Bill Text: IL SB1939 | 2019-2020 | 101st General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a specified percentage of the net revenue generated from sales of motor fuel and gasohol shall be deposited into the Road Fund. Amends the Motor Fuel Tax Law. Provides that the tax imposed on motor fuel shall be at the rate of 38 cents per gallon. Provides that the tax imposed on diesel shall be 7.5 cents per gallon. Makes changes concerning the distribution of proceeds. Amends the Illinois Municipal Code. Provides that, in addition to any other tax that may be imposed, a municipality in a county with a population of over 3,000,000 inhabitants may also impose a tax on motor fuel at a rate not to exceed $0.03 per gallon. Amends the Illinois Vehicle Code. Increases certain vehicle registration fees. Makes changes concerning notice of a parking, standing, or compliance violations. Provides that the notice shall include the vehicle make or a photograph of the vehicle (currently, vehicle make only). Makes changes concerning service of the notice. Amends the State Finance Act to create certain special funds. Amends the Counties Code to provide that the County Motor Fuel Tax Law also applies in Lake and Will Counties. Provides that the rate may not be less than 4 cents per gallon and not more than 8 cents per gallon. Provides that the Department of Revenue shall adjust the rate on July 1 of each year. Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Provides that the Department of Transportation shall set aside $50,000,000 received by the Department of Transportation from the Road Fund for the projects in the following categories: pedestrian and bicycle facilities and the conversion of abandoned railroad corridors to trails. Effective immediately.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Passed) 2019-06-28 - Public Act . . . . . . . . . 101-0032 [SB1939 Detail]

Download: Illinois-2019-SB1939-Enrolled.html

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AN ACT concerning finance.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 5. TRANSPORTATION FUNDING PROTECTION
Section 5-1. Short title. This Article may be cited as the
Transportation Funding Protection Act. References in this
Article to "this Act" mean this Article.
Section 5-10. Transportation funding.
(a) It is known that transportation funding is generated by
several transportation fees outlined in Section 2 of the Motor
Fuel Tax Act, Section 5-1035.1 of the Counties Code, Section
8-11-2.3 of the Illinois Municipal Code, and Sections 3-805,
3-806, 3-815, 3-818, 3-819, 3-821, and 6-118 of the Illinois
Vehicle Code.
(b) The proceeds of the funds described in this Act and all
other funds described in Section 11 of Article IX of the
Illinois Constitution are dedicated to transportation purposes
and shall not, by transfer, offset, or otherwise, be diverted
by any local government, including, without limitation, any
home rule unit of government, to any purpose other than
transportation purposes. This Act is declarative of existing
law.

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ARTICLE 15. AMENDATORY PROVISIONS
Section 15-10. The Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request. In the
case of retailers who report and pay the tax on a transaction
by transaction basis, as provided in this Section, such
discount shall be taken with each such tax remittance instead
of when such retailer files his periodic return. The discount
allowed under this Section is allowed only for returns that are
filed in the manner required by this Act. The Department may
disallow the discount for retailers whose certificate of

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registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final. A retailer need not remit that
part of any tax collected by him to the extent that he is
required to remit and does remit the tax imposed by the
Retailers' Occupation Tax Act, with respect to the sale of the
same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall be
filed on forms prescribed by the Department and shall furnish
such information as the Department may reasonably require. On
and after January 1, 2018, except for returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,

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all returns required to be filed pursuant to this Act shall be
filed electronically. Retailers who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
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

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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

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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

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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

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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

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$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

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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

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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

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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, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle or
trailer retailer for the purpose of resale or (ii) a retailer
of aircraft, watercraft, motor vehicles, or trailers transfers
more than one aircraft, watercraft, motor vehicle, or trailer
to a purchaser for use as a qualifying rolling stock as

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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.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with an

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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

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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

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(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

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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

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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
imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal property

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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.

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Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act Permit Fund under this Act and
the Retailers' Occupation Tax Act shall not exceed $2,000,000
in any fiscal year.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Service Use Tax Act, the Service Occupation Tax Act, and
the Retailers' Occupation Tax Act shall not exceed $18,000,000

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in any State fiscal year. As used in this paragraph, the
"average monthly deficit" shall be equal to the difference
between the average monthly claims for payment by the fund and
the average monthly revenues deposited into the fund, excluding
payments made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under this Act, the Service Use Tax
Act, the Service Occupation Tax Act, and the Retailers'
Occupation Tax Act, each month the Department shall deposit
$500,000 into the State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3

SB1939 Enrolled - 22 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 23 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 24 - LRB101 06618 RJF 51645 b
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.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000

SB1939 Enrolled - 25 - LRB101 06618 RJF 51645 b
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year

SB1939 Enrolled - 26 - LRB101 06618 RJF 51645 b
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan 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

SB1939 Enrolled - 27 - LRB101 06618 RJF 51645 b
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to

SB1939 Enrolled - 28 - LRB101 06618 RJF 51645 b
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the Department
shall pay each month into the Road Fund the amount estimated to
represent 16% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. Beginning July 1, 2022 and
until July 1, 2023, subject to the payment of amounts into the
State and Local Sales Tax Reform Fund, the Build Illinois Fund,

SB1939 Enrolled - 29 - LRB101 06618 RJF 51645 b
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the State and Local Sales Tax Reform Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 48%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. Beginning July 1, 2024 and until July 1,
2025, subject to the payment of amounts into the State and
Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the State
and Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax

SB1939 Enrolled - 30 - LRB101 06618 RJF 51645 b
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 80% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. As used in
this paragraph "motor fuel" has the meaning given to that term
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
meaning given to that term in Section 3-40 of this Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
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,

SB1939 Enrolled - 31 - LRB101 06618 RJF 51645 b
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
Section 15-15. The Service Use Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax, keeping
records, preparing and filing returns, remitting the tax and
supplying data to the Department on request. The discount
allowed under this Section is allowed only for returns that are
filed in the manner required by this Act. The Department may

SB1939 Enrolled - 32 - LRB101 06618 RJF 51645 b
disallow the discount for servicemen whose certificate of
registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final. A serviceman need not remit that
part of any tax collected by him to the extent that he is
required to pay and does pay the tax imposed by the Service
Occupation Tax Act with respect to his sale of service
involving the incidental transfer by him of the same property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable Rules and Regulations to be
promulgated by the Department. Such return shall be filed on a
form prescribed by the Department and shall contain such
information as the Department may reasonably require. On and
after January 1, 2018, with respect to servicemen whose annual
gross receipts average $20,000 or more, all returns required to
be filed pursuant to this Act shall be filed electronically.
Servicemen who demonstrate that they do not have access to the
Internet or demonstrate hardship in filing electronically may
petition the Department to waive the electronic filing
requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The

SB1939 Enrolled - 33 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 34 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 35 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 36 - LRB101 06618 RJF 51645 b
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.

SB1939 Enrolled - 37 - LRB101 06618 RJF 51645 b
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 imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or

SB1939 Enrolled - 38 - LRB101 06618 RJF 51645 b
registered by an agency of this State's government.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Occupation Tax Act, and the
Retailers' Occupation Tax Act shall not exceed $18,000,000 in
any State fiscal year. As used in this paragraph, the "average
monthly deficit" shall be equal to the difference between the
average monthly claims for payment by the fund and the average
monthly revenues deposited into the fund, excluding payments

SB1939 Enrolled - 39 - LRB101 06618 RJF 51645 b
made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, this Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last

SB1939 Enrolled - 40 - LRB101 06618 RJF 51645 b
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on

SB1939 Enrolled - 41 - LRB101 06618 RJF 51645 b
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan 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

SB1939 Enrolled - 42 - LRB101 06618 RJF 51645 b
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000

SB1939 Enrolled - 43 - LRB101 06618 RJF 51645 b
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the

SB1939 Enrolled - 44 - LRB101 06618 RJF 51645 b
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan 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

SB1939 Enrolled - 45 - LRB101 06618 RJF 51645 b
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by

SB1939 Enrolled - 46 - LRB101 06618 RJF 51645 b
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the Department
shall pay each month into the Road Fund the amount estimated to
represent 16% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. Beginning July 1, 2022 and
until July 1, 2023, subject to the payment of amounts into the
State and Local Sales Tax Reform Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,

SB1939 Enrolled - 47 - LRB101 06618 RJF 51645 b
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the State and Local Sales Tax Reform Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 48%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. Beginning July 1, 2024 and until July 1,
2025, subject to the payment of amounts into the State and
Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the State
and Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the

SB1939 Enrolled - 48 - LRB101 06618 RJF 51645 b
amount estimated to represent 80% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. As used in
this paragraph "motor fuel" has the meaning given to that term
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
meaning given to that term in Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
General Revenue Fund of the State Treasury and 25% shall be
reserved in a special account and used only for the transfer to
the Common School Fund as part of the monthly transfer from the
General Revenue Fund in accordance with Section 8a of the State
Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19.)

SB1939 Enrolled - 49 - LRB101 06618 RJF 51645 b
Section 15-20. The Service Occupation Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. The discount allowed under
this Section is allowed only for returns that are filed in the
manner required by this Act. The Department may disallow the
discount for servicemen whose certificate of registration is
revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for

SB1939 Enrolled - 50 - LRB101 06618 RJF 51645 b
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. On
and after January 1, 2018, with respect to servicemen whose
annual gross receipts average $20,000 or more, all returns
required to be filed pursuant to this Act shall be filed
electronically. Servicemen who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from

SB1939 Enrolled - 51 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 52 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 53 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 54 - LRB101 06618 RJF 51645 b
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
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

SB1939 Enrolled - 55 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 56 - LRB101 06618 RJF 51645 b
the preceding month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25% general
rate.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate on
transfers of tangible personal property.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds

SB1939 Enrolled - 57 - LRB101 06618 RJF 51645 b
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Retailers' Occupation Tax Act an amount equal to
the average monthly deficit in the Underground Storage Tank
Fund during the prior year, as certified annually by the
Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Use Tax Act, and the Retailers'
Occupation Tax Act shall not exceed $18,000,000 in any State
fiscal year. As used in this paragraph, the "average monthly
deficit" shall be equal to the difference between the average
monthly claims for payment by the fund and the average monthly
revenues deposited into the fund, excluding payments made
pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
each month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3

SB1939 Enrolled - 58 - LRB101 06618 RJF 51645 b
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,

SB1939 Enrolled - 59 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 60 - LRB101 06618 RJF 51645 b
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.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000

SB1939 Enrolled - 61 - LRB101 06618 RJF 51645 b
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 275,000,000
2024 275,000,000
2025 275,000,000

SB1939 Enrolled - 62 - LRB101 06618 RJF 51645 b
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan 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

SB1939 Enrolled - 63 - LRB101 06618 RJF 51645 b
not in excess of the amount specified above as "Total Deposit",
has been deposited.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to

SB1939 Enrolled - 64 - LRB101 06618 RJF 51645 b
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit

SB1939 Enrolled - 65 - LRB101 06618 RJF 51645 b
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 16% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2022 and until July 1, 2023, subject to the
payment of amounts into the County and Mass Transit District
Fund, the Local Government Tax Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 48% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2024 and until July 1, 2025, subject to the payment of

SB1939 Enrolled - 66 - LRB101 06618 RJF 51645 b
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the County
and Mass Transit District Fund, the Local Government Tax Fund,
the Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 80%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. As used in this paragraph "motor fuel" has
the meaning given to that term in Section 1.1 of the Motor Fuel
Tax Act, and "gasohol" has the meaning given to that term in
Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% shall be paid into the General
Revenue Fund of the State Treasury and 25% shall be reserved in
a special account and used only for the transfer to the Common
School Fund as part of the monthly transfer from the General
Revenue Fund in accordance with Section 8a of the State Finance

SB1939 Enrolled - 67 - LRB101 06618 RJF 51645 b
Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to the
Department shall also disclose the cost of goods sold by the
taxpayer during the year covered by such return, opening and
closing inventories of such goods for such year, cost of goods
used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the
taxpayer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable

SB1939 Enrolled - 68 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 69 - LRB101 06618 RJF 51645 b
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19.)
Section 15-25. 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

SB1939 Enrolled - 70 - LRB101 06618 RJF 51645 b
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;

SB1939 Enrolled - 71 - LRB101 06618 RJF 51645 b
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
On and after January 1, 2018, except for returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. Retailers who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
Prior to October 1, 2003, and on and after September 1,
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

SB1939 Enrolled - 72 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 73 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 74 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 75 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 76 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 77 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 78 - LRB101 06618 RJF 51645 b
Act, such person may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle
retailer or trailer retailer for the purpose of resale or (ii)
a retailer of aircraft, watercraft, motor vehicles, or trailers
transfers more than one aircraft, watercraft, motor vehicle, or
trailer to a purchaser for use as a qualifying rolling stock as
provided in Section 2-5 of this Act, then that seller may
report the transfer of all aircraft, watercraft, motor vehicles
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.

SB1939 Enrolled - 79 - LRB101 06618 RJF 51645 b
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such
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

SB1939 Enrolled - 80 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 81 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 82 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 83 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 84 - LRB101 06618 RJF 51645 b
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made pursuant
to Section 2d of this Act shall be included in the amount on
which such 2.1% or 1.75% discount is computed. In the case of
retailers who report and pay the tax on a transaction by
transaction basis, as provided in this Section, such discount
shall be taken with each such tax remittance instead of when
such retailer files his periodic return. The discount allowed
under this Section is allowed only for returns that are filed
in the manner required by this Act. The Department may disallow
the discount for retailers whose certificate of registration is
revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Before October 1, 2000, if the taxpayer's average monthly
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

SB1939 Enrolled - 85 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 86 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 87 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 88 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 89 - LRB101 06618 RJF 51645 b
during which such tax liability is incurred began prior to
September 1, 1985 (the effective date of Public Act 84-221),
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or after
January 1, 1986, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or 27.5%
of the taxpayer's liability for the same calendar month of the
preceding calendar year. If the month during which such tax
liability is incurred begins on or after January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year.
The amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month filed under this Section or Section 2f, as the case
may be. Once applicable, the requirement of the making of
quarter monthly payments to the Department pursuant to this
paragraph shall continue until such taxpayer's average monthly
prepaid tax collections during the preceding 2 complete
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.

SB1939 Enrolled - 90 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 91 - LRB101 06618 RJF 51645 b
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.

SB1939 Enrolled - 92 - LRB101 06618 RJF 51645 b
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax imposed under
this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%
general rate.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the
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

SB1939 Enrolled - 93 - LRB101 06618 RJF 51645 b
the selling price of tangible personal property.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol. Beginning September 1,
2010, each month the Department shall pay into the Local
Government Tax Fund 80% of the net revenue realized for the
preceding month from the 1.25% rate on the selling price of
sales tax holiday items.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act Permit Fund under this Act and
the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds

SB1939 Enrolled - 94 - LRB101 06618 RJF 51645 b
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Service Occupation Tax Act an amount equal to the
average monthly deficit in the Underground Storage Tank Fund
during the prior year, as certified annually by the Illinois
Environmental Protection Agency, but the total payment into the
Underground Storage Tank Fund under this Act, the Use Tax Act,
the Service Use Tax Act, and the Service Occupation Tax Act
shall not exceed $18,000,000 in any State fiscal year. As used
in this paragraph, the "average monthly deficit" shall be equal
to the difference between the average monthly claims for
payment by the fund and the average monthly revenues deposited
into the fund, excluding payments made pursuant to this
paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, the Service Occupation Tax Act, and this Act, each
month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,

SB1939 Enrolled - 95 - LRB101 06618 RJF 51645 b
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts; the
"Annual Specified Amount" means the amounts specified below for
fiscal years 1986 through 1993:
Fiscal Year Annual Specified Amount
1986 $54,800,000
1987 $76,650,000
1988 $80,480,000
1989 $88,510,000
1990 $115,330,000
1991 $145,470,000
1992 $182,730,000
1993 $206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act

SB1939 Enrolled - 96 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 97 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 98 - LRB101 06618 RJF 51645 b
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000

SB1939 Enrolled - 99 - LRB101 06618 RJF 51645 b
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and

SB1939 Enrolled - 100 - LRB101 06618 RJF 51645 b
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan 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

SB1939 Enrolled - 101 - LRB101 06618 RJF 51645 b
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the

SB1939 Enrolled - 102 - LRB101 06618 RJF 51645 b
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 16% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2022 and until July 1, 2023, subject to the
payment of amounts into the County and Mass Transit District
Fund, the Local Government Tax Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,

SB1939 Enrolled - 103 - LRB101 06618 RJF 51645 b
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 48% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2024 and until July 1, 2025, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the County
and Mass Transit District Fund, the Local Government Tax Fund,
the Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration

SB1939 Enrolled - 104 - LRB101 06618 RJF 51645 b
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 80%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. As used in this paragraph "motor fuel" has
the meaning given to that term in Section 1.1 of the Motor Fuel
Tax Act, and "gasohol" has the meaning given to that term in
Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
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

SB1939 Enrolled - 105 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 106 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 107 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 108 - LRB101 06618 RJF 51645 b
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. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
Section 15-30. The Motor Fuel Tax Law is amended by
changing Sections 2 and 8 and by adding Section 8b as follows:
(35 ILCS 505/2) (from Ch. 120, par. 418)
Sec. 2. A tax is imposed on the privilege of operating
motor vehicles upon the public highways and recreational-type
watercraft upon the waters of this State.
(a) Prior to August 1, 1989, the tax is imposed at the rate
of 13 cents per gallon on all motor fuel used in motor vehicles
operating on the public highways and recreational type

SB1939 Enrolled - 109 - LRB101 06618 RJF 51645 b
watercraft operating upon the waters of this State. Beginning
on August 1, 1989 and until January 1, 1990, the rate of the
tax imposed in this paragraph shall be 16 cents per gallon.
Beginning January 1, 1990 and until July 1, 2019, the rate of
tax imposed in this paragraph, including the tax on compressed
natural gas, shall be 19 cents per gallon. Beginning July 1,
2019, the rate of tax imposed in this paragraph shall be 38
cents per gallon and increased on July 1 of each subsequent
year by an amount equal to the percentage increase, if any, in
the Consumer Price Index for All Urban Consumers for all items
published by the United States Department of Labor for the 12
months ending in March of each year.
(b) The tax on the privilege of operating motor vehicles
which use diesel fuel, liquefied natural gas, or propane shall
be the rate according to paragraph (a) plus an additional 2 1/2
cents per gallon. Beginning July 1, 2019, the rate of tax
imposed in this paragraph shall be 7.5 cents per gallon.
"Diesel fuel" is defined as any product intended for use or
offered for sale as a fuel for engines in which the fuel is
injected into the combustion chamber and ignited by pressure
without electric spark.
(c) A tax is imposed upon the privilege of engaging in the
business of selling motor fuel as a retailer or reseller on all
motor fuel used in motor vehicles operating on the public
highways and recreational type watercraft operating upon the
waters of this State: (1) at the rate of 3 cents per gallon on

SB1939 Enrolled - 110 - LRB101 06618 RJF 51645 b
motor fuel owned or possessed by such retailer or reseller at
12:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
gallon on motor fuel owned or possessed by such retailer or
reseller at 12:01 A.M. on January 1, 1990.
Retailers and resellers who are subject to this additional
tax shall be required to inventory such motor fuel and pay this
additional tax in a manner prescribed by the Department of
Revenue.
The tax imposed in this paragraph (c) shall be in addition
to all other taxes imposed by the State of Illinois or any unit
of local government in this State.
(d) Except as provided in Section 2a, the collection of a
tax based on gallonage of gasoline used for the propulsion of
any aircraft is prohibited on and after October 1, 1979.
(e) The collection of a tax, based on gallonage of all
products commonly or commercially known or sold as 1-K
kerosene, regardless of its classification or uses, is
prohibited (i) on and after July 1, 1992 until December 31,
1999, except when the 1-K kerosene is either: (1) delivered
into bulk storage facilities of a bulk user, or (2) delivered
directly into the fuel supply tanks of motor vehicles and (ii)
on and after January 1, 2000. Beginning on January 1, 2000, the
collection of a tax, based on gallonage of all products
commonly or commercially known or sold as 1-K kerosene,
regardless of its classification or uses, is prohibited except
when the 1-K kerosene is delivered directly into a storage tank

SB1939 Enrolled - 111 - LRB101 06618 RJF 51645 b
that is located at a facility that has withdrawal facilities
that are readily accessible to and are capable of dispensing
1-K kerosene into the fuel supply tanks of motor vehicles. For
purposes of this subsection (e), a facility is considered to
have withdrawal facilities that are not "readily accessible to
and capable of dispensing 1-K kerosene into the fuel supply
tanks of motor vehicles" only if the 1-K kerosene is delivered
from: (i) a dispenser hose that is short enough so that it will
not reach the fuel supply tank of a motor vehicle or (ii) a
dispenser that is enclosed by a fence or other physical barrier
so that a vehicle cannot pull alongside the dispenser to permit
fueling.
Any person who sells or uses 1-K kerosene for use in motor
vehicles upon which the tax imposed by this Law has not been
paid shall be liable for any tax due on the sales or use of 1-K
kerosene.
(Source: P.A. 100-9, eff. 7-1-17.)
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in subsection (a-1) of this
Section, 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

SB1939 Enrolled - 112 - LRB101 06618 RJF 51645 b
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; the remainder of the tax collected on
special fuel under paragraph (b) of Section 2 and Section 13a
of this Act shall be deposited into the Road Fund;
(a-1) Beginning on July 1, 2019, an amount equal to the
amount of tax collected under subsection (a) of Section 2 as a
result of the increase in the tax rate under this amendatory
Act of the 101st General Assembly shall be transferred each
month into the Transportation Renewal Fund.
(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

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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

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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), (a-1), (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

SB1939 Enrolled - 115 - LRB101 06618 RJF 51645 b
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, 2015,
for the administration of the Vehicle Emissions Inspection

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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), (a-1), (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:

SB1939 Enrolled - 117 - LRB101 06618 RJF 51645 b
(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

SB1939 Enrolled - 118 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 119 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 120 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 121 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 122 - LRB101 06618 RJF 51645 b
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

SB1939 Enrolled - 123 - LRB101 06618 RJF 51645 b
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. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
eff. 6-19-13; 98-674, eff. 6-30-14.)
(35 ILCS 505/8b new)
Sec. 8b. Transportation Renewal Fund; creation;
distribution of proceeds.
(a) The Transportation Renewal Fund is hereby created as a
special fund in the State treasury. Moneys in the Fund shall be
used as provided in this Section:
(1) 80% of the moneys in the Fund shall be used for

SB1939 Enrolled - 124 - LRB101 06618 RJF 51645 b
highway maintenance, highway construction, bridge repair,
congestion relief, and construction of aviation
facilities; of that 80%:
(A) the State Comptroller shall order transferred
and the State Treasurer shall transfer 60% to the State
Construction Account Fund; those moneys shall be used
solely for construction, reconstruction, improvement,
repair, maintenance, operation, and administration of
highways and are limited to payments made pursuant to
design and construction contracts awarded by the
Department of Transportation;
(B) 40% shall be distributed by the Department of
Transportation to municipalities, counties, and road
districts as follows:
(i)49.10% to the municipalities of the State;
(ii) 16.74% to the counties of the State having
1,000,000 or more inhabitants;
(iii)18.27% to the counties of the State
having less than 1,000,000 inhabitants; and
(iv) 15.89% to the road districts of the State;
and
(2) 20% of the moneys in the Fund shall be used for
projects related to rail facilities and mass transit
facilities, as defined in Section 2705-305 of the
Department of Transportation Law of the Civil
Administrative Code of Illinois, including rapid transit,

SB1939 Enrolled - 125 - LRB101 06618 RJF 51645 b
rail, high-speed rail, bus and other equipment in
connection with the State or a unit of local government,
special district, municipal corporation, or other public
agency authorized to provide and promote public
transportation within the State; of that 20%:
(A) 90% shall be deposited into the Regional
Transportation Authority Capital Improvement Fund, a
special fund created in the State Treasury; moneys in
the Regional Transportation Authority Capital
Improvement Fund shall be used by the Regional
Transportation Authority for deferred maintenance on
mass transit facilities; and
(B) 10% shall be deposited into the Downstate Mass
Transportation Capital Improvement Fund, a special
fund created in the State Treasury; moneys in the
Downstate Mass Transportation Capital Improvement Fund
shall be used by local mass transit districts other
than the Regional Transportation Authority for
deferred maintenance on mass transit facilities.
(b)Beginning on July 1, 2020, the Auditor General shall
conduct an annual financial audit of the obligations,
expenditures, receipt, and use of the funds deposited into the
Transportation Reform Fund and provide specific
recommendations to help ensure compliance with State and
federal statutes, rules, and regulations.

SB1939 Enrolled - 126 - LRB101 06618 RJF 51645 b
Section 15-40. The Illinois Municipal Code is amended by
adding Section 8-11-2.3 as follows:
(65 ILCS 5/8-11-2.3 new)
Sec. 8-11-2.3. Motor fuel tax. Notwithstanding any other
provision of law, in addition to any other tax that may be
imposed, a municipality in a county with a population of over
3,000,000 inhabitants may also impose, by ordinance, a tax on
motor fuel at a rate not to exceed $0.03 per gallon.
A license that is issued to a distributor or a receiver
under the Motor Fuel Tax Law shall permit that distributor or
receiver to act as a distributor or receiver, as applicable,
under this Section. The provisions of Sections 2b, 2d, 6, 6a,
12, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor
Fuel Tax Law that are not inconsistent with this Section shall
apply as far as practicable to the subject matter of this
Section to the same extent as if those provisions were included
in this Section.
The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section. Those taxes and penalties shall
be deposited into the Municipal Motor Fuel Tax Fund, a trust
fund created in the State treasury. Moneys in the Municipal
Motor Fuel Tax Fund shall be used to make payments to
municipalities and for the payment of refunds under this
Section. The amount to be paid to each municipality shall be

SB1939 Enrolled - 127 - LRB101 06618 RJF 51645 b
the amount (not including credit memoranda) collected by the
Department from the tax imposed by that municipality under this
Section during the second preceding calendar month, plus an
amount the Department determines is necessary to offset amounts
that were erroneously paid to a different municipality, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department on behalf
of the municipality, and not including any amount that the
Department determines is necessary to offset any amounts that
were payable to a different municipality but were erroneously
paid to the municipality, less 1.5% of the remainder, which the
Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement, shall prepare and certify to the State
Comptroller the amount to be transferred into the Tax
Compliance and Administration Fund under this Section. Within
10 days after receipt by the Comptroller of the disbursement
certification to the municipalities and the Tax Compliance and
Administration Fund provided for in this Section to be given to
the Comptroller by the Department, the Comptroller shall cause
the orders to be drawn for the respective amounts in accordance
with the directions contained in the certification.
Section 15-45. The Illinois Vehicle Code is amended by
changing Sections 3-805, 3-806, 3-815, 3-815.1, 3-818, 3-819,
and 3-821 as follows:

SB1939 Enrolled - 128 - LRB101 06618 RJF 51645 b
(625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805)
Sec. 3-805. Electric vehicles. Until January 1, 2020, the
The owner of a motor vehicle of the first division or a motor
vehicle of the second division weighing 8,000 pounds or less
propelled by an electric engine and not utilizing motor fuel,
may register such vehicle for a fee not to exceed $35 for a
2-year registration period. The Secretary may, in his
discretion, prescribe that electric vehicle registration
plates be issued for an indefinite term, such term to
correspond to the term of registration plates issued generally,
as provided in Section 3-414.1. In no event may the
registration fee for electric vehicles exceed $18 per
registration year. Beginning on January 1, 2020, the
registration fee for these vehicles shall be equal to the fee
set forth in Section 3-806 for motor vehicles of the first
division, other than Autocycles, Motorcycles, Motor Driven
Cycles, and Pedalcycles. In addition to the registration fees,
the Secretary shall assess an additional $100 per year in lieu
of the payment of motor fuel taxes. $1 of the additional fees
shall be deposited into the Secretary of State Special Services
Fund and the remainder of the additional fees shall be
deposited into the Road Fund.
(Source: P.A. 96-1135, eff. 7-21-10.)
(625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)

SB1939 Enrolled - 129 - LRB101 06618 RJF 51645 b
Sec. 3-806. Registration Fees; Motor Vehicles of the First
Division. Every owner of any other motor vehicle of the first
division, except as provided in Sections 3-804, 3-804.01,
3-804.3, 3-805, 3-806.3, 3-806.7, and 3-808, and every second
division vehicle weighing 8,000 pounds or less, shall pay the
Secretary of State an annual registration fee at the following
rates:
SCHEDULE OF REGISTRATION FEES
REQUIRED BY LAW
Beginning with the 2021 2010 registration year
Annual Fee
Motor vehicles of the first division other
than Autocycles, Motorcycles, Motor
Driven Cycles and Pedalcycles $148 $98
Autocycles 68
Motorcycles, Motor Driven
Cycles and Pedalcycles 38
A $1 surcharge shall be collected in addition to the above
fees for motor vehicles of the first division, autocycles,
motorcycles, motor driven cycles, and pedalcycles to be
deposited into the State Police Vehicle Fund.
All of the proceeds of the additional fees imposed by
Public Act 96-34 shall be deposited into the Capital Projects

SB1939 Enrolled - 130 - LRB101 06618 RJF 51645 b
Fund.
A $2 surcharge shall be collected in addition to the above
fees for motor vehicles of the first division, autocycles,
motorcycles, motor driven cycles, and pedalcycles to be
deposited into the Park and Conservation Fund for the
Department of Natural Resources to use for conservation
efforts. The monies deposited into the Park and Conservation
Fund under this Section shall not be subject to administrative
charges or chargebacks unless otherwise authorized by this Act.
Of the fees collected for motor vehicles of the first
division other than Autocycles, Motorcycles, Motor Driven
Cycles, and Pedalcycles, $1 of the fees shall be deposited into
the Secretary of State Special Services Fund and $49 of the
fees shall be deposited into the Road Fund.
(Source: P.A. 97-412, eff. 1-1-12; 97-811, eff. 7-13-12;
97-1136, eff. 1-1-13; 98-463, eff. 8-16-13; 98-777, eff.
1-1-15.)
(625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815)
Sec. 3-815. Flat weight tax; vehicles of the second
division.
(a) Except as provided in Section 3-806.3 and 3-804.3,
every owner of a vehicle of the second division registered
under Section 3-813, and not registered under the mileage
weight tax under Section 3-818, shall pay to the Secretary of
State, for each registration year, for the use of the public

SB1939 Enrolled - 131 - LRB101 06618 RJF 51645 b
highways, a flat weight tax at the rates set forth in the
following table, the rates including the $10 registration fee:
SCHEDULE OF FLAT WEIGHT TAX
REQUIRED BY LAW
Gross Weight in Lbs. Total Fees
Including Vehicle each Fiscal
and Maximum Load Class year
8,000 lbs. and less B $148 $98
8,001 lbs. to 10,000 lbs. C 218 118
10,001 lbs. to 12,000 lbs. D 238 138
12,001 lbs. to 16,000 lbs. F 342 242
16,001 lbs. to 26,000 lbs. H 590 490
26,001 lbs. to 28,000 lbs. J 730 630
28,001 lbs. to 32,000 lbs. K 942 842
32,001 lbs. to 36,000 lbs. L 1,082 982
36,001 lbs. to 40,000 lbs. N 1,302 1,202
40,001 lbs. to 45,000 lbs. P 1,490 1,390
45,001 lbs. to 50,000 lbs. Q 1,638 1,538
50,001 lbs. to 54,999 lbs. R 1,798 1,698
55,000 lbs. to 59,500 lbs. S 1,930 1,830
59,501 lbs. to 64,000 lbs. T 2,070 1,970
64,001 lbs. to 73,280 lbs. V 2,394 2,294
73,281 lbs. to 77,000 lbs. X 2,722 2,622
77,001 lbs. to 80,000 lbs. Z 2,890 2,790
Beginning with the 2010 registration year a $1 surcharge
shall be collected for vehicles registered in the 8,000 lbs.

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and less flat weight plate category above to be deposited into
the State Police Vehicle Fund.
Beginning with the 2014 registration year, a $2 surcharge
shall be collected in addition to the above fees for vehicles
registered in the 8,000 lb. and less flat weight plate category
as described in this subsection (a) to be deposited into the
Park and Conservation Fund for the Department of Natural
Resources to use for conservation efforts. The monies deposited
into the Park and Conservation Fund under this Section shall
not be subject to administrative charges or chargebacks unless
otherwise authorized by this Act.
Of the fees collected under this subsection, $1 of the fees
shall be deposited into the Secretary of State Special Services
Fund and $99 of the fees shall be deposited into the Road Fund.
All of the proceeds of the additional fees imposed by
Public Act 96-34 this amendatory Act of the 96th General
Assembly shall be deposited into the Capital Projects Fund.
(a-1) A Special Hauling Vehicle is a vehicle or combination
of vehicles of the second division registered under Section
3-813 transporting asphalt or concrete in the plastic state or
a vehicle or combination of vehicles that are subject to the
gross weight limitations in subsection (a) of Section 15-111
for which the owner of the vehicle or combination of vehicles
has elected to pay, in addition to the registration fee in
subsection (a), $125 to the Secretary of State for each
registration year. The Secretary shall designate this class of

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vehicle as a Special Hauling Vehicle.
(a-5) Beginning January 1, 2015, upon the request of the
vehicle owner, a $10 surcharge shall be collected in addition
to the above fees for vehicles in the 12,000 lbs. and less flat
weight plate categories as described in subsection (a) to be
deposited into the Secretary of State Special License Plate
Fund. The $10 surcharge is to identify vehicles in the 12,000
lbs. and less flat weight plate categories as a covered farm
vehicle. The $10 surcharge is an annual, flat fee that shall be
based on an applicant's new or existing registration year for
each vehicle in the 12,000 lbs. and less flat weight plate
categories. A designation as a covered farm vehicle under this
subsection (a-5) shall not alter a vehicle's registration as a
registration in the 12,000 lbs. or less flat weight category.
The Secretary shall adopt any rules necessary to implement this
subsection (a-5).
(a-10) Beginning January 1, 2019, upon the request of the
vehicle owner, the Secretary of State shall collect a $10
surcharge in addition to the fees for second division vehicles
in the 8,000 lbs. and less flat weight plate category described
in subsection (a) that are issued a registration plate under
Article VI of this Chapter. The $10 surcharge shall be
deposited into the Secretary of State Special License Plate
Fund. The $10 surcharge is to identify a vehicle in the 8,000
lbs. and less flat weight plate category as a covered farm
vehicle. The $10 surcharge is an annual, flat fee that shall be

SB1939 Enrolled - 134 - LRB101 06618 RJF 51645 b
based on an applicant's new or existing registration year for
each vehicle in the 8,000 lbs. and less flat weight plate
category. A designation as a covered farm vehicle under this
subsection (a-10) shall not alter a vehicle's registration in
the 8,000 lbs. or less flat weight category. The Secretary
shall adopt any rules necessary to implement this subsection
(a-10).
(b) Except as provided in Section 3-806.3, every camping
trailer, motor home, mini motor home, travel trailer, truck
camper or van camper used primarily for recreational purposes,
and not used commercially, nor for hire, nor owned by a
commercial business, may be registered for each registration
year upon the filing of a proper application and the payment of
a registration fee and highway use tax, according to the
following table of fees:
MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
Gross Weight in Lbs. Total Fees
Including Vehicle and Each
Maximum Load Calendar Year
8,000 lbs and less $78
8,001 Lbs. to 10,000 Lbs 90
10,001 Lbs. and Over 102
CAMPING TRAILER OR TRAVEL TRAILER
Gross Weight in Lbs. Total Fees
Including Vehicle and Each
Maximum Load Calendar Year

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3,000 Lbs. and Less $18
3,001 Lbs. to 8,000 Lbs. 30
8,001 Lbs. to 10,000 Lbs. 38
10,001 Lbs. and Over 50
Every house trailer must be registered under Section 3-819.
(c) Farm Truck. Any truck used exclusively for the owner's
own agricultural, horticultural or livestock raising
operations and not-for-hire only, or any truck used only in the
transportation for-hire of seasonal, fresh, perishable fruit
or vegetables from farm to the point of first processing, may
be registered by the owner under this paragraph in lieu of
registration under paragraph (a), upon filing of a proper
application and the payment of the $10 registration fee and the
highway use tax herein specified as follows:
SCHEDULE OF FEES AND TAXES
Gross Weight in Lbs. Total Amount for
Including Truck and each
Maximum Load Class Fiscal Year
16,000 lbs. or less VF $250 $150
16,001 to 20,000 lbs. VG 326 226
20,001 to 24,000 lbs. VH 390 290
24,001 to 28,000 lbs. VJ 478 378
28,001 to 32,000 lbs. VK 606 506
32,001 to 36,000 lbs. VL 710 610
36,001 to 45,000 lbs. VP 910 810
45,001 to 54,999 lbs. VR 1,126 1,026

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55,000 to 64,000 lbs. VT 1,302 1,202
64,001 to 73,280 lbs. VV 1,390 1,290
73,281 to 77,000 lbs. VX 1,450 1,350
77,001 to 80,000 lbs. VZ 1,590 1,490
Of the fees collected under this subsection, $1 of the fees
shall be deposited into the Secretary of State Special Services
Fund and $99 of the fees shall be deposited into the Road Fund.
In the event the Secretary of State revokes a farm truck
registration as authorized by law, the owner shall pay the flat
weight tax due hereunder before operating such truck.
Any combination of vehicles having 5 axles, with a distance
of 42 feet or less between extreme axles, that are subject to
the weight limitations in subsection (a) of Section 15-111 for
which the owner of the combination of vehicles has elected to
pay, in addition to the registration fee in subsection (c),
$125 to the Secretary of State for each registration year shall
be designated by the Secretary as a Special Hauling Vehicle.
(d) The number of axles necessary to carry the maximum load
provided shall be determined from Chapter 15 of this Code.
(e) An owner may only apply for and receive 5 farm truck
registrations, and only 2 of those 5 vehicles shall exceed
59,500 gross weight in pounds per vehicle.
(f) Every person convicted of violating this Section by
failure to pay the appropriate flat weight tax to the Secretary
of State as set forth in the above tables shall be punished as
provided for in Section 3-401.

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(Source: P.A. 100-734, eff. 1-1-19; 100-956, eff. 1-1-19;
revised 10-15-18.)
(625 ILCS 5/3-815.1)
Sec. 3-815.1. Commercial distribution fee. Beginning July
1, 2003, in addition to any tax or fee imposed under this Code:
(a) Vehicles of the second division with a gross
vehicle weight that exceeds 8,000 pounds and that incur any
tax or fee under subsection (a) of Section 3-815 of this
Code or subsection (a) of Section 3-818 of this Code, as
applicable, shall pay to the Secretary of State a
commercial distribution fee, for each registration year,
for the use of the public highways, State infrastructure,
and State services, in an amount equal to: (i) for a
registration year beginning on or after July 1, 2003 and
before July 1, 2005, 36% of the taxes and fees incurred
under subsection (a) of Section 3-815 of this Code, or
subsection (a) of Section 3-818 of this Code, as
applicable, rounded up to the nearest whole dollar; (ii)
for a registration year beginning on or after July 1, 2005
and before July 1, 2006, 21.5% of the taxes and fees
incurred under subsection (a) of Section 3-815 of this
Code, or subsection (a) of Section 3-818 of this Code, as
applicable, rounded up to the nearest whole dollar; and
(iii) for a registration year beginning on or after July 1,
2006, 14.35% of the taxes and fees incurred under

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subsection (a) of Section 3-815 of this Code, or subsection
(a) of Section 3-818 of this Code, as applicable, rounded
up to the nearest whole dollar.
(b) Until June 30, 2004, vehicles of the second
division with a gross vehicle weight of 8,000 pounds or
less and that incur any tax or fee under subsection (a) of
Section 3-815 of this Code or subsection (a) of Section
3-818 of this Code, as applicable, and have claimed the
rolling stock exemption under the Retailers' Occupation
Tax Act, Use Tax Act, Service Occupation Tax Act, or
Service Use Tax Act shall pay to the Illinois Department of
Revenue (or the Secretary of State under an
intergovernmental agreement) a commercial distribution
fee, for each registration year, for the use of the public
highways, State infrastructure, and State services, in an
amount equal to 36% of the taxes and fees incurred under
subsection (a) of Section 3-815 of this Code or subsection
(a) of Section 3-818 of this Code, as applicable, rounded
up to the nearest whole dollar.
The fees paid under this Section shall be deposited by the
Secretary of State into the General Revenue Fund.
This Section is repealed on July 1, 2020.
(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
(625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818)
Sec. 3-818. Mileage weight tax option.

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(a) Any owner of a vehicle of the second division may elect
to pay a mileage weight tax for such vehicle in lieu of the
flat weight tax set out in Section 3-815. Such election shall
be binding to the end of the registration year. Renewal of this
election must be filed with the Secretary of State on or before
July 1 of each registration period. In such event the owner
shall, at the time of making such election, pay the $10
registration fee and the minimum guaranteed mileage weight tax,
as hereinafter provided, which payment shall permit the owner
to operate that vehicle the maximum mileage in this State
hereinafter set forth. Any vehicle being operated on mileage
plates cannot be operated outside of this State. In addition
thereto, the owner of that vehicle shall pay a mileage weight
tax at the following rates for each mile traveled in this State
in excess of the maximum mileage provided under the minimum
guaranteed basis:
BUS, TRUCK OR TRUCK TRACTOR
Maximum Mileage
Minimum Mileage Weight Tax
Guaranteed Permitted for Mileage
Gross Weight Mileage Under in excess of
Vehicle and Weight Guaranteed Guaranteed
Load Class Tax Tax Mileage
12,000 lbs. or less MD $173 $73 5,000 26 Mills
12,001 to 16,000 lbs. MF 220 120 6,000 34 Mills
16,001 to 20,000 lbs. MG 280 180 6,000 46 Mills

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20,001 to 24,000 lbs. MH 335 235 6,000 63 Mills
24,001 to 28,000 lbs. MJ 415 315 7,000 63 Mills
28,001 to 32,000 lbs. MK 485 385 7,000 83 Mills
32,001 to 36,000 lbs. ML 585 485 7,000 99 Mills
36,001 to 40,000 lbs. MN 715 615 7,000 128 Mills
40,001 to 45,000 lbs. MP 795 695 7,000 139 Mills
45,001 to 54,999 lbs. MR 953 853 7,000 156 Mills
55,000 to 59,500 lbs. MS 1,020 920 7,000 178 Mills
59,501 to 64,000 lbs. MT 1,085 985 7,000 195 Mills
64,001 to 73,280 lbs. MV 1,273 1,173 7,000 225 Mills
73,281 to 77,000 lbs. MX 1,428 1,328 7,000 258 Mills
77,001 to 80,000 lbs. MZ 1,515 1,415 7,000 275 Mills
TRAILER
Maximum Mileage
Minimum Mileage Weight Tax
Guaranteed Permitted for Mileage
Gross Weight Mileage Under in excess of
Vehicle and Weight Guaranteed Guaranteed
Load Class Tax Tax Mileage
14,000 lbs. or less ME $175 $75 5,000 31 Mills
14,001 to 20,000 lbs. MF 235 135 6,000 36 Mills
20,001 to 36,000 lbs. ML 640 540 7,000 103 Mills
36,001 to 40,000 lbs. MM 850 750 7,000 150 Mills
Of the fees collected under this subsection, $1 of the fees
shall be deposited into the Secretary of State Special Services
Fund and $99 of the fees shall be deposited into the Road Fund.

SB1939 Enrolled - 141 - LRB101 06618 RJF 51645 b
(a-1) A Special Hauling Vehicle is a vehicle or combination
of vehicles of the second division registered under Section
3-813 transporting asphalt or concrete in the plastic state or
a vehicle or combination of vehicles that are subject to the
gross weight limitations in subsection (a) of Section 15-111
for which the owner of the vehicle or combination of vehicles
has elected to pay, in addition to the registration fee in
subsection (a), $125 to the Secretary of State for each
registration year. The Secretary shall designate this class of
vehicle as a Special Hauling Vehicle.
In preparing rate schedules on registration applications,
the Secretary of State shall add to the above rates, the $10
registration fee. The Secretary may decline to accept any
renewal filed after July 1st.
The number of axles necessary to carry the maximum load
provided shall be determined from Chapter 15 of this Code.
Every owner of a second division motor vehicle for which he
has elected to pay a mileage weight tax shall keep a daily
record upon forms prescribed by the Secretary of State, showing
the mileage covered by that vehicle in this State. Such record
shall contain the license number of the vehicle and the miles
traveled by the vehicle in this State for each day of the
calendar month. Such owner shall also maintain records of fuel
consumed by each such motor vehicle and fuel purchases
therefor. On or before the 10th day of July the owner shall
certify to the Secretary of State upon forms prescribed

SB1939 Enrolled - 142 - LRB101 06618 RJF 51645 b
therefor, summaries of his daily records which shall show the
miles traveled by the vehicle in this State during the
preceding 12 months and such other information as the Secretary
of State may require. The daily record and fuel records shall
be filed, preserved and available for audit for a period of 3
years. Any owner filing a return hereunder shall certify that
such return is a true, correct and complete return. Any person
who willfully makes a false return hereunder is guilty of
perjury and shall be punished in the same manner and to the
same extent as is provided therefor.
At the time of filing his return, each owner shall pay to
the Secretary of State the proper amount of tax at the rate
herein imposed.
Every owner of a vehicle of the second division who elects
to pay on a mileage weight tax basis and who operates the
vehicle within this State, shall file with the Secretary of
State a bond in the amount of $500. The bond shall be in a form
approved by the Secretary of State and with a surety company
approved by the Illinois Department of Insurance to transact
business in this State as surety, and shall be conditioned upon
such applicant's paying to the State of Illinois all money
becoming due by reason of the operation of the second division
vehicle in this State, together with all penalties and interest
thereon.
Upon notice from the Secretary that the registrant has
failed to pay the excess mileage fees, the surety shall

SB1939 Enrolled - 143 - LRB101 06618 RJF 51645 b
immediately pay the fees together with any penalties and
interest thereon in an amount not to exceed the limits of the
bond.
(b) Beginning January 1, 2016, upon the request of the
vehicle owner, a $10 surcharge shall be collected in addition
to the above fees for vehicles in the 12,000 lbs. and less
mileage weight plate category as described in subsection (a) to
be deposited into the Secretary of State Special License Plate
Fund. The $10 surcharge is to identify vehicles in the 12,000
lbs. and less mileage weight plate category as a covered farm
vehicle. The $10 surcharge is an annual flat fee that shall be
based on an applicant's new or existing registration year for
each vehicle in the 12,000 lbs. and less mileage weight plate
category. A designation as a covered farm vehicle under this
subsection (b) shall not alter a vehicle's registration as a
registration in the 12,000 lbs. or less mileage weight
category. The Secretary shall adopt any rules necessary to
implement this subsection (b).
(Source: P.A. 99-57, eff. 7-16-15; 99-642, eff. 7-28-16.)
(625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
Sec. 3-819. Trailer; Flat weight tax.
(a) Farm Trailer. Any farm trailer drawn by a motor vehicle
of the second division registered under paragraph (a) or (c) of
Section 3-815 and used exclusively by the owner for his own
agricultural, horticultural or livestock raising operations

SB1939 Enrolled - 144 - LRB101 06618 RJF 51645 b
and not used for hire, or any farm trailer utilized only in the
transportation for-hire of seasonal, fresh, perishable fruit
or vegetables from farm to the point of first processing, and
any trailer used with a farm tractor that is not an implement
of husbandry may be registered under this paragraph in lieu of
registration under paragraph (b) of this Section upon the
filing of a proper application and the payment of the $10
registration fee and the highway use tax herein for use of the
public highways of this State, at the following rates which
include the $10 registration fee:
SCHEDULE OF FEES AND TAXES
Gross Weight in Lbs. Class Total Amount
Including Vehicle each
and Maximum Load Fiscal Year
10,000 lbs. or less VDD $160 $60
10,001 to 14,000 lbs. VDE 206 106
14,001 to 20,000 lbs. VDG 266 166
20,001 to 28,000 lbs. VDJ 478 378
28,001 to 36,000 lbs. VDL 750 650
An owner may only apply for and receive two farm trailer
registrations.
(b) All other owners of trailers, other than apportionable
trailers registered under Section 3-402.1 of this Code, used
with a motor vehicle on the public highways, shall pay to the
Secretary of State for each registration year a flat weight
tax, for the use of the public highways of this State, at the

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following rates (which includes the registration fee of $10
required by Section 3-813):
SCHEDULE OF TRAILER FLAT
WEIGHT TAX REQUIRED
BY LAW
Gross Weight in Lbs. Total Fees
Including Vehicle and each
Maximum Load Class Fiscal Year
3,000 lbs. and less TA $118 $18
5,000 lbs. and more than 3,000 TB 154 54
8,000 lbs. and more than 5,000 TC 158 58
10,000 lbs. and more than 8,000 TD 206 106
14,000 lbs. and more than 10,000 TE 270 170
20,000 lbs. and more than 14,000 TG 358 258
32,000 lbs. and more than 20,000 TK 822 722
36,000 lbs. and more than 32,000 TL 1,182 1,082
40,000 lbs. and more than 36,000 TN 1,602 1,502
Of the fees collected under this subsection, $1 of the fees
shall be deposited into the Secretary of State Special Services
Fund and $99 of the additional fees shall be deposited into the
Road Fund.
(c) The number of axles necessary to carry the maximum load
provided shall be determined from Chapter 15 of this Code.
(Source: P.A. 96-328, eff. 8-11-09.)
(625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)

SB1939 Enrolled - 146 - LRB101 06618 RJF 51645 b
Sec. 3-821. Miscellaneous registration and title fees.
(a) Except as provided under subsection (h), the fee to be
paid to the Secretary of State for the following certificates,
registrations or evidences of proper registration, or for
corrected or duplicate documents shall be in accordance with
the following schedule:
Certificate of Title, except for an all-terrain
vehicle or off-highway motorcycle, prior to July 1,
2019 $95
Certificate of Title, except for an all-terrain
vehicle, off-highway motorcycle, or motor home, mini
motor home or van camper, on and after July 1, 2019 $150
Certificate of Title for a motor home, mini motor
home, or van camper, on and after July 1,2019 $250
Certificate of Title for an all-terrain vehicle
or off-highway motorcycle $30
Certificate of Title for an all-terrain vehicle
or off-highway motorcycle used for production
agriculture, or accepted by a dealer in trade 13
Certificate of Title for a low-speed vehicle 30
Transfer of Registration or any evidence of
proper registration $25
Duplicate Registration Card for plates or other
evidence of proper registration 3
Duplicate Registration Sticker or Stickers, each 20

SB1939 Enrolled - 147 - LRB101 06618 RJF 51645 b
Duplicate Certificate of Title, prior to July 1,
2019 95
Duplicate Certificate of Title, on and after July
1, 2019 $50
Corrected Registration Card or Card for other
evidence of proper registration 3
Corrected Certificate of Title 95
Salvage Certificate, prior to July 1, 2019 4
Salvage Certificate, on and after July 1, 2019 $20
Fleet Reciprocity Permit 15
Prorate Decal 1
Prorate Backing Plate 3
Special Corrected Certificate of Title 15
Expedited Title Service (to be charged in addition
to other applicable fees) 30
Dealer Lien Release Certificate of Title 20
Junking Certificate, on and after July 1, 2019 $10
A special corrected certificate of title shall be issued
(i) to remove a co-owner's name due to the death of the
co-owner, to transfer title to a spouse if the decedent-spouse
was the sole owner on the title, or due to a divorce; (ii) to
change a co-owner's name due to a marriage; or (iii) due to a
name change under Article XXI of the Code of Civil Procedure.
There shall be no fee paid for a Junking Certificate prior
to July 1, 2019.
There shall be no fee paid for a certificate of title

SB1939 Enrolled - 148 - LRB101 06618 RJF 51645 b
issued to a county when the vehicle is forfeited to the county
under Article 36 of the Criminal Code of 2012.
(a-5) The Secretary of State may revoke a certificate of
title and registration card and issue a corrected certificate
of title and registration card, at no fee to the vehicle owner
or lienholder, if there is proof that the vehicle
identification number is erroneously shown on the original
certificate of title.
(a-10) The Secretary of State may issue, in connection with
the sale of a motor vehicle, a corrected title to a motor
vehicle dealer upon application and submittal of a lien release
letter from the lienholder listed in the files of the
Secretary. In the case of a title issued by another state, the
dealer must submit proof from the state that issued the last
title. The corrected title, which shall be known as a dealer
lien release certificate of title, shall be issued in the name
of the vehicle owner without the named lienholder. If the motor
vehicle is currently titled in a state other than Illinois, the
applicant must submit either (i) a letter from the current
lienholder releasing the lien and stating that the lienholder
has possession of the title; or (ii) a letter from the current
lienholder releasing the lien and a copy of the records of the
department of motor vehicles for the state in which the vehicle
is titled, showing that the vehicle is titled in the name of
the applicant and that no liens are recorded other than the
lien for which a release has been submitted. The fee for the

SB1939 Enrolled - 149 - LRB101 06618 RJF 51645 b
dealer lien release certificate of title is $20.
(b) The Secretary may prescribe the maximum service charge
to be imposed upon an applicant for renewal of a registration
by any person authorized by law to receive and remit or
transmit to the Secretary such renewal application and fees
therewith.
(c) If payment is delivered to the Office of the Secretary
of State as payment of any fee or tax under this Code, and such
payment is not honored for any reason, the registrant or other
person tendering the payment remains liable for the payment of
such fee or tax. The Secretary of State may assess a service
charge of $25 in addition to the fee or tax due and owing for
all dishonored payments.
If the total amount then due and owing exceeds the sum of
$100 and has not been paid in full within 60 days from the date
the dishonored payment was first delivered to the Secretary of
State, the Secretary of State shall assess a penalty of 25% of
such amount remaining unpaid.
All amounts payable under this Section shall be computed to
the nearest dollar. Out of each fee collected for dishonored
payments, $5 shall be deposited in the Secretary of State
Special Services Fund.
(d) The minimum fee and tax to be paid by any applicant for
apportionment of a fleet of vehicles under this Code shall be
$15 if the application was filed on or before the date
specified by the Secretary together with fees and taxes due. If

SB1939 Enrolled - 150 - LRB101 06618 RJF 51645 b
an application and the fees or taxes due are filed after the
date specified by the Secretary, the Secretary may prescribe
the payment of interest at the rate of 1/2 of 1% per month or
fraction thereof after such due date and a minimum of $8.
(e) Trucks, truck tractors, truck tractors with loads, and
motor buses, any one of which having a combined total weight in
excess of 12,000 lbs. shall file an application for a Fleet
Reciprocity Permit issued by the Secretary of State. This
permit shall be in the possession of any driver operating a
vehicle on Illinois highways. Any foreign licensed vehicle of
the second division operating at any time in Illinois without a
Fleet Reciprocity Permit or other proper Illinois
registration, shall subject the operator to the penalties
provided in Section 3-834 of this Code. For the purposes of
this Code, "Fleet Reciprocity Permit" means any second division
motor vehicle with a foreign license and used only in
interstate transportation of goods. The fee for such permit
shall be $15 per fleet which shall include all vehicles of the
fleet being registered.
(f) For purposes of this Section, "all-terrain vehicle or
off-highway motorcycle used for production agriculture" means
any all-terrain vehicle or off-highway motorcycle used in the
raising of or the propagation of livestock, crops for sale for
human consumption, crops for livestock consumption, and
production seed stock grown for the propagation of feed grains
and the husbandry of animals or for the purpose of providing a

SB1939 Enrolled - 151 - LRB101 06618 RJF 51645 b
food product, including the husbandry of blood stock as a main
source of providing a food product. "All-terrain vehicle or
off-highway motorcycle used in production agriculture" also
means any all-terrain vehicle or off-highway motorcycle used in
animal husbandry, floriculture, aquaculture, horticulture, and
viticulture.
(g) All of the proceeds of the additional fees imposed by
Public Act 96-34 shall be deposited into the Capital Projects
Fund.
(h) The fee for a duplicate registration sticker or
stickers shall be the amount required under subsection (a) or
the vehicle's annual registration fee amount, whichever is
less.
(i) All of the proceeds of the additional fees imposed by
this amendatory Act of the 101st General Assembly shall be
deposited into the Road Fund.
(Source: P.A. 99-260, eff. 1-1-16; 99-607, eff. 7-22-16;
100-956, eff. 1-1-19.)
Section 15-50. The State Finance Act is amended by adding
Sections 5.891, 5.893, and 5.894 as follows:
(30 ILCS 105/5.891 new)
Sec. 5.891. The Transportation Renewal Fund.
(30 ILCS 105/5.893 new)

SB1939 Enrolled - 152 - LRB101 06618 RJF 51645 b
Sec. 5.893. The Regional Transportation Authority Capital
Improvement Fund.
(30 ILCS 105/5.894 new)
Sec. 5.894. The Downstate Mass Transportation Capital
Improvement Fund.
ARTICLE 20. ILLINOIS VEHICLE CODE; VIOLATIONS
Section 20-5. The Illinois Vehicle Code is amended by
changing Section 11-208.3 as follows:
(625 ILCS 5/11-208.3) (from Ch. 95 1/2, par. 11-208.3)
Sec. 11-208.3. Administrative adjudication of violations
of traffic regulations concerning the standing, parking, or
condition of vehicles, automated traffic law violations, and
automated speed enforcement system violations.
(a) Any municipality or county may provide by ordinance for
a system of administrative adjudication of vehicular standing
and parking violations and vehicle compliance violations as
described in this subsection, automated traffic law violations
as defined in Section 11-208.6, 11-208.9, or 11-1201.1, and
automated speed enforcement system violations as defined in
Section 11-208.8. The administrative system shall have as its
purpose the fair and efficient enforcement of municipal or
county regulations through the administrative adjudication of

SB1939 Enrolled - 153 - LRB101 06618 RJF 51645 b
automated speed enforcement system or automated traffic law
violations and violations of municipal or county ordinances
regulating the standing and parking of vehicles, the condition
and use of vehicle equipment, and the display of municipal or
county wheel tax licenses within the municipality's or county's
borders. The administrative system shall only have authority to
adjudicate civil offenses carrying fines not in excess of $500
or requiring the completion of a traffic education program, or
both, that occur after the effective date of the ordinance
adopting such a system under this Section. For purposes of this
Section, "compliance violation" means a violation of a
municipal or county regulation governing the condition or use
of equipment on a vehicle or governing the display of a
municipal or county wheel tax license.
(b) Any ordinance establishing a system of administrative
adjudication under this Section shall provide for:
(1) A traffic compliance administrator authorized to
adopt, distribute and process parking, compliance, and
automated speed enforcement system or automated traffic
law violation notices and other notices required by this
Section, collect money paid as fines and penalties for
violation of parking and compliance ordinances and
automated speed enforcement system or automated traffic
law violations, and operate an administrative adjudication
system. The traffic compliance administrator also may make
a certified report to the Secretary of State under Section

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6-306.5.
(2) A parking, standing, compliance, automated speed
enforcement system, or automated traffic law violation
notice that shall specify or include the date, time, and
place of violation of a parking, standing, compliance,
automated speed enforcement system, or automated traffic
law regulation; the particular regulation violated; any
requirement to complete a traffic education program; the
fine and any penalty that may be assessed for late payment
or failure to complete a required traffic education
program, or both, when so provided by ordinance; the
vehicle make or a photograph of the vehicle; the and state
registration number of the vehicle; and the identification
number of the person issuing the notice. With regard to
automated speed enforcement system or automated traffic
law violations, vehicle make shall be specified on the
automated speed enforcement system or automated traffic
law violation notice if the notice does not include a
photograph of the vehicle and the make is available and
readily discernible. With regard to municipalities or
counties with a population of 1 million or more, it shall
be grounds for dismissal of a parking violation if the
state registration number or vehicle make specified is
incorrect. The violation notice shall state that the
completion of any required traffic education program, the
payment of any indicated fine, and the payment of any

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applicable penalty for late payment or failure to complete
a required traffic education program, or both, shall
operate as a final disposition of the violation. The notice
also shall contain information as to the availability of a
hearing in which the violation may be contested on its
merits. The violation notice shall specify the time and
manner in which a hearing may be had.
(3) Service of a the parking, standing, or compliance
violation notice by: (i) affixing the original or a
facsimile of the notice to an unlawfully parked or standing
vehicle; or (ii) by handing the notice to the operator of a
vehicle if he or she is present; or (iii) mailing the
notice to the address of the registered owner or lessee of
the cited vehicle as recorded with the Secretary of State
or the lessor of the motor vehicle within 30 days after the
Secretary of State or the lessor of the motor vehicle
notifies the municipality or county of the identity of the
owner or lessee of the vehicle, but not later than 90 days
after date of the violation, except that in the case of a
lessee of a motor vehicle, service of a parking, standing,
or compliance violation notice may occur no later than 210
days after the violation; and service of an automated speed
enforcement system or automated traffic law violation
notice by mail to the address of the registered owner or
lessee of the cited vehicle as recorded with the Secretary
of State or the lessor of the motor vehicle within 30 days

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after the Secretary of State or the lessor of the motor
vehicle notifies the municipality or county of the identity
of the owner or lessee of the vehicle, but not later than
90 days after the violation, except that in the case of a
lessee of a motor vehicle, service of an automated traffic
law violation notice may occur no later than 210 days after
the violation. A person authorized by ordinance to issue
and serve parking, standing, and compliance violation
notices shall certify as to the correctness of the facts
entered on the violation notice by signing his or her name
to the notice at the time of service or in the case of a
notice produced by a computerized device, by signing a
single certificate to be kept by the traffic compliance
administrator attesting to the correctness of all notices
produced by the device while it was under his or her
control. In the case of an automated traffic law violation,
the ordinance shall require a determination by a technician
employed or contracted by the municipality or county that,
based on inspection of recorded images, the motor vehicle
was being operated in violation of Section 11-208.6,
11-208.9, or 11-1201.1 or a local ordinance. If the
technician determines that the vehicle entered the
intersection as part of a funeral procession or in order to
yield the right-of-way to an emergency vehicle, a citation
shall not be issued. In municipalities with a population of
less than 1,000,000 inhabitants and counties with a

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population of less than 3,000,000 inhabitants, the
automated traffic law ordinance shall require that all
determinations by a technician that a motor vehicle was
being operated in violation of Section 11-208.6, 11-208.9,
or 11-1201.1 or a local ordinance must be reviewed and
approved by a law enforcement officer or retired law
enforcement officer of the municipality or county issuing
the violation. In municipalities with a population of
1,000,000 or more inhabitants and counties with a
population of 3,000,000 or more inhabitants, the automated
traffic law ordinance shall require that all
determinations by a technician that a motor vehicle was
being operated in violation of Section 11-208.6, 11-208.9,
or 11-1201.1 or a local ordinance must be reviewed and
approved by a law enforcement officer or retired law
enforcement officer of the municipality or county issuing
the violation or by an additional fully-trained reviewing
technician who is not employed by the contractor who
employs the technician who made the initial determination.
In the case of an automated speed enforcement system
violation, the ordinance shall require a determination by a
technician employed by the municipality, based upon an
inspection of recorded images, video or other
documentation, including documentation of the speed limit
and automated speed enforcement signage, and documentation
of the inspection, calibration, and certification of the

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speed equipment, that the vehicle was being operated in
violation of Article VI of Chapter 11 of this Code or a
similar local ordinance. If the technician determines that
the vehicle speed was not determined by a calibrated,
certified speed equipment device based upon the speed
equipment documentation, or if the vehicle was an emergency
vehicle, a citation may not be issued. The automated speed
enforcement ordinance shall require that all
determinations by a technician that a violation occurred be
reviewed and approved by a law enforcement officer or
retired law enforcement officer of the municipality
issuing the violation or by an additional fully trained
reviewing technician who is not employed by the contractor
who employs the technician who made the initial
determination. Routine and independent calibration of the
speeds produced by automated speed enforcement systems and
equipment shall be conducted annually by a qualified
technician. Speeds produced by an automated speed
enforcement system shall be compared with speeds produced
by lidar or other independent equipment. Radar or lidar
equipment shall undergo an internal validation test no less
frequently than once each week. Qualified technicians
shall test loop based equipment no less frequently than
once a year. Radar equipment shall be checked for accuracy
by a qualified technician when the unit is serviced, when
unusual or suspect readings persist, or when deemed

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necessary by a reviewing technician. Radar equipment shall
be checked with the internal frequency generator and the
internal circuit test whenever the radar is turned on.
Technicians must be alert for any unusual or suspect
readings, and if unusual or suspect readings of a radar
unit persist, that unit shall immediately be removed from
service and not returned to service until it has been
checked by a qualified technician and determined to be
functioning properly. Documentation of the annual
calibration results, including the equipment tested, test
date, technician performing the test, and test results,
shall be maintained and available for use in the
determination of an automated speed enforcement system
violation and issuance of a citation. The technician
performing the calibration and testing of the automated
speed enforcement equipment shall be trained and certified
in the use of equipment for speed enforcement purposes.
Training on the speed enforcement equipment may be
conducted by law enforcement, civilian, or manufacturer's
personnel and if applicable may be equivalent to the
equipment use and operations training included in the Speed
Measuring Device Operator Program developed by the
National Highway Traffic Safety Administration (NHTSA).
The vendor or technician who performs the work shall keep
accurate records on each piece of equipment the technician
calibrates and tests. As used in this paragraph,

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"fully-trained reviewing technician" means a person who
has received at least 40 hours of supervised training in
subjects which shall include image inspection and
interpretation, the elements necessary to prove a
violation, license plate identification, and traffic
safety and management. In all municipalities and counties,
the automated speed enforcement system or automated
traffic law ordinance shall require that no additional fee
shall be charged to the alleged violator for exercising his
or her right to an administrative hearing, and persons
shall be given at least 25 days following an administrative
hearing to pay any civil penalty imposed by a finding that
Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 or a
similar local ordinance has been violated. The original or
a facsimile of the violation notice or, in the case of a
notice produced by a computerized device, a printed record
generated by the device showing the facts entered on the
notice, shall be retained by the traffic compliance
administrator, and shall be a record kept in the ordinary
course of business. A parking, standing, compliance,
automated speed enforcement system, or automated traffic
law violation notice issued, signed and served in
accordance with this Section, a copy of the notice, or the
computer generated record shall be prima facie correct and
shall be prima facie evidence of the correctness of the
facts shown on the notice. The notice, copy, or computer

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generated record shall be admissible in any subsequent
administrative or legal proceedings.
(4) An opportunity for a hearing for the registered
owner of the vehicle cited in the parking, standing,
compliance, automated speed enforcement system, or
automated traffic law violation notice in which the owner
may contest the merits of the alleged violation, and during
which formal or technical rules of evidence shall not
apply; provided, however, that under Section 11-1306 of
this Code the lessee of a vehicle cited in the violation
notice likewise shall be provided an opportunity for a
hearing of the same kind afforded the registered owner. The
hearings shall be recorded, and the person conducting the
hearing on behalf of the traffic compliance administrator
shall be empowered to administer oaths and to secure by
subpoena both the attendance and testimony of witnesses and
the production of relevant books and papers. Persons
appearing at a hearing under this Section may be
represented by counsel at their expense. The ordinance may
also provide for internal administrative review following
the decision of the hearing officer.
(5) Service of additional notices, sent by first class
United States mail, postage prepaid, to the address of the
registered owner of the cited vehicle as recorded with the
Secretary of State or, if any notice to that address is
returned as undeliverable, to the last known address

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recorded in a United States Post Office approved database,
or, under Section 11-1306 or subsection (p) of Section
11-208.6 or 11-208.9, or subsection (p) of Section 11-208.8
of this Code, to the lessee of the cited vehicle at the
last address known to the lessor of the cited vehicle at
the time of lease or, if any notice to that address is
returned as undeliverable, to the last known address
recorded in a United States Post Office approved database.
The service shall be deemed complete as of the date of
deposit in the United States mail. The notices shall be in
the following sequence and shall include but not be limited
to the information specified herein:
(i) A second notice of parking, standing, or
compliance violation if the first notice of the
violation was issued by affixing the original or a
facsimile of the notice to the unlawfully parked
vehicle or by handing the notice to the operator. This
notice shall specify or include the date and location
of the violation cited in the parking, standing, or
compliance violation notice, the particular regulation
violated, the vehicle make or a photograph of the
vehicle, the and state registration number of the
vehicle, any requirement to complete a traffic
education program, the fine and any penalty that may be
assessed for late payment or failure to complete a
traffic education program, or both, when so provided by

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ordinance, the availability of a hearing in which the
violation may be contested on its merits, and the time
and manner in which the hearing may be had. The notice
of violation shall also state that failure to complete
a required traffic education program, to pay the
indicated fine and any applicable penalty, or to appear
at a hearing on the merits in the time and manner
specified, will result in a final determination of
violation liability for the cited violation in the
amount of the fine or penalty indicated, and that, upon
the occurrence of a final determination of violation
liability for the failure, and the exhaustion of, or
failure to exhaust, available administrative or
judicial procedures for review, any incomplete traffic
education program or any unpaid fine or penalty, or
both, will constitute a debt due and owing the
municipality or county.
(ii) A notice of final determination of parking,
standing, compliance, automated speed enforcement
system, or automated traffic law violation liability.
This notice shall be sent following a final
determination of parking, standing, compliance,
automated speed enforcement system, or automated
traffic law violation liability and the conclusion of
judicial review procedures taken under this Section.
The notice shall state that the incomplete traffic

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education program or the unpaid fine or penalty, or
both, is a debt due and owing the municipality or
county. The notice shall contain warnings that failure
to complete any required traffic education program or
to pay any fine or penalty due and owing the
municipality or county, or both, within the time
specified may result in the municipality's or county's
filing of a petition in the Circuit Court to have the
incomplete traffic education program or unpaid fine or
penalty, or both, rendered a judgment as provided by
this Section, or may result in suspension of the
person's drivers license for failure to complete a
traffic education program or to pay fines or penalties,
or both, for 10 or more parking violations under
Section 6-306.5, or a combination of 5 or more
automated traffic law violations under Section
11-208.6 or 11-208.9 or automated speed enforcement
system violations under Section 11-208.8.
(6) A notice of impending drivers license suspension.
This notice shall be sent to the person liable for failure
to complete a required traffic education program or to pay
any fine or penalty that remains due and owing, or both, on
10 or more parking violations or combination of 5 or more
unpaid automated speed enforcement system or automated
traffic law violations. The notice shall state that failure
to complete a required traffic education program or to pay

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the fine or penalty owing, or both, within 45 days of the
notice's date will result in the municipality or county
notifying the Secretary of State that the person is
eligible for initiation of suspension proceedings under
Section 6-306.5 of this Code. The notice shall also state
that the person may obtain a photostatic copy of an
original ticket imposing a fine or penalty by sending a
self addressed, stamped envelope to the municipality or
county along with a request for the photostatic copy. The
notice of impending drivers license suspension shall be
sent by first class United States mail, postage prepaid, to
the address recorded with the Secretary of State or, if any
notice to that address is returned as undeliverable, to the
last known address recorded in a United States Post Office
approved database.
(7) Final determinations of violation liability. A
final determination of violation liability shall occur
following failure to complete the required traffic
education program or to pay the fine or penalty, or both,
after a hearing officer's determination of violation
liability and the exhaustion of or failure to exhaust any
administrative review procedures provided by ordinance.
Where a person fails to appear at a hearing to contest the
alleged violation in the time and manner specified in a
prior mailed notice, the hearing officer's determination
of violation liability shall become final: (A) upon denial

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of a timely petition to set aside that determination, or
(B) upon expiration of the period for filing the petition
without a filing having been made.
(8) A petition to set aside a determination of parking,
standing, compliance, automated speed enforcement system,
or automated traffic law violation liability that may be
filed by a person owing an unpaid fine or penalty. A
petition to set aside a determination of liability may also
be filed by a person required to complete a traffic
education program. The petition shall be filed with and
ruled upon by the traffic compliance administrator in the
manner and within the time specified by ordinance. The
grounds for the petition may be limited to: (A) the person
not having been the owner or lessee of the cited vehicle on
the date the violation notice was issued, (B) the person
having already completed the required traffic education
program or paid the fine or penalty, or both, for the
violation in question, and (C) excusable failure to appear
at or request a new date for a hearing. With regard to
municipalities or counties with a population of 1 million
or more, it shall be grounds for dismissal of a parking
violation if the state registration number, or vehicle
make, only if specified in the violation notice, is
incorrect. After the determination of parking, standing,
compliance, automated speed enforcement system, or
automated traffic law violation liability has been set

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aside upon a showing of just cause, the registered owner
shall be provided with a hearing on the merits for that
violation.
(9) Procedures for non-residents. Procedures by which
persons who are not residents of the municipality or county
may contest the merits of the alleged violation without
attending a hearing.
(10) A schedule of civil fines for violations of
vehicular standing, parking, compliance, automated speed
enforcement system, or automated traffic law regulations
enacted by ordinance pursuant to this Section, and a
schedule of penalties for late payment of the fines or
failure to complete required traffic education programs,
provided, however, that the total amount of the fine and
penalty for any one violation shall not exceed $250, except
as provided in subsection (c) of Section 11-1301.3 of this
Code.
(11) Other provisions as are necessary and proper to
carry into effect the powers granted and purposes stated in
this Section.
(c) Any municipality or county establishing vehicular
standing, parking, compliance, automated speed enforcement
system, or automated traffic law regulations under this Section
may also provide by ordinance for a program of vehicle
immobilization for the purpose of facilitating enforcement of
those regulations. The program of vehicle immobilization shall

SB1939 Enrolled - 168 - LRB101 06618 RJF 51645 b
provide for immobilizing any eligible vehicle upon the public
way by presence of a restraint in a manner to prevent operation
of the vehicle. Any ordinance establishing a program of vehicle
immobilization under this Section shall provide:
(1) Criteria for the designation of vehicles eligible
for immobilization. A vehicle shall be eligible for
immobilization when the registered owner of the vehicle has
accumulated the number of incomplete traffic education
programs or unpaid final determinations of parking,
standing, compliance, automated speed enforcement system,
or automated traffic law violation liability, or both, as
determined by ordinance.
(2) A notice of impending vehicle immobilization and a
right to a hearing to challenge the validity of the notice
by disproving liability for the incomplete traffic
education programs or unpaid final determinations of
parking, standing, compliance, automated speed enforcement
system, or automated traffic law violation liability, or
both, listed on the notice.
(3) The right to a prompt hearing after a vehicle has
been immobilized or subsequently towed without the
completion of the required traffic education program or
payment of the outstanding fines and penalties on parking,
standing, compliance, automated speed enforcement system,
or automated traffic law violations, or both, for which
final determinations have been issued. An order issued

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after the hearing is a final administrative decision within
the meaning of Section 3-101 of the Code of Civil
Procedure.
(4) A post immobilization and post-towing notice
advising the registered owner of the vehicle of the right
to a hearing to challenge the validity of the impoundment.
(d) Judicial review of final determinations of parking,
standing, compliance, automated speed enforcement system, or
automated traffic law violations and final administrative
decisions issued after hearings regarding vehicle
immobilization and impoundment made under this Section shall be
subject to the provisions of the Administrative Review Law.
(e) Any fine, penalty, incomplete traffic education
program, or part of any fine or any penalty remaining unpaid
after the exhaustion of, or the failure to exhaust,
administrative remedies created under this Section and the
conclusion of any judicial review procedures shall be a debt
due and owing the municipality or county and, as such, may be
collected in accordance with applicable law. Completion of any
required traffic education program and payment in full of any
fine or penalty resulting from a standing, parking, compliance,
automated speed enforcement system, or automated traffic law
violation shall constitute a final disposition of that
violation.
(f) After the expiration of the period within which
judicial review may be sought for a final determination of

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parking, standing, compliance, automated speed enforcement
system, or automated traffic law violation, the municipality or
county may commence a proceeding in the Circuit Court for
purposes of obtaining a judgment on the final determination of
violation. Nothing in this Section shall prevent a municipality
or county from consolidating multiple final determinations of
parking, standing, compliance, automated speed enforcement
system, or automated traffic law violations against a person in
a proceeding. Upon commencement of the action, the municipality
or county shall file a certified copy or record of the final
determination of parking, standing, compliance, automated
speed enforcement system, or automated traffic law violation,
which shall be accompanied by a certification that recites
facts sufficient to show that the final determination of
violation was issued in accordance with this Section and the
applicable municipal or county ordinance. Service of the
summons and a copy of the petition may be by any method
provided by Section 2-203 of the Code of Civil Procedure or by
certified mail, return receipt requested, provided that the
total amount of fines and penalties for final determinations of
parking, standing, compliance, automated speed enforcement
system, or automated traffic law violations does not exceed
$2500. If the court is satisfied that the final determination
of parking, standing, compliance, automated speed enforcement
system, or automated traffic law violation was entered in
accordance with the requirements of this Section and the

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applicable municipal or county ordinance, and that the
registered owner or the lessee, as the case may be, had an
opportunity for an administrative hearing and for judicial
review as provided in this Section, the court shall render
judgment in favor of the municipality or county and against the
registered owner or the lessee for the amount indicated in the
final determination of parking, standing, compliance,
automated speed enforcement system, or automated traffic law
violation, plus costs. The judgment shall have the same effect
and may be enforced in the same manner as other judgments for
the recovery of money.
(g) The fee for participating in a traffic education
program under this Section shall not exceed $25.
A low-income individual required to complete a traffic
education program under this Section who provides proof of
eligibility for the federal earned income tax credit under
Section 32 of the Internal Revenue Code or the Illinois earned
income tax credit under Section 212 of the Illinois Income Tax
Act shall not be required to pay any fee for participating in a
required traffic education program.
(Source: P.A. 97-29, eff. 1-1-12; 97-333, eff. 8-12-11; 97-672,
eff. 7-1-12; 98-556, eff. 1-1-14; 98-1028, eff. 8-22-14.)
ARTICLE 25. COUNTY MOTOR FUEL TAX
Section 25-5. The Counties Code is amended by changing

SB1939 Enrolled - 172 - LRB101 06618 RJF 51645 b
Section 5-1035.1 as follows:
(55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
Sec. 5-1035.1. County Motor Fuel Tax Law.
(a) The county board of the counties of DuPage, Kane, Lake,
Will, and McHenry may, by an ordinance or resolution adopted by
an affirmative vote of a majority of the members elected or
appointed to the county board, impose a tax upon all persons
engaged in the county in the business of selling motor fuel, as
now or hereafter defined in the Motor Fuel Tax Law, at retail
for the operation of motor vehicles upon public highways or for
the operation of recreational watercraft upon waterways. Kane
County may exempt diesel fuel from the tax imposed pursuant to
this Section. The initial tax rate may not be less than be
imposed, in half-cent increments, at a rate not exceeding 4
cents per gallon of motor fuel sold at retail within the county
for the purpose of use or consumption and not for the purpose
of resale and may not exceed 8 cents per gallon of motor fuel
sold at retail within the county for the purpose of use or
consumption and not for the purpose of resale. The proceeds
from the tax shall be used by the county solely for the purpose
of operating, constructing and improving public highways and
waterways, and acquiring real property and right-of-ways for
public highways and waterways within the county imposing the
tax.
(a-5) By June 1, 2020, and by June 1 of each year

SB1939 Enrolled - 173 - LRB101 06618 RJF 51645 b
thereafter, the Department of Revenue shall determine an annual
rate increase to take effect on July 1 of that calendar year
and continue through June 30 of the next calendar year. Not
later than June 1 of each year, the Department of Revenue shall
publish on its website the rate that will take effect on July 1
of that calendar year. The rate shall be equal to the product
of the rate in effect multiplied by the transportation fee
index factor determined under Section 2e of the Motor Fuel Tax
Law. The rate shall be rounded to the nearest one-tenth of a
one cent. Each new rate may not exceed the rate in effect on
June 30 of the previous year plus one cent.
(b) A tax imposed pursuant to this Section, and all civil
penalties that may be assessed as an incident thereof, shall be
administered, collected and enforced by the Illinois
Department of Revenue in the same manner as the tax imposed
under the Retailers' Occupation Tax Act, as now or hereafter
amended, insofar as may be practicable; except that in the
event of a conflict with the provisions of this Section, this
Section shall control. The Department of Revenue shall have
full power: to administer and enforce this Section; to collect
all taxes and penalties due hereunder; to dispose of taxes and
penalties so collected in the manner hereinafter provided; and
to determine all rights to credit memoranda arising on account
of the erroneous payment of tax or penalty hereunder.
(c) Whenever the Department determines that a refund shall
be made under this Section to a claimant instead of issuing a

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credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the County Option Motor Fuel Tax Fund.
(d) The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee, all taxes and penalties
collected hereunder, which shall be deposited into the County
Option Motor Fuel Tax Fund, a special fund in the State
Treasury which is hereby created. On or before the 25th day of
each calendar month, the Department shall prepare and certify
to the State Comptroller the disbursement of stated sums of
money to named counties for which taxpayers have paid taxes or
penalties hereunder to the Department during the second
preceding calendar month. The amount to be paid to each county
shall be the amount (not including credit memoranda) collected
hereunder from retailers within the county during the second
preceding calendar month by the Department, but not including
an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of the
county; less 2% of the balance, which sum shall be retained by
the State Treasurer to cover the costs incurred by the
Department in administering and enforcing the provisions of
this Section. The Department, at the time of each monthly
disbursement to the counties, shall prepare and certify to the
Comptroller the amount so retained by the State Treasurer,

SB1939 Enrolled - 175 - LRB101 06618 RJF 51645 b
which shall be transferred into the Tax Compliance and
Administration Fund.
(e) A county may direct, by ordinance, that all or a
portion of the taxes and penalties collected under the County
Option Motor Fuel Tax shall be deposited into the
Transportation Development Partnership Trust Fund.
(f) Nothing in this Section shall be construed to authorize
a county to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may
not be made the subject of taxation by this State.
(g) An ordinance or resolution imposing a tax hereunder or
effecting a change in the rate thereof shall be effective on
the first day of the second calendar month next following the
month in which the ordinance or resolution is adopted and a
certified copy thereof is filed with the Department of Revenue,
whereupon the Department of Revenue shall proceed to administer
and enforce this Section on behalf of the county as of the
effective date of the ordinance or resolution. Upon a change in
rate of a tax levied hereunder, or upon the discontinuance of
the tax, the county board of the county shall, on or not later
than 5 days after the effective date of the ordinance or
resolution discontinuing the tax or effecting a change in rate,
transmit to the Department of Revenue a certified copy of the
ordinance or resolution effecting the change or
discontinuance.
(h) This Section shall be known and may be cited as the

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County Motor Fuel Tax Law.
(Source: P.A. 98-1049, eff. 8-25-14.)
ARTICLE 30. SUPPLEMENTAL TRANSPORTATION FUNDING
Section 30-5. The Department of Transportation Law of the
Civil Administrative Code of Illinois is amended by adding
Section 2705-615 as follows:
(20 ILCS 2705/2705-615 new)
Sec. 2705-615. Supplemental funding; Illinois
Transportation Enhancement Program.
(a) In addition to any other funding that may be provided
to the Illinois Transportation Enhancement Program from
federal, State, or other sources, including, but not limited
to, the Transportation Alternatives Set-Aside of the Surface
Transportation Block Grant Program, the Department shall set
aside $50,000,000 received by the Department from the Road Fund
for the projects in the following categories: pedestrian and
bicycle facilities and the conversion of abandoned railroad
corridors to trails.
(b) Except as provided in subsection (c), funds set aside
under subsection (a) shall be administered according to the
requirements of the current Guidelines Manual published by the
Department for the Illinois Transportation Enhancement
Program, including, but not limited to, decision-making by the

SB1939 Enrolled - 177 - LRB101 06618 RJF 51645 b
Department and the applicable Metropolitan Planning
Organization and proportional fund distribution according to
population size.
(c) For projects funded under this Section:
(1) local matching funding shall be required according
to a sliding scale based on community size, median income,
and total property tax base;
(2) Phase I Studies and Phase I Engineering Reports are
not required to be completed before application is made;
and
(3) at least 25% of funding shall be directed towards
projects in high-need communities, based on community
median income and total property tax base.
(d) The Department shall adopt rules necessary to implement
this Section.
(e) The Department shall adhere to a 2-year funding cycle
for the Illinois Transportation Enhancement Program with calls
for projects at least every other year.
(f) The Department shall make all funded and unfunded the
Illinois Transportation Enhancement Program applications
publicly available upon completion of each funding cycle,
including how each application scored on the program criteria.
ARTICLE 99. EFFECTIVE DATE