Illinois-2021-SB2058-Introduced

102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 SB2058

Introduced 2/26/2021, by Sen. Omar Aquino

SYNOPSIS AS INTRODUCED:

`35 ILCS 105/9`	`from Ch. 120, par. 439.9`
`35 ILCS 110/9`	`from Ch. 120, par. 439.39`
`35 ILCS 115/9`	`from Ch. 120, par. 439.109`
`35 ILCS 120/3`	`from Ch. 120, par. 442`
`35 ILCS 130/2`	`from Ch. 120, par. 453.2`
`35 ILCS 135/3`	`from Ch. 120, par. 453.33`
`35 ILCS 145/6`	`from Ch. 120, par. 481b.36`
`35 ILCS 505/2b`	`from Ch. 120, par. 418b`
`35 ILCS 505/6`	`from Ch. 120, par. 422`
`35 ILCS 505/6a`	`from Ch. 120, par. 422a`
`35 ILCS 630/6`	`from Ch. 120, par. 2006`
`235 ILCS 5/8-2`	`from Ch. 43, par. 159`

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Hotel Operators' Occupation Tax Act, the Motor Fuel Tax Law, the Telecommunications Excise Tax Act, and the Liquor Control Act of 1934. Provides that the vendor discount amount under those Acts shall be 1.75%. Provides that the vendor discount may not exceed $1,000 per vendor in any calendar year. Effective immediately.

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A BILL FOR

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1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois,

3 represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by changing Section 9

5 as follows:

6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)

7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,

8 and trailers that are required to be registered with an agency

9 of this State, each retailer required or authorized to collect

10 the tax imposed by this Act shall pay to the Department the

11 amount of such tax (except as otherwise provided) at the time

12 when he is required to file his return for the period during

13 which such tax was collected, less a discount of 2.1% prior to

14 January 1, 1990, and 1.75% on and after January 1, 1990~~, or $5~~

15 ~~per calendar year, whichever is greater~~, which is allowed to

16 reimburse the retailer for expenses incurred in collecting the

17 tax, keeping records, preparing and filing returns, remitting

18 the tax and supplying data to the Department on request.On and

19 after January 1, 1990 and prior to January 1, 2020, in no event

20 shall the discount allowed to any vendor be less than $5 in any

21 calendar year. On and after January 1, 2020, in no event shall

22 the discount allowed to any vendor be less than $5 in any

23 calendar year or more than $1,000 in any calendar year. The

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1 discount under this Section is not allowed for the 1.25%

2 portion of taxes paid on aviation fuel that is subject to the

3 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

4 47133. In the case of retailers who report and pay the tax on a

5 transaction by transaction basis, as provided in this Section,

6 such discount shall be taken with each such tax remittance

7 instead of when such retailer files his periodic return. The

8 discount allowed under this Section is allowed only for

9 returns that are filed in the manner required by this Act. The

10 Department may disallow the discount for retailers whose

11 certificate of registration is revoked at the time the return

12 is filed, but only if the Department's decision to revoke the

13 certificate of registration has become final. A retailer need

14 not remit that part of any tax collected by him to the extent

15 that he is required to remit and does remit the tax imposed by

16 the Retailers' Occupation Tax Act, with respect to the sale of

17 the same property.

18 Where such tangible personal property is sold under a

19 conditional sales contract, or under any other form of sale

20 wherein the payment of the principal sum, or a part thereof, is

21 extended beyond the close of the period for which the return is

22 filed, the retailer, in collecting the tax (except as to motor

23 vehicles, watercraft, aircraft, and trailers that are required

24 to be registered with an agency of this State), may collect for

25 each tax return period, only the tax applicable to that part of

26 the selling price actually received during such tax return

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1 period.

2 Except as provided in this Section, on or before the

3 twentieth day of each calendar month, such retailer shall file

4 a return for the preceding calendar month. Such return shall

5 be filed on forms prescribed by the Department and shall

6 furnish such information as the Department may reasonably

7 require. On and after January 1, 2018, except for returns for

8 motor vehicles, watercraft, aircraft, and trailers that are

9 required to be registered with an agency of this State, with

10 respect to retailers whose annual gross receipts average

11 $20,000 or more, all returns required to be filed pursuant to

12 this Act shall be filed electronically. Retailers who

13 demonstrate that they do not have access to the Internet or

14 demonstrate hardship in filing electronically may petition the

15 Department to waive the electronic filing requirement.

16 The Department may require returns to be filed on a

17 quarterly basis. If so required, a return for each calendar

18 quarter shall be filed on or before the twentieth day of the

19 calendar month following the end of such calendar quarter. The

20 taxpayer shall also file a return with the Department for each

21 of the first two months of each calendar quarter, on or before

22 the twentieth day of the following calendar month, stating:

23 1. The name of the seller;

24 2. The address of the principal place of business from

25 which he engages in the business of selling tangible

26 personal property at retail in this State;

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1 3. The total amount of taxable receipts received by

2 him during the preceding calendar month from sales of

3 tangible personal property by him during such preceding

4 calendar month, including receipts from charge and time

5 sales, but less all deductions allowed by law;

6 4. The amount of credit provided in Section 2d of this

7 Act;

8 5. The amount of tax due;

9 5-5. The signature of the taxpayer; and

10 6. Such other reasonable information as the Department

11 may require.

12 Each retailer required or authorized to collect the tax

13 imposed by this Act on aviation fuel sold at retail in this

14 State during the preceding calendar month shall, instead of

15 reporting and paying tax on aviation fuel as otherwise

16 required by this Section, report and pay such tax on a separate

17 aviation fuel tax return. The requirements related to the

18 return shall be as otherwise provided in this Section.

19 Notwithstanding any other provisions of this Act to the

20 contrary, retailers collecting tax on aviation fuel shall file

21 all aviation fuel tax returns and shall make all aviation fuel

22 tax payments by electronic means in the manner and form

23 required by the Department. For purposes of this Section,

24 "aviation fuel" means jet fuel and aviation gasoline.

25 If a taxpayer fails to sign a return within 30 days after

26 the proper notice and demand for signature by the Department,

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1 the return shall be considered valid and any amount shown to be

2 due on the return shall be deemed assessed.

3 Notwithstanding any other provision of this Act to the

4 contrary, retailers subject to tax on cannabis shall file all

5 cannabis tax returns and shall make all cannabis tax payments

6 by electronic means in the manner and form required by the

7 Department.

8 Beginning October 1, 1993, a taxpayer who has an average

9 monthly tax liability of $150,000 or more shall make all

10 payments required by rules of the Department by electronic

11 funds transfer. Beginning October 1, 1994, a taxpayer who has

12 an average monthly tax liability of $100,000 or more shall

13 make all payments required by rules of the Department by

14 electronic funds transfer. Beginning October 1, 1995, a

15 taxpayer who has an average monthly tax liability of $50,000

16 or more shall make all payments required by rules of the

17 Department by electronic funds transfer. Beginning October 1,

18 2000, a taxpayer who has an annual tax liability of $200,000 or

19 more shall make all payments required by rules of the

20 Department by electronic funds transfer. The term "annual tax

21 liability" shall be the sum of the taxpayer's liabilities

22 under this Act, and under all other State and local occupation

23 and use tax laws administered by the Department, for the

24 immediately preceding calendar year. The term "average monthly

25 tax liability" means the sum of the taxpayer's liabilities

26 under this Act, and under all other State and local occupation

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1 and use tax laws administered by the Department, for the

2 immediately preceding calendar year divided by 12. Beginning

3 on October 1, 2002, a taxpayer who has a tax liability in the

4 amount set forth in subsection (b) of Section 2505-210 of the

5 Department of Revenue Law shall make all payments required by

6 rules of the Department by electronic funds transfer.

7 Before August 1 of each year beginning in 1993, the

8 Department shall notify all taxpayers required to make

9 payments by electronic funds transfer. All taxpayers required

10 to make payments by electronic funds transfer shall make those

11 payments for a minimum of one year beginning on October 1.

12 Any taxpayer not required to make payments by electronic

13 funds transfer may make payments by electronic funds transfer

14 with the permission of the Department.

15 All taxpayers required to make payment by electronic funds

16 transfer and any taxpayers authorized to voluntarily make

17 payments by electronic funds transfer shall make those

18 payments in the manner authorized by the Department.

19 The Department shall adopt such rules as are necessary to

20 effectuate a program of electronic funds transfer and the

21 requirements of this Section.

22 Before October 1, 2000, if the taxpayer's average monthly

23 tax liability to the Department under this Act, the Retailers'

24 Occupation Tax Act, the Service Occupation Tax Act, the

25 Service Use Tax Act was $10,000 or more during the preceding 4

26 complete calendar quarters, he shall file a return with the

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1 Department each month by the 20th day of the month next

2 following the month during which such tax liability is

3 incurred and shall make payments to the Department on or

4 before the 7th, 15th, 22nd and last day of the month during

5 which such liability is incurred. On and after October 1,

6 2000, if the taxpayer's average monthly tax liability to the

7 Department under this Act, the Retailers' Occupation Tax Act,

8 the Service Occupation Tax Act, and the Service Use Tax Act was

9 $20,000 or more during the preceding 4 complete calendar

10 quarters, he shall file a return with the Department each

11 month by the 20th day of the month next following the month

12 during which such tax liability is incurred and shall make

13 payment to the Department on or before the 7th, 15th, 22nd and

14 last day of the month during which such liability is incurred.

15 If the month during which such tax liability is incurred began

16 prior to January 1, 1985, each payment shall be in an amount

17 equal to 1/4 of the taxpayer's actual liability for the month

18 or an amount set by the Department not to exceed 1/4 of the

19 average monthly liability of the taxpayer to the Department

20 for the preceding 4 complete calendar quarters (excluding the

21 month of highest liability and the month of lowest liability

22 in such 4 quarter period). If the month during which such tax

23 liability is incurred begins on or after January 1, 1985, and

24 prior to January 1, 1987, each payment shall be in an amount

25 equal to 22.5% of the taxpayer's actual liability for the

26 month or 27.5% of the taxpayer's liability for the same

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1 calendar month of the preceding year. If the month during

2 which such tax liability is incurred begins on or after

3 January 1, 1987, and prior to January 1, 1988, each payment

4 shall be in an amount equal to 22.5% of the taxpayer's actual

5 liability for the month or 26.25% of the taxpayer's liability

6 for the same calendar month of the preceding year. If the month

7 during which such tax liability is incurred begins on or after

8 January 1, 1988, and prior to January 1, 1989, or begins on or

9 after January 1, 1996, each payment shall be in an amount equal

10 to 22.5% of the taxpayer's actual liability for the month or

11 25% of the taxpayer's liability for the same calendar month of

12 the preceding year. If the month during which such tax

13 liability is incurred begins on or after January 1, 1989, and

14 prior to January 1, 1996, each payment shall be in an amount

15 equal to 22.5% of the taxpayer's actual liability for the

16 month or 25% of the taxpayer's liability for the same calendar

17 month of the preceding year or 100% of the taxpayer's actual

18 liability for the quarter monthly reporting period. The amount

19 of such quarter monthly payments shall be credited against the

20 final tax liability of the taxpayer's return for that month.

21 Before October 1, 2000, once applicable, the requirement of

22 the making of quarter monthly payments to the Department shall

23 continue until such taxpayer's average monthly liability to

24 the Department during the preceding 4 complete calendar

25 quarters (excluding the month of highest liability and the

26 month of lowest liability) is less than $9,000, or until such

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1 taxpayer's average monthly liability to the Department as

2 computed for each calendar quarter of the 4 preceding complete

3 calendar quarter period is less than $10,000. However, if a

4 taxpayer can show the Department that a substantial change in

5 the taxpayer's business has occurred which causes the taxpayer

6 to anticipate that his average monthly tax liability for the

7 reasonably foreseeable future will fall below the $10,000

8 threshold stated above, then such taxpayer may petition the

9 Department for change in such taxpayer's reporting status. On

10 and after October 1, 2000, once applicable, the requirement of

11 the making of quarter monthly payments to the Department shall

12 continue until such taxpayer's average monthly liability to

13 the Department during the preceding 4 complete calendar

14 quarters (excluding the month of highest liability and the

15 month of lowest liability) is less than $19,000 or until such

16 taxpayer's average monthly liability to the Department as

17 computed for each calendar quarter of the 4 preceding complete

18 calendar quarter period is less than $20,000. However, if a

19 taxpayer can show the Department that a substantial change in

20 the taxpayer's business has occurred which causes the taxpayer

21 to anticipate that his average monthly tax liability for the

22 reasonably foreseeable future will fall below the $20,000

23 threshold stated above, then such taxpayer may petition the

24 Department for a change in such taxpayer's reporting status.

25 The Department shall change such taxpayer's reporting status

26 unless it finds that such change is seasonal in nature and not

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1 likely to be long term. If any such quarter monthly payment is

2 not paid at the time or in the amount required by this Section,

3 then the taxpayer shall be liable for penalties and interest

4 on the difference between the minimum amount due and the

5 amount of such quarter monthly payment actually and timely

6 paid, except insofar as the taxpayer has previously made

7 payments for that month to the Department in excess of the

8 minimum payments previously due as provided in this Section.

9 The Department shall make reasonable rules and regulations to

10 govern the quarter monthly payment amount and quarter monthly

11 payment dates for taxpayers who file on other than a calendar

12 monthly basis.

13 If any such payment provided for in this Section exceeds

14 the taxpayer's liabilities under this Act, the Retailers'

15 Occupation Tax Act, the Service Occupation Tax Act and the

16 Service Use Tax Act, as shown by an original monthly return,

17 the Department shall issue to the taxpayer a credit memorandum

18 no later than 30 days after the date of payment, which

19 memorandum may be submitted by the taxpayer to the Department

20 in payment of tax liability subsequently to be remitted by the

21 taxpayer to the Department or be assigned by the taxpayer to a

22 similar taxpayer under this Act, the Retailers' Occupation Tax

23 Act, the Service Occupation Tax Act or the Service Use Tax Act,

24 in accordance with reasonable rules and regulations to be

25 prescribed by the Department, except that if such excess

26 payment is shown on an original monthly return and is made

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1 after December 31, 1986, no credit memorandum shall be issued,

2 unless requested by the taxpayer. If no such request is made,

3 the taxpayer may credit such excess payment against tax

4 liability subsequently to be remitted by the taxpayer to the

5 Department under this Act, the Retailers' Occupation Tax Act,

6 the Service Occupation Tax Act or the Service Use Tax Act, in

7 accordance with reasonable rules and regulations prescribed by

8 the Department. If the Department subsequently determines that

9 all or any part of the credit taken was not actually due to the

10 taxpayer, the taxpayer's ~~2.1% or 1.75%~~ vendor's discount shall

11 be reduced by~~2.1% or 1.75% of~~ the difference between the

12 credit taken and that actually duemultiplied by the vendor

13 discount amount, and the taxpayer shall be liable for

14 penalties and interest on such difference.

15 If the retailer is otherwise required to file a monthly

16 return and if the retailer's average monthly tax liability to

17 the Department does not exceed $200, the Department may

18 authorize his returns to be filed on a quarter annual basis,

19 with the return for January, February, and March of a given

20 year being due by April 20 of such year; with the return for

21 April, May and June of a given year being due by July 20 of

22 such year; with the return for July, August and September of a

23 given year being due by October 20 of such year, and with the

24 return for October, November and December of a given year

25 being due by January 20 of the following year.

26 If the retailer is otherwise required to file a monthly or

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1 quarterly return and if the retailer's average monthly tax

2 liability to the Department does not exceed $50, the

3 Department may authorize his returns to be filed on an annual

4 basis, with the return for a given year being due by January 20

5 of the following year.

6 Such quarter annual and annual returns, as to form and

7 substance, shall be subject to the same requirements as

8 monthly returns.

9 Notwithstanding any other provision in this Act concerning

10 the time within which a retailer may file his return, in the

11 case of any retailer who ceases to engage in a kind of business

12 which makes him responsible for filing returns under this Act,

13 such retailer shall file a final return under this Act with the

14 Department not more than one month after discontinuing such

15 business.

16 In addition, with respect to motor vehicles, watercraft,

17 aircraft, and trailers that are required to be registered with

18 an agency of this State, except as otherwise provided in this

19 Section, every retailer selling this kind of tangible personal

20 property shall file, with the Department, upon a form to be

21 prescribed and supplied by the Department, a separate return

22 for each such item of tangible personal property which the

23 retailer sells, except that if, in the same transaction, (i) a

24 retailer of aircraft, watercraft, motor vehicles or trailers

25 transfers more than one aircraft, watercraft, motor vehicle or

26 trailer to another aircraft, watercraft, motor vehicle or

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1 trailer retailer for the purpose of resale or (ii) a retailer

2 of aircraft, watercraft, motor vehicles, or trailers transfers

3 more than one aircraft, watercraft, motor vehicle, or trailer

4 to a purchaser for use as a qualifying rolling stock as

5 provided in Section 3-55 of this Act, then that seller may

6 report the transfer of all the aircraft, watercraft, motor

7 vehicles or trailers involved in that transaction to the

8 Department on the same uniform invoice-transaction reporting

9 return form. For purposes of this Section, "watercraft" means

10 a Class 2, Class 3, or Class 4 watercraft as defined in Section

11 3-2 of the Boat Registration and Safety Act, a personal

12 watercraft, or any boat equipped with an inboard motor.

13 In addition, with respect to motor vehicles, watercraft,

14 aircraft, and trailers that are required to be registered with

15 an agency of this State, every person who is engaged in the

16 business of leasing or renting such items and who, in

17 connection with such business, sells any such item to a

18 retailer for the purpose of resale is, notwithstanding any

19 other provision of this Section to the contrary, authorized to

20 meet the return-filing requirement of this Act by reporting

21 the transfer of all the aircraft, watercraft, motor vehicles,

22 or trailers transferred for resale during a month to the

23 Department on the same uniform invoice-transaction reporting

24 return form on or before the 20th of the month following the

25 month in which the transfer takes place. Notwithstanding any

26 other provision of this Act to the contrary, all returns filed

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1 under this paragraph must be filed by electronic means in the

2 manner and form as required by the Department.

3 The transaction reporting return in the case of motor

4 vehicles or trailers that are required to be registered with

5 an agency of this State, shall be the same document as the

6 Uniform Invoice referred to in Section 5-402 of the Illinois

7 Vehicle Code and must show the name and address of the seller;

8 the name and address of the purchaser; the amount of the

9 selling price including the amount allowed by the retailer for

10 traded-in property, if any; the amount allowed by the retailer

11 for the traded-in tangible personal property, if any, to the

12 extent to which Section 2 of this Act allows an exemption for

13 the value of traded-in property; the balance payable after

14 deducting such trade-in allowance from the total selling

15 price; the amount of tax due from the retailer with respect to

16 such transaction; the amount of tax collected from the

17 purchaser by the retailer on such transaction (or satisfactory

18 evidence that such tax is not due in that particular instance,

19 if that is claimed to be the fact); the place and date of the

20 sale; a sufficient identification of the property sold; such

21 other information as is required in Section 5-402 of the

22 Illinois Vehicle Code, and such other information as the

23 Department may reasonably require.

24 The transaction reporting return in the case of watercraft

25 and aircraft must show the name and address of the seller; the

26 name and address of the purchaser; the amount of the selling

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1 price including the amount allowed by the retailer for

2 traded-in property, if any; the amount allowed by the retailer

3 for the traded-in tangible personal property, if any, to the

4 extent to which Section 2 of this Act allows an exemption for

5 the value of traded-in property; the balance payable after

6 deducting such trade-in allowance from the total selling

7 price; the amount of tax due from the retailer with respect to

8 such transaction; the amount of tax collected from the

9 purchaser by the retailer on such transaction (or satisfactory

10 evidence that such tax is not due in that particular instance,

11 if that is claimed to be the fact); the place and date of the

12 sale, a sufficient identification of the property sold, and

13 such other information as the Department may reasonably

14 require.

15 Such transaction reporting return shall be filed not later

16 than 20 days after the date of delivery of the item that is

17 being sold, but may be filed by the retailer at any time sooner

18 than that if he chooses to do so. The transaction reporting

19 return and tax remittance or proof of exemption from the tax

20 that is imposed by this Act may be transmitted to the

21 Department by way of the State agency with which, or State

22 officer with whom, the tangible personal property must be

23 titled or registered (if titling or registration is required)

24 if the Department and such agency or State officer determine

25 that this procedure will expedite the processing of

26 applications for title or registration.

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1 With each such transaction reporting return, the retailer

2 shall remit the proper amount of tax due (or shall submit

3 satisfactory evidence that the sale is not taxable if that is

4 the case), to the Department or its agents, whereupon the

5 Department shall issue, in the purchaser's name, a tax receipt

6 (or a certificate of exemption if the Department is satisfied

7 that the particular sale is tax exempt) which such purchaser

8 may submit to the agency with which, or State officer with

9 whom, he must title or register the tangible personal property

10 that is involved (if titling or registration is required) in

11 support of such purchaser's application for an Illinois

12 certificate or other evidence of title or registration to such

13 tangible personal property.

14 No retailer's failure or refusal to remit tax under this

15 Act precludes a user, who has paid the proper tax to the

16 retailer, from obtaining his certificate of title or other

17 evidence of title or registration (if titling or registration

18 is required) upon satisfying the Department that such user has

19 paid the proper tax (if tax is due) to the retailer. The

20 Department shall adopt appropriate rules to carry out the

21 mandate of this paragraph.

22 If the user who would otherwise pay tax to the retailer

23 wants the transaction reporting return filed and the payment

24 of tax or proof of exemption made to the Department before the

25 retailer is willing to take these actions and such user has not

26 paid the tax to the retailer, such user may certify to the fact

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1 of such delay by the retailer, and may (upon the Department

2 being satisfied of the truth of such certification) transmit

3 the information required by the transaction reporting return

4 and the remittance for tax or proof of exemption directly to

5 the Department and obtain his tax receipt or exemption

6 determination, in which event the transaction reporting return

7 and tax remittance (if a tax payment was required) shall be

8 credited by the Department to the proper retailer's account

9 with the Department, but without the 2.1% or 1.75% discount

10 provided for in this Section being allowed. When the user pays

11 the tax directly to the Department, he shall pay the tax in the

12 same amount and in the same form in which it would be remitted

13 if the tax had been remitted to the Department by the retailer.

14 Where a retailer collects the tax with respect to the

15 selling price of tangible personal property which he sells and

16 the purchaser thereafter returns such tangible personal

17 property and the retailer refunds the selling price thereof to

18 the purchaser, such retailer shall also refund, to the

19 purchaser, the tax so collected from the purchaser. When

20 filing his return for the period in which he refunds such tax

21 to the purchaser, the retailer may deduct the amount of the tax

22 so refunded by him to the purchaser from any other use tax

23 which such retailer may be required to pay or remit to the

24 Department, as shown by such return, if the amount of the tax

25 to be deducted was previously remitted to the Department by

26 such retailer. If the retailer has not previously remitted the

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1 amount of such tax to the Department, he is entitled to no

2 deduction under this Act upon refunding such tax to the

3 purchaser.

4 Any retailer filing a return under this Section shall also

5 include (for the purpose of paying tax thereon) the total tax

6 covered by such return upon the selling price of tangible

7 personal property purchased by him at retail from a retailer,

8 but as to which the tax imposed by this Act was not collected

9 from the retailer filing such return, and such retailer shall

10 remit the amount of such tax to the Department when filing such

11 return.

12 If experience indicates such action to be practicable, the

13 Department may prescribe and furnish a combination or joint

14 return which will enable retailers, who are required to file

15 returns hereunder and also under the Retailers' Occupation Tax

16 Act, to furnish all the return information required by both

17 Acts on the one form.

18 Where the retailer has more than one business registered

19 with the Department under separate registration under this

20 Act, such retailer may not file each return that is due as a

21 single return covering all such registered businesses, but

22 shall file separate returns for each such registered business.

23 Beginning January 1, 1990, each month the Department shall

24 pay into the State and Local Sales Tax Reform Fund, a special

25 fund in the State Treasury which is hereby created, the net

26 revenue realized for the preceding month from the 1% tax

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1 imposed under this Act.

2 Beginning January 1, 1990, each month the Department shall

3 pay into the County and Mass Transit District Fund 4% of the

4 net revenue realized for the preceding month from the 6.25%

5 general rate on the selling price of tangible personal

6 property which is purchased outside Illinois at retail from a

7 retailer and which is titled or registered by an agency of this

8 State's government.

9 Beginning January 1, 1990, each month the Department shall

10 pay into the State and Local Sales Tax Reform Fund, a special

11 fund in the State Treasury, 20% of the net revenue realized for

12 the preceding month from the 6.25% general rate on the selling

13 price of tangible personal property, other than (i) tangible

14 personal property which is purchased outside Illinois at

15 retail from a retailer and which is titled or registered by an

16 agency of this State's government and (ii) aviation fuel sold

17 on or after December 1, 2019. This exception for aviation fuel

18 only applies for so long as the revenue use requirements of 49

19 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

20 For aviation fuel sold on or after December 1, 2019, each

21 month the Department shall pay into the State Aviation Program

22 Fund 20% of the net revenue realized for the preceding month

23 from the 6.25% general rate on the selling price of aviation

24 fuel, less an amount estimated by the Department to be

25 required for refunds of the 20% portion of the tax on aviation

26 fuel under this Act, which amount shall be deposited into the

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1 Aviation Fuel Sales Tax Refund Fund. The Department shall only

2 pay moneys into the State Aviation Program Fund and the

3 Aviation Fuels Sales Tax Refund Fund under this Act for so long

4 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

5 U.S.C. 47133 are binding on the State.

6 Beginning August 1, 2000, each month the Department shall

7 pay into the State and Local Sales Tax Reform Fund 100% of the

8 net revenue realized for the preceding month from the 1.25%

9 rate on the selling price of motor fuel and gasohol. Beginning

10 September 1, 2010, each month the Department shall pay into

11 the State and Local Sales Tax Reform Fund 100% of the net

12 revenue realized for the preceding month from the 1.25% rate

13 on the selling price of sales tax holiday items.

14 Beginning January 1, 1990, each month the Department shall

15 pay into the Local Government Tax Fund 16% of the net revenue

16 realized for the preceding month from the 6.25% general rate

17 on the selling price of tangible personal property which is

18 purchased outside Illinois at retail from a retailer and which

19 is titled or registered by an agency of this State's

20 government.

21 Beginning October 1, 2009, each month the Department shall

22 pay into the Capital Projects Fund an amount that is equal to

23 an amount estimated by the Department to represent 80% of the

24 net revenue realized for the preceding month from the sale of

25 candy, grooming and hygiene products, and soft drinks that had

26 been taxed at a rate of 1% prior to September 1, 2009 but that

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1 are now taxed at 6.25%.

2 Beginning July 1, 2011, each month the Department shall

3 pay into the Clean Air Act Permit Fund 80% of the net revenue

4 realized for the preceding month from the 6.25% general rate

5 on the selling price of sorbents used in Illinois in the

6 process of sorbent injection as used to comply with the

7 Environmental Protection Act or the federal Clean Air Act, but

8 the total payment into the Clean Air Act Permit Fund under this

9 Act and the Retailers' Occupation Tax Act shall not exceed

10 $2,000,000 in any fiscal year.

11 Beginning July 1, 2013, each month the Department shall

12 pay into the Underground Storage Tank Fund from the proceeds

13 collected under this Act, the Service Use Tax Act, the Service

14 Occupation Tax Act, and the Retailers' Occupation Tax Act an

15 amount equal to the average monthly deficit in the Underground

16 Storage Tank Fund during the prior year, as certified annually

17 by the Illinois Environmental Protection Agency, but the total

18 payment into the Underground Storage Tank Fund under this Act,

19 the Service Use Tax Act, the Service Occupation Tax Act, and

20 the Retailers' Occupation Tax Act shall not exceed $18,000,000

21 in any State fiscal year. As used in this paragraph, the

22 "average monthly deficit" shall be equal to the difference

23 between the average monthly claims for payment by the fund and

24 the average monthly revenues deposited into the fund,

25 excluding payments made pursuant to this paragraph.

26 Beginning July 1, 2015, of the remainder of the moneys

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1 received by the Department under this Act, the Service Use Tax

2 Act, the Service Occupation Tax Act, and the Retailers'

3 Occupation Tax Act, each month the Department shall deposit

4 $500,000 into the State Crime Laboratory Fund.

5 Of the remainder of the moneys received by the Department

6 pursuant to this Act, (a) 1.75% thereof shall be paid into the

7 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

8 and after July 1, 1989, 3.8% thereof shall be paid into the

9 Build Illinois Fund; provided, however, that if in any fiscal

10 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

11 may be, of the moneys received by the Department and required

12 to be paid into the Build Illinois Fund pursuant to Section 3

13 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

14 Act, Section 9 of the Service Use Tax Act, and Section 9 of the

15 Service Occupation Tax Act, such Acts being hereinafter called

16 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

17 may be, of moneys being hereinafter called the "Tax Act

18 Amount", and (2) the amount transferred to the Build Illinois

19 Fund from the State and Local Sales Tax Reform Fund shall be

20 less than the Annual Specified Amount (as defined in Section 3

21 of the Retailers' Occupation Tax Act), an amount equal to the

22 difference shall be immediately paid into the Build Illinois

23 Fund from other moneys received by the Department pursuant to

24 the Tax Acts; and further provided, that if on the last

25 business day of any month the sum of (1) the Tax Act Amount

26 required to be deposited into the Build Illinois Bond Account

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1 in the Build Illinois Fund during such month and (2) the amount

2 transferred during such month to the Build Illinois Fund from

3 the State and Local Sales Tax Reform Fund shall have been less

4 than 1/12 of the Annual Specified Amount, an amount equal to

5 the difference shall be immediately paid into the Build

6 Illinois Fund from other moneys received by the Department

7 pursuant to the Tax Acts; and, further provided, that in no

8 event shall the payments required under the preceding proviso

9 result in aggregate payments into the Build Illinois Fund

10 pursuant to this clause (b) for any fiscal year in excess of

11 the greater of (i) the Tax Act Amount or (ii) the Annual

12 Specified Amount for such fiscal year; and, further provided,

13 that the amounts payable into the Build Illinois Fund under

14 this clause (b) shall be payable only until such time as the

15 aggregate amount on deposit under each trust indenture

16 securing Bonds issued and outstanding pursuant to the Build

17 Illinois Bond Act is sufficient, taking into account any

18 future investment income, to fully provide, in accordance with

19 such indenture, for the defeasance of or the payment of the

20 principal of, premium, if any, and interest on the Bonds

21 secured by such indenture and on any Bonds expected to be

22 issued thereafter and all fees and costs payable with respect

23 thereto, all as certified by the Director of the Bureau of the

24 Budget (now Governor's Office of Management and Budget). If on

25 the last business day of any month in which Bonds are

26 outstanding pursuant to the Build Illinois Bond Act, the

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1 aggregate of the moneys deposited in the Build Illinois Bond

2 Account in the Build Illinois Fund in such month shall be less

3 than the amount required to be transferred in such month from

4 the Build Illinois Bond Account to the Build Illinois Bond

5 Retirement and Interest Fund pursuant to Section 13 of the

6 Build Illinois Bond Act, an amount equal to such deficiency

7 shall be immediately paid from other moneys received by the

8 Department pursuant to the Tax Acts to the Build Illinois

9 Fund; provided, however, that any amounts paid to the Build

10 Illinois Fund in any fiscal year pursuant to this sentence

11 shall be deemed to constitute payments pursuant to clause (b)

12 of the preceding sentence and shall reduce the amount

13 otherwise payable for such fiscal year pursuant to clause (b)

14 of the preceding sentence. The moneys received by the

15 Department pursuant to this Act and required to be deposited

16 into the Build Illinois Fund are subject to the pledge, claim

17 and charge set forth in Section 12 of the Build Illinois Bond

18 Act.

19 Subject to payment of amounts into the Build Illinois Fund

20 as provided in the preceding paragraph or in any amendment

21 thereto hereafter enacted, the following specified monthly

22 installment of the amount requested in the certificate of the

23 Chairman of the Metropolitan Pier and Exposition Authority

24 provided under Section 8.25f of the State Finance Act, but not

25 in excess of the sums designated as "Total Deposit", shall be

26 deposited in the aggregate from collections under Section 9 of

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1 the Use Tax Act, Section 9 of the Service Use Tax Act, Section

2 9 of the Service Occupation Tax Act, and Section 3 of the

3 Retailers' Occupation Tax Act into the McCormick Place

4 Expansion Project Fund in the specified fiscal years.

5	`Fiscal Year`	`Total Deposit`
6	`1993`	`$0`
7	`1994`	`53,000,000`
8	`1995`	`58,000,000`
9	`1996`	`61,000,000`
10	`1997`	`64,000,000`
11	`1998`	`68,000,000`
12	`1999`	`71,000,000`
13	`2000`	`75,000,000`
14	`2001`	`80,000,000`
15	`2002`	`93,000,000`
16	`2003`	`99,000,000`
17	`2004`	`103,000,000`
18	`2005`	`108,000,000`
19	`2006`	`113,000,000`
20	`2007`	`119,000,000`
21	`2008`	`126,000,000`
22	`2009`	`132,000,000`
23	`2010`	`139,000,000`
24	`2011`	`146,000,000`
25	`2012`	`153,000,000`
26	`2013`	`161,000,000`

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1	`2014`	`170,000,000`
2	`2015`	`179,000,000`
3	`2016`	`189,000,000`
4	`2017`	`199,000,000`
5	`2018`	`210,000,000`
6	`2019`	`221,000,000`
7	`2020`	`233,000,000`
8	`2021`	`300,000,000`
9	`2022`	`300,000,000`
10	`2023`	`300,000,000`
11	`2024`	`300,000,000`
12	`2025`	`300,000,000`
13	`2026`	`300,000,000`
14	`2027`	`375,000,000`
15	`2028`	`375,000,000`
16	`2029`	`375,000,000`
17	`2030`	`375,000,000`
18	`2031`	`375,000,000`
19	`2032`	`375,000,000`
20	`2033`	`375,000,000`
21	`2034`	`375,000,000`
22	`2035`	`375,000,000`
23	`2036`	`450,000,000`
24	`and`
25	`each fiscal year`
26	`thereafter that bonds`

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1		`are outstanding under`
2		`Section 13.2 of the`
3		`Metropolitan Pier and`
4		`Exposition Authority Act,`
5		`but not after fiscal year 2060.`

6 Beginning July 20, 1993 and in each month of each fiscal

7 year thereafter, one-eighth of the amount requested in the

8 certificate of the Chairman of the Metropolitan Pier and

9 Exposition Authority for that fiscal year, less the amount

10 deposited into the McCormick Place Expansion Project Fund by

11 the State Treasurer in the respective month under subsection

12 (g) of Section 13 of the Metropolitan Pier and Exposition

13 Authority Act, plus cumulative deficiencies in the deposits

14 required under this Section for previous months and years,

15 shall be deposited into the McCormick Place Expansion Project

16 Fund, until the full amount requested for the fiscal year, but

17 not in excess of the amount specified above as "Total

18 Deposit", has been deposited.

19 Subject to payment of amounts into the Capital Projects

20 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

21 and the McCormick Place Expansion Project Fund pursuant to the

22 preceding paragraphs or in any amendments thereto hereafter

23 enacted, for aviation fuel sold on or after December 1, 2019,

24 the Department shall each month deposit into the Aviation Fuel

25 Sales Tax Refund Fund an amount estimated by the Department to

26 be required for refunds of the 80% portion of the tax on

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1 aviation fuel under this Act. The Department shall only

2 deposit moneys into the Aviation Fuel Sales Tax Refund Fund

3 under this paragraph for so long as the revenue use

4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

5 binding on the State.

6 Subject to payment of amounts into the Build Illinois Fund

7 and the McCormick Place Expansion Project Fund pursuant to the

8 preceding paragraphs or in any amendments thereto hereafter

9 enacted, beginning July 1, 1993 and ending on September 30,

10 2013, the Department shall each month pay into the Illinois

11 Tax Increment Fund 0.27% of 80% of the net revenue realized for

12 the preceding month from the 6.25% general rate on the selling

13 price of tangible personal property.

14 Subject to payment of amounts into the Build Illinois Fund

15 and the McCormick Place Expansion Project Fund pursuant to the

16 preceding paragraphs or in any amendments thereto hereafter

17 enacted, beginning with the receipt of the first report of

18 taxes paid by an eligible business and continuing for a

19 25-year period, the Department shall each month pay into the

20 Energy Infrastructure Fund 80% of the net revenue realized

21 from the 6.25% general rate on the selling price of

22 Illinois-mined coal that was sold to an eligible business. For

23 purposes of this paragraph, the term "eligible business" means

24 a new electric generating facility certified pursuant to

25 Section 605-332 of the Department of Commerce and Economic

26 Opportunity Law of the Civil Administrative Code of Illinois.

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1 Subject to payment of amounts into the Build Illinois

2 Fund, the McCormick Place Expansion Project Fund, the Illinois

3 Tax Increment Fund, and the Energy Infrastructure Fund

4 pursuant to the preceding paragraphs or in any amendments to

5 this Section hereafter enacted, beginning on the first day of

6 the first calendar month to occur on or after August 26, 2014

7 (the effective date of Public Act 98-1098), each month, from

8 the collections made under Section 9 of the Use Tax Act,

9 Section 9 of the Service Use Tax Act, Section 9 of the Service

10 Occupation Tax Act, and Section 3 of the Retailers' Occupation

11 Tax Act, the Department shall pay into the Tax Compliance and

12 Administration Fund, to be used, subject to appropriation, to

13 fund additional auditors and compliance personnel at the

14 Department of Revenue, an amount equal to 1/12 of 5% of 80% of

15 the cash receipts collected during the preceding fiscal year

16 by the Audit Bureau of the Department under the Use Tax Act,

17 the Service Use Tax Act, the Service Occupation Tax Act, the

18 Retailers' Occupation Tax Act, and associated local occupation

19 and use taxes administered by the Department.

20 Subject to payments of amounts into the Build Illinois

21 Fund, the McCormick Place Expansion Project Fund, the Illinois

22 Tax Increment Fund, the Energy Infrastructure Fund, and the

23 Tax Compliance and Administration Fund as provided in this

24 Section, beginning on July 1, 2018 the Department shall pay

25 each month into the Downstate Public Transportation Fund the

26 moneys required to be so paid under Section 2-3 of the

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1 Downstate Public Transportation Act.

2 Subject to successful execution and delivery of a

3 public-private agreement between the public agency and private

4 entity and completion of the civic build, beginning on July 1,

5 2023, of the remainder of the moneys received by the

6 Department under the Use Tax Act, the Service Use Tax Act, the

7 Service Occupation Tax Act, and this Act, the Department shall

8 deposit the following specified deposits in the aggregate from

9 collections under the Use Tax Act, the Service Use Tax Act, the

10 Service Occupation Tax Act, and the Retailers' Occupation Tax

11 Act, as required under Section 8.25g of the State Finance Act

12 for distribution consistent with the Public-Private

13 Partnership for Civic and Transit Infrastructure Project Act.

14 The moneys received by the Department pursuant to this Act and

15 required to be deposited into the Civic and Transit

16 Infrastructure Fund are subject to the pledge, claim, and

17 charge set forth in Section 25-55 of the Public-Private

18 Partnership for Civic and Transit Infrastructure Project Act.

19 As used in this paragraph, "civic build", "private entity",

20 "public-private agreement", and "public agency" have the

21 meanings provided in Section 25-10 of the Public-Private

22 Partnership for Civic and Transit Infrastructure Project Act.

23 Fiscal Year............................Total Deposit

24 2024....................................$200,000,000

25 2025....................................$206,000,000

26 2026....................................$212,200,000

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1 2027....................................$218,500,000

2 2028....................................$225,100,000

3 2029....................................$288,700,000

4 2030....................................$298,900,000

5 2031....................................$309,300,000

6 2032....................................$320,100,000

7 2033....................................$331,200,000

8 2034....................................$341,200,000

9 2035....................................$351,400,000

10 2036....................................$361,900,000

11 2037....................................$372,800,000

12 2038....................................$384,000,000

13 2039....................................$395,500,000

14 2040....................................$407,400,000

15 2041....................................$419,600,000

16 2042....................................$432,200,000

17 2043....................................$445,100,000

18 Beginning July 1, 2021 and until July 1, 2022, subject to

19 the payment of amounts into the State and Local Sales Tax

20 Reform Fund, the Build Illinois Fund, the McCormick Place

21 Expansion Project Fund, the Illinois Tax Increment Fund, the

22 Energy Infrastructure Fund, and the Tax Compliance and

23 Administration Fund as provided in this Section, the

24 Department shall pay each month into the Road Fund the amount

25 estimated to represent 16% of the net revenue realized from

26 the taxes imposed on motor fuel and gasohol. Beginning July 1,

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1 2022 and until July 1, 2023, subject to the payment of amounts

2 into the State and Local Sales Tax Reform Fund, the Build

3 Illinois Fund, the McCormick Place Expansion Project Fund, the

4 Illinois Tax Increment Fund, the Energy Infrastructure Fund,

5 and the Tax Compliance and Administration Fund as provided in

6 this Section, the Department shall pay each month into the

7 Road Fund the amount estimated to represent 32% of the net

8 revenue realized from the taxes imposed on motor fuel and

9 gasohol. Beginning July 1, 2023 and until July 1, 2024,

10 subject to the payment of amounts into the State and Local

11 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick

12 Place Expansion Project Fund, the Illinois Tax Increment Fund,

13 the Energy Infrastructure Fund, and the Tax Compliance and

14 Administration Fund as provided in this Section, the

15 Department shall pay each month into the Road Fund the amount

16 estimated to represent 48% of the net revenue realized from

17 the taxes imposed on motor fuel and gasohol. Beginning July 1,

18 2024 and until July 1, 2025, subject to the payment of amounts

19 into the State and Local Sales Tax Reform Fund, the Build

20 Illinois Fund, the McCormick Place Expansion Project Fund, the

21 Illinois Tax Increment Fund, the Energy Infrastructure Fund,

22 and the Tax Compliance and Administration Fund as provided in

23 this Section, the Department shall pay each month into the

24 Road Fund the amount estimated to represent 64% of the net

25 revenue realized from the taxes imposed on motor fuel and

26 gasohol. Beginning on July 1, 2025, subject to the payment of

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1 amounts into the State and Local Sales Tax Reform Fund, the

2 Build Illinois Fund, the McCormick Place Expansion Project

3 Fund, the Illinois Tax Increment Fund, the Energy

4 Infrastructure Fund, and the Tax Compliance and Administration

5 Fund as provided in this Section, the Department shall pay

6 each month into the Road Fund the amount estimated to

7 represent 80% of the net revenue realized from the taxes

8 imposed on motor fuel and gasohol. As used in this paragraph

9 "motor fuel" has the meaning given to that term in Section 1.1

10 of the Motor Fuel Tax Act, and "gasohol" has the meaning given

11 to that term in Section 3-40 of this Act.

12 Of the remainder of the moneys received by the Department

13 pursuant to this Act, 75% thereof shall be paid into the State

14 Treasury and 25% shall be reserved in a special account and

15 used only for the transfer to the Common School Fund as part of

16 the monthly transfer from the General Revenue Fund in

17 accordance with Section 8a of the State Finance Act.

18 As soon as possible after the first day of each month, upon

19 certification of the Department of Revenue, the Comptroller

20 shall order transferred and the Treasurer shall transfer from

21 the General Revenue Fund to the Motor Fuel Tax Fund an amount

22 equal to 1.7% of 80% of the net revenue realized under this Act

23 for the second preceding month. Beginning April 1, 2000, this

24 transfer is no longer required and shall not be made.

25 Net revenue realized for a month shall be the revenue

26 collected by the State pursuant to this Act, less the amount

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1 paid out during that month as refunds to taxpayers for

2 overpayment of liability.

3 For greater simplicity of administration, manufacturers,

4 importers and wholesalers whose products are sold at retail in

5 Illinois by numerous retailers, and who wish to do so, may

6 assume the responsibility for accounting and paying to the

7 Department all tax accruing under this Act with respect to

8 such sales, if the retailers who are affected do not make

9 written objection to the Department to this arrangement.

10 (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;

11 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

12 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section

13 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.

14 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)

15 Section 15. The Service Use Tax Act is amended by changing

16 Section 9 as follows:

17 (35 ILCS 110/9) (from Ch. 120, par. 439.39)

18 Sec. 9. Each serviceman required or authorized to collect

19 the tax herein imposed shall pay to the Department the amount

20 of such tax (except as otherwise provided) at the time when he

21 is required to file his return for the period during which such

22 tax was collected, less a discount of 2.1% prior to January 1,

23 1990 and 1.75% on and after January 1, 1990~~, or $5 per calendar~~

24 ~~year, whichever is greater~~, which is allowed to reimburse the

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1 serviceman for expenses incurred in collecting the tax,

2 keeping records, preparing and filing returns, remitting the

3 tax and supplying data to the Department on request.On and

4 after January 1, 1990 and prior to January 1, 2020, in no event

5 shall the discount allowed to any vendor be less than $5 in any

6 calendar year. On and after January 1, 2020, in no event shall

7 the discount allowed to any vendor be less than $5 in any

8 calendar year or more than $1,000 in any calendar year. The

9 discount under this Section is not allowed for the 1.25%

10 portion of taxes paid on aviation fuel that is subject to the

11 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

12 47133. The discount allowed under this Section is allowed only

13 for returns that are filed in the manner required by this Act.

14 The Department may disallow the discount for servicemen whose

15 certificate of registration is revoked at the time the return

16 is filed, but only if the Department's decision to revoke the

17 certificate of registration has become final. A serviceman

18 need not remit that part of any tax collected by him to the

19 extent that he is required to pay and does pay the tax imposed

20 by the Service Occupation Tax Act with respect to his sale of

21 service involving the incidental transfer by him of the same

22 property.

23 Except as provided hereinafter in this Section, on or

24 before the twentieth day of each calendar month, such

25 serviceman shall file a return for the preceding calendar

26 month in accordance with reasonable Rules and Regulations to

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1 be promulgated by the Department. Such return shall be filed

2 on a form prescribed by the Department and shall contain such

3 information as the Department may reasonably require. On and

4 after January 1, 2018, with respect to servicemen whose annual

5 gross receipts average $20,000 or more, all returns required

6 to be filed pursuant to this Act shall be filed

7 electronically. Servicemen who demonstrate that they do not

8 have access to the Internet or demonstrate hardship in filing

9 electronically may petition the Department to waive the

10 electronic filing requirement.

11 The Department may require returns to be filed on a

12 quarterly basis. If so required, a return for each calendar

13 quarter shall be filed on or before the twentieth day of the

14 calendar month following the end of such calendar quarter. The

15 taxpayer shall also file a return with the Department for each

16 of the first two months of each calendar quarter, on or before

17 the twentieth day of the following calendar month, stating:

18 1. The name of the seller;

19 2. The address of the principal place of business from

20 which he engages in business as a serviceman in this

21 State;

22 3. The total amount of taxable receipts received by

23 him during the preceding calendar month, including

24 receipts from charge and time sales, but less all

25 deductions allowed by law;

26 4. The amount of credit provided in Section 2d of this

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1 Act;

2 5. The amount of tax due;

3 5-5. The signature of the taxpayer; and

4 6. Such other reasonable information as the Department

5 may require.

6 Each serviceman required or authorized to collect the tax

7 imposed by this Act on aviation fuel transferred as an

8 incident of a sale of service in this State during the

9 preceding calendar month shall, instead of reporting and

10 paying tax on aviation fuel as otherwise required by this

11 Section, report and pay such tax on a separate aviation fuel

12 tax return. The requirements related to the return shall be as

13 otherwise provided in this Section. Notwithstanding any other

14 provisions of this Act to the contrary, servicemen collecting

15 tax on aviation fuel shall file all aviation fuel tax returns

16 and shall make all aviation fuel tax payments by electronic

17 means in the manner and form required by the Department. For

18 purposes of this Section, "aviation fuel" means jet fuel and

19 aviation gasoline.

20 If a taxpayer fails to sign a return within 30 days after

21 the proper notice and demand for signature by the Department,

22 the return shall be considered valid and any amount shown to be

23 due on the return shall be deemed assessed.

24 Notwithstanding any other provision of this Act to the

25 contrary, servicemen subject to tax on cannabis shall file all

26 cannabis tax returns and shall make all cannabis tax payments

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1 by electronic means in the manner and form required by the

2 Department.

3 Beginning October 1, 1993, a taxpayer who has an average

4 monthly tax liability of $150,000 or more shall make all

5 payments required by rules of the Department by electronic

6 funds transfer. Beginning October 1, 1994, a taxpayer who has

7 an average monthly tax liability of $100,000 or more shall

8 make all payments required by rules of the Department by

9 electronic funds transfer. Beginning October 1, 1995, a

10 taxpayer who has an average monthly tax liability of $50,000

11 or more shall make all payments required by rules of the

12 Department by electronic funds transfer. Beginning October 1,

13 2000, a taxpayer who has an annual tax liability of $200,000 or

14 more shall make all payments required by rules of the

15 Department by electronic funds transfer. The term "annual tax

16 liability" shall be the sum of the taxpayer's liabilities

17 under this Act, and under all other State and local occupation

18 and use tax laws administered by the Department, for the

19 immediately preceding calendar year. The term "average monthly

20 tax liability" means the sum of the taxpayer's liabilities

21 under this Act, and under all other State and local occupation

22 and use tax laws administered by the Department, for the

23 immediately preceding calendar year divided by 12. Beginning

24 on October 1, 2002, a taxpayer who has a tax liability in the

25 amount set forth in subsection (b) of Section 2505-210 of the

26 Department of Revenue Law shall make all payments required by

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1 rules of the Department by electronic funds transfer.

2 Before August 1 of each year beginning in 1993, the

3 Department shall notify all taxpayers required to make

4 payments by electronic funds transfer. All taxpayers required

5 to make payments by electronic funds transfer shall make those

6 payments for a minimum of one year beginning on October 1.

7 Any taxpayer not required to make payments by electronic

8 funds transfer may make payments by electronic funds transfer

9 with the permission of the Department.

10 All taxpayers required to make payment by electronic funds

11 transfer and any taxpayers authorized to voluntarily make

12 payments by electronic funds transfer shall make those

13 payments in the manner authorized by the Department.

14 The Department shall adopt such rules as are necessary to

15 effectuate a program of electronic funds transfer and the

16 requirements of this Section.

17 If the serviceman is otherwise required to file a monthly

18 return and if the serviceman's average monthly tax liability

19 to the Department does not exceed $200, the Department may

20 authorize his returns to be filed on a quarter annual basis,

21 with the return for January, February and March of a given year

22 being due by April 20 of such year; with the return for April,

23 May and June of a given year being due by July 20 of such year;

24 with the return for July, August and September of a given year

25 being due by October 20 of such year, and with the return for

26 October, November and December of a given year being due by

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1 January 20 of the following year.

2 If the serviceman is otherwise required to file a monthly

3 or quarterly return and if the serviceman's average monthly

4 tax liability to the Department does not exceed $50, the

5 Department may authorize his returns to be filed on an annual

6 basis, with the return for a given year being due by January 20

7 of the following year.

8 Such quarter annual and annual returns, as to form and

9 substance, shall be subject to the same requirements as

10 monthly returns.

11 Notwithstanding any other provision in this Act concerning

12 the time within which a serviceman may file his return, in the

13 case of any serviceman who ceases to engage in a kind of

14 business which makes him responsible for filing returns under

15 this Act, such serviceman shall file a final return under this

16 Act with the Department not more than 1 month after

17 discontinuing such business.

18 Where a serviceman collects the tax with respect to the

19 selling price of property which he sells and the purchaser

20 thereafter returns such property and the serviceman refunds

21 the selling price thereof to the purchaser, such serviceman

22 shall also refund, to the purchaser, the tax so collected from

23 the purchaser. When filing his return for the period in which

24 he refunds such tax to the purchaser, the serviceman may

25 deduct the amount of the tax so refunded by him to the

26 purchaser from any other Service Use Tax, Service Occupation

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1 Tax, retailers' occupation tax or use tax which such

2 serviceman may be required to pay or remit to the Department,

3 as shown by such return, provided that the amount of the tax to

4 be deducted shall previously have been remitted to the

5 Department by such serviceman. If the serviceman shall not

6 previously have remitted the amount of such tax to the

7 Department, he shall be entitled to no deduction hereunder

8 upon refunding such tax to the purchaser.

9 Any serviceman filing a return hereunder shall also

10 include the total tax upon the selling price of tangible

11 personal property purchased for use by him as an incident to a

12 sale of service, and such serviceman shall remit the amount of

13 such tax to the Department when filing such return.

14 If experience indicates such action to be practicable, the

15 Department may prescribe and furnish a combination or joint

16 return which will enable servicemen, who are required to file

17 returns hereunder and also under the Service Occupation Tax

18 Act, to furnish all the return information required by both

19 Acts on the one form.

20 Where the serviceman has more than one business registered

21 with the Department under separate registration hereunder,

22 such serviceman shall not file each return that is due as a

23 single return covering all such registered businesses, but

24 shall file separate returns for each such registered business.

25 Beginning January 1, 1990, each month the Department shall

26 pay into the State and Local Tax Reform Fund, a special fund in

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1 the State Treasury, the net revenue realized for the preceding

2 month from the 1% tax imposed under this Act.

3 Beginning January 1, 1990, each month the Department shall

4 pay into the State and Local Sales Tax Reform Fund 20% of the

5 net revenue realized for the preceding month from the 6.25%

6 general rate on transfers of tangible personal property, other

7 than (i) tangible personal property which is purchased outside

8 Illinois at retail from a retailer and which is titled or

9 registered by an agency of this State's government and (ii)

10 aviation fuel sold on or after December 1, 2019. This

11 exception for aviation fuel only applies for so long as the

12 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

13 47133 are binding on the State.

14 For aviation fuel sold on or after December 1, 2019, each

15 month the Department shall pay into the State Aviation Program

16 Fund 20% of the net revenue realized for the preceding month

17 from the 6.25% general rate on the selling price of aviation

18 fuel, less an amount estimated by the Department to be

19 required for refunds of the 20% portion of the tax on aviation

20 fuel under this Act, which amount shall be deposited into the

21 Aviation Fuel Sales Tax Refund Fund. The Department shall only

22 pay moneys into the State Aviation Program Fund and the

23 Aviation Fuel Sales Tax Refund Fund under this Act for so long

24 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

25 U.S.C. 47133 are binding on the State.

26 Beginning August 1, 2000, each month the Department shall

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1 pay into the State and Local Sales Tax Reform Fund 100% of the

2 net revenue realized for the preceding month from the 1.25%

3 rate on the selling price of motor fuel and gasohol.

4 Beginning October 1, 2009, each month the Department shall

5 pay into the Capital Projects Fund an amount that is equal to

6 an amount estimated by the Department to represent 80% of the

7 net revenue realized for the preceding month from the sale of

8 candy, grooming and hygiene products, and soft drinks that had

9 been taxed at a rate of 1% prior to September 1, 2009 but that

10 are now taxed at 6.25%.

11 Beginning July 1, 2013, each month the Department shall

12 pay into the Underground Storage Tank Fund from the proceeds

13 collected under this Act, the Use Tax Act, the Service

14 Occupation Tax Act, and the Retailers' Occupation Tax Act an

15 amount equal to the average monthly deficit in the Underground

16 Storage Tank Fund during the prior year, as certified annually

17 by the Illinois Environmental Protection Agency, but the total

18 payment into the Underground Storage Tank Fund under this Act,

19 the Use Tax Act, the Service Occupation Tax Act, and the

20 Retailers' Occupation Tax Act shall not exceed $18,000,000 in

21 any State fiscal year. As used in this paragraph, the "average

22 monthly deficit" shall be equal to the difference between the

23 average monthly claims for payment by the fund and the average

24 monthly revenues deposited into the fund, excluding payments

25 made pursuant to this paragraph.

26 Beginning July 1, 2015, of the remainder of the moneys

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1 received by the Department under the Use Tax Act, this Act, the

2 Service Occupation Tax Act, and the Retailers' Occupation Tax

3 Act, each month the Department shall deposit $500,000 into the

4 State Crime Laboratory Fund.