Bill Text: IL SB2203 | 2017-2018 | 100th General Assembly | Introduced


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 tax returns filed under those Acts must be filed electronically unless the retailer or serviceman can demonstrate undue hardship. Contains provisions concerning hardship waivers. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2017-05-12 - Rule 3-9(a) / Re-referred to Assignments [SB2203 Detail]

Download: Illinois-2017-SB2203-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB2203

Introduced 4/27/2017, by Sen. Kyle McCarter

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

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that tax returns filed under those Acts must be filed electronically unless the retailer or serviceman can demonstrate undue hardship. Contains provisions concerning hardship waivers. Effective immediately.
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A BILL FOR

SB2203LRB100 12241 HLH 24753 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. In the
19case of retailers who report and pay the tax on a transaction
20by transaction basis, as provided in this Section, such
21discount shall be taken with each such tax remittance instead
22of when such retailer files his periodic return. The Department
23may disallow the discount for retailers whose certificate of

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1registration is revoked at the time the return is filed, but
2only if the Department's decision to revoke the certificate of
3registration has become final. A retailer need not remit that
4part of any tax collected by him to the extent that he is
5required to remit and does remit the tax imposed by the
6Retailers' Occupation Tax Act, with respect to the sale of the
7same property.
8 Where such tangible personal property is sold under a
9conditional sales contract, or under any other form of sale
10wherein the payment of the principal sum, or a part thereof, is
11extended beyond the close of the period for which the return is
12filed, the retailer, in collecting the tax (except as to motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State), may collect for
15each tax return period, only the tax applicable to that part of
16the selling price actually received during such tax return
17period.
18 Except as provided in this Section, on or before the
19twentieth day of each calendar month, such retailer shall file
20a return for the preceding calendar month. Such return shall be
21filed on forms prescribed by the Department and shall furnish
22such information as the Department may reasonably require. On
23and after January 1, 2018, all returns required to be filed by
24retailers pursuant to this Act shall be filed electronically
25unless the retailer can demonstrate undue hardship. The
26Department shall adopt rules creating an undue hardship waiver

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1process consistent with the federal electronic filing undue
2hardship waiver. A retailer that obtains a federal undue
3hardship waiver is deemed to meet the Department's standards
4for an undue hardship waiver under this Section.
5 The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12 1. The name of the seller;
13 2. The address of the principal place of business from
14 which he engages in the business of selling tangible
15 personal property at retail in this State;
16 3. The total amount of taxable receipts received by him
17 during the preceding calendar month from sales of tangible
18 personal property by him during such preceding calendar
19 month, including receipts from charge and time sales, but
20 less all deductions allowed by law;
21 4. The amount of credit provided in Section 2d of this
22 Act;
23 5. The amount of tax due;
24 5-5. The signature of the taxpayer; and
25 6. Such other reasonable information as the Department
26 may require.

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1 If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5 Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" means the sum of the
22taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

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1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4 Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9 Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12 All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19 Before October 1, 2000, if the taxpayer's average monthly
20tax liability to the Department under this Act, the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act, the Service
22Use Tax Act was $10,000 or more during the preceding 4 complete
23calendar quarters, he shall file a return with the Department
24each month by the 20th day of the month next following the
25month during which such tax liability is incurred and shall
26make payments to the Department on or before the 7th, 15th,

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122nd and last day of the month during which such liability is
2incurred. On and after October 1, 2000, if the taxpayer's
3average monthly tax liability to the Department under this Act,
4the Retailers' Occupation Tax Act, the Service Occupation Tax
5Act, and the Service Use Tax Act was $20,000 or more during the
6preceding 4 complete calendar quarters, he shall file a return
7with the Department each month by the 20th day of the month
8next following the month during which such tax liability is
9incurred and shall make payment to the Department on or before
10the 7th, 15th, 22nd and last day of the month during which such
11liability is incurred. If the month during which such tax
12liability is incurred began prior to January 1, 1985, each
13payment shall be in an amount equal to 1/4 of the taxpayer's
14actual liability for the month or an amount set by the
15Department not to exceed 1/4 of the average monthly liability
16of the taxpayer to the Department for the preceding 4 complete
17calendar quarters (excluding the month of highest liability and
18the month of lowest liability in such 4 quarter period). If the
19month during which such tax liability is incurred begins on or
20after January 1, 1985, and prior to January 1, 1987, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 27.5% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1987, and prior to January 1, 1988, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

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1actual liability for the month or 26.25% of the taxpayer's
2liability for the same calendar month of the preceding year. If
3the month during which such tax liability is incurred begins on
4or after January 1, 1988, and prior to January 1, 1989, or
5begins on or after January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year. If the month during which
9such tax liability is incurred begins on or after January 1,
101989, and prior to January 1, 1996, each payment shall be in an
11amount equal to 22.5% of the taxpayer's actual liability for
12the month or 25% of the taxpayer's liability for the same
13calendar month of the preceding year or 100% of the taxpayer's
14actual liability for the quarter monthly reporting period. The
15amount of such quarter monthly payments shall be credited
16against the final tax liability of the taxpayer's return for
17that month. Before October 1, 2000, once applicable, the
18requirement of the making of quarter monthly payments to the
19Department shall continue until such taxpayer's average
20monthly liability to the Department during the preceding 4
21complete calendar quarters (excluding the month of highest
22liability and the month of lowest liability) is less than
23$9,000, or until such taxpayer's average monthly liability to
24the Department as computed for each calendar quarter of the 4
25preceding complete calendar quarter period is less than
26$10,000. However, if a taxpayer can show the Department that a

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1substantial change in the taxpayer's business has occurred
2which causes the taxpayer to anticipate that his average
3monthly tax liability for the reasonably foreseeable future
4will fall below the $10,000 threshold stated above, then such
5taxpayer may petition the Department for change in such
6taxpayer's reporting status. On and after October 1, 2000, once
7applicable, the requirement of the making of quarter monthly
8payments to the Department shall continue until such taxpayer's
9average monthly liability to the Department during the
10preceding 4 complete calendar quarters (excluding the month of
11highest liability and the month of lowest liability) is less
12than $19,000 or until such taxpayer's average monthly liability
13to the Department as computed for each calendar quarter of the
144 preceding complete calendar quarter period is less than
15$20,000. However, if a taxpayer can show the Department that a
16substantial change in the taxpayer's business has occurred
17which causes the taxpayer to anticipate that his average
18monthly tax liability for the reasonably foreseeable future
19will fall below the $20,000 threshold stated above, then such
20taxpayer may petition the Department for a change in such
21taxpayer's reporting status. The Department shall change such
22taxpayer's reporting status unless it finds that such change is
23seasonal in nature and not likely to be long term. If any such
24quarter monthly payment is not paid at the time or in the
25amount required by this Section, then the taxpayer shall be
26liable for penalties and interest on the difference between the

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1minimum amount due and the amount of such quarter monthly
2payment actually and timely paid, except insofar as the
3taxpayer has previously made payments for that month to the
4Department in excess of the minimum payments previously due as
5provided in this Section. The Department shall make reasonable
6rules and regulations to govern the quarter monthly payment
7amount and quarter monthly payment dates for taxpayers who file
8on other than a calendar monthly basis.
9 If any such payment provided for in this Section exceeds
10the taxpayer's liabilities under this Act, the Retailers'
11Occupation Tax Act, the Service Occupation Tax Act and the
12Service Use Tax Act, as shown by an original monthly return,
13the Department shall issue to the taxpayer a credit memorandum
14no later than 30 days after the date of payment, which
15memorandum may be submitted by the taxpayer to the Department
16in payment of tax liability subsequently to be remitted by the
17taxpayer to the Department or be assigned by the taxpayer to a
18similar taxpayer under this Act, the Retailers' Occupation Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department, except that if such excess
22payment is shown on an original monthly return and is made
23after December 31, 1986, no credit memorandum shall be issued,
24unless requested by the taxpayer. If no such request is made,
25the taxpayer may credit such excess payment against tax
26liability subsequently to be remitted by the taxpayer to the

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1Department under this Act, the Retailers' Occupation Tax Act,
2the Service Occupation Tax Act or the Service Use Tax Act, in
3accordance with reasonable rules and regulations prescribed by
4the Department. If the Department subsequently determines that
5all or any part of the credit taken was not actually due to the
6taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
7be reduced by 2.1% or 1.75% of the difference between the
8credit taken and that actually due, and the taxpayer shall be
9liable for penalties and interest on such difference.
10 If the retailer is otherwise required to file a monthly
11return and if the retailer's average monthly tax liability to
12the Department does not exceed $200, the Department may
13authorize his returns to be filed on a quarter annual basis,
14with the return for January, February, and March of a given
15year being due by April 20 of such year; with the return for
16April, May and June of a given year being due by July 20 of such
17year; with the return for July, August and September of a given
18year being due by October 20 of such year, and with the return
19for October, November and December of a given year being due by
20January 20 of the following year.
21 If the retailer is otherwise required to file a monthly or
22quarterly return and if the retailer's average monthly tax
23liability to the Department does not exceed $50, the Department
24may authorize his returns to be filed on an annual basis, with
25the return for a given year being due by January 20 of the
26following year.

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1 Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as monthly
3returns.
4 Notwithstanding any other provision in this Act concerning
5the time within which a retailer may file his return, in the
6case of any retailer who ceases to engage in a kind of business
7which makes him responsible for filing returns under this Act,
8such retailer shall file a final return under this Act with the
9Department not more than one month after discontinuing such
10business.
11 In addition, with respect to motor vehicles, watercraft,
12aircraft, and trailers that are required to be registered with
13an agency of this State, every retailer selling this kind of
14tangible personal property shall file, with the Department,
15upon a form to be prescribed and supplied by the Department, a
16separate return for each such item of tangible personal
17property which the retailer sells, except that if, in the same
18transaction, (i) a retailer of aircraft, watercraft, motor
19vehicles or trailers transfers more than one aircraft,
20watercraft, motor vehicle or trailer to another aircraft,
21watercraft, motor vehicle or trailer retailer for the purpose
22of resale or (ii) a retailer of aircraft, watercraft, motor
23vehicles, or trailers transfers more than one aircraft,
24watercraft, motor vehicle, or trailer to a purchaser for use as
25a qualifying rolling stock as provided in Section 3-55 of this
26Act, then that seller may report the transfer of all the

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1aircraft, watercraft, motor vehicles or trailers involved in
2that transaction to the Department on the same uniform
3invoice-transaction reporting return form. For purposes of
4this Section, "watercraft" means a Class 2, Class 3, or Class 4
5watercraft as defined in Section 3-2 of the Boat Registration
6and Safety Act, a personal watercraft, or any boat equipped
7with an inboard motor.
8 The transaction reporting return in the case of motor
9vehicles or trailers that are required to be registered with an
10agency of this State, shall be the same document as the Uniform
11Invoice referred to in Section 5-402 of the Illinois Vehicle
12Code and must show the name and address of the seller; the name
13and address of the purchaser; the amount of the selling price
14including the amount allowed by the retailer for traded-in
15property, if any; the amount allowed by the retailer for the
16traded-in tangible personal property, if any, to the extent to
17which Section 2 of this Act allows an exemption for the value
18of traded-in property; the balance payable after deducting such
19trade-in allowance from the total selling price; the amount of
20tax due from the retailer with respect to such transaction; the
21amount of tax collected from the purchaser by the retailer on
22such transaction (or satisfactory evidence that such tax is not
23due in that particular instance, if that is claimed to be the
24fact); the place and date of the sale; a sufficient
25identification of the property sold; such other information as
26is required in Section 5-402 of the Illinois Vehicle Code, and

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1such other information as the Department may reasonably
2require.
3 The transaction reporting return in the case of watercraft
4and aircraft must show the name and address of the seller; the
5name and address of the purchaser; the amount of the selling
6price including the amount allowed by the retailer for
7traded-in property, if any; the amount allowed by the retailer
8for the traded-in tangible personal property, if any, to the
9extent to which Section 2 of this Act allows an exemption for
10the value of traded-in property; the balance payable after
11deducting such trade-in allowance from the total selling price;
12the amount of tax due from the retailer with respect to such
13transaction; the amount of tax collected from the purchaser by
14the retailer on such transaction (or satisfactory evidence that
15such tax is not due in that particular instance, if that is
16claimed to be the fact); the place and date of the sale, a
17sufficient identification of the property sold, and such other
18information as the Department may reasonably require.
19 Such transaction reporting return shall be filed not later
20than 20 days after the date of delivery of the item that is
21being sold, but may be filed by the retailer at any time sooner
22than that if he chooses to do so. The transaction reporting
23return and tax remittance or proof of exemption from the tax
24that is imposed by this Act may be transmitted to the
25Department by way of the State agency with which, or State
26officer with whom, the tangible personal property must be

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1titled or registered (if titling or registration is required)
2if the Department and such agency or State officer determine
3that this procedure will expedite the processing of
4applications for title or registration.
5 With each such transaction reporting return, the retailer
6shall remit the proper amount of tax due (or shall submit
7satisfactory evidence that the sale is not taxable if that is
8the case), to the Department or its agents, whereupon the
9Department shall issue, in the purchaser's name, a tax receipt
10(or a certificate of exemption if the Department is satisfied
11that the particular sale is tax exempt) which such purchaser
12may submit to the agency with which, or State officer with
13whom, he must title or register the tangible personal property
14that is involved (if titling or registration is required) in
15support of such purchaser's application for an Illinois
16certificate or other evidence of title or registration to such
17tangible personal property.
18 No retailer's failure or refusal to remit tax under this
19Act precludes a user, who has paid the proper tax to the
20retailer, from obtaining his certificate of title or other
21evidence of title or registration (if titling or registration
22is required) upon satisfying the Department that such user has
23paid the proper tax (if tax is due) to the retailer. The
24Department shall adopt appropriate rules to carry out the
25mandate of this paragraph.
26 If the user who would otherwise pay tax to the retailer

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1wants the transaction reporting return filed and the payment of
2tax or proof of exemption made to the Department before the
3retailer is willing to take these actions and such user has not
4paid the tax to the retailer, such user may certify to the fact
5of such delay by the retailer, and may (upon the Department
6being satisfied of the truth of such certification) transmit
7the information required by the transaction reporting return
8and the remittance for tax or proof of exemption directly to
9the Department and obtain his tax receipt or exemption
10determination, in which event the transaction reporting return
11and tax remittance (if a tax payment was required) shall be
12credited by the Department to the proper retailer's account
13with the Department, but without the 2.1% or 1.75% discount
14provided for in this Section being allowed. When the user pays
15the tax directly to the Department, he shall pay the tax in the
16same amount and in the same form in which it would be remitted
17if the tax had been remitted to the Department by the retailer.
18 Where a retailer collects the tax with respect to the
19selling price of tangible personal property which he sells and
20the purchaser thereafter returns such tangible personal
21property and the retailer refunds the selling price thereof to
22the purchaser, such retailer shall also refund, to the
23purchaser, the tax so collected from the purchaser. When filing
24his return for the period in which he refunds such tax to the
25purchaser, the retailer may deduct the amount of the tax so
26refunded by him to the purchaser from any other use tax which

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1such retailer may be required to pay or remit to the
2Department, as shown by such return, if the amount of the tax
3to be deducted was previously remitted to the Department by
4such retailer. If the retailer has not previously remitted the
5amount of such tax to the Department, he is entitled to no
6deduction under this Act upon refunding such tax to the
7purchaser.
8 Any retailer filing a return under this Section shall also
9include (for the purpose of paying tax thereon) the total tax
10covered by such return upon the selling price of tangible
11personal property purchased by him at retail from a retailer,
12but as to which the tax imposed by this Act was not collected
13from the retailer filing such return, and such retailer shall
14remit the amount of such tax to the Department when filing such
15return.
16 If experience indicates such action to be practicable, the
17Department may prescribe and furnish a combination or joint
18return which will enable retailers, who are required to file
19returns hereunder and also under the Retailers' Occupation Tax
20Act, to furnish all the return information required by both
21Acts on the one form.
22 Where the retailer has more than one business registered
23with the Department under separate registration under this Act,
24such retailer may not file each return that is due as a single
25return covering all such registered businesses, but shall file
26separate returns for each such registered business.

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1 Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury which is hereby created, the net
4revenue realized for the preceding month from the 1% tax on
5sales of food for human consumption which is to be consumed off
6the premises where it is sold (other than alcoholic beverages,
7soft drinks and food which has been prepared for immediate
8consumption) and prescription and nonprescription medicines,
9drugs, medical appliances, products classified as Class III
10medical devices by the United States Food and Drug
11Administration that are used for cancer treatment pursuant to a
12prescription, as well as any accessories and components related
13to those devices, and insulin, urine testing materials,
14syringes and needles used by diabetics.
15 Beginning January 1, 1990, each month the Department shall
16pay into the County and Mass Transit District Fund 4% of the
17net revenue realized for the preceding month from the 6.25%
18general rate on the selling price of tangible personal property
19which is purchased outside Illinois at retail from a retailer
20and which is titled or registered by an agency of this State's
21government.
22 Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund, a special
24fund in the State Treasury, 20% of the net revenue realized for
25the preceding month from the 6.25% general rate on the selling
26price of tangible personal property, other than tangible

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1personal property which is purchased outside Illinois at retail
2from a retailer and which is titled or registered by an agency
3of this State's government.
4 Beginning August 1, 2000, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 100% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol. Beginning
8September 1, 2010, each month the Department shall pay into the
9State and Local Sales Tax Reform Fund 100% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of sales tax holiday items.
12 Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of tangible personal property which is
16purchased outside Illinois at retail from a retailer and which
17is titled or registered by an agency of this State's
18government.
19 Beginning October 1, 2009, each month the Department shall
20pay into the Capital Projects Fund an amount that is equal to
21an amount estimated by the Department to represent 80% of the
22net revenue realized for the preceding month from the sale of
23candy, grooming and hygiene products, and soft drinks that had
24been taxed at a rate of 1% prior to September 1, 2009 but that
25are now taxed at 6.25%.
26 Beginning July 1, 2011, each month the Department shall pay

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1into the Clean Air Act Permit Fund 80% of the net revenue
2realized for the preceding month from the 6.25% general rate on
3the selling price of sorbents used in Illinois in the process
4of sorbent injection as used to comply with the Environmental
5Protection Act or the federal Clean Air Act, but the total
6payment into the Clean Air Act Permit Fund under this Act and
7the Retailers' Occupation Tax Act shall not exceed $2,000,000
8in any fiscal year.
9 Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Service Use Tax Act, the Service
12Occupation Tax Act, and the Retailers' Occupation Tax Act an
13amount equal to the average monthly deficit in the Underground
14Storage Tank Fund during the prior year, as certified annually
15by the Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Service Use Tax Act, the Service Occupation Tax Act, and
18the Retailers' Occupation Tax Act shall not exceed $18,000,000
19in any State fiscal year. As used in this paragraph, the
20"average monthly deficit" shall be equal to the difference
21between the average monthly claims for payment by the fund and
22the average monthly revenues deposited into the fund, excluding
23payments made pursuant to this paragraph.
24 Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under this Act, the Service Use Tax
26Act, the Service Occupation Tax Act, and the Retailers'

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1Occupation Tax Act, each month the Department shall deposit
2$500,000 into the State Crime Laboratory Fund.
3 Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

SB2203- 21 -LRB100 12241 HLH 24753 b
1the State and Local Sales Tax Reform Fund shall have been less
2than 1/12 of the Annual Specified Amount, an amount equal to
3the difference shall be immediately paid into the Build
4Illinois Fund from other moneys received by the Department
5pursuant to the Tax Acts; and, further provided, that in no
6event shall the payments required under the preceding proviso
7result in aggregate payments into the Build Illinois Fund
8pursuant to this clause (b) for any fiscal year in excess of
9the greater of (i) the Tax Act Amount or (ii) the Annual
10Specified Amount for such fiscal year; and, further provided,
11that the amounts payable into the Build Illinois Fund under
12this clause (b) shall be payable only until such time as the
13aggregate amount on deposit under each trust indenture securing
14Bonds issued and outstanding pursuant to the Build Illinois
15Bond Act is sufficient, taking into account any future
16investment income, to fully provide, in accordance with such
17indenture, for the defeasance of or the payment of the
18principal of, premium, if any, and interest on the Bonds
19secured by such indenture and on any Bonds expected to be
20issued thereafter and all fees and costs payable with respect
21thereto, all as certified by the Director of the Bureau of the
22Budget (now Governor's Office of Management and Budget). If on
23the last business day of any month in which Bonds are
24outstanding pursuant to the Build Illinois Bond Act, the
25aggregate of the moneys deposited in the Build Illinois Bond
26Account in the Build Illinois Fund in such month shall be less

SB2203- 22 -LRB100 12241 HLH 24753 b
1than the amount required to be transferred in such month from
2the Build Illinois Bond Account to the Build Illinois Bond
3Retirement and Interest Fund pursuant to Section 13 of the
4Build Illinois Bond Act, an amount equal to such deficiency
5shall be immediately paid from other moneys received by the
6Department pursuant to the Tax Acts to the Build Illinois Fund;
7provided, however, that any amounts paid to the Build Illinois
8Fund in any fiscal year pursuant to this sentence shall be
9deemed to constitute payments pursuant to clause (b) of the
10preceding sentence and shall reduce the amount otherwise
11payable for such fiscal year pursuant to clause (b) of the
12preceding sentence. The moneys received by the Department
13pursuant to this Act and required to be deposited into the
14Build Illinois Fund are subject to the pledge, claim and charge
15set forth in Section 12 of the Build Illinois Bond Act.
16 Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of the sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

SB2203- 23 -LRB100 12241 HLH 24753 b
1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993 $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000
262016189,000,000

SB2203- 24 -LRB100 12241 HLH 24753 b
12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25 Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

SB2203- 25 -LRB100 12241 HLH 24753 b
1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12 Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20 Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

SB2203- 26 -LRB100 12241 HLH 24753 b
16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7 Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after August 26, 2014 (the
13effective date of Public Act 98-1098) this amendatory Act of
14the 98th General Assembly, each month, from the collections
15made under Section 9 of the Use Tax Act, Section 9 of the
16Service Use Tax Act, Section 9 of the Service Occupation Tax
17Act, and Section 3 of the Retailers' Occupation Tax Act, the
18Department shall pay into the Tax Compliance and Administration
19Fund, to be used, subject to appropriation, to fund additional
20auditors and compliance personnel at the Department of Revenue,
21an amount equal to 1/12 of 5% of 80% of the cash receipts
22collected during the preceding fiscal year by the Audit Bureau
23of the Department under the Use Tax Act, the Service Use Tax
24Act, the Service Occupation Tax Act, the Retailers' Occupation
25Tax Act, and associated local occupation and use taxes
26administered by the Department.

SB2203- 27 -LRB100 12241 HLH 24753 b
1 Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% thereof shall be paid into the State
3Treasury and 25% shall be reserved in a special account and
4used only for the transfer to the Common School Fund as part of
5the monthly transfer from the General Revenue Fund in
6accordance with Section 8a of the State Finance Act.
7 As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14 Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18 For greater simplicity of administration, manufacturers,
19importers and wholesalers whose products are sold at retail in
20Illinois by numerous retailers, and who wish to do so, may
21assume the responsibility for accounting and paying to the
22Department all tax accruing under this Act with respect to such
23sales, if the retailers who are affected do not make written
24objection to the Department to this arrangement.
25(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2698-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.

SB2203- 28 -LRB100 12241 HLH 24753 b
18-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933,
2eff. 1-27-17; revised 2-3-17.)
3 Section 10. The Service Use Tax Act is amended by changing
4Section 9 as follows:
5 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
6 Sec. 9. Each serviceman required or authorized to collect
7the tax herein imposed shall pay to the Department the amount
8of such tax (except as otherwise provided) at the time when he
9is required to file his return for the period during which such
10tax was collected, less a discount of 2.1% prior to January 1,
111990 and 1.75% on and after January 1, 1990, or $5 per calendar
12year, whichever is greater, which is allowed to reimburse the
13serviceman for expenses incurred in collecting the tax, keeping
14records, preparing and filing returns, remitting the tax and
15supplying data to the Department on request. The Department may
16disallow the discount for servicemen whose certificate of
17registration is revoked at the time the return is filed, but
18only if the Department's decision to revoke the certificate of
19registration has become final. A serviceman need not remit that
20part of any tax collected by him to the extent that he is
21required to pay and does pay the tax imposed by the Service
22Occupation Tax Act with respect to his sale of service
23involving the incidental transfer by him of the same property.
24 Except as provided hereinafter in this Section, on or

SB2203- 29 -LRB100 12241 HLH 24753 b
1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar month
3in accordance with reasonable Rules and Regulations to be
4promulgated by the Department. Such return shall be filed on a
5form prescribed by the Department and shall contain such
6information as the Department may reasonably require. On and
7after January 1, 2018, all returns required to be filed by
8servicemen pursuant to this Act shall be filed electronically
9unless the serviceman can demonstrate undue hardship. The
10Department shall adopt rules creating an undue hardship waiver
11process consistent with the federal electronic filing undue
12hardship waiver. A serviceman that obtains a federal undue
13hardship waiver is deemed to meet the Department's standards
14for an undue hardship waiver under this Section.
15 The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22 1. The name of the seller;
23 2. The address of the principal place of business from
24 which he engages in business as a serviceman in this State;
25 3. The total amount of taxable receipts received by him
26 during the preceding calendar month, including receipts

SB2203- 30 -LRB100 12241 HLH 24753 b
1 from charge and time sales, but less all deductions allowed
2 by law;
3 4. The amount of credit provided in Section 2d of this
4 Act;
5 5. The amount of tax due;
6 5-5. The signature of the taxpayer; and
7 6. Such other reasonable information as the Department
8 may require.
9 If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13 Beginning October 1, 1993, a taxpayer who has an average
14monthly tax liability of $150,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1994, a taxpayer who has
17an average monthly tax liability of $100,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1995, a taxpayer who has
20an average monthly tax liability of $50,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 2000, a taxpayer who has
23an annual tax liability of $200,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. The term "annual tax liability" shall be the
26sum of the taxpayer's liabilities under this Act, and under all

SB2203- 31 -LRB100 12241 HLH 24753 b
1other State and local occupation and use tax laws administered
2by the Department, for the immediately preceding calendar year.
3The term "average monthly tax liability" means the sum of the
4taxpayer's liabilities under this Act, and under all other
5State and local occupation and use tax laws administered by the
6Department, for the immediately preceding calendar year
7divided by 12. Beginning on October 1, 2002, a taxpayer who has
8a tax liability in the amount set forth in subsection (b) of
9Section 2505-210 of the Department of Revenue Law shall make
10all payments required by rules of the Department by electronic
11funds transfer.
12 Before August 1 of each year beginning in 1993, the
13Department shall notify all taxpayers required to make payments
14by electronic funds transfer. All taxpayers required to make
15payments by electronic funds transfer shall make those payments
16for a minimum of one year beginning on October 1.
17 Any taxpayer not required to make payments by electronic
18funds transfer may make payments by electronic funds transfer
19with the permission of the Department.
20 All taxpayers required to make payment by electronic funds
21transfer and any taxpayers authorized to voluntarily make
22payments by electronic funds transfer shall make those payments
23in the manner authorized by the Department.
24 The Department shall adopt such rules as are necessary to
25effectuate a program of electronic funds transfer and the
26requirements of this Section.

SB2203- 32 -LRB100 12241 HLH 24753 b
1 If the serviceman is otherwise required to file a monthly
2return and if the serviceman's average monthly tax liability to
3the Department does not exceed $200, the Department may
4authorize his returns to be filed on a quarter annual basis,
5with the return for January, February and March of a given year
6being due by April 20 of such year; with the return for April,
7May and June of a given year being due by July 20 of such year;
8with the return for July, August and September of a given year
9being due by October 20 of such year, and with the return for
10October, November and December of a given year being due by
11January 20 of the following year.
12 If the serviceman is otherwise required to file a monthly
13or quarterly return and if the serviceman's average monthly tax
14liability to the Department does not exceed $50, the Department
15may authorize his returns to be filed on an annual basis, with
16the return for a given year being due by January 20 of the
17following year.
18 Such quarter annual and annual returns, as to form and
19substance, shall be subject to the same requirements as monthly
20returns.
21 Notwithstanding any other provision in this Act concerning
22the time within which a serviceman may file his return, in the
23case of any serviceman who ceases to engage in a kind of
24business which makes him responsible for filing returns under
25this Act, such serviceman shall file a final return under this
26Act with the Department not more than 1 month after

SB2203- 33 -LRB100 12241 HLH 24753 b
1discontinuing such business.
2 Where a serviceman collects the tax with respect to the
3selling price of property which he sells and the purchaser
4thereafter returns such property and the serviceman refunds the
5selling price thereof to the purchaser, such serviceman shall
6also refund, to the purchaser, the tax so collected from the
7purchaser. When filing his return for the period in which he
8refunds such tax to the purchaser, the serviceman may deduct
9the amount of the tax so refunded by him to the purchaser from
10any other Service Use Tax, Service Occupation Tax, retailers'
11occupation tax or use tax which such serviceman may be required
12to pay or remit to the Department, as shown by such return,
13provided that the amount of the tax to be deducted shall
14previously have been remitted to the Department by such
15serviceman. If the serviceman shall not previously have
16remitted the amount of such tax to the Department, he shall be
17entitled to no deduction hereunder upon refunding such tax to
18the purchaser.
19 Any serviceman filing a return hereunder shall also include
20the total tax upon the selling price of tangible personal
21property purchased for use by him as an incident to a sale of
22service, and such serviceman shall remit the amount of such tax
23to the Department when filing such return.
24 If experience indicates such action to be practicable, the
25Department may prescribe and furnish a combination or joint
26return which will enable servicemen, who are required to file

SB2203- 34 -LRB100 12241 HLH 24753 b
1returns hereunder and also under the Service Occupation Tax
2Act, to furnish all the return information required by both
3Acts on the one form.
4 Where the serviceman has more than one business registered
5with the Department under separate registration hereunder,
6such serviceman shall not file each return that is due as a
7single return covering all such registered businesses, but
8shall file separate returns for each such registered business.
9 Beginning January 1, 1990, each month the Department shall
10pay into the State and Local Tax Reform Fund, a special fund in
11the State Treasury, the net revenue realized for the preceding
12month from the 1% tax on sales of food for human consumption
13which is to be consumed off the premises where it is sold
14(other than alcoholic beverages, soft drinks and food which has
15been prepared for immediate consumption) and prescription and
16nonprescription medicines, drugs, medical appliances, products
17classified as Class III medical devices, by the United States
18Food and Drug Administration that are used for cancer treatment
19pursuant to a prescription, as well as any accessories and
20components related to those devices, and insulin, urine testing
21materials, syringes and needles used by diabetics.
22 Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 20% of the
24net revenue realized for the preceding month from the 6.25%
25general rate on transfers of tangible personal property, other
26than tangible personal property which is purchased outside

SB2203- 35 -LRB100 12241 HLH 24753 b
1Illinois at retail from a retailer and which is titled or
2registered by an agency of this State's government.
3 Beginning August 1, 2000, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund 100% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol.
7 Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14 Beginning July 1, 2013, each month the Department shall pay
15into the Underground Storage Tank Fund from the proceeds
16collected under this Act, the Use Tax Act, the Service
17Occupation Tax Act, and the Retailers' Occupation Tax Act an
18amount equal to the average monthly deficit in the Underground
19Storage Tank Fund during the prior year, as certified annually
20by the Illinois Environmental Protection Agency, but the total
21payment into the Underground Storage Tank Fund under this Act,
22the Use Tax Act, the Service Occupation Tax Act, and the
23Retailers' Occupation Tax Act shall not exceed $18,000,000 in
24any State fiscal year. As used in this paragraph, the "average
25monthly deficit" shall be equal to the difference between the
26average monthly claims for payment by the fund and the average

SB2203- 36 -LRB100 12241 HLH 24753 b
1monthly revenues deposited into the fund, excluding payments
2made pursuant to this paragraph.
3 Beginning July 1, 2015, of the remainder of the moneys
4received by the Department under the Use Tax Act, this Act, the
5Service Occupation Tax Act, and the Retailers' Occupation Tax
6Act, each month the Department shall deposit $500,000 into the
7State Crime Laboratory Fund.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, (a) 1.75% thereof shall be paid into the
10Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
11and after July 1, 1989, 3.8% thereof shall be paid into the
12Build Illinois Fund; provided, however, that if in any fiscal
13year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
14may be, of the moneys received by the Department and required
15to be paid into the Build Illinois Fund pursuant to Section 3
16of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
17Act, Section 9 of the Service Use Tax Act, and Section 9 of the
18Service Occupation Tax Act, such Acts being hereinafter called
19the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
20may be, of moneys being hereinafter called the "Tax Act
21Amount", and (2) the amount transferred to the Build Illinois
22Fund from the State and Local Sales Tax Reform Fund shall be
23less than the Annual Specified Amount (as defined in Section 3
24of the Retailers' Occupation Tax Act), an amount equal to the
25difference shall be immediately paid into the Build Illinois
26Fund from other moneys received by the Department pursuant to

SB2203- 37 -LRB100 12241 HLH 24753 b
1the Tax Acts; and further provided, that if on the last
2business day of any month the sum of (1) the Tax Act Amount
3required to be deposited into the Build Illinois Bond Account
4in the Build Illinois Fund during such month and (2) the amount
5transferred during such month to the Build Illinois Fund from
6the State and Local Sales Tax Reform Fund shall have been less
7than 1/12 of the Annual Specified Amount, an amount equal to
8the difference shall be immediately paid into the Build
9Illinois Fund from other moneys received by the Department
10pursuant to the Tax Acts; and, further provided, that in no
11event shall the payments required under the preceding proviso
12result in aggregate payments into the Build Illinois Fund
13pursuant to this clause (b) for any fiscal year in excess of
14the greater of (i) the Tax Act Amount or (ii) the Annual
15Specified Amount for such fiscal year; and, further provided,
16that the amounts payable into the Build Illinois Fund under
17this clause (b) shall be payable only until such time as the
18aggregate amount on deposit under each trust indenture securing
19Bonds issued and outstanding pursuant to the Build Illinois
20Bond Act is sufficient, taking into account any future
21investment income, to fully provide, in accordance with such
22indenture, for the defeasance of or the payment of the
23principal of, premium, if any, and interest on the Bonds
24secured by such indenture and on any Bonds expected to be
25issued thereafter and all fees and costs payable with respect
26thereto, all as certified by the Director of the Bureau of the

SB2203- 38 -LRB100 12241 HLH 24753 b
1Budget (now Governor's Office of Management and Budget). If on
2the last business day of any month in which Bonds are
3outstanding pursuant to the Build Illinois Bond Act, the
4aggregate of the moneys deposited in the Build Illinois Bond
5Account in the Build Illinois Fund in such month shall be less
6than the amount required to be transferred in such month from
7the Build Illinois Bond Account to the Build Illinois Bond
8Retirement and Interest Fund pursuant to Section 13 of the
9Build Illinois Bond Act, an amount equal to such deficiency
10shall be immediately paid from other moneys received by the
11Department pursuant to the Tax Acts to the Build Illinois Fund;
12provided, however, that any amounts paid to the Build Illinois
13Fund in any fiscal year pursuant to this sentence shall be
14deemed to constitute payments pursuant to clause (b) of the
15preceding sentence and shall reduce the amount otherwise
16payable for such fiscal year pursuant to clause (b) of the
17preceding sentence. The moneys received by the Department
18pursuant to this Act and required to be deposited into the
19Build Illinois Fund are subject to the pledge, claim and charge
20set forth in Section 12 of the Build Illinois Bond Act.
21 Subject to payment of amounts into the Build Illinois Fund
22as provided in the preceding paragraph or in any amendment
23thereto hereafter enacted, the following specified monthly
24installment of the amount requested in the certificate of the
25Chairman of the Metropolitan Pier and Exposition Authority
26provided under Section 8.25f of the State Finance Act, but not

SB2203- 39 -LRB100 12241 HLH 24753 b
1in excess of the sums designated as "Total Deposit", shall be
2deposited in the aggregate from collections under Section 9 of
3the Use Tax Act, Section 9 of the Service Use Tax Act, Section
49 of the Service Occupation Tax Act, and Section 3 of the
5Retailers' Occupation Tax Act into the McCormick Place
6Expansion Project Fund in the specified fiscal years.
7Fiscal YearTotal Deposit
81993 $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000

SB2203- 40 -LRB100 12241 HLH 24753 b
12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021246,000,000
122022260,000,000
132023275,000,000
142024 275,000,000
152025 275,000,000
162026 279,000,000
172027 292,000,000
182028 307,000,000
192029 322,000,000
202030 338,000,000
212031 350,000,000
222032 350,000,000
23and
24each fiscal year
25thereafter that bonds
26are outstanding under

SB2203- 41 -LRB100 12241 HLH 24753 b
1Section 13.2 of the
2Metropolitan Pier and
3Exposition Authority Act,
4but not after fiscal year 2060.
5 Beginning July 20, 1993 and in each month of each fiscal
6year thereafter, one-eighth of the amount requested in the
7certificate of the Chairman of the Metropolitan Pier and
8Exposition Authority for that fiscal year, less the amount
9deposited into the McCormick Place Expansion Project Fund by
10the State Treasurer in the respective month under subsection
11(g) of Section 13 of the Metropolitan Pier and Exposition
12Authority Act, plus cumulative deficiencies in the deposits
13required under this Section for previous months and years,
14shall be deposited into the McCormick Place Expansion Project
15Fund, until the full amount requested for the fiscal year, but
16not in excess of the amount specified above as "Total Deposit",
17has been deposited.
18 Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois Tax
23Increment Fund 0.27% of 80% of the net revenue realized for the
24preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26 Subject to payment of amounts into the Build Illinois Fund

SB2203- 42 -LRB100 12241 HLH 24753 b
1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning with the receipt of the first report of
4taxes paid by an eligible business and continuing for a 25-year
5period, the Department shall each month pay into the Energy
6Infrastructure Fund 80% of the net revenue realized from the
76.25% general rate on the selling price of Illinois-mined coal
8that was sold to an eligible business. For purposes of this
9paragraph, the term "eligible business" means a new electric
10generating facility certified pursuant to Section 605-332 of
11the Department of Commerce and Economic Opportunity Law of the
12Civil Administrative Code of Illinois.
13 Subject to payment of amounts into the Build Illinois Fund,
14the McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, and the Energy Infrastructure Fund pursuant to
16the preceding paragraphs or in any amendments to this Section
17hereafter enacted, beginning on the first day of the first
18calendar month to occur on or after the effective date of this
19amendatory Act of the 98th General Assembly, each month, from
20the collections made under Section 9 of the Use Tax Act,
21Section 9 of the Service Use Tax Act, Section 9 of the Service
22Occupation Tax Act, and Section 3 of the Retailers' Occupation
23Tax Act, the Department shall pay into the Tax Compliance and
24Administration Fund, to be used, subject to appropriation, to
25fund additional auditors and compliance personnel at the
26Department of Revenue, an amount equal to 1/12 of 5% of 80% of

SB2203- 43 -LRB100 12241 HLH 24753 b
1the cash receipts collected during the preceding fiscal year by
2the Audit Bureau of the Department under the Use Tax Act, the
3Service Use Tax Act, the Service Occupation Tax Act, the
4Retailers' Occupation Tax Act, and associated local occupation
5and use taxes administered by the Department.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the
8General Revenue Fund of the State Treasury and 25% shall be
9reserved in a special account and used only for the transfer to
10the Common School Fund as part of the monthly transfer from the
11General Revenue Fund in accordance with Section 8a of the State
12Finance Act.
13 As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20 Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2598-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2698-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.

SB2203- 44 -LRB100 12241 HLH 24753 b
18-19-16.)
2 Section 15. The Service Occupation Tax Act is amended by
3changing Section 9 as follows:
4 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
5 Sec. 9. Each serviceman required or authorized to collect
6the tax herein imposed shall pay to the Department the amount
7of such tax at the time when he is required to file his return
8for the period during which such tax was collectible, less a
9discount of 2.1% prior to January 1, 1990, and 1.75% on and
10after January 1, 1990, or $5 per calendar year, whichever is
11greater, which is allowed to reimburse the serviceman for
12expenses incurred in collecting the tax, keeping records,
13preparing and filing returns, remitting the tax and supplying
14data to the Department on request. The Department may disallow
15the discount for servicemen whose certificate of registration
16is revoked at the time the return is filed, but only if the
17Department's decision to revoke the certificate of
18registration has become final.
19 Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the serviceman, in collecting the tax may collect, for
24each tax return period, only the tax applicable to the part of

SB2203- 45 -LRB100 12241 HLH 24753 b
1the selling price actually received during such tax return
2period.
3 Except as provided hereinafter in this Section, on or
4before the twentieth day of each calendar month, such
5serviceman shall file a return for the preceding calendar month
6in accordance with reasonable rules and regulations to be
7promulgated by the Department of Revenue. Such return shall be
8filed on a form prescribed by the Department and shall contain
9such information as the Department may reasonably require. On
10and after January 1, 2018, all returns required to be filed by
11servicemen pursuant to this Act shall be filed electronically
12unless the serviceman can demonstrate undue hardship. The
13Department shall adopt rules creating an undue hardship waiver
14process consistent with the federal electronic filing undue
15hardship waiver. A serviceman that obtains a federal undue
16hardship waiver is deemed to meet the Department's standards
17for an undue hardship waiver under this Section.
18 The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25 1. The name of the seller;
26 2. The address of the principal place of business from

SB2203- 46 -LRB100 12241 HLH 24753 b
1 which he engages in business as a serviceman in this State;
2 3. The total amount of taxable receipts received by him
3 during the preceding calendar month, including receipts
4 from charge and time sales, but less all deductions allowed
5 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 If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16 Prior to October 1, 2003, and on and after September 1,
172004 a serviceman may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Service Use
19Tax as provided in Section 3-70 of the Service Use Tax Act if
20the purchaser provides the appropriate documentation as
21required by Section 3-70 of the Service Use Tax Act. A
22Manufacturer's Purchase Credit certification, accepted prior
23to October 1, 2003 or on or after September 1, 2004 by a
24serviceman as provided in Section 3-70 of the Service Use Tax
25Act, may be used by that serviceman to satisfy Service
26Occupation Tax liability in the amount claimed in the

SB2203- 47 -LRB100 12241 HLH 24753 b
1certification, not to exceed 6.25% of the receipts subject to
2tax from a qualifying purchase. A Manufacturer's Purchase
3Credit reported on any original or amended return filed under
4this Act after October 20, 2003 for reporting periods prior to
5September 1, 2004 shall be disallowed. Manufacturer's Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1, 2004.
8No Manufacturer's Purchase Credit may be used after September
930, 2003 through August 31, 2004 to satisfy any tax liability
10imposed under this Act, including any audit liability.
11 If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year; with
17the return for July, August and September of a given year being
18due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21 If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25 Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

SB2203- 48 -LRB100 12241 HLH 24753 b
1returns.
2 Notwithstanding any other provision in this Act concerning
3the time within which a serviceman may file his return, in the
4case of any serviceman who ceases to engage in a kind of
5business which makes him responsible for filing returns under
6this Act, such serviceman shall file a final return under this
7Act with the Department not more than 1 month after
8discontinuing such business.
9 Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

SB2203- 49 -LRB100 12241 HLH 24753 b
1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8 Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13 Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16 All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20 The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23 Where a serviceman collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the serviceman refunds the selling price thereof

SB2203- 50 -LRB100 12241 HLH 24753 b
1to the purchaser, such serviceman shall also refund, to the
2purchaser, the tax so collected from the purchaser. When filing
3his return for the period in which he refunds such tax to the
4purchaser, the serviceman may deduct the amount of the tax so
5refunded by him to the purchaser from any other Service
6Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
7Use Tax which such serviceman may be required to pay or remit
8to the Department, as shown by such return, provided that the
9amount of the tax to be deducted shall previously have been
10remitted to the Department by such serviceman. If the
11serviceman shall not previously have remitted the amount of
12such tax to the Department, he shall be entitled to no
13deduction hereunder upon refunding such tax to the purchaser.
14 If experience indicates such action to be practicable, the
15Department may prescribe and furnish a combination or joint
16return which will enable servicemen, who are required to file
17returns hereunder and also under the Retailers' Occupation Tax
18Act, the Use Tax Act or the Service Use Tax Act, to furnish all
19the return information required by all said Acts on the one
20form.
21 Where the serviceman has more than one business registered
22with the Department under separate registrations hereunder,
23such serviceman shall file separate returns for each registered
24business.
25 Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund the revenue realized for

SB2203- 51 -LRB100 12241 HLH 24753 b
1the preceding month from the 1% tax on sales of food for human
2consumption which is to be consumed off the premises where it
3is sold (other than alcoholic beverages, soft drinks and food
4which has been prepared for immediate consumption) and
5prescription and nonprescription medicines, drugs, medical
6appliances, products classified as Class III medical devices by
7the United States Food and Drug Administration that are used
8for cancer treatment pursuant to a prescription, as well as any
9accessories and components related to those devices, and
10insulin, urine testing materials, syringes and needles used by
11diabetics.
12 Beginning January 1, 1990, each month the Department shall
13pay into the County and Mass Transit District Fund 4% of the
14revenue realized for the preceding month from the 6.25% general
15rate.
16 Beginning August 1, 2000, each month the Department shall
17pay into the County and Mass Transit District Fund 20% of the
18net revenue realized for the preceding month from the 1.25%
19rate on the selling price of motor fuel and gasohol.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the revenue
22realized for the preceding month from the 6.25% general rate on
23transfers of tangible personal property.
24 Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

SB2203- 52 -LRB100 12241 HLH 24753 b
1selling price of motor fuel and gasohol.
2 Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9 Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service Use Tax
12Act, and the Retailers' Occupation Tax Act an amount equal to
13the average monthly deficit in the Underground Storage Tank
14Fund during the prior year, as certified annually by the
15Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Use Tax Act, the Service Use Tax Act, and the Retailers'
18Occupation Tax Act shall not exceed $18,000,000 in any State
19fiscal year. As used in this paragraph, the "average monthly
20deficit" shall be equal to the difference between the average
21monthly claims for payment by the fund and the average monthly
22revenues deposited into the fund, excluding payments made
23pursuant to this paragraph.
24 Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, the Service
26Use Tax Act, this Act, and the Retailers' Occupation Tax Act,

SB2203- 53 -LRB100 12241 HLH 24753 b
1each month the Department shall deposit $500,000 into the State
2Crime Laboratory Fund.
3 Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Account in the
25Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

SB2203- 54 -LRB100 12241 HLH 24753 b
1the State and Local Sales Tax Reform Fund shall have been less
2than 1/12 of the Annual Specified Amount, an amount equal to
3the difference shall be immediately paid into the Build
4Illinois Fund from other moneys received by the Department
5pursuant to the Tax Acts; and, further provided, that in no
6event shall the payments required under the preceding proviso
7result in aggregate payments into the Build Illinois Fund
8pursuant to this clause (b) for any fiscal year in excess of
9the greater of (i) the Tax Act Amount or (ii) the Annual
10Specified Amount for such fiscal year; and, further provided,
11that the amounts payable into the Build Illinois Fund under
12this clause (b) shall be payable only until such time as the
13aggregate amount on deposit under each trust indenture securing
14Bonds issued and outstanding pursuant to the Build Illinois
15Bond Act is sufficient, taking into account any future
16investment income, to fully provide, in accordance with such
17indenture, for the defeasance of or the payment of the
18principal of, premium, if any, and interest on the Bonds
19secured by such indenture and on any Bonds expected to be
20issued thereafter and all fees and costs payable with respect
21thereto, all as certified by the Director of the Bureau of the
22Budget (now Governor's Office of Management and Budget). If on
23the last business day of any month in which Bonds are
24outstanding pursuant to the Build Illinois Bond Act, the
25aggregate of the moneys deposited in the Build Illinois Bond
26Account in the Build Illinois Fund in such month shall be less

SB2203- 55 -LRB100 12241 HLH 24753 b
1than the amount required to be transferred in such month from
2the Build Illinois Bond Account to the Build Illinois Bond
3Retirement and Interest Fund pursuant to Section 13 of the
4Build Illinois Bond Act, an amount equal to such deficiency
5shall be immediately paid from other moneys received by the
6Department pursuant to the Tax Acts to the Build Illinois Fund;
7provided, however, that any amounts paid to the Build Illinois
8Fund in any fiscal year pursuant to this sentence shall be
9deemed to constitute payments pursuant to clause (b) of the
10preceding sentence and shall reduce the amount otherwise
11payable for such fiscal year pursuant to clause (b) of the
12preceding sentence. The moneys received by the Department
13pursuant to this Act and required to be deposited into the
14Build Illinois Fund are subject to the pledge, claim and charge
15set forth in Section 12 of the Build Illinois Bond Act.
16 Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of the sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

SB2203- 56 -LRB100 12241 HLH 24753 b
1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993 $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

SB2203- 57 -LRB100 12241 HLH 24753 b
12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26 Beginning July 20, 1993 and in each month of each fiscal

SB2203- 58 -LRB100 12241 HLH 24753 b
1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21 Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

SB2203- 59 -LRB100 12241 HLH 24753 b
1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8 Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after the effective date of this
14amendatory Act of the 98th General Assembly, each month, from
15the collections made under Section 9 of the Use Tax Act,
16Section 9 of the Service Use Tax Act, Section 9 of the Service
17Occupation Tax Act, and Section 3 of the Retailers' Occupation
18Tax Act, the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

SB2203- 60 -LRB100 12241 HLH 24753 b
1 Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% shall be paid into the General
3Revenue Fund of the State Treasury and 25% shall be reserved in
4a special account and used only for the transfer to the Common
5School Fund as part of the monthly transfer from the General
6Revenue Fund in accordance with Section 8a of the State Finance
7Act.
8 The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the taxpayer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the taxpayer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The taxpayer's annual return to the
21Department shall also disclose the cost of goods sold by the
22taxpayer during the year covered by such return, opening and
23closing inventories of such goods for such year, cost of goods
24used from stock or taken from stock and given away by the
25taxpayer during such year, pay roll information of the
26taxpayer's business during such year and any additional

SB2203- 61 -LRB100 12241 HLH 24753 b
1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such taxpayer as hereinbefore
4provided for in this Section.
5 If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8 (i) Until January 1, 1994, the taxpayer shall be liable
9 for a penalty equal to 1/6 of 1% of the tax due from such
10 taxpayer under this Act during the period to be covered by
11 the annual return for each month or fraction of a month
12 until such return is filed as required, the penalty to be
13 assessed and collected in the same manner as any other
14 penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer shall
16 be liable for a penalty as described in Section 3-4 of the
17 Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26 The foregoing portion of this Section concerning the filing

SB2203- 62 -LRB100 12241 HLH 24753 b
1of an annual information return shall not apply to a serviceman
2who is not required to file an income tax return with the
3United States Government.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15 For greater simplicity of administration, it shall be
16permissible for manufacturers, importers and wholesalers whose
17products are sold by numerous servicemen in Illinois, and who
18wish to do so, to assume the responsibility for accounting and
19paying to the Department all tax accruing under this Act with
20respect to such sales, if the servicemen who are affected do
21not make written objection to the Department to this
22arrangement.
23(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2498-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2598-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
268-19-16.)

SB2203- 63 -LRB100 12241 HLH 24753 b
1 Section 20. The Retailers' Occupation Tax Act is amended by
2changing Section 3 as follows:
3 (35 ILCS 120/3) (from Ch. 120, par. 442)
4 Sec. 3. Except as provided in this Section, on or before
5the twentieth day of each calendar month, every person engaged
6in the business of selling tangible personal property at retail
7in this State during the preceding calendar month shall file a
8return with the Department, stating:
9 1. The name of the seller;
10 2. His residence address and the address of his
11 principal place of business and the address of the
12 principal place of business (if that is a different
13 address) from which he engages in the business of selling
14 tangible personal property at retail in this State;
15 3. Total amount of receipts received by him during the
16 preceding calendar month or quarter, as the case may be,
17 from sales of tangible personal property, and from services
18 furnished, by him during such preceding calendar month or
19 quarter;
20 4. Total amount received by him during the preceding
21 calendar month or quarter on charge and time sales of
22 tangible personal property, and from services furnished,
23 by him prior to the month or quarter for which the return
24 is filed;

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1 5. Deductions allowed by law;
2 6. Gross receipts which were received by him during the
3 preceding calendar month or quarter and upon the basis of
4 which the tax is imposed;
5 7. The amount of credit provided in Section 2d of this
6 Act;
7 8. The amount of tax due;
8 9. The signature of the taxpayer; and
9 10. Such other reasonable information as the
10 Department may require.
11 On and after January 1, 2018, all returns required to be
12filed by retailers pursuant to this Act shall be filed
13electronically unless the retailer can demonstrate undue
14hardship. The Department shall adopt rules creating an undue
15hardship waiver process consistent with the federal electronic
16filing undue hardship waiver. A retailer that obtains a federal
17undue hardship waiver is deemed to meet the Department's
18standards for an undue hardship waiver under this Section.
19 If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23 Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26 Prior to October 1, 2003, and on and after September 1,

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12004 a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's
15Purchaser Credit reported on annual returns due on or after
16January 1, 2005 will be disallowed for periods prior to
17September 1, 2004. No Manufacturer's Purchase Credit may be
18used after September 30, 2003 through August 31, 2004 to
19satisfy any tax liability imposed under this Act, including any
20audit liability.
21 The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

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1the twentieth day of the following calendar month, stating:
2 1. The name of the seller;
3 2. The address of the principal place of business from
4 which he engages in the business of selling tangible
5 personal property at retail in this State;
6 3. The total amount of taxable receipts received by him
7 during the preceding calendar month from sales of tangible
8 personal property by him during such preceding calendar
9 month, including receipts from charge and time sales, but
10 less all deductions allowed by law;
11 4. The amount of credit provided in Section 2d of this
12 Act;
13 5. The amount of tax due; and
14 6. Such other reasonable information as the Department
15 may require.
16 Beginning on October 1, 2003, any person who is not a
17licensed distributor, importing distributor, or manufacturer,
18as defined in the Liquor Control Act of 1934, but is engaged in
19the business of selling, at retail, alcoholic liquor shall file
20a statement with the Department of Revenue, in a format and at
21a time prescribed by the Department, showing the total amount
22paid for alcoholic liquor purchased during the preceding month
23and such other information as is reasonably required by the
24Department. The Department may adopt rules to require that this
25statement be filed in an electronic or telephonic format. Such
26rules may provide for exceptions from the filing requirements

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1of this paragraph. For the purposes of this paragraph, the term
2"alcoholic liquor" shall have the meaning prescribed in the
3Liquor Control Act of 1934.
4 Beginning on October 1, 2003, every distributor, importing
5distributor, and manufacturer of alcoholic liquor as defined in
6the Liquor Control Act of 1934, shall file a statement with the
7Department of Revenue, no later than the 10th day of the month
8for the preceding month during which transactions occurred, by
9electronic means, showing the total amount of gross receipts
10from the sale of alcoholic liquor sold or distributed during
11the preceding month to purchasers; identifying the purchaser to
12whom it was sold or distributed; the purchaser's tax
13registration number; and such other information reasonably
14required by the Department. A distributor, importing
15distributor, or manufacturer of alcoholic liquor must
16personally deliver, mail, or provide by electronic means to
17each retailer listed on the monthly statement a report
18containing a cumulative total of that distributor's, importing
19distributor's, or manufacturer's total sales of alcoholic
20liquor to that retailer no later than the 10th day of the month
21for the preceding month during which the transaction occurred.
22The distributor, importing distributor, or manufacturer shall
23notify the retailer as to the method by which the distributor,
24importing distributor, or manufacturer will provide the sales
25information. If the retailer is unable to receive the sales
26information by electronic means, the distributor, importing

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1distributor, or manufacturer shall furnish the sales
2information by personal delivery or by mail. For purposes of
3this paragraph, the term "electronic means" includes, but is
4not limited to, the use of a secure Internet website, e-mail,
5or facsimile.
6 If a total amount of less than $1 is payable, refundable or
7creditable, such amount shall be disregarded if it is less than
850 cents and shall be increased to $1 if it is 50 cents or more.
9 Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" shall be the sum of
26the taxpayer's liabilities under this Act, and under all other

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1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8 Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13 Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16 All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20 The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23 Any amount which is required to be shown or reported on any
24return or other document under this Act shall, if such amount
25is not a whole-dollar amount, be increased to the nearest
26whole-dollar amount in any case where the fractional part of a

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1dollar is 50 cents or more, and decreased to the nearest
2whole-dollar amount where the fractional part of a dollar is
3less than 50 cents.
4 If the retailer is otherwise required to file a monthly
5return and if the retailer's average monthly tax liability to
6the Department does not exceed $200, the Department may
7authorize his returns to be filed on a quarter annual basis,
8with the return for January, February and March of a given year
9being due by April 20 of such year; with the return for April,
10May and June of a given year being due by July 20 of such year;
11with the return for July, August and September of a given year
12being due by October 20 of such year, and with the return for
13October, November and December of a given year being due by
14January 20 of the following year.
15 If the retailer is otherwise required to file a monthly or
16quarterly return and if the retailer's average monthly tax
17liability with the Department does not exceed $50, the
18Department may authorize his returns to be filed on an annual
19basis, with the return for a given year being due by January 20
20of the following year.
21 Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24 Notwithstanding any other provision in this Act concerning
25the time within which a retailer may file his return, in the
26case of any retailer who ceases to engage in a kind of business

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1which makes him responsible for filing returns under this Act,
2such retailer shall file a final return under this Act with the
3Department not more than one month after discontinuing such
4business.
5 Where the same person has more than one business registered
6with the Department under separate registrations under this
7Act, such person may not file each return that is due as a
8single return covering all such registered businesses, but
9shall file separate returns for each such registered business.
10 In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, every retailer selling this kind of
13tangible personal property shall file, with the Department,
14upon a form to be prescribed and supplied by the Department, a
15separate return for each such item of tangible personal
16property which the retailer sells, except that if, in the same
17transaction, (i) a retailer of aircraft, watercraft, motor
18vehicles or trailers transfers more than one aircraft,
19watercraft, motor vehicle or trailer to another aircraft,
20watercraft, motor vehicle retailer or trailer retailer for the
21purpose of resale or (ii) a retailer of aircraft, watercraft,
22motor vehicles, or trailers transfers more than one aircraft,
23watercraft, motor vehicle, or trailer to a purchaser for use as
24a qualifying rolling stock as provided in Section 2-5 of this
25Act, then that seller may report the transfer of all aircraft,
26watercraft, motor vehicles or trailers involved in that

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1transaction to the Department on the same uniform
2invoice-transaction reporting return form. For purposes of
3this Section, "watercraft" means a Class 2, Class 3, or Class 4
4watercraft as defined in Section 3-2 of the Boat Registration
5and Safety Act, a personal watercraft, or any boat equipped
6with an inboard motor.
7 Any retailer who sells only motor vehicles, watercraft,
8aircraft, or trailers that are required to be registered with
9an agency of this State, so that all retailers' occupation tax
10liability is required to be reported, and is reported, on such
11transaction reporting returns and who is not otherwise required
12to file monthly or quarterly returns, need not file monthly or
13quarterly returns. However, those retailers shall be required
14to file returns on an annual basis.
15 The transaction reporting return, in the case of motor
16vehicles or trailers that are required to be registered with an
17agency of this State, shall be the same document as the Uniform
18Invoice referred to in Section 5-402 of The Illinois Vehicle
19Code and must show the name and address of the seller; the name
20and address of the purchaser; the amount of the selling price
21including the amount allowed by the retailer for traded-in
22property, if any; the amount allowed by the retailer for the
23traded-in tangible personal property, if any, to the extent to
24which Section 1 of this Act allows an exemption for the value
25of traded-in property; the balance payable after deducting such
26trade-in allowance from the total selling price; the amount of

SB2203- 73 -LRB100 12241 HLH 24753 b
1tax due from the retailer with respect to such transaction; the
2amount of tax collected from the purchaser by the retailer on
3such transaction (or satisfactory evidence that such tax is not
4due in that particular instance, if that is claimed to be the
5fact); the place and date of the sale; a sufficient
6identification of the property sold; such other information as
7is required in Section 5-402 of The Illinois Vehicle Code, and
8such other information as the Department may reasonably
9require.
10 The transaction reporting return in the case of watercraft
11or aircraft must show the name and address of the seller; the
12name and address of the purchaser; the amount of the selling
13price including the amount allowed by the retailer for
14traded-in property, if any; the amount allowed by the retailer
15for the traded-in tangible personal property, if any, to the
16extent to which Section 1 of this Act allows an exemption for
17the value of traded-in property; the balance payable after
18deducting such trade-in allowance from the total selling price;
19the amount of tax due from the retailer with respect to such
20transaction; the amount of tax collected from the purchaser by
21the retailer on such transaction (or satisfactory evidence that
22such tax is not due in that particular instance, if that is
23claimed to be the fact); the place and date of the sale, a
24sufficient identification of the property sold, and such other
25information as the Department may reasonably require.
26 Such transaction reporting return shall be filed not later

SB2203- 74 -LRB100 12241 HLH 24753 b
1than 20 days after the day of delivery of the item that is
2being sold, but may be filed by the retailer at any time sooner
3than that if he chooses to do so. The transaction reporting
4return and tax remittance or proof of exemption from the
5Illinois use tax may be transmitted to the Department by way of
6the State agency with which, or State officer with whom the
7tangible personal property must be titled or registered (if
8titling or registration is required) if the Department and such
9agency or State officer determine that this procedure will
10expedite the processing of applications for title or
11registration.
12 With each such transaction reporting return, the retailer
13shall remit the proper amount of tax due (or shall submit
14satisfactory evidence that the sale is not taxable if that is
15the case), to the Department or its agents, whereupon the
16Department shall issue, in the purchaser's name, a use tax
17receipt (or a certificate of exemption if the Department is
18satisfied that the particular sale is tax exempt) which such
19purchaser may submit to the agency with which, or State officer
20with whom, he must title or register the tangible personal
21property that is involved (if titling or registration is
22required) in support of such purchaser's application for an
23Illinois certificate or other evidence of title or registration
24to such tangible personal property.
25 No retailer's failure or refusal to remit tax under this
26Act precludes a user, who has paid the proper tax to the

SB2203- 75 -LRB100 12241 HLH 24753 b
1retailer, from obtaining his certificate of title or other
2evidence of title or registration (if titling or registration
3is required) upon satisfying the Department that such user has
4paid the proper tax (if tax is due) to the retailer. The
5Department shall adopt appropriate rules to carry out the
6mandate of this paragraph.
7 If the user who would otherwise pay tax to the retailer
8wants the transaction reporting return filed and the payment of
9the tax or proof of exemption made to the Department before the
10retailer is willing to take these actions and such user has not
11paid the tax to the retailer, such user may certify to the fact
12of such delay by the retailer and may (upon the Department
13being satisfied of the truth of such certification) transmit
14the information required by the transaction reporting return
15and the remittance for tax or proof of exemption directly to
16the Department and obtain his tax receipt or exemption
17determination, in which event the transaction reporting return
18and tax remittance (if a tax payment was required) shall be
19credited by the Department to the proper retailer's account
20with the Department, but without the 2.1% or 1.75% discount
21provided for in this Section being allowed. When the user pays
22the tax directly to the Department, he shall pay the tax in the
23same amount and in the same form in which it would be remitted
24if the tax had been remitted to the Department by the retailer.
25 Refunds made by the seller during the preceding return
26period to purchasers, on account of tangible personal property

SB2203- 76 -LRB100 12241 HLH 24753 b
1returned to the seller, shall be allowed as a deduction under
2subdivision 5 of his monthly or quarterly return, as the case
3may be, in case the seller had theretofore included the
4receipts from the sale of such tangible personal property in a
5return filed by him and had paid the tax imposed by this Act
6with respect to such receipts.
7 Where the seller is a corporation, the return filed on
8behalf of such corporation shall be signed by the president,
9vice-president, secretary or treasurer or by the properly
10accredited agent of such corporation.
11 Where the seller is a limited liability company, the return
12filed on behalf of the limited liability company shall be
13signed by a manager, member, or properly accredited agent of
14the limited liability company.
15 Except as provided in this Section, the retailer filing the
16return under this Section shall, at the time of filing such
17return, pay to the Department the amount of tax imposed by this
18Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
19on and after January 1, 1990, or $5 per calendar year,
20whichever is greater, which is allowed to reimburse the
21retailer for the expenses incurred in keeping records,
22preparing and filing returns, remitting the tax and supplying
23data to the Department on request. Any prepayment made pursuant
24to Section 2d of this Act shall be included in the amount on
25which such 2.1% or 1.75% discount is computed. In the case of
26retailers who report and pay the tax on a transaction by

SB2203- 77 -LRB100 12241 HLH 24753 b
1transaction basis, as provided in this Section, such discount
2shall be taken with each such tax remittance instead of when
3such retailer files his periodic return. The Department may
4disallow the discount for retailers whose certificate of
5registration is revoked at the time the return is filed, but
6only if the Department's decision to revoke the certificate of
7registration has become final.
8 Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Use Tax
10Act, the Service Occupation Tax Act, and the Service Use Tax
11Act, excluding any liability for prepaid sales tax to be
12remitted in accordance with Section 2d of this Act, was $10,000
13or more during the preceding 4 complete calendar quarters, he
14shall file a return with the Department each month by the 20th
15day of the month next following the month during which such tax
16liability is incurred and shall make payments to the Department
17on or before the 7th, 15th, 22nd and last day of the month
18during which such liability is incurred. On and after October
191, 2000, if the taxpayer's average monthly tax liability to the
20Department under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Service Use Tax Act, excluding any
22liability for prepaid sales tax to be remitted in accordance
23with Section 2d of this Act, was $20,000 or more during the
24preceding 4 complete calendar quarters, he shall file a return
25with the Department each month by the 20th day of the month
26next following the month during which such tax liability is

SB2203- 78 -LRB100 12241 HLH 24753 b
1incurred and shall make payment to the Department on or before
2the 7th, 15th, 22nd and last day of the month during which such
3liability is incurred. If the month during which such tax
4liability is incurred began prior to January 1, 1985, each
5payment shall be in an amount equal to 1/4 of the taxpayer's
6actual liability for the month or an amount set by the
7Department not to exceed 1/4 of the average monthly liability
8of the taxpayer to the Department for the preceding 4 complete
9calendar quarters (excluding the month of highest liability and
10the month of lowest liability in such 4 quarter period). If the
11month during which such tax liability is incurred begins on or
12after January 1, 1985 and prior to January 1, 1987, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 27.5% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1987 and prior to January 1, 1988, each
18payment shall be in an amount equal to 22.5% of the taxpayer's
19actual liability for the month or 26.25% of the taxpayer's
20liability for the same calendar month of the preceding year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1988, and prior to January 1, 1989, or
23begins on or after January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year. If the month during which

SB2203- 79 -LRB100 12241 HLH 24753 b
1such tax liability is incurred begins on or after January 1,
21989, and prior to January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year or 100% of the taxpayer's
6actual liability for the quarter monthly reporting period. The
7amount of such quarter monthly payments shall be credited
8against the final tax liability of the taxpayer's return for
9that month. Before October 1, 2000, once applicable, the
10requirement of the making of quarter monthly payments to the
11Department by taxpayers having an average monthly tax liability
12of $10,000 or more as determined in the manner provided above
13shall continue until such taxpayer's average monthly liability
14to the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

SB2203- 80 -LRB100 12241 HLH 24753 b
1the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $20,000 or
3more as determined in the manner provided above shall continue
4until such taxpayer's average monthly liability to the
5Department during the preceding 4 complete calendar quarters
6(excluding the month of highest liability and the month of
7lowest liability) is less than $19,000 or until such taxpayer's
8average monthly liability to the Department as computed for
9each calendar quarter of the 4 preceding complete calendar
10quarter period is less than $20,000. However, if a taxpayer can
11show the Department that a substantial change in the taxpayer's
12business has occurred which causes the taxpayer to anticipate
13that his average monthly tax liability for the reasonably
14foreseeable future will fall below the $20,000 threshold stated
15above, then such taxpayer may petition the Department for a
16change in such taxpayer's reporting status. The Department
17shall change such taxpayer's reporting status unless it finds
18that such change is seasonal in nature and not likely to be
19long term. If any such quarter monthly payment is not paid at
20the time or in the amount required by this Section, then the
21taxpayer shall be liable for penalties and interest on the
22difference between the minimum amount due as a payment and the
23amount of such quarter monthly payment actually and timely
24paid, except insofar as the taxpayer has previously made
25payments for that month to the Department in excess of the
26minimum payments previously due as provided in this Section.

SB2203- 81 -LRB100 12241 HLH 24753 b
1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5 The provisions of this paragraph apply before October 1,
62001. Without regard to whether a taxpayer is required to make
7quarter monthly payments as specified above, any taxpayer who
8is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes which average in
10excess of $25,000 per month during the preceding 2 complete
11calendar quarters, shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which such liability is incurred. If the month
15during which such tax liability is incurred began prior to
16September 1, 1985 (the effective date of Public Act 84-221)
17this amendatory Act of 1985, each payment shall be in an amount
18not less than 22.5% of the taxpayer's actual liability under
19Section 2d. If the month during which such tax liability is
20incurred begins on or after January 1, 1986, each payment shall
21be in an amount equal to 22.5% of the taxpayer's actual
22liability for the month or 27.5% of the taxpayer's liability
23for the same calendar month of the preceding calendar year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1987, each payment shall be in an amount
26equal to 22.5% of the taxpayer's actual liability for the month

SB2203- 82 -LRB100 12241 HLH 24753 b
1or 26.25% of the taxpayer's liability for the same calendar
2month of the preceding year. The amount of such quarter monthly
3payments shall be credited against the final tax liability of
4the taxpayer's return for that month filed under this Section
5or Section 2f, as the case may be. Once applicable, the
6requirement of the making of quarter monthly payments to the
7Department pursuant to this paragraph shall continue until such
8taxpayer's average monthly prepaid tax collections during the
9preceding 2 complete calendar quarters is $25,000 or less. If
10any such quarter monthly payment is not paid at the time or in
11the amount required, the taxpayer shall be liable for penalties
12and interest on such difference, except insofar as the taxpayer
13has previously made payments for that month in excess of the
14minimum payments previously due.
15 The provisions of this paragraph apply on and after October
161, 2001. Without regard to whether a taxpayer is required to
17make quarter monthly payments as specified above, any taxpayer
18who is required by Section 2d of this Act to collect and remit
19prepaid taxes and has collected prepaid taxes that average in
20excess of $20,000 per month during the preceding 4 complete
21calendar quarters shall file a return with the Department as
22required by Section 2f and shall make payments to the
23Department on or before the 7th, 15th, 22nd and last day of the
24month during which the liability is incurred. Each payment
25shall be in an amount equal to 22.5% of the taxpayer's actual
26liability for the month or 25% of the taxpayer's liability for

SB2203- 83 -LRB100 12241 HLH 24753 b
1the same calendar month of the preceding year. The amount of
2the quarter monthly payments shall be credited against the
3final tax liability of the taxpayer's return for that month
4filed under this Section or Section 2f, as the case may be.
5Once applicable, the requirement of the making of quarter
6monthly payments to the Department pursuant to this paragraph
7shall continue until the taxpayer's average monthly prepaid tax
8collections during the preceding 4 complete calendar quarters
9(excluding the month of highest liability and the month of
10lowest liability) is less than $19,000 or until such taxpayer's
11average monthly liability to the Department as computed for
12each calendar quarter of the 4 preceding complete calendar
13quarters is less than $20,000. If any such quarter monthly
14payment is not paid at the time or in the amount required, the
15taxpayer shall be liable for penalties and interest on such
16difference, except insofar as the taxpayer has previously made
17payments for that month in excess of the minimum payments
18previously due.
19 If any payment provided for in this Section exceeds the
20taxpayer's liabilities under this Act, the Use Tax Act, the
21Service Occupation Tax Act and the Service Use Tax Act, as
22shown on an original monthly return, the Department shall, if
23requested by the taxpayer, issue to the taxpayer a credit
24memorandum no later than 30 days after the date of payment. The
25credit evidenced by such credit memorandum may be assigned by
26the taxpayer to a similar taxpayer under this Act, the Use Tax

SB2203- 84 -LRB100 12241 HLH 24753 b
1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department. If no such request is made, the
4taxpayer may credit such excess payment against tax liability
5subsequently to be remitted to the Department under this Act,
6the Use Tax Act, the Service Occupation Tax Act or the Service
7Use Tax Act, in accordance with reasonable rules and
8regulations prescribed by the Department. If the Department
9subsequently determined that all or any part of the credit
10taken was not actually due to the taxpayer, the taxpayer's 2.1%
11and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
12of the difference between the credit taken and that actually
13due, and that taxpayer shall be liable for penalties and
14interest on such difference.
15 If a retailer of motor fuel is entitled to a credit under
16Section 2d of this Act which exceeds the taxpayer's liability
17to the Department under this Act for the month which the
18taxpayer is filing a return, the Department shall issue the
19taxpayer a credit memorandum for the excess.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund, a special fund in the
22State treasury which is hereby created, the net revenue
23realized for the preceding month from the 1% tax on sales of
24food for human consumption which is to be consumed off the
25premises where it is sold (other than alcoholic beverages, soft
26drinks and food which has been prepared for immediate

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1consumption) and prescription and nonprescription medicines,
2drugs, medical appliances, products classified as Class III
3medical devices by the United States Food and Drug
4Administration that are used for cancer treatment pursuant to a
5prescription, as well as any accessories and components related
6to those devices, and insulin, urine testing materials,
7syringes and needles used by diabetics.
8 Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund, a special
10fund in the State treasury which is hereby created, 4% of the
11net revenue realized for the preceding month from the 6.25%
12general rate.
13 Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol. Beginning
17September 1, 2010, each month the Department shall pay into the
18County and Mass Transit District Fund 20% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of sales tax holiday items.
21 Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund 16% of the net revenue
23realized for the preceding month from the 6.25% general rate on
24the selling price of tangible personal property.
25 Beginning August 1, 2000, each month the Department shall
26pay into the Local Government Tax Fund 80% of the net revenue

SB2203- 86 -LRB100 12241 HLH 24753 b
1realized for the preceding month from the 1.25% rate on the
2selling price of motor fuel and gasohol. Beginning September 1,
32010, each month the Department shall pay into the Local
4Government Tax Fund 80% of the net revenue realized for the
5preceding month from the 1.25% rate on the selling price of
6sales tax holiday items.
7 Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14 Beginning July 1, 2011, each month the Department shall pay
15into the Clean Air Act Permit Fund 80% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of sorbents used in Illinois in the process
18of sorbent injection as used to comply with the Environmental
19Protection Act or the federal Clean Air Act, but the total
20payment into the Clean Air Act Permit Fund under this Act and
21the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
22 Beginning July 1, 2013, each month the Department shall pay
23into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service Use Tax
25Act, and the Service Occupation Tax Act an amount equal to the
26average monthly deficit in the Underground Storage Tank Fund

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1during the prior year, as certified annually by the Illinois
2Environmental Protection Agency, but the total payment into the
3Underground Storage Tank Fund under this Act, the Use Tax Act,
4the Service Use Tax Act, and the Service Occupation Tax Act
5shall not exceed $18,000,000 in any State fiscal year. As used
6in this paragraph, the "average monthly deficit" shall be equal
7to the difference between the average monthly claims for
8payment by the fund and the average monthly revenues deposited
9into the fund, excluding payments made pursuant to this
10paragraph.
11 Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, the Service
13Use Tax Act, the Service Occupation Tax Act, and this Act, each
14month the Department shall deposit $500,000 into the State
15Crime Laboratory Fund.
16 Of the remainder of the moneys received by the Department
17pursuant to this Act, (a) 1.75% thereof shall be paid into the
18Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
19and after July 1, 1989, 3.8% thereof shall be paid into the
20Build Illinois Fund; provided, however, that if in any fiscal
21year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
22may be, of the moneys received by the Department and required
23to be paid into the Build Illinois Fund pursuant to this Act,
24Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
25Act, and Section 9 of the Service Occupation Tax Act, such Acts
26being hereinafter called the "Tax Acts" and such aggregate of

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12.2% or 3.8%, as the case may be, of moneys being hereinafter
2called the "Tax Act Amount", and (2) the amount transferred to
3the Build Illinois Fund from the State and Local Sales Tax
4Reform Fund shall be less than the Annual Specified Amount (as
5hereinafter defined), an amount equal to the difference shall
6be immediately paid into the Build Illinois Fund from other
7moneys received by the Department pursuant to the Tax Acts; the
8"Annual Specified Amount" means the amounts specified below for
9fiscal years 1986 through 1993:
10Fiscal YearAnnual Specified Amount
111986$54,800,000
121987$76,650,000
131988$80,480,000
141989$88,510,000
151990$115,330,000
161991$145,470,000
171992$182,730,000
181993$206,520,000;
19and means the Certified Annual Debt Service Requirement (as
20defined in Section 13 of the Build Illinois Bond Act) or the
21Tax Act Amount, whichever is greater, for fiscal year 1994 and
22each fiscal year thereafter; and further provided, that if on
23the last business day of any month the sum of (1) the Tax Act
24Amount required to be deposited into the Build Illinois Bond
25Account in the Build Illinois Fund during such month and (2)
26the amount transferred to the Build Illinois Fund from the

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1State and Local Sales Tax Reform Fund shall have been less than
21/12 of the Annual Specified Amount, an amount equal to the
3difference shall be immediately paid into the Build Illinois
4Fund from other moneys received by the Department pursuant to
5the Tax Acts; and, further provided, that in no event shall the
6payments required under the preceding proviso result in
7aggregate payments into the Build Illinois Fund pursuant to
8this clause (b) for any fiscal year in excess of the greater of
9(i) the Tax Act Amount or (ii) the Annual Specified Amount for
10such fiscal year. The amounts payable into the Build Illinois
11Fund under clause (b) of the first sentence in this paragraph
12shall be payable only until such time as the aggregate amount
13on deposit under each trust indenture securing Bonds issued and
14outstanding pursuant to the Build Illinois Bond Act is
15sufficient, taking into account any future investment income,
16to fully provide, in accordance with such indenture, for the
17defeasance of or the payment of the principal of, premium, if
18any, and interest on the Bonds secured by such indenture and on
19any Bonds expected to be issued thereafter and all fees and
20costs payable with respect thereto, all as certified by the
21Director of the Bureau of the Budget (now Governor's Office of
22Management and Budget). If on the last business day of any
23month in which Bonds are outstanding pursuant to the Build
24Illinois Bond Act, the aggregate of moneys deposited in the
25Build Illinois Bond Account in the Build Illinois Fund in such
26month shall be less than the amount required to be transferred

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1in such month from the Build Illinois Bond Account to the Build
2Illinois Bond Retirement and Interest Fund pursuant to Section
313 of the Build Illinois Bond Act, an amount equal to such
4deficiency shall be immediately paid from other moneys received
5by the Department pursuant to the Tax Acts to the Build
6Illinois Fund; provided, however, that any amounts paid to the
7Build Illinois Fund in any fiscal year pursuant to this
8sentence shall be deemed to constitute payments pursuant to
9clause (b) of the first sentence of this paragraph and shall
10reduce the amount otherwise payable for such fiscal year
11pursuant to that clause (b). The moneys received by the
12Department pursuant to this Act and required to be deposited
13into the Build Illinois Fund are subject to the pledge, claim
14and charge set forth in Section 12 of the Build Illinois Bond
15Act.
16 Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

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1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993 $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

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12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26 Beginning July 20, 1993 and in each month of each fiscal

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1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21 Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

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1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8 Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after August 26, 2014 (the
14effective date of Public Act 98-1098) this amendatory Act of
15the 98th General Assembly, each month, from the collections
16made under Section 9 of the Use Tax Act, Section 9 of the
17Service Use Tax Act, Section 9 of the Service Occupation Tax
18Act, and Section 3 of the Retailers' Occupation Tax Act, the
19Department shall pay into the Tax Compliance and Administration
20Fund, to be used, subject to appropriation, to fund additional
21auditors and compliance personnel at the Department of Revenue,
22an amount equal to 1/12 of 5% of 80% of the cash receipts
23collected during the preceding fiscal year by the Audit Bureau
24of the Department under the Use Tax Act, the Service Use Tax
25Act, the Service Occupation Tax Act, the Retailers' Occupation
26Tax Act, and associated local occupation and use taxes

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1administered by the Department.
2 Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8 The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the retailer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the retailer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The retailer's annual return to the
21Department shall also disclose the cost of goods sold by the
22retailer during the year covered by such return, opening and
23closing inventories of such goods for such year, costs of goods
24used from stock or taken from stock and given away by the
25retailer during such year, payroll information of the
26retailer's business during such year and any additional

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1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such retailer as provided for in
4this Section.
5 If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8 (i) Until January 1, 1994, the taxpayer shall be liable
9 for a penalty equal to 1/6 of 1% of the tax due from such
10 taxpayer under this Act during the period to be covered by
11 the annual return for each month or fraction of a month
12 until such return is filed as required, the penalty to be
13 assessed and collected in the same manner as any other
14 penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer shall
16 be liable for a penalty as described in Section 3-4 of the
17 Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26 The provisions of this Section concerning the filing of an

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1annual information return do not apply to a retailer who is not
2required to file an income tax return with the United States
3Government.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15 For greater simplicity of administration, manufacturers,
16importers and wholesalers whose products are sold at retail in
17Illinois by numerous retailers, and who wish to do so, may
18assume the responsibility for accounting and paying to the
19Department all tax accruing under this Act with respect to such
20sales, if the retailers who are affected do not make written
21objection to the Department to this arrangement.
22 Any person who promotes, organizes, provides retail
23selling space for concessionaires or other types of sellers at
24the Illinois State Fair, DuQuoin State Fair, county fairs,
25local fairs, art shows, flea markets and similar exhibitions or
26events, including any transient merchant as defined by Section

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12 of the Transient Merchant Act of 1987, is required to file a
2report with the Department providing the name of the merchant's
3business, the name of the person or persons engaged in
4merchant's business, the permanent address and Illinois
5Retailers Occupation Tax Registration Number of the merchant,
6the dates and location of the event and other reasonable
7information that the Department may require. The report must be
8filed not later than the 20th day of the month next following
9the month during which the event with retail sales was held.
10Any person who fails to file a report required by this Section
11commits a business offense and is subject to a fine not to
12exceed $250.
13 Any person engaged in the business of selling tangible
14personal property at retail as a concessionaire or other type
15of seller at the Illinois State Fair, county fairs, art shows,
16flea markets and similar exhibitions or events, or any
17transient merchants, as defined by Section 2 of the Transient
18Merchant Act of 1987, may be required to make a daily report of
19the amount of such sales to the Department and to make a daily
20payment of the full amount of tax due. The Department shall
21impose this requirement when it finds that there is a
22significant risk of loss of revenue to the State at such an
23exhibition or event. Such a finding shall be based on evidence
24that a substantial number of concessionaires or other sellers
25who are not residents of Illinois will be engaging in the
26business of selling tangible personal property at retail at the

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1exhibition or event, or other evidence of a significant risk of
2loss of revenue to the State. The Department shall notify
3concessionaires and other sellers affected by the imposition of
4this requirement. In the absence of notification by the
5Department, the concessionaires and other sellers shall file
6their returns as otherwise required in this Section.
7(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
898-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
98-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933,
10eff. 1-27-17; revised 2-3-17.)
11 Section 99. Effective date. This Act takes effect upon
12becoming law.
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