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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||||||||||||||
| 3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||||||||||||||||
| 4 | Section 5. The Use Tax Act is amended by changing Sections | ||||||||||||||||||||||||||||||||||||||||||||||
| 5 | 3-5.5, 3-10, and 9 as follows:
| ||||||||||||||||||||||||||||||||||||||||||||||
| 6 | (35 ILCS 105/3-5.5)
| ||||||||||||||||||||||||||||||||||||||||||||||
| 7 | Sec. 3-5.5. Food and drugs sold by not-for-profit | ||||||||||||||||||||||||||||||||||||||||||||||
| 8 | organizations; exemption. The Department shall not collect the | ||||||||||||||||||||||||||||||||||||||||||||||
| 9 | 1% tax imposed on food for human
consumption that is to be | ||||||||||||||||||||||||||||||||||||||||||||||
| 10 | consumed off the premises where it is sold (other
than | ||||||||||||||||||||||||||||||||||||||||||||||
| 11 | alcoholic beverages, soft drinks, and food that has been | ||||||||||||||||||||||||||||||||||||||||||||||
| 12 | prepared for
immediate consumption) and prescription and | ||||||||||||||||||||||||||||||||||||||||||||||
| 13 | nonprescription medicines, drugs,
medical appliances, female | ||||||||||||||||||||||||||||||||||||||||||||||
| 14 | and male condoms, incontinence products, diapers, baby wipes, | ||||||||||||||||||||||||||||||||||||||||||||||
| 15 | and insulin, urine testing materials, syringes, and needles
| ||||||||||||||||||||||||||||||||||||||||||||||
| 16 | used
by diabetics, for human use from any not-for-profit | ||||||||||||||||||||||||||||||||||||||||||||||
| 17 | organization, that sells
food in a food distribution program at | ||||||||||||||||||||||||||||||||||||||||||||||
| 18 | a price below the retail cost of the
food to purchasers who, as | ||||||||||||||||||||||||||||||||||||||||||||||
| 19 | a condition of participation in the program, are
required to | ||||||||||||||||||||||||||||||||||||||||||||||
| 20 | perform community service, located in a county or municipality | ||||||||||||||||||||||||||||||||||||||||||||||
| 21 | that
notifies the Department, in writing, that the county or | ||||||||||||||||||||||||||||||||||||||||||||||
| 22 | municipality does not
want the tax to be collected from any of | ||||||||||||||||||||||||||||||||||||||||||||||
| 23 | such organizations located
in the county or municipality.
| ||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 88-374.)
| ||||||
| 2 | (35 ILCS 105/3-10)
| ||||||
| 3 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
| 4 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||
| 5 | either the selling price or the
fair market value, if any, of | ||||||
| 6 | the tangible personal property. In all cases
where property | ||||||
| 7 | functionally used or consumed is the same as the property that
| ||||||
| 8 | was purchased at retail, then the tax is imposed on the selling | ||||||
| 9 | price of the
property. In all cases where property functionally | ||||||
| 10 | used or consumed is a
by-product or waste product that has been | ||||||
| 11 | refined, manufactured, or produced
from property purchased at | ||||||
| 12 | retail, then the tax is imposed on the lower of the
fair market | ||||||
| 13 | value, if any, of the specific property so used in this State | ||||||
| 14 | or on
the selling price of the property purchased at retail. | ||||||
| 15 | For purposes of this
Section "fair market value" means the | ||||||
| 16 | price at which property would change
hands between a willing | ||||||
| 17 | buyer and a willing seller, neither being under any
compulsion | ||||||
| 18 | to buy or sell and both having reasonable knowledge of the
| ||||||
| 19 | relevant facts. The fair market value shall be established by | ||||||
| 20 | Illinois sales by
the taxpayer of the same property as that | ||||||
| 21 | functionally used or consumed, or if
there are no such sales by | ||||||
| 22 | the taxpayer, then comparable sales or purchases of
property of | ||||||
| 23 | like kind and character in Illinois.
| ||||||
| 24 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 25 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| |||||||
| |||||||
| 1 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 2 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
| 3 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
| 4 | respect to sales tax holiday items as defined in Section 3-6 of | ||||||
| 5 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
| 6 | With respect to gasohol, the tax imposed by this Act | ||||||
| 7 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
| 8 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
| 9 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
| 10 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
| 11 | made
thereafter.
If, at any time, however, the tax under this | ||||||
| 12 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
| 13 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
| 14 | sales of gasohol made during that time.
| ||||||
| 15 | With respect to majority blended ethanol fuel, the tax | ||||||
| 16 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
| 17 | made on or after July 1, 2003 and on or before
December 31, | ||||||
| 18 | 2023 but applies to 100% of the proceeds of sales made | ||||||
| 19 | thereafter.
| ||||||
| 20 | With respect to biodiesel blends with no less than 1% and | ||||||
| 21 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
| 22 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
| 23 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
| 24 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
| 25 | the tax under this Act on sales of biodiesel blends
with no | ||||||
| 26 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
| |||||||
| |||||||
| 1 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
| 2 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
| 3 | 1% and no more than 10% biodiesel
made
during that time.
| ||||||
| 4 | With respect to 100% biodiesel and biodiesel blends with | ||||||
| 5 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
| 6 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
| 7 | after July 1, 2003 and on or before
December 31, 2023 but | ||||||
| 8 | applies to 100% of the proceeds of sales made
thereafter.
| ||||||
| 9 | With respect to food for human consumption that is to be | ||||||
| 10 | consumed off the
premises where it is sold (other than | ||||||
| 11 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 12 | prepared for immediate consumption) and prescription and
| ||||||
| 13 | nonprescription medicines, drugs, medical appliances, female | ||||||
| 14 | and male condoms, incontinence products, diapers, baby wipes, | ||||||
| 15 | products classified as Class III medical devices by the United | ||||||
| 16 | States Food and Drug Administration that are used for cancer | ||||||
| 17 | treatment pursuant to a prescription, as well as any | ||||||
| 18 | accessories and components related to those devices, | ||||||
| 19 | modifications to a motor
vehicle for the purpose of rendering | ||||||
| 20 | it usable by a person with a disability, and
insulin, urine | ||||||
| 21 | testing materials, syringes, and needles used by diabetics, for
| ||||||
| 22 | human use, the tax is imposed at the rate of 1%. For the | ||||||
| 23 | purposes of this
Section, until September 1, 2009: the term | ||||||
| 24 | "soft drinks" means any complete, finished, ready-to-use,
| ||||||
| 25 | non-alcoholic drink, whether carbonated or not, including but | ||||||
| 26 | not limited to
soda water, cola, fruit juice, vegetable juice, | ||||||
| |||||||
| |||||||
| 1 | carbonated water, and all other
preparations commonly known as | ||||||
| 2 | soft drinks of whatever kind or description that
are contained | ||||||
| 3 | in any closed or sealed bottle, can, carton, or container,
| ||||||
| 4 | regardless of size; but "soft drinks" does not include coffee, | ||||||
| 5 | tea, non-carbonated
water, infant formula, milk or milk | ||||||
| 6 | products as defined in the Grade A
Pasteurized Milk and Milk | ||||||
| 7 | Products Act, or drinks containing 50% or more
natural fruit or | ||||||
| 8 | vegetable juice.
| ||||||
| 9 | Notwithstanding any other provisions of this
Act, | ||||||
| 10 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 11 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 12 | drinks" do not include beverages that contain milk or milk | ||||||
| 13 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 14 | than 50% of vegetable or fruit juice by volume. | ||||||
| 15 | Until August 1, 2009, and notwithstanding any other | ||||||
| 16 | provisions of this
Act, "food for human consumption that is to | ||||||
| 17 | be consumed off the premises where
it is sold" includes all | ||||||
| 18 | food sold through a vending machine, except soft
drinks and | ||||||
| 19 | food products that are dispensed hot from a vending machine,
| ||||||
| 20 | regardless of the location of the vending machine. Beginning | ||||||
| 21 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 22 | this Act, "food for human consumption that is to be consumed | ||||||
| 23 | off the premises where it is sold" includes all food sold | ||||||
| 24 | through a vending machine, except soft drinks, candy, and food | ||||||
| 25 | products that are dispensed hot from a vending machine, | ||||||
| 26 | regardless of the location of the vending machine.
| ||||||
| |||||||
| |||||||
| 1 | Notwithstanding any other provisions of this
Act, | ||||||
| 2 | beginning September 1, 2009, "food for human consumption that | ||||||
| 3 | is to be consumed off the premises where
it is sold" does not | ||||||
| 4 | include candy. For purposes of this Section, "candy" means a | ||||||
| 5 | preparation of sugar, honey, or other natural or artificial | ||||||
| 6 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 7 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 8 | pieces. "Candy" does not include any preparation that contains | ||||||
| 9 | flour or requires refrigeration. | ||||||
| 10 | Notwithstanding any other provisions of this
Act, | ||||||
| 11 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 12 | drugs" does not include grooming and hygiene products. For | ||||||
| 13 | purposes of this Section, "grooming and hygiene products" | ||||||
| 14 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 15 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 16 | lotions and screens, unless those products are available by | ||||||
| 17 | prescription only, regardless of whether the products meet the | ||||||
| 18 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 19 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 20 | use that contains a label that identifies the product as a drug | ||||||
| 21 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 22 | label includes: | ||||||
| 23 | (A) A "Drug Facts" panel; or | ||||||
| 24 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 25 | list of those ingredients contained in the compound, | ||||||
| 26 | substance or preparation. | ||||||
| |||||||
| |||||||
| 1 | Beginning on the effective date of this amendatory Act of | ||||||
| 2 | the 98th General Assembly, "prescription and nonprescription | ||||||
| 3 | medicines and drugs" includes medical cannabis purchased from a | ||||||
| 4 | registered dispensing organization under the Compassionate Use | ||||||
| 5 | of Medical Cannabis Pilot Program Act. | ||||||
| 6 | If the property that is purchased at retail from a retailer | ||||||
| 7 | is acquired
outside Illinois and used outside Illinois before | ||||||
| 8 | being brought to Illinois
for use here and is taxable under | ||||||
| 9 | this Act, the "selling price" on which
the tax is computed | ||||||
| 10 | shall be reduced by an amount that represents a
reasonable | ||||||
| 11 | allowance for depreciation for the period of prior out-of-state | ||||||
| 12 | use.
| ||||||
| 13 | (Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16; | ||||||
| 14 | 100-22, eff. 7-6-17.)
| ||||||
| 15 | (35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||||||
| 16 | (Text of Section before amendment by P.A. 100-363) | ||||||
| 17 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
| 18 | and
trailers that are required to be registered with an agency | ||||||
| 19 | of this State,
each retailer
required or authorized to collect | ||||||
| 20 | the tax imposed by this Act shall pay
to the Department the | ||||||
| 21 | amount of such tax (except as otherwise provided)
at the time | ||||||
| 22 | when he is required to file his return for the period during
| ||||||
| 23 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
| 24 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
| 25 | per calendar
year, whichever is greater, which is allowed to | ||||||
| |||||||
| |||||||
| 1 | reimburse the retailer
for expenses incurred in collecting the | ||||||
| 2 | tax, keeping records, preparing
and filing returns, remitting | ||||||
| 3 | the tax and supplying data to the
Department on request. In the | ||||||
| 4 | case of retailers who report and pay the
tax on a transaction | ||||||
| 5 | by transaction basis, as provided in this Section,
such | ||||||
| 6 | discount shall be taken with each such tax remittance instead | ||||||
| 7 | of
when such retailer files his periodic return. The discount | ||||||
| 8 | allowed under this Section is allowed only for returns that are | ||||||
| 9 | filed in the manner required by this Act. The Department may | ||||||
| 10 | disallow the discount for retailers whose certificate of | ||||||
| 11 | registration is revoked at the time the return is filed, but | ||||||
| 12 | only if the Department's decision to revoke the certificate of | ||||||
| 13 | registration has become final. A retailer need not remit
that | ||||||
| 14 | part of any tax collected by him to the extent that he is | ||||||
| 15 | required
to remit and does remit the tax imposed by the | ||||||
| 16 | Retailers' Occupation
Tax Act, with respect to the sale of the | ||||||
| 17 | same property. | ||||||
| 18 | Where such tangible personal property is sold under a | ||||||
| 19 | conditional
sales contract, or under any other form of sale | ||||||
| 20 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 21 | extended beyond the close of
the period for which the return is | ||||||
| 22 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
| 23 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
| 24 | to be registered with an agency of this State),
may collect for | ||||||
| 25 | each
tax return period, only the tax applicable to that part of | ||||||
| 26 | the selling
price actually received during such tax return | ||||||
| |||||||
| |||||||
| 1 | period. | ||||||
| 2 | Except as provided in this Section, on or before the | ||||||
| 3 | twentieth day of each
calendar month, such retailer shall file | ||||||
| 4 | a return for the preceding
calendar month. Such return shall be | ||||||
| 5 | filed on forms prescribed by the
Department and shall furnish | ||||||
| 6 | such information as the Department may
reasonably require. On | ||||||
| 7 | and after January 1, 2018, except for returns for motor | ||||||
| 8 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 9 | to be registered with an agency of this State, with respect to | ||||||
| 10 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 11 | all returns required to be filed pursuant to this Act shall be | ||||||
| 12 | filed electronically. Retailers who demonstrate that they do | ||||||
| 13 | not have access to the Internet or demonstrate hardship in | ||||||
| 14 | filing electronically may petition the Department to waive the | ||||||
| 15 | electronic filing requirement. | ||||||
| 16 | The Department may require returns to be filed on a | ||||||
| 17 | quarterly basis.
If so required, a return for each calendar | ||||||
| 18 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 19 | calendar month following the end of such
calendar quarter. The | ||||||
| 20 | taxpayer shall also file a return with the
Department for each | ||||||
| 21 | of the first two months of each calendar quarter, on or
before | ||||||
| 22 | the twentieth day of the following calendar month, stating: | ||||||
| 23 | 1. The name of the seller; | ||||||
| 24 | 2. The address of the principal place of business from | ||||||
| 25 | which he engages
in the business of selling tangible | ||||||
| 26 | personal property at retail in this State; | ||||||
| |||||||
| |||||||
| 1 | 3. The total amount of taxable receipts received by him | ||||||
| 2 | during the
preceding calendar month from sales of tangible | ||||||
| 3 | personal property by him
during such preceding calendar | ||||||
| 4 | month, including receipts from charge and
time sales, but | ||||||
| 5 | less all deductions allowed by law; | ||||||
| 6 | 4. The amount of credit provided in Section 2d of this | ||||||
| 7 | Act; | ||||||
| 8 | 5. The amount of tax due; | ||||||
| 9 | 5-5. The signature of the taxpayer; and | ||||||
| 10 | 6. Such other reasonable information as the Department | ||||||
| 11 | may
require. | ||||||
| 12 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 13 | the proper notice
and demand for signature by the Department, | ||||||
| 14 | the return shall be considered
valid and any amount shown to be | ||||||
| 15 | due on the return shall be deemed assessed. | ||||||
| 16 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 17 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 18 | payments required by rules of the
Department by electronic | ||||||
| 19 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 20 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 21 | all
payments required by rules of the Department by electronic | ||||||
| 22 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 23 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 24 | all payments required by rules of the Department
by electronic | ||||||
| 25 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 26 | an annual tax liability of $200,000 or more shall make all | ||||||
| |||||||
| |||||||
| 1 | payments required by
rules of the Department by electronic | ||||||
| 2 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 3 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 4 | other State and local occupation and use tax laws administered | ||||||
| 5 | by the
Department, for the immediately preceding calendar year. | ||||||
| 6 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 7 | taxpayer's liabilities under this Act, and under all other | ||||||
| 8 | State
and local occupation and use tax laws administered by the | ||||||
| 9 | Department, for the
immediately preceding calendar year | ||||||
| 10 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 11 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 12 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 13 | all payments required by rules of the Department by
electronic | ||||||
| 14 | funds transfer. | ||||||
| 15 | Before August 1 of each year beginning in 1993, the | ||||||
| 16 | Department shall notify
all taxpayers required to make payments | ||||||
| 17 | by electronic funds transfer. All
taxpayers required to make | ||||||
| 18 | payments by electronic funds transfer shall make
those payments | ||||||
| 19 | for a minimum of one year beginning on October 1. | ||||||
| 20 | Any taxpayer not required to make payments by electronic | ||||||
| 21 | funds transfer may
make payments by electronic funds transfer | ||||||
| 22 | with the permission of the
Department. | ||||||
| 23 | All taxpayers required to make payment by electronic funds | ||||||
| 24 | transfer and any
taxpayers authorized to voluntarily make | ||||||
| 25 | payments by electronic funds transfer
shall make those payments | ||||||
| 26 | in the manner authorized by the Department. | ||||||
| |||||||
| |||||||
| 1 | The Department shall adopt such rules as are necessary to | ||||||
| 2 | effectuate a
program of electronic funds transfer and the | ||||||
| 3 | requirements of this Section. | ||||||
| 4 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 5 | tax liability
to the Department
under this Act, the Retailers' | ||||||
| 6 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
| 7 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
| 8 | calendar quarters, he shall file a return with the
Department | ||||||
| 9 | each month by the 20th day of the month next following the | ||||||
| 10 | month
during which such tax liability is incurred and shall | ||||||
| 11 | make payments to the
Department on or before the 7th, 15th, | ||||||
| 12 | 22nd and last day of the month
during which such liability is | ||||||
| 13 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
| 14 | average monthly tax liability
to the Department under this Act, | ||||||
| 15 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
| 16 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
| 17 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 18 | with
the Department each month by the 20th day of the month | ||||||
| 19 | next following the month
during which such tax liability is | ||||||
| 20 | incurred and shall make payment to the
Department on or before | ||||||
| 21 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
| 22 | liability is incurred.
If the month during which such tax
| ||||||
| 23 | liability is incurred began prior to January 1, 1985, each | ||||||
| 24 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
| 25 | actual liability for the month or an amount set by the | ||||||
| 26 | Department not to
exceed 1/4 of the average monthly liability | ||||||
| |||||||
| |||||||
| 1 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
| 2 | calendar quarters (excluding the
month of highest liability and | ||||||
| 3 | the month of lowest liability in such 4
quarter period). If the | ||||||
| 4 | month during which such tax liability is incurred
begins on or | ||||||
| 5 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
| 6 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
| 7 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
| 8 | liability for the same calendar
month of the preceding year. If | ||||||
| 9 | the month during which such tax liability
is incurred begins on | ||||||
| 10 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
| 11 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
| 12 | actual liability for the month or 26.25% of the taxpayer's | ||||||
| 13 | liability for
the same calendar month of the preceding year. If | ||||||
| 14 | the month during which such
tax liability is incurred begins on | ||||||
| 15 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
| 16 | begins on or after January 1, 1996, each payment shall be in an | ||||||
| 17 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
| 18 | the month or 25% of the
taxpayer's liability for the same | ||||||
| 19 | calendar month of the preceding year. If the
month during which | ||||||
| 20 | such tax liability is incurred begins on or after January 1,
| ||||||
| 21 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
| 22 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
| 23 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 24 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 25 | actual liability for the quarter monthly reporting period. The
| ||||||
| 26 | amount of such quarter monthly payments shall be credited | ||||||
| |||||||
| |||||||
| 1 | against the final tax
liability
of the taxpayer's return for | ||||||
| 2 | that month. Before October 1, 2000, once
applicable, the | ||||||
| 3 | requirement
of the making of quarter monthly payments to the | ||||||
| 4 | Department shall continue
until such taxpayer's average | ||||||
| 5 | monthly liability to the Department during
the preceding 4 | ||||||
| 6 | complete calendar quarters (excluding the month of highest
| ||||||
| 7 | liability and the month of lowest liability) is less than
| ||||||
| 8 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
| 9 | the Department as computed for
each calendar quarter of the 4 | ||||||
| 10 | preceding complete calendar quarter period
is less than | ||||||
| 11 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
| 12 | substantial change in the taxpayer's business has occurred | ||||||
| 13 | which causes
the taxpayer to anticipate that his average | ||||||
| 14 | monthly tax liability for the
reasonably foreseeable future | ||||||
| 15 | will fall below the $10,000 threshold
stated above, then
such | ||||||
| 16 | taxpayer
may petition the Department for change in such | ||||||
| 17 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
| 18 | applicable, the requirement of the making
of quarter monthly | ||||||
| 19 | payments to the Department shall continue until such
taxpayer's | ||||||
| 20 | average monthly liability to the Department during the | ||||||
| 21 | preceding 4
complete calendar quarters (excluding the month of | ||||||
| 22 | highest liability and the
month of lowest liability) is less | ||||||
| 23 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
| 24 | to the Department as computed for each calendar
quarter of the | ||||||
| 25 | 4 preceding complete calendar quarter period is less than
| ||||||
| 26 | $20,000. However, if a taxpayer can show the Department that a | ||||||
| |||||||
| |||||||
| 1 | substantial
change in the taxpayer's business has occurred | ||||||
| 2 | which causes the taxpayer to
anticipate that his average | ||||||
| 3 | monthly tax liability for the reasonably
foreseeable future | ||||||
| 4 | will fall below the $20,000 threshold stated above, then
such | ||||||
| 5 | taxpayer may petition the Department for a change in such | ||||||
| 6 | taxpayer's
reporting status.
The Department shall change such | ||||||
| 7 | taxpayer's reporting status unless it
finds that such change is | ||||||
| 8 | seasonal in nature and not likely to be long
term. If any such | ||||||
| 9 | quarter monthly payment is not paid at the time or in
the | ||||||
| 10 | amount required by this Section, then the taxpayer shall be | ||||||
| 11 | liable for
penalties and interest on
the difference between the | ||||||
| 12 | minimum amount due and the amount of such
quarter monthly | ||||||
| 13 | payment actually and timely paid, except insofar as the
| ||||||
| 14 | taxpayer has previously made payments for that month to the | ||||||
| 15 | Department in
excess of the minimum payments previously due as | ||||||
| 16 | provided in this Section.
The Department shall make reasonable | ||||||
| 17 | rules and regulations to govern the
quarter monthly payment | ||||||
| 18 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
| 19 | on other than a calendar monthly basis. | ||||||
| 20 | If any such payment provided for in this Section exceeds | ||||||
| 21 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
| 22 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
| 23 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
| 24 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
| 25 | no later than 30 days after the date of payment, which
| ||||||
| 26 | memorandum may be submitted by the taxpayer to the Department | ||||||
| |||||||
| |||||||
| 1 | in payment of
tax liability subsequently to be remitted by the | ||||||
| 2 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
| 3 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
| 4 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
| 5 | in accordance with reasonable rules and regulations to
be | ||||||
| 6 | prescribed by the Department, except that if such excess | ||||||
| 7 | payment is
shown on an original monthly return and is made | ||||||
| 8 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
| 9 | unless requested by the taxpayer. If no
such request is made, | ||||||
| 10 | the taxpayer may credit such excess payment against
tax | ||||||
| 11 | liability subsequently to be remitted by the taxpayer to the | ||||||
| 12 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
| 13 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
| 14 | accordance with reasonable rules and
regulations prescribed by | ||||||
| 15 | the Department. If the Department subsequently
determines that | ||||||
| 16 | all or any part of the credit taken was not actually due to
the | ||||||
| 17 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
| 18 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
| 19 | credit taken and
that actually due, and the taxpayer shall be | ||||||
| 20 | liable for penalties and
interest on such difference. | ||||||
| 21 | If the retailer is otherwise required to file a monthly | ||||||
| 22 | return and if the
retailer's average monthly tax liability to | ||||||
| 23 | the Department
does not exceed $200, the Department may | ||||||
| 24 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 25 | with the return for January, February,
and March of a given | ||||||
| 26 | year being due by April 20 of such year; with the
return for | ||||||
| |||||||
| |||||||
| 1 | April, May and June of a given year being due by July 20 of
such | ||||||
| 2 | year; with the return for July, August and September of a given
| ||||||
| 3 | year being due by October 20 of such year, and with the return | ||||||
| 4 | for
October, November and December of a given year being due by | ||||||
| 5 | January 20
of the following year. | ||||||
| 6 | If the retailer is otherwise required to file a monthly or | ||||||
| 7 | quarterly
return and if the retailer's average monthly tax | ||||||
| 8 | liability to the
Department does not exceed $50, the Department | ||||||
| 9 | may authorize his returns to
be filed on an annual basis, with | ||||||
| 10 | the return for a given year being due by
January 20 of the | ||||||
| 11 | following year. | ||||||
| 12 | Such quarter annual and annual returns, as to form and | ||||||
| 13 | substance,
shall be subject to the same requirements as monthly | ||||||
| 14 | returns. | ||||||
| 15 | Notwithstanding any other provision in this Act concerning | ||||||
| 16 | the time
within which a retailer may file his return, in the | ||||||
| 17 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 18 | which makes him responsible
for filing returns under this Act, | ||||||
| 19 | such retailer shall file a final
return under this Act with the | ||||||
| 20 | Department not more than one month after
discontinuing such | ||||||
| 21 | business. | ||||||
| 22 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 23 | aircraft, and trailers that are required to be registered with | ||||||
| 24 | an agency of
this State, every
retailer selling this kind of | ||||||
| 25 | tangible personal property shall file,
with the Department, | ||||||
| 26 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| |||||||
| |||||||
| 1 | separate return for each such item of tangible personal
| ||||||
| 2 | property which the retailer sells, except that if, in the same
| ||||||
| 3 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 4 | vehicles or
trailers transfers more than
one aircraft, | ||||||
| 5 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 6 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
| 7 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
| 8 | vehicles, or trailers
transfers more than one aircraft, | ||||||
| 9 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 10 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
| 11 | Act, then
that seller may report the transfer of all the
| ||||||
| 12 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
| 13 | that transaction to the Department on the same
uniform
| ||||||
| 14 | invoice-transaction reporting return form.
For purposes of | ||||||
| 15 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
| 16 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 17 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
| 18 | with an inboard motor. | ||||||
| 19 | The transaction reporting return in the case of motor | ||||||
| 20 | vehicles
or trailers that are required to be registered with an | ||||||
| 21 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 22 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 23 | Code and must show the name and address of the
seller; the name | ||||||
| 24 | and address of the purchaser; the amount of the selling
price | ||||||
| 25 | including the amount allowed by the retailer for traded-in
| ||||||
| 26 | property, if any; the amount allowed by the retailer for the | ||||||
| |||||||
| |||||||
| 1 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 2 | which Section 2 of
this Act allows an exemption for the value | ||||||
| 3 | of traded-in property; the
balance payable after deducting such | ||||||
| 4 | trade-in allowance from the total
selling price; the amount of | ||||||
| 5 | tax due from the retailer with respect to
such transaction; the | ||||||
| 6 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 7 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 8 | due in that particular instance, if that is claimed to be the | ||||||
| 9 | fact);
the place and date of the sale; a sufficient | ||||||
| 10 | identification of the
property sold; such other information as | ||||||
| 11 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 12 | such other information as the Department
may reasonably | ||||||
| 13 | require. | ||||||
| 14 | The transaction reporting return in the case of watercraft
| ||||||
| 15 | and aircraft must show
the name and address of the seller; the | ||||||
| 16 | name and address of the
purchaser; the amount of the selling | ||||||
| 17 | price including the amount allowed
by the retailer for | ||||||
| 18 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 19 | for the traded-in tangible personal property, if any, to
the | ||||||
| 20 | extent to which Section 2 of this Act allows an exemption for | ||||||
| 21 | the
value of traded-in property; the balance payable after | ||||||
| 22 | deducting such
trade-in allowance from the total selling price; | ||||||
| 23 | the amount of tax due
from the retailer with respect to such | ||||||
| 24 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 25 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 26 | such tax is not due in that particular
instance, if that is | ||||||
| |||||||
| |||||||
| 1 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 2 | sufficient identification of the property sold, and such other
| ||||||
| 3 | information as the Department may reasonably require. | ||||||
| 4 | Such transaction reporting return shall be filed not later | ||||||
| 5 | than 20
days after the date of delivery of the item that is | ||||||
| 6 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 7 | than that if he chooses to
do so. The transaction reporting | ||||||
| 8 | return and tax remittance or proof of
exemption from the tax | ||||||
| 9 | that is imposed by this Act may be transmitted to
the | ||||||
| 10 | Department by way of the State agency with which, or State | ||||||
| 11 | officer
with whom, the tangible personal property must be | ||||||
| 12 | titled or registered
(if titling or registration is required) | ||||||
| 13 | if the Department and such
agency or State officer determine | ||||||
| 14 | that this procedure will expedite the
processing of | ||||||
| 15 | applications for title or registration. | ||||||
| 16 | With each such transaction reporting return, the retailer | ||||||
| 17 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 18 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 19 | the case), to the Department or its
agents, whereupon the | ||||||
| 20 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
| 21 | (or a certificate of exemption if the Department is
satisfied | ||||||
| 22 | that the particular sale is tax exempt) which such purchaser
| ||||||
| 23 | may submit to the agency with which, or State officer with | ||||||
| 24 | whom, he must
title or register the tangible personal property | ||||||
| 25 | that is involved (if
titling or registration is required) in | ||||||
| 26 | support of such purchaser's
application for an Illinois | ||||||
| |||||||
| |||||||
| 1 | certificate or other evidence of title or
registration to such | ||||||
| 2 | tangible personal property. | ||||||
| 3 | No retailer's failure or refusal to remit tax under this | ||||||
| 4 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 5 | retailer, from
obtaining his certificate of title or other | ||||||
| 6 | evidence of title or
registration (if titling or registration | ||||||
| 7 | is required) upon satisfying
the Department that such user has | ||||||
| 8 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 9 | Department shall adopt appropriate rules to carry out
the | ||||||
| 10 | mandate of this paragraph. | ||||||
| 11 | If the user who would otherwise pay tax to the retailer | ||||||
| 12 | wants the
transaction reporting return filed and the payment of | ||||||
| 13 | tax or proof of
exemption made to the Department before the | ||||||
| 14 | retailer is willing to take
these actions and such user has not | ||||||
| 15 | paid the tax to the retailer, such
user may certify to the fact | ||||||
| 16 | of such delay by the retailer, and may
(upon the Department | ||||||
| 17 | being satisfied of the truth of such certification)
transmit | ||||||
| 18 | the information required by the transaction reporting return
| ||||||
| 19 | and the remittance for tax or proof of exemption directly to | ||||||
| 20 | the
Department and obtain his tax receipt or exemption | ||||||
| 21 | determination, in
which event the transaction reporting return | ||||||
| 22 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 23 | credited by the Department to the
proper retailer's account | ||||||
| 24 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 25 | provided for in this Section being allowed. When the user pays
| ||||||
| 26 | the tax directly to the Department, he shall pay the tax in the | ||||||
| |||||||
| |||||||
| 1 | same
amount and in the same form in which it would be remitted | ||||||
| 2 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 3 | Where a retailer collects the tax with respect to the | ||||||
| 4 | selling price
of tangible personal property which he sells and | ||||||
| 5 | the purchaser
thereafter returns such tangible personal | ||||||
| 6 | property and the retailer
refunds the selling price thereof to | ||||||
| 7 | the purchaser, such retailer shall
also refund, to the | ||||||
| 8 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
| 9 | his return for the period in which he refunds such tax to
the | ||||||
| 10 | purchaser, the retailer may deduct the amount of the tax so | ||||||
| 11 | refunded
by him to the purchaser from any other use tax which | ||||||
| 12 | such retailer may
be required to pay or remit to the | ||||||
| 13 | Department, as shown by such return,
if the amount of the tax | ||||||
| 14 | to be deducted was previously remitted to the
Department by | ||||||
| 15 | such retailer. If the retailer has not previously
remitted the | ||||||
| 16 | amount of such tax to the Department, he is entitled to no
| ||||||
| 17 | deduction under this Act upon refunding such tax to the | ||||||
| 18 | purchaser. | ||||||
| 19 | Any retailer filing a return under this Section shall also | ||||||
| 20 | include
(for the purpose of paying tax thereon) the total tax | ||||||
| 21 | covered by such
return upon the selling price of tangible | ||||||
| 22 | personal property purchased by
him at retail from a retailer, | ||||||
| 23 | but as to which the tax imposed by this
Act was not collected | ||||||
| 24 | from the retailer filing such return, and such
retailer shall | ||||||
| 25 | remit the amount of such tax to the Department when
filing such | ||||||
| 26 | return. | ||||||
| |||||||
| |||||||
| 1 | If experience indicates such action to be practicable, the | ||||||
| 2 | Department
may prescribe and furnish a combination or joint | ||||||
| 3 | return which will
enable retailers, who are required to file | ||||||
| 4 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
| 5 | Act, to furnish all the return
information required by both | ||||||
| 6 | Acts on the one form. | ||||||
| 7 | Where the retailer has more than one business registered | ||||||
| 8 | with the
Department under separate registration under this Act, | ||||||
| 9 | such retailer may
not file each return that is due as a single | ||||||
| 10 | return covering all such
registered businesses, but shall file | ||||||
| 11 | separate returns for each such
registered business. | ||||||
| 12 | Beginning January 1, 1990, each month the Department shall | ||||||
| 13 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
| 14 | fund in the State Treasury
which is hereby created, the net | ||||||
| 15 | revenue realized for the preceding month
from the 1% tax on | ||||||
| 16 | sales of food for human consumption which is to be
consumed off | ||||||
| 17 | the premises where it is sold (other than alcoholic beverages,
| ||||||
| 18 | soft drinks and food which has been prepared for immediate | ||||||
| 19 | consumption) and
prescription and nonprescription medicines, | ||||||
| 20 | drugs, medical appliances, female and male condoms, | ||||||
| 21 | incontinence products, diapers, baby wipes, products | ||||||
| 22 | classified as Class III medical devices by the United States | ||||||
| 23 | Food and Drug Administration that are used for cancer treatment | ||||||
| 24 | pursuant to a prescription, as well as any accessories and | ||||||
| 25 | components related to those devices, and
insulin, urine testing | ||||||
| 26 | materials, syringes and needles used by diabetics. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 3 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 4 | general rate
on the selling price of tangible personal property | ||||||
| 5 | which is purchased
outside Illinois at retail from a retailer | ||||||
| 6 | and which is titled or
registered by an agency of this State's | ||||||
| 7 | government. | ||||||
| 8 | Beginning January 1, 1990, each month the Department shall | ||||||
| 9 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
| 10 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
| 11 | the preceding month from the 6.25% general rate on the selling
| ||||||
| 12 | price of tangible personal property, other than tangible | ||||||
| 13 | personal property
which is purchased outside Illinois at retail | ||||||
| 14 | from a retailer and which is
titled or registered by an agency | ||||||
| 15 | of this State's government. | ||||||
| 16 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 17 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 18 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 19 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 20 | September 1, 2010, each
month the Department shall pay into the
| ||||||
| 21 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
| 22 | realized for the
preceding month from the 1.25% rate on the | ||||||
| 23 | selling price of sales tax holiday items. | ||||||
| 24 | Beginning January 1, 1990, each month the Department shall | ||||||
| 25 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 26 | realized for the
preceding month from the 6.25% general rate on | ||||||
| |||||||
| |||||||
| 1 | the selling price of
tangible personal property which is | ||||||
| 2 | purchased outside Illinois at retail
from a retailer and which | ||||||
| 3 | is titled or registered by an agency of this
State's | ||||||
| 4 | government. | ||||||
| 5 | Beginning October 1, 2009, each month the Department shall | ||||||
| 6 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 7 | an amount estimated by the Department to represent 80% of the | ||||||
| 8 | net revenue realized for the preceding month from the sale of | ||||||
| 9 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 10 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 11 | are now taxed at 6.25%. | ||||||
| 12 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 13 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 14 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 15 | the selling price of sorbents used in Illinois in the process | ||||||
| 16 | of sorbent injection as used to comply with the Environmental | ||||||
| 17 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 18 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 19 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
| 20 | in any fiscal year. | ||||||
| 21 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 22 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 23 | collected under this Act, the Service Use Tax Act, the Service | ||||||
| 24 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 25 | amount equal to the average monthly deficit in the Underground | ||||||
| 26 | Storage Tank Fund during the prior year, as certified annually | ||||||
| |||||||
| |||||||
| 1 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 2 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 3 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
| 4 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
| 5 | in any State fiscal year. As used in this paragraph, the | ||||||
| 6 | "average monthly deficit" shall be equal to the difference | ||||||
| 7 | between the average monthly claims for payment by the fund and | ||||||
| 8 | the average monthly revenues deposited into the fund, excluding | ||||||
| 9 | payments made pursuant to this paragraph. | ||||||
| 10 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 11 | received by the Department under this Act, the Service Use Tax | ||||||
| 12 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
| 13 | Occupation Tax Act, each month the Department shall deposit | ||||||
| 14 | $500,000 into the State Crime Laboratory Fund. | ||||||
| 15 | Of the remainder of the moneys received by the Department | ||||||
| 16 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
| 17 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
| 18 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
| 19 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
| 20 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
| 21 | may be, of the
moneys received by the Department and required | ||||||
| 22 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
| 23 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
| 24 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
| 25 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
| 26 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
| |||||||
| |||||||
| 1 | may be, of moneys being hereinafter called the "Tax Act | ||||||
| 2 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
| 3 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
| 4 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
| 5 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
| 6 | difference shall be immediately paid into the Build
Illinois | ||||||
| 7 | Fund from other moneys received by the Department pursuant to | ||||||
| 8 | the
Tax Acts; and further provided, that if on the last | ||||||
| 9 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
| 10 | required to be deposited into the
Build Illinois Bond Account | ||||||
| 11 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
| 12 | transferred during such month to the Build Illinois Fund
from | ||||||
| 13 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 14 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 15 | the difference
shall be immediately paid into the Build | ||||||
| 16 | Illinois Fund from other moneys
received by the Department | ||||||
| 17 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
| 18 | event shall the payments required under the
preceding proviso | ||||||
| 19 | result in aggregate payments into the Build Illinois Fund
| ||||||
| 20 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 21 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 22 | Specified Amount for such
fiscal year; and, further provided, | ||||||
| 23 | that the amounts payable into the Build
Illinois Fund under | ||||||
| 24 | this clause (b) shall be payable only until such time
as the | ||||||
| 25 | aggregate amount on deposit under each trust
indenture securing | ||||||
| 26 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
| |||||||
| |||||||
| 1 | Bond Act is sufficient, taking into account any future | ||||||
| 2 | investment
income, to fully provide, in accordance with such | ||||||
| 3 | indenture, for the
defeasance of or the payment of the | ||||||
| 4 | principal of, premium, if any, and
interest on the Bonds | ||||||
| 5 | secured by such indenture and on any Bonds expected
to be | ||||||
| 6 | issued thereafter and all fees and costs payable with respect | ||||||
| 7 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
| 8 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 9 | the last
business day of any month in which Bonds are | ||||||
| 10 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
| 11 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 12 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 13 | than the amount required to be transferred in such month from
| ||||||
| 14 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 15 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 16 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 17 | shall be immediately paid
from other moneys received by the | ||||||
| 18 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 19 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 20 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 21 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 22 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 23 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 24 | preceding sentence. The moneys received by
the Department | ||||||
| 25 | pursuant to this Act and required to be deposited into the
| ||||||
| 26 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | and the
McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | preceding paragraphs or
in any amendments thereto
hereafter | |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
| 2 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
| 3 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
| 4 | preceding
month from the 6.25% general rate on the selling | ||||||
| 5 | price of tangible personal
property. | ||||||
| 6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 8 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 9 | enacted, beginning with the receipt of the first
report of | ||||||
| 10 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 11 | period, the Department shall each month pay into the Energy | ||||||
| 12 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 13 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 14 | that was sold to an eligible business.
For purposes of this | ||||||
| 15 | paragraph, the term "eligible business" means a new
electric | ||||||
| 16 | generating facility certified pursuant to Section 605-332 of | ||||||
| 17 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 18 | Civil Administrative
Code of Illinois. | ||||||
| 19 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 20 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 21 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 22 | the preceding paragraphs or in any amendments to this Section | ||||||
| 23 | hereafter enacted, beginning on the first day of the first | ||||||
| 24 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 25 | effective date of Public Act 98-1098), each month, from the | ||||||
| 26 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| |||||||
| |||||||
| 1 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 2 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 3 | the Department shall pay into the Tax Compliance and | ||||||
| 4 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 5 | fund additional auditors and compliance personnel at the | ||||||
| 6 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 7 | the cash receipts collected during the preceding fiscal year by | ||||||
| 8 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 9 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 10 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 11 | and use taxes administered by the Department. | ||||||
| 12 | Of the remainder of the moneys received by the Department | ||||||
| 13 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
| 14 | Treasury and 25%
shall be reserved in a special account and | ||||||
| 15 | used only for the transfer to
the Common School Fund as part of | ||||||
| 16 | the monthly transfer from the General
Revenue Fund in | ||||||
| 17 | accordance with Section 8a of the State
Finance Act. | ||||||
| 18 | As soon as possible after the first day of each month, upon | ||||||
| 19 | certification
of the Department of Revenue, the Comptroller | ||||||
| 20 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 21 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 22 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 23 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 24 | transfer is no longer required
and shall not be made. | ||||||
| 25 | Net revenue realized for a month shall be the revenue | ||||||
| 26 | collected
by the State pursuant to this Act, less the amount | ||||||
| |||||||
| |||||||
| 1 | paid out during that
month as refunds to taxpayers for | ||||||
| 2 | overpayment of liability. | ||||||
| 3 | For greater simplicity of administration, manufacturers, | ||||||
| 4 | importers
and wholesalers whose products are sold at retail in | ||||||
| 5 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 6 | assume the responsibility
for accounting and paying to the | ||||||
| 7 | Department all tax accruing under this
Act with respect to such | ||||||
| 8 | sales, if the retailers who are affected do not
make written | ||||||
| 9 | objection to the Department to this arrangement. | ||||||
| 10 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 11 | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
| ||||||
| 12 | (Text of Section after amendment by P.A. 100-363)
| ||||||
| 13 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
| 14 | and
trailers that are required to be registered with an agency | ||||||
| 15 | of this State,
each retailer
required or authorized to collect | ||||||
| 16 | the tax imposed by this Act shall pay
to the Department the | ||||||
| 17 | amount of such tax (except as otherwise provided)
at the time | ||||||
| 18 | when he is required to file his return for the period during
| ||||||
| 19 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
| 20 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
| 21 | per calendar
year, whichever is greater, which is allowed to | ||||||
| 22 | reimburse the retailer
for expenses incurred in collecting the | ||||||
| 23 | tax, keeping records, preparing
and filing returns, remitting | ||||||
| 24 | the tax and supplying data to the
Department on request. In the | ||||||
| 25 | case of retailers who report and pay the
tax on a transaction | ||||||
| |||||||
| |||||||
| 1 | by transaction basis, as provided in this Section,
such | ||||||
| 2 | discount shall be taken with each such tax remittance instead | ||||||
| 3 | of
when such retailer files his periodic return. The discount | ||||||
| 4 | allowed under this Section is allowed only for returns that are | ||||||
| 5 | filed in the manner required by this Act. The Department may | ||||||
| 6 | disallow the discount for retailers whose certificate of | ||||||
| 7 | registration is revoked at the time the return is filed, but | ||||||
| 8 | only if the Department's decision to revoke the certificate of | ||||||
| 9 | registration has become final. A retailer need not remit
that | ||||||
| 10 | part of any tax collected by him to the extent that he is | ||||||
| 11 | required
to remit and does remit the tax imposed by the | ||||||
| 12 | Retailers' Occupation
Tax Act, with respect to the sale of the | ||||||
| 13 | same property. | ||||||
| 14 | Where such tangible personal property is sold under a | ||||||
| 15 | conditional
sales contract, or under any other form of sale | ||||||
| 16 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 17 | extended beyond the close of
the period for which the return is | ||||||
| 18 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
| 19 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
| 20 | to be registered with an agency of this State),
may collect for | ||||||
| 21 | each
tax return period, only the tax applicable to that part of | ||||||
| 22 | the selling
price actually received during such tax return | ||||||
| 23 | period. | ||||||
| 24 | Except as provided in this Section, on or before the | ||||||
| 25 | twentieth day of each
calendar month, such retailer shall file | ||||||
| 26 | a return for the preceding
calendar month. Such return shall be | ||||||
| |||||||
| |||||||
| 1 | filed on forms prescribed by the
Department and shall furnish | ||||||
| 2 | such information as the Department may
reasonably require. On | ||||||
| 3 | and after January 1, 2018, except for returns for motor | ||||||
| 4 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 5 | to be registered with an agency of this State, with respect to | ||||||
| 6 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 7 | all returns required to be filed pursuant to this Act shall be | ||||||
| 8 | filed electronically. Retailers who demonstrate that they do | ||||||
| 9 | not have access to the Internet or demonstrate hardship in | ||||||
| 10 | filing electronically may petition the Department to waive the | ||||||
| 11 | electronic filing requirement. | ||||||
| 12 | The Department may require returns to be filed on a | ||||||
| 13 | quarterly basis.
If so required, a return for each calendar | ||||||
| 14 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 15 | calendar month following the end of such
calendar quarter. The | ||||||
| 16 | taxpayer shall also file a return with the
Department for each | ||||||
| 17 | of the first two months of each calendar quarter, on or
before | ||||||
| 18 | the twentieth day of the following calendar month, stating: | ||||||
| 19 | 1. The name of the seller; | ||||||
| 20 | 2. The address of the principal place of business from | ||||||
| 21 | which he engages
in the business of selling tangible | ||||||
| 22 | personal property at retail in this State; | ||||||
| 23 | 3. The total amount of taxable receipts received by him | ||||||
| 24 | during the
preceding calendar month from sales of tangible | ||||||
| 25 | personal property by him
during such preceding calendar | ||||||
| 26 | month, including receipts from charge and
time sales, but | ||||||
| |||||||
| |||||||
| 1 | less all deductions allowed by law; | ||||||
| 2 | 4. The amount of credit provided in Section 2d of this | ||||||
| 3 | Act; | ||||||
| 4 | 5. The amount of tax due; | ||||||
| 5 | 5-5. The signature of the taxpayer; and | ||||||
| 6 | 6. Such other reasonable information as the Department | ||||||
| 7 | may
require. | ||||||
| 8 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 9 | the proper notice
and demand for signature by the Department, | ||||||
| 10 | the return shall be considered
valid and any amount shown to be | ||||||
| 11 | due on the return shall be deemed assessed. | ||||||
| 12 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 13 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 14 | payments required by rules of the
Department by electronic | ||||||
| 15 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 16 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 17 | all
payments required by rules of the Department by electronic | ||||||
| 18 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 19 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 20 | all payments required by rules of the Department
by electronic | ||||||
| 21 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 22 | an annual tax liability of $200,000 or more shall make all | ||||||
| 23 | payments required by
rules of the Department by electronic | ||||||
| 24 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 25 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 26 | other State and local occupation and use tax laws administered | ||||||
| |||||||
| |||||||
| 1 | by the
Department, for the immediately preceding calendar year. | ||||||
| 2 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 3 | taxpayer's liabilities under this Act, and under all other | ||||||
| 4 | State
and local occupation and use tax laws administered by the | ||||||
| 5 | Department, for the
immediately preceding calendar year | ||||||
| 6 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 7 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 8 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 9 | all payments required by rules of the Department by
electronic | ||||||
| 10 | funds transfer. | ||||||
| 11 | Before August 1 of each year beginning in 1993, the | ||||||
| 12 | Department shall notify
all taxpayers required to make payments | ||||||
| 13 | by electronic funds transfer. All
taxpayers required to make | ||||||
| 14 | payments by electronic funds transfer shall make
those payments | ||||||
| 15 | for a minimum of one year beginning on October 1. | ||||||
| 16 | Any taxpayer not required to make payments by electronic | ||||||
| 17 | funds transfer may
make payments by electronic funds transfer | ||||||
| 18 | with the permission of the
Department. | ||||||
| 19 | All taxpayers required to make payment by electronic funds | ||||||
| 20 | transfer and any
taxpayers authorized to voluntarily make | ||||||
| 21 | payments by electronic funds transfer
shall make those payments | ||||||
| 22 | in the manner authorized by the Department. | ||||||
| 23 | The Department shall adopt such rules as are necessary to | ||||||
| 24 | effectuate a
program of electronic funds transfer and the | ||||||
| 25 | requirements of this Section. | ||||||
| 26 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| |||||||
| |||||||
| 1 | tax liability
to the Department
under this Act, the Retailers' | ||||||
| 2 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
| 3 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
| 4 | calendar quarters, he shall file a return with the
Department | ||||||
| 5 | each month by the 20th day of the month next following the | ||||||
| 6 | month
during which such tax liability is incurred and shall | ||||||
| 7 | make payments to the
Department on or before the 7th, 15th, | ||||||
| 8 | 22nd and last day of the month
during which such liability is | ||||||
| 9 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
| 10 | average monthly tax liability
to the Department under this Act, | ||||||
| 11 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
| 12 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
| 13 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 14 | with
the Department each month by the 20th day of the month | ||||||
| 15 | next following the month
during which such tax liability is | ||||||
| 16 | incurred and shall make payment to the
Department on or before | ||||||
| 17 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
| 18 | liability is incurred.
If the month during which such tax
| ||||||
| 19 | liability is incurred began prior to January 1, 1985, each | ||||||
| 20 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
| 21 | actual liability for the month or an amount set by the | ||||||
| 22 | Department not to
exceed 1/4 of the average monthly liability | ||||||
| 23 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
| 24 | calendar quarters (excluding the
month of highest liability and | ||||||
| 25 | the month of lowest liability in such 4
quarter period). If the | ||||||
| 26 | month during which such tax liability is incurred
begins on or | ||||||
| |||||||
| |||||||
| 1 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
| 2 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
| 3 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
| 4 | liability for the same calendar
month of the preceding year. If | ||||||
| 5 | the month during which such tax liability
is incurred begins on | ||||||
| 6 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
| 7 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
| 8 | actual liability for the month or 26.25% of the taxpayer's | ||||||
| 9 | liability for
the same calendar month of the preceding year. If | ||||||
| 10 | the month during which such
tax liability is incurred begins on | ||||||
| 11 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
| 12 | begins on or after January 1, 1996, each payment shall be in an | ||||||
| 13 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
| 14 | the month or 25% of the
taxpayer's liability for the same | ||||||
| 15 | calendar month of the preceding year. If the
month during which | ||||||
| 16 | such tax liability is incurred begins on or after January 1,
| ||||||
| 17 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
| 18 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
| 19 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 20 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 21 | actual liability for the quarter monthly reporting period. The
| ||||||
| 22 | amount of such quarter monthly payments shall be credited | ||||||
| 23 | against the final tax
liability
of the taxpayer's return for | ||||||
| 24 | that month. Before October 1, 2000, once
applicable, the | ||||||
| 25 | requirement
of the making of quarter monthly payments to the | ||||||
| 26 | Department shall continue
until such taxpayer's average | ||||||
| |||||||
| |||||||
| 1 | monthly liability to the Department during
the preceding 4 | ||||||
| 2 | complete calendar quarters (excluding the month of highest
| ||||||
| 3 | liability and the month of lowest liability) is less than
| ||||||
| 4 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
| 5 | the Department as computed for
each calendar quarter of the 4 | ||||||
| 6 | preceding complete calendar quarter period
is less than | ||||||
| 7 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
| 8 | substantial change in the taxpayer's business has occurred | ||||||
| 9 | which causes
the taxpayer to anticipate that his average | ||||||
| 10 | monthly tax liability for the
reasonably foreseeable future | ||||||
| 11 | will fall below the $10,000 threshold
stated above, then
such | ||||||
| 12 | taxpayer
may petition the Department for change in such | ||||||
| 13 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
| 14 | applicable, the requirement of the making
of quarter monthly | ||||||
| 15 | payments to the Department shall continue until such
taxpayer's | ||||||
| 16 | average monthly liability to the Department during the | ||||||
| 17 | preceding 4
complete calendar quarters (excluding the month of | ||||||
| 18 | highest liability and the
month of lowest liability) is less | ||||||
| 19 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
| 20 | to the Department as computed for each calendar
quarter of the | ||||||
| 21 | 4 preceding complete calendar quarter period is less than
| ||||||
| 22 | $20,000. However, if a taxpayer can show the Department that a | ||||||
| 23 | substantial
change in the taxpayer's business has occurred | ||||||
| 24 | which causes the taxpayer to
anticipate that his average | ||||||
| 25 | monthly tax liability for the reasonably
foreseeable future | ||||||
| 26 | will fall below the $20,000 threshold stated above, then
such | ||||||
| |||||||
| |||||||
| 1 | taxpayer may petition the Department for a change in such | ||||||
| 2 | taxpayer's
reporting status.
The Department shall change such | ||||||
| 3 | taxpayer's reporting status unless it
finds that such change is | ||||||
| 4 | seasonal in nature and not likely to be long
term. If any such | ||||||
| 5 | quarter monthly payment is not paid at the time or in
the | ||||||
| 6 | amount required by this Section, then the taxpayer shall be | ||||||
| 7 | liable for
penalties and interest on
the difference between the | ||||||
| 8 | minimum amount due and the amount of such
quarter monthly | ||||||
| 9 | payment actually and timely paid, except insofar as the
| ||||||
| 10 | taxpayer has previously made payments for that month to the | ||||||
| 11 | Department in
excess of the minimum payments previously due as | ||||||
| 12 | provided in this Section.
The Department shall make reasonable | ||||||
| 13 | rules and regulations to govern the
quarter monthly payment | ||||||
| 14 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
| 15 | on other than a calendar monthly basis. | ||||||
| 16 | If any such payment provided for in this Section exceeds | ||||||
| 17 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
| 18 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
| 19 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
| 20 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
| 21 | no later than 30 days after the date of payment, which
| ||||||
| 22 | memorandum may be submitted by the taxpayer to the Department | ||||||
| 23 | in payment of
tax liability subsequently to be remitted by the | ||||||
| 24 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
| 25 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
| 26 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
| |||||||
| |||||||
| 1 | in accordance with reasonable rules and regulations to
be | ||||||
| 2 | prescribed by the Department, except that if such excess | ||||||
| 3 | payment is
shown on an original monthly return and is made | ||||||
| 4 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
| 5 | unless requested by the taxpayer. If no
such request is made, | ||||||
| 6 | the taxpayer may credit such excess payment against
tax | ||||||
| 7 | liability subsequently to be remitted by the taxpayer to the | ||||||
| 8 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
| 9 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
| 10 | accordance with reasonable rules and
regulations prescribed by | ||||||
| 11 | the Department. If the Department subsequently
determines that | ||||||
| 12 | all or any part of the credit taken was not actually due to
the | ||||||
| 13 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
| 14 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
| 15 | credit taken and
that actually due, and the taxpayer shall be | ||||||
| 16 | liable for penalties and
interest on such difference. | ||||||
| 17 | If the retailer is otherwise required to file a monthly | ||||||
| 18 | return and if the
retailer's average monthly tax liability to | ||||||
| 19 | the Department
does not exceed $200, the Department may | ||||||
| 20 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 21 | with the return for January, February,
and March of a given | ||||||
| 22 | year being due by April 20 of such year; with the
return for | ||||||
| 23 | April, May and June of a given year being due by July 20 of
such | ||||||
| 24 | year; with the return for July, August and September of a given
| ||||||
| 25 | year being due by October 20 of such year, and with the return | ||||||
| 26 | for
October, November and December of a given year being due by | ||||||
| |||||||
| |||||||
| 1 | January 20
of the following year. | ||||||
| 2 | If the retailer is otherwise required to file a monthly or | ||||||
| 3 | quarterly
return and if the retailer's average monthly tax | ||||||
| 4 | liability to the
Department does not exceed $50, the Department | ||||||
| 5 | may authorize his returns to
be filed on an annual basis, with | ||||||
| 6 | the return for a given year being due by
January 20 of the | ||||||
| 7 | following year. | ||||||
| 8 | Such quarter annual and annual returns, as to form and | ||||||
| 9 | substance,
shall be subject to the same requirements as monthly | ||||||
| 10 | returns. | ||||||
| 11 | Notwithstanding any other provision in this Act concerning | ||||||
| 12 | the time
within which a retailer may file his return, in the | ||||||
| 13 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 14 | which makes him responsible
for filing returns under this Act, | ||||||
| 15 | such retailer shall file a final
return under this Act with the | ||||||
| 16 | Department not more than one month after
discontinuing such | ||||||
| 17 | business. | ||||||
| 18 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 19 | aircraft, and trailers that are required to be registered with | ||||||
| 20 | an agency of
this State, every
retailer selling this kind of | ||||||
| 21 | tangible personal property shall file,
with the Department, | ||||||
| 22 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 23 | separate return for each such item of tangible personal
| ||||||
| 24 | property which the retailer sells, except that if, in the same
| ||||||
| 25 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 26 | vehicles or
trailers transfers more than
one aircraft, | ||||||
| |||||||
| |||||||
| 1 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 2 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
| 3 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
| 4 | vehicles, or trailers
transfers more than one aircraft, | ||||||
| 5 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 6 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
| 7 | Act, then
that seller may report the transfer of all the
| ||||||
| 8 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
| 9 | that transaction to the Department on the same
uniform
| ||||||
| 10 | invoice-transaction reporting return form.
For purposes of | ||||||
| 11 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
| 12 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 13 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
| 14 | with an inboard motor. | ||||||
| 15 | The transaction reporting return in the case of motor | ||||||
| 16 | vehicles
or trailers that are required to be registered with an | ||||||
| 17 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 18 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 19 | Code and must show the name and address of the
seller; the name | ||||||
| 20 | and address of the purchaser; the amount of the selling
price | ||||||
| 21 | including the amount allowed by the retailer for traded-in
| ||||||
| 22 | property, if any; the amount allowed by the retailer for the | ||||||
| 23 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 24 | which Section 2 of
this Act allows an exemption for the value | ||||||
| 25 | of traded-in property; the
balance payable after deducting such | ||||||
| 26 | trade-in allowance from the total
selling price; the amount of | ||||||
| |||||||
| |||||||
| 1 | tax due from the retailer with respect to
such transaction; the | ||||||
| 2 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 3 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 4 | due in that particular instance, if that is claimed to be the | ||||||
| 5 | fact);
the place and date of the sale; a sufficient | ||||||
| 6 | identification of the
property sold; such other information as | ||||||
| 7 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 8 | such other information as the Department
may reasonably | ||||||
| 9 | require. | ||||||
| 10 | The transaction reporting return in the case of watercraft
| ||||||
| 11 | and aircraft must show
the name and address of the seller; the | ||||||
| 12 | name and address of the
purchaser; the amount of the selling | ||||||
| 13 | price including the amount allowed
by the retailer for | ||||||
| 14 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 15 | for the traded-in tangible personal property, if any, to
the | ||||||
| 16 | extent to which Section 2 of this Act allows an exemption for | ||||||
| 17 | the
value of traded-in property; the balance payable after | ||||||
| 18 | deducting such
trade-in allowance from the total selling price; | ||||||
| 19 | the amount of tax due
from the retailer with respect to such | ||||||
| 20 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 21 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 22 | such tax is not due in that particular
instance, if that is | ||||||
| 23 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 24 | sufficient identification of the property sold, and such other
| ||||||
| 25 | information as the Department may reasonably require. | ||||||
| 26 | Such transaction reporting return shall be filed not later | ||||||
| |||||||
| |||||||
| 1 | than 20
days after the date of delivery of the item that is | ||||||
| 2 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 3 | than that if he chooses to
do so. The transaction reporting | ||||||
| 4 | return and tax remittance or proof of
exemption from the tax | ||||||
| 5 | that is imposed by this Act may be transmitted to
the | ||||||
| 6 | Department by way of the State agency with which, or State | ||||||
| 7 | officer
with whom, the tangible personal property must be | ||||||
| 8 | titled or registered
(if titling or registration is required) | ||||||
| 9 | if the Department and such
agency or State officer determine | ||||||
| 10 | that this procedure will expedite the
processing of | ||||||
| 11 | applications for title or registration. | ||||||
| 12 | With each such transaction reporting return, the retailer | ||||||
| 13 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 14 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 15 | the case), to the Department or its
agents, whereupon the | ||||||
| 16 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
| 17 | (or a certificate of exemption if the Department is
satisfied | ||||||
| 18 | that the particular sale is tax exempt) which such purchaser
| ||||||
| 19 | may submit to the agency with which, or State officer with | ||||||
| 20 | whom, he must
title or register the tangible personal property | ||||||
| 21 | that is involved (if
titling or registration is required) in | ||||||
| 22 | support of such purchaser's
application for an Illinois | ||||||
| 23 | certificate or other evidence of title or
registration to such | ||||||
| 24 | tangible personal property. | ||||||
| 25 | No retailer's failure or refusal to remit tax under this | ||||||
| 26 | Act
precludes a user, who has paid the proper tax to the | ||||||
| |||||||
| |||||||
| 1 | retailer, from
obtaining his certificate of title or other | ||||||
| 2 | evidence of title or
registration (if titling or registration | ||||||
| 3 | is required) upon satisfying
the Department that such user has | ||||||
| 4 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 5 | Department shall adopt appropriate rules to carry out
the | ||||||
| 6 | mandate of this paragraph. | ||||||
| 7 | If the user who would otherwise pay tax to the retailer | ||||||
| 8 | wants the
transaction reporting return filed and the payment of | ||||||
| 9 | tax or proof of
exemption made to the Department before the | ||||||
| 10 | retailer is willing to take
these actions and such user has not | ||||||
| 11 | paid the tax to the retailer, such
user may certify to the fact | ||||||
| 12 | of such delay by the retailer, and may
(upon the Department | ||||||
| 13 | being satisfied of the truth of such certification)
transmit | ||||||
| 14 | the information required by the transaction reporting return
| ||||||
| 15 | and the remittance for tax or proof of exemption directly to | ||||||
| 16 | the
Department and obtain his tax receipt or exemption | ||||||
| 17 | determination, in
which event the transaction reporting return | ||||||
| 18 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 19 | credited by the Department to the
proper retailer's account | ||||||
| 20 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 21 | provided for in this Section being allowed. When the user pays
| ||||||
| 22 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 23 | same
amount and in the same form in which it would be remitted | ||||||
| 24 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 25 | Where a retailer collects the tax with respect to the | ||||||
| 26 | selling price
of tangible personal property which he sells and | ||||||
| |||||||
| |||||||
| 1 | the purchaser
thereafter returns such tangible personal | ||||||
| 2 | property and the retailer
refunds the selling price thereof to | ||||||
| 3 | the purchaser, such retailer shall
also refund, to the | ||||||
| 4 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
| 5 | his return for the period in which he refunds such tax to
the | ||||||
| 6 | purchaser, the retailer may deduct the amount of the tax so | ||||||
| 7 | refunded
by him to the purchaser from any other use tax which | ||||||
| 8 | such retailer may
be required to pay or remit to the | ||||||
| 9 | Department, as shown by such return,
if the amount of the tax | ||||||
| 10 | to be deducted was previously remitted to the
Department by | ||||||
| 11 | such retailer. If the retailer has not previously
remitted the | ||||||
| 12 | amount of such tax to the Department, he is entitled to no
| ||||||
| 13 | deduction under this Act upon refunding such tax to the | ||||||
| 14 | purchaser. | ||||||
| 15 | Any retailer filing a return under this Section shall also | ||||||
| 16 | include
(for the purpose of paying tax thereon) the total tax | ||||||
| 17 | covered by such
return upon the selling price of tangible | ||||||
| 18 | personal property purchased by
him at retail from a retailer, | ||||||
| 19 | but as to which the tax imposed by this
Act was not collected | ||||||
| 20 | from the retailer filing such return, and such
retailer shall | ||||||
| 21 | remit the amount of such tax to the Department when
filing such | ||||||
| 22 | return. | ||||||
| 23 | If experience indicates such action to be practicable, the | ||||||
| 24 | Department
may prescribe and furnish a combination or joint | ||||||
| 25 | return which will
enable retailers, who are required to file | ||||||
| 26 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
| |||||||
| |||||||
| 1 | Act, to furnish all the return
information required by both | ||||||
| 2 | Acts on the one form. | ||||||
| 3 | Where the retailer has more than one business registered | ||||||
| 4 | with the
Department under separate registration under this Act, | ||||||
| 5 | such retailer may
not file each return that is due as a single | ||||||
| 6 | return covering all such
registered businesses, but shall file | ||||||
| 7 | separate returns for each such
registered business. | ||||||
| 8 | Beginning January 1, 1990, each month the Department shall | ||||||
| 9 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
| 10 | fund in the State Treasury
which is hereby created, the net | ||||||
| 11 | revenue realized for the preceding month
from the 1% tax on | ||||||
| 12 | sales of food for human consumption which is to be
consumed off | ||||||
| 13 | the premises where it is sold (other than alcoholic beverages,
| ||||||
| 14 | soft drinks and food which has been prepared for immediate | ||||||
| 15 | consumption) and
prescription and nonprescription medicines, | ||||||
| 16 | drugs, medical appliances, female and male condoms, | ||||||
| 17 | incontinence products, diapers, baby wipes, products | ||||||
| 18 | classified as Class III medical devices by the United States | ||||||
| 19 | Food and Drug Administration that are used for cancer treatment | ||||||
| 20 | pursuant to a prescription, as well as any accessories and | ||||||
| 21 | components related to those devices, and
insulin, urine testing | ||||||
| 22 | materials, syringes and needles used by diabetics. | ||||||
| 23 | Beginning January 1, 1990, each month the Department shall | ||||||
| 24 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 25 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 26 | general rate
on the selling price of tangible personal property | ||||||
| |||||||
| |||||||
| 1 | which is purchased
outside Illinois at retail from a retailer | ||||||
| 2 | and which is titled or
registered by an agency of this State's | ||||||
| 3 | government. | ||||||
| 4 | Beginning January 1, 1990, each month the Department shall | ||||||
| 5 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
| 6 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
| 7 | the preceding month from the 6.25% general rate on the selling
| ||||||
| 8 | price of tangible personal property, other than tangible | ||||||
| 9 | personal property
which is purchased outside Illinois at retail | ||||||
| 10 | from a retailer and which is
titled or registered by an agency | ||||||
| 11 | of this State's government. | ||||||
| 12 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 13 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 14 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 15 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 16 | September 1, 2010, each
month the Department shall pay into the
| ||||||
| 17 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
| 18 | realized for the
preceding month from the 1.25% rate on the | ||||||
| 19 | selling price of sales tax holiday items. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 22 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 23 | the selling price of
tangible personal property which is | ||||||
| 24 | purchased outside Illinois at retail
from a retailer and which | ||||||
| 25 | is titled or registered by an agency of this
State's | ||||||
| 26 | government. | ||||||
| |||||||
| |||||||
| 1 | Beginning October 1, 2009, each month the Department shall | ||||||
| 2 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 3 | an amount estimated by the Department to represent 80% of the | ||||||
| 4 | net revenue realized for the preceding month from the sale of | ||||||
| 5 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 6 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 7 | are now taxed at 6.25%. | ||||||
| 8 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 9 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 10 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 11 | the selling price of sorbents used in Illinois in the process | ||||||
| 12 | of sorbent injection as used to comply with the Environmental | ||||||
| 13 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 14 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 15 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
| 16 | in any fiscal year. | ||||||
| 17 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 18 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 19 | collected under this Act, the Service Use Tax Act, the Service | ||||||
| 20 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 21 | amount equal to the average monthly deficit in the Underground | ||||||
| 22 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 23 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 24 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 25 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
| 26 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
| |||||||
| |||||||
| 1 | in any State fiscal year. As used in this paragraph, the | ||||||
| 2 | "average monthly deficit" shall be equal to the difference | ||||||
| 3 | between the average monthly claims for payment by the fund and | ||||||
| 4 | the average monthly revenues deposited into the fund, excluding | ||||||
| 5 | payments made pursuant to this paragraph. | ||||||
| 6 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 7 | received by the Department under this Act, the Service Use Tax | ||||||
| 8 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
| 9 | Occupation Tax Act, each month the Department shall deposit | ||||||
| 10 | $500,000 into the State Crime Laboratory Fund. | ||||||
| 11 | Of the remainder of the moneys received by the Department | ||||||
| 12 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
| 13 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
| 14 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
| 15 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
| 16 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
| 17 | may be, of the
moneys received by the Department and required | ||||||
| 18 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
| 19 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
| 20 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
| 21 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
| 22 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
| 23 | may be, of moneys being hereinafter called the "Tax Act | ||||||
| 24 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
| 25 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
| 26 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
| |||||||
| |||||||
| 1 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
| 2 | difference shall be immediately paid into the Build
Illinois | ||||||
| 3 | Fund from other moneys received by the Department pursuant to | ||||||
| 4 | the
Tax Acts; and further provided, that if on the last | ||||||
| 5 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
| 6 | required to be deposited into the
Build Illinois Bond Account | ||||||
| 7 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
| 8 | transferred during such month to the Build Illinois Fund
from | ||||||
| 9 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 10 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 11 | the difference
shall be immediately paid into the Build | ||||||
| 12 | Illinois Fund from other moneys
received by the Department | ||||||
| 13 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
| 14 | event shall the payments required under the
preceding proviso | ||||||
| 15 | result in aggregate payments into the Build Illinois Fund
| ||||||
| 16 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 17 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 18 | Specified Amount for such
fiscal year; and, further provided, | ||||||
| 19 | that the amounts payable into the Build
Illinois Fund under | ||||||
| 20 | this clause (b) shall be payable only until such time
as the | ||||||
| 21 | aggregate amount on deposit under each trust
indenture securing | ||||||
| 22 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
| 23 | Bond Act is sufficient, taking into account any future | ||||||
| 24 | investment
income, to fully provide, in accordance with such | ||||||
| 25 | indenture, for the
defeasance of or the payment of the | ||||||
| 26 | principal of, premium, if any, and
interest on the Bonds | ||||||
| |||||||
| |||||||
| 1 | secured by such indenture and on any Bonds expected
to be | ||||||
| 2 | issued thereafter and all fees and costs payable with respect | ||||||
| 3 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
| 4 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 5 | the last
business day of any month in which Bonds are | ||||||
| 6 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
| 7 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 8 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 9 | than the amount required to be transferred in such month from
| ||||||
| 10 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 11 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 12 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 13 | shall be immediately paid
from other moneys received by the | ||||||
| 14 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 15 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 16 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 17 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 18 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 19 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 20 | preceding sentence. The moneys received by
the Department | ||||||
| 21 | pursuant to this Act and required to be deposited into the
| ||||||
| 22 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 23 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 25 | as provided in
the preceding paragraph or in any amendment | ||||||
| 26 | thereto hereafter enacted, the
following specified monthly | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| 7 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||
| 8 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||
| 9 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||
| 10 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||
| 11 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||
| 12 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||
| 13 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||
| 14 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||
| 15 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||
| 16 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||
| 17 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||
| 18 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||
| 19 | has been deposited. | |||||||||||||||||||||||||||||||
| 20 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||
| 21 | and the
McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||||||||||||
| 22 | preceding paragraphs or
in any amendments thereto
hereafter | |||||||||||||||||||||||||||||||
| 23 | enacted,
beginning July 1, 1993 and ending on September 30, | |||||||||||||||||||||||||||||||
| 24 | 2013, the Department shall each month pay into the Illinois
Tax | |||||||||||||||||||||||||||||||
| 25 | Increment Fund 0.27% of 80% of the net revenue realized for the | |||||||||||||||||||||||||||||||
| 26 | preceding
month from the 6.25% general rate on the selling | |||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | price of tangible personal
property. | ||||||
| 2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 3 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 4 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 5 | enacted, beginning with the receipt of the first
report of | ||||||
| 6 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 7 | period, the Department shall each month pay into the Energy | ||||||
| 8 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 9 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 10 | that was sold to an eligible business.
For purposes of this | ||||||
| 11 | paragraph, the term "eligible business" means a new
electric | ||||||
| 12 | generating facility certified pursuant to Section 605-332 of | ||||||
| 13 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 14 | Civil Administrative
Code of Illinois. | ||||||
| 15 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 16 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 17 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 18 | the preceding paragraphs or in any amendments to this Section | ||||||
| 19 | hereafter enacted, beginning on the first day of the first | ||||||
| 20 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 21 | effective date of Public Act 98-1098), each month, from the | ||||||
| 22 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 23 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 24 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 25 | the Department shall pay into the Tax Compliance and | ||||||
| 26 | Administration Fund, to be used, subject to appropriation, to | ||||||
| |||||||
| |||||||
| 1 | fund additional auditors and compliance personnel at the | ||||||
| 2 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 3 | the cash receipts collected during the preceding fiscal year by | ||||||
| 4 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 5 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 6 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 7 | and use taxes administered by the Department. | ||||||
| 8 | Subject to payments of amounts into the Build Illinois | ||||||
| 9 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 10 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 11 | Compliance and Administration Fund as provided in this Section, | ||||||
| 12 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 13 | into the Downstate Public Transportation Fund the moneys | ||||||
| 14 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 15 | Public Transportation Act. | ||||||
| 16 | Of the remainder of the moneys received by the Department | ||||||
| 17 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
| 18 | Treasury and 25%
shall be reserved in a special account and | ||||||
| 19 | used only for the transfer to
the Common School Fund as part of | ||||||
| 20 | the monthly transfer from the General
Revenue Fund in | ||||||
| 21 | accordance with Section 8a of the State
Finance Act. | ||||||
| 22 | As soon as possible after the first day of each month, upon | ||||||
| 23 | certification
of the Department of Revenue, the Comptroller | ||||||
| 24 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 25 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 26 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| |||||||
| |||||||
| 1 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 2 | transfer is no longer required
and shall not be made. | ||||||
| 3 | Net revenue realized for a month shall be the revenue | ||||||
| 4 | collected
by the State pursuant to this Act, less the amount | ||||||
| 5 | paid out during that
month as refunds to taxpayers for | ||||||
| 6 | overpayment of liability. | ||||||
| 7 | For greater simplicity of administration, manufacturers, | ||||||
| 8 | importers
and wholesalers whose products are sold at retail in | ||||||
| 9 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 10 | assume the responsibility
for accounting and paying to the | ||||||
| 11 | Department all tax accruing under this
Act with respect to such | ||||||
| 12 | sales, if the retailers who are affected do not
make written | ||||||
| 13 | objection to the Department to this arrangement. | ||||||
| 14 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 15 | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. | ||||||
| 16 | 7-1-18; revised 10-20-17.)
| ||||||
| 17 | Section 10. The Service Use Tax Act is amended by changing | ||||||
| 18 | Sections 3-5.5, 3-10, and 9 as follows:
| ||||||
| 19 | (35 ILCS 110/3-5.5)
| ||||||
| 20 | Sec. 3-5.5. Food and drugs sold by not-for-profit | ||||||
| 21 | organizations; exemption. The Department shall not collect the | ||||||
| 22 | 1% tax imposed on food for human
consumption that is to be | ||||||
| 23 | consumed off the premises where it is sold (other
than | ||||||
| 24 | alcoholic beverages, soft drinks, and food that has been | ||||||
| |||||||
| |||||||
| 1 | prepared for
immediate consumption) and prescription and | ||||||
| 2 | nonprescription medicines, drugs,
medical appliances, female | ||||||
| 3 | and male condoms, and insulin, urine testing materials, | ||||||
| 4 | syringes, and needles
used
by diabetics, for human use from any | ||||||
| 5 | not-for-profit organization, that sells
food in a food | ||||||
| 6 | distribution program at a price below the retail cost of the
| ||||||
| 7 | food to purchasers who, as a condition of participation in the | ||||||
| 8 | program, are
required to perform community service, located in | ||||||
| 9 | a county or municipality that
notifies the Department, in | ||||||
| 10 | writing, that the county or municipality does not
want the tax | ||||||
| 11 | to be collected from any of such organizations located
in the | ||||||
| 12 | county or municipality.
| ||||||
| 13 | (Source: P.A. 88-374.)
| ||||||
| 14 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
| 15 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
| 16 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| 17 | the selling
price of tangible personal property transferred as | ||||||
| 18 | an incident to the sale
of service, but, for the purpose of | ||||||
| 19 | computing this tax, in no event shall
the selling price be less | ||||||
| 20 | than the cost price of the property to the
serviceman.
| ||||||
| 21 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 22 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 23 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 24 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
| 25 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| |||||||
| |||||||
| 1 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
| 2 | of property transferred
as an incident to the sale of service | ||||||
| 3 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
| 4 | of the selling price of
property transferred as an incident to | ||||||
| 5 | the sale of service on or after July
1, 2003 and on or before | ||||||
| 6 | July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||||||
| 7 | If, at any time, however, the tax under this Act on sales of | ||||||
| 8 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
| 9 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
| 10 | the proceeds of sales of gasohol
made during that time.
| ||||||
| 11 | With respect to majority blended ethanol fuel, as defined | ||||||
| 12 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 13 | to the selling price of property transferred
as an incident to | ||||||
| 14 | the sale of service on or after July 1, 2003 and on or before
| ||||||
| 15 | December 31, 2023 but applies to 100% of the selling price | ||||||
| 16 | thereafter.
| ||||||
| 17 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| 18 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| 19 | tax imposed by this Act
applies to (i) 80% of the selling price | ||||||
| 20 | of property transferred as an incident
to the sale of service | ||||||
| 21 | on or after July 1, 2003 and on or before December 31, 2018
and | ||||||
| 22 | (ii) 100% of the proceeds of the selling price
thereafter.
If, | ||||||
| 23 | at any time, however, the tax under this Act on sales of | ||||||
| 24 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
| 25 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
| 26 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
| |||||||
| |||||||
| 1 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
| 2 | and no more than 10% biodiesel
made
during that time.
| ||||||
| 3 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| 4 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 5 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
| 6 | by this Act
does not apply to the proceeds of the selling price | ||||||
| 7 | of property transferred
as an incident to the sale of service | ||||||
| 8 | on or after July 1, 2003 and on or before
December 31, 2023 but | ||||||
| 9 | applies to 100% of the selling price thereafter.
| ||||||
| 10 | At the election of any registered serviceman made for each | ||||||
| 11 | fiscal year,
sales of service in which the aggregate annual | ||||||
| 12 | cost price of tangible
personal property transferred as an | ||||||
| 13 | incident to the sales of service is
less than 35%, or 75% in | ||||||
| 14 | the case of servicemen transferring prescription
drugs or | ||||||
| 15 | servicemen engaged in graphic arts production, of the aggregate
| ||||||
| 16 | annual total gross receipts from all sales of service, the tax | ||||||
| 17 | imposed by
this Act shall be based on the serviceman's cost | ||||||
| 18 | price of the tangible
personal property transferred as an | ||||||
| 19 | incident to the sale of those services.
| ||||||
| 20 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
| 21 | for
immediate consumption and transferred incident to a sale of | ||||||
| 22 | service subject
to this Act or the Service Occupation Tax Act | ||||||
| 23 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
| 24 | Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD | ||||||
| 25 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
| 26 | or the
Child Care
Act of 1969. The tax shall
also be imposed at | ||||||
| |||||||
| |||||||
| 1 | the rate of 1% on food for human consumption that is to be
| ||||||
| 2 | consumed off the premises where it is sold (other than | ||||||
| 3 | alcoholic beverages,
soft drinks, and food that has been | ||||||
| 4 | prepared for immediate consumption and is
not otherwise | ||||||
| 5 | included in this paragraph) female and male condoms, | ||||||
| 6 | incontinence products, diapers, baby wipes, and prescription | ||||||
| 7 | and nonprescription
medicines, drugs, medical appliances, | ||||||
| 8 | products classified as Class III medical devices by the United | ||||||
| 9 | States Food and Drug Administration that are used for cancer | ||||||
| 10 | treatment pursuant to a prescription, as well as any | ||||||
| 11 | accessories and components related to those devices, | ||||||
| 12 | modifications to a motor vehicle for the
purpose of rendering | ||||||
| 13 | it usable by a person with a disability, and insulin, urine | ||||||
| 14 | testing
materials,
syringes, and needles used by diabetics, for
| ||||||
| 15 | human use. For the purposes of this Section, until September 1, | ||||||
| 16 | 2009: the term "soft drinks" means any
complete, finished, | ||||||
| 17 | ready-to-use, non-alcoholic drink, whether carbonated or
not, | ||||||
| 18 | including but not limited to soda water, cola, fruit juice, | ||||||
| 19 | vegetable
juice, carbonated water, and all other preparations | ||||||
| 20 | commonly known as soft
drinks of whatever kind or description | ||||||
| 21 | that are contained in any closed or
sealed bottle, can, carton, | ||||||
| 22 | or container, regardless of size; but "soft drinks"
does not | ||||||
| 23 | include coffee, tea, non-carbonated water, infant formula, | ||||||
| 24 | milk or
milk products as defined in the Grade A Pasteurized | ||||||
| 25 | Milk and Milk Products Act,
or drinks containing 50% or more | ||||||
| 26 | natural fruit or vegetable juice.
| ||||||
| |||||||
| |||||||
| 1 | Notwithstanding any other provisions of this
Act, | ||||||
| 2 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 3 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 4 | drinks" do not include beverages that contain milk or milk | ||||||
| 5 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 6 | than 50% of vegetable or fruit juice by volume. | ||||||
| 7 | Until August 1, 2009, and notwithstanding any other | ||||||
| 8 | provisions of this Act, "food for human
consumption that is to | ||||||
| 9 | be consumed off the premises where it is sold" includes
all | ||||||
| 10 | food sold through a vending machine, except soft drinks and | ||||||
| 11 | food products
that are dispensed hot from a vending machine, | ||||||
| 12 | regardless of the location of
the vending machine. Beginning | ||||||
| 13 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 14 | this Act, "food for human consumption that is to be consumed | ||||||
| 15 | off the premises where it is sold" includes all food sold | ||||||
| 16 | through a vending machine, except soft drinks, candy, and food | ||||||
| 17 | products that are dispensed hot from a vending machine, | ||||||
| 18 | regardless of the location of the vending machine.
| ||||||
| 19 | Notwithstanding any other provisions of this
Act, | ||||||
| 20 | beginning September 1, 2009, "food for human consumption that | ||||||
| 21 | is to be consumed off the premises where
it is sold" does not | ||||||
| 22 | include candy. For purposes of this Section, "candy" means a | ||||||
| 23 | preparation of sugar, honey, or other natural or artificial | ||||||
| 24 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 25 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 26 | pieces. "Candy" does not include any preparation that contains | ||||||
| |||||||
| |||||||
| 1 | flour or requires refrigeration. | ||||||
| 2 | Notwithstanding any other provisions of this
Act, | ||||||
| 3 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 4 | drugs" does not include grooming and hygiene products. For | ||||||
| 5 | purposes of this Section, "grooming and hygiene products" | ||||||
| 6 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 7 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 8 | lotions and screens, unless those products are available by | ||||||
| 9 | prescription only, regardless of whether the products meet the | ||||||
| 10 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 11 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 12 | use that contains a label that identifies the product as a drug | ||||||
| 13 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 14 | label includes: | ||||||
| 15 | (A) A "Drug Facts" panel; or | ||||||
| 16 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 17 | list of those ingredients contained in the compound, | ||||||
| 18 | substance or preparation. | ||||||
| 19 | Beginning on January 1, 2014 (the effective date of Public | ||||||
| 20 | Act 98-122), "prescription and nonprescription medicines and | ||||||
| 21 | drugs" includes medical cannabis purchased from a registered | ||||||
| 22 | dispensing organization under the Compassionate Use of Medical | ||||||
| 23 | Cannabis Pilot Program Act. | ||||||
| 24 | If the property that is acquired from a serviceman is | ||||||
| 25 | acquired outside
Illinois and used outside Illinois before | ||||||
| 26 | being brought to Illinois for use
here and is taxable under | ||||||
| |||||||
| |||||||
| 1 | this Act, the "selling price" on which the tax
is computed | ||||||
| 2 | shall be reduced by an amount that represents a reasonable
| ||||||
| 3 | allowance for depreciation for the period of prior out-of-state | ||||||
| 4 | use.
| ||||||
| 5 | (Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | ||||||
| 6 | 99-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff. | ||||||
| 7 | 7-6-17.)
| ||||||
| 8 | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||||||
| 9 | (Text of Section before amendment by P.A. 100-363) | ||||||
| 10 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 11 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 12 | of such tax
(except as otherwise provided) at the time when he | ||||||
| 13 | is required to file
his return for the period during which such | ||||||
| 14 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
| 15 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
| 16 | year, whichever is greater, which is allowed to
reimburse the | ||||||
| 17 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
| 18 | records, preparing and filing returns, remitting the tax and
| ||||||
| 19 | supplying data to the Department on request. The discount | ||||||
| 20 | allowed under this Section is allowed only for returns that are | ||||||
| 21 | filed in the manner required by this Act. The Department may | ||||||
| 22 | disallow the discount for servicemen whose certificate of | ||||||
| 23 | registration is revoked at the time the return is filed, but | ||||||
| 24 | only if the Department's decision to revoke the certificate of | ||||||
| 25 | registration has become final. A serviceman need not remit
that | ||||||
| |||||||
| |||||||
| 1 | part of any tax collected by him to the extent that he is | ||||||
| 2 | required to
pay and does pay the tax imposed by the Service | ||||||
| 3 | Occupation Tax Act with
respect to his sale of service | ||||||
| 4 | involving the incidental transfer by him of
the same property. | ||||||
| 5 | Except as provided hereinafter in this Section, on or | ||||||
| 6 | before the twentieth
day of each calendar month, such | ||||||
| 7 | serviceman shall file a return for the
preceding calendar month | ||||||
| 8 | in accordance with reasonable Rules and
Regulations to be | ||||||
| 9 | promulgated by the Department. Such return shall be
filed on a | ||||||
| 10 | form prescribed by the Department and shall contain such
| ||||||
| 11 | information as the Department may reasonably require. On and | ||||||
| 12 | after January 1, 2018, with respect to servicemen whose annual | ||||||
| 13 | gross receipts average $20,000 or more, all returns required to | ||||||
| 14 | be filed pursuant to this Act shall be filed electronically. | ||||||
| 15 | Servicemen who demonstrate that they do not have access to the | ||||||
| 16 | Internet or demonstrate hardship in filing electronically may | ||||||
| 17 | petition the Department to waive the electronic filing | ||||||
| 18 | requirement. | ||||||
| 19 | The Department may require returns to be filed on a | ||||||
| 20 | quarterly basis.
If so required, a return for each calendar | ||||||
| 21 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 22 | calendar month following the end of such
calendar quarter. The | ||||||
| 23 | taxpayer shall also file a return with the
Department for each | ||||||
| 24 | of the first two months of each calendar quarter, on or
before | ||||||
| 25 | the twentieth day of the following calendar month, stating: | ||||||
| 26 | 1. The name of the seller; | ||||||
| |||||||
| |||||||
| 1 | 2. The address of the principal place of business from | ||||||
| 2 | which he engages
in business as a serviceman in this State; | ||||||
| 3 | 3. The total amount of taxable receipts received by him | ||||||
| 4 | during the
preceding calendar month, including receipts | ||||||
| 5 | from charge and time sales,
but less all deductions allowed | ||||||
| 6 | by law; | ||||||
| 7 | 4. The amount of credit provided in Section 2d of this | ||||||
| 8 | Act; | ||||||
| 9 | 5. The amount of tax due; | ||||||
| 10 | 5-5. The signature of the taxpayer; and | ||||||
| 11 | 6. Such other reasonable information as the Department | ||||||
| 12 | may
require. | ||||||
| 13 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 14 | the proper notice
and demand for signature by the Department, | ||||||
| 15 | the return shall be considered
valid and any amount shown to be | ||||||
| 16 | due on the return shall be deemed assessed. | ||||||
| 17 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 18 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 19 | payments required by rules of
the Department by electronic | ||||||
| 20 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
| 21 | an average monthly tax liability of $100,000 or more shall
make | ||||||
| 22 | all payments required by rules of the Department by electronic | ||||||
| 23 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
| 24 | an average monthly
tax liability of $50,000 or more shall make | ||||||
| 25 | all payments required by rules
of the Department by electronic | ||||||
| 26 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| |||||||
| |||||||
| 1 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 2 | payments required by rules of the Department by
electronic | ||||||
| 3 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 4 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 5 | other State and local
occupation and use tax laws administered | ||||||
| 6 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 7 | The term "average monthly tax
liability" means the sum of the | ||||||
| 8 | taxpayer's liabilities under this Act, and
under all other | ||||||
| 9 | State and local occupation and use tax laws administered by the
| ||||||
| 10 | Department, for the immediately preceding calendar year | ||||||
| 11 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 12 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 13 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 14 | all payments required by rules of the Department by
electronic | ||||||
| 15 | funds transfer. | ||||||
| 16 | Before August 1 of each year beginning in 1993, the | ||||||
| 17 | Department shall
notify all taxpayers required to make payments | ||||||
| 18 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 19 | payments by electronic funds transfer shall
make those payments | ||||||
| 20 | for a minimum of one year beginning on October 1. | ||||||
| 21 | Any taxpayer not required to make payments by electronic | ||||||
| 22 | funds transfer
may make payments by electronic funds transfer | ||||||
| 23 | with the permission of the
Department. | ||||||
| 24 | All taxpayers required to make payment by electronic funds | ||||||
| 25 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 26 | payments by electronic funds
transfer shall make those payments | ||||||
| |||||||
| |||||||
| 1 | in the manner authorized by the Department. | ||||||
| 2 | The Department shall adopt such rules as are necessary to | ||||||
| 3 | effectuate a
program of electronic funds transfer and the | ||||||
| 4 | requirements of this Section. | ||||||
| 5 | If the serviceman is otherwise required to file a monthly | ||||||
| 6 | return and
if the serviceman's average monthly tax liability to | ||||||
| 7 | the Department
does not exceed $200, the Department may | ||||||
| 8 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 9 | with the return for January, February
and March of a given year | ||||||
| 10 | being due by April 20 of such year; with the
return for April, | ||||||
| 11 | May and June of a given year being due by July 20 of
such year; | ||||||
| 12 | with the return for July, August and September of a given
year | ||||||
| 13 | being due by October 20 of such year, and with the return for
| ||||||
| 14 | October, November and December of a given year being due by | ||||||
| 15 | January 20
of the following year. | ||||||
| 16 | If the serviceman is otherwise required to file a monthly | ||||||
| 17 | or quarterly
return and if the serviceman's average monthly tax | ||||||
| 18 | liability to the Department
does not exceed $50, the Department | ||||||
| 19 | may authorize his returns to be
filed on an annual basis, with | ||||||
| 20 | the return for a given year being due by
January 20 of the | ||||||
| 21 | following year. | ||||||
| 22 | Such quarter annual and annual returns, as to form and | ||||||
| 23 | substance,
shall be subject to the same requirements as monthly | ||||||
| 24 | returns. | ||||||
| 25 | Notwithstanding any other provision in this Act concerning | ||||||
| 26 | the time
within which a serviceman may file his return, in the | ||||||
| |||||||
| |||||||
| 1 | case of any
serviceman who ceases to engage in a kind of | ||||||
| 2 | business which makes him
responsible for filing returns under | ||||||
| 3 | this Act, such serviceman shall
file a final return under this | ||||||
| 4 | Act with the Department not more than 1
month after | ||||||
| 5 | discontinuing such business. | ||||||
| 6 | Where a serviceman collects the tax with respect to the | ||||||
| 7 | selling price of
property which he sells and the purchaser | ||||||
| 8 | thereafter returns such
property and the serviceman refunds the | ||||||
| 9 | selling price thereof to the
purchaser, such serviceman shall | ||||||
| 10 | also refund, to the purchaser, the tax
so collected from the | ||||||
| 11 | purchaser. When filing his return for the period
in which he | ||||||
| 12 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
| 13 | the amount of the tax so refunded by him to the purchaser from | ||||||
| 14 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
| 15 | occupation tax or
use tax which such serviceman may be required | ||||||
| 16 | to pay or remit to the
Department, as shown by such return, | ||||||
| 17 | provided that the amount of the tax
to be deducted shall | ||||||
| 18 | previously have been remitted to the Department by
such | ||||||
| 19 | serviceman. If the serviceman shall not previously have | ||||||
| 20 | remitted
the amount of such tax to the Department, he shall be | ||||||
| 21 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
| 22 | the purchaser. | ||||||
| 23 | Any serviceman filing a return hereunder shall also include | ||||||
| 24 | the total
tax upon the selling price of tangible personal | ||||||
| 25 | property purchased for use
by him as an incident to a sale of | ||||||
| 26 | service, and such serviceman shall remit
the amount of such tax | ||||||
| |||||||
| |||||||
| 1 | to the Department when filing such return. | ||||||
| 2 | If experience indicates such action to be practicable, the | ||||||
| 3 | Department
may prescribe and furnish a combination or joint | ||||||
| 4 | return which will
enable servicemen, who are required to file | ||||||
| 5 | returns hereunder and also
under the Service Occupation Tax | ||||||
| 6 | Act, to furnish all the return
information required by both | ||||||
| 7 | Acts on the one form. | ||||||
| 8 | Where the serviceman has more than one business registered | ||||||
| 9 | with the
Department under separate registration hereunder, | ||||||
| 10 | such serviceman shall
not file each return that is due as a | ||||||
| 11 | single return covering all such
registered businesses, but | ||||||
| 12 | shall file separate returns for each such
registered business. | ||||||
| 13 | Beginning January 1, 1990, each month the Department shall | ||||||
| 14 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
| 15 | the State Treasury,
the net revenue realized for the preceding | ||||||
| 16 | month from the 1% tax on sales
of food for human consumption | ||||||
| 17 | which is to be consumed off the premises
where it is sold | ||||||
| 18 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
| 19 | been prepared for immediate consumption) and prescription and
| ||||||
| 20 | nonprescription medicines, drugs, medical appliances, female | ||||||
| 21 | and male condoms, incontinence products, diapers, baby wipes, | ||||||
| 22 | products classified as Class III medical devices, by the United | ||||||
| 23 | States Food and Drug Administration that are used for cancer | ||||||
| 24 | treatment pursuant to a prescription, as well as any | ||||||
| 25 | accessories and components related to those devices, and | ||||||
| 26 | insulin, urine
testing materials, syringes and needles used by | ||||||
| |||||||
| |||||||
| 1 | diabetics. | ||||||
| 2 | Beginning January 1, 1990, each month the Department shall | ||||||
| 3 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
| 4 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 5 | general rate on transfers of
tangible personal property, other | ||||||
| 6 | than tangible personal property which is
purchased outside | ||||||
| 7 | Illinois at retail from a retailer and which is titled or
| ||||||
| 8 | registered by an agency of this State's government. | ||||||
| 9 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 10 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 11 | net revenue realized for the
preceding
month from the 1.25% | ||||||
| 12 | rate on the selling price of motor fuel and gasohol. | ||||||
| 13 | Beginning October 1, 2009, each month the Department shall | ||||||
| 14 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 15 | an amount estimated by the Department to represent 80% of the | ||||||
| 16 | net revenue realized for the preceding month from the sale of | ||||||
| 17 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 18 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 19 | are now taxed at 6.25%. | ||||||
| 20 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 21 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 22 | collected under this Act, the Use Tax Act, the Service | ||||||
| 23 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 24 | amount equal to the average monthly deficit in the Underground | ||||||
| 25 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 26 | by the Illinois Environmental Protection Agency, but the total | ||||||
| |||||||
| |||||||
| 1 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 2 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
| 3 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
| 4 | any State fiscal year. As used in this paragraph, the "average | ||||||
| 5 | monthly deficit" shall be equal to the difference between the | ||||||
| 6 | average monthly claims for payment by the fund and the average | ||||||
| 7 | monthly revenues deposited into the fund, excluding payments | ||||||
| 8 | made pursuant to this paragraph. | ||||||
| 9 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 10 | received by the Department under the Use Tax Act, this Act, the | ||||||
| 11 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 12 | Act, each month the Department shall deposit $500,000 into the | ||||||
| 13 | State Crime Laboratory Fund. | ||||||
| 14 | Of the remainder of the moneys received by the Department | ||||||
| 15 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 16 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 17 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
| 18 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
| 19 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
| 20 | may be, of the moneys received by the Department and
required | ||||||
| 21 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
| 22 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 23 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
| 24 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
| 25 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
| 26 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
| |||||||
| |||||||
| 1 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 2 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
| 3 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
| 4 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
| 5 | difference shall be immediately
paid into the Build Illinois | ||||||
| 6 | Fund from other moneys received by the
Department pursuant to | ||||||
| 7 | the Tax Acts; and further provided, that if on the
last | ||||||
| 8 | business day of any month the sum of (1) the Tax Act Amount | ||||||
| 9 | required
to be deposited into the Build Illinois Bond Account | ||||||
| 10 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
| 11 | transferred during such month to
the Build Illinois Fund from | ||||||
| 12 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
| 13 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
| 14 | the difference shall be immediately paid into the Build | ||||||
| 15 | Illinois
Fund from other moneys received by the Department | ||||||
| 16 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
| 17 | event shall the payments required under
the preceding proviso | ||||||
| 18 | result in aggregate payments into the Build Illinois
Fund | ||||||
| 19 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 20 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 21 | Specified Amount for
such fiscal year; and, further provided, | ||||||
| 22 | that the amounts payable into the
Build Illinois Fund under | ||||||
| 23 | this clause (b) shall be payable only until such
time as the | ||||||
| 24 | aggregate amount on deposit under each trust indenture securing
| ||||||
| 25 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
| 26 | Bond Act is
sufficient, taking into account any future | ||||||
| |||||||
| |||||||
| 1 | investment income, to fully
provide, in accordance with such | ||||||
| 2 | indenture, for the defeasance of or the
payment of the | ||||||
| 3 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 4 | secured by such indenture and on any Bonds expected to be | ||||||
| 5 | issued thereafter
and all fees and costs payable with respect | ||||||
| 6 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 7 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 8 | the last business day of
any month in which Bonds are | ||||||
| 9 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 10 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
| 11 | Account in the Build Illinois Fund in such month shall be less | ||||||
| 12 | than the
amount required to be transferred in such month from | ||||||
| 13 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
| 14 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
| 15 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
| 16 | shall be immediately paid from other moneys received by the
| ||||||
| 17 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
| 18 | provided,
however, that any amounts paid to the Build Illinois | ||||||
| 19 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
| 20 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
| 21 | preceding sentence and shall reduce the
amount otherwise | ||||||
| 22 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
| 23 | preceding sentence. The moneys received by the Department | ||||||
| 24 | pursuant to this
Act and required to be deposited into the | ||||||
| 25 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
| 26 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | and the
McCormick Place Expansion Project Fund
pursuant to the | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | preceding paragraphs or in any amendments thereto hereafter
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 2 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
| 3 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 4 | preceding month from the 6.25% general rate on the selling | ||||||
| 5 | price of tangible
personal property. | ||||||
| 6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 8 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
| 9 | enacted, beginning with the receipt of the first
report of | ||||||
| 10 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 11 | period, the Department shall each month pay into the Energy | ||||||
| 12 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 13 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 14 | that was sold to an eligible business.
For purposes of this | ||||||
| 15 | paragraph, the term "eligible business" means a new
electric | ||||||
| 16 | generating facility certified pursuant to Section 605-332 of | ||||||
| 17 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 18 | Civil Administrative
Code of Illinois. | ||||||
| 19 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 20 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 21 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 22 | the preceding paragraphs or in any amendments to this Section | ||||||
| 23 | hereafter enacted, beginning on the first day of the first | ||||||
| 24 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 25 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
| 26 | the 98th General Assembly, each month, from the collections | ||||||
| |||||||
| |||||||
| 1 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
| 2 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
| 3 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
| 4 | Department shall pay into the Tax Compliance and Administration | ||||||
| 5 | Fund, to be used, subject to appropriation, to fund additional | ||||||
| 6 | auditors and compliance personnel at the Department of Revenue, | ||||||
| 7 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
| 8 | collected during the preceding fiscal year by the Audit Bureau | ||||||
| 9 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
| 10 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
| 11 | Tax Act, and associated local occupation and use taxes | ||||||
| 12 | administered by the Department. | ||||||
| 13 | Of the remainder of the moneys received by the Department | ||||||
| 14 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
| 15 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
| 16 | reserved in a special account and used only for the transfer to | ||||||
| 17 | the Common School Fund as part of the monthly transfer from the | ||||||
| 18 | General Revenue Fund in accordance with Section 8a of the State | ||||||
| 19 | Finance Act. | ||||||
| 20 | As soon as possible after the first day of each month, upon | ||||||
| 21 | certification
of the Department of Revenue, the Comptroller | ||||||
| 22 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 23 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 24 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 25 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 26 | transfer is no longer required
and shall not be made. | ||||||
| |||||||
| |||||||
| 1 | Net revenue realized for a month shall be the revenue | ||||||
| 2 | collected by the State
pursuant to this Act, less the amount | ||||||
| 3 | paid out during that month as refunds
to taxpayers for | ||||||
| 4 | overpayment of liability. | ||||||
| 5 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 6 | 100-303, eff. 8-24-17; revised 1-22-18.)
| ||||||
| 7 | (Text of Section after amendment by P.A. 100-363)
| ||||||
| 8 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 9 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 10 | of such tax
(except as otherwise provided) at the time when he | ||||||
| 11 | is required to file
his return for the period during which such | ||||||
| 12 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
| 13 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
| 14 | year, whichever is greater, which is allowed to
reimburse the | ||||||
| 15 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
| 16 | records, preparing and filing returns, remitting the tax and
| ||||||
| 17 | supplying data to the Department on request. The discount | ||||||
| 18 | allowed under this Section is allowed only for returns that are | ||||||
| 19 | filed in the manner required by this Act. The Department may | ||||||
| 20 | disallow the discount for servicemen whose certificate of | ||||||
| 21 | registration is revoked at the time the return is filed, but | ||||||
| 22 | only if the Department's decision to revoke the certificate of | ||||||
| 23 | registration has become final. A serviceman need not remit
that | ||||||
| 24 | part of any tax collected by him to the extent that he is | ||||||
| 25 | required to
pay and does pay the tax imposed by the Service | ||||||
| |||||||
| |||||||
| 1 | Occupation Tax Act with
respect to his sale of service | ||||||
| 2 | involving the incidental transfer by him of
the same property. | ||||||
| 3 | Except as provided hereinafter in this Section, on or | ||||||
| 4 | before the twentieth
day of each calendar month, such | ||||||
| 5 | serviceman shall file a return for the
preceding calendar month | ||||||
| 6 | in accordance with reasonable Rules and
Regulations to be | ||||||
| 7 | promulgated by the Department. Such return shall be
filed on a | ||||||
| 8 | form prescribed by the Department and shall contain such
| ||||||
| 9 | information as the Department may reasonably require. On and | ||||||
| 10 | after January 1, 2018, with respect to servicemen whose annual | ||||||
| 11 | gross receipts average $20,000 or more, all returns required to | ||||||
| 12 | be filed pursuant to this Act shall be filed electronically. | ||||||
| 13 | Servicemen who demonstrate that they do not have access to the | ||||||
| 14 | Internet or demonstrate hardship in filing electronically may | ||||||
| 15 | petition the Department to waive the electronic filing | ||||||
| 16 | requirement. | ||||||
| 17 | The Department may require returns to be filed on a | ||||||
| 18 | quarterly basis.
If so required, a return for each calendar | ||||||
| 19 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 20 | calendar month following the end of such
calendar quarter. The | ||||||
| 21 | taxpayer shall also file a return with the
Department for each | ||||||
| 22 | of the first two months of each calendar quarter, on or
before | ||||||
| 23 | the twentieth day of the following calendar month, stating: | ||||||
| 24 | 1. The name of the seller; | ||||||
| 25 | 2. The address of the principal place of business from | ||||||
| 26 | which he engages
in business as a serviceman in this State; | ||||||
| |||||||
| |||||||
| 1 | 3. The total amount of taxable receipts received by him | ||||||
| 2 | during the
preceding calendar month, including receipts | ||||||
| 3 | from charge and time sales,
but less all deductions allowed | ||||||
| 4 | by law; | ||||||
| 5 | 4. The amount of credit provided in Section 2d of this | ||||||
| 6 | Act; | ||||||
| 7 | 5. The amount of tax due; | ||||||
| 8 | 5-5. The signature of the taxpayer; and | ||||||
| 9 | 6. Such other reasonable information as the Department | ||||||
| 10 | may
require. | ||||||
| 11 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 12 | the proper notice
and demand for signature by the Department, | ||||||
| 13 | the return shall be considered
valid and any amount shown to be | ||||||
| 14 | due on the return shall be deemed assessed. | ||||||
| 15 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 16 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 17 | payments required by rules of
the Department by electronic | ||||||
| 18 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
| 19 | an average monthly tax liability of $100,000 or more shall
make | ||||||
| 20 | all payments required by rules of the Department by electronic | ||||||
| 21 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
| 22 | an average monthly
tax liability of $50,000 or more shall make | ||||||
| 23 | all payments required by rules
of the Department by electronic | ||||||
| 24 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 25 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 26 | payments required by rules of the Department by
electronic | ||||||
| |||||||
| |||||||
| 1 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 2 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 3 | other State and local
occupation and use tax laws administered | ||||||
| 4 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 5 | The term "average monthly tax
liability" means the sum of the | ||||||
| 6 | taxpayer's liabilities under this Act, and
under all other | ||||||
| 7 | State and local occupation and use tax laws administered by the
| ||||||
| 8 | Department, for the immediately preceding calendar year | ||||||
| 9 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 10 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 11 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 12 | all payments required by rules of the Department by
electronic | ||||||
| 13 | funds transfer. | ||||||
| 14 | Before August 1 of each year beginning in 1993, the | ||||||
| 15 | Department shall
notify all taxpayers required to make payments | ||||||
| 16 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 17 | payments by electronic funds transfer shall
make those payments | ||||||
| 18 | for a minimum of one year beginning on October 1. | ||||||
| 19 | Any taxpayer not required to make payments by electronic | ||||||
| 20 | funds transfer
may make payments by electronic funds transfer | ||||||
| 21 | with the permission of the
Department. | ||||||
| 22 | All taxpayers required to make payment by electronic funds | ||||||
| 23 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 24 | payments by electronic funds
transfer shall make those payments | ||||||
| 25 | in the manner authorized by the Department. | ||||||
| 26 | The Department shall adopt such rules as are necessary to | ||||||
| |||||||
| |||||||
| 1 | effectuate a
program of electronic funds transfer and the | ||||||
| 2 | requirements of this Section. | ||||||
| 3 | If the serviceman is otherwise required to file a monthly | ||||||
| 4 | return and
if the serviceman's average monthly tax liability to | ||||||
| 5 | the Department
does not exceed $200, the Department may | ||||||
| 6 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 7 | with the return for January, February
and March of a given year | ||||||
| 8 | being due by April 20 of such year; with the
return for April, | ||||||
| 9 | May and June of a given year being due by July 20 of
such year; | ||||||
| 10 | with the return for July, August and September of a given
year | ||||||
| 11 | being due by October 20 of such year, and with the return for
| ||||||
| 12 | October, November and December of a given year being due by | ||||||
| 13 | January 20
of the following year. | ||||||
| 14 | If the serviceman is otherwise required to file a monthly | ||||||
| 15 | or quarterly
return and if the serviceman's average monthly tax | ||||||
| 16 | liability to the Department
does not exceed $50, the Department | ||||||
| 17 | may authorize his returns to be
filed on an annual basis, with | ||||||
| 18 | the return for a given year being due by
January 20 of the | ||||||
| 19 | following year. | ||||||
| 20 | Such quarter annual and annual returns, as to form and | ||||||
| 21 | substance,
shall be subject to the same requirements as monthly | ||||||
| 22 | returns. | ||||||
| 23 | Notwithstanding any other provision in this Act concerning | ||||||
| 24 | the time
within which a serviceman may file his return, in the | ||||||
| 25 | case of any
serviceman who ceases to engage in a kind of | ||||||
| 26 | business which makes him
responsible for filing returns under | ||||||
| |||||||
| |||||||
| 1 | this Act, such serviceman shall
file a final return under this | ||||||
| 2 | Act with the Department not more than 1
month after | ||||||
| 3 | discontinuing such business. | ||||||
| 4 | Where a serviceman collects the tax with respect to the | ||||||
| 5 | selling price of
property which he sells and the purchaser | ||||||
| 6 | thereafter returns such
property and the serviceman refunds the | ||||||
| 7 | selling price thereof to the
purchaser, such serviceman shall | ||||||
| 8 | also refund, to the purchaser, the tax
so collected from the | ||||||
| 9 | purchaser. When filing his return for the period
in which he | ||||||
| 10 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
| 11 | the amount of the tax so refunded by him to the purchaser from | ||||||
| 12 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
| 13 | occupation tax or
use tax which such serviceman may be required | ||||||
| 14 | to pay or remit to the
Department, as shown by such return, | ||||||
| 15 | provided that the amount of the tax
to be deducted shall | ||||||
| 16 | previously have been remitted to the Department by
such | ||||||
| 17 | serviceman. If the serviceman shall not previously have | ||||||
| 18 | remitted
the amount of such tax to the Department, he shall be | ||||||
| 19 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
| 20 | the purchaser. | ||||||
| 21 | Any serviceman filing a return hereunder shall also include | ||||||
| 22 | the total
tax upon the selling price of tangible personal | ||||||
| 23 | property purchased for use
by him as an incident to a sale of | ||||||
| 24 | service, and such serviceman shall remit
the amount of such tax | ||||||
| 25 | to the Department when filing such return. | ||||||
| 26 | If experience indicates such action to be practicable, the | ||||||
| |||||||
| |||||||
| 1 | Department
may prescribe and furnish a combination or joint | ||||||
| 2 | return which will
enable servicemen, who are required to file | ||||||
| 3 | returns hereunder and also
under the Service Occupation Tax | ||||||
| 4 | Act, to furnish all the return
information required by both | ||||||
| 5 | Acts on the one form. | ||||||
| 6 | Where the serviceman has more than one business registered | ||||||
| 7 | with the
Department under separate registration hereunder, | ||||||
| 8 | such serviceman shall
not file each return that is due as a | ||||||
| 9 | single return covering all such
registered businesses, but | ||||||
| 10 | shall file separate returns for each such
registered business. | ||||||
| 11 | Beginning January 1, 1990, each month the Department shall | ||||||
| 12 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
| 13 | the State Treasury,
the net revenue realized for the preceding | ||||||
| 14 | month from the 1% tax on sales
of food for human consumption | ||||||
| 15 | which is to be consumed off the premises
where it is sold | ||||||
| 16 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
| 17 | been prepared for immediate consumption) female and male | ||||||
| 18 | condoms, incontinence products, diapers, baby wipes, and | ||||||
| 19 | prescription and
nonprescription medicines, drugs, medical | ||||||
| 20 | appliances, products classified as Class III medical devices, | ||||||
| 21 | by the United States Food and Drug Administration that are used | ||||||
| 22 | for cancer treatment pursuant to a prescription, as well as any | ||||||
| 23 | accessories and components related to those devices, and | ||||||
| 24 | insulin, urine
testing materials, syringes and needles used by | ||||||
| 25 | diabetics. | ||||||
| 26 | Beginning January 1, 1990, each month the Department shall | ||||||
| |||||||
| |||||||
| 1 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
| 2 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 3 | general rate on transfers of
tangible personal property, other | ||||||
| 4 | than tangible personal property which is
purchased outside | ||||||
| 5 | Illinois at retail from a retailer and which is titled or
| ||||||
| 6 | registered by an agency of this State's government. | ||||||
| 7 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 8 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 9 | net revenue realized for the
preceding
month from the 1.25% | ||||||
| 10 | rate on the selling price of motor fuel and gasohol. | ||||||
| 11 | Beginning October 1, 2009, each month the Department shall | ||||||
| 12 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 13 | an amount estimated by the Department to represent 80% of the | ||||||
| 14 | net revenue realized for the preceding month from the sale of | ||||||
| 15 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 16 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 17 | are now taxed at 6.25%. | ||||||
| 18 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 19 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 20 | collected under this Act, the Use Tax Act, the Service | ||||||
| 21 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 22 | amount equal to the average monthly deficit in the Underground | ||||||
| 23 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 24 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 25 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 26 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
| |||||||
| |||||||
| 1 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
| 2 | any State fiscal year. As used in this paragraph, the "average | ||||||
| 3 | monthly deficit" shall be equal to the difference between the | ||||||
| 4 | average monthly claims for payment by the fund and the average | ||||||
| 5 | monthly revenues deposited into the fund, excluding payments | ||||||
| 6 | made pursuant to this paragraph. | ||||||
| 7 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 8 | received by the Department under the Use Tax Act, this Act, the | ||||||
| 9 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 10 | Act, each month the Department shall deposit $500,000 into the | ||||||
| 11 | State Crime Laboratory Fund. | ||||||
| 12 | Of the remainder of the moneys received by the Department | ||||||
| 13 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 14 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 15 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
| 16 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
| 17 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
| 18 | may be, of the moneys received by the Department and
required | ||||||
| 19 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
| 20 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 21 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
| 22 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
| 23 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
| 24 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
| 25 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 26 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
| |||||||
| |||||||
| 1 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
| 2 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
| 3 | difference shall be immediately
paid into the Build Illinois | ||||||
| 4 | Fund from other moneys received by the
Department pursuant to | ||||||
| 5 | the Tax Acts; and further provided, that if on the
last | ||||||
| 6 | business day of any month the sum of (1) the Tax Act Amount | ||||||
| 7 | required
to be deposited into the Build Illinois Bond Account | ||||||
| 8 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
| 9 | transferred during such month to
the Build Illinois Fund from | ||||||
| 10 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
| 11 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
| 12 | the difference shall be immediately paid into the Build | ||||||
| 13 | Illinois
Fund from other moneys received by the Department | ||||||
| 14 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
| 15 | event shall the payments required under
the preceding proviso | ||||||
| 16 | result in aggregate payments into the Build Illinois
Fund | ||||||
| 17 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 18 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 19 | Specified Amount for
such fiscal year; and, further provided, | ||||||
| 20 | that the amounts payable into the
Build Illinois Fund under | ||||||
| 21 | this clause (b) shall be payable only until such
time as the | ||||||
| 22 | aggregate amount on deposit under each trust indenture securing
| ||||||
| 23 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
| 24 | Bond Act is
sufficient, taking into account any future | ||||||
| 25 | investment income, to fully
provide, in accordance with such | ||||||
| 26 | indenture, for the defeasance of or the
payment of the | ||||||
| |||||||
| |||||||
| 1 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 2 | secured by such indenture and on any Bonds expected to be | ||||||
| 3 | issued thereafter
and all fees and costs payable with respect | ||||||
| 4 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 5 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 6 | the last business day of
any month in which Bonds are | ||||||
| 7 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 8 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
| 9 | Account in the Build Illinois Fund in such month shall be less | ||||||
| 10 | than the
amount required to be transferred in such month from | ||||||
| 11 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
| 12 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
| 13 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
| 14 | shall be immediately paid from other moneys received by the
| ||||||
| 15 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
| 16 | provided,
however, that any amounts paid to the Build Illinois | ||||||
| 17 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
| 18 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
| 19 | preceding sentence and shall reduce the
amount otherwise | ||||||
| 20 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
| 21 | preceding sentence. The moneys received by the Department | ||||||
| 22 | pursuant to this
Act and required to be deposited into the | ||||||
| 23 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
| 24 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
| 25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 26 | as provided in
the preceding paragraph or in any amendment | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| 9 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||
| 10 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||
| 11 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||
| 12 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||
| 13 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||
| 14 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||
| 15 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||
| 16 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||
| 17 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||
| 18 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||
| 19 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||
| 20 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||
| 21 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||
| 22 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||
| 23 | and the
McCormick Place Expansion Project Fund
pursuant to the | |||||||||||||||||||||||||||||||||||||||||
| 24 | preceding paragraphs or in any amendments thereto hereafter
| |||||||||||||||||||||||||||||||||||||||||
| 25 | enacted, beginning July 1, 1993 and ending on September 30, | |||||||||||||||||||||||||||||||||||||||||
| 26 | 2013, the Department shall each month pay into the
Illinois Tax | |||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 2 | preceding month from the 6.25% general rate on the selling | ||||||
| 3 | price of tangible
personal property. | ||||||
| 4 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 5 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 6 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
| 7 | enacted, beginning with the receipt of the first
report of | ||||||
| 8 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 9 | period, the Department shall each month pay into the Energy | ||||||
| 10 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 11 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 12 | that was sold to an eligible business.
For purposes of this | ||||||
| 13 | paragraph, the term "eligible business" means a new
electric | ||||||
| 14 | generating facility certified pursuant to Section 605-332 of | ||||||
| 15 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 16 | Civil Administrative
Code of Illinois. | ||||||
| 17 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 18 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 19 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 20 | the preceding paragraphs or in any amendments to this Section | ||||||
| 21 | hereafter enacted, beginning on the first day of the first | ||||||
| 22 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 23 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
| 24 | the 98th General Assembly, each month, from the collections | ||||||
| 25 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
| 26 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
| |||||||
| |||||||
| 1 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
| 2 | Department shall pay into the Tax Compliance and Administration | ||||||
| 3 | Fund, to be used, subject to appropriation, to fund additional | ||||||
| 4 | auditors and compliance personnel at the Department of Revenue, | ||||||
| 5 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
| 6 | collected during the preceding fiscal year by the Audit Bureau | ||||||
| 7 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
| 8 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
| 9 | Tax Act, and associated local occupation and use taxes | ||||||
| 10 | administered by the Department. | ||||||
| 11 | Subject to payments of amounts into the Build Illinois | ||||||
| 12 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 13 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 14 | Compliance and Administration Fund as provided in this Section, | ||||||
| 15 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 16 | into the Downstate Public Transportation Fund the moneys | ||||||
| 17 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 18 | Public Transportation Act. | ||||||
| 19 | Of the remainder of the moneys received by the Department | ||||||
| 20 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
| 21 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
| 22 | reserved in a special account and used only for the transfer to | ||||||
| 23 | the Common School Fund as part of the monthly transfer from the | ||||||
| 24 | General Revenue Fund in accordance with Section 8a of the State | ||||||
| 25 | Finance Act. | ||||||
| 26 | As soon as possible after the first day of each month, upon | ||||||
| |||||||
| |||||||
| 1 | certification
of the Department of Revenue, the Comptroller | ||||||
| 2 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 3 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 4 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 5 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 6 | transfer is no longer required
and shall not be made. | ||||||
| 7 | Net revenue realized for a month shall be the revenue | ||||||
| 8 | collected by the State
pursuant to this Act, less the amount | ||||||
| 9 | paid out during that month as refunds
to taxpayers for | ||||||
| 10 | overpayment of liability. | ||||||
| 11 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 12 | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised 1-22-18.)
| ||||||
| 13 | Section 15. The Service Occupation Tax Act is amended by | ||||||
| 14 | changing Sections 3-5.5, 3-10, and 9 as follows:
| ||||||
| 15 | (35 ILCS 115/3-5.5)
| ||||||
| 16 | Sec. 3-5.5. Food and drugs sold by not-for-profit | ||||||
| 17 | organizations; exemption. The Department shall not collect the | ||||||
| 18 | 1% tax imposed on food for human
consumption that is to be | ||||||
| 19 | consumed off the premises where it is sold (other
than | ||||||
| 20 | alcoholic beverages, soft drinks, and food that has been | ||||||
| 21 | prepared for
immediate consumption) and prescription and | ||||||
| 22 | nonprescription medicines, drugs,
medical appliances, female | ||||||
| 23 | and male condoms, and insulin, urine testing materials, | ||||||
| 24 | syringes, and needles
used
by diabetics, for human use from any | ||||||
| |||||||
| |||||||
| 1 | not-for-profit organization, that sells
food in a food | ||||||
| 2 | distribution program at a price below the retail cost of the
| ||||||
| 3 | food to purchasers who, as a condition of participation in the | ||||||
| 4 | program, are
required to perform community service, located in | ||||||
| 5 | a county or municipality that
notifies the Department, in | ||||||
| 6 | writing, that the county or municipality does not
want the tax | ||||||
| 7 | to be collected from any of such organizations located
in the | ||||||
| 8 | county or municipality.
| ||||||
| 9 | (Source: P.A. 88-374.)
| ||||||
| 10 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
| 11 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
| 12 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| 13 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
| 14 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
| 15 | computing this tax, in no event
shall the "selling price" be | ||||||
| 16 | less than the cost price to the serviceman of
the tangible | ||||||
| 17 | personal property transferred. The selling price of each item
| ||||||
| 18 | of tangible personal property transferred as an incident of a | ||||||
| 19 | sale of
service may be shown as a distinct and separate item on | ||||||
| 20 | the serviceman's
billing to the service customer. If the | ||||||
| 21 | selling price is not so shown, the
selling price of the | ||||||
| 22 | tangible personal property is deemed to be 50% of the
| ||||||
| 23 | serviceman's entire billing to the service customer. When, | ||||||
| 24 | however, a
serviceman contracts to design, develop, and produce | ||||||
| 25 | special order machinery or
equipment, the tax imposed by this | ||||||
| |||||||
| |||||||
| 1 | Act shall be based on the serviceman's
cost price of the | ||||||
| 2 | tangible personal property transferred incident to the
| ||||||
| 3 | completion of the contract.
| ||||||
| 4 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 5 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 6 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 7 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
| 8 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| 9 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
| 10 | price of property
transferred as
an incident to the sale of | ||||||
| 11 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
| 12 | (ii) 80% of the selling price of property transferred as an
| ||||||
| 13 | incident to the sale of service on or after July
1, 2003 and on | ||||||
| 14 | or before July 1, 2017, and (iii) 100%
of
the cost price
| ||||||
| 15 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
| 16 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
| 17 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
| 18 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
| 19 | With respect to majority blended ethanol fuel, as defined | ||||||
| 20 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 21 | to the selling price of property transferred
as an incident to | ||||||
| 22 | the sale of service on or after July 1, 2003 and on or before
| ||||||
| 23 | December 31, 2023 but applies to 100% of the selling price | ||||||
| 24 | thereafter.
| ||||||
| 25 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| 26 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| |||||||
| |||||||
| 1 | tax imposed by this Act
applies to (i) 80% of the selling price | ||||||
| 2 | of property transferred as an incident
to the sale of service | ||||||
| 3 | on or after July 1, 2003 and on or before December 31, 2018
and | ||||||
| 4 | (ii) 100% of the proceeds of the selling price
thereafter.
If, | ||||||
| 5 | at any time, however, the tax under this Act on sales of | ||||||
| 6 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
| 7 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
| 8 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
| 9 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
| 10 | and no more than 10% biodiesel
made
during that time.
| ||||||
| 11 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| 12 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 13 | more than 10% but no more than 99% biodiesel material, the tax | ||||||
| 14 | imposed by this
Act
does not apply to the proceeds of the | ||||||
| 15 | selling price of property transferred
as an incident to the | ||||||
| 16 | sale of service on or after July 1, 2003 and on or before
| ||||||
| 17 | December 31, 2023 but applies to 100% of the selling price | ||||||
| 18 | thereafter.
| ||||||
| 19 | At the election of any registered serviceman made for each | ||||||
| 20 | fiscal year,
sales of service in which the aggregate annual | ||||||
| 21 | cost price of tangible
personal property transferred as an | ||||||
| 22 | incident to the sales of service is
less than 35%, or 75% in | ||||||
| 23 | the case of servicemen transferring prescription
drugs or | ||||||
| 24 | servicemen engaged in graphic arts production, of the aggregate
| ||||||
| 25 | annual total gross receipts from all sales of service, the tax | ||||||
| 26 | imposed by
this Act shall be based on the serviceman's cost | ||||||
| |||||||
| |||||||
| 1 | price of the tangible
personal property transferred incident to | ||||||
| 2 | the sale of those services.
| ||||||
| 3 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
| 4 | for
immediate consumption and transferred incident to a sale of | ||||||
| 5 | service subject
to this Act or the Service Occupation Tax Act | ||||||
| 6 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
| 7 | Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD | ||||||
| 8 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
| 9 | or the
Child Care Act of 1969. The tax shall
also be imposed at | ||||||
| 10 | the rate of 1% on food for human consumption that is
to be | ||||||
| 11 | consumed off the
premises where it is sold (other than | ||||||
| 12 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 13 | prepared for immediate consumption and is not
otherwise | ||||||
| 14 | included in this paragraph) female and male condoms, | ||||||
| 15 | incontinence products, diapers, baby wipes, and prescription | ||||||
| 16 | and
nonprescription medicines, drugs, medical appliances, | ||||||
| 17 | products classified as Class III medical devices by the United | ||||||
| 18 | States Food and Drug Administration that are used for cancer | ||||||
| 19 | treatment pursuant to a prescription, as well as any | ||||||
| 20 | accessories and components related to those devices, | ||||||
| 21 | modifications to a motor
vehicle for the purpose of rendering | ||||||
| 22 | it usable by a person with a disability, and
insulin, urine | ||||||
| 23 | testing materials, syringes, and needles used by diabetics, for
| ||||||
| 24 | human use. For the purposes of this Section, until September 1, | ||||||
| 25 | 2009: the term "soft drinks" means any
complete, finished, | ||||||
| 26 | ready-to-use, non-alcoholic drink, whether carbonated or
not, | ||||||
| |||||||
| |||||||
| 1 | including but not limited to soda water, cola, fruit juice, | ||||||
| 2 | vegetable
juice, carbonated water, and all other preparations | ||||||
| 3 | commonly known as soft
drinks of whatever kind or description | ||||||
| 4 | that are contained in any closed or
sealed can, carton, or | ||||||
| 5 | container, regardless of size; but "soft drinks" does not
| ||||||
| 6 | include coffee, tea, non-carbonated water, infant formula, | ||||||
| 7 | milk or milk
products as defined in the Grade A Pasteurized | ||||||
| 8 | Milk and Milk Products Act, or
drinks containing 50% or more | ||||||
| 9 | natural fruit or vegetable juice.
| ||||||
| 10 | Notwithstanding any other provisions of this
Act, | ||||||
| 11 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 12 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 13 | drinks" do not include beverages that contain milk or milk | ||||||
| 14 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 15 | than 50% of vegetable or fruit juice by volume. | ||||||
| 16 | Until August 1, 2009, and notwithstanding any other | ||||||
| 17 | provisions of this Act, "food for human consumption
that is to | ||||||
| 18 | be consumed off the premises where it is sold" includes all | ||||||
| 19 | food
sold through a vending machine, except soft drinks and | ||||||
| 20 | food products that are
dispensed hot from a vending machine, | ||||||
| 21 | regardless of the location of the vending
machine. Beginning | ||||||
| 22 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 23 | this Act, "food for human consumption that is to be consumed | ||||||
| 24 | off the premises where it is sold" includes all food sold | ||||||
| 25 | through a vending machine, except soft drinks, candy, and food | ||||||
| 26 | products that are dispensed hot from a vending machine, | ||||||
| |||||||
| |||||||
| 1 | regardless of the location of the vending machine.
| ||||||
| 2 | Notwithstanding any other provisions of this
Act, | ||||||
| 3 | beginning September 1, 2009, "food for human consumption that | ||||||
| 4 | is to be consumed off the premises where
it is sold" does not | ||||||
| 5 | include candy. For purposes of this Section, "candy" means a | ||||||
| 6 | preparation of sugar, honey, or other natural or artificial | ||||||
| 7 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 8 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 9 | pieces. "Candy" does not include any preparation that contains | ||||||
| 10 | flour or requires refrigeration. | ||||||
| 11 | Notwithstanding any other provisions of this
Act, | ||||||
| 12 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 13 | drugs" does not include grooming and hygiene products. For | ||||||
| 14 | purposes of this Section, "grooming and hygiene products" | ||||||
| 15 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 16 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 17 | lotions and screens, unless those products are available by | ||||||
| 18 | prescription only, regardless of whether the products meet the | ||||||
| 19 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 20 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 21 | use that contains a label that identifies the product as a drug | ||||||
| 22 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 23 | label includes: | ||||||
| 24 | (A) A "Drug Facts" panel; or | ||||||
| 25 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 26 | list of those ingredients contained in the compound, | ||||||
| |||||||
| |||||||
| 1 | substance or preparation. | ||||||
| 2 | Beginning on January 1, 2014 (the effective date of Public | ||||||
| 3 | Act 98-122), "prescription and nonprescription medicines and | ||||||
| 4 | drugs" includes medical cannabis purchased from a registered | ||||||
| 5 | dispensing organization under the Compassionate Use of Medical | ||||||
| 6 | Cannabis Pilot Program Act. | ||||||
| 7 | (Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | ||||||
| 8 | 99-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff. | ||||||
| 9 | 7-6-17.)
| ||||||
| 10 | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||||||
| 11 | (Text of Section before amendment by P.A. 100-363) | ||||||
| 12 | Sec. 9.
Each serviceman required or authorized to collect | ||||||
| 13 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 14 | of such tax at the
time when he is required to file his return | ||||||
| 15 | for the period during which
such tax was collectible, less a | ||||||
| 16 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
| 17 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
| 18 | greater, which is allowed to reimburse
the serviceman for | ||||||
| 19 | expenses incurred in collecting the tax, keeping
records, | ||||||
| 20 | preparing and filing returns, remitting the tax and supplying | ||||||
| 21 | data
to the Department on request. The discount allowed under | ||||||
| 22 | this Section is allowed only for returns that are filed in the | ||||||
| 23 | manner required by this Act. The Department may disallow the | ||||||
| 24 | discount for servicemen whose certificate of registration is | ||||||
| 25 | revoked at the time the return is filed, but only if the | ||||||
| |||||||
| |||||||
| 1 | Department's decision to revoke the certificate of | ||||||
| 2 | registration has become final. | ||||||
| 3 | Where such tangible personal property is sold under a | ||||||
| 4 | conditional
sales contract, or under any other form of sale | ||||||
| 5 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 6 | extended beyond the close of
the period for which the return is | ||||||
| 7 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
| 8 | each tax return period, only the tax applicable
to the part of | ||||||
| 9 | the selling price actually received during such tax return
| ||||||
| 10 | period. | ||||||
| 11 | Except as provided hereinafter in this Section, on or | ||||||
| 12 | before the twentieth
day of each calendar month, such | ||||||
| 13 | serviceman shall file a
return for the preceding calendar month | ||||||
| 14 | in accordance with reasonable
rules and regulations to be | ||||||
| 15 | promulgated by the Department of Revenue.
Such return shall be | ||||||
| 16 | filed on a form prescribed by the Department and
shall contain | ||||||
| 17 | such information as the Department may reasonably require. On | ||||||
| 18 | and after January 1, 2018, with respect to servicemen whose | ||||||
| 19 | annual gross receipts average $20,000 or more, all returns | ||||||
| 20 | required to be filed pursuant to this Act shall be filed | ||||||
| 21 | electronically. Servicemen who demonstrate that they do not | ||||||
| 22 | have access to the Internet or demonstrate hardship in filing | ||||||
| 23 | electronically may petition the Department to waive the | ||||||
| 24 | electronic filing requirement. | ||||||
| 25 | The Department may require returns to be filed on a | ||||||
| 26 | quarterly basis.
If so required, a return for each calendar | ||||||
| |||||||
| |||||||
| 1 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 2 | calendar month following the end of such
calendar quarter. The | ||||||
| 3 | taxpayer shall also file a return with the
Department for each | ||||||
| 4 | of the first two months of each calendar quarter, on or
before | ||||||
| 5 | the twentieth day of the following calendar month, stating: | ||||||
| 6 | 1. The name of the seller; | ||||||
| 7 | 2. The address of the principal place of business from | ||||||
| 8 | which he engages
in business as a serviceman in this State; | ||||||
| 9 | 3. The total amount of taxable receipts received by him | ||||||
| 10 | during the
preceding calendar month, including receipts | ||||||
| 11 | from charge and time sales,
but less all deductions allowed | ||||||
| 12 | by law; | ||||||
| 13 | 4. The amount of credit provided in Section 2d of this | ||||||
| 14 | Act; | ||||||
| 15 | 5. The amount of tax due; | ||||||
| 16 | 5-5. The signature of the taxpayer; and | ||||||
| 17 | 6. Such other reasonable information as the Department | ||||||
| 18 | may
require. | ||||||
| 19 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 20 | the proper notice
and demand for signature by the Department, | ||||||
| 21 | the return shall be considered
valid and any amount shown to be | ||||||
| 22 | due on the return shall be deemed assessed. | ||||||
| 23 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 24 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
| 25 | certification
from a purchaser in satisfaction
of Service Use | ||||||
| 26 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
| |||||||
| |||||||
| 1 | the purchaser provides
the
appropriate
documentation as | ||||||
| 2 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
| 3 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
| 4 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
| 5 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
| 6 | Act, may be used by that
serviceman to satisfy Service | ||||||
| 7 | Occupation Tax liability in the amount claimed in
the | ||||||
| 8 | certification, not to exceed 6.25% of the receipts subject to | ||||||
| 9 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
| 10 | Credit reported on any
original or amended return
filed under
| ||||||
| 11 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 12 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
| 13 | Credit reported on annual returns due on or after January 1, | ||||||
| 14 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
| 15 | No Manufacturer's
Purchase Credit may be used after September | ||||||
| 16 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
| 17 | imposed under this Act, including any audit liability. | ||||||
| 18 | If the serviceman's average monthly tax liability to
the | ||||||
| 19 | Department does not exceed $200, the Department may authorize | ||||||
| 20 | his
returns to be filed on a quarter annual basis, with the | ||||||
| 21 | return for
January, February and March of a given year being | ||||||
| 22 | due by April 20 of
such year; with the return for April, May | ||||||
| 23 | and June of a given year being
due by July 20 of such year; with | ||||||
| 24 | the return for July, August and
September of a given year being | ||||||
| 25 | due by October 20 of such year, and with
the return for | ||||||
| 26 | October, November and December of a given year being due
by | ||||||
| |||||||
| |||||||
| 1 | January 20 of the following year. | ||||||
| 2 | If the serviceman's average monthly tax liability to
the | ||||||
| 3 | Department does not exceed $50, the Department may authorize | ||||||
| 4 | his
returns to be filed on an annual basis, with the return for | ||||||
| 5 | a given year
being due by January 20 of the following year. | ||||||
| 6 | Such quarter annual and annual returns, as to form and | ||||||
| 7 | substance,
shall be subject to the same requirements as monthly | ||||||
| 8 | returns. | ||||||
| 9 | Notwithstanding any other provision in this Act concerning | ||||||
| 10 | the time within
which a serviceman may file his return, in the | ||||||
| 11 | case of any serviceman who
ceases to engage in a kind of | ||||||
| 12 | business which makes him responsible for filing
returns under | ||||||
| 13 | this Act, such serviceman shall file a final return under this
| ||||||
| 14 | Act with the Department not more than 1 month after | ||||||
| 15 | discontinuing such
business. | ||||||
| 16 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 17 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 18 | payments required by rules of the
Department by electronic | ||||||
| 19 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 20 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 21 | all
payments required by rules of the Department by electronic | ||||||
| 22 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 23 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 24 | all payments required by rules of the Department
by electronic | ||||||
| 25 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 26 | an annual tax liability of $200,000 or more shall make all | ||||||
| |||||||
| |||||||
| 1 | payments required by
rules of the Department by electronic | ||||||
| 2 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 3 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 4 | other State and local occupation and use tax laws administered | ||||||
| 5 | by the
Department, for the immediately preceding calendar year. | ||||||
| 6 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 7 | taxpayer's liabilities under this Act, and under all other | ||||||
| 8 | State
and local occupation and use tax laws administered by the | ||||||
| 9 | Department, for the
immediately preceding calendar year | ||||||
| 10 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 11 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 12 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 13 | all payments required by rules of the Department by
electronic | ||||||
| 14 | funds transfer. | ||||||
| 15 | Before August 1 of each year beginning in 1993, the | ||||||
| 16 | Department shall
notify all taxpayers required to make payments | ||||||
| 17 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 18 | payments by electronic funds transfer shall make
those payments | ||||||
| 19 | for a minimum of one year beginning on October 1. | ||||||
| 20 | Any taxpayer not required to make payments by electronic | ||||||
| 21 | funds transfer may
make payments by electronic funds transfer | ||||||
| 22 | with the
permission of the Department. | ||||||
| 23 | All taxpayers required to make payment by electronic funds | ||||||
| 24 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 25 | payments by electronic funds
transfer shall make those payments | ||||||
| 26 | in the manner authorized by the Department. | ||||||
| |||||||
| |||||||
| 1 | The Department shall adopt such rules as are necessary to | ||||||
| 2 | effectuate a
program of electronic funds transfer and the | ||||||
| 3 | requirements of this Section. | ||||||
| 4 | Where a serviceman collects the tax with respect to the | ||||||
| 5 | selling price of
tangible personal property which he sells and | ||||||
| 6 | the purchaser thereafter returns
such tangible personal | ||||||
| 7 | property and the serviceman refunds the
selling price thereof | ||||||
| 8 | to the purchaser, such serviceman shall also refund,
to the | ||||||
| 9 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
| 10 | his return for the period in which he refunds such tax to the
| ||||||
| 11 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
| 12 | refunded by
him to the purchaser from any other Service | ||||||
| 13 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
| 14 | Use Tax which such serviceman may be
required to pay or remit | ||||||
| 15 | to the Department, as shown by such return,
provided that the | ||||||
| 16 | amount of the tax to be deducted shall previously have
been | ||||||
| 17 | remitted to the Department by such serviceman. If the | ||||||
| 18 | serviceman shall
not previously have remitted the amount of | ||||||
| 19 | such tax to the Department,
he shall be entitled to no | ||||||
| 20 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
| 21 | If experience indicates such action to be practicable, the | ||||||
| 22 | Department
may prescribe and furnish a combination or joint | ||||||
| 23 | return which will
enable servicemen, who are required to file | ||||||
| 24 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
| 25 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
| 26 | the return
information required by all said Acts on the one | ||||||
| |||||||
| |||||||
| 1 | form. | ||||||
| 2 | Where the serviceman has more than one business
registered | ||||||
| 3 | with the Department under separate registrations hereunder,
| ||||||
| 4 | such serviceman shall file separate returns for each
registered | ||||||
| 5 | business. | ||||||
| 6 | Beginning January 1, 1990, each month the Department shall | ||||||
| 7 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
| 8 | the
preceding month from the 1% tax on sales of food for human | ||||||
| 9 | consumption
which is to be consumed off the premises where it | ||||||
| 10 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
| 11 | which has been prepared for
immediate consumption) female and | ||||||
| 12 | male condoms, incontinence products, diapers, baby wipes, and | ||||||
| 13 | prescription and nonprescription medicines,
drugs, medical | ||||||
| 14 | appliances, products classified as Class III medical devices by | ||||||
| 15 | the United States Food and Drug Administration that are used | ||||||
| 16 | for cancer treatment pursuant to a prescription, as well as any | ||||||
| 17 | accessories and components related to those devices, and | ||||||
| 18 | insulin, urine testing materials, syringes
and needles used by | ||||||
| 19 | diabetics. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 22 | revenue realized
for the preceding month from the 6.25% general | ||||||
| 23 | rate. | ||||||
| 24 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 25 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 26 | net revenue realized for the
preceding month from the 1.25% | ||||||
| |||||||
| |||||||
| 1 | rate on the selling price of motor fuel and
gasohol. | ||||||
| 2 | Beginning January 1, 1990, each month the Department shall | ||||||
| 3 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
| 4 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 5 | transfers of
tangible personal property. | ||||||
| 6 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 7 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 8 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 9 | selling price of motor fuel and gasohol. | ||||||
| 10 | Beginning October 1, 2009, each month the Department shall | ||||||
| 11 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 12 | an amount estimated by the Department to represent 80% of the | ||||||
| 13 | net revenue realized for the preceding month from the sale of | ||||||
| 14 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 15 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 16 | are now taxed at 6.25%. | ||||||
| 17 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 18 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 19 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 20 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
| 21 | the average monthly deficit in the Underground Storage Tank | ||||||
| 22 | Fund during the prior year, as certified annually by the | ||||||
| 23 | Illinois Environmental Protection Agency, but the total | ||||||
| 24 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 25 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
| 26 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
| |||||||
| |||||||
| 1 | fiscal year. As used in this paragraph, the "average monthly | ||||||
| 2 | deficit" shall be equal to the difference between the average | ||||||
| 3 | monthly claims for payment by the fund and the average monthly | ||||||
| 4 | revenues deposited into the fund, excluding payments made | ||||||
| 5 | pursuant to this paragraph. | ||||||
| 6 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 7 | received by the Department under the Use Tax Act, the Service | ||||||
| 8 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
| 9 | each month the Department shall deposit $500,000 into the State | ||||||
| 10 | Crime Laboratory Fund. | ||||||
| 11 | Of the remainder of the moneys received by the Department | ||||||
| 12 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 13 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
| 14 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
| 15 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
| 16 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
| 17 | may be, of the moneys received by the Department and required | ||||||
| 18 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
| 19 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 20 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
| 21 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
| 22 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
| 23 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
| 24 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 25 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
| 26 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
| |||||||
| |||||||
| 1 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
| 2 | difference shall be immediately paid into the
Build Illinois | ||||||
| 3 | Fund from other moneys received by the Department pursuant
to | ||||||
| 4 | the Tax Acts; and further provided, that if on the last | ||||||
| 5 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
| 6 | required to be deposited into
the Build Illinois Account in the | ||||||
| 7 | Build Illinois Fund during such month and
(2) the amount | ||||||
| 8 | transferred during such month to the Build Illinois Fund
from | ||||||
| 9 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 10 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 11 | the difference
shall be immediately paid into the Build | ||||||
| 12 | Illinois Fund from other moneys
received by the Department | ||||||
| 13 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
| 14 | event shall the payments required under the preceding proviso
| ||||||
| 15 | result in aggregate payments into the Build Illinois Fund | ||||||
| 16 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
| 17 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
| 18 | Specified Amount for such fiscal year; and,
further provided, | ||||||
| 19 | that the amounts payable into the Build Illinois Fund
under | ||||||
| 20 | this clause (b) shall be payable only until such time as the
| ||||||
| 21 | aggregate amount on deposit under each trust indenture securing | ||||||
| 22 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
| 23 | Bond Act is
sufficient, taking into account any future | ||||||
| 24 | investment income, to fully
provide, in accordance with such | ||||||
| 25 | indenture, for the defeasance of or the
payment of the | ||||||
| 26 | principal of, premium, if any, and interest on the Bonds
| ||||||
| |||||||
| |||||||
| 1 | secured by such indenture and on any Bonds expected to be | ||||||
| 2 | issued thereafter
and all fees and costs payable with respect | ||||||
| 3 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 4 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 5 | the last business day of
any month in which Bonds are | ||||||
| 6 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 7 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 8 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 9 | than the amount required to be transferred in such month from
| ||||||
| 10 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 11 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 12 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 13 | shall be immediately paid
from other moneys received by the | ||||||
| 14 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 15 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 16 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 17 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 18 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 19 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 20 | preceding sentence. The moneys received by
the Department | ||||||
| 21 | pursuant to this Act and required to be deposited into the
| ||||||
| 22 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 23 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 25 | as provided in
the preceding paragraph or in any amendment | ||||||
| 26 | thereto hereafter enacted, the
following specified monthly | ||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| 8 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||
| 9 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||
| 10 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||
| 11 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||
| 12 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||
| 13 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||
| 14 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||
| 15 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||
| 16 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||
| 17 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||
| 18 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||
| 19 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||
| 20 | has been deposited. | ||||||||||||||||||||||||||||||||||||
| 21 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||
| 22 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||||||||||||||||||||||||||||||||
| 23 | preceding paragraphs or in any amendments thereto hereafter
| ||||||||||||||||||||||||||||||||||||
| 24 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||||||||||||||||||||||||||||||||
| 25 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||||||||||||||||||||||||||||||||
| 26 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | preceding month from the 6.25% general rate on the selling | ||||||
| 2 | price of tangible
personal property. | ||||||
| 3 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 4 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 5 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 6 | enacted, beginning with the receipt of the first
report of | ||||||
| 7 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 8 | period, the Department shall each month pay into the Energy | ||||||
| 9 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 10 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 11 | that was sold to an eligible business.
For purposes of this | ||||||
| 12 | paragraph, the term "eligible business" means a new
electric | ||||||
| 13 | generating facility certified pursuant to Section 605-332 of | ||||||
| 14 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 15 | Civil Administrative
Code of Illinois. | ||||||
| 16 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 17 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 18 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 19 | the preceding paragraphs or in any amendments to this Section | ||||||
| 20 | hereafter enacted, beginning on the first day of the first | ||||||
| 21 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 22 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
| 23 | the 98th General Assembly, each month, from the collections | ||||||
| 24 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
| 25 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
| 26 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
| |||||||
| |||||||
| 1 | Department shall pay into the Tax Compliance and Administration | ||||||
| 2 | Fund, to be used, subject to appropriation, to fund additional | ||||||
| 3 | auditors and compliance personnel at the Department of Revenue, | ||||||
| 4 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
| 5 | collected during the preceding fiscal year by the Audit Bureau | ||||||
| 6 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
| 7 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
| 8 | Tax Act, and associated local occupation and use taxes | ||||||
| 9 | administered by the Department. | ||||||
| 10 | Of the remainder of the moneys received by the Department | ||||||
| 11 | pursuant to this
Act, 75% shall be paid into the General | ||||||
| 12 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
| 13 | a special account and used only for the transfer to the Common | ||||||
| 14 | School Fund as part of the monthly transfer from the General | ||||||
| 15 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
| 16 | Act. | ||||||
| 17 | The Department may, upon separate written notice to a | ||||||
| 18 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 19 | Department on a form
prescribed by the Department within not | ||||||
| 20 | less than 60 days after receipt
of the notice an annual | ||||||
| 21 | information return for the tax year specified in
the notice. | ||||||
| 22 | Such annual return to the Department shall include a
statement | ||||||
| 23 | of gross receipts as shown by the taxpayer's last Federal | ||||||
| 24 | income
tax return. If the total receipts of the business as | ||||||
| 25 | reported in the
Federal income tax return do not agree with the | ||||||
| 26 | gross receipts reported to
the Department of Revenue for the | ||||||
| |||||||
| |||||||
| 1 | same period, the taxpayer shall attach
to his annual return a | ||||||
| 2 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 3 | reasons for the difference. The taxpayer's annual
return to the | ||||||
| 4 | Department shall also disclose the cost of goods sold by
the | ||||||
| 5 | taxpayer during the year covered by such return, opening and | ||||||
| 6 | closing
inventories of such goods for such year, cost of goods | ||||||
| 7 | used from stock
or taken from stock and given away by the | ||||||
| 8 | taxpayer during such year, pay
roll information of the | ||||||
| 9 | taxpayer's business during such year and any
additional | ||||||
| 10 | reasonable information which the Department deems would be
| ||||||
| 11 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 12 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
| 13 | provided for in this
Section. | ||||||
| 14 | If the annual information return required by this Section | ||||||
| 15 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 16 | as follows: | ||||||
| 17 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 18 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 19 | taxpayer
under this Act during the period to be covered by | ||||||
| 20 | the annual return
for each month or fraction of a month | ||||||
| 21 | until such return is filed as
required, the penalty to be | ||||||
| 22 | assessed and collected in the same manner
as any other | ||||||
| 23 | penalty provided for in this Act. | ||||||
| 24 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 25 | be liable for a
penalty as described in Section 3-4 of the | ||||||
| 26 | Uniform Penalty and Interest Act. | ||||||
| |||||||
| |||||||
| 1 | The chief executive officer, proprietor, owner or highest | ||||||
| 2 | ranking
manager shall sign the annual return to certify the | ||||||
| 3 | accuracy of the
information contained therein. Any person who | ||||||
| 4 | willfully signs the
annual return containing false or | ||||||
| 5 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 6 | accordingly. The annual return form prescribed
by the | ||||||
| 7 | Department shall include a warning that the person signing the
| ||||||
| 8 | return may be liable for perjury. | ||||||
| 9 | The foregoing portion of this Section concerning the filing | ||||||
| 10 | of an
annual information return shall not apply to a serviceman | ||||||
| 11 | who is not
required to file an income tax return with the | ||||||
| 12 | United States Government. | ||||||
| 13 | As soon as possible after the first day of each month, upon | ||||||
| 14 | certification
of the Department of Revenue, the Comptroller | ||||||
| 15 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 16 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 17 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 18 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 19 | transfer is no longer required
and shall not be made. | ||||||
| 20 | Net revenue realized for a month shall be the revenue | ||||||
| 21 | collected by the State
pursuant to this Act, less the amount | ||||||
| 22 | paid out during that month as
refunds to taxpayers for | ||||||
| 23 | overpayment of liability. | ||||||
| 24 | For greater simplicity of administration, it shall be | ||||||
| 25 | permissible for
manufacturers, importers and wholesalers whose | ||||||
| 26 | products are sold by numerous
servicemen in Illinois, and who | ||||||
| |||||||
| |||||||
| 1 | wish to do so, to
assume the responsibility for accounting and | ||||||
| 2 | paying to the Department
all tax accruing under this Act with | ||||||
| 3 | respect to such sales, if the
servicemen who are affected do | ||||||
| 4 | not make written objection to the
Department to this | ||||||
| 5 | arrangement. | ||||||
| 6 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 7 | 100-303, eff. 8-24-17; revised 10-31-17)
| ||||||
| 8 | (Text of Section after amendment by P.A. 100-363)
| ||||||
| 9 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 10 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 11 | of such tax at the
time when he is required to file his return | ||||||
| 12 | for the period during which
such tax was collectible, less a | ||||||
| 13 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
| 14 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
| 15 | greater, which is allowed to reimburse
the serviceman for | ||||||
| 16 | expenses incurred in collecting the tax, keeping
records, | ||||||
| 17 | preparing and filing returns, remitting the tax and supplying | ||||||
| 18 | data
to the Department on request. The discount allowed under | ||||||
| 19 | this Section is allowed only for returns that are filed in the | ||||||
| 20 | manner required by this Act. The Department may disallow the | ||||||
| 21 | discount for servicemen whose certificate of registration is | ||||||
| 22 | revoked at the time the return is filed, but only if the | ||||||
| 23 | Department's decision to revoke the certificate of | ||||||
| 24 | registration has become final. | ||||||
| 25 | Where such tangible personal property is sold under a | ||||||
| |||||||
| |||||||
| 1 | conditional
sales contract, or under any other form of sale | ||||||
| 2 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 3 | extended beyond the close of
the period for which the return is | ||||||
| 4 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
| 5 | each tax return period, only the tax applicable
to the part of | ||||||
| 6 | the selling price actually received during such tax return
| ||||||
| 7 | period. | ||||||
| 8 | Except as provided hereinafter in this Section, on or | ||||||
| 9 | before the twentieth
day of each calendar month, such | ||||||
| 10 | serviceman shall file a
return for the preceding calendar month | ||||||
| 11 | in accordance with reasonable
rules and regulations to be | ||||||
| 12 | promulgated by the Department of Revenue.
Such return shall be | ||||||
| 13 | filed on a form prescribed by the Department and
shall contain | ||||||
| 14 | such information as the Department may reasonably require. On | ||||||
| 15 | and after January 1, 2018, with respect to servicemen whose | ||||||
| 16 | annual gross receipts average $20,000 or more, all returns | ||||||
| 17 | required to be filed pursuant to this Act shall be filed | ||||||
| 18 | electronically. Servicemen who demonstrate that they do not | ||||||
| 19 | have access to the Internet or demonstrate hardship in filing | ||||||
| 20 | electronically may petition the Department to waive the | ||||||
| 21 | electronic filing requirement. | ||||||
| 22 | The Department may require returns to be filed on a | ||||||
| 23 | quarterly basis.
If so required, a return for each calendar | ||||||
| 24 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 25 | calendar month following the end of such
calendar quarter. The | ||||||
| 26 | taxpayer shall also file a return with the
Department for each | ||||||
| |||||||
| |||||||
| 1 | of the first two months of each calendar quarter, on or
before | ||||||
| 2 | the twentieth day of the following calendar month, stating: | ||||||
| 3 | 1. The name of the seller; | ||||||
| 4 | 2. The address of the principal place of business from | ||||||
| 5 | which he engages
in business as a serviceman in this State; | ||||||
| 6 | 3. The total amount of taxable receipts received by him | ||||||
| 7 | during the
preceding calendar month, including receipts | ||||||
| 8 | from charge and time sales,
but less all deductions allowed | ||||||
| 9 | by law; | ||||||
| 10 | 4. The amount of credit provided in Section 2d of this | ||||||
| 11 | Act; | ||||||
| 12 | 5. The amount of tax due; | ||||||
| 13 | 5-5. The signature of the taxpayer; and | ||||||
| 14 | 6. Such other reasonable information as the Department | ||||||
| 15 | may
require. | ||||||
| 16 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 17 | the proper notice
and demand for signature by the Department, | ||||||
| 18 | the return shall be considered
valid and any amount shown to be | ||||||
| 19 | due on the return shall be deemed assessed. | ||||||
| 20 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 21 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
| 22 | certification
from a purchaser in satisfaction
of Service Use | ||||||
| 23 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
| 24 | the purchaser provides
the
appropriate
documentation as | ||||||
| 25 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
| 26 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
| |||||||
| |||||||
| 1 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
| 2 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
| 3 | Act, may be used by that
serviceman to satisfy Service | ||||||
| 4 | Occupation Tax liability in the amount claimed in
the | ||||||
| 5 | certification, not to exceed 6.25% of the receipts subject to | ||||||
| 6 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
| 7 | Credit reported on any
original or amended return
filed under
| ||||||
| 8 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 9 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
| 10 | Credit reported on annual returns due on or after January 1, | ||||||
| 11 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
| 12 | No Manufacturer's
Purchase Credit may be used after September | ||||||
| 13 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
| 14 | imposed under this Act, including any audit liability. | ||||||
| 15 | If the serviceman's average monthly tax liability to
the | ||||||
| 16 | Department does not exceed $200, the Department may authorize | ||||||
| 17 | his
returns to be filed on a quarter annual basis, with the | ||||||
| 18 | return for
January, February and March of a given year being | ||||||
| 19 | due by April 20 of
such year; with the return for April, May | ||||||
| 20 | and June of a given year being
due by July 20 of such year; with | ||||||
| 21 | the return for July, August and
September of a given year being | ||||||
| 22 | due by October 20 of such year, and with
the return for | ||||||
| 23 | October, November and December of a given year being due
by | ||||||
| 24 | January 20 of the following year. | ||||||
| 25 | If the serviceman's average monthly tax liability to
the | ||||||
| 26 | Department does not exceed $50, the Department may authorize | ||||||
| |||||||
| |||||||
| 1 | his
returns to be filed on an annual basis, with the return for | ||||||
| 2 | a given year
being due by January 20 of the following year. | ||||||
| 3 | Such quarter annual and annual returns, as to form and | ||||||
| 4 | substance,
shall be subject to the same requirements as monthly | ||||||
| 5 | returns. | ||||||
| 6 | Notwithstanding any other provision in this Act concerning | ||||||
| 7 | the time within
which a serviceman may file his return, in the | ||||||
| 8 | case of any serviceman who
ceases to engage in a kind of | ||||||
| 9 | business which makes him responsible for filing
returns under | ||||||
| 10 | this Act, such serviceman shall file a final return under this
| ||||||
| 11 | Act with the Department not more than 1 month after | ||||||
| 12 | discontinuing such
business. | ||||||
| 13 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 14 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 15 | payments required by rules of the
Department by electronic | ||||||
| 16 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 17 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 18 | all
payments required by rules of the Department by electronic | ||||||
| 19 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 20 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 21 | all payments required by rules of the Department
by electronic | ||||||
| 22 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 23 | an annual tax liability of $200,000 or more shall make all | ||||||
| 24 | payments required by
rules of the Department by electronic | ||||||
| 25 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 26 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| |||||||
| |||||||
| 1 | other State and local occupation and use tax laws administered | ||||||
| 2 | by the
Department, for the immediately preceding calendar year. | ||||||
| 3 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 4 | taxpayer's liabilities under this Act, and under all other | ||||||
| 5 | State
and local occupation and use tax laws administered by the | ||||||
| 6 | Department, for the
immediately preceding calendar year | ||||||
| 7 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 8 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 9 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 10 | all payments required by rules of the Department by
electronic | ||||||
| 11 | funds transfer. | ||||||
| 12 | Before August 1 of each year beginning in 1993, the | ||||||
| 13 | Department shall
notify all taxpayers required to make payments | ||||||
| 14 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 15 | payments by electronic funds transfer shall make
those payments | ||||||
| 16 | for a minimum of one year beginning on October 1. | ||||||
| 17 | Any taxpayer not required to make payments by electronic | ||||||
| 18 | funds transfer may
make payments by electronic funds transfer | ||||||
| 19 | with the
permission of the Department. | ||||||
| 20 | All taxpayers required to make payment by electronic funds | ||||||
| 21 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 22 | payments by electronic funds
transfer shall make those payments | ||||||
| 23 | in the manner authorized by the Department. | ||||||
| 24 | The Department shall adopt such rules as are necessary to | ||||||
| 25 | effectuate a
program of electronic funds transfer and the | ||||||
| 26 | requirements of this Section. | ||||||
| |||||||
| |||||||
| 1 | Where a serviceman collects the tax with respect to the | ||||||
| 2 | selling price of
tangible personal property which he sells and | ||||||
| 3 | the purchaser thereafter returns
such tangible personal | ||||||
| 4 | property and the serviceman refunds the
selling price thereof | ||||||
| 5 | to the purchaser, such serviceman shall also refund,
to the | ||||||
| 6 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
| 7 | his return for the period in which he refunds such tax to the
| ||||||
| 8 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
| 9 | refunded by
him to the purchaser from any other Service | ||||||
| 10 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
| 11 | Use Tax which such serviceman may be
required to pay or remit | ||||||
| 12 | to the Department, as shown by such return,
provided that the | ||||||
| 13 | amount of the tax to be deducted shall previously have
been | ||||||
| 14 | remitted to the Department by such serviceman. If the | ||||||
| 15 | serviceman shall
not previously have remitted the amount of | ||||||
| 16 | such tax to the Department,
he shall be entitled to no | ||||||
| 17 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
| 18 | If experience indicates such action to be practicable, the | ||||||
| 19 | Department
may prescribe and furnish a combination or joint | ||||||
| 20 | return which will
enable servicemen, who are required to file | ||||||
| 21 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
| 22 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
| 23 | the return
information required by all said Acts on the one | ||||||
| 24 | form. | ||||||
| 25 | Where the serviceman has more than one business
registered | ||||||
| 26 | with the Department under separate registrations hereunder,
| ||||||
| |||||||
| |||||||
| 1 | such serviceman shall file separate returns for each
registered | ||||||
| 2 | business. | ||||||
| 3 | Beginning January 1, 1990, each month the Department shall | ||||||
| 4 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
| 5 | the
preceding month from the 1% tax on sales of food for human | ||||||
| 6 | consumption
which is to be consumed off the premises where it | ||||||
| 7 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
| 8 | which has been prepared for
immediate consumption) and | ||||||
| 9 | prescription and nonprescription medicines,
drugs, medical | ||||||
| 10 | appliances, female and male condoms, incontinence products, | ||||||
| 11 | diapers, baby wipes, products classified as Class III medical | ||||||
| 12 | devices by the United States Food and Drug Administration that | ||||||
| 13 | are used for cancer treatment pursuant to a prescription, as | ||||||
| 14 | well as any accessories and components related to those | ||||||
| 15 | devices, and insulin, urine testing materials, syringes
and | ||||||
| 16 | needles used by diabetics. | ||||||
| 17 | Beginning January 1, 1990, each month the Department shall | ||||||
| 18 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 19 | revenue realized
for the preceding month from the 6.25% general | ||||||
| 20 | rate. | ||||||
| 21 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 22 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 23 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 24 | rate on the selling price of motor fuel and
gasohol. | ||||||
| 25 | Beginning January 1, 1990, each month the Department shall | ||||||
| 26 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
| |||||||
| |||||||
| 1 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 2 | transfers of
tangible personal property. | ||||||
| 3 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 4 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 5 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 6 | selling price of motor fuel and gasohol. | ||||||
| 7 | Beginning October 1, 2009, each month the Department shall | ||||||
| 8 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 9 | an amount estimated by the Department to represent 80% of the | ||||||
| 10 | net revenue realized for the preceding month from the sale of | ||||||
| 11 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 12 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 13 | are now taxed at 6.25%. | ||||||
| 14 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 15 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 16 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 17 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
| 18 | the average monthly deficit in the Underground Storage Tank | ||||||
| 19 | Fund during the prior year, as certified annually by the | ||||||
| 20 | Illinois Environmental Protection Agency, but the total | ||||||
| 21 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 22 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
| 23 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
| 24 | fiscal year. As used in this paragraph, the "average monthly | ||||||
| 25 | deficit" shall be equal to the difference between the average | ||||||
| 26 | monthly claims for payment by the fund and the average monthly | ||||||
| |||||||
| |||||||
| 1 | revenues deposited into the fund, excluding payments made | ||||||
| 2 | pursuant to this paragraph. | ||||||
| 3 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 4 | received by the Department under the Use Tax Act, the Service | ||||||
| 5 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
| 6 | each month the Department shall deposit $500,000 into the State | ||||||
| 7 | Crime Laboratory Fund. | ||||||
| 8 | Of the remainder of the moneys received by the Department | ||||||
| 9 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 10 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
| 11 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
| 12 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
| 13 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
| 14 | may be, of the moneys received by the Department and required | ||||||
| 15 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
| 16 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 17 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
| 18 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
| 19 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
| 20 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
| 21 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 22 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
| 23 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
| 24 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
| 25 | difference shall be immediately paid into the
Build Illinois | ||||||
| 26 | Fund from other moneys received by the Department pursuant
to | ||||||
| |||||||
| |||||||
| 1 | the Tax Acts; and further provided, that if on the last | ||||||
| 2 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
| 3 | required to be deposited into
the Build Illinois Account in the | ||||||
| 4 | Build Illinois Fund during such month and
(2) the amount | ||||||
| 5 | transferred during such month to the Build Illinois Fund
from | ||||||
| 6 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 7 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 8 | the difference
shall be immediately paid into the Build | ||||||
| 9 | Illinois Fund from other moneys
received by the Department | ||||||
| 10 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
| 11 | event shall the payments required under the preceding proviso
| ||||||
| 12 | result in aggregate payments into the Build Illinois Fund | ||||||
| 13 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
| 14 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
| 15 | Specified Amount for such fiscal year; and,
further provided, | ||||||
| 16 | that the amounts payable into the Build Illinois Fund
under | ||||||
| 17 | this clause (b) shall be payable only until such time as the
| ||||||
| 18 | aggregate amount on deposit under each trust indenture securing | ||||||
| 19 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
| 20 | Bond Act is
sufficient, taking into account any future | ||||||
| 21 | investment income, to fully
provide, in accordance with such | ||||||
| 22 | indenture, for the defeasance of or the
payment of the | ||||||
| 23 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 24 | secured by such indenture and on any Bonds expected to be | ||||||
| 25 | issued thereafter
and all fees and costs payable with respect | ||||||
| 26 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| |||||||
| |||||||
| 1 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 2 | the last business day of
any month in which Bonds are | ||||||
| 3 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 4 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 5 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 6 | than the amount required to be transferred in such month from
| ||||||
| 7 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 8 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 9 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 10 | shall be immediately paid
from other moneys received by the | ||||||
| 11 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 12 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 13 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 14 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 15 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 16 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 17 | preceding sentence. The moneys received by
the Department | ||||||
| 18 | pursuant to this Act and required to be deposited into the
| ||||||
| 19 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 20 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 21 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 22 | as provided in
the preceding paragraph or in any amendment | ||||||
| 23 | thereto hereafter enacted, the
following specified monthly | ||||||
| 24 | installment of the amount requested in the
certificate of the | ||||||
| 25 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
| 26 | provided under Section 8.25f of the State Finance Act, but not | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| 5 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||
| 6 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||
| 7 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||
| 8 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||
| 9 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||
| 10 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||
| 11 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||
| 12 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||
| 13 | required under this Section for previous
months and years, | |||||||||||||||||||||
| 14 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||
| 15 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||
| 16 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||
| 17 | has been deposited. | |||||||||||||||||||||
| 18 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||
| 19 | and the
McCormick
Place Expansion Project Fund
pursuant to the | |||||||||||||||||||||
| 20 | preceding paragraphs or in any amendments thereto hereafter
| |||||||||||||||||||||
| 21 | enacted, beginning July 1, 1993 and ending on September 30, | |||||||||||||||||||||
| 22 | 2013, the Department shall each month pay into the
Illinois Tax | |||||||||||||||||||||
| 23 | Increment Fund 0.27% of 80% of the net revenue realized for the
| |||||||||||||||||||||
| 24 | preceding month from the 6.25% general rate on the selling | |||||||||||||||||||||
| 25 | price of tangible
personal property. | |||||||||||||||||||||
| 26 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||
| |||||||
| |||||||
| 1 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 2 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 3 | enacted, beginning with the receipt of the first
report of | ||||||
| 4 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 5 | period, the Department shall each month pay into the Energy | ||||||
| 6 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 7 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 8 | that was sold to an eligible business.
For purposes of this | ||||||
| 9 | paragraph, the term "eligible business" means a new
electric | ||||||
| 10 | generating facility certified pursuant to Section 605-332 of | ||||||
| 11 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 12 | Civil Administrative
Code of Illinois. | ||||||
| 13 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 14 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 15 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 16 | the preceding paragraphs or in any amendments to this Section | ||||||
| 17 | hereafter enacted, beginning on the first day of the first | ||||||
| 18 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 19 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
| 20 | the 98th General Assembly, each month, from the collections | ||||||
| 21 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
| 22 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
| 23 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
| 24 | Department shall pay into the Tax Compliance and Administration | ||||||
| 25 | Fund, to be used, subject to appropriation, to fund additional | ||||||
| 26 | auditors and compliance personnel at the Department of Revenue, | ||||||
| |||||||
| |||||||
| 1 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
| 2 | collected during the preceding fiscal year by the Audit Bureau | ||||||
| 3 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
| 4 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
| 5 | Tax Act, and associated local occupation and use taxes | ||||||
| 6 | administered by the Department. | ||||||
| 7 | Subject to payments of amounts into the Build Illinois | ||||||
| 8 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 9 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 10 | Compliance and Administration Fund as provided in this Section, | ||||||
| 11 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 12 | into the Downstate Public Transportation Fund the moneys | ||||||
| 13 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 14 | Public Transportation Act. | ||||||
| 15 | Of the remainder of the moneys received by the Department | ||||||
| 16 | pursuant to this
Act, 75% shall be paid into the General | ||||||
| 17 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
| 18 | a special account and used only for the transfer to the Common | ||||||
| 19 | School Fund as part of the monthly transfer from the General | ||||||
| 20 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
| 21 | Act. | ||||||
| 22 | The Department may, upon separate written notice to a | ||||||
| 23 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 24 | Department on a form
prescribed by the Department within not | ||||||
| 25 | less than 60 days after receipt
of the notice an annual | ||||||
| 26 | information return for the tax year specified in
the notice. | ||||||
| |||||||
| |||||||
| 1 | Such annual return to the Department shall include a
statement | ||||||
| 2 | of gross receipts as shown by the taxpayer's last Federal | ||||||
| 3 | income
tax return. If the total receipts of the business as | ||||||
| 4 | reported in the
Federal income tax return do not agree with the | ||||||
| 5 | gross receipts reported to
the Department of Revenue for the | ||||||
| 6 | same period, the taxpayer shall attach
to his annual return a | ||||||
| 7 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 8 | reasons for the difference. The taxpayer's annual
return to the | ||||||
| 9 | Department shall also disclose the cost of goods sold by
the | ||||||
| 10 | taxpayer during the year covered by such return, opening and | ||||||
| 11 | closing
inventories of such goods for such year, cost of goods | ||||||
| 12 | used from stock
or taken from stock and given away by the | ||||||
| 13 | taxpayer during such year, pay
roll information of the | ||||||
| 14 | taxpayer's business during such year and any
additional | ||||||
| 15 | reasonable information which the Department deems would be
| ||||||
| 16 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 17 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
| 18 | provided for in this
Section. | ||||||
| 19 | If the annual information return required by this Section | ||||||
| 20 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 21 | as follows: | ||||||
| 22 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 23 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 24 | taxpayer
under this Act during the period to be covered by | ||||||
| 25 | the annual return
for each month or fraction of a month | ||||||
| 26 | until such return is filed as
required, the penalty to be | ||||||
| |||||||
| |||||||
| 1 | assessed and collected in the same manner
as any other | ||||||
| 2 | penalty provided for in this Act. | ||||||
| 3 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 4 | be liable for a
penalty as described in Section 3-4 of the | ||||||
| 5 | Uniform Penalty and Interest Act. | ||||||
| 6 | The chief executive officer, proprietor, owner or highest | ||||||
| 7 | ranking
manager shall sign the annual return to certify the | ||||||
| 8 | accuracy of the
information contained therein. Any person who | ||||||
| 9 | willfully signs the
annual return containing false or | ||||||
| 10 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 11 | accordingly. The annual return form prescribed
by the | ||||||
| 12 | Department shall include a warning that the person signing the
| ||||||
| 13 | return may be liable for perjury. | ||||||
| 14 | The foregoing portion of this Section concerning the filing | ||||||
| 15 | of an
annual information return shall not apply to a serviceman | ||||||
| 16 | who is not
required to file an income tax return with the | ||||||
| 17 | United States Government. | ||||||
| 18 | As soon as possible after the first day of each month, upon | ||||||
| 19 | certification
of the Department of Revenue, the Comptroller | ||||||
| 20 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 21 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 22 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 23 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 24 | transfer is no longer required
and shall not be made. | ||||||
| 25 | Net revenue realized for a month shall be the revenue | ||||||
| 26 | collected by the State
pursuant to this Act, less the amount | ||||||
| |||||||
| |||||||
| 1 | paid out during that month as
refunds to taxpayers for | ||||||
| 2 | overpayment of liability. | ||||||
| 3 | For greater simplicity of administration, it shall be | ||||||
| 4 | permissible for
manufacturers, importers and wholesalers whose | ||||||
| 5 | products are sold by numerous
servicemen in Illinois, and who | ||||||
| 6 | wish to do so, to
assume the responsibility for accounting and | ||||||
| 7 | paying to the Department
all tax accruing under this Act with | ||||||
| 8 | respect to such sales, if the
servicemen who are affected do | ||||||
| 9 | not make written objection to the
Department to this | ||||||
| 10 | arrangement. | ||||||
| 11 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 12 | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised | ||||||
| 13 | 10-31-17.)
| ||||||
| 14 | Section 20. The Retailers' Occupation Tax Act is amended by | ||||||
| 15 | changing Sections 2-5.5, 2-10, and 3 as follows:
| ||||||
| 16 | (35 ILCS 120/2-5.5)
| ||||||
| 17 | Sec. 2-5.5. Food and drugs sold by not-for-profit | ||||||
| 18 | organizations; exemption. The Department shall not collect the | ||||||
| 19 | 1% tax imposed on food for human
consumption that is to be | ||||||
| 20 | consumed off the premises where it is sold (other
than | ||||||
| 21 | alcoholic beverages, soft drinks, and food that has been | ||||||
| 22 | prepared for
immediate consumption) and prescription and | ||||||
| 23 | nonprescription medicines, drugs,
medical appliances, female | ||||||
| 24 | and male condoms, and insulin, urine testing materials, | ||||||
| |||||||
| |||||||
| 1 | syringes, and needles
used
by diabetics, for human use from any | ||||||
| 2 | not-for-profit organization, that sells
food in a food | ||||||
| 3 | distribution program at a price below the retail cost of the
| ||||||
| 4 | food to purchasers who, as a condition of participation in the | ||||||
| 5 | program, are
required to perform community service, located in | ||||||
| 6 | a county or municipality that
notifies the Department, in | ||||||
| 7 | writing, that the county or municipality does not
want the tax | ||||||
| 8 | to be collected from any of such organizations located
in the | ||||||
| 9 | county or municipality.
| ||||||
| 10 | (Source: P.A. 88-374.)
| ||||||
| 11 | (35 ILCS 120/2-10)
| ||||||
| 12 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
| 13 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| 14 | gross receipts
from sales of tangible personal property made in | ||||||
| 15 | the course of business.
| ||||||
| 16 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 17 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 18 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 19 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
| 20 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
| 21 | respect to sales tax holiday items as defined in Section 2-8 of | ||||||
| 22 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
| 23 | Within 14 days after the effective date of this amendatory | ||||||
| 24 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
| 25 | and gasohol shall cause the
following notice to be posted in a | ||||||
| |||||||
| |||||||
| 1 | prominently visible place on each retail
dispensing device that | ||||||
| 2 | is used to dispense motor
fuel or gasohol in the State of | ||||||
| 3 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
| 4 | eliminated the State's share of sales tax on motor fuel and
| ||||||
| 5 | gasohol through December 31, 2000. The price on this pump | ||||||
| 6 | should reflect the
elimination of the tax." The notice shall be | ||||||
| 7 | printed in bold print on a sign
that is no smaller than 4 | ||||||
| 8 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
| 9 | customers. Any retailer who fails to post or maintain a | ||||||
| 10 | required
sign through December 31, 2000 is guilty of a petty | ||||||
| 11 | offense for which the fine
shall be $500 per day per each | ||||||
| 12 | retail premises where a violation occurs.
| ||||||
| 13 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| 14 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
| 15 | sales made on or after
January 1, 1990, and before July 1, | ||||||
| 16 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
| 17 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
| 18 | proceeds of sales
made thereafter.
If, at any time, however, | ||||||
| 19 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
| 20 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
| 21 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
| 22 | gasohol
made during that time.
| ||||||
| 23 | With respect to majority blended ethanol fuel, as defined | ||||||
| 24 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 25 | to the proceeds of sales made on or after
July 1, 2003 and on or | ||||||
| 26 | before December 31, 2023 but applies to 100% of the
proceeds of | ||||||
| |||||||
| |||||||
| 1 | sales made thereafter.
| ||||||
| 2 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| 3 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| 4 | tax imposed by this Act
applies to (i) 80% of the proceeds of | ||||||
| 5 | sales made on or after July 1, 2003
and on or before December | ||||||
| 6 | 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
| 7 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
| 8 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
| 9 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
| 10 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
| 11 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
| 12 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
| 13 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| 14 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 15 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
| 16 | by this Act
does not apply to the proceeds of sales made on or | ||||||
| 17 | after July 1, 2003
and on or before December 31, 2023 but | ||||||
| 18 | applies to 100% of the
proceeds of sales made thereafter.
| ||||||
| 19 | With respect to food for human consumption that is to be | ||||||
| 20 | consumed off the
premises where it is sold (other than | ||||||
| 21 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 22 | prepared for immediate consumption) and prescription and
| ||||||
| 23 | nonprescription medicines, drugs, medical appliances, female | ||||||
| 24 | and male condoms, incontinence products, diapers, baby wipes, | ||||||
| 25 | products classified as Class III medical devices by the United | ||||||
| 26 | States Food and Drug Administration that are used for cancer | ||||||
| |||||||
| |||||||
| 1 | treatment pursuant to a prescription, as well as any | ||||||
| 2 | accessories and components related to those devices, | ||||||
| 3 | modifications to a motor
vehicle for the purpose of rendering | ||||||
| 4 | it usable by a person with a disability, and
insulin, urine | ||||||
| 5 | testing materials, syringes, and needles used by diabetics, for
| ||||||
| 6 | human use, the tax is imposed at the rate of 1%. For the | ||||||
| 7 | purposes of this
Section, until September 1, 2009: the term | ||||||
| 8 | "soft drinks" means any complete, finished, ready-to-use,
| ||||||
| 9 | non-alcoholic drink, whether carbonated or not, including but | ||||||
| 10 | not limited to
soda water, cola, fruit juice, vegetable juice, | ||||||
| 11 | carbonated water, and all other
preparations commonly known as | ||||||
| 12 | soft drinks of whatever kind or description that
are contained | ||||||
| 13 | in any closed or sealed bottle, can, carton, or container,
| ||||||
| 14 | regardless of size; but "soft drinks" does not include coffee, | ||||||
| 15 | tea, non-carbonated
water, infant formula, milk or milk | ||||||
| 16 | products as defined in the Grade A
Pasteurized Milk and Milk | ||||||
| 17 | Products Act, or drinks containing 50% or more
natural fruit or | ||||||
| 18 | vegetable juice.
| ||||||
| 19 | Notwithstanding any other provisions of this
Act, | ||||||
| 20 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 21 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 22 | drinks" do not include beverages that contain milk or milk | ||||||
| 23 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 24 | than 50% of vegetable or fruit juice by volume. | ||||||
| 25 | Until August 1, 2009, and notwithstanding any other | ||||||
| 26 | provisions of this
Act, "food for human consumption that is to | ||||||
| |||||||
| |||||||
| 1 | be consumed off the premises where
it is sold" includes all | ||||||
| 2 | food sold through a vending machine, except soft
drinks and | ||||||
| 3 | food products that are dispensed hot from a vending machine,
| ||||||
| 4 | regardless of the location of the vending machine. Beginning | ||||||
| 5 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 6 | this Act, "food for human consumption that is to be consumed | ||||||
| 7 | off the premises where it is sold" includes all food sold | ||||||
| 8 | through a vending machine, except soft drinks, candy, and food | ||||||
| 9 | products that are dispensed hot from a vending machine, | ||||||
| 10 | regardless of the location of the vending machine.
| ||||||
| 11 | Notwithstanding any other provisions of this
Act, | ||||||
| 12 | beginning September 1, 2009, "food for human consumption that | ||||||
| 13 | is to be consumed off the premises where
it is sold" does not | ||||||
| 14 | include candy. For purposes of this Section, "candy" means a | ||||||
| 15 | preparation of sugar, honey, or other natural or artificial | ||||||
| 16 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 17 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 18 | pieces. "Candy" does not include any preparation that contains | ||||||
| 19 | flour or requires refrigeration. | ||||||
| 20 | Notwithstanding any other provisions of this
Act, | ||||||
| 21 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 22 | drugs" does not include grooming and hygiene products. For | ||||||
| 23 | purposes of this Section, "grooming and hygiene products" | ||||||
| 24 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 25 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 26 | lotions and screens, unless those products are available by | ||||||
| |||||||
| |||||||
| 1 | prescription only, regardless of whether the products meet the | ||||||
| 2 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 3 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 4 | use that contains a label that identifies the product as a drug | ||||||
| 5 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 6 | label includes: | ||||||
| 7 | (A) A "Drug Facts" panel; or | ||||||
| 8 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 9 | list of those ingredients contained in the compound, | ||||||
| 10 | substance or preparation.
| ||||||
| 11 | Beginning on the effective date of this amendatory Act of | ||||||
| 12 | the 98th General Assembly, "prescription and nonprescription | ||||||
| 13 | medicines and drugs" includes medical cannabis purchased from a | ||||||
| 14 | registered dispensing organization under the Compassionate Use | ||||||
| 15 | of Medical Cannabis Pilot Program Act. | ||||||
| 16 | (Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16; | ||||||
| 17 | 100-22, eff. 7-6-17.)
| ||||||
| 18 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
| 19 | (Text of Section before amendment by P.A. 100-363) | ||||||
| 20 | Sec. 3. Except as provided in this Section, on or before | ||||||
| 21 | the twentieth
day of each calendar month, every person engaged | ||||||
| 22 | in the business of
selling tangible personal property at retail | ||||||
| 23 | in this State during the
preceding calendar month shall file a | ||||||
| 24 | return with the Department, stating: | ||||||
| 25 | 1. The name of the seller; | ||||||
| |||||||
| |||||||
| 1 | 2. His residence address and the address of his | ||||||
| 2 | principal place of
business and the address of the | ||||||
| 3 | principal place of business (if that is
a different | ||||||
| 4 | address) from which he engages in the business of selling
| ||||||
| 5 | tangible personal property at retail in this State; | ||||||
| 6 | 3. Total amount of receipts received by him during the | ||||||
| 7 | preceding
calendar month or quarter, as the case may be, | ||||||
| 8 | from sales of tangible
personal property, and from services | ||||||
| 9 | furnished, by him during such
preceding calendar month or | ||||||
| 10 | quarter; | ||||||
| 11 | 4. Total amount received by him during the preceding | ||||||
| 12 | calendar month or
quarter on charge and time sales of | ||||||
| 13 | tangible personal property, and from
services furnished, | ||||||
| 14 | by him prior to the month or quarter for which the return
| ||||||
| 15 | is filed; | ||||||
| 16 | 5. Deductions allowed by law; | ||||||
| 17 | 6. Gross receipts which were received by him during the | ||||||
| 18 | preceding
calendar month or quarter and upon the basis of | ||||||
| 19 | which the tax is imposed; | ||||||
| 20 | 7. The amount of credit provided in Section 2d of this | ||||||
| 21 | Act; | ||||||
| 22 | 8. The amount of tax due; | ||||||
| 23 | 9. The signature of the taxpayer; and | ||||||
| 24 | 10. Such other reasonable information as the | ||||||
| 25 | Department may require. | ||||||
| 26 | On and after January 1, 2018, except for returns for motor | ||||||
| |||||||
| |||||||
| 1 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 2 | to be registered with an agency of this State, with respect to | ||||||
| 3 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 4 | all returns required to be filed pursuant to this Act shall be | ||||||
| 5 | filed electronically. Retailers who demonstrate that they do | ||||||
| 6 | not have access to the Internet or demonstrate hardship in | ||||||
| 7 | filing electronically may petition the Department to waive the | ||||||
| 8 | electronic filing requirement. | ||||||
| 9 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 10 | the proper notice
and demand for signature by the Department, | ||||||
| 11 | the return shall be considered
valid and any amount shown to be | ||||||
| 12 | due on the return shall be deemed assessed. | ||||||
| 13 | Each return shall be accompanied by the statement of | ||||||
| 14 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
| 15 | claimed. | ||||||
| 16 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 17 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
| 18 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
| 19 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
| 20 | provides the
appropriate documentation as required by Section | ||||||
| 21 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
| 22 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
| 23 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
| 24 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
| 25 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
| 26 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
| |||||||
| |||||||
| 1 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
| 2 | Credit
reported on any original or amended return
filed under
| ||||||
| 3 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 4 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
| 5 | Purchaser Credit reported on annual returns due on or after | ||||||
| 6 | January 1, 2005 will be disallowed for periods prior to | ||||||
| 7 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
| 8 | used after September 30, 2003 through August 31, 2004 to
| ||||||
| 9 | satisfy any
tax liability imposed under this Act, including any | ||||||
| 10 | audit liability. | ||||||
| 11 | The Department may require returns to be filed on a | ||||||
| 12 | quarterly basis.
If so required, a return for each calendar | ||||||
| 13 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 14 | calendar month following the end of such
calendar quarter. The | ||||||
| 15 | taxpayer shall also file a return with the
Department for each | ||||||
| 16 | of the first two months of each calendar quarter, on or
before | ||||||
| 17 | the twentieth day of the following calendar month, stating: | ||||||
| 18 | 1. The name of the seller; | ||||||
| 19 | 2. The address of the principal place of business from | ||||||
| 20 | which he engages
in the business of selling tangible | ||||||
| 21 | personal property at retail in this State; | ||||||
| 22 | 3. The total amount of taxable receipts received by him | ||||||
| 23 | during the
preceding calendar month from sales of tangible | ||||||
| 24 | personal property by him
during such preceding calendar | ||||||
| 25 | month, including receipts from charge and
time sales, but | ||||||
| 26 | less all deductions allowed by law; | ||||||
| |||||||
| |||||||
| 1 | 4. The amount of credit provided in Section 2d of this | ||||||
| 2 | Act; | ||||||
| 3 | 5. The amount of tax due; and | ||||||
| 4 | 6. Such other reasonable information as the Department | ||||||
| 5 | may
require. | ||||||
| 6 | Beginning on October 1, 2003, any person who is not a | ||||||
| 7 | licensed
distributor, importing distributor, or manufacturer, | ||||||
| 8 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
| 9 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
| 10 | a statement with the Department of Revenue, in a format
and at | ||||||
| 11 | a time prescribed by the Department, showing the total amount | ||||||
| 12 | paid for
alcoholic liquor purchased during the preceding month | ||||||
| 13 | and such other
information as is reasonably required by the | ||||||
| 14 | Department.
The Department may adopt rules to require
that this | ||||||
| 15 | statement be filed in an electronic or telephonic format. Such | ||||||
| 16 | rules
may provide for exceptions from the filing requirements | ||||||
| 17 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
| 18 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
| 19 | Liquor Control Act of 1934. | ||||||
| 20 | Beginning on October 1, 2003, every distributor, importing | ||||||
| 21 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
| 22 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
| 23 | Department of Revenue, no later than the 10th day of the
month | ||||||
| 24 | for the
preceding month during which transactions occurred, by | ||||||
| 25 | electronic means,
showing the
total amount of gross receipts | ||||||
| 26 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
| |||||||
| |||||||
| 1 | the preceding month to purchasers; identifying the purchaser to | ||||||
| 2 | whom it was
sold or
distributed; the purchaser's tax | ||||||
| 3 | registration number; and such other
information
reasonably | ||||||
| 4 | required by the Department. A distributor, importing | ||||||
| 5 | distributor, or manufacturer of alcoholic liquor must | ||||||
| 6 | personally deliver, mail, or provide by electronic means to | ||||||
| 7 | each retailer listed on the monthly statement a report | ||||||
| 8 | containing a cumulative total of that distributor's, importing | ||||||
| 9 | distributor's, or manufacturer's total sales of alcoholic | ||||||
| 10 | liquor to that retailer no later than the 10th day of the month | ||||||
| 11 | for the preceding month during which the transaction occurred. | ||||||
| 12 | The distributor, importing distributor, or manufacturer shall | ||||||
| 13 | notify the retailer as to the method by which the distributor, | ||||||
| 14 | importing distributor, or manufacturer will provide the sales | ||||||
| 15 | information. If the retailer is unable to receive the sales | ||||||
| 16 | information by electronic means, the distributor, importing | ||||||
| 17 | distributor, or manufacturer shall furnish the sales | ||||||
| 18 | information by personal delivery or by mail. For purposes of | ||||||
| 19 | this paragraph, the term "electronic means" includes, but is | ||||||
| 20 | not limited to, the use of a secure Internet website, e-mail, | ||||||
| 21 | or facsimile. | ||||||
| 22 | If a total amount of less than $1 is payable, refundable or | ||||||
| 23 | creditable,
such amount shall be disregarded if it is less than | ||||||
| 24 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
| 25 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
| 26 | monthly tax liability of $150,000 or more shall
make all | ||||||
| |||||||
| |||||||
| 1 | payments required by rules of the
Department by electronic | ||||||
| 2 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 3 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 4 | all
payments required by rules of the Department by electronic | ||||||
| 5 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 6 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 7 | all
payments required by rules of the Department by electronic | ||||||
| 8 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 9 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 10 | payments required by rules of the Department by
electronic | ||||||
| 11 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 12 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 13 | other State and local
occupation and use tax laws administered | ||||||
| 14 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 15 | The term "average monthly tax liability" shall be the sum of | ||||||
| 16 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
| 17 | State and local occupation and use tax
laws administered by the | ||||||
| 18 | Department, for the immediately preceding calendar
year | ||||||
| 19 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 20 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 21 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 22 | all payments required by rules of the Department by
electronic | ||||||
| 23 | funds transfer. | ||||||
| 24 | Before August 1 of each year beginning in 1993, the | ||||||
| 25 | Department shall
notify all taxpayers required to make payments | ||||||
| 26 | by electronic funds
transfer. All taxpayers
required to make | ||||||
| |||||||
| |||||||
| 1 | payments by electronic funds transfer shall make those
payments | ||||||
| 2 | for
a minimum of one year beginning on October 1. | ||||||
| 3 | Any taxpayer not required to make payments by electronic | ||||||
| 4 | funds transfer may
make payments by electronic funds transfer | ||||||
| 5 | with
the permission of the Department. | ||||||
| 6 | All taxpayers required to make payment by electronic funds | ||||||
| 7 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 8 | payments by electronic funds
transfer shall make those payments | ||||||
| 9 | in the manner authorized by the Department. | ||||||
| 10 | The Department shall adopt such rules as are necessary to | ||||||
| 11 | effectuate a
program of electronic funds transfer and the | ||||||
| 12 | requirements of this Section. | ||||||
| 13 | Any amount which is required to be shown or reported on any | ||||||
| 14 | return or
other document under this Act shall, if such amount | ||||||
| 15 | is not a whole-dollar
amount, be increased to the nearest | ||||||
| 16 | whole-dollar amount in any case where
the fractional part of a | ||||||
| 17 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
| 18 | whole-dollar amount where the fractional part of a dollar is | ||||||
| 19 | less
than 50 cents. | ||||||
| 20 | If the retailer is otherwise required to file a monthly | ||||||
| 21 | return and if the
retailer's average monthly tax liability to | ||||||
| 22 | the Department does not exceed
$200, the Department may | ||||||
| 23 | authorize his returns to be filed on a quarter
annual basis, | ||||||
| 24 | with the return for January, February and March of a given
year | ||||||
| 25 | being due by April 20 of such year; with the return for April, | ||||||
| 26 | May and
June of a given year being due by July 20 of such year; | ||||||
| |||||||
| |||||||
| 1 | with the return for
July, August and September of a given year | ||||||
| 2 | being due by October 20 of such
year, and with the return for | ||||||
| 3 | October, November and December of a given
year being due by | ||||||
| 4 | January 20 of the following year. | ||||||
| 5 | If the retailer is otherwise required to file a monthly or | ||||||
| 6 | quarterly
return and if the retailer's average monthly tax | ||||||
| 7 | liability with the
Department does not exceed $50, the | ||||||
| 8 | Department may authorize his returns to
be filed on an annual | ||||||
| 9 | basis, with the return for a given year being due by
January 20 | ||||||
| 10 | of the following year. | ||||||
| 11 | Such quarter annual and annual returns, as to form and | ||||||
| 12 | substance,
shall be subject to the same requirements as monthly | ||||||
| 13 | returns. | ||||||
| 14 | Notwithstanding any other provision in this Act concerning | ||||||
| 15 | the time
within which a retailer may file his return, in the | ||||||
| 16 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 17 | which makes him responsible
for filing returns under this Act, | ||||||
| 18 | such retailer shall file a final
return under this Act with the | ||||||
| 19 | Department not more than one month after
discontinuing such | ||||||
| 20 | business. | ||||||
| 21 | Where the same person has more than one business registered | ||||||
| 22 | with the
Department under separate registrations under this | ||||||
| 23 | Act, such person may
not file each return that is due as a | ||||||
| 24 | single return covering all such
registered businesses, but | ||||||
| 25 | shall file separate returns for each such
registered business. | ||||||
| 26 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| |||||||
| |||||||
| 1 | aircraft, and trailers that are required to be registered with | ||||||
| 2 | an agency of
this State, every
retailer selling this kind of | ||||||
| 3 | tangible personal property shall file,
with the Department, | ||||||
| 4 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 5 | separate return for each such item of tangible personal
| ||||||
| 6 | property which the retailer sells, except that if, in the same
| ||||||
| 7 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 8 | vehicles or
trailers transfers more than one aircraft, | ||||||
| 9 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 10 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
| 11 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
| 12 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
| 13 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 14 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
| 15 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
| 16 | watercraft, motor vehicles or trailers involved in that | ||||||
| 17 | transaction to the
Department on the same uniform | ||||||
| 18 | invoice-transaction reporting return form. For
purposes of | ||||||
| 19 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
| 20 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 21 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
| 22 | with an inboard motor. | ||||||
| 23 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
| 24 | aircraft, or trailers that are required to be registered with | ||||||
| 25 | an agency of
this State, so that all
retailers' occupation tax | ||||||
| 26 | liability is required to be reported, and is
reported, on such | ||||||
| |||||||
| |||||||
| 1 | transaction reporting returns and who is not otherwise
required | ||||||
| 2 | to file monthly or quarterly returns, need not file monthly or
| ||||||
| 3 | quarterly returns. However, those retailers shall be required | ||||||
| 4 | to
file returns on an annual basis. | ||||||
| 5 | The transaction reporting return, in the case of motor | ||||||
| 6 | vehicles
or trailers that are required to be registered with an | ||||||
| 7 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 8 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
| 9 | Code and must show the name and address of the
seller; the name | ||||||
| 10 | and address of the purchaser; the amount of the selling
price | ||||||
| 11 | including the amount allowed by the retailer for traded-in
| ||||||
| 12 | property, if any; the amount allowed by the retailer for the | ||||||
| 13 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 14 | which Section 1 of
this Act allows an exemption for the value | ||||||
| 15 | of traded-in property; the
balance payable after deducting such | ||||||
| 16 | trade-in allowance from the total
selling price; the amount of | ||||||
| 17 | tax due from the retailer with respect to
such transaction; the | ||||||
| 18 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 19 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 20 | due in that particular instance, if that is claimed to be the | ||||||
| 21 | fact);
the place and date of the sale; a sufficient | ||||||
| 22 | identification of the
property sold; such other information as | ||||||
| 23 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
| 24 | such other information as the Department
may reasonably | ||||||
| 25 | require. | ||||||
| 26 | The transaction reporting return in the case of watercraft
| ||||||
| |||||||
| |||||||
| 1 | or aircraft must show
the name and address of the seller; the | ||||||
| 2 | name and address of the
purchaser; the amount of the selling | ||||||
| 3 | price including the amount allowed
by the retailer for | ||||||
| 4 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 5 | for the traded-in tangible personal property, if any, to
the | ||||||
| 6 | extent to which Section 1 of this Act allows an exemption for | ||||||
| 7 | the
value of traded-in property; the balance payable after | ||||||
| 8 | deducting such
trade-in allowance from the total selling price; | ||||||
| 9 | the amount of tax due
from the retailer with respect to such | ||||||
| 10 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 11 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 12 | such tax is not due in that particular
instance, if that is | ||||||
| 13 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 14 | sufficient identification of the property sold, and such other
| ||||||
| 15 | information as the Department may reasonably require. | ||||||
| 16 | Such transaction reporting return shall be filed not later | ||||||
| 17 | than 20
days after the day of delivery of the item that is | ||||||
| 18 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 19 | than that if he chooses to
do so. The transaction reporting | ||||||
| 20 | return and tax remittance or proof of
exemption from the | ||||||
| 21 | Illinois use tax may be transmitted to the Department
by way of | ||||||
| 22 | the State agency with which, or State officer with whom the
| ||||||
| 23 | tangible personal property must be titled or registered (if | ||||||
| 24 | titling or
registration is required) if the Department and such | ||||||
| 25 | agency or State
officer determine that this procedure will | ||||||
| 26 | expedite the processing of
applications for title or | ||||||
| |||||||
| |||||||
| 1 | registration. | ||||||
| 2 | With each such transaction reporting return, the retailer | ||||||
| 3 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 4 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 5 | the case), to the Department or its
agents, whereupon the | ||||||
| 6 | Department shall issue, in the purchaser's name, a
use tax | ||||||
| 7 | receipt (or a certificate of exemption if the Department is
| ||||||
| 8 | satisfied that the particular sale is tax exempt) which such | ||||||
| 9 | purchaser
may submit to the agency with which, or State officer | ||||||
| 10 | with whom, he must
title or register the tangible personal | ||||||
| 11 | property that is involved (if
titling or registration is | ||||||
| 12 | required) in support of such purchaser's
application for an | ||||||
| 13 | Illinois certificate or other evidence of title or
registration | ||||||
| 14 | to such tangible personal property. | ||||||
| 15 | No retailer's failure or refusal to remit tax under this | ||||||
| 16 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 17 | retailer, from
obtaining his certificate of title or other | ||||||
| 18 | evidence of title or
registration (if titling or registration | ||||||
| 19 | is required) upon satisfying
the Department that such user has | ||||||
| 20 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 21 | Department shall adopt appropriate rules to carry out
the | ||||||
| 22 | mandate of this paragraph. | ||||||
| 23 | If the user who would otherwise pay tax to the retailer | ||||||
| 24 | wants the
transaction reporting return filed and the payment of | ||||||
| 25 | the tax or proof
of exemption made to the Department before the | ||||||
| 26 | retailer is willing to
take these actions and such user has not | ||||||
| |||||||
| |||||||
| 1 | paid the tax to the retailer,
such user may certify to the fact | ||||||
| 2 | of such delay by the retailer and may
(upon the Department | ||||||
| 3 | being satisfied of the truth of such certification)
transmit | ||||||
| 4 | the information required by the transaction reporting return
| ||||||
| 5 | and the remittance for tax or proof of exemption directly to | ||||||
| 6 | the
Department and obtain his tax receipt or exemption | ||||||
| 7 | determination, in
which event the transaction reporting return | ||||||
| 8 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 9 | credited by the Department to the
proper retailer's account | ||||||
| 10 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 11 | provided for in this Section being allowed. When the user pays
| ||||||
| 12 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 13 | same
amount and in the same form in which it would be remitted | ||||||
| 14 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 15 | Refunds made by the seller during the preceding return | ||||||
| 16 | period to
purchasers, on account of tangible personal property | ||||||
| 17 | returned to the
seller, shall be allowed as a deduction under | ||||||
| 18 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
| 19 | may be, in case the
seller had theretofore included the | ||||||
| 20 | receipts from the sale of such
tangible personal property in a | ||||||
| 21 | return filed by him and had paid the tax
imposed by this Act | ||||||
| 22 | with respect to such receipts. | ||||||
| 23 | Where the seller is a corporation, the return filed on | ||||||
| 24 | behalf of such
corporation shall be signed by the president, | ||||||
| 25 | vice-president, secretary
or treasurer or by the properly | ||||||
| 26 | accredited agent of such corporation. | ||||||
| |||||||
| |||||||
| 1 | Where the seller is a limited liability company, the return | ||||||
| 2 | filed on behalf
of the limited liability company shall be | ||||||
| 3 | signed by a manager, member, or
properly accredited agent of | ||||||
| 4 | the limited liability company. | ||||||
| 5 | Except as provided in this Section, the retailer filing the | ||||||
| 6 | return
under this Section shall, at the time of filing such | ||||||
| 7 | return, pay to the
Department the amount of tax imposed by this | ||||||
| 8 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
| 9 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
| 10 | whichever is greater, which is allowed to
reimburse the | ||||||
| 11 | retailer for the expenses incurred in keeping records,
| ||||||
| 12 | preparing and filing returns, remitting the tax and supplying | ||||||
| 13 | data to
the Department on request. Any prepayment made pursuant | ||||||
| 14 | to Section 2d
of this Act shall be included in the amount on | ||||||
| 15 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
| 16 | retailers who report
and pay the tax on a transaction by | ||||||
| 17 | transaction basis, as provided in this
Section, such discount | ||||||
| 18 | shall be taken with each such tax remittance
instead of when | ||||||
| 19 | such retailer files his periodic return. The discount allowed | ||||||
| 20 | under this Section is allowed only for returns that are filed | ||||||
| 21 | in the manner required by this Act. The Department may disallow | ||||||
| 22 | the discount for retailers whose certificate of registration is | ||||||
| 23 | revoked at the time the return is filed, but only if the | ||||||
| 24 | Department's decision to revoke the certificate of | ||||||
| 25 | registration has become final. | ||||||
| 26 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| |||||||
| |||||||
| 1 | tax liability
to the Department
under this Act, the Use Tax | ||||||
| 2 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
| 3 | Act, excluding any liability for prepaid sales
tax to be | ||||||
| 4 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
| 5 | or more during the preceding 4 complete calendar quarters, he | ||||||
| 6 | shall file a
return with the Department each month by the 20th | ||||||
| 7 | day of the month next
following the month during which such tax | ||||||
| 8 | liability is incurred and shall
make payments to the Department | ||||||
| 9 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
| 10 | during which such liability is incurred.
On and after October | ||||||
| 11 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
| 12 | Department under this Act, the Use Tax Act, the Service | ||||||
| 13 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
| 14 | liability for prepaid sales tax
to be remitted in accordance | ||||||
| 15 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
| 16 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 17 | with
the Department each month by the 20th day of the month | ||||||
| 18 | next following the month
during which such tax liability is | ||||||
| 19 | incurred and shall make payment to the
Department on or before | ||||||
| 20 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
| 21 | liability is incurred.
If the month
during which such tax | ||||||
| 22 | liability is incurred began prior to January 1, 1985,
each | ||||||
| 23 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
| 24 | actual
liability for the month or an amount set by the | ||||||
| 25 | Department not to exceed
1/4 of the average monthly liability | ||||||
| 26 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
| |||||||
| |||||||
| 1 | calendar quarters (excluding the month of highest
liability and | ||||||
| 2 | the month of lowest liability in such 4 quarter period). If
the | ||||||
| 3 | month during which such tax liability is incurred begins on or | ||||||
| 4 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
| 5 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 6 | actual liability for the month or
27.5% of the taxpayer's | ||||||
| 7 | liability for the same calendar
month of the preceding year. If | ||||||
| 8 | the month during which such tax
liability is incurred begins on | ||||||
| 9 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
| 10 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
| 11 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
| 12 | liability for the same calendar month of the preceding year. If | ||||||
| 13 | the month
during which such tax liability is incurred begins on | ||||||
| 14 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
| 15 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
| 16 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
| 17 | the month or 25% of
the taxpayer's liability for the same | ||||||
| 18 | calendar month of the preceding year. If
the month during which | ||||||
| 19 | such tax liability is incurred begins on or after
January 1, | ||||||
| 20 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
| 21 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
| 22 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 23 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 24 | actual liability for the quarter monthly reporting period. The
| ||||||
| 25 | amount of such quarter monthly payments shall be credited | ||||||
| 26 | against
the final tax liability of the taxpayer's return for | ||||||
| |||||||
| |||||||
| 1 | that month. Before
October 1, 2000, once
applicable, the | ||||||
| 2 | requirement of the making of quarter monthly payments to
the | ||||||
| 3 | Department by taxpayers having an average monthly tax liability | ||||||
| 4 | of
$10,000 or more as determined in the manner provided above
| ||||||
| 5 | shall continue
until such taxpayer's average monthly liability | ||||||
| 6 | to the Department during
the preceding 4 complete calendar | ||||||
| 7 | quarters (excluding the month of highest
liability and the | ||||||
| 8 | month of lowest liability) is less than
$9,000, or until
such | ||||||
| 9 | taxpayer's average monthly liability to the Department as | ||||||
| 10 | computed for
each calendar quarter of the 4 preceding complete | ||||||
| 11 | calendar quarter period
is less than $10,000. However, if a | ||||||
| 12 | taxpayer can show the
Department that
a substantial change in | ||||||
| 13 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
| 14 | to anticipate that his average monthly tax liability for the
| ||||||
| 15 | reasonably foreseeable future will fall below the $10,000 | ||||||
| 16 | threshold
stated above, then
such taxpayer
may petition the | ||||||
| 17 | Department for a change in such taxpayer's reporting
status. On | ||||||
| 18 | and after October 1, 2000, once applicable, the requirement of
| ||||||
| 19 | the making of quarter monthly payments to the Department by | ||||||
| 20 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
| 21 | more as determined in the manner
provided above shall continue | ||||||
| 22 | until such taxpayer's average monthly liability
to the | ||||||
| 23 | Department during the preceding 4 complete calendar quarters | ||||||
| 24 | (excluding
the month of highest liability and the month of | ||||||
| 25 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
| 26 | average monthly liability to the Department as
computed for | ||||||
| |||||||
| |||||||
| 1 | each calendar quarter of the 4 preceding complete calendar | ||||||
| 2 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
| 3 | show the Department
that a substantial change in the taxpayer's | ||||||
| 4 | business has occurred which causes
the taxpayer to anticipate | ||||||
| 5 | that his average monthly tax liability for the
reasonably | ||||||
| 6 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
| 7 | above, then such taxpayer may petition the Department for a | ||||||
| 8 | change in such
taxpayer's reporting status. The Department | ||||||
| 9 | shall change such taxpayer's
reporting status
unless it finds | ||||||
| 10 | that such change is seasonal in nature and not likely to be
| ||||||
| 11 | long term. If any such quarter monthly payment is not paid at | ||||||
| 12 | the time or
in the amount required by this Section, then the | ||||||
| 13 | taxpayer shall be liable for
penalties and interest on the | ||||||
| 14 | difference
between the minimum amount due as a payment and the | ||||||
| 15 | amount of such quarter
monthly payment actually and timely | ||||||
| 16 | paid, except insofar as the
taxpayer has previously made | ||||||
| 17 | payments for that month to the Department in
excess of the | ||||||
| 18 | minimum payments previously due as provided in this Section.
| ||||||
| 19 | The Department shall make reasonable rules and regulations to | ||||||
| 20 | govern the
quarter monthly payment amount and quarter monthly | ||||||
| 21 | payment dates for
taxpayers who file on other than a calendar | ||||||
| 22 | monthly basis. | ||||||
| 23 | The provisions of this paragraph apply before October 1, | ||||||
| 24 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
| 25 | quarter monthly
payments as specified above, any taxpayer who | ||||||
| 26 | is required by Section 2d
of this Act to collect and remit | ||||||
| |||||||
| |||||||
| 1 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
| 2 | excess of $25,000 per month during the preceding
2 complete | ||||||
| 3 | calendar quarters, shall file a return with the Department as
| ||||||
| 4 | required by Section 2f and shall make payments to the | ||||||
| 5 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
| 6 | month during which such liability
is incurred. If the month | ||||||
| 7 | during which such tax liability is incurred
began prior to | ||||||
| 8 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
| 9 | each
payment shall be in an amount not less than 22.5% of the | ||||||
| 10 | taxpayer's actual
liability under Section 2d. If the month | ||||||
| 11 | during which such tax liability
is incurred begins on or after | ||||||
| 12 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
| 13 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
| 14 | of the taxpayer's liability for the same calendar month of the
| ||||||
| 15 | preceding calendar year. If the month during which such tax | ||||||
| 16 | liability is
incurred begins on or after January 1, 1987, each | ||||||
| 17 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 18 | actual liability for the month or
26.25% of the taxpayer's | ||||||
| 19 | liability for the same calendar month of the
preceding year. | ||||||
| 20 | The amount of such quarter monthly payments shall be
credited | ||||||
| 21 | against the final tax liability of the taxpayer's return for | ||||||
| 22 | that
month filed under this Section or Section 2f, as the case | ||||||
| 23 | may be. Once
applicable, the requirement of the making of | ||||||
| 24 | quarter monthly payments to
the Department pursuant to this | ||||||
| 25 | paragraph shall continue until such
taxpayer's average monthly | ||||||
| 26 | prepaid tax collections during the preceding 2
complete | ||||||
| |||||||
| |||||||
| 1 | calendar quarters is $25,000 or less. If any such quarter | ||||||
| 2 | monthly
payment is not paid at the time or in the amount | ||||||
| 3 | required, the taxpayer
shall be liable for penalties and | ||||||
| 4 | interest on such difference, except
insofar as the taxpayer has | ||||||
| 5 | previously made payments for that month in
excess of the | ||||||
| 6 | minimum payments previously due. | ||||||
| 7 | The provisions of this paragraph apply on and after October | ||||||
| 8 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
| 9 | make quarter monthly
payments as specified above, any taxpayer | ||||||
| 10 | who is required by Section 2d of this
Act to collect and remit | ||||||
| 11 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
| 12 | excess of $20,000 per month during the preceding 4 complete | ||||||
| 13 | calendar
quarters shall file a return with the Department as | ||||||
| 14 | required by Section 2f
and shall make payments to the | ||||||
| 15 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
| 16 | month during which the liability is incurred. Each payment
| ||||||
| 17 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
| 18 | liability for the
month or 25% of the taxpayer's liability for | ||||||
| 19 | the same calendar month of the
preceding year. The amount of | ||||||
| 20 | the quarter monthly payments shall be credited
against the | ||||||
| 21 | final tax liability of the taxpayer's return for that month | ||||||
| 22 | filed
under this Section or Section 2f, as the case may be. | ||||||
| 23 | Once applicable, the
requirement of the making of quarter | ||||||
| 24 | monthly payments to the Department
pursuant to this paragraph | ||||||
| 25 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
| 26 | collections during the preceding 4 complete calendar quarters
| ||||||
| |||||||
| |||||||
| 1 | (excluding the month of highest liability and the month of | ||||||
| 2 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
| 3 | average monthly liability to the
Department as computed for | ||||||
| 4 | each calendar quarter of the 4 preceding complete
calendar | ||||||
| 5 | quarters is less than $20,000. If any such quarter monthly | ||||||
| 6 | payment is
not paid at the time or in the amount required, the | ||||||
| 7 | taxpayer shall be liable
for penalties and interest on such | ||||||
| 8 | difference, except insofar as the taxpayer
has previously made | ||||||
| 9 | payments for that month in excess of the minimum payments
| ||||||
| 10 | previously due. | ||||||
| 11 | If any payment provided for in this Section exceeds
the | ||||||
| 12 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
| 13 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
| 14 | shown on an original
monthly return, the Department shall, if | ||||||
| 15 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
| 16 | memorandum no later than 30 days after the date of
payment. The | ||||||
| 17 | credit evidenced by such credit memorandum may
be assigned by | ||||||
| 18 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
| 19 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
| 20 | in
accordance with reasonable rules and regulations to be | ||||||
| 21 | prescribed by the
Department. If no such request is made, the | ||||||
| 22 | taxpayer may credit such excess
payment against tax liability | ||||||
| 23 | subsequently to be remitted to the Department
under this Act, | ||||||
| 24 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
| 25 | Use Tax Act, in accordance with reasonable rules and | ||||||
| 26 | regulations
prescribed by the Department. If the Department | ||||||
| |||||||
| |||||||
| 1 | subsequently determined
that all or any part of the credit | ||||||
| 2 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
| 3 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
| 4 | of the difference between the credit taken and that
actually | ||||||
| 5 | due, and that taxpayer shall be liable for penalties and | ||||||
| 6 | interest
on such difference. | ||||||
| 7 | If a retailer of motor fuel is entitled to a credit under | ||||||
| 8 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
| 9 | to the Department under
this Act for the month which the | ||||||
| 10 | taxpayer is filing a return, the
Department shall issue the | ||||||
| 11 | taxpayer a credit memorandum for the excess. | ||||||
| 12 | Beginning January 1, 1990, each month the Department shall | ||||||
| 13 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
| 14 | State treasury which
is hereby created, the net revenue | ||||||
| 15 | realized for the preceding month from
the 1% tax on sales of | ||||||
| 16 | food for human consumption which is to be consumed
off the | ||||||
| 17 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
| 18 | drinks and food which has been prepared for immediate | ||||||
| 19 | consumption) and
prescription female and male condoms, | ||||||
| 20 | incontinence products, diapers, baby wipes, and | ||||||
| 21 | nonprescription medicines, drugs, medical appliances, products | ||||||
| 22 | classified as Class III medical devices by the United States | ||||||
| 23 | Food and Drug Administration that are used for cancer treatment | ||||||
| 24 | pursuant to a prescription, as well as any accessories and | ||||||
| 25 | components related to those devices, and
insulin, urine testing | ||||||
| 26 | materials, syringes and needles used by diabetics. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the County and Mass Transit District Fund, a special | ||||||
| 3 | fund in the State
treasury which is hereby created, 4% of the | ||||||
| 4 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 5 | general rate. | ||||||
| 6 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 7 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 8 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 9 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 10 | September 1, 2010, each month the Department shall pay into the | ||||||
| 11 | County and Mass Transit District Fund 20% of the net revenue | ||||||
| 12 | realized for the preceding month from the 1.25% rate on the | ||||||
| 13 | selling price of sales tax holiday items. | ||||||
| 14 | Beginning January 1, 1990, each month the Department shall | ||||||
| 15 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 16 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 17 | the selling price of
tangible personal property. | ||||||
| 18 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 19 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 20 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 21 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
| 22 | 2010, each month the Department shall pay into the Local | ||||||
| 23 | Government Tax Fund 80% of the net revenue realized for the | ||||||
| 24 | preceding month from the 1.25% rate on the selling price of | ||||||
| 25 | sales tax holiday items. | ||||||
| 26 | Beginning October 1, 2009, each month the Department shall | ||||||
| |||||||
| |||||||
| 1 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 2 | an amount estimated by the Department to represent 80% of the | ||||||
| 3 | net revenue realized for the preceding month from the sale of | ||||||
| 4 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 5 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 6 | are now taxed at 6.25%. | ||||||
| 7 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 8 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 9 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 10 | the selling price of sorbents used in Illinois in the process | ||||||
| 11 | of sorbent injection as used to comply with the Environmental | ||||||
| 12 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 13 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 14 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
| 15 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 16 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 17 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 18 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
| 19 | average monthly deficit in the Underground Storage Tank Fund | ||||||
| 20 | during the prior year, as certified annually by the Illinois | ||||||
| 21 | Environmental Protection Agency, but the total payment into the | ||||||
| 22 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
| 23 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
| 24 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
| 25 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
| 26 | to the difference between the average monthly claims for | ||||||
| |||||||
| |||||||
| 1 | payment by the fund and the average monthly revenues deposited | ||||||
| 2 | into the fund, excluding payments made pursuant to this | ||||||
| 3 | paragraph. | ||||||
| 4 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 5 | received by the Department under the Use Tax Act, the Service | ||||||
| 6 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
| 7 | month the Department shall deposit $500,000 into the State | ||||||
| 8 | Crime Laboratory Fund. | ||||||
| 9 | Of the remainder of the moneys received by the Department | ||||||
| 10 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 11 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 12 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
| 13 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
| 14 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
| 15 | may be, of the moneys received by the Department and required | ||||||
| 16 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
| 17 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 18 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
| 19 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
| 20 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
| 21 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
| 22 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
| 23 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
| 24 | hereinafter
defined), an amount equal to the difference shall | ||||||
| 25 | be immediately paid into
the Build Illinois Fund from other | ||||||
| 26 | moneys received by the Department
pursuant to the Tax Acts; the | ||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 1 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
| 2 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 12 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
| 13 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
| 14 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
| 15 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
| 16 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
| 17 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
| 18 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
| 19 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
| 20 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
| 21 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
| 22 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
| 23 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||||||
| 24 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||||||
| 25 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||||||||||||||
| 26 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
| 2 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
| 3 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
| 4 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
| 5 | shall be payable only until such time as the aggregate amount | ||||||
| 6 | on
deposit under each trust indenture securing Bonds issued and | ||||||
| 7 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
| 8 | sufficient, taking into account
any future investment income, | ||||||
| 9 | to fully provide, in accordance with such
indenture, for the | ||||||
| 10 | defeasance of or the payment of the principal of,
premium, if | ||||||
| 11 | any, and interest on the Bonds secured by such indenture and on
| ||||||
| 12 | any Bonds expected to be issued thereafter and all fees and | ||||||
| 13 | costs payable
with respect thereto, all as certified by the | ||||||
| 14 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
| 15 | Management and Budget). If on the last
business day of any | ||||||
| 16 | month in which Bonds are
outstanding pursuant to the Build | ||||||
| 17 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
| 18 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
| 19 | month shall be less than the amount required to be transferred
| ||||||
| 20 | in such month from the Build Illinois Bond Account to the Build | ||||||
| 21 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
| 22 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
| 23 | deficiency shall be immediately
paid from other moneys received | ||||||
| 24 | by the Department pursuant to the Tax Acts
to the Build | ||||||
| 25 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
| 26 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| 1 | sentence shall be
deemed to constitute payments pursuant to | ||||||||||||||||||||||||||
| 2 | clause (b) of the first sentence
of this paragraph and shall | ||||||||||||||||||||||||||
| 3 | reduce the amount otherwise payable for such
fiscal year | ||||||||||||||||||||||||||
| 4 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||
| 5 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||
| 6 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||
| 7 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||
| 8 | Act. | ||||||||||||||||||||||||||
| 9 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||
| 10 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||
| 11 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||
| 12 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||
| 13 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||
| 14 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||
| 15 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||
| 16 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||
| 17 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||
| 18 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||
| 19 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||
| 20 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | required under this Section for previous
months and years, | ||||||
| 2 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 3 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 4 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 5 | has been deposited. | ||||||
| 6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 8 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
| 9 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 10 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
| 11 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
| 12 | preceding month from the 6.25% general rate on the selling
| ||||||
| 13 | price of tangible personal property. | ||||||
| 14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 15 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 16 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 17 | enacted, beginning with the receipt of the first
report of | ||||||
| 18 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 19 | period, the Department shall each month pay into the Energy | ||||||
| 20 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 21 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 22 | that was sold to an eligible business.
For purposes of this | ||||||
| 23 | paragraph, the term "eligible business" means a new
electric | ||||||
| 24 | generating facility certified pursuant to Section 605-332 of | ||||||
| 25 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
| 26 | Civil Administrative Code of Illinois. | ||||||
| |||||||
| |||||||
| 1 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 2 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 3 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 4 | the preceding paragraphs or in any amendments to this Section | ||||||
| 5 | hereafter enacted, beginning on the first day of the first | ||||||
| 6 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 7 | effective date of Public Act 98-1098), each month, from the | ||||||
| 8 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 9 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 10 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 11 | the Department shall pay into the Tax Compliance and | ||||||
| 12 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 13 | fund additional auditors and compliance personnel at the | ||||||
| 14 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 15 | the cash receipts collected during the preceding fiscal year by | ||||||
| 16 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 17 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 18 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 19 | and use taxes administered by the Department. | ||||||
| 20 | Of the remainder of the moneys received by the Department | ||||||
| 21 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
| 22 | Treasury and 25% shall
be reserved in a special account and | ||||||
| 23 | used only for the transfer to the
Common School Fund as part of | ||||||
| 24 | the monthly transfer from the General Revenue
Fund in | ||||||
| 25 | accordance with Section 8a of the State Finance Act. | ||||||
| 26 | The Department may, upon separate written notice to a | ||||||
| |||||||
| |||||||
| 1 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 2 | Department on a form
prescribed by the Department within not | ||||||
| 3 | less than 60 days after receipt
of the notice an annual | ||||||
| 4 | information return for the tax year specified in
the notice. | ||||||
| 5 | Such annual return to the Department shall include a
statement | ||||||
| 6 | of gross receipts as shown by the retailer's last Federal | ||||||
| 7 | income
tax return. If the total receipts of the business as | ||||||
| 8 | reported in the
Federal income tax return do not agree with the | ||||||
| 9 | gross receipts reported to
the Department of Revenue for the | ||||||
| 10 | same period, the retailer shall attach
to his annual return a | ||||||
| 11 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 12 | reasons for the difference. The retailer's annual
return to the | ||||||
| 13 | Department shall also disclose the cost of goods sold by
the | ||||||
| 14 | retailer during the year covered by such return, opening and | ||||||
| 15 | closing
inventories of such goods for such year, costs of goods | ||||||
| 16 | used from stock
or taken from stock and given away by the | ||||||
| 17 | retailer during such year,
payroll information of the | ||||||
| 18 | retailer's business during such year and any
additional | ||||||
| 19 | reasonable information which the Department deems would be
| ||||||
| 20 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 21 | or annual
returns filed by such retailer as provided for in | ||||||
| 22 | this Section. | ||||||
| 23 | If the annual information return required by this Section | ||||||
| 24 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 25 | as follows: | ||||||
| 26 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| |||||||
| |||||||
| 1 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 2 | taxpayer under
this Act during the period to be covered by | ||||||
| 3 | the annual return for each
month or fraction of a month | ||||||
| 4 | until such return is filed as required, the
penalty to be | ||||||
| 5 | assessed and collected in the same manner as any other
| ||||||
| 6 | penalty provided for in this Act. | ||||||
| 7 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 8 | be
liable for a penalty as described in Section 3-4 of the | ||||||
| 9 | Uniform Penalty and
Interest Act. | ||||||
| 10 | The chief executive officer, proprietor, owner or highest | ||||||
| 11 | ranking
manager shall sign the annual return to certify the | ||||||
| 12 | accuracy of the
information contained therein. Any person who | ||||||
| 13 | willfully signs the
annual return containing false or | ||||||
| 14 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 15 | accordingly. The annual return form prescribed
by the | ||||||
| 16 | Department shall include a warning that the person signing the
| ||||||
| 17 | return may be liable for perjury. | ||||||
| 18 | The provisions of this Section concerning the filing of an | ||||||
| 19 | annual
information return do not apply to a retailer who is not | ||||||
| 20 | required to
file an income tax return with the United States | ||||||
| 21 | Government. | ||||||
| 22 | As soon as possible after the first day of each month, upon | ||||||
| 23 | certification
of the Department of Revenue, the Comptroller | ||||||
| 24 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 25 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 26 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| |||||||
| |||||||
| 1 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
| 2 | transfer is no longer required
and shall not be made. | ||||||
| 3 | Net revenue realized for a month shall be the revenue | ||||||
| 4 | collected by the
State pursuant to this Act, less the amount | ||||||
| 5 | paid out during that month as
refunds to taxpayers for | ||||||
| 6 | overpayment of liability. | ||||||
| 7 | For greater simplicity of administration, manufacturers, | ||||||
| 8 | importers
and wholesalers whose products are sold at retail in | ||||||
| 9 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 10 | assume the responsibility
for accounting and paying to the | ||||||
| 11 | Department all tax accruing under this
Act with respect to such | ||||||
| 12 | sales, if the retailers who are affected do not
make written | ||||||
| 13 | objection to the Department to this arrangement. | ||||||
| 14 | Any person who promotes, organizes, provides retail | ||||||
| 15 | selling space for
concessionaires or other types of sellers at | ||||||
| 16 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
| 17 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
| 18 | events, including any transient merchant as defined by Section | ||||||
| 19 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
| 20 | report with the
Department providing the name of the merchant's | ||||||
| 21 | business, the name of the
person or persons engaged in | ||||||
| 22 | merchant's business, the permanent address and
Illinois | ||||||
| 23 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
| 24 | the
dates and location of the event and other reasonable | ||||||
| 25 | information that the
Department may require. The report must be | ||||||
| 26 | filed not later than the 20th day
of the month next following | ||||||
| |||||||
| |||||||
| 1 | the month during which the event with retail sales
was held. | ||||||
| 2 | Any person who fails to file a report required by this Section
| ||||||
| 3 | commits a business offense and is subject to a fine not to | ||||||
| 4 | exceed $250. | ||||||
| 5 | Any person engaged in the business of selling tangible | ||||||
| 6 | personal
property at retail as a concessionaire or other type | ||||||
| 7 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
| 8 | flea markets and similar
exhibitions or events, or any | ||||||
| 9 | transient merchants, as defined by Section 2
of the Transient | ||||||
| 10 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
| 11 | the amount of such sales to the Department and to make a daily | ||||||
| 12 | payment of
the full amount of tax due. The Department shall | ||||||
| 13 | impose this
requirement when it finds that there is a | ||||||
| 14 | significant risk of loss of
revenue to the State at such an | ||||||
| 15 | exhibition or event. Such a finding
shall be based on evidence | ||||||
| 16 | that a substantial number of concessionaires
or other sellers | ||||||
| 17 | who are not residents of Illinois will be engaging in
the | ||||||
| 18 | business of selling tangible personal property at retail at the
| ||||||
| 19 | exhibition or event, or other evidence of a significant risk of | ||||||
| 20 | loss of revenue
to the State. The Department shall notify | ||||||
| 21 | concessionaires and other sellers
affected by the imposition of | ||||||
| 22 | this requirement. In the absence of
notification by the | ||||||
| 23 | Department, the concessionaires and other sellers
shall file | ||||||
| 24 | their returns as otherwise required in this Section. | ||||||
| 25 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 26 | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
| ||||||
| |||||||
| |||||||
| 1 | (Text of Section after amendment by P.A. 100-363)
| ||||||
| 2 | Sec. 3. Except as provided in this Section, on or before | ||||||
| 3 | the twentieth
day of each calendar month, every person engaged | ||||||
| 4 | in the business of
selling tangible personal property at retail | ||||||
| 5 | in this State during the
preceding calendar month shall file a | ||||||
| 6 | return with the Department, stating: | ||||||
| 7 | 1. The name of the seller; | ||||||
| 8 | 2. His residence address and the address of his | ||||||
| 9 | principal place of
business and the address of the | ||||||
| 10 | principal place of business (if that is
a different | ||||||
| 11 | address) from which he engages in the business of selling
| ||||||
| 12 | tangible personal property at retail in this State; | ||||||
| 13 | 3. Total amount of receipts received by him during the | ||||||
| 14 | preceding
calendar month or quarter, as the case may be, | ||||||
| 15 | from sales of tangible
personal property, and from services | ||||||
| 16 | furnished, by him during such
preceding calendar month or | ||||||
| 17 | quarter; | ||||||
| 18 | 4. Total amount received by him during the preceding | ||||||
| 19 | calendar month or
quarter on charge and time sales of | ||||||
| 20 | tangible personal property, and from
services furnished, | ||||||
| 21 | by him prior to the month or quarter for which the return
| ||||||
| 22 | is filed; | ||||||
| 23 | 5. Deductions allowed by law; | ||||||
| 24 | 6. Gross receipts which were received by him during the | ||||||
| 25 | preceding
calendar month or quarter and upon the basis of | ||||||
| |||||||
| |||||||
| 1 | which the tax is imposed; | ||||||
| 2 | 7. The amount of credit provided in Section 2d of this | ||||||
| 3 | Act; | ||||||
| 4 | 8. The amount of tax due; | ||||||
| 5 | 9. The signature of the taxpayer; and | ||||||
| 6 | 10. Such other reasonable information as the | ||||||
| 7 | Department may require. | ||||||
| 8 | On and after January 1, 2018, except for returns for motor | ||||||
| 9 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 10 | to be registered with an agency of this State, with respect to | ||||||
| 11 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 12 | all returns required to be filed pursuant to this Act shall be | ||||||
| 13 | filed electronically. Retailers who demonstrate that they do | ||||||
| 14 | not have access to the Internet or demonstrate hardship in | ||||||
| 15 | filing electronically may petition the Department to waive the | ||||||
| 16 | electronic filing requirement. | ||||||
| 17 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 18 | the proper notice
and demand for signature by the Department, | ||||||
| 19 | the return shall be considered
valid and any amount shown to be | ||||||
| 20 | due on the return shall be deemed assessed. | ||||||
| 21 | Each return shall be accompanied by the statement of | ||||||
| 22 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
| 23 | claimed. | ||||||
| 24 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 25 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
| 26 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
| |||||||
| |||||||
| 1 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
| 2 | provides the
appropriate documentation as required by Section | ||||||
| 3 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
| 4 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
| 5 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
| 6 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
| 7 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
| 8 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
| 9 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
| 10 | Credit
reported on any original or amended return
filed under
| ||||||
| 11 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 12 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
| 13 | Purchaser Credit reported on annual returns due on or after | ||||||
| 14 | January 1, 2005 will be disallowed for periods prior to | ||||||
| 15 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
| 16 | used after September 30, 2003 through August 31, 2004 to
| ||||||
| 17 | satisfy any
tax liability imposed under this Act, including any | ||||||
| 18 | audit liability. | ||||||
| 19 | The Department may require returns to be filed on a | ||||||
| 20 | quarterly basis.
If so required, a return for each calendar | ||||||
| 21 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 22 | calendar month following the end of such
calendar quarter. The | ||||||
| 23 | taxpayer shall also file a return with the
Department for each | ||||||
| 24 | of the first two months of each calendar quarter, on or
before | ||||||
| 25 | the twentieth day of the following calendar month, stating: | ||||||
| 26 | 1. The name of the seller; | ||||||
| |||||||
| |||||||
| 1 | 2. The address of the principal place of business from | ||||||
| 2 | which he engages
in the business of selling tangible | ||||||
| 3 | personal property at retail in this State; | ||||||
| 4 | 3. The total amount of taxable receipts received by him | ||||||
| 5 | during the
preceding calendar month from sales of tangible | ||||||
| 6 | personal property by him
during such preceding calendar | ||||||
| 7 | month, including receipts from charge and
time sales, but | ||||||
| 8 | less all deductions allowed by law; | ||||||
| 9 | 4. The amount of credit provided in Section 2d of this | ||||||
| 10 | Act; | ||||||
| 11 | 5. The amount of tax due; and | ||||||
| 12 | 6. Such other reasonable information as the Department | ||||||
| 13 | may
require. | ||||||
| 14 | Beginning on October 1, 2003, any person who is not a | ||||||
| 15 | licensed
distributor, importing distributor, or manufacturer, | ||||||
| 16 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
| 17 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
| 18 | a statement with the Department of Revenue, in a format
and at | ||||||
| 19 | a time prescribed by the Department, showing the total amount | ||||||
| 20 | paid for
alcoholic liquor purchased during the preceding month | ||||||
| 21 | and such other
information as is reasonably required by the | ||||||
| 22 | Department.
The Department may adopt rules to require
that this | ||||||
| 23 | statement be filed in an electronic or telephonic format. Such | ||||||
| 24 | rules
may provide for exceptions from the filing requirements | ||||||
| 25 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
| 26 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
| |||||||
| |||||||
| 1 | Liquor Control Act of 1934. | ||||||
| 2 | Beginning on October 1, 2003, every distributor, importing | ||||||
| 3 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
| 4 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
| 5 | Department of Revenue, no later than the 10th day of the
month | ||||||
| 6 | for the
preceding month during which transactions occurred, by | ||||||
| 7 | electronic means,
showing the
total amount of gross receipts | ||||||
| 8 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
| 9 | the preceding month to purchasers; identifying the purchaser to | ||||||
| 10 | whom it was
sold or
distributed; the purchaser's tax | ||||||
| 11 | registration number; and such other
information
reasonably | ||||||
| 12 | required by the Department. A distributor, importing | ||||||
| 13 | distributor, or manufacturer of alcoholic liquor must | ||||||
| 14 | personally deliver, mail, or provide by electronic means to | ||||||
| 15 | each retailer listed on the monthly statement a report | ||||||
| 16 | containing a cumulative total of that distributor's, importing | ||||||
| 17 | distributor's, or manufacturer's total sales of alcoholic | ||||||
| 18 | liquor to that retailer no later than the 10th day of the month | ||||||
| 19 | for the preceding month during which the transaction occurred. | ||||||
| 20 | The distributor, importing distributor, or manufacturer shall | ||||||
| 21 | notify the retailer as to the method by which the distributor, | ||||||
| 22 | importing distributor, or manufacturer will provide the sales | ||||||
| 23 | information. If the retailer is unable to receive the sales | ||||||
| 24 | information by electronic means, the distributor, importing | ||||||
| 25 | distributor, or manufacturer shall furnish the sales | ||||||
| 26 | information by personal delivery or by mail. For purposes of | ||||||
| |||||||
| |||||||
| 1 | this paragraph, the term "electronic means" includes, but is | ||||||
| 2 | not limited to, the use of a secure Internet website, e-mail, | ||||||
| 3 | or facsimile. | ||||||
| 4 | If a total amount of less than $1 is payable, refundable or | ||||||
| 5 | creditable,
such amount shall be disregarded if it is less than | ||||||
| 6 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
| 7 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
| 8 | monthly tax liability of $150,000 or more shall
make all | ||||||
| 9 | payments required by rules of the
Department by electronic | ||||||
| 10 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 11 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 12 | all
payments required by rules of the Department by electronic | ||||||
| 13 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 14 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 15 | all
payments required by rules of the Department by electronic | ||||||
| 16 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 17 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 18 | payments required by rules of the Department by
electronic | ||||||
| 19 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 20 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 21 | other State and local
occupation and use tax laws administered | ||||||
| 22 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 23 | The term "average monthly tax liability" shall be the sum of | ||||||
| 24 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
| 25 | State and local occupation and use tax
laws administered by the | ||||||
| 26 | Department, for the immediately preceding calendar
year | ||||||
| |||||||
| |||||||
| 1 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 2 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 3 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 4 | all payments required by rules of the Department by
electronic | ||||||
| 5 | funds transfer. | ||||||
| 6 | Before August 1 of each year beginning in 1993, the | ||||||
| 7 | Department shall
notify all taxpayers required to make payments | ||||||
| 8 | by electronic funds
transfer. All taxpayers
required to make | ||||||
| 9 | payments by electronic funds transfer shall make those
payments | ||||||
| 10 | for
a minimum of one year beginning on October 1. | ||||||
| 11 | Any taxpayer not required to make payments by electronic | ||||||
| 12 | funds transfer may
make payments by electronic funds transfer | ||||||
| 13 | with
the permission of the Department. | ||||||
| 14 | All taxpayers required to make payment by electronic funds | ||||||
| 15 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 16 | payments by electronic funds
transfer shall make those payments | ||||||
| 17 | in the manner authorized by the Department. | ||||||
| 18 | The Department shall adopt such rules as are necessary to | ||||||
| 19 | effectuate a
program of electronic funds transfer and the | ||||||
| 20 | requirements of this Section. | ||||||
| 21 | Any amount which is required to be shown or reported on any | ||||||
| 22 | return or
other document under this Act shall, if such amount | ||||||
| 23 | is not a whole-dollar
amount, be increased to the nearest | ||||||
| 24 | whole-dollar amount in any case where
the fractional part of a | ||||||
| 25 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
| 26 | whole-dollar amount where the fractional part of a dollar is | ||||||
| |||||||
| |||||||
| 1 | less
than 50 cents. | ||||||
| 2 | If the retailer is otherwise required to file a monthly | ||||||
| 3 | return and if the
retailer's average monthly tax liability to | ||||||
| 4 | the Department does not exceed
$200, the Department may | ||||||
| 5 | authorize his returns to be filed on a quarter
annual basis, | ||||||
| 6 | with the return for January, February and March of a given
year | ||||||
| 7 | being due by April 20 of such year; with the return for April, | ||||||
| 8 | May and
June of a given year being due by July 20 of such year; | ||||||
| 9 | with the return for
July, August and September of a given year | ||||||
| 10 | being due by October 20 of such
year, and with the return for | ||||||
| 11 | October, November and December of a given
year being due by | ||||||
| 12 | January 20 of the following year. | ||||||
| 13 | If the retailer is otherwise required to file a monthly or | ||||||
| 14 | quarterly
return and if the retailer's average monthly tax | ||||||
| 15 | liability with the
Department does not exceed $50, the | ||||||
| 16 | Department may authorize his returns to
be filed on an annual | ||||||
| 17 | basis, with the return for a given year being due by
January 20 | ||||||
| 18 | of the following year. | ||||||
| 19 | Such quarter annual and annual returns, as to form and | ||||||
| 20 | substance,
shall be subject to the same requirements as monthly | ||||||
| 21 | returns. | ||||||
| 22 | Notwithstanding any other provision in this Act concerning | ||||||
| 23 | the time
within which a retailer may file his return, in the | ||||||
| 24 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 25 | which makes him responsible
for filing returns under this Act, | ||||||
| 26 | such retailer shall file a final
return under this Act with the | ||||||
| |||||||
| |||||||
| 1 | Department not more than one month after
discontinuing such | ||||||
| 2 | business. | ||||||
| 3 | Where the same person has more than one business registered | ||||||
| 4 | with the
Department under separate registrations under this | ||||||
| 5 | Act, such person may
not file each return that is due as a | ||||||
| 6 | single return covering all such
registered businesses, but | ||||||
| 7 | shall file separate returns for each such
registered business. | ||||||
| 8 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 9 | aircraft, and trailers that are required to be registered with | ||||||
| 10 | an agency of
this State, every
retailer selling this kind of | ||||||
| 11 | tangible personal property shall file,
with the Department, | ||||||
| 12 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 13 | separate return for each such item of tangible personal
| ||||||
| 14 | property which the retailer sells, except that if, in the same
| ||||||
| 15 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 16 | vehicles or
trailers transfers more than one aircraft, | ||||||
| 17 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 18 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
| 19 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
| 20 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
| 21 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 22 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
| 23 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
| 24 | watercraft, motor vehicles or trailers involved in that | ||||||
| 25 | transaction to the
Department on the same uniform | ||||||
| 26 | invoice-transaction reporting return form. For
purposes of | ||||||
| |||||||
| |||||||
| 1 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
| 2 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 3 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
| 4 | with an inboard motor. | ||||||
| 5 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
| 6 | aircraft, or trailers that are required to be registered with | ||||||
| 7 | an agency of
this State, so that all
retailers' occupation tax | ||||||
| 8 | liability is required to be reported, and is
reported, on such | ||||||
| 9 | transaction reporting returns and who is not otherwise
required | ||||||
| 10 | to file monthly or quarterly returns, need not file monthly or
| ||||||
| 11 | quarterly returns. However, those retailers shall be required | ||||||
| 12 | to
file returns on an annual basis. | ||||||
| 13 | The transaction reporting return, in the case of motor | ||||||
| 14 | vehicles
or trailers that are required to be registered with an | ||||||
| 15 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 16 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
| 17 | Code and must show the name and address of the
seller; the name | ||||||
| 18 | and address of the purchaser; the amount of the selling
price | ||||||
| 19 | including the amount allowed by the retailer for traded-in
| ||||||
| 20 | property, if any; the amount allowed by the retailer for the | ||||||
| 21 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 22 | which Section 1 of
this Act allows an exemption for the value | ||||||
| 23 | of traded-in property; the
balance payable after deducting such | ||||||
| 24 | trade-in allowance from the total
selling price; the amount of | ||||||
| 25 | tax due from the retailer with respect to
such transaction; the | ||||||
| 26 | amount of tax collected from the purchaser by the
retailer on | ||||||
| |||||||
| |||||||
| 1 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 2 | due in that particular instance, if that is claimed to be the | ||||||
| 3 | fact);
the place and date of the sale; a sufficient | ||||||
| 4 | identification of the
property sold; such other information as | ||||||
| 5 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
| 6 | such other information as the Department
may reasonably | ||||||
| 7 | require. | ||||||
| 8 | The transaction reporting return in the case of watercraft
| ||||||
| 9 | or aircraft must show
the name and address of the seller; the | ||||||
| 10 | name and address of the
purchaser; the amount of the selling | ||||||
| 11 | price including the amount allowed
by the retailer for | ||||||
| 12 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 13 | for the traded-in tangible personal property, if any, to
the | ||||||
| 14 | extent to which Section 1 of this Act allows an exemption for | ||||||
| 15 | the
value of traded-in property; the balance payable after | ||||||
| 16 | deducting such
trade-in allowance from the total selling price; | ||||||
| 17 | the amount of tax due
from the retailer with respect to such | ||||||
| 18 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 19 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 20 | such tax is not due in that particular
instance, if that is | ||||||
| 21 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 22 | sufficient identification of the property sold, and such other
| ||||||
| 23 | information as the Department may reasonably require. | ||||||
| 24 | Such transaction reporting return shall be filed not later | ||||||
| 25 | than 20
days after the day of delivery of the item that is | ||||||
| 26 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| |||||||
| |||||||
| 1 | than that if he chooses to
do so. The transaction reporting | ||||||
| 2 | return and tax remittance or proof of
exemption from the | ||||||
| 3 | Illinois use tax may be transmitted to the Department
by way of | ||||||
| 4 | the State agency with which, or State officer with whom the
| ||||||
| 5 | tangible personal property must be titled or registered (if | ||||||
| 6 | titling or
registration is required) if the Department and such | ||||||
| 7 | agency or State
officer determine that this procedure will | ||||||
| 8 | expedite the processing of
applications for title or | ||||||
| 9 | registration. | ||||||
| 10 | With each such transaction reporting return, the retailer | ||||||
| 11 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 12 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 13 | the case), to the Department or its
agents, whereupon the | ||||||
| 14 | Department shall issue, in the purchaser's name, a
use tax | ||||||
| 15 | receipt (or a certificate of exemption if the Department is
| ||||||
| 16 | satisfied that the particular sale is tax exempt) which such | ||||||
| 17 | purchaser
may submit to the agency with which, or State officer | ||||||
| 18 | with whom, he must
title or register the tangible personal | ||||||
| 19 | property that is involved (if
titling or registration is | ||||||
| 20 | required) in support of such purchaser's
application for an | ||||||
| 21 | Illinois certificate or other evidence of title or
registration | ||||||
| 22 | to such tangible personal property. | ||||||
| 23 | No retailer's failure or refusal to remit tax under this | ||||||
| 24 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 25 | retailer, from
obtaining his certificate of title or other | ||||||
| 26 | evidence of title or
registration (if titling or registration | ||||||
| |||||||
| |||||||
| 1 | is required) upon satisfying
the Department that such user has | ||||||
| 2 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 3 | Department shall adopt appropriate rules to carry out
the | ||||||
| 4 | mandate of this paragraph. | ||||||
| 5 | If the user who would otherwise pay tax to the retailer | ||||||
| 6 | wants the
transaction reporting return filed and the payment of | ||||||
| 7 | the tax or proof
of exemption made to the Department before the | ||||||
| 8 | retailer is willing to
take these actions and such user has not | ||||||
| 9 | paid the tax to the retailer,
such user may certify to the fact | ||||||
| 10 | of such delay by the retailer and may
(upon the Department | ||||||
| 11 | being satisfied of the truth of such certification)
transmit | ||||||
| 12 | the information required by the transaction reporting return
| ||||||
| 13 | and the remittance for tax or proof of exemption directly to | ||||||
| 14 | the
Department and obtain his tax receipt or exemption | ||||||
| 15 | determination, in
which event the transaction reporting return | ||||||
| 16 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 17 | credited by the Department to the
proper retailer's account | ||||||
| 18 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 19 | provided for in this Section being allowed. When the user pays
| ||||||
| 20 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 21 | same
amount and in the same form in which it would be remitted | ||||||
| 22 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 23 | Refunds made by the seller during the preceding return | ||||||
| 24 | period to
purchasers, on account of tangible personal property | ||||||
| 25 | returned to the
seller, shall be allowed as a deduction under | ||||||
| 26 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
| |||||||
| |||||||
| 1 | may be, in case the
seller had theretofore included the | ||||||
| 2 | receipts from the sale of such
tangible personal property in a | ||||||
| 3 | return filed by him and had paid the tax
imposed by this Act | ||||||
| 4 | with respect to such receipts. | ||||||
| 5 | Where the seller is a corporation, the return filed on | ||||||
| 6 | behalf of such
corporation shall be signed by the president, | ||||||
| 7 | vice-president, secretary
or treasurer or by the properly | ||||||
| 8 | accredited agent of such corporation. | ||||||
| 9 | Where the seller is a limited liability company, the return | ||||||
| 10 | filed on behalf
of the limited liability company shall be | ||||||
| 11 | signed by a manager, member, or
properly accredited agent of | ||||||
| 12 | the limited liability company. | ||||||
| 13 | Except as provided in this Section, the retailer filing the | ||||||
| 14 | return
under this Section shall, at the time of filing such | ||||||
| 15 | return, pay to the
Department the amount of tax imposed by this | ||||||
| 16 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
| 17 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
| 18 | whichever is greater, which is allowed to
reimburse the | ||||||
| 19 | retailer for the expenses incurred in keeping records,
| ||||||
| 20 | preparing and filing returns, remitting the tax and supplying | ||||||
| 21 | data to
the Department on request. Any prepayment made pursuant | ||||||
| 22 | to Section 2d
of this Act shall be included in the amount on | ||||||
| 23 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
| 24 | retailers who report
and pay the tax on a transaction by | ||||||
| 25 | transaction basis, as provided in this
Section, such discount | ||||||
| 26 | shall be taken with each such tax remittance
instead of when | ||||||
| |||||||
| |||||||
| 1 | such retailer files his periodic return. The discount allowed | ||||||
| 2 | under this Section is allowed only for returns that are filed | ||||||
| 3 | in the manner required by this Act. The Department may disallow | ||||||
| 4 | the discount for retailers whose certificate of registration is | ||||||
| 5 | revoked at the time the return is filed, but only if the | ||||||
| 6 | Department's decision to revoke the certificate of | ||||||
| 7 | registration has become final. | ||||||
| 8 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 9 | tax liability
to the Department
under this Act, the Use Tax | ||||||
| 10 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
| 11 | Act, excluding any liability for prepaid sales
tax to be | ||||||
| 12 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
| 13 | or more during the preceding 4 complete calendar quarters, he | ||||||
| 14 | shall file a
return with the Department each month by the 20th | ||||||
| 15 | day of the month next
following the month during which such tax | ||||||
| 16 | liability is incurred and shall
make payments to the Department | ||||||
| 17 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
| 18 | during which such liability is incurred.
On and after October | ||||||
| 19 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
| 20 | Department under this Act, the Use Tax Act, the Service | ||||||
| 21 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
| 22 | liability for prepaid sales tax
to be remitted in accordance | ||||||
| 23 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
| 24 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 25 | with
the Department each month by the 20th day of the month | ||||||
| 26 | next following the month
during which such tax liability is | ||||||
| |||||||
| |||||||
| 1 | incurred and shall make payment to the
Department on or before | ||||||
| 2 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
| 3 | liability is incurred.
If the month
during which such tax | ||||||
| 4 | liability is incurred began prior to January 1, 1985,
each | ||||||
| 5 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
| 6 | actual
liability for the month or an amount set by the | ||||||
| 7 | Department not to exceed
1/4 of the average monthly liability | ||||||
| 8 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
| 9 | calendar quarters (excluding the month of highest
liability and | ||||||
| 10 | the month of lowest liability in such 4 quarter period). If
the | ||||||
| 11 | month during which such tax liability is incurred begins on or | ||||||
| 12 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
| 13 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 14 | actual liability for the month or
27.5% of the taxpayer's | ||||||
| 15 | liability for the same calendar
month of the preceding year. If | ||||||
| 16 | the month during which such tax
liability is incurred begins on | ||||||
| 17 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
| 18 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
| 19 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
| 20 | liability for the same calendar month of the preceding year. If | ||||||
| 21 | the month
during which such tax liability is incurred begins on | ||||||
| 22 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
| 23 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
| 24 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
| 25 | the month or 25% of
the taxpayer's liability for the same | ||||||
| 26 | calendar month of the preceding year. If
the month during which | ||||||
| |||||||
| |||||||
| 1 | such tax liability is incurred begins on or after
January 1, | ||||||
| 2 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
| 3 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
| 4 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 5 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 6 | actual liability for the quarter monthly reporting period. The
| ||||||
| 7 | amount of such quarter monthly payments shall be credited | ||||||
| 8 | against
the final tax liability of the taxpayer's return for | ||||||
| 9 | that month. Before
October 1, 2000, once
applicable, the | ||||||
| 10 | requirement of the making of quarter monthly payments to
the | ||||||
| 11 | Department by taxpayers having an average monthly tax liability | ||||||
| 12 | of
$10,000 or more as determined in the manner provided above
| ||||||
| 13 | shall continue
until such taxpayer's average monthly liability | ||||||
| 14 | to the Department during
the preceding 4 complete calendar | ||||||
| 15 | quarters (excluding the month of highest
liability and the | ||||||
| 16 | month of lowest liability) is less than
$9,000, or until
such | ||||||
| 17 | taxpayer's average monthly liability to the Department as | ||||||
| 18 | computed for
each calendar quarter of the 4 preceding complete | ||||||
| 19 | calendar quarter period
is less than $10,000. However, if a | ||||||
| 20 | taxpayer can show the
Department that
a substantial change in | ||||||
| 21 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
| 22 | to anticipate that his average monthly tax liability for the
| ||||||
| 23 | reasonably foreseeable future will fall below the $10,000 | ||||||
| 24 | threshold
stated above, then
such taxpayer
may petition the | ||||||
| 25 | Department for a change in such taxpayer's reporting
status. On | ||||||
| 26 | and after October 1, 2000, once applicable, the requirement of
| ||||||
| |||||||
| |||||||
| 1 | the making of quarter monthly payments to the Department by | ||||||
| 2 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
| 3 | more as determined in the manner
provided above shall continue | ||||||
| 4 | until such taxpayer's average monthly liability
to the | ||||||
| 5 | Department during the preceding 4 complete calendar quarters | ||||||
| 6 | (excluding
the month of highest liability and the month of | ||||||
| 7 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
| 8 | average monthly liability to the Department as
computed for | ||||||
| 9 | each calendar quarter of the 4 preceding complete calendar | ||||||
| 10 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
| 11 | show the Department
that a substantial change in the taxpayer's | ||||||
| 12 | business has occurred which causes
the taxpayer to anticipate | ||||||
| 13 | that his average monthly tax liability for the
reasonably | ||||||
| 14 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
| 15 | above, then such taxpayer may petition the Department for a | ||||||
| 16 | change in such
taxpayer's reporting status. The Department | ||||||
| 17 | shall change such taxpayer's
reporting status
unless it finds | ||||||
| 18 | that such change is seasonal in nature and not likely to be
| ||||||
| 19 | long term. If any such quarter monthly payment is not paid at | ||||||
| 20 | the time or
in the amount required by this Section, then the | ||||||
| 21 | taxpayer shall be liable for
penalties and interest on the | ||||||
| 22 | difference
between the minimum amount due as a payment and the | ||||||
| 23 | amount of such quarter
monthly payment actually and timely | ||||||
| 24 | paid, except insofar as the
taxpayer has previously made | ||||||
| 25 | payments for that month to the Department in
excess of the | ||||||
| 26 | minimum payments previously due as provided in this Section.
| ||||||
| |||||||
| |||||||
| 1 | The Department shall make reasonable rules and regulations to | ||||||
| 2 | govern the
quarter monthly payment amount and quarter monthly | ||||||
| 3 | payment dates for
taxpayers who file on other than a calendar | ||||||
| 4 | monthly basis. | ||||||
| 5 | The provisions of this paragraph apply before October 1, | ||||||
| 6 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
| 7 | quarter monthly
payments as specified above, any taxpayer who | ||||||
| 8 | is required by Section 2d
of this Act to collect and remit | ||||||
| 9 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
| 10 | excess of $25,000 per month during the preceding
2 complete | ||||||
| 11 | calendar quarters, shall file a return with the Department as
| ||||||
| 12 | required by Section 2f and shall make payments to the | ||||||
| 13 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
| 14 | month during which such liability
is incurred. If the month | ||||||
| 15 | during which such tax liability is incurred
began prior to | ||||||
| 16 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
| 17 | each
payment shall be in an amount not less than 22.5% of the | ||||||
| 18 | taxpayer's actual
liability under Section 2d. If the month | ||||||
| 19 | during which such tax liability
is incurred begins on or after | ||||||
| 20 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
| 21 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
| 22 | of the taxpayer's liability for the same calendar month of the
| ||||||
| 23 | preceding calendar year. If the month during which such tax | ||||||
| 24 | liability is
incurred begins on or after January 1, 1987, each | ||||||
| 25 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 26 | actual liability for the month or
26.25% of the taxpayer's | ||||||
| |||||||
| |||||||
| 1 | liability for the same calendar month of the
preceding year. | ||||||
| 2 | The amount of such quarter monthly payments shall be
credited | ||||||
| 3 | against the final tax liability of the taxpayer's return for | ||||||
| 4 | that
month filed under this Section or Section 2f, as the case | ||||||
| 5 | may be. Once
applicable, the requirement of the making of | ||||||
| 6 | quarter monthly payments to
the Department pursuant to this | ||||||
| 7 | paragraph shall continue until such
taxpayer's average monthly | ||||||
| 8 | prepaid tax collections during the preceding 2
complete | ||||||
| 9 | calendar quarters is $25,000 or less. If any such quarter | ||||||
| 10 | monthly
payment is not paid at the time or in the amount | ||||||
| 11 | required, the taxpayer
shall be liable for penalties and | ||||||
| 12 | interest on such difference, except
insofar as the taxpayer has | ||||||
| 13 | previously made payments for that month in
excess of the | ||||||
| 14 | minimum payments previously due. | ||||||
| 15 | The provisions of this paragraph apply on and after October | ||||||
| 16 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
| 17 | make quarter monthly
payments as specified above, any taxpayer | ||||||
| 18 | who is required by Section 2d of this
Act to collect and remit | ||||||
| 19 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
| 20 | excess of $20,000 per month during the preceding 4 complete | ||||||
| 21 | calendar
quarters shall file a return with the Department as | ||||||
| 22 | required by Section 2f
and shall make payments to the | ||||||
| 23 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
| 24 | month during which the liability is incurred. Each payment
| ||||||
| 25 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
| 26 | liability for the
month or 25% of the taxpayer's liability for | ||||||
| |||||||
| |||||||
| 1 | the same calendar month of the
preceding year. The amount of | ||||||
| 2 | the quarter monthly payments shall be credited
against the | ||||||
| 3 | final tax liability of the taxpayer's return for that month | ||||||
| 4 | filed
under this Section or Section 2f, as the case may be. | ||||||
| 5 | Once applicable, the
requirement of the making of quarter | ||||||
| 6 | monthly payments to the Department
pursuant to this paragraph | ||||||
| 7 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
| 8 | collections during the preceding 4 complete calendar quarters
| ||||||
| 9 | (excluding the month of highest liability and the month of | ||||||
| 10 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
| 11 | average monthly liability to the
Department as computed for | ||||||
| 12 | each calendar quarter of the 4 preceding complete
calendar | ||||||
| 13 | quarters is less than $20,000. If any such quarter monthly | ||||||
| 14 | payment is
not paid at the time or in the amount required, the | ||||||
| 15 | taxpayer shall be liable
for penalties and interest on such | ||||||
| 16 | difference, except insofar as the taxpayer
has previously made | ||||||
| 17 | payments for that month in excess of the minimum payments
| ||||||
| 18 | previously due. | ||||||
| 19 | If any payment provided for in this Section exceeds
the | ||||||
| 20 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
| 21 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
| 22 | shown on an original
monthly return, the Department shall, if | ||||||
| 23 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
| 24 | memorandum no later than 30 days after the date of
payment. The | ||||||
| 25 | credit evidenced by such credit memorandum may
be assigned by | ||||||
| 26 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
| |||||||
| |||||||
| 1 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
| 2 | in
accordance with reasonable rules and regulations to be | ||||||
| 3 | prescribed by the
Department. If no such request is made, the | ||||||
| 4 | taxpayer may credit such excess
payment against tax liability | ||||||
| 5 | subsequently to be remitted to the Department
under this Act, | ||||||
| 6 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
| 7 | Use Tax Act, in accordance with reasonable rules and | ||||||
| 8 | regulations
prescribed by the Department. If the Department | ||||||
| 9 | subsequently determined
that all or any part of the credit | ||||||
| 10 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
| 11 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
| 12 | of the difference between the credit taken and that
actually | ||||||
| 13 | due, and that taxpayer shall be liable for penalties and | ||||||
| 14 | interest
on such difference. | ||||||
| 15 | If a retailer of motor fuel is entitled to a credit under | ||||||
| 16 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
| 17 | to the Department under
this Act for the month which the | ||||||
| 18 | taxpayer is filing a return, the
Department shall issue the | ||||||
| 19 | taxpayer a credit memorandum for the excess. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
| 22 | State treasury which
is hereby created, the net revenue | ||||||
| 23 | realized for the preceding month from
the 1% tax on sales of | ||||||
| 24 | food for human consumption which is to be consumed
off the | ||||||
| 25 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
| 26 | drinks and food which has been prepared for immediate | ||||||
| |||||||
| |||||||
| 1 | consumption) female and male condoms, incontinence products, | ||||||
| 2 | diapers, baby wipes, and
prescription and nonprescription | ||||||
| 3 | medicines, drugs, medical appliances, products classified as | ||||||
| 4 | Class III medical devices by the United States Food and Drug | ||||||
| 5 | Administration that are used for cancer treatment pursuant to a | ||||||
| 6 | prescription, as well as any accessories and components related | ||||||
| 7 | to those devices, and
insulin, urine testing materials, | ||||||
| 8 | syringes and needles used by diabetics. | ||||||
| 9 | Beginning January 1, 1990, each month the Department shall | ||||||
| 10 | pay into
the County and Mass Transit District Fund, a special | ||||||
| 11 | fund in the State
treasury which is hereby created, 4% of the | ||||||
| 12 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 13 | general rate. | ||||||
| 14 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 15 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 16 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 17 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 18 | September 1, 2010, each month the Department shall pay into the | ||||||
| 19 | County and Mass Transit District Fund 20% of the net revenue | ||||||
| 20 | realized for the preceding month from the 1.25% rate on the | ||||||
| 21 | selling price of sales tax holiday items. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 24 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 25 | the selling price of
tangible personal property. | ||||||
| 26 | Beginning August 1, 2000, each
month the Department shall | ||||||
| |||||||
| |||||||
| 1 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 2 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 3 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
| 4 | 2010, each month the Department shall pay into the Local | ||||||
| 5 | Government Tax Fund 80% of the net revenue realized for the | ||||||
| 6 | preceding month from the 1.25% rate on the selling price of | ||||||
| 7 | sales tax holiday items. | ||||||
| 8 | Beginning October 1, 2009, each month the Department shall | ||||||
| 9 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 10 | an amount estimated by the Department to represent 80% of the | ||||||
| 11 | net revenue realized for the preceding month from the sale of | ||||||
| 12 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 13 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 14 | are now taxed at 6.25%. | ||||||
| 15 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 16 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 17 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 18 | the selling price of sorbents used in Illinois in the process | ||||||
| 19 | of sorbent injection as used to comply with the Environmental | ||||||
| 20 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 21 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 22 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
| 23 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 24 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 25 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 26 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
| |||||||
| |||||||
| 1 | average monthly deficit in the Underground Storage Tank Fund | ||||||
| 2 | during the prior year, as certified annually by the Illinois | ||||||
| 3 | Environmental Protection Agency, but the total payment into the | ||||||
| 4 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
| 5 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
| 6 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
| 7 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
| 8 | to the difference between the average monthly claims for | ||||||
| 9 | payment by the fund and the average monthly revenues deposited | ||||||
| 10 | into the fund, excluding payments made pursuant to this | ||||||
| 11 | paragraph. | ||||||
| 12 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 13 | received by the Department under the Use Tax Act, the Service | ||||||
| 14 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
| 15 | month the Department shall deposit $500,000 into the State | ||||||
| 16 | Crime Laboratory Fund. | ||||||
| 17 | Of the remainder of the moneys received by the Department | ||||||
| 18 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 19 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 20 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
| 21 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
| 22 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
| 23 | may be, of the moneys received by the Department and required | ||||||
| 24 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
| 25 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 26 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 1 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||||||||||||||||||||||||||
| 2 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||||||||||||||||||||||||||
| 3 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||||||||||||||||||||||||||
| 4 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||||||||||||||||||||||||||
| 5 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||||||||||||||
| 6 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
| 7 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
| 8 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
| 9 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
| 10 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 20 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
| 21 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
| 22 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
| 23 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
| 24 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
| 25 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
| 26 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | the
amount transferred to the Build Illinois Fund from the | ||||||
| 2 | State and Local
Sales Tax Reform Fund shall have been less than | ||||||
| 3 | 1/12 of the Annual
Specified Amount, an amount equal to the | ||||||
| 4 | difference shall be immediately
paid into the Build Illinois | ||||||
| 5 | Fund from other moneys received by the
Department pursuant to | ||||||
| 6 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
| 7 | payments required under the preceding proviso result in
| ||||||
| 8 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
| 9 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
| 10 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
| 11 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
| 12 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
| 13 | shall be payable only until such time as the aggregate amount | ||||||
| 14 | on
deposit under each trust indenture securing Bonds issued and | ||||||
| 15 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
| 16 | sufficient, taking into account
any future investment income, | ||||||
| 17 | to fully provide, in accordance with such
indenture, for the | ||||||
| 18 | defeasance of or the payment of the principal of,
premium, if | ||||||
| 19 | any, and interest on the Bonds secured by such indenture and on
| ||||||
| 20 | any Bonds expected to be issued thereafter and all fees and | ||||||
| 21 | costs payable
with respect thereto, all as certified by the | ||||||
| 22 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
| 23 | Management and Budget). If on the last
business day of any | ||||||
| 24 | month in which Bonds are
outstanding pursuant to the Build | ||||||
| 25 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
| 26 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
| |||||||
| |||||||
| 1 | month shall be less than the amount required to be transferred
| ||||||
| 2 | in such month from the Build Illinois Bond Account to the Build | ||||||
| 3 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
| 4 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
| 5 | deficiency shall be immediately
paid from other moneys received | ||||||
| 6 | by the Department pursuant to the Tax Acts
to the Build | ||||||
| 7 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
| 8 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
| 9 | sentence shall be
deemed to constitute payments pursuant to | ||||||
| 10 | clause (b) of the first sentence
of this paragraph and shall | ||||||
| 11 | reduce the amount otherwise payable for such
fiscal year | ||||||
| 12 | pursuant to that clause (b). The moneys received by the
| ||||||
| 13 | Department pursuant to this Act and required to be deposited | ||||||
| 14 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||
| 15 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||
| 16 | Act. | ||||||
| 17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 18 | as provided in
the preceding paragraph or in any amendment | ||||||
| 19 | thereto hereafter enacted, the
following specified monthly | ||||||
| 20 | installment of the amount requested in the
certificate of the | ||||||
| 21 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
| 22 | provided under Section 8.25f of the State Finance Act, but not | ||||||
| 23 | in
excess of sums designated as "Total Deposit", shall be | ||||||
| 24 | deposited in the
aggregate from collections under Section 9 of | ||||||
| 25 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
| 26 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Beginning July 20, 1993 and in each month of each fiscal | ||||||
| 2 | year thereafter,
one-eighth of the amount requested in the | ||||||
| 3 | certificate of the Chairman of
the Metropolitan Pier and | ||||||
| 4 | Exposition Authority for that fiscal year, less
the amount | ||||||
| 5 | deposited into the McCormick Place Expansion Project Fund by | ||||||
| 6 | the
State Treasurer in the respective month under subsection | ||||||
| 7 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
| 8 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
| 9 | required under this Section for previous
months and years, | ||||||
| 10 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 11 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 12 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 13 | has been deposited. | ||||||
| 14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 15 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 16 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
| 17 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 18 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
| 19 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
| 20 | preceding month from the 6.25% general rate on the selling
| ||||||
| 21 | price of tangible personal property. | ||||||
| 22 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 23 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 24 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 25 | enacted, beginning with the receipt of the first
report of | ||||||
| 26 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| |||||||
| |||||||
| 1 | period, the Department shall each month pay into the Energy | ||||||
| 2 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 3 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 4 | that was sold to an eligible business.
For purposes of this | ||||||
| 5 | paragraph, the term "eligible business" means a new
electric | ||||||
| 6 | generating facility certified pursuant to Section 605-332 of | ||||||
| 7 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
| 8 | Civil Administrative Code of Illinois. | ||||||
| 9 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 10 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 11 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 12 | the preceding paragraphs or in any amendments to this Section | ||||||
| 13 | hereafter enacted, beginning on the first day of the first | ||||||
| 14 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 15 | effective date of Public Act 98-1098), each month, from the | ||||||
| 16 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 17 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 18 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 19 | the Department shall pay into the Tax Compliance and | ||||||
| 20 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 21 | fund additional auditors and compliance personnel at the | ||||||
| 22 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 23 | the cash receipts collected during the preceding fiscal year by | ||||||
| 24 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 25 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 26 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| |||||||
| |||||||
| 1 | and use taxes administered by the Department. | ||||||
| 2 | Subject to payments of amounts into the Build Illinois | ||||||
| 3 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 4 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 5 | Compliance and Administration Fund as provided in this Section, | ||||||
| 6 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 7 | into the Downstate Public Transportation Fund the moneys | ||||||
| 8 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 9 | Public Transportation Act. | ||||||
| 10 | Of the remainder of the moneys received by the Department | ||||||
| 11 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
| 12 | Treasury and 25% shall
be reserved in a special account and | ||||||
| 13 | used only for the transfer to the
Common School Fund as part of | ||||||
| 14 | the monthly transfer from the General Revenue
Fund in | ||||||
| 15 | accordance with Section 8a of the State Finance Act. | ||||||
| 16 | The Department may, upon separate written notice to a | ||||||
| 17 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 18 | Department on a form
prescribed by the Department within not | ||||||
| 19 | less than 60 days after receipt
of the notice an annual | ||||||
| 20 | information return for the tax year specified in
the notice. | ||||||
| 21 | Such annual return to the Department shall include a
statement | ||||||
| 22 | of gross receipts as shown by the retailer's last Federal | ||||||
| 23 | income
tax return. If the total receipts of the business as | ||||||
| 24 | reported in the
Federal income tax return do not agree with the | ||||||
| 25 | gross receipts reported to
the Department of Revenue for the | ||||||
| 26 | same period, the retailer shall attach
to his annual return a | ||||||
| |||||||
| |||||||
| 1 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 2 | reasons for the difference. The retailer's annual
return to the | ||||||
| 3 | Department shall also disclose the cost of goods sold by
the | ||||||
| 4 | retailer during the year covered by such return, opening and | ||||||
| 5 | closing
inventories of such goods for such year, costs of goods | ||||||
| 6 | used from stock
or taken from stock and given away by the | ||||||
| 7 | retailer during such year,
payroll information of the | ||||||
| 8 | retailer's business during such year and any
additional | ||||||
| 9 | reasonable information which the Department deems would be
| ||||||
| 10 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 11 | or annual
returns filed by such retailer as provided for in | ||||||
| 12 | this Section. | ||||||
| 13 | If the annual information return required by this Section | ||||||
| 14 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 15 | as follows: | ||||||
| 16 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 17 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 18 | taxpayer under
this Act during the period to be covered by | ||||||
| 19 | the annual return for each
month or fraction of a month | ||||||
| 20 | until such return is filed as required, the
penalty to be | ||||||
| 21 | assessed and collected in the same manner as any other
| ||||||
| 22 | penalty provided for in this Act. | ||||||
| 23 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 24 | be
liable for a penalty as described in Section 3-4 of the | ||||||
| 25 | Uniform Penalty and
Interest Act. | ||||||
| 26 | The chief executive officer, proprietor, owner or highest | ||||||
| |||||||
| |||||||
| 1 | ranking
manager shall sign the annual return to certify the | ||||||
| 2 | accuracy of the
information contained therein. Any person who | ||||||
| 3 | willfully signs the
annual return containing false or | ||||||
| 4 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 5 | accordingly. The annual return form prescribed
by the | ||||||
| 6 | Department shall include a warning that the person signing the
| ||||||
| 7 | return may be liable for perjury. | ||||||
| 8 | The provisions of this Section concerning the filing of an | ||||||
| 9 | annual
information return do not apply to a retailer who is not | ||||||
| 10 | required to
file an income tax return with the United States | ||||||
| 11 | Government. | ||||||
| 12 | As soon as possible after the first day of each month, upon | ||||||
| 13 | certification
of the Department of Revenue, the Comptroller | ||||||
| 14 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 15 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 16 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 17 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
| 18 | transfer is no longer required
and shall not be made. | ||||||
| 19 | Net revenue realized for a month shall be the revenue | ||||||
| 20 | collected by the
State pursuant to this Act, less the amount | ||||||
| 21 | paid out during that month as
refunds to taxpayers for | ||||||
| 22 | overpayment of liability. | ||||||
| 23 | For greater simplicity of administration, manufacturers, | ||||||
| 24 | importers
and wholesalers whose products are sold at retail in | ||||||
| 25 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 26 | assume the responsibility
for accounting and paying to the | ||||||
| |||||||
| |||||||
| 1 | Department all tax accruing under this
Act with respect to such | ||||||
| 2 | sales, if the retailers who are affected do not
make written | ||||||
| 3 | objection to the Department to this arrangement. | ||||||
| 4 | Any person who promotes, organizes, provides retail | ||||||
| 5 | selling space for
concessionaires or other types of sellers at | ||||||
| 6 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
| 7 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
| 8 | events, including any transient merchant as defined by Section | ||||||
| 9 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
| 10 | report with the
Department providing the name of the merchant's | ||||||
| 11 | business, the name of the
person or persons engaged in | ||||||
| 12 | merchant's business, the permanent address and
Illinois | ||||||
| 13 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
| 14 | the
dates and location of the event and other reasonable | ||||||
| 15 | information that the
Department may require. The report must be | ||||||
| 16 | filed not later than the 20th day
of the month next following | ||||||
| 17 | the month during which the event with retail sales
was held. | ||||||
| 18 | Any person who fails to file a report required by this Section
| ||||||
| 19 | commits a business offense and is subject to a fine not to | ||||||
| 20 | exceed $250. | ||||||
| 21 | Any person engaged in the business of selling tangible | ||||||
| 22 | personal
property at retail as a concessionaire or other type | ||||||
| 23 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
| 24 | flea markets and similar
exhibitions or events, or any | ||||||
| 25 | transient merchants, as defined by Section 2
of the Transient | ||||||
| 26 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
| |||||||
| |||||||
| 1 | the amount of such sales to the Department and to make a daily | ||||||
| 2 | payment of
the full amount of tax due. The Department shall | ||||||
| 3 | impose this
requirement when it finds that there is a | ||||||
| 4 | significant risk of loss of
revenue to the State at such an | ||||||
| 5 | exhibition or event. Such a finding
shall be based on evidence | ||||||
| 6 | that a substantial number of concessionaires
or other sellers | ||||||
| 7 | who are not residents of Illinois will be engaging in
the | ||||||
| 8 | business of selling tangible personal property at retail at the
| ||||||
| 9 | exhibition or event, or other evidence of a significant risk of | ||||||
| 10 | loss of revenue
to the State. The Department shall notify | ||||||
| 11 | concessionaires and other sellers
affected by the imposition of | ||||||
| 12 | this requirement. In the absence of
notification by the | ||||||
| 13 | Department, the concessionaires and other sellers
shall file | ||||||
| 14 | their returns as otherwise required in this Section. | ||||||
| 15 | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||||||
| 16 | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. | ||||||
| 17 | 7-1-18; revised 10-27-17.)
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| 18 | Section 95. No acceleration or delay. Where this Act makes | ||||||
| 19 | changes in a statute that is represented in this Act by text | ||||||
| 20 | that is not yet or no longer in effect (for example, a Section | ||||||
| 21 | represented by multiple versions), the use of that text does | ||||||
| 22 | not accelerate or delay the taking effect of (i) the changes | ||||||
| 23 | made by this Act or (ii) provisions derived from any other | ||||||
| 24 | Public Act.
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