Bill Amendment: IL HB3393 | 2019-2020 | 101st General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: CON FRAUD UNSOLICITED CHECKS
Status: 2021-01-13 - Senate Floor Amendment No. 3 Motion to Concur Rules Referred to Executive Committee [HB3393 Detail]
Download: Illinois-2019-HB3393-Senate_Amendment_001.html
Bill Title: CON FRAUD UNSOLICITED CHECKS
Status: 2021-01-13 - Senate Floor Amendment No. 3 Motion to Concur Rules Referred to Executive Committee [HB3393 Detail]
Download: Illinois-2019-HB3393-Senate_Amendment_001.html
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1 | AMENDMENT TO HOUSE BILL 3393
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2 | AMENDMENT NO. ______. Amend House Bill 3393 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Article 1. | ||||||
5 | Section 1-1. This Act may be referred to as the COVID-19 | ||||||
6 | Pandemic Hospitality Recovery Act.
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7 | Section 1-5. The Liquor Control Act of 1934 is amended by | ||||||
8 | changing Sections 6-5 and 6-28.8 and by adding Section 6-6.65 | ||||||
9 | as follows:
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10 | (235 ILCS 5/6-5) (from Ch. 43, par. 122)
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11 | Sec. 6-5.
Except as otherwise provided in this Section, it | ||||||
12 | is unlawful
for any person having a retailer's license or
any | ||||||
13 | officer, associate, member, representative or agent of such | ||||||
14 | licensee
to accept, receive or borrow money, or anything else |
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1 | of value, or accept
or receive credit (other than merchandising | ||||||
2 | credit in the ordinary
course of business for a period not to | ||||||
3 | exceed 30 days) directly or
indirectly from any manufacturer, | ||||||
4 | importing distributor or distributor
of alcoholic liquor, or | ||||||
5 | from any person connected with or in any way
representing, or | ||||||
6 | from any member of the family of, such manufacturer,
importing | ||||||
7 | distributor, distributor or wholesaler, or from any
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8 | stockholders in any corporation engaged in manufacturing, | ||||||
9 | distributing
or wholesaling of such liquor, or from any | ||||||
10 | officer, manager, agent or
representative of said | ||||||
11 | manufacturer. Except as provided below, it is
unlawful for any | ||||||
12 | manufacturer
or distributor or importing distributor to give or | ||||||
13 | lend money or
anything of value, or otherwise loan or extend | ||||||
14 | credit (except such
merchandising credit) directly or | ||||||
15 | indirectly to any retail licensee or
to the manager, | ||||||
16 | representative, agent, officer or director of such
licensee. A | ||||||
17 | manufacturer, distributor or importing distributor may furnish
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18 | free advertising, posters,
signs, brochures, hand-outs, or | ||||||
19 | other promotional devices or materials to
any unit of | ||||||
20 | government owning or operating any auditorium, exhibition | ||||||
21 | hall,
recreation facility or other similar facility holding a | ||||||
22 | retailer's license,
provided that the primary purpose of such | ||||||
23 | promotional devices or materials
is to promote public events | ||||||
24 | being held at such facility. A unit of government
owning or | ||||||
25 | operating such a facility holding a retailer's license may | ||||||
26 | accept
such promotional devices or materials designed |
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1 | primarily to promote public
events held at the facility. No | ||||||
2 | retail licensee delinquent beyond the
30 day period specified | ||||||
3 | in this Section shall
solicit, accept or receive credit, | ||||||
4 | purchase or acquire alcoholic
liquors, directly or indirectly | ||||||
5 | from any other licensee, and no
manufacturer, distributor or | ||||||
6 | importing distributor shall knowingly grant
or extend credit, | ||||||
7 | sell, furnish or supply alcoholic liquors to any such
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8 | delinquent retail licensee; provided that the purchase price of | ||||||
9 | all beer
sold to a retail licensee shall be paid by the retail | ||||||
10 | licensee in cash
on or before delivery of the beer, and unless | ||||||
11 | the purchase price payable
by a retail licensee for beer sold | ||||||
12 | to him in returnable bottles shall
expressly include a charge | ||||||
13 | for the bottles and cases, the retail
licensee shall, on or | ||||||
14 | before delivery of such beer, pay the seller in
cash a deposit | ||||||
15 | in an amount not less than the deposit required to be
paid by | ||||||
16 | the distributor to the brewer; but where the brewer sells | ||||||
17 | direct
to the retailer, the deposit shall be an amount no less | ||||||
18 | than that
required by the brewer from his own distributors; and | ||||||
19 | provided further,
that in no instance shall this deposit be | ||||||
20 | less than 50 cents for each
case of beer in pint or smaller | ||||||
21 | bottles and 60 cents for each case of
beer in quart or | ||||||
22 | half-gallon bottles; and provided further, that the
purchase | ||||||
23 | price of all beer sold to an importing distributor or
| ||||||
24 | distributor shall be paid by such importing distributor or | ||||||
25 | distributor
in cash on or before the 15th day (Sundays and | ||||||
26 | holidays excepted) after
delivery of such beer to such |
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1 | purchaser; and unless the purchase price
payable by such | ||||||
2 | importing distributor or distributor for beer sold in
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3 | returnable bottles and cases shall expressly include a charge | ||||||
4 | for the
bottles and cases, such importing distributor or | ||||||
5 | distributor shall, on
or before the 15th day (Sundays and | ||||||
6 | holidays excepted) after delivery of
such beer to such | ||||||
7 | purchaser, pay the seller in cash a required amount as
a | ||||||
8 | deposit to assure the return of such bottles and cases. Nothing | ||||||
9 | herein
contained shall prohibit any licensee from crediting or | ||||||
10 | refunding to a
purchaser the actual amount of money paid for | ||||||
11 | bottles, cases, kegs or
barrels returned by the purchaser to | ||||||
12 | the seller or paid by the purchaser
as a deposit on bottles, | ||||||
13 | cases, kegs or barrels, when such containers or
packages are | ||||||
14 | returned to the seller. Nothing herein contained shall
prohibit | ||||||
15 | any manufacturer, importing distributor or distributor from
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16 | extending usual and customary credit for alcoholic liquor sold | ||||||
17 | to
customers or purchasers who live in or maintain places of | ||||||
18 | business
outside of this State when such alcoholic liquor is | ||||||
19 | actually transported
and delivered to such points outside of | ||||||
20 | this State.
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21 | A manufacturer, distributor, or importing distributor may | ||||||
22 | furnish free social media advertising to a retail licensee if | ||||||
23 | the social media advertisement does not contain the retail | ||||||
24 | price of any alcoholic liquor and the social media | ||||||
25 | advertisement complies with any applicable rules or | ||||||
26 | regulations issued by the Alcohol and Tobacco Tax and Trade |
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1 | Bureau of the United States Department of the Treasury. A | ||||||
2 | manufacturer, distributor, or importing distributor may list | ||||||
3 | the names of one or more unaffiliated retailers in the | ||||||
4 | advertisement of alcoholic liquor through social media. | ||||||
5 | Nothing in this Section shall prohibit a retailer from | ||||||
6 | communicating with a manufacturer, distributor, or importing | ||||||
7 | distributor on social media or sharing media on the social | ||||||
8 | media of a manufacturer, distributor, or importing | ||||||
9 | distributor. A retailer may request free social media | ||||||
10 | advertising from a manufacturer, distributor, or importing | ||||||
11 | distributor. Nothing in this Section shall prohibit a | ||||||
12 | manufacturer, distributor, or importing distributor from | ||||||
13 | sharing, reposting, or otherwise forwarding a social media post | ||||||
14 | by a retail licensee, so long as the sharing, reposting, or | ||||||
15 | forwarding of the social media post does not contain the retail | ||||||
16 | price of any alcoholic liquor. No manufacturer, distributor, or | ||||||
17 | importing distributor shall pay or reimburse a retailer, | ||||||
18 | directly or indirectly, for any social media advertising | ||||||
19 | services, except as specifically permitted in this Act. No | ||||||
20 | retailer shall accept any payment or reimbursement, directly or | ||||||
21 | indirectly, for any social media advertising services offered | ||||||
22 | by a manufacturer, distributor, or importing distributor, | ||||||
23 | except as specifically permitted in this Act. For the purposes | ||||||
24 | of this Section, "social media" means a service, platform, or | ||||||
25 | site where users communicate with one another and share media, | ||||||
26 | such as pictures, videos, music, and blogs, with other users |
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1 | free of charge. | ||||||
2 | No right of action shall exist for the collection of any | ||||||
3 | claim based
upon credit extended to a distributor, importing | ||||||
4 | distributor or retail
licensee contrary to the provisions of | ||||||
5 | this Section.
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6 | Every manufacturer, importing distributor and distributor | ||||||
7 | shall
submit or cause to be submitted, to the State Commission, | ||||||
8 | in triplicate,
not later than Thursday of each calendar week, a | ||||||
9 | verified written list
of the names and respective addresses of | ||||||
10 | each retail licensee purchasing
spirits or wine from such | ||||||
11 | manufacturer, importing distributor or
distributor who, on the | ||||||
12 | first business day of that calendar week, was
delinquent beyond | ||||||
13 | the above mentioned permissible merchandising credit
period of | ||||||
14 | 30 days; or, if such is the fact, a verified written statement
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15 | that no retail licensee purchasing spirits or wine was then | ||||||
16 | delinquent
beyond such permissible merchandising credit period | ||||||
17 | of 30 days.
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18 | Every manufacturer, importing distributor and distributor | ||||||
19 | shall
submit or cause to be submitted, to the State Commission, | ||||||
20 | in triplicate,
a verified written list of the names and | ||||||
21 | respective addresses of each
previously reported delinquent | ||||||
22 | retail licensee who has cured such
delinquency by payment, | ||||||
23 | which list shall be submitted not later than the
close of the | ||||||
24 | second full business day following the day such delinquency
was | ||||||
25 | so cured.
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26 | Such written verified reports required to be submitted by |
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1 | this
Section shall be posted by the State Commission in each of | ||||||
2 | its offices
in places available for public inspection not later | ||||||
3 | than the day
following receipt thereof by the Commission. The | ||||||
4 | reports so posted shall
constitute notice to every | ||||||
5 | manufacturer, importing distributor and
distributor of the | ||||||
6 | information contained therein. Actual notice to
manufacturers, | ||||||
7 | importing distributors and distributors of the
information | ||||||
8 | contained in any such posted reports, however received,
shall | ||||||
9 | also constitute notice of such information.
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10 | The 30 day merchandising credit period allowed by this | ||||||
11 | Section shall
commence with the day immediately following the | ||||||
12 | date of invoice and
shall include all successive days including | ||||||
13 | Sundays and holidays to and
including the 30th successive day.
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14 | In addition to other methods allowed by law, payment by | ||||||
15 | check or credit card during
the period for which merchandising | ||||||
16 | credit may be extended under the
provisions of this Section | ||||||
17 | shall be considered payment. All checks
received in payment for | ||||||
18 | alcoholic liquor shall be promptly deposited for
collection. A | ||||||
19 | post dated check or a check dishonored on presentation for
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20 | payment shall not be deemed payment.
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21 | A credit card payment in dispute by a retailer shall not be | ||||||
22 | deemed payment, and the debt uncured for merchandising credit | ||||||
23 | shall be reported as delinquent. Nothing in this Section shall | ||||||
24 | prevent a distributor, self-distributing manufacturer, or | ||||||
25 | importing distributor from assessing a usual and customary | ||||||
26 | transaction fee representative of the actual finance charges |
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1 | incurred for processing a credit card payment. This transaction | ||||||
2 | fee shall be disclosed on the invoice. It shall be considered | ||||||
3 | unlawful for a distributor, importing distributor, or | ||||||
4 | self-distributing manufacturer to waive finance charges for | ||||||
5 | retailers. | ||||||
6 | A retail licensee shall not be deemed to be delinquent in | ||||||
7 | payment for
any alleged sale to him of alcoholic liquor when | ||||||
8 | there exists a bona fide
dispute between such retailer and a | ||||||
9 | manufacturer, importing distributor
or distributor with | ||||||
10 | respect to the amount of indebtedness existing
because of such | ||||||
11 | alleged sale. A retail licensee shall not be deemed to be | ||||||
12 | delinquent under this provision and 11 Ill. Adm. Code 100.90 | ||||||
13 | until 30 days after the date on which the region in which the | ||||||
14 | retail licensee is located enters Phase 4 of the Governor's | ||||||
15 | Restore Illinois Plan as issued on May 5, 2020. | ||||||
16 | A delinquent retail licensee who engages in the retail | ||||||
17 | liquor
business at 2 or more locations shall be deemed to be | ||||||
18 | delinquent with
respect to each such location.
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19 | The license of any person who violates any provision of | ||||||
20 | this Section
shall be subject to suspension or revocation in | ||||||
21 | the manner provided by
this Act.
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22 | If any part or provision of this Article or the application | ||||||
23 | thereof
to any person or circumstances shall be adjudged | ||||||
24 | invalid by a court of
competent jurisdiction, such judgment | ||||||
25 | shall be confined by its operation
to the controversy in which | ||||||
26 | it was mentioned and shall not affect or
invalidate the |
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1 | remainder of this Article or the application thereof to
any | ||||||
2 | other person or circumstance and to this and the provisions of | ||||||
3 | this
Article are declared severable.
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4 | (Source: P.A. 101-631, eff. 6-2-20.)
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5 | (235 ILCS 5/6-6.65 new) | ||||||
6 | Sec. 6-6.65. Items of value; permitted, limited. The | ||||||
7 | General Assembly understands that Illinois restaurants and | ||||||
8 | on-premise retail licensees have been hard hit by the COVID-19 | ||||||
9 | pandemic and are in dire need of assistance to adjust their | ||||||
10 | operations to the impacts of COVID-19 and adherence to | ||||||
11 | Illinois' public health and safety measures during the | ||||||
12 | challenging months ahead while indoor dining is suspended and | ||||||
13 | outdoor dining is substantially inhibited by the environmental | ||||||
14 | factors beyond human control. This Section 6-6.5 is a limited | ||||||
15 | exception to the otherwise prohibited giving or furnishing of | ||||||
16 | money, items or things of value to retail license holders as | ||||||
17 | contained in Sections 6-5 and 6-6 of this Act and such activity | ||||||
18 | is limited to this temporary and emergency assistance to retail | ||||||
19 | licensees during this COVID-19 pandemic until December 31, | ||||||
20 | 2021. | ||||||
21 | (a) Manufacturers, non-resident dealers, foreign | ||||||
22 | importers, distributors, or importing distributors may donate | ||||||
23 | money or COVID-19-related improvements, fixtures, and | ||||||
24 | equipment to an entity exempt from federal income taxes under | ||||||
25 | Section 501 of the Internal Revenue Code with the intent that |
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1 | eligible restaurants or retail licensees will apply for and | ||||||
2 | acquire these COVID-19-related improvements, fixtures, and | ||||||
3 | equipment for their use in their operations during the current | ||||||
4 | COVID-19 pandemic. COVID-19-related improvements, fixtures, | ||||||
5 | and equipment shall be limited to the equipment and fixtures | ||||||
6 | that allow a retail license holder to comply with social | ||||||
7 | distancing guidelines, expand take-out/delivery operations, or | ||||||
8 | accommodate outdoor dining, such as plexiglass barriers or | ||||||
9 | partitions, signage promoting social distancing and hygiene | ||||||
10 | protocols, heaters, heat lamps, weatherization upgrades, and | ||||||
11 | insulated delivery bags; improvements that allow restaurants | ||||||
12 | to continue operating, such as food heaters for to-go orders, | ||||||
13 | and purchasing personal protective equipment and sanitation | ||||||
14 | supplies necessitated by the pandemic in order that retail | ||||||
15 | licensees can continue operating; and COVID-19-related | ||||||
16 | business improvements like patio heaters or contactless | ||||||
17 | technology. | ||||||
18 | (b) Retail license holders may accept temporary donations, | ||||||
19 | pursuant to subsection (g), of COVID-19-related improvements, | ||||||
20 | fixtures, and equipment from an entity exempt from federal | ||||||
21 | income taxes under Section 501 of the Internal Revenue Code | ||||||
22 | donated to the entity by Illinois licensed manufacturers, | ||||||
23 | non-resident dealers, foreign importers, distributors, or | ||||||
24 | importing distributors under this Section in order to continue | ||||||
25 | to operate safely and stay in business during this | ||||||
26 | unprecedented time, provided the retail licensee meets the |
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1 | eligibility requirement of this Act. Eligible businesses | ||||||
2 | consist of Illinois restaurants and on-premise retail license | ||||||
3 | holders that: (i) are engaged in providing food or beverage | ||||||
4 | services and wherein meals or beverages are prepared | ||||||
5 | on-premises to patrons who traditionally order and are served | ||||||
6 | while seated; (ii) meet the definition of a "retailer" as | ||||||
7 | defined in Section 1-3.17, including "hotels" as defined in | ||||||
8 | Section 1-3.25; and (iii) can demonstrate through an | ||||||
9 | application process to the entity exempt from federal income | ||||||
10 | taxes under Section 501 of the Internal Revenue Code they have | ||||||
11 | experienced financial hardship due to COVID-19. | ||||||
12 | (c) Nothing in this Section permits a manufacturer, | ||||||
13 | non-resident dealer, foreign importer, distributor, or | ||||||
14 | importing distributor to make a direct loan or sale of | ||||||
15 | furniture, fixtures or equipment to any retailer not otherwise | ||||||
16 | permitted in this Act. No retailer shall accept any donation, | ||||||
17 | loan or sale of furniture, or fixture or equipment from any | ||||||
18 | manufacturer, non-resident dealer, foreign importer, | ||||||
19 | distributor, or importing distributor, not otherwise | ||||||
20 | specifically authorized in this Act. | ||||||
21 | (d) Any entity exempt from federal income taxes under | ||||||
22 | Section 501 of the Internal Revenue Code, including, without | ||||||
23 | limitation, charities, government entities, advocacy groups, | ||||||
24 | business leagues, or chambers of commerce and nonprofit | ||||||
25 | organizations that promote social welfare may accept monetary | ||||||
26 | donations or COVID-19-related improvements, fixtures, and |
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1 | equipment to eligible retail licensees in accordance with this | ||||||
2 | Section. The entity exempt from federal income taxes under | ||||||
3 | Section 501 of the Internal Revenue Code shall not give cash | ||||||
4 | grants or cash donations to license holders. | ||||||
5 | (e) No officer, director, or owner of a license holder or | ||||||
6 | member of the restaurant, beverage, or liquor industry may | ||||||
7 | serve on the board of directors of the entity exempt from | ||||||
8 | federal income taxes under Section 501 of the Internal Revenue | ||||||
9 | Code. | ||||||
10 | (f) Any manufacturer, non-resident dealer, foreign | ||||||
11 | importer, distributor, or importing distributor and their | ||||||
12 | agents that donate to an entity exempt from federal income | ||||||
13 | taxes under Section 501 of the Internal Revenue Code with the | ||||||
14 | intent that the entity will provide COVID-19 mitigation relief | ||||||
15 | hereunder shall be solely responsible to maintain accurate | ||||||
16 | books and records of all donations made pursuant to this | ||||||
17 | Section. The manufacturer, non-resident dealer, foreign | ||||||
18 | importer, distributor, or importing distributor, or their | ||||||
19 | agents, must submit those books and records upon request for | ||||||
20 | inspection by the State Commission. Failure to keep such | ||||||
21 | records shall render the manufacturer, non-resident dealer, | ||||||
22 | foreign importer, distributor, or importing distributor | ||||||
23 | ineligible for the privileges contained within this Section. | ||||||
24 | All such records shall be maintained for a period of 3 years. | ||||||
25 | (g) Nothing in this Section shall permit the restaurant | ||||||
26 | business to accept or retain any donated COVID-19-related |
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1 | improvements, fixtures, and equipment hereunder later than | ||||||
2 | December 31, 2021. It shall be the sole responsibility of the | ||||||
3 | retail licensee or its agent to return any donated | ||||||
4 | COVID-19-related improvements, fixtures, and equipment to the | ||||||
5 | entity exempt from federal income taxes under Section 501 of | ||||||
6 | the Internal Revenue Code on or before December 31, 2021. | ||||||
7 | (h) The entity exempt from federal income taxes under | ||||||
8 | Section 501 of the Internal Revenue Code is permitted to sell | ||||||
9 | the COVID-19-related improvements, fixtures, and equipment to | ||||||
10 | retail licensee only if: (i) the COVID-19-related | ||||||
11 | improvements, fixtures, and equipment are purchased from the | ||||||
12 | entity exempt from federal income taxes under Section 501 of | ||||||
13 | the Internal Revenue Code at fair market value; (ii) full | ||||||
14 | payment is made by the retail licensee to the entity exempt | ||||||
15 | from federal income taxes under Section 501 of the Internal | ||||||
16 | Revenue Code no later than December 31, 2021; and (iii) proper | ||||||
17 | books and records of the transaction are maintained by the | ||||||
18 | licensee, or its agent, and are available for inspection upon | ||||||
19 | request by the State Commission. All such records shall be | ||||||
20 | maintained by the license holder, or their agent, for a period | ||||||
21 | of 3 years. | ||||||
22 | (i) A manufacturer of beer, wine, or spirits that enters | ||||||
23 | into an agreement with a non-profit organization for purposes | ||||||
24 | of this Section shall not: (i) require a distributor or | ||||||
25 | importing distributor of beer, wine, or spirits to contribute | ||||||
26 | marketing, advertising, or other funds or COVID-19-related |
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1 | improvements, fixtures, or equipment, for control or | ||||||
2 | expenditure by the manufacturer, unless the distributor or | ||||||
3 | importing distributor has agreed, in writing and in advance, to | ||||||
4 | spend or contribute the distributor's or importing | ||||||
5 | distributor's funds or provide COVID-19-related improvements, | ||||||
6 | fixtures, or equipment for a specified marketing, charitable | ||||||
7 | contribution, or any similar contribution, including | ||||||
8 | COVID-19-related improvements, fixtures, and equipment; or | ||||||
9 | (ii) require a distributor or importing distributor of beer, | ||||||
10 | wine, or spirits to deliver or pick up from any retail | ||||||
11 | licensee, their agent, or non-profit organization any items, | ||||||
12 | including COVID-19-related improvements, fixtures, equipment, | ||||||
13 | or any other items, the giving, sale, leasing, or otherwise | ||||||
14 | furnishing of which is an item of value pursuant to Section 6-5 | ||||||
15 | or 6-6 of this Act. | ||||||
16 | A manufacturer of beer, wine, or spirits that receives | ||||||
17 | consent pursuant to this subsection shall maintain for 3 years | ||||||
18 | sufficient books and records regarding the expenditure of any | ||||||
19 | funds that reflect the manufacturer's expenditure of any | ||||||
20 | marketing or charitable contribution, including | ||||||
21 | COVID-19-related improvements, fixtures, or equipment, or any | ||||||
22 | similar contribution. | ||||||
23 | (j) It shall be the sole obligation of the retail licensee | ||||||
24 | to return and deliver any equipment the retailer temporarily | ||||||
25 | receives pursuant to this Section. Failure to comply with this | ||||||
26 | Section shall result in a fine against the retail licensee or |
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1 | the suspension or revocation of the retail license as | ||||||
2 | determined by the State Commission. Any fines or penalties for | ||||||
3 | failure to return or purchase donated improvements, fixtures, | ||||||
4 | or equipment on or before December 31, 2021 shall be assessed | ||||||
5 | against the license holder by the State Commission. | ||||||
6 | (k) For purposes of this Section, branding on donated | ||||||
7 | improvements, fixtures, merchandise, and equipment is | ||||||
8 | prohibited.
| ||||||
9 | (235 ILCS 5/6-28.8) | ||||||
10 | (Section scheduled to be repealed on June 2, 2021) | ||||||
11 | Sec. 6-28.8. Delivery and carry out of mixed drinks | ||||||
12 | permitted. | ||||||
13 | (a) In this Section: | ||||||
14 | "Cocktail" or "mixed drink" means any beverage obtained by | ||||||
15 | combining ingredients alcoholic in nature, whether brewed, | ||||||
16 | fermented, or distilled, with ingredients non-alcoholic in | ||||||
17 | nature, such as fruit juice, lemonade, cream, or a carbonated | ||||||
18 | beverage. | ||||||
19 | "Original container" means, for the purposes of this | ||||||
20 | Section only, a container that is filled, sealed, and secured | ||||||
21 | by a retail licensee's employee at the retail licensee's | ||||||
22 | location with a tamper-evident lid or cap. | ||||||
23 | "Sealed container" means a rigid container that contains a | ||||||
24 | mixed drink or a single serving of wine , is new, has never been | ||||||
25 | used, has a secured lid or cap designed to prevent consumption |
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1 | without removal of the lid or cap, and is tamper-evident. | ||||||
2 | "Sealed container" does not include a container with a lid with | ||||||
3 | sipping holes or openings for straws or a container made of | ||||||
4 | plastic, paper, or polystyrene foam. | ||||||
5 | "Tamper-evident" means a lid or cap that has been sealed | ||||||
6 | with tamper-evident covers, including, but not limited to, wax | ||||||
7 | dip or heat shrink wrap. | ||||||
8 | (b) A cocktail , or mixed drink , or single serving of wine | ||||||
9 | placed in a sealed container by a retail licensee at the retail | ||||||
10 | licensee's location may be transferred and sold for | ||||||
11 | off-premises consumption if the following requirements are | ||||||
12 | met: | ||||||
13 | (1) the cocktail is transferred within the licensed | ||||||
14 | premises, by a curbside pickup, or by delivery by an | ||||||
15 | employee of the retail licensee who: | ||||||
16 | (A) has been trained in accordance with Section | ||||||
17 | 6-27.1 at the time of the sale; | ||||||
18 | (B) is at least 21 years of age; and | ||||||
19 | (C) upon delivery, verifies the age of the person | ||||||
20 | to whom the cocktail or single serving of wine is being | ||||||
21 | delivered; | ||||||
22 | (2) if the employee delivering the cocktail or single | ||||||
23 | serving of wine is not able to safely verify
a person's age | ||||||
24 | or level of intoxication upon delivery, the employee shall | ||||||
25 | cancel the sale of alcohol and return the product to the | ||||||
26 | retail license holder; |
| |||||||
| |||||||
1 | (3) the sealed container is placed in the trunk of the | ||||||
2 | vehicle or if there is no trunk, in the vehicle's rear | ||||||
3 | compartment that is not readily accessible to the passenger | ||||||
4 | area; | ||||||
5 | (4) the sealed container shall be affixed with a label | ||||||
6 | or tag that contains the following information: | ||||||
7 | (A) the cocktail or mixed drink ingredients, type, | ||||||
8 | and name of the alcohol; | ||||||
9 | (B) the name, license number, and address of the | ||||||
10 | retail licensee that filled the original container and | ||||||
11 | sold the product; | ||||||
12 | (C) the volume of the cocktail , or mixed drink , or | ||||||
13 | single serving of wine in the sealed container; and | ||||||
14 | (D) the sealed container was filled less than 7 | ||||||
15 | days before the date of sale. | ||||||
16 | (c) Third-party delivery services are not permitted to | ||||||
17 | deliver cocktails and mixed drinks under this Section. | ||||||
18 | (d) If there is an executive order of the Governor in | ||||||
19 | effect during a disaster, the employee delivering the mixed | ||||||
20 | drink , or cocktail , or single serving of wine must comply with | ||||||
21 | any requirements of that executive order, including, but not | ||||||
22 | limited to, wearing gloves and a mask and maintaining | ||||||
23 | distancing requirements when interacting with the public. | ||||||
24 | (e) Delivery or carry out of a cocktail , or mixed drink , or | ||||||
25 | single serving of wine is prohibited if: | ||||||
26 | (1) a third party delivers the cocktail or mixed drink; |
| |||||||
| |||||||
1 | (2) a container of a mixed drink , or cocktail , or | ||||||
2 | single serving of wine is not tamper-evident and sealed; | ||||||
3 | (3) a container of a mixed drink , or cocktail , or | ||||||
4 | single serving of wine is transported in the passenger area | ||||||
5 | of a vehicle; | ||||||
6 | (4) a mixed drink , or cocktail , or single serving of | ||||||
7 | wine is delivered by a person or to a person who is under | ||||||
8 | the age of 21; or | ||||||
9 | (5) the person delivering a mixed drink , or cocktail , | ||||||
10 | or single serving of wine fails to verify the age of the | ||||||
11 | person to whom the mixed drink or cocktail is being | ||||||
12 | delivered. | ||||||
13 | (f) Violations of this Section shall be subject to any | ||||||
14 | applicable penalties, including, but not limited to, the | ||||||
15 | penalties specified under Section 11-502 of the Illinois | ||||||
16 | Vehicle Code. | ||||||
17 | (f-5) This Section is not intended to prohibit or preempt | ||||||
18 | the ability of a brew pub, tap room, or distilling pub to | ||||||
19 | continue to temporarily deliver alcoholic liquor pursuant to | ||||||
20 | guidance issued by the State Commission on March 19, 2020 | ||||||
21 | entitled "Illinois Liquor Control Commission, COVID-19 Related | ||||||
22 | Actions, Guidance on Temporary Delivery of Alcoholic Liquor". | ||||||
23 | This Section shall only grant authorization to holders of State | ||||||
24 | of Illinois retail liquor licenses but not to licensees that | ||||||
25 | simultaneously hold any licensure or privilege to manufacture | ||||||
26 | alcoholic liquors within or outside of the State of Illinois. |
| |||||||
| |||||||
1 | (g) This Section is not a denial or limitation of home rule | ||||||
2 | powers and functions under Section 6 of Article VII of the | ||||||
3 | Illinois Constitution. | ||||||
4 | (h) This Section is repealed on January 1, 2024 one year | ||||||
5 | after the effective date of this amendatory Act of the 101st | ||||||
6 | General Assembly .
| ||||||
7 | (Source: P.A. 101-631, eff. 6-2-20.)
| ||||||
8 | Article 5. | ||||||
9 | Section 5-5. The Use Tax Act is amended by changing Section | ||||||
10 | 9 as follows:
| ||||||
11 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
12 | Sec. 9. Returns; distribution of proceeds. | ||||||
13 | (a) Except as to motor vehicles, watercraft, aircraft, and
| ||||||
14 | trailers that are required to be registered with an agency of | ||||||
15 | this State,
each retailer
required or authorized to collect the | ||||||
16 | tax imposed by this Act shall pay
to the Department the amount | ||||||
17 | of such tax (except as otherwise provided)
at the time when he | ||||||
18 | is required to file his return for the period during
which such | ||||||
19 | tax was collected, less a discount of 2.1% prior to
January 1, | ||||||
20 | 1990, and 1.75% on and after January 1, 1990, or $5 per | ||||||
21 | 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 |
| |||||||
| |||||||
1 | the tax and supplying data to the
Department on request. The | ||||||
2 | discount under this Section is not allowed for the 1.25% | ||||||
3 | portion of taxes paid on aviation fuel that is subject to the | ||||||
4 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
5 | 47133. In the case of retailers who report and pay the
tax on a | ||||||
6 | transaction by transaction basis, as provided in this Section,
| ||||||
7 | such discount shall be taken with each such tax remittance | ||||||
8 | instead of
when such retailer files his periodic return. The | ||||||
9 | discount allowed under this Section is allowed only for returns | ||||||
10 | that are filed in the manner required by this Act. The | ||||||
11 | Department may disallow the discount for retailers whose | ||||||
12 | certificate of registration is revoked at the time the return | ||||||
13 | is filed, but only if the Department's decision to revoke the | ||||||
14 | certificate of registration has become final. A retailer need | ||||||
15 | not remit
that part of any tax collected by him to the extent | ||||||
16 | that he is required
to remit and does remit the tax imposed by | ||||||
17 | the Retailers' Occupation
Tax Act, with respect to the sale of | ||||||
18 | the same property. | ||||||
19 | (b) Where such tangible personal property is sold under a | ||||||
20 | conditional
sales contract, or under any other form of sale | ||||||
21 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
22 | extended beyond the close of
the period for which the return is | ||||||
23 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
24 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
25 | to be registered with an agency of this State),
may collect for | ||||||
26 | each
tax return period, only the tax applicable to that part of |
| |||||||
| |||||||
1 | the selling
price actually received during such tax return | ||||||
2 | period. | ||||||
3 | (c) Except as provided in this Section, on or before the | ||||||
4 | twentieth day of each
calendar month, such retailer shall file | ||||||
5 | a return for the preceding
calendar month. Such return shall be | ||||||
6 | filed on forms prescribed by the
Department and shall furnish | ||||||
7 | such information as the Department may
reasonably require. On | ||||||
8 | 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 | 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 the business of selling tangible |
| |||||||
| |||||||
1 | personal property at retail in this State; | ||||||
2 | 3. The total amount of taxable receipts received by him | ||||||
3 | during the
preceding calendar month from sales of tangible | ||||||
4 | personal property by him
during such preceding calendar | ||||||
5 | month, including receipts from charge and
time sales, but | ||||||
6 | less all deductions allowed 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 | (d) Each retailer required or authorized to collect the tax | ||||||
14 | imposed by this Act on aviation fuel sold at retail in this | ||||||
15 | State during the preceding calendar month shall, instead of | ||||||
16 | reporting and paying tax on aviation fuel as otherwise required | ||||||
17 | by this Section, report and pay such tax on a separate aviation | ||||||
18 | fuel tax return. The requirements related to the return shall | ||||||
19 | be as otherwise provided in this Section. Notwithstanding any | ||||||
20 | other provisions of this Act to the contrary, retailers | ||||||
21 | collecting tax on aviation fuel shall file all aviation fuel | ||||||
22 | tax returns and shall make all aviation fuel tax payments by | ||||||
23 | electronic means in the manner and form required by the | ||||||
24 | Department. For purposes of this Section, "aviation fuel" means | ||||||
25 | jet fuel and aviation gasoline. | ||||||
26 | (e) If a taxpayer fails to sign a return within 30 days |
| |||||||
| |||||||
1 | after the proper notice
and demand for signature by the | ||||||
2 | Department, the return shall be considered
valid and any amount | ||||||
3 | shown to be due on the return shall be deemed assessed. | ||||||
4 | (f) Notwithstanding any other provision of this Act to the | ||||||
5 | contrary, retailers subject to tax on cannabis shall file all | ||||||
6 | cannabis tax returns and shall make all cannabis tax payments | ||||||
7 | by electronic means in the manner and form required by the | ||||||
8 | Department. | ||||||
9 | (g) Beginning October 1, 1993, a taxpayer who has an | ||||||
10 | average monthly tax
liability of $150,000 or more shall make | ||||||
11 | all payments required by rules of the
Department by electronic | ||||||
12 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
13 | an average monthly tax liability of $100,000 or more shall make | ||||||
14 | all
payments required by rules of the Department by electronic | ||||||
15 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
16 | an average monthly tax liability
of $50,000 or more shall make | ||||||
17 | all payments required by rules of the Department
by electronic | ||||||
18 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
19 | an annual tax liability of $200,000 or more shall make all | ||||||
20 | payments required by
rules of the Department by electronic | ||||||
21 | funds transfer. The term "annual tax
liability" shall be the | ||||||
22 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
23 | other State and local occupation and use tax laws administered | ||||||
24 | by the
Department, for the immediately preceding calendar year. | ||||||
25 | The term "average
monthly tax liability" means
the sum of the | ||||||
26 | taxpayer's liabilities under this Act, and under all other |
| |||||||
| |||||||
1 | State
and local occupation and use tax laws administered by the | ||||||
2 | Department, for the
immediately preceding calendar year | ||||||
3 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
4 | a tax liability in the
amount set forth in subsection (b) of | ||||||
5 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
6 | all payments required by rules of the Department by
electronic | ||||||
7 | funds transfer. | ||||||
8 | Before August 1 of each year beginning in 1993, the | ||||||
9 | Department shall notify
all taxpayers required to make payments | ||||||
10 | by electronic funds transfer. All
taxpayers required to make | ||||||
11 | payments by electronic funds transfer shall make
those payments | ||||||
12 | for a minimum of one year beginning on October 1. | ||||||
13 | Any taxpayer not required to make payments by electronic | ||||||
14 | funds transfer may
make payments by electronic funds transfer | ||||||
15 | with the permission of the
Department. | ||||||
16 | All taxpayers required to make payment by electronic funds | ||||||
17 | transfer and any
taxpayers authorized to voluntarily make | ||||||
18 | payments by electronic funds transfer
shall make those payments | ||||||
19 | in the manner authorized by the Department. | ||||||
20 | The Department shall adopt such rules as are necessary to | ||||||
21 | effectuate a
program of electronic funds transfer and the | ||||||
22 | requirements of this Section. | ||||||
23 | (h) Before October 1, 2000, if the taxpayer's average | ||||||
24 | monthly tax liability
to the Department
under this Act, the | ||||||
25 | Retailers' Occupation Tax Act, the Service
Occupation Tax Act, | ||||||
26 | the Service Use Tax Act was $10,000 or more
during
the |
| |||||||
| |||||||
1 | preceding 4 complete calendar quarters, he shall file a return | ||||||
2 | with the
Department each month by the 20th day of the month | ||||||
3 | next following the month
during which such tax liability is | ||||||
4 | incurred and shall make payments to the
Department on or before | ||||||
5 | the 7th, 15th, 22nd and last day of the month
during which such | ||||||
6 | liability is incurred.
On and after October 1, 2000, if the | ||||||
7 | taxpayer's average monthly tax liability
to the Department | ||||||
8 | under this Act, the Retailers' Occupation Tax Act,
the
Service | ||||||
9 | Occupation Tax Act, and the Service Use Tax Act was $20,000 or | ||||||
10 | more
during the preceding 4 complete calendar quarters, he | ||||||
11 | shall file a return with
the Department each month by the 20th | ||||||
12 | day of the month next following the month
during which such tax | ||||||
13 | liability is incurred and shall make payment to the
Department | ||||||
14 | on or before the 7th, 15th, 22nd and last day of the
month | ||||||
15 | during
which such liability is incurred.
If the month during | ||||||
16 | which such tax
liability is incurred began prior to January 1, | ||||||
17 | 1985, each payment shall be
in an amount equal to 1/4 of the | ||||||
18 | taxpayer's
actual liability for the month or an amount set by | ||||||
19 | the Department not to
exceed 1/4 of the average monthly | ||||||
20 | liability of the taxpayer to the
Department for the preceding 4 | ||||||
21 | complete calendar quarters (excluding the
month of highest | ||||||
22 | liability and the month of lowest liability in such 4
quarter | ||||||
23 | period). If the month during which such tax liability is | ||||||
24 | incurred
begins on or after January 1, 1985, and prior to | ||||||
25 | January 1, 1987, each
payment shall be in an amount equal to | ||||||
26 | 22.5% of the taxpayer's actual liability
for the month or 27.5% |
| |||||||
| |||||||
1 | of the taxpayer's liability for the same calendar
month of the | ||||||
2 | preceding year. If the month during which such tax liability
is | ||||||
3 | incurred begins on or after January 1, 1987, and prior to | ||||||
4 | January 1,
1988, each payment shall be in an amount equal to | ||||||
5 | 22.5% of the taxpayer's
actual liability for the month or | ||||||
6 | 26.25% of the taxpayer's liability for
the same calendar month | ||||||
7 | of the preceding year. If the month during which such
tax | ||||||
8 | liability is incurred begins on or after January 1, 1988, and | ||||||
9 | prior to
January 1, 1989,
or begins on or after January 1, | ||||||
10 | 1996, each payment shall be in an amount equal
to 22.5% of the | ||||||
11 | taxpayer's actual liability for the month or 25% of the
| ||||||
12 | taxpayer's liability for the same calendar month of the | ||||||
13 | preceding year. If the
month during which such tax liability is | ||||||
14 | incurred begins on or after January 1,
1989,
and prior to | ||||||
15 | January 1, 1996, each payment shall be in an amount equal to | ||||||
16 | 22.5%
of the taxpayer's actual liability for the month or 25% | ||||||
17 | of the taxpayer's
liability for the same calendar month of the | ||||||
18 | preceding year or 100% of the
taxpayer's actual liability for | ||||||
19 | the quarter monthly reporting period. The
amount of such | ||||||
20 | quarter monthly payments shall be credited against the final | ||||||
21 | tax
liability
of the taxpayer's return for that month. Before | ||||||
22 | October 1, 2000, once
applicable, the requirement
of the making | ||||||
23 | of quarter monthly payments to the Department shall continue
| ||||||
24 | until such taxpayer's average monthly liability to the | ||||||
25 | Department during
the preceding 4 complete calendar quarters | ||||||
26 | (excluding the month of highest
liability and the month of |
| |||||||
| |||||||
1 | lowest liability) is less than
$9,000, or until
such taxpayer's | ||||||
2 | average monthly liability to the Department as computed for
| ||||||
3 | each calendar quarter of the 4 preceding complete calendar | ||||||
4 | quarter period
is less than $10,000. However, if a taxpayer can | ||||||
5 | show the
Department that
a substantial change in the taxpayer's | ||||||
6 | business has occurred which causes
the taxpayer to anticipate | ||||||
7 | that his average monthly tax liability for the
reasonably | ||||||
8 | foreseeable future will fall below the $10,000 threshold
stated | ||||||
9 | above, then
such taxpayer
may petition the Department for | ||||||
10 | change in such taxpayer's reporting status.
On and after | ||||||
11 | October 1, 2000, once applicable, the requirement of the making
| ||||||
12 | of quarter monthly payments to the Department shall continue | ||||||
13 | until such
taxpayer's average monthly liability to the | ||||||
14 | Department during the preceding 4
complete calendar quarters | ||||||
15 | (excluding the month of highest liability and the
month of | ||||||
16 | lowest liability) is less than $19,000 or until such taxpayer's
| ||||||
17 | average monthly liability to the Department as computed for | ||||||
18 | each calendar
quarter of the 4 preceding complete calendar | ||||||
19 | quarter period is less than
$20,000. However, if a taxpayer can | ||||||
20 | show the Department that a substantial
change in the taxpayer's | ||||||
21 | business has occurred which causes the taxpayer to
anticipate | ||||||
22 | that his average monthly tax liability for the reasonably
| ||||||
23 | foreseeable future will fall below the $20,000 threshold stated | ||||||
24 | above, then
such taxpayer may petition the Department for a | ||||||
25 | change in such taxpayer's
reporting status.
The Department | ||||||
26 | shall change such taxpayer's reporting status unless it
finds |
| |||||||
| |||||||
1 | that such change is seasonal in nature and not likely to be | ||||||
2 | long
term. If any such quarter monthly payment is not paid at | ||||||
3 | the time or in
the amount required by this Section, then the | ||||||
4 | taxpayer shall be liable for
penalties and interest on
the | ||||||
5 | difference between the minimum amount due and the amount of | ||||||
6 | such
quarter monthly payment actually and timely paid, except | ||||||
7 | insofar as the
taxpayer has previously made payments for that | ||||||
8 | month to the Department in
excess of the minimum payments | ||||||
9 | previously due as provided in this Section.
The Department | ||||||
10 | shall make reasonable rules and regulations to govern the
| ||||||
11 | quarter monthly payment amount and quarter monthly payment | ||||||
12 | dates for
taxpayers who file on other than a calendar monthly | ||||||
13 | basis. | ||||||
14 | (i) Notwithstanding any other provision of law, if the | ||||||
15 | taxpayer is engaged in business in the industry identified | ||||||
16 | under Subsector 722 of the North American Industry | ||||||
17 | Classification System (NAICS) entitled "Food Services and | ||||||
18 | Drinking Places" (i.e., businesses with a NAICS Code of 722), | ||||||
19 | then, beginning on February 1, 2021 and continuing through June | ||||||
20 | 31, 2021, the obligation to make payments on or before the 7th, | ||||||
21 | 15th, 22nd and last day of the month as provided in subsection | ||||||
22 | (h) shall be suspended, and the taxpayer may choose instead to | ||||||
23 | make payments on or before the 20th day of each calendar month | ||||||
24 | as provided in subsection (c). | ||||||
25 | (j) If any such payment provided for in this Section | ||||||
26 | exceeds the taxpayer's
liabilities under this Act, the |
| |||||||
| |||||||
1 | Retailers' Occupation Tax Act, the Service
Occupation Tax Act | ||||||
2 | and the Service Use Tax Act, as shown by an original
monthly | ||||||
3 | return, the Department shall issue to the taxpayer a credit
| ||||||
4 | memorandum no later than 30 days after the date of payment, | ||||||
5 | which
memorandum may be submitted by the taxpayer to the | ||||||
6 | Department in payment of
tax liability subsequently to be | ||||||
7 | remitted by the taxpayer to the Department
or be assigned by | ||||||
8 | the taxpayer to a similar taxpayer under this Act, the
| ||||||
9 | Retailers' Occupation Tax Act, the Service Occupation Tax Act | ||||||
10 | or the
Service Use Tax Act, in accordance with reasonable rules | ||||||
11 | and regulations to
be prescribed by the Department, except that | ||||||
12 | if such excess payment is
shown on an original monthly return | ||||||
13 | and is made after December 31, 1986, no
credit memorandum shall | ||||||
14 | be issued, unless requested by the taxpayer. If no
such request | ||||||
15 | is made, the taxpayer may credit such excess payment against
| ||||||
16 | tax liability subsequently to be remitted by the taxpayer to | ||||||
17 | the Department
under this Act, the Retailers' Occupation Tax | ||||||
18 | Act, the Service Occupation
Tax Act or the Service Use Tax Act, | ||||||
19 | in accordance with reasonable rules and
regulations prescribed | ||||||
20 | by the Department. If the Department subsequently
determines | ||||||
21 | that all or any part of the credit taken was not actually due | ||||||
22 | to
the taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount | ||||||
23 | shall be
reduced by 2.1% or 1.75% of the difference between the | ||||||
24 | credit taken and
that actually due, and the taxpayer shall be | ||||||
25 | liable for penalties and
interest on such difference. | ||||||
26 | (k) If the retailer is otherwise required to file a monthly |
| |||||||
| |||||||
1 | return and if the
retailer's average monthly tax liability to | ||||||
2 | the Department
does not exceed $200, the Department may | ||||||
3 | authorize his returns to be
filed on a quarter annual basis, | ||||||
4 | with the return for January, February,
and March of a given | ||||||
5 | year being due by April 20 of such year; with the
return for | ||||||
6 | April, May and June of a given year being due by July 20 of
such | ||||||
7 | year; with the return for July, August and September of a given
| ||||||
8 | year being due by October 20 of such year, and with the return | ||||||
9 | for
October, November and December of a given year being due by | ||||||
10 | January 20
of the following year. | ||||||
11 | (l) If the retailer is otherwise required to file a monthly | ||||||
12 | or quarterly
return and if the retailer's average monthly tax | ||||||
13 | liability to the
Department does not exceed $50, the Department | ||||||
14 | may authorize his returns to
be filed on an annual basis, with | ||||||
15 | the return for a given year being due by
January 20 of the | ||||||
16 | following year. | ||||||
17 | (m) Such quarter annual and annual returns, as to form and | ||||||
18 | substance,
shall be subject to the same requirements as monthly | ||||||
19 | returns. | ||||||
20 | (n) Notwithstanding any other provision in this Act | ||||||
21 | concerning the time
within which a retailer may file his | ||||||
22 | return, in the case of any retailer
who ceases to engage in a | ||||||
23 | kind of business which makes him responsible
for filing returns | ||||||
24 | under this Act, such retailer shall file a final
return under | ||||||
25 | this Act with the Department not more than one month after
| ||||||
26 | discontinuing such business. |
| |||||||
| |||||||
1 | (o) In addition, with respect to motor vehicles, | ||||||
2 | watercraft,
aircraft, and trailers that are required to be | ||||||
3 | registered with an agency of
this State, except as otherwise | ||||||
4 | provided in this Section, every
retailer selling this kind of | ||||||
5 | tangible personal property shall file,
with the Department, | ||||||
6 | upon a form to be prescribed and supplied by the
Department, a | ||||||
7 | separate return for each such item of tangible personal
| ||||||
8 | property which the retailer sells, except that if, in the same
| ||||||
9 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
10 | vehicles or
trailers transfers more than
one aircraft, | ||||||
11 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
12 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
13 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
14 | vehicles, or trailers
transfers more than one aircraft, | ||||||
15 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
16 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
17 | Act, then
that seller may report the transfer of all the
| ||||||
18 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
19 | that transaction to the Department on the same
uniform
| ||||||
20 | invoice-transaction reporting return form.
For purposes of | ||||||
21 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
22 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
23 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
24 | with an inboard motor. | ||||||
25 | In addition, with respect to motor vehicles, watercraft, | ||||||
26 | aircraft, and trailers that are required to be registered with |
| |||||||
| |||||||
1 | an agency of this State, every person who is engaged in the | ||||||
2 | business of leasing or renting such items and who, in | ||||||
3 | connection with such business, sells any such item to a | ||||||
4 | retailer for the purpose of resale is, notwithstanding any | ||||||
5 | other provision of this Section to the contrary, authorized to | ||||||
6 | meet the return-filing requirement of this Act by reporting the | ||||||
7 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
8 | trailers transferred for resale during a month to the | ||||||
9 | Department on the same uniform invoice-transaction reporting | ||||||
10 | return form on or before the 20th of the month following the | ||||||
11 | month in which the transfer takes place. Notwithstanding any | ||||||
12 | other provision of this Act to the contrary, all returns filed | ||||||
13 | under this paragraph must be filed by electronic means in the | ||||||
14 | manner and form as required by the Department. | ||||||
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 | (p) No retailer's failure or refusal to remit tax under | ||||||
26 | this 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 | (q) 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 | (r) Any retailer filing a return under this Section shall | ||||||
16 | also include
(for the purpose of paying tax thereon) the total | ||||||
17 | tax 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 | (s) If experience indicates such action to be practicable, | ||||||
24 | the 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 | (t) Where the retailer has more than one business | ||||||
4 | registered with the
Department under separate registration | ||||||
5 | under this Act, such retailer may
not file each return that is | ||||||
6 | due as a single return covering all such
registered businesses, | ||||||
7 | but shall file separate returns for each such
registered | ||||||
8 | business. | ||||||
9 | (u) Beginning January 1, 1990, each month the Department | ||||||
10 | shall pay into the
State and Local Sales Tax Reform Fund, a | ||||||
11 | special fund in the State Treasury
which is hereby created, the | ||||||
12 | net revenue realized for the preceding month
from the 1% tax | ||||||
13 | imposed under this Act. | ||||||
14 | Beginning January 1, 1990, each month the Department shall | ||||||
15 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
16 | net revenue realized
for the preceding month from the 6.25% | ||||||
17 | general rate
on the selling price of tangible personal property | ||||||
18 | which is purchased
outside Illinois at retail from a retailer | ||||||
19 | and which is titled or
registered by an agency of this State's | ||||||
20 | government. | ||||||
21 | Beginning January 1, 1990, each month the Department shall | ||||||
22 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
23 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
24 | the preceding month from the 6.25% general rate on the selling
| ||||||
25 | price of tangible personal property, other than (i) tangible | ||||||
26 | personal property
which is purchased outside Illinois at retail |
| |||||||
| |||||||
1 | from a retailer and which is
titled or registered by an agency | ||||||
2 | of this State's government and (ii) aviation fuel sold on or | ||||||
3 | after December 1, 2019. This exception for aviation fuel only | ||||||
4 | applies for so long as the revenue use requirements of 49 | ||||||
5 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
6 | For aviation fuel sold on or after December 1, 2019, each | ||||||
7 | month the Department shall pay into the State Aviation Program | ||||||
8 | Fund 20% of the net revenue realized for the preceding month | ||||||
9 | from the 6.25% general rate on the selling price of aviation | ||||||
10 | fuel, less an amount estimated by the Department to be required | ||||||
11 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
12 | under this Act, which amount shall be deposited into the | ||||||
13 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
14 | pay moneys into the State Aviation Program Fund and the | ||||||
15 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
16 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
17 | U.S.C. 47133 are binding on the State. | ||||||
18 | Beginning August 1, 2000, each
month the Department shall | ||||||
19 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
20 | net revenue realized for the
preceding month from the 1.25% | ||||||
21 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
22 | September 1, 2010, each
month the Department shall pay into the
| ||||||
23 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
24 | realized for the
preceding month from the 1.25% rate on the | ||||||
25 | selling price of sales tax holiday items. | ||||||
26 | Beginning January 1, 1990, each month the Department shall |
| |||||||
| |||||||
1 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
2 | realized for the
preceding month from the 6.25% general rate on | ||||||
3 | the selling price of
tangible personal property which is | ||||||
4 | purchased outside Illinois at retail
from a retailer and which | ||||||
5 | is titled or registered by an agency of this
State's | ||||||
6 | government. | ||||||
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, 2011, each
month the Department shall pay | ||||||
15 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
16 | realized for the
preceding month from the 6.25% general rate on | ||||||
17 | the selling price of sorbents used in Illinois in the process | ||||||
18 | of sorbent injection as used to comply with the Environmental | ||||||
19 | Protection Act or the federal Clean Air Act, but the total | ||||||
20 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
21 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
22 | 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 Service Use Tax Act, the Service | ||||||
26 | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| |||||||
| |||||||
1 | amount equal to the average monthly deficit in the Underground | ||||||
2 | Storage Tank Fund during the prior year, as certified annually | ||||||
3 | by the Illinois Environmental Protection Agency, but the total | ||||||
4 | payment into the Underground Storage Tank Fund under this Act, | ||||||
5 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
6 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
7 | in any State fiscal year. As used in this paragraph, the | ||||||
8 | "average monthly deficit" shall be equal to the difference | ||||||
9 | between the average monthly claims for payment by the fund and | ||||||
10 | the average monthly revenues deposited into the fund, excluding | ||||||
11 | payments made pursuant to this paragraph. | ||||||
12 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
13 | received by the Department under this Act, the Service Use Tax | ||||||
14 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
15 | Occupation Tax Act, each month the Department shall deposit | ||||||
16 | $500,000 into the State 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 Section 3 | ||||||
25 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
26 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
| |||||||
| |||||||
1 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
2 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
3 | may be, of moneys being hereinafter called the "Tax Act | ||||||
4 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
5 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
6 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
7 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
8 | difference shall be immediately paid into the Build
Illinois | ||||||
9 | Fund from other moneys received by the Department pursuant to | ||||||
10 | the
Tax Acts; and further provided, that if on the last | ||||||
11 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
12 | required to be deposited into the
Build Illinois Bond Account | ||||||
13 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
14 | transferred during such month to the Build Illinois Fund
from | ||||||
15 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
16 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
17 | the difference
shall be immediately paid into the Build | ||||||
18 | Illinois Fund from other moneys
received by the Department | ||||||
19 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
20 | event shall the payments required under the
preceding proviso | ||||||
21 | result in aggregate payments into the Build Illinois Fund
| ||||||
22 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
23 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
24 | Specified Amount for such
fiscal year; and, further provided, | ||||||
25 | that the amounts payable into the Build
Illinois Fund under | ||||||
26 | this clause (b) shall be payable only until such time
as the |
| |||||||
| |||||||
1 | aggregate amount on deposit under each trust
indenture securing | ||||||
2 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
3 | Bond Act is sufficient, taking into account any future | ||||||
4 | investment
income, to fully provide, in accordance with such | ||||||
5 | indenture, for the
defeasance of or the payment of the | ||||||
6 | principal of, premium, if any, and
interest on the Bonds | ||||||
7 | secured by such indenture and on any Bonds expected
to be | ||||||
8 | issued thereafter and all fees and costs payable with respect | ||||||
9 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
10 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
11 | the last
business day of any month in which Bonds are | ||||||
12 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
13 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
14 | Account in the Build Illinois Fund in such month
shall be less | ||||||
15 | than the amount required to be transferred in such month from
| ||||||
16 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
17 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
18 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
19 | shall be immediately paid
from other moneys received by the | ||||||
20 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
21 | provided, however, that any amounts paid to the
Build Illinois | ||||||
22 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
23 | deemed to constitute payments pursuant to clause (b) of the | ||||||
24 | preceding
sentence and shall reduce the amount otherwise | ||||||
25 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
26 | preceding sentence. The moneys received by
the Department |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | pursuant to this Act and required to be deposited into the
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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17 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | shall be deposited into the McCormick Place Expansion
Project |
| |||||||
| |||||||
1 | Fund, until the full amount requested for the fiscal year, but | ||||||
2 | not
in excess of the amount specified above as "Total Deposit", | ||||||
3 | has been deposited. | ||||||
4 | Subject to payment of amounts into the Capital Projects | ||||||
5 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
6 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
7 | preceding paragraphs or in any amendments thereto hereafter | ||||||
8 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
9 | the Department shall each month deposit into the Aviation Fuel | ||||||
10 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
11 | be required for refunds of the 80% portion of the tax on | ||||||
12 | aviation fuel under this Act. The Department shall only deposit | ||||||
13 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
14 | paragraph for so long as the revenue use requirements of 49 | ||||||
15 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
16 | Subject to payment of amounts into the Build Illinois Fund | ||||||
17 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
18 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
19 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
20 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
21 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
22 | preceding
month from the 6.25% general rate on the selling | ||||||
23 | price of tangible personal
property. | ||||||
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 with the receipt of the first
report of | ||||||
2 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
3 | period, the Department shall each month pay into the Energy | ||||||
4 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
5 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
6 | that was sold to an eligible business.
For purposes of this | ||||||
7 | paragraph, the term "eligible business" means a new
electric | ||||||
8 | generating facility certified pursuant to Section 605-332 of | ||||||
9 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
10 | Civil Administrative
Code of Illinois. | ||||||
11 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
12 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
13 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
14 | the preceding paragraphs or in any amendments to this Section | ||||||
15 | hereafter enacted, beginning on the first day of the first | ||||||
16 | calendar month to occur on or after August 26, 2014 (the | ||||||
17 | effective date of Public Act 98-1098), each month, from the | ||||||
18 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
19 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
20 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
21 | the Department shall pay into the Tax Compliance and | ||||||
22 | Administration Fund, to be used, subject to appropriation, to | ||||||
23 | fund additional auditors and compliance personnel at the | ||||||
24 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
25 | the cash receipts collected during the preceding fiscal year by | ||||||
26 | the Audit Bureau of the Department under the Use Tax Act, the |
| |||||||
| |||||||
1 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
2 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
3 | and use taxes administered by the Department. | ||||||
4 | Subject to payments of amounts into the Build Illinois | ||||||
5 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
6 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
7 | Compliance and Administration Fund as provided in this Section, | ||||||
8 | beginning on July 1, 2018 the Department shall pay each month | ||||||
9 | into the Downstate Public Transportation Fund the moneys | ||||||
10 | required to be so paid under Section 2-3 of the Downstate | ||||||
11 | Public Transportation Act. | ||||||
12 | Subject to successful execution and delivery of a | ||||||
13 | public-private agreement between the public agency and private | ||||||
14 | entity and completion of the civic build, beginning on July 1, | ||||||
15 | 2023, of the remainder of the moneys received by the Department | ||||||
16 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
17 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
18 | the following specified deposits in the aggregate from | ||||||
19 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
20 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
21 | Act, as required under Section 8.25g of the State Finance Act | ||||||
22 | for distribution consistent with the Public-Private | ||||||
23 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
24 | The moneys received by the Department pursuant to this Act and | ||||||
25 | required to be deposited into the Civic and Transit | ||||||
26 | Infrastructure Fund are subject to the pledge, claim, and |
| |||||||
| |||||||
1 | charge set forth in Section 25-55 of the Public-Private | ||||||
2 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
3 | As used in this paragraph, "civic build", "private entity", | ||||||
4 | "public-private agreement", and "public agency" have the | ||||||
5 | meanings provided in Section 25-10 of the Public-Private | ||||||
6 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
7 | Fiscal Year ............................Total Deposit | ||||||
8 | 2024 ....................................$200,000,000 | ||||||
9 | 2025 ....................................$206,000,000 | ||||||
10 | 2026 ....................................$212,200,000 | ||||||
11 | 2027 ....................................$218,500,000 | ||||||
12 | 2028 ....................................$225,100,000 | ||||||
13 | 2029 ....................................$288,700,000 | ||||||
14 | 2030 ....................................$298,900,000 | ||||||
15 | 2031 ....................................$309,300,000 | ||||||
16 | 2032 ....................................$320,100,000 | ||||||
17 | 2033 ....................................$331,200,000 | ||||||
18 | 2034 ....................................$341,200,000 | ||||||
19 | 2035 ....................................$351,400,000 | ||||||
20 | 2036 ....................................$361,900,000 | ||||||
21 | 2037 ....................................$372,800,000 | ||||||
22 | 2038 ....................................$384,000,000 | ||||||
23 | 2039 ....................................$395,500,000 | ||||||
24 | 2040 ....................................$407,400,000 | ||||||
25 | 2041 ....................................$419,600,000 | ||||||
26 | 2042 ....................................$432,200,000 |
| |||||||
| |||||||
1 | 2043 ....................................$445,100,000 | ||||||
2 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
3 | the payment of amounts into the State and Local Sales Tax | ||||||
4 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
5 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
6 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
7 | Administration Fund as provided in this Section, the Department | ||||||
8 | shall pay each month into the Road Fund the amount estimated to | ||||||
9 | represent 16% of the net revenue realized from the taxes | ||||||
10 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
11 | until July 1, 2023, subject to the payment of amounts into the | ||||||
12 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
13 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
14 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
15 | Compliance and Administration Fund as provided in this Section, | ||||||
16 | the Department shall pay each month into the Road Fund the | ||||||
17 | amount estimated to represent 32% of the net revenue realized | ||||||
18 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
19 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
20 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
21 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
22 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
23 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
24 | Fund as provided in this Section, the Department shall pay each | ||||||
25 | month into the Road Fund the amount estimated to represent 48% | ||||||
26 | of the net revenue realized from the taxes imposed on motor |
| |||||||
| |||||||
1 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
2 | 2025, subject to the payment of amounts into the State and | ||||||
3 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
4 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
5 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
6 | Compliance and Administration Fund as provided in this Section, | ||||||
7 | the Department shall pay each month into the Road Fund the | ||||||
8 | amount estimated to represent 64% of the net revenue realized | ||||||
9 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
10 | July 1, 2025, subject to the payment of amounts into the State | ||||||
11 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
12 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
13 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
14 | Compliance and Administration Fund as provided in this Section, | ||||||
15 | the Department shall pay each month into the Road Fund the | ||||||
16 | amount estimated to represent 80% of the net revenue realized | ||||||
17 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
18 | this paragraph "motor fuel" has the meaning given to that term | ||||||
19 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
20 | meaning given to that term in Section 3-40 of this Act. | ||||||
21 | Of the remainder of the moneys received by the Department | ||||||
22 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
23 | Treasury and 25%
shall be reserved in a special account and | ||||||
24 | used only for the transfer to
the Common School Fund as part of | ||||||
25 | the monthly transfer from the General
Revenue Fund in | ||||||
26 | accordance with Section 8a of the State
Finance Act. |
| |||||||
| |||||||
1 | As soon as possible after the first day of each month, upon | ||||||
2 | certification
of the Department of Revenue, the Comptroller | ||||||
3 | shall order transferred and
the Treasurer shall transfer from | ||||||
4 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
5 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
6 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
7 | transfer is no longer required
and shall not be made. | ||||||
8 | Net revenue realized for a month shall be the revenue | ||||||
9 | collected
by the State pursuant to this Act, less the amount | ||||||
10 | paid out during that
month as refunds to taxpayers for | ||||||
11 | overpayment of liability. | ||||||
12 | For greater simplicity of administration, manufacturers, | ||||||
13 | importers
and wholesalers whose products are sold at retail in | ||||||
14 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
15 | assume the responsibility
for accounting and paying to the | ||||||
16 | Department all tax accruing under this
Act with respect to such | ||||||
17 | sales, if the retailers who are affected do not
make written | ||||||
18 | objection to the Department to this arrangement. | ||||||
19 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
20 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
21 | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||||||
22 | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
23 | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
| ||||||
24 | Section 5-10. The Retailers' Occupation Tax Act is amended | ||||||
25 | by changing Section 3 as follows:
|
| |||||||
| |||||||
1 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
2 | Sec. 3. Returns; distribution of proceeds. | ||||||
3 | (a) Except as provided in this Section, on or before the | ||||||
4 | twentieth
day of each calendar month, every person engaged in | ||||||
5 | the business of
selling tangible personal property at retail in | ||||||
6 | this State during the
preceding calendar month shall file a | ||||||
7 | return with the Department, stating: | ||||||
8 | 1. The name of the seller; | ||||||
9 | 2. His residence address and the address of his | ||||||
10 | principal place of
business and the address of the | ||||||
11 | principal place of business (if that is
a different | ||||||
12 | address) from which he engages in the business of selling
| ||||||
13 | tangible personal property at retail in this State; | ||||||
14 | 3. Total amount of receipts received by him during the | ||||||
15 | preceding
calendar month or quarter, as the case may be, | ||||||
16 | from sales of tangible
personal property, and from services | ||||||
17 | furnished, by him during such
preceding calendar month or | ||||||
18 | quarter; | ||||||
19 | 4. Total amount received by him during the preceding | ||||||
20 | calendar month or
quarter on charge and time sales of | ||||||
21 | tangible personal property, and from
services furnished, | ||||||
22 | by him prior to the month or quarter for which the return
| ||||||
23 | is filed; | ||||||
24 | 5. Deductions allowed by law; | ||||||
25 | 6. Gross receipts which were received by him during the |
| |||||||
| |||||||
1 | preceding
calendar month or quarter and upon the basis of | ||||||
2 | which the tax is imposed; | ||||||
3 | 7. The amount of credit provided in Section 2d of this | ||||||
4 | Act; | ||||||
5 | 8. The amount of tax due; | ||||||
6 | 9. The signature of the taxpayer; and | ||||||
7 | 10. Such other reasonable information as the | ||||||
8 | Department may require. | ||||||
9 | On and after January 1, 2018, except for returns for motor | ||||||
10 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
11 | to be registered with an agency of this State, with respect to | ||||||
12 | retailers whose annual gross receipts average $20,000 or more, | ||||||
13 | all returns required to be filed pursuant to this Act shall be | ||||||
14 | filed electronically. Retailers who demonstrate that they do | ||||||
15 | not have access to the Internet or demonstrate hardship in | ||||||
16 | filing electronically may petition the Department to waive the | ||||||
17 | electronic filing requirement. | ||||||
18 | If a taxpayer fails to sign a return within 30 days after | ||||||
19 | the proper notice
and demand for signature by the Department, | ||||||
20 | the return shall be considered
valid and any amount shown to be | ||||||
21 | due on the return shall be deemed assessed. | ||||||
22 | Each return shall be accompanied by the statement of | ||||||
23 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
24 | claimed. | ||||||
25 | Prior to October 1, 2003, and on and after September 1, | ||||||
26 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
| |||||||
| |||||||
1 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
2 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
3 | provides the
appropriate documentation as required by Section | ||||||
4 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
5 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
6 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
7 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
8 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
9 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
10 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
11 | Credit
reported on any original or amended return
filed under
| ||||||
12 | this Act after October 20, 2003 for reporting periods prior to | ||||||
13 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
14 | Purchaser Credit reported on annual returns due on or after | ||||||
15 | January 1, 2005 will be disallowed for periods prior to | ||||||
16 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
17 | used after September 30, 2003 through August 31, 2004 to
| ||||||
18 | satisfy any
tax liability imposed under this Act, including any | ||||||
19 | audit liability. | ||||||
20 | (b) The Department may require returns to be filed on a | ||||||
21 | quarterly basis.
If so required, a return for each calendar | ||||||
22 | quarter shall be filed on or
before the twentieth day of the | ||||||
23 | calendar month following the end of such
calendar quarter. The | ||||||
24 | taxpayer shall also file a return with the
Department for each | ||||||
25 | of the first two months of each calendar quarter, on or
before | ||||||
26 | the twentieth day of the following calendar month, stating: |
| |||||||
| |||||||
1 | 1. The name of the seller; | ||||||
2 | 2. The address of the principal place of business from | ||||||
3 | which he engages
in the business of selling tangible | ||||||
4 | personal property at retail in this State; | ||||||
5 | 3. The total amount of taxable receipts received by him | ||||||
6 | during the
preceding calendar month from sales of tangible | ||||||
7 | personal property by him
during such preceding calendar | ||||||
8 | month, including receipts from charge and
time sales, but | ||||||
9 | less all deductions allowed by law; | ||||||
10 | 4. The amount of credit provided in Section 2d of this | ||||||
11 | Act; | ||||||
12 | 5. The amount of tax due; and | ||||||
13 | 6. Such other reasonable information as the Department | ||||||
14 | may
require. | ||||||
15 | Every person engaged in the business of selling aviation | ||||||
16 | fuel at retail in this State during the preceding calendar | ||||||
17 | month shall, instead of reporting and paying tax as otherwise | ||||||
18 | required by this Section, report and pay such tax on a separate | ||||||
19 | aviation fuel tax return. The requirements related to the | ||||||
20 | return shall be as otherwise provided in this Section. | ||||||
21 | Notwithstanding any other provisions of this Act to the | ||||||
22 | contrary, retailers selling aviation fuel shall file all | ||||||
23 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
24 | payments by electronic means in the manner and form required by | ||||||
25 | the Department. For purposes of this Section, "aviation fuel" | ||||||
26 | means jet fuel and aviation gasoline. |
| |||||||
| |||||||
1 | (c) Beginning on October 1, 2003, any person who is not a | ||||||
2 | licensed
distributor, importing distributor, or manufacturer, | ||||||
3 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
4 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
5 | a statement with the Department of Revenue, in a format
and at | ||||||
6 | a time prescribed by the Department, showing the total amount | ||||||
7 | paid for
alcoholic liquor purchased during the preceding month | ||||||
8 | and such other
information as is reasonably required by the | ||||||
9 | Department.
The Department may adopt rules to require
that this | ||||||
10 | statement be filed in an electronic or telephonic format. Such | ||||||
11 | rules
may provide for exceptions from the filing requirements | ||||||
12 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
13 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
14 | Liquor Control Act of 1934. | ||||||
15 | Beginning on October 1, 2003, every distributor, importing | ||||||
16 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
17 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
18 | Department of Revenue, no later than the 10th day of the
month | ||||||
19 | for the
preceding month during which transactions occurred, by | ||||||
20 | electronic means,
showing the
total amount of gross receipts | ||||||
21 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
22 | the preceding month to purchasers; identifying the purchaser to | ||||||
23 | whom it was
sold or
distributed; the purchaser's tax | ||||||
24 | registration number; and such other
information
reasonably | ||||||
25 | required by the Department. A distributor, importing | ||||||
26 | distributor, or manufacturer of alcoholic liquor must |
| |||||||
| |||||||
1 | personally deliver, mail, or provide by electronic means to | ||||||
2 | each retailer listed on the monthly statement a report | ||||||
3 | containing a cumulative total of that distributor's, importing | ||||||
4 | distributor's, or manufacturer's total sales of alcoholic | ||||||
5 | liquor to that retailer no later than the 10th day of the month | ||||||
6 | for the preceding month during which the transaction occurred. | ||||||
7 | The distributor, importing distributor, or manufacturer shall | ||||||
8 | notify the retailer as to the method by which the distributor, | ||||||
9 | importing distributor, or manufacturer will provide the sales | ||||||
10 | information. If the retailer is unable to receive the sales | ||||||
11 | information by electronic means, the distributor, importing | ||||||
12 | distributor, or manufacturer shall furnish the sales | ||||||
13 | information by personal delivery or by mail. For purposes of | ||||||
14 | this paragraph, the term "electronic means" includes, but is | ||||||
15 | not limited to, the use of a secure Internet website, e-mail, | ||||||
16 | or facsimile. | ||||||
17 | (d) If a total amount of less than $1 is payable, | ||||||
18 | refundable or creditable,
such amount shall be disregarded if | ||||||
19 | it is less than 50 cents and shall be
increased to $1 if it is | ||||||
20 | 50 cents or more. | ||||||
21 | (e) Notwithstanding any other provision of this Act to the | ||||||
22 | contrary, retailers subject to tax on cannabis shall file all | ||||||
23 | cannabis tax returns and shall make all cannabis tax payments | ||||||
24 | by electronic means in the manner and form required by the | ||||||
25 | Department. | ||||||
26 | (f) Beginning October 1, 1993,
a taxpayer who has an |
| |||||||
| |||||||
1 | average monthly tax liability of $150,000 or more shall
make | ||||||
2 | all payments required by rules of the
Department by electronic | ||||||
3 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
4 | an average monthly tax liability of $100,000 or more shall make | ||||||
5 | all
payments required by rules of the Department by electronic | ||||||
6 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
7 | an average monthly tax liability
of $50,000 or more shall make | ||||||
8 | all
payments required by rules of the Department by electronic | ||||||
9 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
10 | an annual tax liability of
$200,000 or more shall make all | ||||||
11 | payments required by rules of the Department by
electronic | ||||||
12 | funds transfer. The term "annual tax liability" shall be the | ||||||
13 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
14 | other State and local
occupation and use tax laws administered | ||||||
15 | by the Department, for the immediately
preceding calendar year.
| ||||||
16 | The term "average monthly tax liability" shall be the sum of | ||||||
17 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
18 | State and local occupation and use tax
laws administered by the | ||||||
19 | Department, for the immediately preceding calendar
year | ||||||
20 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
21 | a tax liability in the
amount set forth in subsection (b) of | ||||||
22 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
23 | all payments required by rules of the Department by
electronic | ||||||
24 | funds transfer. | ||||||
25 | Before August 1 of each year beginning in 1993, the | ||||||
26 | Department shall
notify all taxpayers required to make payments |
| |||||||
| |||||||
1 | by electronic funds
transfer. All taxpayers
required to make | ||||||
2 | payments by electronic funds transfer shall make those
payments | ||||||
3 | for
a minimum of one year beginning on October 1. | ||||||
4 | Any taxpayer not required to make payments by electronic | ||||||
5 | funds transfer may
make payments by electronic funds transfer | ||||||
6 | with
the permission of the Department. | ||||||
7 | All taxpayers required to make payment by electronic funds | ||||||
8 | transfer and
any taxpayers authorized to voluntarily make | ||||||
9 | payments by electronic funds
transfer shall make those payments | ||||||
10 | in the manner authorized by the Department. | ||||||
11 | The Department shall adopt such rules as are necessary to | ||||||
12 | effectuate a
program of electronic funds transfer and the | ||||||
13 | requirements of this Section. | ||||||
14 | Any amount which is required to be shown or reported on any | ||||||
15 | return or
other document under this Act shall, if such amount | ||||||
16 | is not a whole-dollar
amount, be increased to the nearest | ||||||
17 | whole-dollar amount in any case where
the fractional part of a | ||||||
18 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
19 | whole-dollar amount where the fractional part of a dollar is | ||||||
20 | less
than 50 cents. | ||||||
21 | (g) 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
year | ||||||
26 | being due by April 20 of such year; with the return for April, |
| |||||||
| |||||||
1 | May and
June of a given year being due by July 20 of such year; | ||||||
2 | with the return for
July, August and September of a given year | ||||||
3 | being due by October 20 of such
year, and with the return for | ||||||
4 | 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 with the
Department does not exceed $50, the | ||||||
9 | Department may authorize his returns to
be filed on an annual | ||||||
10 | basis, with the return for a given year being due by
January 20 | ||||||
11 | of the 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 | Where the same person has more than one business registered | ||||||
23 | with the
Department under separate registrations under this | ||||||
24 | Act, such person may
not file each return that is due as a | ||||||
25 | single return covering all such
registered businesses, but | ||||||
26 | shall file separate returns for each such
registered business. |
| |||||||
| |||||||
1 | (h) In addition, with respect to motor vehicles, | ||||||
2 | watercraft,
aircraft, and trailers that are required to be | ||||||
3 | registered with an agency of
this State, except as otherwise | ||||||
4 | provided in this Section, every
retailer selling this kind of | ||||||
5 | tangible personal property shall file,
with the Department, | ||||||
6 | upon a form to be prescribed and supplied by the
Department, a | ||||||
7 | separate return for each such item of tangible personal
| ||||||
8 | property which the retailer sells, except that if, in the same
| ||||||
9 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
10 | vehicles or
trailers transfers more than one aircraft, | ||||||
11 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
12 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
13 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
14 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
15 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
16 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
17 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
18 | watercraft, motor vehicles or trailers involved in that | ||||||
19 | transaction to the
Department on the same uniform | ||||||
20 | invoice-transaction reporting return form. For
purposes of | ||||||
21 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
22 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
23 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
24 | with an inboard motor. | ||||||
25 | In addition, with respect to motor vehicles, watercraft, | ||||||
26 | aircraft, and trailers that are required to be registered with |
| |||||||
| |||||||
1 | an agency of this State, every person who is engaged in the | ||||||
2 | business of leasing or renting such items and who, in | ||||||
3 | connection with such business, sells any such item to a | ||||||
4 | retailer for the purpose of resale is, notwithstanding any | ||||||
5 | other provision of this Section to the contrary, authorized to | ||||||
6 | meet the return-filing requirement of this Act by reporting the | ||||||
7 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
8 | trailers transferred for resale during a month to the | ||||||
9 | Department on the same uniform invoice-transaction reporting | ||||||
10 | return form on or before the 20th of the month following the | ||||||
11 | month in which the transfer takes place. Notwithstanding any | ||||||
12 | other provision of this Act to the contrary, all returns filed | ||||||
13 | under this paragraph must be filed by electronic means in the | ||||||
14 | manner and form as required by the Department. | ||||||
15 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
16 | aircraft, or trailers that are required to be registered with | ||||||
17 | an agency of
this State, so that all
retailers' occupation tax | ||||||
18 | liability is required to be reported, and is
reported, on such | ||||||
19 | transaction reporting returns and who is not otherwise
required | ||||||
20 | to file monthly or quarterly returns, need not file monthly or
| ||||||
21 | quarterly returns. However, those retailers shall be required | ||||||
22 | to
file returns on an annual basis. | ||||||
23 | The transaction reporting return, in the case of motor | ||||||
24 | vehicles
or trailers that are required to be registered with an | ||||||
25 | agency of this
State, shall
be the same document as the Uniform | ||||||
26 | Invoice referred to in Section 5-402
of the Illinois Vehicle |
| |||||||
| |||||||
1 | Code and must show the name and address of the
seller; the name | ||||||
2 | and address of the purchaser; the amount of the selling
price | ||||||
3 | including the amount allowed by the retailer for traded-in
| ||||||
4 | property, if any; the amount allowed by the retailer for the | ||||||
5 | traded-in
tangible personal property, if any, to the extent to | ||||||
6 | which Section 1 of
this Act allows an exemption for the value | ||||||
7 | of traded-in property; the
balance payable after deducting such | ||||||
8 | trade-in allowance from the total
selling price; the amount of | ||||||
9 | tax due from the retailer with respect to
such transaction; the | ||||||
10 | amount of tax collected from the purchaser by the
retailer on | ||||||
11 | such transaction (or satisfactory evidence that such tax is
not | ||||||
12 | due in that particular instance, if that is claimed to be the | ||||||
13 | fact);
the place and date of the sale; a sufficient | ||||||
14 | identification of the
property sold; such other information as | ||||||
15 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
16 | such other information as the Department
may reasonably | ||||||
17 | require. | ||||||
18 | The transaction reporting return in the case of watercraft
| ||||||
19 | or aircraft must show
the name and address of the seller; the | ||||||
20 | name and address of the
purchaser; the amount of the selling | ||||||
21 | price including the amount allowed
by the retailer for | ||||||
22 | traded-in property, if any; the amount allowed by
the retailer | ||||||
23 | for the traded-in tangible personal property, if any, to
the | ||||||
24 | extent to which Section 1 of this Act allows an exemption for | ||||||
25 | the
value of traded-in property; the balance payable after | ||||||
26 | deducting such
trade-in allowance from the total selling price; |
| |||||||
| |||||||
1 | the amount of tax due
from the retailer with respect to such | ||||||
2 | transaction; the amount of tax
collected from the purchaser by | ||||||
3 | the retailer on such transaction (or
satisfactory evidence that | ||||||
4 | such tax is not due in that particular
instance, if that is | ||||||
5 | claimed to be the fact); the place and date of the
sale, a | ||||||
6 | sufficient identification of the property sold, and such other
| ||||||
7 | information as the Department may reasonably require. | ||||||
8 | Such transaction reporting return shall be filed not later | ||||||
9 | than 20
days after the day of delivery of the item that is | ||||||
10 | being sold, but may
be filed by the retailer at any time sooner | ||||||
11 | than that if he chooses to
do so. The transaction reporting | ||||||
12 | return and tax remittance or proof of
exemption from the | ||||||
13 | Illinois use tax may be transmitted to the Department
by way of | ||||||
14 | the State agency with which, or State officer with whom the
| ||||||
15 | tangible personal property must be titled or registered (if | ||||||
16 | titling or
registration is required) if the Department and such | ||||||
17 | agency or State
officer determine that this procedure will | ||||||
18 | expedite the processing of
applications for title or | ||||||
19 | registration. | ||||||
20 | With each such transaction reporting return, the retailer | ||||||
21 | shall remit
the proper amount of tax due (or shall submit | ||||||
22 | satisfactory evidence that
the sale is not taxable if that is | ||||||
23 | the case), to the Department or its
agents, whereupon the | ||||||
24 | Department shall issue, in the purchaser's name, a
use tax | ||||||
25 | receipt (or a certificate of exemption if the Department is
| ||||||
26 | satisfied that the particular sale is tax exempt) which such |
| |||||||
| |||||||
1 | purchaser
may submit to the agency with which, or State officer | ||||||
2 | with whom, he must
title or register the tangible personal | ||||||
3 | property that is involved (if
titling or registration is | ||||||
4 | required) in support of such purchaser's
application for an | ||||||
5 | Illinois certificate or other evidence of title or
registration | ||||||
6 | to such tangible personal property. | ||||||
7 | No retailer's failure or refusal to remit tax under this | ||||||
8 | Act
precludes a user, who has paid the proper tax to the | ||||||
9 | retailer, from
obtaining his certificate of title or other | ||||||
10 | evidence of title or
registration (if titling or registration | ||||||
11 | is required) upon satisfying
the Department that such user has | ||||||
12 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
13 | Department shall adopt appropriate rules to carry out
the | ||||||
14 | mandate of this paragraph. | ||||||
15 | If the user who would otherwise pay tax to the retailer | ||||||
16 | wants the
transaction reporting return filed and the payment of | ||||||
17 | the tax or proof
of exemption made to the Department before the | ||||||
18 | retailer is willing to
take these actions and such user has not | ||||||
19 | paid the tax to the retailer,
such user may certify to the fact | ||||||
20 | of such delay by the retailer and may
(upon the Department | ||||||
21 | being satisfied of the truth of such certification)
transmit | ||||||
22 | the information required by the transaction reporting return
| ||||||
23 | and the remittance for tax or proof of exemption directly to | ||||||
24 | the
Department and obtain his tax receipt or exemption | ||||||
25 | determination, in
which event the transaction reporting return | ||||||
26 | and tax remittance (if a
tax payment was required) shall be |
| |||||||
| |||||||
1 | credited by the Department to the
proper retailer's account | ||||||
2 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
3 | provided for in this Section being allowed. When the user pays
| ||||||
4 | the tax directly to the Department, he shall pay the tax in the | ||||||
5 | same
amount and in the same form in which it would be remitted | ||||||
6 | if the tax had
been remitted to the Department by the retailer. | ||||||
7 | Refunds made by the seller during the preceding return | ||||||
8 | period to
purchasers, on account of tangible personal property | ||||||
9 | returned to the
seller, shall be allowed as a deduction under | ||||||
10 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
11 | may be, in case the
seller had theretofore included the | ||||||
12 | receipts from the sale of such
tangible personal property in a | ||||||
13 | return filed by him and had paid the tax
imposed by this Act | ||||||
14 | with respect to such receipts. | ||||||
15 | Where the seller is a corporation, the return filed on | ||||||
16 | behalf of such
corporation shall be signed by the president, | ||||||
17 | vice-president, secretary
or treasurer or by the properly | ||||||
18 | accredited agent of such corporation. | ||||||
19 | Where the seller is a limited liability company, the return | ||||||
20 | filed on behalf
of the limited liability company shall be | ||||||
21 | signed by a manager, member, or
properly accredited agent of | ||||||
22 | the limited liability company. | ||||||
23 | (i) Except as provided in this Section, the retailer filing | ||||||
24 | the return
under this Section shall, at the time of filing such | ||||||
25 | return, pay to the
Department the amount of tax imposed by this | ||||||
26 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
| |||||||
| |||||||
1 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
2 | whichever is greater, which is allowed to
reimburse the | ||||||
3 | retailer for the expenses incurred in keeping records,
| ||||||
4 | preparing and filing returns, remitting the tax and supplying | ||||||
5 | data to
the Department on request. The discount under this | ||||||
6 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
7 | aviation fuel that is subject to the revenue use requirements | ||||||
8 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | ||||||
9 | pursuant to Section 2d
of this Act shall be included in the | ||||||
10 | amount on which such
2.1% or 1.75% discount is computed. In the | ||||||
11 | case of retailers who report
and pay the tax on a transaction | ||||||
12 | by transaction basis, as provided in this
Section, such | ||||||
13 | discount shall be taken with each such tax remittance
instead | ||||||
14 | of when such retailer files his periodic return. The discount | ||||||
15 | allowed under this Section is allowed only for returns that are | ||||||
16 | filed in the manner required by this Act. The Department may | ||||||
17 | disallow the discount for retailers whose certificate of | ||||||
18 | registration is revoked at the time the return is filed, but | ||||||
19 | only if the Department's decision to revoke the certificate of | ||||||
20 | registration has become final. | ||||||
21 | (j) Before October 1, 2000, if the taxpayer's average | ||||||
22 | monthly tax liability
to the Department
under this Act, the Use | ||||||
23 | Tax Act, the Service Occupation Tax
Act, and the Service Use | ||||||
24 | Tax Act, excluding any liability for prepaid sales
tax to be | ||||||
25 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
26 | or more during the preceding 4 complete calendar quarters, he |
| |||||||
| |||||||
1 | shall file a
return with the Department each month by the 20th | ||||||
2 | day of the month next
following the month during which such tax | ||||||
3 | liability is incurred and shall
make payments to the Department | ||||||
4 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
5 | during which such liability is incurred.
On and after October | ||||||
6 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
7 | Department under this Act, the Use Tax Act, the Service | ||||||
8 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
9 | liability for prepaid sales tax
to be remitted in accordance | ||||||
10 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
11 | preceding 4 complete calendar quarters, he shall file a return | ||||||
12 | with
the Department each month by the 20th day of the month | ||||||
13 | next following the month
during which such tax liability is | ||||||
14 | incurred and shall make payment to the
Department on or before | ||||||
15 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
16 | liability is incurred.
If the month
during which such tax | ||||||
17 | liability is incurred began prior to January 1, 1985,
each | ||||||
18 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
19 | actual
liability for the month or an amount set by the | ||||||
20 | Department not to exceed
1/4 of the average monthly liability | ||||||
21 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
22 | calendar quarters (excluding the month of highest
liability and | ||||||
23 | the month of lowest liability in such 4 quarter period). If
the | ||||||
24 | month during which such tax liability is incurred begins on or | ||||||
25 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
26 | payment shall be in an
amount equal to 22.5% of the taxpayer's |
| |||||||
| |||||||
1 | actual liability for the month or
27.5% of the taxpayer's | ||||||
2 | liability for the same calendar
month of the preceding year. If | ||||||
3 | the month during which such tax
liability is incurred begins on | ||||||
4 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
5 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
6 | actual liability for the month or 26.25% 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,
1988, and prior to January 1, 1989, or | ||||||
10 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
11 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
12 | the month or 25% of
the taxpayer's liability for the same | ||||||
13 | calendar month of the preceding year. If
the month during which | ||||||
14 | such tax liability is incurred begins on or after
January 1, | ||||||
15 | 1989, and prior to 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 or 100% of the
taxpayer's | ||||||
19 | actual liability for the quarter monthly reporting period. The
| ||||||
20 | amount of such quarter monthly payments shall be credited | ||||||
21 | against
the final tax liability of the taxpayer's return for | ||||||
22 | that month. Before
October 1, 2000, once
applicable, the | ||||||
23 | requirement of the making of quarter monthly payments to
the | ||||||
24 | Department by taxpayers having an average monthly tax liability | ||||||
25 | of
$10,000 or more as determined in the manner provided above
| ||||||
26 | shall continue
until such taxpayer's average monthly liability |
| |||||||
| |||||||
1 | to the Department during
the preceding 4 complete calendar | ||||||
2 | quarters (excluding the month of highest
liability and the | ||||||
3 | month of lowest liability) is less than
$9,000, or until
such | ||||||
4 | taxpayer's average monthly liability to the Department as | ||||||
5 | computed for
each calendar quarter of the 4 preceding complete | ||||||
6 | calendar quarter period
is less than $10,000. However, if a | ||||||
7 | taxpayer can show the
Department that
a substantial change in | ||||||
8 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
9 | to anticipate that his average monthly tax liability for the
| ||||||
10 | reasonably foreseeable future will fall below the $10,000 | ||||||
11 | threshold
stated above, then
such taxpayer
may petition the | ||||||
12 | Department for a change in such taxpayer's reporting
status. On | ||||||
13 | and after October 1, 2000, once applicable, the requirement of
| ||||||
14 | the making of quarter monthly payments to the Department by | ||||||
15 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
16 | more as determined in the manner
provided above shall continue | ||||||
17 | until such taxpayer's average monthly liability
to the | ||||||
18 | Department during the preceding 4 complete calendar quarters | ||||||
19 | (excluding
the month of highest liability and the month of | ||||||
20 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
21 | average monthly liability to the Department as
computed for | ||||||
22 | each calendar quarter of the 4 preceding complete calendar | ||||||
23 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
24 | show the Department
that a substantial change in the taxpayer's | ||||||
25 | business has occurred which causes
the taxpayer to anticipate | ||||||
26 | that his average monthly tax liability for the
reasonably |
| |||||||
| |||||||
1 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
2 | above, then such taxpayer may petition the Department for a | ||||||
3 | change in such
taxpayer's reporting status. The Department | ||||||
4 | shall change such taxpayer's
reporting status
unless it finds | ||||||
5 | that such change is seasonal in nature and not likely to be
| ||||||
6 | long term. If any such quarter monthly payment is not paid at | ||||||
7 | the time or
in the amount required by this Section, then the | ||||||
8 | taxpayer shall be liable for
penalties and interest on the | ||||||
9 | difference
between the minimum amount due as a payment and the | ||||||
10 | amount of such quarter
monthly payment actually and timely | ||||||
11 | paid, except insofar as the
taxpayer has previously made | ||||||
12 | payments for that month to the Department in
excess of the | ||||||
13 | minimum payments previously due as provided in this Section.
| ||||||
14 | The Department shall make reasonable rules and regulations to | ||||||
15 | govern the
quarter monthly payment amount and quarter monthly | ||||||
16 | payment dates for
taxpayers who file on other than a calendar | ||||||
17 | monthly basis. | ||||||
18 | The provisions of this paragraph apply before October 1, | ||||||
19 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
20 | quarter monthly
payments as specified above, any taxpayer who | ||||||
21 | is required by Section 2d
of this Act to collect and remit | ||||||
22 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
23 | excess of $25,000 per month during the preceding
2 complete | ||||||
24 | calendar quarters, shall file a return with the Department as
| ||||||
25 | required by Section 2f and shall make payments to the | ||||||
26 | Department on or before
the 7th, 15th, 22nd and last day of the |
| |||||||
| |||||||
1 | month during which such liability
is incurred. If the month | ||||||
2 | during which such tax liability is incurred
began prior to | ||||||
3 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
4 | each
payment shall be in an amount not less than 22.5% of the | ||||||
5 | taxpayer's actual
liability under Section 2d. If the month | ||||||
6 | during which such tax liability
is incurred begins on or after | ||||||
7 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
8 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
9 | of the taxpayer's liability for the same calendar month of the
| ||||||
10 | preceding calendar year. If the month during which such tax | ||||||
11 | liability is
incurred begins on or after January 1, 1987, each | ||||||
12 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
13 | actual liability for the month or
26.25% of the taxpayer's | ||||||
14 | liability for the same calendar month of the
preceding year. | ||||||
15 | The amount of such quarter monthly payments shall be
credited | ||||||
16 | against the final tax liability of the taxpayer's return for | ||||||
17 | that
month filed under this Section or Section 2f, as the case | ||||||
18 | may be. Once
applicable, the requirement of the making of | ||||||
19 | quarter monthly payments to
the Department pursuant to this | ||||||
20 | paragraph shall continue until such
taxpayer's average monthly | ||||||
21 | prepaid tax collections during the preceding 2
complete | ||||||
22 | calendar quarters is $25,000 or less. If any such quarter | ||||||
23 | monthly
payment is not paid at the time or in the amount | ||||||
24 | required, the taxpayer
shall be liable for penalties and | ||||||
25 | interest on such difference, except
insofar as the taxpayer has | ||||||
26 | previously made payments for that month in
excess of the |
| |||||||
| |||||||
1 | minimum payments previously due. | ||||||
2 | The provisions of this paragraph apply on and after October | ||||||
3 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
4 | make quarter monthly
payments as specified above, any taxpayer | ||||||
5 | who is required by Section 2d of this
Act to collect and remit | ||||||
6 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
7 | excess of $20,000 per month during the preceding 4 complete | ||||||
8 | calendar
quarters shall file a return with the Department as | ||||||
9 | required by Section 2f
and shall make payments to the | ||||||
10 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
11 | month during which the liability is incurred. Each payment
| ||||||
12 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
13 | liability for the
month or 25% of the taxpayer's liability for | ||||||
14 | the same calendar month of the
preceding year. The amount of | ||||||
15 | the quarter monthly payments shall be credited
against the | ||||||
16 | final tax liability of the taxpayer's return for that month | ||||||
17 | filed
under this Section or Section 2f, as the case may be. | ||||||
18 | Once applicable, the
requirement of the making of quarter | ||||||
19 | monthly payments to the Department
pursuant to this paragraph | ||||||
20 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
21 | collections during the preceding 4 complete calendar quarters
| ||||||
22 | (excluding the month of highest liability and the month of | ||||||
23 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
24 | average monthly liability to the
Department as computed for | ||||||
25 | each calendar quarter of the 4 preceding complete
calendar | ||||||
26 | quarters is less than $20,000. If any such quarter monthly |
| |||||||
| |||||||
1 | payment is
not paid at the time or in the amount required, the | ||||||
2 | taxpayer shall be liable
for penalties and interest on such | ||||||
3 | difference, except insofar as the taxpayer
has previously made | ||||||
4 | payments for that month in excess of the minimum payments
| ||||||
5 | previously due. | ||||||
6 | (k) Notwithstanding any other provision of law, if the | ||||||
7 | taxpayer is engaged in business in the industry identified | ||||||
8 | under Subsector 722 of the North American Industry | ||||||
9 | Classification System (NAICS) entitled "Food Services and | ||||||
10 | Drinking Places" (i.e., businesses with a NAICS Code of 722), | ||||||
11 | then, beginning on February 1, 2021 and continuing through June | ||||||
12 | 31, 2021, the obligation to make payments on or before the 7th, | ||||||
13 | 15th, 22nd and last day of the month as provided in subsection | ||||||
14 | (j) shall be suspended, and the taxpayer may choose instead to | ||||||
15 | make payments on or before the 20th day of each calendar month | ||||||
16 | as provided in subsection (a). | ||||||
17 | (l) If any payment provided for in this Section exceeds
the | ||||||
18 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
19 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
20 | shown on an original
monthly return, the Department shall, if | ||||||
21 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
22 | memorandum no later than 30 days after the date of
payment. The | ||||||
23 | credit evidenced by such credit memorandum may
be assigned by | ||||||
24 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
25 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
26 | in
accordance with reasonable rules and regulations to be |
| |||||||
| |||||||
1 | prescribed by the
Department. If no such request is made, the | ||||||
2 | taxpayer may credit such excess
payment against tax liability | ||||||
3 | subsequently to be remitted to the Department
under this Act, | ||||||
4 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
5 | Use Tax Act, in accordance with reasonable rules and | ||||||
6 | regulations
prescribed by the Department. If the Department | ||||||
7 | subsequently determined
that all or any part of the credit | ||||||
8 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
9 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
10 | of the difference between the credit taken and that
actually | ||||||
11 | due, and that taxpayer shall be liable for penalties and | ||||||
12 | interest
on such difference. | ||||||
13 | If a retailer of motor fuel is entitled to a credit under | ||||||
14 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
15 | to the Department under
this Act for the month which the | ||||||
16 | taxpayer is filing a return, the
Department shall issue the | ||||||
17 | taxpayer a credit memorandum for the excess. | ||||||
18 | (m) Beginning January 1, 1990, each month the Department | ||||||
19 | shall pay into
the Local Government Tax Fund, a special fund in | ||||||
20 | the State treasury which
is hereby created, the net revenue | ||||||
21 | realized for the preceding month from
the 1% tax imposed under | ||||||
22 | this Act. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the County and Mass Transit District Fund, a special | ||||||
25 | fund in the State
treasury which is hereby created, 4% of the | ||||||
26 | net revenue realized
for the preceding month from the 6.25% |
| |||||||
| |||||||
1 | general rate other than aviation fuel sold on or after December | ||||||
2 | 1, 2019. This exception for aviation fuel only applies for so | ||||||
3 | long as the revenue use requirements of 49 U.S.C. 47107(b) and | ||||||
4 | 49 U.S.C. 47133 are binding on the State. | ||||||
5 | Beginning August 1, 2000, each
month the Department shall | ||||||
6 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
7 | net revenue realized for the
preceding month from the 1.25% | ||||||
8 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
9 | September 1, 2010, each month the Department shall pay into the | ||||||
10 | County and Mass Transit District Fund 20% of the net revenue | ||||||
11 | realized for the preceding month from the 1.25% rate on the | ||||||
12 | selling price of sales tax holiday items. | ||||||
13 | Beginning January 1, 1990, each month the Department shall | ||||||
14 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
15 | realized for the
preceding month from the 6.25% general rate on | ||||||
16 | the selling price of
tangible personal property other than | ||||||
17 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
18 | for aviation fuel only applies for so long as the revenue use | ||||||
19 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
20 | binding on the State. | ||||||
21 | For aviation fuel sold on or after December 1, 2019, each | ||||||
22 | month the Department shall pay into the State Aviation Program | ||||||
23 | Fund 20% of the net revenue realized for the preceding month | ||||||
24 | from the 6.25% general rate on the selling price of aviation | ||||||
25 | fuel, less an amount estimated by the Department to be required | ||||||
26 | for refunds of the 20% portion of the tax on aviation fuel |
| |||||||
| |||||||
1 | under this Act, which amount shall be deposited into the | ||||||
2 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
3 | pay moneys into the State Aviation Program Fund and the | ||||||
4 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
5 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
6 | U.S.C. 47133 are binding on the State. | ||||||
7 | Beginning August 1, 2000, each
month the Department shall | ||||||
8 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
9 | realized for the preceding
month from the 1.25% rate on the | ||||||
10 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
11 | 2010, each month the Department shall pay into the Local | ||||||
12 | Government Tax Fund 80% of the net revenue realized for the | ||||||
13 | preceding month from the 1.25% rate on the selling price of | ||||||
14 | sales tax holiday items. | ||||||
15 | Beginning October 1, 2009, each month the Department shall | ||||||
16 | pay into the Capital Projects Fund an amount that is equal to | ||||||
17 | an amount estimated by the Department to represent 80% of the | ||||||
18 | net revenue realized for the preceding month from the sale of | ||||||
19 | candy, grooming and hygiene products, and soft drinks that had | ||||||
20 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
21 | are now taxed at 6.25%. | ||||||
22 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
23 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
24 | realized for the
preceding month from the 6.25% general rate on | ||||||
25 | the selling price of sorbents used in Illinois in the process | ||||||
26 | of sorbent injection as used to comply with the Environmental |
| |||||||
| |||||||
1 | Protection Act or the federal Clean Air Act, but the total | ||||||
2 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
3 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
4 | Beginning July 1, 2013, each month the Department shall pay | ||||||
5 | into the Underground Storage Tank Fund from the proceeds | ||||||
6 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
7 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
8 | average monthly deficit in the Underground Storage Tank Fund | ||||||
9 | during the prior year, as certified annually by the Illinois | ||||||
10 | Environmental Protection Agency, but the total payment into the | ||||||
11 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
12 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
13 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
14 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
15 | to the difference between the average monthly claims for | ||||||
16 | payment by the fund and the average monthly revenues deposited | ||||||
17 | into the fund, excluding payments made pursuant to this | ||||||
18 | paragraph. | ||||||
19 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
20 | received by the Department under the Use Tax Act, the Service | ||||||
21 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
22 | month the Department shall deposit $500,000 into the State | ||||||
23 | Crime Laboratory Fund. | ||||||
24 | Of the remainder of the moneys received by the Department | ||||||
25 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
26 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | and after July 1, 1989,
3.8% thereof shall be paid into the | |||||||||||||||||||||||||||||||||||||
2 | Build Illinois Fund; provided, however,
that if in any fiscal | |||||||||||||||||||||||||||||||||||||
3 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | |||||||||||||||||||||||||||||||||||||
4 | may be, of the moneys received by the Department and required | |||||||||||||||||||||||||||||||||||||
5 | to
be paid into the Build Illinois Fund pursuant to this Act, | |||||||||||||||||||||||||||||||||||||
6 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | |||||||||||||||||||||||||||||||||||||
7 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | |||||||||||||||||||||||||||||||||||||
8 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||||||||||||||||||||||||||
9 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||||||||||||||||||||||||||
10 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||||||||||||||||||||||||||
11 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||||||||||||||||||||||||||
12 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||||||||||||||
13 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
14 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
15 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
16 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
17 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
|
| |||||||
| |||||||
1 | and means the Certified Annual Debt Service Requirement (as | ||||||
2 | defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||
3 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||
4 | each fiscal year thereafter; and
further provided, that if on | ||||||
5 | the last business day of any month the sum of
(1) the Tax Act | ||||||
6 | Amount required to be deposited into the Build Illinois
Bond | ||||||
7 | Account in the Build Illinois Fund during such month and (2) | ||||||
8 | the
amount transferred to the Build Illinois Fund from the | ||||||
9 | State and Local
Sales Tax Reform Fund shall have been less than | ||||||
10 | 1/12 of the Annual
Specified Amount, an amount equal to the | ||||||
11 | difference shall be immediately
paid into the Build Illinois | ||||||
12 | Fund from other moneys received by the
Department pursuant to | ||||||
13 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
14 | payments required under the preceding proviso result in
| ||||||
15 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
16 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
17 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
18 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
19 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
20 | shall be payable only until such time as the aggregate amount | ||||||
21 | on
deposit under each trust indenture securing Bonds issued and | ||||||
22 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
23 | sufficient, taking into account
any future investment income, | ||||||
24 | to fully provide, in accordance with such
indenture, for the | ||||||
25 | defeasance of or the payment of the principal of,
premium, if | ||||||
26 | any, and interest on the Bonds secured by such indenture and on
|
| |||||||
| |||||||
1 | any Bonds expected to be issued thereafter and all fees and | ||||||
2 | costs payable
with respect thereto, all as certified by the | ||||||
3 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
4 | Management and Budget). If on the last
business day of any | ||||||
5 | month in which Bonds are
outstanding pursuant to the Build | ||||||
6 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
7 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
8 | month shall be less than the amount required to be transferred
| ||||||
9 | in such month from the Build Illinois Bond Account to the Build | ||||||
10 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
11 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
12 | deficiency shall be immediately
paid from other moneys received | ||||||
13 | by the Department pursuant to the Tax Acts
to the Build | ||||||
14 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
15 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
16 | sentence shall be
deemed to constitute payments pursuant to | ||||||
17 | clause (b) of the first sentence
of this paragraph and shall | ||||||
18 | reduce the amount otherwise payable for such
fiscal year | ||||||
19 | pursuant to that clause (b). The moneys received by the
| ||||||
20 | Department pursuant to this Act and required to be deposited | ||||||
21 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||
22 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||
23 | 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 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.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | has been deposited. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Subject to payment of amounts into the Capital Projects | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Fund, the Clean Air Act Permit Fund, 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, for aviation fuel sold on or after December 1, 2019, | ||||||
4 | the Department shall each month deposit into the Aviation Fuel | ||||||
5 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
6 | be required for refunds of the 80% portion of the tax on | ||||||
7 | aviation fuel under this Act. The Department shall only deposit | ||||||
8 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
9 | paragraph for so long as the revenue use requirements of 49 | ||||||
10 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
11 | Subject to payment of amounts into the Build Illinois Fund | ||||||
12 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
13 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
14 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
15 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
16 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
17 | preceding month from the 6.25% general rate on the selling
| ||||||
18 | price of tangible personal property. | ||||||
19 | Subject to payment of amounts into the Build Illinois Fund | ||||||
20 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
21 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
22 | enacted, beginning with the receipt of the first
report of | ||||||
23 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
24 | period, the Department shall each month pay into the Energy | ||||||
25 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
26 | 6.25% general rate on the
selling price of Illinois-mined coal |
| |||||||
| |||||||
1 | that was sold to an eligible business.
For purposes of this | ||||||
2 | paragraph, the term "eligible business" means a new
electric | ||||||
3 | generating facility certified pursuant to Section 605-332 of | ||||||
4 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
5 | Civil Administrative Code of Illinois. | ||||||
6 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
7 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
8 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
9 | the preceding paragraphs or in any amendments to this Section | ||||||
10 | hereafter enacted, beginning on the first day of the first | ||||||
11 | calendar month to occur on or after August 26, 2014 (the | ||||||
12 | effective date of Public Act 98-1098), each month, from the | ||||||
13 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
14 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
15 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
16 | the Department shall pay into the Tax Compliance and | ||||||
17 | Administration Fund, to be used, subject to appropriation, to | ||||||
18 | fund additional auditors and compliance personnel at the | ||||||
19 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
20 | the cash receipts collected during the preceding fiscal year by | ||||||
21 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
22 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
23 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
24 | and use taxes administered by the Department. | ||||||
25 | Subject to payments of amounts into the Build Illinois | ||||||
26 | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| |||||||
| |||||||
1 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
2 | Compliance and Administration Fund as provided in this Section, | ||||||
3 | beginning on July 1, 2018 the Department shall pay each month | ||||||
4 | into the Downstate Public Transportation Fund the moneys | ||||||
5 | required to be so paid under Section 2-3 of the Downstate | ||||||
6 | Public Transportation Act. | ||||||
7 | Subject to successful execution and delivery of a | ||||||
8 | public-private agreement between the public agency and private | ||||||
9 | entity and completion of the civic build, beginning on July 1, | ||||||
10 | 2023, of the remainder of the moneys received by the Department | ||||||
11 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
12 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
13 | the following specified deposits in the aggregate from | ||||||
14 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
15 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
16 | Act, as required under Section 8.25g of the State Finance Act | ||||||
17 | for distribution consistent with the Public-Private | ||||||
18 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
19 | The moneys received by the Department pursuant to this Act and | ||||||
20 | required to be deposited into the Civic and Transit | ||||||
21 | Infrastructure Fund are subject to the pledge, claim and charge | ||||||
22 | set forth in Section 25-55 of the Public-Private Partnership | ||||||
23 | for Civic and Transit Infrastructure Project Act. As used in | ||||||
24 | this paragraph, "civic build", "private entity", | ||||||
25 | "public-private agreement", and "public agency" have the | ||||||
26 | meanings provided in Section 25-10 of the Public-Private |
| |||||||
| |||||||
1 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
2 | Fiscal Year .............................Total Deposit | ||||||
3 | 2024 .....................................$200,000,000 | ||||||
4 | 2025 ....................................$206,000,000 | ||||||
5 | 2026 ....................................$212,200,000 | ||||||
6 | 2027 ....................................$218,500,000 | ||||||
7 | 2028 ....................................$225,100,000 | ||||||
8 | 2029 ....................................$288,700,000 | ||||||
9 | 2030 ....................................$298,900,000 | ||||||
10 | 2031 ....................................$309,300,000 | ||||||
11 | 2032 ....................................$320,100,000 | ||||||
12 | 2033 ....................................$331,200,000 | ||||||
13 | 2034 ....................................$341,200,000 | ||||||
14 | 2035 ....................................$351,400,000 | ||||||
15 | 2036 ....................................$361,900,000 | ||||||
16 | 2037 ....................................$372,800,000 | ||||||
17 | 2038 ....................................$384,000,000 | ||||||
18 | 2039 ....................................$395,500,000 | ||||||
19 | 2040 ....................................$407,400,000 | ||||||
20 | 2041 ....................................$419,600,000 | ||||||
21 | 2042 ....................................$432,200,000 | ||||||
22 | 2043 ....................................$445,100,000 | ||||||
23 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
24 | the payment of amounts into the County and Mass Transit | ||||||
25 | District Fund, the Local Government Tax Fund, the Build | ||||||
26 | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| |||||||
| |||||||
1 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
2 | and the Tax Compliance and Administration Fund as provided in | ||||||
3 | this Section, the Department shall pay each month into the Road | ||||||
4 | Fund the amount estimated to represent 16% of the net revenue | ||||||
5 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
6 | Beginning July 1, 2022 and until July 1, 2023, subject to the | ||||||
7 | payment of amounts into the County and Mass Transit District | ||||||
8 | Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||||||
9 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
10 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
11 | Compliance and Administration Fund as provided in this Section, | ||||||
12 | the Department shall pay each month into the Road Fund the | ||||||
13 | amount estimated to represent 32% of the net revenue realized | ||||||
14 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
15 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
16 | amounts into the County and Mass Transit District Fund, the | ||||||
17 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
18 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
19 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
20 | Compliance and Administration Fund as provided in this Section, | ||||||
21 | the Department shall pay each month into the Road Fund the | ||||||
22 | amount estimated to represent 48% of the net revenue realized | ||||||
23 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
24 | July 1, 2024 and until July 1, 2025, subject to the payment of | ||||||
25 | amounts into the County and Mass Transit District Fund, the | ||||||
26 | Local Government Tax Fund, the Build Illinois Fund, the |
| |||||||
| |||||||
1 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
2 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
3 | Compliance and Administration Fund as provided in this Section, | ||||||
4 | the Department shall pay each month into the Road Fund the | ||||||
5 | amount estimated to represent 64% of the net revenue realized | ||||||
6 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
7 | July 1, 2025, subject to the payment of amounts into the County | ||||||
8 | and Mass Transit District Fund, the Local Government Tax Fund, | ||||||
9 | the Build Illinois Fund, the McCormick Place Expansion Project | ||||||
10 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
11 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
12 | Fund as provided in this Section, the Department shall pay each | ||||||
13 | month into the Road Fund the amount estimated to represent 80% | ||||||
14 | of the net revenue realized from the taxes imposed on motor | ||||||
15 | fuel and gasohol. As used in this paragraph "motor fuel" has | ||||||
16 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
17 | Tax Act, and "gasohol" has the meaning given to that term in | ||||||
18 | Section 3-40 of the Use Tax Act. | ||||||
19 | Of the remainder of the moneys received by the Department | ||||||
20 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
21 | Treasury and 25% shall
be reserved in a special account and | ||||||
22 | used only for the transfer to the
Common School Fund as part of | ||||||
23 | the monthly transfer from the General Revenue
Fund in | ||||||
24 | accordance with Section 8a of the State Finance Act. | ||||||
25 | The Department may, upon separate written notice to a | ||||||
26 | taxpayer,
require the taxpayer to prepare and file with the |
| |||||||
| |||||||
1 | Department on a form
prescribed by the Department within not | ||||||
2 | less than 60 days after receipt
of the notice an annual | ||||||
3 | information return for the tax year specified in
the notice. | ||||||
4 | Such annual return to the Department shall include a
statement | ||||||
5 | of gross receipts as shown by the retailer's last Federal | ||||||
6 | income
tax return. If the total receipts of the business as | ||||||
7 | reported in the
Federal income tax return do not agree with the | ||||||
8 | gross receipts reported to
the Department of Revenue for the | ||||||
9 | same period, the retailer shall attach
to his annual return a | ||||||
10 | schedule showing a reconciliation of the 2
amounts and the | ||||||
11 | reasons for the difference. The retailer's annual
return to the | ||||||
12 | Department shall also disclose the cost of goods sold by
the | ||||||
13 | retailer during the year covered by such return, opening and | ||||||
14 | closing
inventories of such goods for such year, costs of goods | ||||||
15 | used from stock
or taken from stock and given away by the | ||||||
16 | retailer during such year,
payroll information of the | ||||||
17 | retailer's business during such year and any
additional | ||||||
18 | reasonable information which the Department deems would be
| ||||||
19 | helpful in determining the accuracy of the monthly, quarterly | ||||||
20 | or annual
returns filed by such retailer as provided for in | ||||||
21 | this Section. | ||||||
22 | If the annual information return required by this Section | ||||||
23 | is not
filed when and as required, the taxpayer shall be liable | ||||||
24 | as follows: | ||||||
25 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
26 | for a penalty equal to 1/6 of 1% of the tax due from such |
| |||||||
| |||||||
1 | taxpayer under
this Act during the period to be covered by | ||||||
2 | the annual return for each
month or fraction of a month | ||||||
3 | until such return is filed as required, the
penalty to be | ||||||
4 | assessed and collected in the same manner as any other
| ||||||
5 | penalty provided for in this Act. | ||||||
6 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
7 | be
liable for a penalty as described in Section 3-4 of the | ||||||
8 | Uniform Penalty and
Interest Act. | ||||||
9 | The chief executive officer, proprietor, owner or highest | ||||||
10 | ranking
manager shall sign the annual return to certify the | ||||||
11 | accuracy of the
information contained therein. Any person who | ||||||
12 | willfully signs the
annual return containing false or | ||||||
13 | inaccurate information shall be guilty
of perjury and punished | ||||||
14 | accordingly. The annual return form prescribed
by the | ||||||
15 | Department shall include a warning that the person signing the
| ||||||
16 | return may be liable for perjury. | ||||||
17 | The provisions of this Section concerning the filing of an | ||||||
18 | annual
information return do not apply to a retailer who is not | ||||||
19 | required to
file an income tax return with the United States | ||||||
20 | Government. | ||||||
21 | As soon as possible after the first day of each month, upon | ||||||
22 | certification
of the Department of Revenue, the Comptroller | ||||||
23 | shall order transferred and
the Treasurer shall transfer from | ||||||
24 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
25 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
26 | for the second preceding
month.
Beginning April 1, 2000, this |
| |||||||
| |||||||
1 | transfer is no longer required
and shall not be made. | ||||||
2 | Net revenue realized for a month shall be the revenue | ||||||
3 | collected by the
State pursuant to this Act, less the amount | ||||||
4 | paid out during that month as
refunds to taxpayers for | ||||||
5 | overpayment of liability. | ||||||
6 | For greater simplicity of administration, manufacturers, | ||||||
7 | importers
and wholesalers whose products are sold at retail in | ||||||
8 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
9 | assume the responsibility
for accounting and paying to the | ||||||
10 | Department all tax accruing under this
Act with respect to such | ||||||
11 | sales, if the retailers who are affected do not
make written | ||||||
12 | objection to the Department to this arrangement. | ||||||
13 | Any person who promotes, organizes, provides retail | ||||||
14 | selling space for
concessionaires or other types of sellers at | ||||||
15 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
16 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
17 | events, including any transient merchant as defined by Section | ||||||
18 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
19 | report with the
Department providing the name of the merchant's | ||||||
20 | business, the name of the
person or persons engaged in | ||||||
21 | merchant's business, the permanent address and
Illinois | ||||||
22 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
23 | the
dates and location of the event and other reasonable | ||||||
24 | information that the
Department may require. The report must be | ||||||
25 | filed not later than the 20th day
of the month next following | ||||||
26 | the month during which the event with retail sales
was held. |
| |||||||
| |||||||
1 | Any person who fails to file a report required by this Section
| ||||||
2 | commits a business offense and is subject to a fine not to | ||||||
3 | exceed $250. | ||||||
4 | Any person engaged in the business of selling tangible | ||||||
5 | personal
property at retail as a concessionaire or other type | ||||||
6 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
7 | flea markets and similar
exhibitions or events, or any | ||||||
8 | transient merchants, as defined by Section 2
of the Transient | ||||||
9 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
10 | the amount of such sales to the Department and to make a daily | ||||||
11 | payment of
the full amount of tax due. The Department shall | ||||||
12 | impose this
requirement when it finds that there is a | ||||||
13 | significant risk of loss of
revenue to the State at such an | ||||||
14 | exhibition or event. Such a finding
shall be based on evidence | ||||||
15 | that a substantial number of concessionaires
or other sellers | ||||||
16 | who are not residents of Illinois will be engaging in
the | ||||||
17 | business of selling tangible personal property at retail at the
| ||||||
18 | exhibition or event, or other evidence of a significant risk of | ||||||
19 | loss of revenue
to the State. The Department shall notify | ||||||
20 | concessionaires and other sellers
affected by the imposition of | ||||||
21 | this requirement. In the absence of
notification by the | ||||||
22 | Department, the concessionaires and other sellers
shall file | ||||||
23 | their returns as otherwise required in this Section. | ||||||
24 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
25 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
26 | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section |
| |||||||
| |||||||
1 | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
2 | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
| ||||||
3 | Article 99.
| ||||||
4 | Section 99-99. Effective date. This Act takes effect upon | ||||||
5 | becoming law.".
|