Bill Text: IL SB1132 | 2019-2020 | 101st General Assembly | Introduced


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

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Introduced) 2019-05-17 - Added as Co-Sponsor Sen. Melinda Bush [SB1132 Detail]

Download: Illinois-2019-SB1132-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB1132

Introduced 2/5/2019, by Sen. Omar Aquino

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

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

SB1132LRB101 06875 HLH 51907 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. On and
19after January 1, 1990 and prior to January 1, 2020, in no event
20shall the discount allowed to any vendor be less than $5 in any
21calendar year. On and after January 1, 2020, in no event shall
22the discount allowed to any vendor be less than $5 in any
23calendar year or more than $1,000 in any calendar year. In the

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1case of retailers who report and pay the tax on a transaction
2by transaction basis, as provided in this Section, such
3discount shall be taken with each such tax remittance instead
4of when such retailer files his periodic return. The discount
5allowed under this Section is allowed only for returns that are
6filed in the manner required by this Act. The Department may
7disallow the discount for retailers whose certificate of
8registration is revoked at the time the return is filed, but
9only if the Department's decision to revoke the certificate of
10registration has become final. A retailer need not remit that
11part of any tax collected by him to the extent that he is
12required to remit and does remit the tax imposed by the
13Retailers' Occupation Tax Act, with respect to the sale of the
14same property.
15 Where such tangible personal property is sold under a
16conditional sales contract, or under any other form of sale
17wherein the payment of the principal sum, or a part thereof, is
18extended beyond the close of the period for which the return is
19filed, the retailer, in collecting the tax (except as to motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State), may collect for
22each tax return period, only the tax applicable to that part of
23the selling price actually received during such tax return
24period.
25 Except as provided in this Section, on or before the
26twentieth day of each calendar month, such retailer shall file

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1a return for the preceding calendar month. Such return shall be
2filed on forms prescribed by the Department and shall furnish
3such information as the Department may reasonably require. On
4and after January 1, 2018, except for returns for motor
5vehicles, watercraft, aircraft, and trailers that are required
6to be registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. Retailers who demonstrate that they do
10not have access to the Internet or demonstrate hardship in
11filing electronically may petition the Department to waive the
12electronic filing requirement.
13 The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20 1. The name of the seller;
21 2. The address of the principal place of business from
22 which he engages in the business of selling tangible
23 personal property at retail in this State;
24 3. The total amount of taxable receipts received by him
25 during the preceding calendar month from sales of tangible
26 personal property by him during such preceding calendar

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

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

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1 Before October 1, 2000, if the taxpayer's average monthly
2tax liability to the Department under this Act, the Retailers'
3Occupation Tax Act, the Service Occupation Tax Act, the Service
4Use Tax Act was $10,000 or more during the preceding 4 complete
5calendar quarters, he shall file a return with the Department
6each month by the 20th day of the month next following the
7month during which such tax liability is incurred and shall
8make payments to the Department on or before the 7th, 15th,
922nd and last day of the month during which such liability is
10incurred. On and after October 1, 2000, if the taxpayer's
11average monthly tax liability to the Department under this Act,
12the Retailers' Occupation Tax Act, the Service Occupation Tax
13Act, and the Service Use Tax Act was $20,000 or more during the
14preceding 4 complete calendar quarters, he shall file a return
15with the Department each month by the 20th day of the month
16next following the month during which such tax liability is
17incurred and shall make payment to the Department on or before
18the 7th, 15th, 22nd and last day of the month during which such
19liability is incurred. If the month during which such tax
20liability is incurred began prior to January 1, 1985, each
21payment shall be in an amount equal to 1/4 of the taxpayer's
22actual liability for the month or an amount set by the
23Department not to exceed 1/4 of the average monthly liability
24of the taxpayer to the Department for the preceding 4 complete
25calendar quarters (excluding the month of highest liability and
26the month of lowest liability in such 4 quarter period). If the

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1month during which such tax liability is incurred begins on or
2after January 1, 1985, and prior to January 1, 1987, each
3payment shall be in an amount equal to 22.5% of the taxpayer's
4actual liability for the month or 27.5% of the taxpayer's
5liability for the same calendar month of the preceding year. If
6the month during which such tax liability is incurred begins on
7or after January 1, 1987, and prior to January 1, 1988, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 26.25% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1988, and prior to January 1, 1989, or
13begins on or after January 1, 1996, each payment shall be in an
14amount equal to 22.5% of the taxpayer's actual liability for
15the month or 25% of the taxpayer's liability for the same
16calendar month of the preceding year. If the month during which
17such tax liability is incurred begins on or after January 1,
181989, and prior to January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year or 100% of the taxpayer's
22actual liability for the quarter monthly reporting period. The
23amount of such quarter monthly payments shall be credited
24against the final tax liability of the taxpayer's return for
25that month. Before October 1, 2000, once applicable, the
26requirement of the making of quarter monthly payments to the

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1Department shall continue until such taxpayer's average
2monthly liability to the Department during the preceding 4
3complete calendar quarters (excluding the month of highest
4liability and the month of lowest liability) is less than
5$9,000, or until such taxpayer's average monthly liability to
6the Department as computed for each calendar quarter of the 4
7preceding complete calendar quarter period is less than
8$10,000. However, if a taxpayer can show the Department that a
9substantial change in the taxpayer's business has occurred
10which causes the taxpayer to anticipate that his average
11monthly tax liability for the reasonably foreseeable future
12will fall below the $10,000 threshold stated above, then such
13taxpayer may petition the Department for change in such
14taxpayer's reporting status. On and after October 1, 2000, once
15applicable, the requirement of the making of quarter monthly
16payments to the Department shall continue until such taxpayer's
17average monthly liability to the Department during the
18preceding 4 complete calendar quarters (excluding the month of
19highest liability and the month of lowest liability) is less
20than $19,000 or until such taxpayer's average monthly liability
21to the Department as computed for each calendar quarter of the
224 preceding complete calendar quarter period is less than
23$20,000. However, if a taxpayer can show the Department that a
24substantial change in the taxpayer's business has occurred
25which causes the taxpayer to anticipate that his average
26monthly tax liability for the reasonably foreseeable future

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1will fall below the $20,000 threshold stated above, then such
2taxpayer may petition the Department for a change in such
3taxpayer's reporting status. The Department shall change such
4taxpayer's reporting status unless it finds that such change is
5seasonal in nature and not likely to be long term. If any such
6quarter monthly payment is not paid at the time or in the
7amount required by this Section, then the taxpayer shall be
8liable for penalties and interest on the difference between the
9minimum amount due and the amount of such quarter monthly
10payment actually and timely paid, except insofar as the
11taxpayer has previously made payments for that month to the
12Department in excess of the minimum payments previously due as
13provided in this Section. The Department shall make reasonable
14rules and regulations to govern the quarter monthly payment
15amount and quarter monthly payment dates for taxpayers who file
16on other than a calendar monthly basis.
17 If any such payment provided for in this Section exceeds
18the taxpayer's liabilities under this Act, the Retailers'
19Occupation Tax Act, the Service Occupation Tax Act and the
20Service Use Tax Act, as shown by an original monthly return,
21the Department shall issue to the taxpayer a credit memorandum
22no later than 30 days after the date of payment, which
23memorandum may be submitted by the taxpayer to the Department
24in payment of tax liability subsequently to be remitted by the
25taxpayer to the Department or be assigned by the taxpayer to a
26similar taxpayer under this Act, the Retailers' Occupation Tax

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1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department, except that if such excess
4payment is shown on an original monthly return and is made
5after December 31, 1986, no credit memorandum shall be issued,
6unless requested by the taxpayer. If no such request is made,
7the taxpayer may credit such excess payment against tax
8liability subsequently to be remitted by the taxpayer to the
9Department under this Act, the Retailers' Occupation Tax Act,
10the Service Occupation Tax Act or the Service Use Tax Act, in
11accordance with reasonable rules and regulations prescribed by
12the Department. If the Department subsequently determines that
13all or any part of the credit taken was not actually due to the
14taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
15be reduced by 2.1% or 1.75% of the difference between the
16credit taken and that actually due multiplied by the vendor
17discount amount, and the taxpayer shall be liable for penalties
18and interest on such difference.
19 If the retailer is otherwise required to file a monthly
20return and if the retailer's average monthly tax liability to
21the Department does not exceed $200, the Department may
22authorize his returns to be filed on a quarter annual basis,
23with the return for January, February, and March of a given
24year being due by April 20 of such year; with the return for
25April, May and June of a given year being due by July 20 of such
26year; with the return for July, August and September of a given

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1year being due by October 20 of such year, and with the return
2for October, November and December of a given year being due by
3January 20 of the following year.
4 If the retailer is otherwise required to file a monthly or
5quarterly return and if the retailer's average monthly tax
6liability to the Department does not exceed $50, the Department
7may authorize his returns to be filed on an annual basis, with
8the return for a given year being due by January 20 of the
9following year.
10 Such quarter annual and annual returns, as to form and
11substance, shall be subject to the same requirements as monthly
12returns.
13 Notwithstanding any other provision in this Act concerning
14the time within which a retailer may file his return, in the
15case of any retailer who ceases to engage in a kind of business
16which makes him responsible for filing returns under this Act,
17such retailer shall file a final return under this Act with the
18Department not more than one month after discontinuing such
19business.
20 In addition, with respect to motor vehicles, watercraft,
21aircraft, and trailers that are required to be registered with
22an agency of this State, except as otherwise provided in this
23Section, every retailer selling this kind of tangible personal
24property shall file, with the Department, upon a form to be
25prescribed and supplied by the Department, a separate return
26for each such item of tangible personal property which the

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1retailer sells, except that if, in the same transaction, (i) a
2retailer of aircraft, watercraft, motor vehicles or trailers
3transfers more than one aircraft, watercraft, motor vehicle or
4trailer to another aircraft, watercraft, motor vehicle or
5trailer retailer for the purpose of resale or (ii) a retailer
6of aircraft, watercraft, motor vehicles, or trailers transfers
7more than one aircraft, watercraft, motor vehicle, or trailer
8to a purchaser for use as a qualifying rolling stock as
9provided in Section 3-55 of this Act, then that seller may
10report the transfer of all the aircraft, watercraft, motor
11vehicles or trailers involved in that transaction to the
12Department on the same uniform invoice-transaction reporting
13return form. For purposes of this Section, "watercraft" means a
14Class 2, Class 3, or Class 4 watercraft as defined in Section
153-2 of the Boat Registration and Safety Act, a personal
16watercraft, or any boat equipped with an inboard motor.
17 In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, every person who is engaged in the
20business of leasing or renting such items and who, in
21connection with such business, sells any such item to a
22retailer for the purpose of resale is, notwithstanding any
23other provision of this Section to the contrary, authorized to
24meet the return-filing requirement of this Act by reporting the
25transfer of all the aircraft, watercraft, motor vehicles, or
26trailers transferred for resale during a month to the

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

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

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

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

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1Department, as shown by such return, if the amount of the tax
2to be deducted was previously remitted to the Department by
3such retailer. If the retailer has not previously remitted the
4amount of such tax to the Department, he is entitled to no
5deduction under this Act upon refunding such tax to the
6purchaser.
7 Any retailer filing a return under this Section shall also
8include (for the purpose of paying tax thereon) the total tax
9covered by such return upon the selling price of tangible
10personal property purchased by him at retail from a retailer,
11but as to which the tax imposed by this Act was not collected
12from the retailer filing such return, and such retailer shall
13remit the amount of such tax to the Department when filing such
14return.
15 If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable retailers, who are required to file
18returns hereunder and also under the Retailers' Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21 Where the retailer has more than one business registered
22with the Department under separate registration under this Act,
23such retailer may not file each return that is due as a single
24return covering all such registered businesses, but shall file
25separate returns for each such registered business.
26 Beginning January 1, 1990, each month the Department shall

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1pay into the State and Local Sales Tax Reform Fund, a special
2fund in the State Treasury which is hereby created, the net
3revenue realized for the preceding month from the 1% tax
4imposed under this Act.
5 Beginning January 1, 1990, each month the Department shall
6pay into the County and Mass Transit District Fund 4% of the
7net revenue realized for the preceding month from the 6.25%
8general rate on the selling price of tangible personal property
9which is purchased outside Illinois at retail from a retailer
10and which is titled or registered by an agency of this State's
11government.
12 Beginning January 1, 1990, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund, a special
14fund in the State Treasury, 20% of the net revenue realized for
15the preceding month from the 6.25% general rate on the selling
16price of tangible personal property, other than tangible
17personal property which is purchased outside Illinois at retail
18from a retailer and which is titled or registered by an agency
19of this State's government.
20 Beginning August 1, 2000, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 100% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol. Beginning
24September 1, 2010, each month the Department shall pay into the
25State and Local Sales Tax Reform Fund 100% of the net revenue
26realized for the preceding month from the 1.25% rate on the

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1selling price of sales tax holiday items.
2 Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund 16% of the net revenue
4realized for the preceding month from the 6.25% general rate on
5the selling price of tangible personal property which is
6purchased outside Illinois at retail from a retailer and which
7is titled or registered by an agency of this State's
8government.
9 Beginning October 1, 2009, each month the Department shall
10pay into the Capital Projects Fund an amount that is equal to
11an amount estimated by the Department to represent 80% of the
12net revenue realized for the preceding month from the sale of
13candy, grooming and hygiene products, and soft drinks that had
14been taxed at a rate of 1% prior to September 1, 2009 but that
15are now taxed at 6.25%.
16 Beginning July 1, 2011, each month the Department shall pay
17into the Clean Air Act Permit Fund 80% of the net revenue
18realized for the preceding month from the 6.25% general rate on
19the selling price of sorbents used in Illinois in the process
20of sorbent injection as used to comply with the Environmental
21Protection Act or the federal Clean Air Act, but the total
22payment into the Clean Air Act Permit Fund under this Act and
23the Retailers' Occupation Tax Act shall not exceed $2,000,000
24in any fiscal year.
25 Beginning July 1, 2013, each month the Department shall pay
26into the Underground Storage Tank Fund from the proceeds

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

SB1132- 21 -LRB101 06875 HLH 51907 b
1of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3Service Occupation Tax Act, such Acts being hereinafter called
4the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
5may be, of moneys being hereinafter called the "Tax Act
6Amount", and (2) the amount transferred to the Build Illinois
7Fund from the State and Local Sales Tax Reform Fund shall be
8less than the Annual Specified Amount (as defined in Section 3
9of the Retailers' Occupation Tax Act), an amount equal to the
10difference shall be immediately paid into the Build Illinois
11Fund from other moneys received by the Department pursuant to
12the Tax Acts; and further provided, that if on the last
13business day of any month the sum of (1) the Tax Act Amount
14required to be deposited into the Build Illinois Bond Account
15in the Build Illinois Fund during such month and (2) the amount
16transferred during such month to the Build Illinois Fund from
17the State and Local Sales Tax Reform Fund shall have been less
18than 1/12 of the Annual Specified Amount, an amount equal to
19the difference shall be immediately paid into the Build
20Illinois Fund from other moneys received by the Department
21pursuant to the Tax Acts; and, further provided, that in no
22event shall the payments required under the preceding proviso
23result in aggregate payments into the Build Illinois Fund
24pursuant to this clause (b) for any fiscal year in excess of
25the greater of (i) the Tax Act Amount or (ii) the Annual
26Specified Amount for such fiscal year; and, further provided,

SB1132- 22 -LRB101 06875 HLH 51907 b
1that the amounts payable into the Build Illinois Fund under
2this clause (b) shall be payable only until such time as the
3aggregate amount on deposit under each trust indenture securing
4Bonds issued and outstanding pursuant to the Build Illinois
5Bond Act is sufficient, taking into account any future
6investment income, to fully provide, in accordance with such
7indenture, for the defeasance of or the payment of the
8principal of, premium, if any, and interest on the Bonds
9secured by such indenture and on any Bonds expected to be
10issued thereafter and all fees and costs payable with respect
11thereto, all as certified by the Director of the Bureau of the
12Budget (now Governor's Office of Management and Budget). If on
13the last business day of any month in which Bonds are
14outstanding pursuant to the Build Illinois Bond Act, the
15aggregate of the moneys deposited in the Build Illinois Bond
16Account in the Build Illinois Fund in such month shall be less
17than the amount required to be transferred in such month from
18the Build Illinois Bond Account to the Build Illinois Bond
19Retirement and Interest Fund pursuant to Section 13 of the
20Build Illinois Bond Act, an amount equal to such deficiency
21shall be immediately paid from other moneys received by the
22Department pursuant to the Tax Acts to the Build Illinois Fund;
23provided, however, that any amounts paid to the Build Illinois
24Fund in any fiscal year pursuant to this sentence shall be
25deemed to constitute payments pursuant to clause (b) of the
26preceding sentence and shall reduce the amount otherwise

SB1132- 23 -LRB101 06875 HLH 51907 b
1payable for such fiscal year pursuant to clause (b) of the
2preceding sentence. The moneys received by the Department
3pursuant to this Act and required to be deposited into the
4Build Illinois Fund are subject to the pledge, claim and charge
5set forth in Section 12 of the Build Illinois Bond Act.
6 Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993 $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000
262000 75,000,000

SB1132- 24 -LRB101 06875 HLH 51907 b
12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021246,000,000
222022260,000,000
232023275,000,000
242024 275,000,000
252025 275,000,000
262026 279,000,000

SB1132- 25 -LRB101 06875 HLH 51907 b
12027 292,000,000
22028 307,000,000
32029 322,000,000
42030 338,000,000
52031 350,000,000
62032 350,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15 Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total Deposit",

SB1132- 26 -LRB101 06875 HLH 51907 b
1has been deposited.
2 Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10 Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23 Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

SB1132- 27 -LRB101 06875 HLH 51907 b
1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after August 26, 2014 (the
3effective date of Public Act 98-1098), each month, from the
4collections made under Section 9 of the Use Tax Act, Section 9
5of the Service Use Tax Act, Section 9 of the Service Occupation
6Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
7the Department shall pay into the Tax Compliance and
8Administration Fund, to be used, subject to appropriation, to
9fund additional auditors and compliance personnel at the
10Department of Revenue, an amount equal to 1/12 of 5% of 80% of
11the cash receipts collected during the preceding fiscal year by
12the Audit Bureau of the Department under the Use Tax Act, the
13Service Use Tax Act, the Service Occupation Tax Act, the
14Retailers' Occupation Tax Act, and associated local occupation
15and use taxes administered by the Department.
16 Subject to payments of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
19Compliance and Administration Fund as provided in this Section,
20beginning on July 1, 2018 the Department shall pay each month
21into the Downstate Public Transportation Fund the moneys
22required to be so paid under Section 2-3 of the Downstate
23Public Transportation Act.
24 Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the State
26Treasury and 25% shall be reserved in a special account and

SB1132- 28 -LRB101 06875 HLH 51907 b
1used only for the transfer to the Common School Fund as part of
2the monthly transfer from the General Revenue Fund in
3accordance with Section 8a of the State Finance Act.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15 For greater simplicity of administration, manufacturers,
16importers and wholesalers whose products are sold at retail in
17Illinois by numerous retailers, and who wish to do so, may
18assume the responsibility for accounting and paying to the
19Department all tax accruing under this Act with respect to such
20sales, if the retailers who are affected do not make written
21objection to the Department to this arrangement.
22(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2399-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
247-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
25 Section 15. The Service Use Tax Act is amended by changing

SB1132- 29 -LRB101 06875 HLH 51907 b
1Section 9 as follows:
2 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
3 Sec. 9. Each serviceman required or authorized to collect
4the tax herein imposed shall pay to the Department the amount
5of such tax (except as otherwise provided) at the time when he
6is required to file his return for the period during which such
7tax was collected, less a discount of 2.1% prior to January 1,
81990 and 1.75% on and after January 1, 1990, or $5 per calendar
9year, whichever is greater, which is allowed to reimburse the
10serviceman for expenses incurred in collecting the tax, keeping
11records, preparing and filing returns, remitting the tax and
12supplying data to the Department on request. On and after
13January 1, 1990 and prior to January 1, 2020, in no event shall
14the discount allowed to any vendor be less than $5 in any
15calendar year. On and after January 1, 2020, in no event shall
16the discount allowed to any vendor be less than $5 in any
17calendar year or more than $1,000 in any calendar year. The
18discount allowed under this Section is allowed only for returns
19that are filed in the manner required by this Act. The
20Department may disallow the discount for servicemen whose
21certificate of registration is revoked at the time the return
22is filed, but only if the Department's decision to revoke the
23certificate of registration has become final. A serviceman need
24not remit that part of any tax collected by him to the extent
25that he is required to pay and does pay the tax imposed by the

SB1132- 30 -LRB101 06875 HLH 51907 b
1Service Occupation Tax Act with respect to his sale of service
2involving the incidental transfer by him of the same property.
3 Except as provided hereinafter in this Section, on or
4before the twentieth day of each calendar month, such
5serviceman shall file a return for the preceding calendar month
6in accordance with reasonable Rules and Regulations to be
7promulgated by the Department. Such return shall be filed on a
8form prescribed by the Department and shall contain such
9information as the Department may reasonably require. On and
10after January 1, 2018, with respect to servicemen whose annual
11gross receipts average $20,000 or more, all returns required to
12be filed pursuant to this Act shall be filed electronically.
13Servicemen who demonstrate that they do not have access to the
14Internet or demonstrate hardship in filing electronically may
15petition the Department to waive the electronic filing
16requirement.
17 The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24 1. The name of the seller;
25 2. The address of the principal place of business from
26 which he engages in business as a serviceman in this State;

SB1132- 31 -LRB101 06875 HLH 51907 b
1 3. The total amount of taxable receipts received by him
2 during the preceding calendar month, including receipts
3 from charge and time sales, but less all deductions allowed
4 by law;
5 4. The amount of credit provided in Section 2d of this
6 Act;
7 5. The amount of tax due;
8 5-5. The signature of the taxpayer; and
9 6. Such other reasonable information as the Department
10 may require.
11 If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15 Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1995, a taxpayer who has
22an average monthly tax liability of $50,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 2000, a taxpayer who has
25an annual tax liability of $200,000 or more shall make all
26payments required by rules of the Department by electronic

SB1132- 32 -LRB101 06875 HLH 51907 b
1funds transfer. The term "annual tax liability" shall be the
2sum of the taxpayer's liabilities under this Act, and under all
3other State and local occupation and use tax laws administered
4by the Department, for the immediately preceding calendar year.
5The term "average monthly tax liability" means the sum of the
6taxpayer's liabilities under this Act, and under all other
7State and local occupation and use tax laws administered by the
8Department, for the immediately preceding calendar year
9divided by 12. Beginning on October 1, 2002, a taxpayer who has
10a tax liability in the amount set forth in subsection (b) of
11Section 2505-210 of the Department of Revenue Law shall make
12all payments required by rules of the Department by electronic
13funds transfer.
14 Before August 1 of each year beginning in 1993, the
15Department shall notify all taxpayers required to make payments
16by electronic funds transfer. All taxpayers required to make
17payments by electronic funds transfer shall make those payments
18for a minimum of one year beginning on October 1.
19 Any taxpayer not required to make payments by electronic
20funds transfer may make payments by electronic funds transfer
21with the permission of the Department.
22 All taxpayers required to make payment by electronic funds
23transfer and any taxpayers authorized to voluntarily make
24payments by electronic funds transfer shall make those payments
25in the manner authorized by the Department.
26 The Department shall adopt such rules as are necessary to

SB1132- 33 -LRB101 06875 HLH 51907 b
1effectuate a program of electronic funds transfer and the
2requirements of this Section.
3 If the serviceman is otherwise required to file a monthly
4return and if the serviceman's average monthly tax liability to
5the Department does not exceed $200, the Department may
6authorize his returns to be filed on a quarter annual basis,
7with the return for January, February and March of a given year
8being due by April 20 of such year; with the return for April,
9May and June of a given year being due by July 20 of such year;
10with the return for July, August and September of a given year
11being due by October 20 of such year, and with the return for
12October, November and December of a given year being due by
13January 20 of the following year.
14 If the serviceman is otherwise required to file a monthly
15or quarterly return and if the serviceman's average monthly tax
16liability to the Department does not exceed $50, the Department
17may authorize his returns to be filed on an annual basis, with
18the return for a given year being due by January 20 of the
19following year.
20 Such quarter annual and annual returns, as to form and
21substance, shall be subject to the same requirements as monthly
22returns.
23 Notwithstanding any other provision in this Act concerning
24the time within which a serviceman may file his return, in the
25case of any serviceman who ceases to engage in a kind of
26business which makes him responsible for filing returns under

SB1132- 34 -LRB101 06875 HLH 51907 b
1this Act, such serviceman shall file a final return under this
2Act with the Department not more than 1 month after
3discontinuing such business.
4 Where a serviceman collects the tax with respect to the
5selling price of property which he sells and the purchaser
6thereafter returns such property and the serviceman refunds the
7selling price thereof to the purchaser, such serviceman shall
8also refund, to the purchaser, the tax so collected from the
9purchaser. When filing his return for the period in which he
10refunds such tax to the purchaser, the serviceman may deduct
11the amount of the tax so refunded by him to the purchaser from
12any other Service Use Tax, Service Occupation Tax, retailers'
13occupation tax or use tax which such serviceman may be required
14to pay or remit to the Department, as shown by such return,
15provided that the amount of the tax to be deducted shall
16previously have been remitted to the Department by such
17serviceman. If the serviceman shall not previously have
18remitted the amount of such tax to the Department, he shall be
19entitled to no deduction hereunder upon refunding such tax to
20the purchaser.
21 Any serviceman filing a return hereunder shall also include
22the total tax upon the selling price of tangible personal
23property purchased for use by him as an incident to a sale of
24service, and such serviceman shall remit the amount of such tax
25to the Department when filing such return.
26 If experience indicates such action to be practicable, the

SB1132- 35 -LRB101 06875 HLH 51907 b
1Department may prescribe and furnish a combination or joint
2return which will enable servicemen, who are required to file
3returns hereunder and also under the Service Occupation Tax
4Act, to furnish all the return information required by both
5Acts on the one form.
6 Where the serviceman has more than one business registered
7with the Department under separate registration hereunder,
8such serviceman shall not file each return that is due as a
9single return covering all such registered businesses, but
10shall file separate returns for each such registered business.
11 Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Tax Reform Fund, a special fund in
13the State Treasury, the net revenue realized for the preceding
14month from the 1% tax imposed under this Act.
15 Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund 20% of the
17net revenue realized for the preceding month from the 6.25%
18general rate on transfers of tangible personal property, other
19than tangible personal property which is purchased outside
20Illinois at retail from a retailer and which is titled or
21registered by an agency of this State's government.
22 Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol.
26 Beginning October 1, 2009, each month the Department shall

SB1132- 36 -LRB101 06875 HLH 51907 b
1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6are now taxed at 6.25%.
7 Beginning July 1, 2013, each month the Department shall pay
8into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service
10Occupation Tax Act, and the Retailers' Occupation Tax Act an
11amount equal to the average monthly deficit in the Underground
12Storage Tank Fund during the prior year, as certified annually
13by the Illinois Environmental Protection Agency, but the total
14payment into the Underground Storage Tank Fund under this Act,
15the Use Tax Act, the Service Occupation Tax Act, and the
16Retailers' Occupation Tax Act shall not exceed $18,000,000 in
17any State fiscal year. As used in this paragraph, the "average
18monthly deficit" shall be equal to the difference between the
19average monthly claims for payment by the fund and the average
20monthly revenues deposited into the fund, excluding payments
21made pursuant to this paragraph.
22 Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under the Use Tax Act, this Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, each month the Department shall deposit $500,000 into the
26State Crime Laboratory Fund.

SB1132- 37 -LRB101 06875 HLH 51907 b
1 Of the remainder of the moneys received by the Department
2pursuant to this Act, (a) 1.75% thereof shall be paid into the
3Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4and after July 1, 1989, 3.8% thereof shall be paid into the
5Build Illinois Fund; provided, however, that if in any fiscal
6year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
7may be, of the moneys received by the Department and required
8to be paid into the Build Illinois Fund pursuant to Section 3
9of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
10Act, Section 9 of the Service Use Tax Act, and Section 9 of the
11Service Occupation Tax Act, such Acts being hereinafter called
12the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
13may be, of moneys being hereinafter called the "Tax Act
14Amount", and (2) the amount transferred to the Build Illinois
15Fund from the State and Local Sales Tax Reform Fund shall be
16less than the Annual Specified Amount (as defined in Section 3
17of the Retailers' Occupation Tax Act), an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and further provided, that if on the last
21business day of any month the sum of (1) the Tax Act Amount
22required to be deposited into the Build Illinois Bond Account
23in the Build Illinois Fund during such month and (2) the amount
24transferred during such month to the Build Illinois Fund from
25the State and Local Sales Tax Reform Fund shall have been less
26than 1/12 of the Annual Specified Amount, an amount equal to

SB1132- 38 -LRB101 06875 HLH 51907 b
1the difference shall be immediately paid into the Build
2Illinois Fund from other moneys received by the Department
3pursuant to the Tax Acts; and, further provided, that in no
4event shall the payments required under the preceding proviso
5result in aggregate payments into the Build Illinois Fund
6pursuant to this clause (b) for any fiscal year in excess of
7the greater of (i) the Tax Act Amount or (ii) the Annual
8Specified Amount for such fiscal year; and, further provided,
9that the amounts payable into the Build Illinois Fund under
10this clause (b) shall be payable only until such time as the
11aggregate amount on deposit under each trust indenture securing
12Bonds issued and outstanding pursuant to the Build Illinois
13Bond Act is sufficient, taking into account any future
14investment income, to fully provide, in accordance with such
15indenture, for the defeasance of or the payment of the
16principal of, premium, if any, and interest on the Bonds
17secured by such indenture and on any Bonds expected to be
18issued thereafter and all fees and costs payable with respect
19thereto, all as certified by the Director of the Bureau of the
20Budget (now Governor's Office of Management and Budget). If on
21the last business day of any month in which Bonds are
22outstanding pursuant to the Build Illinois Bond Act, the
23aggregate of the moneys deposited in the Build Illinois Bond
24Account in the Build Illinois Fund in such month shall be less
25than the amount required to be transferred in such month from
26the Build Illinois Bond Account to the Build Illinois Bond

SB1132- 39 -LRB101 06875 HLH 51907 b
1Retirement and Interest Fund pursuant to Section 13 of the
2Build Illinois Bond Act, an amount equal to such deficiency
3shall be immediately paid from other moneys received by the
4Department pursuant to the Tax Acts to the Build Illinois Fund;
5provided, however, that any amounts paid to the Build Illinois
6Fund in any fiscal year pursuant to this sentence shall be
7deemed to constitute payments pursuant to clause (b) of the
8preceding sentence and shall reduce the amount otherwise
9payable for such fiscal year pursuant to clause (b) of the
10preceding sentence. The moneys received by the Department
11pursuant to this Act and required to be deposited into the
12Build Illinois Fund are subject to the pledge, claim and charge
13set forth in Section 12 of the Build Illinois Bond Act.
14 Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.

SB1132- 40 -LRB101 06875 HLH 51907 b
1Fiscal YearTotal Deposit
21993 $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000

SB1132- 41 -LRB101 06875 HLH 51907 b
12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25 Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

SB1132- 42 -LRB101 06875 HLH 51907 b
1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12 Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20 Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

SB1132- 43 -LRB101 06875 HLH 51907 b
16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7 Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after August 26, 2014 (the
13effective date of Public Act 98-1098), each month, from the
14collections made under Section 9 of the Use Tax Act, Section 9
15of the Service Use Tax Act, Section 9 of the Service Occupation
16Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
17the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department under the Use Tax Act, the
23Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26 Subject to payments of amounts into the Build Illinois

SB1132- 44 -LRB101 06875 HLH 51907 b
1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4beginning on July 1, 2018 the Department shall pay each month
5into the Downstate Public Transportation Fund the moneys
6required to be so paid under Section 2-3 of the Downstate
7Public Transportation Act.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% thereof shall be paid into the
10General Revenue Fund of the State Treasury and 25% shall be
11reserved in a special account and used only for the transfer to
12the Common School Fund as part of the monthly transfer from the
13General Revenue Fund in accordance with Section 8a of the State
14Finance Act.
15 As soon as possible after the first day of each month, upon
16certification of the Department of Revenue, the Comptroller
17shall order transferred and the Treasurer shall transfer from
18the General Revenue Fund to the Motor Fuel Tax Fund an amount
19equal to 1.7% of 80% of the net revenue realized under this Act
20for the second preceding month. Beginning April 1, 2000, this
21transfer is no longer required and shall not be made.
22 Net revenue realized for a month shall be the revenue
23collected by the State pursuant to this Act, less the amount
24paid out during that month as refunds to taxpayers for
25overpayment of liability.
26(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;

SB1132- 45 -LRB101 06875 HLH 51907 b
1100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
28-14-18; 100-1171, eff. 1-4-19.)
3 Section 20. The Service Occupation Tax Act is amended by
4changing Section 9 as follows:
5 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
6 Sec. 9. Each serviceman required or authorized to collect
7the tax herein imposed shall pay to the Department the amount
8of such tax at the time when he is required to file his return
9for the period during which such tax was collectible, less a
10discount of 2.1% prior to January 1, 1990, and 1.75% on and
11after January 1, 1990, or $5 per calendar year, whichever is
12greater, which is allowed to reimburse the serviceman for
13expenses incurred in collecting the tax, keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. On and after January 1, 1990
16and prior to January 1, 2020, in no event shall the discount
17allowed to any vendor be less than $5 in any calendar year. On
18and after January 1, 2020, in no event shall the discount
19allowed to any vendor be less than $5 in any calendar year or
20more than $1,000 in any calendar year. The discount allowed
21under this Section is allowed only for returns that are filed
22in the manner required by this Act. The Department may disallow
23the discount for servicemen whose certificate of registration
24is revoked at the time the return is filed, but only if the

SB1132- 46 -LRB101 06875 HLH 51907 b
1Department's decision to revoke the certificate of
2registration has become final.
3 Where such tangible personal property is sold under a
4conditional sales contract, or under any other form of sale
5wherein the payment of the principal sum, or a part thereof, is
6extended beyond the close of the period for which the return is
7filed, the serviceman, in collecting the tax may collect, for
8each tax return period, only the tax applicable to the part of
9the selling price actually received during such tax return
10period.
11 Except as provided hereinafter in this Section, on or
12before the twentieth day of each calendar month, such
13serviceman shall file a return for the preceding calendar month
14in accordance with reasonable rules and regulations to be
15promulgated by the Department of Revenue. Such return shall be
16filed on a form prescribed by the Department and shall contain
17such information as the Department may reasonably require. On
18and after January 1, 2018, with respect to servicemen whose
19annual gross receipts average $20,000 or more, all returns
20required to be filed pursuant to this Act shall be filed
21electronically. Servicemen who demonstrate that they do not
22have access to the Internet or demonstrate hardship in filing
23electronically may petition the Department to waive the
24electronic filing requirement.
25 The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

SB1132- 47 -LRB101 06875 HLH 51907 b
1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6 1. The name of the seller;
7 2. The address of the principal place of business from
8 which he engages in business as a serviceman in this State;
9 3. The total amount of taxable receipts received by him
10 during the preceding calendar month, including receipts
11 from charge and time sales, but less all deductions allowed
12 by law;
13 4. The amount of credit provided in Section 2d of this
14 Act;
15 5. The amount of tax due;
16 5-5. The signature of the taxpayer; and
17 6. Such other reasonable information as the Department
18 may require.
19 If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23 Prior to October 1, 2003, and on and after September 1,
242004 a serviceman may accept a Manufacturer's Purchase Credit
25certification from a purchaser in satisfaction of Service Use
26Tax as provided in Section 3-70 of the Service Use Tax Act if

SB1132- 48 -LRB101 06875 HLH 51907 b
1the purchaser provides the appropriate documentation as
2required by Section 3-70 of the Service Use Tax Act. A
3Manufacturer's Purchase Credit certification, accepted prior
4to October 1, 2003 or on or after September 1, 2004 by a
5serviceman as provided in Section 3-70 of the Service Use Tax
6Act, may be used by that serviceman to satisfy Service
7Occupation Tax liability in the amount claimed in the
8certification, not to exceed 6.25% of the receipts subject to
9tax from a qualifying purchase. A Manufacturer's Purchase
10Credit reported on any original or amended return filed under
11this Act after October 20, 2003 for reporting periods prior to
12September 1, 2004 shall be disallowed. Manufacturer's Purchase
13Credit reported on annual returns due on or after January 1,
142005 will be disallowed for periods prior to September 1, 2004.
15No Manufacturer's Purchase Credit may be used after September
1630, 2003 through August 31, 2004 to satisfy any tax liability
17imposed under this Act, including any audit liability.
18 If the serviceman's average monthly tax liability to the
19Department does not exceed $200, the Department may authorize
20his returns to be filed on a quarter annual basis, with the
21return for January, February and March of a given year being
22due by April 20 of such year; with the return for April, May
23and June of a given year being due by July 20 of such year; with
24the return for July, August and September of a given year being
25due by October 20 of such year, and with the return for
26October, November and December of a given year being due by

SB1132- 49 -LRB101 06875 HLH 51907 b
1January 20 of the following year.
2 If the serviceman's average monthly tax liability to the
3Department does not exceed $50, the Department may authorize
4his returns to be filed on an annual basis, with the return for
5a given year being due by January 20 of the following year.
6 Such quarter annual and annual returns, as to form and
7substance, shall be subject to the same requirements as monthly
8returns.
9 Notwithstanding any other provision in this Act concerning
10the time within which a serviceman may file his return, in the
11case of any serviceman who ceases to engage in a kind of
12business which makes him responsible for filing returns under
13this Act, such serviceman shall file a final return under this
14Act with the Department not more than 1 month after
15discontinuing such business.
16 Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

SB1132- 50 -LRB101 06875 HLH 51907 b
1payments required by rules of the Department by electronic
2funds transfer. The term "annual tax liability" shall be the
3sum of the taxpayer's liabilities under this Act, and under all
4other State and local occupation and use tax laws administered
5by the Department, for the immediately preceding calendar year.
6The term "average monthly tax liability" means the sum of the
7taxpayer's liabilities under this Act, and under all other
8State and local occupation and use tax laws administered by the
9Department, for the immediately preceding calendar year
10divided by 12. Beginning on October 1, 2002, a taxpayer who has
11a tax liability in the amount set forth in subsection (b) of
12Section 2505-210 of the Department of Revenue Law shall make
13all payments required by rules of the Department by electronic
14funds transfer.
15 Before August 1 of each year beginning in 1993, the
16Department shall notify all taxpayers required to make payments
17by electronic funds transfer. All taxpayers required to make
18payments by electronic funds transfer shall make those payments
19for a minimum of one year beginning on October 1.
20 Any taxpayer not required to make payments by electronic
21funds transfer may make payments by electronic funds transfer
22with the permission of the Department.
23 All taxpayers required to make payment by electronic funds
24transfer and any taxpayers authorized to voluntarily make
25payments by electronic funds transfer shall make those payments
26in the manner authorized by the Department.

SB1132- 51 -LRB101 06875 HLH 51907 b
1 The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4 Where a serviceman collects the tax with respect to the
5selling price of tangible personal property which he sells and
6the purchaser thereafter returns such tangible personal
7property and the serviceman refunds the selling price thereof
8to the purchaser, such serviceman shall also refund, to the
9purchaser, the tax so collected from the purchaser. When filing
10his return for the period in which he refunds such tax to the
11purchaser, the serviceman may deduct the amount of the tax so
12refunded by him to the purchaser from any other Service
13Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
14Use Tax which such serviceman may be required to pay or remit
15to the Department, as shown by such return, provided that the
16amount of the tax to be deducted shall previously have been
17remitted to the Department by such serviceman. If the
18serviceman shall not previously have remitted the amount of
19such tax to the Department, he shall be entitled to no
20deduction hereunder upon refunding such tax to the purchaser.
21 If experience indicates such action to be practicable, the
22Department may prescribe and furnish a combination or joint
23return which will enable servicemen, who are required to file
24returns hereunder and also under the Retailers' Occupation Tax
25Act, the Use Tax Act or the Service Use Tax Act, to furnish all
26the return information required by all said Acts on the one

SB1132- 52 -LRB101 06875 HLH 51907 b
1form.
2 Where the serviceman has more than one business registered
3with the Department under separate registrations hereunder,
4such serviceman shall file separate returns for each registered
5business.
6 Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund the revenue realized for
8the preceding month from the 1% tax imposed under this Act.
9 Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11revenue realized for the preceding month from the 6.25% general
12rate.
13 Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17 Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the revenue
19realized for the preceding month from the 6.25% general rate on
20transfers of tangible personal property.
21 Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25 Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

SB1132- 53 -LRB101 06875 HLH 51907 b
1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6 Beginning July 1, 2013, each month the Department shall pay
7into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21 Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the State
25Crime Laboratory Fund.
26 Of the remainder of the moneys received by the Department

SB1132- 54 -LRB101 06875 HLH 51907 b
1pursuant to this Act, (a) 1.75% thereof shall be paid into the
2Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3and after July 1, 1989, 3.8% thereof shall be paid into the
4Build Illinois Fund; provided, however, that if in any fiscal
5year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
6may be, of the moneys received by the Department and required
7to be paid into the Build Illinois Fund pursuant to Section 3
8of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
9Act, Section 9 of the Service Use Tax Act, and Section 9 of the
10Service Occupation Tax Act, such Acts being hereinafter called
11the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
12may be, of moneys being hereinafter called the "Tax Act
13Amount", and (2) the amount transferred to the Build Illinois
14Fund from the State and Local Sales Tax Reform Fund shall be
15less than the Annual Specified Amount (as defined in Section 3
16of the Retailers' Occupation Tax Act), an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and further provided, that if on the last
20business day of any month the sum of (1) the Tax Act Amount
21required to be deposited into the Build Illinois Account in the
22Build Illinois Fund during such month and (2) the amount
23transferred during such month to the Build Illinois Fund from
24the State and Local Sales Tax Reform Fund shall have been less
25than 1/12 of the Annual Specified Amount, an amount equal to
26the difference shall be immediately paid into the Build

SB1132- 55 -LRB101 06875 HLH 51907 b
1Illinois Fund from other moneys received by the Department
2pursuant to the Tax Acts; and, further provided, that in no
3event shall the payments required under the preceding proviso
4result in aggregate payments into the Build Illinois Fund
5pursuant to this clause (b) for any fiscal year in excess of
6the greater of (i) the Tax Act Amount or (ii) the Annual
7Specified Amount for such fiscal year; and, further provided,
8that the amounts payable into the Build Illinois Fund under
9this clause (b) shall be payable only until such time as the
10aggregate amount on deposit under each trust indenture securing
11Bonds issued and outstanding pursuant to the Build Illinois
12Bond Act is sufficient, taking into account any future
13investment income, to fully provide, in accordance with such
14indenture, for the defeasance of or the payment of the
15principal of, premium, if any, and interest on the Bonds
16secured by such indenture and on any Bonds expected to be
17issued thereafter and all fees and costs payable with respect
18thereto, all as certified by the Director of the Bureau of the
19Budget (now Governor's Office of Management and Budget). If on
20the last business day of any month in which Bonds are
21outstanding pursuant to the Build Illinois Bond Act, the
22aggregate of the moneys deposited in the Build Illinois Bond
23Account in the Build Illinois Fund in such month shall be less
24than the amount required to be transferred in such month from
25the Build Illinois Bond Account to the Build Illinois Bond
26Retirement and Interest Fund pursuant to Section 13 of the

SB1132- 56 -LRB101 06875 HLH 51907 b
1Build Illinois Bond Act, an amount equal to such deficiency
2shall be immediately paid from other moneys received by the
3Department pursuant to the Tax Acts to the Build Illinois Fund;
4provided, however, that any amounts paid to the Build Illinois
5Fund in any fiscal year pursuant to this sentence shall be
6deemed to constitute payments pursuant to clause (b) of the
7preceding sentence and shall reduce the amount otherwise
8payable for such fiscal year pursuant to clause (b) of the
9preceding sentence. The moneys received by the Department
10pursuant to this Act and required to be deposited into the
11Build Illinois Fund are subject to the pledge, claim and charge
12set forth in Section 12 of the Build Illinois Bond Act.
13 Subject to payment of amounts into the Build Illinois Fund
14as provided in the preceding paragraph or in any amendment
15thereto hereafter enacted, the following specified monthly
16installment of the amount requested in the certificate of the
17Chairman of the Metropolitan Pier and Exposition Authority
18provided under Section 8.25f of the State Finance Act, but not
19in excess of the sums designated as "Total Deposit", shall be
20deposited in the aggregate from collections under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act into the McCormick Place
24Expansion Project Fund in the specified fiscal years.
25Fiscal YearTotal Deposit

SB1132- 57 -LRB101 06875 HLH 51907 b
11993 $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

SB1132- 58 -LRB101 06875 HLH 51907 b
12019221,000,000
22020233,000,000
32021246,000,000
42022260,000,000
52023275,000,000
62024 275,000,000
72025 275,000,000
82026 279,000,000
92027 292,000,000
102028 307,000,000
112029 322,000,000
122030 338,000,000
132031 350,000,000
142032 350,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23 Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

SB1132- 59 -LRB101 06875 HLH 51907 b
1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total Deposit",
9has been deposited.
10 Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois Tax
15Increment Fund 0.27% of 80% of the net revenue realized for the
16preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18 Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a 25-year
23period, the Department shall each month pay into the Energy
24Infrastructure Fund 80% of the net revenue realized from the
256.25% general rate on the selling price of Illinois-mined coal
26that was sold to an eligible business. For purposes of this

SB1132- 60 -LRB101 06875 HLH 51907 b
1paragraph, the term "eligible business" means a new electric
2generating facility certified pursuant to Section 605-332 of
3the Department of Commerce and Economic Opportunity Law of the
4Civil Administrative Code of Illinois.
5 Subject to payment of amounts into the Build Illinois Fund,
6the McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, and the Energy Infrastructure Fund pursuant to
8the preceding paragraphs or in any amendments to this Section
9hereafter enacted, beginning on the first day of the first
10calendar month to occur on or after August 26, 2014 (the
11effective date of Public Act 98-1098), each month, from the
12collections made under Section 9 of the Use Tax Act, Section 9
13of the Service Use Tax Act, Section 9 of the Service Occupation
14Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
15the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year by
20the Audit Bureau of the Department under the Use Tax Act, the
21Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24 Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

SB1132- 61 -LRB101 06875 HLH 51907 b
1Compliance and Administration Fund as provided in this Section,
2beginning on July 1, 2018 the Department shall pay each month
3into the Downstate Public Transportation Fund the moneys
4required to be so paid under Section 2-3 of the Downstate
5Public Transportation Act.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% shall be paid into the General
8Revenue Fund of the State Treasury and 25% shall be reserved in
9a special account and used only for the transfer to the Common
10School Fund as part of the monthly transfer from the General
11Revenue Fund in accordance with Section 8a of the State Finance
12Act.
13 The Department may, upon separate written notice to a
14taxpayer, require the taxpayer to prepare and file with the
15Department on a form prescribed by the Department within not
16less than 60 days after receipt of the notice an annual
17information return for the tax year specified in the notice.
18Such annual return to the Department shall include a statement
19of gross receipts as shown by the taxpayer's last Federal
20income tax return. If the total receipts of the business as
21reported in the Federal income tax return do not agree with the
22gross receipts reported to the Department of Revenue for the
23same period, the taxpayer shall attach to his annual return a
24schedule showing a reconciliation of the 2 amounts and the
25reasons for the difference. The taxpayer's annual return to the
26Department shall also disclose the cost of goods sold by the

SB1132- 62 -LRB101 06875 HLH 51907 b
1taxpayer during the year covered by such return, opening and
2closing inventories of such goods for such year, cost of goods
3used from stock or taken from stock and given away by the
4taxpayer during such year, pay roll information of the
5taxpayer's business during such year and any additional
6reasonable information which the Department deems would be
7helpful in determining the accuracy of the monthly, quarterly
8or annual returns filed by such taxpayer as hereinbefore
9provided for in this Section.
10 If the annual information return required by this Section
11is not filed when and as required, the taxpayer shall be liable
12as follows:
13 (i) Until January 1, 1994, the taxpayer shall be liable
14 for a penalty equal to 1/6 of 1% of the tax due from such
15 taxpayer under this Act during the period to be covered by
16 the annual return for each month or fraction of a month
17 until such return is filed as required, the penalty to be
18 assessed and collected in the same manner as any other
19 penalty provided for in this Act.
20 (ii) On and after January 1, 1994, the taxpayer shall
21 be liable for a penalty as described in Section 3-4 of the
22 Uniform Penalty and Interest Act.
23 The chief executive officer, proprietor, owner or highest
24ranking manager shall sign the annual return to certify the
25accuracy of the information contained therein. Any person who
26willfully signs the annual return containing false or

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1inaccurate information shall be guilty of perjury and punished
2accordingly. The annual return form prescribed by the
3Department shall include a warning that the person signing the
4return may be liable for perjury.
5 The foregoing portion of this Section concerning the filing
6of an annual information return shall not apply to a serviceman
7who is not required to file an income tax return with the
8United States Government.
9 As soon as possible after the first day of each month, upon
10certification of the Department of Revenue, the Comptroller
11shall order transferred and the Treasurer shall transfer from
12the General Revenue Fund to the Motor Fuel Tax Fund an amount
13equal to 1.7% of 80% of the net revenue realized under this Act
14for the second preceding month. Beginning April 1, 2000, this
15transfer is no longer required and shall not be made.
16 Net revenue realized for a month shall be the revenue
17collected by the State pursuant to this Act, less the amount
18paid out during that month as refunds to taxpayers for
19overpayment of liability.
20 For greater simplicity of administration, it shall be
21permissible for manufacturers, importers and wholesalers whose
22products are sold by numerous servicemen in Illinois, and who
23wish to do so, to assume the responsibility for accounting and
24paying to the Department all tax accruing under this Act with
25respect to such sales, if the servicemen who are affected do
26not make written objection to the Department to this

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1arrangement.
2(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
3100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
48-14-18; 100-1171, eff. 1-4-19.)
5 Section 25. The Retailers' Occupation Tax Act is amended by
6changing Section 3 as follows:
7 (35 ILCS 120/3) (from Ch. 120, par. 442)
8 Sec. 3. Except as provided in this Section, on or before
9the twentieth day of each calendar month, every person engaged
10in the business of selling tangible personal property at retail
11in this State during the preceding calendar month shall file a
12return with the Department, stating:
13 1. The name of the seller;
14 2. His residence address and the address of his
15 principal place of business and the address of the
16 principal place of business (if that is a different
17 address) from which he engages in the business of selling
18 tangible personal property at retail in this State;
19 3. Total amount of receipts received by him during the
20 preceding calendar month or quarter, as the case may be,
21 from sales of tangible personal property, and from services
22 furnished, by him during such preceding calendar month or
23 quarter;
24 4. Total amount received by him during the preceding

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1 calendar month or quarter on charge and time sales of
2 tangible personal property, and from services furnished,
3 by him prior to the month or quarter for which the return
4 is filed;
5 5. Deductions allowed by law;
6 6. Gross receipts which were received by him during the
7 preceding calendar month or quarter and upon the basis of
8 which the tax is imposed;
9 7. The amount of credit provided in Section 2d of this
10 Act;
11 8. The amount of tax due;
12 9. The signature of the taxpayer; and
13 10. Such other reasonable information as the
14 Department may require.
15 On and after January 1, 2018, except for returns for motor
16vehicles, watercraft, aircraft, and trailers that are required
17to be registered with an agency of this State, with respect to
18retailers whose annual gross receipts average $20,000 or more,
19all returns required to be filed pursuant to this Act shall be
20filed electronically. Retailers who demonstrate that they do
21not have access to the Internet or demonstrate hardship in
22filing electronically may petition the Department to waive the
23electronic filing requirement.
24 If a taxpayer fails to sign a return within 30 days after
25the proper notice and demand for signature by the Department,
26the return shall be considered valid and any amount shown to be

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1due on the return shall be deemed assessed.
2 Each return shall be accompanied by the statement of
3prepaid tax issued pursuant to Section 2e for which credit is
4claimed.
5 Prior to October 1, 2003, and on and after September 1,
62004 a retailer may accept a Manufacturer's Purchase Credit
7certification from a purchaser in satisfaction of Use Tax as
8provided in Section 3-85 of the Use Tax Act if the purchaser
9provides the appropriate documentation as required by Section
103-85 of the Use Tax Act. A Manufacturer's Purchase Credit
11certification, accepted by a retailer prior to October 1, 2003
12and on and after September 1, 2004 as provided in Section 3-85
13of the Use Tax Act, may be used by that retailer to satisfy
14Retailers' Occupation Tax liability in the amount claimed in
15the certification, not to exceed 6.25% of the receipts subject
16to tax from a qualifying purchase. A Manufacturer's Purchase
17Credit reported on any original or amended return filed under
18this Act after October 20, 2003 for reporting periods prior to
19September 1, 2004 shall be disallowed. Manufacturer's
20Purchaser Credit reported on annual returns due on or after
21January 1, 2005 will be disallowed for periods prior to
22September 1, 2004. No Manufacturer's Purchase Credit may be
23used after September 30, 2003 through August 31, 2004 to
24satisfy any tax liability imposed under this Act, including any
25audit liability.
26 The Department may require returns to be filed on a

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

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

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1The distributor, importing distributor, or manufacturer shall
2notify the retailer as to the method by which the distributor,
3importing distributor, or manufacturer will provide the sales
4information. If the retailer is unable to receive the sales
5information by electronic means, the distributor, importing
6distributor, or manufacturer shall furnish the sales
7information by personal delivery or by mail. For purposes of
8this paragraph, the term "electronic means" includes, but is
9not limited to, the use of a secure Internet website, e-mail,
10or facsimile.
11 If a total amount of less than $1 is payable, refundable or
12creditable, such amount shall be disregarded if it is less than
1350 cents and shall be increased to $1 if it is 50 cents or more.
14 Beginning October 1, 1993, a taxpayer who has an average
15monthly tax liability of $150,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1994, a taxpayer who has
18an average monthly tax liability of $100,000 or more shall make
19all payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1995, a taxpayer who has
21an average monthly tax liability of $50,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 2000, a taxpayer who has
24an annual tax liability of $200,000 or more shall make all
25payments required by rules of the Department by electronic
26funds transfer. The term "annual tax liability" shall be the

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

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

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

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1a retailer of aircraft, watercraft, motor vehicles, or trailers
2transfers more than one aircraft, watercraft, motor vehicle, or
3trailer to a purchaser for use as a qualifying rolling stock as
4provided in Section 2-5 of this Act, then that seller may
5report the transfer of all aircraft, watercraft, motor vehicles
6or trailers involved in that transaction to the Department on
7the same uniform invoice-transaction reporting return form.
8For purposes of this Section, "watercraft" means a Class 2,
9Class 3, or Class 4 watercraft as defined in Section 3-2 of the
10Boat Registration and Safety Act, a personal watercraft, or any
11boat equipped with an inboard motor.
12 In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every person who is engaged in the
15business of leasing or renting such items and who, in
16connection with such business, sells any such item to a
17retailer for the purpose of resale is, notwithstanding any
18other provision of this Section to the contrary, authorized to
19meet the return-filing requirement of this Act by reporting the
20transfer of all the aircraft, watercraft, motor vehicles, or
21trailers transferred for resale during a month to the
22Department on the same uniform invoice-transaction reporting
23return form on or before the 20th of the month following the
24month in which the transfer takes place. Notwithstanding any
25other provision of this Act to the contrary, all returns filed
26under this paragraph must be filed by electronic means in the

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

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

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

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1mandate of this paragraph.
2 If the user who would otherwise pay tax to the retailer
3wants the transaction reporting return filed and the payment of
4the tax or proof of exemption made to the Department before the
5retailer is willing to take these actions and such user has not
6paid the tax to the retailer, such user may certify to the fact
7of such delay by the retailer and may (upon the Department
8being satisfied of the truth of such certification) transmit
9the information required by the transaction reporting return
10and the remittance for tax or proof of exemption directly to
11the Department and obtain his tax receipt or exemption
12determination, in which event the transaction reporting return
13and tax remittance (if a tax payment was required) shall be
14credited by the Department to the proper retailer's account
15with the Department, but without the vendor's 2.1% or 1.75%
16discount provided for in this Section being allowed. When the
17user pays the tax directly to the Department, he shall pay the
18tax in the same amount and in the same form in which it would be
19remitted if the tax had been remitted to the Department by the
20retailer.
21 Refunds made by the seller during the preceding return
22period to purchasers, on account of tangible personal property
23returned to the seller, shall be allowed as a deduction under
24subdivision 5 of his monthly or quarterly return, as the case
25may be, in case the seller had theretofore included the
26receipts from the sale of such tangible personal property in a

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1return filed by him and had paid the tax imposed by this Act
2with respect to such receipts.
3 Where the seller is a corporation, the return filed on
4behalf of such corporation shall be signed by the president,
5vice-president, secretary or treasurer or by the properly
6accredited agent of such corporation.
7 Where the seller is a limited liability company, the return
8filed on behalf of the limited liability company shall be
9signed by a manager, member, or properly accredited agent of
10the limited liability company.
11 Except as provided in this Section, the retailer filing the
12return under this Section shall, at the time of filing such
13return, pay to the Department the amount of tax imposed by this
14Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
15on and after January 1, 1990, or $5 per calendar year,
16whichever is greater, which is allowed to reimburse the
17retailer for the expenses incurred in keeping records,
18preparing and filing returns, remitting the tax and supplying
19data to the Department on request. On and after January 1, 1990
20and prior to January 1, 2020, in no event shall the discount
21allowed to any vendor be less than $5 in any calendar year. On
22and after January 1, 2020, in no event shall the discount
23allowed to any vendor be less than $5 in any calendar year or
24more than $1,000 in any calendar year. Any prepayment made
25pursuant to Section 2d of this Act shall be included in the
26amount on which such 2.1% or 1.75% discount is computed. In the

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1case of retailers who report and pay the tax on a transaction
2by transaction basis, as provided in this Section, such
3discount shall be taken with each such tax remittance instead
4of when such retailer files his periodic return. The discount
5allowed under this Section is allowed only for returns that are
6filed in the manner required by this Act. The Department may
7disallow the discount for retailers whose certificate of
8registration is revoked at the time the return is filed, but
9only if the Department's decision to revoke the certificate of
10registration has become final.
11 Before October 1, 2000, if the taxpayer's average monthly
12tax liability to the Department under this Act, the Use Tax
13Act, the Service Occupation Tax Act, and the Service Use Tax
14Act, excluding any liability for prepaid sales tax to be
15remitted in accordance with Section 2d of this Act, was $10,000
16or more during the preceding 4 complete calendar quarters, he
17shall file a return with the Department each month by the 20th
18day of the month next following the month during which such tax
19liability is incurred and shall make payments to the Department
20on or before the 7th, 15th, 22nd and last day of the month
21during which such liability is incurred. On and after October
221, 2000, if the taxpayer's average monthly tax liability to the
23Department under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Service Use Tax Act, excluding any
25liability for prepaid sales tax to be remitted in accordance
26with Section 2d of this Act, was $20,000 or more during the

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

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1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during which
4such tax liability is incurred begins on or after January 1,
51989, and prior to January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year or 100% of the taxpayer's
9actual liability for the quarter monthly reporting period. The
10amount of such quarter monthly payments shall be credited
11against the final tax liability of the taxpayer's return for
12that month. Before October 1, 2000, once applicable, the
13requirement of the making of quarter monthly payments to the
14Department by taxpayers having an average monthly tax liability
15of $10,000 or more as determined in the manner provided above
16shall continue until such taxpayer's average monthly liability
17to the Department during the preceding 4 complete calendar
18quarters (excluding the month of highest liability and the
19month of lowest liability) is less than $9,000, or until such
20taxpayer's average monthly liability to the Department as
21computed for each calendar quarter of the 4 preceding complete
22calendar quarter period is less than $10,000. However, if a
23taxpayer can show the Department that a substantial change in
24the taxpayer's business has occurred which causes the taxpayer
25to anticipate that his average monthly tax liability for the
26reasonably foreseeable future will fall below the $10,000

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1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status. On
3and after October 1, 2000, once applicable, the requirement of
4the making of quarter monthly payments to the Department by
5taxpayers having an average monthly tax liability of $20,000 or
6more as determined in the manner provided above shall continue
7until such taxpayer's average monthly liability to the
8Department during the preceding 4 complete calendar quarters
9(excluding the month of highest liability and the month of
10lowest liability) is less than $19,000 or until such taxpayer's
11average monthly liability to the Department as computed for
12each calendar quarter of the 4 preceding complete calendar
13quarter period is less than $20,000. However, if a taxpayer can
14show the Department that a substantial change in the taxpayer's
15business has occurred which causes the taxpayer to anticipate
16that his average monthly tax liability for the reasonably
17foreseeable future will fall below the $20,000 threshold stated
18above, then such taxpayer may petition the Department for a
19change in such taxpayer's reporting status. The Department
20shall change such taxpayer's reporting status unless it finds
21that such change is seasonal in nature and not likely to be
22long term. If any such quarter monthly payment is not paid at
23the time or in the amount required by this Section, then the
24taxpayer shall be liable for penalties and interest on the
25difference between the minimum amount due as a payment and the
26amount of such quarter monthly payment actually and timely

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1paid, except insofar as the taxpayer has previously made
2payments for that month to the Department in excess of the
3minimum payments previously due as provided in this Section.
4The Department shall make reasonable rules and regulations to
5govern the quarter monthly payment amount and quarter monthly
6payment dates for taxpayers who file on other than a calendar
7monthly basis.
8 The provisions of this paragraph apply before October 1,
92001. Without regard to whether a taxpayer is required to make
10quarter monthly payments as specified above, any taxpayer who
11is required by Section 2d of this Act to collect and remit
12prepaid taxes and has collected prepaid taxes which average in
13excess of $25,000 per month during the preceding 2 complete
14calendar quarters, shall file a return with the Department as
15required by Section 2f and shall make payments to the
16Department on or before the 7th, 15th, 22nd and last day of the
17month during which such liability is incurred. If the month
18during which such tax liability is incurred began prior to
19September 1, 1985 (the effective date of Public Act 84-221),
20each payment shall be in an amount not less than 22.5% of the
21taxpayer's actual liability under Section 2d. If the month
22during which such tax liability is incurred begins on or after
23January 1, 1986, each payment shall be in an amount equal to
2422.5% of the taxpayer's actual liability for the month or 27.5%
25of the taxpayer's liability for the same calendar month of the
26preceding calendar year. If the month during which such tax

SB1132- 84 -LRB101 06875 HLH 51907 b
1liability is incurred begins on or after January 1, 1987, each
2payment shall be in an amount equal to 22.5% of the taxpayer's
3actual liability for the month or 26.25% of the taxpayer's
4liability for the same calendar month of the preceding year.
5The amount of such quarter monthly payments shall be credited
6against the final tax liability of the taxpayer's return for
7that month filed under this Section or Section 2f, as the case
8may be. Once applicable, the requirement of the making of
9quarter monthly payments to the Department pursuant to this
10paragraph shall continue until such taxpayer's average monthly
11prepaid tax collections during the preceding 2 complete
12calendar quarters is $25,000 or less. If any such quarter
13monthly payment is not paid at the time or in the amount
14required, the taxpayer shall be liable for penalties and
15interest on such difference, except insofar as the taxpayer has
16previously made payments for that month in excess of the
17minimum payments previously due.
18 The provisions of this paragraph apply on and after October
191, 2001. Without regard to whether a taxpayer is required to
20make quarter monthly payments as specified above, any taxpayer
21who is required by Section 2d of this Act to collect and remit
22prepaid taxes and has collected prepaid taxes that average in
23excess of $20,000 per month during the preceding 4 complete
24calendar quarters shall file a return with the Department as
25required by Section 2f and shall make payments to the
26Department on or before the 7th, 15th, 22nd and last day of the

SB1132- 85 -LRB101 06875 HLH 51907 b
1month during which the liability is incurred. Each payment
2shall be in an amount equal to 22.5% of the taxpayer's actual
3liability for the month or 25% of the taxpayer's liability for
4the same calendar month of the preceding year. The amount of
5the quarter monthly payments shall be credited against the
6final tax liability of the taxpayer's return for that month
7filed under this Section or Section 2f, as the case may be.
8Once applicable, the requirement of the making of quarter
9monthly payments to the Department pursuant to this paragraph
10shall continue until the taxpayer's average monthly prepaid tax
11collections during the preceding 4 complete calendar quarters
12(excluding the month of highest liability and the month of
13lowest liability) is less than $19,000 or until such taxpayer's
14average monthly liability to the Department as computed for
15each calendar quarter of the 4 preceding complete calendar
16quarters is less than $20,000. If any such quarter monthly
17payment is not paid at the time or in the amount required, the
18taxpayer shall be liable for penalties and interest on such
19difference, except insofar as the taxpayer has previously made
20payments for that month in excess of the minimum payments
21previously due.
22 If any payment provided for in this Section exceeds the
23taxpayer's liabilities under this Act, the Use Tax Act, the
24Service Occupation Tax Act and the Service Use Tax Act, as
25shown on an original monthly return, the Department shall, if
26requested by the taxpayer, issue to the taxpayer a credit

SB1132- 86 -LRB101 06875 HLH 51907 b
1memorandum no later than 30 days after the date of payment. The
2credit evidenced by such credit memorandum may be assigned by
3the taxpayer to a similar taxpayer under this Act, the Use Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department. If no such request is made, the
7taxpayer may credit such excess payment against tax liability
8subsequently to be remitted to the Department under this Act,
9the Use Tax Act, the Service Occupation Tax Act or the Service
10Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determined that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's 2.1%
14and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
15of the difference between the credit taken and that actually
16due multiplied by the vendor discount amount, and that taxpayer
17shall be liable for penalties and interest on such difference.
18 If a retailer of motor fuel is entitled to a credit under
19Section 2d of this Act which exceeds the taxpayer's liability
20to the Department under this Act for the month which the
21taxpayer is filing a return, the Department shall issue the
22taxpayer a credit memorandum for the excess.
23 Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund, a special fund in the
25State treasury which is hereby created, the net revenue
26realized for the preceding month from the 1% tax imposed under

SB1132- 87 -LRB101 06875 HLH 51907 b
1this Act.
2 Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund, a special
4fund in the State treasury which is hereby created, 4% of the
5net revenue realized for the preceding month from the 6.25%
6general rate.
7 Beginning August 1, 2000, each month the Department shall
8pay into the County and Mass Transit District Fund 20% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. Beginning
11September 1, 2010, each month the Department shall pay into the
12County and Mass Transit District Fund 20% of the net revenue
13realized for the preceding month from the 1.25% rate on the
14selling price of sales tax holiday items.
15 Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of tangible personal property.
19 Beginning August 1, 2000, each month the Department shall
20pay into the Local Government Tax Fund 80% of the net revenue
21realized for the preceding month from the 1.25% rate on the
22selling price of motor fuel and gasohol. Beginning September 1,
232010, each month the Department shall pay into the Local
24Government Tax Fund 80% of the net revenue realized for the
25preceding month from the 1.25% rate on the selling price of
26sales tax holiday items.

SB1132- 88 -LRB101 06875 HLH 51907 b
1 Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8 Beginning July 1, 2011, each month the Department shall pay
9into the Clean Air Act Permit Fund 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of sorbents used in Illinois in the process
12of sorbent injection as used to comply with the Environmental
13Protection Act or the federal Clean Air Act, but the total
14payment into the Clean Air Act Permit Fund under this Act and
15the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
16 Beginning July 1, 2013, each month the Department shall pay
17into the Underground Storage Tank Fund from the proceeds
18collected under this Act, the Use Tax Act, the Service Use Tax
19Act, and the Service Occupation Tax Act an amount equal to the
20average monthly deficit in the Underground Storage Tank Fund
21during the prior year, as certified annually by the Illinois
22Environmental Protection Agency, but the total payment into the
23Underground Storage Tank Fund under this Act, the Use Tax Act,
24the Service Use Tax Act, and the Service Occupation Tax Act
25shall not exceed $18,000,000 in any State fiscal year. As used
26in this paragraph, the "average monthly deficit" shall be equal

SB1132- 89 -LRB101 06875 HLH 51907 b
1to the difference between the average monthly claims for
2payment by the fund and the average monthly revenues deposited
3into the fund, excluding payments made pursuant to this
4paragraph.
5 Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, the Service
7Use Tax Act, the Service Occupation Tax Act, and this Act, each
8month the Department shall deposit $500,000 into the State
9Crime Laboratory Fund.
10 Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to this Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act, such Acts
20being hereinafter called the "Tax Acts" and such aggregate of
212.2% or 3.8%, as the case may be, of moneys being hereinafter
22called the "Tax Act Amount", and (2) the amount transferred to
23the Build Illinois Fund from the State and Local Sales Tax
24Reform Fund shall be less than the Annual Specified Amount (as
25hereinafter defined), an amount equal to the difference shall
26be immediately paid into the Build Illinois Fund from other

SB1132- 90 -LRB101 06875 HLH 51907 b
1moneys received by the Department pursuant to the Tax Acts; the
2"Annual Specified Amount" means the amounts specified below for
3fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount
51986$54,800,000
61987$76,650,000
71988$80,480,000
81989$88,510,000
91990$115,330,000
101991$145,470,000
111992$182,730,000
121993$206,520,000;
13and means the Certified Annual Debt Service Requirement (as
14defined in Section 13 of the Build Illinois Bond Act) or the
15Tax Act Amount, whichever is greater, for fiscal year 1994 and
16each fiscal year thereafter; and further provided, that if on
17the last business day of any month the sum of (1) the Tax Act
18Amount required to be deposited into the Build Illinois Bond
19Account in the Build Illinois Fund during such month and (2)
20the amount transferred to the Build Illinois Fund from the
21State and Local Sales Tax Reform Fund shall have been less than
221/12 of the Annual Specified Amount, an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and, further provided, that in no event shall the
26payments required under the preceding proviso result in

SB1132- 91 -LRB101 06875 HLH 51907 b
1aggregate payments into the Build Illinois Fund pursuant to
2this clause (b) for any fiscal year in excess of the greater of
3(i) the Tax Act Amount or (ii) the Annual Specified Amount for
4such fiscal year. The amounts payable into the Build Illinois
5Fund under clause (b) of the first sentence in this paragraph
6shall be payable only until such time as the aggregate amount
7on deposit under each trust indenture securing Bonds issued and
8outstanding pursuant to the Build Illinois Bond Act is
9sufficient, taking into account any future investment income,
10to fully provide, in accordance with such indenture, for the
11defeasance of or the payment of the principal of, premium, if
12any, and interest on the Bonds secured by such indenture and on
13any Bonds expected to be issued thereafter and all fees and
14costs payable with respect thereto, all as certified by the
15Director of the Bureau of the Budget (now Governor's Office of
16Management and Budget). If on the last business day of any
17month in which Bonds are outstanding pursuant to the Build
18Illinois Bond Act, the aggregate of moneys deposited in the
19Build Illinois Bond Account in the Build Illinois Fund in such
20month shall be less than the amount required to be transferred
21in such month from the Build Illinois Bond Account to the Build
22Illinois Bond Retirement and Interest Fund pursuant to Section
2313 of the Build Illinois Bond Act, an amount equal to such
24deficiency shall be immediately paid from other moneys received
25by the Department pursuant to the Tax Acts to the Build
26Illinois Fund; provided, however, that any amounts paid to the

SB1132- 92 -LRB101 06875 HLH 51907 b
1Build Illinois Fund in any fiscal year pursuant to this
2sentence shall be deemed to constitute payments pursuant to
3clause (b) of the first sentence of this paragraph and shall
4reduce the amount otherwise payable for such fiscal year
5pursuant to that clause (b). The moneys received by the
6Department pursuant to this Act and required to be deposited
7into the Build Illinois Fund are subject to the pledge, claim
8and charge set forth in Section 12 of the Build Illinois Bond
9Act.
10 Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993 $0
241994 53,000,000
251995 58,000,000

SB1132- 93 -LRB101 06875 HLH 51907 b
11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021246,000,000

SB1132- 94 -LRB101 06875 HLH 51907 b
12022260,000,000
22023275,000,000
32024 275,000,000
42025 275,000,000
52026 279,000,000
62027 292,000,000
72028 307,000,000
82029 322,000,000
92030 338,000,000
102031 350,000,000
112032 350,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20 Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

SB1132- 95 -LRB101 06875 HLH 51907 b
1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total Deposit",
6has been deposited.
7 Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois Tax
12Increment Fund 0.27% of 80% of the net revenue realized for the
13preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15 Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a 25-year
20period, the Department shall each month pay into the Energy
21Infrastructure Fund 80% of the net revenue realized from the
226.25% general rate on the selling price of Illinois-mined coal
23that was sold to an eligible business. For purposes of this
24paragraph, the term "eligible business" means a new electric
25generating facility certified pursuant to Section 605-332 of
26the Department of Commerce and Economic Opportunity Law of the

SB1132- 96 -LRB101 06875 HLH 51907 b
1Civil Administrative Code of Illinois.
2 Subject to payment of amounts into the Build Illinois Fund,
3the McCormick Place Expansion Project Fund, the Illinois Tax
4Increment Fund, and the Energy Infrastructure Fund pursuant to
5the preceding paragraphs or in any amendments to this Section
6hereafter enacted, beginning on the first day of the first
7calendar month to occur on or after August 26, 2014 (the
8effective date of Public Act 98-1098), each month, from the
9collections made under Section 9 of the Use Tax Act, Section 9
10of the Service Use Tax Act, Section 9 of the Service Occupation
11Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
12the Department shall pay into the Tax Compliance and
13Administration Fund, to be used, subject to appropriation, to
14fund additional auditors and compliance personnel at the
15Department of Revenue, an amount equal to 1/12 of 5% of 80% of
16the cash receipts collected during the preceding fiscal year by
17the Audit Bureau of the Department under the Use Tax Act, the
18Service Use Tax Act, the Service Occupation Tax Act, the
19Retailers' Occupation Tax Act, and associated local occupation
20and use taxes administered by the Department.
21 Subject to payments of amounts into the Build Illinois
22Fund, the McCormick Place Expansion Project Fund, the Illinois
23Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
24Compliance and Administration Fund as provided in this Section,
25beginning on July 1, 2018 the Department shall pay each month
26into the Downstate Public Transportation Fund the moneys

SB1132- 97 -LRB101 06875 HLH 51907 b
1required to be so paid under Section 2-3 of the Downstate
2Public Transportation Act.
3 Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% thereof shall be paid into the State
5Treasury and 25% shall be reserved in a special account and
6used only for the transfer to the Common School Fund as part of
7the monthly transfer from the General Revenue Fund in
8accordance with Section 8a of the State Finance Act.
9 The Department may, upon separate written notice to a
10taxpayer, require the taxpayer to prepare and file with the
11Department on a form prescribed by the Department within not
12less than 60 days after receipt of the notice an annual
13information return for the tax year specified in the notice.
14Such annual return to the Department shall include a statement
15of gross receipts as shown by the retailer's last Federal
16income tax return. If the total receipts of the business as
17reported in the Federal income tax return do not agree with the
18gross receipts reported to the Department of Revenue for the
19same period, the retailer shall attach to his annual return a
20schedule showing a reconciliation of the 2 amounts and the
21reasons for the difference. The retailer's annual return to the
22Department shall also disclose the cost of goods sold by the
23retailer during the year covered by such return, opening and
24closing inventories of such goods for such year, costs of goods
25used from stock or taken from stock and given away by the
26retailer during such year, payroll information of the

SB1132- 98 -LRB101 06875 HLH 51907 b
1retailer's business during such year and any additional
2reasonable information which the Department deems would be
3helpful in determining the accuracy of the monthly, quarterly
4or annual returns filed by such retailer as provided for in
5this Section.
6 If the annual information return required by this Section
7is not filed when and as required, the taxpayer shall be liable
8as follows:
9 (i) Until January 1, 1994, the taxpayer shall be liable
10 for a penalty equal to 1/6 of 1% of the tax due from such
11 taxpayer under this Act during the period to be covered by
12 the annual return for each month or fraction of a month
13 until such return is filed as required, the penalty to be
14 assessed and collected in the same manner as any other
15 penalty provided for in this Act.
16 (ii) On and after January 1, 1994, the taxpayer shall
17 be liable for a penalty as described in Section 3-4 of the
18 Uniform Penalty and Interest Act.
19 The chief executive officer, proprietor, owner or highest
20ranking manager shall sign the annual return to certify the
21accuracy of the information contained therein. Any person who
22willfully signs the annual return containing false or
23inaccurate information shall be guilty of perjury and punished
24accordingly. The annual return form prescribed by the
25Department shall include a warning that the person signing the
26return may be liable for perjury.

SB1132- 99 -LRB101 06875 HLH 51907 b
1 The provisions of this Section concerning the filing of an
2annual information return do not apply to a retailer who is not
3required to file an income tax return with the United States
4Government.
5 As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12 Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16 For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23 Any person who promotes, organizes, provides retail
24selling space for concessionaires or other types of sellers at
25the Illinois State Fair, DuQuoin State Fair, county fairs,
26local fairs, art shows, flea markets and similar exhibitions or

SB1132- 100 -LRB101 06875 HLH 51907 b
1events, including any transient merchant as defined by Section
22 of the Transient Merchant Act of 1987, is required to file a
3report with the Department providing the name of the merchant's
4business, the name of the person or persons engaged in
5merchant's business, the permanent address and Illinois
6Retailers Occupation Tax Registration Number of the merchant,
7the dates and location of the event and other reasonable
8information that the Department may require. The report must be
9filed not later than the 20th day of the month next following
10the month during which the event with retail sales was held.
11Any person who fails to file a report required by this Section
12commits a business offense and is subject to a fine not to
13exceed $250.
14 Any person engaged in the business of selling tangible
15personal property at retail as a concessionaire or other type
16of seller at the Illinois State Fair, county fairs, art shows,
17flea markets and similar exhibitions or events, or any
18transient merchants, as defined by Section 2 of the Transient
19Merchant Act of 1987, may be required to make a daily report of
20the amount of such sales to the Department and to make a daily
21payment of the full amount of tax due. The Department shall
22impose this requirement when it finds that there is a
23significant risk of loss of revenue to the State at such an
24exhibition or event. Such a finding shall be based on evidence
25that a substantial number of concessionaires or other sellers
26who are not residents of Illinois will be engaging in the

SB1132- 101 -LRB101 06875 HLH 51907 b
1business of selling tangible personal property at retail at the
2exhibition or event, or other evidence of a significant risk of
3loss of revenue to the State. The Department shall notify
4concessionaires and other sellers affected by the imposition of
5this requirement. In the absence of notification by the
6Department, the concessionaires and other sellers shall file
7their returns as otherwise required in this Section.
8(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
999-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
107-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
11 Section 30. The Cigarette Tax Act is amended by changing
12Section 2 as follows:
13 (35 ILCS 130/2) (from Ch. 120, par. 453.2)
14 Sec. 2. Tax imposed; rate; collection, payment, and
15distribution; discount.
16 (a) A tax is imposed upon any person engaged in business as
17a retailer of cigarettes in this State at the rate of 5 1/2
18mills per cigarette sold, or otherwise disposed of in the
19course of such business in this State. In addition to any other
20tax imposed by this Act, a tax is imposed upon any person
21engaged in business as a retailer of cigarettes in this State
22at a rate of 1/2 mill per cigarette sold or otherwise disposed
23of in the course of such business in this State on and after
24January 1, 1947, and shall be paid into the Metropolitan Fair

SB1132- 102 -LRB101 06875 HLH 51907 b
1and Exposition Authority Reconstruction Fund or as otherwise
2provided in Section 29. On and after December 1, 1985, in
3addition to any other tax imposed by this Act, a tax is imposed
4upon any person engaged in business as a retailer of cigarettes
5in this State at a rate of 4 mills per cigarette sold or
6otherwise disposed of in the course of such business in this
7State. Of the additional tax imposed by this amendatory Act of
81985, $9,000,000 of the moneys received by the Department of
9Revenue pursuant to this Act shall be paid each month into the
10Common School Fund. On and after the effective date of this
11amendatory Act of 1989, in addition to any other tax imposed by
12this Act, a tax is imposed upon any person engaged in business
13as a retailer of cigarettes at the rate of 5 mills per
14cigarette sold or otherwise disposed of in the course of such
15business in this State. On and after the effective date of this
16amendatory Act of 1993, in addition to any other tax imposed by
17this Act, a tax is imposed upon any person engaged in business
18as a retailer of cigarettes at the rate of 7 mills per
19cigarette sold or otherwise disposed of in the course of such
20business in this State. On and after December 15, 1997, in
21addition to any other tax imposed by this Act, a tax is imposed
22upon any person engaged in business as a retailer of cigarettes
23at the rate of 7 mills per cigarette sold or otherwise disposed
24of in the course of such business of this State. All of the
25moneys received by the Department of Revenue pursuant to this
26Act and the Cigarette Use Tax Act from the additional taxes

SB1132- 103 -LRB101 06875 HLH 51907 b
1imposed by this amendatory Act of 1997, shall be paid each
2month into the Common School Fund. On and after July 1, 2002,
3in addition to any other tax imposed by this Act, a tax is
4imposed upon any person engaged in business as a retailer of
5cigarettes at the rate of 20.0 mills per cigarette sold or
6otherwise disposed of in the course of such business in this
7State. Beginning on June 24, 2012, in addition to any other tax
8imposed by this Act, a tax is imposed upon any person engaged
9in business as a retailer of cigarettes at the rate of 50 mills
10per cigarette sold or otherwise disposed of in the course of
11such business in this State. All moneys received by the
12Department of Revenue under this Act and the Cigarette Use Tax
13Act from the additional taxes imposed by this amendatory Act of
14the 97th General Assembly shall be paid each month into the
15Healthcare Provider Relief Fund. The payment of such taxes
16shall be evidenced by a stamp affixed to each original package
17of cigarettes, or an authorized substitute for such stamp
18imprinted on each original package of such cigarettes
19underneath the sealed transparent outside wrapper of such
20original package, as hereinafter provided. However, such taxes
21are not imposed upon any activity in such business in
22interstate commerce or otherwise, which activity may not under
23the Constitution and statutes of the United States be made the
24subject of taxation by this State.
25 Beginning on the effective date of this amendatory Act of
26the 92nd General Assembly and through June 30, 2006, all of the

SB1132- 104 -LRB101 06875 HLH 51907 b
1moneys received by the Department of Revenue pursuant to this
2Act and the Cigarette Use Tax Act, other than the moneys that
3are dedicated to the Common School Fund, shall be distributed
4each month as follows: first, there shall be paid into the
5General Revenue Fund an amount which, when added to the amount
6paid into the Common School Fund for that month, equals
7$33,300,000, except that in the month of August of 2004, this
8amount shall equal $83,300,000; then, from the moneys
9remaining, if any amounts required to be paid into the General
10Revenue Fund in previous months remain unpaid, those amounts
11shall be paid into the General Revenue Fund; then, beginning on
12April 1, 2003, from the moneys remaining, $5,000,000 per month
13shall be paid into the School Infrastructure Fund; then, if any
14amounts required to be paid into the School Infrastructure Fund
15in previous months remain unpaid, those amounts shall be paid
16into the School Infrastructure Fund; then the moneys remaining,
17if any, shall be paid into the Long-Term Care Provider Fund. To
18the extent that more than $25,000,000 has been paid into the
19General Revenue Fund and Common School Fund per month for the
20period of July 1, 1993 through the effective date of this
21amendatory Act of 1994 from combined receipts of the Cigarette
22Tax Act and the Cigarette Use Tax Act, notwithstanding the
23distribution provided in this Section, the Department of
24Revenue is hereby directed to adjust the distribution provided
25in this Section to increase the next monthly payments to the
26Long Term Care Provider Fund by the amount paid to the General

SB1132- 105 -LRB101 06875 HLH 51907 b
1Revenue Fund and Common School Fund in excess of $25,000,000
2per month and to decrease the next monthly payments to the
3General Revenue Fund and Common School Fund by that same excess
4amount.
5 Beginning on July 1, 2006, all of the moneys received by
6the Department of Revenue pursuant to this Act and the
7Cigarette Use Tax Act, other than the moneys that are dedicated
8to the Common School Fund and, beginning on the effective date
9of this amendatory Act of the 97th General Assembly, other than
10the moneys from the additional taxes imposed by this amendatory
11Act of the 97th General Assembly that must be paid each month
12into the Healthcare Provider Relief Fund, shall be distributed
13each month as follows: first, there shall be paid into the
14General Revenue Fund an amount that, when added to the amount
15paid into the Common School Fund for that month, equals
16$29,200,000; then, from the moneys remaining, if any amounts
17required to be paid into the General Revenue Fund in previous
18months remain unpaid, those amounts shall be paid into the
19General Revenue Fund; then from the moneys remaining,
20$5,000,000 per month shall be paid into the School
21Infrastructure Fund; then, if any amounts required to be paid
22into the School Infrastructure Fund in previous months remain
23unpaid, those amounts shall be paid into the School
24Infrastructure Fund; then the moneys remaining, if any, shall
25be paid into the Long-Term Care Provider Fund.
26 Moneys collected from the tax imposed on little cigars

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1under Section 10-10 of the Tobacco Products Tax Act of 1995
2shall be included with the moneys collected under the Cigarette
3Tax Act and the Cigarette Use Tax Act when making distributions
4to the Common School Fund, the Healthcare Provider Relief Fund,
5the General Revenue Fund, the School Infrastructure Fund, and
6the Long-Term Care Provider Fund under this Section.
7 When any tax imposed herein terminates or has terminated,
8distributors who have bought stamps while such tax was in
9effect and who therefore paid such tax, but who can show, to
10the Department's satisfaction, that they sold the cigarettes to
11which they affixed such stamps after such tax had terminated
12and did not recover the tax or its equivalent from purchasers,
13shall be allowed by the Department to take credit for such
14absorbed tax against subsequent tax stamp purchases from the
15Department by such distributor.
16 The impact of the tax levied by this Act is imposed upon
17the retailer and shall be prepaid or pre-collected by the
18distributor for the purpose of convenience and facility only,
19and the amount of the tax shall be added to the price of the
20cigarettes sold by such distributor. Collection of the tax
21shall be evidenced by a stamp or stamps affixed to each
22original package of cigarettes, as hereinafter provided. Any
23distributor who purchases stamps may credit any excess payments
24verified by the Department against amounts subsequently due for
25the purchase of additional stamps, until such time as no excess
26payment remains.

SB1132- 107 -LRB101 06875 HLH 51907 b
1 Each distributor shall collect the tax from the retailer at
2or before the time of the sale, shall affix the stamps as
3hereinafter required, and shall remit the tax collected from
4retailers to the Department, as hereinafter provided. Any
5distributor who fails to properly collect and pay the tax
6imposed by this Act shall be liable for the tax. Any
7distributor having cigarettes to which stamps have been affixed
8in his possession for sale on the effective date of this
9amendatory Act of 1989 shall not be required to pay the
10additional tax imposed by this amendatory Act of 1989 on such
11stamped cigarettes. Any distributor having cigarettes to which
12stamps have been affixed in his or her possession for sale at
1312:01 a.m. on the effective date of this amendatory Act of
141993, is required to pay the additional tax imposed by this
15amendatory Act of 1993 on such stamped cigarettes. This
16payment, less the discount provided in subsection (b), shall be
17due when the distributor first makes a purchase of cigarette
18tax stamps after the effective date of this amendatory Act of
191993, or on the first due date of a return under this Act after
20the effective date of this amendatory Act of 1993, whichever
21occurs first. Any distributor having cigarettes to which stamps
22have been affixed in his possession for sale on December 15,
231997 shall not be required to pay the additional tax imposed by
24this amendatory Act of 1997 on such stamped cigarettes.
25 Any distributor having cigarettes to which stamps have been
26affixed in his or her possession for sale on July 1, 2002 shall

SB1132- 108 -LRB101 06875 HLH 51907 b
1not be required to pay the additional tax imposed by this
2amendatory Act of the 92nd General Assembly on those stamped
3cigarettes.
4 Any retailer having cigarettes in his or her possession on
5June 24, 2012 to which tax stamps have been affixed is not
6required to pay the additional tax that begins on June 24, 2012
7imposed by this amendatory Act of the 97th General Assembly on
8those stamped cigarettes. Any distributor having cigarettes in
9his or her possession on June 24, 2012 to which tax stamps have
10been affixed, and any distributor having stamps in his or her
11possession on June 24, 2012 that have not been affixed to
12packages of cigarettes before June 24, 2012, is required to pay
13the additional tax that begins on June 24, 2012 imposed by this
14amendatory Act of the 97th General Assembly to the extent the
15calendar year 2012 average monthly volume of cigarette stamps
16in the distributor's possession exceeds the average monthly
17volume of cigarette stamps purchased by the distributor in
18calendar year 2011. This payment, less the discount provided in
19subsection (b), is due when the distributor first makes a
20purchase of cigarette stamps on or after June 24, 2012 or on
21the first due date of a return under this Act occurring on or
22after June 24, 2012, whichever occurs first. Those distributors
23may elect to pay the additional tax on packages of cigarettes
24to which stamps have been affixed and on any stamps in the
25distributor's possession that have not been affixed to packages
26of cigarettes over a period not to exceed 12 months from the

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1due date of the additional tax by notifying the Department in
2writing. The first payment for distributors making such
3election is due when the distributor first makes a purchase of
4cigarette tax stamps on or after June 24, 2012 or on the first
5due date of a return under this Act occurring on or after June
624, 2012, whichever occurs first. Distributors making such an
7election are not entitled to take the discount provided in
8subsection (b) on such payments.
9 Distributors making sales of cigarettes to secondary
10distributors shall add the amount of the tax to the price of
11the cigarettes sold by the distributors. Secondary
12distributors making sales of cigarettes to retailers shall
13include the amount of the tax in the price of the cigarettes
14sold to retailers. The amount of tax shall not be less than the
15amount of taxes imposed by the State and all local
16jurisdictions. The amount of local taxes shall be calculated
17based on the location of the retailer's place of business shown
18on the retailer's certificate of registration or
19sub-registration issued to the retailer pursuant to Section 2a
20of the Retailers' Occupation Tax Act. The original packages of
21cigarettes sold to the retailer shall bear all the required
22stamps, or other indicia, for the taxes included in the price
23of cigarettes.
24 The amount of the Cigarette Tax imposed by this Act shall
25be separately stated, apart from the price of the goods, by
26distributors, manufacturer representatives, secondary

SB1132- 110 -LRB101 06875 HLH 51907 b
1distributors, and retailers, in all bills and sales invoices.
2 (b) The distributor shall be required to collect the taxes
3provided under paragraph (a) hereof, and, to cover the costs of
4such collection, shall be allowed a discount during any year
5commencing July 1st and ending the following June 30th in
6accordance with the schedule set out hereinbelow, which
7discount shall be allowed at the time of purchase of the stamps
8when purchase is required by this Act, or at the time when the
9tax is remitted to the Department without the purchase of
10stamps from the Department when that method of paying the tax
11is required or authorized by this Act. Prior to December 1,
121985, a discount equal to 1 2/3% of the amount of the tax up to
13and including the first $700,000 paid hereunder by such
14distributor to the Department during any such year; 1 1/3% of
15the next $700,000 of tax or any part thereof, paid hereunder by
16such distributor to the Department during any such year; 1% of
17the next $700,000 of tax, or any part thereof, paid hereunder
18by such distributor to the Department during any such year, and
192/3 of 1% of the amount of any additional tax paid hereunder by
20such distributor to the Department during any such year shall
21apply. On and after December 1, 1985, a discount equal to 1.75%
22of the amount of the tax payable under this Act up to and
23including the first $3,000,000 paid hereunder by such
24distributor to the Department during any such year and 1.5% of
25the amount of any additional tax paid hereunder by such
26distributor to the Department during any such year shall apply.

SB1132- 111 -LRB101 06875 HLH 51907 b
1On and after December 1, 1985 and until January 1, 2020, the
2discount amount shall be 1.75% of the amount of the tax payable
3under this Act up to and including the first $3,000,000 paid
4hereunder by such distributor to the Department during any such
5year and 1.5% of the amount of any additional tax paid
6hereunder by such distributor to the Department during any the
7year. On and after January 1, 2020, the discount amount shall
8be 1.75% of the tax payable under this Act during the calendar
9year; however, on and after January 1, 2020, in no event shall
10the discount allowed to any distributor be less than $5 in any
11calendar year or more than $1,000 in any calendar year.
12 Two or more distributors that use a common means of
13affixing revenue tax stamps or that are owned or controlled by
14the same interests shall be treated as a single distributor for
15the purpose of computing the discount.
16 (c) The taxes herein imposed are in addition to all other
17occupation or privilege taxes imposed by the State of Illinois,
18or by any political subdivision thereof, or by any municipal
19corporation.
20(Source: P.A. 100-1171, eff. 1-4-19.)
21 Section 35. The Cigarette Use Tax Act is amended by
22changing Section 3 as follows:
23 (35 ILCS 135/3) (from Ch. 120, par. 453.33)
24 Sec. 3. Stamp payment. The tax hereby imposed shall be

SB1132- 112 -LRB101 06875 HLH 51907 b
1collected by a distributor maintaining a place of business in
2this State or a distributor authorized by the Department
3pursuant to Section 7 hereof to collect the tax, and the amount
4of the tax shall be added to the price of the cigarettes sold
5by such distributor. Collection of the tax shall be evidenced
6by a stamp or stamps affixed to each original package of
7cigarettes or by an authorized substitute for such stamp
8imprinted on each original package of such cigarettes
9underneath the sealed transparent outside wrapper of such
10original package, except as hereinafter provided. Each
11distributor who is required or authorized to collect the tax
12herein imposed, before delivering or causing to be delivered
13any original packages of cigarettes in this State to any
14purchaser, shall firmly affix a proper stamp or stamps to each
15such package, or (in the case of manufacturers of cigarettes in
16original packages which are contained inside a sealed
17transparent wrapper) shall imprint the required language on the
18original package of cigarettes beneath such outside wrapper as
19hereinafter provided. Such stamp or stamps need not be affixed
20to the original package of any cigarettes with respect to which
21the distributor is required to affix a like stamp or stamps by
22virtue of the Cigarette Tax Act, however, and no tax imprint
23need be placed underneath the sealed transparent wrapper of an
24original package of cigarettes with respect to which the
25distributor is required or authorized to employ a like tax
26imprint by virtue of the Cigarette Tax Act. Any distributor who

SB1132- 113 -LRB101 06875 HLH 51907 b
1purchases stamps may credit any excess payments verified by the
2Department against amounts subsequently due for the purchase of
3additional stamps, until such time as no excess payment
4remains.
5 No stamp or imprint may be affixed to, or made upon, any
6package of cigarettes unless that package complies with all
7requirements of the federal Cigarette Labeling and Advertising
8Act, 15 U.S.C. 1331 and following, for the placement of labels,
9warnings, or any other information upon a package of cigarettes
10that is sold within the United States. Under the authority of
11Section 6, the Department shall revoke the license of any
12distributor that is determined to have violated this paragraph.
13A person may not affix a stamp on a package of cigarettes,
14cigarette papers, wrappers, or tubes if that individual package
15has been marked for export outside the United States with a
16label or notice in compliance with Section 290.185 of Title 27
17of the Code of Federal Regulations. It is not a defense to a
18proceeding for violation of this paragraph that the label or
19notice has been removed, mutilated, obliterated, or altered in
20any manner.
21 Only distributors licensed under this Act and
22transporters, as defined in Section 9c of the Cigarette Tax
23Act, may possess unstamped original packages of cigarettes.
24Prior to shipment to an Illinois retailer or secondary
25distributor, a stamp shall be applied to each original package
26of cigarettes sold to the retailer or secondary distributor. A

SB1132- 114 -LRB101 06875 HLH 51907 b
1distributor may apply a tax stamp only to an original package
2of cigarettes purchased or obtained directly from an in-state
3maker, manufacturer, or fabricator licensed as a distributor
4under Section 4 of this Act or an out-of-state maker,
5manufacturer, or fabricator holding a permit under Section 7 of
6this Act. A licensed distributor may ship or otherwise cause to
7be delivered unstamped original packages of cigarettes in,
8into, or from this State. A licensed distributor may transport
9unstamped original packages of cigarettes to a facility,
10wherever located, owned or controlled by such distributor;
11however, a distributor may not transport unstamped original
12packages of cigarettes to a facility where retail sales of
13cigarettes take place or to a facility where a secondary
14distributor makes sales for resale. Any licensed distributor
15that ships or otherwise causes to be delivered unstamped
16original packages of cigarettes into, within, or from this
17State shall ensure that the invoice or equivalent documentation
18and the bill of lading or freight bill for the shipment
19identifies the true name and address of the consignor or
20seller, the true name and address of the consignee or
21purchaser, and the quantity by brand style of the cigarettes so
22transported, provided that this Section shall not be construed
23as to impose any requirement or liability upon any common or
24contract carrier.
25 Distributors making sales of cigarettes to secondary
26distributors shall add the amount of the tax to the price of

SB1132- 115 -LRB101 06875 HLH 51907 b
1the cigarettes sold by the distributors. Secondary
2distributors making sales of cigarettes to retailers shall
3include the amount of the tax in the price of the cigarettes
4sold to retailers. The amount of tax shall not be less than the
5amount of taxes imposed by the State and all local
6jurisdictions. The amount of local taxes shall be calculated
7based on the location of the retailer's place of business shown
8on the retailer's certificate of registration or
9sub-registration issued to the retailer pursuant to Section 2a
10of the Retailers' Occupation Tax Act. The original packages of
11cigarettes sold by the retailer shall bear all the required
12stamps, or other indicia, for the taxes included in the price
13of cigarettes.
14 Stamps, when required hereunder, shall be purchased from
15the Department, or any person authorized by the Department, by
16distributors. On and after July 1, 2003, payment for such
17stamps must be made by means of electronic funds transfer. The
18Department may refuse to sell stamps to any person who does not
19comply with the provisions of this Act. Beginning on June 6,
202002 and through June 30, 2002, persons holding valid licenses
21as distributors may purchase cigarette tax stamps up to an
22amount equal to 115% of the distributor's average monthly
23cigarette tax stamp purchases over the 12 calendar months prior
24to June 6, 2002.
25 Prior to December 1, 1985, the Department shall allow a
26distributor 21 days in which to make final payment of the

SB1132- 116 -LRB101 06875 HLH 51907 b
1amount to be paid for such stamps, by allowing the distributor
2to make payment for the stamps at the time of purchasing them
3with a draft which shall be in such form as the Department
4prescribes, and which shall be payable within 21 days
5thereafter: Provided that such distributor has filed with the
6Department, and has received the Department's approval of, a
7bond, which is in addition to the bond required under Section 4
8of this Act, payable to the Department in an amount equal to
980% of such distributor's average monthly tax liability to the
10Department under this Act during the preceding calendar year or
11$500,000, whichever is less. The bond shall be joint and
12several and shall be in the form of a surety company bond in
13such form as the Department prescribes, or it may be in the
14form of a bank certificate of deposit or bank letter of credit.
15The bond shall be conditioned upon the distributor's payment of
16the amount of any 21-day draft which the Department accepts
17from that distributor for the delivery of stamps to that
18distributor under this Act. The distributor's failure to pay
19any such draft, when due, shall also make such distributor
20automatically liable to the Department for a penalty equal to
2125% of the amount of such draft.
22 On and after December 1, 1985 and until July 1, 2003, the
23Department shall allow a distributor 30 days in which to make
24final payment of the amount to be paid for such stamps, by
25allowing the distributor to make payment for the stamps at the
26time of purchasing them with a draft which shall be in such

SB1132- 117 -LRB101 06875 HLH 51907 b
1form as the Department prescribes, and which shall be payable
2within 30 days thereafter, and beginning on January 1, 2003 and
3thereafter, the draft shall be payable by means of electronic
4funds transfer: Provided that such distributor has filed with
5the Department, and has received the Department's approval of,
6a bond, which is in addition to the bond required under Section
74 of this Act, payable to the Department in an amount equal to
8150% of such distributor's average monthly tax liability to the
9Department under this Act during the preceding calendar year or
10$750,000, whichever is less, except that as to bonds filed on
11or after January 1, 1987, such additional bond shall be in an
12amount equal to 100% of such distributor's average monthly tax
13liability under this Act during the preceding calendar year or
14$750,000, whichever is less. The bond shall be joint and
15several and shall be in the form of a surety company bond in
16such form as the Department prescribes, or it may be in the
17form of a bank certificate of deposit or bank letter of credit.
18The bond shall be conditioned upon the distributor's payment of
19the amount of any 30-day draft which the Department accepts
20from that distributor for the delivery of stamps to that
21distributor under this Act. The distributor's failure to pay
22any such draft, when due, shall also make such distributor
23automatically liable to the Department for a penalty equal to
2425% of the amount of such draft.
25 Every prior continuous compliance taxpayer shall be exempt
26from all requirements under this Section concerning the

SB1132- 118 -LRB101 06875 HLH 51907 b
1furnishing of such bond, as defined in this Section, as a
2condition precedent to his being authorized to engage in the
3business licensed under this Act. This exemption shall continue
4for each such taxpayer until such time as he may be determined
5by the Department to be delinquent in the filing of any
6returns, or is determined by the Department (either through the
7Department's issuance of a final assessment which has become
8final under the Act, or by the taxpayer's filing of a return
9which admits tax to be due that is not paid) to be delinquent
10or deficient in the paying of any tax under this Act, at which
11time that taxpayer shall become subject to the bond
12requirements of this Section and, as a condition of being
13allowed to continue to engage in the business licensed under
14this Act, shall be required to furnish bond to the Department
15in such form as provided in this Section. Such taxpayer shall
16furnish such bond for a period of 2 years, after which, if the
17taxpayer has not been delinquent in the filing of any returns,
18or delinquent or deficient in the paying of any tax under this
19Act, the Department may reinstate such person as a prior
20continuance compliance taxpayer. Any taxpayer who fails to pay
21an admitted or established liability under this Act may also be
22required to post bond or other acceptable security with the
23Department guaranteeing the payment of such admitted or
24established liability.
25 Except as otherwise provided in this Section, any person
26aggrieved by any decision of the Department under this Section

SB1132- 119 -LRB101 06875 HLH 51907 b
1may, within the time allowed by law, protest and request a
2hearing before the Department, whereupon the Department shall
3give notice and shall hold a hearing in conformity with the
4provisions of this Act and then issue its final administrative
5decision in the matter to such person. Effective July 1, 2013,
6protests concerning matters that are subject to the
7jurisdiction of the Illinois Independent Tax Tribunal shall be
8filed in accordance with the Illinois Independent Tax Tribunal
9Act of 2012, and hearings concerning those matters shall be
10held before the Tribunal in accordance with that Act. With
11respect to protests filed with the Department prior to July 1,
122013 that would otherwise be subject to the jurisdiction of the
13Illinois Independent Tax Tribunal, the person filing the
14protest may elect to be subject to the provisions of the
15Illinois Independent Tax Tribunal Act of 2012 at any time on or
16after July 1, 2013, but not later than 30 days after the date
17on which the protest was filed. If made, the election shall be
18irrevocable. In the absence of such a protest filed within the
19time allowed by law, the Department's decision shall become
20final without any further determination being made or notice
21given.
22 The Department shall discharge any surety and shall release
23and return any bond or security deposited, assigned, pledged,
24or otherwise provided to it by a taxpayer under this Section
25within 30 days after:
26 (1) such Taxpayer becomes a prior continuous

SB1132- 120 -LRB101 06875 HLH 51907 b
1 compliance taxpayer; or
2 (2) such taxpayer has ceased to collect receipts on
3 which he is required to remit tax to the Department, has
4 filed a final tax return, and has paid to the Department an
5 amount sufficient to discharge his remaining tax liability
6 as determined by the Department under this Act. The
7 Department shall make a final determination of the
8 taxpayer's outstanding tax liability as expeditiously as
9 possible after his final tax return has been filed. If the
10 Department cannot make such final determination within 45
11 days after receiving the final tax return, within such
12 period it shall so notify the taxpayer, stating its reasons
13 therefor.
14 At the time of purchasing such stamps from the Department
15when purchase is required by this Act, or at the time when the
16tax which he has collected is remitted by a distributor to the
17Department without the purchase of stamps from the Department
18when that method of remitting the tax that has been collected
19is required or authorized by this Act, the distributor shall be
20allowed a discount during any year commencing July 1 and ending
21the following June 30 in accordance with the schedule set out
22hereinbelow, from the amount to be paid by him to the
23Department for such stamps, or to be paid by him to the
24Department on the basis of monthly remittances (as the case may
25be), to cover the cost, to such distributor, of collecting the
26tax herein imposed by affixing such stamps to the original

SB1132- 121 -LRB101 06875 HLH 51907 b
1packages of cigarettes sold by such distributor or by placing
2tax imprints underneath the sealed transparent wrapper of
3original packages of cigarettes sold by such distributor (as
4the case may be). : (1) Prior to December 1, 1985, a discount
5equal to 1-2/3% of the amount of the tax up to and including
6the first $700,000 paid hereunder by such distributor to the
7Department during any such year; 1-1/3% of the next $700,000 of
8tax or any part thereof, paid hereunder by such distributor to
9the Department during any such year; 1% of the next $700,000 of
10tax, or any part thereof, paid hereunder by such distributor to
11the Department during any such year; and 2/3 of 1% of the
12amount of any additional tax paid hereunder by such distributor
13to the Department during any such year or (2) On and after
14December 1, 1985 and until January 1, 2020, a discount equal to
151.75% of the amount of the tax payable under this Act up to and
16including the first $3,000,000 paid hereunder by such
17distributor to the Department during any such year and 1.5% of
18the amount of any additional tax paid hereunder by such
19distributor to the Department during any such year. On and
20after January 1, 2020, the discount shall be equal to 1.75% of
21the tax paid by the distributor to the Department under this
22Act during the calendar year; however, on and after January 1,
232020, in no event shall the discount allowed to any distributor
24be less than $5 in any calendar year or more than $1,000 in any
25calendar year.
26 Two or more distributors that use a common means of

SB1132- 122 -LRB101 06875 HLH 51907 b
1affixing revenue tax stamps or that are owned or controlled by
2the same interests shall be treated as a single distributor for
3the purpose of computing the discount.
4 Cigarette manufacturers who are distributors under Section
57(a) of this Act, and who place their cigarettes in original
6packages which are contained inside a sealed transparent
7wrapper, shall be required to remit the tax which they are
8required to collect under this Act to the Department by
9remitting the amount thereof to the Department by the 5th day
10of each month, covering cigarettes shipped or otherwise
11delivered to points in Illinois to purchasers during the
12preceding calendar month, but a distributor need not remit to
13the Department the tax so collected by him from purchasers
14under this Act to the extent to which such distributor is
15required to remit the tax imposed by the Cigarette Tax Act to
16the Department with respect to the same cigarettes. All taxes
17upon cigarettes under this Act are a direct tax upon the retail
18consumer and shall conclusively be presumed to be precollected
19for the purpose of convenience and facility only. Cigarette
20manufacturers that are distributors licensed under Section
217(a) of this Act and who place their cigarettes in original
22packages which are contained inside a sealed transparent
23wrapper, before delivering such cigarettes or causing such
24cigarettes to be delivered in this State to purchasers, shall
25evidence their obligation to collect and remit the tax due with
26respect to such cigarettes by imprinting language to be

SB1132- 123 -LRB101 06875 HLH 51907 b
1prescribed by the Department on each original package of such
2cigarettes underneath the sealed transparent outside wrapper
3of such original package, in such place thereon and in such
4manner as the Department may prescribe; provided (as stated
5hereinbefore) that this requirement does not apply when such
6distributor is required or authorized by the Cigarette Tax Act
7to place the tax imprint provided for in the last paragraph of
8Section 3 of that Act underneath the sealed transparent wrapper
9of such original package of cigarettes. Such imprinted language
10shall acknowledge the manufacturer's collection and payment of
11or liability for the tax imposed by this Act with respect to
12such cigarettes.
13 The Department shall adopt the design or designs of the tax
14stamps and shall procure the printing of such stamps in such
15amounts and denominations as it deems necessary to provide for
16the affixation of the proper amount of tax stamps to each
17original package of cigarettes.
18 Where tax stamps are required, the Department may authorize
19distributors to affix revenue tax stamps by imprinting tax
20meter stamps upon original packages of cigarettes. The
21Department shall adopt rules and regulations relating to the
22imprinting of such tax meter stamps as will result in payment
23of the proper taxes as herein imposed. No distributor may affix
24revenue tax stamps to original packages of cigarettes by
25imprinting meter stamps thereon unless such distributor has
26first obtained permission from the Department to employ this

SB1132- 124 -LRB101 06875 HLH 51907 b
1method of affixation. The Department shall regulate the use of
2tax meters and may, to assure the proper collection of the
3taxes imposed by this Act, revoke or suspend the privilege,
4theretofore granted by the Department to any distributor, to
5imprint tax meter stamps upon original packages of cigarettes.
6 The tax hereby imposed and not paid pursuant to this
7Section shall be paid to the Department directly by any person
8using such cigarettes within this State, pursuant to Section 12
9hereof.
10 A distributor shall not affix, or cause to be affixed, any
11stamp or imprint to a package of cigarettes, as provided for in
12this Section, if the tobacco product manufacturer, as defined
13in Section 10 of the Tobacco Product Manufacturers' Escrow Act,
14that made or sold the cigarettes has failed to become a
15participating manufacturer, as defined in subdivision (a)(1)
16of Section 15 of the Tobacco Product Manufacturers' Escrow Act,
17or has failed to create a qualified escrow fund for any
18cigarettes manufactured by the tobacco product manufacturer
19and sold in this State or otherwise failed to bring itself into
20compliance with subdivision (a)(2) of Section 15 of the Tobacco
21Product Manufacturers' Escrow Act.
22(Source: P.A. 100-1171, eff. 1-4-19.)
23 Section 40. The Hotel Operators' Occupation Tax Act is
24amended by changing Section 6 as follows:

SB1132- 125 -LRB101 06875 HLH 51907 b
1 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
2 Sec. 6. Filing of returns and distribution of proceeds.
3 Except as provided hereinafter in this Section, on or
4before the last day of each calendar month, every person
5engaged in the business of renting, leasing or letting rooms in
6a hotel in this State during the preceding calendar month shall
7file a return with the Department, stating:
8 1. The name of the operator;
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 renting,
13 leasing or letting rooms in a hotel in this State;
14 3. Total amount of rental receipts received by him
15 during the preceding calendar month from renting, leasing
16 or letting rooms during such preceding calendar month;
17 4. Total amount of rental receipts received by him
18 during the preceding calendar month from renting, leasing
19 or letting rooms to permanent residents during such
20 preceding calendar month;
21 5. Total amount of other exclusions from gross rental
22 receipts allowed by this Act;
23 6. Gross rental receipts which were received by him
24 during the preceding calendar month and upon the basis of
25 which the tax is imposed;
26 7. The amount of tax due;

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1 8. Such other reasonable information as the Department
2 may require.
3 If the operator's average monthly tax liability to the
4Department does not exceed $200, the Department may authorize
5his returns to be filed on a quarter annual basis, with the
6return for January, February and March of a given year being
7due by April 30 of such year; with the return for April, May
8and June of a given year being due by July 31 of such year; with
9the return for July, August and September of a given year being
10due by October 31 of such year, and with the return for
11October, November and December of a given year being due by
12January 31 of the following year.
13 If the operator's average monthly tax liability to the
14Department does not exceed $50, the Department may authorize
15his returns to be filed on an annual basis, with the return for
16a given year being due by January 31 of the following year.
17 Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as monthly
19returns.
20 Notwithstanding any other provision in this Act concerning
21the time within which an operator may file his return, in the
22case of any operator who ceases to engage in a kind of business
23which makes him responsible for filing returns under this Act,
24such operator shall file a final return under this Act with the
25Department not more than 1 month after discontinuing such
26business.

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1 Where the same person has more than 1 business registered
2with the Department under separate registrations under this
3Act, such person shall not file each return that is due as a
4single return covering all such registered businesses, but
5shall file separate returns for each such registered business.
6 In his return, the operator shall determine the value of
7any consideration other than money received by him in
8connection with the renting, leasing or letting of rooms in the
9course of his business and he shall include such value in his
10return. Such determination shall be subject to review and
11revision by the Department in the manner hereinafter provided
12for the correction of returns.
13 Where the operator is a corporation, the return filed on
14behalf of such corporation shall be signed by the president,
15vice-president, secretary or treasurer or by the properly
16accredited agent of such corporation.
17 The person filing the return herein provided for shall, at
18the time of filing such return, pay to the Department the
19amount of tax herein imposed. The operator filing the return
20under this Section shall, at the time of filing such return,
21pay to the Department the amount of tax imposed by this Act
22less the vendor discount amount a discount of 2.1% or $25 per
23calendar year, whichever is greater, which is allowed to
24reimburse the operator for the expenses incurred in keeping
25records, preparing and filing returns, remitting the tax and
26supplying data to the Department on request. Prior to January

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11, 2020, the vendor discount amount shall be 2.1% or $25 per
2calendar year, whichever is greater. On and after January 1,
32020, the vendor discount amount shall be 1.75% of the proceeds
4collected during the calendar year; however, on and after
5January 1, 2020, in no event shall the discount allowed to any
6person be less than $5 in any calendar year or more than $1,000
7in any calendar year.
8 If any payment provided for in this Section exceeds the
9operator's liabilities under this Act, as shown on an original
10return, the Department may authorize the operator to credit
11such excess payment against liability subsequently to be
12remitted to the Department under this Act, in accordance with
13reasonable rules adopted by the Department. If the Department
14subsequently determines that all or any part of the credit
15taken was not actually due to the operator, the operator's
16discount shall be reduced by an amount equal to the difference
17between the discount as applied to the credit taken and that
18actually due, and that operator shall be liable for penalties
19and interest on such difference.
20 There shall be deposited in the Build Illinois Fund in the
21State Treasury for each State fiscal year 40% of the amount of
22total net proceeds from the tax imposed by subsection (a) of
23Section 3. Of the remaining 60%, $5,000,000 shall be deposited
24in the Illinois Sports Facilities Fund and credited to the
25Subsidy Account each fiscal year by making monthly deposits in
26the amount of 1/8 of $5,000,000 plus cumulative deficiencies in

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1such deposits for prior months, and an additional $8,000,000
2shall be deposited in the Illinois Sports Facilities Fund and
3credited to the Advance Account each fiscal year by making
4monthly deposits in the amount of 1/8 of $8,000,000 plus any
5cumulative deficiencies in such deposits for prior months;
6provided, that for fiscal years ending after June 30, 2001, the
7amount to be so deposited into the Illinois Sports Facilities
8Fund and credited to the Advance Account each fiscal year shall
9be increased from $8,000,000 to the then applicable Advance
10Amount and the required monthly deposits beginning with July
112001 shall be in the amount of 1/8 of the then applicable
12Advance Amount plus any cumulative deficiencies in those
13deposits for prior months. (The deposits of the additional
14$8,000,000 or the then applicable Advance Amount, as
15applicable, during each fiscal year shall be treated as
16advances of funds to the Illinois Sports Facilities Authority
17for its corporate purposes to the extent paid to the Authority
18or its trustee and shall be repaid into the General Revenue
19Fund in the State Treasury by the State Treasurer on behalf of
20the Authority pursuant to Section 19 of the Illinois Sports
21Facilities Authority Act, as amended. If in any fiscal year the
22full amount of the then applicable Advance Amount is not repaid
23into the General Revenue Fund, then the deficiency shall be
24paid from the amount in the Local Government Distributive Fund
25that would otherwise be allocated to the City of Chicago under
26the State Revenue Sharing Act.)

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1 For purposes of the foregoing paragraph, the term "Advance
2Amount" means, for fiscal year 2002, $22,179,000, and for
3subsequent fiscal years through fiscal year 2032, 105.615% of
4the Advance Amount for the immediately preceding fiscal year,
5rounded up to the nearest $1,000.
6 Of the remaining 60% of the amount of total net proceeds
7prior to August 1, 2011 from the tax imposed by subsection (a)
8of Section 3 after all required deposits in the Illinois Sports
9Facilities Fund, the amount equal to 8% of the net revenue
10realized from this Act plus an amount equal to 8% of the net
11revenue realized from any tax imposed under Section 4.05 of the
12Chicago World's Fair-1992 Authority Act during the preceding
13month shall be deposited in the Local Tourism Fund each month
14for purposes authorized by Section 605-705 of the Department of
15Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
16the remaining 60% of the amount of total net proceeds beginning
17on August 1, 2011 from the tax imposed by subsection (a) of
18Section 3 after all required deposits in the Illinois Sports
19Facilities Fund, an amount equal to 8% of the net revenue
20realized from this Act plus an amount equal to 8% of the net
21revenue realized from any tax imposed under Section 4.05 of the
22Chicago World's Fair-1992 Authority Act during the preceding
23month shall be deposited as follows: 18% of such amount shall
24be deposited into the Chicago Travel Industry Promotion Fund
25for the purposes described in subsection (n) of Section 5 of
26the Metropolitan Pier and Exposition Authority Act and the

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1remaining 82% of such amount shall be deposited into the Local
2Tourism Fund each month for purposes authorized by Section
3605-705 of the Department of Commerce and Economic Opportunity
4Law. Beginning on August 1, 1999 and ending on July 31, 2011,
5an amount equal to 4.5% of the net revenue realized from the
6Hotel Operators' Occupation Tax Act during the preceding month
7shall be deposited into the International Tourism Fund for the
8purposes authorized in Section 605-707 of the Department of
9Commerce and Economic Opportunity Law. Beginning on August 1,
102011, an amount equal to 4.5% of the net revenue realized from
11this Act during the preceding month shall be deposited as
12follows: 55% of such amount shall be deposited into the Chicago
13Travel Industry Promotion Fund for the purposes described in
14subsection (n) of Section 5 of the Metropolitan Pier and
15Exposition Authority Act and the remaining 45% of such amount
16deposited into the International Tourism Fund for the purposes
17authorized in Section 605-707 of the Department of Commerce and
18Economic Opportunity Law. "Net revenue realized for a month"
19means the revenue collected by the State under that Act during
20the previous month less the amount paid out during that same
21month as refunds to taxpayers for overpayment of liability
22under that Act.
23 After making all these deposits, all other proceeds of the
24tax imposed under subsection (a) of Section 3 shall be
25deposited in the Tourism Promotion Fund in the State Treasury.
26All moneys received by the Department from the additional tax

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1imposed under subsection (b) of Section 3 shall be deposited
2into the Build Illinois Fund in the State Treasury.
3 The Department may, upon separate written notice to a
4taxpayer, require the taxpayer to prepare and file with the
5Department on a form prescribed by the Department within not
6less than 60 days after receipt of the notice an annual
7information return for the tax year specified in the notice.
8Such annual return to the Department shall include a statement
9of gross receipts as shown by the operator's last State income
10tax return. If the total receipts of the business as reported
11in the State income tax return do not agree with the gross
12receipts reported to the Department for the same period, the
13operator shall attach to his annual information return a
14schedule showing a reconciliation of the 2 amounts and the
15reasons for the difference. The operator's annual information
16return to the Department shall also disclose pay roll
17information of the operator's business during the year covered
18by such return and any additional reasonable information which
19the Department deems would be helpful in determining the
20accuracy of the monthly, quarterly or annual tax returns by
21such operator as hereinbefore provided for in this Section.
22 If the annual information return required by this Section
23is not filed when and as required the taxpayer shall be liable
24for a penalty in an amount determined in accordance with
25Section 3-4 of the Uniform Penalty and Interest Act until such
26return is filed as required, the penalty to be assessed and

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1collected in the same manner as any other penalty provided for
2in this Act.
3 The chief executive officer, proprietor, owner or highest
4ranking manager shall sign the annual return to certify the
5accuracy of the information contained therein. Any person who
6willfully signs the annual return containing false or
7inaccurate information shall be guilty of perjury and punished
8accordingly. The annual return form prescribed by the
9Department shall include a warning that the person signing the
10return may be liable for perjury.
11 The foregoing portion of this Section concerning the filing
12of an annual information return shall not apply to an operator
13who is not required to file an income tax return with the
14United States Government.
15(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
16 Section 45. The Motor Fuel Tax Law is amended by changing
17Sections 2b, 6, and 6a as follows:
18 (35 ILCS 505/2b) (from Ch. 120, par. 418b)
19 Sec. 2b. Receiver's monthly return. In addition to the tax
20collection and reporting responsibilities imposed elsewhere in
21this Act, a person who is required to pay the tax imposed by
22Section 2a of this Act shall pay the tax to the Department by
23return showing all fuel purchased, acquired or received and
24sold, distributed or used during the preceding calendar month

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1including losses of fuel as the result of evaporation or
2shrinkage due to temperature variations, and such other
3reasonable information as the Department may require. Losses of
4fuel as the result of evaporation or shrinkage due to
5temperature variations may not exceed 1% of the total gallons
6in storage at the beginning of the month, plus the receipts of
7gallonage during the month, minus the gallonage remaining in
8storage at the end of the month. Any loss reported that is in
9excess of this amount shall be subject to the tax imposed by
10Section 2a of this Law. On and after July 1, 2001, for each
116-month period January through June, net losses of fuel (for
12each category of fuel that is required to be reported on a
13return) as the result of evaporation or shrinkage due to
14temperature variations may not exceed 1% of the total gallons
15in storage at the beginning of each January, plus the receipts
16of gallonage each January through June, minus the gallonage
17remaining in storage at the end of each June. On and after July
181, 2001, for each 6-month period July through December, net
19losses of fuel (for each category of fuel that is required to
20be reported on a return) as the result of evaporation or
21shrinkage due to temperature variations may not exceed 1% of
22the total gallons in storage at the beginning of each July,
23plus the receipts of gallonage each July through December,
24minus the gallonage remaining in storage at the end of each
25December. Any net loss reported that is in excess of this
26amount shall be subject to the tax imposed by Section 2a of

SB1132- 135 -LRB101 06875 HLH 51907 b
1this Law. For purposes of this Section, "net loss" means the
2number of gallons gained through temperature variations minus
3the number of gallons lost through temperature variations or
4evaporation for each of the respective 6-month periods.
5 The return shall be prescribed by the Department and shall
6be filed between the 1st and 20th days of each calendar month.
7The Department may, in its discretion, combine the returns
8filed under this Section, Section 5, and Section 5a of this
9Act. The return must be accompanied by appropriate
10computer-generated magnetic media supporting schedule data in
11the format required by the Department, unless, as provided by
12rule, the Department grants an exception upon petition of a
13taxpayer. If the return is filed timely, the seller shall take
14a discount of 2% through June 30, 2003 and 1.75% thereafter
15which is allowed to reimburse the seller for the expenses
16incurred in keeping records, preparing and filing returns,
17collecting and remitting the tax and supplying data to the
18Department on request. The discount, however, shall be
19applicable only to the amount of payment which accompanies a
20return that is filed timely in accordance with this Section.
21Prior to January 1, 2020, the vendor discount amount shall be
221.75%. On and after January 1, 2020, the vendor discount amount
23shall be 1.75% of the proceeds collected during the calendar
24year; however, on and after January 1, 2020, in no event shall
25the discount allowed to any person be less than $5 in any
26calendar year or more than $1,000 in any calendar year.

SB1132- 136 -LRB101 06875 HLH 51907 b
1 If any payment provided for in this Section exceeds the
2receiver's liabilities under this Act, as shown on an original
3return, the Department may authorize the receiver to credit
4such excess payment against liability subsequently to be
5remitted to the Department under this Act, in accordance with
6reasonable rules adopted by the Department. If the Department
7subsequently determines that all or any part of the credit
8taken was not actually due to the receiver, the receiver's
9discount shall be reduced by an amount equal to the difference
10between the discount as applied to the credit taken and that
11actually due, and that receiver shall be liable for penalties
12and interest on such difference.
13(Source: P.A. 100-1171, eff. 1-4-19.)
14 (35 ILCS 505/6) (from Ch. 120, par. 422)
15 Sec. 6. Collection of tax; distributors. A distributor who
16sells or distributes any motor fuel, which he is required by
17Section 5 to report to the Department when filing a return,
18shall (except as hereinafter provided) collect at the time of
19such sale and distribution, the amount of tax imposed under
20this Act on all such motor fuel sold and distributed, and at
21the time of making a return, the distributor shall pay to the
22Department the amount so collected less a discount of 2%
23through June 30, 2003 and 1.75% thereafter which is allowed to
24reimburse the distributor for the expenses incurred in keeping
25records, preparing and filing returns, collecting and

SB1132- 137 -LRB101 06875 HLH 51907 b
1remitting the tax and supplying data to the Department on
2request, and shall also pay to the Department an amount equal
3to the amount that would be collectible as a tax in the event
4of a sale thereof on all such motor fuel used by said
5distributor during the period covered by the return. Prior to
6July 1, 2003, the discount amount shall be 2%. From July 1,
72003 through December 31, 2019, the discount amount shall be
81.75%. On and after January 1, 2020, the discount amount shall
9be 1.75% of the proceeds collected during the calendar year;
10however, on and after January 1, 2020, in no event shall the
11discount allowed to any distributor be less than $5 in any
12calendar year or more than $1,000 in any calendar year.
13However, no payment shall be made based upon dyed diesel fuel
14used by the distributor for non-highway purposes. The discount
15shall only be applicable to the amount of tax payment which
16accompanies a return which is filed timely in accordance with
17Section 5 of this Act. In each subsequent sale of motor fuel on
18which the amount of tax imposed under this Act has been
19collected as provided in this Section, the amount so collected
20shall be added to the selling price, so that the amount of tax
21is paid ultimately by the user of the motor fuel. However, no
22collection or payment shall be made in the case of the sale or
23use of any motor fuel to the extent to which such sale or use of
24motor fuel may not, under the constitution and statutes of the
25United States, be made the subject of taxation by this State. A
26person whose license to act as a distributor of fuel has been

SB1132- 138 -LRB101 06875 HLH 51907 b
1revoked shall, at the time of making a return, also pay to the
2Department an amount equal to the amount that would be
3collectible as a tax in the event of a sale thereof on all
4motor fuel, which he is required by the second paragraph of
5Section 5 to report to the Department in making a return, and
6which he had on hand on the date on which the license was
7revoked, and with respect to which no tax had been previously
8paid under this Act.
9 A distributor may make tax free sales of motor fuel, with
10respect to which he is otherwise required to collect the tax,
11only as specified in the following items 1 through 7.
12 1. When the sale is made to a person holding a valid
13 unrevoked license as a distributor, by making a specific
14 notation thereof on invoices or sales slip covering each
15 sale.
16 2. When the sale is made with delivery to a purchaser
17 outside of this State.
18 3. When the sale is made to the Federal Government or
19 its instrumentalities.
20 4. When the sale is made to a municipal corporation
21 owning and operating a local transportation system for
22 public service in this State when an official certificate
23 of exemption is obtained in lieu of the tax.
24 5. When the sale is made to a privately owned public
25 utility owning and operating 2 axle vehicles designed and
26 used for transporting more than 7 passengers, which

SB1132- 139 -LRB101 06875 HLH 51907 b
1 vehicles are used as common carriers in general
2 transportation of passengers, are not devoted to any
3 specialized purpose and are operated entirely within the
4 territorial limits of a single municipality or of any group
5 of contiguous municipalities, or in a close radius thereof,
6 and the operations of which are subject to the regulations
7 of the Illinois Commerce Commission, when an official
8 certificate of exemption is obtained in lieu of the tax.
9 6. When a sale of special fuel is made to a person
10 holding a valid, unrevoked license as a supplier, by making
11 a specific notation thereof on the invoice or sales slip
12 covering each such sale.
13 7. When a sale of dyed diesel fuel is made to someone
14 other than a licensed distributor or a licensed supplier
15 for non-highway purposes and the fuel is (i) delivered from
16 a vehicle designed for the specific purpose of such sales
17 and delivered directly into a stationary bulk storage tank
18 that displays the notice required by Section 4f of this
19 Act, (ii) delivered from a vehicle designed for the
20 specific purpose of such sales and delivered directly into
21 the fuel supply tanks of non-highway vehicles that are not
22 required to be registered for highway use, or (iii)
23 dispensed from a dyed diesel fuel dispensing facility that
24 has withdrawal facilities that are not readily accessible
25 to and are not capable of dispensing dyed diesel fuel into
26 the fuel supply tank of a motor vehicle.

SB1132- 140 -LRB101 06875 HLH 51907 b
1 A specific notation is required on the invoice or sales
2 slip covering such sales, and any supporting documentation
3 that may be required by the Department must be obtained by
4 the distributor. The distributor shall obtain and keep the
5 supporting documentation in such form as the Department may
6 require by rule.
7 For purposes of this item 7, a dyed diesel fuel
8 dispensing facility is considered to have withdrawal
9 facilities that are "not readily accessible to and not
10 capable of dispensing dyed diesel fuel into the fuel supply
11 tank of a motor vehicle" only if the dyed diesel fuel is
12 delivered from: (i) a dispenser hose that is short enough
13 so that it will not reach the fuel supply tank of a motor
14 vehicle or (ii) a dispenser that is enclosed by a fence or
15 other physical barrier so that a vehicle cannot pull
16 alongside the dispenser to permit fueling.
17 8. (Blank).
18 All special fuel sold or used for non-highway purposes must
19have a dye added in accordance with Section 4d of this Law.
20 All suits or other proceedings brought for the purpose of
21recovering any taxes, interest or penalties due the State of
22Illinois under this Act may be maintained in the name of the
23Department.
24(Source: P.A. 96-1384, eff. 7-29-10.)
25 (35 ILCS 505/6a) (from Ch. 120, par. 422a)

SB1132- 141 -LRB101 06875 HLH 51907 b
1 Sec. 6a. Collection of tax; suppliers. A supplier, other
2than a licensed distributor, who sells or distributes any
3special fuel, which he is required by Section 5a to report to
4the Department when filing a return, shall (except as
5hereinafter provided) collect at the time of such sale and
6distribution, the amount of tax imposed under this Act on all
7such special fuel sold and distributed, and at the time of
8making a return, the supplier shall pay to the Department the
9amount so collected less a discount of 2% through June 30, 2003
10and 1.75% thereafter which is allowed to reimburse the supplier
11for the expenses incurred in keeping records, preparing and
12filing returns, collecting and remitting the tax and supplying
13data to the Department on request, and shall also pay to the
14Department an amount equal to the amount that would be
15collectible as a tax in the event of a sale thereof on all such
16special fuel used by said supplier during the period covered by
17the return. Prior to July 1, 2003, the discount amount shall be
182%. From July 1, 2003 through December 31, 2019, the discount
19amount shall be 1.75%. On and after January 1, 2020, the
20discount amount shall be 1.75% of the proceeds collected during
21the calendar year; however, on and after January 1, 2020, in no
22event shall the discount allowed to any distributor be less
23than $5 in any calendar year or more than $1,000 in any
24calendar year. However, no payment shall be made based upon
25dyed diesel fuel used by said supplier for non-highway
26purposes. The discount shall only be applicable to the amount

SB1132- 142 -LRB101 06875 HLH 51907 b
1of tax payment which accompanies a return which is filed timely
2in accordance with Section 5(a) of this Act. In each subsequent
3sale of special fuel on which the amount of tax imposed under
4this Act has been collected as provided in this Section, the
5amount so collected shall be added to the selling price, so
6that the amount of tax is paid ultimately by the user of the
7special fuel. However, no collection or payment shall be made
8in the case of the sale or use of any special fuel to the extent
9to which such sale or use of motor fuel may not, under the
10Constitution and statutes of the United States, be made the
11subject of taxation by this State.
12 A person whose license to act as supplier of special fuel
13has been revoked shall, at the time of making a return, also
14pay to the Department an amount equal to the amount that would
15be collectible as a tax in the event of a sale thereof on all
16special fuel, which he is required by the 1st paragraph of
17Section 5a to report to the Department in making a return.
18 A supplier may make tax-free sales of special fuel, with
19respect to which he is otherwise required to collect the tax,
20only as specified in the following items 1 through 7.
21 1. When the sale is made to the federal government or
22 its instrumentalities.
23 2. When the sale is made to a municipal corporation
24 owning and operating a local transportation system for
25 public service in this State when an official certificate
26 of exemption is obtained in lieu of the tax.

SB1132- 143 -LRB101 06875 HLH 51907 b
1 3. When the sale is made to a privately owned public
2 utility owning and operating 2 axle vehicles designed and
3 used for transporting more than 7 passengers, which
4 vehicles are used as common carriers in general
5 transportation of passengers, are not devoted to any
6 specialized purpose and are operated entirely within the
7 territorial limits of a single municipality or of any group
8 of contiguous municipalities, or in a close radius thereof,
9 and the operations of which are subject to the regulations
10 of the Illinois Commerce Commission, when an official
11 certificate of exemption is obtained in lieu of the tax.
12 4. When a sale is made to a person holding a valid
13 unrevoked license as a supplier or a distributor by making
14 a specific notation thereof on invoice or sales slip
15 covering each such sale.
16 5. When a sale of dyed diesel fuel is made to someone
17 other than a licensed distributor or licensed supplier for
18 non-highway purposes and the fuel is (i) delivered from a
19 vehicle designed for the specific purpose of such sales and
20 delivered directly into a stationary bulk storage tank that
21 displays the notice required by Section 4f of this Act,
22 (ii) delivered from a vehicle designed for the specific
23 purpose of such sales and delivered directly into the fuel
24 supply tanks of non-highway vehicles that are not required
25 to be registered for highway use, or (iii) dispensed from a
26 dyed diesel fuel dispensing facility that has withdrawal

SB1132- 144 -LRB101 06875 HLH 51907 b
1 facilities that are not readily accessible to and are not
2 capable of dispensing dyed diesel fuel into the fuel supply
3 tank of a motor vehicle.
4 A specific notation is required on the invoice or sales
5 slip covering such sales, and any supporting documentation
6 that may be required by the Department must be obtained by
7 the supplier. The supplier shall obtain and keep the
8 supporting documentation in such form as the Department may
9 require by rule.
10 For purposes of this item 5, a dyed diesel fuel
11 dispensing facility is considered to have withdrawal
12 facilities that are "not readily accessible to and not
13 capable of dispensing dyed diesel fuel into the fuel supply
14 tank of a motor vehicle" only if the dyed diesel fuel is
15 delivered from: (i) a dispenser hose that is short enough
16 so that it will not reach the fuel supply tank of a motor
17 vehicle or (ii) a dispenser that is enclosed by a fence or
18 other physical barrier so that a vehicle cannot pull
19 alongside the dispenser to permit fueling.
20 6. (Blank).
21 7. When a sale of special fuel is made to a person
22 where delivery is made outside of this State.
23 All special fuel sold or used for non-highway purposes must
24have a dye added in accordance with Section 4d of this Law.
25 All suits or other proceedings brought for the purpose of
26recovering any taxes, interest or penalties due the State of

SB1132- 145 -LRB101 06875 HLH 51907 b
1Illinois under this Act may be maintained in the name of the
2Department.
3(Source: P.A. 96-1384, eff. 7-29-10.)
4 Section 50. The Telecommunications Excise Tax Act is
5amended by changing Section 6 as follows:
6 (35 ILCS 630/6) (from Ch. 120, par. 2006)
7 Sec. 6. Returns; payments. Except as provided hereinafter
8in this Section, on or before the last day of each month, each
9retailer maintaining a place of business in this State shall
10make a return to the Department for the preceding calendar
11month, stating:
12 1. His name;
13 2. The address of his principal place of business, or
14 the address of the principal place of business (if that is
15 a different address) from which he engages in the business
16 of transmitting telecommunications;
17 3. Total amount of gross charges billed by him during
18 the preceding calendar month for providing
19 telecommunications during such calendar month;
20 4. Total amount received by him during the preceding
21 calendar month on credit extended;
22 5. Deductions allowed by law;
23 6. Gross charges which were billed by him during the
24 preceding calendar month and upon the basis of which the

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1 tax is imposed;
2 7. Amount of tax (computed upon Item 6);
3 8. Such other reasonable information as the Department
4 may require.
5 Any taxpayer required to make payments under this Section
6may make the payments by electronic funds transfer. The
7Department shall adopt rules necessary to effectuate a program
8of electronic funds transfer. Any taxpayer who has average
9monthly tax billings due to the Department under this Act and
10the Simplified Municipal Telecommunications Tax Act that
11exceed $1,000 shall make all payments by electronic funds
12transfer as required by rules of the Department and shall file
13the return required by this Section by electronic means as
14required by rules of the Department.
15 If the retailer's average monthly tax billings due to the
16Department under this Act and the Simplified Municipal
17Telecommunications Tax Act do not exceed $1,000, the Department
18may authorize his returns to be filed on a quarter annual
19basis, with the return for January, February and March of a
20given year being due by April 30 of such year; with the return
21for April, May and June of a given year being due by July 31st
22of such year; with the return for July, August and September of
23a given year being due by October 31st of such year; and with
24the return of October, November and December of a given year
25being due by January 31st of the following year.
26 If the retailer is otherwise required to file a monthly or

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1quarterly return and if the retailer's average monthly tax
2billings due to the Department under this Act and the
3Simplified Municipal Telecommunications Tax Act do not exceed
4$400, the Department may authorize his or her return to be
5filed on an annual basis, with the return for a given year
6being due by January 31st of the following year.
7 Notwithstanding any other provision of this Article
8containing the time within which a retailer may file his
9return, in the case of any retailer who ceases to engage in a
10kind of business which makes him responsible for filing returns
11under this Article, such retailer shall file a final return
12under this Article with the Department not more than one month
13after discontinuing such business.
14 In making such return, the retailer shall determine the
15value of any consideration other than money received by him and
16he shall include such value in his return. Such determination
17shall be subject to review and revision by the Department in
18the manner hereinafter provided for the correction of returns.
19 Each retailer whose average monthly liability to the
20Department under this Article and the Simplified Municipal
21Telecommunications Tax Act was $25,000 or more during the
22preceding calendar year, excluding the month of highest
23liability and the month of lowest liability in such calendar
24year, and who is not operated by a unit of local government,
25shall make estimated payments to the Department on or before
26the 7th, 15th, 22nd and last day of the month during which tax

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1collection liability to the Department is incurred in an amount
2not less than the lower of either 22.5% of the retailer's
3actual tax collections for the month or 25% of the retailer's
4actual tax collections for the same calendar month of the
5preceding year. The amount of such quarter monthly payments
6shall be credited against the final liability of the retailer's
7return for that month. Any outstanding credit, approved by the
8Department, arising from the retailer's overpayment of its
9final liability for any month may be applied to reduce the
10amount of any subsequent quarter monthly payment or credited
11against the final liability of the retailer's return for any
12subsequent month. If any quarter monthly payment is not paid at
13the time or in the amount required by this Section, the
14retailer shall be liable for penalty and interest on the
15difference between the minimum amount due as a payment and the
16amount of such payment actually and timely paid, except insofar
17as the retailer has previously made payments for that month to
18the Department in excess of the minimum payments previously
19due.
20 The retailer making the return herein provided for shall,
21at the time of making such return, pay to the Department the
22amount of tax herein imposed, less a discount of 1% which is
23allowed to reimburse the retailer for the expenses incurred in
24keeping records, billing the customer, preparing and filing
25returns, remitting the tax, and supplying data to the
26Department upon request. No discount may be claimed by a

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1retailer on returns not timely filed and for taxes not timely
2remitted. On and after January 1, 2020, in no event shall the
3discount allowed to any retailer be more than $1,000 in any
4calendar year.
5 If any payment provided for in this Section exceeds the
6retailer's liabilities under this Act, as shown on an original
7return, the Department may authorize the retailer to credit
8such excess payment against liability subsequently to be
9remitted to the Department under this Act, in accordance with
10reasonable rules adopted by the Department. If the Department
11subsequently determines that all or any part of the credit
12taken was not actually due to the retailer, the retailer's
13discount shall be reduced by an amount equal to the difference
14between the discount as applied to the credit taken and that
15actually due, and that retailer shall be liable for penalties
16and interest on such difference.
17 On and after the effective date of this Article of 1985, of
18the moneys received by the Department of Revenue pursuant to
19this Article, other than moneys received pursuant to the
20additional taxes imposed by Public Act 90-548:
21 (1) $1,000,000 shall be paid each month into the Common
22 School Fund;
23 (2) beginning on the first day of the first calendar
24 month to occur on or after the effective date of this
25 amendatory Act of the 98th General Assembly, an amount
26 equal to 1/12 of 5% of the cash receipts collected during

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1 the preceding fiscal year by the Audit Bureau of the
2 Department from the tax under this Act and the Simplified
3 Municipal Telecommunications Tax Act shall be paid each
4 month into the Tax Compliance and Administration Fund;
5 those moneys shall be used, subject to appropriation, to
6 fund additional auditors and compliance personnel at the
7 Department of Revenue; and
8 (3) the remainder shall be deposited into the General
9 Revenue Fund.
10 On and after February 1, 1998, however, of the moneys
11received by the Department of Revenue pursuant to the
12additional taxes imposed by Public Act 90-548, one-half shall
13be deposited into the School Infrastructure Fund and one-half
14shall be deposited into the Common School Fund. On and after
15the effective date of this amendatory Act of the 91st General
16Assembly, if in any fiscal year the total of the moneys
17deposited into the School Infrastructure Fund under this Act is
18less than the total of the moneys deposited into that Fund from
19the additional taxes imposed by Public Act 90-548 during fiscal
20year 1999, then, as soon as possible after the close of the
21fiscal year, the Comptroller shall order transferred and the
22Treasurer shall transfer from the General Revenue Fund to the
23School Infrastructure Fund an amount equal to the difference
24between the fiscal year total deposits and the total amount
25deposited into the Fund in fiscal year 1999.
26(Source: P.A. 100-1171, eff. 1-4-19.)

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1 Section 55. The Liquor Control Act of 1934 is amended by
2changing Section 8-2 as follows:
3 (235 ILCS 5/8-2) (from Ch. 43, par. 159)
4 Sec. 8-2. Payments; reports. It is the duty of each
5manufacturer with respect to alcoholic liquor produced or
6imported by such manufacturer, or purchased tax-free by such
7manufacturer from another manufacturer or importing
8distributor, and of each importing distributor as to alcoholic
9liquor purchased by such importing distributor from foreign
10importers or from anyone from any point in the United States
11outside of this State or purchased tax-free from another
12manufacturer or importing distributor, to pay the tax imposed
13by Section 8-1 to the Department of Revenue on or before the
1415th day of the calendar month following the calendar month in
15which such alcoholic liquor is sold or used by such
16manufacturer or by such importing distributor other than in an
17authorized tax-free manner or to pay that tax electronically as
18provided in this Section.
19 Each manufacturer and each importing distributor shall
20make payment under one of the following methods: (1) on or
21before the 15th day of each calendar month, file in person or
22by United States first-class mail, postage pre-paid, with the
23Department of Revenue, on forms prescribed and furnished by the
24Department, a report in writing in such form as may be required

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1by the Department in order to compute, and assure the accuracy
2of, the tax due on all taxable sales and uses of alcoholic
3liquor occurring during the preceding month. Payment of the tax
4in the amount disclosed by the report shall accompany the
5report or, (2) on or before the 15th day of each calendar
6month, electronically file with the Department of Revenue, on
7forms prescribed and furnished by the Department, an electronic
8report in such form as may be required by the Department in
9order to compute, and assure the accuracy of, the tax due on
10all taxable sales and uses of alcoholic liquor occurring during
11the preceding month. An electronic payment of the tax in the
12amount disclosed by the report shall accompany the report. A
13manufacturer or distributor who files an electronic report and
14electronically pays the tax imposed pursuant to Section 8-1 to
15the Department of Revenue on or before the 15th day of the
16calendar month following the calendar month in which such
17alcoholic liquor is sold or used by that manufacturer or
18importing distributor other than in an authorized tax-free
19manner shall pay to the Department the amount of the tax
20imposed pursuant to Section 8-1, less a discount which is
21allowed to reimburse the manufacturer or importing distributor
22for the expenses incurred in keeping and maintaining records,
23preparing and filing the electronic returns, remitting the tax,
24and supplying data to the Department upon request.
25 The discount shall be in an amount as follows:
26 (1) For original returns due on or after January 1,

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1 2003 through September 30, 2003, the discount shall be
2 1.75% or $1,250 per return, whichever is less;
3 (2) For original returns due on or after October 1,
4 2003 through September 30, 2004, the discount shall be 2%
5 or $3,000 per return, whichever is less; and
6 (3) For original returns due on or after October 1,
7 2004 through December 31, 2019, the discount shall be 2% or
8 $2,000 per return, whichever is less; and .
9 (4) For original returns due on and after January 1,
10 2020, 1.75% of the proceeds collected during the calendar
11 year; however, on and after January 1, 2020, in no event
12 shall the discount allowed to any manufacturer or
13 distributor be less than $5 in any calendar year or more
14 than $1,000 in any calendar year.
15 The Department may, if it deems it necessary in order to
16insure the payment of the tax imposed by this Article, require
17returns to be made more frequently than and covering periods of
18less than a month. Such return shall contain such further
19information as the Department may reasonably require.
20 It shall be presumed that all alcoholic liquors acquired or
21made by any importing distributor or manufacturer have been
22sold or used by him in this State and are the basis for the tax
23imposed by this Article unless proven, to the satisfaction of
24the Department, that such alcoholic liquors are (1) still in
25the possession of such importing distributor or manufacturer,
26or (2) prior to the termination of possession have been lost by

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1theft or through unintentional destruction, or (3) that such
2alcoholic liquors are otherwise exempt from taxation under this
3Act.
4 If any payment provided for in this Section exceeds the
5manufacturer's or importing distributor's liabilities under
6this Act, as shown on an original report, the manufacturer or
7importing distributor may credit such excess payment against
8liability subsequently to be remitted to the Department under
9this Act, in accordance with reasonable rules adopted by the
10Department. If the Department subsequently determines that all
11or any part of the credit taken was not actually due to the
12manufacturer or importing distributor, the manufacturer's or
13importing distributor's discount shall be reduced by an amount
14equal to the difference between the discount as applied to the
15credit taken and that actually due, and the manufacturer or
16importing distributor shall be liable for penalties and
17interest on such difference.
18 The Department may require any foreign importer to file
19monthly information returns, by the 15th day of the month
20following the month which any such return covers, if the
21Department determines this to be necessary to the proper
22performance of the Department's functions and duties under this
23Act. Such return shall contain such information as the
24Department may reasonably require.
25 Every manufacturer and importing distributor shall also
26file, with the Department, a bond in an amount not less than

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1$1,000 and not to exceed $100,000 on a form to be approved by,
2and with a surety or sureties satisfactory to, the Department.
3Such bond shall be conditioned upon the manufacturer or
4importing distributor paying to the Department all monies
5becoming due from such manufacturer or importing distributor
6under this Article. The Department shall fix the penalty of
7such bond in each case, taking into consideration the amount of
8alcoholic liquor expected to be sold and used by such
9manufacturer or importing distributor, and the penalty fixed by
10the Department shall be sufficient, in the Department's
11opinion, to protect the State of Illinois against failure to
12pay any amount due under this Article, but the amount of the
13penalty fixed by the Department shall not exceed twice the
14amount of tax liability of a monthly return, nor shall the
15amount of such penalty be less than $1,000. The Department
16shall notify the Commission of the Department's approval or
17disapproval of any such manufacturer's or importing
18distributor's bond, or of the termination or cancellation of
19any such bond, or of the Department's direction to a
20manufacturer or importing distributor that he must file
21additional bond in order to comply with this Section. The
22Commission shall not issue a license to any applicant for a
23manufacturer's or importing distributor's license unless the
24Commission has received a notification from the Department
25showing that such applicant has filed a satisfactory bond with
26the Department hereunder and that such bond has been approved

SB1132- 156 -LRB101 06875 HLH 51907 b
1by the Department. Failure by any licensed manufacturer or
2importing distributor to keep a satisfactory bond in effect
3with the Department or to furnish additional bond to the
4Department, when required hereunder by the Department to do so,
5shall be grounds for the revocation or suspension of such
6manufacturer's or importing distributor's license by the
7Commission. If a manufacturer or importing distributor fails to
8pay any amount due under this Article, his bond with the
9Department shall be deemed forfeited, and the Department may
10institute a suit in its own name on such bond.
11 After notice and opportunity for a hearing the State
12Commission may revoke or suspend the license of any
13manufacturer or importing distributor who fails to comply with
14the provisions of this Section. Notice of such hearing and the
15time and place thereof shall be in writing and shall contain a
16statement of the charges against the licensee. Such notice may
17be given by United States registered or certified mail with
18return receipt requested, addressed to the person concerned at
19his last known address and shall be given not less than 7 days
20prior to the date fixed for the hearing. An order revoking or
21suspending a license under the provisions of this Section may
22be reviewed in the manner provided in Section 7-10 of this Act.
23No new license shall be granted to a person whose license has
24been revoked for a violation of this Section or, in case of
25suspension, shall such suspension be terminated until he has
26paid to the Department all taxes and penalties which he owes

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1the State under the provisions of this Act.
2 Every manufacturer or importing distributor who has, as
3verified by the Department, continuously complied with the
4conditions of the bond under this Act for a period of 2 years
5shall be considered to be a prior continuous compliance
6taxpayer. In determining the consecutive period of time for
7qualification as a prior continuous compliance taxpayer, any
8consecutive period of time of qualifying compliance
9immediately prior to the effective date of this amendatory Act
10of 1987 shall be credited to any manufacturer or importing
11distributor.
12 A manufacturer or importing distributor that is a prior
13continuous compliance taxpayer under this Section and becomes a
14successor as the result of an acquisition, merger, or
15consolidation of a manufacturer or importing distributor shall
16be deemed to be a prior continuous compliance taxpayer with
17respect to the acquired, merged, or consolidated entity.
18 Every prior continuous compliance taxpayer shall be exempt
19from the bond requirements of this Act until the Department has
20determined the taxpayer to be delinquent in the filing of any
21return or deficient in the payment of any tax under this Act.
22Any taxpayer who fails to pay an admitted or established
23liability under this Act may also be required to post bond or
24other acceptable security with the Department guaranteeing the
25payment of such admitted or established liability.
26 The Department shall discharge any surety and shall release

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1and return any bond or security deposit assigned, pledged or
2otherwise provided to it by a taxpayer under this Section
3within 30 days after: (1) such taxpayer becomes a prior
4continuous compliance taxpayer; or (2) such taxpayer has ceased
5to collect receipts on which he is required to remit tax to the
6Department, has filed a final tax return, and has paid to the
7Department an amount sufficient to discharge his remaining tax
8liability as determined by the Department under this Act.
9(Source: P.A. 100-1171, eff. 1-4-19.)
10 Section 99. Effective date. This Act takes effect upon
11becoming law.
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