Bill Text: IL SB1281 | 2019-2020 | 101st General Assembly | Introduced


Bill Title: Amends the Metropolitan Pier and Exposition Authority Act. Changes the name of the Act and Authority to the Metropolitan Public Exposition Authority Act and the Metropolitan Public Exposition Authority. Provides that the Authority may enter into installment payments contracts or lease purchase agreements for specified purposes. Limits the applicability of provisions concerning persons engaged in the business of providing ground transportation and livery vehicles. Requires imposition of a $1 occupation tax on specified persons engaged in the business of providing a transportation network service in the metropolitan area at the McCormick Square campus or a commercial service airport. Increases specified bonding authority of the Authority from $2,850,000,000 to $3,450,000,000. Increases the minimum contract amount requiring a contract to be competitively bid or require a request for proposal. Makes other changes relating to minority-owned, women-owned, and veteran-owned businesses and contractors, contracts for professional services, and contracts entered into pursuant to the Governmental Joint Purchasing Act. Amends various Acts, Laws, and Codes making conforming changes concerning the Act's title and Authority's name. Amends the State Finance Act, Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Increases the amounts that may be deposited into the McCormick Place Expansion Project Fund through the year 2036 (currently, through 2032), allowing for increases each fiscal year thereafter that bonds are outstanding, but not after fiscal year 2070 (currently, 2060). Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-04-12 - Rule 3-9(a) / Re-referred to Assignments [SB1281 Detail]

Download: Illinois-2019-SB1281-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB1281

Introduced 2/7/2019, by Sen. Mattie Hunter

SYNOPSIS AS INTRODUCED:
See Index

Amends the Metropolitan Pier and Exposition Authority Act. Changes the name of the Act and Authority to the Metropolitan Public Exposition Authority Act and the Metropolitan Public Exposition Authority. Provides that the Authority may enter into installment payments contracts or lease purchase agreements for specified purposes. Limits the applicability of provisions concerning persons engaged in the business of providing ground transportation and livery vehicles. Requires imposition of a $1 occupation tax on specified persons engaged in the business of providing a transportation network service in the metropolitan area at the McCormick Square campus or a commercial service airport. Increases specified bonding authority of the Authority from $2,850,000,000 to $3,450,000,000. Increases the minimum contract amount requiring a contract to be competitively bid or require a request for proposal. Makes other changes relating to minority-owned, women-owned, and veteran-owned businesses and contractors, contracts for professional services, and contracts entered into pursuant to the Governmental Joint Purchasing Act. Amends various Acts, Laws, and Codes making conforming changes concerning the Act's title and Authority's name. Amends the State Finance Act, Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Increases the amounts that may be deposited into the McCormick Place Expansion Project Fund through the year 2036 (currently, through 2032), allowing for increases each fiscal year thereafter that bonds are outstanding, but not after fiscal year 2070 (currently, 2060). Effective immediately.
LRB101 04634 AWJ 53493 b
FISCAL NOTE ACT MAY APPLY

A BILL FOR

SB1281LRB101 04634 AWJ 53493 b
1 AN ACT concerning local government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois Governmental Ethics Act is amended
5by changing Section 4A-101 as follows:
6 (5 ILCS 420/4A-101) (from Ch. 127, par. 604A-101)
7 Sec. 4A-101. Persons required to file. The following
8persons shall file verified written statements of economic
9interests, as provided in this Article:
10 (a) Members of the General Assembly and candidates for
11 nomination or election to the General Assembly.
12 (b) Persons holding an elected office in the Executive
13 Branch of this State, and candidates for nomination or
14 election to these offices.
15 (c) Members of a Commission or Board created by the
16 Illinois Constitution, and candidates for nomination or
17 election to such Commission or Board.
18 (d) Persons whose appointment to office is subject to
19 confirmation by the Senate and persons appointed by the
20 Governor to any other position on a board or commission
21 described in subsection (a) of Section 15 of the
22 Gubernatorial Boards and Commissions Act.
23 (e) Holders of, and candidates for nomination or

SB1281- 2 -LRB101 04634 AWJ 53493 b
1 election to, the office of judge or associate judge of the
2 Circuit Court and the office of judge of the Appellate or
3 Supreme Court.
4 (f) Persons who are employed by any branch, agency,
5 authority or board of the government of this State,
6 including but not limited to, the Illinois State Toll
7 Highway Authority, the Illinois Housing Development
8 Authority, the Illinois Community College Board, and
9 institutions under the jurisdiction of the Board of
10 Trustees of the University of Illinois, Board of Trustees
11 of Southern Illinois University, Board of Trustees of
12 Chicago State University, Board of Trustees of Eastern
13 Illinois University, Board of Trustees of Governors
14 Governor's State University, Board of Trustees of Illinois
15 State University, Board of Trustees of Northeastern
16 Illinois University, Board of Trustees of Northern
17 Illinois University, Board of Trustees of Western Illinois
18 University, or Board of Trustees of the Illinois
19 Mathematics and Science Academy, and are compensated for
20 services as employees and not as independent contractors
21 and who:
22 (1) are, or function as, the head of a department,
23 commission, board, division, bureau, authority or
24 other administrative unit within the government of
25 this State, or who exercise similar authority within
26 the government of this State;

SB1281- 3 -LRB101 04634 AWJ 53493 b
1 (2) have direct supervisory authority over, or
2 direct responsibility for the formulation,
3 negotiation, issuance or execution of contracts
4 entered into by the State in the amount of $5,000 or
5 more;
6 (3) have authority for the issuance or
7 promulgation of rules and regulations within areas
8 under the authority of the State;
9 (4) have authority for the approval of
10 professional licenses;
11 (5) have responsibility with respect to the
12 financial inspection of regulated nongovernmental
13 entities;
14 (6) adjudicate, arbitrate, or decide any judicial
15 or administrative proceeding, or review the
16 adjudication, arbitration or decision of any judicial
17 or administrative proceeding within the authority of
18 the State;
19 (7) have supervisory responsibility for 20 or more
20 employees of the State;
21 (8) negotiate, assign, authorize, or grant naming
22 rights or sponsorship rights regarding any property or
23 asset of the State, whether real, personal, tangible,
24 or intangible; or
25 (9) have responsibility with respect to the
26 procurement of goods or services.

SB1281- 4 -LRB101 04634 AWJ 53493 b
1 (g) Persons who are elected to office in a unit of
2 local government, and candidates for nomination or
3 election to that office, including regional
4 superintendents of school districts.
5 (h) Persons appointed to the governing board of a unit
6 of local government, or of a special district, and persons
7 appointed to a zoning board, or zoning board of appeals, or
8 to a regional, county, or municipal plan commission, or to
9 a board of review of any county, and persons appointed to
10 the Board of the Metropolitan Public Pier and Exposition
11 Authority and any Trustee appointed under Section 22 of the
12 Metropolitan Public Pier and Exposition Authority Act, and
13 persons appointed to a board or commission of a unit of
14 local government who have authority to authorize the
15 expenditure of public funds. This subsection does not apply
16 to members of boards or commissions who function in an
17 advisory capacity.
18 (i) Persons who are employed by a unit of local
19 government and are compensated for services as employees
20 and not as independent contractors and who:
21 (1) are, or function as, the head of a department,
22 division, bureau, authority or other administrative
23 unit within the unit of local government, or who
24 exercise similar authority within the unit of local
25 government;
26 (2) have direct supervisory authority over, or

SB1281- 5 -LRB101 04634 AWJ 53493 b
1 direct responsibility for the formulation,
2 negotiation, issuance or execution of contracts
3 entered into by the unit of local government in the
4 amount of $1,000 or greater;
5 (3) have authority to approve licenses and permits
6 by the unit of local government; this item does not
7 include employees who function in a ministerial
8 capacity;
9 (4) adjudicate, arbitrate, or decide any judicial
10 or administrative proceeding, or review the
11 adjudication, arbitration or decision of any judicial
12 or administrative proceeding within the authority of
13 the unit of local government;
14 (5) have authority to issue or promulgate rules and
15 regulations within areas under the authority of the
16 unit of local government; or
17 (6) have supervisory responsibility for 20 or more
18 employees of the unit of local government.
19 (j) Persons on the Board of Trustees of the Illinois
20 Mathematics and Science Academy.
21 (k) Persons employed by a school district in positions
22 that require that person to hold an administrative or a
23 chief school business official endorsement.
24 (l) Special government agents. A "special government
25 agent" is a person who is directed, retained, designated,
26 appointed, or employed, with or without compensation, by or

SB1281- 6 -LRB101 04634 AWJ 53493 b
1 on behalf of a statewide executive branch constitutional
2 officer to make an ex parte communication under Section
3 5-50 of the State Officials and Employees Ethics Act or
4 Section 5-165 of the Illinois Administrative Procedure
5 Act.
6 (m) Members of the board of commissioners of any flood
7 prevention district created under the Flood Prevention
8 District Act or the Beardstown Regional Flood Prevention
9 District Act.
10 (n) Members of the board of any retirement system or
11 investment board established under the Illinois Pension
12 Code, if not required to file under any other provision of
13 this Section.
14 (o) Members of the board of any pension fund
15 established under the Illinois Pension Code, if not
16 required to file under any other provision of this Section.
17 (p) Members of the investment advisory panel created
18 under Section 20 of the Illinois Prepaid Tuition Act.
19 This Section shall not be construed to prevent any unit of
20local government from enacting financial disclosure
21requirements that mandate more information than required by
22this Act.
23(Source: P.A. 96-6, eff. 4-3-09; 96-543, eff. 8-17-09; 96-555,
24eff. 8-18-09; 96-1000, eff. 7-2-10; 97-309, eff. 8-11-11;
2597-754, eff. 7-6-12; revised 10-10-18.)

SB1281- 7 -LRB101 04634 AWJ 53493 b
1 Section 10. The Illinois State Auditing Act is amended by
2changing Section 3-1 as follows:
3 (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
4 Sec. 3-1. Jurisdiction of Auditor General. The Auditor
5General has jurisdiction over all State agencies to make post
6audits and investigations authorized by or under this Act or
7the Constitution.
8 The Auditor General has jurisdiction over local government
9agencies and private agencies only:
10 (a) to make such post audits authorized by or under
11 this Act as are necessary and incidental to a post audit of
12 a State agency or of a program administered by a State
13 agency involving public funds of the State, but this
14 jurisdiction does not include any authority to review local
15 governmental agencies in the obligation, receipt,
16 expenditure or use of public funds of the State that are
17 granted without limitation or condition imposed by law,
18 other than the general limitation that such funds be used
19 for public purposes;
20 (b) to make investigations authorized by or under this
21 Act or the Constitution; and
22 (c) to make audits of the records of local government
23 agencies to verify actual costs of state-mandated programs
24 when directed to do so by the Legislative Audit Commission
25 at the request of the State Board of Appeals under the

SB1281- 8 -LRB101 04634 AWJ 53493 b
1 State Mandates Act.
2 In addition to the foregoing, the Auditor General may
3conduct an audit of the Metropolitan Public Pier and Exposition
4Authority, the Regional Transportation Authority, the Suburban
5Bus Division, the Commuter Rail Division and the Chicago
6Transit Authority and any other subsidized carrier when
7authorized by the Legislative Audit Commission. Such audit may
8be a financial, management or program audit, or any combination
9thereof.
10 The audit shall determine whether they are operating in
11accordance with all applicable laws and regulations. Subject to
12the limitations of this Act, the Legislative Audit Commission
13may by resolution specify additional determinations to be
14included in the scope of the audit.
15 In addition to the foregoing, the Auditor General must also
16conduct a financial audit of the Illinois Sports Facilities
17Authority's expenditures of public funds in connection with the
18reconstruction, renovation, remodeling, extension, or
19improvement of all or substantially all of any existing
20"facility", as that term is defined in the Illinois Sports
21Facilities Authority Act.
22 The Auditor General may also conduct an audit, when
23authorized by the Legislative Audit Commission, of any hospital
24which receives 10% or more of its gross revenues from payments
25from the State of Illinois, Department of Healthcare and Family
26Services (formerly Department of Public Aid), Medical

SB1281- 9 -LRB101 04634 AWJ 53493 b
1Assistance Program.
2 The Auditor General is authorized to conduct financial and
3compliance audits of the Illinois Distance Learning Foundation
4and the Illinois Conservation Foundation.
5 As soon as practical after the effective date of this
6amendatory Act of 1995, the Auditor General shall conduct a
7compliance and management audit of the City of Chicago and any
8other entity with regard to the operation of Chicago O'Hare
9International Airport, Chicago Midway Airport and Merrill C.
10Meigs Field. The audit shall include, but not be limited to, an
11examination of revenues, expenses, and transfers of funds;
12purchasing and contracting policies and practices; staffing
13levels; and hiring practices and procedures. When completed,
14the audit required by this paragraph shall be distributed in
15accordance with Section 3-14.
16 The Auditor General shall conduct a financial and
17compliance and program audit of distributions from the
18Municipal Economic Development Fund during the immediately
19preceding calendar year pursuant to Section 8-403.1 of the
20Public Utilities Act at no cost to the city, village, or
21incorporated town that received the distributions.
22 The Auditor General must conduct an audit of the Health
23Facilities and Services Review Board pursuant to Section 19.5
24of the Illinois Health Facilities Planning Act.
25 The Auditor General of the State of Illinois shall annually
26conduct or cause to be conducted a financial and compliance

SB1281- 10 -LRB101 04634 AWJ 53493 b
1audit of the books and records of any county water commission
2organized pursuant to the Water Commission Act of 1985 and
3shall file a copy of the report of that audit with the Governor
4and the Legislative Audit Commission. The filed audit shall be
5open to the public for inspection. The cost of the audit shall
6be charged to the county water commission in accordance with
7Section 6z-27 of the State Finance Act. The county water
8commission shall make available to the Auditor General its
9books and records and any other documentation, whether in the
10possession of its trustees or other parties, necessary to
11conduct the audit required. These audit requirements apply only
12through July 1, 2007.
13 The Auditor General must conduct audits of the Rend Lake
14Conservancy District as provided in Section 25.5 of the River
15Conservancy Districts Act.
16 The Auditor General must conduct financial audits of the
17Southeastern Illinois Economic Development Authority as
18provided in Section 70 of the Southeastern Illinois Economic
19Development Authority Act.
20 The Auditor General shall conduct a compliance audit in
21accordance with subsections (d) and (f) of Section 30 of the
22Innovation Development and Economy Act.
23(Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09;
2496-939, eff. 6-24-10.)
25 Section 15. The State Finance Act is amended by changing

SB1281- 11 -LRB101 04634 AWJ 53493 b
1Sections 8.25 and 8.25f as follows:
2 (30 ILCS 105/8.25) (from Ch. 127, par. 144.25)
3 Sec. 8.25. Build Illinois Fund; uses.
4 (A) All moneys in the Build Illinois Fund shall be
5transferred, appropriated, and used only for the purposes
6authorized by and subject to the limitations and conditions
7prescribed by this Section. There are established the following
8accounts in the Build Illinois Fund: the McCormick Place
9Account, the Build Illinois Bond Account, the Build Illinois
10Purposes Account, the Park and Conservation Fund Account, and
11the Tourism Advertising and Promotion Account. Amounts
12deposited into the Build Illinois Fund consisting of 1.55%
13before July 1, 1986, and 1.75% on and after July 1, 1986, of
14moneys received by the Department of Revenue under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act, and all amounts deposited
18therein under Section 28 of the Illinois Horse Racing Act of
191975, Section 4.05 of the Chicago World's Fair - 1992 Authority
20Act, and Sections 3 and 6 of the Hotel Operators' Occupation
21Tax Act, shall be credited initially to the McCormick Place
22Account and all other amounts deposited into the Build Illinois
23Fund shall be credited initially to the Build Illinois Bond
24Account. Of the amounts initially so credited to the McCormick
25Place Account in each month, the amount that is to be

SB1281- 12 -LRB101 04634 AWJ 53493 b
1transferred in that month to the Metropolitan Fair and
2Exposition Authority Improvement Bond Fund, as provided below,
3shall remain credited to the McCormick Place Account, and all
4amounts initially so credited in that month in excess thereof
5shall next be credited to the Build Illinois Bond Account. Of
6the amounts credited to the Build Illinois Bond Account in each
7month, the amount that is to be transferred in that month to
8the Build Illinois Bond Retirement and Interest Fund, as
9provided below, shall remain credited to the Build Illinois
10Bond Account, and all amounts so credited in each month in
11excess thereof shall next be credited monthly to the other
12accounts in the following order of priority: first, to the
13Build Illinois Purposes Account, (a) 1/12, or in the case of
14fiscal year 1986, 1/9, of the fiscal year amounts authorized to
15be transferred to the Build Illinois Purposes Fund as provided
16below plus (b) any cumulative deficiency in those transfers for
17prior months; second, 1/12 of $10,000,000, plus any cumulative
18deficiency in those transfers for prior months, to the Park and
19Conservation Fund Account; and third, to the General Revenue
20Fund in the State Treasury all amounts that remain in the Build
21Illinois Fund on the last day of each month and are not
22credited to any account in that Fund.
23 Transfers from the McCormick Place Account in the Build
24Illinois Fund shall be made as follows:
25 Beginning with fiscal year 1985 and continuing for each
26fiscal year thereafter, the Metropolitan Public Pier and

SB1281- 13 -LRB101 04634 AWJ 53493 b
1Exposition Authority shall annually certify to the State
2Comptroller and State Treasurer the amount necessary and
3required during the fiscal year with respect to which the
4certification is made to pay the debt service requirements
5(including amounts to be paid with respect to arrangements to
6provide additional security or liquidity) on all outstanding
7bonds and notes, including refunding bonds (herein
8collectively referred to as bonds) of issues in the aggregate
9amount (excluding the amount of any refunding bonds issued by
10that Authority after January 1, 1986) of not more than
11$312,500,000 issued after July 1, 1984, by that Authority for
12the purposes specified in Sections 10.1 and 13.1 of the
13Metropolitan Public Pier and Exposition Authority Act. In each
14month of the fiscal year in which there are bonds outstanding
15with respect to which the annual certification is made, the
16Comptroller shall order transferred and the Treasurer shall
17transfer from the McCormick Place Account in the Build Illinois
18Fund to the Metropolitan Fair and Exposition Authority
19Improvement Bond Fund an amount equal to 150% of the certified
20amount for that fiscal year divided by the number of months
21during that fiscal year in which bonds of the Authority are
22outstanding, plus any cumulative deficiency in those transfers
23for prior months; provided, that the maximum amount that may be
24so transferred in fiscal year 1985 shall not exceed $15,000,000
25or a lesser sum as is actually necessary and required to pay
26the debt service requirements for that fiscal year after giving

SB1281- 14 -LRB101 04634 AWJ 53493 b
1effect to net operating revenues of that Authority available
2for that purpose as certified by that Authority, and provided
3further that the maximum amount that may be so transferred in
4fiscal year 1986 shall not exceed $30,000,000 and in each
5fiscal year thereafter shall not exceed $33,500,000 in any
6fiscal year or a lesser sum as is actually necessary and
7required to pay the debt service requirements for that fiscal
8year after giving effect to net operating revenues of that
9Authority available for that purpose as certified by that
10Authority.
11 When an amount equal to 100% of the aggregate amount of
12principal and interest in each fiscal year with respect to
13bonds issued after July 1, 1984, that by their terms are
14payable from the Metropolitan Fair and Exposition Authority
15Improvement Bond Fund, including under sinking fund
16requirements, has been so paid and deficiencies in reserves
17established from bond proceeds shall have been remedied, and at
18the time that those amounts have been transferred to the
19Authority as provided in Section 13.1 of the Metropolitan
20Public Pier and Exposition Authority Act, the remaining moneys,
21if any, deposited and to be deposited during each fiscal year
22to the Metropolitan Fair and Exposition Authority Improvement
23Bond Fund shall be transferred to the Metropolitan Fair and
24Exposition Authority Completion Note Subordinate Fund.
25 Transfers from the Build Illinois Bond Account in the Build
26Illinois Fund shall be made as follows:

SB1281- 15 -LRB101 04634 AWJ 53493 b
1 Beginning with fiscal year 1986 and continuing for each
2fiscal year thereafter so long as limited obligation bonds of
3the State issued under the Build Illinois Bond Act remain
4outstanding, the Comptroller shall order transferred and the
5Treasurer shall transfer in each month, commencing in October,
61985, on the last day of that month, from the Build Illinois
7Bond Account to the Build Illinois Bond Retirement and Interest
8Fund in the State Treasury the amount required to be so
9transferred in that month under Section 13 of the Build
10Illinois Bond Act.
11 Transfers from the remaining accounts in the Build Illinois
12Fund shall be made in the following amounts and in the
13following order of priority:
14 Beginning with fiscal year 1986 and continuing each fiscal
15year thereafter, as soon as practicable after the first day of
16each month, commencing in October, 1985, the Comptroller shall
17order transferred and the Treasurer shall transfer from the
18Build Illinois Purposes Account in the Build Illinois Fund to
19the Build Illinois Purposes Fund 1/12th (or in the case of
20fiscal year 1986 1/9) of the amounts specified below for the
21following fiscal years:
22Fiscal YearAmount
231986$35,000,000
241987$45,000,000
251988$50,000,000
261989$55,000,000

SB1281- 16 -LRB101 04634 AWJ 53493 b
11990$55,000,000
21991$50,000,000
31992$16,200,000
41993$16,200,000,
5plus any cumulative deficiency in those transfers for prior
6months.
7 As soon as may be practicable after the first day of each
8month beginning after July 1, 1984, the Comptroller shall order
9transferred and the Treasurer shall transfer from the Park and
10Conservation Fund Account in the Build Illinois Fund to the
11Park and Conservation Fund 1/12 of $10,000,000, plus any
12cumulative deficiency in those transfers for prior months, for
13conservation and park purposes as enumerated in Section 805-420
14of the Department of Natural Resources (Conservation) Law (20
15ILCS 805/805-420), and to pay the debt service requirements on
16all outstanding bonds of an issue in the aggregate amount of
17not more than $40,000,000 issued after January 1, 1985, by the
18State of Illinois for the purposes specified in Section 3(c) of
19the Capital Development Bond Act of 1972, or for the same
20purposes as specified in any other State general obligation
21bond Act enacted after November 1, 1984. Transfers from the
22Park and Conservation Fund to the Capital Development Bond
23Retirement and Interest Fund to pay those debt service
24requirements shall be made in accordance with Section 8.25b of
25this Act.
26 All funds remaining in the Build Illinois Fund on the last

SB1281- 17 -LRB101 04634 AWJ 53493 b
1day of any month and not credited to any account in that Fund
2shall be transferred by the State Treasurer to the General
3Revenue Fund.
4 (B) For the purpose of this Section, "cumulative
5deficiency" shall include all deficiencies in those transfers
6that have occurred since July 1, 1984, as specified in
7subsection (A) of this Section.
8 (C) In addition to any other permitted use of moneys in the
9Fund, and notwithstanding any restriction on the use of the
10Fund, moneys in the Park and Conservation Fund may be
11transferred to the General Revenue Fund as authorized by Public
12Act 87-14. The General Assembly finds that an excess of moneys
13existed in the Fund on July 30, 1991, and the Governor's order
14of July 30, 1991, requesting the Comptroller and Treasurer to
15transfer an amount from the Fund to the General Revenue Fund is
16hereby validated.
17 (D) (Blank).
18(Source: P.A. 90-26, eff. 7-1-97; 90-372, eff. 7-1-98; 90-655,
19eff. 7-30-98; 91-239, eff. 1-1-00.)
20 (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f)
21 Sec. 8.25f. McCormick Place Expansion Project Fund.
22 (a) Deposits. The following amounts shall be deposited into
23the McCormick Place Expansion Project Fund in the State
24Treasury: (i) the moneys required to be deposited into the Fund
25under Section 9 of the Use Tax Act, Section 9 of the Service

SB1281- 18 -LRB101 04634 AWJ 53493 b
1Occupation Tax Act, Section 9 of the Service Use Tax Act, and
2Section 3 of the Retailers' Occupation Tax Act and (ii) the
3moneys required to be deposited into the Fund under subsection
4(g) of Section 13 of the Metropolitan Public Pier and
5Exposition Authority Act. Notwithstanding the foregoing, the
6maximum amount that may be deposited into the McCormick Place
7Expansion Project Fund from item (i) shall not exceed the Total
8Deposit amounts with respect to the following fiscal years:
9Fiscal YearTotal Deposit
101993 $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

SB1281- 19 -LRB101 04634 AWJ 53493 b
12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019 221,000,000
122020233,000,000
132021300,000,000246,000,000
142022300,000,000260,000,000
152023300,000,000275,000,000
162024 300,000,000275,000,000
172025 300,000,000275,000,000
182026 300,000,000279,000,000
192027 375,000,000292,000,000
202028 375,000,000307,000,000
212029 375,000,000322,000,000
222030 375,000,000 338,000,000
232031 375,000,000350,000,000
242032 375,000,000350,000,000
252033 375,000,000
262034 375,000,000

SB1281- 20 -LRB101 04634 AWJ 53493 b
12035 375,000,000
22036450,000,000
3and
4each fiscal year thereafter
5that bonds are outstanding
6under Section 13.2 of the
7Metropolitan Public Pier and Exposition
8Authority Act, but not after
9fiscal year 2070 2060.
10 Provided that all amounts deposited in the Fund and
11requested in the Authority's certificate have been paid to the
12Authority, all amounts remaining in the McCormick Place
13Expansion Project Fund on the last day of any month shall be
14transferred to the General Revenue Fund.
15 (b) Authority certificate. Beginning with fiscal year 1994
16and continuing for each fiscal year thereafter, the Chairman of
17the Metropolitan Public Pier and Exposition Authority shall
18annually certify to the State Comptroller and the State
19Treasurer the amount necessary and required, during the fiscal
20year with respect to which the certification is made, to pay
21the debt service requirements (including amounts to be paid
22with respect to arrangements to provide additional security or
23liquidity) on all outstanding bonds and notes, including
24refunding bonds, (collectively referred to as "bonds") in an
25amount issued by the Authority pursuant to Section 13.2 of the
26Metropolitan Public Pier and Exposition Authority Act. The

SB1281- 21 -LRB101 04634 AWJ 53493 b
1certificate may be amended from time to time as necessary.
2(Source: P.A. 96-898, eff. 5-27-10.)
3 Section 20. The Metropolitan Civic Center Support Act is
4amended by changing Section 2 as follows:
5 (30 ILCS 355/2) (from Ch. 85, par. 1392)
6 Sec. 2. When used in this Act:
7 "Authority" means the River Forest Metropolitan
8Exposition, Auditorium and Office Building Authority, the
9Village Board of Trustees of the Village of Rosemont for the
10sole purposes of rehabilitating, developing and making
11improvements to the O'Hare Exposition Center, or any
12Metropolitan Exposition Auditorium and Office Building
13Authority, Metropolitan Exposition and Auditorium Authority or
14Civic Center Authority created prior to the effective date of
15this amendatory Act of 1983 or hereafter created pursuant to
16the statutes of the State of Illinois, except those created
17pursuant to the Metropolitan Public Pier and Exposition
18Authority Act.
19 "Bonds" means any limited obligation revenue bonds issued
20by the Department before July 1, 1989 and by the Bureau (now
21Office) on or after July 1, 1989 pursuant to Section 7 of this
22Act.
23 "Bond Fund" means the Illinois Civic Center Bond Fund, as
24provided in this Act.

SB1281- 22 -LRB101 04634 AWJ 53493 b
1 "Bond Retirement Fund" means the Illinois Civic Center Bond
2Retirement and Interest Fund, as provided in this Act.
3 "Bond Sale Order" means any order authorizing the issuance
4and sale of Bonds, which order shall be approved by the
5Director of the Governor's Office of Management and Budget.
6 "Budget Director" means the Director of the Governor's
7Office of Management and Budget.
8 "Bureau" means the Bureau of the Budget, (now Governor's
9Office of Management and Budget).
10 "Department" means the Department of Commerce and Economic
11Opportunity.
12 "Director" means the Director of Commerce and Economic
13Opportunity.
14 "Local Bonds" means any bonds subject to State Financial
15Support under subparagraph (i) of paragraph (b) of subsection
16(3) of Section 4 of this Act.
17 "MEAOB Fund" means the Metropolitan Exposition, Auditorium
18and Office Building Fund, as provided in this Act.
19 "Office" means the Governor's Office of Management and
20Budget.
21 "State Financial Support" means either the payment of debt
22service on bonds issued by an Authority or a unit of local
23government or the grant to an Authority of the proceeds of
24Bonds issued by the Department before July 1, 1989 and by the
25Bureau (now Office) on or after July 1, 1989, all in accordance
26with subsection (3) of Section 4 of this Act.

SB1281- 23 -LRB101 04634 AWJ 53493 b
1(Source: P.A. 94-793, eff. 5-19-06.)
2 Section 25. The Build Illinois Act is amended by changing
3Section 1-3 as follows:
4 (30 ILCS 750/1-3) (from Ch. 127, par. 2701-3)
5 Sec. 1-3. The following agencies, boards and entities of
6State government may expend appropriations for the purposes
7contained in this Act: Department of Natural Resources;
8Department of Agriculture; Illinois Finance Authority; Capital
9Development Board; Department of Transportation; Department of
10Central Management Services; Illinois Arts Council;
11Environmental Protection Agency; State Board of Higher
12Education; the Metropolitan Public Pier and Exposition
13Authority; State Board of Education; Illinois Community
14College Board; Board of Trustees of the University of Illinois;
15Board of Trustees of Chicago State University; Board of
16Trustees of Eastern Illinois University; Board of Trustees of
17Governors State University; Board of Trustees of Illinois State
18University; Board of Trustees of Northeastern Illinois
19University; Board of Trustees of Northern Illinois University;
20Board of Trustees of Western Illinois University; and Board of
21Trustees of Southern Illinois University.
22(Source: P.A. 100-695, eff. 8-3-18.)
23 Section 30. The Use Tax Act is amended by changing Section

SB1281- 24 -LRB101 04634 AWJ 53493 b
19 as follows:
2 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
3 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
4and trailers that are required to be registered with an agency
5of this State, each retailer required or authorized to collect
6the tax imposed by this Act shall pay to the Department the
7amount of such tax (except as otherwise provided) at the time
8when he is required to file his return for the period during
9which such tax was collected, less a discount of 2.1% prior to
10January 1, 1990, and 1.75% on and after January 1, 1990, or $5
11per calendar year, whichever is greater, which is allowed to
12reimburse the retailer for expenses incurred in collecting the
13tax, keeping records, preparing and filing returns, remitting
14the tax and supplying data to the Department on request. In the
15case of retailers who report and pay the tax on a transaction
16by transaction basis, as provided in this Section, such
17discount shall be taken with each such tax remittance instead
18of when such retailer files his periodic return. The discount
19allowed under this Section is allowed only for returns that are
20filed in the manner required by this Act. The Department may
21disallow the discount for retailers whose certificate of
22registration is revoked at the time the return is filed, but
23only if the Department's decision to revoke the certificate of
24registration has become final. A retailer need not remit that
25part of any tax collected by him to the extent that he is

SB1281- 25 -LRB101 04634 AWJ 53493 b
1required to remit and does remit the tax imposed by the
2Retailers' Occupation Tax Act, with respect to the sale of the
3same property.
4 Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the retailer, in collecting the tax (except as to motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State), may collect for
11each tax return period, only the tax applicable to that part of
12the selling price actually received during such tax return
13period.
14 Except as provided in this Section, on or before the
15twentieth day of each calendar month, such retailer shall file
16a return for the preceding calendar month. Such return shall be
17filed on forms prescribed by the Department and shall furnish
18such information as the Department may reasonably require. On
19and after January 1, 2018, except for returns for motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State, with respect to
22retailers whose annual gross receipts average $20,000 or more,
23all returns required to be filed pursuant to this Act shall be
24filed electronically. Retailers who demonstrate that they do
25not have access to the Internet or demonstrate hardship in
26filing electronically may petition the Department to waive the

SB1281- 26 -LRB101 04634 AWJ 53493 b
1electronic filing requirement.
2 The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9 1. The name of the seller;
10 2. The address of the principal place of business from
11 which he engages in the business of selling tangible
12 personal property at retail in this State;
13 3. The total amount of taxable receipts received by him
14 during the preceding calendar month from sales of tangible
15 personal property by him during such preceding calendar
16 month, including receipts from charge and time sales, but
17 less all deductions allowed by law;
18 4. The amount of credit provided in Section 2d of this
19 Act;
20 5. The amount of tax due;
21 5-5. The signature of the taxpayer; and
22 6. Such other reasonable information as the Department
23 may require.
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

SB1281- 27 -LRB101 04634 AWJ 53493 b
1due on the return shall be deemed assessed.
2 Beginning October 1, 1993, a taxpayer who has an average
3monthly tax liability of $150,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1995, a taxpayer who has
9an average monthly tax liability of $50,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 2000, a taxpayer who has
12an annual tax liability of $200,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. The term "annual tax liability" shall be the
15sum of the taxpayer's liabilities under this Act, and under all
16other State and local occupation and use tax laws administered
17by the Department, for the immediately preceding calendar year.
18The term "average monthly tax liability" means the sum of the
19taxpayer's liabilities under this Act, and under all other
20State and local occupation and use tax laws administered by the
21Department, for the immediately preceding calendar year
22divided by 12. Beginning on October 1, 2002, a taxpayer who has
23a tax liability in the amount set forth in subsection (b) of
24Section 2505-210 of the Department of Revenue Law shall make
25all payments required by rules of the Department by electronic
26funds transfer.

SB1281- 28 -LRB101 04634 AWJ 53493 b
1 Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make payments
3by electronic funds transfer. All taxpayers required to make
4payments by electronic funds transfer shall make those payments
5for a minimum of one year beginning on October 1.
6 Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9 All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those payments
12in the manner authorized by the Department.
13 The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16 Before October 1, 2000, if the taxpayer's average monthly
17tax liability to the Department under this Act, the Retailers'
18Occupation Tax Act, the Service Occupation Tax Act, the Service
19Use Tax Act was $10,000 or more during the preceding 4 complete
20calendar quarters, he shall file a return with the Department
21each month by the 20th day of the month next following the
22month during which such tax liability is incurred and shall
23make payments to the Department on or before the 7th, 15th,
2422nd and last day of the month during which such liability is
25incurred. On and after October 1, 2000, if the taxpayer's
26average monthly tax liability to the Department under this Act,

SB1281- 29 -LRB101 04634 AWJ 53493 b
1the Retailers' Occupation Tax Act, the Service Occupation Tax
2Act, and the Service Use Tax Act was $20,000 or more during the
3preceding 4 complete calendar quarters, he shall file a return
4with the Department each month by the 20th day of the month
5next following the month during which such tax liability is
6incurred and shall make payment to the Department on or before
7the 7th, 15th, 22nd and last day of the month during which such
8liability is incurred. If the month during which such tax
9liability is incurred began prior to January 1, 1985, each
10payment shall be in an amount equal to 1/4 of the taxpayer's
11actual liability for the month or an amount set by the
12Department not to exceed 1/4 of the average monthly liability
13of the taxpayer to the Department for the preceding 4 complete
14calendar quarters (excluding the month of highest liability and
15the month of lowest liability in such 4 quarter period). If the
16month during which such tax liability is incurred begins on or
17after January 1, 1985, and prior to January 1, 1987, each
18payment shall be in an amount equal to 22.5% of the taxpayer's
19actual liability for the month or 27.5% of the taxpayer's
20liability for the same calendar month of the preceding year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1987, and prior to January 1, 1988, each
23payment shall be in an amount equal to 22.5% of the taxpayer's
24actual liability for the month or 26.25% of the taxpayer's
25liability for the same calendar month of the preceding year. If
26the month during which such tax liability is incurred begins on

SB1281- 30 -LRB101 04634 AWJ 53493 b
1or after January 1, 1988, and prior to January 1, 1989, or
2begins on or after January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year. If the month during which
6such tax liability is incurred begins on or after January 1,
71989, and prior to January 1, 1996, each payment shall be in an
8amount equal to 22.5% of the taxpayer's actual liability for
9the month or 25% of the taxpayer's liability for the same
10calendar month of the preceding year or 100% of the taxpayer's
11actual liability for the quarter monthly reporting period. The
12amount of such quarter monthly payments shall be credited
13against the final tax liability of the taxpayer's return for
14that month. Before October 1, 2000, once applicable, the
15requirement of the making of quarter monthly payments to the
16Department shall continue until such taxpayer's average
17monthly liability to the Department during the preceding 4
18complete calendar quarters (excluding the month of highest
19liability and the month of lowest liability) is less than
20$9,000, or until such taxpayer's average monthly liability to
21the Department as computed for each calendar quarter of the 4
22preceding complete calendar quarter period is less than
23$10,000. 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

SB1281- 31 -LRB101 04634 AWJ 53493 b
1will fall below the $10,000 threshold stated above, then such
2taxpayer may petition the Department for change in such
3taxpayer's reporting status. On and after October 1, 2000, once
4applicable, the requirement of the making of quarter monthly
5payments to the Department shall continue until such taxpayer's
6average monthly liability to the Department during the
7preceding 4 complete calendar quarters (excluding the month of
8highest liability and the month of lowest liability) is less
9than $19,000 or until such taxpayer's average monthly liability
10to the Department as computed for each calendar quarter of the
114 preceding complete calendar quarter period is less than
12$20,000. However, if a taxpayer can show the Department that a
13substantial change in the taxpayer's business has occurred
14which causes the taxpayer to anticipate that his average
15monthly tax liability for the reasonably foreseeable future
16will fall below the $20,000 threshold stated above, then such
17taxpayer may petition the Department for a change in such
18taxpayer's reporting status. The Department shall change such
19taxpayer's reporting status unless it finds that such change is
20seasonal in nature and not likely to be long term. If any such
21quarter monthly payment is not paid at the time or in the
22amount required by this Section, then the taxpayer shall be
23liable for penalties and interest on the difference between the
24minimum amount due and the amount of such quarter monthly
25payment actually and timely paid, except insofar as the
26taxpayer has previously made payments for that month to the

SB1281- 32 -LRB101 04634 AWJ 53493 b
1Department in excess of the minimum payments previously due as
2provided in this Section. The Department shall make reasonable
3rules and regulations to govern the quarter monthly payment
4amount and quarter monthly payment dates for taxpayers who file
5on other than a calendar monthly basis.
6 If any such payment provided for in this Section exceeds
7the taxpayer's liabilities under this Act, the Retailers'
8Occupation Tax Act, the Service Occupation Tax Act and the
9Service Use Tax Act, as shown by an original monthly return,
10the Department shall issue to the taxpayer a credit memorandum
11no later than 30 days after the date of payment, which
12memorandum may be submitted by the taxpayer to the Department
13in payment of tax liability subsequently to be remitted by the
14taxpayer to the Department or be assigned by the taxpayer to a
15similar taxpayer under this Act, the Retailers' Occupation Tax
16Act, the Service Occupation Tax Act or the Service Use Tax Act,
17in accordance with reasonable rules and regulations to be
18prescribed by the Department, except that if such excess
19payment is shown on an original monthly return and is made
20after December 31, 1986, no credit memorandum shall be issued,
21unless requested by the taxpayer. If no such request is made,
22the taxpayer may credit such excess payment against tax
23liability subsequently to be remitted by the taxpayer to the
24Department under this Act, the Retailers' Occupation Tax Act,
25the Service Occupation Tax Act or the Service Use Tax Act, in
26accordance with reasonable rules and regulations prescribed by

SB1281- 33 -LRB101 04634 AWJ 53493 b
1the Department. If the Department subsequently determines that
2all or any part of the credit taken was not actually due to the
3taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
4be reduced by 2.1% or 1.75% of the difference between the
5credit taken and that actually due, and the taxpayer shall be
6liable for penalties and interest on such difference.
7 If the retailer is otherwise required to file a monthly
8return and if the retailer's average monthly tax liability to
9the Department does not exceed $200, the Department may
10authorize his returns to be filed on a quarter annual basis,
11with the return for January, February, and March of a given
12year being due by April 20 of such year; with the return for
13April, May and June of a given year being due by July 20 of such
14year; with the return for July, August and September of a given
15year being due by October 20 of such year, and with the return
16for October, November and December of a given year being due by
17January 20 of the following year.
18 If the retailer is otherwise required to file a monthly or
19quarterly return and if the retailer's average monthly tax
20liability to the Department does not exceed $50, the Department
21may authorize his returns to be filed on an annual basis, with
22the return for a given year being due by January 20 of the
23following year.
24 Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

SB1281- 34 -LRB101 04634 AWJ 53493 b
1 Notwithstanding any other provision in this Act concerning
2the time within which a retailer may file his return, in the
3case of any retailer who ceases to engage in a kind of business
4which makes him responsible for filing returns under this Act,
5such retailer shall file a final return under this Act with the
6Department not more than one month after discontinuing such
7business.
8 In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, except as otherwise provided in this
11Section, every retailer selling this kind of tangible personal
12property shall file, with the Department, upon a form to be
13prescribed and supplied by the Department, a separate return
14for each such item of tangible personal property which the
15retailer sells, except that if, in the same transaction, (i) a
16retailer of aircraft, watercraft, motor vehicles or trailers
17transfers more than one aircraft, watercraft, motor vehicle or
18trailer to another aircraft, watercraft, motor vehicle or
19trailer retailer for the purpose of resale or (ii) a retailer
20of aircraft, watercraft, motor vehicles, or trailers transfers
21more than one aircraft, watercraft, motor vehicle, or trailer
22to a purchaser for use as a qualifying rolling stock as
23provided in Section 3-55 of this Act, then that seller may
24report the transfer of all the aircraft, watercraft, motor
25vehicles or trailers involved in that transaction to the
26Department on the same uniform invoice-transaction reporting

SB1281- 35 -LRB101 04634 AWJ 53493 b
1return form. For purposes of this Section, "watercraft" means a
2Class 2, Class 3, or Class 4 watercraft as defined in Section
33-2 of the Boat Registration and Safety Act, a personal
4watercraft, or any boat equipped with an inboard motor.
5 In addition, with respect to motor vehicles, watercraft,
6aircraft, and trailers that are required to be registered with
7an agency of this State, every person who is engaged in the
8business of leasing or renting such items and who, in
9connection with such business, sells any such item to a
10retailer for the purpose of resale is, notwithstanding any
11other provision of this Section to the contrary, authorized to
12meet the return-filing requirement of this Act by reporting the
13transfer of all the aircraft, watercraft, motor vehicles, or
14trailers transferred for resale during a month to the
15Department on the same uniform invoice-transaction reporting
16return form on or before the 20th of the month following the
17month in which the transfer takes place. Notwithstanding any
18other provision of this Act to the contrary, all returns filed
19under this paragraph must be filed by electronic means in the
20manner and form as required by the Department.
21 The transaction reporting return in the case of motor
22vehicles or trailers that are required to be registered with an
23agency of this State, shall be the same document as the Uniform
24Invoice referred to in Section 5-402 of the Illinois Vehicle
25Code and must show the name and address of the seller; the name
26and address of the purchaser; the amount of the selling price

SB1281- 36 -LRB101 04634 AWJ 53493 b
1including the amount allowed by the retailer for traded-in
2property, if any; the amount allowed by the retailer for the
3traded-in tangible personal property, if any, to the extent to
4which Section 2 of this Act allows an exemption for the value
5of traded-in property; the balance payable after deducting such
6trade-in allowance from the total selling price; the amount of
7tax due from the retailer with respect to such transaction; the
8amount of tax collected from the purchaser by the retailer on
9such transaction (or satisfactory evidence that such tax is not
10due in that particular instance, if that is claimed to be the
11fact); the place and date of the sale; a sufficient
12identification of the property sold; such other information as
13is required in Section 5-402 of the Illinois Vehicle Code, and
14such other information as the Department may reasonably
15require.
16 The transaction reporting return in the case of watercraft
17and aircraft must show the name and address of the seller; the
18name and address of the purchaser; the amount of the selling
19price including the amount allowed by the retailer for
20traded-in property, if any; the amount allowed by the retailer
21for the traded-in tangible personal property, if any, to the
22extent to which Section 2 of this Act allows an exemption for
23the value of traded-in property; the balance payable after
24deducting such trade-in allowance from the total selling price;
25the amount of tax due from the retailer with respect to such
26transaction; the amount of tax collected from the purchaser by

SB1281- 37 -LRB101 04634 AWJ 53493 b
1the retailer on such transaction (or satisfactory evidence that
2such tax is not due in that particular instance, if that is
3claimed to be the fact); the place and date of the sale, a
4sufficient identification of the property sold, and such other
5information as the Department may reasonably require.
6 Such transaction reporting return shall be filed not later
7than 20 days after the date of delivery of the item that is
8being sold, but may be filed by the retailer at any time sooner
9than that if he chooses to do so. The transaction reporting
10return and tax remittance or proof of exemption from the tax
11that is imposed by this Act may be transmitted to the
12Department by way of the State agency with which, or State
13officer with whom, the tangible personal property must be
14titled or registered (if titling or registration is required)
15if the Department and such agency or State officer determine
16that this procedure will expedite the processing of
17applications for title or registration.
18 With each such transaction reporting return, the retailer
19shall remit the proper amount of tax due (or shall submit
20satisfactory evidence that the sale is not taxable if that is
21the case), to the Department or its agents, whereupon the
22Department shall issue, in the purchaser's name, a tax receipt
23(or a certificate of exemption if the Department is satisfied
24that the particular sale is tax exempt) which such purchaser
25may submit to the agency with which, or State officer with
26whom, he must title or register the tangible personal property

SB1281- 38 -LRB101 04634 AWJ 53493 b
1that is involved (if titling or registration is required) in
2support of such purchaser's application for an Illinois
3certificate or other evidence of title or registration to such
4tangible personal property.
5 No retailer's failure or refusal to remit tax under this
6Act precludes a user, who has paid the proper tax to the
7retailer, from obtaining his certificate of title or other
8evidence of title or registration (if titling or registration
9is required) upon satisfying the Department that such user has
10paid the proper tax (if tax is due) to the retailer. The
11Department shall adopt appropriate rules to carry out the
12mandate of this paragraph.
13 If the user who would otherwise pay tax to the retailer
14wants the transaction reporting return filed and the payment of
15tax or proof of exemption made to the Department before the
16retailer is willing to take these actions and such user has not
17paid the tax to the retailer, such user may certify to the fact
18of such delay by the retailer, and may (upon the Department
19being satisfied of the truth of such certification) transmit
20the information required by the transaction reporting return
21and the remittance for tax or proof of exemption directly to
22the Department and obtain his tax receipt or exemption
23determination, in which event the transaction reporting return
24and tax remittance (if a tax payment was required) shall be
25credited by the Department to the proper retailer's account
26with the Department, but without the 2.1% or 1.75% discount

SB1281- 39 -LRB101 04634 AWJ 53493 b
1provided for in this Section being allowed. When the user pays
2the tax directly to the Department, he shall pay the tax in the
3same amount and in the same form in which it would be remitted
4if the tax had been remitted to the Department by the retailer.
5 Where a retailer collects the tax with respect to the
6selling price of tangible personal property which he sells and
7the purchaser thereafter returns such tangible personal
8property and the retailer refunds the selling price thereof to
9the purchaser, such retailer shall also refund, to the
10purchaser, the tax so collected from the purchaser. When filing
11his return for the period in which he refunds such tax to the
12purchaser, the retailer may deduct the amount of the tax so
13refunded by him to the purchaser from any other use tax which
14such retailer may be required to pay or remit to the
15Department, as shown by such return, if the amount of the tax
16to be deducted was previously remitted to the Department by
17such retailer. If the retailer has not previously remitted the
18amount of such tax to the Department, he is entitled to no
19deduction under this Act upon refunding such tax to the
20purchaser.
21 Any retailer filing a return under this Section shall also
22include (for the purpose of paying tax thereon) the total tax
23covered by such return upon the selling price of tangible
24personal property purchased by him at retail from a retailer,
25but as to which the tax imposed by this Act was not collected
26from the retailer filing such return, and such retailer shall

SB1281- 40 -LRB101 04634 AWJ 53493 b
1remit the amount of such tax to the Department when filing such
2return.
3 If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable retailers, who are required to file
6returns hereunder and also under the Retailers' Occupation Tax
7Act, to furnish all the return information required by both
8Acts on the one form.
9 Where the retailer has more than one business registered
10with the Department under separate registration under this Act,
11such retailer may not file each return that is due as a single
12return covering all such registered businesses, but shall file
13separate returns for each such registered business.
14 Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury which is hereby created, the net
17revenue realized for the preceding month from the 1% tax
18imposed under this Act.
19 Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund 4% of the
21net revenue realized for the preceding month from the 6.25%
22general rate on the selling price of tangible personal property
23which is purchased outside Illinois at retail from a retailer
24and which is titled or registered by an agency of this State's
25government.
26 Beginning January 1, 1990, each month the Department shall

SB1281- 41 -LRB101 04634 AWJ 53493 b
1pay into the State and Local Sales Tax Reform Fund, a special
2fund in the State Treasury, 20% of the net revenue realized for
3the preceding month from the 6.25% general rate on the selling
4price of tangible personal property, other than tangible
5personal property which is purchased outside Illinois at retail
6from a retailer and which is titled or registered by an agency
7of this State's government.
8 Beginning August 1, 2000, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 100% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol. Beginning
12September 1, 2010, each month the Department shall pay into the
13State and Local Sales Tax Reform Fund 100% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of sales tax holiday items.
16 Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the net revenue
18realized for the preceding month from the 6.25% general rate on
19the selling price of tangible personal property which is
20purchased outside Illinois at retail from a retailer and which
21is titled or registered by an agency of this State's
22government.
23 Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

SB1281- 42 -LRB101 04634 AWJ 53493 b
1candy, grooming and hygiene products, and soft drinks that had
2been taxed at a rate of 1% prior to September 1, 2009 but that
3are now taxed at 6.25%.
4 Beginning July 1, 2011, each month the Department shall pay
5into the Clean Air Act Permit Fund 80% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of sorbents used in Illinois in the process
8of sorbent injection as used to comply with the Environmental
9Protection Act or the federal Clean Air Act, but the total
10payment into the Clean Air Act Permit Fund under this Act and
11the Retailers' Occupation Tax Act shall not exceed $2,000,000
12in any fiscal year.
13 Beginning July 1, 2013, each month the Department shall pay
14into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Service Use Tax Act, the Service
16Occupation Tax Act, and the Retailers' Occupation Tax Act an
17amount equal to the average monthly deficit in the Underground
18Storage Tank Fund during the prior year, as certified annually
19by the Illinois Environmental Protection Agency, but the total
20payment into the Underground Storage Tank Fund under this Act,
21the Service Use Tax Act, the Service Occupation Tax Act, and
22the Retailers' Occupation Tax Act shall not exceed $18,000,000
23in any State fiscal year. As used in this paragraph, the
24"average monthly deficit" shall be equal to the difference
25between the average monthly claims for payment by the fund and
26the average monthly revenues deposited into the fund, excluding

SB1281- 43 -LRB101 04634 AWJ 53493 b
1payments made pursuant to this paragraph.
2 Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under this Act, the Service Use Tax
4Act, the Service Occupation Tax Act, and the Retailers'
5Occupation Tax Act, each month the Department shall deposit
6$500,000 into the State Crime Laboratory Fund.
7 Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

SB1281- 44 -LRB101 04634 AWJ 53493 b
1business day of any month the sum of (1) the Tax Act Amount
2required to be deposited into the Build Illinois Bond Account
3in the Build Illinois Fund during such month and (2) the amount
4transferred during such month to the Build Illinois Fund from
5the State and Local Sales Tax Reform Fund shall have been less
6than 1/12 of the Annual Specified Amount, an amount equal to
7the difference shall be immediately paid into the Build
8Illinois Fund from other moneys received by the Department
9pursuant to the Tax Acts; and, further provided, that in no
10event shall the payments required under the preceding proviso
11result in aggregate payments into the Build Illinois Fund
12pursuant to this clause (b) for any fiscal year in excess of
13the greater of (i) the Tax Act Amount or (ii) the Annual
14Specified Amount for such fiscal year; and, further provided,
15that the amounts payable into the Build Illinois Fund under
16this clause (b) shall be payable only until such time as the
17aggregate amount on deposit under each trust indenture securing
18Bonds issued and outstanding pursuant to the Build Illinois
19Bond Act is sufficient, taking into account any future
20investment income, to fully provide, in accordance with such
21indenture, for the defeasance of or the payment of the
22principal of, premium, if any, and interest on the Bonds
23secured by such indenture and on any Bonds expected to be
24issued thereafter and all fees and costs payable with respect
25thereto, all as certified by the Director of the Bureau of the
26Budget (now Governor's Office of Management and Budget). If on

SB1281- 45 -LRB101 04634 AWJ 53493 b
1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20 Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Public Pier and Exposition
25Authority provided under Section 8.25f of the State Finance
26Act, but not in excess of the sums designated as "Total

SB1281- 46 -LRB101 04634 AWJ 53493 b
1Deposit", shall be deposited in the aggregate from collections
2under Section 9 of the Use Tax Act, Section 9 of the Service
3Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4Section 3 of the Retailers' Occupation Tax Act into the
5McCormick Place Expansion Project Fund in the specified fiscal
6years.
7Fiscal YearTotal Deposit
81993 $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000
262011146,000,000

SB1281- 47 -LRB101 04634 AWJ 53493 b
12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021300,000,000 246,000,000
112022300,000,000260,000,000
122023300,000,000275,000,000
132024 300,000,000275,000,000
142025 300,000,000275,000,000
152026 300,000,000279,000,000
162027 375,000,000292,000,000
172028 375,000,000307,000,000
182029 375,000,000322,000,000
192030 375,000,000338,000,000
202031 375,000,000350,000,000
212032 375,000,000350,000,000
222033 375,000,000
232034 375,000,000
242035375,000,000
252036450,000,000
26and

SB1281- 48 -LRB101 04634 AWJ 53493 b
1each fiscal year
2thereafter that bonds
3are outstanding under
4Section 13.2 of the
5Metropolitan Public Pier and
6Exposition Authority Act,
7but not after fiscal year 2070
82060.
9 Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Public Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total Deposit",
21has been deposited.
22 Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois Tax

SB1281- 49 -LRB101 04634 AWJ 53493 b
1Increment Fund 0.27% of 80% of the net revenue realized for the
2preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
4 Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning with the receipt of the first report of
8taxes paid by an eligible business and continuing for a 25-year
9period, the Department shall each month pay into the Energy
10Infrastructure Fund 80% of the net revenue realized from the
116.25% general rate on the selling price of Illinois-mined coal
12that was sold to an eligible business. For purposes of this
13paragraph, the term "eligible business" means a new electric
14generating facility certified pursuant to Section 605-332 of
15the Department of Commerce and Economic Opportunity Law of the
16Civil Administrative Code of Illinois.
17 Subject to payment of amounts into the Build Illinois Fund,
18the McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, and the Energy Infrastructure Fund pursuant to
20the preceding paragraphs or in any amendments to this Section
21hereafter enacted, beginning on the first day of the first
22calendar month to occur on or after August 26, 2014 (the
23effective date of Public Act 98-1098), each month, from the
24collections made under Section 9 of the Use Tax Act, Section 9
25of the Service Use Tax Act, Section 9 of the Service Occupation
26Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

SB1281- 50 -LRB101 04634 AWJ 53493 b
1the Department shall pay into the Tax Compliance and
2Administration Fund, to be used, subject to appropriation, to
3fund additional auditors and compliance personnel at the
4Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5the cash receipts collected during the preceding fiscal year by
6the Audit Bureau of the Department under the Use Tax Act, the
7Service Use Tax Act, the Service Occupation Tax Act, the
8Retailers' Occupation Tax Act, and associated local occupation
9and use taxes administered by the Department.
10 Subject to payments of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
13Compliance and Administration Fund as provided in this Section,
14beginning on July 1, 2018 the Department shall pay each month
15into the Downstate Public Transportation Fund the moneys
16required to be so paid under Section 2-3 of the Downstate
17Public Transportation Act.
18 Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% thereof shall be paid into the State
20Treasury and 25% shall be reserved in a special account and
21used only for the transfer to the Common School Fund as part of
22the monthly transfer from the General Revenue Fund in
23accordance with Section 8a of the State Finance Act.
24 As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

SB1281- 51 -LRB101 04634 AWJ 53493 b
1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5 Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9 For greater simplicity of administration, manufacturers,
10importers and wholesalers whose products are sold at retail in
11Illinois by numerous retailers, and who wish to do so, may
12assume the responsibility for accounting and paying to the
13Department all tax accruing under this Act with respect to such
14sales, if the retailers who are affected do not make written
15objection to the Department to this arrangement.
16(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1799-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
187-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
19 Section 35. The Service Use Tax Act is amended by changing
20Section 9 as follows:
21 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
22 Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax (except as otherwise provided) at the time when he

SB1281- 52 -LRB101 04634 AWJ 53493 b
1is required to file his return for the period during which such
2tax was collected, less a discount of 2.1% prior to January 1,
31990 and 1.75% on and after January 1, 1990, or $5 per calendar
4year, whichever is greater, which is allowed to reimburse the
5serviceman for expenses incurred in collecting the tax, keeping
6records, preparing and filing returns, remitting the tax and
7supplying data to the Department on request. The discount
8allowed under this Section is allowed only for returns that are
9filed in the manner required by this Act. The Department may
10disallow the discount for servicemen whose certificate of
11registration is revoked at the time the return is filed, but
12only if the Department's decision to revoke the certificate of
13registration has become final. A serviceman need not remit that
14part of any tax collected by him to the extent that he is
15required to pay and does pay the tax imposed by the Service
16Occupation Tax Act with respect to his sale of service
17involving the incidental transfer by him of the same property.
18 Except as provided hereinafter in this Section, on or
19before the twentieth day of each calendar month, such
20serviceman shall file a return for the preceding calendar month
21in accordance with reasonable Rules and Regulations to be
22promulgated by the Department. Such return shall be filed on a
23form prescribed by the Department and shall contain such
24information as the Department may reasonably require. On and
25after January 1, 2018, with respect to servicemen whose annual
26gross receipts average $20,000 or more, all returns required to

SB1281- 53 -LRB101 04634 AWJ 53493 b
1be filed pursuant to this Act shall be filed electronically.
2Servicemen who demonstrate that they do not have access to the
3Internet or demonstrate hardship in filing electronically may
4petition the Department to waive the electronic filing
5requirement.
6 The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13 1. The name of the seller;
14 2. The address of the principal place of business from
15 which he engages in business as a serviceman in this State;
16 3. The total amount of taxable receipts received by him
17 during the preceding calendar month, including receipts
18 from charge and time sales, but less all deductions allowed
19 by law;
20 4. The amount of credit provided in Section 2d of this
21 Act;
22 5. The amount of tax due;
23 5-5. The signature of the taxpayer; and
24 6. Such other reasonable information as the Department
25 may require.
26 If a taxpayer fails to sign a return within 30 days after

SB1281- 54 -LRB101 04634 AWJ 53493 b
1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4 Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

SB1281- 55 -LRB101 04634 AWJ 53493 b
1all payments required by rules of the Department by electronic
2funds transfer.
3 Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8 Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11 All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18 If the serviceman is otherwise required to file a monthly
19return and if the serviceman's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

SB1281- 56 -LRB101 04634 AWJ 53493 b
1October, November and December of a given year being due by
2January 20 of the following year.
3 If the serviceman is otherwise required to file a monthly
4or quarterly return and if the serviceman's average monthly tax
5liability to the Department does not exceed $50, the Department
6may authorize his returns to be filed on an annual basis, with
7the return for a given year being due by January 20 of the
8following year.
9 Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as monthly
11returns.
12 Notwithstanding any other provision in this Act concerning
13the time within which a serviceman may file his return, in the
14case of any serviceman who ceases to engage in a kind of
15business which makes him responsible for filing returns under
16this Act, such serviceman shall file a final return under this
17Act with the Department not more than 1 month after
18discontinuing such business.
19 Where a serviceman collects the tax with respect to the
20selling price of property which he sells and the purchaser
21thereafter returns such property and the serviceman refunds the
22selling price thereof to the purchaser, such serviceman shall
23also refund, to the purchaser, the tax so collected from the
24purchaser. When filing his return for the period in which he
25refunds such tax to the purchaser, the serviceman may deduct
26the amount of the tax so refunded by him to the purchaser from

SB1281- 57 -LRB101 04634 AWJ 53493 b
1any other Service Use Tax, Service Occupation Tax, retailers'
2occupation tax or use tax which such serviceman may be required
3to pay or remit to the Department, as shown by such return,
4provided that the amount of the tax to be deducted shall
5previously have been remitted to the Department by such
6serviceman. If the serviceman shall not previously have
7remitted the amount of such tax to the Department, he shall be
8entitled to no deduction hereunder upon refunding such tax to
9the purchaser.
10 Any serviceman filing a return hereunder shall also include
11the total tax upon the selling price of tangible personal
12property purchased for use by him as an incident to a sale of
13service, and such serviceman shall remit the amount of such tax
14to the Department when filing such return.
15 If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Service Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21 Where the serviceman has more than one business registered
22with the Department under separate registration hereunder,
23such serviceman shall not file each return that is due as a
24single return covering all such registered businesses, but
25shall file separate returns for each such registered business.
26 Beginning January 1, 1990, each month the Department shall

SB1281- 58 -LRB101 04634 AWJ 53493 b
1pay into the State and Local Tax Reform Fund, a special fund in
2the State Treasury, the net revenue realized for the preceding
3month from the 1% tax imposed under this Act.
4 Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 20% of the
6net revenue realized for the preceding month from the 6.25%
7general rate on transfers of tangible personal property, other
8than tangible personal property which is purchased outside
9Illinois at retail from a retailer and which is titled or
10registered by an agency of this State's government.
11 Beginning August 1, 2000, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 100% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol.
15 Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22 Beginning July 1, 2013, each month the Department shall pay
23into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service
25Occupation Tax Act, and the Retailers' Occupation Tax Act an
26amount equal to the average monthly deficit in the Underground

SB1281- 59 -LRB101 04634 AWJ 53493 b
1Storage Tank Fund during the prior year, as certified annually
2by the Illinois Environmental Protection Agency, but the total
3payment into the Underground Storage Tank Fund under this Act,
4the Use Tax Act, the Service Occupation Tax Act, and the
5Retailers' Occupation Tax Act shall not exceed $18,000,000 in
6any State fiscal year. As used in this paragraph, the "average
7monthly deficit" shall be equal to the difference between the
8average monthly claims for payment by the fund and the average
9monthly revenues deposited into the fund, excluding payments
10made pursuant to this paragraph.
11 Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, this Act, the
13Service Occupation Tax Act, and the Retailers' Occupation Tax
14Act, each month the Department shall deposit $500,000 into the
15State Crime Laboratory Fund.
16 Of the remainder of the moneys received by the Department
17pursuant to this Act, (a) 1.75% thereof shall be paid into the
18Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
19and after July 1, 1989, 3.8% thereof shall be paid into the
20Build Illinois Fund; provided, however, that if in any fiscal
21year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
22may be, of the moneys received by the Department and required
23to be paid into the Build Illinois Fund pursuant to Section 3
24of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
25Act, Section 9 of the Service Use Tax Act, and Section 9 of the
26Service Occupation Tax Act, such Acts being hereinafter called

SB1281- 60 -LRB101 04634 AWJ 53493 b
1the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2may be, of moneys being hereinafter called the "Tax Act
3Amount", and (2) the amount transferred to the Build Illinois
4Fund from the State and Local Sales Tax Reform Fund shall be
5less than the Annual Specified Amount (as defined in Section 3
6of the Retailers' Occupation Tax Act), an amount equal to the
7difference shall be immediately paid into the Build Illinois
8Fund from other moneys received by the Department pursuant to
9the Tax Acts; and further provided, that if on the last
10business day of any month the sum of (1) the Tax Act Amount
11required to be deposited into the Build Illinois Bond Account
12in the Build Illinois Fund during such month and (2) the amount
13transferred during such month to the Build Illinois Fund from
14the State and Local Sales Tax Reform Fund shall have been less
15than 1/12 of the Annual Specified Amount, an amount equal to
16the difference shall be immediately paid into the Build
17Illinois Fund from other moneys received by the Department
18pursuant to the Tax Acts; and, further provided, that in no
19event shall the payments required under the preceding proviso
20result in aggregate payments into the Build Illinois Fund
21pursuant to this clause (b) for any fiscal year in excess of
22the greater of (i) the Tax Act Amount or (ii) the Annual
23Specified Amount for such fiscal year; and, further provided,
24that the amounts payable into the Build Illinois Fund under
25this clause (b) shall be payable only until such time as the
26aggregate amount on deposit under each trust indenture securing

SB1281- 61 -LRB101 04634 AWJ 53493 b
1Bonds issued and outstanding pursuant to the Build Illinois
2Bond Act is sufficient, taking into account any future
3investment income, to fully provide, in accordance with such
4indenture, for the defeasance of or the payment of the
5principal of, premium, if any, and interest on the Bonds
6secured by such indenture and on any Bonds expected to be
7issued thereafter and all fees and costs payable with respect
8thereto, all as certified by the Director of the Bureau of the
9Budget (now Governor's Office of Management and Budget). If on
10the last business day of any month in which Bonds are
11outstanding pursuant to the Build Illinois Bond Act, the
12aggregate of the moneys deposited in the Build Illinois Bond
13Account in the Build Illinois Fund in such month shall be less
14than the amount required to be transferred in such month from
15the Build Illinois Bond Account to the Build Illinois Bond
16Retirement and Interest Fund pursuant to Section 13 of the
17Build Illinois Bond Act, an amount equal to such deficiency
18shall be immediately paid from other moneys received by the
19Department pursuant to the Tax Acts to the Build Illinois Fund;
20provided, however, that any amounts paid to the Build Illinois
21Fund in any fiscal year pursuant to this sentence shall be
22deemed to constitute payments pursuant to clause (b) of the
23preceding sentence and shall reduce the amount otherwise
24payable for such fiscal year pursuant to clause (b) of the
25preceding sentence. The moneys received by the Department
26pursuant to this Act and required to be deposited into the

SB1281- 62 -LRB101 04634 AWJ 53493 b
1Build Illinois Fund are subject to the pledge, claim and charge
2set forth in Section 12 of the Build Illinois Bond Act.
3 Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Public Pier and Exposition
8Authority provided under Section 8.25f of the State Finance
9Act, but not in excess of the sums designated as "Total
10Deposit", shall be deposited in the aggregate from collections
11under Section 9 of the Use Tax Act, Section 9 of the Service
12Use Tax Act, Section 9 of the Service Occupation Tax Act, and
13Section 3 of the Retailers' Occupation Tax Act into the
14McCormick Place Expansion Project Fund in the specified fiscal
15years.
16Fiscal YearTotal Deposit
171993 $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000

SB1281- 63 -LRB101 04634 AWJ 53493 b
12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019221,000,000
192020233,000,000
202021300,000,000 246,000,000
212022300,000,000260,000,000
222023300,000,000275,000,000
232024 300,000,000275,000,000
242025 300,000,000275,000,000
252026 300,000,000279,000,000
262027 375,000,000292,000,000

SB1281- 64 -LRB101 04634 AWJ 53493 b
12028 375,000,000307,000,000
22029 375,000,000322,000,000
32030 375,000,000338,000,000
42031 375,000,000350,000,000
52032 375,000,000350,000,000
62033 375,000,000
72034 375,000,000
82035 375,000,000
92036 450,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Public Pier and
16Exposition Authority Act,
17but not after fiscal year 2070
182060.
19 Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Public Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Public Pier and
26Exposition Authority Act, plus cumulative deficiencies in the

SB1281- 65 -LRB101 04634 AWJ 53493 b
1deposits required under this Section for previous months and
2years, shall be deposited into the McCormick Place Expansion
3Project Fund, until the full amount requested for the fiscal
4year, but not in excess of the amount specified above as "Total
5Deposit", has been deposited.
6 Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois Tax
11Increment Fund 0.27% of 80% of the net revenue realized for the
12preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

SB1281- 66 -LRB101 04634 AWJ 53493 b
1 Subject to payment of amounts into the Build Illinois Fund,
2the McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, and the Energy Infrastructure Fund pursuant to
4the preceding paragraphs or in any amendments to this Section
5hereafter enacted, beginning on the first day of the first
6calendar month to occur on or after August 26, 2014 (the
7effective date of Public Act 98-1098), each month, from the
8collections made under Section 9 of the Use Tax Act, Section 9
9of the Service Use Tax Act, Section 9 of the Service Occupation
10Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
11the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year by
16the Audit Bureau of the Department under the Use Tax Act, the
17Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20 Subject to payments of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
23Compliance and Administration Fund as provided in this Section,
24beginning on July 1, 2018 the Department shall pay each month
25into the Downstate Public Transportation Fund the moneys
26required to be so paid under Section 2-3 of the Downstate

SB1281- 67 -LRB101 04634 AWJ 53493 b
1Public Transportation Act.
2 Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the
4General Revenue Fund of the State Treasury and 25% shall be
5reserved in a special account and used only for the transfer to
6the Common School Fund as part of the monthly transfer from the
7General Revenue Fund in accordance with Section 8a of the State
8Finance Act.
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(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
21100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
228-14-18; 100-1171, eff. 1-4-19.)
23 Section 40. The Service Occupation Tax Act is amended by
24changing Section 9 as follows:

SB1281- 68 -LRB101 04634 AWJ 53493 b
1 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2 Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax at the time when he is required to file his return
5for the period during which such tax was collectible, less a
6discount of 2.1% prior to January 1, 1990, and 1.75% on and
7after January 1, 1990, or $5 per calendar year, whichever is
8greater, which is allowed to reimburse the serviceman for
9expenses incurred in collecting the tax, keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. The discount allowed under
12this Section is allowed only for returns that are filed in the
13manner required by this Act. The Department may disallow the
14discount for servicemen whose certificate of registration is
15revoked at the time the return is filed, but only if the
16Department's decision to revoke the certificate of
17registration has become final.
18 Where such tangible personal property is sold under a
19conditional sales contract, or under any other form of sale
20wherein the payment of the principal sum, or a part thereof, is
21extended beyond the close of the period for which the return is
22filed, the serviceman, in collecting the tax may collect, for
23each tax return period, only the tax applicable to the part of
24the selling price actually received during such tax return
25period.
26 Except as provided hereinafter in this Section, on or

SB1281- 69 -LRB101 04634 AWJ 53493 b
1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar month
3in accordance with reasonable rules and regulations to be
4promulgated by the Department of Revenue. Such return shall be
5filed on a form prescribed by the Department and shall contain
6such information as the Department may reasonably require. On
7and after January 1, 2018, with respect to servicemen whose
8annual gross receipts average $20,000 or more, all returns
9required to be filed pursuant to this Act shall be filed
10electronically. Servicemen who demonstrate that they do not
11have access to the Internet or demonstrate hardship in filing
12electronically may petition the Department to waive the
13electronic filing requirement.
14 The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21 1. The name of the seller;
22 2. The address of the principal place of business from
23 which he engages in business as a serviceman in this State;
24 3. The total amount of taxable receipts received by him
25 during the preceding calendar month, including receipts
26 from charge and time sales, but less all deductions allowed

SB1281- 70 -LRB101 04634 AWJ 53493 b
1 by law;
2 4. The amount of credit provided in Section 2d of this
3 Act;
4 5. The amount of tax due;
5 5-5. The signature of the taxpayer; and
6 6. Such other reasonable information as the Department
7 may require.
8 If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12 Prior to October 1, 2003, and on and after September 1,
132004 a serviceman may accept a Manufacturer's Purchase Credit
14certification from a purchaser in satisfaction of Service Use
15Tax as provided in Section 3-70 of the Service Use Tax Act if
16the purchaser provides the appropriate documentation as
17required by Section 3-70 of the Service Use Tax Act. A
18Manufacturer's Purchase Credit certification, accepted prior
19to October 1, 2003 or on or after September 1, 2004 by a
20serviceman as provided in Section 3-70 of the Service Use Tax
21Act, may be used by that serviceman to satisfy Service
22Occupation Tax liability in the amount claimed in the
23certification, not to exceed 6.25% of the receipts subject to
24tax from a qualifying purchase. A Manufacturer's Purchase
25Credit reported on any original or amended return filed under
26this Act after October 20, 2003 for reporting periods prior to

SB1281- 71 -LRB101 04634 AWJ 53493 b
1September 1, 2004 shall be disallowed. Manufacturer's Purchase
2Credit reported on annual returns due on or after January 1,
32005 will be disallowed for periods prior to September 1, 2004.
4No Manufacturer's Purchase Credit may be used after September
530, 2003 through August 31, 2004 to satisfy any tax liability
6imposed under this Act, including any audit liability.
7 If the serviceman's average monthly tax liability to the
8Department does not exceed $200, the Department may authorize
9his returns to be filed on a quarter annual basis, with the
10return for January, February and March of a given year being
11due by April 20 of such year; with the return for April, May
12and June of a given year being due by July 20 of such year; with
13the return for July, August and September of a given year being
14due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17 If the serviceman's average monthly tax liability to the
18Department does not exceed $50, the Department may authorize
19his returns to be filed on an annual basis, with the return for
20a given year being due by January 20 of the following year.
21 Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24 Notwithstanding any other provision in this Act concerning
25the time within which a serviceman may file his return, in the
26case of any serviceman who ceases to engage in a kind of

SB1281- 72 -LRB101 04634 AWJ 53493 b
1business which makes him responsible for filing returns under
2this Act, such serviceman shall file a final return under this
3Act with the Department not more than 1 month after
4discontinuing such business.
5 Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" means the sum of the
22taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

SB1281- 73 -LRB101 04634 AWJ 53493 b
1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4 Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9 Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12 All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19 Where a serviceman collects the tax with respect to the
20selling price of tangible personal property which he sells and
21the purchaser thereafter returns such tangible personal
22property and the serviceman refunds the selling price thereof
23to the purchaser, such serviceman shall also refund, to the
24purchaser, the tax so collected from the purchaser. When filing
25his return for the period in which he refunds such tax to the
26purchaser, the serviceman may deduct the amount of the tax so

SB1281- 74 -LRB101 04634 AWJ 53493 b
1refunded by him to the purchaser from any other Service
2Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3Use Tax which such serviceman may be required to pay or remit
4to the Department, as shown by such return, provided that the
5amount of the tax to be deducted shall previously have been
6remitted to the Department by such serviceman. If the
7serviceman shall not previously have remitted the amount of
8such tax to the Department, he shall be entitled to no
9deduction hereunder upon refunding such tax to the purchaser.
10 If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Retailers' Occupation Tax
14Act, the Use Tax Act or the Service Use Tax Act, to furnish all
15the return information required by all said Acts on the one
16form.
17 Where the serviceman has more than one business registered
18with the Department under separate registrations hereunder,
19such serviceman shall file separate returns for each registered
20business.
21 Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund the revenue realized for
23the preceding month from the 1% tax imposed under this Act.
24 Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund 4% of the
26revenue realized for the preceding month from the 6.25% general

SB1281- 75 -LRB101 04634 AWJ 53493 b
1rate.
2 Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6 Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the revenue
8realized for the preceding month from the 6.25% general rate on
9transfers of tangible personal property.
10 Beginning August 1, 2000, each month the Department shall
11pay into the Local Government Tax Fund 80% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of motor fuel and gasohol.
14 Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21 Beginning July 1, 2013, each month the Department shall pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service Use Tax
24Act, and the Retailers' Occupation Tax Act an amount equal to
25the average monthly deficit in the Underground Storage Tank
26Fund during the prior year, as certified annually by the

SB1281- 76 -LRB101 04634 AWJ 53493 b
1Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Use Tax Act, and the Retailers'
4Occupation Tax Act shall not exceed $18,000,000 in any State
5fiscal year. As used in this paragraph, the "average monthly
6deficit" shall be equal to the difference between the average
7monthly claims for payment by the fund and the average monthly
8revenues deposited into the fund, excluding payments made
9pursuant to this paragraph.
10 Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, the Service
12Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
13each month the Department shall deposit $500,000 into the State
14Crime Laboratory Fund.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

SB1281- 77 -LRB101 04634 AWJ 53493 b
1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Account in the
11Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture securing
26Bonds issued and outstanding pursuant to the Build Illinois

SB1281- 78 -LRB101 04634 AWJ 53493 b
1Bond Act is sufficient, taking into account any future
2investment income, to fully provide, in accordance with such
3indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois Fund;
19provided, however, that any amounts paid to the Build Illinois
20Fund in any fiscal year pursuant to this sentence shall be
21deemed to constitute payments pursuant to clause (b) of the
22preceding sentence and shall reduce the amount otherwise
23payable for such fiscal year pursuant to clause (b) of the
24preceding sentence. The moneys received by the Department
25pursuant to this Act and required to be deposited into the
26Build Illinois Fund are subject to the pledge, claim and charge

SB1281- 79 -LRB101 04634 AWJ 53493 b
1set forth in Section 12 of the Build Illinois Bond Act.
2 Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Public Pier and Exposition
7Authority provided under Section 8.25f of the State Finance
8Act, but not in excess of the sums designated as "Total
9Deposit", shall be deposited in the aggregate from collections
10under Section 9 of the Use Tax Act, Section 9 of the Service
11Use Tax Act, Section 9 of the Service Occupation Tax Act, and
12Section 3 of the Retailers' Occupation Tax Act into the
13McCormick Place Expansion Project Fund in the specified fiscal
14years.
15Fiscal YearTotal Deposit
161993 $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

SB1281- 80 -LRB101 04634 AWJ 53493 b
12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000 246,000,000
202022300,000,000260,000,000
212023300,000,000275,000,000
222024 300,000,000275,000,000
232025 300,000,000275,000,000
242026 300,000,000279,000,000
252027 375,000,000292,000,000
262028 375,000,000307,000,000

SB1281- 81 -LRB101 04634 AWJ 53493 b
12029 375,000,000322,000,000
22030 375,000,000338,000,000
32031 375,000,000350,000,000
42032 375,000,000350,000,000
52033 375,000,000
62034375,000,000
72035 375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Public Pier and
15Exposition Authority Act,
16but not after fiscal year 2070
172060.
18 Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Public Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Public Pier and
25Exposition Authority Act, plus cumulative deficiencies in the
26deposits required under this Section for previous months and

SB1281- 82 -LRB101 04634 AWJ 53493 b
1years, shall be deposited into the McCormick Place Expansion
2Project Fund, until the full amount requested for the fiscal
3year, but not in excess of the amount specified above as "Total
4Deposit", has been deposited.
5 Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning July 1, 1993 and ending on September 30,
92013, the Department shall each month pay into the Illinois Tax
10Increment Fund 0.27% of 80% of the net revenue realized for the
11preceding month from the 6.25% general rate on the selling
12price of tangible personal property.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning with the receipt of the first report of
17taxes paid by an eligible business and continuing for a 25-year
18period, the Department shall each month pay into the Energy
19Infrastructure Fund 80% of the net revenue realized from the
206.25% general rate on the selling price of Illinois-mined coal
21that was sold to an eligible business. For purposes of this
22paragraph, the term "eligible business" means a new electric
23generating facility certified pursuant to Section 605-332 of
24the Department of Commerce and Economic Opportunity Law of the
25Civil Administrative Code of Illinois.
26 Subject to payment of amounts into the Build Illinois Fund,

SB1281- 83 -LRB101 04634 AWJ 53493 b
1the McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, and the Energy Infrastructure Fund pursuant to
3the preceding paragraphs or in any amendments to this Section
4hereafter enacted, beginning on the first day of the first
5calendar month to occur on or after August 26, 2014 (the
6effective date of Public Act 98-1098), each month, from the
7collections made under Section 9 of the Use Tax Act, Section 9
8of the Service Use Tax Act, Section 9 of the Service Occupation
9Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
10the Department shall pay into the Tax Compliance and
11Administration Fund, to be used, subject to appropriation, to
12fund additional auditors and compliance personnel at the
13Department of Revenue, an amount equal to 1/12 of 5% of 80% of
14the cash receipts collected during the preceding fiscal year by
15the Audit Bureau of the Department under the Use Tax Act, the
16Service Use Tax Act, the Service Occupation Tax Act, the
17Retailers' Occupation Tax Act, and associated local occupation
18and use taxes administered by the Department.
19 Subject to payments of amounts into the Build Illinois
20Fund, the McCormick Place Expansion Project Fund, the Illinois
21Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
22Compliance and Administration Fund as provided in this Section,
23beginning on July 1, 2018 the Department shall pay each month
24into the Downstate Public Transportation Fund the moneys
25required to be so paid under Section 2-3 of the Downstate
26Public Transportation Act.

SB1281- 84 -LRB101 04634 AWJ 53493 b
1 Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% shall be paid into the General
3Revenue Fund of the State Treasury and 25% shall be reserved in
4a special account and used only for the transfer to the Common
5School Fund as part of the monthly transfer from the General
6Revenue Fund in accordance with Section 8a of the State Finance
7Act.
8 The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the taxpayer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the taxpayer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The taxpayer's annual return to the
21Department shall also disclose the cost of goods sold by the
22taxpayer during the year covered by such return, opening and
23closing inventories of such goods for such year, cost of goods
24used from stock or taken from stock and given away by the
25taxpayer during such year, pay roll information of the
26taxpayer's business during such year and any additional

SB1281- 85 -LRB101 04634 AWJ 53493 b
1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such taxpayer as hereinbefore
4provided for in this Section.
5 If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8 (i) Until January 1, 1994, the taxpayer shall be liable
9 for a penalty equal to 1/6 of 1% of the tax due from such
10 taxpayer under this Act during the period to be covered by
11 the annual return for each month or fraction of a month
12 until such return is filed as required, the penalty to be
13 assessed and collected in the same manner as any other
14 penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer shall
16 be liable for a penalty as described in Section 3-4 of the
17 Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26 The foregoing portion of this Section concerning the filing

SB1281- 86 -LRB101 04634 AWJ 53493 b
1of an annual information return shall not apply to a serviceman
2who is not required to file an income tax return with the
3United States Government.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15 For greater simplicity of administration, it shall be
16permissible for manufacturers, importers and wholesalers whose
17products are sold by numerous servicemen in Illinois, and who
18wish to do so, to assume the responsibility for accounting and
19paying to the Department all tax accruing under this Act with
20respect to such sales, if the servicemen who are affected do
21not make written objection to the Department to this
22arrangement.
23(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
24100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
258-14-18; 100-1171, eff. 1-4-19.)

SB1281- 87 -LRB101 04634 AWJ 53493 b
1 Section 45. The Retailers' Occupation Tax Act is amended by
2changing Section 3 as follows:
3 (35 ILCS 120/3) (from Ch. 120, par. 442)
4 Sec. 3. Except as provided in this Section, on or before
5the twentieth day of each calendar month, every person engaged
6in the business of selling tangible personal property at retail
7in this State during the preceding calendar month shall file a
8return with the Department, stating:
9 1. The name of the seller;
10 2. His residence address and the address of his
11 principal place of business and the address of the
12 principal place of business (if that is a different
13 address) from which he engages in the business of selling
14 tangible personal property at retail in this State;
15 3. Total amount of receipts received by him during the
16 preceding calendar month or quarter, as the case may be,
17 from sales of tangible personal property, and from services
18 furnished, by him during such preceding calendar month or
19 quarter;
20 4. Total amount received by him during the preceding
21 calendar month or quarter on charge and time sales of
22 tangible personal property, and from services furnished,
23 by him prior to the month or quarter for which the return
24 is filed;
25 5. Deductions allowed by law;

SB1281- 88 -LRB101 04634 AWJ 53493 b
1 6. Gross receipts which were received by him during the
2 preceding calendar month or quarter and upon the basis of
3 which the tax is imposed;
4 7. The amount of credit provided in Section 2d of this
5 Act;
6 8. The amount of tax due;
7 9. The signature of the taxpayer; and
8 10. Such other reasonable information as the
9 Department may require.
10 On and after January 1, 2018, except for returns for motor
11vehicles, watercraft, aircraft, and trailers that are required
12to be registered with an agency of this State, with respect to
13retailers whose annual gross receipts average $20,000 or more,
14all returns required to be filed pursuant to this Act shall be
15filed electronically. Retailers who demonstrate that they do
16not have access to the Internet or demonstrate hardship in
17filing electronically may petition the Department to waive the
18electronic filing requirement.
19 If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23 Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26 Prior to October 1, 2003, and on and after September 1,

SB1281- 89 -LRB101 04634 AWJ 53493 b
12004 a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's
15Purchaser Credit reported on annual returns due on or after
16January 1, 2005 will be disallowed for periods prior to
17September 1, 2004. No Manufacturer's Purchase Credit may be
18used after September 30, 2003 through August 31, 2004 to
19satisfy any tax liability imposed under this Act, including any
20audit liability.
21 The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

SB1281- 90 -LRB101 04634 AWJ 53493 b
1the twentieth day of the following calendar month, stating:
2 1. The name of the seller;
3 2. The address of the principal place of business from
4 which he engages in the business of selling tangible
5 personal property at retail in this State;
6 3. The total amount of taxable receipts received by him
7 during the preceding calendar month from sales of tangible
8 personal property by him during such preceding calendar
9 month, including receipts from charge and time sales, but
10 less all deductions allowed by law;
11 4. The amount of credit provided in Section 2d of this
12 Act;
13 5. The amount of tax due; and
14 6. Such other reasonable information as the Department
15 may require.
16 Beginning on October 1, 2003, any person who is not a
17licensed distributor, importing distributor, or manufacturer,
18as defined in the Liquor Control Act of 1934, but is engaged in
19the business of selling, at retail, alcoholic liquor shall file
20a statement with the Department of Revenue, in a format and at
21a time prescribed by the Department, showing the total amount
22paid for alcoholic liquor purchased during the preceding month
23and such other information as is reasonably required by the
24Department. The Department may adopt rules to require that this
25statement be filed in an electronic or telephonic format. Such
26rules may provide for exceptions from the filing requirements

SB1281- 91 -LRB101 04634 AWJ 53493 b
1of this paragraph. For the purposes of this paragraph, the term
2"alcoholic liquor" shall have the meaning prescribed in the
3Liquor Control Act of 1934.
4 Beginning on October 1, 2003, every distributor, importing
5distributor, and manufacturer of alcoholic liquor as defined in
6the Liquor Control Act of 1934, shall file a statement with the
7Department of Revenue, no later than the 10th day of the month
8for the preceding month during which transactions occurred, by
9electronic means, showing the total amount of gross receipts
10from the sale of alcoholic liquor sold or distributed during
11the preceding month to purchasers; identifying the purchaser to
12whom it was sold or distributed; the purchaser's tax
13registration number; and such other information reasonably
14required by the Department. A distributor, importing
15distributor, or manufacturer of alcoholic liquor must
16personally deliver, mail, or provide by electronic means to
17each retailer listed on the monthly statement a report
18containing a cumulative total of that distributor's, importing
19distributor's, or manufacturer's total sales of alcoholic
20liquor to that retailer no later than the 10th day of the month
21for the preceding month during which the transaction occurred.
22The distributor, importing distributor, or manufacturer shall
23notify the retailer as to the method by which the distributor,
24importing distributor, or manufacturer will provide the sales
25information. If the retailer is unable to receive the sales
26information by electronic means, the distributor, importing

SB1281- 92 -LRB101 04634 AWJ 53493 b
1distributor, or manufacturer shall furnish the sales
2information by personal delivery or by mail. For purposes of
3this paragraph, the term "electronic means" includes, but is
4not limited to, the use of a secure Internet website, e-mail,
5or facsimile.
6 If a total amount of less than $1 is payable, refundable or
7creditable, such amount shall be disregarded if it is less than
850 cents and shall be increased to $1 if it is 50 cents or more.
9 Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" shall be the sum of
26the taxpayer's liabilities under this Act, and under all other

SB1281- 93 -LRB101 04634 AWJ 53493 b
1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8 Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13 Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16 All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20 The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23 Any amount which is required to be shown or reported on any
24return or other document under this Act shall, if such amount
25is not a whole-dollar amount, be increased to the nearest
26whole-dollar amount in any case where the fractional part of a

SB1281- 94 -LRB101 04634 AWJ 53493 b
1dollar is 50 cents or more, and decreased to the nearest
2whole-dollar amount where the fractional part of a dollar is
3less than 50 cents.
4 If the retailer is otherwise required to file a monthly
5return and if the retailer's average monthly tax liability to
6the Department does not exceed $200, the Department may
7authorize his returns to be filed on a quarter annual basis,
8with the return for January, February and March of a given year
9being due by April 20 of such year; with the return for April,
10May and June of a given year being due by July 20 of such year;
11with the return for July, August and September of a given year
12being due by October 20 of such year, and with the return for
13October, November and December of a given year being due by
14January 20 of the following year.
15 If the retailer is otherwise required to file a monthly or
16quarterly return and if the retailer's average monthly tax
17liability with the Department does not exceed $50, the
18Department may authorize his returns to be filed on an annual
19basis, with the return for a given year being due by January 20
20of the following year.
21 Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24 Notwithstanding any other provision in this Act concerning
25the time within which a retailer may file his return, in the
26case of any retailer who ceases to engage in a kind of business

SB1281- 95 -LRB101 04634 AWJ 53493 b
1which makes him responsible for filing returns under this Act,
2such retailer shall file a final return under this Act with the
3Department not more than one month after discontinuing such
4business.
5 Where the same person has more than one business registered
6with the Department under separate registrations under this
7Act, such person may not file each return that is due as a
8single return covering all such registered businesses, but
9shall file separate returns for each such registered business.
10 In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, except as otherwise provided in this
13Section, every retailer selling this kind of tangible personal
14property shall file, with the Department, upon a form to be
15prescribed and supplied by the Department, a separate return
16for each such item of tangible personal property which the
17retailer sells, except that if, in the same transaction, (i) a
18retailer of aircraft, watercraft, motor vehicles or trailers
19transfers more than one aircraft, watercraft, motor vehicle or
20trailer to another aircraft, watercraft, motor vehicle
21retailer or trailer retailer for the purpose of resale or (ii)
22a retailer of aircraft, watercraft, motor vehicles, or trailers
23transfers more than one aircraft, watercraft, motor vehicle, or
24trailer to a purchaser for use as a qualifying rolling stock as
25provided in Section 2-5 of this Act, then that seller may
26report the transfer of all aircraft, watercraft, motor vehicles

SB1281- 96 -LRB101 04634 AWJ 53493 b
1or trailers involved in that transaction to the Department on
2the same uniform invoice-transaction reporting return form.
3For purposes of this Section, "watercraft" means a Class 2,
4Class 3, or Class 4 watercraft as defined in Section 3-2 of the
5Boat Registration and Safety Act, a personal watercraft, or any
6boat equipped with an inboard motor.
7 In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, every person who is engaged in the
10business of leasing or renting such items and who, in
11connection with such business, sells any such item to a
12retailer for the purpose of resale is, notwithstanding any
13other provision of this Section to the contrary, authorized to
14meet the return-filing requirement of this Act by reporting the
15transfer of all the aircraft, watercraft, motor vehicles, or
16trailers transferred for resale during a month to the
17Department on the same uniform invoice-transaction reporting
18return form on or before the 20th of the month following the
19month in which the transfer takes place. Notwithstanding any
20other provision of this Act to the contrary, all returns filed
21under this paragraph must be filed by electronic means in the
22manner and form as required by the Department.
23 Any retailer who sells only motor vehicles, watercraft,
24aircraft, or trailers that are required to be registered with
25an agency of this State, so that all retailers' occupation tax
26liability is required to be reported, and is reported, on such

SB1281- 97 -LRB101 04634 AWJ 53493 b
1transaction reporting returns and who is not otherwise required
2to file monthly or quarterly returns, need not file monthly or
3quarterly returns. However, those retailers shall be required
4to file returns on an annual basis.
5 The transaction reporting return, in the case of motor
6vehicles or trailers that are required to be registered with an
7agency of this State, shall be the same document as the Uniform
8Invoice referred to in Section 5-402 of the Illinois Vehicle
9Code and must show the name and address of the seller; the name
10and address of the purchaser; the amount of the selling price
11including the amount allowed by the retailer for traded-in
12property, if any; the amount allowed by the retailer for the
13traded-in tangible personal property, if any, to the extent to
14which Section 1 of this Act allows an exemption for the value
15of traded-in property; the balance payable after deducting such
16trade-in allowance from the total selling price; the amount of
17tax due from the retailer with respect to such transaction; the
18amount of tax collected from the purchaser by the retailer on
19such transaction (or satisfactory evidence that such tax is not
20due in that particular instance, if that is claimed to be the
21fact); the place and date of the sale; a sufficient
22identification of the property sold; such other information as
23is required in Section 5-402 of the Illinois Vehicle Code, and
24such other information as the Department may reasonably
25require.
26 The transaction reporting return in the case of watercraft

SB1281- 98 -LRB101 04634 AWJ 53493 b
1or aircraft must show the name and address of the seller; the
2name and address of the purchaser; the amount of the selling
3price including the amount allowed by the retailer for
4traded-in property, if any; the amount allowed by the retailer
5for the traded-in tangible personal property, if any, to the
6extent to which Section 1 of this Act allows an exemption for
7the value of traded-in property; the balance payable after
8deducting such trade-in allowance from the total selling price;
9the amount of tax due from the retailer with respect to such
10transaction; the amount of tax collected from the purchaser by
11the retailer on such transaction (or satisfactory evidence that
12such tax is not due in that particular instance, if that is
13claimed to be the fact); the place and date of the sale, a
14sufficient identification of the property sold, and such other
15information as the Department may reasonably require.
16 Such transaction reporting return shall be filed not later
17than 20 days after the day of delivery of the item that is
18being sold, but may be filed by the retailer at any time sooner
19than that if he chooses to do so. The transaction reporting
20return and tax remittance or proof of exemption from the
21Illinois use tax may be transmitted to the Department by way of
22the State agency with which, or State officer with whom the
23tangible personal property must be titled or registered (if
24titling or registration is required) if the Department and such
25agency or State officer determine that this procedure will
26expedite the processing of applications for title or

SB1281- 99 -LRB101 04634 AWJ 53493 b
1registration.
2 With each such transaction reporting return, the retailer
3shall remit the proper amount of tax due (or shall submit
4satisfactory evidence that the sale is not taxable if that is
5the case), to the Department or its agents, whereupon the
6Department shall issue, in the purchaser's name, a use tax
7receipt (or a certificate of exemption if the Department is
8satisfied that the particular sale is tax exempt) which such
9purchaser may submit to the agency with which, or State officer
10with whom, he must title or register the tangible personal
11property that is involved (if titling or registration is
12required) in support of such purchaser's application for an
13Illinois certificate or other evidence of title or registration
14to such tangible personal property.
15 No retailer's failure or refusal to remit tax under this
16Act precludes a user, who has paid the proper tax to the
17retailer, from obtaining his certificate of title or other
18evidence of title or registration (if titling or registration
19is required) upon satisfying the Department that such user has
20paid the proper tax (if tax is due) to the retailer. The
21Department shall adopt appropriate rules to carry out the
22mandate of this paragraph.
23 If the user who would otherwise pay tax to the retailer
24wants the transaction reporting return filed and the payment of
25the tax or proof of exemption made to the Department before the
26retailer is willing to take these actions and such user has not

SB1281- 100 -LRB101 04634 AWJ 53493 b
1paid the tax to the retailer, such user may certify to the fact
2of such delay by the retailer and may (upon the Department
3being satisfied of the truth of such certification) transmit
4the information required by the transaction reporting return
5and the remittance for tax or proof of exemption directly to
6the Department and obtain his tax receipt or exemption
7determination, in which event the transaction reporting return
8and tax remittance (if a tax payment was required) shall be
9credited by the Department to the proper retailer's account
10with the Department, but without the 2.1% or 1.75% discount
11provided for in this Section being allowed. When the user pays
12the tax directly to the Department, he shall pay the tax in the
13same amount and in the same form in which it would be remitted
14if the tax had been remitted to the Department by the retailer.
15 Refunds made by the seller during the preceding return
16period to purchasers, on account of tangible personal property
17returned to the seller, shall be allowed as a deduction under
18subdivision 5 of his monthly or quarterly return, as the case
19may be, in case the seller had theretofore included the
20receipts from the sale of such tangible personal property in a
21return filed by him and had paid the tax imposed by this Act
22with respect to such receipts.
23 Where the seller is a corporation, the return filed on
24behalf of such corporation shall be signed by the president,
25vice-president, secretary or treasurer or by the properly
26accredited agent of such corporation.

SB1281- 101 -LRB101 04634 AWJ 53493 b
1 Where the seller is a limited liability company, the return
2filed on behalf of the limited liability company shall be
3signed by a manager, member, or properly accredited agent of
4the limited liability company.
5 Except as provided in this Section, the retailer filing the
6return under this Section shall, at the time of filing such
7return, pay to the Department the amount of tax imposed by this
8Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
9on and after January 1, 1990, or $5 per calendar year,
10whichever is greater, which is allowed to reimburse the
11retailer for the expenses incurred in keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request. Any prepayment made pursuant
14to Section 2d of this Act shall be included in the amount on
15which such 2.1% or 1.75% discount is computed. In the case of
16retailers who report and pay the tax on a transaction by
17transaction basis, as provided in this Section, such discount
18shall be taken with each such tax remittance instead of when
19such retailer files his periodic return. The discount allowed
20under this Section is allowed only for returns that are filed
21in the manner required by this Act. The Department may disallow
22the discount for retailers whose certificate of registration is
23revoked at the time the return is filed, but only if the
24Department's decision to revoke the certificate of
25registration has become final.
26 Before October 1, 2000, if the taxpayer's average monthly

SB1281- 102 -LRB101 04634 AWJ 53493 b
1tax liability to the Department under this Act, the Use Tax
2Act, the Service Occupation Tax Act, and the Service Use Tax
3Act, excluding any liability for prepaid sales tax to be
4remitted in accordance with Section 2d of this Act, was $10,000
5or more during the preceding 4 complete calendar quarters, he
6shall file a return with the Department each month by the 20th
7day of the month next following the month during which such tax
8liability is incurred and shall make payments to the Department
9on or before the 7th, 15th, 22nd and last day of the month
10during which such liability is incurred. On and after October
111, 2000, if the taxpayer's average monthly tax liability to the
12Department under this Act, the Use Tax Act, the Service
13Occupation Tax Act, and the Service Use Tax Act, excluding any
14liability for prepaid sales tax to be remitted in accordance
15with Section 2d of this Act, was $20,000 or more during the
16preceding 4 complete calendar quarters, he shall file a return
17with the Department each month by the 20th day of the month
18next following the month during which such tax liability is
19incurred and shall make payment to the Department on or before
20the 7th, 15th, 22nd and last day of the month during which such
21liability is incurred. If the month during which such tax
22liability is incurred began prior to January 1, 1985, each
23payment shall be in an amount equal to 1/4 of the taxpayer's
24actual liability for the month or an amount set by the
25Department not to exceed 1/4 of the average monthly liability
26of the taxpayer to the Department for the preceding 4 complete

SB1281- 103 -LRB101 04634 AWJ 53493 b
1calendar quarters (excluding the month of highest liability and
2the month of lowest liability in such 4 quarter period). If the
3month during which such tax liability is incurred begins on or
4after January 1, 1985 and prior to January 1, 1987, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 27.5% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1987 and prior to January 1, 1988, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1988, and prior to January 1, 1989, or
15begins on or after January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during which
19such tax liability is incurred begins on or after January 1,
201989, and prior to January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year or 100% of the taxpayer's
24actual liability for the quarter monthly reporting period. The
25amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

SB1281- 104 -LRB101 04634 AWJ 53493 b
1that month. Before October 1, 2000, once applicable, the
2requirement of the making of quarter monthly payments to the
3Department by taxpayers having an average monthly tax liability
4of $10,000 or more as determined in the manner provided above
5shall continue until such taxpayer's average monthly liability
6to the Department during the preceding 4 complete calendar
7quarters (excluding the month of highest liability and the
8month of lowest liability) is less than $9,000, or until such
9taxpayer's average monthly liability to the Department as
10computed for each calendar quarter of the 4 preceding complete
11calendar quarter period is less than $10,000. However, if a
12taxpayer can show the Department that a substantial change in
13the taxpayer's business has occurred which causes the taxpayer
14to anticipate that his average monthly tax liability for the
15reasonably foreseeable future will fall below the $10,000
16threshold stated above, then such taxpayer may petition the
17Department for a change in such taxpayer's reporting status. On
18and after October 1, 2000, once applicable, the requirement of
19the making of quarter monthly payments to the Department by
20taxpayers having an average monthly tax liability of $20,000 or
21more as determined in the manner provided above shall continue
22until such taxpayer's average monthly liability to the
23Department during the preceding 4 complete calendar quarters
24(excluding the month of highest liability and the month of
25lowest liability) is less than $19,000 or until such taxpayer's
26average monthly liability to the Department as computed for

SB1281- 105 -LRB101 04634 AWJ 53493 b
1each calendar quarter of the 4 preceding complete calendar
2quarter period is less than $20,000. However, if a taxpayer can
3show the Department that a substantial change in the taxpayer's
4business has occurred which causes the taxpayer to anticipate
5that his average monthly tax liability for the reasonably
6foreseeable future will fall below the $20,000 threshold stated
7above, then such taxpayer may petition the Department for a
8change in such taxpayer's reporting status. The Department
9shall change such taxpayer's reporting status unless it finds
10that such change is seasonal in nature and not likely to be
11long term. If any such quarter monthly payment is not paid at
12the time or in the amount required by this Section, then the
13taxpayer shall be liable for penalties and interest on the
14difference between the minimum amount due as a payment and the
15amount of such quarter monthly payment actually and timely
16paid, except insofar as the taxpayer has previously made
17payments for that month to the Department in excess of the
18minimum payments previously due as provided in this Section.
19The Department shall make reasonable rules and regulations to
20govern the quarter monthly payment amount and quarter monthly
21payment dates for taxpayers who file on other than a calendar
22monthly basis.
23 The provisions of this paragraph apply before October 1,
242001. Without regard to whether a taxpayer is required to make
25quarter monthly payments as specified above, any taxpayer who
26is required by Section 2d of this Act to collect and remit

SB1281- 106 -LRB101 04634 AWJ 53493 b
1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to
8September 1, 1985 (the effective date of Public Act 84-221),
9each payment shall be in an amount not less than 22.5% of the
10taxpayer's actual liability under Section 2d. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1986, each payment shall be in an amount equal to
1322.5% of the taxpayer's actual liability for the month or 27.5%
14of the taxpayer's liability for the same calendar month of the
15preceding calendar year. If the month during which such tax
16liability is incurred begins on or after January 1, 1987, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year.
20The amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month filed under this Section or Section 2f, as the case
23may be. Once applicable, the requirement of the making of
24quarter monthly payments to the Department pursuant to this
25paragraph shall continue until such taxpayer's average monthly
26prepaid tax collections during the preceding 2 complete

SB1281- 107 -LRB101 04634 AWJ 53493 b
1calendar quarters is $25,000 or less. If any such quarter
2monthly payment is not paid at the time or in the amount
3required, the taxpayer shall be liable for penalties and
4interest on such difference, except insofar as the taxpayer has
5previously made payments for that month in excess of the
6minimum payments previously due.
7 The provisions of this paragraph apply on and after October
81, 2001. Without regard to whether a taxpayer is required to
9make quarter monthly payments as specified above, any taxpayer
10who is required by Section 2d of this Act to collect and remit
11prepaid taxes and has collected prepaid taxes that average in
12excess of $20,000 per month during the preceding 4 complete
13calendar quarters shall file a return with the Department as
14required by Section 2f and shall make payments to the
15Department on or before the 7th, 15th, 22nd and last day of the
16month during which the liability is incurred. Each payment
17shall be in an amount equal to 22.5% of the taxpayer's actual
18liability for the month or 25% of the taxpayer's liability for
19the same calendar month of the preceding year. The amount of
20the quarter monthly payments shall be credited against the
21final tax liability of the taxpayer's return for that month
22filed under this Section or Section 2f, as the case may be.
23Once applicable, the requirement of the making of quarter
24monthly payments to the Department pursuant to this paragraph
25shall continue until the taxpayer's average monthly prepaid tax
26collections during the preceding 4 complete calendar quarters

SB1281- 108 -LRB101 04634 AWJ 53493 b
1(excluding the month of highest liability and the month of
2lowest liability) is less than $19,000 or until such taxpayer's
3average monthly liability to the Department as computed for
4each calendar quarter of the 4 preceding complete calendar
5quarters is less than $20,000. If any such quarter monthly
6payment is not paid at the time or in the amount required, the
7taxpayer shall be liable for penalties and interest on such
8difference, except insofar as the taxpayer has previously made
9payments for that month in excess of the minimum payments
10previously due.
11 If any payment provided for in this Section exceeds the
12taxpayer's liabilities under this Act, the Use Tax Act, the
13Service Occupation Tax Act and the Service Use Tax Act, as
14shown on an original monthly return, the Department shall, if
15requested by the taxpayer, issue to the taxpayer a credit
16memorandum no later than 30 days after the date of payment. The
17credit evidenced by such credit memorandum may be assigned by
18the taxpayer to a similar taxpayer under this Act, the Use Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department. If no such request is made, the
22taxpayer may credit such excess payment against tax liability
23subsequently to be remitted to the Department under this Act,
24the Use Tax Act, the Service Occupation Tax Act or the Service
25Use Tax Act, in accordance with reasonable rules and
26regulations prescribed by the Department. If the Department

SB1281- 109 -LRB101 04634 AWJ 53493 b
1subsequently determined that all or any part of the credit
2taken was not actually due to the taxpayer, the taxpayer's 2.1%
3and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
4of the difference between the credit taken and that actually
5due, and that taxpayer shall be liable for penalties and
6interest on such difference.
7 If a retailer of motor fuel is entitled to a credit under
8Section 2d of this Act which exceeds the taxpayer's liability
9to the Department under this Act for the month which the
10taxpayer is filing a return, the Department shall issue the
11taxpayer a credit memorandum for the excess.
12 Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund, a special fund in the
14State treasury which is hereby created, the net revenue
15realized for the preceding month from the 1% tax imposed under
16this Act.
17 Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund, a special
19fund in the State treasury which is hereby created, 4% of the
20net revenue realized for the preceding month from the 6.25%
21general rate.
22 Beginning August 1, 2000, each month the Department shall
23pay into the County and Mass Transit District Fund 20% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. Beginning
26September 1, 2010, each month the Department shall pay into the

SB1281- 110 -LRB101 04634 AWJ 53493 b
1County and Mass Transit District Fund 20% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of sales tax holiday items.
4 Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of tangible personal property.
8 Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol. Beginning September 1,
122010, each month the Department shall pay into the Local
13Government Tax Fund 80% of the net revenue realized for the
14preceding month from the 1.25% rate on the selling price of
15sales tax holiday items.
16 Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22are now taxed at 6.25%.
23 Beginning July 1, 2011, each month the Department shall pay
24into the Clean Air Act Permit Fund 80% of the net revenue
25realized for the preceding month from the 6.25% general rate on
26the selling price of sorbents used in Illinois in the process

SB1281- 111 -LRB101 04634 AWJ 53493 b
1of sorbent injection as used to comply with the Environmental
2Protection Act or the federal Clean Air Act, but the total
3payment into the Clean Air Act Permit Fund under this Act and
4the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
5 Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service Use Tax
8Act, and the Service Occupation Tax Act an amount equal to the
9average monthly deficit in the Underground Storage Tank Fund
10during the prior year, as certified annually by the Illinois
11Environmental Protection Agency, but the total payment into the
12Underground Storage Tank Fund under this Act, the Use Tax Act,
13the Service Use Tax Act, and the Service Occupation Tax Act
14shall not exceed $18,000,000 in any State fiscal year. As used
15in this paragraph, the "average monthly deficit" shall be equal
16to the difference between the average monthly claims for
17payment by the fund and the average monthly revenues deposited
18into the fund, excluding payments made pursuant to this
19paragraph.
20 Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under the Use Tax Act, the Service
22Use Tax Act, the Service Occupation Tax Act, and this Act, each
23month the Department shall deposit $500,000 into the State
24Crime Laboratory Fund.
25 Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

SB1281- 112 -LRB101 04634 AWJ 53493 b
1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to this Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act, such Acts
9being hereinafter called the "Tax Acts" and such aggregate of
102.2% or 3.8%, as the case may be, of moneys being hereinafter
11called the "Tax Act Amount", and (2) the amount transferred to
12the Build Illinois Fund from the State and Local Sales Tax
13Reform Fund shall be less than the Annual Specified Amount (as
14hereinafter defined), an amount equal to the difference shall
15be immediately paid into the Build Illinois Fund from other
16moneys received by the Department pursuant to the Tax Acts; the
17"Annual Specified Amount" means the amounts specified below for
18fiscal years 1986 through 1993:
19Fiscal YearAnnual Specified Amount
201986$54,800,000
211987$76,650,000
221988$80,480,000
231989$88,510,000
241990$115,330,000
251991$145,470,000
261992$182,730,000

SB1281- 113 -LRB101 04634 AWJ 53493 b
11993$206,520,000;
2and means the Certified Annual Debt Service Requirement (as
3defined in Section 13 of the Build Illinois Bond Act) or the
4Tax Act Amount, whichever is greater, for fiscal year 1994 and
5each fiscal year thereafter; and further provided, that if on
6the last business day of any month the sum of (1) the Tax Act
7Amount required to be deposited into the Build Illinois Bond
8Account in the Build Illinois Fund during such month and (2)
9the amount transferred to the Build Illinois Fund from the
10State and Local Sales Tax Reform Fund shall have been less than
111/12 of the Annual Specified Amount, an amount equal to the
12difference shall be immediately paid into the Build Illinois
13Fund from other moneys received by the Department pursuant to
14the Tax Acts; and, further provided, that in no event shall the
15payments required under the preceding proviso result in
16aggregate payments into the Build Illinois Fund pursuant to
17this clause (b) for any fiscal year in excess of the greater of
18(i) the Tax Act Amount or (ii) the Annual Specified Amount for
19such fiscal year. The amounts payable into the Build Illinois
20Fund under clause (b) of the first sentence in this paragraph
21shall be payable only until such time as the aggregate amount
22on deposit under each trust indenture securing Bonds issued and
23outstanding pursuant to the Build Illinois Bond Act is
24sufficient, taking into account any future investment income,
25to fully provide, in accordance with such indenture, for the
26defeasance of or the payment of the principal of, premium, if

SB1281- 114 -LRB101 04634 AWJ 53493 b
1any, and interest on the Bonds secured by such indenture and on
2any Bonds expected to be issued thereafter and all fees and
3costs payable with respect thereto, all as certified by the
4Director of the Bureau of the Budget (now Governor's Office of
5Management and Budget). If on the last business day of any
6month in which Bonds are outstanding pursuant to the Build
7Illinois Bond Act, the aggregate of moneys deposited in the
8Build Illinois Bond Account in the Build Illinois Fund in such
9month shall be less than the amount required to be transferred
10in such month from the Build Illinois Bond Account to the Build
11Illinois Bond Retirement and Interest Fund pursuant to Section
1213 of the Build Illinois Bond Act, an amount equal to such
13deficiency shall be immediately paid from other moneys received
14by the Department pursuant to the Tax Acts to the Build
15Illinois Fund; provided, however, that any amounts paid to the
16Build Illinois Fund in any fiscal year pursuant to this
17sentence shall be deemed to constitute payments pursuant to
18clause (b) of the first sentence of this paragraph and shall
19reduce the amount otherwise payable for such fiscal year
20pursuant to that clause (b). The moneys received by the
21Department pursuant to this Act and required to be deposited
22into the Build Illinois Fund are subject to the pledge, claim
23and charge set forth in Section 12 of the Build Illinois Bond
24Act.
25 Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

SB1281- 115 -LRB101 04634 AWJ 53493 b
1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Public Pier and Exposition
4Authority provided under Section 8.25f of the State Finance
5Act, but not in excess of sums designated as "Total Deposit",
6shall be deposited in the aggregate from collections under
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, Section 9 of the Service Occupation Tax Act, and Section 3
9of the Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
11Fiscal YearTotal Deposit
121993 $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000

SB1281- 116 -LRB101 04634 AWJ 53493 b
12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021300,000,000 246,000,000
162022300,000,000260,000,000
172023300,000,000275,000,000
182024 300,000,000275,000,000
192025 300,000,000275,000,000
202026 300,000,000279,000,000
212027 375,000,000292,000,000
222028 375,000,000307,000,000
232029 375,000,000322,000,000
242030 375,000,000338,000,000
252031 375,000,000350,000,000
262032 375,000,000350,000,000

SB1281- 117 -LRB101 04634 AWJ 53493 b
12033 375,000,000
22034 375,000,000
32035 375,000,000
42036 450,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Public Pier and
11Exposition Authority Act,
12but not after fiscal year 2070
132060.
14 Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Public Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Public Pier and
21Exposition Authority Act, plus cumulative deficiencies in the
22deposits required under this Section for previous months and
23years, shall be deposited into the McCormick Place Expansion
24Project Fund, until the full amount requested for the fiscal
25year, but not in excess of the amount specified above as "Total
26Deposit", has been deposited.

SB1281- 118 -LRB101 04634 AWJ 53493 b
1 Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois Tax
6Increment Fund 0.27% of 80% of the net revenue realized for the
7preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9 Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a 25-year
14period, the Department shall each month pay into the Energy
15Infrastructure Fund 80% of the net revenue realized from the
166.25% general rate on the selling price of Illinois-mined coal
17that was sold to an eligible business. For purposes of this
18paragraph, the term "eligible business" means a new electric
19generating facility certified pursuant to Section 605-332 of
20the Department of Commerce and Economic Opportunity Law of the
21Civil Administrative Code of Illinois.
22 Subject to payment of amounts into the Build Illinois Fund,
23the McCormick Place Expansion Project Fund, the Illinois Tax
24Increment Fund, and the Energy Infrastructure Fund pursuant to
25the preceding paragraphs or in any amendments to this Section
26hereafter enacted, beginning on the first day of the first

SB1281- 119 -LRB101 04634 AWJ 53493 b
1calendar month to occur on or after August 26, 2014 (the
2effective date of Public Act 98-1098), each month, from the
3collections made under Section 9 of the Use Tax Act, Section 9
4of the Service Use Tax Act, Section 9 of the Service Occupation
5Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
6the Department shall pay into the Tax Compliance and
7Administration Fund, to be used, subject to appropriation, to
8fund additional auditors and compliance personnel at the
9Department of Revenue, an amount equal to 1/12 of 5% of 80% of
10the cash receipts collected during the preceding fiscal year by
11the Audit Bureau of the Department under the Use Tax Act, the
12Service Use Tax Act, the Service Occupation Tax Act, the
13Retailers' Occupation Tax Act, and associated local occupation
14and use taxes administered by the Department.
15 Subject to payments of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19beginning on July 1, 2018 the Department shall pay each month
20into the Downstate Public Transportation Fund the moneys
21required to be so paid under Section 2-3 of the Downstate
22Public Transportation Act.
23 Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the State
25Treasury and 25% shall be reserved in a special account and
26used only for the transfer to the Common School Fund as part of

SB1281- 120 -LRB101 04634 AWJ 53493 b
1the monthly transfer from the General Revenue Fund in
2accordance with Section 8a of the State Finance Act.
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 retailer's last Federal
10income tax return. If the total receipts of the business as
11reported in the Federal income tax return do not agree with the
12gross receipts reported to the Department of Revenue for the
13same period, the retailer shall attach to his annual return a
14schedule showing a reconciliation of the 2 amounts and the
15reasons for the difference. The retailer's annual return to the
16Department shall also disclose the cost of goods sold by the
17retailer during the year covered by such return, opening and
18closing inventories of such goods for such year, costs of goods
19used from stock or taken from stock and given away by the
20retailer during such year, payroll information of the
21retailer's business during such year and any additional
22reasonable information which the Department deems would be
23helpful in determining the accuracy of the monthly, quarterly
24or annual returns filed by such retailer as provided for in
25this Section.
26 If the annual information return required by this Section

SB1281- 121 -LRB101 04634 AWJ 53493 b
1is not filed when and as required, the taxpayer shall be liable
2as follows:
3 (i) Until January 1, 1994, the taxpayer shall be liable
4 for a penalty equal to 1/6 of 1% of the tax due from such
5 taxpayer under this Act during the period to be covered by
6 the annual return for each month or fraction of a month
7 until such return is filed as required, the penalty to be
8 assessed and collected in the same manner as any other
9 penalty provided for in this Act.
10 (ii) On and after January 1, 1994, the taxpayer shall
11 be liable for a penalty as described in Section 3-4 of the
12 Uniform Penalty and Interest Act.
13 The chief executive officer, proprietor, owner or highest
14ranking manager shall sign the annual return to certify the
15accuracy of the information contained therein. Any person who
16willfully signs the annual return containing false or
17inaccurate information shall be guilty of perjury and punished
18accordingly. The annual return form prescribed by the
19Department shall include a warning that the person signing the
20return may be liable for perjury.
21 The provisions of this Section concerning the filing of an
22annual information return do not apply to a retailer who is not
23required to file an income tax return with the United States
24Government.
25 As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

SB1281- 122 -LRB101 04634 AWJ 53493 b
1shall order transferred and the Treasurer shall transfer from
2the General Revenue Fund to the Motor Fuel Tax Fund an amount
3equal to 1.7% of 80% of the net revenue realized under this Act
4for the second preceding month. Beginning April 1, 2000, this
5transfer is no longer required and shall not be made.
6 Net revenue realized for a month shall be the revenue
7collected by the State pursuant to this Act, less the amount
8paid out during that month as refunds to taxpayers for
9overpayment of liability.
10 For greater simplicity of administration, manufacturers,
11importers and wholesalers whose products are sold at retail in
12Illinois by numerous retailers, and who wish to do so, may
13assume the responsibility for accounting and paying to the
14Department all tax accruing under this Act with respect to such
15sales, if the retailers who are affected do not make written
16objection to the Department to this arrangement.
17 Any person who promotes, organizes, provides retail
18selling space for concessionaires or other types of sellers at
19the Illinois State Fair, DuQuoin State Fair, county fairs,
20local fairs, art shows, flea markets and similar exhibitions or
21events, including any transient merchant as defined by Section
222 of the Transient Merchant Act of 1987, is required to file a
23report with the Department providing the name of the merchant's
24business, the name of the person or persons engaged in
25merchant's business, the permanent address and Illinois
26Retailers Occupation Tax Registration Number of the merchant,

SB1281- 123 -LRB101 04634 AWJ 53493 b
1the dates and location of the event and other reasonable
2information that the Department may require. The report must be
3filed not later than the 20th day of the month next following
4the month during which the event with retail sales was held.
5Any person who fails to file a report required by this Section
6commits a business offense and is subject to a fine not to
7exceed $250.
8 Any person engaged in the business of selling tangible
9personal property at retail as a concessionaire or other type
10of seller at the Illinois State Fair, county fairs, art shows,
11flea markets and similar exhibitions or events, or any
12transient merchants, as defined by Section 2 of the Transient
13Merchant Act of 1987, may be required to make a daily report of
14the amount of such sales to the Department and to make a daily
15payment of the full amount of tax due. The Department shall
16impose this requirement when it finds that there is a
17significant risk of loss of revenue to the State at such an
18exhibition or event. Such a finding shall be based on evidence
19that a substantial number of concessionaires or other sellers
20who are not residents of Illinois will be engaging in the
21business of selling tangible personal property at retail at the
22exhibition or event, or other evidence of a significant risk of
23loss of revenue to the State. The Department shall notify
24concessionaires and other sellers affected by the imposition of
25this requirement. In the absence of notification by the
26Department, the concessionaires and other sellers shall file

SB1281- 124 -LRB101 04634 AWJ 53493 b
1their returns as otherwise required in this Section.
2(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
399-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
47-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
5 Section 50. The Cigarette Tax Act is amended by changing
6Section 29 as follows:
7 (35 ILCS 130/29) (from Ch. 120, par. 453.29)
8 Sec. 29. All moneys received by the Department from the
9one-half mill tax imposed by the Sixty-fourth General Assembly
10and all interest and penalties, received in connection
11therewith under the provisions of this Act shall be paid into
12the Metropolitan Fair and Exposition Authority Reconstruction
13Fund. All other moneys received by the Department under this
14Act shall be paid into the General Revenue Fund in the State
15treasury. After there has been paid into the Metropolitan Fair
16and Exposition Authority Reconstruction Fund sufficient money
17to pay in full both principal and interest, all of the
18outstanding bonds issued pursuant to the "Fair and Exposition
19Authority Reconstruction Act", the State Treasurer and
20Comptroller shall transfer to the General Revenue Fund the
21balance of moneys remaining in the Metropolitan Fair and
22Exposition Authority Reconstruction Fund except for $2,500,000
23which shall remain in the Metropolitan Fair and Exposition
24Authority Reconstruction Fund and which may be appropriated by

SB1281- 125 -LRB101 04634 AWJ 53493 b
1the General Assembly for the corporate purposes of the
2Metropolitan Public Pier and Exposition Authority. All monies
3received by the Department in fiscal year 1978 and thereafter
4from the one-half mill tax imposed by the Sixty-fourth General
5Assembly, and all interest and penalties received in connection
6therewith under the provisions of this Act, shall be paid into
7the General Revenue Fund, except that the Department shall pay
8the first $4,800,000 received in fiscal years 1979 through 2001
9from that one-half mill tax into the Metropolitan Fair and
10Exposition Authority Reconstruction Fund which monies may be
11appropriated by the General Assembly for the corporate purposes
12of the Metropolitan Public Pier and Exposition Authority.
13 In fiscal year 2002 and fiscal year 2003, the first
14$4,800,000 from the one-half mill tax shall be paid into the
15Statewide Economic Development Fund.
16 All moneys received by the Department in fiscal year 2006
17and thereafter from the one-half mill tax imposed by the 64th
18General Assembly and all interest and penalties received in
19connection with that tax under the provisions of this Act shall
20be paid into the General Revenue Fund.
21(Source: P.A. 93-22, eff. 6-20-03; 94-91, eff. 7-1-05.)
22 Section 55. The Hotel Operators' Occupation Tax Act is
23amended by changing Sections 3 and 6 as follows:
24 (35 ILCS 145/3) (from Ch. 120, par. 481b.33)

SB1281- 126 -LRB101 04634 AWJ 53493 b
1 Sec. 3. Rate; exemptions.
2 (a) A tax is imposed upon persons engaged in the business
3of renting, leasing or letting rooms in a hotel at the rate of
45% of 94% of the gross rental receipts from such renting,
5leasing or letting, excluding, however, from gross rental
6receipts, the proceeds of such renting, leasing or letting to
7permanent residents of that hotel and proceeds from the tax
8imposed under subsection (c) of Section 13 of the Metropolitan
9Public Pier and Exposition Authority Act.
10 (b) There shall be imposed an additional tax upon persons
11engaged in the business of renting, leasing or letting rooms in
12a hotel at the rate of 1% of 94% of the gross rental receipts
13from such renting, leasing or letting, excluding, however, from
14gross rental receipts, the proceeds of such renting, leasing or
15letting to permanent residents of that hotel and proceeds from
16the tax imposed under subsection (c) of Section 13 of the
17Metropolitan Public Pier and Exposition Authority Act.
18 (c) No funds received pursuant to this Act shall be used to
19advertise for or otherwise promote new competition in the hotel
20business.
21 (d) However, such tax is not imposed upon the privilege of
22engaging in any business in Interstate Commerce or otherwise,
23which business may not, under the Constitution and Statutes of
24the United States, be made the subject of taxation by this
25State. In addition, the tax is not imposed upon gross rental
26receipts for which the hotel operator is prohibited from

SB1281- 127 -LRB101 04634 AWJ 53493 b
1obtaining reimbursement for the tax from the customer by reason
2of a federal treaty.
3 (d-5) On and after July 1, 2017, the tax imposed by this
4Act shall not apply to gross rental receipts received by an
5entity that is organized and operated exclusively for religious
6purposes and possesses an active Exemption Identification
7Number issued by the Department pursuant to the Retailers'
8Occupation Tax Act when acting as a hotel operator renting,
9leasing, or letting rooms:
10 (1) in furtherance of the purposes for which it is
11 organized; or
12 (2) to entities that (i) are organized and operated
13 exclusively for religious purposes, (ii) possess an active
14 Exemption Identification Number issued by the Department
15 pursuant to the Retailers' Occupation Tax Act, and (iii)
16 rent the rooms in furtherance of the purposes for which
17 they are organized.
18 No gross rental receipts are exempt under paragraph (2) of
19this subsection (d-5) unless the hotel operator obtains the
20active Exemption Identification Number from the exclusively
21religious entity to whom it is renting and maintains that
22number in its books and records. Gross rental receipts from all
23rentals other than those described in items (1) or (2) of this
24subsection (d-5) are subject to the tax imposed by this Act
25unless otherwise exempt under this Act.
26 This subsection (d-5) is exempt from the sunset provisions

SB1281- 128 -LRB101 04634 AWJ 53493 b
1of Section 3-5 of this Act.
2 (e) Persons subject to the tax imposed by this Act may
3reimburse themselves for their tax liability under this Act by
4separately stating such tax as an additional charge, which
5charge may be stated in combination, in a single amount, with
6any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
7Illinois Municipal Code, and Section 25.05-10 of "An Act to
8revise the law in relation to counties".
9 (f) If any hotel operator collects an amount (however
10designated) which purports to reimburse such operator for hotel
11operators' occupation tax liability measured by receipts which
12are not subject to hotel operators' occupation tax, or if any
13hotel operator, in collecting an amount (however designated)
14which purports to reimburse such operator for hotel operators'
15occupation tax liability measured by receipts which are subject
16to tax under this Act, collects more from the customer than the
17operators' hotel operators' occupation tax liability in the
18transaction is, the customer shall have a legal right to claim
19a refund of such amount from such operator. However, if such
20amount is not refunded to the customer for any reason, the
21hotel operator is liable to pay such amount to the Department.
22(Source: P.A. 100-213, eff. 8-18-17.)
23 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
24 Sec. 6. Filing of returns and distribution of proceeds.
25 Except as provided hereinafter in this Section, on or

SB1281- 129 -LRB101 04634 AWJ 53493 b
1before the last day of each calendar month, every person
2engaged in the business of renting, leasing or letting rooms in
3a hotel in this State during the preceding calendar month shall
4file a return with the Department, stating:
5 1. The name of the operator;
6 2. His residence address and the address of his
7 principal place of business and the address of the
8 principal place of business (if that is a different
9 address) from which he engages in the business of renting,
10 leasing or letting rooms in a hotel in this State;
11 3. Total amount of rental receipts received by him
12 during the preceding calendar month from renting, leasing
13 or letting rooms during such preceding calendar month;
14 4. Total amount of rental receipts received by him
15 during the preceding calendar month from renting, leasing
16 or letting rooms to permanent residents during such
17 preceding calendar month;
18 5. Total amount of other exclusions from gross rental
19 receipts allowed by this Act;
20 6. Gross rental receipts which were received by him
21 during the preceding calendar month and upon the basis of
22 which the tax is imposed;
23 7. The amount of tax due;
24 8. Such other reasonable information as the Department
25 may require.
26 If the operator's average monthly tax liability to the

SB1281- 130 -LRB101 04634 AWJ 53493 b
1Department does not exceed $200, the Department may authorize
2his returns to be filed on a quarter annual basis, with the
3return for January, February and March of a given year being
4due by April 30 of such year; with the return for April, May
5and June of a given year being due by July 31 of such year; with
6the return for July, August and September of a given year being
7due by October 31 of such year, and with the return for
8October, November and December of a given year being due by
9January 31 of the following year.
10 If the operator's average monthly tax liability to the
11Department does not exceed $50, the Department may authorize
12his returns to be filed on an annual basis, with the return for
13a given year being due by January 31 of the following year.
14 Such quarter annual and annual returns, as to form and
15substance, shall be subject to the same requirements as monthly
16returns.
17 Notwithstanding any other provision in this Act concerning
18the time within which an operator may file his return, in the
19case of any operator who ceases to engage in a kind of business
20which makes him responsible for filing returns under this Act,
21such operator shall file a final return under this Act with the
22Department not more than 1 month after discontinuing such
23business.
24 Where the same person has more than 1 business registered
25with the Department under separate registrations under this
26Act, such person shall not file each return that is due as a

SB1281- 131 -LRB101 04634 AWJ 53493 b
1single return covering all such registered businesses, but
2shall file separate returns for each such registered business.
3 In his return, the operator shall determine the value of
4any consideration other than money received by him in
5connection with the renting, leasing or letting of rooms in the
6course of his business and he shall include such value in his
7return. Such determination shall be subject to review and
8revision by the Department in the manner hereinafter provided
9for the correction of returns.
10 Where the operator is a corporation, the return filed on
11behalf of such corporation shall be signed by the president,
12vice-president, secretary or treasurer or by the properly
13accredited agent of such corporation.
14 The person filing the return herein provided for shall, at
15the time of filing such return, pay to the Department the
16amount of tax herein imposed. The operator filing the return
17under this Section shall, at the time of filing such return,
18pay to the Department the amount of tax imposed by this Act
19less a discount of 2.1% or $25 per calendar year, whichever is
20greater, which is allowed to reimburse the operator for the
21expenses incurred in keeping records, preparing and filing
22returns, remitting the tax and supplying data to the Department
23on request.
24 If any payment provided for in this Section exceeds the
25operator's liabilities under this Act, as shown on an original
26return, the Department may authorize the operator to credit

SB1281- 132 -LRB101 04634 AWJ 53493 b
1such excess payment against liability subsequently to be
2remitted to the Department under this Act, in accordance with
3reasonable rules adopted by the Department. If the Department
4subsequently determines that all or any part of the credit
5taken was not actually due to the operator, the operator's
6discount shall be reduced by an amount equal to the difference
7between the discount as applied to the credit taken and that
8actually due, and that operator shall be liable for penalties
9and interest on such difference.
10 There shall be deposited in the Build Illinois Fund in the
11State Treasury for each State fiscal year 40% of the amount of
12total net proceeds from the tax imposed by subsection (a) of
13Section 3. Of the remaining 60%, $5,000,000 shall be deposited
14in the Illinois Sports Facilities Fund and credited to the
15Subsidy Account each fiscal year by making monthly deposits in
16the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
17such deposits for prior months, and an additional $8,000,000
18shall be deposited in the Illinois Sports Facilities Fund and
19credited to the Advance Account each fiscal year by making
20monthly deposits in the amount of 1/8 of $8,000,000 plus any
21cumulative deficiencies in such deposits for prior months;
22provided, that for fiscal years ending after June 30, 2001, the
23amount to be so deposited into the Illinois Sports Facilities
24Fund and credited to the Advance Account each fiscal year shall
25be increased from $8,000,000 to the then applicable Advance
26Amount and the required monthly deposits beginning with July

SB1281- 133 -LRB101 04634 AWJ 53493 b
12001 shall be in the amount of 1/8 of the then applicable
2Advance Amount plus any cumulative deficiencies in those
3deposits for prior months. (The deposits of the additional
4$8,000,000 or the then applicable Advance Amount, as
5applicable, during each fiscal year shall be treated as
6advances of funds to the Illinois Sports Facilities Authority
7for its corporate purposes to the extent paid to the Authority
8or its trustee and shall be repaid into the General Revenue
9Fund in the State Treasury by the State Treasurer on behalf of
10the Authority pursuant to Section 19 of the Illinois Sports
11Facilities Authority Act, as amended. If in any fiscal year the
12full amount of the then applicable Advance Amount is not repaid
13into the General Revenue Fund, then the deficiency shall be
14paid from the amount in the Local Government Distributive Fund
15that would otherwise be allocated to the City of Chicago under
16the State Revenue Sharing Act.)
17 For purposes of the foregoing paragraph, the term "Advance
18Amount" means, for fiscal year 2002, $22,179,000, and for
19subsequent fiscal years through fiscal year 2032, 105.615% of
20the Advance Amount for the immediately preceding fiscal year,
21rounded up to the nearest $1,000.
22 Of the remaining 60% of the amount of total net proceeds
23prior to August 1, 2011 from the tax imposed by subsection (a)
24of Section 3 after all required deposits in the Illinois Sports
25Facilities Fund, the amount equal to 8% of the net revenue
26realized from this Act plus an amount equal to 8% of the net

SB1281- 134 -LRB101 04634 AWJ 53493 b
1revenue realized from any tax imposed under Section 4.05 of the
2Chicago World's Fair-1992 Authority Act during the preceding
3month shall be deposited in the Local Tourism Fund each month
4for purposes authorized by Section 605-705 of the Department of
5Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
6the remaining 60% of the amount of total net proceeds beginning
7on August 1, 2011 from the tax imposed by subsection (a) of
8Section 3 after all required deposits in the Illinois Sports
9Facilities Fund, an 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 as follows: 18% of such amount shall
14be deposited into the Chicago Travel Industry Promotion Fund
15for the purposes described in subsection (n) of Section 5 of
16the Metropolitan Public Pier and Exposition Authority Act and
17the remaining 82% of such amount shall be deposited into the
18Local Tourism Fund each month for purposes authorized by
19Section 605-705 of the Department of Commerce and Economic
20Opportunity Law. Beginning on August 1, 1999 and ending on July
2131, 2011, an amount equal to 4.5% of the net revenue realized
22from the Hotel Operators' Occupation Tax Act during the
23preceding month shall be deposited into the International
24Tourism Fund for the purposes authorized in Section 605-707 of
25the Department of Commerce and Economic Opportunity Law.
26Beginning on August 1, 2011, an amount equal to 4.5% of the net

SB1281- 135 -LRB101 04634 AWJ 53493 b
1revenue realized from this Act during the preceding month shall
2be deposited as follows: 55% of such amount shall be deposited
3into the Chicago Travel Industry Promotion Fund for the
4purposes described in subsection (n) of Section 5 of the
5Metropolitan Public Pier and Exposition Authority Act and the
6remaining 45% of such amount deposited into the International
7Tourism Fund for the purposes authorized in Section 605-707 of
8the Department of Commerce and Economic Opportunity Law. "Net
9revenue realized for a month" means the revenue collected by
10the State under that Act during the previous month less the
11amount paid out during that same month as refunds to taxpayers
12for overpayment of liability under that Act.
13 After making all these deposits, all other proceeds of the
14tax imposed under subsection (a) of Section 3 shall be
15deposited in the Tourism Promotion Fund in the State Treasury.
16All moneys received by the Department from the additional tax
17imposed under subsection (b) of Section 3 shall be deposited
18into the Build Illinois Fund in the State Treasury.
19 The Department may, upon separate written notice to a
20taxpayer, require the taxpayer to prepare and file with the
21Department on a form prescribed by the Department within not
22less than 60 days after receipt of the notice an annual
23information return for the tax year specified in the notice.
24Such annual return to the Department shall include a statement
25of gross receipts as shown by the operator's last State income
26tax return. If the total receipts of the business as reported

SB1281- 136 -LRB101 04634 AWJ 53493 b
1in the State income tax return do not agree with the gross
2receipts reported to the Department for the same period, the
3operator shall attach to his annual information return a
4schedule showing a reconciliation of the 2 amounts and the
5reasons for the difference. The operator's annual information
6return to the Department shall also disclose pay roll
7information of the operator's business during the year covered
8by such return and any additional reasonable information which
9the Department deems would be helpful in determining the
10accuracy of the monthly, quarterly or annual tax returns by
11such operator as hereinbefore provided for in this Section.
12 If the annual information return required by this Section
13is not filed when and as required the taxpayer shall be liable
14for a penalty in an amount determined in accordance with
15Section 3-4 of the Uniform Penalty and Interest Act until such
16return is filed as required, the penalty to be assessed and
17collected in the same manner as any other penalty provided for
18in this 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.

SB1281- 137 -LRB101 04634 AWJ 53493 b
1 The foregoing portion of this Section concerning the filing
2of an annual information return shall not apply to an operator
3who is not required to file an income tax return with the
4United States Government.
5(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
6 Section 60. The Illinois Municipal Code is amended by
7changing Sections 8-3-13, 8-3-14, 8-3-14a, and 11-74.3-6 as
8follows:
9 (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
10 Sec. 8-3-13. The corporate authorities of any municipality
11containing 500,000 or more inhabitants may impose a tax prior
12to July 1, 1969, upon all persons engaged in the municipality
13in the business of renting, leasing or letting rooms in a
14hotel, as defined in the Hotel Operators' Occupation Tax Act,
15at a rate not to exceed 1% of the gross rental receipts from
16the renting, leasing or letting, excluding, however, from gross
17rental receipts, the proceeds of the renting, leasing or
18letting to permanent residents of that hotel and proceeds from
19the tax imposed under subsection (c) of Section 13 of the
20Metropolitan Public Pier and Exposition Authority Act.
21 The tax imposed by a municipality under this Section and
22all civil penalties that may be assessed as an incident thereof
23shall be collected and enforced by the State Department of
24Revenue. The certificate of registration that is issued by the

SB1281- 138 -LRB101 04634 AWJ 53493 b
1Department to a lessor under the Hotel Operators' Occupation
2Tax Act shall permit the registrant to engage in a business
3that is taxable under any ordinance or resolution enacted under
4this Section without registering separately with the
5Department under the ordinance or resolution or under this
6Section. The Department shall have full power to administer and
7enforce this Section; to collect all taxes and penalties due
8hereunder; to dispose of taxes and penalties so collected in
9the manner provided in this Section; and to determine all
10rights to credit memoranda arising on account of the erroneous
11payment of tax or penalty hereunder. In the administration of
12and compliance with this Section, the Department and persons
13who are subject to this Section shall have the same rights,
14remedies, privileges, immunities, powers and duties, and be
15subject to the same conditions, restrictions, limitations,
16penalties and definitions of terms, and employ the same modes
17of procedure, as are prescribed in the Hotel Operators'
18Occupation Tax Act and the Uniform Penalty and Interest Act, as
19fully as if the provisions contained in those Acts were set
20forth herein.
21 Whenever the Department determines that a refund should be
22made under this Section to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the warrant to be drawn for the
25amount specified, and to the person named, in the notification
26from the Department. The refund shall be paid by the State

SB1281- 139 -LRB101 04634 AWJ 53493 b
1Treasurer out of the Illinois tourism tax fund.
2 Persons subject to any tax imposed under authority granted
3by this Section may reimburse themselves for their tax
4liability for that tax by separately stating the tax as an
5additional charge, which charge may be stated in combination,
6in a single amount, with State tax imposed under the Hotel
7Operators' Occupation Tax Act.
8 The Department shall forthwith pay over to the State
9Treasurer, ex-officio, as trustee, all taxes and penalties
10collected hereunder. On or before the 25th day of each calendar
11month, the Department shall prepare and certify to the
12Comptroller the disbursement of stated sums of money to named
13municipalities from which lessors have paid taxes or penalties
14hereunder to the Department during the second preceding
15calendar month. The amount to be paid to each municipality
16shall be the amount (not including credit memoranda) collected
17hereunder during the second preceding calendar month by the
18Department, and not including an amount equal to the amount of
19refunds made during the second preceding calendar month by the
20Department on behalf of the municipality, less 4% of the
21balance, which sum shall be retained by the State Treasurer to
22cover the costs incurred by the Department in administering and
23enforcing the provisions of this Section, as provided herein.
24The Department, at the time of each monthly disbursement to the
25municipalities, shall prepare and certify to the Comptroller
26the amount so retained by the State Treasurer, which shall be

SB1281- 140 -LRB101 04634 AWJ 53493 b
1paid into the General Revenue Fund of the State Treasury.
2 Within 10 days after receipt by the Comptroller of the
3disbursement certification to the municipalities and the
4General Revenue Fund provided for in this Section to be given
5to the Comptroller by the Department, the Comptroller shall
6cause the warrants to be drawn for the respective amounts in
7accordance with the directions contained in the certification.
8 Nothing in this Section shall be construed to authorize a
9municipality to impose a tax upon the privilege of engaging in
10any business that, under the Constitution of the United States,
11may not be made the subject of taxation by this State.
12 An ordinance or resolution imposing a tax hereunder or
13effecting a change in the rate thereof shall be effective on
14the first day of the calendar month next following the
15expiration of the publication period provided in Section 1-2-4
16in respect to municipalities governed by that Section.
17 The corporate authorities of any municipality that levies a
18tax authorized by this Section shall transmit to the Department
19of Revenue on or not later than 5 days after the effective date
20of the ordinance or resolution a certified copy of the
21ordinance or resolution imposing the tax; whereupon, the
22Department of Revenue shall proceed to administer and enforce
23this Section on behalf of the municipality as of the effective
24date of the ordinance or resolution. Upon a change in rate of a
25tax levied hereunder, or upon the discontinuance of the tax,
26the corporate authorities of the municipality shall, on or not

SB1281- 141 -LRB101 04634 AWJ 53493 b
1later than 5 days after the effective date of the ordinance or
2resolution discontinuing the tax or effecting a change in rate,
3transmit to the Department of Revenue a certified copy of the
4ordinance or resolution effecting the change or
5discontinuance. The amounts disbursed to any municipality
6under this Section shall be expended by the municipality solely
7to promote tourism, conventions and other special events within
8that municipality or otherwise to attract nonresidents to visit
9the municipality.
10 Any municipality receiving and disbursing money under this
11Section shall report on or before the first Monday in January
12of each year to the Advisory Committee of the Illinois Tourism
13Promotion Fund, created by Section 12 of the Illinois Promotion
14Act. The reports shall specify the purposes for which the
15disbursements were made and shall contain detailed amounts of
16all receipts and disbursements under this Section.
17 This Section may be cited as the Tourism, Conventions and
18Other Special Events Promotion Act of 1967.
19(Source: P.A. 87-205; 87-733; 87-895.)
20 (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
21 Sec. 8-3-14. Municipal hotel operators' occupation tax.
22The corporate authorities of any municipality may impose a tax
23upon all persons engaged in such municipality in the business
24of renting, leasing or letting rooms in a hotel, as defined in
25"The Hotel Operators' Occupation Tax Act," at a rate not to

SB1281- 142 -LRB101 04634 AWJ 53493 b
1exceed 6% in the City of East Peoria and in the Village of
2Morton and 5% in all other municipalities of the gross rental
3receipts from such renting, leasing or letting, excluding,
4however, from gross rental receipts, the proceeds of such
5renting, leasing or letting to permanent residents of that
6hotel and proceeds from the tax imposed under subsection (c) of
7Section 13 of the Metropolitan Public Pier and Exposition
8Authority Act, and may provide for the administration and
9enforcement of the tax, and for the collection thereof from the
10persons subject to the tax, as the corporate authorities
11determine to be necessary or practicable for the effective
12administration of the tax. The municipality may not impose a
13tax under this Section if it imposes a tax under Section
148-3-14a.
15 Persons subject to any tax imposed pursuant to authority
16granted by this Section may reimburse themselves for their tax
17liability for such tax by separately stating such tax as an
18additional charge, which charge may be stated in combination,
19in a single amount, with State tax imposed under "The Hotel
20Operators' Occupation Tax Act".
21 Nothing in this Section shall be construed to authorize a
22municipality to impose a tax upon the privilege of engaging in
23any business which under the constitution of the United States
24may not be made the subject of taxation by this State.
25 The amounts collected by any municipality pursuant to this
26Section shall be expended by the municipality solely to promote

SB1281- 143 -LRB101 04634 AWJ 53493 b
1tourism and conventions within that municipality or otherwise
2to attract nonresident overnight visitors to the municipality.
3 No funds received pursuant to this Section shall be used to
4advertise for or otherwise promote new competition in the hotel
5business.
6(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
7 (65 ILCS 5/8-3-14a)
8 Sec. 8-3-14a. Municipal hotel use tax.
9 (a) The corporate authorities of any municipality may
10impose a tax upon the privilege of renting or leasing rooms in
11a hotel within the municipality at a rate not to exceed 5% of
12the rental or lease payment. The corporate authorities may
13provide for the administration and enforcement of the tax and
14for the collection thereof from the persons subject to the tax,
15as the corporate authorities determine to be necessary or
16practical for the effective administration of the tax.
17 (b) Each hotel in the municipality shall collect the tax
18from the person making the rental or lease payment at the time
19that the payment is tendered to the hotel. The hotel shall, as
20trustee, remit the tax to the municipality.
21 (c) The tax authorized under this Section does not apply to
22any rental or lease payment by a permanent resident of that
23hotel or to any payment made to any hotel that is subject to
24the tax imposed under subsection (c) of Section 13 of the
25Metropolitan Public Pier and Exposition Authority Act. A

SB1281- 144 -LRB101 04634 AWJ 53493 b
1municipality may not impose a tax under this Section if it
2imposes a tax under Section 8-3-14. Nothing in this Section may
3be construed to authorize a municipality to impose a tax upon
4the privilege of engaging in any business that under the
5Constitution of the United States may not be made the subject
6of taxation by this State.
7 (d) The moneys collected by a municipality under this
8Section may be expended solely to promote tourism and
9conventions within that municipality or otherwise to attract
10nonresident overnight visitors to the municipality. No moneys
11received under this Section may be used to advertise for or
12otherwise promote new competition in the hotel business.
13 (e) As used in this Section, "hotel" has the meaning set
14forth in Section 2 of the Hotel Operators' Occupation Tax Act.
15(Source: P.A. 96-238, eff. 8-11-09.)
16 (65 ILCS 5/11-74.3-6)
17 Sec. 11-74.3-6. Business district revenue and obligations;
18business district tax allocation fund.
19 (a) If the corporate authorities of a municipality have
20approved a business district plan, have designated a business
21district, and have elected to impose a tax by ordinance
22pursuant to subsection (10) or (11) of Section 11-74.3-3, then
23each year after the date of the approval of the ordinance but
24terminating upon the date all business district project costs
25and all obligations paying or reimbursing business district

SB1281- 145 -LRB101 04634 AWJ 53493 b
1project costs, if any, have been paid, but in no event later
2than the dissolution date, all amounts generated by the
3retailers' occupation tax and service occupation tax shall be
4collected and the tax shall be enforced by the Department of
5Revenue in the same manner as all retailers' occupation taxes
6and service occupation taxes imposed in the municipality
7imposing the tax and all amounts generated by the hotel
8operators' occupation tax shall be collected and the tax shall
9be enforced by the municipality in the same manner as all hotel
10operators' occupation taxes imposed in the municipality
11imposing the tax. The corporate authorities of the municipality
12shall deposit the proceeds of the taxes imposed under
13subsections (10) and (11) of Section 11-74.3-3 into a special
14fund of the municipality called the "[Name of] Business
15District Tax Allocation Fund" for the purpose of paying or
16reimbursing business district project costs and obligations
17incurred in the payment of those costs.
18 (b) The corporate authorities of a municipality that has
19designated a business district under this Law may, by
20ordinance, impose a Business District Retailers' Occupation
21Tax upon all persons engaged in the business of selling
22tangible personal property, other than an item of tangible
23personal property titled or registered with an agency of this
24State's government, at retail in the business district at a
25rate not to exceed 1% of the gross receipts from the sales made
26in the course of such business, to be imposed only in 0.25%

SB1281- 146 -LRB101 04634 AWJ 53493 b
1increments. The tax may not be imposed on tangible personal
2property taxed at the rate of 1% under the Retailers'
3Occupation Tax Act.
4 The tax imposed under this subsection and all civil
5penalties that may be assessed as an incident thereof shall be
6collected and enforced by the Department of Revenue. The
7certificate of registration that is issued by the Department to
8a retailer under the Retailers' Occupation Tax Act shall permit
9the retailer to engage in a business that is taxable under any
10ordinance or resolution enacted pursuant to this subsection
11without registering separately with the Department under such
12ordinance or resolution or under this subsection. The
13Department of Revenue shall have full power to administer and
14enforce this subsection; to collect all taxes and penalties due
15under this subsection in the manner hereinafter provided; and
16to determine all rights to credit memoranda arising on account
17of the erroneous payment of tax or penalty under this
18subsection. In the administration of, and compliance with, this
19subsection, the Department and persons who are subject to this
20subsection shall have the same rights, remedies, privileges,
21immunities, powers and duties, and be subject to the same
22conditions, restrictions, limitations, penalties, exclusions,
23exemptions, and definitions of terms and employ the same modes
24of procedure, as are prescribed in Sections 1, 1a through 1o, 2
25through 2-65 (in respect to all provisions therein other than
26the State rate of tax), 2c through 2h, 3 (except as to the

SB1281- 147 -LRB101 04634 AWJ 53493 b
1disposition of taxes and penalties collected), 4, 5, 5a, 5c,
25d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
312, 13, and 14 of the Retailers' Occupation Tax Act and all
4provisions of the Uniform Penalty and Interest Act, as fully as
5if those provisions were set forth herein.
6 Persons subject to any tax imposed under this subsection
7may reimburse themselves for their seller's tax liability under
8this subsection by separately stating the tax as an additional
9charge, which charge may be stated in combination, in a single
10amount, with State taxes that sellers are required to collect
11under the Use Tax Act, in accordance with such bracket
12schedules as the Department may prescribe.
13 Whenever the Department determines that a refund should be
14made under this subsection to a claimant instead of issuing a
15credit memorandum, the Department shall notify the State
16Comptroller, who shall cause the order to be drawn for the
17amount specified and to the person named in the notification
18from the Department. The refund shall be paid by the State
19Treasurer out of the business district retailers' occupation
20tax fund.
21 The Department shall immediately pay over to the State
22Treasurer, ex officio, as trustee, all taxes, penalties, and
23interest collected under this subsection for deposit into the
24business district retailers' occupation tax fund.
25 As soon as possible after the first day of each month,
26beginning January 1, 2011, upon certification of the Department

SB1281- 148 -LRB101 04634 AWJ 53493 b
1of Revenue, the Comptroller shall order transferred, and the
2Treasurer shall transfer, to the STAR Bonds Revenue Fund the
3local sales tax increment, as defined in the Innovation
4Development and Economy Act, collected under this subsection
5during the second preceding calendar month for sales within a
6STAR bond district.
7 After the monthly transfer to the STAR Bonds Revenue Fund,
8on or before the 25th day of each calendar month, the
9Department shall prepare and certify to the Comptroller the
10disbursement of stated sums of money to named municipalities
11from the business district retailers' occupation tax fund, the
12municipalities to be those from which retailers have paid taxes
13or penalties under this subsection to the Department during the
14second preceding calendar month. The amount to be paid to each
15municipality shall be the amount (not including credit
16memoranda) collected under this subsection during the second
17preceding calendar month by the Department plus an amount the
18Department determines is necessary to offset any amounts that
19were erroneously paid to a different taxing body, and not
20including an amount equal to the amount of refunds made during
21the second preceding calendar month by the Department, less 2%
22of that amount, which shall be deposited into the Tax
23Compliance and Administration Fund and shall be used by the
24Department, subject to appropriation, to cover the costs of the
25Department in administering and enforcing the provisions of
26this subsection, on behalf of such municipality, and not

SB1281- 149 -LRB101 04634 AWJ 53493 b
1including any amount that the Department determines is
2necessary to offset any amounts that were payable to a
3different taxing body but were erroneously paid to the
4municipality, and not including any amounts that are
5transferred to the STAR Bonds Revenue Fund. Within 10 days
6after receipt by the Comptroller of the disbursement
7certification to the municipalities provided for in this
8subsection to be given to the Comptroller by the Department,
9the Comptroller shall cause the orders to be drawn for the
10respective amounts in accordance with the directions contained
11in the certification. The proceeds of the tax paid to
12municipalities under this subsection shall be deposited into
13the Business District Tax Allocation Fund by the municipality.
14 An ordinance imposing or discontinuing the tax under this
15subsection or effecting a change in the rate thereof shall
16either (i) be adopted and a certified copy thereof filed with
17the Department on or before the first day of April, whereupon
18the Department, if all other requirements of this subsection
19are met, shall proceed to administer and enforce this
20subsection as of the first day of July next following the
21adoption and filing; or (ii) be adopted and a certified copy
22thereof filed with the Department on or before the first day of
23October, whereupon, if all other requirements of this
24subsection are met, the Department shall proceed to administer
25and enforce this subsection as of the first day of January next
26following the adoption and filing.

SB1281- 150 -LRB101 04634 AWJ 53493 b
1 The Department of Revenue shall not administer or enforce
2an ordinance imposing, discontinuing, or changing the rate of
3the tax under this subsection, until the municipality also
4provides, in the manner prescribed by the Department, the
5boundaries of the business district and each address in the
6business district in such a way that the Department can
7determine by its address whether a business is located in the
8business district. The municipality must provide this boundary
9and address information to the Department on or before April 1
10for administration and enforcement of the tax under this
11subsection by the Department beginning on the following July 1
12and on or before October 1 for administration and enforcement
13of the tax under this subsection by the Department beginning on
14the following January 1. The Department of Revenue shall not
15administer or enforce any change made to the boundaries of a
16business district or address change, addition, or deletion
17until the municipality reports the boundary change or address
18change, addition, or deletion to the Department in the manner
19prescribed by the Department. The municipality must provide
20this boundary change information or address change, addition,
21or deletion to the Department on or before April 1 for
22administration and enforcement by the Department of the change
23beginning on the following July 1 and on or before October 1
24for administration and enforcement by the Department of the
25change beginning on the following January 1. The retailers in
26the business district shall be responsible for charging the tax

SB1281- 151 -LRB101 04634 AWJ 53493 b
1imposed under this subsection. If a retailer is incorrectly
2included or excluded from the list of those required to collect
3the tax under this subsection, both the Department of Revenue
4and the retailer shall be held harmless if they reasonably
5relied on information provided by the municipality.
6 A municipality that imposes the tax under this subsection
7must submit to the Department of Revenue any other information
8as the Department may require for the administration and
9enforcement of the tax.
10 When certifying the amount of a monthly disbursement to a
11municipality under this subsection, the Department shall
12increase or decrease the amount by an amount necessary to
13offset any misallocation of previous disbursements. The offset
14amount shall be the amount erroneously disbursed within the
15previous 6 months from the time a misallocation is discovered.
16 Nothing in this subsection shall be construed to authorize
17the municipality to impose a tax upon the privilege of engaging
18in any business which under the Constitution of the United
19States may not be made the subject of taxation by this State.
20 If a tax is imposed under this subsection (b), a tax shall
21also be imposed under subsection (c) of this Section.
22 (c) If a tax has been imposed under subsection (b), a
23Business District Service Occupation Tax shall also be imposed
24upon all persons engaged, in the business district, in the
25business of making sales of service, who, as an incident to
26making those sales of service, transfer tangible personal

SB1281- 152 -LRB101 04634 AWJ 53493 b
1property within the business district, either in the form of
2tangible personal property or in the form of real estate as an
3incident to a sale of service. The tax shall be imposed at the
4same rate as the tax imposed in subsection (b) and shall not
5exceed 1% of the selling price of tangible personal property so
6transferred within the business district, to be imposed only in
70.25% increments. The tax may not be imposed on tangible
8personal property taxed at the 1% rate under the Service
9Occupation Tax Act.
10 The tax imposed under this subsection and all civil
11penalties that may be assessed as an incident thereof shall be
12collected and enforced by the Department of Revenue. The
13certificate of registration which is issued by the Department
14to a retailer under the Retailers' Occupation Tax Act or under
15the Service Occupation Tax Act shall permit such registrant to
16engage in a business which is taxable under any ordinance or
17resolution enacted pursuant to this subsection without
18registering separately with the Department under such
19ordinance or resolution or under this subsection. The
20Department of Revenue shall have full power to administer and
21enforce this subsection; to collect all taxes and penalties due
22under this subsection; to dispose of taxes and penalties so
23collected in the manner hereinafter provided; and to determine
24all rights to credit memoranda arising on account of the
25erroneous payment of tax or penalty under this subsection. In
26the administration of, and compliance with this subsection, the

SB1281- 153 -LRB101 04634 AWJ 53493 b
1Department and persons who are subject to this subsection shall
2have the same rights, remedies, privileges, immunities, powers
3and duties, and be subject to the same conditions,
4restrictions, limitations, penalties, exclusions, exemptions,
5and definitions of terms and employ the same modes of procedure
6as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
7(in respect to all provisions therein other than the State rate
8of tax), 4 (except that the reference to the State shall be to
9the business district), 5, 7, 8 (except that the jurisdiction
10to which the tax shall be a debt to the extent indicated in
11that Section 8 shall be the municipality), 9 (except as to the
12disposition of taxes and penalties collected, and except that
13the returned merchandise credit for this tax may not be taken
14against any State tax), 10, 11, 12 (except the reference
15therein to Section 2b of the Retailers' Occupation Tax Act), 13
16(except that any reference to the State shall mean the
17municipality), the first paragraph of Section 15, and Sections
1816, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
19provisions of the Uniform Penalty and Interest Act, as fully as
20if those provisions were set forth herein.
21 Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23serviceman's tax liability hereunder by separately stating the
24tax as an additional charge, which charge may be stated in
25combination, in a single amount, with State tax that servicemen
26are authorized to collect under the Service Use Tax Act, in

SB1281- 154 -LRB101 04634 AWJ 53493 b
1accordance with such bracket schedules as the Department may
2prescribe.
3 Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause the order to be drawn for the
7amount specified, and to the person named, in such notification
8from the Department. Such refund shall be paid by the State
9Treasurer out of the business district retailers' occupation
10tax fund.
11 The Department shall forthwith pay over to the State
12Treasurer, ex-officio, as trustee, all taxes, penalties, and
13interest collected under this subsection for deposit into the
14business district retailers' occupation tax fund.
15 As soon as possible after the first day of each month,
16beginning January 1, 2011, upon certification of the Department
17of Revenue, the Comptroller shall order transferred, and the
18Treasurer shall transfer, to the STAR Bonds Revenue Fund the
19local sales tax increment, as defined in the Innovation
20Development and Economy Act, collected under this subsection
21during the second preceding calendar month for sales within a
22STAR bond district.
23 After the monthly transfer to the STAR Bonds Revenue Fund,
24on or before the 25th day of each calendar month, the
25Department shall prepare and certify to the Comptroller the
26disbursement of stated sums of money to named municipalities

SB1281- 155 -LRB101 04634 AWJ 53493 b
1from the business district retailers' occupation tax fund, the
2municipalities to be those from which suppliers and servicemen
3have paid taxes or penalties under this subsection to the
4Department during the second preceding calendar month. The
5amount to be paid to each municipality shall be the amount (not
6including credit memoranda) collected under this subsection
7during the second preceding calendar month by the Department,
8less 2% of that amount, which shall be deposited into the Tax
9Compliance and Administration Fund and shall be used by the
10Department, subject to appropriation, to cover the costs of the
11Department in administering and enforcing the provisions of
12this subsection, and not including an amount equal to the
13amount of refunds made during the second preceding calendar
14month by the Department on behalf of such municipality, and not
15including any amounts that are transferred to the STAR Bonds
16Revenue Fund. Within 10 days after receipt, by the Comptroller,
17of the disbursement certification to the municipalities,
18provided for in this subsection to be given to the Comptroller
19by the Department, the Comptroller shall cause the orders to be
20drawn for the respective amounts in accordance with the
21directions contained in such certification. The proceeds of the
22tax paid to municipalities under this subsection shall be
23deposited into the Business District Tax Allocation Fund by the
24municipality.
25 An ordinance imposing or discontinuing the tax under this
26subsection or effecting a change in the rate thereof shall

SB1281- 156 -LRB101 04634 AWJ 53493 b
1either (i) be adopted and a certified copy thereof filed with
2the Department on or before the first day of April, whereupon
3the Department, if all other requirements of this subsection
4are met, shall proceed to administer and enforce this
5subsection as of the first day of July next following the
6adoption and filing; or (ii) be adopted and a certified copy
7thereof filed with the Department on or before the first day of
8October, whereupon, if all other conditions of this subsection
9are met, the Department shall proceed to administer and enforce
10this subsection as of the first day of January next following
11the adoption and filing.
12 The Department of Revenue shall not administer or enforce
13an ordinance imposing, discontinuing, or changing the rate of
14the tax under this subsection, until the municipality also
15provides, in the manner prescribed by the Department, the
16boundaries of the business district in such a way that the
17Department can determine by its address whether a business is
18located in the business district. The municipality must provide
19this boundary and address information to the Department on or
20before April 1 for administration and enforcement of the tax
21under this subsection by the Department beginning on the
22following July 1 and on or before October 1 for administration
23and enforcement of the tax under this subsection by the
24Department beginning on the following January 1. The Department
25of Revenue shall not administer or enforce any change made to
26the boundaries of a business district or address change,

SB1281- 157 -LRB101 04634 AWJ 53493 b
1addition, or deletion until the municipality reports the
2boundary change or address change, addition, or deletion to the
3Department in the manner prescribed by the Department. The
4municipality must provide this boundary change information or
5address change, addition, or deletion to the Department on or
6before April 1 for administration and enforcement by the
7Department of the change beginning on the following July 1 and
8on or before October 1 for administration and enforcement by
9the Department of the change beginning on the following January
101. The retailers in the business district shall be responsible
11for charging the tax imposed under this subsection. If a
12retailer is incorrectly included or excluded from the list of
13those required to collect the tax under this subsection, both
14the Department of Revenue and the retailer shall be held
15harmless if they reasonably relied on information provided by
16the municipality.
17 A municipality that imposes the tax under this subsection
18must submit to the Department of Revenue any other information
19as the Department may require for the administration and
20enforcement of the tax.
21 Nothing in this subsection shall be construed to authorize
22the municipality to impose a tax upon the privilege of engaging
23in any business which under the Constitution of the United
24States may not be made the subject of taxation by the State.
25 If a tax is imposed under this subsection (c), a tax shall
26also be imposed under subsection (b) of this Section.

SB1281- 158 -LRB101 04634 AWJ 53493 b
1 (d) By ordinance, a municipality that has designated a
2business district under this Law may impose an occupation tax
3upon all persons engaged in the business district in the
4business of renting, leasing, or letting rooms in a hotel, as
5defined in the Hotel Operators' Occupation Tax Act, at a rate
6not to exceed 1% of the gross rental receipts from the renting,
7leasing, or letting of hotel rooms within the business
8district, to be imposed only in 0.25% increments, excluding,
9however, from gross rental receipts the proceeds of renting,
10leasing, or letting to permanent residents of a hotel, as
11defined in the Hotel Operators' Occupation Tax Act, and
12proceeds from the tax imposed under subsection (c) of Section
1313 of the Metropolitan Public Pier and Exposition Authority
14Act.
15 The tax imposed by the municipality under this subsection
16and all civil penalties that may be assessed as an incident to
17that tax shall be collected and enforced by the municipality
18imposing the tax. The municipality shall have full power to
19administer and enforce this subsection, to collect all taxes
20and penalties due under this subsection, to dispose of taxes
21and penalties so collected in the manner provided in this
22subsection, and to determine all rights to credit memoranda
23arising on account of the erroneous payment of tax or penalty
24under this subsection. In the administration of and compliance
25with this subsection, the municipality and persons who are
26subject to this subsection shall have the same rights,

SB1281- 159 -LRB101 04634 AWJ 53493 b
1remedies, privileges, immunities, powers, and duties, shall be
2subject to the same conditions, restrictions, limitations,
3penalties, and definitions of terms, and shall employ the same
4modes of procedure as are employed with respect to a tax
5adopted by the municipality under Section 8-3-14 of this Code.
6 Persons subject to any tax imposed under the authority
7granted in this subsection may reimburse themselves for their
8tax liability for that tax by separately stating that tax as an
9additional charge, which charge may be stated in combination,
10in a single amount, with State taxes imposed under the Hotel
11Operators' Occupation Tax Act, and with any other tax.
12 Nothing in this subsection shall be construed to authorize
13a municipality to impose a tax upon the privilege of engaging
14in any business which under the Constitution of the United
15States may not be made the subject of taxation by this State.
16 The proceeds of the tax imposed under this subsection shall
17be deposited into the Business District Tax Allocation Fund.
18 (e) Obligations secured by the Business District Tax
19Allocation Fund may be issued to provide for the payment or
20reimbursement of business district project costs. Those
21obligations, when so issued, shall be retired in the manner
22provided in the ordinance authorizing the issuance of those
23obligations by the receipts of taxes imposed pursuant to
24subsections (10) and (11) of Section 11-74.3-3 and by other
25revenue designated or pledged by the municipality. A
26municipality may in the ordinance pledge, for any period of

SB1281- 160 -LRB101 04634 AWJ 53493 b
1time up to and including the dissolution date, all or any part
2of the funds in and to be deposited in the Business District
3Tax Allocation Fund to the payment of business district project
4costs and obligations. Whenever a municipality pledges all of
5the funds to the credit of a business district tax allocation
6fund to secure obligations issued or to be issued to pay or
7reimburse business district project costs, the municipality
8may specifically provide that funds remaining to the credit of
9such business district tax allocation fund after the payment of
10such obligations shall be accounted for annually and shall be
11deemed to be "surplus" funds, and such "surplus" funds shall be
12expended by the municipality for any business district project
13cost as approved in the business district plan. Whenever a
14municipality pledges less than all of the monies to the credit
15of a business district tax allocation fund to secure
16obligations issued or to be issued to pay or reimburse business
17district project costs, the municipality shall provide that
18monies to the credit of the business district tax allocation
19fund and not subject to such pledge or otherwise encumbered or
20required for payment of contractual obligations for specific
21business district project costs shall be calculated annually
22and shall be deemed to be "surplus" funds, and such "surplus"
23funds shall be expended by the municipality for any business
24district project cost as approved in the business district
25plan.
26 No obligation issued pursuant to this Law and secured by a

SB1281- 161 -LRB101 04634 AWJ 53493 b
1pledge of all or any portion of any revenues received or to be
2received by the municipality from the imposition of taxes
3pursuant to subsection (10) of Section 11-74.3-3, shall be
4deemed to constitute an economic incentive agreement under
5Section 8-11-20, notwithstanding the fact that such pledge
6provides for the sharing, rebate, or payment of retailers'
7occupation taxes or service occupation taxes imposed pursuant
8to subsection (10) of Section 11-74.3-3 and received or to be
9received by the municipality from the development or
10redevelopment of properties in the business district.
11 Without limiting the foregoing in this Section, the
12municipality may further secure obligations secured by the
13business district tax allocation fund with a pledge, for a
14period not greater than the term of the obligations and in any
15case not longer than the dissolution date, of any part or any
16combination of the following: (i) net revenues of all or part
17of any business district project; (ii) taxes levied or imposed
18by the municipality on any or all property in the municipality,
19including, specifically, taxes levied or imposed by the
20municipality in a special service area pursuant to the Special
21Service Area Tax Law; (iii) the full faith and credit of the
22municipality; (iv) a mortgage on part or all of the business
23district project; or (v) any other taxes or anticipated
24receipts that the municipality may lawfully pledge.
25 Such obligations may be issued in one or more series, bear
26such date or dates, become due at such time or times as therein

SB1281- 162 -LRB101 04634 AWJ 53493 b
1provided, but in any case not later than (i) 20 years after the
2date of issue or (ii) the dissolution date, whichever is
3earlier, bear interest payable at such intervals and at such
4rate or rates as set forth therein, except as may be limited by
5applicable law, which rate or rates may be fixed or variable,
6be in such denominations, be in such form, either coupon,
7registered, or book-entry, carry such conversion, registration
8and exchange privileges, be subject to defeasance upon such
9terms, have such rank or priority, be executed in such manner,
10be payable in such medium or payment at such place or places
11within or without the State, make provision for a corporate
12trustee within or without the State with respect to such
13obligations, prescribe the rights, powers, and duties thereof
14to be exercised for the benefit of the municipality and the
15benefit of the owners of such obligations, provide for the
16holding in trust, investment, and use of moneys, funds, and
17accounts held under an ordinance, provide for assignment of and
18direct payment of the moneys to pay such obligations or to be
19deposited into such funds or accounts directly to such trustee,
20be subject to such terms of redemption with or without premium,
21and be sold at such price, all as the corporate authorities
22shall determine. No referendum approval of the electors shall
23be required as a condition to the issuance of obligations
24pursuant to this Law except as provided in this Section.
25 In the event the municipality authorizes the issuance of
26obligations pursuant to the authority of this Law secured by

SB1281- 163 -LRB101 04634 AWJ 53493 b
1the full faith and credit of the municipality, or pledges ad
2valorem taxes pursuant to this subsection, which obligations
3are other than obligations which may be issued under home rule
4powers provided by Section 6 of Article VII of the Illinois
5Constitution or which ad valorem taxes are other than ad
6valorem taxes which may be pledged under home rule powers
7provided by Section 6 of Article VII of the Illinois
8Constitution or which are levied in a special service area
9pursuant to the Special Service Area Tax Law, the ordinance
10authorizing the issuance of those obligations or pledging those
11taxes shall be published within 10 days after the ordinance has
12been adopted, in a newspaper having a general circulation
13within the municipality. The publication of the ordinance shall
14be accompanied by a notice of (i) the specific number of voters
15required to sign a petition requesting the question of the
16issuance of the obligations or pledging such ad valorem taxes
17to be submitted to the electors; (ii) the time within which the
18petition must be filed; and (iii) the date of the prospective
19referendum. The municipal clerk shall provide a petition form
20to any individual requesting one.
21 If no petition is filed with the municipal clerk, as
22hereinafter provided in this Section, within 21 days after the
23publication of the ordinance, the ordinance shall be in effect.
24However, if within that 21-day period a petition is filed with
25the municipal clerk, signed by electors numbering not less than
2615% of the number of electors voting for the mayor or president

SB1281- 164 -LRB101 04634 AWJ 53493 b
1at the last general municipal election, asking that the
2question of issuing obligations using full faith and credit of
3the municipality as security for the cost of paying or
4reimbursing business district project costs, or of pledging
5such ad valorem taxes for the payment of those obligations, or
6both, be submitted to the electors of the municipality, the
7municipality shall not be authorized to issue obligations of
8the municipality using the full faith and credit of the
9municipality as security or pledging such ad valorem taxes for
10the payment of those obligations, or both, until the
11proposition has been submitted to and approved by a majority of
12the voters voting on the proposition at a regularly scheduled
13election. The municipality shall certify the proposition to the
14proper election authorities for submission in accordance with
15the general election law.
16 The ordinance authorizing the obligations may provide that
17the obligations shall contain a recital that they are issued
18pursuant to this Law, which recital shall be conclusive
19evidence of their validity and of the regularity of their
20issuance.
21 In the event the municipality authorizes issuance of
22obligations pursuant to this Law secured by the full faith and
23credit of the municipality, the ordinance authorizing the
24obligations may provide for the levy and collection of a direct
25annual tax upon all taxable property within the municipality
26sufficient to pay the principal thereof and interest thereon as

SB1281- 165 -LRB101 04634 AWJ 53493 b
1it matures, which levy may be in addition to and exclusive of
2the maximum of all other taxes authorized to be levied by the
3municipality, which levy, however, shall be abated to the
4extent that monies from other sources are available for payment
5of the obligations and the municipality certifies the amount of
6those monies available to the county clerk.
7 A certified copy of the ordinance shall be filed with the
8county clerk of each county in which any portion of the
9municipality is situated, and shall constitute the authority
10for the extension and collection of the taxes to be deposited
11in the business district tax allocation fund.
12 A municipality may also issue its obligations to refund, in
13whole or in part, obligations theretofore issued by the
14municipality under the authority of this Law, whether at or
15prior to maturity. However, the last maturity of the refunding
16obligations shall not be expressed to mature later than the
17dissolution date.
18 In the event a municipality issues obligations under home
19rule powers or other legislative authority, the proceeds of
20which are pledged to pay or reimburse business district project
21costs, the municipality may, if it has followed the procedures
22in conformance with this Law, retire those obligations from
23funds in the business district tax allocation fund in amounts
24and in such manner as if those obligations had been issued
25pursuant to the provisions of this Law.
26 No obligations issued pursuant to this Law shall be

SB1281- 166 -LRB101 04634 AWJ 53493 b
1regarded as indebtedness of the municipality issuing those
2obligations or any other taxing district for the purpose of any
3limitation imposed by law.
4 Obligations issued pursuant to this Law shall not be
5subject to the provisions of the Bond Authorization Act.
6 (f) When business district project costs, including,
7without limitation, all obligations paying or reimbursing
8business district project costs have been paid, any surplus
9funds then remaining in the Business District Tax Allocation
10Fund shall be distributed to the municipal treasurer for
11deposit into the general corporate fund of the municipality.
12Upon payment of all business district project costs and
13retirement of all obligations paying or reimbursing business
14district project costs, but in no event more than 23 years
15after the date of adoption of the ordinance imposing taxes
16pursuant to subsection (10) or (11) of Section 11-74.3-3, the
17municipality shall adopt an ordinance immediately rescinding
18the taxes imposed pursuant to subsection (10) or (11) of
19Section 11-74.3-3.
20(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
21 Section 65. The Metropolitan Pier and Exposition Authority
22Act is amended by changing Sections 1, 2, 3, 5, 5.4, 13, 13.1,
2313.2, 14, 23.1, 24, 25.1, and 25.4 and by adding Section 10.3
24as follows:

SB1281- 167 -LRB101 04634 AWJ 53493 b
1 (70 ILCS 210/1) (from Ch. 85, par. 1221)
2 Sec. 1. This Act shall be known and may be cited as the
3Metropolitan Public Pier and Exposition Authority Act.
4(Source: P.A. 86-17.)
5 (70 ILCS 210/2) (from Ch. 85, par. 1222)
6 Sec. 2. When used in this Act:
7 "Authority" means Metropolitan Public Pier and Exposition
8Authority.
9 "Governmental agency" means the Federal government, State
10government, and any unit of local government, and any agency or
11instrumentality, corporate or otherwise, thereof.
12 "Person" means any individual, firm, partnership,
13corporation, both domestic and foreign, company, association
14or joint stock association; and includes any trustee, receiver,
15assignee or personal representative thereof.
16 "Board" means the governing body of the Metropolitan Public
17Pier and Exposition Authority or the Trustee. "Board" does
18include the interim board.
19 "Commercial service airports" means those airports
20receiving scheduled passenger service and enplaning more than
21100,000 passengers per year.
22 "Governor" means the Governor of the State of Illinois.
23 "Mayor" means the Mayor of the City of Chicago.
24 "McCormick Square campus" means all buildings and
25facilities owned by the Authority, except Navy Pier, and

SB1281- 168 -LRB101 04634 AWJ 53493 b
1includes any other portion of the metropolitan area bounded by
221st Street to the north, Michigan Avenue to the west, the
3Adlai E. Stevenson Expressway to the south, and Lake Michigan
4to the east.
5 "Metropolitan area" means all that territory in the State
6of Illinois lying within the corporate boundaries of the County
7of Cook.
8 "Navy Pier" means the real property, structures,
9facilities and improvements located in the City of Chicago
10commonly known as Navy Pier, as well as property adjacent or
11appurtenant thereto which may be necessary or convenient for
12carrying out the purposes of the Authority at that location.
13 "Park District President" means the President of the Board
14of Commissioners of the Chicago Park District.
15 "Project" means the expansion of existing fair and
16exposition grounds and facilities of the Authority by additions
17to the present facilities, by acquisition of the land described
18below and by the addition of a structure having a floor area of
19approximately 1,100,000 square feet, or any part thereof, and
20such other improvements to be located on land to be acquired,
21including but not limited to all or a portion of Site A, by
22connecting walkways or passageways between the present
23facilities and additional structures, and by acquisition and
24improvement of Navy Pier.
25 "Expansion Project" means the further expansion of the
26grounds, buildings, and facilities of the Authority for its

SB1281- 169 -LRB101 04634 AWJ 53493 b
1corporate purposes, including, but not limited to, the
2acquisition of land and interests in land, the relocation of
3persons and businesses located on land acquired by the
4Authority, and the construction, equipping, and operation of
5new exhibition and convention space, meeting rooms, support
6facilities, and facilities providing retail uses, commercial
7uses, and goods and services for the persons attending
8conventions, meetings, exhibits, and events at the grounds,
9buildings, and facilities of the Authority. "Expansion
10Project" also includes improvements to land, highways, mass
11transit facilities, and infrastructure, whether or not located
12on land owned by the Authority, that in the determination of
13the Authority are appropriate on account of the improvement of
14the Authority's grounds, buildings, and facilities. "Expansion
15Project" also includes the renovation and improvement of the
16existing grounds, buildings, and facilities of the Authority,
17including Navy Pier.
18 "State" means the State of Illinois.
19 "Transportation network driver" means an individual
20affiliated with a transportation network provider or with a
21person who is affiliated with a transportation network provider
22to transport passengers for compensation using a
23transportation network vehicle.
24 "Transportation network provider" means a person that is
25engaged in the business of providing a transportation network
26service.

SB1281- 170 -LRB101 04634 AWJ 53493 b
1 "Transportation network service" means a prearranged
2transportation service offered or provided for compensation
3using an Internet-enabled application or digital platform to
4connect potential passengers with transportation network
5drivers. "Transportation network service" does not include a
6"ridesharing arrangement" as that term is defined in Section 2
7of the Ridesharing Arrangements Act.
8 "Transportation network vehicle" means any vehicle used to
9provide a transportation network service. "Transportation
10network vehicle" does not include a taxi, livery vehicle, bus,
11or van subject to taxation under subsection (f) of Section 13.
12 "Trustee" means the person serving as Trustee of the
13Authority in accordance with the provisions of this amendatory
14Act of the 96th General Assembly.
15 "Site A" means the tract of land comprised of a part of the
16Illinois Central Railroad Company right-of-way (now known as
17the "Illinois Central Gulf Railroad") and a part of the
18submerged lands reclaimed by said Railroad as described in the
191919 Lake Front Ordinance, in the Southeast Fractional Quarter
20of Section 22, the Southwest Fractional Quarter of Section 22
21and the Northeast Fractional Quarter of Section 27, Township 39
22North, Range 14 East of the Third Principal Meridian, said
23tract of land being described as follows:
24 PARCEL A - NORTH AIR RIGHTS PARCEL
25 All of the real property and space, at and above a
26 horizontal plane at an elevation of 33.51 feet above

SB1281- 171 -LRB101 04634 AWJ 53493 b
1 Chicago City Datum, the horizontal limits of which are the
2 planes formed by projecting vertically upward and downward
3 from the surface of the Earth the boundaries of the
4 following described parcel of land:
5 Beginning on the westerly line of said Illinois Central
6 Railroad Company right-of-way at the intersection of the
7 northerly line of the 23rd Street viaduct, being a line 60
8 feet (measured perpendicularly) northerly of and parallel
9 with the centerline of the existing structure, and running
10 thence northwardly along said westerly right-of-way line,
11 a distance of 1500.00 feet; thence eastwardly along a line
12 perpendicular to said westerly right-of-way line, a
13 distance of 418.419 feet; thence southwardly along an arc
14 of a circle, convex to the East, with a radius of 915.13
15 feet, a distance of 207.694 feet to a point which is
16 364.092 feet (measured perpendicularly) easterly from said
17 westerly right-of-way line and 1300.00 feet (measured
18 perpendicularly) northerly of said northerly line of the
19 23rd Street viaduct; thence continuing along an arc of a
20 circle, convex to the East, with a radius of 2008.70 feet,
21 a distance of 154.214 feet to a point which is 301.631 feet
22 (measured perpendicularly) easterly from said westerly
23 right-of-way line and 1159.039 feet (measured
24 perpendicularly) northerly of said northerly line of the
25 23rd Street viaduct; thence southwardly along a straight
26 line a distance of 184.018 feet to a point which is 220.680

SB1281- 172 -LRB101 04634 AWJ 53493 b
1 feet (measured perpendicularly) easterly from said
2 westerly right-of-way line and 993.782 feet (measured
3 perpendicularly) northerly of said northerly line of the
4 23rd Street viaduct; thence southwardly along a straight
5 line, a distance of 66.874 feet to a point which is 220.719
6 feet (measured perpendicularly) easterly from said
7 westerly right-of-way line and 926.908 feet (measured
8 perpendicularly) northerly from the northerly line of the
9 23rd Street viaduct; thence southwardly along a straight
10 line, a distance of 64.946 feet to a point which is 199.589
11 feet (measured perpendicularly) easterly from said
12 westerly right-of-way line and 865.496 feet (measured
13 perpendicularly) northerly from said northerly line of the
14 23rd Street viaduct; thence southwardly along a straight
15 line, a distance of 865.496 feet to a point on said
16 northerly line of the 23rd Street viaduct; which point is
17 200.088 feet easterly from said westerly right-of-way
18 line, and thence westwardly along the northerly line of
19 said 23rd Street viaduct, said distance of 200.088 feet to
20 the point of beginning.
21 There is reserved from the above described parcel of land a
22 corridor for railroad freight and passenger operations,
23 said corridor is to be limited in width to a distance of 10
24 feet normally distant to the left and to the right of the
25 centerline of Grantor's Northbound Freight Track, and 10
26 feet normally distant to the left and to the right of the

SB1281- 173 -LRB101 04634 AWJ 53493 b
1 centerline of Grantor's Southbound Freight Track, the
2 uppermost limits, or roof, of the railroad freight and
3 passenger corridor shall be established at an elevation of
4 18 feet above the existing Top of Rail of the aforesaid
5 Northbound and Southbound freight trackage.
6 PARCEL B - 23RD ST. AIR RIGHTS PARCEL
7 All of the real property and space, at and above a
8 horizontal plane which is common with the bottom of the
9 bottom flange of the E. 23rd Street viaduct as it spans
10 Grantor's operating commuter, freight and passenger
11 trackage, the horizontal limits of which are the planes
12 formed by projecting vertically upward and downward from
13 the surface of the Earth the boundaries of the following
14 described parcel of land:
15 Beginning on the westerly line of said Illinois Central
16 Railroad Company right-of-way at the intersection of the
17 northerly line of the 23rd Street viaduct, being a line 60
18 feet (measured perpendicularly) northerly of and parallel
19 with the centerline of the existing structure, and running
20 thence eastwardly along said northerly line of the 23rd
21 Street viaduct, a distance of 200.088 feet; thence
22 southwardly along a straight line, a distance of 120.00
23 feet to a point on the southerly line of said 23rd Street
24 viaduct (being the southerly line of the easement granted
25 to the South Park Commissioners dated September 25, 1922 as
26 document No. 7803194), which point is 199.773 feet easterly

SB1281- 174 -LRB101 04634 AWJ 53493 b
1 of said westerly right-of-way line; thence westwardly
2 along said southerly line of the 23rd Street viaduct, said
3 distance of 199.773 feet to the westerly right-of-way line
4 and thence northwardly along said westerly right-of-way
5 line, a distance of 120.00 feet to the point of beginning.
6 PARCEL C - SOUTH AIR RIGHTS PARCEL
7 All of the real property and space, at and above a
8 horizontal plane at an elevation of 34.51 feet above
9 Chicago City Datum, the horizontal limits of which are the
10 planes formed by projecting vertically upward and downward
11 from the surface of the Earth the boundaries of the
12 following described parcel of land:
13 Beginning on the westerly line of said Illinois Central
14 Railroad Company right-of-way at the intersection of the
15 southerly line of the 23rd Street viaduct, being the
16 southerly line of the easement granted to the South Park
17 Commissioners dated September 25, 1922 as document No.
18 7803194) and running thence eastwardly along said South
19 line of the 23rd Street viaduct, a distance of 199.773
20 feet; thence southerly along a straight line, a distance of
21 169.071 feet to a point which is 199.328 feet (measured
22 perpendicularly) easterly from said westerly right-of-way
23 line thence southerly along a straight line, whose
24 southerly terminus is a point which is 194.66 feet
25 (measured perpendicularly) easterly from said westerly
26 right-of-way line and 920.105 feet (measured a distance of

SB1281- 175 -LRB101 04634 AWJ 53493 b
1 493.34 feet; thence westwardly along a straight line,
2 perpendicular to said westerly right-of-way line, a
3 distance of 196.263 feet to said westerly right-of-way line
4 and thence northwardly along the westerly right-of-way, a
5 distance of 662.40 feet to the point of beginning.
6 Parcels A, B and C herein above described containing
7 525,228 square feet (12.0576 acres) of land, more or less.
8
AND,
9 SOUTH FEE PARCEL - SOUTH OF NORTH LINE OF I-55
10 A tract of land comprised of a part of the Illinois Central
11 Railroad Company right-of-way (now known as the "Illinois
12 Central Gulf Railroad") and a part of the submerged lands
13 reclaimed by said Railroads as described in the 1919 Lake
14 Front Ordinance, in the Northeast Fractional Quarter and
15 the Southeast Fractional Quarter of Section 27, Township 39
16 North, Range 14 East of the Third Principal Meridian, said
17 tract of land being described as follows:
18 Beginning at a point on the North line of the 31st Street
19 viaduct, being a line 50.00 feet (measured
20 perpendicularly) northerly of and parallel with the South
21 line of said Southeast Fractional Quarter of Section 27,
22 which point is 163.518 feet (measured along the northerly
23 line of said viaduct) easterly of the westerly line of said
24 Illinois Central Railroad Company, and running thence
25 northwardly along a straight line, a distance of 1903.228
26 feet, to a point which is 156.586 feet easterly, and

SB1281- 176 -LRB101 04634 AWJ 53493 b
1 1850.555 feet northerly of the intersection of said
2 westerly right-of-way line with the northerly line of said
3 31st Street viaduct, as measured along said westerly line
4 and a line perpendicular thereto; thence northwardly along
5 a straight line, a distance of 222.296 feet, to a point
6 which is 148.535 feet easterly, and 2078.705 feet northerly
7 of the intersection of said westerly right-of-way line with
8 the northerly line of said 31st Street viaduct, as measured
9 along said westerly line and a line perpendicular thereto;
10 thence northwardly along a straight line, a distance of
11 488.798 feet, to a point which is 126.789 feet easterly,
12 and 2567.019 feet northerly of the intersection of said
13 westerly right-of-way line with the northerly line of said
14 31st Street viaduct, as measured along said westerly line
15 and a line perpendicular thereto; thence northwardly along
16 a straight line, a distance of 458.564 feet, to a point
17 which is 126.266 feet easterly and 3025.583 feet northerly
18 of the intersection of said westerly right-of-way line with
19 the northerly line of said 31st Street viaduct, as measured
20 along said westerly line and a line perpendicular thereto;
21 thence northwardly along a straight line, a distance of
22 362.655 feet, to a point which is 143.70 feet easterly, and
23 3387.819 feet northerly of the intersection of said
24 westerly right-of-way line with the northerly line of said
25 31st street viaduct, as measured along said westerly line
26 and a line perpendicular thereto; thence northwardly along

SB1281- 177 -LRB101 04634 AWJ 53493 b
1 a straight line, whose northerly terminus is a point which
2 is 194.66 feet (measured perpendicularly) easterly from
3 said westerly right-of-way line and 920.105 feet (measured
4 perpendicularly) South from the southerly line of the 23rd
5 Street viaduct (being the southerly line of the easement
6 granted to the South Park Commissioners dated September 25,
7 1922 as document No. 7803194) a distance of 335.874 feet to
8 an intersection with a northerly line of the easement for
9 the overhead structure of the Southwest Expressway System
10 (as described in Judgement Order No. 67 L 13579 in the
11 Circuit Court of Cook County), said northerly line
12 extending from a point on said westerly right-of-way line,
13 142.47 feet (measured perpendicularly) North of the
14 intersection of said line with the easterly extension of
15 the North line of East 25th Street (as shown in Walker
16 Bros. Addition to Chicago, a subdivision in the Northeast
17 Fractional Quarter of Section 27 aforesaid) to a point
18 which is 215.07 feet (measured perpendicularly) North of
19 said easterly extension of the North line of E. 25th Street
20 and 396.19 feet (measured perpendicularly) westerly of the
21 westerly line of Burnham Park (as said westerly line is
22 described by the City of Chicago by ordinance passed July
23 21, 1919 and recorded on March 5, 1920 in the Office of the
24 Recorder of Deeds of Cook County, Illinois as document No.
25 6753370); thence northeastwardly along the northerly line
26 of the easement aforesaid, a distance of 36.733 feet to

SB1281- 178 -LRB101 04634 AWJ 53493 b
1 said point which is 215.07 feet (measured perpendicularly)
2 North of said easterly extension of the North line of E.
3 25th Street and 396.19 feet (measured perpendicularly)
4 westerly of said westerly line of Burnham Park; thence
5 northeastwardly continuing along said easement line, being
6 a straight line, a distance of 206.321 feet to a point
7 which is 352.76 feet (measured perpendicularly) North of
8 said easterly extension of the North line of E. 25th Street
9 and 211.49 feet (measured perpendicularly) westerly of
10 said westerly line of Burnham Park; thence northeastwardly
11 continuing along said easement line, being a straight line,
12 a distance of 206.308 feet to a point which is 537.36 feet
13 (measured perpendicularly) North of said easterly
14 extension of the North line of E. 25th Street and 73.66
15 feet (measured perpendicularly) westerly of said westerly
16 line of Burnham Park; thence northeastwardly continuing
17 along said easement line, being a straight line, a distance
18 of 219.688 feet to a point on said westerly line of Burnham
19 Park, which point is 756.46 feet (measured
20 perpendicularly) North of said easterly extension of the
21 North line of E. 25th Street; thence southwardly along said
22 westerly line of Burnham Park, being here a straight line
23 whose southerly terminus is that point which is 308.0 feet
24 (measured along said line) South of the intersection of
25 said line with the North line of 29th Street, extended
26 East, a distance of 3185.099 feet to a point which is 89.16

SB1281- 179 -LRB101 04634 AWJ 53493 b
1 feet North of aforesaid southerly terminus; thence
2 southwestwardly along an arc of a circle, convex to the
3 Southeast, tangent to last described line and having a
4 radius of 635.34 feet, a distance of 177.175 feet to a
5 point on that westerly line of Burnham Park which extends
6 southerly from aforesaid point 308.0 feet South of the
7 North line of 29th Street, extended East, to a point on the
8 North line of East 31st Street extended East, which is
9 250.00 feet (measured perpendicularly) easterly of said
10 westerly right-of-way line; thence southwardly along said
11 last described westerly line of Burnham Park, a distance of
12 857.397 feet to a point which is 86.31 feet (measured along
13 said line) northerly of aforesaid point on the North line
14 of East 31st Street extended East; thence southeastwardly
15 along the arc of a circle, convex to the West, tangent to
16 last described line and having a radius of 573.69 feet, a
17 distance of 69.426 feet to a point on the north line of the
18 aforementioned 31st Street viaduct, and thence West along
19 said North line, a distance of 106.584 feet to the point of
20 beginning, in Cook County, Illinois.
21 Containing 1,527,996 square feet (35.0780 acres) of land,
22 more or less.
23
AND
24 NORTH FEE PARCEL-NORTH OF NORTH LINE OF I-55
25 A tract of land comprised of a part of the Illinois Central
26 Railroad Company right-of-way (now known as the "Illinois

SB1281- 180 -LRB101 04634 AWJ 53493 b
1 Central Gulf Railroad") and a part of the submerged lands
2 reclaimed by said Railroad as described in the 1919 Lake
3 Front Ordinance, in the Northwest Fractional Quarter of
4 Section 22, the Southwest Fractional Quarter of Section 22,
5 the Southeast Fractional Quarter of Section 22 and the
6 Northwest Fractional Quarter of Section 27, Township 39
7 North, Range 14 East of the Third Principal Meridian, said
8 tract of land being described as follows:
9 PARCEL A-NORTH OF 23RD STREET
10 Beginning on the easterly line of said Illinois Central
11 Railroad Company right-of-way (being also the westerly
12 line of Burnham Park as said westerly line is described in
13 the 1919 Lake Front Ordinance), at the intersection of the
14 northerly line of the 23rd Street viaduct, being a line
15 60.00 feet (measured perpendicularly) northerly of and
16 parallel with the centerline of the existing structure, and
17 running thence northwardly along said easterly
18 right-of-way line, a distance of 2270.472 feet to an
19 intersection with the North line of E. 18th Street,
20 extended East, a point 708.495 feet (as measured along said
21 North line of E. 18th Street, extended East) East from the
22 westerly right-of-way line of said railroad; thence
23 continuing northwardly along said easterly right-of-way
24 line, on a straight line which forms an angle to the left
25 of 00 degrees 51 minutes 27 seconds with last described
26 course, a distance of 919.963 feet; thence westwardly along

SB1281- 181 -LRB101 04634 AWJ 53493 b
1 a straight line which forms an angle of 73 degrees 40
2 minutes 14 seconds from North to West with last described
3 line, a distance of 86.641 feet; thence southwardly along
4 the arc of a circle, convex to the East with a radius of
5 2448.29 feet, a distance of 86.233 feet to a point which is
6 100.767 feet westerly and 859.910 feet northerly of the
7 intersection of said easterly right-of-way line with the
8 North line of E. 18th Street, extended East, as measured
9 along said easterly line and a line perpendicular thereto;
10 thence southwardly along a straight line, tangent to last
11 described arc of a circle, a distance of 436.277 feet to a
12 point which is 197.423 feet westerly and 434.475 feet
13 northerly of the intersection of said easterly
14 right-of-way line with the North line of E. 18th Street,
15 extended East, as measured along said easterly line and a
16 line perpendicular thereto; thence southeastwardly along
17 the arc of a circle, convex to the West, tangent to last
18 described straight line and having a radius of 1343.75
19 feet, a distance of 278.822 feet to a point which is
20 230.646 feet westerly and 158.143 feet northerly of the
21 intersection of said easterly right-of-way line with the
22 North line of E. 18th Street, extended East, as measured
23 along said easterly line and a line perpendicular thereto;
24 thence southwardly along a straight line, tangent to last
25 described arc of a circle, a distance of 722.975 feet to a
26 point which is 434.030 feet (measured perpendicularly)

SB1281- 182 -LRB101 04634 AWJ 53493 b
1 easterly from the westerly line of said Illinois Central
2 Railroad right-of-way and 1700.466 feet (measured
3 perpendicular) northerly of the aforementioned northerly
4 line of the 23rd Street viaduct; thence southwardly along
5 the arc of a circle, convex to the East, tangent to last
6 described straight line, with a radius of 2008.70 feet, a
7 distance of 160.333 feet to a point which is 424.314 feet
8 (reassured perpendicularly) easterly from said westerly
9 right-of-way line and 1546.469 feet (measured
10 perpendicularly) northerly of said North line of the 23rd
11 Street viaduct; thence southwardly along an arc of a
12 circle, convex to the East with a radius of 915.13 feet, a
13 distance of 254.54 feet to a point which is 364.092 feet
14 (measured perpendicularly) easterly from said westerly
15 right-of-way line and 1300.00 feet (measured
16 perpendicularly) northerly of said northerly line of the
17 23rd Street viaduct; thence continuing along an arc of a
18 circle, convex to the East, with a radius of 2008.70 feet,
19 a distance of 154.214 feet to a point which is 301.631 feet
20 (measured perpendicularly) easterly from said westerly
21 right-of-way line and 1159.039 feet (measured
22 perpendicularly) northerly of said northerly line of the
23 23rd Street viaduct; thence southwardly along a straight
24 line, a distance of 184.018 feet to a point which is
25 220.680 feet (measured perpendicularly) easterly from said
26 westerly right-of-way line and 993.782 feet (measured

SB1281- 183 -LRB101 04634 AWJ 53493 b
1 perpendicularly) northerly from said northerly line of the
2 23rd Street viaduct; thence southwardly along a straight
3 line, a distance of 66.874 feet to a point which is 220.719
4 feet (measured perpendicularly) easterly from said
5 westerly right-of-way line and 926.908 feet (measured
6 perpendicularly) northerly from the northerly line of the
7 23rd Street viaduct; thence southwardly along a straight
8 line, a distance of 64.946 feet to a point which is 199.589
9 feet (measured perpendicularly) easterly from said
10 westerly right-of-way line and 865.496 feet (measured
11 perpendicularly) northerly from said northerly line of the
12 23rd Street viaduct; thence southwardly along a straight
13 line, a distance of 865.496 feet to a point on said
14 northerly line of the 23rd Street viaduct, which is 200.088
15 feet easterly from said westerly right-of-way line; and
16 thence eastwardly along the northerly line of said 23rd
17 Street viaduct, a distance of 433.847 feet to the point of
18 beginning.
19 PARCEL B - WEST 23RD STREET
20 Beginning on the easterly line of said Illinois Central
21 Railroad Company right-of-way (being also the westerly
22 line of Burnham Park, as said westerly line is described in
23 the 1919 Lake Front Ordinance), at the intersection of the
24 northerly line of the 23rd Street viaduct, being a line
25 60.00 feet (measured perpendicularly) northerly of and
26 parallel with the centerline of the existing structure; and

SB1281- 184 -LRB101 04634 AWJ 53493 b
1 running thence westwardly along the northerly line of said
2 23rd Street viaduct, a distance of 433.847 feet, to a point
3 200.088 feet easterly from the westerly line of said
4 Illinois Central Railroad right-of-way; thence southwardly
5 along a straight line, a distance of 120.00 feet to a point
6 on the southerly line of said 23rd Street viaduct (being
7 the southerly line of the easement granted to the South
8 Park Commissioners dated September 25, 1922 as document No.
9 7803194), which point is 199.773 feet easterly of said
10 westerly right-of-way line; thence eastwardly along said
11 southerly line of the 23rd Street viaduct, a distance of
12 431.789 feet to said easterly right-of-way line; and thence
13 northwardly along said easterly right-of-way line a
14 distance of 120.024 feet to the point of beginning,
15 excepting therefrom that part of the land, property and
16 space conveyed to Amalgamated Trust and Savings Bank by
17 deed recorded September 21, 1970 as document No. 21270060,
18 in Cook County, Illinois.
19 PARCEL C - SOUTH OF 23RD STREET AND NORTH OF NORTH LINE OF
20I-55
21 Beginning on the easterly line of said Illinois Central
22 Railroad Company right-of-way at the intersection of the
23 southerly line of the 23rd Street viaduct (being the
24 southerly line of the easement granted to the South Park
25 Commissioners dated September 25, 1922 as document No.
26 7803194); and running thence westwardly along said

SB1281- 185 -LRB101 04634 AWJ 53493 b
1 southerly line of the 23rd Street viaduct, a distance of
2 431.789 feet, to a point 199.773 feet easterly from the
3 westerly line of said Illinois Central Railroad
4 right-of-way; thence southwardly along a straight line, a
5 distance of 169.071 feet to a point which is 199.328 feet
6 (measured perpendicularly) easterly from said westerly
7 right-of-way line; thence southwardly along a straight
8 line, a distance of 751.05 feet to a point which is 194.66
9 feet (measured perpendicularly) easterly from said
10 westerly right-of-way line and 920.105 feet (measured
11 perpendicularly) southerly from said southerly line of the
12 23rd Street viaduct; thence southwardly along a straight
13 line whose southerly terminus is a point which is 143.70
14 feet easterly from said westerly right-of-way line and
15 3387.819 feet northerly of the intersection of said
16 westerly right-of-way line with the northerly line of the
17 31st Street viaduct, (being a line 50.00 feet, measured
18 perpendicularly, northerly of and parallel with the South
19 line of the Southeast Fractional Quarter of said Section
20 27), as measured along said westerly line and a line
21 perpendicular thereto, a distance of 179.851 feet to an
22 intersection with a northerly line of the easement for the
23 overhead bridge structure of the Southwest Expressway
24 System (as described in Judgment Order No. 67 L 13579 in
25 the Circuit Court of Cook County), said northerly line
26 extending from a point of said westerly right-of-way line,

SB1281- 186 -LRB101 04634 AWJ 53493 b
1 which is 142.47 feet (measured perpendicularly) North of
2 the easterly extension of the North line of E. 25th Street
3 (as shown in Walker Bros. Addition to Chicago, a
4 subdivision in the Northeast Fractional Quarter of Section
5 27 aforesaid) to a point which is 215.07 feet (measured
6 perpendicularly) North of said easterly extension of the
7 North line of E. 25th Street and 396.19 feet (measured
8 perpendicularly) westerly of the easterly line of said
9 Illinois central Railroad right-of-way (being also the
10 westerly line of Burnham Park, as said westerly line is
11 described by the City of Chicago by ordinance passed July
12 21, 1919 and recorded on March 5, 1920 in the Office of the
13 Recorder of Deeds of Cook County, Illinois, as document No.
14 6753370); thence northeastwardly along the northerly line
15 of the easement aforesaid, a distance of 36.733 feet to a
16 said point which is 215.07 feet (measured perpendicularly)
17 North of said easterly extension of the North line of E.
18 25th Street and 396.19 feet (measured perpendicularly)
19 westerly of said easterly right-of-way line; thence
20 northeastwardly continuing along said easement line, being
21 a straight line, a distance of 206.321 feet to a point
22 which is 352.76 feet (measured perpendicularly) North of
23 said easterly extension of the North line of E. 25th Street
24 and 211.49 feet (measured perpendicularly) westerly of
25 said easterly right-of-way line; thence northeastwardly
26 continuing along said easement line, being a straight line,

SB1281- 187 -LRB101 04634 AWJ 53493 b
1 a distance of 206.308 feet to a point which is 537.36 feet
2 (measured perpendicularly) North of said easterly
3 extension of the North line of E. 25th Street and 73.66
4 feet (measured perpendicularly) westerly of said easterly
5 right-of-way line; thence northeastwardly continuing along
6 said easement line, being a straight line, a distance of
7 219.688 feet to a point on said easterly right-of-way line,
8 which point is 756.46 feet (measured perpendicularly)
9 North of said easterly extension of the North line of E.
10 25th Street; and thence northwardly along said easterly
11 right-of-way line, a distance of 652.596 feet, to the point
12 of beginning. Excepting therefrom that part of the land,
13 property and space conveyed to Amalgamated Trust Savings
14 Bank, as Trustee, under a trust agreement dated January 12,
15 1978 and known as Trust No. 3448, in Cook County, Illinois.
16 PARCEL D
17 All the space within the boundaries of the following
18 described perimeter between the horizontal plane of plus
19 27.00 feet and plus 47.3 feet Chicago City Datum:
20 Commencing at the Northeast corner of Lot 3 in Block 1 in
21 McCormick City Subdivision being a resubdivision of
22 McCormick Inn Subdivision (recorded September 26, 1962 as
23 Document No. 18601678) and a subdivision of adjacent lands
24 recorded January 12, 1971 as Document No. 21369281 in
25 Section 27, Township 39 North, Range 14, East of the Third
26 Principal Meridian, thence Westerly along the Northerly

SB1281- 188 -LRB101 04634 AWJ 53493 b
1 line of said McCormick Inn Subdivision to a point which is
2 77 feet East of the Westerly line of McCormick Inn
3 Subdivision (lying at +27.00 feet C.C.D.) for a place of
4 beginning; thence Westerly a distance of 77.00 feet above
5 the horizontal plane +27.00 feet above Chicago City Datum
6 and below +47.3 feet above Chicago City Datum to the
7 Northwest corner of McCormick Inn Subdivision; thence
8 South along the West line of McCormick Inn Subdivision a
9 distance of 36 feet to a point; thence East 23 feet to a
10 point along a line which is perpendicular to the last
11 described line; thence North 12 feet to a point along a
12 line which is perpendicular to the last described line;
13 thence East 54 feet to a point along a line which is
14 perpendicular to the last described line; thence North 24
15 feet along a line which is perpendicular to the last
16 described line to the place of beginning. (Parcel D has
17 been included in this Act to provide a means for the
18 Authority to acquire an easement or fee title to a part of
19 McCormick Inn to permit the construction of the pedestrian
20 spine to connect the Project with Donnelley Hall.)
21 Containing 1,419,953 square feet (32.5970 acres) of land,
22 more or less.
23 "Site B" means an area of land (including all air rights
24related thereto) in the City of Chicago, Cook County, Illinois,
25within the following boundaries:
26 Beginning at the intersection of the north line of East

SB1281- 189 -LRB101 04634 AWJ 53493 b
1 Cermak Road and the center line of South Indiana Avenue;
2 thence east along the north line of East Cermak Road and
3 continuing along said line as said north line of East
4 Cermak Road is extended, to its intersection with the
5 westerly line of the right-of-way of the Illinois Central
6 Gulf Railroad; thence southeasterly along said line to its
7 intersection with the north line of the Twenty-third Street
8 viaduct; thence northeasterly along said line to its
9 intersection with the easterly line of the right-of-way of
10 the Illinois Central Gulf Railroad; thence southeasterly
11 along said line to the point of intersection with the west
12 line of the right-of-way of the Adlai E. Stevenson
13 Expressway; thence southwesterly along said line and then
14 west along the inside curve of the west and north lines of
15 the right-of-way of the Adlai E. Stevenson Expressway,
16 following the curve of said right-of-way, and continuing
17 along the north line of the right-of-way of the Adlai E.
18 Stevenson Expressway to its intersection with the center
19 line of South Indiana Avenue; thence northerly along said
20 line to the point of beginning.
21
ALSO
22 Beginning at the intersection of the center line of
23 East Cermak Road at its intersection with the center line
24 of South Indiana Avenue; thence northerly along the center
25 line of South Indiana Avenue to its intersection with the
26 center line of East Twenty-first Street; thence easterly

SB1281- 190 -LRB101 04634 AWJ 53493 b
1 along said line to its intersection with the center line of
2 South Prairie Avenue; thence south along said line to its
3 intersection with the center line of East Cermak Road;
4 thence westerly along said line to the point of beginning.
5(Source: P.A. 96-898, eff. 5-27-10.)
6 (70 ILCS 210/3) (from Ch. 85, par. 1223)
7 Sec. 3. There is hereby created a political subdivision,
8unit of local government with only those powers authorized by
9law, body politic and municipal corporation by the name and
10style of Metropolitan Public Pier and Exposition Authority in
11the metropolitan area.
12 The Authority may sue and be sued in its corporate name but
13execution shall not in any case issue against any real property
14of the Authority. It may adopt a common seal and change the
15same at pleasure. The principal office of the Authority shall
16be in the City of Chicago.
17(Source: P.A. 86-17; 87-733.)
18 (70 ILCS 210/5) (from Ch. 85, par. 1225)
19 Sec. 5. The Metropolitan Public Pier and Exposition
20Authority shall also have the following rights and powers:
21 (a) To accept from Chicago Park Fair, a corporation, an
22 assignment of whatever sums of money it may have received
23 from the Fair and Exposition Fund, allocated by the
24 Department of Agriculture of the State of Illinois, and

SB1281- 191 -LRB101 04634 AWJ 53493 b
1 Chicago Park Fair is hereby authorized to assign, set over
2 and transfer any of those funds to the Metropolitan Public
3 Pier and Exposition Authority. The Authority has the right
4 and power hereafter to receive sums as may be distributed
5 to it by the Department of Agriculture of the State of
6 Illinois from the Fair and Exposition Fund pursuant to the
7 provisions of Sections 5, 6i, and 28 of the State Finance
8 Act. All sums received by the Authority shall be held in
9 the sole custody of the secretary-treasurer of the
10 Metropolitan Public Pier and Exposition Board.
11 (b) To accept the assignment of, assume and execute any
12 contracts heretofore entered into by Chicago Park Fair.
13 (c) To acquire, own, construct, equip, lease, operate
14 and maintain grounds, buildings and facilities to carry out
15 its corporate purposes and duties, and to carry out or
16 otherwise provide for the recreational, cultural,
17 commercial or residential development of Navy Pier,
18 including, but not limited to, the right to enter into a
19 lease, license, or management agreement with any person to
20 provide for the recreational, cultural, commercial or
21 residential development of Navy Pier, and to fix and
22 collect just, reasonable and nondiscriminatory charges for
23 the use thereof. The charges so collected shall be made
24 available to defray the reasonable expenses of the
25 Authority and to pay the principal of and the interest upon
26 any revenue bonds issued by the Authority. The Authority

SB1281- 192 -LRB101 04634 AWJ 53493 b
1 shall be subject to and comply with the Lake Michigan and
2 Chicago Lakefront Protection Ordinance, the Chicago
3 Building Code, the Chicago Zoning Ordinance, and all
4 ordinances and regulations of the City of Chicago contained
5 in the following Titles of the Municipal Code of Chicago:
6 Businesses, Occupations and Consumer Protection; Health
7 and Safety; Fire Prevention; Public Peace, Morals and
8 Welfare; Utilities and Environmental Protection; Streets,
9 Public Ways, Parks, Airports and Harbors; Electrical
10 Equipment and Installation; Housing and Economic
11 Development (only Chapter 5-4 thereof); and Revenue and
12 Finance (only so far as such Title pertains to the
13 Authority's duty to collect taxes on behalf of the City of
14 Chicago).
15 (d) To enter into contracts treating in any manner with
16 the objects and purposes of this Act.
17 (e) To lease any buildings to the Adjutant General of
18 the State of Illinois for the use of the Illinois National
19 Guard or the Illinois Naval Militia.
20 (f) To exercise the right of eminent domain by
21 condemnation proceedings in the manner provided by the
22 Eminent Domain Act, including, with respect to Site B only,
23 the authority to exercise quick take condemnation by
24 immediate vesting of title under Article 20 of the Eminent
25 Domain Act, to acquire any privately owned real or personal
26 property and, with respect to Site B only, public property

SB1281- 193 -LRB101 04634 AWJ 53493 b
1 used for rail transportation purposes (but no such taking
2 of such public property shall, in the reasonable judgment
3 of the owner, interfere with such rail transportation) for
4 the lawful purposes of the Authority in Site A, at Navy
5 Pier, and at Site B. Just compensation for property taken
6 or acquired under this paragraph shall be paid in money or,
7 notwithstanding any other provision of this Act and with
8 the agreement of the owner of the property to be taken or
9 acquired, the Authority may convey substitute property or
10 interests in property or enter into agreements with the
11 property owner, including leases, licenses, or
12 concessions, with respect to any property owned by the
13 Authority, or may provide for other lawful forms of just
14 compensation to the owner. Any property acquired in
15 condemnation proceedings shall be used only as provided in
16 this Act. Except as otherwise provided by law, the City of
17 Chicago shall have a right of first refusal prior to any
18 sale of any such property by the Authority to a third party
19 other than substitute property. The Authority shall
20 develop and implement a relocation plan for businesses
21 displaced as a result of the Authority's acquisition of
22 property. The relocation plan shall be substantially
23 similar to provisions of the Uniform Relocation Assistance
24 and Real Property Acquisition Act and regulations
25 promulgated under that Act relating to assistance to
26 displaced businesses. To implement the relocation plan the

SB1281- 194 -LRB101 04634 AWJ 53493 b
1 Authority may acquire property by purchase or gift or may
2 exercise the powers authorized in this subsection (f),
3 except the immediate vesting of title under Article 20 of
4 the Eminent Domain Act, to acquire substitute private
5 property within one mile of Site B for the benefit of
6 displaced businesses located on property being acquired by
7 the Authority. However, no such substitute property may be
8 acquired by the Authority unless the mayor of the
9 municipality in which the property is located certifies in
10 writing that the acquisition is consistent with the
11 municipality's land use and economic development policies
12 and goals. The acquisition of substitute property is
13 declared to be for public use. In exercising the powers
14 authorized in this subsection (f), the Authority shall use
15 its best efforts to relocate businesses within the area of
16 McCormick Place or, failing that, within the City of
17 Chicago.
18 (g) To enter into contracts relating to construction
19 projects which provide for the delivery by the contractor
20 of a completed project, structure, improvement, or
21 specific portion thereof, for a fixed maximum price, which
22 contract may provide that the delivery of the project,
23 structure, improvement, or specific portion thereof, for
24 the fixed maximum price is insured or guaranteed by a third
25 party capable of completing the construction.
26 (h) To enter into agreements with any person with

SB1281- 195 -LRB101 04634 AWJ 53493 b
1 respect to the use and occupancy of the grounds, buildings,
2 and facilities of the Authority, including concession,
3 license, and lease agreements on terms and conditions as
4 the Authority determines. Notwithstanding Section 24,
5 agreements with respect to the use and occupancy of the
6 grounds, buildings, and facilities of the Authority for a
7 term of more than one year shall be entered into in
8 accordance with the procurement process provided for in
9 Section 25.1.
10 (i) To enter into agreements with any person with
11 respect to the operation and management of the grounds,
12 buildings, and facilities of the Authority or the provision
13 of goods and services on terms and conditions as the
14 Authority determines.
15 (j) After conducting the procurement process provided
16 for in Section 25.1, to enter into one or more contracts to
17 provide for the design and construction of all or part of
18 the Authority's Expansion Project grounds, buildings, and
19 facilities. Any contract for design and construction of the
20 Expansion Project shall be in the form authorized by
21 subsection (g), shall be for a fixed maximum price not in
22 excess of the funds that are authorized to be made
23 available for those purposes during the term of the
24 contract, and shall be entered into before commencement of
25 construction.
26 (k) To enter into agreements, including project

SB1281- 196 -LRB101 04634 AWJ 53493 b
1 agreements with labor unions, that the Authority deems
2 necessary to complete the Expansion Project or any other
3 construction or improvement project in the most timely and
4 efficient manner and without strikes, picketing, or other
5 actions that might cause disruption or delay and thereby
6 add to the cost of the project.
7 (l) To provide incentives to organizations and
8 entities that agree to make use of the grounds, buildings,
9 and facilities of the Authority for conventions, meetings,
10 or trade shows. The incentives may take the form of
11 discounts from regular fees charged by the Authority,
12 subsidies for or assumption of the costs incurred with
13 respect to the convention, meeting, or trade show, or other
14 inducements. The Authority shall award incentives to
15 attract large conventions, meetings, and trade shows to its
16 facilities under the terms set forth in this subsection (l)
17 from amounts appropriated to the Authority from the
18 Metropolitan Pier and Exposition Authority Incentive Fund
19 for this purpose.
20 No later than May 15 of each year, the Chief Executive
21 Officer of the Metropolitan Pier and Exposition Authority
22 shall certify to the State Comptroller and the State
23 Treasurer the amounts of incentive grant funds used during
24 the current fiscal year to provide incentives for
25 conventions, meetings, or trade shows that (i) have been
26 approved by the Authority, in consultation with an

SB1281- 197 -LRB101 04634 AWJ 53493 b
1 organization meeting the qualifications set out in Section
2 5.6 of this Act, provided the Authority has entered into a
3 marketing agreement with such an organization, (ii)
4 demonstrate registered attendance in excess of 5,000
5 individuals or in excess of 10,000 individuals, as
6 appropriate, and (iii) but for the incentive, would not
7 have used the facilities of the Authority for the
8 convention, meeting, or trade show. The State Comptroller
9 may request that the Auditor General conduct an audit of
10 the accuracy of the certification. If the State Comptroller
11 determines by this process of certification that incentive
12 funds, in whole or in part, were disbursed by the Authority
13 by means other than in accordance with the standards of
14 this subsection (l), then any amount transferred to the
15 Metropolitan Pier and Exposition Authority Incentive Fund
16 shall be reduced during the next subsequent transfer in
17 direct proportion to that amount determined to be in
18 violation of the terms set forth in this subsection (l).
19 On July 15, 2012, the Comptroller shall order
20 transferred, and the Treasurer shall transfer, into the
21 Metropolitan Pier and Exposition Authority Incentive Fund
22 from the General Revenue Fund the sum of $7,500,000 plus an
23 amount equal to the incentive grant funds certified by the
24 Chief Executive Officer as having been lawfully paid under
25 the provisions of this Section in the previous 2 fiscal
26 years that have not otherwise been transferred into the

SB1281- 198 -LRB101 04634 AWJ 53493 b
1 Metropolitan Pier and Exposition Authority Incentive Fund,
2 provided that transfers in excess of $15,000,000 shall not
3 be made in any fiscal year.
4 On July 15, 2013, the Comptroller shall order
5 transferred, and the Treasurer shall transfer, into the
6 Metropolitan Pier and Exposition Authority Incentive Fund
7 from the General Revenue Fund the sum of $7,500,000 plus an
8 amount equal to the incentive grant funds certified by the
9 Chief Executive Officer as having been lawfully paid under
10 the provisions of this Section in the previous fiscal year
11 that have not otherwise been transferred into the
12 Metropolitan Pier and Exposition Authority Incentive Fund,
13 provided that transfers in excess of $15,000,000 shall not
14 be made in any fiscal year.
15 On July 15, 2014, and every year thereafter, the
16 Comptroller shall order transferred, and the Treasurer
17 shall transfer, into the Metropolitan Pier and Exposition
18 Authority Incentive Fund from the General Revenue Fund an
19 amount equal to the incentive grant funds certified by the
20 Chief Executive Officer as having been lawfully paid under
21 the provisions of this Section in the previous fiscal year
22 that have not otherwise been transferred into the
23 Metropolitan Pier and Exposition Authority Incentive Fund,
24 provided that (1) no transfers with respect to any previous
25 fiscal year shall be made after the transfer has been made
26 with respect to the 2017 fiscal year and (2) transfers in

SB1281- 199 -LRB101 04634 AWJ 53493 b
1 excess of $15,000,000 shall not be made in any fiscal year.
2 After a transfer has been made under this subsection
3 (l), the Chief Executive Officer shall file a request for
4 payment with the Comptroller evidencing that the incentive
5 grants have been made and the Comptroller shall thereafter
6 order paid, and the Treasurer shall pay, the requested
7 amounts to the Metropolitan Pier and Exposition Authority.
8 In no case shall more than $5,000,000 be used in any
9 one year by the Authority for incentives granted
10 conventions, meetings, or trade shows with a registered
11 attendance of more than 5,000 and less than 10,000. Amounts
12 in the Metropolitan Pier and Exposition Authority
13 Incentive Fund shall only be used by the Authority for
14 incentives paid to attract large conventions, meetings,
15 and trade shows to its facilities as provided in this
16 subsection (l).
17 (l-5) The Village of Rosemont shall provide incentives
18 from amounts transferred into the Convention Center
19 Support Fund to retain and attract conventions, meetings,
20 or trade shows to the Donald E. Stephens Convention Center
21 under the terms set forth in this subsection (l-5).
22 No later than May 15 of each year, the Mayor of the
23 Village of Rosemont or his or her designee shall certify to
24 the State Comptroller and the State Treasurer the amounts
25 of incentive grant funds used during the previous fiscal
26 year to provide incentives for conventions, meetings, or

SB1281- 200 -LRB101 04634 AWJ 53493 b
1 trade shows that (1) have been approved by the Village, (2)
2 demonstrate registered attendance in excess of 5,000
3 individuals, and (3) but for the incentive, would not have
4 used the Donald E. Stephens Convention Center facilities
5 for the convention, meeting, or trade show. The State
6 Comptroller may request that the Auditor General conduct an
7 audit of the accuracy of the certification.
8 If the State Comptroller determines by this process of
9 certification that incentive funds, in whole or in part,
10 were disbursed by the Village by means other than in
11 accordance with the standards of this subsection (l-5),
12 then the amount transferred to the Convention Center
13 Support Fund shall be reduced during the next subsequent
14 transfer in direct proportion to that amount determined to
15 be in violation of the terms set forth in this subsection
16 (l-5).
17 On July 15, 2012, and each year thereafter, the
18 Comptroller shall order transferred, and the Treasurer
19 shall transfer, into the Convention Center Support Fund
20 from the General Revenue Fund the amount of $5,000,000 for
21 (i) incentives to attract large conventions, meetings, and
22 trade shows to the Donald E. Stephens Convention Center,
23 and (ii) to be used by the Village of Rosemont for the
24 repair, maintenance, and improvement of the Donald E.
25 Stephens Convention Center and for debt service on debt
26 instruments issued for those purposes by the village. No

SB1281- 201 -LRB101 04634 AWJ 53493 b
1 later than 30 days after the transfer, the Comptroller
2 shall order paid, and the Treasurer shall pay, to the
3 Village of Rosemont the amounts transferred.
4 (m) To enter into contracts with any person conveying
5 the naming rights or other intellectual property rights
6 with respect to the grounds, buildings, and facilities of
7 the Authority.
8 (n) To enter into grant agreements with the Chicago
9 Convention and Tourism Bureau providing for the marketing
10 of the convention facilities to large and small
11 conventions, meetings, and trade shows and the promotion of
12 the travel industry in the City of Chicago, provided such
13 agreements meet the requirements of Section 5.6 of this
14 Act. A portion of the receipts Receipts of the Authority
15 from the increase in the airport departure tax authorized
16 by Public Act 96-898, a portion of the receipts of the
17 Authority from the transportation network service tax
18 authorized by subsection (f-5) of Section 13 of this Act
19 Section 13(f) of this amendatory Act of the 96th General
20 Assembly and, subject to appropriation to the Authority,
21 funds deposited in the Chicago Travel Industry Promotion
22 Fund pursuant to Section 6 of the Hotel Operators'
23 Occupation Tax Act shall be granted to the Bureau for such
24 purposes.
25(Source: P.A. 100-23, eff. 7-6-17.)

SB1281- 202 -LRB101 04634 AWJ 53493 b
1 (70 ILCS 210/5.4)
2 Sec. 5.4. Exhibitor rights and work rule reforms.
3(a) Legislative findings.
4 (1) The Authority is a political subdivision of the
5 State of Illinois subject to the plenary authority of the
6 General Assembly and was created for the benefit of the
7 general public to promote business, industry, commerce,
8 and tourism within the City of Chicago and the State of
9 Illinois.
10 (2) The Authority owns and operates McCormick Place and
11 Navy Pier, which have collectively 2.8 million square feet
12 of exhibit hall space, 700,000 square feet of meeting room
13 space.
14 (3) The Authority is a vital economic engine that
15 annually generates 65,000 jobs and $8 billion of economic
16 activity for the State of Illinois through the trade shows,
17 conventions, and other meetings held and attended at
18 McCormick Place and Navy Pier.
19 (4) The Authority supports the operation of McCormick
20 Place and Navy Pier through not only fees on the rental of
21 exhibit and meeting room space, electrical and utility
22 service, food and beverage services, and parking, but also
23 hotel room rates paid by persons staying at the
24 Authority-owned hotel.
25 (5) The Authority has a compelling and proprietary

SB1281- 203 -LRB101 04634 AWJ 53493 b
1 interest in the success, competitiveness, and continued
2 viability of McCormick Place and Navy Pier as the owner and
3 operator of the convention facilities and its obligation to
4 ensure that these facilities produce sufficient operating
5 revenues.
6 (6) The Authority's convention facilities were
7 constructed and renovated through the issuance of public
8 bonds that are directly repaid by State hotel, auto rental,
9 food and beverage, and airport and departure taxes paid
10 principally by persons who attend, work at, exhibit, and
11 provide goods and services to conventions, shows,
12 exhibitions, and meetings at McCormick Place and Navy Pier.
13 (7) State law also dedicates State occupation and use
14 tax revenues to fulfill debt service obligations on these
15 bonds should State hotel, auto rental, food and beverage,
16 and airport and departure taxes fail to generate sufficient
17 revenue.
18 (8) Through fiscal year 2010, $55 million in State
19 occupation and use taxes will have been allocated to make
20 debt service payments on the Authority's bonds due to
21 shortfalls in State hotel, auto rental, food and beverage,
22 and airport and departure taxes. These shortfalls are
23 expected to continue in future fiscal years and would
24 require the annual dedication of approximately $40 million
25 in State occupation and use taxes to fulfill debt service
26 payments.

SB1281- 204 -LRB101 04634 AWJ 53493 b
1 (9) In 2009, managers of the International Plastics
2 Showcase announced that 2009 was the last year they would
3 host their exhibition at McCormick Place, as they had since
4 1971, because union labor work rules and electric and food
5 service costs make it uneconomical for the show managers
6 and exhibitors to use McCormick Place as a convention venue
7 as compared to convention facilities in Orlando, Florida
8 and Las Vegas, Nevada. The exhibition used over 740,000
9 square feet of exhibit space, attracted over 43,000
10 attendees, generated $4.8 million of revenues to McCormick
11 Place, and raised over $200,000 in taxes to pay debt
12 service on convention facility bonds.
13 (10) After the International Plastics Showcase
14 exhibition announced its departure, other conventions and
15 exhibitions managers and exhibitors also stated that they
16 would not return to McCormick Place and Navy Pier for the
17 same reasons cited by the International Plastics Showcase
18 exhibition. In addition, still other managers and
19 exhibitors stated that they would not select McCormick
20 Place as a convention venue unless the union labor work
21 rules and electrical and food service costs were made
22 competitive with those in Orlando and Las Vegas.
23 (11) The General Assembly created the Joint Committee
24 on the Metropolitan Pier and Exposition Authority to
25 conduct hearings and obtain facts to determine how union
26 labor work rules and electrical and food service costs make

SB1281- 205 -LRB101 04634 AWJ 53493 b
1 McCormick Place and Navy Pier uneconomical as a convention
2 venue.
3 (12) Witness testimony and fact-gathering revealed
4 that while the skilled labor provided by trade unions at
5 McCormick Place and Navy Pier is second to none and is
6 actually "exported" to work on conventions and exhibitions
7 held in Orlando and Las Vegas, restrictive work rules on
8 the activities show exhibitors may perform present
9 exhibitors and show managers with an uninviting atmosphere
10 and result in significantly higher costs than competing
11 convention facilities.
12 (13) Witness testimony and fact-gathering also
13 revealed that the mark-up on electrical and food service
14 imposed by the Authority to generate operating revenue for
15 McCormick Place and Navy Pier also substantially increased
16 exhibitor and show organizer costs to the point of excess
17 when compared to competing convention facilities.
18 (14) Witness testimony and fact-gathering further
19 revealed that the additional departure of conventions,
20 exhibitions, and trade shows from Authority facilities
21 threatens the continued economic viability of these
22 facilities and the stability of sufficient tax revenues
23 necessary to support debt service.
24 (15) In order to safeguard the Authority's and State of
25 Illinois' shared compelling and proprietary interests in
26 McCormick Place and Navy Pier and in response to local

SB1281- 206 -LRB101 04634 AWJ 53493 b
1 economic needs, the provisions contained in this Section
2 set forth mandated changes and reforms to restore and
3 ensure that (i) the Authority's facilities remain
4 economically competitive with other convention venues and
5 (ii) conventions, exhibitions, trade shows, and other
6 meetings are attracted to and retained at Authority
7 facilities by producing an exhibitor-friendly environment
8 and by reducing costs for exhibitors and show managers.
9 (16) The provisions set forth in this Section are
10 reasonable, necessary, and narrowly tailored to safeguard
11 the Authority's and State of Illinois' shared and
12 compelling proprietary interests and respond to local
13 economic needs as compared to the available alternative set
14 forth in House Bill 4900 of the 96th General Assembly and
15 proposals submitted to the Joint Committee on the
16 Metropolitan Pier and Exposition Authority. Action by the
17 State offers the only comprehensive means to remedy the
18 circumstances set forth in these findings, despite the
19 concerted and laudable voluntary efforts of the Authority,
20 labor unions, show contractors, show managers, and
21 exhibitors.
22(b) Definitions. As used in this Section:
23 "Booth" means the demarcated exhibit space of an
24 exhibitor on Authority premises.
25 "Contractor" or "show contractor" means any person who

SB1281- 207 -LRB101 04634 AWJ 53493 b
1 contracts with the Authority, an exhibitor, or with the
2 manager of a show to provide any services related to
3 drayage, rigging, carpentry, decorating, electrical,
4 maintenance, mechanical, and food and beverage services or
5 related trades and duties for shows on Authority premises.
6 "Exhibitor" or "show exhibitor" means any person who
7 contracts with the Authority or with a manager or
8 contractor of a show held or to be held on Authority
9 premises.
10 "Exhibitor employee" means any person who has been
11 employed by the exhibitor as a full-time employee for a
12 minimum of 6 months before the show's opening date.
13 "Hand tools" means cordless tools, power tools, and
14 other tools as determined by the Authority.
15 "Licensee" means any entity that uses the Authority's
16 premises.
17 "Manager" or "show manager" means any person that owns
18 or manages a show held or to be held on Authority premises.
19 "Personally owned vehicles" means the vehicles owned
20 by show exhibitors or the show management, excluding
21 commercially registered trucks, vans, and other vehicles
22 as determined by the Authority.
23 "Premises" means grounds, buildings, and facilities of
24 the Authority.
25 "Show" means a convention, exposition, trade show,
26 event, or meeting held on Authority premises by a show

SB1281- 208 -LRB101 04634 AWJ 53493 b
1 manager or show contractor on behalf of a show manager.
2 "2011 Settlement Agreement" means the agreement that
3 the Authority made and entered into with the Chicago
4 Regional Council of Carpenters, not including any
5 revisions or amendments, and filed with the Illinois
6 Secretary of State Index Department and designated as
7 97-GA-A01.
8 "Union employees" means workers represented by a labor
9 organization, as defined in the National Labor Relations
10 Act, providing skilled labor services to exhibitors, a show
11 manager, or a show contractor on Authority premises.
12(c) Exhibitor rights.
13 In order to control costs, increase the
14 competitiveness, and promote and provide for the economic
15 stability of Authority premises, all Authority contracts
16 with exhibitors, contractors, and managers shall include
17 the following minimum terms and conditions:
18 (1) Consistent with safety and the skills and training
19 necessary to perform the task, as determined by the
20 Authority, an exhibitor and exhibitor employees are
21 permitted in a booth of any size with the use of the
22 exhibitor's ladders and hand tools to:
23 (i) set-up and dismantle exhibits displayed on
24 Authority premises;
25 (ii) assemble and disassemble materials,

SB1281- 209 -LRB101 04634 AWJ 53493 b
1 machinery, or equipment on Authority premises; and
2 (iii) install all signs, graphics, props,
3 balloons, other decorative items, and the exhibitor's
4 own drapery, including the skirting of exhibitor
5 tables, on the Authority's premises.
6 (2) An exhibitor and exhibitor employees are permitted
7 in a booth of any size to deliver, set-up, plug in,
8 interconnect, and operate an exhibitor's electrical
9 equipment, computers, audio-visual devices, and other
10 equipment.
11 (3) An exhibitor and exhibitor employees are permitted
12 in a booth of any size to skid, position, and re-skid all
13 exhibitor material, machinery, and equipment on Authority
14 premises.
15 (4) An exhibitor and exhibitor employees are
16 prohibited at any time from using scooters, forklifts,
17 pallet jacks, condors, scissors lifts, motorized dollies,
18 or similar motorized or hydraulic equipment on Authority
19 premises.
20 (5) The Authority shall designate areas, in its
21 discretion, where exhibitors may unload and load exhibitor
22 materials from privately owned vehicles at Authority
23 premises with the use of non-motorized hand trucks and
24 dollies.
25 (6) On Monday through Friday for any consecutive 8-hour
26 period during the hours of 6:00 a.m. and 10:00 p.m., union

SB1281- 210 -LRB101 04634 AWJ 53493 b
1 employees on Authority premises shall be paid
2 straight-time hourly wages plus fringe benefits. Union
3 employees shall be paid straight-time and a half hourly
4 wages plus fringe benefits for labor services provided
5 after any consecutive 8-hour period; provided, however,
6 that between the hours of midnight and 6:00 a.m. union
7 employees shall be paid double straight-time wages plus
8 fringe benefits for labor services.
9 (7) On Monday through Friday for any consecutive 8-hour
10 period during the hours of 6:00 a.m. and 10:00 p.m., a show
11 manager or contractor shall charge an exhibitor only for
12 labor services provided by union employees on Authority
13 premises based on straight-time hourly wages plus fringe
14 benefits along with a reasonable mark-up. After any
15 consecutive 8-hour period, a show manager or contractor
16 shall charge an exhibitor only for labor services provided
17 by union employees based on straight-time and a half hourly
18 wages plus fringe benefits along with a reasonable mark-up;
19 provided, however, that between the hours of midnight and
20 6:00 a.m. a show manager or contractor shall charge an
21 exhibitor only for labor services provided by union
22 employees based on double straight-time wages plus fringe
23 benefits along with a reasonable mark-up.
24 (8) (Blank).
25 (9) (Blank).
26 (10) (Blank).

SB1281- 211 -LRB101 04634 AWJ 53493 b
1 (11) (Blank).
2 (12) The Authority has the power to determine, after
3 consultation with the Advisory Council, the work
4 jurisdiction and scope of work of union employees on
5 Authority premises during the move-in, move-out, and run of
6 a show, provided that any affected labor organization may
7 contest the Authority's determination through a binding
8 decision of an independent, third-party arbitrator. When
9 making the determination, the Authority or arbitrator, as
10 the case may be, shall consider the training and skills
11 required to perform the task, past practices on Authority
12 premises, safety, and the need for efficiency and exhibitor
13 satisfaction. These factors shall be considered in their
14 totality and not in isolation. The Authority's
15 determination must be made in writing, set forth an
16 explanation and statement of the reason or reasons
17 supporting the determination, and be provided to each
18 affected labor organization. The changes in this item (12)
19 by this amendatory Act of the 97th General Assembly are
20 declarative of existing law and shall not be construed as a
21 new enactment. Nothing in this item permits the Authority
22 to eliminate any labor organization representing union
23 employees that provide labor services on the move-in,
24 move-out, and run of the show as of the effective date of
25 this amendatory Act of the 96th General Assembly.
26 (13) (Blank).

SB1281- 212 -LRB101 04634 AWJ 53493 b
1 (14) An exhibitor or show manager may request by name
2 specific union employees to provide labor services on
3 Authority premises consistent with all State and federal
4 laws. Union employees requested by an exhibitor shall take
5 priority over union employees requested by a show manager.
6 (15) A show manager or show contractor on behalf of a
7 show manager may retain an electrical contractor approved
8 by the Authority or Authority-provisioned electrical
9 services to provide electrical services on the premises. If
10 a show manager or show contractor on behalf of a show
11 manager retains Authority-provisioned electrical services,
12 then the Authority shall offer these services at a rate not
13 to exceed the cost of providing those services.
14 (16) Crew sizes for any task or operation shall not
15 exceed 2 persons unless, after consultation with the
16 Advisory Council, the Authority determines otherwise based
17 on the task, skills, and training required to perform the
18 task and on safety.
19 (17) An exhibitor may bring food and beverages on the
20 premises of the Authority for personal consumption.
21 (18) Show managers and contractors shall comply with
22 any audit performed under subsection (e) of this Section.
23 (19) A show manager or contractor shall charge an
24 exhibitor only for labor services provided by union
25 employees on Authority premises on a minimum half-hour
26 basis.

SB1281- 213 -LRB101 04634 AWJ 53493 b
1 The Authority has the power to implement, enforce, and
2administer the exhibitor rights set forth in this subsection,
3including the promulgation of rules. The Authority also has the
4power to determine violations of this subsection and implement
5appropriate remedies, including, but not limited to, barring
6violators from Authority premises. The provisions set forth in
7this Section are binding and equally applicable to any show
8conducted at Navy Pier, and this statement of the law is
9declarative of existing law and shall not be construed as a new
10enactment. The Authority may waive the applicability of only
11item (6) of this subsection (c) to the extent necessary and
12required to comply with paragraph 1 of Section F of the 2011
13Settlement Agreement, as set forth on Page 12 of that
14Agreement.
15(d) Advisory Council.
16 (1) An Advisory Council is hereby established to ensure
17 an active and productive dialogue between all affected
18 stakeholders to ensure exhibitor satisfaction for
19 conventions, exhibitions, trade shows, and meetings held
20 on Authority premises.
21 (2) The composition of the Council shall be determined
22 by the Authority consistent with its existing practice for
23 labor-management relations.
24 (3) The Council shall hold meetings no less than once
25 every 90 days.

SB1281- 214 -LRB101 04634 AWJ 53493 b
1(e) Audit of exhibitor rights.
2 The Authority shall retain the services of a person to
3complete, at least once per calendar year, a financial
4statement audit and compliance attestation engagement that may
5consist of an examination or an agreed-upon procedures
6engagement that, in the opinion of the licensed public
7accounting firm selected by the Authority in accordance with
8the provisions of this Act and with the concurrence of the
9Authority, is better suited to determine and verify compliance
10with the exhibitor rights set forth in this Section, and that
11cost reductions or other efficiencies resulting from the
12exhibitor rights have been fairly passed along to exhibitors.
13In the event an agreed-upon procedures engagement is performed,
14the Authority shall first consult with the Advisory Committee
15and solicit its suggestions and advice with respect to the
16specific procedures to be agreed upon in the engagement.
17Thereafter, the public accounting firm and the Authority shall
18agree upon the specific procedures to be followed in the
19engagement. It is intended that the design of the engagement
20and the procedures to be followed shall allow for flexibility
21in targeting specific areas for examination and to revise the
22procedures where appropriate for achieving the purpose of the
23engagement. The financial statement audit shall be performed in
24accordance with generally accepted auditing standards. The
25compliance attestation engagement shall be (i) performed in

SB1281- 215 -LRB101 04634 AWJ 53493 b
1accordance with attestation standards established by the
2American Institute of Certified Public Accountants and shall
3examine the compliance with the requirements set forth in this
4Section and (ii) conducted by a licensed public accounting
5firm, selected by the Authority from a list of firms
6prequalified to do business with the Illinois Auditor General.
7Upon request, a show contractor or manager shall provide the
8Authority or person retained to provide attestation services
9with any information and other documentation reasonably
10necessary to perform the obligations set forth in this
11subsection. Upon completion, the report shall be submitted to
12the Authority and made publicly available on the Authority's
13website.
14 Within 30 days of the next regularly scheduled meeting of
15the Advisory Committee following the effective date of this
16amendatory Act of the 98th General Assembly, the Authority, in
17conjunction with the Advisory Committee, shall adopt a uniform
18set of procedures to expeditiously investigate and address
19exhibitor complaints and concerns. The procedures shall
20require full disclosure and cooperation among the Authority,
21show managers, show contractors, exhibitor-appointed
22contractors, professional service providers, and labor unions.
23(f) Exhibitor service reforms. The Authority shall make every
24effort to substantially reduce exhibitor's costs for
25participating in shows.

SB1281- 216 -LRB101 04634 AWJ 53493 b
1 (1) Any contract to provide food or beverage services
2 in the buildings and facilities of the Authority, except
3 Navy Pier, shall be provided at a rate not to exceed the
4 cost established in the contract. The Board shall
5 periodically review all food and beverage contracts.
6 (2) A department or unit of the Authority shall not
7 serve as the exclusive provider of electrical services.
8 (3) Exhibitors shall receive a detailed statement of
9 all costs associated with utility services, including the
10 cost of labor, equipment, and materials.
11(g) Severability. If any provision of this Section or its
12application to any person or circumstance is held invalid, the
13invalidity of that provision or application does not affect
14other provisions or applications of this Section that can be
15given effect without the invalid provision or application.
16(Source: P.A. 97-629, eff. 11-30-11; 98-109, eff. 7-25-13.)
17 (70 ILCS 210/10.3 new)
18 Sec. 10.3. Contracts and leases for energy conservation
19measures.
20 (a) As used in this Section, "energy conservation measure"
21means any improvement, repair, alteration, or betterment of any
22building or facility owned or operated by the Authority or any
23equipment, fixture, or furnishing to be added to or used in any
24such building or facility that is designed to reduce energy

SB1281- 217 -LRB101 04634 AWJ 53493 b
1consumption or operating costs.
2 (b) The Authority may enter into an installment payment
3contract or lease purchase agreement with any party for the
4funding or financing of the purchase and installation of energy
5conservation measures and may execute a mortgage on, grant a
6lien on, or grant any other security interest in the energy
7conservation measure.
8 (70 ILCS 210/13) (from Ch. 85, par. 1233)
9 Sec. 13. (a) The Authority shall not have power to levy
10taxes for any purpose, except as provided in subsections (b),
11(c), (d), (e), and (f), and (f-5).
12 (b) By ordinance the Authority shall, as soon as
13practicable after July 1, 1992 (the effective date of Public
14Act 87-733), impose a Metropolitan Pier and Exposition
15Authority Retailers' Occupation Tax upon all persons engaged in
16the business of selling tangible personal property at retail
17within the territory described in this subsection at the rate
18of 1.0% of the gross receipts (i) from the sale of food,
19alcoholic beverages, and soft drinks sold for consumption on
20the premises where sold and (ii) from the sale of food,
21alcoholic beverages, and soft drinks sold for consumption off
22the premises where sold by a retailer whose principal source of
23gross receipts is from the sale of food, alcoholic beverages,
24and soft drinks prepared for immediate consumption.
25 The tax imposed under this subsection and all civil

SB1281- 218 -LRB101 04634 AWJ 53493 b
1penalties that may be assessed as an incident to that tax shall
2be collected and enforced by the Illinois Department of
3Revenue. The Department shall have full power to administer and
4enforce this subsection, to collect all taxes and penalties so
5collected in the manner provided in this subsection, and to
6determine all rights to credit memoranda arising on account of
7the erroneous payment of tax or penalty under this subsection.
8In the administration of and compliance with this subsection,
9the Department and persons who are subject to this subsection
10shall have the same rights, remedies, privileges, immunities,
11powers, and duties, shall be subject to the same conditions,
12restrictions, limitations, penalties, exclusions, exemptions,
13and definitions of terms, and shall employ the same modes of
14procedure applicable to this Retailers' Occupation Tax as are
15prescribed in Sections 1, 2 through 2-65 (in respect to all
16provisions of those Sections other than the State rate of
17taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
18and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
195j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
201, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
21after January 1, 1994, all applicable provisions of the Uniform
22Penalty and Interest Act that are not inconsistent with this
23Act, as fully as if provisions contained in those Sections of
24the Retailers' Occupation Tax Act were set forth in this
25subsection.
26 Persons subject to any tax imposed under the authority

SB1281- 219 -LRB101 04634 AWJ 53493 b
1granted in this subsection may reimburse themselves for their
2seller's tax liability under this subsection by separately
3stating that tax as an additional charge, which charge may be
4stated in combination, in a single amount, with State taxes
5that sellers are required to collect under the Use Tax Act,
6pursuant to bracket schedules as the Department may prescribe.
7The retailer filing the return shall, at the time of filing the
8return, pay to the Department the amount of tax imposed under
9this subsection, less a discount of 1.75%, which is allowed to
10reimburse the retailer for the expenses incurred in keeping
11records, preparing and filing returns, remitting the tax, and
12supplying data to the Department on request.
13 Whenever the Department determines that a refund should be
14made under this subsection to a claimant instead of issuing a
15credit memorandum, the Department shall notify the State
16Comptroller, who shall cause a warrant to be drawn for the
17amount specified and to the person named in the notification
18from the Department. The refund shall be paid by the State
19Treasurer out of the Metropolitan Public Pier and Exposition
20Authority trust fund held by the State Treasurer as trustee for
21the Authority.
22 Nothing in this subsection authorizes the Authority to
23impose a tax upon the privilege of engaging in any business
24that under the Constitution of the United States may not be
25made the subject of taxation by this State.
26 The Department shall forthwith pay over to the State
<

SB1281- 220 -LRB101 04634 AWJ 53493 b
1Treasurer, ex officio, as trustee for the Authority, all taxes
2and penalties collected under this subsection for deposit into
3a trust fund held outside of the State Treasury.
4 As soon as possible after the first day of each month,
5beginning January 1, 2011, upon certification of the Department
6of Revenue, the Comptroller shall order transferred, and the
7Treasurer shall transfer, to the STAR Bonds Revenue Fund the