Sen. Adriane Johnson
Filed: 5/12/2023
 
 


 




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1
AMENDMENT TO HOUSE BILL 3856




2 AMENDMENT NO. ______. Amend House Bill 3856 as follows:

3on page 1, immediately below line 3, by inserting the 
4following:


5
"ARTICLE 1."; and


6on page 1, line 4, by replacing "Section 5" with "Section 1-5"; 
7and

8on page 6, line 5, by replacing "Section 10" with "Section 
91-10"; and

10on page 6, line 7, by replacing "Section 15" with "Section 
111-15"; and

12on page 9, line 13, by replacing "Section 20" with "Section 
 
 
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11-20"; and

2on page 12, line 23, by replacing "Section 25" with "Section 
31-25"; and

4on page 14, line 9, by replacing "Section 30" with "Section 
51-30"; and

6on page 16, line 4, by replacing "Section 35" with "Section 
71-35"; and

8on page 16, line 7, by replacing "Section 40" with "Section 
91-40"; and

10on page 21, line 8, by replacing "Section 45" with "Section 
111-45"; and

12on page 21, line 10, by replacing "Section 50" with "Section 
131-50"; and

14on page 22, line 13, by replacing "Section 55" with "Section 
151-55"; and

16on page 29, line 11, by replacing "Section 60" with "Section 
171-60"; and

 
 
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1on page 29, line 14, by replacing "Section 65" with "Section 
21-65"; and

3on page 29, line 16, by replacing "Section 70" with "Section 
41-70"; and

5on page 31, line 4, by replacing "Section 75" with "Section 
61-75"; and

7on page 32, line 8, by replacing "Section 80" with "Section 
81-80"; and

9on page 33, line 16, by replacing "Section 85" with "Section 
101-85"; and

11on page 35, line 9, by replacing "Section 90" with "Section 
121-90"; and

13on page 37, line 11, by replacing "Section 95" with "Section 
141-95"; and

15on page 47, line 14, by replacing "Section 100" with "Section 
161-100"; and

17on page 54, immediately below line 18, by inserting the 
18following:

 
 
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1
"ARTICLE 2.


2 (20 ILCS 605/605-550 rep.)

3 (20 ILCS 605/605-332 rep.)


4 Section 2-10. The Department of Commerce and Economic 
5Opportunity Law of the
Civil Administrative Code of Illinois 
6is amended by repealing Section 605-332 and 605-550.

7 (30 ILCS 105/5h rep.)
8 (30 ILCS 105/5.543 rep.)
9 (30 ILCS 105/6z-54 rep.)
10 Section 2-15. The State Finance Act is amended by 
11repealing Sections 5h, 5.543, and 6z-54.

12 Section 2-25. The Illinois Procurement Code is amended by 
13changing Section 25-55 as follows:




14 (30 ILCS 500/25-55)



15 Sec. 25-55. Annual reports. Every printed annual report

16produced by a State agency
shall bear a statement indicating 
17whether it was printed by the
State of Illinois or by contract

18and indicating the printing cost per copy and the number of 
19copies
printed. The Department
of Central Management Services 
20shall prepare and submit to the
General Assembly on the fourth

21Wednesday of January in each year a report setting forth with

 
 
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1respect to each State agency for
the calendar year immediately 
2preceding the calendar year in which
the report is filed the 
3total
quantity of annual reports printed, the total cost, and 
4the cost
per copy and the cost per page of the
annual report of 
5the State agency printed during the calendar year
covered by 
6the report.

7(Source: P.A. 90-572, eff. date - See Sec. 99-5.)


8 Section 2-30. The Use Tax Act is amended by changing 
9Section 9 as follows:


10 (35 ILCS 105/9) (from Ch. 120, par. 439.9)

11 Sec. 9. Except as to motor vehicles, watercraft, aircraft, 
12and
trailers that are required to be registered with an agency 
13of this State,
each retailer
required or authorized to collect 
14the tax imposed by this Act shall pay
to the Department the 
15amount of such tax (except as otherwise provided)
at the time 
16when he is required to file his return for the period during

17which such tax was collected, less a discount of 2.1% prior to

18January 1, 1990, and 1.75% on and after January 1, 1990, or $5 
19per calendar
year, whichever is greater, which is allowed to 
20reimburse the retailer
for expenses incurred in collecting the 
21tax, keeping records, preparing
and filing returns, remitting 
22the tax and supplying data to the
Department on request. When 
23determining the discount allowed under this Section, retailers 
24shall include the amount of tax that would have been due at the 
 
 
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16.25% rate but for the 1.25% rate imposed on sales tax holiday 
2items under Public Act 102-700 this amendatory Act of the 
3102nd General Assembly. The discount under this Section is not 
4allowed for the 1.25% portion of taxes paid on aviation fuel 
5that is subject to the revenue use requirements of 49 U.S.C. 
647107(b) and 49 U.S.C. 47133. When determining the discount 
7allowed under this Section, retailers shall include the amount 
8of tax that would have been due at the 1% rate but for the 0% 
9rate imposed under Public Act 102-700 this amendatory Act of 
10the 102nd General Assembly. In the case of retailers who 
11report and pay the
tax on a transaction by transaction basis, 
12as provided in this Section,
such discount shall be taken with 
13each such tax remittance instead of
when such retailer files 
14his periodic return. The discount allowed under this Section 
15is allowed only for returns that are filed in the manner 
16required by this Act. The Department may disallow the discount 
17for retailers whose certificate of registration is revoked at 
18the time the return is filed, but only if the Department's 
19decision to revoke the certificate of registration has become 
20final. A retailer need not remit
that part of any tax collected 
21by him to the extent that he is required
to remit and does 
22remit the tax imposed by the Retailers' Occupation
Tax Act, 
23with respect to the sale of the same property.
24 Where such tangible personal property is sold under a 
25conditional
sales contract, or under any other form of sale 
26wherein the payment of
the principal sum, or a part thereof, is 
 
 
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1extended beyond the close of
the period for which the return is 
2filed, the retailer, in collecting
the tax (except as to motor 
3vehicles, watercraft, aircraft, and
trailers that are required 
4to be registered with an agency of this State),
may collect for 
5each
tax return period, only the tax applicable to that part of 
6the selling
price actually received during such tax return 
7period.
8 Except as provided in this Section, on or before the 
9twentieth day of each
calendar month, such retailer shall file 
10a return for the preceding
calendar month. Such return shall 
11be filed on forms prescribed by the
Department and shall 
12furnish such information as the Department may
reasonably 
13require. The return shall include the gross receipts on food 
14for human consumption that is to be consumed off the premises 
15where it is sold (other than alcoholic beverages, food 
16consisting of or infused with adult use cannabis, soft drinks, 
17and food that has been prepared for immediate consumption) 
18which were received during the preceding calendar month, 
19quarter, or year, as appropriate, and upon which tax would 
20have been due but for the 0% rate imposed under Public Act 
21102-700 this amendatory Act of the 102nd General Assembly. The 
22return shall also include the amount of tax that would have 
23been due on food for human consumption that is to be consumed 
24off the premises where it is sold (other than alcoholic 
25beverages, food consisting of or infused with adult use 
26cannabis, soft drinks, and food that has been prepared for 
 
 
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1immediate consumption) but for the 0% rate imposed under 
2Public Act 102-700 this amendatory Act of the 102nd General 
3Assembly.
4 On and after January 1, 2018, except for returns required 
5to be filed prior to January 1, 2023 for motor vehicles, 
6watercraft, aircraft, and trailers that are required to be 
7registered with an agency of this State, with respect to 
8retailers whose annual gross receipts average $20,000 or more, 
9all returns required to be filed pursuant to this Act shall be 
10filed electronically. On and after January 1, 2023, with 
11respect to retailers whose annual gross receipts average 
12$20,000 or more, all returns required to be filed pursuant to 
13this Act, including, but not limited to, returns for motor 
14vehicles, watercraft, aircraft, and trailers that are required 
15to be registered with an agency of this State, shall be filed 
16electronically. Retailers who demonstrate that they do not 
17have access to the Internet or demonstrate hardship in filing 
18electronically may petition the Department to waive the 
19electronic filing requirement.
20 The Department may require returns to be filed on a 
21quarterly basis.
If so required, a return for each calendar 
22quarter shall be filed on or
before the twentieth day of the 
23calendar month following the end of such
calendar quarter. The 
24taxpayer shall also file a return with the
Department for each 
25of the first two months of each calendar quarter, on or
before 
26the twentieth day of the following calendar month, stating:
 
 
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1  1. The name of the seller;
2  2. The address of the principal place of business from 
3 which he engages
in the business of selling tangible 
4 personal property at retail in this State;
5  3. The total amount of taxable receipts received by 
6 him during the
preceding calendar month from sales of 
7 tangible personal property by him
during such preceding 
8 calendar month, including receipts from charge and
time 
9 sales, but less all deductions allowed by law;
10  4. The amount of credit provided in Section 2d of this 
11 Act;
12  5. The amount of tax due;
13  5-5. The signature of the taxpayer; and
14  6. Such other reasonable information as the Department 
15 may
require.
16 Each retailer required or authorized to collect the tax 
17imposed by this Act on aviation fuel sold at retail in this 
18State during the preceding calendar month shall, instead of 
19reporting and paying tax on aviation fuel as otherwise 
20required by this Section, report and pay such tax on a separate 
21aviation fuel tax return. The requirements related to the 
22return shall be as otherwise provided in this Section. 
23Notwithstanding any other provisions of this Act to the 
24contrary, retailers collecting tax on aviation fuel shall file 
25all aviation fuel tax returns and shall make all aviation fuel 
26tax payments by electronic means in the manner and form 
 
 
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1required by the Department. For purposes of this Section, 
2"aviation fuel" means jet fuel and aviation gasoline. 
3 If a taxpayer fails to sign a return within 30 days after 
4the proper notice
and demand for signature by the Department, 
5the return shall be considered
valid and any amount shown to be 
6due on the return shall be deemed assessed.
7 Notwithstanding any other provision of this Act to the 
8contrary, retailers subject to tax on cannabis shall file all 
9cannabis tax returns and shall make all cannabis tax payments 
10by electronic means in the manner and form required by the 
11Department.
12 Beginning October 1, 1993, a taxpayer who has an average 
13monthly tax
liability of $150,000 or more shall make all 
14payments required by rules of the
Department by electronic 
15funds transfer. Beginning October 1, 1994, a taxpayer
who has 
16an average monthly tax liability of $100,000 or more shall 
17make all
payments required by rules of the Department by 
18electronic funds transfer.
Beginning October 1, 1995, a 
19taxpayer who has an average monthly tax liability
of $50,000 
20or more shall make all payments required by rules of the 
21Department
by electronic funds transfer. Beginning October 1, 
222000, a taxpayer who has
an annual tax liability of $200,000 or 
23more shall make all payments required by
rules of the 
24Department by electronic funds transfer. The term "annual tax

25liability" shall be the sum of the taxpayer's liabilities 
26under this Act, and
under all other State and local occupation 
 
 
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1and use tax laws administered by the
Department, for the 
2immediately preceding calendar year. The term "average
monthly 
3tax liability" means
the sum of the taxpayer's liabilities 
4under this Act, and under all other State
and local occupation 
5and use tax laws administered by the Department, for the

6immediately preceding calendar year divided by 12.
Beginning 
7on October 1, 2002, a taxpayer who has a tax liability in the

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

5Department each month by the 20th day of the month next 
6following the month
during which such tax liability is 
7incurred and shall make payments to the
Department on or 
8before the 7th, 15th, 22nd and last day of the month
during 
9which such liability is incurred.
On and after October 1, 
102000, if the taxpayer's average monthly tax liability
to the 
11Department under this Act, the Retailers' Occupation Tax Act,

12the
Service Occupation Tax Act, and the Service Use Tax Act was 
13$20,000 or more
during the preceding 4 complete calendar 
14quarters, he shall file a return with
the Department each 
15month by the 20th day of the month next following the month

16during which such tax liability is incurred and shall make 
17payment to the
Department on or before the 7th, 15th, 22nd and 
18last day of the
month during
which such liability is incurred.

19If the month during which such tax
liability is incurred began 
20prior to January 1, 1985, each payment shall be
in an amount 
21equal to 1/4 of the taxpayer's
actual liability for the month 
22or an amount set by the Department not to
exceed 1/4 of the 
23average monthly liability of the taxpayer to the
Department 
24for the preceding 4 complete calendar quarters (excluding the

25month of highest liability and the month of lowest liability 
26in such 4
quarter period). If the month during which such tax 
 
 
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1liability is incurred
begins on or after January 1, 1985, and 
2prior to January 1, 1987, each
payment shall be in an amount 
3equal to 22.5% of the taxpayer's actual liability
for the 
4month or 27.5% of the taxpayer's liability for the same 
5calendar
month of the preceding year. If the month during 
6which such tax liability
is incurred begins on or after 
7January 1, 1987, and prior to January 1,
1988, each payment 
8shall be in an amount equal to 22.5% of the taxpayer's
actual 
9liability for the month or 26.25% of the taxpayer's liability 
10for
the same calendar month of the preceding year. If the month 
11during which such
tax liability is incurred begins on or after 
12January 1, 1988, and prior to
January 1, 1989,
or begins on or 
13after January 1, 1996, each payment shall be in an amount equal

14to 22.5% of the taxpayer's actual liability for the month or 
1525% of the
taxpayer's liability for the same calendar month of 
16the preceding year. If the
month during which such tax 
17liability is incurred begins on or after January 1,
1989,
and 
18prior to January 1, 1996, each payment shall be in an amount 
19equal to 22.5%
of the taxpayer's actual liability for the 
20month or 25% of the taxpayer's
liability for the same calendar 
21month of the preceding year or 100% of the
taxpayer's actual 
22liability for the quarter monthly reporting period. The
amount 
23of such quarter monthly payments shall be credited against the 
24final tax
liability
of the taxpayer's return for that month. 
25Before October 1, 2000, once
applicable, the requirement
of 
26the making of quarter monthly payments to the Department shall 
 
 
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1continue
until such taxpayer's average monthly liability to 
2the Department during
the preceding 4 complete calendar 
3quarters (excluding the month of highest
liability and the 
4month of lowest liability) is less than
$9,000, or until
such 
5taxpayer's average monthly liability to the Department as 
6computed for
each calendar quarter of the 4 preceding complete 
7calendar quarter period
is less than $10,000. However, if a 
8taxpayer can show the
Department that
a substantial change in 
9the taxpayer's business has occurred which causes
the taxpayer 
10to anticipate that his average monthly tax liability for the

11reasonably foreseeable future will fall below the $10,000 
12threshold
stated above, then
such taxpayer
may petition the 
13Department for change in such taxpayer's reporting status.
On 
14and after October 1, 2000, once applicable, the requirement of 
15the making
of quarter monthly payments to the Department shall 
16continue until such
taxpayer's average monthly liability to 
17the Department during the preceding 4
complete calendar 
18quarters (excluding the month of highest liability and the

19month of lowest liability) is less than $19,000 or until such 
20taxpayer's
average monthly liability to the Department as 
21computed for each calendar
quarter of the 4 preceding complete 
22calendar quarter period is less than
$20,000. However, if a 
23taxpayer can show the Department that a substantial
change in 
24the taxpayer's business has occurred which causes the taxpayer 
25to
anticipate that his average monthly tax liability for the 
26reasonably
foreseeable future will fall below the $20,000 
 
 
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1threshold stated above, then
such taxpayer may petition the 
2Department for a change in such taxpayer's
reporting status.

3The Department shall change such taxpayer's reporting status 
4unless it
finds that such change is seasonal in nature and not 
5likely to be long
term. Quarter monthly payment status shall 
6be determined under this paragraph as if the rate reduction to 
71.25% in Public Act 102-700 this amendatory Act of the 102nd 
8General Assembly on sales tax holiday items had not occurred. 
9For quarter monthly payments due on or after July 1, 2023 and 
10through June 30, 2024, "25% of the taxpayer's liability for 
11the same calendar month of the preceding year" shall be 
12determined as if the rate reduction to 1.25% in Public Act 
13102-700 this amendatory Act of the 102nd General Assembly on 
14sales tax holiday items had not occurred. Quarter monthly 
15payment status shall be determined under this paragraph as if 
16the rate reduction to 0% in Public Act 102-700 this amendatory 
17Act of the 102nd General Assembly on food for human 
18consumption that is to be consumed off the premises where it is 
19sold (other than alcoholic beverages, food consisting of or 
20infused with adult use cannabis, soft drinks, and food that 
21has been prepared for immediate consumption) had not occurred. 
22For quarter monthly payments due under this paragraph on or 
23after July 1, 2023 and through June 30, 2024, "25% of the 
24taxpayer's liability for the same calendar month of the 
25preceding year" shall be determined as if the rate reduction 
26to 0% in Public Act 102-700 this amendatory Act of the 102nd 
 
 
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1General Assembly had not occurred. If any such quarter monthly 
2payment is not paid at the time or in
the amount required by 
3this Section, then the taxpayer shall be liable for
penalties 
4and interest on
the difference between the minimum amount due 
5and the amount of such
quarter monthly payment actually and 
6timely paid, except insofar as the
taxpayer has previously 
7made payments for that month to the Department in
excess of the 
8minimum payments previously due as provided in this Section.

9The Department shall make reasonable rules and regulations to 
10govern the
quarter monthly payment amount and quarter monthly 
11payment dates for
taxpayers who file on other than a calendar 
12monthly basis.
13 If any such payment provided for in this Section exceeds 
14the taxpayer's
liabilities under this Act, the Retailers' 
15Occupation Tax Act, the Service
Occupation Tax Act and the 
16Service Use Tax Act, as shown by an original
monthly return, 
17the Department shall issue to the taxpayer a credit
memorandum 
18no later than 30 days after the date of payment, which

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

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

16aircraft, and trailers that are required to be registered with 
17an agency of
this State, except as otherwise provided in this 
18Section, every
retailer selling this kind of tangible personal 
19property shall file,
with the Department, upon a form to be 
20prescribed and supplied by the
Department, a separate return 
21for each such item of tangible personal
property which the 
22retailer sells, except that if, in the same
transaction, (i) a 
23retailer of aircraft, watercraft, motor vehicles or
trailers 
24transfers more than
one aircraft, watercraft, motor
vehicle or 
25trailer to another aircraft, watercraft, motor vehicle or

26trailer retailer for the purpose of resale
or (ii) a retailer 
 
 
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1of aircraft, watercraft, motor vehicles, or trailers
transfers 
2more than one aircraft, watercraft, motor vehicle, or trailer 
3to a
purchaser for use as a qualifying rolling stock as 
4provided in Section 3-55 of
this Act, then
that seller may 
5report the transfer of all the
aircraft, watercraft, motor

6vehicles
or trailers involved in that transaction to the 
7Department on the same
uniform
invoice-transaction reporting 
8return form.
For purposes of this Section, "watercraft" means 
9a Class 2, Class 3, or
Class
4 watercraft as defined in Section 
103-2 of the Boat Registration and Safety Act,
a
personal 
11watercraft, or any boat equipped with an inboard motor.
12 In addition, with respect to motor vehicles, watercraft, 
13aircraft, and trailers that are required to be registered with 
14an agency of this State, every person who is engaged in the 
15business of leasing or renting such items and who, in 
16connection with such business, sells any such item to a 
17retailer for the purpose of resale is, notwithstanding any 
18other provision of this Section to the contrary, authorized to 
19meet the return-filing requirement of this Act by reporting 
20the transfer of all the aircraft, watercraft, motor vehicles, 
21or trailers transferred for resale during a month to the 
22Department on the same uniform invoice-transaction reporting 
23return form on or before the 20th of the month following the 
24month in which the transfer takes place. Notwithstanding any 
25other provision of this Act to the contrary, all returns filed 
26under this paragraph must be filed by electronic means in the 
 
 
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1manner and form as required by the Department. 
2 The transaction reporting return in the case of motor 
3vehicles
or trailers that are required to be registered with 
4an agency of this
State, shall
be the same document as the 
5Uniform Invoice referred to in Section 5-402
of the Illinois 
6Vehicle Code and must show the name and address of the
seller; 
7the name and address of the purchaser; the amount of the 
8selling
price including the amount allowed by the retailer for 
9traded-in
property, if any; the amount allowed by the retailer 
10for the traded-in
tangible personal property, if any, to the 
11extent to which Section 2 of
this Act allows an exemption for 
12the value of traded-in property; the
balance payable after 
13deducting such trade-in allowance from the total
selling 
14price; the amount of tax due from the retailer with respect to

15such transaction; the amount of tax collected from the 
16purchaser by the
retailer on such transaction (or satisfactory 
17evidence that such tax is
not due in that particular instance, 
18if that is claimed to be the fact);
the place and date of the 
19sale; a sufficient identification of the
property sold; such 
20other information as is required in Section 5-402 of
the 
21Illinois Vehicle Code, and such other information as the 
22Department
may reasonably require.
23 The transaction reporting return in the case of watercraft

24and aircraft must show
the name and address of the seller; the 
25name and address of the
purchaser; the amount of the selling 
26price including the amount allowed
by the retailer for 
 
 
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1traded-in property, if any; the amount allowed by
the retailer 
2for the traded-in tangible personal property, if any, to
the 
3extent to which Section 2 of this Act allows an exemption for 
4the
value of traded-in property; the balance payable after 
5deducting such
trade-in allowance from the total selling 
6price; the amount of tax due
from the retailer with respect to 
7such transaction; the amount of tax
collected from the 
8purchaser by the retailer on such transaction (or
satisfactory 
9evidence that such tax is not due in that particular
instance, 
10if that is claimed to be the fact); the place and date of the

11sale, a sufficient identification of the property sold, and 
12such other
information as the Department may reasonably 
13require.
14 Such transaction reporting return shall be filed not later 
15than 20
days after the date of delivery of the item that is 
16being sold, but may
be filed by the retailer at any time sooner 
17than that if he chooses to
do so. The transaction reporting 
18return and tax remittance or proof of
exemption from the tax 
19that is imposed by this Act may be transmitted to
the 
20Department by way of the State agency with which, or State 
21officer
with whom, the tangible personal property must be 
22titled or registered
(if titling or registration is required) 
23if the Department and such
agency or State officer determine 
24that this procedure will expedite the
processing of 
25applications for title or registration.
26 With each such transaction reporting return, the retailer 
 
 
10300HB3856sam001- 22 -LRB103 30981 RJT 61863 a


1shall remit
the proper amount of tax due (or shall submit 
2satisfactory evidence that
the sale is not taxable if that is 
3the case), to the Department or its
agents, whereupon the 
4Department shall issue, in the purchaser's name, a
tax receipt 
5(or a certificate of exemption if the Department is
satisfied 
6that the particular sale is tax exempt) which such purchaser

7may submit to the agency with which, or State officer with 
8whom, he must
title or register the tangible personal property 
9that is involved (if
titling or registration is required) in 
10support of such purchaser's
application for an Illinois 
11certificate or other evidence of title or
registration to such 
12tangible personal property.
13 No retailer's failure or refusal to remit tax under this 
14Act
precludes a user, who has paid the proper tax to the 
15retailer, from
obtaining his certificate of title or other 
16evidence of title or
registration (if titling or registration 
17is required) upon satisfying
the Department that such user has 
18paid the proper tax (if tax is due) to
the retailer. The 
19Department shall adopt appropriate rules to carry out
the 
20mandate of this paragraph.
21 If the user who would otherwise pay tax to the retailer 
22wants the
transaction reporting return filed and the payment 
23of tax or proof of
exemption made to the Department before the 
24retailer is willing to take
these actions and such user has not 
25paid the tax to the retailer, such
user may certify to the fact 
26of such delay by the retailer, and may
(upon the Department 
 
 
10300HB3856sam001- 23 -LRB103 30981 RJT 61863 a


1being satisfied of the truth of such certification)
transmit 
2the information required by the transaction reporting return

3and the remittance for tax or proof of exemption directly to 
4the
Department and obtain his tax receipt or exemption 
5determination, in
which event the transaction reporting return 
6and tax remittance (if a
tax payment was required) shall be 
7credited by the Department to the
proper retailer's account 
8with the Department, but without the 2.1% or 1.75%
discount 
9provided for in this Section being allowed. When the user pays

10the tax directly to the Department, he shall pay the tax in the 
11same
amount and in the same form in which it would be remitted 
12if the tax had
been remitted to the Department by the retailer.
13 Where a retailer collects the tax with respect to the 
14selling price
of tangible personal property which he sells and 
15the purchaser
thereafter returns such tangible personal 
16property and the retailer
refunds the selling price thereof to 
17the purchaser, such retailer shall
also refund, to the 
18purchaser, the tax so collected from the purchaser.
When 
19filing his return for the period in which he refunds such tax 
20to
the purchaser, the retailer may deduct the amount of the tax 
21so refunded
by him to the purchaser from any other use tax 
22which such retailer may
be required to pay or remit to the 
23Department, as shown by such return,
if the amount of the tax 
24to be deducted was previously remitted to the
Department by 
25such retailer. If the retailer has not previously
remitted the 
26amount of such tax to the Department, he is entitled to no

 
 
10300HB3856sam001- 24 -LRB103 30981 RJT 61863 a


1deduction under this Act upon refunding such tax to the 
2purchaser.
3 Any retailer filing a return under this Section shall also 
4include
(for the purpose of paying tax thereon) the total tax 
5covered by such
return upon the selling price of tangible 
6personal property purchased by
him at retail from a retailer, 
7but as to which the tax imposed by this
Act was not collected 
8from the retailer filing such return, and such
retailer shall 
9remit the amount of such tax to the Department when
filing such 
10return.
11 If experience indicates such action to be practicable, the 
12Department
may prescribe and furnish a combination or joint 
13return which will
enable retailers, who are required to file 
14returns hereunder and also
under the Retailers' Occupation Tax 
15Act, to furnish all the return
information required by both 
16Acts on the one form.
17 Where the retailer has more than one business registered 
18with the
Department under separate registration under this 
19Act, such retailer may
not file each return that is due as a 
20single return covering all such
registered businesses, but 
21shall file separate returns for each such
registered business.
22 Beginning January 1, 1990, each month the Department shall 
23pay into the
State and Local Sales Tax Reform Fund, a special 
24fund in the State Treasury
which is hereby created, the net 
25revenue realized for the preceding month
from the 1% tax 
26imposed under this Act.
 
 
10300HB3856sam001- 25 -LRB103 30981 RJT 61863 a


1 Beginning January 1, 1990, each month the Department shall 
2pay into
the County and Mass Transit District Fund 4% of the 
3net revenue realized
for the preceding month from the 6.25% 
4general rate
on the selling price of tangible personal 
5property which is purchased
outside Illinois at retail from a 
6retailer and which is titled or
registered by an agency of this 
7State's government.
8 Beginning January 1, 1990, each month the Department shall 
9pay into
the State and Local Sales Tax Reform Fund, a special 
10fund in the State
Treasury, 20% of the net revenue realized
for 
11the preceding month from the 6.25% general rate on the selling

12price of tangible personal property, other than (i) tangible 
13personal property
which is purchased outside Illinois at 
14retail from a retailer and which is
titled or registered by an 
15agency of this State's government and (ii) aviation fuel sold 
16on or after December 1, 2019. This exception for aviation fuel 
17only applies for so long as the revenue use requirements of 49 
18U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
19 For aviation fuel sold on or after December 1, 2019, each 
20month the Department shall pay into the State Aviation Program 
21Fund 20% of the net revenue realized for the preceding month 
22from the 6.25% general rate on the selling price of aviation 
23fuel, less an amount estimated by the Department to be 
24required for refunds of the 20% portion of the tax on aviation 
25fuel under this Act, which amount shall be deposited into the 
26Aviation Fuel Sales Tax Refund Fund. The Department shall only 
 
 
10300HB3856sam001- 26 -LRB103 30981 RJT 61863 a


1pay moneys into the State Aviation Program Fund and the 
2Aviation Fuels Sales Tax Refund Fund under this Act for so long 
3as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
4U.S.C. 47133 are binding on the State. 
5 Beginning August 1, 2000, each
month the Department shall 
6pay into the
State and Local Sales Tax Reform Fund 100% of the 
7net revenue realized for the
preceding month from the 1.25% 
8rate on the selling price of motor fuel and
gasohol. If, in any 
9month, the tax on sales tax holiday items, as defined in 
10Section 3-6, is imposed at the rate of 1.25%, then the 
11Department shall pay 100% of the net revenue realized for that 
12month from the 1.25% rate on the selling price of sales tax 
13holiday items into the
State and Local Sales Tax Reform Fund.
14 Beginning January 1, 1990, each month the Department shall 
15pay into
the Local Government Tax Fund 16% of the net revenue 
16realized for the
preceding month from the 6.25% general rate 
17on the selling price of
tangible personal property which is 
18purchased outside Illinois at retail
from a retailer and which 
19is titled or registered by an agency of this
State's 
20government.
21 Beginning October 1, 2009, each month the Department shall 
22pay into the Capital Projects Fund an amount that is equal to 
23an amount estimated by the Department to represent 80% of the 
24net revenue realized for the preceding month from the sale of 
25candy, grooming and hygiene products, and soft drinks that had 
26been taxed at a rate of 1% prior to September 1, 2009 but that 
 
 
10300HB3856sam001- 27 -LRB103 30981 RJT 61863 a


1are now taxed at 6.25%. 
2 Beginning July 1, 2011, each
month the Department shall 
3pay into the Clean Air Act Permit Fund 80% of the net revenue 
4realized for the
preceding month from the 6.25% general rate 
5on the selling price of sorbents used in Illinois in the 
6process of sorbent injection as used to comply with the 
7Environmental Protection Act or the federal Clean Air Act, but 
8the total payment into the Clean Air Act Permit Fund under this 
9Act and the Retailers' Occupation Tax Act shall not exceed 
10$2,000,000 in any fiscal year. 
11 Beginning July 1, 2013, each month the Department shall 
12pay into the Underground Storage Tank Fund from the proceeds 
13collected under this Act, the Service Use Tax Act, the Service 
14Occupation Tax Act, and the Retailers' Occupation Tax Act an 
15amount equal to the average monthly deficit in the Underground 
16Storage Tank Fund during the prior year, as certified annually 
17by the Illinois Environmental Protection Agency, but the total 
18payment into the Underground Storage Tank Fund under this Act, 
19the Service Use Tax Act, the Service Occupation Tax Act, and 
20the Retailers' Occupation Tax Act shall not exceed $18,000,000 
21in any State fiscal year. As used in this paragraph, the 
22"average monthly deficit" shall be equal to the difference 
23between the average monthly claims for payment by the fund and 
24the average monthly revenues deposited into the fund, 
25excluding payments made pursuant to this paragraph. 
26 Beginning July 1, 2015, of the remainder of the moneys 
 
 
10300HB3856sam001- 28 -LRB103 30981 RJT 61863 a


1received by the Department under this Act, the Service Use Tax 
2Act, the Service Occupation Tax Act, and the Retailers' 
3Occupation Tax Act, each month the Department shall deposit 
4$500,000 into the State Crime Laboratory Fund. 
5 Of the remainder of the moneys received by the Department 
6pursuant to
this Act, (a) 1.75% thereof shall be paid
into the 
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on 
8and after July 1, 1989, 3.8% thereof shall be paid into the

9Build Illinois Fund; provided, however, that if in any fiscal 
10year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case 
11may be, of the
moneys received by the Department and required 
12to be paid into the Build
Illinois Fund pursuant to Section 3 
13of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax 
14Act, Section 9 of the Service Use
Tax Act, and Section 9 of the 
15Service Occupation Tax Act, such Acts being
hereinafter called 
16the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case 
17may be, of moneys being hereinafter called the "Tax Act 
18Amount",
and (2) the amount transferred to the Build Illinois 
19Fund from the State
and Local Sales Tax Reform Fund shall be 
20less than the Annual Specified
Amount (as defined in Section 3 
21of the Retailers' Occupation Tax Act), an
amount equal to the 
22difference shall be immediately paid into the Build
Illinois 
23Fund from other moneys received by the Department pursuant to 
24the
Tax Acts; and further provided, that if on the last 
25business day of any
month the sum of (1) the Tax Act Amount 
26required to be deposited into the
Build Illinois Bond Account 
 
 
10300HB3856sam001- 29 -LRB103 30981 RJT 61863 a


1in the Build Illinois Fund during such month
and (2) the amount 
2transferred during such month to the Build Illinois Fund
from 
3the State and Local Sales Tax Reform Fund shall have been less 
4than
1/12 of the Annual Specified Amount, an amount equal to 
5the difference
shall be immediately paid into the Build 
6Illinois Fund from other moneys
received by the Department 
7pursuant to the Tax Acts; and,
further provided, that in no 
8event shall the payments required under the
preceding proviso 
9result in aggregate payments into the Build Illinois Fund

10pursuant to this clause (b) for any fiscal year in excess of 
11the greater
of (i) the Tax Act Amount or (ii) the Annual 
12Specified Amount for such
fiscal year; and, further provided, 
13that the amounts payable into the Build
Illinois Fund under 
14this clause (b) shall be payable only until such time
as the 
15aggregate amount on deposit under each trust
indenture 
16securing Bonds issued and outstanding pursuant to the Build

17Illinois Bond Act is sufficient, taking into account any 
18future investment
income, to fully provide, in accordance with 
19such indenture, for the
defeasance of or the payment of the 
20principal of, premium, if any, and
interest on the Bonds 
21secured by such indenture and on any Bonds expected
to be 
22issued thereafter and all fees and costs payable with respect 
23thereto,
all as certified by the Director of the
Bureau of the 
24Budget (now Governor's Office of Management and Budget). If
on 
25the last
business day of any month in which Bonds are 
26outstanding pursuant to the
Build Illinois Bond Act, the 
 
 
10300HB3856sam001- 30 -LRB103 30981 RJT 61863 a


1aggregate of the moneys deposited
in the Build Illinois Bond 
2Account in the Build Illinois Fund in such month
shall be less 
3than the amount required to be transferred in such month from

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

26deposited in the aggregate from collections under Section 9 of 
 
 
10300HB3856sam001- 31 -LRB103 30981 RJT 61863 a


1the Use Tax
Act, Section 9 of the Service Use Tax Act, Section 
29 of the Service
Occupation Tax Act, and Section 3 of the 
3Retailers' Occupation Tax Act into
the McCormick Place 
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993         $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000
262013161,000,000
 
 
10300HB3856sam001- 32 -LRB103 30981 RJT 61863 a






12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021300,000,000
92022300,000,000
102023300,000,000
112024 300,000,000
122025 300,000,000
132026 300,000,000
142027 375,000,000
152028 375,000,000
162029 375,000,000
172030 375,000,000
182031 375,000,000
192032 375,000,000
202033 375,000,000 
212034375,000,000
222035375,000,000
232036450,000,000
24and  
25each fiscal year
26thereafter that bonds
 
 
10300HB3856sam001- 33 -LRB103 30981 RJT 61863 a







1are outstanding under
2Section 13.2 of the
3Metropolitan Pier and
4Exposition Authority Act,
5but not after fiscal year 2060.
6 Beginning July 20, 1993 and in each month of each fiscal 
7year thereafter,
one-eighth of the amount requested in the 
8certificate of the Chairman of
the Metropolitan Pier and 
9Exposition Authority for that fiscal year, less
the amount 
10deposited into the McCormick Place Expansion Project Fund by 
11the
State Treasurer in the respective month under subsection 
12(g) of Section 13
of the Metropolitan Pier and Exposition 
13Authority Act, plus cumulative
deficiencies in the deposits 
14required under this Section for previous
months and years, 
15shall be deposited into the McCormick Place Expansion
Project 
16Fund, until the full amount requested for the fiscal year, but 
17not
in excess of the amount specified above as "Total 
18Deposit", has been deposited.
19 Subject to payment of amounts into the Capital Projects 
20Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, 
21and the McCormick Place Expansion Project Fund pursuant to the 
22preceding paragraphs or in any amendments thereto hereafter 
23enacted, for aviation fuel sold on or after December 1, 2019, 
24the Department shall each month deposit into the Aviation Fuel 
25Sales Tax Refund Fund an amount estimated by the Department to 
26be required for refunds of the 80% portion of the tax on 
 
 
10300HB3856sam001- 34 -LRB103 30981 RJT 61863 a


1aviation fuel under this Act. The Department shall only 
2deposit moneys into the Aviation Fuel Sales Tax Refund Fund 
3under this paragraph for so long as the revenue use 
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
5binding on the State. 
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

11Tax Increment Fund 0.27% of 80% of the net revenue realized for 
12the preceding
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 
1925-year
period, the Department shall each month pay into the 
20Energy Infrastructure
Fund 80% of the net revenue realized 
21from the 6.25% general rate on the
selling price of 
22Illinois-mined coal that was sold to an eligible business.
For 
23purposes of this paragraph, the term "eligible business" means 
24a new
electric generating facility certified pursuant to 
25Section 605-332 of the
Department of Commerce and
Economic 
26Opportunity Law of the Civil Administrative
Code of Illinois.
 
 
10300HB3856sam001- 35 -LRB103 30981 RJT 61863 a


1 Subject to payment of amounts into the Build Illinois 
2Fund, the McCormick Place Expansion Project Fund, the Illinois 
3Tax Increment Fund, and the Energy Infrastructure Fund 
4pursuant to the preceding paragraphs or in any amendments to 
5this Section hereafter enacted, beginning on the first day of 
6the first calendar month to occur on or after August 26, 2014 
7(the effective date of Public Act 98-1098), each month, from 
8the collections made under Section 9 of the Use Tax Act, 
9Section 9 of the Service Use Tax Act, Section 9 of the Service 
10Occupation Tax Act, and Section 3 of the Retailers' Occupation 
11Tax Act, the 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 
16by the Audit Bureau of the Department under the Use Tax Act, 
17the Service 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 
23Tax Compliance and Administration Fund as provided in this 
24Section, beginning on July 1, 2018 the Department shall pay 
25each month into the Downstate Public Transportation Fund the 
26moneys required to be so paid under Section 2-3 of the 
 
 
10300HB3856sam001- 36 -LRB103 30981 RJT 61863 a


1Downstate Public Transportation Act.
2 Subject to successful execution and delivery of a 
3public-private agreement between the public agency and private 
4entity and completion of the civic build, beginning on July 1, 
52023, of the remainder of the moneys received by the 
6Department under the Use Tax Act, the Service Use Tax Act, the 
7Service Occupation Tax Act, and this Act, the Department shall 
8deposit the following specified deposits in the aggregate from 
9collections under the Use Tax Act, the Service Use Tax Act, the 
10Service Occupation Tax Act, and the Retailers' Occupation Tax 
11Act, as required under Section 8.25g of the State Finance Act 
12for distribution consistent with the Public-Private 
13Partnership for Civic and Transit Infrastructure Project Act. 
14The moneys received by the Department pursuant to this Act and 
15required to be deposited into the Civic and Transit 
16Infrastructure Fund are subject to the pledge, claim, and 
17charge set forth in Section 25-55 of the Public-Private 
18Partnership for Civic and Transit Infrastructure Project Act. 
19As used in this paragraph, "civic build", "private entity", 
20"public-private agreement", and "public agency" have the 
21meanings provided in Section 25-10 of the Public-Private 
22Partnership for Civic and Transit Infrastructure Project Act. 
23  Fiscal Year............................Total Deposit 
24  2024....................................$200,000,000 
25  2025....................................$206,000,000 
26  2026....................................$212,200,000 
 
 
10300HB3856sam001- 37 -LRB103 30981 RJT 61863 a


1  2027....................................$218,500,000 
2  2028....................................$225,100,000 
3  2029....................................$288,700,000 
4  2030....................................$298,900,000 
5  2031....................................$309,300,000 
6  2032....................................$320,100,000 
7  2033....................................$331,200,000 
8  2034....................................$341,200,000 
9  2035....................................$351,400,000 
10  2036....................................$361,900,000 
11  2037....................................$372,800,000 
12  2038....................................$384,000,000 
13  2039....................................$395,500,000 
14  2040....................................$407,400,000 
15  2041....................................$419,600,000 
16  2042....................................$432,200,000 
17  2043....................................$445,100,000 
18 Beginning July 1, 2021 and until July 1, 2022, subject to 
19the payment of amounts into the State and Local Sales Tax 
20Reform Fund, the Build Illinois Fund, the McCormick Place 
21Expansion Project Fund, the Illinois Tax Increment Fund, the 
22Energy Infrastructure Fund, and the Tax Compliance and 
23Administration Fund as provided in this Section, the 
24Department shall pay each month into the Road Fund the amount 
25estimated to represent 16% of the net revenue realized from 
26the taxes imposed on motor fuel and gasohol. Beginning July 1, 
 
 
10300HB3856sam001- 38 -LRB103 30981 RJT 61863 a


12022 and until July 1, 2023, subject to the payment of amounts 
2into the State and Local Sales Tax Reform Fund, the Build 
3Illinois Fund, the McCormick Place Expansion Project Fund, the 
4Illinois Tax Increment Fund, the Energy Infrastructure Fund, 
5and the Tax Compliance and Administration Fund as provided in 
6this Section, the Department shall pay each month into the 
7Road Fund the amount estimated to represent 32% of the net 
8revenue realized from the taxes imposed on motor fuel and 
9gasohol. Beginning July 1, 2023 and until July 1, 2024, 
10subject to the payment of amounts into the State and Local 
11Sales Tax Reform Fund, the Build Illinois Fund, the McCormick 
12Place Expansion Project Fund, the Illinois Tax Increment Fund, 
13the Energy Infrastructure Fund, and the Tax Compliance and 
14Administration Fund as provided in this Section, the 
15Department shall pay each month into the Road Fund the amount 
16estimated to represent 48% of the net revenue realized from 
17the taxes imposed on motor fuel and gasohol. Beginning July 1, 
182024 and until July 1, 2025, subject to the payment of amounts 
19into the State and Local Sales Tax Reform Fund, the Build 
20Illinois Fund, the McCormick Place Expansion Project Fund, the 
21Illinois Tax Increment Fund, the Energy Infrastructure Fund, 
22and the Tax Compliance and Administration Fund as provided in 
23this Section, the Department shall pay each month into the 
24Road Fund the amount estimated to represent 64% of the net 
25revenue realized from the taxes imposed on motor fuel and 
26gasohol. Beginning on July 1, 2025, subject to the payment of 
 
 
10300HB3856sam001- 39 -LRB103 30981 RJT 61863 a


1amounts into the State and Local Sales Tax Reform Fund, the 
2Build Illinois Fund, the McCormick Place Expansion Project 
3Fund, the Illinois Tax Increment Fund, the Energy 
4Infrastructure Fund, and the Tax Compliance and Administration 
5Fund as provided in this Section, the Department shall pay 
6each month into the Road Fund the amount estimated to 
7represent 80% of the net revenue realized from the taxes 
8imposed on motor fuel and gasohol. As used in this paragraph 
9"motor fuel" has the meaning given to that term in Section 1.1 
10of the Motor Fuel Tax Law, and "gasohol" has the meaning given 
11to that term in Section 3-40 of this Act.
12 Of the remainder of the moneys received by the Department 
13pursuant
to this Act, 75% thereof shall be paid into the State 
14Treasury and 25%
shall be reserved in a special account and 
15used only for the transfer to
the Common School Fund as part of 
16the monthly transfer from the General
Revenue Fund in 
17accordance with Section 8a of the State
Finance Act.
18 As soon as possible after the first day of each month, upon 
19certification
of the Department of Revenue, the Comptroller 
20shall order transferred and
the Treasurer shall transfer from 
21the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
22equal to 1.7% of 80% of the net revenue realized
under this Act 
23for the second preceding month.
Beginning April 1, 2000, this 
24transfer is no longer required
and shall not be made.
25 Net revenue realized for a month shall be the revenue 
26collected
by the State pursuant to this Act, less the amount 
 
 
10300HB3856sam001- 40 -LRB103 30981 RJT 61863 a


1paid out during that
month as refunds to taxpayers for 
2overpayment of liability.
3 For greater simplicity of administration, manufacturers, 
4importers
and wholesalers whose products are sold at retail in 
5Illinois by
numerous retailers, and who wish to do so, may 
6assume the responsibility
for accounting and paying to the 
7Department all tax accruing under this
Act with respect to 
8such sales, if the retailers who are affected do not
make 
9written objection to the Department to this arrangement.
10(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19; 
11101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff. 
126-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; 
13101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15, 
14eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; 
15102-1019, eff. 1-1-23; revised 12-13-22.)

16 Section 2-40. The Service Use Tax Act is amended by 
17changing Section 9 as follows:


18 (35 ILCS 110/9) (from Ch. 120, par. 439.39)

19 Sec. 9. Each serviceman required or authorized to collect 
20the tax
herein imposed shall pay to the Department the amount 
21of such tax
(except as otherwise provided) at the time when he 
22is required to file
his return for the period during which such 
23tax was collected, less a
discount of 2.1% prior to January 1, 
241990 and 1.75% on and after January 1,
1990, or $5 per calendar 
 
 
10300HB3856sam001- 41 -LRB103 30981 RJT 61863 a


1year, whichever is greater, which is allowed to
reimburse the 
2serviceman for expenses incurred in collecting the tax,

3keeping records, preparing and filing returns, remitting the 
4tax and
supplying data to the Department on request. When 
5determining the discount allowed under this Section, 
6servicemen shall include the amount of tax that would have 
7been due at the 1% rate but for the 0% rate imposed under this 
8amendatory Act of the 102nd General Assembly. The discount 
9under this Section is not allowed for the 1.25% portion of 
10taxes paid on aviation fuel that is subject to the revenue use 
11requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The 
12discount allowed under this Section is allowed only for 
13returns that are filed in the manner required by this Act. The 
14Department may disallow the discount for servicemen whose 
15certificate of registration is revoked at the time the return 
16is filed, but only if the Department's decision to revoke the 
17certificate of registration has become final. A serviceman 
18need not remit
that part of any tax collected by him to the 
19extent that he is required to
pay and does pay the tax imposed 
20by the Service Occupation Tax Act with
respect to his sale of 
21service involving the incidental transfer by him of
the same 
22property.
23 Except as provided hereinafter in this Section, on or 
24before the twentieth
day of each calendar month, such 
25serviceman shall file a return for the
preceding calendar 
26month in accordance with reasonable Rules and
Regulations to 
 
 
10300HB3856sam001- 42 -LRB103 30981 RJT 61863 a


1be promulgated by the Department. Such return shall be
filed 
2on a form prescribed by the Department and shall contain such

3information as the Department may reasonably require. The 
4return shall include the gross receipts which were received 
5during the preceding calendar month or quarter on the 
6following items upon which tax would have been due but for the 
70% rate imposed under this amendatory Act of the 102nd General 
8Assembly: (i) food for human consumption that is to be 
9consumed off the premises where it is sold (other than 
10alcoholic beverages, food consisting of or infused with adult 
11use cannabis, soft drinks, and food that has been prepared for 
12immediate consumption); and (ii) food prepared for immediate 
13consumption and transferred incident to a sale of service 
14subject to this Act or the Service Occupation Tax Act by an 
15entity licensed under the Hospital Licensing Act, the Nursing 
16Home Care Act, the Assisted Living and Shared Housing Act, the 
17ID/DD Community Care Act, the MC/DD Act, the Specialized 
18Mental Health Rehabilitation Act of 2013, or the Child Care 
19Act of 1969, or an entity that holds a permit issued pursuant 
20to the Life Care Facilities Act. The return shall also include 
21the amount of tax that would have been due on the items listed 
22in the previous sentence but for the 0% rate imposed under this 
23amendatory Act of the 102nd General Assembly. 
24 On and after January 1, 2018, with respect to servicemen 
25whose annual gross receipts average $20,000 or more, all 
26returns required to be filed pursuant to this Act shall be 
 
 
10300HB3856sam001- 43 -LRB103 30981 RJT 61863 a


1filed electronically. Servicemen who demonstrate that they do 
2not have access to the Internet or demonstrate hardship in 
3filing electronically may petition the Department to waive the 
4electronic filing requirement. 
5 The Department may require returns to be filed on a 
6quarterly basis.
If so required, a return for each calendar 
7quarter shall be filed on or
before the twentieth day of the 
8calendar month following the end of such
calendar quarter. The 
9taxpayer shall also file a return with the
Department for each 
10of the first two months of each calendar quarter, on or
before 
11the twentieth day of the following calendar month, stating:
12  1. The name of the seller;
13  2. The address of the principal place of business from 
14 which he engages
in business as a serviceman in this 
15 State;
16  3. The total amount of taxable receipts received by 
17 him during the
preceding calendar month, including 
18 receipts from charge and time sales,
but less all 
19 deductions allowed 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 Each serviceman required or authorized to collect the tax 
 
 
10300HB3856sam001- 44 -LRB103 30981 RJT 61863 a


1imposed by this Act on aviation fuel transferred as an 
2incident of a sale of service in this State during the 
3preceding calendar month shall, instead of reporting and 
4paying tax on aviation fuel as otherwise required by this 
5Section, report and pay such tax on a separate aviation fuel 
6tax return. The requirements related to the return shall be as 
7otherwise provided in this Section. Notwithstanding any other 
8provisions of this Act to the contrary, servicemen collecting 
9tax on aviation fuel shall file all aviation fuel tax returns 
10and shall make all aviation fuel tax payments by electronic 
11means in the manner and form required by the Department. For 
12purposes of this Section, "aviation fuel" means jet fuel and 
13aviation gasoline. 
14 If a taxpayer fails to sign a return within 30 days after 
15the proper notice
and demand for signature by the Department, 
16the return shall be considered
valid and any amount shown to be 
17due on the return shall be deemed assessed.
18 Notwithstanding any other provision of this Act to the 
19contrary, servicemen subject to tax on cannabis shall file all 
20cannabis tax returns and shall make all cannabis tax payments 
21by electronic means in the manner and form required by the 
22Department.
23 Beginning October 1, 1993, a taxpayer who has an average 
24monthly tax
liability of $150,000 or more shall make all 
25payments required by rules of
the Department by electronic 
26funds transfer. Beginning October 1, 1994, a
taxpayer who has 
 
 
10300HB3856sam001- 45 -LRB103 30981 RJT 61863 a


1an average monthly tax liability of $100,000 or more shall

2make all payments required by rules of the Department by 
3electronic funds
transfer. Beginning October 1, 1995, a 
4taxpayer who has an average monthly
tax liability of $50,000 
5or more shall make all payments required by rules
of the 
6Department by electronic funds transfer.
Beginning October 1, 
72000, a taxpayer who has an annual tax liability of
$200,000 or 
8more shall make all payments required by rules of the 
9Department by
electronic funds transfer. The term "annual tax 
10liability" shall be the sum of
the taxpayer's liabilities 
11under this Act, and under all other State and local
occupation 
12and use tax laws administered by the Department, for the 
13immediately
preceding calendar year.
The term "average monthly 
14tax
liability" means the sum of the taxpayer's liabilities 
15under this Act, and
under all other State and local occupation 
16and use tax laws administered by the
Department, for the 
17immediately preceding calendar year divided by 12.
Beginning 
18on October 1, 2002, a taxpayer who has a tax liability in the

19amount set forth in subsection (b) of Section 2505-210 of the 
20Department of
Revenue Law shall make all payments required by 
21rules of the Department by
electronic funds transfer.
22 Before August 1 of each year beginning in 1993, the 
23Department shall
notify all taxpayers required to make 
24payments by electronic funds transfer.
All taxpayers required 
25to make payments by electronic funds transfer shall
make those 
26payments for a minimum of one year beginning on October 1.
 
 
10300HB3856sam001- 46 -LRB103 30981 RJT 61863 a


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

20October, November and December of a given year being due by 
21January 20
of the following year.
22 If the serviceman is otherwise required to file a monthly 
23or quarterly
return and if the serviceman's average monthly 
24tax liability to the Department
does not exceed $50, the 
25Department may authorize his returns to be
filed on an annual 
26basis, with the return for a given year being due by
January 20 
 
 
10300HB3856sam001- 47 -LRB103 30981 RJT 61863 a


1of the following year.
2 Such quarter annual and annual returns, as to form and 
3substance,
shall be subject to the same requirements as 
4monthly returns.
5 Notwithstanding any other provision in this Act concerning 
6the time
within which a serviceman may file his return, in the 
7case of any
serviceman who ceases to engage in a kind of 
8business which makes him
responsible for filing returns under 
9this Act, such serviceman shall
file a final return under this 
10Act with the Department not more than 1
month after 
11discontinuing such business.
12 Where a serviceman collects the tax with respect to the 
13selling price of
property which he sells and the purchaser 
14thereafter returns such
property and the serviceman refunds 
15the selling price thereof to the
purchaser, such serviceman 
16shall also refund, to the purchaser, the tax
so collected from 
17the purchaser. When filing his return for the period
in which 
18he refunds such tax to the purchaser, the serviceman may 
19deduct
the amount of the tax so refunded by him to the 
20purchaser from any other
Service Use Tax, Service Occupation 
21Tax, retailers' occupation tax or
use tax which such 
22serviceman may be required to pay or remit to the
Department, 
23as shown by such return, provided that the amount of the tax
to 
24be deducted shall previously have been remitted to the 
25Department by
such serviceman. If the serviceman shall not 
26previously have remitted
the amount of such tax to the 
 
 
10300HB3856sam001- 48 -LRB103 30981 RJT 61863 a


1Department, he shall be entitled to no
deduction hereunder 
2upon refunding such tax to the purchaser.
3 Any serviceman filing a return hereunder shall also 
4include the total
tax upon the selling price of tangible 
5personal property purchased for use
by him as an incident to a 
6sale of service, and such serviceman shall remit
the amount of 
7such tax to the Department when filing such return.
8 If experience indicates such action to be practicable, the 
9Department
may prescribe and furnish a combination or joint 
10return which will
enable servicemen, who are required to file 
11returns hereunder and also
under the Service Occupation Tax 
12Act, to furnish all the return
information required by both 
13Acts on the one form.
14 Where the serviceman has more than one business registered 
15with the
Department under separate registration hereunder, 
16such serviceman shall
not file each return that is due as a 
17single return covering all such
registered businesses, but 
18shall file separate returns for each such
registered business.
19 Beginning January 1, 1990, each month the Department shall 
20pay into
the State and Local Tax Reform Fund, a special fund in 
21the State Treasury,
the net revenue realized for the preceding 
22month from the 1% tax imposed under this Act.
23 Beginning January 1, 1990, each month the Department shall 
24pay into
the State and Local Sales Tax Reform Fund 20% of the 
25net revenue realized
for the preceding month from the 6.25% 
26general rate on transfers of
tangible personal property, other 
 
 
10300HB3856sam001- 49 -LRB103 30981 RJT 61863 a


1than (i) tangible personal property which is
purchased outside 
2Illinois at retail from a retailer and which is titled or

3registered by an agency of this State's government and (ii) 
4aviation fuel sold on or after December 1, 2019. This 
5exception for aviation fuel only applies for so long as the 
6revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 
747133 are binding on the State.
8 For aviation fuel sold on or after December 1, 2019, each 
9month the Department shall pay into the State Aviation Program 
10Fund 20% of the net revenue realized for the preceding month 
11from the 6.25% general rate on the selling price of aviation 
12fuel, less an amount estimated by the Department to be 
13required for refunds of the 20% portion of the tax on aviation 
14fuel under this Act, which amount shall be deposited into the 
15Aviation Fuel Sales Tax Refund Fund. The Department shall only 
16pay moneys into the State Aviation Program Fund and the 
17Aviation Fuel Sales Tax Refund Fund under this Act for so long 
18as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
19U.S.C. 47133 are binding on the State. 
20 Beginning August 1, 2000, each
month the Department shall 
21pay into the
State and Local Sales Tax Reform Fund 100% of the 
22net revenue realized for the
preceding
month from the 1.25% 
23rate on the selling price of motor fuel and gasohol.
24 Beginning October 1, 2009, each month the Department shall 
25pay into the Capital Projects Fund an amount that is equal to 
26an amount estimated by the Department to represent 80% of the 
 
 
10300HB3856sam001- 50 -LRB103 30981 RJT 61863 a


1net revenue realized for the preceding month from the sale of 
2candy, grooming and hygiene products, and soft drinks that had 
3been taxed at a rate of 1% prior to September 1, 2009 but that 
4are now taxed at 6.25%. 
5 Beginning July 1, 2013, each month the Department shall 
6pay into the Underground Storage Tank Fund from the proceeds 
7collected under this Act, the Use Tax Act, the Service 
8Occupation Tax Act, and the Retailers' Occupation Tax Act an 
9amount equal to the average monthly deficit in the Underground 
10Storage Tank Fund during the prior year, as certified annually 
11by the Illinois Environmental Protection Agency, but the total 
12payment into the Underground Storage Tank Fund under this Act, 
13the Use Tax Act, the Service Occupation Tax Act, and the 
14Retailers' Occupation Tax Act shall not exceed $18,000,000 in 
15any State fiscal year. As used in this paragraph, the "average 
16monthly deficit" shall be equal to the difference between the 
17average monthly claims for payment by the fund and the average 
18monthly revenues deposited into the fund, excluding payments 
19made pursuant to this paragraph. 
20 Beginning July 1, 2015, of the remainder of the moneys 
21received by the Department under the Use Tax Act, this Act, the 
22Service Occupation Tax Act, and the Retailers' Occupation Tax 
23Act, each month the Department shall deposit $500,000 into the 
24State Crime 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 
 
 
10300HB3856sam001- 51 -LRB103 30981 RJT 61863 a


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 Section 3 
7of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax 
8Act, Section 9
of the Service Use Tax Act, and Section 9 of the 
9Service Occupation Tax
Act, such Acts being hereinafter called 
10the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case 
11may be, of moneys being hereinafter called the
"Tax Act 
12Amount", and (2) the amount transferred to the Build Illinois 
13Fund
from the State and Local Sales Tax Reform Fund shall be 
14less than the
Annual Specified Amount (as defined in Section 3 
15of the Retailers'
Occupation Tax Act), an amount equal to the 
16difference shall be immediately
paid into the Build Illinois 
17Fund from other moneys received by the
Department pursuant to 
18the Tax Acts; and further provided, that if on the
last 
19business day of any month the sum of (1) the Tax Act Amount 
20required
to be deposited into the Build Illinois Bond Account 
21in the Build Illinois
Fund during such month and (2) the amount 
22transferred during such month to
the Build Illinois Fund from 
23the State and Local Sales Tax Reform Fund
shall have been less 
24than 1/12 of the Annual Specified Amount, an amount
equal to 
25the difference shall be immediately paid into the Build 
26Illinois
Fund from other moneys received by the Department 
 
 
10300HB3856sam001- 52 -LRB103 30981 RJT 61863 a


1pursuant to the Tax Acts;
and, further provided, that in no 
2event shall the payments required under
the preceding proviso 
3result in aggregate payments into the Build Illinois
Fund 
4pursuant to this clause (b) for any fiscal year in excess of 
5the
greater of (i) the Tax Act Amount or (ii) the Annual 
6Specified Amount for
such fiscal year; and, further provided, 
7that the amounts payable into the
Build Illinois Fund under 
8this clause (b) shall be payable only until such
time as the 
9aggregate amount on deposit under each trust indenture 
10securing
Bonds issued and outstanding pursuant to the Build 
11Illinois Bond Act is
sufficient, taking into account any 
12future investment income, to fully
provide, in accordance with 
13such indenture, for the defeasance of or the
payment of the 
14principal of, premium, if any, and interest on the Bonds

15secured by such indenture and on any Bonds expected to be 
16issued thereafter
and all fees and costs payable with respect 
17thereto, all as certified by
the Director of the
Bureau of the 
18Budget (now Governor's Office of Management and Budget). If
on 
19the last business day of
any month in which Bonds are 
20outstanding pursuant to the Build Illinois
Bond Act, the 
21aggregate of the moneys deposited in the Build Illinois Bond

22Account in the Build Illinois Fund in such month shall be less 
23than the
amount required to be transferred in such month from 
24the Build Illinois
Bond Account to the Build Illinois Bond 
25Retirement and Interest Fund
pursuant to Section 13 of the 
26Build Illinois Bond Act, an amount equal to
such deficiency 
 
 
10300HB3856sam001- 53 -LRB103 30981 RJT 61863 a


1shall be immediately paid from other moneys received by the

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

24Expansion Project Fund in the specified fiscal years.

25Fiscal YearTotal Deposit
 
 
10300HB3856sam001- 54 -LRB103 30981 RJT 61863 a


11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000
 
 
10300HB3856sam001- 55 -LRB103 30981 RJT 61863 a










12019221,000,000
22020233,000,000
32021300,000,000 
42022300,000,000
52023300,000,000
62024 300,000,000
72025 300,000,000
82026 300,000,000
92027 375,000,000
102028 375,000,000
112029 375,000,000
122030 375,000,000
132031 375,000,000
142032 375,000,000
152033 375,000,000
162034375,000,000
172035375,000,000
182036450,000,000
19and 
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.
 
 
10300HB3856sam001- 56 -LRB103 30981 RJT 61863 a


1 Beginning July 20, 1993 and in each month of each fiscal 
2year thereafter,
one-eighth of the amount requested in the 
3certificate of the Chairman of
the Metropolitan Pier and 
4Exposition Authority for that fiscal year, less
the amount 
5deposited into the McCormick Place Expansion Project Fund by 
6the
State Treasurer in the respective month under subsection 
7(g) of Section 13
of the Metropolitan Pier and Exposition 
8Authority Act, plus cumulative
deficiencies in the deposits 
9required under this Section for previous
months and years, 
10shall be deposited into the McCormick Place Expansion
Project 
11Fund, until the full amount requested for the fiscal year, but 
12not
in excess of the amount specified above as "Total 
13Deposit", has been deposited.
14 Subject to payment of amounts into the Capital Projects 
15Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, 
16and the McCormick Place Expansion Project Fund pursuant to the 
17preceding paragraphs or in any amendments thereto hereafter 
18enacted, for aviation fuel sold on or after December 1, 2019, 
19the Department shall each month deposit into the Aviation Fuel 
20Sales Tax Refund Fund an amount estimated by the Department to 
21be required for refunds of the 80% portion of the tax on 
22aviation fuel under this Act. The Department shall only 
23deposit moneys into the Aviation Fuel Sales Tax Refund Fund 
24under this paragraph for so long as the revenue use 
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
26binding on the State. 
 
 
10300HB3856sam001- 57 -LRB103 30981 RJT 61863 a


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 
6Tax Increment Fund 0.27% of 80% of the net revenue realized for 
7the
preceding 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 
1425-year
period, the Department shall each month pay into the 
15Energy Infrastructure
Fund 80% of the net revenue realized 
16from the 6.25% general rate on the
selling price of 
17Illinois-mined coal that was sold to an eligible business.
For 
18purposes of this paragraph, the term "eligible business" means 
19a new
electric generating facility certified pursuant to 
20Section 605-332 of the
Department of Commerce and
Economic 
21Opportunity Law of the Civil Administrative
Code of Illinois.
22 Subject to payment of amounts into the Build Illinois 
23Fund, the McCormick Place Expansion Project Fund, the Illinois 
24Tax Increment Fund, and the Energy Infrastructure Fund 
25pursuant to the preceding paragraphs or in any amendments to 
26this Section hereafter enacted, beginning on the first day of 
 
 
10300HB3856sam001- 58 -LRB103 30981 RJT 61863 a


1the first calendar month to occur on or after August 26, 2014 
2(the effective date of Public Act 98-1098), each month, from 
3the collections made under Section 9 of the Use Tax Act, 
4Section 9 of the Service Use Tax Act, Section 9 of the Service 
5Occupation Tax Act, and Section 3 of the Retailers' Occupation 
6Tax Act, the 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 
11by the Audit Bureau of the Department under the Use Tax Act, 
12the Service 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 
18Tax Compliance and Administration Fund as provided in this 
19Section, beginning on July 1, 2018 the Department shall pay 
20each month into the Downstate Public Transportation Fund the 
21moneys required to be so paid under Section 2-3 of the 
22Downstate Public Transportation Act.
23 Subject to successful execution and delivery of a 
24public-private agreement between the public agency and private 
25entity and completion of the civic build, beginning on July 1, 
262023, of the remainder of the moneys received by the 
 
 
10300HB3856sam001- 59 -LRB103 30981 RJT 61863 a


1Department under the Use Tax Act, the Service Use Tax Act, the 
2Service Occupation Tax Act, and this Act, the Department shall 
3deposit the following specified deposits in the aggregate from 
4collections under the Use Tax Act, the Service Use Tax Act, the 
5Service Occupation Tax Act, and the Retailers' Occupation Tax 
6Act, as required under Section 8.25g of the State Finance Act 
7for distribution consistent with the Public-Private 
8Partnership for Civic and Transit Infrastructure Project Act. 
9The moneys received by the Department pursuant to this Act and 
10required to be deposited into the Civic and Transit 
11Infrastructure Fund are subject to the pledge, claim, and 
12charge set forth in Section 25-55 of the Public-Private 
13Partnership for Civic and Transit Infrastructure Project Act. 
14As used in this paragraph, "civic build", "private entity", 
15"public-private agreement", and "public agency" have the 
16meanings provided in Section 25-10 of the Public-Private 
17Partnership for Civic and Transit Infrastructure Project Act. 
18  Fiscal Year............................Total Deposit 
19  2024....................................$200,000,000 
20  2025....................................$206,000,000 
21  2026....................................$212,200,000 
22  2027....................................$218,500,000 
23  2028....................................$225,100,000 
24  2029....................................$288,700,000 
25  2030....................................$298,900,000 
26  2031....................................$309,300,000 
 
 
10300HB3856sam001- 60 -LRB103 30981 RJT 61863 a


1  2032....................................$320,100,000 
2  2033....................................$331,200,000 
3  2034....................................$341,200,000 
4  2035....................................$351,400,000 
5  2036....................................$361,900,000 
6  2037....................................$372,800,000 
7  2038....................................$384,000,000 
8  2039....................................$395,500,000 
9  2040....................................$407,400,000 
10  2041....................................$419,600,000 
11  2042....................................$432,200,000 
12  2043....................................$445,100,000 
13 Beginning July 1, 2021 and until July 1, 2022, subject to 
14the payment of amounts into the State and Local Sales Tax 
15Reform Fund, the Build Illinois Fund, the McCormick Place 
16Expansion Project Fund, the Illinois Tax Increment Fund, the 
17Energy Infrastructure Fund, and the Tax Compliance and 
18Administration Fund as provided in this Section, the 
19Department shall pay each month into the Road Fund the amount 
20estimated to represent 16% of the net revenue realized from 
21the taxes imposed on motor fuel and gasohol. Beginning July 1, 
222022 and until July 1, 2023, subject to the payment of amounts 
23into the State and Local Sales Tax Reform Fund, the Build 
24Illinois Fund, the McCormick Place Expansion Project Fund, the 
25Illinois Tax Increment Fund, the Energy Infrastructure Fund, 
26and the Tax Compliance and Administration Fund as provided in 
 
 
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1this Section, the Department shall pay each month into the 
2Road Fund the amount estimated to represent 32% of the net 
3revenue realized from the taxes imposed on motor fuel and 
4gasohol. Beginning July 1, 2023 and until July 1, 2024, 
5subject to the payment of amounts into the State and Local 
6Sales Tax Reform Fund, the Build Illinois Fund, the McCormick 
7Place Expansion Project Fund, the Illinois Tax Increment Fund, 
8the Energy Infrastructure Fund, and the Tax Compliance and 
9Administration Fund as provided in this Section, the 
10Department shall pay each month into the Road Fund the amount 
11estimated to represent 48% of the net revenue realized from 
12the taxes imposed on motor fuel and gasohol. Beginning July 1, 
132024 and until July 1, 2025, subject to the payment of amounts 
14into the State and Local Sales Tax Reform Fund, the Build 
15Illinois Fund, the McCormick Place Expansion Project Fund, the 
16Illinois Tax Increment Fund, the Energy Infrastructure Fund, 
17and the Tax Compliance and Administration Fund as provided in 
18this Section, the Department shall pay each month into the 
19Road Fund the amount estimated to represent 64% of the net 
20revenue realized from the taxes imposed on motor fuel and 
21gasohol. Beginning on July 1, 2025, subject to the payment of 
22amounts into the State and Local Sales Tax Reform Fund, the 
23Build Illinois Fund, the McCormick Place Expansion Project 
24Fund, the Illinois Tax Increment Fund, the Energy 
25Infrastructure Fund, and the Tax Compliance and Administration 
26Fund as provided in this Section, the Department shall pay 
 
 
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1each month into the Road Fund the amount estimated to 
2represent 80% of the net revenue realized from the taxes 
3imposed on motor fuel and gasohol. As used in this paragraph 
4"motor fuel" has the meaning given to that term in Section 1.1 
5of the Motor Fuel Tax Law, and "gasohol" has the meaning given 
6to that term in Section 3-40 of the Use Tax Act. 
7 Of the remainder of the moneys received by the Department 
8pursuant to this
Act, 75% thereof shall be paid into the 
9General Revenue Fund of the State Treasury and 25% shall be 
10reserved in a special account and used only for the transfer to 
11the Common School Fund as part of the monthly transfer from the 
12General Revenue Fund in accordance with Section 8a of the 
13State Finance Act.
14 As soon as possible after the first day of each month, upon 
15certification
of the Department of Revenue, the Comptroller 
16shall order transferred and
the Treasurer shall transfer from 
17the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
18equal to 1.7% of 80% of the net revenue realized
under this Act 
19for the second preceding month.
Beginning April 1, 2000, this 
20transfer is no longer required
and shall not be made.
21 Net revenue realized for a month shall be the revenue 
22collected by the State
pursuant to this Act, less the amount 
23paid out during that month as refunds
to taxpayers for 
24overpayment of liability.
25(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19; 
26101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff. 
 
 
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16-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; 
2101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)

3 Section 2-50. The Service Occupation Tax Act is amended by 
4changing Section 9 as follows:



5 (35 ILCS 115/9) (from Ch. 120, par. 439.109)



6 Sec. 9. Each serviceman required or authorized to collect 
7the tax
herein imposed shall pay to the Department the amount 
8of such tax at the
time when he is required to file his return 
9for the period during which
such tax was collectible, less a 
10discount of 2.1% prior to
January 1, 1990, and 1.75% on and 
11after January 1, 1990, or
$5 per calendar year, whichever is 
12greater, which is allowed to reimburse
the serviceman for 
13expenses incurred in collecting the tax, keeping
records, 
14preparing and filing returns, remitting the tax and supplying 
15data
to the Department on request. When determining the 
16discount allowed under this Section, servicemen shall include 
17the amount of tax that would have been due at the 1% rate but 
18for the 0% rate imposed under this amendatory Act of the 102nd 
19General Assembly. The discount under this Section is not 
20allowed for the 1.25% portion of taxes paid on aviation fuel 
21that is subject to the revenue use requirements of 49 U.S.C. 
2247107(b) and 49 U.S.C. 47133. The discount allowed under this 
23Section is allowed only for returns that are filed in the 
24manner required by this Act. The Department may disallow the 
 
 
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1discount for servicemen whose certificate of registration is 
2revoked at the time the return is filed, but only if the 
3Department's decision to revoke the certificate of 
4registration has become final.
5 Where such tangible personal property is sold under a 
6conditional
sales contract, or under any other form of sale 
7wherein the payment of
the principal sum, or a part thereof, is 
8extended beyond the close of
the period for which the return is 
9filed, the serviceman, in collecting
the tax may collect, for 
10each tax return period, only the tax applicable
to the part of 
11the selling price actually received during such tax return

12period.
13 Except as provided hereinafter in this Section, on or 
14before the twentieth
day of each calendar month, such 
15serviceman shall file a
return for the preceding calendar 
16month in accordance with reasonable
rules and regulations to 
17be promulgated by the Department of Revenue.
Such return shall 
18be filed on a form prescribed by the Department and
shall 
19contain such information as the Department may reasonably 
20require. The return shall include the gross receipts which 
21were received during the preceding calendar month or quarter 
22on the following items upon which tax would have been due but 
23for the 0% rate imposed under this amendatory Act of the 102nd 
24General Assembly: (i) food for human consumption that is to be 
25consumed off the premises where it is sold (other than 
26alcoholic beverages, food consisting of or infused with adult 
 
 
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1use cannabis, soft drinks, and food that has been prepared for 
2immediate consumption); and (ii) food prepared for immediate 
3consumption and transferred incident to a sale of service 
4subject to this Act or the Service Use Tax Act by an entity 
5licensed under the Hospital Licensing Act, the Nursing Home 
6Care Act, the Assisted Living and Shared Housing Act, the 
7ID/DD Community Care Act, the MC/DD Act, the Specialized 
8Mental Health Rehabilitation Act of 2013, or the Child Care 
9Act of 1969, or an entity that holds a permit issued pursuant 
10to the Life Care Facilities Act. The return shall also include 
11the amount of tax that would have been due on the items listed 
12in the previous sentence but for the 0% rate imposed under this 
13amendatory Act of the 102nd General Assembly.
14 On and after January 1, 2018, with respect to servicemen 
15whose annual gross receipts average $20,000 or more, all 
16returns required to be filed pursuant to this Act shall be 
17filed electronically. Servicemen who demonstrate that they do 
18not have access to the Internet or demonstrate hardship in 
19filing electronically may petition the Department to waive the 
20electronic filing requirement. 
21 The Department may require returns to be filed on a 
22quarterly basis.
If so required, a return for each calendar 
23quarter shall be filed on or
before the twentieth day of the 
24calendar month following the end of such
calendar quarter. The 
25taxpayer shall also file a return with the
Department for each 
26of the first two months of each calendar quarter, on or
before 
 
 
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1the twentieth day of the following calendar month, stating:
2  1. The name of the seller;
3  2. The address of the principal place of business from 
4 which he engages
in business as a serviceman in this 
5 State;
6  3. The total amount of taxable receipts received by 
7 him during the
preceding calendar month, including 
8 receipts from charge and time sales,
but less all 
9 deductions allowed by law;
10  4. The amount of credit provided in Section 2d of this 
11 Act;
12  5. The amount of tax due;
13  5-5. The signature of the taxpayer; and
14  6. Such other reasonable information as the Department 
15 may
require.
16 Each serviceman required or authorized to collect the tax 
17herein imposed on aviation fuel acquired as an incident to the 
18purchase of a service in this State during the preceding 
19calendar month shall, instead of reporting and paying tax as 
20otherwise required by this Section, report and pay such tax on 
21a separate aviation fuel tax return. The requirements related 
22to the return shall be as otherwise provided in this Section. 
23Notwithstanding any other provisions of this Act to the 
24contrary, servicemen transferring aviation fuel incident to 
25sales of service shall file all aviation fuel tax returns and 
26shall make all aviation fuel tax payments by electronic means 
 
 
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1in the manner and form required by the Department. For 
2purposes of this Section, "aviation fuel" means jet fuel and 
3aviation gasoline. 
4 If a taxpayer fails to sign a return within 30 days after 
5the proper notice
and demand for signature by the Department, 
6the return shall be considered
valid and any amount shown to be 
7due on the return shall be deemed assessed.
8 Notwithstanding any other provision of this Act to the 
9contrary, servicemen subject to tax on cannabis shall file all 
10cannabis tax returns and shall make all cannabis tax payments 
11by electronic means in the manner and form required by the 
12Department.
13 Prior to October 1, 2003, and on and after September 1, 
142004 a serviceman may accept a Manufacturer's
Purchase Credit 
15certification
from a purchaser in satisfaction
of Service Use 
16Tax as provided in Section 3-70 of the
Service Use Tax Act if 
17the purchaser provides
the
appropriate
documentation as 
18required by Section 3-70 of the Service Use Tax Act.
A 
19Manufacturer's Purchase Credit certification, accepted prior 
20to October 1,
2003 or on or after September 1, 2004 by a 
21serviceman as
provided in Section 3-70 of the Service Use Tax 
22Act, may be used by that
serviceman to satisfy Service 
23Occupation Tax liability in the amount claimed in
the 
24certification, not to exceed 6.25% of the receipts subject to 
25tax from a
qualifying purchase. A Manufacturer's Purchase 
26Credit reported on any
original or amended return
filed under

 
 
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1this Act after October 20, 2003 for reporting periods prior to 
2September 1, 2004 shall be disallowed. Manufacturer's Purchase 
3Credit reported on annual returns due on or after January 1, 
42005 will be disallowed for periods prior to September 1, 
52004.
No Manufacturer's
Purchase Credit may be used after 
6September 30, 2003 through August 31, 2004 to
satisfy any
tax 
7liability imposed under this Act, including any audit 
8liability.
9 If the serviceman's average monthly tax liability to
the 
10Department does not exceed $200, the Department may authorize 
11his
returns to be filed on a quarter annual basis, with the 
12return for
January, February and March of a given year being 
13due by April 20 of
such year; with the return for April, May 
14and June of a given year being
due by July 20 of such year; 
15with the return for July, August and
September of a given year 
16being due by October 20 of such year, and with
the return for 
17October, November and December of a given year being due
by 
18January 20 of the following year.
19 If the serviceman's average monthly tax liability to
the 
20Department does not exceed $50, the Department may authorize 
21his
returns to be filed on an annual basis, with the return for 
22a given year
being due by January 20 of the following year.
23 Such quarter annual and annual returns, as to form and 
24substance,
shall be subject to the same requirements as 
25monthly returns.
26 Notwithstanding any other provision in this Act concerning 
 
 
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1the time within
which a serviceman may file his return, in the 
2case of any serviceman who
ceases to engage in a kind of 
3business which makes him responsible for filing
returns under 
4this Act, such serviceman shall file a final return under this

5Act with the Department not more than 1 month after 
6discontinuing such
business.
7 Beginning October 1, 1993, a taxpayer who has an average 
8monthly tax
liability of $150,000 or more shall make all 
9payments required by rules of the
Department by electronic 
10funds transfer. Beginning October 1, 1994, a taxpayer
who has 
11an average monthly tax liability of $100,000 or more shall 
12make all
payments required by rules of the Department by 
13electronic funds transfer.
Beginning October 1, 1995, a 
14taxpayer who has an average monthly tax liability
of $50,000 
15or more shall make all payments required by rules of the 
16Department
by electronic funds transfer. Beginning October 1, 
172000, a taxpayer who has
an annual tax liability of $200,000 or 
18more shall make all payments required by
rules of the 
19Department by electronic funds transfer. The term "annual tax

20liability" shall be the sum of the taxpayer's liabilities 
21under this Act, and
under all other State and local occupation 
22and use tax laws administered by the
Department, for the 
23immediately preceding calendar year. The term "average
monthly 
24tax liability" means
the sum of the taxpayer's liabilities 
25under this Act, and under all other State
and local occupation 
26and use tax laws administered by the Department, for the

 
 
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1immediately preceding calendar year divided by 12.
Beginning 
2on October 1, 2002, a taxpayer who has a tax liability in the

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

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

21such serviceman shall file separate returns for each

22registered business.
23 Beginning January 1, 1990, each month the Department shall 
24pay into
the Local Government Tax Fund the revenue realized 
25for the
preceding month from the 1% tax imposed under this Act.
26 Beginning January 1, 1990, each month the Department shall 
 
 
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1pay into
the County and Mass Transit District Fund 4% of the 
2revenue realized
for the preceding month from the 6.25% 
3general rate on sales of tangible personal property other than 
4aviation fuel sold on or after December 1, 2019. This 
5exception for aviation fuel only applies for so long as the 
6revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 
747133 are binding on the State.
8 Beginning August 1, 2000, each
month the Department shall 
9pay into the
County and Mass Transit District Fund 20% of the 
10net revenue realized for the
preceding month from the 1.25% 
11rate on the selling price of motor fuel and
gasohol.
12 Beginning January 1, 1990, each month the Department shall 
13pay into
the Local Government Tax Fund 16% of the revenue 
14realized for the
preceding month from the 6.25% general rate 
15on transfers of
tangible personal property other than aviation 
16fuel sold on or after December 1, 2019. This exception for 
17aviation fuel only applies for so long as the revenue use 
18requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
19binding on the State.
20 For aviation fuel sold on or after December 1, 2019, each 
21month the Department shall pay into the State Aviation Program 
22Fund 20% of the net revenue realized for the preceding month 
23from the 6.25% general rate on the selling price of aviation 
24fuel, less an amount estimated by the Department to be 
25required for refunds of the 20% portion of the tax on aviation 
26fuel under this Act, which amount shall be deposited into the 
 
 
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1Aviation Fuel Sales Tax Refund Fund. The Department shall only 
2pay moneys into the State Aviation Program Fund and the 
3Aviation Fuel Sales Tax Refund Fund under this Act for so long 
4as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
5U.S.C. 47133 are binding on the State. 
6 Beginning August 1, 2000, each
month the Department shall 
7pay into the
Local Government Tax Fund 80% of the net revenue 
8realized for the preceding
month from the 1.25% rate on the 
9selling price of motor fuel and gasohol.
10 Beginning October 1, 2009, each month the Department shall 
11pay into the Capital Projects Fund an amount that is equal to 
12an amount estimated by the Department to represent 80% of the 
13net revenue realized for the preceding month from the sale of 
14candy, grooming and hygiene products, and soft drinks that had 
15been taxed at a rate of 1% prior to September 1, 2009 but that 
16are now taxed at 6.25%. 
17 Beginning July 1, 2013, each month the Department shall 
18pay into the Underground Storage Tank Fund from the proceeds 
19collected under this Act, the Use Tax Act, the Service Use Tax 
20Act, and the Retailers' Occupation Tax Act an amount equal to 
21the average monthly deficit in the Underground Storage Tank 
22Fund during the prior year, as certified annually by the 
23Illinois Environmental Protection Agency, but the total 
24payment into the Underground Storage Tank Fund under this Act, 
25the Use Tax Act, the Service Use Tax Act, and the Retailers' 
26Occupation Tax Act shall not exceed $18,000,000 in any State 
 
 
10300HB3856sam001- 74 -LRB103 30981 RJT 61863 a


1fiscal year. As used in this paragraph, the "average monthly 
2deficit" shall be equal to the difference between the average 
3monthly claims for payment by the fund and the average monthly 
4revenues deposited into the fund, excluding payments made 
5pursuant to this paragraph. 
6 Beginning July 1, 2015, of the remainder of the moneys 
7received by the Department under the Use Tax Act, the Service 
8Use Tax Act, this Act, and the Retailers' Occupation Tax Act, 
9each month the Department shall deposit $500,000 into the 
10State Crime Laboratory Fund. 
11 Of the remainder of the moneys received by the Department 
12pursuant to
this Act, (a) 1.75% thereof shall be paid into the 
13Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on 
14and after July 1, 1989, 3.8% thereof
shall be paid into the 
15Build Illinois Fund; provided, however, that if in
any fiscal 
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

17may be, of the moneys received by the Department and required 
18to be paid
into the Build Illinois Fund pursuant to Section 3 
19of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax 
20Act, Section 9 of the Service
Use Tax Act, and Section 9 of the 
21Service Occupation Tax Act, such Acts
being hereinafter called 
22the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case 
23may be, of moneys being hereinafter called the "Tax Act

24Amount", and (2) the amount transferred to the Build Illinois 
25Fund from the
State and Local Sales Tax Reform Fund shall be 
26less than the Annual
Specified Amount (as defined in Section 3 
 
 
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1of the Retailers' Occupation Tax
Act), an amount equal to the 
2difference shall be immediately paid into the
Build Illinois 
3Fund from other moneys received by the Department pursuant
to 
4the Tax Acts; and further provided, that if on the last 
5business day of
any month the sum of (1) the Tax Act Amount 
6required to be deposited into
the Build Illinois Account in 
7the Build Illinois Fund during such month and
(2) the amount 
8transferred during such month to the Build Illinois Fund
from 
9the State and Local Sales Tax Reform Fund shall have been less 
10than
1/12 of the Annual Specified Amount, an amount equal to 
11the difference
shall be immediately paid into the Build 
12Illinois Fund from other moneys
received by the Department 
13pursuant to the Tax Acts; and, further provided,
that in no 
14event shall the payments required under the preceding proviso

15result in aggregate payments into the Build Illinois Fund 
16pursuant to this
clause (b) for any fiscal year in excess of 
17the greater of (i) the Tax Act
Amount or (ii) the Annual 
18Specified Amount for such fiscal year; and,
further provided, 
19that the amounts payable into the Build Illinois Fund
under 
20this clause (b) shall be payable only until such time as the

21aggregate amount on deposit under each trust indenture 
22securing Bonds
issued and outstanding pursuant to the Build 
23Illinois Bond Act is
sufficient, taking into account any 
24future investment income, to fully
provide, in accordance with 
25such indenture, for the defeasance of or the
payment of the 
26principal of, premium, if any, and interest on the Bonds

 
 
10300HB3856sam001- 76 -LRB103 30981 RJT 61863 a


1secured by such indenture and on any Bonds expected to be 
2issued thereafter
and all fees and costs payable with respect 
3thereto, all as certified by
the Director of the
Bureau of the 
4Budget (now Governor's Office of Management and Budget). If
on 
5the last business day of
any month in which Bonds are 
6outstanding pursuant to the Build Illinois
Bond Act, the 
7aggregate of the moneys deposited
in the Build Illinois Bond 
8Account in the Build Illinois Fund in such month
shall be less 
9than the amount required to be transferred in such month from

10the Build Illinois Bond Account to the Build Illinois Bond 
11Retirement and
Interest Fund pursuant to Section 13 of the 
12Build Illinois Bond Act, an
amount equal to such deficiency 
13shall be immediately paid
from other moneys received by the 
14Department pursuant to the Tax Acts
to the Build Illinois 
15Fund; provided, however, that any amounts paid to the
Build 
16Illinois Fund in any fiscal year pursuant to this sentence 
17shall be
deemed to constitute payments pursuant to clause (b) 
18of the preceding
sentence and shall reduce the amount 
19otherwise payable for such fiscal year
pursuant to clause (b) 
20of the preceding sentence. 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 
 
 
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1thereto hereafter enacted, the
following specified monthly 
2installment of the amount requested in the
certificate of the 
3Chairman of the Metropolitan Pier and Exposition
Authority 
4provided under Section 8.25f of the State Finance Act, but not 
5in
excess of the sums designated as "Total Deposit", shall be 
6deposited in the
aggregate from collections under Section 9 of 
7the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
89 of the Service Occupation Tax Act, and
Section 3 of the 
9Retailers' 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
 
 
10300HB3856sam001- 78 -LRB103 30981 RJT 61863 a


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 
162022300,000,000
172023300,000,000
182024 300,000,000
192025 300,000,000
202026 300,000,000
212027 375,000,000
222028 375,000,000
232029 375,000,000
242030 375,000,000
252031 375,000,000
262032 375,000,000
 
 
10300HB3856sam001- 79 -LRB103 30981 RJT 61863 a










12033 375,000,000
22034375,000,000
32035375,000,000
42036450,000,000
5and 
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Pier and
11Exposition Authority Act,
12but not after fiscal year 2060.
13 Beginning July 20, 1993 and in each month of each fiscal 
14year thereafter,
one-eighth of the amount requested in the 
15certificate of the Chairman of
the Metropolitan Pier and 
16Exposition Authority for that fiscal year, less
the amount 
17deposited into the McCormick Place Expansion Project Fund by 
18the
State Treasurer in the respective month under subsection 
19(g) of Section 13
of the Metropolitan Pier and Exposition 
20Authority Act, plus cumulative
deficiencies in the deposits 
21required under this Section for previous
months and years, 
22shall be deposited into the McCormick Place Expansion
Project 
23Fund, until the full amount requested for the fiscal year, but 
24not
in excess of the amount specified above as "Total 
25Deposit", has been deposited.
26 Subject to payment of amounts into the Capital Projects 
 
 
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1Fund, the Build Illinois Fund, and the McCormick Place 
2Expansion Project Fund pursuant to the preceding paragraphs or 
3in any amendments thereto hereafter enacted, for aviation fuel 
4sold on or after December 1, 2019, the Department shall each 
5month deposit into the Aviation Fuel Sales Tax Refund Fund an 
6amount estimated by the Department to be required for refunds 
7of the 80% portion of the tax on aviation fuel under this Act. 
8The Department shall only deposit moneys into the Aviation 
9Fuel Sales Tax Refund Fund under this paragraph for so long as 
10the revenue use requirements of 49 U.S.C. 47107(b) and 49 
11U.S.C. 47133 are binding on the State. 
12 Subject to payment of amounts into the Build Illinois Fund 
13and the
McCormick
Place Expansion Project Fund
pursuant to the 
14preceding paragraphs or in any amendments thereto hereafter

15enacted, beginning July 1, 1993 and ending on September 30, 
162013, the Department shall each month pay into the
Illinois 
17Tax Increment Fund 0.27% of 80% of the net revenue realized for 
18the
preceding month from the 6.25% general rate on the selling 
19price of tangible
personal property.
20 Subject to payment of amounts into the Build Illinois Fund 
21and the
McCormick Place Expansion Project Fund pursuant to the 
22preceding paragraphs or in any
amendments thereto hereafter 
23enacted, beginning with the receipt of the first
report of 
24taxes paid by an eligible business and continuing for a 
2525-year
period, the Department shall each month pay into the 
26Energy Infrastructure
Fund 80% of the net revenue realized 
 
 
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1from the 6.25% general rate on the
selling price of 
2Illinois-mined coal that was sold to an eligible business.
For 
3purposes of this paragraph, the term "eligible business" means 
4a new
electric generating facility certified pursuant to 
5Section 605-332 of the
Department of Commerce and
Economic 
6Opportunity Law of the Civil Administrative
Code of Illinois.
7 Subject to payment of amounts into the Build Illinois 
8Fund, the McCormick Place Expansion Project Fund, and the 
9Illinois Tax Increment Fund, and the Energy Infrastructure 
10Fund pursuant to the preceding paragraphs or in any amendments 
11to this Section hereafter enacted, beginning on the first day 
12of the first calendar month to occur on or after August 26, 
132014 (the effective date of Public Act 98-1098), each month, 
14from the collections made under Section 9 of the Use Tax Act, 
15Section 9 of the Service Use Tax Act, Section 9 of the Service 
16Occupation Tax Act, and Section 3 of the Retailers' Occupation 
17Tax Act, the Department shall pay into the Tax Compliance and 
18Administration Fund, to be used, subject to appropriation, to 
19fund additional auditors and compliance personnel at the 
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
21the cash receipts collected during the preceding fiscal year 
22by the Audit Bureau of the Department under the Use Tax Act, 
23the Service Use Tax Act, the Service Occupation Tax Act, the 
24Retailers' Occupation Tax Act, and associated local occupation 
25and use taxes administered by the Department. 
26 Subject to payments of amounts into the Build Illinois 
 
 
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1Fund, the McCormick Place Expansion Project Fund, the Illinois 
2Tax Increment Fund, the Energy Infrastructure Fund, and the 
3Tax Compliance and Administration Fund as provided in this 
4Section, beginning on July 1, 2018 the Department shall pay 
5each month into the Downstate Public Transportation Fund the 
6moneys required to be so paid under Section 2-3 of the 
7Downstate Public Transportation Act. 
8 Subject to successful execution and delivery of a 
9public-private agreement between the public agency and private 
10entity and completion of the civic build, beginning on July 1, 
112023, of the remainder of the moneys received by the 
12Department under the Use Tax Act, the Service Use Tax Act, the 
13Service Occupation Tax Act, and this Act, the Department shall 
14deposit the following specified deposits in the aggregate from 
15collections under the Use Tax Act, the Service Use Tax Act, the 
16Service Occupation Tax Act, and the Retailers' Occupation Tax 
17Act, as required under Section 8.25g of the State Finance Act 
18for distribution consistent with the Public-Private 
19Partnership for Civic and Transit Infrastructure Project Act. 
20The moneys received by the Department pursuant to this Act and 
21required to be deposited into the Civic and Transit 
22Infrastructure Fund are subject to the pledge, claim and 
23charge set forth in Section 25-55 of the Public-Private 
24Partnership for Civic and Transit Infrastructure Project Act. 
25As used in this paragraph, "civic build", "private entity", 
26"public-private agreement", and "public agency" have the 
 
 
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1meanings provided in Section 25-10 of the Public-Private 
2Partnership for Civic and Transit Infrastructure Project Act.
3  Fiscal Year............................Total Deposit 
4  2024....................................$200,000,000 
5  2025....................................$206,000,000 
6  2026....................................$212,200,000 
7  2027....................................$218,500,000 
8  2028....................................$225,100,000 
9  2029....................................$288,700,000 
10  2030....................................$298,900,000 
11  2031....................................$309,300,000 
12  2032....................................$320,100,000 
13  2033....................................$331,200,000 
14  2034....................................$341,200,000 
15  2035....................................$351,400,000 
16  2036....................................$361,900,000 
17  2037....................................$372,800,000 
18  2038....................................$384,000,000 
19  2039....................................$395,500,000 
20  2040....................................$407,400,000 
21  2041....................................$419,600,000 
22  2042....................................$432,200,000 
23  2043....................................$445,100,000 
24 Beginning July 1, 2021 and until July 1, 2022, subject to 
25the payment of amounts into the County and Mass Transit 
26District Fund, the Local Government Tax Fund, the Build 
 
 
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1Illinois Fund, the McCormick Place Expansion Project Fund, the 
2Illinois Tax Increment Fund, the Energy Infrastructure Fund, 
3and the Tax Compliance and Administration Fund as provided in 
4this Section, the Department shall pay each month into the 
5Road Fund the amount estimated to represent 16% of the net 
6revenue realized from the taxes imposed on motor fuel and 
7gasohol. Beginning July 1, 2022 and until July 1, 2023, 
8subject to the payment of amounts into the County and Mass 
9Transit District Fund, the Local Government Tax Fund, the 
10Build Illinois Fund, the McCormick Place Expansion Project 
11Fund, the Illinois Tax Increment Fund, the Energy 
12Infrastructure Fund, and the Tax Compliance and Administration 
13Fund as provided in this Section, the Department shall pay 
14each month into the Road Fund the amount estimated to 
15represent 32% of the net revenue realized from the taxes 
16imposed on motor fuel and gasohol. Beginning July 1, 2023 and 
17until July 1, 2024, subject to the payment of amounts into the 
18County and Mass Transit District Fund, the Local Government 
19Tax Fund, the Build Illinois Fund, the McCormick Place 
20Expansion Project Fund, the Illinois Tax Increment Fund, the 
21Energy Infrastructure Fund, and the Tax Compliance and 
22Administration Fund as provided in this Section, the 
23Department shall pay each month into the Road Fund the amount 
24estimated to represent 48% of the net revenue realized from 
25the taxes imposed on motor fuel and gasohol. Beginning July 1, 
262024 and until July 1, 2025, subject to the payment of amounts 
 
 
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1into the County and Mass Transit District Fund, the Local 
2Government Tax Fund, the Build Illinois Fund, the McCormick 
3Place Expansion Project Fund, the Illinois Tax Increment Fund, 
4the Energy Infrastructure Fund, and the Tax Compliance and 
5Administration Fund as provided in this Section, the 
6Department shall pay each month into the Road Fund the amount 
7estimated to represent 64% of the net revenue realized from 
8the taxes imposed on motor fuel and gasohol. Beginning on July 
91, 2025, subject to the payment of amounts into the County and 
10Mass Transit District Fund, the Local Government Tax Fund, the 
11Build Illinois Fund, the McCormick Place Expansion Project 
12Fund, the Illinois Tax Increment Fund, the Energy 
13Infrastructure Fund, and the Tax Compliance and Administration 
14Fund as provided in this Section, the Department shall pay 
15each month into the Road Fund the amount estimated to 
16represent 80% of the net revenue realized from the taxes 
17imposed on motor fuel and gasohol. As used in this paragraph 
18"motor fuel" has the meaning given to that term in Section 1.1 
19of the Motor Fuel Tax Law, and "gasohol" has the meaning given 
20to that term in Section 3-40 of the Use Tax Act.
21 Of the remainder of the moneys received by the Department 
22pursuant to this
Act, 75% shall be paid into the General 
23Revenue Fund of the State Treasury and 25% shall be reserved in 
24a special account and used only for the transfer to the Common 
25School Fund as part of the monthly transfer from the General 
26Revenue Fund in accordance with Section 8a of the State 
 
 
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1Finance Act.
2 The Department may, upon separate written notice to a 
3taxpayer,
require the taxpayer to prepare and file with the 
4Department on a form
prescribed by the Department within not 
5less than 60 days after receipt
of the notice an annual 
6information return for the tax year specified in
the notice. 
7Such annual return to the Department shall include a
statement 
8of gross receipts as shown by the taxpayer's last Federal 
9income
tax return. If the total receipts of the business as 
10reported in the
Federal income tax return do not agree with the 
11gross receipts reported to
the Department of Revenue for the 
12same period, the taxpayer shall attach
to his annual return a 
13schedule showing a reconciliation of the 2
amounts and the 
14reasons for the difference. The taxpayer's annual
return to 
15the Department shall also disclose the cost of goods sold by

16the taxpayer during the year covered by such return, opening 
17and closing
inventories of such goods for such year, cost of 
18goods used from stock
or taken from stock and given away by the 
19taxpayer during such year, pay
roll information of the 
20taxpayer's business during such year and any
additional 
21reasonable information which the Department deems would be

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

19return may be liable for perjury.
20 The foregoing portion of this Section concerning the 
21filing of an
annual information return shall not apply to a 
22serviceman who is not
required to file an income tax return 
23with the United States Government.
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 
 
 
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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, it shall be 
10permissible for
manufacturers, importers and wholesalers whose 
11products are sold by numerous
servicemen in Illinois, and who 
12wish to do so, to
assume the responsibility for accounting and 
13paying to the Department
all tax accruing under this Act with 
14respect to such sales, if the
servicemen who are affected do 
15not make written objection to the
Department to this 
16arrangement.
17(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19; 
18101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff. 
196-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; 
20101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)

21 Section 2-55. The Retailers' Occupation Tax Act is amended 
22by changing Section 3 as follows:



23 (35 ILCS 120/3) (from Ch. 120, par. 442)



24 Sec. 3. Except as provided in this Section, on or before 
 
 
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1the twentieth
day of each calendar month, every person engaged 
2in the business of
selling tangible personal property at 
3retail in this State during the
preceding calendar month shall 
4file a return with the Department, stating:
5  1. The name of the seller;
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 selling

10 tangible personal property at retail in this State;
11  3. Total amount of receipts received by him during the 
12 preceding
calendar month or quarter, as the case may be, 
13 from sales of tangible
personal property, and from 
14 services furnished, by him during such
preceding calendar 
15 month or quarter;
16  4. Total amount received by him during the preceding 
17 calendar month or
quarter on charge and time sales of 
18 tangible personal property, and from
services furnished, 
19 by him prior to the month or quarter for which the return

20 is filed;
21  5. Deductions allowed by law;
22  6. Gross receipts which were received by him during 
23 the preceding
calendar month or quarter and upon the basis 
24 of which the tax is imposed, including gross receipts on 
25 food for human consumption that is to be consumed off the 
26 premises where it is sold (other than alcoholic beverages, 
 
 
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1 food consisting of or infused with adult use cannabis, 
2 soft drinks, and food that has been prepared for immediate 
3 consumption) which were received during the preceding 
4 calendar month or quarter and upon which tax would have 
5 been due but for the 0% rate imposed under Public Act 
6 102-700 this amendatory Act of the 102nd General Assembly;
7  7. The amount of credit provided in Section 2d of this 
8 Act;
9  8. The amount of tax due, including the amount of tax 
10 that would have been due on food for human consumption 
11 that is to be consumed off the premises where it is sold 
12 (other than alcoholic beverages, food consisting of or 
13 infused with adult use cannabis, soft drinks, and food 
14 that has been prepared for immediate consumption) but for 
15 the 0% rate imposed under Public Act 102-700 this 
16 amendatory Act of the 102nd General Assembly;
17  9. The signature of the taxpayer; and
18  10. Such other reasonable information as the 
19 Department may require.
20 On and after January 1, 2018, except for returns required 
21to be filed prior to January 1, 2023 for motor vehicles, 
22watercraft, aircraft, and trailers that are required to be 
23registered with an agency of this State, with respect to 
24retailers whose annual gross receipts average $20,000 or more, 
25all returns required to be filed pursuant to this Act shall be 
26filed electronically. On and after January 1, 2023, with 
 
 
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1respect to retailers whose annual gross receipts average 
2$20,000 or more, all returns required to be filed pursuant to 
3this Act, including, but not limited to, returns for motor 
4vehicles, watercraft, aircraft, and trailers that are required 
5to be registered with an agency of this State, shall be filed 
6electronically. Retailers who demonstrate that they do not 
7have access to the Internet or demonstrate hardship in filing 
8electronically may petition the Department to waive the 
9electronic filing requirement. 
10 If a taxpayer fails to sign a return within 30 days after 
11the proper notice
and demand for signature by the Department, 
12the return shall be considered
valid and any amount shown to be 
13due on the return shall be deemed assessed.
14 Each return shall be accompanied by the statement of 
15prepaid tax issued
pursuant to Section 2e for which credit is 
16claimed.
17 Prior to October 1, 2003, and on and after September 1, 
182004 a retailer may accept a Manufacturer's Purchase
Credit

19certification from a purchaser in satisfaction of Use Tax
as 
20provided in Section 3-85 of the Use Tax Act if the purchaser 
21provides the
appropriate documentation as required by Section 
223-85
of the Use Tax Act. A Manufacturer's Purchase Credit

23certification, accepted by a retailer prior to October 1, 2003 
24and on and after September 1, 2004 as provided
in
Section 3-85 
25of the Use Tax Act, may be used by that retailer to
satisfy 
26Retailers' Occupation Tax liability in the amount claimed in

 
 
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1the certification, not to exceed 6.25% of the receipts
subject 
2to tax from a qualifying purchase. A Manufacturer's Purchase 
3Credit
reported on any original or amended return
filed under

4this Act after October 20, 2003 for reporting periods prior to 
5September 1, 2004 shall be disallowed. Manufacturer's Purchase 
6Credit reported on annual returns due on or after January 1, 
72005 will be disallowed for periods prior to September 1, 
82004. No Manufacturer's
Purchase Credit may be used after 
9September 30, 2003 through August 31, 2004 to
satisfy any
tax 
10liability imposed under this Act, including any audit 
11liability.
12 The Department may require returns to be filed on a 
13quarterly basis.
If so required, a return for each calendar 
14quarter shall be filed on or
before the twentieth day of the 
15calendar month following the end of such
calendar quarter. The 
16taxpayer shall also file a return with the
Department for each 
17of the first two months of each calendar quarter, on or
before 
18the twentieth day of the following calendar month, stating:
19  1. The name of the seller;
20  2. The address of the principal place of business from 
21 which he engages
in the business of selling tangible 
22 personal property at retail in this State;
23  3. The total amount of taxable receipts received by 
24 him during the
preceding calendar month from sales of 
25 tangible personal property by him
during such preceding 
26 calendar month, including receipts from charge and
time 
 
 
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1 sales, but less all deductions allowed by law;
2  4. The amount of credit provided in Section 2d of this 
3 Act;
4  5. The amount of tax due; and
5  6. Such other reasonable information as the Department 
6 may
require.
7 Every person engaged in the business of selling aviation 
8fuel at retail in this State during the preceding calendar 
9month shall, instead of reporting and paying tax as otherwise 
10required by this Section, report and pay such tax on a separate 
11aviation fuel tax return. The requirements related to the 
12return shall be as otherwise provided in this Section. 
13Notwithstanding any other provisions of this Act to the 
14contrary, retailers selling aviation fuel shall file all 
15aviation fuel tax returns and shall make all aviation fuel tax 
16payments by electronic means in the manner and form required 
17by the Department. For purposes of this Section, "aviation 
18fuel" means jet fuel and aviation gasoline. 
19 Beginning on October 1, 2003, any person who is not a 
20licensed
distributor, importing distributor, or manufacturer, 
21as defined in the Liquor
Control Act of 1934, but is engaged in 
22the business of
selling, at retail, alcoholic liquor
shall 
23file a statement with the Department of Revenue, in a format

24and at a time prescribed by the Department, showing the total 
25amount paid for
alcoholic liquor purchased during the 
26preceding month and such other
information as is reasonably 
 
 
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1required by the Department.
The Department may adopt rules to 
2require
that this statement be filed in an electronic or 
3telephonic format. Such rules
may provide for exceptions from 
4the filing requirements of this paragraph. For
the
purposes of 
5this
paragraph, the term "alcoholic liquor" shall have the 
6meaning prescribed in the
Liquor Control Act of 1934.
7 Beginning on October 1, 2003, every distributor, importing 
8distributor, and
manufacturer of alcoholic liquor as defined 
9in the Liquor Control Act of 1934,
shall file a
statement with 
10the Department of Revenue, no later than the 10th day of the

11month for the
preceding month during which transactions 
12occurred, by electronic means,
showing the
total amount of 
13gross receipts from the sale of alcoholic liquor sold or

14distributed during
the preceding month to purchasers; 
15identifying the purchaser to whom it was
sold or
distributed; 
16the purchaser's tax registration number; and such other

17information
reasonably required by the Department. A 
18distributor, importing distributor, or manufacturer of 
19alcoholic liquor must personally deliver, mail, or provide by 
20electronic means to each retailer listed on the monthly 
21statement a report containing a cumulative total of that 
22distributor's, importing distributor's, or manufacturer's 
23total sales of alcoholic liquor to that retailer no later than 
24the 10th day of the month for the preceding month during which 
25the transaction occurred. The distributor, importing 
26distributor, or manufacturer shall notify the retailer as to 
 
 
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1the method by which the distributor, importing distributor, or 
2manufacturer will provide the sales information. If the 
3retailer is unable to receive the sales information by 
4electronic means, the distributor, importing distributor, or 
5manufacturer shall furnish the sales information by personal 
6delivery or by mail. For purposes of this paragraph, the term 
7"electronic means" includes, but is not limited to, the use of 
8a secure Internet website, e-mail, or facsimile.
9 If a total amount of less than $1 is payable, refundable or 
10creditable,
such amount shall be disregarded if it is less 
11than 50 cents and shall be
increased to $1 if it is 50 cents or 
12more.
13 Notwithstanding any other provision of this Act to the 
14contrary, retailers subject to tax on cannabis shall file all 
15cannabis tax returns and shall make all cannabis tax payments 
16by electronic means in the manner and form required by the 
17Department.
18 Beginning October 1, 1993,
a taxpayer who has an average 
19monthly tax liability of $150,000 or more shall
make all 
20payments required by rules of the
Department by electronic 
21funds transfer. Beginning October 1, 1994, a taxpayer
who has 
22an average monthly tax liability of $100,000 or more shall 
23make all
payments required by rules of the Department by 
24electronic funds transfer.
Beginning October 1, 1995, a 
25taxpayer who has an average monthly tax liability
of $50,000 
26or more shall make all
payments required by rules of the 
 
 
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1Department by electronic funds transfer.
Beginning October 1, 
22000, a taxpayer who has an annual tax liability of
$200,000 or 
3more shall make all payments required by rules of the 
4Department by
electronic funds transfer. The term "annual tax 
5liability" shall be the sum of
the taxpayer's liabilities 
6under this Act, and under all other State and local
occupation 
7and use tax laws administered by the Department, for the 
8immediately
preceding calendar year.
The term "average monthly 
9tax liability" shall be the sum of the
taxpayer's liabilities 
10under this
Act, and under all other State and local occupation 
11and use tax
laws administered by the Department, for the 
12immediately preceding calendar
year divided by 12.
Beginning 
13on October 1, 2002, a taxpayer who has a tax liability in the

14amount set forth in subsection (b) of Section 2505-210 of the 
15Department of
Revenue Law shall make all payments required by 
16rules of the Department by
electronic funds transfer.
17 Before August 1 of each year beginning in 1993, the 
18Department shall
notify all taxpayers required to make 
19payments by electronic funds
transfer. All taxpayers
required 
20to make payments by electronic funds transfer shall make those

21payments for
a minimum of one year beginning on October 1.
22 Any taxpayer not required to make payments by electronic 
23funds transfer may
make payments by electronic funds transfer 
24with
the permission of the Department.
25 All taxpayers required to make payment by electronic funds 
26transfer and
any taxpayers authorized to voluntarily make 
 
 
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1payments by electronic funds
transfer shall make those 
2payments in the manner authorized by the Department.
3 The Department shall adopt such rules as are necessary to 
4effectuate a
program of electronic funds transfer and the 
5requirements of this Section.
6 Any amount which is required to be shown or reported on any 
7return or
other document under this Act shall, if such amount 
8is not a whole-dollar
amount, be increased to the nearest 
9whole-dollar amount in any case where
the fractional part of a 
10dollar is 50 cents or more, and decreased to the
nearest 
11whole-dollar amount where the fractional part of a dollar is 
12less
than 50 cents.
13 If the retailer is otherwise required to file a monthly 
14return and if the
retailer's average monthly tax liability to 
15the Department does not exceed
$200, the Department may 
16authorize his returns to be filed on a quarter
annual basis, 
17with the return for January, February and March of a given
year 
18being due by April 20 of such year; with the return for April, 
19May and
June of a given year being due by July 20 of such year; 
20with the return for
July, August and September of a given year 
21being due by October 20 of such
year, and with the return for 
22October, November and December of a given
year being due by 
23January 20 of the following year.
24 If the retailer is otherwise required to file a monthly or 
25quarterly
return and if the retailer's average monthly tax 
26liability with the
Department does not exceed $50, the 
 
 
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1Department may authorize his returns to
be filed on an annual 
2basis, with the return for a given year being due by
January 20 
3of the following year.
4 Such quarter annual and annual returns, as to form and 
5substance,
shall be subject to the same requirements as 
6monthly returns.
7 Notwithstanding any other provision in this Act concerning 
8the time
within which a retailer may file his return, in the 
9case of any retailer
who ceases to engage in a kind of business 
10which makes him responsible
for filing returns under this Act, 
11such retailer shall file a final
return under this Act with the 
12Department not more than one month after
discontinuing such 
13business.
14 Where the same person has more than one business 
15registered with the
Department under separate registrations 
16under this Act, such person may
not file each return that is 
17due as a single return covering all such
registered 
18businesses, but shall file separate returns for each such

19registered business.
20 In addition, with respect to motor vehicles, watercraft,

21aircraft, and trailers that are required to be registered with 
22an agency of
this State, except as otherwise provided in this 
23Section, every
retailer selling this kind of tangible personal 
24property shall file,
with the Department, upon a form to be 
25prescribed and supplied by the
Department, a separate return 
26for each such item of tangible personal
property which the 
 
 
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1retailer sells, except that if, in the same
transaction, (i) a 
2retailer of aircraft, watercraft, motor vehicles or
trailers 
3transfers more than one aircraft, watercraft, motor
vehicle or 
4trailer to another aircraft, watercraft, motor vehicle

5retailer or trailer retailer for the purpose of resale
or (ii) 
6a retailer of aircraft, watercraft, motor vehicles, or 
7trailers
transfers more than one aircraft, watercraft, motor 
8vehicle, or trailer to a
purchaser for use as a qualifying 
9rolling stock as provided in Section 2-5 of
this Act, then
that 
10seller may report the transfer of all aircraft,
watercraft, 
11motor vehicles or trailers involved in that transaction to the

12Department on the same uniform invoice-transaction reporting 
13return form. For
purposes of this Section, "watercraft" means 
14a Class 2, Class 3, or Class 4
watercraft as defined in Section 
153-2 of the Boat Registration and Safety Act, a
personal 
16watercraft, or any boat equipped with an inboard motor.
17 In addition, with respect to motor vehicles, watercraft, 
18aircraft, and trailers that are required to be registered with 
19an agency of this State, every person who is engaged in the 
20business of leasing or renting such items and who, in 
21connection with such business, sells any such item to a 
22retailer for the purpose of resale is, notwithstanding any 
23other provision of this Section to the contrary, authorized to 
24meet the return-filing requirement of this Act by reporting 
25the transfer of all the aircraft, watercraft, motor vehicles, 
26or trailers transferred for resale during a month to the 
 
 
10300HB3856sam001- 100 -LRB103 30981 RJT 61863 a


1Department on the same uniform invoice-transaction reporting 
2return form on or before the 20th of the month following the 
3month in which the transfer takes place. Notwithstanding any 
4other provision of this Act to the contrary, all returns filed 
5under this paragraph must be filed by electronic means in the 
6manner and form as required by the Department. 
7 Any retailer who sells only motor vehicles, watercraft,

8aircraft, or trailers that are required to be registered with 
9an agency of
this State, so that all
retailers' occupation tax 
10liability is required to be reported, and is
reported, on such 
11transaction reporting returns and who is not otherwise

12required to file monthly or quarterly returns, need not file 
13monthly or
quarterly returns. However, those retailers shall 
14be required to
file returns on an annual basis.
15 The transaction reporting return, in the case of motor 
16vehicles
or trailers that are required to be registered with 
17an agency of this
State, shall
be the same document as the 
18Uniform Invoice referred to in Section 5-402
of the Illinois 
19Vehicle Code and must show the name and address of the
seller; 
20the name and address of the purchaser; the amount of the 
21selling
price including the amount allowed by the retailer for 
22traded-in
property, if any; the amount allowed by the retailer 
23for the traded-in
tangible personal property, if any, to the 
24extent to which Section 1 of
this Act allows an exemption for 
25the value of traded-in property; the
balance payable after 
26deducting such trade-in allowance from the total
selling 
 
 
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1price; the amount of tax due from the retailer with respect to

2such transaction; the amount of tax collected from the 
3purchaser by the
retailer on such transaction (or satisfactory 
4evidence that such tax is
not due in that particular instance, 
5if that is claimed to be the fact);
the place and date of the 
6sale; a sufficient identification of the
property sold; such 
7other information as is required in Section 5-402 of
the 
8Illinois Vehicle Code, and such other information as the 
9Department
may reasonably require.
10 The transaction reporting return in the case of watercraft

11or aircraft must show
the name and address of the seller; the 
12name and address of the
purchaser; the amount of the selling 
13price including the amount allowed
by the retailer for 
14traded-in property, if any; the amount allowed by
the retailer 
15for the traded-in tangible personal property, if any, to
the 
16extent to which Section 1 of this Act allows an exemption for 
17the
value of traded-in property; the balance payable after 
18deducting such
trade-in allowance from the total selling 
19price; the amount of tax due
from the retailer with respect to 
20such transaction; the amount of tax
collected from the 
21purchaser by the retailer on such transaction (or
satisfactory 
22evidence that such tax is not due in that particular
instance, 
23if that is claimed to be the fact); the place and date of the

24sale, a sufficient identification of the property sold, and 
25such other
information as the Department may reasonably 
26require.
 
 
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1 Such transaction reporting return shall be filed not later 
2than 20
days after the day of delivery of the item that is 
3being sold, but may
be filed by the retailer at any time sooner 
4than that if he chooses to
do so. The transaction reporting 
5return and tax remittance or proof of
exemption from the 
6Illinois use tax may be transmitted to the Department
by way of 
7the State agency with which, or State officer with whom the

8tangible personal property must be titled or registered (if 
9titling or
registration is required) if the Department and 
10such agency or State
officer determine that this procedure 
11will expedite the processing of
applications for title or 
12registration.
13 With each such transaction reporting return, the retailer 
14shall remit
the proper amount of tax due (or shall submit 
15satisfactory evidence that
the sale is not taxable if that is 
16the case), to the Department or its
agents, whereupon the 
17Department shall issue, in the purchaser's name, a
use tax 
18receipt (or a certificate of exemption if the Department is

19satisfied that the particular sale is tax exempt) which such 
20purchaser
may submit to the agency with which, or State 
21officer with whom, he must
title or register the tangible 
22personal property that is involved (if
titling or registration 
23is required) in support of such purchaser's
application for an 
24Illinois certificate or other evidence of title or

25registration to such tangible personal property.
26 No retailer's failure or refusal to remit tax under this 
 
 
10300HB3856sam001- 103 -LRB103 30981 RJT 61863 a


1Act
precludes a user, who has paid the proper tax to the 
2retailer, from
obtaining his certificate of title or other 
3evidence of title or
registration (if titling or registration 
4is required) upon satisfying
the Department that such user has 
5paid the proper tax (if tax is due) to
the retailer. The 
6Department shall adopt appropriate rules to carry out
the 
7mandate of this paragraph.
8 If the user who would otherwise pay tax to the retailer 
9wants the
transaction reporting return filed and the payment 
10of the tax or proof
of exemption made to the Department before 
11the retailer is willing to
take these actions and such user has 
12not paid the tax to the retailer,
such user may certify to the 
13fact of such delay by the retailer and may
(upon the Department 
14being satisfied of the truth of such certification)
transmit 
15the information required by the transaction reporting return

16and the remittance for tax or proof of exemption directly to 
17the
Department and obtain his tax receipt or exemption 
18determination, in
which event the transaction reporting return 
19and tax remittance (if a
tax payment was required) shall be 
20credited by the Department to the
proper retailer's account 
21with the Department, but without the 2.1% or 1.75%
discount 
22provided for in this Section being allowed. When the user pays

23the tax directly to the Department, he shall pay the tax in the 
24same
amount and in the same form in which it would be remitted 
25if the tax had
been remitted to the Department by the retailer.
26 Refunds made by the seller during the preceding return 
 
 
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1period to
purchasers, on account of tangible personal property 
2returned to the
seller, shall be allowed as a deduction under 
3subdivision 5 of his monthly
or quarterly return, as the case 
4may be, in case the
seller had theretofore included the 
5receipts from the sale of such
tangible personal property in a 
6return filed by him and had paid the tax
imposed by this Act 
7with respect to such receipts.
8 Where the seller is a corporation, the return filed on 
9behalf of such
corporation shall be signed by the president, 
10vice-president, secretary
or treasurer or by the properly 
11accredited agent of such corporation.
12 Where the seller is a limited liability company, the 
13return filed on behalf
of the limited liability company shall 
14be signed by a manager, member, or
properly accredited agent 
15of the limited liability company.
16 Except as provided in this Section, the retailer filing 
17the return
under this Section shall, at the time of filing such 
18return, pay to the
Department the amount of tax imposed by this 
19Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% 
20on and after January 1, 1990, or $5 per
calendar year, 
21whichever is greater, which is allowed to
reimburse the 
22retailer for the expenses incurred in keeping records,

23preparing and filing returns, remitting the tax and supplying 
24data to
the Department on request. On and after January 1, 
252021, a certified service provider, as defined in the Leveling 
26the Playing Field for Illinois Retail Act, filing the return 
 
 
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1under this Section on behalf of a remote retailer shall, at the 
2time of such return, pay to the Department the amount of tax 
3imposed by this Act less a discount of 1.75%. A remote retailer 
4using a certified service provider to file a return on its 
5behalf, as provided in the Leveling the Playing Field for 
6Illinois Retail Act, is not eligible for the discount. When 
7determining the discount allowed under this Section, retailers 
8shall include the amount of tax that would have been due at the 
91% rate but for the 0% rate imposed under Public Act 102-700 
10this amendatory Act of the 102nd General Assembly. When 
11determining the discount allowed under this Section, retailers 
12shall include the amount of tax that would have been due at the 
136.25% rate but for the 1.25% rate imposed on sales tax holiday 
14items under Public Act 102-700 this amendatory Act of the 
15102nd General Assembly. The discount under this Section is not 
16allowed for the 1.25% portion of taxes paid on aviation fuel 
17that is subject to the revenue use requirements of 49 U.S.C. 
1847107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to 
19Section 2d
of this Act shall be included in the amount on which 
20such
2.1% or 1.75% discount is computed. In the case of 
21retailers who report
and pay the tax on a transaction by 
22transaction basis, as provided in this
Section, such discount 
23shall be taken with each such tax remittance
instead of when 
24such retailer files his periodic return. The discount allowed 
25under this Section is allowed only for returns that are filed 
26in the manner required by this Act. The Department may 
 
 
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1disallow the discount for retailers whose certificate of 
2registration is revoked at the time the return is filed, but 
3only if the Department's decision to revoke the certificate of 
4registration has become final. 
5 Before October 1, 2000, if the taxpayer's average monthly 
6tax liability
to the Department
under this Act, the Use Tax 
7Act, the Service Occupation Tax
Act, and the Service Use Tax 
8Act, excluding any liability for prepaid sales
tax to be 
9remitted in accordance with Section 2d of this Act, was

10$10,000
or more during the preceding 4 complete calendar 
11quarters, he shall file a
return with the Department each 
12month by the 20th day of the month next
following the month 
13during which such tax liability is incurred and shall
make 
14payments to the Department on or before the 7th, 15th, 22nd and 
15last
day of the month during which such liability is incurred.

16On and after October 1, 2000, if the taxpayer's average 
17monthly tax liability
to the Department under this Act, the 
18Use Tax Act, the Service Occupation Tax
Act, and the Service 
19Use Tax Act, excluding any liability for prepaid sales tax
to 
20be remitted in accordance with Section 2d of this Act, was 
21$20,000 or more
during the preceding 4 complete calendar 
22quarters, he shall file a return with
the Department each 
23month by the 20th day of the month next following the month

24during which such tax liability is incurred and shall make 
25payment to the
Department on or before the 7th, 15th, 22nd and 
26last day of the month during
which such liability is incurred.

 
 
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1If the month
during which such tax liability is incurred began 
2prior to January 1, 1985,
each payment shall be in an amount 
3equal to 1/4 of the taxpayer's actual
liability for the month 
4or an amount set by the Department not to exceed
1/4 of the 
5average monthly liability of the taxpayer to the Department 
6for
the preceding 4 complete calendar quarters (excluding the 
7month of highest
liability and the month of lowest liability 
8in such 4 quarter period). If
the month during which such tax 
9liability is incurred begins on or after
January 1, 1985 and 
10prior to January 1, 1987, each payment shall be in an
amount 
11equal to 22.5% of the taxpayer's actual liability for the 
12month or
27.5% of the taxpayer's liability for the same 
13calendar
month of the preceding year. If the month during 
14which such tax
liability is incurred begins on or after 
15January 1, 1987 and prior to
January 1, 1988, each payment 
16shall be in an amount equal to 22.5% of the
taxpayer's actual 
17liability for the month or 26.25% of the taxpayer's
liability 
18for the same calendar month of the preceding year. If the month

19during which such tax liability is incurred begins on or after 
20January 1,
1988, and prior to January 1, 1989, or begins on or 
21after January 1, 1996, each
payment shall be in an amount
equal 
22to 22.5% of the taxpayer's actual liability for the month or 
2325% of
the taxpayer's liability for the same calendar month of 
24the preceding year. If
the month during which such tax 
25liability is incurred begins on or after
January 1, 1989, and 
26prior to January 1, 1996, each payment shall be in an
amount 
 
 
10300HB3856sam001- 108 -LRB103 30981 RJT 61863 a


1equal to 22.5% of the
taxpayer's actual liability for the 
2month or 25% of the taxpayer's
liability for the same calendar 
3month of the preceding year or 100% of the
taxpayer's actual 
4liability for the quarter monthly reporting period. The
amount 
5of such quarter monthly payments shall be credited against
the 
6final tax liability of the taxpayer's return for that month. 
7Before
October 1, 2000, once
applicable, the requirement of 
8the making of quarter monthly payments to
the Department by 
9taxpayers having an average monthly tax liability of
$10,000 
10or more as determined in the manner provided above
shall 
11continue
until such taxpayer's average monthly liability to 
12the Department during
the preceding 4 complete calendar 
13quarters (excluding the month of highest
liability and the 
14month of lowest liability) is less than
$9,000, or until
such 
15taxpayer's average monthly liability to the Department as 
16computed for
each calendar quarter of the 4 preceding complete 
17calendar quarter period
is less than $10,000. However, if a 
18taxpayer can show the
Department that
a substantial change in 
19the taxpayer's business has occurred which causes
the taxpayer 
20to anticipate that his average monthly tax liability for the

21reasonably foreseeable future will fall below the $10,000 
22threshold
stated above, then
such taxpayer
may petition the 
23Department for a change in such taxpayer's reporting
status. 
24On and after October 1, 2000, once applicable, the requirement 
25of
the making of quarter monthly payments to the Department by 
26taxpayers having an
average monthly tax liability of $20,000 
 
 
10300HB3856sam001- 109 -LRB103 30981 RJT 61863 a


1or more as determined in the manner
provided above shall 
2continue until such taxpayer's average monthly liability
to 
3the Department during the preceding 4 complete calendar 
4quarters (excluding
the month of highest liability and the 
5month of lowest liability) is less than
$19,000 or until such 
6taxpayer's average monthly liability to the Department as

7computed for each calendar quarter of the 4 preceding complete 
8calendar quarter
period is less than $20,000. However, if a 
9taxpayer can show the Department
that a substantial change in 
10the taxpayer's business has occurred which causes
the taxpayer 
11to anticipate that his average monthly tax liability for the

12reasonably foreseeable future will fall below the $20,000 
13threshold stated
above, then such taxpayer may petition the 
14Department for a change in such
taxpayer's reporting status. 
15The Department shall change such taxpayer's
reporting status

16unless it finds that such change is seasonal in nature and not 
17likely to be
long term. Quarter monthly payment status shall 
18be determined under this paragraph as if the rate reduction to 
190% in Public Act 102-700 this amendatory Act of the 102nd 
20General Assembly on food for human consumption that is to be 
21consumed off the premises where it is sold (other than 
22alcoholic beverages, food consisting of or infused with adult 
23use cannabis, soft drinks, and food that has been prepared for 
24immediate consumption) had not occurred. For quarter monthly 
25payments due under this paragraph on or after July 1, 2023 and 
26through June 30, 2024, "25% of the taxpayer's liability for 
 
 
10300HB3856sam001- 110 -LRB103 30981 RJT 61863 a


1the same calendar month of the preceding year" shall be 
2determined as if the rate reduction to 0% in Public Act 102-700 
3this amendatory Act of the 102nd General Assembly had not 
4occurred. Quarter monthly payment status shall be determined 
5under this paragraph as if the rate reduction to 1.25% in 
6Public Act 102-700 this amendatory Act of the 102nd General 
7Assembly on sales tax holiday items had not occurred. For 
8quarter monthly payments due on or after July 1, 2023 and 
9through June 30, 2024, "25% of the taxpayer's liability for 
10the same calendar month of the preceding year" shall be 
11determined as if the rate reduction to 1.25% in Public Act 
12102-700 this amendatory Act of the 102nd General Assembly on 
13sales tax holiday items had not occurred. If any such quarter 
14monthly payment is not paid at the time or
in the amount 
15required by this Section, then the taxpayer shall be liable 
16for
penalties and interest on the difference
between the 
17minimum amount due as a payment and the amount of such quarter

18monthly payment actually and timely paid, except insofar as 
19the
taxpayer has previously made payments for that month to 
20the Department in
excess of the minimum payments previously 
21due as provided in this Section.
The Department shall make 
22reasonable rules and regulations to govern the
quarter monthly 
23payment amount and quarter monthly payment dates for
taxpayers 
24who file on other than a calendar monthly basis.
25 The provisions of this paragraph apply before October 1, 
262001.
Without regard to whether a taxpayer is required to make 
 
 
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1quarter monthly
payments as specified above, any taxpayer who 
2is required by Section 2d
of this Act to collect and remit 
3prepaid taxes and has collected prepaid
taxes which average in 
4excess of $25,000 per month during the preceding
2 complete 
5calendar quarters, shall file a return with the Department as

6required by Section 2f and shall make payments to the 
7Department on or before
the 7th, 15th, 22nd and last day of the 
8month during which such liability
is incurred. If the month 
9during which such tax liability is incurred
began prior to 
10September 1, 1985 (the effective date of Public Act 84-221), 
11each
payment shall be in an amount not less than 22.5% of the 
12taxpayer's actual
liability under Section 2d. If the month 
13during which such tax liability
is incurred begins on or after 
14January 1, 1986, each payment shall be in an
amount equal to 
1522.5% of the taxpayer's actual liability for the month or

1627.5% of the taxpayer's liability for the same calendar month 
17of the
preceding calendar year. If the month during which such 
18tax liability is
incurred begins on or after January 1, 1987, 
19each payment shall be in an
amount equal to 22.5% of the 
20taxpayer's actual liability for the month or
26.25% of the 
21taxpayer's liability for the same calendar month of the

22preceding year. The amount of such quarter monthly payments 
23shall be
credited against the final tax liability of the 
24taxpayer's return for that
month filed under this Section or 
25Section 2f, as the case may be. Once
applicable, the 
26requirement of the making of quarter monthly payments to
the 
 
 
10300HB3856sam001- 112 -LRB103 30981 RJT 61863 a


1Department pursuant to this paragraph shall continue until 
2such
taxpayer's average monthly prepaid tax collections during 
3the preceding 2
complete calendar quarters is $25,000 or less. 
4If any such quarter monthly
payment is not paid at the time or 
5in the amount required, the taxpayer
shall be liable for 
6penalties and interest on such difference, except
insofar as 
7the taxpayer has previously made payments for that month in

8excess of the minimum payments previously due.
9 The provisions of this paragraph apply on and after 
10October 1, 2001.
Without regard to whether a taxpayer is 
11required to make quarter monthly
payments as specified above, 
12any taxpayer who is required by Section 2d of this
Act to 
13collect and remit prepaid taxes and has collected prepaid 
14taxes that
average in excess of $20,000 per month during the 
15preceding 4 complete calendar
quarters shall file a return 
16with the Department as required by Section 2f
and shall make 
17payments to the Department on or before the 7th, 15th, 22nd and

18last day of the month during which the liability is incurred. 
19Each payment
shall be in an amount equal to 22.5% of the 
20taxpayer's actual liability for the
month or 25% of the 
21taxpayer's liability for the same calendar month of the

22preceding year. The amount of the quarter monthly payments 
23shall be credited
against the final tax liability of the 
24taxpayer's return for that month filed
under this Section or 
25Section 2f, as the case may be. Once applicable, the

26requirement of the making of quarter monthly payments to the 
 
 
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1Department
pursuant to this paragraph shall continue until the 
2taxpayer's average monthly
prepaid tax collections during the 
3preceding 4 complete calendar quarters
(excluding the month of 
4highest liability and the month of lowest liability) is
less 
5than $19,000 or until such taxpayer's average monthly 
6liability to the
Department as computed for each calendar 
7quarter of the 4 preceding complete
calendar quarters is less 
8than $20,000. If any such quarter monthly payment is
not paid 
9at the time or in the amount required, the taxpayer shall be 
10liable
for penalties and interest on such difference, except 
11insofar as the taxpayer
has previously made payments for that 
12month in excess of the minimum payments
previously due.
13 If any payment provided for in this Section exceeds
the 
14taxpayer's liabilities under this Act, the Use Tax Act, the 
15Service
Occupation Tax Act and the Service Use Tax Act, as 
16shown on an original
monthly return, the Department shall, if 
17requested by the taxpayer, issue to
the taxpayer a credit 
18memorandum no later than 30 days after the date of
payment. The 
19credit evidenced by such credit memorandum may
be assigned by 
20the taxpayer to a similar taxpayer under this Act, the
Use Tax 
21Act, the Service Occupation Tax Act or the Service Use Tax Act, 
22in
accordance with reasonable rules and regulations to be 
23prescribed by the
Department. If no such request is made, the 
24taxpayer may credit such excess
payment against tax liability 
25subsequently to be remitted to the Department
under this Act, 
26the Use Tax Act, the Service Occupation Tax Act or the
Service 
 
 
10300HB3856sam001- 114 -LRB103 30981 RJT 61863 a


1Use Tax Act, in accordance with reasonable rules and 
2regulations
prescribed by the Department. If the Department 
3subsequently determined
that all or any part of the credit 
4taken was not actually due to the
taxpayer, the taxpayer's 
52.1% and 1.75% vendor's discount shall be reduced
by 2.1% or 
61.75% of the difference between the credit taken and that

7actually due, and that taxpayer shall be liable for penalties 
8and interest
on such difference.
9 If a retailer of motor fuel is entitled to a credit under 
10Section 2d of
this Act which exceeds the taxpayer's liability 
11to the Department under
this Act for the month for which the 
12taxpayer is filing a return, the
Department shall issue the 
13taxpayer a credit memorandum for the excess.
14 Beginning January 1, 1990, each month the Department shall 
15pay into
the Local Government Tax Fund, a special fund in the 
16State treasury which
is hereby created, the net revenue 
17realized for the preceding month from
the 1% tax imposed under 
18this Act.
19 Beginning January 1, 1990, each month the Department shall 
20pay into
the County and Mass Transit District Fund, a special 
21fund in the State
treasury which is hereby created, 4% of the 
22net revenue realized
for the preceding month from the 6.25% 
23general rate other than aviation fuel sold on or after 
24December 1, 2019. This exception for aviation fuel only 
25applies for so long as the revenue use requirements of 49 
26U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
 
 
10300HB3856sam001- 115 -LRB103 30981 RJT 61863 a


1 Beginning August 1, 2000, each
month the Department shall 
2pay into the
County and Mass Transit District Fund 20% of the 
3net revenue realized for the
preceding month from the 1.25% 
4rate on the selling price of motor fuel and
gasohol. If, in any 
5month, the tax on sales tax holiday items, as defined in 
6Section 2-8, is imposed at the rate of 1.25%, then the 
7Department shall pay 20% of the net revenue realized for that 
8month from the 1.25% rate on the selling price of sales tax 
9holiday items into the County and Mass Transit District Fund.
10 Beginning January 1, 1990, each month the Department shall 
11pay into
the Local Government Tax Fund 16% of the net revenue 
12realized for the
preceding month from the 6.25% general rate 
13on the selling price of
tangible personal property other than 
14aviation fuel sold on or after December 1, 2019. This 
15exception for aviation fuel only applies for so long as the 
16revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 
1747133 are binding on the State.
18 For aviation fuel sold on or after December 1, 2019, each 
19month the Department shall pay into the State Aviation Program 
20Fund 20% of the net revenue realized for the preceding month 
21from the 6.25% general rate on the selling price of aviation 
22fuel, less an amount estimated by the Department to be 
23required for refunds of the 20% portion of the tax on aviation 
24fuel under this Act, which amount shall be deposited into the 
25Aviation Fuel Sales Tax Refund Fund. The Department shall only 
26pay moneys into the State Aviation Program Fund and the 
 
 
10300HB3856sam001- 116 -LRB103 30981 RJT 61863 a


1Aviation Fuel Sales Tax Refund Fund under this Act for so long 
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
3U.S.C. 47133 are binding on the State. 
4 Beginning August 1, 2000, each
month the Department shall 
5pay into the
Local Government Tax Fund 80% of the net revenue 
6realized for the preceding
month from the 1.25% rate on the 
7selling price of motor fuel and gasohol. If, in any month, the 
8tax on sales tax holiday items, as defined in Section 2-8, is 
9imposed at the rate of 1.25%, then the Department shall pay 80% 
10of the net revenue realized for that month from the 1.25% rate 
11on the selling price of sales tax holiday items into the Local 
12Government Tax Fund.
13 Beginning October 1, 2009, each month the Department shall 
14pay into the Capital Projects Fund an amount that is equal to 
15an amount estimated by the Department to represent 80% of the 
16net revenue realized for the preceding month from the sale of 
17candy, grooming and hygiene products, and soft drinks that had 
18been taxed at a rate of 1% prior to September 1, 2009 but that 
19are now taxed at 6.25%. 
20 Beginning July 1, 2011, each
month the Department shall 
21pay into the Clean Air Act Permit Fund 80% of the net revenue 
22realized for the
preceding month from the 6.25% general rate 
23on the selling price of sorbents used in Illinois in the 
24process of sorbent injection as used to comply with the 
25Environmental Protection Act or the federal Clean Air Act, but 
26the total payment into the Clean Air Act Permit Fund under this 
 
 
10300HB3856sam001- 117 -LRB103 30981 RJT 61863 a


1Act and the Use Tax Act shall not exceed $2,000,000 in any 
2fiscal year. 
3 Beginning July 1, 2013, each month the Department shall 
4pay into the Underground Storage Tank Fund from the proceeds 
5collected under this Act, the Use Tax Act, the Service Use Tax 
6Act, and the Service Occupation Tax Act an amount equal to the 
7average monthly deficit in the Underground Storage Tank Fund 
8during the prior year, as certified annually by the Illinois 
9Environmental Protection Agency, but the total payment into 
10the Underground Storage Tank Fund under this Act, the Use Tax 
11Act, the Service Use Tax Act, and the Service Occupation Tax 
12Act shall not exceed $18,000,000 in any State fiscal year. As 
13used in this paragraph, the "average monthly deficit" shall be 
14equal to the difference between the average monthly claims for 
15payment by the fund and the average monthly revenues deposited 
16into the fund, excluding payments made pursuant to this 
17paragraph. 
18 Beginning July 1, 2015, of the remainder of the moneys 
19received by the Department under the Use Tax Act, the Service 
20Use Tax Act, the Service Occupation Tax Act, and this Act, each 
21month the Department shall deposit $500,000 into the State 
22Crime Laboratory Fund. 
23 Of the remainder of the moneys received by the Department 
24pursuant
to this Act, (a) 1.75% thereof shall be paid into the 
25Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on 
26and after July 1, 1989,
3.8% thereof shall be paid into the 
 
 
10300HB3856sam001- 118 -LRB103 30981 RJT 61863 a


1Build Illinois Fund; provided, however,
that if in any fiscal 
2year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case 
3may be, of the moneys received by the Department and required 
4to
be paid into the Build Illinois Fund pursuant to this Act, 
5Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax 
6Act, and Section 9 of the
Service Occupation Tax Act, such Acts 
7being hereinafter called the "Tax
Acts" and such aggregate of 
82.2% or 3.8%, as the case may be, of moneys
being hereinafter 
9called the "Tax Act Amount", and (2) the amount
transferred to 
10the Build Illinois Fund from the State and Local Sales Tax

11Reform Fund shall be less than the Annual Specified Amount (as 
12hereinafter
defined), an amount equal to the difference shall 
13be immediately paid into
the Build Illinois Fund from other 
14moneys received by the Department
pursuant to the Tax Acts; 
15the "Annual Specified Amount" means the amounts
specified 
16below for fiscal years 1986 through 1993:
17Fiscal YearAnnual Specified Amount
181986$54,800,000
191987$76,650,000
201988$80,480,000
211989$88,510,000
221990$115,330,000
231991$145,470,000
241992$182,730,000
251993$206,520,000;
26and means the Certified Annual Debt Service Requirement (as 
 
 
10300HB3856sam001- 119 -LRB103 30981 RJT 61863 a


1defined in
Section 13 of the Build Illinois Bond Act) or the 
2Tax Act Amount, whichever
is greater, for fiscal year 1994 and 
3each fiscal year thereafter; and
further provided, that if on 
4the last business day of any month the sum of
(1) the Tax Act 
5Amount required to be deposited into the Build Illinois
Bond 
6Account in the Build Illinois Fund during such month and (2) 
7the
amount transferred to the Build Illinois Fund from the 
8State and Local
Sales Tax Reform Fund shall have been less than 
91/12 of the Annual
Specified Amount, an amount equal to the 
10difference shall be immediately
paid into the Build Illinois 
11Fund from other moneys received by the
Department pursuant to 
12the Tax Acts; and, further provided, that in no
event shall the 
13payments required under the preceding proviso result in

14aggregate payments into the Build Illinois Fund pursuant to 
15this clause (b)
for any fiscal year in excess of the greater of 
16(i) the Tax Act Amount or
(ii) the Annual Specified Amount for 
17such fiscal year. The amounts payable
into the Build Illinois 
18Fund under clause (b) of the first sentence in this
paragraph 
19shall be payable only until such time as the aggregate amount 
20on
deposit under each trust indenture securing Bonds issued 
21and outstanding
pursuant to the Build Illinois Bond Act is 
22sufficient, taking into account
any future investment income, 
23to fully provide, in accordance with such
indenture, for the 
24defeasance of or the payment of the principal of,
premium, if 
25any, and interest on the Bonds secured by such indenture and on

26any Bonds expected to be issued thereafter and all fees and 
 
 
10300HB3856sam001- 120 -LRB103 30981 RJT 61863 a


1costs payable
with respect thereto, all as certified by the 
2Director of the Bureau of the
Budget (now Governor's Office of 
3Management and Budget). If on the last
business day of any 
4month in which Bonds are
outstanding pursuant to the Build 
5Illinois Bond Act, the aggregate of
moneys deposited in the 
6Build Illinois Bond Account in the Build Illinois
Fund in such 
7month shall be less than the amount required to be transferred

8in such month from the Build Illinois Bond Account to the Build 
9Illinois
Bond Retirement and Interest Fund pursuant to Section 
1013 of the Build
Illinois Bond Act, an amount equal to such 
11deficiency shall be immediately
paid from other moneys 
12received by the Department pursuant to the Tax Acts
to the 
13Build Illinois Fund; provided, however, that any amounts paid 
14to the
Build Illinois Fund in any fiscal year pursuant to this 
15sentence shall be
deemed to constitute payments pursuant to 
16clause (b) of the first sentence
of this paragraph and shall 
17reduce the amount otherwise payable for such
fiscal year 
18pursuant to that clause (b). The moneys received by the

19Department pursuant to this Act and required to be deposited 
20into the Build
Illinois Fund are subject to the pledge, claim 
21and charge set forth in
Section 12 of the Build Illinois Bond 
22Act.
23 Subject to payment of amounts into the Build Illinois Fund 
24as provided in
the preceding paragraph or in any amendment 
25thereto hereafter enacted, the
following specified monthly 
26installment of the amount requested in the
certificate of the 
 
 
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1Chairman of the Metropolitan Pier and Exposition
Authority 
2provided under Section 8.25f of the State Finance Act, but not 
3in
excess of sums designated as "Total Deposit", shall be 
4deposited in the
aggregate from collections under Section 9 of 
5the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
69 of the Service Occupation Tax Act, and
Section 3 of the 
7Retailers' Occupation Tax Act into the McCormick Place

8Expansion Project Fund in the specified 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
262009132,000,000
 
 
10300HB3856sam001- 122 -LRB103 30981 RJT 61863 a


12010139,000,000
22011146,000,000
32012153,000,000
42013161,000,000
52014170,000,000
62015179,000,000
72016189,000,000
82017199,000,000
92018210,000,000
102019221,000,000
112020233,000,000
122021300,000,000
132022300,000,000
142023300,000,000
152024 300,000,000
162025 300,000,000
172026 300,000,000
182027 375,000,000
192028 375,000,000
202029 375,000,000
212030 375,000,000
222031 375,000,000
232032 375,000,000
242033375,000,000
252034375,000,000
262035375,000,000
 
 
10300HB3856sam001- 123 -LRB103 30981 RJT 61863 a










12036450,000,000
2and 
3each fiscal year
4thereafter that bonds
5are outstanding under
6Section 13.2 of the
7Metropolitan Pier and
8Exposition Authority Act,
9but not after fiscal year 2060.
10 Beginning July 20, 1993 and in each month of each fiscal 
11year thereafter,
one-eighth of the amount requested in the 
12certificate of the Chairman of
the Metropolitan Pier and 
13Exposition Authority for that fiscal year, less
the amount 
14deposited into the McCormick Place Expansion Project Fund by 
15the
State Treasurer in the respective month under subsection 
16(g) of Section 13
of the Metropolitan Pier and Exposition 
17Authority Act, plus cumulative
deficiencies in the deposits 
18required under this Section for previous
months and years, 
19shall be deposited into the McCormick Place Expansion
Project 
20Fund, until the full amount requested for the fiscal year, but 
21not
in excess of the amount specified above as "Total 
22Deposit", has been deposited.
23 Subject to payment of amounts into the Capital Projects 
24Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, 
25and the McCormick Place Expansion Project Fund pursuant to the 
26preceding paragraphs or in any amendments thereto hereafter 
 
 
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1enacted, for aviation fuel sold on or after December 1, 2019, 
2the Department shall each month deposit into the Aviation Fuel 
3Sales Tax Refund Fund an amount estimated by the Department to 
4be required for refunds of the 80% portion of the tax on 
5aviation fuel under this Act. The Department shall only 
6deposit moneys into the Aviation Fuel Sales Tax Refund Fund 
7under this paragraph for so long as the revenue use 
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
9binding on the State. 
10 Subject to payment of amounts into the Build Illinois Fund 
11and the
McCormick Place Expansion Project Fund pursuant to the 
12preceding paragraphs
or in any amendments
thereto hereafter 
13enacted, beginning July 1, 1993 and ending on September 30, 
142013, the Department shall each
month pay into the Illinois 
15Tax Increment Fund 0.27% of 80% of the net revenue
realized for 
16the preceding month from the 6.25% general rate on the selling

17price of tangible personal property.
18 Subject to payment of amounts into the Build Illinois Fund 
19and the
McCormick Place Expansion Project Fund pursuant to the 
20preceding paragraphs or in any
amendments thereto hereafter 
21enacted, beginning with the receipt of the first
report of 
22taxes paid by an eligible business and continuing for a 
2325-year
period, the Department shall each month pay into the 
24Energy Infrastructure
Fund 80% of the net revenue realized 
25from the 6.25% general rate on the
selling price of 
26Illinois-mined coal that was sold to an eligible business.
For 
 
 
10300HB3856sam001- 125 -LRB103 30981 RJT 61863 a


1purposes of this paragraph, the term "eligible business" means 
2a new
electric generating facility certified pursuant to 
3Section 605-332 of the
Department of Commerce and Economic 
4Opportunity
Law of the Civil Administrative Code of Illinois.
5 Subject to payment of amounts into the Build Illinois 
6Fund, the McCormick Place Expansion Project Fund, and the 
7Illinois Tax Increment Fund, and the Energy Infrastructure 
8Fund pursuant to the preceding paragraphs or in any amendments 
9to this Section hereafter enacted, beginning on the first day 
10of the first calendar month to occur on or after August 26, 
112014 (the effective date of Public Act 98-1098), each month, 
12from the collections made under Section 9 of the Use Tax Act, 
13Section 9 of the Service Use Tax Act, Section 9 of the Service 
14Occupation Tax Act, and Section 3 of the Retailers' Occupation 
15Tax Act, the Department shall pay into the Tax Compliance and 
16Administration Fund, to be used, subject to appropriation, to 
17fund additional auditors and compliance personnel at the 
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
19the cash receipts collected during the preceding fiscal year 
20by the Audit Bureau of the Department under the Use Tax Act, 
21the Service Use Tax Act, the Service Occupation Tax Act, the 
22Retailers' Occupation Tax Act, and associated local occupation 
23and use taxes administered by the Department. 
24 Subject to payments of amounts into the Build Illinois 
25Fund, the McCormick Place Expansion Project Fund, the Illinois 
26Tax Increment Fund, the Energy Infrastructure Fund, and the 
 
 
10300HB3856sam001- 126 -LRB103 30981 RJT 61863 a


1Tax Compliance and Administration Fund as provided in this 
2Section, beginning on July 1, 2018 the Department shall pay 
3each month into the Downstate Public Transportation Fund the 
4moneys required to be so paid under Section 2-3 of the 
5Downstate Public Transportation Act.
6 Subject to successful execution and delivery of a 
7public-private agreement between the public agency and private 
8entity and completion of the civic build, beginning on July 1, 
92023, of the remainder of the moneys received by the 
10Department under the Use Tax Act, the Service Use Tax Act, the 
11Service Occupation Tax Act, and this Act, the Department shall 
12deposit the following specified deposits in the aggregate from 
13collections under the Use Tax Act, the Service Use Tax Act, the 
14Service Occupation Tax Act, and the Retailers' Occupation Tax 
15Act, as required under Section 8.25g of the State Finance Act 
16for distribution consistent with the Public-Private 
17Partnership for Civic and Transit Infrastructure Project Act. 
18The moneys received by the Department pursuant to this Act and 
19required to be deposited into the Civic and Transit 
20Infrastructure Fund are subject to the pledge, claim and 
21charge set forth in Section 25-55 of the Public-Private 
22Partnership for Civic and Transit Infrastructure Project Act. 
23As used in this paragraph, "civic build", "private entity", 
24"public-private agreement", and "public agency" have the 
25meanings provided in Section 25-10 of the Public-Private 
26Partnership for Civic and Transit Infrastructure Project Act. 
 
 
10300HB3856sam001- 127 -LRB103 30981 RJT 61863 a


1  Fiscal Year.............................Total Deposit
2  2024.....................................$200,000,000
3  2025....................................$206,000,000 
4  2026....................................$212,200,000 
5  2027....................................$218,500,000 
6  2028....................................$225,100,000 
7  2029....................................$288,700,000 
8  2030....................................$298,900,000 
9  2031....................................$309,300,000 
10  2032....................................$320,100,000 
11  2033....................................$331,200,000 
12  2034....................................$341,200,000 
13  2035....................................$351,400,000 
14  2036....................................$361,900,000 
15  2037....................................$372,800,000 
16  2038....................................$384,000,000 
17  2039....................................$395,500,000 
18  2040....................................$407,400,000 
19  2041....................................$419,600,000 
20  2042....................................$432,200,000 
21  2043....................................$445,100,000 
22 Beginning July 1, 2021 and until July 1, 2022, subject to 
23the payment of amounts into the County and Mass Transit 
24District Fund, the Local Government Tax Fund, the Build 
25Illinois Fund, the McCormick Place Expansion Project Fund, the 
26Illinois Tax Increment Fund, the Energy Infrastructure Fund, 
 
 
10300HB3856sam001- 128 -LRB103 30981 RJT 61863 a


1and the Tax Compliance and Administration Fund as provided in 
2this Section, the Department shall pay each month into the 
3Road Fund the amount estimated to represent 16% of the net 
4revenue realized from the taxes imposed on motor fuel and 
5gasohol. Beginning July 1, 2022 and until July 1, 2023, 
6subject to the payment of amounts into the County and Mass 
7Transit District Fund, the Local Government Tax Fund, the 
8Build Illinois Fund, the McCormick Place Expansion Project 
9Fund, the Illinois Tax Increment Fund, the Energy 
10Infrastructure Fund, and the Tax Compliance and Administration 
11Fund as provided in this Section, the Department shall pay 
12each month into the Road Fund the amount estimated to 
13represent 32% of the net revenue realized from the taxes 
14imposed on motor fuel and gasohol. Beginning July 1, 2023 and 
15until July 1, 2024, subject to the payment of amounts into the 
16County and Mass Transit District Fund, the Local Government 
17Tax Fund, the Build Illinois Fund, the McCormick Place 
18Expansion Project Fund, the Illinois Tax Increment Fund, the 
19Energy Infrastructure Fund, and the Tax Compliance and 
20Administration Fund as provided in this Section, the 
21Department shall pay each month into the Road Fund the amount 
22estimated to represent 48% of the net revenue realized from 
23the taxes imposed on motor fuel and gasohol. Beginning July 1, 
242024 and until July 1, 2025, subject to the payment of amounts 
25into the County and Mass Transit District Fund, the Local 
26Government Tax Fund, the Build Illinois Fund, the McCormick 
 
 
10300HB3856sam001- 129 -LRB103 30981 RJT 61863 a


1Place Expansion Project Fund, the Illinois Tax Increment Fund, 
2the Energy Infrastructure Fund, and the Tax Compliance and 
3Administration Fund as provided in this Section, the 
4Department shall pay each month into the Road Fund the amount 
5estimated to represent 64% of the net revenue realized from 
6the taxes imposed on motor fuel and gasohol. Beginning on July 
71, 2025, subject to the payment of amounts into the County and 
8Mass Transit District Fund, the Local Government Tax Fund, the 
9Build Illinois Fund, the McCormick Place Expansion Project 
10Fund, the Illinois Tax Increment Fund, the Energy 
11Infrastructure Fund, and the Tax Compliance and Administration 
12Fund as provided in this Section, the Department shall pay 
13each month into the Road Fund the amount estimated to 
14represent 80% of the net revenue realized from the taxes 
15imposed on motor fuel and gasohol. As used in this paragraph 
16"motor fuel" has the meaning given to that term in Section 1.1 
17of the Motor Fuel Tax Law, and "gasohol" has the meaning given 
18to that term in Section 3-40 of the Use Tax Act.
19 Of the remainder of the moneys received by the Department 
20pursuant to
this Act, 75% thereof shall be paid into the State 
21treasury Treasury and 25% shall
be reserved in a special 
22account and used only for the transfer to the
Common School 
23Fund as part of the monthly transfer from the General Revenue

24Fund in accordance with Section 8a of the State Finance Act.
25 The Department may, upon separate written notice to a 
26taxpayer,
require the taxpayer to prepare and file with the 
 
 
10300HB3856sam001- 130 -LRB103 30981 RJT 61863 a


1Department on a form
prescribed by the Department within not 
2less than 60 days after receipt
of the notice an annual 
3information return for the tax year specified in
the notice. 
4Such annual return to the Department shall include a
statement 
5of gross receipts as shown by the retailer's last Federal 
6income
tax return. If the total receipts of the business as 
7reported in the
Federal income tax return do not agree with the 
8gross receipts reported to
the Department of Revenue for the 
9same period, the retailer shall attach
to his annual return a 
10schedule showing a reconciliation of the 2
amounts and the 
11reasons for the difference. The retailer's annual
return to 
12the Department shall also disclose the cost of goods sold by

13the retailer during the year covered by such return, opening 
14and closing
inventories of such goods for such year, costs of 
15goods used from stock
or taken from stock and given away by the 
16retailer during such year,
payroll information of the 
17retailer's business during such year and any
additional 
18reasonable information which the Department deems would be

19helpful in determining the accuracy of the monthly, quarterly 
20or annual
returns filed by such retailer as provided for in 
21this Section.
22 If the annual information return required by this Section 
23is not
filed when and as required, the taxpayer shall be liable 
24as follows:
25  (i) Until January 1, 1994, the taxpayer shall be 
26 liable
for a penalty equal to 1/6 of 1% of the tax due from 
 
 
10300HB3856sam001- 131 -LRB103 30981 RJT 61863 a


1 such taxpayer under
this Act during the period to be 
2 covered by the annual return for each
month or fraction of 
3 a month until such return is filed as required, the

4 penalty to be assessed and collected in the same manner as 
5 any other
penalty provided for in this Act.
6  (ii) On and after January 1, 1994, the taxpayer shall 
7 be
liable for a penalty as described in Section 3-4 of the 
8 Uniform Penalty and
Interest Act.
9 The chief executive officer, proprietor, owner or highest 
10ranking
manager shall sign the annual return to certify the 
11accuracy of the
information contained therein. Any person who 
12willfully signs the
annual return containing false or 
13inaccurate information shall be guilty
of perjury and punished 
14accordingly. The annual return form prescribed
by the 
15Department shall include a warning that the person signing the

16return may be liable for perjury.
17 The provisions of this Section concerning the filing of an 
18annual
information return do not apply to a retailer who is not 
19required to
file an income tax return with the United States 
20Government.
21 As soon as possible after the first day of each month, upon 
22certification
of the Department of Revenue, the Comptroller 
23shall order transferred and
the Treasurer shall transfer from 
24the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
25equal to 1.7% of 80% of the net revenue realized
under this Act 
26for the second preceding
month.
Beginning April 1, 2000, this 
 
 
10300HB3856sam001- 132 -LRB103 30981 RJT 61863 a


1transfer is no longer required
and shall not be made.
2 Net revenue realized for a month shall be the revenue 
3collected by the
State pursuant to this Act, less the amount 
4paid out during that month as
refunds to taxpayers for 
5overpayment of liability.
6 For greater simplicity of administration, manufacturers, 
7importers
and wholesalers whose products are sold at retail in 
8Illinois by
numerous retailers, and who wish to do so, may 
9assume the responsibility
for accounting and paying to the 
10Department all tax accruing under this
Act with respect to 
11such sales, if the retailers who are affected do not
make 
12written objection to the Department to this arrangement.
13 Any person who promotes, organizes, provides retail 
14selling space for
concessionaires or other types of sellers at 
15the Illinois State Fair, DuQuoin
State Fair, county fairs, 
16local fairs, art shows, flea markets and similar
exhibitions 
17or events, including any transient merchant as defined by 
18Section 2
of the Transient Merchant Act of 1987, is required to 
19file a report with the
Department providing the name of the 
20merchant's business, the name of the
person or persons engaged 
21in merchant's business, the permanent address and
Illinois 
22Retailers Occupation Tax Registration Number of the merchant, 
23the
dates and location of the event and other reasonable 
24information that the
Department may require. The report must 
25be filed not later than the 20th day
of the month next 
26following the month during which the event with retail sales

 
 
10300HB3856sam001- 133 -LRB103 30981 RJT 61863 a


1was held. Any person who fails to file a report required by 
2this Section
commits a business offense and is subject to a 
3fine not to exceed $250.
4 Any person engaged in the business of selling tangible 
5personal
property at retail as a concessionaire or other type 
6of seller at the
Illinois State Fair, county fairs, art shows, 
7flea markets and similar
exhibitions or events, or any 
8transient merchants, as defined by Section 2
of the Transient 
9Merchant Act of 1987, may be required to make a daily report
of 
10the amount of such sales to the Department and to make a daily 
11payment of
the full amount of tax due. The Department shall 
12impose this
requirement when it finds that there is a 
13significant risk of loss of
revenue to the State at such an 
14exhibition or event. Such a finding
shall be based on evidence 
15that a substantial number of concessionaires
or other sellers 
16who are not residents of Illinois will be engaging in
the 
17business of selling tangible personal property at retail at 
18the
exhibition or event, or other evidence of a significant 
19risk of loss of revenue
to the State. The Department shall 
20notify concessionaires and other sellers
affected by the 
21imposition of this requirement. In the absence of
notification 
22by the Department, the concessionaires and other sellers
shall 
23file their returns as otherwise required in this Section.
24(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; 
25101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. 
266-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; 
 
 
10300HB3856sam001- 134 -LRB103 30981 RJT 61863 a


1101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article 
260, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section 
365-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. 
41-1-23; revised 12-13-22.)

5 Section 2-60. The Southwestern Illinois Metropolitan and 
6Regional Planning Act is amended by changing Section 35 as 
7follows:




8 (70 ILCS 1710/35) (from Ch. 85, par. 1185)



9 Sec. 35. At the close of each fiscal year, the Commission 
10shall prepare a
complete report of its receipts and 
11expenditures during the fiscal year.
A copy of this report 
12shall be filed with the Governor and with the
treasurer of each 
13county included in the Metropolitan and Regional
Counties 
14Area. In addition, on or before December 31 of each even

15numbered year, the Commission shall prepare jointly with the 
16Department
of Commerce and Economic Opportunity, a report of 
17its activities during the
biennium indicating how its funds 
18were expended, indicating the amount
of the appropriation 
19requested for the next biennium and explaining how
the 
20appropriation will be utilized to carry out its 
21responsibilities. A
copy of this report shall be filed with 
22the Governor, the Senate and the
House of Representatives.

23(Source: P.A. 94-793, eff. 5-19-06.)



 
 
10300HB3856sam001- 135 -LRB103 30981 RJT 61863 a


1 (730 ILCS 5/3-5-3 rep.)


2 (730 ILCS 5/5-8-1.3 rep.)

3 Section 2-70. The Unified Code of Corrections is amended 
4by repealing Sections 3-5-3 and 5-8-1.3.

5 Section 2-75. The Workers' Compensation Act is amended by 
6changing Section 18.1 as follows:

7 (820 ILCS 305/18.1)
8 Sec. 18.1. Claims by former and current employees of the 
9Commission. All claims by current and former employees and 
10appointees of the Commission shall be assigned to a certified 
11independent arbitrator not employed by the Commission 
12designated by the Chairman. In preparing the roster of 
13approved certified independent arbitrators, the Chairman shall 
14seek the advice and recommendation of the Commission or the 
15Workers' Compensation Advisory Board at his or her discretion. 
16The Chairman shall designate an arbitrator from a list of 
17approved certified arbitrators provided by the Commission 
18Review Board. If the Chairman is the claimant, then the 
19independent arbitrator from the approved list shall be 
20designated by the longest serving Commissioner. The designated 
21independent arbitrator shall have the authority of arbitrators 
22of the Commission regarding settlement and adjudication of the 
23claim of the current and former employees and appointees of 
24the Commission. The decision of the independent arbitrator 
 
 
10300HB3856sam001- 136 -LRB103 30981 RJT 61863 a


1shall become the decision of the Commission. An appeal of the 
2independent arbitrator's decision shall be subject to judicial 
3review in accordance with subsection (f) of Section 19.

4(Source: P.A. 97-18, eff. 6-28-11.)


5 (820 ILCS 305/14.1 rep.)

6 Section 2-80. The Workers' Compensation Act is amended by 
7repealing Section 14.1.

8
ARTICLE 3.


9 Section 3-5. The Department of Agriculture Law of the 
10Civil Administrative
Code of Illinois is amended by changing 
11Section 205-40 as follows:



12 (20 ILCS 205/205-40) (was 20 ILCS 205/40.31)



13 Sec. 205-40. Export consulting service and standards. The

14Department and, upon request, the in cooperation with the

15Department of Commerce and Economic Opportunity, shall (1) 
16provide a consulting service to
those who desire to export 
17farm products, commodities, and supplies
and
guide them in 
18their efforts to improve trade relations; (2) cooperate
with 
19agencies and instrumentalities of the federal government to 
20develop
export grade standards for farm products, commodities, 
21and supplies
produced in Illinois and adopt reasonable rules 
22and regulations to
ensure that exports of those products,

 
 
10300HB3856sam001- 137 -LRB103 30981 RJT 61863 a


1commodities,
and supplies comply
with those standards; (3) 
2upon request and after inspection of any
such
farm product, 
3commodity, or supplies, certify compliance or noncompliance

4with those standards; (4) provide an informational program to

5existing
and potential foreign importers of farm products, 
6commodities, and
supplies; (5) qualify for U. S. Department of 
7Agriculture matching
funds for overseas promotion of farm 
8products, commodities, and supplies
according to the federal 
9requirements regarding State expenditures that
are eligible 
10for matching funds; and (6) provide a consulting service to

11persons who desire to export processed or value-added 
12agricultural
products
and assist those persons in ascertaining 
13legal and regulatory
restrictions
and market preferences that 
14affect the sale of value-added
agricultural products
in 
15foreign markets.

16(Source: P.A. 100-110, eff. 8-15-17.)



17 (20 ILCS 605/605-820 rep.)

18 Section 3-10. The Department of Commerce and Economic 
19Opportunity Law of the
Civil Administrative Code of Illinois 
20is amended by repealing Section 605-820.

21 (20 ILCS 630/3 rep.)
22 (20 ILCS 630/5 rep.)
23 Section 3-22. The Illinois Emergency Employment 
24Development Act is amended by repealing Sections 3 and 5.

 
 
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1 Section 3-25. The Renewable Energy, Energy Efficiency, and 
2Coal Resources
Development Law of 1997 is amended by changing 
3Section 6-6 as follows:




4 (20 ILCS 687/6-6)



5 (Section scheduled to be repealed on December 31, 2025)

6 Sec. 6-6. Energy efficiency program. 

7 (a) For the year beginning January 1, 1998, and
thereafter 
8as provided in this Section, each electric utility
as defined 
9in Section 3-105 of the Public Utilities Act and each

10alternative retail electric supplier as defined in Section 
1116-102 of the
Public Utilities Act supplying
electric power 
12and energy to retail customers located in the
State of 
13Illinois shall contribute annually
a pro rata share of
a total 
14amount of $3,000,000 based upon the number of
kilowatt-hours 
15sold by each such entity in the 12 months
preceding the year of 
16contribution. On or before May 1 of each year, the
Illinois 
17Commerce Commission shall
determine and notify the Agency
of 
18the pro rata share
owed by each electric utility and each 
19alternative retail electric supplier
based upon information 
20supplied annually to the Illinois Commerce
Commission. On or 
21before June 1 of each year, the Agency
shall
send written 
22notification to each electric utility and each alternative 
23retail
electric supplier of the amount of pro rata share they 
24owe.
These contributions shall
be remitted to the Illinois 
 
 
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1Environmental Protection Agency Department of Revenue on or 
2before June 30 of each
year the contribution is due on a return 
3prescribed and furnished by the Illinois Environmental 
4Protection Agency
Department of Revenue showing such 
5information as the Illinois Environmental Protection Agency 
6Department of Revenue may
reasonably require. The funds 
7received pursuant to this Section shall be subject to the

8appropriation of funds by the General Assembly. The Illinois 
9Environmental Protection Agency
Department of Revenue shall 
10place the funds remitted under this Section
in a trust fund, 
11that is hereby created in the State Treasury,
called the 
12Energy Efficiency Trust Fund.
If an electric utility or 
13alternative retail electric supplier does not remit
its
pro 
14rata share to the Illinois Environmental Protection Agency 
15Department of Revenue, the Illinois Environmental Protection 
16Agency Department of Revenue
must inform the Illinois Commerce 
17Commission of such failure. The Illinois
Commerce Commission 
18may then revoke the certification of that electric
utility or 
19alternative retail electric supplier. The Illinois Commerce

20Commission may not renew the certification of any electric 
21utility or
alternative retail electric supplier that is 
22delinquent in paying its pro
rata
share. These changes made to 
23this subsection (a) by this amendatory Act of the 103rd 
24General Assembly apply beginning July 1, 2023. 

25 (b) The Agency shall disburse the
moneys in the
Energy 
26Efficiency Trust Fund to benefit residential electric 
 
 
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1customers
through projects which the Agency has
determined 
2will
promote energy efficiency in the State of Illinois. The

3Department of Commerce and Economic Opportunity shall 
4establish a list of
projects eligible for
grants from the 
5Energy Efficiency Trust Fund including, but
not limited to, 
6supporting energy efficiency efforts for low-income 
7households,
replacing energy inefficient windows with
more 
8efficient windows, replacing energy inefficient
appliances 
9with more efficient appliances, replacing energy
inefficient 
10lighting with more efficient lighting, insulating
dwellings 
11and buildings, using market incentives to encourage energy

12efficiency, and such other projects which will
increase energy 
13efficiency in homes and rental properties.

14 (c) The Agency may, by administrative rule, establish

15criteria and an
application process for this grant program.

16 (d) (Blank).

17 (e) (Blank).

18(Source: P.A. 102-444, eff. 8-20-21.)


19 (20 ILCS 3934/Act rep.)
20 Section 3-55. The Electronic Health Records Taskforce Act 
21is repealed.

22 Section 3-60. The Green Governments Illinois Act is 
23amended by changing Section 15 as follows:

 
 
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1 (20 ILCS 3954/15)

2 Sec. 15.Council membership and administrative support. 
3Representatives from various State agencies and State 
4universities with specific fiscal, procurement, educational, 
5and environmental policy expertise shall comprise the Council. 
6Until the effective date of this amendatory Act of the 97th 
7General Assembly, the Lieutenant Governor is the chair of the 
8Council. On and after the effective date of this amendatory 
9Act of the 97th General Assembly, the Governor is the chair of 
10the Council, and the Lieutenant Governor, or his or her 
11designee, shall be a member of the council. The director or 
12President, respectively, of each of the following State 
13agencies and State universities, or his or her designee, is a 
14member of the Council: the Department of Commerce and Economic 
15Opportunity, the Environmental Protection Agency, the 
16University of Illinois, the Department of Natural Resources, 
17the Department of Central Management Services, the Governor's 
18Office of Management and Budget, the Department of 
19Agriculture, the Department of Transportation, the Department 
20of Corrections, the Department of Human Services, the 
21Department of Public Health, the State Board of Education, the 
22Board of Higher Education, and the Capital Development Board. 
23 The Office of the Governor shall provide administrative 
24support to the Council. A minimum of one staff position in the 
25Office of the Governor shall be dedicated to the Green 
26Governments Illinois program.

 
 
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1(Source: P.A. 97-573, eff. 8-25-11; 98-346, eff. 8-14-13.)

2 (30 ILCS 105/5.914 rep.)
3 Section 3-63. The State Finance Act is amended by 
4repealing Section 5.914.

5 Section 3-65. The State Finance Act is amended by changing 
6Sections 5k and 6z-75 as follows:

7 (30 ILCS 105/5k)
8 Sec. 5k. Cash flow borrowing and general funds liquidity; 
9FY15. 
10 (a) In order to meet cash flow deficits and to maintain 
11liquidity in the General Revenue Fund and the Health Insurance 
12Reserve Fund, on and after July 1, 2014 and through June 30, 
132015, the State Treasurer and the State Comptroller shall make 
14transfers to the General Revenue Fund and the Health Insurance 
15Reserve Fund, as directed by the Governor, out of special 
16funds of the State, to the extent allowed by federal law. No 
17such transfer may reduce the cumulative balance of all of the 
18special funds of the State to an amount less than the total 
19debt service payable during the 12 months immediately 
20following the date of the transfer on any bonded indebtedness 
21of the State and any certificates issued under the Short Term 
22Borrowing Act. At no time shall the outstanding total 
23transfers made from the special funds of the State to the 
 
 
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1General Revenue Fund and the Health Insurance Reserve Fund 
2under this Section exceed $650,000,000; once the amount of 
3$650,000,000 has been transferred from the special funds of 
4the State to the General Revenue Fund and the Health Insurance 
5Reserve Fund, additional transfers may be made from the 
6special funds of the State to the General Revenue Fund and the 
7Health Insurance Reserve Fund under this Section only to the 
8extent that moneys have first been re-transferred from the 
9General Revenue Fund and the Health Insurance Reserve Fund to 
10those special funds of the State. Notwithstanding any other 
11provision of this Section, no such transfer may be made from 
12any special fund that is exclusively collected by or 
13appropriated to any other constitutional officer without the 
14written approval of that constitutional officer.
15 (b) If moneys have been transferred to the General Revenue 
16Fund and the Health Insurance Reserve Fund pursuant to 
17subsection (a) of this Section, this amendatory Act of the 
1898th General Assembly shall constitute the continuing 
19authority for and direction to the State Treasurer and State 
20Comptroller to reimburse the funds of origin from the General 
21Revenue Fund by transferring to the funds of origin, at such 
22times and in such amounts as directed by the Governor when 
23necessary to support appropriated expenditures from the funds, 
24an amount equal to that transferred from them plus any 
25interest that would have accrued thereon had the transfer not 
26occurred. When any of the funds from which moneys have been 
 
 
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1transferred pursuant to subsection (a) have insufficient cash 
2from which the State Comptroller may make expenditures 
3properly supported by appropriations from the fund, then the 
4State Treasurer and State Comptroller shall transfer from the 
5General Revenue Fund to the fund only such amount as is 
6immediately necessary to satisfy outstanding expenditure 
7obligations on a timely basis.
8 (c) On the first day of each quarterly period in each 
9fiscal year, until such time as a report indicates that all 
10moneys borrowed and interest pursuant to this Section have 
11been repaid, the Governor's Office of Management and Budget 
12shall provide to the President and the Minority Leader of the 
13Senate, the Speaker and the Minority Leader of the House of 
14Representatives, and the Commission on Government Forecasting 
15and Accountability a report on all transfers made pursuant to 
16this Section in the prior fiscal year quarterly period. The 
17report must be provided in electronic format. The report must 
18include all of the following:
19  (1) The date each transfer was made.
20  (2) The amount of each transfer.
21  (3) In the case of a transfer from the General Revenue 
22 Fund to a fund of origin pursuant to subsection (b) of this 
23 Section, the amount of interest being paid to the fund of 
24 origin.
25  (4) The end of day balance of the fund of
origin, the 
26 General Revenue Fund and the Health Insurance Reserve Fund 
 
 
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1 on the date the transfer was made.

2(Source: P.A. 98-682, eff. 6-30-14; 99-523, eff. 6-30-16.)

3 (30 ILCS 105/6z-75)

4 Sec. 6z-75. The Illinois Power Agency Trust Fund.
5 (a) Creation. The Illinois Power Agency Trust Fund is 
6created as a special fund in the State treasury. The State 
7Treasurer shall be the custodian of the Fund. Amounts in the 
8Fund, both principal and interest not appropriated, shall be 
9invested as provided by law.
10 (b) Funding and investment.
11  (1) The Illinois Power Agency Trust Fund may accept, 
12 receive, and administer any grants, loans, or other funds 
13 made available to it by any source. Any such funds 
14 received by the Fund shall not be considered income, but 
15 shall be added to the principal of the Fund.
16  (2) The investments of the Fund shall be managed by 
17 the Illinois State Board of Investment, for the purpose of 
18 obtaining a total return on investments for the long term, 
19 as provided for under Article 22A of the Illinois Pension 
20 Code.
21 (c) Investment proceeds. Subject to the provisions of 
22subsection (d) of this Section, the General Assembly may 
23annually appropriate from the Illinois Power Agency Trust Fund 
24to the Illinois Power Agency Operations Fund an amount 
25calculated not to exceed 90% of the prior fiscal year's annual 
 
 
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1investment income earned by the Illinois Power Agency Trust 
2Fund to the Illinois Power Agency. Any investment income not 
3appropriated by the General Assembly in a given fiscal year 
4shall be added to the principal of the Fund, and thereafter 
5considered a part thereof and not subject to appropriation as 
6income earned by the Fund.
7 (d) Expenditures.
8  (1) During Fiscal Year 2008 and Fiscal Year 2009, the 
9 General Assembly shall not appropriate any of the 
10 investment income earned by the Illinois Power Agency 
11 Trust Fund to the Illinois Power Agency.
12  (2) During Fiscal Year 2010 and Fiscal Year 2011, the 
13 General Assembly shall appropriate a portion of the 
14 investment income earned by the Illinois Power Agency 
15 Trust Fund to repay to the General Revenue Fund of the 
16 State of Illinois those amounts, if any, appropriated from 
17 the General Revenue Fund for the operation of the Illinois 
18 Power Agency during Fiscal Year 2008 and Fiscal Year 2009, 
19 so that at the end of Fiscal Year 2011, the entire amount, 
20 if any, appropriated from the General Revenue Fund for the 
21 operation of the Illinois Power Agency during Fiscal Year 
22 2008 and Fiscal Year 2009 will be repaid in full to the 
23 General Revenue Fund.
24  (3) In Fiscal Year 2012 and thereafter, the General 
25 Assembly shall consider the need to balance its 
26 appropriations from the investment income earned by the 
 
 
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1 Fund with the need to provide for the growth of the 
2 principal of the Illinois Power Agency Trust Fund in order 
3 to ensure that the Fund is able to produce sufficient 
4 investment income to fund the operations of the Illinois 
5 Power Agency in future years.
6  (4) If the Illinois Power Agency shall cease 
7 operations, then, unless otherwise provided for by law or 
8 appropriation, the principal and any investment income 
9 earned by the Fund shall be transferred into the 
10 Supplemental Low-Income Energy Assistance Fund.
11 (e) Implementation. The provisions of this Section shall 
12not be operative until the Illinois Power Agency Trust Fund 
13has accumulated a principal balance of $25,000,000.


14(Source: P.A. 102-1071, eff. 6-10-22.)

15 Section 3-70. The Industrial Development Assistance Law is 
16amended by changing Sections 4, 5, and 7 as follows:




17 (30 ILCS 720/4) (from Ch. 85, par. 894)



18 Sec. 4. Recognition of industrial development agencies. 
19The Department, upon receipt of certified copies of such 
20resolutions
as may be necessary to satisfy it that an 
21industrial development agency has
been duly chosen to act 
22within a particular county, may shall recognize such

23industrial development agency as the sole such agency within 
24such county
for the purposes of this Act.

 
 
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1(Source: P.A. 76-1961.)





2 (30 ILCS 720/5) (from Ch. 85, par. 895)



3 Sec. 5. 
Applications
for and approval of grants to 
4industrial development agencies. Subject to appropriation, the

5The Department is authorized to make grants to recognized 
6industrial
development agencies, to assist such agencies in 
7the financing of their
operational costs for the purposes of 
8making studies, surveys and
investigations, the compilation of 
9data and statistics and in the carrying
out of planning and 
10promotional programs; but before any such grant may be
made,

11 (A) The industrial development agency shall have made 
12application to the
Department for such grant, and shall have 
13therein set forth the studies
proposed to be made, the 
14statistics, data and surveys proposed to be
completed, and the 
15program proposed to be undertaken for the purpose of

16encouraging and stimulating industrial development in the 
17county. The
application shall further state, under oath or 
18affirmation, with evidence
thereof satisfactory to the 
19department, the amount of funds held by or
committed or 
20subscribed to the industrial development agency for

21application to the purposes herein described and the amount of 
22the grant
for which application is made; and

23 (B) The Department, after review of the application, if 
24satisfied that
the program of the industrial development 
25agency appears to be in accord
with the purposes of this Act, 
 
 
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1shall authorize the making of a matching
grant to such 
2industrial development agency equal to funds of the agency

3allocated by it to the program described in its application; 
4but such State
grant shall not exceed an amount equal to 
5one-twentieth of one dollar for
each inhabitant of the county 
6or counties represented by such agency as
determined by the 
7last preceding decennial United States Census.

8(Source: P.A. 76-1961.)





9 (30 ILCS 720/7) (from Ch. 85, par. 897)



10 Sec. 7. Rules and regulations of the department. In order 
11to effectuate and enforce the provisions of this Act, the

12Department may adopt is authorized to promulgate necessary 
13rules and regulations and
prescribe procedures in order to 
14assure compliance by industrial
development agencies in 
15carrying out the purposes for which grants may be
made 
16hereunder.

17(Source: P.A. 76-1961.)


18 Section 3-75. The Build Illinois Act is amended by 
19changing Section 9-4.2a as follows:

20 (30 ILCS 750/9-4.2a)
21 Sec. 9-4.2a. Rural micro-business loans.


22 (a) In order to increase the growth of small rural 
23businesses, the rural micro-business loan program is created 
 
 
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1and shall be administered by the Department of Commerce and 
2Economic Opportunity, subject to appropriation. This program 
3shall help small businesses that lack sufficient collateral or 
4equity access funds at competitive terms to help create or 
5retain jobs, modernize equipment or facilities, and maintain 
6their competitiveness.
7 (b) In the making of loans for rural micro-businesses, as 
8defined below, the Department is authorized to employ 
9different criteria in lieu of the general provisions of 
10subsections (b), (d), (e), (f), (h), and (i) of Section 9-4. 
11The Department shall adopt rules for the administration of 
12this program.
13 For purposes of this Section, "rural micro-business" means 
14a business that: (i) employs 5 or fewer full-time employees, 
15including the owner if the owner is an employee, and (ii) is 
16based on the production, processing, or marketing of 
17agricultural products, forest products, cottage and craft 
18products, or tourism.
19 (c) The Department may shall determine by rule the amount, 
20term, interest rate, and allowable uses of loans awarded under 
21this program, except that:
22  (1) The loan shall not exceed $25,000 or 50% of the 
23 business
project costs, unless the Director of the 
24 Department determines that a waiver of these limits is 
25 required to meet the purposes of this Act.
26  (2) The loan shall only be made if the Department 
 
 
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1 determines that the number of jobs to be created or 
2 retained by the business is reasonable in relation to the 
3 loan funds requested.
4  (3) The borrower shall provide a written statement of 
5 the funds required to establish or support the business 
6 and shall provide equity capital in an amount equal to 10% 
7 of the first $10,000 of the required funds and equity 
8 capital, other loans, or leveraged capital, or any 
9 combination thereof, in an amount equal to 50% of any 
10 additional required funds.
11  (4) The loan shall be in a principal amount and form 
12 and
contain terms and provisions with respect to security, 
13 insurance, reporting, delinquency charges, default 
14 remedies, and other matters that the Department determines 
15 are appropriate to protect the public interest and are 
16 consistent with the purposes of this Section. The terms 
17 and provisions may be less than required for similar loans 
18 not covered by this Section.
19  (5) The Department shall award no less than 80% of the 
20 amount available for this program for loans to businesses 
21 that are located in counties with a population of 100,000 
22 or less.


23(Source: P.A. 94-392, eff. 8-1-05.)

24 Section 3-80. The State Mandates Act is amended by 
25changing Section 4 as follows:

 
 
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1 (30 ILCS 805/4) (from Ch. 85, par. 2204)

2 Sec. 4. Collection and maintenance of information 
3concerning state
mandates.

4 (a) The Department of Commerce and Economic Opportunity, 
5hereafter referred to
as the Department, shall, subject to 
6appropriation, be responsible for:


7  (1) Collecting and maintaining information on State 
8 mandates, including
information required for effective 
9 implementation of the provisions of this
Act.


10  (2) Reviewing local government applications for 
11 reimbursement submitted
under this Act in cases in which 
12 the General Assembly has appropriated funds
to reimburse 
13 local governments for costs associated with the 
14 implementation of
a State mandate. In cases in which there 
15 is no appropriation for
reimbursement, upon a request for 
16 determination of a mandate by a unit of local
government, 
17 or more than one unit of local government filing a single 
18 request,
other than a school district or a community 
19 college district, the Department
shall determine whether a 
20 Public Act constitutes a mandate and, if so, the
Statewide 
21 cost of implementation.


22  (3) Hearing complaints or suggestions from local 
23 governments and other
affected organizations as to 
24 existing or proposed State mandates.


25  (4) Reporting each year to the Governor and the 
 
 
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1 General Assembly regarding
the administration of 
2 provisions of this Act and changes proposed to this
Act.


3 The Commission on Government Forecasting and 
4Accountability shall conduct
public hearings as needed to 
5review the
information collected and the
recommendations made 
6by the Department under this subsection (a). The
Department 
7shall cooperate fully with the Commission on Government 
8Forecasting and Accountability, providing any
information, 
9supporting documentation and other assistance required by the 
10Commission on Government Forecasting and Accountability
to 
11facilitate the conduct of the
hearing.


12 (b) Within 2 years following the effective date of this 
13Act,
the Department shall, subject to appropriation, collect 
14and tabulate relevant information as to the
nature and scope 
15of each existing State mandate, including but not
necessarily 
16limited to (i) identity of type of local government and
local 
17government agency or official to whom the mandate is directed;

18(ii) whether or not an identifiable local direct cost is 
19necessitated by
the mandate and the estimated annual amount; 
20(iii) extent of State
financial participation, if any, in 
21meeting identifiable costs;
(iv) State agency, if any, charged 
22with supervising the implementation
of the mandate; and (v) a 
23brief description of the mandate and a citation of
its origin 
24in statute or regulation.


25 (c) The resulting information from subsection (b) shall
be 
26published in a catalog
available to members of the General 
 
 
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1Assembly, State and local officials,
and interested citizens. 
2As new mandates are enacted they shall be added
to the catalog, 
3and each January 31 the Department shall, subject to 
4appropriation, list each new
mandate enacted at the preceding 
5session of the General Assembly, and
the estimated additional 
6identifiable direct costs, if any imposed upon
local 
7governments. A revised version of the catalog shall, subject 
8to appropriation, be published
every 2 years beginning with 
9the publication date of the first catalog.


10 (d) Failure of the General Assembly to appropriate 
11adequate
funds for reimbursement as required by this Act shall 
12not relieve the
Department of Commerce and Economic 
13Opportunity from
its obligations under this
Section.


14(Source: P.A. 100-1148, eff. 12-10-18.)



15 (70 ILCS 210/22.1 rep.)

16 Section 3-85. The Metropolitan Pier and Exposition 
17Authority Act is amended by repealing Section 22.1.

18 Section 3-90. The Forensic Psychiatry Fellowship Training 
19Act is amended by changing Section 5 as follows:

20 (110 ILCS 46/5)

21 Sec. 5. Creation of program.  The University of Illinois 
22at Chicago and Southern Illinois University shall expand their 
23focuses on enrolling, training, and graduating forensic mental 
 
 
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1health professionals by each creating, subject to 
2appropriations, a forensic psychiatry fellowship training 
3program at their Colleges of Medicine.

4(Source: P.A. 95-22, eff. 8-3-07.)

5 Section 3-95. The Liquor Control Act of 1934 is amended by 
6changing Sections 6-5 and 9-12 as follows:




7 (235 ILCS 5/6-5) (from Ch. 43, par. 122)



8 Sec. 6-5. 
Except as otherwise provided in this Section, it 
9is unlawful
for any person having a retailer's license or
any 
10officer, associate, member, representative or agent of such 
11licensee
to accept, receive or borrow money, or anything else 
12of value, or accept
or receive credit (other than 
13merchandising credit in the ordinary
course of business for a 
14period not to exceed 30 days) directly or
indirectly from any 
15manufacturer, importing distributor or distributor
of 
16alcoholic liquor, or from any person connected with or in any 
17way
representing, or from any member of the family of, such 
18manufacturer,
importing distributor, distributor or 
19wholesaler, or from any
stockholders in any corporation 
20engaged in manufacturing, distributing
or wholesaling of such 
21liquor, or from any officer, manager, agent or
representative 
22of said manufacturer. Except as provided below, it is
unlawful 
23for any manufacturer
or distributor or importing distributor 
24to give or lend money or
anything of value, or otherwise loan 
 
 
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1or extend credit (except such
merchandising credit) directly 
2or indirectly to any retail licensee or
to the manager, 
3representative, agent, officer or director of such
licensee. A 
4manufacturer, distributor or importing distributor may furnish

5free advertising, posters,
signs, brochures, hand-outs, or 
6other promotional devices or materials to
any unit of 
7government owning or operating any auditorium, exhibition 
8hall,
recreation facility or other similar facility holding a 
9retailer's license,
provided that the primary purpose of such 
10promotional devices or materials
is to promote public events 
11being held at such facility. A unit of government
owning or 
12operating such a facility holding a retailer's license may 
13accept
such promotional devices or materials designed 
14primarily to promote public
events held at the facility. No 
15retail licensee delinquent beyond the
30 day period specified 
16in this Section shall
solicit, accept or receive credit, 
17purchase or acquire alcoholic
liquors, directly or indirectly 
18from any other licensee, and no
manufacturer, distributor or 
19importing distributor shall knowingly grant
or extend credit, 
20sell, furnish or supply alcoholic liquors to any such

21delinquent retail licensee; provided that the purchase price 
22of all beer
sold to a retail licensee shall be paid by the 
23retail licensee in cash
on or before delivery of the beer, and 
24unless the purchase price payable
by a retail licensee for 
25beer sold to him in returnable bottles shall
expressly include 
26a charge for the bottles and cases, the retail
licensee shall, 
 
 
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1on or before delivery of such beer, pay the seller in
cash a 
2deposit in an amount not less than the deposit required to be

3paid by the distributor to the brewer; but where the brewer 
4sells direct
to the retailer, the deposit shall be an amount no 
5less than that
required by the brewer from his own 
6distributors; and provided further,
that in no instance shall 
7this deposit be less than 50 cents for each
case of beer in 
8pint or smaller bottles and 60 cents for each case of
beer in 
9quart or half-gallon bottles; and provided further, that the

10purchase price of all beer sold to an importing distributor or

11distributor shall be paid by such importing distributor or 
12distributor
in cash on or before the 15th day (Sundays and 
13holidays excepted) after
delivery of such beer to such 
14purchaser; and unless the purchase price
payable by such 
15importing distributor or distributor for beer sold in

16returnable bottles and cases shall expressly include a charge 
17for the
bottles and cases, such importing distributor or 
18distributor shall, on
or before the 15th day (Sundays and 
19holidays excepted) after delivery of
such beer to such 
20purchaser, pay the seller in cash a required amount as
a 
21deposit to assure the return of such bottles and cases. 
22Nothing herein
contained shall prohibit any licensee from 
23crediting or refunding to a
purchaser the actual amount of 
24money paid for bottles, cases, kegs or
barrels returned by the 
25purchaser to the seller or paid by the purchaser
as a deposit 
26on bottles, cases, kegs or barrels, when such containers or

 
 
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1packages are returned to the seller. Nothing herein contained 
2shall
prohibit any manufacturer, importing distributor or 
3distributor from
extending usual and customary credit for 
4alcoholic liquor sold to
customers or purchasers who live in 
5or maintain places of business
outside of this State when such 
6alcoholic liquor is actually transported
and delivered to such 
7points outside of this State.

8 A manufacturer, distributor, or importing distributor may 
9furnish free social media advertising to a retail licensee if 
10the social media advertisement does not contain the retail 
11price of any alcoholic liquor and the social media 
12advertisement complies with any applicable rules or 
13regulations issued by the Alcohol and Tobacco Tax and Trade 
14Bureau of the United States Department of the Treasury. A 
15manufacturer, distributor, or importing distributor may list 
16the names of one or more unaffiliated retailers in the 
17advertisement of alcoholic liquor through social media. 
18Nothing in this Section shall prohibit a retailer from 
19communicating with a manufacturer, distributor, or importing 
20distributor on social media or sharing media on the social 
21media of a manufacturer, distributor, or importing 
22distributor. A retailer may request free social media 
23advertising from a manufacturer, distributor, or importing 
24distributor. Nothing in this Section shall prohibit a 
25manufacturer, distributor, or importing distributor from 
26sharing, reposting, or otherwise forwarding a social media 
 
 
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1post by a retail licensee, so long as the sharing, reposting, 
2or forwarding of the social media post does not contain the 
3retail price of any alcoholic liquor. No manufacturer, 
4distributor, or importing distributor shall pay or reimburse a 
5retailer, directly or indirectly, for any social media 
6advertising services, except as specifically permitted in this 
7Act. No retailer shall accept any payment or reimbursement, 
8directly or indirectly, for any social media advertising 
9services offered by a manufacturer, distributor, or importing 
10distributor, except as specifically permitted in this Act. For 
11the purposes of this Section, "social media" means a service, 
12platform, or site where users communicate with one another and 
13share media, such as pictures, videos, music, and blogs, with 
14other users free of charge. 
15 No right of action shall exist for the collection of any 
16claim based
upon credit extended to a distributor, importing 
17distributor or retail
licensee contrary to the provisions of 
18this Section.

19 Every manufacturer, importing distributor and distributor 
20shall
submit or cause to be submitted, to the State 
21Commission, in triplicate,
not later than Thursday of each 
22calendar week, a verified written list
of the names and 
23respective addresses of each retail licensee purchasing

24spirits or wine from such manufacturer, importing distributor 
25or
distributor who, on the first business day of that calendar 
26week, was
delinquent beyond the above mentioned permissible 
 
 
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1merchandising credit
period of 30 days; or, if such is the 
2fact, a verified written statement
that no retail licensee 
3purchasing spirits or wine was then delinquent
beyond such 
4permissible merchandising credit period of 30 days.

5 Every manufacturer, importing distributor and distributor 
6shall
submit or cause to be submitted, to the State 
7Commission, in triplicate,
a verified written list of the 
8names and respective addresses of each
previously reported 
9delinquent retail licensee who has cured such
delinquency by 
10payment, which list shall be submitted not later than the

11close of the second full business day following the day such 
12delinquency
was so cured.

13 The written list of delinquent retail licensees shall be 
14developed, administered, and maintained only by the State 
15Commission. The State Commission shall notify each retail 
16licensee that it has been placed on the delinquency list. 
17Determinations of delinquency or nondelinquency shall be made 
18only by the State Commission. 
19 Such written verified reports required to be submitted by 
20this
Section shall be posted by the State Commission in each of 
21its offices
in places available for public inspection not 
22later than the day
following receipt thereof by the State 
23Commission. The reports so posted shall
constitute notice to 
24every manufacturer, importing distributor and
distributor of 
25the information contained therein. Actual notice to

26manufacturers, importing distributors and distributors of the

 
 
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1information contained in any such posted reports, however 
2received,
shall also constitute notice of such information.

3 The 30-day merchandising credit period allowed by this 
4Section shall
commence with the day immediately following the 
5date of invoice and
shall include all successive days 
6including Sundays and holidays to and
including the 30th 
7successive day.

8 In addition to other methods allowed by law, payment by 
9check or credit card during
the period for which merchandising 
10credit may be extended under the
provisions of this Section 
11shall be considered payment. All checks
received in payment 
12for alcoholic liquor shall be promptly deposited for

13collection. A post dated check or a check dishonored on 
14presentation for
payment shall not be deemed payment.

15 A credit card payment in dispute by a retailer shall not be 
16deemed payment, and the debt uncured for merchandising credit 
17shall be reported as delinquent. Nothing in this Section shall 
18prevent a distributor, self-distributing manufacturer, or 
19importing distributor from assessing a usual and customary 
20transaction fee representative of the actual finance charges 
21incurred for processing a credit card payment. This 
22transaction fee shall be disclosed on the invoice. It shall be 
23considered unlawful for a distributor, importing distributor, 
24or self-distributing manufacturer to waive finance charges for 
25retailers. 
26 A retail licensee shall not be deemed to be delinquent in 
 
 
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1payment for
any alleged sale to him of alcoholic liquor when 
2there exists a bona fide
dispute between such retailer and a 
3manufacturer, importing distributor
or distributor with 
4respect to the amount of indebtedness existing
because of such 
5alleged sale. A retail licensee shall not be deemed to be 
6delinquent under this provision and 11 Ill. Adm. Code 100.90 
7until 30 days after the date on which the region in which the 
8retail licensee is located enters Phase 4 of the Governor's 
9Restore Illinois Plan as issued on May 5, 2020. 
10 A delinquent retail licensee who engages in the retail 
11liquor
business at 2 or more locations shall be deemed to be 
12delinquent with
respect to each such location.

13 The license of any person who violates any provision of 
14this Section
shall be subject to suspension or revocation in 
15the manner provided by
this Act.

16 If any part or provision of this Article or the 
17application thereof
to any person or circumstances shall be 
18adjudged invalid by a court of
competent jurisdiction, such 
19judgment shall be confined by its operation
to the controversy 
20in which it was mentioned and shall not affect or
invalidate 
21the remainder of this Article or the application thereof to

22any other person or circumstance and to this and the 
23provisions of this
Article are declared severable.

24(Source: P.A. 101-631, eff. 6-2-20; 102-8, eff. 6-2-21; 
25102-442, eff. 1-1-22; 102-813, eff. 5-13-22.)





 
 
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1 (235 ILCS 5/9-12) (from Ch. 43, par. 175.1)



2 Sec. 9-12. 
Within 10 days after the filing of any petition 
3under this
Article, the official with whom the petition is 
4filed shall prepare, in
quintuplicate, the report hereinafter 
5prescribed. One copy shall be kept
on file in the official's 
6office, and he shall, by registered mail, send
two copies to 
7the Secretary of State, one copy to the county clerk and
one 
8copy to the person who filed the petition.

9 The official shall make such report substantially in the 
10following form:



11 Report of filing of petition for local option election to 
12be held on
.... in .... (name of precinct, etc.).

13Date of filing ....

14By whom filed ....

15Number of signers ....

16Proposal(s) to be voted upon ....

17
.... (Official)




18 Immediately upon completion of the canvass of any local 
19option
election, the official shall prepare, in quadruplicate, 
20a report of the
election result as hereinafter prescribed, and 
21shall keep one copy on
file in his office , and, within 10 days 
22after the canvass, shall, by
registered mail, send two copies 
23to the Secretary of State and one copy
to the county clerk. The 
24report shall be substantially as follows:



 
 
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1 Report of local option election held on .... in .... (name 
2of
precinct, etc.) upon the following proposal(s) ....

3
Number voting "YES" ....


4
Number voting "NO" ....


5
.... (Official)




6 The official shall sign each copy of every report required 
7by this
Section.

8 The Secretary of State and the county clerk shall keep on 
9file in
their offices, available for inspection, any report 
10received by him
pursuant to this Section.

11(Source: P.A. 91-357, eff. 7-29-99.)


12 Section 3-100. The Atherosclerosis Prevention Act is 
13amended by changing Section 15 as follows:




14 (410 ILCS 3/15)



15 Sec. 15. Duties. The Department of Public Health, with the 
16advice of the
Atherosclerosis Advisory Committee, shall do all 
17of the following:


18  (1) Develop standards for determining eligibility for 
19 support of research,
education, and prevention activities.


20  (2) Assist in the development and expansion of 
21 programs for research in
the causes and cures of 
22 atherosclerosis, including medical procedures and

 
 
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1 techniques that have a lifesaving effect in the care and 
2 treatment of persons
suffering from the disease.


3  (3) Assist in expanding resources for research and 
4 medical care in the
cardiovascular disease field.


5  (4) Establish or cause to be established, through its 
6 own resources or by
contract or otherwise, with other 
7 agencies or institutions, facilities and
systems for early 
8 detection of persons with heart disease or conditions that

9 might lead to heart disease and for referral to those 
10 persons' physicians or
other appropriate resources for 
11 care.


12  (5) Institute and carry on educational programs among 
13 physicians,
hospitals,
public health departments, and the 
14 public concerning atherosclerosis, including
the 
15 dissemination of information and the conducting of 
16 educational programs
concerning the prevention of 
17 atherosclerosis and the methods for the care and
treatment 
18 of persons suffering from the disease.

19(Source: P.A. 91-343, eff. 1-1-00.)


20 Section 3-105. The Environmental Protection Act is amended 
21by changing Section 55.6 as follows:



22 (415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)



23 Sec. 55.6. Used Tire Management Fund. 

24 (a) There is hereby created in the State Treasury a 
 
 
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1special
fund to be known as the Used Tire Management Fund. 
2There shall be
deposited into the Fund all monies received as 
3(1) recovered costs or
proceeds from the sale of used tires 
4under Section 55.3 of this Act, (2)
repayment of loans from the 
5Used Tire Management Fund, or (3) penalties or
punitive 
6damages for violations of this Title, except as provided by

7subdivision (b)(4) or (b)(4-5) of Section 42.

8 (b) Beginning January 1, 1992, in addition to any other 
9fees required by
law, the owner or operator of each site 
10required to be registered or permitted under
subsection (d) or 
11(d-5) of Section 55 shall pay to the Agency an annual fee of 
12$100.
Fees collected under this subsection shall be deposited 
13into the Environmental
Protection Permit and Inspection Fund.

14 (c) Pursuant to appropriation, moneys up to an amount of 
15$4 million per
fiscal year from the Used Tire Management Fund 
16shall be allocated as follows:

17  (1) 38% shall be available to the Agency for the 
18 following
purposes, provided that priority shall be given 
19 to item (i):

20   (i) To undertake preventive, corrective or removal 
21 action as
authorized by and in accordance with Section 
22 55.3, and
to recover costs in accordance with Section 
23 55.3.

24   (ii) For the performance of inspection and 
25 enforcement activities for
used and waste tire sites.

26   (iii) (Blank).

 
 
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1   (iv) To provide financial assistance to units of 
2 local government
for the performance of inspecting, 
3 investigating and enforcement activities
pursuant to 
4 subsection (r) of Section 4 at used and waste tire 
5 sites.

6   (v) To provide financial assistance for used and 
7 waste tire collection
projects sponsored by local 
8 government or not-for-profit corporations.

9   (vi) For the costs of fee collection and 
10 administration relating to
used and waste tires, and 
11 to accomplish such other purposes as are
authorized by 
12 this Act and regulations thereunder.

13   (vii) To provide financial assistance to units of 
14 local government and private industry for the purposes 
15 of:
16    (A) assisting in the establishment of 
17 facilities and programs to collect, process, and 
18 utilize used and waste tires and tire-derived 
19 materials;
20    (B) demonstrating the feasibility of 
21 innovative technologies as a means of collecting, 
22 storing, processing, and utilizing used and waste 
23 tires and tire-derived materials; and
24    (C) applying demonstrated technologies as a 
25 means of collecting, storing, processing, and 
26 utilizing used and waste tires and tire-derived 
 
 
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1 materials.
2  (2) (Blank).

3  (2.1) For the fiscal year beginning July 1, 2004 and 
4 for all fiscal years thereafter, 23% shall be deposited 
5 into the General Revenue Fund. Prior to the fiscal year 
6 beginning July 1, 2023, such Such transfers are at the 
7 direction of the Department of Revenue, and shall be made 
8 within 30 days after the end of each quarter. Beginning 
9 with the fiscal year beginning July 1, 2023, such 
10 transfers are at the direction of the Agency and shall be 
11 made within 30 days after the end of each quarter.

12  (3) 25% shall be available to the Illinois Department 
13 of
Public Health for the following purposes:

14   (A) To investigate threats or potential threats to 
15 the public health
related to mosquitoes and other 
16 vectors of disease associated with the
improper 
17 storage, handling and disposal of tires, improper 
18 waste disposal,
or natural conditions.

19   (B) To conduct surveillance and monitoring 
20 activities for
mosquitoes and other arthropod vectors 
21 of disease, and surveillance of
animals which provide 
22 a reservoir for disease-producing organisms.

23   (C) To conduct training activities to promote 
24 vector control programs
and integrated pest management 
25 as defined in the Vector Control Act.

26   (D) To respond to inquiries, investigate 
 
 
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1 complaints, conduct evaluations
and provide technical 
2 consultation to help reduce or eliminate public
health 
3 hazards and nuisance conditions associated with 
4 mosquitoes and other
vectors.

5   (E) To provide financial assistance to units of 
6 local government for
training, investigation and 
7 response to public nuisances associated with

8 mosquitoes and other vectors of disease.

9  (4) 2% shall be available to the Department of 
10 Agriculture for its
activities under the Illinois 
11 Pesticide Act relating to used and waste tires.

12  (5) 2% shall be available to the Pollution Control 
13 Board for
administration of its activities relating to 
14 used and waste tires.

15  (6) 10% shall be available to the University of 
16 Illinois for
the Prairie Research Institute to perform 
17 research to study the biology,
distribution, population 
18 ecology, and biosystematics of tire-breeding
arthropods, 
19 especially mosquitoes, and the diseases they spread.

20 (d) By January 1, 1998, and biennially thereafter, each 
21State
agency receiving an appropriation from the Used Tire 
22Management Fund shall
report to the Governor and the General 
23Assembly on its activities relating to
the Fund.

24 (e) Any monies appropriated from the Used Tire Management 
25Fund, but not
obligated, shall revert to the Fund.

26 (f) In administering the provisions of subdivisions (1), 
 
 
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1(2) and (3) of
subsection (c) of this Section, the Agency, the 
2Department of Commerce and
Economic Opportunity, and the 
3Illinois
Department of Public Health shall ensure that 
4appropriate funding
assistance is provided to any municipality 
5with a population over 1,000,000
or to any sanitary district 
6which serves a population over 1,000,000.

7 (g) Pursuant to appropriation, monies in excess of $4 
8million per fiscal
year from the Used Tire Management Fund 
9shall be used as follows:

10  (1) 55% shall be available to the Agency for the 
11 following purposes, provided that priority shall be given 
12 to subparagraph (A): 
13   (A) To undertake preventive,
corrective or renewed 
14 action as authorized by and in accordance with
Section 
15 55.3 and to recover costs in accordance with Section 
16 55.3.

17   (B) To provide financial assistance to units of 
18 local government and private industry for the purposes 
19 of:
20    (i) assisting in the establishment of 
21 facilities and programs to collect, process, and 
22 utilize used and waste tires and tire-derived 
23 materials;
24    (ii) demonstrating the feasibility of 
25 innovative technologies as a means of collecting, 
26 storing, processing, and utilizing used and waste 
 
 
10300HB3856sam001- 171 -LRB103 30981 RJT 61863 a


1 tires and tire-derived materials; and
2    (iii) applying demonstrated technologies as a 
3 means of collecting, storing, processing, and 
4 utilizing used and waste tires and tire-derived 
5 materials.
6   (C) To provide grants to public universities for 
7 vector-related research, disease-related research, and 
8 for related laboratory-based equipment and field-based 
9 equipment. 
10  (2) (Blank).

11  (3) For the fiscal year beginning July 1, 2004 and for 
12 all fiscal years thereafter, 45% shall be deposited into 
13 the General Revenue Fund. Prior to the fiscal year 
14 beginning July 1, 2023, such Such transfers are at the 
15 direction of the Department of Revenue, and shall be made 
16 within 30 days after the end of each quarter. Beginning 
17 with the fiscal year beginning July 1, 2023, such 
18 transfers are at the direction of the Agency and shall be 
19 made within 30 days after the end of each quarter.

20(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; 
21100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. 
228-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)


23 (615 ILCS 60/Act rep.)
24 Section 3-110. The Des Plaines and Illinois Rivers Act is 
25repealed.

 
 
10300HB3856sam001- 172 -LRB103 30981 RJT 61863 a


1 Section 3-115. The Minimum Wage Law is amended by changing 
2Section 10 as follows:




3 (820 ILCS 105/10) (from Ch. 48, par. 1010)



4 Sec. 10. 
(a) The Director shall make and revise 
5administrative regulations,
including definitions of terms, as 
6he deems appropriate to carry out the
purposes of this Act, to 
7prevent the circumvention or evasion thereof, and
to safeguard 
8the minimum wage established by the Act. Regulations governing

9employment of learners may be issued only after notice and 
10opportunity for
public hearing, as provided in subsection (c) 
11of this Section.

12 (b) In order to prevent curtailment of opportunities for 
13employment,
avoid undue hardship, and safeguard the minimum 
14wage rate under this Act,
the Director may also issue 
15regulations providing for the employment of
workers with 
16disabilities at wages lower than the wage rate applicable 
17under this
Act, under permits and for such periods of time as 
18specified therein; and
providing for the employment of 
19learners at wages lower than the wage rate
applicable under 
20this Act. However, such regulation shall not permit lower

21wages for persons with disabilities on any basis that is 
22unrelated to such person's
ability resulting from his 
23disability, and such regulation may be issued only
after 
24notice and opportunity for public hearing as provided in 
 
 
10300HB3856sam001- 173 -LRB103 30981 RJT 61863 a


1subsection
(c) of this Section.

2 (c) Prior to the adoption, amendment or repeal of any rule 
3or regulation
by the Director under this Act, except 
4regulations which concern only the
internal management of the 
5Department of Labor and do not affect any public
right 
6provided by this Act, the Director shall give proper notice to

7persons in any industry or occupation that may be affected by 
8the proposed
rule or regulation, and hold a public hearing on 
9his proposed action at
which any such affected person, or his 
10duly authorized representative, may
attend and testify or 
11present other evidence for or against such proposed
rule or 
12regulation. Rules and regulations adopted under this Section 
13shall
be filed with the Secretary of State in compliance with 
14"An Act concerning
administrative rules", as now or hereafter 
15amended. Such adopted and filed
rules and regulations shall 
16become effective 10 days after copies thereof
have been mailed 
17by the Department to persons in industries affected
thereby at 
18their last known address.

19 (d) The commencement of proceedings by any person 
20aggrieved by an
administrative regulation issued under this 
21Act does not, unless
specifically ordered by the Court, 
22operate as a stay of that administrative
regulation against 
23other persons. The Court shall not grant any stay of an

24administrative regulation unless the person complaining of 
25such regulation
files in the Court an undertaking with a 
26surety or sureties satisfactory to
the Court for the payment 
 
 
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1to the employees affected by the regulation, in
the event such 
2regulation is affirmed, of the amount by which the

3compensation such employees are entitled to receive under the 
4regulation
exceeds the compensation they actually receive 
5while such stay is in
effect.
6 (e) The Department may adopt emergency rules in
accordance 
7with Section 5-45 of the Illinois Administrative
Procedure Act 
8to implement the changes made by this amendatory Act of the 
9101st General Assembly. 

10(Source: P.A. 101-1, eff. 2-19-19.)


11
ARTICLE 99."; and


12on page 54, line 19, by replacing "Section 999" with "Section 
1399-999".