Bill Text: IL SB1244 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Pyrotechnic Use Act. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Repeals provisions concerning fireworks consumer display permits. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2024, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax imposed on the selling price of D.O.T. Class C common fireworks. Effective immediately, except that provisions amending the Pyrotechnic Use Act take effect on January 1, 2024.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-02-02 - Referred to Assignments [SB1244 Detail]

Download: Illinois-2023-SB1244-Introduced.html


103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1244

Introduced 2/2/2023, by Sen. Chapin Rose

SYNOPSIS AS INTRODUCED:
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/3 from Ch. 120, par. 442
425 ILCS 35/2 from Ch. 127 1/2, par. 128
425 ILCS 35/2.2

Amends the Pyrotechnic Use Act. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Repeals provisions concerning fireworks consumer display permits. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2024, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax imposed on the selling price of D.O.T. Class C common fireworks. Effective immediately, except that provisions amending the Pyrotechnic Use Act take effect on January 1, 2024.
LRB103 24860 HLH 51193 b
FISCAL NOTE ACT MAY APPLY

A BILL FOR

SB1244LRB103 24860 HLH 51193 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. When
19determining the discount allowed under this Section, retailers
20shall include the amount of tax that would have been due at the
216.25% rate but for the 1.25% rate imposed on sales tax holiday
22items under Public Act 102-700 this amendatory Act of the
23102nd General Assembly. The discount under this Section is not

SB1244- 2 -LRB103 24860 HLH 51193 b
1allowed for the 1.25% portion of taxes paid on aviation fuel
2that is subject to the revenue use requirements of 49 U.S.C.
347107(b) and 49 U.S.C. 47133. When determining the discount
4allowed under this Section, retailers shall include the amount
5of tax that would have been due at the 1% rate but for the 0%
6rate imposed under Public Act 102-700 this amendatory Act of
7the 102nd General Assembly. In the case of retailers who
8report and pay the tax on a transaction by transaction basis,
9as provided in this Section, such discount shall be taken with
10each such tax remittance instead of when such retailer files
11his periodic return. The discount allowed under this Section
12is allowed only for returns that are filed in the manner
13required by this Act. The Department may disallow the discount
14for retailers whose certificate of registration is revoked at
15the time the return is filed, but only if the Department's
16decision to revoke the certificate of registration has become
17final. A retailer need not remit that part of any tax collected
18by him to the extent that he is required to remit and does
19remit the tax imposed by the Retailers' Occupation Tax Act,
20with respect to the sale of the same property.
21 Where such tangible personal property is sold under a
22conditional sales contract, or under any other form of sale
23wherein the payment of the principal sum, or a part thereof, is
24extended beyond the close of the period for which the return is
25filed, the retailer, in collecting the tax (except as to motor
26vehicles, watercraft, aircraft, and trailers that are required

SB1244- 3 -LRB103 24860 HLH 51193 b
1to be registered with an agency of this State), may collect for
2each tax return period, only the tax applicable to that part of
3the selling price actually received during such tax return
4period.
5 Except as provided in this Section, on or before the
6twentieth day of each calendar month, such retailer shall file
7a return for the preceding calendar month. Such return shall
8be filed on forms prescribed by the Department and shall
9furnish such information as the Department may reasonably
10require. The return shall include the gross receipts on food
11for human consumption that is to be consumed off the premises
12where it is sold (other than alcoholic beverages, food
13consisting of or infused with adult use cannabis, soft drinks,
14and food that has been prepared for immediate consumption)
15which were received during the preceding calendar month,
16quarter, or year, as appropriate, and upon which tax would
17have been due but for the 0% rate imposed under Public Act
18102-700 this amendatory Act of the 102nd General Assembly. The
19return shall also include the amount of tax that would have
20been due on food for human consumption that is to be consumed
21off the premises where it is sold (other than alcoholic
22beverages, food consisting of or infused with adult use
23cannabis, soft drinks, and food that has been prepared for
24immediate consumption) but for the 0% rate imposed under
25Public Act 102-700 this amendatory Act of the 102nd General
26Assembly.

SB1244- 4 -LRB103 24860 HLH 51193 b
1 On and after January 1, 2018, except for returns required
2to be filed prior to January 1, 2023 for motor vehicles,
3watercraft, aircraft, and trailers that are required to be
4registered with an agency of this State, with respect to
5retailers whose annual gross receipts average $20,000 or more,
6all returns required to be filed pursuant to this Act shall be
7filed electronically. On and after January 1, 2023, with
8respect to retailers whose annual gross receipts average
9$20,000 or more, all returns required to be filed pursuant to
10this Act, including, but not limited to, returns for motor
11vehicles, watercraft, aircraft, and trailers that are required
12to be registered with an agency of this State, shall be filed
13electronically. Retailers who demonstrate that they do not
14have access to the Internet or demonstrate hardship in filing
15electronically may petition the Department to waive the
16electronic filing requirement.
17 The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24 1. The name of the seller;
25 2. The address of the principal place of business from
26 which he engages in the business of selling tangible

SB1244- 5 -LRB103 24860 HLH 51193 b
1 personal property at retail in this State;
2 3. The total amount of taxable receipts received by
3 him during the preceding calendar month from sales of
4 tangible personal property by him during such preceding
5 calendar month, including receipts from charge and time
6 sales, but less all deductions allowed by law;
7 4. The amount of credit provided in Section 2d of this
8 Act;
9 5. The amount of tax due;
10 5-5. The signature of the taxpayer; and
11 6. Such other reasonable information as the Department
12 may require.
13 Each retailer required or authorized to collect the tax
14imposed by this Act on aviation fuel sold at retail in this
15State during the preceding calendar month shall, instead of
16reporting and paying tax on aviation fuel as otherwise
17required by this Section, report and pay such tax on a separate
18aviation fuel tax return. The requirements related to the
19return shall be as otherwise provided in this Section.
20Notwithstanding any other provisions of this Act to the
21contrary, retailers collecting tax on aviation fuel shall file
22all aviation fuel tax returns and shall make all aviation fuel
23tax payments by electronic means in the manner and form
24required by the Department. For purposes of this Section,
25"aviation fuel" means jet fuel and aviation gasoline.
26 If a taxpayer fails to sign a return within 30 days after

SB1244- 6 -LRB103 24860 HLH 51193 b
1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4 Notwithstanding any other provision of this Act to the
5contrary, retailers subject to tax on cannabis shall file all
6cannabis tax returns and shall make all cannabis tax payments
7by electronic means in the manner and form required by the
8Department.
9 Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall
14make all payments required by rules of the Department by
15electronic funds transfer. Beginning October 1, 1995, a
16taxpayer who has an average monthly tax liability of $50,000
17or more shall make all payments required by rules of the
18Department by electronic funds transfer. Beginning October 1,
192000, a taxpayer who has an annual tax liability of $200,000 or
20more shall make all payments required by rules of the
21Department by electronic funds transfer. The term "annual tax
22liability" shall be the sum of the taxpayer's liabilities
23under this Act, and under all other State and local occupation
24and use tax laws administered by the Department, for the
25immediately preceding calendar year. The term "average monthly
26tax liability" means the sum of the taxpayer's liabilities

SB1244- 7 -LRB103 24860 HLH 51193 b
1under this Act, and under all other State and local occupation
2and use tax laws administered by the Department, for the
3immediately preceding calendar year divided by 12. Beginning
4on October 1, 2002, a taxpayer who has a tax liability in the
5amount set forth in subsection (b) of Section 2505-210 of the
6Department of Revenue Law shall make all payments required by
7rules of the Department by electronic funds transfer.
8 Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make
10payments by electronic funds transfer. All taxpayers required
11to make payments by electronic funds transfer shall make those
12payments for a minimum of one year beginning on October 1.
13 Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16 All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those
19payments in the manner authorized by the Department.
20 The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23 Before October 1, 2000, if the taxpayer's average monthly
24tax liability to the Department under this Act, the Retailers'
25Occupation Tax Act, the Service Occupation Tax Act, the
26Service Use Tax Act was $10,000 or more during the preceding 4

SB1244- 8 -LRB103 24860 HLH 51193 b
1complete calendar quarters, he shall file a return with the
2Department each month by the 20th day of the month next
3following the month during which such tax liability is
4incurred and shall make payments to the Department on or
5before the 7th, 15th, 22nd and last day of the month during
6which such liability is incurred. On and after October 1,
72000, if the taxpayer's average monthly tax liability to the
8Department under this Act, the Retailers' Occupation Tax Act,
9the Service Occupation Tax Act, and the Service Use Tax Act was
10$20,000 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
14payment to the Department on or before the 7th, 15th, 22nd and
15last day of the month during which such liability is incurred.
16If the month during which such tax liability is incurred began
17prior to January 1, 1985, each payment shall be in an amount
18equal to 1/4 of the taxpayer's actual liability for the month
19or an amount set by the Department not to exceed 1/4 of the
20average monthly liability of the taxpayer to the Department
21for the preceding 4 complete calendar quarters (excluding the
22month of highest liability and the month of lowest liability
23in such 4 quarter period). If the month during which such tax
24liability is incurred begins on or after January 1, 1985, and
25prior to January 1, 1987, each payment shall be in an amount
26equal to 22.5% of the taxpayer's actual liability for the

SB1244- 9 -LRB103 24860 HLH 51193 b
1month or 27.5% of the taxpayer's liability for the same
2calendar month of the preceding year. If the month during
3which such tax liability is incurred begins on or after
4January 1, 1987, and prior to January 1, 1988, each payment
5shall be in an amount equal to 22.5% of the taxpayer's actual
6liability for the month or 26.25% of the taxpayer's liability
7for the same calendar month of the preceding year. If the month
8during which such tax liability is incurred begins on or after
9January 1, 1988, and prior to January 1, 1989, or begins on or
10after January 1, 1996, each payment shall be in an amount equal
11to 22.5% of the taxpayer's actual liability for the month or
1225% of the taxpayer's liability for the same calendar month of
13the preceding year. If the month during which such tax
14liability is incurred begins on or after January 1, 1989, and
15prior to January 1, 1996, each payment shall be in an amount
16equal to 22.5% of the taxpayer's actual liability for the
17month or 25% of the taxpayer's liability for the same calendar
18month of the preceding year or 100% of the taxpayer's actual
19liability for the quarter monthly reporting period. The amount
20of such quarter monthly payments shall be credited against the
21final tax liability of the taxpayer's return for that month.
22Before October 1, 2000, once applicable, the requirement of
23the making of quarter monthly payments to the Department shall
24continue until such taxpayer's average monthly liability to
25the Department during the preceding 4 complete calendar
26quarters (excluding the month of highest liability and the

SB1244- 10 -LRB103 24860 HLH 51193 b
1month of lowest liability) is less than $9,000, or until such
2taxpayer's average monthly liability to the Department as
3computed for each calendar quarter of the 4 preceding complete
4calendar quarter period is less than $10,000. However, if a
5taxpayer can show the Department that a substantial change in
6the taxpayer's business has occurred which causes the taxpayer
7to anticipate that his average monthly tax liability for the
8reasonably foreseeable future will fall below the $10,000
9threshold stated above, then such taxpayer may petition the
10Department for change in such taxpayer's reporting status. On
11and after October 1, 2000, once applicable, the requirement of
12the making of quarter monthly payments to the Department shall
13continue until such taxpayer's average monthly liability to
14the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $19,000 or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $20,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $20,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status.
26The Department shall change such taxpayer's reporting status

SB1244- 11 -LRB103 24860 HLH 51193 b
1unless it finds that such change is seasonal in nature and not
2likely to be long term. Quarter monthly payment status shall
3be determined under this paragraph as if the rate reduction to
41.25% in Public Act 102-700 this amendatory Act of the 102nd
5General Assembly on sales tax holiday items had not occurred.
6For quarter monthly payments due on or after July 1, 2023 and
7through June 30, 2024, "25% of the taxpayer's liability for
8the same calendar month of the preceding year" shall be
9determined as if the rate reduction to 1.25% in Public Act
10102-700 this amendatory Act of the 102nd General Assembly on
11sales tax holiday items had not occurred. Quarter monthly
12payment status shall be determined under this paragraph as if
13the rate reduction to 0% in Public Act 102-700 this amendatory
14Act of the 102nd General Assembly on food for human
15consumption that is to be consumed off the premises where it is
16sold (other than alcoholic beverages, food consisting of or
17infused with adult use cannabis, soft drinks, and food that
18has been prepared for immediate consumption) had not occurred.
19For quarter monthly payments due under this paragraph on or
20after July 1, 2023 and through June 30, 2024, "25% of the
21taxpayer's liability for the same calendar month of the
22preceding year" shall be determined as if the rate reduction
23to 0% in Public Act 102-700 this amendatory Act of the 102nd
24General Assembly had not occurred. If any such quarter monthly
25payment is not paid at the time or in the amount required by
26this Section, then the taxpayer shall be liable for penalties

SB1244- 12 -LRB103 24860 HLH 51193 b
1and interest on the difference between the minimum amount due
2and the amount of such quarter monthly payment actually and
3timely paid, except insofar as the taxpayer has previously
4made payments for that month to the Department in excess of the
5minimum payments previously due as provided in this Section.
6The Department shall make reasonable rules and regulations to
7govern the quarter monthly payment amount and quarter monthly
8payment dates for taxpayers who file on other than a calendar
9monthly basis.
10 If any such payment provided for in this Section exceeds
11the taxpayer's liabilities under this Act, the Retailers'
12Occupation Tax Act, the Service Occupation Tax Act and the
13Service Use Tax Act, as shown by an original monthly return,
14the Department shall issue to the taxpayer a credit memorandum
15no later than 30 days after the date of payment, which
16memorandum may be submitted by the taxpayer to the Department
17in payment of tax liability subsequently to be remitted by the
18taxpayer to the Department or be assigned by the taxpayer to a
19similar taxpayer under this Act, the Retailers' Occupation Tax
20Act, the Service Occupation Tax Act or the Service Use Tax Act,
21in accordance with reasonable rules and regulations to be
22prescribed by the Department, except that if such excess
23payment is shown on an original monthly return and is made
24after December 31, 1986, no credit memorandum shall be issued,
25unless requested by the taxpayer. If no such request is made,
26the taxpayer may credit such excess payment against tax

SB1244- 13 -LRB103 24860 HLH 51193 b
1liability subsequently to be remitted by the taxpayer to the
2Department under this Act, the Retailers' Occupation Tax Act,
3the Service Occupation Tax Act or the Service Use Tax Act, in
4accordance with reasonable rules and regulations prescribed by
5the Department. If the Department subsequently determines that
6all or any part of the credit taken was not actually due to the
7taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
8be reduced by 2.1% or 1.75% of the difference between the
9credit taken and that actually due, and the taxpayer shall be
10liable for penalties and interest on such difference.
11 If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the 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
16year being due by April 20 of such year; with the return for
17April, May and June of a given year being due by July 20 of
18such year; with the return for July, August and September of a
19given year being due by October 20 of such year, and with the
20return for October, November and December of a given year
21being due by January 20 of the following year.
22 If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability 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

SB1244- 14 -LRB103 24860 HLH 51193 b
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 retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12 In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, except as otherwise provided in this
15Section, every retailer selling this kind of tangible personal
16property shall file, with the Department, upon a form to be
17prescribed and supplied by the Department, a separate return
18for each such item of tangible personal property which the
19retailer sells, except that if, in the same transaction, (i) a
20retailer of aircraft, watercraft, motor vehicles or trailers
21transfers more than one aircraft, watercraft, motor vehicle or
22trailer to another aircraft, watercraft, motor vehicle or
23trailer retailer for the purpose of resale or (ii) a retailer
24of aircraft, watercraft, motor vehicles, or trailers transfers
25more than one aircraft, watercraft, motor vehicle, or trailer
26to a purchaser for use as a qualifying rolling stock as

SB1244- 15 -LRB103 24860 HLH 51193 b
1provided in Section 3-55 of this Act, then that seller may
2report the transfer of all the aircraft, watercraft, motor
3vehicles or trailers involved in that transaction to the
4Department on the same uniform invoice-transaction reporting
5return form. For purposes of this Section, "watercraft" means
6a Class 2, Class 3, or Class 4 watercraft as defined in Section
73-2 of the Boat Registration and Safety Act, a personal
8watercraft, or any boat equipped with an inboard motor.
9 In addition, with respect to motor vehicles, watercraft,
10aircraft, and trailers that are required to be registered with
11an agency of this State, every person who is engaged in the
12business of leasing or renting such items and who, in
13connection with such business, sells any such item to a
14retailer for the purpose of resale is, notwithstanding any
15other provision of this Section to the contrary, authorized to
16meet the return-filing requirement of this Act by reporting
17the transfer of all the aircraft, watercraft, motor vehicles,
18or trailers transferred for resale during a month to the
19Department on the same uniform invoice-transaction reporting
20return form on or before the 20th of the month following the
21month in which the transfer takes place. Notwithstanding any
22other provision of this Act to the contrary, all returns filed
23under this paragraph must be filed by electronic means in the
24manner and form as required by the Department.
25 The transaction reporting return in the case of motor
26vehicles or trailers that are required to be registered with

SB1244- 16 -LRB103 24860 HLH 51193 b
1an agency of this State, shall be the same document as the
2Uniform Invoice referred to in Section 5-402 of the Illinois
3Vehicle Code and must show the name and address of the seller;
4the name and address of the purchaser; the amount of the
5selling price including the amount allowed by the retailer for
6traded-in property, if any; the amount allowed by the retailer
7for the traded-in tangible personal property, if any, to the
8extent to which Section 2 of this Act allows an exemption for
9the value of traded-in property; the balance payable after
10deducting such trade-in allowance from the total selling
11price; the amount of tax due from the retailer with respect to
12such transaction; the amount of tax collected from the
13purchaser by the retailer on such transaction (or satisfactory
14evidence that such tax is not due in that particular instance,
15if that is claimed to be the fact); the place and date of the
16sale; a sufficient identification of the property sold; such
17other information as is required in Section 5-402 of the
18Illinois Vehicle Code, and such other information as the
19Department may reasonably require.
20 The transaction reporting return in the case of watercraft
21and aircraft must show the name and address of the seller; the
22name and address of the purchaser; the amount of the selling
23price including the amount allowed by the retailer for
24traded-in property, if any; the amount allowed by the retailer
25for the traded-in tangible personal property, if any, to the
26extent to which Section 2 of this Act allows an exemption for

SB1244- 17 -LRB103 24860 HLH 51193 b
1the value of traded-in property; the balance payable after
2deducting such trade-in allowance from the total selling
3price; the amount of tax due from the retailer with respect to
4such transaction; the amount of tax collected from the
5purchaser by the retailer on such transaction (or satisfactory
6evidence that such tax is not due in that particular instance,
7if that is claimed to be the fact); the place and date of the
8sale, a sufficient identification of the property sold, and
9such other information as the Department may reasonably
10require.
11 Such transaction reporting return shall be filed not later
12than 20 days after the date of delivery of the item that is
13being sold, but may be filed by the retailer at any time sooner
14than that if he chooses to do so. The transaction reporting
15return and tax remittance or proof of exemption from the tax
16that is imposed by this Act may be transmitted to the
17Department by way of the State agency with which, or State
18officer with whom, the tangible personal property must be
19titled or registered (if titling or registration is required)
20if the Department and such agency or State officer determine
21that this procedure will expedite the processing of
22applications for title or registration.
23 With each such transaction reporting return, the retailer
24shall remit the proper amount of tax due (or shall submit
25satisfactory evidence that the sale is not taxable if that is
26the case), to the Department or its agents, whereupon the

SB1244- 18 -LRB103 24860 HLH 51193 b
1Department shall issue, in the purchaser's name, a tax receipt
2(or a certificate of exemption if the Department is satisfied
3that the particular sale is tax exempt) which such purchaser
4may submit to the agency with which, or State officer with
5whom, he must title or register the tangible personal property
6that is involved (if titling or registration is required) in
7support of such purchaser's application for an Illinois
8certificate or other evidence of title or registration to such
9tangible personal property.
10 No retailer's failure or refusal to remit tax under this
11Act precludes a user, who has paid the proper tax to the
12retailer, from obtaining his certificate of title or other
13evidence of title or registration (if titling or registration
14is required) upon satisfying the Department that such user has
15paid the proper tax (if tax is due) to the retailer. The
16Department shall adopt appropriate rules to carry out the
17mandate of this paragraph.
18 If the user who would otherwise pay tax to the retailer
19wants the transaction reporting return filed and the payment
20of tax or proof of exemption made to the Department before the
21retailer is willing to take these actions and such user has not
22paid the tax to the retailer, such user may certify to the fact
23of such delay by the retailer, and may (upon the Department
24being satisfied of the truth of such certification) transmit
25the information required by the transaction reporting return
26and the remittance for tax or proof of exemption directly to

SB1244- 19 -LRB103 24860 HLH 51193 b
1the Department and obtain his tax receipt or exemption
2determination, in which event the transaction reporting return
3and tax remittance (if a tax payment was required) shall be
4credited by the Department to the proper retailer's account
5with the Department, but without the 2.1% or 1.75% discount
6provided for in this Section being allowed. When the user pays
7the tax directly to the Department, he shall pay the tax in the
8same amount and in the same form in which it would be remitted
9if the tax had been remitted to the Department by the retailer.
10 Where a retailer collects the tax with respect to the
11selling price of tangible personal property which he sells and
12the purchaser thereafter returns such tangible personal
13property and the retailer refunds the selling price thereof to
14the purchaser, such retailer shall also refund, to the
15purchaser, the tax so collected from the purchaser. When
16filing his return for the period in which he refunds such tax
17to the purchaser, the retailer may deduct the amount of the tax
18so refunded by him to the purchaser from any other use tax
19which such retailer may be required to pay or remit to the
20Department, as shown by such return, if the amount of the tax
21to be deducted was previously remitted to the Department by
22such retailer. If the retailer has not previously remitted the
23amount of such tax to the Department, he is entitled to no
24deduction under this Act upon refunding such tax to the
25purchaser.
26 Any retailer filing a return under this Section shall also

SB1244- 20 -LRB103 24860 HLH 51193 b
1include (for the purpose of paying tax thereon) the total tax
2covered by such return upon the selling price of tangible
3personal property purchased by him at retail from a retailer,
4but as to which the tax imposed by this Act was not collected
5from the retailer filing such return, and such retailer shall
6remit the amount of such tax to the Department when filing such
7return.
8 If experience indicates such action to be practicable, the
9Department may prescribe and furnish a combination or joint
10return which will enable retailers, who are required to file
11returns hereunder and also under the Retailers' Occupation Tax
12Act, to furnish all the return information required by both
13Acts on the one form.
14 Where the retailer has more than one business registered
15with the Department under separate registration under this
16Act, such retailer may 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 Sales Tax Reform Fund, a special
21fund in the State Treasury which is hereby created, the net
22revenue realized for the preceding month from the 1% tax
23imposed under this Act.
24 Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund 4% of the
26net revenue realized for the preceding month from the 6.25%

SB1244- 21 -LRB103 24860 HLH 51193 b
1general rate on the selling price of tangible personal
2property which is purchased outside Illinois at retail from a
3retailer and which is titled or registered by an agency of this
4State's government.
5 Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund, a special
7fund in the State Treasury, 20% of the net revenue realized for
8the preceding month from the 6.25% general rate on the selling
9price of tangible personal property, other than (i) tangible
10personal property which is purchased outside Illinois at
11retail from a retailer and which is titled or registered by an
12agency of this State's government and (ii) aviation fuel sold
13on or after December 1, 2019. This exception for aviation fuel
14only applies for so long as the revenue use requirements of 49
15U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
16 For aviation fuel sold on or after December 1, 2019, each
17month the Department shall pay into the State Aviation Program
18Fund 20% of the net revenue realized for the preceding month
19from the 6.25% general rate on the selling price of aviation
20fuel, less an amount estimated by the Department to be
21required for refunds of the 20% portion of the tax on aviation
22fuel under this Act, which amount shall be deposited into the
23Aviation Fuel Sales Tax Refund Fund. The Department shall only
24pay moneys into the State Aviation Program Fund and the
25Aviation Fuels Sales Tax Refund Fund under this Act for so long
26as the revenue use requirements of 49 U.S.C. 47107(b) and 49

SB1244- 22 -LRB103 24860 HLH 51193 b
1U.S.C. 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 100% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol. If, in any
6month, the tax on sales tax holiday items, as defined in
7Section 3-6, is imposed at the rate of 1.25%, then the
8Department shall pay 100% of the net revenue realized for that
9month from the 1.25% rate on the selling price of sales tax
10holiday items into the State and Local Sales Tax Reform Fund.
11 Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the net revenue
13realized for the preceding month from the 6.25% general rate
14on the selling price of tangible personal property which is
15purchased outside Illinois at retail from a retailer and which
16is titled or registered by an agency of this State's
17government.
18 Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25 Beginning July 1, 2011, each month the Department shall
26pay into the Clean Air Act Permit Fund 80% of the net revenue

SB1244- 23 -LRB103 24860 HLH 51193 b
1realized for the preceding month from the 6.25% general rate
2on the selling price of sorbents used in Illinois in the
3process of sorbent injection as used to comply with the
4Environmental Protection Act or the federal Clean Air Act, but
5the total payment into the Clean Air Act Permit Fund under this
6Act and the Retailers' Occupation Tax Act shall not exceed
7$2,000,000 in any fiscal year.
8 Beginning on January 1, 2024, each month the Department
9shall pay into the Fire Prevention Fund 50% of the net revenue
10realized for the preceding month from the tax imposed on the
11selling price of D.O.T. Class C common fireworks.
12 Beginning July 1, 2013, each month the Department shall
13pay into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Service Use Tax Act, the Service
15Occupation Tax Act, and the Retailers' Occupation Tax Act an
16amount equal to the average monthly deficit in the Underground
17Storage Tank Fund during the prior year, as certified annually
18by the Illinois Environmental Protection Agency, but the total
19payment into the Underground Storage Tank Fund under this Act,
20the Service Use Tax Act, the Service Occupation Tax Act, and
21the Retailers' Occupation Tax Act shall not exceed $18,000,000
22in any State fiscal year. As used in this paragraph, the
23"average monthly deficit" shall be equal to the difference
24between the average monthly claims for payment by the fund and
25the average monthly revenues deposited into the fund,
26excluding payments made pursuant to this paragraph.

SB1244- 24 -LRB103 24860 HLH 51193 b
1 Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under this Act, the Service Use Tax
3Act, the Service Occupation Tax Act, and the Retailers'
4Occupation Tax Act, each month the Department shall deposit
5$500,000 into the State Crime Laboratory Fund.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to Section 3
14of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16Service Occupation Tax Act, such Acts being hereinafter called
17the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18may be, of moneys being hereinafter called the "Tax Act
19Amount", and (2) the amount transferred to the Build Illinois
20Fund from the State and Local Sales Tax Reform Fund shall be
21less than the Annual Specified Amount (as defined in Section 3
22of the Retailers' Occupation Tax Act), an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and further provided, that if on the last
26business day of any month the sum of (1) the Tax Act Amount

SB1244- 25 -LRB103 24860 HLH 51193 b
1required to be deposited into the Build Illinois Bond Account
2in the Build Illinois Fund during such month and (2) the amount
3transferred during such month to the Build Illinois Fund from
4the State and Local Sales Tax Reform Fund shall have been less
5than 1/12 of the Annual Specified Amount, an amount equal to
6the difference shall be immediately paid into the Build
7Illinois Fund from other moneys received by the Department
8pursuant to the Tax Acts; and, further provided, that in no
9event shall the payments required under the preceding proviso
10result in aggregate payments into the Build Illinois Fund
11pursuant to this clause (b) for any fiscal year in excess of
12the greater of (i) the Tax Act Amount or (ii) the Annual
13Specified Amount for such fiscal year; and, further provided,
14that the amounts payable into the Build Illinois Fund under
15this clause (b) shall be payable only until such time as the
16aggregate amount on deposit under each trust indenture
17securing Bonds issued and outstanding pursuant to the Build
18Illinois Bond Act is sufficient, taking into account any
19future investment income, to fully provide, in accordance with
20such indenture, for the defeasance of or the payment of the
21principal of, premium, if any, and interest on the Bonds
22secured by such indenture and on any Bonds expected to be
23issued thereafter and all fees and costs payable with respect
24thereto, all as certified by the Director of the Bureau of the
25Budget (now Governor's Office of Management and Budget). If on
26the last business day of any month in which Bonds are

SB1244- 26 -LRB103 24860 HLH 51193 b
1outstanding pursuant to the Build Illinois Bond Act, the
2aggregate of the moneys deposited in the Build Illinois Bond
3Account in the Build Illinois Fund in such month shall be less
4than the amount required to be transferred in such month from
5the Build Illinois Bond Account to the Build Illinois Bond
6Retirement and Interest Fund pursuant to Section 13 of the
7Build Illinois Bond Act, an amount equal to such deficiency
8shall be immediately paid from other moneys received by the
9Department pursuant to the Tax Acts to the Build Illinois
10Fund; provided, however, that any amounts paid to the Build
11Illinois Fund in any fiscal year pursuant to this sentence
12shall be deemed to constitute payments pursuant to clause (b)
13of the preceding sentence and shall reduce the amount
14otherwise payable for such fiscal year pursuant to clause (b)
15of the preceding sentence. The moneys received by the
16Department pursuant to this Act and required to be deposited
17into the Build Illinois Fund are subject to the pledge, claim
18and charge set forth in Section 12 of the Build Illinois Bond
19Act.
20 Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of the sums designated as "Total Deposit", shall be

SB1244- 27 -LRB103 24860 HLH 51193 b
1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993 $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000
262012153,000,000

SB1244- 28 -LRB103 24860 HLH 51193 b
12013161,000,000
22014170,000,000
32015179,000,000
42016189,000,000
52017199,000,000
62018210,000,000
72019221,000,000
82020233,000,000
92021300,000,000
102022300,000,000
112023300,000,000
122024 300,000,000
132025 300,000,000
142026 300,000,000
152027 375,000,000
162028 375,000,000
172029 375,000,000
182030 375,000,000
192031 375,000,000
202032 375,000,000
212033 375,000,000
222034375,000,000
232035375,000,000
242036450,000,000
25and
26each fiscal year

SB1244- 29 -LRB103 24860 HLH 51193 b
1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7 Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total
19Deposit", has been deposited.
20 Subject to payment of amounts into the Capital Projects
21Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, for aviation fuel sold on or after December 1, 2019,
25the Department shall each month deposit into the Aviation Fuel
26Sales Tax Refund Fund an amount estimated by the Department to

SB1244- 30 -LRB103 24860 HLH 51193 b
1be required for refunds of the 80% portion of the tax on
2aviation fuel under this Act. The Department shall only
3deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4under this paragraph for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the State.
7 Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois
12Tax Increment Fund 0.27% of 80% of the net revenue realized for
13the preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15 Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a
2025-year period, the Department shall each month pay into the
21Energy Infrastructure Fund 80% of the net revenue realized
22from the 6.25% general rate on the selling price of
23Illinois-mined coal that was sold to an eligible business. For
24purposes of this paragraph, the term "eligible business" means
25a new electric generating facility certified pursuant to
26Section 605-332 of the Department of Commerce and Economic

SB1244- 31 -LRB103 24860 HLH 51193 b
1Opportunity Law of the Civil Administrative Code of Illinois.
2 Subject to payment of amounts into the Build Illinois
3Fund, the McCormick Place Expansion Project Fund, the Illinois
4Tax Increment Fund, and the Energy Infrastructure Fund
5pursuant to the preceding paragraphs or in any amendments to
6this Section hereafter enacted, beginning on the first day of
7the first calendar month to occur on or after August 26, 2014
8(the effective date of Public Act 98-1098), each month, from
9the collections made under Section 9 of the Use Tax Act,
10Section 9 of the Service Use Tax Act, Section 9 of the Service
11Occupation Tax Act, and Section 3 of the Retailers' Occupation
12Tax Act, the Department shall pay into the Tax Compliance and
13Administration Fund, to be used, subject to appropriation, to
14fund additional auditors and compliance personnel at the
15Department of Revenue, an amount equal to 1/12 of 5% of 80% of
16the cash receipts collected during the preceding fiscal year
17by the Audit Bureau of the Department under the Use Tax Act,
18the Service Use Tax Act, the Service Occupation Tax Act, the
19Retailers' Occupation Tax Act, and associated local occupation
20and use taxes administered by the Department.
21 Subject to payments of amounts into the Build Illinois
22Fund, the McCormick Place Expansion Project Fund, the Illinois
23Tax Increment Fund, the Energy Infrastructure Fund, and the
24Tax Compliance and Administration Fund as provided in this
25Section, beginning on July 1, 2018 the Department shall pay
26each month into the Downstate Public Transportation Fund the

SB1244- 32 -LRB103 24860 HLH 51193 b
1moneys required to be so paid under Section 2-3 of the
2Downstate Public Transportation Act.
3 Subject to successful execution and delivery of a
4public-private agreement between the public agency and private
5entity and completion of the civic build, beginning on July 1,
62023, of the remainder of the moneys received by the
7Department under the Use Tax Act, the Service Use Tax Act, the
8Service Occupation Tax Act, and this Act, the Department shall
9deposit the following specified deposits in the aggregate from
10collections under the Use Tax Act, the Service Use Tax Act, the
11Service Occupation Tax Act, and the Retailers' Occupation Tax
12Act, as required under Section 8.25g of the State Finance Act
13for distribution consistent with the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15The moneys received by the Department pursuant to this Act and
16required to be deposited into the Civic and Transit
17Infrastructure Fund are subject to the pledge, claim, and
18charge set forth in Section 25-55 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20As used in this paragraph, "civic build", "private entity",
21"public-private agreement", and "public agency" have the
22meanings provided in Section 25-10 of the Public-Private
23Partnership for Civic and Transit Infrastructure Project Act.
24 Fiscal Year............................Total Deposit
25 2024....................................$200,000,000
26 2025....................................$206,000,000

SB1244- 33 -LRB103 24860 HLH 51193 b
1 2026....................................$212,200,000
2 2027....................................$218,500,000
3 2028....................................$225,100,000
4 2029....................................$288,700,000
5 2030....................................$298,900,000
6 2031....................................$309,300,000
7 2032....................................$320,100,000
8 2033....................................$331,200,000
9 2034....................................$341,200,000
10 2035....................................$351,400,000
11 2036....................................$361,900,000
12 2037....................................$372,800,000
13 2038....................................$384,000,000
14 2039....................................$395,500,000
15 2040....................................$407,400,000
16 2041....................................$419,600,000
17 2042....................................$432,200,000
18 2043....................................$445,100,000
19 Beginning July 1, 2021 and until July 1, 2022, subject to
20the payment of amounts into the State and Local Sales Tax
21Reform Fund, the Build Illinois Fund, the McCormick Place
22Expansion Project Fund, the Illinois Tax Increment Fund, the
23Energy Infrastructure Fund, and the Tax Compliance and
24Administration Fund as provided in this Section, the
25Department shall pay each month into the Road Fund the amount
26estimated to represent 16% of the net revenue realized from

SB1244- 34 -LRB103 24860 HLH 51193 b
1the taxes imposed on motor fuel and gasohol. Beginning July 1,
22022 and until July 1, 2023, subject to the payment of amounts
3into the State and Local Sales Tax Reform Fund, the Build
4Illinois Fund, the McCormick Place Expansion Project Fund, the
5Illinois Tax Increment Fund, the Energy Infrastructure Fund,
6and the Tax Compliance and Administration Fund as provided in
7this Section, the Department shall pay each month into the
8Road Fund the amount estimated to represent 32% of the net
9revenue realized from the taxes imposed on motor fuel and
10gasohol. Beginning July 1, 2023 and until July 1, 2024,
11subject to the payment of amounts into the State and Local
12Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
13Place Expansion Project Fund, the Illinois Tax Increment Fund,
14the Energy Infrastructure Fund, and the Tax Compliance and
15Administration Fund as provided in this Section, the
16Department shall pay each month into the Road Fund the amount
17estimated to represent 48% of the net revenue realized from
18the taxes imposed on motor fuel and gasohol. Beginning July 1,
192024 and until July 1, 2025, subject to the payment of amounts
20into the State and Local Sales Tax Reform Fund, the Build
21Illinois Fund, the McCormick Place Expansion Project Fund, the
22Illinois Tax Increment Fund, the Energy Infrastructure Fund,
23and the Tax Compliance and Administration Fund as provided in
24this Section, the Department shall pay each month into the
25Road Fund the amount estimated to represent 64% of the net
26revenue realized from the taxes imposed on motor fuel and

SB1244- 35 -LRB103 24860 HLH 51193 b
1gasohol. Beginning on July 1, 2025, subject to the payment of
2amounts into the State and Local Sales Tax Reform Fund, the
3Build Illinois Fund, the McCormick Place Expansion Project
4Fund, the Illinois Tax Increment Fund, the Energy
5Infrastructure Fund, and the Tax Compliance and Administration
6Fund as provided in this Section, the Department shall pay
7each month into the Road Fund the amount estimated to
8represent 80% of the net revenue realized from the taxes
9imposed on motor fuel and gasohol. As used in this paragraph
10"motor fuel" has the meaning given to that term in Section 1.1
11of the Motor Fuel Tax Law, and "gasohol" has the meaning given
12to that term in Section 3-40 of this Act.
13 Of the remainder of the moneys received by the Department
14pursuant to this Act, 75% thereof shall be paid into the State
15Treasury and 25% shall be reserved in a special account and
16used only for the transfer to the Common School Fund as part of
17the monthly transfer from the General Revenue Fund in
18accordance with Section 8a of the State Finance Act.
19 As soon as possible after the first day of each month, upon
20certification of the Department of Revenue, the Comptroller
21shall order transferred and the Treasurer shall transfer from
22the General Revenue Fund to the Motor Fuel Tax Fund an amount
23equal to 1.7% of 80% of the net revenue realized under this Act
24for the second preceding month. Beginning April 1, 2000, this
25transfer is no longer required and shall not be made.
26 Net revenue realized for a month shall be the revenue

SB1244- 36 -LRB103 24860 HLH 51193 b
1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4 For greater simplicity of administration, manufacturers,
5importers and wholesalers whose products are sold at retail in
6Illinois by numerous retailers, and who wish to do so, may
7assume the responsibility for accounting and paying to the
8Department all tax accruing under this Act with respect to
9such sales, if the retailers who are affected do not make
10written objection to the Department to this arrangement.
11(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
12101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
136-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
14101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
15eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
16102-1019, eff. 1-1-23; revised 12-13-22.)
17 Section 10. The Service Use Tax Act is amended by changing
18Section 9 as follows:
19 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
20 Sec. 9. Each serviceman required or authorized to collect
21the tax herein imposed shall pay to the Department the amount
22of such tax (except as otherwise provided) at the time when he
23is required to file his return for the period during which such
24tax was collected, less a discount of 2.1% prior to January 1,

SB1244- 37 -LRB103 24860 HLH 51193 b
11990 and 1.75% on and after January 1, 1990, or $5 per calendar
2year, whichever is greater, which is allowed to reimburse the
3serviceman for expenses incurred in collecting the tax,
4keeping records, preparing and filing returns, remitting the
5tax and supplying data to the Department on request. When
6determining the discount allowed under this Section,
7servicemen shall include the amount of tax that would have
8been due at the 1% rate but for the 0% rate imposed under this
9amendatory Act of the 102nd General Assembly. The discount
10under this Section is not allowed for the 1.25% portion of
11taxes paid on aviation fuel that is subject to the revenue use
12requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
13discount allowed under this Section is allowed only for
14returns that are filed in the manner required by this Act. The
15Department may disallow the discount for servicemen whose
16certificate of registration is revoked at the time the return
17is filed, but only if the Department's decision to revoke the
18certificate of registration has become final. A serviceman
19need not remit that part of any tax collected by him to the
20extent that he is required to pay and does pay the tax imposed
21by the Service Occupation Tax Act with respect to his sale of
22service involving the incidental transfer by him of the same
23property.
24 Except as provided hereinafter in this Section, on or
25before the twentieth day of each calendar month, such
26serviceman shall file a return for the preceding calendar

SB1244- 38 -LRB103 24860 HLH 51193 b
1month in accordance with reasonable Rules and Regulations to
2be promulgated by the Department. Such return shall be filed
3on a form prescribed by the Department and shall contain such
4information as the Department may reasonably require. The
5return shall include the gross receipts which were received
6during the preceding calendar month or quarter on the
7following items upon which tax would have been due but for the
80% rate imposed under this amendatory Act of the 102nd General
9Assembly: (i) food for human consumption that is to be
10consumed off the premises where it is sold (other than
11alcoholic beverages, food consisting of or infused with adult
12use cannabis, soft drinks, and food that has been prepared for
13immediate consumption); and (ii) food prepared for immediate
14consumption and transferred incident to a sale of service
15subject to this Act or the Service Occupation Tax Act by an
16entity licensed under the Hospital Licensing Act, the Nursing
17Home Care Act, the Assisted Living and Shared Housing Act, the
18ID/DD Community Care Act, the MC/DD Act, the Specialized
19Mental Health Rehabilitation Act of 2013, or the Child Care
20Act of 1969, or an entity that holds a permit issued pursuant
21to the Life Care Facilities Act. The return shall also include
22the amount of tax that would have been due on the items listed
23in the previous sentence but for the 0% rate imposed under this
24amendatory Act of the 102nd General Assembly.
25 On and after January 1, 2018, with respect to servicemen
26whose annual gross receipts average $20,000 or more, all

SB1244- 39 -LRB103 24860 HLH 51193 b
1returns required to be filed pursuant to this Act shall be
2filed electronically. Servicemen who demonstrate that they do
3not have access to the Internet or demonstrate hardship in
4filing electronically may petition the Department to waive the
5electronic filing requirement.
6 The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13 1. The name of the seller;
14 2. The address of the principal place of business from
15 which he engages in business as a serviceman in this
16 State;
17 3. The total amount of taxable receipts received by
18 him during the preceding calendar month, including
19 receipts from charge and time sales, but less all
20 deductions allowed by law;
21 4. The amount of credit provided in Section 2d of this
22 Act;
23 5. The amount of tax due;
24 5-5. The signature of the taxpayer; and
25 6. Such other reasonable information as the Department
26 may require.

SB1244- 40 -LRB103 24860 HLH 51193 b
1 Each serviceman required or authorized to collect the tax
2imposed by this Act on aviation fuel transferred as an
3incident of a sale of service in this State during the
4preceding calendar month shall, instead of reporting and
5paying tax on aviation fuel as otherwise required by this
6Section, report and pay such tax on a separate aviation fuel
7tax return. The requirements related to the return shall be as
8otherwise provided in this Section. Notwithstanding any other
9provisions of this Act to the contrary, servicemen collecting
10tax on aviation fuel shall file all aviation fuel tax returns
11and shall make all aviation fuel tax payments by electronic
12means in the manner and form required by the Department. For
13purposes of this Section, "aviation fuel" means jet fuel and
14aviation gasoline.
15 If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19 Notwithstanding any other provision of this Act to the
20contrary, servicemen subject to tax on cannabis shall file all
21cannabis tax returns and shall make all cannabis tax payments
22by electronic means in the manner and form required by the
23Department.
24 Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

SB1244- 41 -LRB103 24860 HLH 51193 b
1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall
3make all payments required by rules of the Department by
4electronic funds transfer. Beginning October 1, 1995, a
5taxpayer who has an average monthly tax liability of $50,000
6or more shall make all payments required by rules of the
7Department by electronic funds transfer. Beginning October 1,
82000, a taxpayer who has an annual tax liability of $200,000 or
9more shall make all payments required by rules of the
10Department by electronic funds transfer. The term "annual tax
11liability" shall be the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year. The term "average monthly
15tax liability" means the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year divided by 12. Beginning
19on October 1, 2002, a taxpayer who has a tax liability in the
20amount set forth in subsection (b) of Section 2505-210 of the
21Department of Revenue Law shall make all payments required by
22rules of the Department by electronic funds transfer.
23 Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make
25payments by electronic funds transfer. All taxpayers required
26to make payments by electronic funds transfer shall make those

SB1244- 42 -LRB103 24860 HLH 51193 b
1payments for a minimum of one year beginning on October 1.
2 Any taxpayer not required to make payments by electronic
3funds transfer may make payments by electronic funds transfer
4with the permission of the Department.
5 All taxpayers required to make payment by electronic funds
6transfer and any taxpayers authorized to voluntarily make
7payments by electronic funds transfer shall make those
8payments in the manner authorized by the Department.
9 The Department shall adopt such rules as are necessary to
10effectuate a program of electronic funds transfer and the
11requirements of this Section.
12 If the serviceman is otherwise required to file a monthly
13return and if the serviceman's average monthly tax liability
14to the Department does not exceed $200, the Department may
15authorize his returns to be filed on a quarter annual basis,
16with the return for January, February and March of a given year
17being due by April 20 of such year; with the return for April,
18May and June of a given year being due by July 20 of such year;
19with the return for July, August and September of a given year
20being due by October 20 of such year, and with the return for
21October, November and December of a given year being due by
22January 20 of the following year.
23 If the serviceman is otherwise required to file a monthly
24or quarterly return and if the serviceman's average monthly
25tax liability to the Department does not exceed $50, the
26Department may authorize his returns to be filed on an annual

SB1244- 43 -LRB103 24860 HLH 51193 b
1basis, with the return for a given year being due by January 20
2of the following year.
3 Such quarter annual and annual returns, as to form and
4substance, shall be subject to the same requirements as
5monthly returns.
6 Notwithstanding any other provision in this Act concerning
7the time within which a serviceman may file his return, in the
8case of any serviceman who ceases to engage in a kind of
9business which makes him responsible for filing returns under
10this Act, such serviceman shall file a final return under this
11Act with the Department not more than 1 month after
12discontinuing such business.
13 Where a serviceman collects the tax with respect to the
14selling price of property which he sells and the purchaser
15thereafter returns such property and the serviceman refunds
16the selling price thereof to the purchaser, such serviceman
17shall also refund, to the purchaser, the tax so collected from
18the purchaser. When filing his return for the period in which
19he refunds such tax to the purchaser, the serviceman may
20deduct the amount of the tax so refunded by him to the
21purchaser from any other Service Use Tax, Service Occupation
22Tax, retailers' occupation tax or use tax which such
23serviceman may be required to pay or remit to the Department,
24as shown by such return, provided that the amount of the tax to
25be deducted shall previously have been remitted to the
26Department by such serviceman. If the serviceman shall not

SB1244- 44 -LRB103 24860 HLH 51193 b
1previously have remitted the amount of such tax to the
2Department, he shall be entitled to no deduction hereunder
3upon refunding such tax to the purchaser.
4 Any serviceman filing a return hereunder shall also
5include the total tax upon the selling price of tangible
6personal property purchased for use by him as an incident to a
7sale of service, and such serviceman shall remit the amount of
8such tax to the Department when filing such return.
9 If experience indicates such action to be practicable, the
10Department may prescribe and furnish a combination or joint
11return which will enable servicemen, who are required to file
12returns hereunder and also under the Service Occupation Tax
13Act, to furnish all the return information required by both
14Acts on the one form.
15 Where the serviceman has more than one business registered
16with the Department under separate registration hereunder,
17such serviceman shall not file each return that is due as a
18single return covering all such registered businesses, but
19shall file separate returns for each such registered business.
20 Beginning January 1, 1990, each month the Department shall
21pay into the State and Local Tax Reform Fund, a special fund in
22the State Treasury, the net revenue realized for the preceding
23month from the 1% tax imposed under this Act.
24 Beginning January 1, 1990, each month the Department shall
25pay into the State and Local Sales Tax Reform Fund 20% of the
26net revenue realized for the preceding month from the 6.25%

SB1244- 45 -LRB103 24860 HLH 51193 b
1general rate on transfers of tangible personal property, other
2than (i) tangible personal property which is purchased outside
3Illinois at retail from a retailer and which is titled or
4registered by an agency of this State's government and (ii)
5aviation fuel sold on or after December 1, 2019. This
6exception for aviation fuel only applies for so long as the
7revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
847133 are binding on the State.
9 For aviation fuel sold on or after December 1, 2019, each
10month the Department shall pay into the State Aviation Program
11Fund 20% of the net revenue realized for the preceding month
12from the 6.25% general rate on the selling price of aviation
13fuel, less an amount estimated by the Department to be
14required for refunds of the 20% portion of the tax on aviation
15fuel under this Act, which amount shall be deposited into the
16Aviation Fuel Sales Tax Refund Fund. The Department shall only
17pay moneys into the State Aviation Program Fund and the
18Aviation Fuel Sales Tax Refund Fund under this Act for so long
19as the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21 Beginning August 1, 2000, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund 100% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol.
25 Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

SB1244- 46 -LRB103 24860 HLH 51193 b
1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6 Beginning July 1, 2013, each month the Department shall
7pay into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service
9Occupation Tax Act, and the Retailers' Occupation Tax Act an
10amount equal to the average monthly deficit in the Underground
11Storage Tank Fund during the prior year, as certified annually
12by the Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Occupation Tax Act, and the
15Retailers' Occupation Tax Act shall not exceed $18,000,000 in
16any State fiscal year. As used in this paragraph, the "average
17monthly deficit" shall be equal to the difference between the
18average monthly claims for payment by the fund and the average
19monthly revenues deposited into the fund, excluding payments
20made pursuant to this paragraph.
21 Beginning on January 1, 2024, each month the Department
22shall pay into the Fire Prevention Fund 50% of the net revenue
23realized for the preceding month from the tax imposed on the
24selling price of D.O.T. Class C common fireworks.
25 Beginning July 1, 2015, of the remainder of the moneys
26received by the Department under the Use Tax Act, this Act, the

SB1244- 47 -LRB103 24860 HLH 51193 b
1Service Occupation Tax Act, and the Retailers' Occupation Tax
2Act, each month the Department shall deposit $500,000 into the
3State Crime Laboratory Fund.
4 Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14Service Occupation Tax Act, such Acts being hereinafter called
15the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16may be, of moneys being hereinafter called the "Tax Act
17Amount", and (2) the amount transferred to the Build Illinois
18Fund from the State and Local Sales Tax Reform Fund shall be
19less than the Annual Specified Amount (as defined in Section 3
20of the Retailers' Occupation Tax Act), an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and further provided, that if on the last
24business day of any month the sum of (1) the Tax Act Amount
25required to be deposited into the Build Illinois Bond Account
26in the Build Illinois Fund during such month and (2) the amount

SB1244- 48 -LRB103 24860 HLH 51193 b
1transferred during such month to the Build Illinois Fund from
2the State and Local Sales Tax Reform Fund shall have been less
3than 1/12 of the Annual Specified Amount, an amount equal to
4the difference shall be immediately paid into the Build
5Illinois Fund from other moneys received by the Department
6pursuant to the Tax Acts; and, further provided, that in no
7event shall the payments required under the preceding proviso
8result in aggregate payments into the Build Illinois Fund
9pursuant to this clause (b) for any fiscal year in excess of
10the greater of (i) the Tax Act Amount or (ii) the Annual
11Specified Amount for such fiscal year; and, further provided,
12that the amounts payable into the Build Illinois Fund under
13this clause (b) shall be payable only until such time as the
14aggregate amount on deposit under each trust indenture
15securing Bonds issued and outstanding pursuant to the Build
16Illinois Bond Act is sufficient, taking into account any
17future investment income, to fully provide, in accordance with
18such indenture, for the defeasance of or the payment of the
19principal of, premium, if any, and interest on the Bonds
20secured by such indenture and on any Bonds expected to be
21issued thereafter and all fees and costs payable with respect
22thereto, all as certified by the Director of the Bureau of the
23Budget (now Governor's Office of Management and Budget). If on
24the last business day of any month in which Bonds are
25outstanding pursuant to the Build Illinois Bond Act, the
26aggregate of the moneys deposited in the Build Illinois Bond

SB1244- 49 -LRB103 24860 HLH 51193 b
1Account in the Build Illinois Fund in such month shall be less
2than the amount required to be transferred in such month from
3the Build Illinois Bond Account to the Build Illinois Bond
4Retirement and Interest Fund pursuant to Section 13 of the
5Build Illinois Bond Act, an amount equal to such deficiency
6shall be immediately paid from other moneys received by the
7Department pursuant to the Tax Acts to the Build Illinois
8Fund; provided, however, that any amounts paid to the Build
9Illinois Fund in any fiscal year pursuant to this sentence
10shall be deemed to constitute payments pursuant to clause (b)
11of the preceding sentence and shall reduce the amount
12otherwise payable for such fiscal year pursuant to clause (b)
13of the preceding sentence. The moneys received by the
14Department pursuant to this Act and required to be deposited
15into the Build Illinois Fund are subject to the pledge, claim
16and charge set forth in Section 12 of the Build Illinois Bond
17Act.
18 Subject to payment of amounts into the Build Illinois Fund
19as provided in the preceding paragraph or in any amendment
20thereto hereafter enacted, the following specified monthly
21installment of the amount requested in the certificate of the
22Chairman of the Metropolitan Pier and Exposition Authority
23provided under Section 8.25f of the State Finance Act, but not
24in excess of the sums designated as "Total Deposit", shall be
25deposited in the aggregate from collections under Section 9 of
26the Use Tax Act, Section 9 of the Service Use Tax Act, Section

SB1244- 50 -LRB103 24860 HLH 51193 b
19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993 $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000

SB1244- 51 -LRB103 24860 HLH 51193 b
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

SB1244- 52 -LRB103 24860 HLH 51193 b
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

SB1244- 53 -LRB103 24860 HLH 51193 b
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.

SB1244- 54 -LRB103 24860 HLH 51193 b
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

SB1244- 55 -LRB103 24860 HLH 51193 b
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

SB1244- 56 -LRB103 24860 HLH 51193 b
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,

SB1244- 57 -LRB103 24860 HLH 51193 b
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

SB1244- 58 -LRB103 24860 HLH 51193 b
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 the Use Tax Act.
12 Of the remainder of the moneys received by the Department
13pursuant to this Act, 75% thereof shall be paid into the
14General Revenue Fund of the State Treasury and 25% shall be
15reserved in a special account and used only for the transfer to
16the Common School Fund as part of the monthly transfer from the
17General Revenue Fund in accordance with Section 8a of the
18State Finance Act.
19 As soon as possible after the first day of each month, upon
20certification of the Department of Revenue, the Comptroller
21shall order transferred and the Treasurer shall transfer from
22the General Revenue Fund to the Motor Fuel Tax Fund an amount
23equal to 1.7% of 80% of the net revenue realized under this Act
24for the second preceding month. Beginning April 1, 2000, this
25transfer is no longer required and shall not be made.
26 Net revenue realized for a month shall be the revenue

SB1244- 59 -LRB103 24860 HLH 51193 b
1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
5101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
66-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
7101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
8 Section 15. The Service Occupation Tax Act is amended by
9changing Section 9 as follows:
10 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
11 Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax at the time when he is required to file his return
14for the period during which such tax was collectible, less a
15discount of 2.1% prior to January 1, 1990, and 1.75% on and
16after January 1, 1990, or $5 per calendar year, whichever is
17greater, which is allowed to reimburse the serviceman for
18expenses incurred in collecting the tax, keeping records,
19preparing and filing returns, remitting the tax and supplying
20data to the Department on request. When determining the
21discount allowed under this Section, servicemen shall include
22the amount of tax that would have been due at the 1% rate but
23for the 0% rate imposed under this amendatory Act of the 102nd
24General Assembly. The discount under this Section is not

SB1244- 60 -LRB103 24860 HLH 51193 b
1allowed for the 1.25% portion of taxes paid on aviation fuel
2that is subject to the revenue use requirements of 49 U.S.C.
347107(b) and 49 U.S.C. 47133. The discount allowed under this
4Section is allowed only for returns that are filed in the
5manner required by this Act. The Department may disallow the
6discount for servicemen whose certificate of registration is
7revoked at the time the return is filed, but only if the
8Department's decision to revoke the certificate of
9registration has become final.
10 Where such tangible personal property is sold under a
11conditional sales contract, or under any other form of sale
12wherein the payment of the principal sum, or a part thereof, is
13extended beyond the close of the period for which the return is
14filed, the serviceman, in collecting the tax may collect, for
15each tax return period, only the tax applicable to the part of
16the selling price actually received during such tax return
17period.
18 Except as provided hereinafter in this Section, on or
19before the twentieth day of each calendar month, such
20serviceman shall file a return for the preceding calendar
21month in accordance with reasonable rules and regulations to
22be promulgated by the Department of Revenue. Such return shall
23be filed on a form prescribed by the Department and shall
24contain such information as the Department may reasonably
25require. The return shall include the gross receipts which
26were received during the preceding calendar month or quarter

SB1244- 61 -LRB103 24860 HLH 51193 b
1on the following items upon which tax would have been due but
2for the 0% rate imposed under this amendatory Act of the 102nd
3General Assembly: (i) food for human consumption that is to be
4consumed off the premises where it is sold (other than
5alcoholic beverages, food consisting of or infused with adult
6use cannabis, soft drinks, and food that has been prepared for
7immediate consumption); and (ii) food prepared for immediate
8consumption and transferred incident to a sale of service
9subject to this Act or the Service Use Tax Act by an entity
10licensed under the Hospital Licensing Act, the Nursing Home
11Care Act, the Assisted Living and Shared Housing Act, the
12ID/DD Community Care Act, the MC/DD Act, the Specialized
13Mental Health Rehabilitation Act of 2013, or the Child Care
14Act of 1969, or an entity that holds a permit issued pursuant
15to the Life Care Facilities Act. The return shall also include
16the amount of tax that would have been due on the items listed
17in the previous sentence but for the 0% rate imposed under this
18amendatory Act of the 102nd General Assembly.
19 On and after January 1, 2018, with respect to servicemen
20whose annual gross receipts average $20,000 or more, all
21returns required to be filed pursuant to this Act shall be
22filed electronically. Servicemen who demonstrate that they do
23not have access to the Internet or demonstrate hardship in
24filing electronically may petition the Department to waive the
25electronic filing requirement.
26 The Department may require returns to be filed on a

SB1244- 62 -LRB103 24860 HLH 51193 b
1quarterly basis. If so required, a return for each calendar
2quarter shall be filed on or before the twentieth day of the
3calendar month following the end of such calendar quarter. The
4taxpayer shall also file a return with the Department for each
5of the first two months of each calendar quarter, on or before
6the twentieth day of the following calendar month, stating:
7 1. The name of the seller;
8 2. The address of the principal place of business from
9 which he engages in business as a serviceman in this
10 State;
11 3. The total amount of taxable receipts received by
12 him during the preceding calendar month, including
13 receipts from charge and time sales, but less all
14 deductions allowed by law;
15 4. The amount of credit provided in Section 2d of this
16 Act;
17 5. The amount of tax due;
18 5-5. The signature of the taxpayer; and
19 6. Such other reasonable information as the Department
20 may require.
21 Each serviceman required or authorized to collect the tax
22herein imposed on aviation fuel acquired as an incident to the
23purchase of a service in this State during the preceding
24calendar month shall, instead of reporting and paying tax as
25otherwise required by this Section, report and pay such tax on
26a separate aviation fuel tax return. The requirements related

SB1244- 63 -LRB103 24860 HLH 51193 b
1to the return shall be as otherwise provided in this Section.
2Notwithstanding any other provisions of this Act to the
3contrary, servicemen transferring aviation fuel incident to
4sales of service shall file all aviation fuel tax returns and
5shall make all aviation fuel tax payments by electronic means
6in the manner and form required by the Department. For
7purposes of this Section, "aviation fuel" means jet fuel and
8aviation gasoline.
9 If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13 Notwithstanding any other provision of this Act to the
14contrary, servicemen 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 Prior to October 1, 2003, and on and after September 1,
192004 a serviceman may accept a Manufacturer's Purchase Credit
20certification from a purchaser in satisfaction of Service Use
21Tax as provided in Section 3-70 of the Service Use Tax Act if
22the purchaser provides the appropriate documentation as
23required by Section 3-70 of the Service Use Tax Act. A
24Manufacturer's Purchase Credit certification, accepted prior
25to October 1, 2003 or on or after September 1, 2004 by a
26serviceman as provided in Section 3-70 of the Service Use Tax

SB1244- 64 -LRB103 24860 HLH 51193 b
1Act, may be used by that serviceman to satisfy Service
2Occupation Tax liability in the amount claimed in the
3certification, not to exceed 6.25% of the receipts subject to
4tax from a qualifying purchase. A Manufacturer's Purchase
5Credit reported on any original or amended return filed under
6this Act after October 20, 2003 for reporting periods prior to
7September 1, 2004 shall be disallowed. Manufacturer's Purchase
8Credit reported on annual returns due on or after January 1,
92005 will be disallowed for periods prior to September 1,
102004. No Manufacturer's Purchase Credit may be used after
11September 30, 2003 through August 31, 2004 to satisfy any tax
12liability imposed under this Act, including any audit
13liability.
14 If the serviceman's average monthly tax liability to the
15Department does not exceed $200, the Department may authorize
16his returns to be filed on a quarter annual basis, with the
17return for January, February and March of a given year being
18due by April 20 of such year; with the return for April, May
19and 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 serviceman's average monthly tax liability to the
25Department does not exceed $50, the Department may authorize
26his returns to be filed on an annual basis, with the return for

SB1244- 65 -LRB103 24860 HLH 51193 b
1a given year being due by January 20 of 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 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

SB1244- 66 -LRB103 24860 HLH 51193 b
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 Where a serviceman collects the tax with respect to the

SB1244- 67 -LRB103 24860 HLH 51193 b
1selling price of tangible personal property which he sells and
2the purchaser thereafter returns such tangible personal
3property and the serviceman refunds the selling price thereof
4to the purchaser, such serviceman shall also refund, to the
5purchaser, the tax so collected from the purchaser. When
6filing his return for the period in which he refunds such tax
7to the purchaser, the serviceman may deduct the amount of the
8tax so refunded by him to the purchaser from any other Service
9Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
10Use Tax which such serviceman may be required to pay or remit
11to the Department, as shown by such return, provided that the
12amount of the tax to be deducted shall previously have been
13remitted to the Department by such serviceman. If the
14serviceman shall not previously have remitted the amount of
15such tax to the Department, he shall be entitled to no
16deduction hereunder upon refunding such tax to the purchaser.
17 If experience indicates such action to be practicable, the
18Department may prescribe and furnish a combination or joint
19return which will enable servicemen, who are required to file
20returns hereunder and also under the Retailers' Occupation Tax
21Act, the Use Tax Act or the Service Use Tax Act, to furnish all
22the return information required by all said Acts on the one
23form.
24 Where the serviceman has more than one business registered
25with the Department under separate registrations hereunder,
26such serviceman shall file separate returns for each

SB1244- 68 -LRB103 24860 HLH 51193 b
1registered business.
2 Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund the revenue realized
4for the preceding month from the 1% tax imposed under this Act.
5 Beginning January 1, 1990, each month the Department shall
6pay into the County and Mass Transit District Fund 4% of the
7revenue realized for the preceding month from the 6.25%
8general rate on sales of tangible personal property other than
9aviation fuel sold on or after December 1, 2019. This
10exception for aviation fuel only applies for so long as the
11revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1247133 are binding on the State.
13 Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17 Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the revenue
19realized for the preceding month from the 6.25% general rate
20on transfers of tangible personal property other than aviation
21fuel sold on or after December 1, 2019. This exception for
22aviation fuel only applies for so long as the revenue use
23requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
24binding on the State.
25 For aviation fuel sold on or after December 1, 2019, each
26month the Department shall pay into the State Aviation Program

SB1244- 69 -LRB103 24860 HLH 51193 b
1Fund 20% of the net revenue realized for the preceding month
2from the 6.25% general rate on the selling price of aviation
3fuel, less an amount estimated by the Department to be
4required for refunds of the 20% portion of the tax on aviation
5fuel under this Act, which amount shall be deposited into the
6Aviation Fuel Sales Tax Refund Fund. The Department shall only
7pay moneys into the State Aviation Program Fund and the
8Aviation Fuel Sales Tax Refund Fund under this Act for so long
9as the revenue use requirements of 49 U.S.C. 47107(b) and 49
10U.S.C. 47133 are binding on the State.
11 Beginning August 1, 2000, each month the Department shall
12pay into the Local Government Tax Fund 80% of the net revenue
13realized for the preceding month from the 1.25% rate on the
14selling price of motor fuel and gasohol.
15 Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22 Beginning July 1, 2013, each month the Department shall
23pay into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service Use Tax
25Act, and the Retailers' Occupation Tax Act an amount equal to
26the average monthly deficit in the Underground Storage Tank

SB1244- 70 -LRB103 24860 HLH 51193 b
1Fund during the prior year, as certified annually by the
2Illinois Environmental Protection Agency, but the total
3payment into the Underground Storage Tank Fund under this Act,
4the Use Tax Act, the Service Use Tax Act, and the Retailers'
5Occupation Tax Act shall not exceed $18,000,000 in any State
6fiscal year. As used in this paragraph, the "average monthly
7deficit" shall be equal to the difference between the average
8monthly claims for payment by the fund and the average monthly
9revenues deposited into the fund, excluding payments made
10pursuant to this paragraph.
11 Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, the Service
13Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
14each month the Department shall deposit $500,000 into the
15State Crime Laboratory Fund.
16 Beginning on January 1, 2024, each month the Department
17shall pay into the Fire Prevention Fund 50% of the net revenue
18realized for the preceding month from the tax imposed on the
19selling price of D.O.T. Class C common fireworks.
20 Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

SB1244- 71 -LRB103 24860 HLH 51193 b
1to be paid into the Build Illinois Fund pursuant to Section 3
2of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4Service Occupation Tax Act, such Acts being hereinafter called
5the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
6may be, of moneys being hereinafter called the "Tax Act
7Amount", and (2) the amount transferred to the Build Illinois
8Fund from the State and Local Sales Tax Reform Fund shall be
9less than the Annual Specified Amount (as defined in Section 3
10of the Retailers' Occupation Tax Act), an amount equal to the
11difference shall be immediately paid into the Build Illinois
12Fund from other moneys received by the Department pursuant to
13the Tax Acts; and further provided, that if on the last
14business day of any month the sum of (1) the Tax Act Amount
15required to be deposited into the Build Illinois Account in
16the Build Illinois Fund during such month and (2) the amount
17transferred during such month to the Build Illinois Fund from
18the State and Local Sales Tax Reform Fund shall have been less
19than 1/12 of the Annual Specified Amount, an amount equal to
20the difference shall be immediately paid into the Build
21Illinois Fund from other moneys received by the Department
22pursuant to the Tax Acts; and, further provided, that in no
23event shall the payments required under the preceding proviso
24result in aggregate payments into the Build Illinois Fund
25pursuant to this clause (b) for any fiscal year in excess of
26the greater of (i) the Tax Act Amount or (ii) the Annual

SB1244- 72 -LRB103 24860 HLH 51193 b
1Specified Amount for such fiscal year; and, further provided,
2that the amounts payable into the Build Illinois Fund under
3this clause (b) shall be payable only until such time as the
4aggregate amount on deposit under each trust indenture
5securing Bonds issued and outstanding pursuant to the Build
6Illinois Bond Act is sufficient, taking into account any
7future investment income, to fully provide, in accordance with
8such indenture, for the defeasance of or the payment of the
9principal of, premium, if any, and interest on the Bonds
10secured by such indenture and on any Bonds expected to be
11issued thereafter and all fees and costs payable with respect
12thereto, all as certified by the Director of the Bureau of the
13Budget (now Governor's Office of Management and Budget). If on
14the last business day of any month in which Bonds are
15outstanding pursuant to the Build Illinois Bond Act, the
16aggregate of the moneys deposited in the Build Illinois Bond
17Account in the Build Illinois Fund in such month shall be less
18than the amount required to be transferred in such month from
19the Build Illinois Bond Account to the Build Illinois Bond
20Retirement and Interest Fund pursuant to Section 13 of the
21Build Illinois Bond Act, an amount equal to such deficiency
22shall be immediately paid from other moneys received by the
23Department pursuant to the Tax Acts to the Build Illinois
24Fund; provided, however, that any amounts paid to the Build
25Illinois Fund in any fiscal year pursuant to this sentence
26shall be deemed to constitute payments pursuant to clause (b)

SB1244- 73 -LRB103 24860 HLH 51193 b
1of the preceding sentence and shall reduce the amount
2otherwise payable for such fiscal year pursuant to clause (b)
3of the preceding sentence. The moneys received by the
4Department pursuant to this Act and required to be deposited
5into the Build Illinois Fund are subject to the pledge, claim
6and charge set forth in Section 12 of the Build Illinois Bond
7Act.
8 Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of the sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit
211993 $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000

SB1244- 74 -LRB103 24860 HLH 51193 b
11998 68,000,000
21999 71,000,000
32000 75,000,000
42001 80,000,000
52002 93,000,000
62003 99,000,000
72004103,000,000
82005108,000,000
92006113,000,000
102007119,000,000
112008126,000,000
122009132,000,000
132010139,000,000
142011146,000,000
152012153,000,000
162013161,000,000
172014170,000,000
182015179,000,000
192016189,000,000
202017199,000,000
212018210,000,000
222019221,000,000
232020233,000,000
242021300,000,000
252022300,000,000
262023300,000,000

SB1244- 75 -LRB103 24860 HLH 51193 b
12024 300,000,000
22025 300,000,000
32026 300,000,000
42027 375,000,000
52028 375,000,000
62029 375,000,000
72030 375,000,000
82031 375,000,000
92032 375,000,000
102033 375,000,000
112034375,000,000
122035375,000,000
132036450,000,000
14and
15each fiscal year
16thereafter that bonds
17are outstanding under
18Section 13.2 of the
19Metropolitan Pier and
20Exposition Authority Act,
21but not after fiscal year 2060.
22 Beginning July 20, 1993 and in each month of each fiscal
23year thereafter, one-eighth of the amount requested in the
24certificate of the Chairman of the Metropolitan Pier and
25Exposition Authority for that fiscal year, less the amount
26deposited into the McCormick Place Expansion Project Fund by

SB1244- 76 -LRB103 24860 HLH 51193 b
1the State Treasurer in the respective month under subsection
2(g) of Section 13 of the Metropolitan Pier and Exposition
3Authority Act, plus cumulative deficiencies in the deposits
4required under this Section for previous months and years,
5shall be deposited into the McCormick Place Expansion Project
6Fund, until the full amount requested for the fiscal year, but
7not in excess of the amount specified above as "Total
8Deposit", has been deposited.
9 Subject to payment of amounts into the Capital Projects
10Fund, the Build Illinois Fund, and the McCormick Place
11Expansion Project Fund pursuant to the preceding paragraphs or
12in any amendments thereto hereafter enacted, for aviation fuel
13sold on or after December 1, 2019, the Department shall each
14month deposit into the Aviation Fuel Sales Tax Refund Fund an
15amount estimated by the Department to be required for refunds
16of the 80% portion of the tax on aviation fuel under this Act.
17The Department shall only deposit moneys into the Aviation
18Fuel Sales Tax Refund Fund under this paragraph for so long as
19the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21 Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois
26Tax Increment Fund 0.27% of 80% of the net revenue realized for

SB1244- 77 -LRB103 24860 HLH 51193 b
1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3 Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning with the receipt of the first report of
7taxes paid by an eligible business and continuing for a
825-year period, the Department shall each month pay into the
9Energy Infrastructure Fund 80% of the net revenue realized
10from the 6.25% general rate on the selling price of
11Illinois-mined coal that was sold to an eligible business. For
12purposes of this paragraph, the term "eligible business" means
13a new electric generating facility certified pursuant to
14Section 605-332 of the Department of Commerce and Economic
15Opportunity Law of the Civil Administrative Code of Illinois.
16 Subject to payment of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, and the Energy Infrastructure Fund
19pursuant to the preceding paragraphs or in any amendments to
20this Section hereafter enacted, beginning on the first day of
21the first calendar month to occur on or after August 26, 2014
22(the effective date of Public Act 98-1098), each month, from
23the collections made under Section 9 of the Use Tax Act,
24Section 9 of the Service Use Tax Act, Section 9 of the Service
25Occupation Tax Act, and Section 3 of the Retailers' Occupation
26Tax Act, the Department shall pay into the Tax Compliance and

SB1244- 78 -LRB103 24860 HLH 51193 b
1Administration Fund, to be used, subject to appropriation, to
2fund additional auditors and compliance personnel at the
3Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4the cash receipts collected during the preceding fiscal year
5by the Audit Bureau of the Department under the Use Tax Act,
6the Service Use Tax Act, the Service Occupation Tax Act, the
7Retailers' Occupation Tax Act, and associated local occupation
8and use taxes administered by the Department.
9 Subject to payments of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, the Illinois
11Tax Increment Fund, the Energy Infrastructure Fund, and the
12Tax Compliance and Administration Fund as provided in this
13Section, beginning on July 1, 2018 the Department shall pay
14each month into the Downstate Public Transportation Fund the
15moneys required to be so paid under Section 2-3 of the
16Downstate Public Transportation Act.
17 Subject to successful execution and delivery of a
18public-private agreement between the public agency and private
19entity and completion of the civic build, beginning on July 1,
202023, of the remainder of the moneys received by the
21Department under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and this Act, the Department shall
23deposit the following specified deposits in the aggregate from
24collections under the Use Tax Act, the Service Use Tax Act, the
25Service Occupation Tax Act, and the Retailers' Occupation Tax
26Act, as required under Section 8.25g of the State Finance Act

SB1244- 79 -LRB103 24860 HLH 51193 b
1for distribution consistent with the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3The moneys received by the Department pursuant to this Act and
4required to be deposited into the Civic and Transit
5Infrastructure Fund are subject to the pledge, claim and
6charge set forth in Section 25-55 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8As used in this paragraph, "civic build", "private entity",
9"public-private agreement", and "public agency" have the
10meanings provided in Section 25-10 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12 Fiscal Year............................Total Deposit
13 2024....................................$200,000,000
14 2025....................................$206,000,000
15 2026....................................$212,200,000
16 2027....................................$218,500,000
17 2028....................................$225,100,000
18 2029....................................$288,700,000
19 2030....................................$298,900,000
20 2031....................................$309,300,000
21 2032....................................$320,100,000
22 2033....................................$331,200,000
23 2034....................................$341,200,000
24 2035....................................$351,400,000
25 2036....................................$361,900,000
26 2037....................................$372,800,000

SB1244- 80 -LRB103 24860 HLH 51193 b
1 2038....................................$384,000,000
2 2039....................................$395,500,000
3 2040....................................$407,400,000
4 2041....................................$419,600,000
5 2042....................................$432,200,000
6 2043....................................$445,100,000
7 Beginning July 1, 2021 and until July 1, 2022, subject to
8the payment of amounts into the County and Mass Transit
9District Fund, the Local Government Tax Fund, the Build
10Illinois Fund, the McCormick Place Expansion Project Fund, the
11Illinois Tax Increment Fund, the Energy Infrastructure Fund,
12and the Tax Compliance and Administration Fund as provided in
13this Section, the Department shall pay each month into the
14Road Fund the amount estimated to represent 16% of the net
15revenue realized from the taxes imposed on motor fuel and
16gasohol. Beginning July 1, 2022 and until July 1, 2023,
17subject to the payment of amounts into the County and Mass
18Transit District Fund, the Local Government Tax Fund, the
19Build Illinois Fund, the McCormick Place Expansion Project
20Fund, the Illinois Tax Increment Fund, the Energy
21Infrastructure Fund, and the Tax Compliance and Administration
22Fund as provided in this Section, the Department shall pay
23each month into the Road Fund the amount estimated to
24represent 32% of the net revenue realized from the taxes
25imposed on motor fuel and gasohol. Beginning July 1, 2023 and
26until July 1, 2024, subject to the payment of amounts into the

SB1244- 81 -LRB103 24860 HLH 51193 b
1County and Mass Transit District Fund, the Local Government
2Tax Fund, the Build Illinois Fund, the McCormick Place
3Expansion Project Fund, the Illinois Tax Increment Fund, the
4Energy 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 48% of the net revenue realized from
8the taxes imposed on motor fuel and gasohol. Beginning July 1,
92024 and until July 1, 2025, subject to the payment of amounts
10into the County and Mass Transit District Fund, the Local
11Government Tax 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 64% of the net revenue realized from
17the taxes imposed on motor fuel and gasohol. Beginning on July
181, 2025, subject to the payment of amounts into the County and
19Mass Transit District Fund, the Local Government Tax Fund, the
20Build Illinois Fund, the McCormick Place Expansion Project
21Fund, the Illinois Tax Increment Fund, the Energy
22Infrastructure Fund, and the Tax Compliance and Administration
23Fund as provided in this Section, the Department shall pay
24each month into the Road Fund the amount estimated to
25represent 80% of the net revenue realized from the taxes
26imposed on motor fuel and gasohol. As used in this paragraph

SB1244- 82 -LRB103 24860 HLH 51193 b
1"motor fuel" has the meaning given to that term in Section 1.1
2of the Motor Fuel Tax Law, and "gasohol" has the meaning given
3to that term in Section 3-40 of the Use Tax Act.
4 Of the remainder of the moneys received by the Department
5pursuant to this Act, 75% shall be paid into the General
6Revenue Fund of the State Treasury and 25% shall be reserved in
7a special account and used only for the transfer to the Common
8School Fund as part of the monthly transfer from the General
9Revenue Fund in accordance with Section 8a of the State
10Finance Act.
11 The Department may, upon separate written notice to a
12taxpayer, require the taxpayer to prepare and file with the
13Department on a form prescribed by the Department within not
14less than 60 days after receipt of the notice an annual
15information return for the tax year specified in the notice.
16Such annual return to the Department shall include a statement
17of gross receipts as shown by the taxpayer's last Federal
18income tax return. If the total receipts of the business as
19reported in the Federal income tax return do not agree with the
20gross receipts reported to the Department of Revenue for the
21same period, the taxpayer shall attach to his annual return a
22schedule showing a reconciliation of the 2 amounts and the
23reasons for the difference. The taxpayer's annual return to
24the Department shall also disclose the cost of goods sold by
25the taxpayer during the year covered by such return, opening
26and closing inventories of such goods for such year, cost of

SB1244- 83 -LRB103 24860 HLH 51193 b
1goods used from stock or taken from stock and given away by the
2taxpayer during such year, pay roll information of the
3taxpayer's business during such year and any additional
4reasonable information which the Department deems would be
5helpful in determining the accuracy of the monthly, quarterly
6or annual returns filed by such taxpayer as hereinbefore
7provided for in this Section.
8 If the annual information return required by this Section
9is not filed when and as required, the taxpayer shall be liable
10as follows:
11 (i) Until January 1, 1994, the taxpayer shall be
12 liable for a penalty equal to 1/6 of 1% of the tax due from
13 such taxpayer under this Act during the period to be
14 covered by the annual return for each month or fraction of
15 a month until such return is filed as required, the
16 penalty to be assessed and collected in the same manner as
17 any other penalty provided for in this Act.
18 (ii) On and after January 1, 1994, the taxpayer shall
19 be liable for a penalty as described in Section 3-4 of the
20 Uniform Penalty and Interest Act.
21 The chief executive officer, proprietor, owner or highest
22ranking manager shall sign the annual return to certify the
23accuracy of the information contained therein. Any person who
24willfully signs the annual return containing false or
25inaccurate information shall be guilty of perjury and punished
26accordingly. The annual return form prescribed by the

SB1244- 84 -LRB103 24860 HLH 51193 b
1Department shall include a warning that the person signing the
2return may be liable for perjury.
3 The foregoing portion of this Section concerning the
4filing of an annual information return shall not apply to a
5serviceman who is not required to file an income tax return
6with the United States Government.
7 As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14 Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18 For greater simplicity of administration, it shall be
19permissible for manufacturers, importers and wholesalers whose
20products are sold by numerous servicemen in Illinois, and who
21wish to do so, to assume the responsibility for accounting and
22paying to the Department all tax accruing under this Act with
23respect to such sales, if the servicemen who are affected do
24not make written objection to the Department to this
25arrangement.
26(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;

SB1244- 85 -LRB103 24860 HLH 51193 b
1101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
26-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
4 Section 20. The Retailers' Occupation Tax Act is amended
5by changing Section 3 as follows:
6 (35 ILCS 120/3) (from Ch. 120, par. 442)
7 Sec. 3. Except as provided in this Section, on or before
8the twentieth day of each calendar month, every person engaged
9in the business of selling tangible personal property at
10retail in this State during the preceding calendar month shall
11file a return with the Department, stating:
12 1. The name of the seller;
13 2. His residence address and the address of his
14 principal place of business and the address of the
15 principal place of business (if that is a different
16 address) from which he engages in the business of selling
17 tangible personal property at retail in this State;
18 3. Total amount of receipts received by him during the
19 preceding calendar month or quarter, as the case may be,
20 from sales of tangible personal property, and from
21 services furnished, by him during such preceding calendar
22 month or quarter;
23 4. Total amount received by him during the preceding
24 calendar month or quarter on charge and time sales of

SB1244- 86 -LRB103 24860 HLH 51193 b
1 tangible personal property, and from services furnished,
2 by him prior to the month or quarter for which the return
3 is filed;
4 5. Deductions allowed by law;
5 6. Gross receipts which were received by him during
6 the preceding calendar month or quarter and upon the basis
7 of which the tax is imposed, including gross receipts on
8 food for human consumption that is to be consumed off the
9 premises where it is sold (other than alcoholic beverages,
10 food consisting of or infused with adult use cannabis,
11 soft drinks, and food that has been prepared for immediate
12 consumption) which were received during the preceding
13 calendar month or quarter and upon which tax would have
14 been due but for the 0% rate imposed under Public Act
15 102-700 this amendatory Act of the 102nd General Assembly;
16 7. The amount of credit provided in Section 2d of this
17 Act;
18 8. The amount of tax due, including the amount of tax
19 that would have been due on food for human consumption
20 that is to be consumed off the premises where it is sold
21 (other than alcoholic beverages, food consisting of or
22 infused with adult use cannabis, soft drinks, and food
23 that has been prepared for immediate consumption) but for
24 the 0% rate imposed under Public Act 102-700 this
25 amendatory Act of the 102nd General Assembly;
26 9. The signature of the taxpayer; and

SB1244- 87 -LRB103 24860 HLH 51193 b
1 10. Such other reasonable information as the
2 Department may require.
3 On and after January 1, 2018, except for returns required
4to be filed prior to January 1, 2023 for motor vehicles,
5watercraft, aircraft, and trailers that are required to be
6registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. On and after January 1, 2023, with
10respect to retailers whose annual gross receipts average
11$20,000 or more, all returns required to be filed pursuant to
12this Act, including, but not limited to, returns for motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State, shall be filed
15electronically. Retailers who demonstrate that they do not
16have access to the Internet or demonstrate hardship in filing
17electronically may petition the Department to waive the
18electronic filing requirement.
19 If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23 Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26 Prior to October 1, 2003, and on and after September 1,

SB1244- 88 -LRB103 24860 HLH 51193 b
12004 a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's Purchase
15Credit reported on annual returns due on or after January 1,
162005 will be disallowed for periods prior to September 1,
172004. No Manufacturer's Purchase Credit may be used after
18September 30, 2003 through August 31, 2004 to satisfy any tax
19liability imposed under this Act, including any audit
20liability.
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

SB1244- 89 -LRB103 24860 HLH 51193 b
1the twentieth day of the following calendar month, stating:
2 1. The name of the seller;
3 2. The address of the principal place of business from
4 which he engages in the business of selling tangible
5 personal property at retail in this State;
6 3. The total amount of taxable receipts received by
7 him during the preceding calendar month from sales of
8 tangible personal property by him during such preceding
9 calendar month, including receipts from charge and time
10 sales, but less all deductions allowed by law;
11 4. The amount of credit provided in Section 2d of this
12 Act;
13 5. The amount of tax due; and
14 6. Such other reasonable information as the Department
15 may require.
16 Every person engaged in the business of selling aviation
17fuel at retail in this State during the preceding calendar
18month shall, instead of reporting and paying tax as otherwise
19required by this Section, report and pay such tax on a separate
20aviation fuel tax return. The requirements related to the
21return shall be as otherwise provided in this Section.
22Notwithstanding any other provisions of this Act to the
23contrary, retailers selling aviation fuel shall file all
24aviation fuel tax returns and shall make all aviation fuel tax
25payments by electronic means in the manner and form required
26by the Department. For purposes of this Section, "aviation

SB1244- 90 -LRB103 24860 HLH 51193 b
1fuel" means jet fuel and aviation gasoline.
2 Beginning on October 1, 2003, any person who is not a
3licensed distributor, importing distributor, or manufacturer,
4as defined in the Liquor Control Act of 1934, but is engaged in
5the business of selling, at retail, alcoholic liquor shall
6file a statement with the Department of Revenue, in a format
7and at a time prescribed by the Department, showing the total
8amount paid for alcoholic liquor purchased during the
9preceding month and such other information as is reasonably
10required by the Department. The Department may adopt rules to
11require that this statement be filed in an electronic or
12telephonic format. Such rules may provide for exceptions from
13the filing requirements of this paragraph. For the purposes of
14this paragraph, the term "alcoholic liquor" shall have the
15meaning prescribed in the Liquor Control Act of 1934.
16 Beginning on October 1, 2003, every distributor, importing
17distributor, and manufacturer of alcoholic liquor as defined
18in the Liquor Control Act of 1934, shall file a statement with
19the Department of Revenue, no later than the 10th day of the
20month for the preceding month during which transactions
21occurred, by electronic means, showing the total amount of
22gross receipts from the sale of alcoholic liquor sold or
23distributed during the preceding month to purchasers;
24identifying the purchaser to whom it was sold or distributed;
25the purchaser's tax registration number; and such other
26information reasonably required by the Department. A

SB1244- 91 -LRB103 24860 HLH 51193 b
1distributor, importing distributor, or manufacturer of
2alcoholic liquor must personally deliver, mail, or provide by
3electronic means to each retailer listed on the monthly
4statement a report containing a cumulative total of that
5distributor's, importing distributor's, or manufacturer's
6total sales of alcoholic liquor to that retailer no later than
7the 10th day of the month for the preceding month during which
8the transaction occurred. The distributor, importing
9distributor, or manufacturer shall notify the retailer as to
10the method by which the distributor, importing distributor, or
11manufacturer will provide the sales information. If the
12retailer is unable to receive the sales information by
13electronic means, the distributor, importing distributor, or
14manufacturer shall furnish the sales information by personal
15delivery or by mail. For purposes of this paragraph, the term
16"electronic means" includes, but is not limited to, the use of
17a secure Internet website, e-mail, or facsimile.
18 If a total amount of less than $1 is payable, refundable or
19creditable, such amount shall be disregarded if it is less
20than 50 cents and shall be increased to $1 if it is 50 cents or
21more.
22 Notwithstanding any other provision of this Act to the
23contrary, retailers subject to tax on cannabis shall file all
24cannabis tax returns and shall make all cannabis tax payments
25by electronic means in the manner and form required by the
26Department.

SB1244- 92 -LRB103 24860 HLH 51193 b
1 Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall
6make all payments required by rules of the Department by
7electronic funds transfer. Beginning October 1, 1995, a
8taxpayer who has an average monthly tax liability of $50,000
9or more shall make all payments required by rules of the
10Department by electronic funds transfer. Beginning October 1,
112000, a taxpayer who has an annual tax liability of $200,000 or
12more shall make all payments required by rules of the
13Department by electronic funds transfer. The term "annual tax
14liability" shall be 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. The term "average monthly
18tax liability" shall be the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year divided by 12. Beginning
22on October 1, 2002, a taxpayer who has a tax liability in the
23amount set forth in subsection (b) of Section 2505-210 of the
24Department of Revenue Law shall make all payments required by
25rules of the Department by electronic funds transfer.
26 Before August 1 of each year beginning in 1993, the

SB1244- 93 -LRB103 24860 HLH 51193 b
1Department shall notify all taxpayers required to make
2payments by electronic funds transfer. All taxpayers required
3to make payments by electronic funds transfer shall make those
4payments for a minimum of one year beginning on October 1.
5 Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8 All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those
11payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15 Any amount which is required to be shown or reported on any
16return or other document under this Act shall, if such amount
17is not a whole-dollar amount, be increased to the nearest
18whole-dollar amount in any case where the fractional part of a
19dollar is 50 cents or more, and decreased to the nearest
20whole-dollar amount where the fractional part of a dollar is
21less than 50 cents.
22 If the retailer is otherwise required to file a monthly
23return and if the retailer's average monthly tax liability to
24the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February and March of a given year

SB1244- 94 -LRB103 24860 HLH 51193 b
1being due by April 20 of such year; with the return for April,
2May and June of a given year being due by July 20 of such year;
3with the return for July, August and September of a given year
4being due by October 20 of such year, and with the return for
5October, November and December of a given year being due by
6January 20 of the following year.
7 If the retailer is otherwise required to file a monthly or
8quarterly return and if the retailer's average monthly tax
9liability with the Department does not exceed $50, the
10Department may authorize his returns to be filed on an annual
11basis, with the return for a given year being due by January 20
12of the following year.
13 Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as
15monthly returns.
16 Notwithstanding any other provision in this Act concerning
17the time within which a retailer may file his return, in the
18case of any retailer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such retailer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23 Where the same person has more than one business
24registered with the Department under separate registrations
25under this Act, such person may not file each return that is
26due as a single return covering all such registered

SB1244- 95 -LRB103 24860 HLH 51193 b
1businesses, but shall file separate returns for each such
2registered business.
3 In addition, with respect to motor vehicles, watercraft,
4aircraft, and trailers that are required to be registered with
5an agency of this State, except as otherwise provided in this
6Section, every retailer selling this kind of tangible personal
7property shall file, with the Department, upon a form to be
8prescribed and supplied by the Department, a separate return
9for each such item of tangible personal property which the
10retailer sells, except that if, in the same transaction, (i) a
11retailer of aircraft, watercraft, motor vehicles or trailers
12transfers more than one aircraft, watercraft, motor vehicle or
13trailer to another aircraft, watercraft, motor vehicle
14retailer or trailer retailer for the purpose of resale or (ii)
15a retailer of aircraft, watercraft, motor vehicles, or
16trailers transfers more than one aircraft, watercraft, motor
17vehicle, or trailer to a purchaser for use as a qualifying
18rolling stock as provided in Section 2-5 of this Act, then that
19seller may report the transfer of all aircraft, watercraft,
20motor vehicles or trailers involved in that transaction to the
21Department on the same uniform invoice-transaction reporting
22return form. For purposes of this Section, "watercraft" means
23a Class 2, Class 3, or Class 4 watercraft as defined in Section
243-2 of the Boat Registration and Safety Act, a personal
25watercraft, or any boat equipped with an inboard motor.
26 In addition, with respect to motor vehicles, watercraft,

SB1244- 96 -LRB103 24860 HLH 51193 b
1aircraft, and trailers that are required to be registered with
2an agency of this State, every person who is engaged in the
3business of leasing or renting such items and who, in
4connection with such business, sells any such item to a
5retailer for the purpose of resale is, notwithstanding any
6other provision of this Section to the contrary, authorized to
7meet the return-filing requirement of this Act by reporting
8the transfer of all the aircraft, watercraft, motor vehicles,
9or trailers transferred for resale during a month to the
10Department on the same uniform invoice-transaction reporting
11return form on or before the 20th of the month following the
12month in which the transfer takes place. Notwithstanding any
13other provision of this Act to the contrary, all returns filed
14under this paragraph must be filed by electronic means in the
15manner and form as required by the Department.
16 Any retailer who sells only motor vehicles, watercraft,
17aircraft, or trailers that are required to be registered with
18an agency of this State, so that all retailers' occupation tax
19liability is required to be reported, and is reported, on such
20transaction reporting returns and who is not otherwise
21required to file monthly or quarterly returns, need not file
22monthly or quarterly returns. However, those retailers shall
23be required to file returns on an annual basis.
24 The transaction reporting return, in the case of motor
25vehicles or trailers that are required to be registered with
26an agency of this State, shall be the same document as the

SB1244- 97 -LRB103 24860 HLH 51193 b
1Uniform Invoice referred to in Section 5-402 of the Illinois
2Vehicle Code and must show the name and address of the seller;
3the name and address of the purchaser; the amount of the
4selling price including the amount allowed by the retailer for
5traded-in property, if any; the amount allowed by the retailer
6for the traded-in tangible personal property, if any, to the
7extent to which Section 1 of this Act allows an exemption for
8the value of traded-in property; the balance payable after
9deducting such trade-in allowance from the total selling
10price; the amount of tax due from the retailer with respect to
11such transaction; the amount of tax collected from the
12purchaser by the retailer on such transaction (or satisfactory
13evidence that such tax is not due in that particular instance,
14if that is claimed to be the fact); the place and date of the
15sale; a sufficient identification of the property sold; such
16other information as is required in Section 5-402 of the
17Illinois Vehicle Code, and such other information as the
18Department may reasonably require.
19 The transaction reporting return in the case of watercraft
20or aircraft must show the name and address of the seller; the
21name and address of the purchaser; the amount of the selling
22price including the amount allowed by the retailer for
23traded-in property, if any; the amount allowed by the retailer
24for the traded-in tangible personal property, if any, to the
25extent to which Section 1 of this Act allows an exemption for
26the value of traded-in property; the balance payable after

SB1244- 98 -LRB103 24860 HLH 51193 b
1deducting such trade-in allowance from the total selling
2price; the amount of tax due from the retailer with respect to
3such transaction; the amount of tax collected from the
4purchaser by the retailer on such transaction (or satisfactory
5evidence that such tax is not due in that particular instance,
6if that is claimed to be the fact); the place and date of the
7sale, a sufficient identification of the property sold, and
8such other information as the Department may reasonably
9require.
10 Such transaction reporting return shall be filed not later
11than 20 days after the day of delivery of the item that is
12being sold, but may be filed by the retailer at any time sooner
13than that if he chooses to do so. The transaction reporting
14return and tax remittance or proof of exemption from the
15Illinois use tax may be transmitted to the Department by way of
16the State agency with which, or State officer with whom the
17tangible personal property must be titled or registered (if
18titling or registration is required) if the Department and
19such agency or State officer determine that this procedure
20will expedite the processing of applications for title or
21registration.
22 With each such transaction reporting return, the retailer
23shall remit the proper amount of tax due (or shall submit
24satisfactory evidence that the sale is not taxable if that is
25the case), to the Department or its agents, whereupon the
26Department shall issue, in the purchaser's name, a use tax

SB1244- 99 -LRB103 24860 HLH 51193 b
1receipt (or a certificate of exemption if the Department is
2satisfied that the particular sale is tax exempt) which such
3purchaser may submit to the agency with which, or State
4officer with whom, he must title or register the tangible
5personal property that is involved (if titling or registration
6is required) in support of such purchaser's application for an
7Illinois certificate or other evidence of title or
8registration to such tangible personal property.
9 No retailer's failure or refusal to remit tax under this
10Act precludes a user, who has paid the proper tax to the
11retailer, from obtaining his certificate of title or other
12evidence of title or registration (if titling or registration
13is required) upon satisfying the Department that such user has
14paid the proper tax (if tax is due) to the retailer. The
15Department shall adopt appropriate rules to carry out the
16mandate of this paragraph.
17 If the user who would otherwise pay tax to the retailer
18wants the transaction reporting return filed and the payment
19of the tax or proof of exemption made to the Department before
20the retailer is willing to take these actions and such user has
21not paid the tax to the retailer, such user may certify to the
22fact of such delay by the retailer and may (upon the Department
23being satisfied of the truth of such certification) transmit
24the information required by the transaction reporting return
25and the remittance for tax or proof of exemption directly to
26the Department and obtain his tax receipt or exemption

SB1244- 100 -LRB103 24860 HLH 51193 b
1determination, in which event the transaction reporting return
2and tax remittance (if a tax payment was required) shall be
3credited by the Department to the proper retailer's account
4with the Department, but without the 2.1% or 1.75% discount
5provided for in this Section being allowed. When the user pays
6the tax directly to the Department, he shall pay the tax in the
7same amount and in the same form in which it would be remitted
8if the tax had been remitted to the Department by the retailer.
9 Refunds made by the seller during the preceding return
10period to purchasers, on account of tangible personal property
11returned to the seller, shall be allowed as a deduction under
12subdivision 5 of his monthly or quarterly return, as the case
13may be, in case the seller had theretofore included the
14receipts from the sale of such tangible personal property in a
15return filed by him and had paid the tax imposed by this Act
16with respect to such receipts.
17 Where the seller is a corporation, the return filed on
18behalf of such corporation shall be signed by the president,
19vice-president, secretary or treasurer or by the properly
20accredited agent of such corporation.
21 Where the seller is a limited liability company, the
22return filed on behalf of the limited liability company shall
23be signed by a manager, member, or properly accredited agent
24of the limited liability company.
25 Except as provided in this Section, the retailer filing
26the return under this Section shall, at the time of filing such

SB1244- 101 -LRB103 24860 HLH 51193 b
1return, pay to the Department the amount of tax imposed by this
2Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3on and after January 1, 1990, or $5 per calendar year,
4whichever is greater, which is allowed to reimburse the
5retailer for the expenses incurred in keeping records,
6preparing and filing returns, remitting the tax and supplying
7data to the Department on request. On and after January 1,
82021, a certified service provider, as defined in the Leveling
9the Playing Field for Illinois Retail Act, filing the return
10under this Section on behalf of a remote retailer shall, at the
11time of such return, pay to the Department the amount of tax
12imposed by this Act less a discount of 1.75%. A remote retailer
13using a certified service provider to file a return on its
14behalf, as provided in the Leveling the Playing Field for
15Illinois Retail Act, is not eligible for the discount. When
16determining the discount allowed under this Section, retailers
17shall include the amount of tax that would have been due at the
181% rate but for the 0% rate imposed under Public Act 102-700
19this amendatory Act of the 102nd General Assembly. When
20determining the discount allowed under this Section, retailers
21shall include the amount of tax that would have been due at the
226.25% rate but for the 1.25% rate imposed on sales tax holiday
23items under Public Act 102-700 this amendatory Act of the
24102nd General Assembly. The discount under this Section is not
25allowed for the 1.25% portion of taxes paid on aviation fuel
26that is subject to the revenue use requirements of 49 U.S.C.

SB1244- 102 -LRB103 24860 HLH 51193 b
147107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
2Section 2d of this Act shall be included in the amount on which
3such 2.1% or 1.75% discount is computed. In the case of
4retailers who report and pay the tax on a transaction by
5transaction basis, as provided in this Section, such discount
6shall be taken with each such tax remittance instead of when
7such retailer files his periodic return. The discount allowed
8under this Section is allowed only for returns that are filed
9in the manner required by this Act. The Department may
10disallow the discount for retailers whose certificate of
11registration is revoked at the time the return is filed, but
12only if the Department's decision to revoke the certificate of
13registration has become final.
14 Before October 1, 2000, if the taxpayer's average monthly
15tax liability to the Department under this Act, the Use Tax
16Act, the Service Occupation Tax Act, and the Service Use Tax
17Act, excluding any liability for prepaid sales tax to be
18remitted in accordance with Section 2d of this Act, was
19$10,000 or more during the preceding 4 complete calendar
20quarters, he shall file a return with the Department each
21month by the 20th day of the month next following the month
22during which such tax liability is incurred and shall make
23payments to the Department on or before the 7th, 15th, 22nd and
24last day of the month during which such liability is incurred.
25On and after October 1, 2000, if the taxpayer's average
26monthly tax liability to the Department under this Act, the

SB1244- 103 -LRB103 24860 HLH 51193 b
1Use Tax Act, the Service Occupation Tax Act, and the Service
2Use Tax Act, excluding any liability for prepaid sales tax to
3be remitted in accordance with Section 2d of this Act, was
4$20,000 or more during the preceding 4 complete calendar
5quarters, he shall file a return with the Department each
6month by the 20th day of the month next following the month
7during which such tax liability is incurred and shall make
8payment to the Department on or before the 7th, 15th, 22nd and
9last day of the month during which such liability is incurred.
10If the month during which such tax liability is incurred began
11prior to January 1, 1985, each payment shall be in an amount
12equal to 1/4 of the taxpayer's actual liability for the month
13or an amount set by the Department not to exceed 1/4 of the
14average monthly liability of the taxpayer to the Department
15for the preceding 4 complete calendar quarters (excluding the
16month of highest liability and the month of lowest liability
17in such 4 quarter period). If the month during which such tax
18liability is incurred begins on or after January 1, 1985 and
19prior to January 1, 1987, each payment shall be in an amount
20equal to 22.5% of the taxpayer's actual liability for the
21month or 27.5% of the taxpayer's liability for the same
22calendar month of the preceding year. If the month during
23which such tax liability is incurred begins on or after
24January 1, 1987 and prior to January 1, 1988, each payment
25shall be in an amount equal to 22.5% of the taxpayer's actual
26liability for the month or 26.25% of the taxpayer's liability

SB1244- 104 -LRB103 24860 HLH 51193 b
1for the same calendar month of the preceding year. If the month
2during which such tax liability is incurred begins on or after
3January 1, 1988, and prior to January 1, 1989, or begins on or
4after January 1, 1996, each payment shall be in an amount equal
5to 22.5% of the taxpayer's actual liability for the month or
625% of the taxpayer's liability for the same calendar month of
7the preceding year. If the month during which such tax
8liability is incurred begins on or after January 1, 1989, and
9prior to January 1, 1996, each payment shall be in an amount
10equal to 22.5% of the taxpayer's actual liability for the
11month or 25% of the taxpayer's liability for the same calendar
12month of the preceding year or 100% of the taxpayer's actual
13liability for the quarter monthly reporting period. The amount
14of such quarter monthly payments shall be credited against the
15final tax liability of the taxpayer's return for that month.
16Before October 1, 2000, once applicable, the requirement of
17the making of quarter monthly payments to the Department by
18taxpayers having an average monthly tax liability of $10,000
19or more as determined in the manner provided above shall
20continue until such taxpayer's average monthly liability to
21the Department during the preceding 4 complete calendar
22quarters (excluding the month of highest liability and the
23month of lowest liability) is less than $9,000, or until such
24taxpayer's average monthly liability to the Department as
25computed for each calendar quarter of the 4 preceding complete
26calendar quarter period is less than $10,000. However, if a

SB1244- 105 -LRB103 24860 HLH 51193 b
1taxpayer can show the Department that a substantial change in
2the taxpayer's business has occurred which causes the taxpayer
3to anticipate that his average monthly tax liability for the
4reasonably foreseeable future will fall below the $10,000
5threshold stated above, then such taxpayer may petition the
6Department for a change in such taxpayer's reporting status.
7On and after October 1, 2000, once applicable, the requirement
8of the making of quarter monthly payments to the Department by
9taxpayers having an average monthly tax liability of $20,000
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 $19,000 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 $20,000. 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 $20,000
22threshold stated above, then such taxpayer may petition the
23Department for a change in such taxpayer's reporting status.
24The Department shall change such taxpayer's reporting status
25unless it finds that such change is seasonal in nature and not
26likely to be long term. Quarter monthly payment status shall

SB1244- 106 -LRB103 24860 HLH 51193 b
1be determined under this paragraph as if the rate reduction to
20% in Public Act 102-700 this amendatory Act of the 102nd
3General Assembly on food for human consumption that is to be
4consumed off the premises where it is sold (other than
5alcoholic beverages, food consisting of or infused with adult
6use cannabis, soft drinks, and food that has been prepared for
7immediate consumption) had not occurred. For quarter monthly
8payments due under this paragraph 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 0% in Public Act 102-700
12this amendatory Act of the 102nd General Assembly had not
13occurred. Quarter monthly payment status shall be determined
14under this paragraph as if the rate reduction to 1.25% in
15Public Act 102-700 this amendatory Act of the 102nd General
16Assembly on sales tax holiday items had not occurred. For
17quarter monthly payments due on or after July 1, 2023 and
18through June 30, 2024, "25% of the taxpayer's liability for
19the same calendar month of the preceding year" shall be
20determined as if the rate reduction to 1.25% in Public Act
21102-700 this amendatory Act of the 102nd General Assembly on
22sales tax holiday items had not occurred. If any such quarter
23monthly payment is not paid at the time or in the amount
24required by this Section, then the taxpayer shall be liable
25for penalties and interest on the difference between the
26minimum amount due as a payment and the amount of such quarter

SB1244- 107 -LRB103 24860 HLH 51193 b
1monthly payment actually and timely paid, except insofar as
2the taxpayer has previously made payments for that month to
3the Department in excess of the minimum payments previously
4due as provided in this Section. The Department shall make
5reasonable rules and regulations to govern the quarter monthly
6payment amount and quarter monthly payment dates for taxpayers
7who file on other than a calendar monthly basis.
8 The provisions of this paragraph apply before October 1,
92001. Without regard to whether a taxpayer is required to make
10quarter monthly payments as specified above, any taxpayer who
11is required by Section 2d of this Act to collect and remit
12prepaid taxes and has collected prepaid taxes which average in
13excess of $25,000 per month during the preceding 2 complete
14calendar quarters, shall file a return with the Department as
15required by Section 2f and shall make payments to the
16Department on or before the 7th, 15th, 22nd and last day of the
17month during which such liability is incurred. If the month
18during which such tax liability is incurred began prior to
19September 1, 1985 (the effective date of Public Act 84-221),
20each payment shall be in an amount not less than 22.5% of the
21taxpayer's actual liability under Section 2d. If the month
22during which such tax liability is incurred begins on or after
23January 1, 1986, each payment shall be in an amount equal to
2422.5% of the taxpayer's actual liability for the month or
2527.5% of the taxpayer's liability for the same calendar month
26of the preceding calendar year. If the month during which such

SB1244- 108 -LRB103 24860 HLH 51193 b
1tax liability is incurred begins on or after January 1, 1987,
2each payment shall be in an amount equal to 22.5% of the
3taxpayer's actual liability for the month or 26.25% of the
4taxpayer's liability for the same calendar month of the
5preceding year. The amount of such quarter monthly payments
6shall be credited against the final tax liability of the
7taxpayer's return for that month filed under this Section or
8Section 2f, as the case may be. Once applicable, the
9requirement of the making of quarter monthly payments to the
10Department pursuant to this paragraph shall continue until
11such taxpayer's average monthly prepaid tax collections during
12the preceding 2 complete calendar quarters is $25,000 or less.
13If any such quarter monthly payment is not paid at the time or
14in the amount required, the taxpayer shall be liable for
15penalties and interest on such difference, except insofar as
16the taxpayer has previously made payments for that month in
17excess of the minimum payments previously due.
18 The provisions of this paragraph apply on and after
19October 1, 2001. Without regard to whether a taxpayer is
20required to make quarter monthly payments as specified above,
21any taxpayer who is required by Section 2d of this Act to
22collect and remit prepaid taxes and has collected prepaid
23taxes that average in excess of $20,000 per month during the
24preceding 4 complete calendar quarters shall file a return
25with the Department as required by Section 2f and shall make
26payments to the Department on or before the 7th, 15th, 22nd and

SB1244- 109 -LRB103 24860 HLH 51193 b
1last day of the month during which the liability is incurred.
2Each payment shall be in an amount equal to 22.5% of the
3taxpayer's actual liability for the month or 25% of the
4taxpayer's liability for the same calendar month of the
5preceding year. The amount of the quarter monthly payments
6shall be credited against the final tax liability of the
7taxpayer's return for that month filed under this Section or
8Section 2f, as the case may be. Once applicable, the
9requirement of the making of quarter monthly payments to the
10Department pursuant to this paragraph shall continue until the
11taxpayer's average monthly prepaid tax collections during the
12preceding 4 complete calendar quarters (excluding the month of
13highest liability and the month of lowest liability) is less
14than $19,000 or until such taxpayer's average monthly
15liability to the Department as computed for each calendar
16quarter of the 4 preceding complete calendar quarters is less
17than $20,000. If any such quarter monthly payment is not paid
18at the time or in the amount required, the taxpayer shall be
19liable for penalties and interest on such difference, except
20insofar as the taxpayer has previously made payments for that
21month in excess of the minimum payments previously due.
22 If any payment provided for in this Section exceeds the
23taxpayer's liabilities under this Act, the Use Tax Act, the
24Service Occupation Tax Act and the Service Use Tax Act, as
25shown on an original monthly return, the Department shall, if
26requested by the taxpayer, issue to the taxpayer a credit

SB1244- 110 -LRB103 24860 HLH 51193 b
1memorandum no later than 30 days after the date of payment. The
2credit evidenced by such credit memorandum may be assigned by
3the taxpayer to a similar taxpayer under this Act, the Use Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department. If no such request is made, the
7taxpayer may credit such excess payment against tax liability
8subsequently to be remitted to the Department under this Act,
9the Use Tax Act, the Service Occupation Tax Act or the Service
10Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determined that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's
142.1% and 1.75% vendor's discount shall be reduced by 2.1% or
151.75% of the difference between the credit taken and that
16actually due, and that taxpayer shall be liable for penalties
17and interest on such difference.
18 If a retailer of motor fuel is entitled to a credit under
19Section 2d of this Act which exceeds the taxpayer's liability
20to the Department under this Act for the month for which the
21taxpayer is filing a return, the Department shall issue the
22taxpayer a credit memorandum for the excess.
23 Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund, a special fund in the
25State treasury which is hereby created, the net revenue
26realized for the preceding month from the 1% tax imposed under

SB1244- 111 -LRB103 24860 HLH 51193 b
1this Act.
2 Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund, a special
4fund in the State treasury which is hereby created, 4% of the
5net revenue realized for the preceding month from the 6.25%
6general rate other than aviation fuel sold on or after
7December 1, 2019. This exception for aviation fuel only
8applies for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10 Beginning August 1, 2000, each month the Department shall
11pay into the County and Mass Transit District Fund 20% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol. If, in any
14month, the tax on sales tax holiday items, as defined in
15Section 2-8, is imposed at the rate of 1.25%, then the
16Department shall pay 20% of the net revenue realized for that
17month from the 1.25% rate on the selling price of sales tax
18holiday items into the County and Mass Transit District Fund.
19 Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of tangible personal property other than
23aviation fuel sold on or after December 1, 2019. This
24exception for aviation fuel only applies for so long as the
25revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2647133 are binding on the State.

SB1244- 112 -LRB103 24860 HLH 51193 b
1 For aviation fuel sold on or after December 1, 2019, each
2month the Department shall pay into the State Aviation Program
3Fund 20% of the net revenue realized for the preceding month
4from the 6.25% general rate on the selling price of aviation
5fuel, less an amount estimated by the Department to be
6required for refunds of the 20% portion of the tax on aviation
7fuel under this Act, which amount shall be deposited into the
8Aviation Fuel Sales Tax Refund Fund. The Department shall only
9pay moneys into the State Aviation Program Fund and the
10Aviation Fuel Sales Tax Refund Fund under this Act for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the State.
13 Beginning August 1, 2000, each month the Department shall
14pay into the Local Government Tax Fund 80% of the net revenue
15realized for the preceding month from the 1.25% rate on the
16selling price of motor fuel and gasohol. If, in any month, the
17tax on sales tax holiday items, as defined in Section 2-8, is
18imposed at the rate of 1.25%, then the Department shall pay 80%
19of the net revenue realized for that month from the 1.25% rate
20on the selling price of sales tax holiday items into the Local
21Government Tax Fund.
22 Beginning October 1, 2009, each month the Department shall
23pay into the Capital Projects Fund an amount that is equal to
24an amount estimated by the Department to represent 80% of the
25net revenue realized for the preceding month from the sale of
26candy, grooming and hygiene products, and soft drinks that had

SB1244- 113 -LRB103 24860 HLH 51193 b
1been taxed at a rate of 1% prior to September 1, 2009 but that
2are now taxed at 6.25%.
3 Beginning July 1, 2011, each month the Department shall
4pay into the Clean Air Act Permit Fund 80% of the net revenue
5realized for the preceding month from the 6.25% general rate
6on the selling price of sorbents used in Illinois in the
7process of sorbent injection as used to comply with the
8Environmental Protection Act or the federal Clean Air Act, but
9the total payment into the Clean Air Act Permit Fund under this
10Act and the Use Tax Act shall not exceed $2,000,000 in any
11fiscal year.
12 Beginning July 1, 2013, each month the Department shall
13pay into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Use Tax Act, the Service Use Tax
15Act, and the Service Occupation Tax Act an amount equal to the
16average monthly deficit in the Underground Storage Tank Fund
17during the prior year, as certified annually by the Illinois
18Environmental Protection Agency, but the total payment into
19the Underground Storage Tank Fund under this Act, the Use Tax
20Act, the Service Use Tax Act, and the Service Occupation Tax
21Act shall not exceed $18,000,000 in any State fiscal year. As
22used in this paragraph, the "average monthly deficit" shall be
23equal to the difference between the average monthly claims for
24payment by the fund and the average monthly revenues deposited
25into the fund, excluding payments made pursuant to this
26paragraph.

SB1244- 114 -LRB103 24860 HLH 51193 b
1 Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under the Use Tax Act, the Service
3Use Tax Act, the Service Occupation Tax Act, and this Act, each
4month the Department shall deposit $500,000 into the State
5Crime Laboratory Fund.
6 Beginning on January 1, 2024, each month the Department
7shall pay into the Fire Prevention Fund 50% of the net revenue
8realized for the preceding month from the tax imposed on the
9selling price of D.O.T. Class C common fireworks.
10 Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to this Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act, such Acts
20being hereinafter called the "Tax Acts" and such aggregate of
212.2% or 3.8%, as the case may be, of moneys being hereinafter
22called the "Tax Act Amount", and (2) the amount transferred to
23the Build Illinois Fund from the State and Local Sales Tax
24Reform Fund shall be less than the Annual Specified Amount (as
25hereinafter defined), an amount equal to the difference shall
26be immediately paid into the Build Illinois Fund from other

SB1244- 115 -LRB103 24860 HLH 51193 b
1moneys received by the Department pursuant to the Tax Acts;
2the "Annual Specified Amount" means the amounts specified
3below for fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount
51986$54,800,000
61987$76,650,000
71988$80,480,000
81989$88,510,000
91990$115,330,000
101991$145,470,000
111992$182,730,000
121993$206,520,000;
13and means the Certified Annual Debt Service Requirement (as
14defined in Section 13 of the Build Illinois Bond Act) or the
15Tax Act Amount, whichever is greater, for fiscal year 1994 and
16each fiscal year thereafter; and further provided, that if on
17the last business day of any month the sum of (1) the Tax Act
18Amount required to be deposited into the Build Illinois Bond
19Account in the Build Illinois Fund during such month and (2)
20the amount transferred to the Build Illinois Fund from the
21State and Local Sales Tax Reform Fund shall have been less than
221/12 of the Annual Specified Amount, an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and, further provided, that in no event shall the
26payments required under the preceding proviso result in

SB1244- 116 -LRB103 24860 HLH 51193 b
1aggregate payments into the Build Illinois Fund pursuant to
2this clause (b) for any fiscal year in excess of the greater of
3(i) the Tax Act Amount or (ii) the Annual Specified Amount for
4such fiscal year. The amounts payable into the Build Illinois
5Fund under clause (b) of the first sentence in this paragraph
6shall be payable only until such time as the aggregate amount
7on deposit under each trust indenture securing Bonds issued
8and outstanding pursuant to the Build Illinois Bond Act is
9sufficient, taking into account any future investment income,
10to fully provide, in accordance with such indenture, for the
11defeasance of or the payment of the principal of, premium, if
12any, and interest on the Bonds secured by such indenture and on
13any Bonds expected to be issued thereafter and all fees and
14costs payable with respect thereto, all as certified by the
15Director of the Bureau of the Budget (now Governor's Office of
16Management and Budget). If on the last business day of any
17month in which Bonds are outstanding pursuant to the Build
18Illinois Bond Act, the aggregate of moneys deposited in the
19Build Illinois Bond Account in the Build Illinois Fund in such
20month shall be less than the amount required to be transferred
21in such month from the Build Illinois Bond Account to the Build
22Illinois Bond Retirement and Interest Fund pursuant to Section
2313 of the Build Illinois Bond Act, an amount equal to such
24deficiency shall be immediately paid from other moneys
25received by the Department pursuant to the Tax Acts to the
26Build Illinois Fund; provided, however, that any amounts paid

SB1244- 117 -LRB103 24860 HLH 51193 b
1to the Build Illinois Fund in any fiscal year pursuant to this
2sentence shall be deemed to constitute payments pursuant to
3clause (b) of the first sentence of this paragraph and shall
4reduce the amount otherwise payable for such fiscal year
5pursuant to that clause (b). The moneys received by the
6Department pursuant to this Act and required to be deposited
7into the Build Illinois Fund are subject to the pledge, claim
8and charge set forth in Section 12 of the Build Illinois Bond
9Act.
10 Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993 $0
241994 53,000,000
251995 58,000,000
261996 61,000,000

SB1244- 118 -LRB103 24860 HLH 51193 b
11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021300,000,000
262022300,000,000

SB1244- 119 -LRB103 24860 HLH 51193 b
12023300,000,000
22024 300,000,000
32025 300,000,000
42026 300,000,000
52027 375,000,000
62028 375,000,000
72029 375,000,000
82030 375,000,000
92031 375,000,000
102032 375,000,000
112033375,000,000
122034375,000,000
132035375,000,000
142036450,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23 Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

SB1244- 120 -LRB103 24860 HLH 51193 b
1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total
9Deposit", has been deposited.
10 Subject to payment of amounts into the Capital Projects
11Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, for aviation fuel sold on or after December 1, 2019,
15the Department shall each month deposit into the Aviation Fuel
16Sales Tax Refund Fund an amount estimated by the Department to
17be required for refunds of the 80% portion of the tax on
18aviation fuel under this Act. The Department shall only
19deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20under this paragraph for so long as the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22binding on the State.
23 Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

SB1244- 121 -LRB103 24860 HLH 51193 b
12013, the Department shall each month pay into the Illinois
2Tax Increment Fund 0.27% of 80% of the net revenue realized for
3the preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5 Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a
1025-year period, the Department shall each month pay into the
11Energy Infrastructure Fund 80% of the net revenue realized
12from the 6.25% general rate on the selling price of
13Illinois-mined coal that was sold to an eligible business. For
14purposes of this paragraph, the term "eligible business" means
15a new electric generating facility certified pursuant to
16Section 605-332 of the Department of Commerce and Economic
17Opportunity Law of the Civil Administrative Code of Illinois.
18 Subject to payment of amounts into the Build Illinois
19Fund, the McCormick Place Expansion Project Fund, the Illinois
20Tax Increment Fund, and the Energy Infrastructure Fund
21pursuant to the preceding paragraphs or in any amendments to
22this Section hereafter enacted, beginning on the first day of
23the first calendar month to occur on or after August 26, 2014
24(the effective date of Public Act 98-1098), each month, from
25the collections made under Section 9 of the Use Tax Act,
26Section 9 of the Service Use Tax Act, Section 9 of the Service

SB1244- 122 -LRB103 24860 HLH 51193 b
1Occupation Tax Act, and Section 3 of the Retailers' Occupation
2Tax Act, the Department shall pay into the Tax Compliance and
3Administration Fund, to be used, subject to appropriation, to
4fund additional auditors and compliance personnel at the
5Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6the cash receipts collected during the preceding fiscal year
7by the Audit Bureau of the Department under the Use Tax Act,
8the Service Use Tax Act, the Service Occupation Tax Act, the
9Retailers' Occupation Tax Act, and associated local occupation
10and use taxes administered by the Department.
11 Subject to payments of amounts into the Build Illinois
12Fund, the McCormick Place Expansion Project Fund, the Illinois
13Tax Increment Fund, the Energy Infrastructure Fund, and the
14Tax Compliance and Administration Fund as provided in this
15Section, beginning on July 1, 2018 the Department shall pay
16each month into the Downstate Public Transportation Fund the
17moneys required to be so paid under Section 2-3 of the
18Downstate Public Transportation Act.
19 Subject to successful execution and delivery of a
20public-private agreement between the public agency and private
21entity and completion of the civic build, beginning on July 1,
222023, of the remainder of the moneys received by the
23Department under the Use Tax Act, the Service Use Tax Act, the
24Service Occupation Tax Act, and this Act, the Department shall
25deposit the following specified deposits in the aggregate from
26collections under the Use Tax Act, the Service Use Tax Act, the

SB1244- 123 -LRB103 24860 HLH 51193 b
1Service Occupation Tax Act, and the Retailers' Occupation Tax
2Act, as required under Section 8.25g of the State Finance Act
3for distribution consistent with the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5The moneys received by the Department pursuant to this Act and
6required to be deposited into the Civic and Transit
7Infrastructure Fund are subject to the pledge, claim and
8charge set forth in Section 25-55 of the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10As used in this paragraph, "civic build", "private entity",
11"public-private agreement", and "public agency" have the
12meanings provided in Section 25-10 of the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14 Fiscal Year.............................Total Deposit
15 2024.....................................$200,000,000
16 2025....................................$206,000,000
17 2026....................................$212,200,000
18 2027....................................$218,500,000
19 2028....................................$225,100,000
20 2029....................................$288,700,000
21 2030....................................$298,900,000
22 2031....................................$309,300,000
23 2032....................................$320,100,000
24 2033....................................$331,200,000
25 2034....................................$341,200,000
26 2035....................................$351,400,000

SB1244- 124 -LRB103 24860 HLH 51193 b
1 2036....................................$361,900,000
2 2037....................................$372,800,000
3 2038....................................$384,000,000
4 2039....................................$395,500,000
5 2040....................................$407,400,000
6 2041....................................$419,600,000
7 2042....................................$432,200,000
8 2043....................................$445,100,000
9 Beginning July 1, 2021 and until July 1, 2022, subject to
10the payment of amounts into the County and Mass Transit
11District Fund, the Local Government Tax Fund, the Build
12Illinois Fund, the McCormick Place Expansion Project Fund, the
13Illinois Tax Increment Fund, the Energy Infrastructure Fund,
14and the Tax Compliance and Administration Fund as provided in
15this Section, the Department shall pay each month into the
16Road Fund the amount estimated to represent 16% of the net
17revenue realized from the taxes imposed on motor fuel and
18gasohol. Beginning July 1, 2022 and until July 1, 2023,
19subject to the payment of amounts into the County and Mass
20Transit District Fund, the Local Government Tax Fund, the
21Build Illinois Fund, the McCormick Place Expansion Project
22Fund, the Illinois Tax Increment Fund, the Energy
23Infrastructure Fund, and the Tax Compliance and Administration
24Fund as provided in this Section, the Department shall pay
25each month into the Road Fund the amount estimated to
26represent 32% of the net revenue realized from the taxes

SB1244- 125 -LRB103 24860 HLH 51193 b
1imposed on motor fuel and gasohol. Beginning July 1, 2023 and
2until July 1, 2024, subject to the payment of amounts into the
3County and Mass Transit District Fund, the Local Government
4Tax Fund, the Build Illinois Fund, the McCormick Place
5Expansion Project Fund, the Illinois Tax Increment Fund, the
6Energy Infrastructure Fund, and the Tax Compliance and
7Administration Fund as provided in this Section, the
8Department shall pay each month into the Road Fund the amount
9estimated to represent 48% of the net revenue realized from
10the taxes imposed on motor fuel and gasohol. Beginning July 1,
112024 and until July 1, 2025, subject to the payment of amounts
12into the County and Mass Transit District Fund, the Local
13Government Tax Fund, the Build Illinois Fund, the McCormick
14Place Expansion Project Fund, the Illinois Tax Increment Fund,
15the Energy Infrastructure Fund, and the Tax Compliance and
16Administration Fund as provided in this Section, the
17Department shall pay each month into the Road Fund the amount
18estimated to represent 64% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning on July
201, 2025, subject to the payment of amounts into the County and
21Mass Transit District Fund, the Local Government Tax Fund, the
22Build Illinois Fund, the McCormick Place Expansion Project
23Fund, the Illinois Tax Increment Fund, the Energy
24Infrastructure Fund, and the Tax Compliance and Administration
25Fund as provided in this Section, the Department shall pay
26each month into the Road Fund the amount estimated to

SB1244- 126 -LRB103 24860 HLH 51193 b
1represent 80% of the net revenue realized from the taxes
2imposed on motor fuel and gasohol. As used in this paragraph
3"motor fuel" has the meaning given to that term in Section 1.1
4of the Motor Fuel Tax Law, and "gasohol" has the meaning given
5to that term in Section 3-40 of the Use Tax Act.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the State
8treasury Treasury and 25% shall be reserved in a special
9account and used only for the transfer to the Common School
10Fund as part of the monthly transfer from the General Revenue
11Fund in accordance with Section 8a of the State Finance Act.
12 The Department may, upon separate written notice to a
13taxpayer, require the taxpayer to prepare and file with the
14Department on a form prescribed by the Department within not
15less than 60 days after receipt of the notice an annual
16information return for the tax year specified in the notice.
17Such annual return to the Department shall include a statement
18of gross receipts as shown by the retailer's last Federal
19income tax return. If the total receipts of the business as
20reported in the Federal income tax return do not agree with the
21gross receipts reported to the Department of Revenue for the
22same period, the retailer shall attach to his annual return a
23schedule showing a reconciliation of the 2 amounts and the
24reasons for the difference. The retailer's annual return to
25the Department shall also disclose the cost of goods sold by
26the retailer during the year covered by such return, opening

SB1244- 127 -LRB103 24860 HLH 51193 b
1and closing inventories of such goods for such year, costs of
2goods used from stock or taken from stock and given away by the
3retailer during such year, payroll information of the
4retailer's business during such year and any additional
5reasonable information which the Department deems would be
6helpful in determining the accuracy of the monthly, quarterly
7or annual returns filed by such retailer as provided for in
8this Section.
9 If the annual information return required by this Section
10is not filed when and as required, the taxpayer shall be liable
11as follows:
12 (i) Until January 1, 1994, the taxpayer shall be
13 liable for a penalty equal to 1/6 of 1% of the tax due from
14 such taxpayer under this Act during the period to be
15 covered by the annual return for each month or fraction of
16 a month until such return is filed as required, the
17 penalty to be assessed and collected in the same manner as
18 any other penalty provided for in this Act.
19 (ii) On and after January 1, 1994, the taxpayer shall
20 be liable for a penalty as described in Section 3-4 of the
21 Uniform Penalty and Interest Act.
22 The chief executive officer, proprietor, owner or highest
23ranking manager shall sign the annual return to certify the
24accuracy of the information contained therein. Any person who
25willfully signs the annual return containing false or
26inaccurate information shall be guilty of perjury and punished

SB1244- 128 -LRB103 24860 HLH 51193 b
1accordingly. The annual return form prescribed by the
2Department shall include a warning that the person signing the
3return may be liable for perjury.
4 The provisions of this Section concerning the filing of an
5annual information return do not apply to a retailer who is not
6required to file an income tax return with the United States
7Government.
8 As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15 Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19 For greater simplicity of administration, manufacturers,
20importers and wholesalers whose products are sold at retail in
21Illinois by numerous retailers, and who wish to do so, may
22assume the responsibility for accounting and paying to the
23Department all tax accruing under this Act with respect to
24such sales, if the retailers who are affected do not make
25written objection to the Department to this arrangement.
26 Any person who promotes, organizes, provides retail

SB1244- 129 -LRB103 24860 HLH 51193 b
1selling space for concessionaires or other types of sellers at
2the Illinois State Fair, DuQuoin State Fair, county fairs,
3local fairs, art shows, flea markets and similar exhibitions
4or events, including any transient merchant as defined by
5Section 2 of the Transient Merchant Act of 1987, is required to
6file a report with the Department providing the name of the
7merchant's business, the name of the person or persons engaged
8in merchant's business, the permanent address and Illinois
9Retailers Occupation Tax Registration Number of the merchant,
10the dates and location of the event and other reasonable
11information that the Department may require. The report must
12be filed not later than the 20th day of the month next
13following the month during which the event with retail sales
14was held. Any person who fails to file a report required by
15this Section commits a business offense and is subject to a
16fine not to exceed $250.
17 Any person engaged in the business of selling tangible
18personal property at retail as a concessionaire or other type
19of seller at the Illinois State Fair, county fairs, art shows,
20flea markets and similar exhibitions or events, or any
21transient merchants, as defined by Section 2 of the Transient
22Merchant Act of 1987, may be required to make a daily report of
23the amount of such sales to the Department and to make a daily
24payment of the full amount of tax due. The Department shall
25impose this requirement when it finds that there is a
26significant risk of loss of revenue to the State at such an

SB1244- 130 -LRB103 24860 HLH 51193 b
1exhibition or event. Such a finding shall be based on evidence
2that a substantial number of concessionaires or other sellers
3who are not residents of Illinois will be engaging in the
4business of selling tangible personal property at retail at
5the exhibition or event, or other evidence of a significant
6risk of loss of revenue to the State. The Department shall
7notify concessionaires and other sellers affected by the
8imposition of this requirement. In the absence of notification
9by the Department, the concessionaires and other sellers shall
10file their returns as otherwise required in this Section.
11(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
12101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
136-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
14101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
1560, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
1665-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
171-1-23; revised 12-13-22.)
18 Section 25. The Pyrotechnic Use Act is amended by changing
19Sections 2 and 2.2 as follows:
20 (425 ILCS 35/2) (from Ch. 127 1/2, par. 128)
21 Sec. 2. Possession, sale, and use of fireworks. Except for
22D.O.T. Class C common fireworks and as otherwise as
23hereinafter provided in this Act it shall be unlawful for any
24person, firm, co-partnership, or corporation to knowingly

SB1244- 131 -LRB103 24860 HLH 51193 b
1possess, offer for sale, expose for sale, sell at retail, or
2use or explode any display fireworks, flame effects, or
3consumer fireworks; provided that city councils in cities, the
4president and board of trustees in villages and incorporated
5towns, and outside the corporate limits of cities, villages
6and incorporated towns, the county board, shall have power to
7adopt reasonable rules and regulations for the granting of
8permits for pyrotechnic and consumer displays. D.O.T. Class C
9common fireworks may be purchased only by individuals over the
10age of 18.
11 "D.O.T. Class C common fireworks" means all articles of
12fireworks as are now or hereafter classified as D.O.T. Class C
13common fireworks in the regulations of the United States
14Department of Transportation for transportation of explosive
15and other dangerous articles.
16(Source: P.A. 93-263, eff. 7-22-03; 94-658, eff. 1-1-06.)
17 (425 ILCS 35/2.2)
18 Sec. 2.2. Private use. Consumer displays. Fireworks
19may be discharged only by individuals over the age of 18.
20Each consumer display shall be handled by a competent
21individual who has received training from a consumer fireworks
22training class approved by the Office of the State Fire
23Marshal. Applications for consumer display permits shall be
24made in writing at least 15 days in advance of the date of the
25display, unless agreed to otherwise by the local jurisdiction

SB1244- 132 -LRB103 24860 HLH 51193 b
1issuing the permit and the fire chief of the jurisdiction in
2which the display will occur. After a permit has been granted,
3sales, possession, use, and distribution of consumer fireworks
4for display shall be lawful for that purpose only. No permit
5granted hereunder shall be transferable.
6 Permits may be granted hereunder to any adult individual
7applying for a permit who provides proof that he or she has
8received the requisite training. The local jurisdiction
9issuing the permit is authorized to conduct a criminal
10background check of the applicant as a condition of issuing a
11permit.
12 A permit shall be issued only after inspection of the
13display site by the fire chief providing fire protection
14coverage to the area of display, or his or her designee, to
15determine that the display is in full compliance with the
16rules adopted by the State Fire Marshal. Nothing in this
17Section shall prohibit the issuer of a permit from adopting
18more stringent rules.
19(Source: P.A. 94-658, eff. 1-1-06.)
feedback