Bill Text: IL SB1939 | 2019-2020 | 101st General Assembly | Chaptered
Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a specified percentage of the net revenue generated from sales of motor fuel and gasohol shall be deposited into the Road Fund. Amends the Motor Fuel Tax Law. Provides that the tax imposed on motor fuel shall be at the rate of 38 cents per gallon. Provides that the tax imposed on diesel shall be 7.5 cents per gallon. Makes changes concerning the distribution of proceeds. Amends the Illinois Municipal Code. Provides that, in addition to any other tax that may be imposed, a municipality in a county with a population of over 3,000,000 inhabitants may also impose a tax on motor fuel at a rate not to exceed $0.03 per gallon. Amends the Illinois Vehicle Code. Increases certain vehicle registration fees. Makes changes concerning notice of a parking, standing, or compliance violations. Provides that the notice shall include the vehicle make or a photograph of the vehicle (currently, vehicle make only). Makes changes concerning service of the notice. Amends the State Finance Act to create certain special funds. Amends the Counties Code to provide that the County Motor Fuel Tax Law also applies in Lake and Will Counties. Provides that the rate may not be less than 4 cents per gallon and not more than 8 cents per gallon. Provides that the Department of Revenue shall adjust the rate on July 1 of each year. Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Provides that the Department of Transportation shall set aside $50,000,000 received by the Department of Transportation from the Road Fund for the projects in the following categories: pedestrian and bicycle facilities and the conversion of abandoned railroad corridors to trails. Effective immediately.
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Passed) 2019-06-28 - Public Act . . . . . . . . . 101-0032 [SB1939 Detail]
Download: Illinois-2019-SB1939-Chaptered.html
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Public Act 101-0032 | ||||
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AN ACT concerning finance.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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ARTICLE 5. TRANSPORTATION FUNDING PROTECTION | ||||
Section 5-1. Short title. This Article may be cited as the | ||||
Transportation Funding Protection Act. References in this | ||||
Article to "this Act" mean
this Article.
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Section 5-10. Transportation funding. | ||||
(a) It is known that transportation funding is generated by | ||||
several transportation fees outlined in Section 2 of the Motor | ||||
Fuel Tax Act, Section 5-1035.1 of the Counties Code, Section | ||||
8-11-2.3 of the Illinois Municipal Code, and Sections 3-805, | ||||
3-806, 3-815, 3-818, 3-819, 3-821, and 6-118 of the Illinois | ||||
Vehicle Code. | ||||
(b) The proceeds of the funds described in this Act and all | ||||
other funds described in Section 11 of Article IX of the | ||||
Illinois Constitution are dedicated to transportation purposes | ||||
and shall not, by transfer, offset, or otherwise, be diverted | ||||
by any local government, including, without limitation, any | ||||
home rule unit of government, to any purpose other than | ||||
transportation purposes. This Act is declarative of existing | ||||
law.
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ARTICLE 15. AMENDATORY PROVISIONS | ||
Section 15-10. The Use Tax Act is amended by changing | ||
Section 9 as follows:
| ||
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||
Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||
and
trailers that are required to be registered with an agency | ||
of this State,
each retailer
required or authorized to collect | ||
the tax imposed by this Act shall pay
to the Department the | ||
amount of such tax (except as otherwise provided)
at the time | ||
when he is required to file his return for the period during
| ||
which such tax was collected, less a discount of 2.1% prior to
| ||
January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||
per calendar
year, whichever is greater, which is allowed to | ||
reimburse the retailer
for expenses incurred in collecting the | ||
tax, keeping records, preparing
and filing returns, remitting | ||
the tax and supplying data to the
Department on request. In the | ||
case of retailers who report and pay the
tax on a transaction | ||
by transaction basis, as provided in this Section,
such | ||
discount shall be taken with each such tax remittance instead | ||
of
when such retailer files his periodic return. The discount | ||
allowed under this Section is allowed only for returns that are | ||
filed in the manner required by this Act. The Department may | ||
disallow the discount for retailers whose certificate of |
registration is revoked at the time the return is filed, but | ||
only if the Department's decision to revoke the certificate of | ||
registration has become final. A retailer need not remit
that | ||
part of any tax collected by him to the extent that he is | ||
required
to remit and does remit the tax imposed by the | ||
Retailers' Occupation
Tax Act, with respect to the sale of the | ||
same property. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the retailer, in collecting
the tax (except as to motor | ||
vehicles, watercraft, aircraft, and
trailers that are required | ||
to be registered with an agency of this State),
may collect for | ||
each
tax return period, only the tax applicable to that part of | ||
the selling
price actually received during such tax return | ||
period. | ||
Except as provided in this Section, on or before the | ||
twentieth day of each
calendar month, such retailer shall file | ||
a return for the preceding
calendar month. Such return shall be | ||
filed on forms prescribed by the
Department and shall furnish | ||
such information as the Department may
reasonably require. On | ||
and after January 1, 2018, except for returns for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, with respect to | ||
retailers whose annual gross receipts average $20,000 or more, |
all returns required to be filed pursuant to this Act shall be | ||
filed electronically. Retailers who demonstrate that they do | ||
not have access to the Internet or demonstrate hardship in | ||
filing electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department |
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall notify
all taxpayers required to make payments | ||
by electronic funds transfer. All
taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and any
taxpayers authorized to voluntarily make | ||
payments by electronic funds transfer
shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||
Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||
calendar quarters, he shall file a return with the
Department | ||
each month by the 20th day of the month next following the | ||
month
during which such tax liability is incurred and shall |
make payments to the
Department on or before the 7th, 15th, | ||
22nd and last day of the month
during which such liability is | ||
incurred.
On and after October 1, 2000, if the taxpayer's | ||
average monthly tax liability
to the Department under this Act, | ||
the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||
Act, and the Service Use Tax Act was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the
month during
which such | ||
liability is incurred.
If the month during which such tax
| ||
liability is incurred began prior to January 1, 1985, each | ||
payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||
actual liability for the month or an amount set by the | ||
Department not to
exceed 1/4 of the average monthly liability | ||
of the taxpayer to the
Department for the preceding 4 complete | ||
calendar quarters (excluding the
month of highest liability and | ||
the month of lowest liability in such 4
quarter period). If the | ||
month during which such tax liability is incurred
begins on or | ||
after January 1, 1985, and prior to January 1, 1987, each
| ||
payment shall be in an amount equal to 22.5% of the taxpayer's | ||
actual liability
for the month or 27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax liability
is incurred begins on | ||
or after January 1, 1987, and prior to January 1,
1988, each |
payment shall be in an amount equal to 22.5% of the taxpayer's
| ||
actual liability for the month or 26.25% of the taxpayer's | ||
liability for
the same calendar month of the preceding year. If | ||
the month during which such
tax liability is incurred begins on | ||
or after January 1, 1988, and prior to
January 1, 1989,
or | ||
begins on or after January 1, 1996, each payment shall be in an | ||
amount equal
to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of the
taxpayer's liability for the same | ||
calendar month of the preceding year. If the
month during which | ||
such tax liability is incurred begins on or after January 1,
| ||
1989,
and prior to January 1, 1996, each payment shall be in an | ||
amount equal to 22.5%
of the taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against the final tax
liability
of the taxpayer's return for | ||
that month. Before October 1, 2000, once
applicable, the | ||
requirement
of the making of quarter monthly payments to the | ||
Department shall continue
until such taxpayer's average | ||
monthly liability to the Department during
the preceding 4 | ||
complete calendar quarters (excluding the month of highest
| ||
liability and the month of lowest liability) is less than
| ||
$9,000, or until
such taxpayer's average monthly liability to | ||
the Department as computed for
each calendar quarter of the 4 | ||
preceding complete calendar quarter period
is less than |
$10,000. However, if a taxpayer can show the
Department that
a | ||
substantial change in the taxpayer's business has occurred | ||
which causes
the taxpayer to anticipate that his average | ||
monthly tax liability for the
reasonably foreseeable future | ||
will fall below the $10,000 threshold
stated above, then
such | ||
taxpayer
may petition the Department for change in such | ||
taxpayer's reporting status.
On and after October 1, 2000, once | ||
applicable, the requirement of the making
of quarter monthly | ||
payments to the Department shall continue until such
taxpayer's | ||
average monthly liability to the Department during the | ||
preceding 4
complete calendar quarters (excluding the month of | ||
highest liability and the
month of lowest liability) is less | ||
than $19,000 or until such taxpayer's
average monthly liability | ||
to the Department as computed for each calendar
quarter of the | ||
4 preceding complete calendar quarter period is less than
| ||
$20,000. However, if a taxpayer can show the Department that a | ||
substantial
change in the taxpayer's business has occurred | ||
which causes the taxpayer to
anticipate that his average | ||
monthly tax liability for the reasonably
foreseeable future | ||
will fall below the $20,000 threshold stated above, then
such | ||
taxpayer may petition the Department for a change in such | ||
taxpayer's
reporting status.
The Department shall change such | ||
taxpayer's reporting status unless it
finds that such change is | ||
seasonal in nature and not likely to be long
term. If any such | ||
quarter monthly payment is not paid at the time or in
the | ||
amount required by this Section, then the taxpayer shall be |
liable for
penalties and interest on
the difference between the | ||
minimum amount due and the amount of such
quarter monthly | ||
payment actually and timely paid, except insofar as the
| ||
taxpayer has previously made payments for that month to the | ||
Department in
excess of the minimum payments previously due as | ||
provided in this Section.
The Department shall make reasonable | ||
rules and regulations to govern the
quarter monthly payment | ||
amount and quarter monthly payment dates for
taxpayers who file | ||
on other than a calendar monthly basis. | ||
If any such payment provided for in this Section exceeds | ||
the taxpayer's
liabilities under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act and the | ||
Service Use Tax Act, as shown by an original
monthly return, | ||
the Department shall issue to the taxpayer a credit
memorandum | ||
no later than 30 days after the date of payment, which
| ||
memorandum may be submitted by the taxpayer to the Department | ||
in payment of
tax liability subsequently to be remitted by the | ||
taxpayer to the Department
or be assigned by the taxpayer to a | ||
similar taxpayer under this Act, the
Retailers' Occupation Tax | ||
Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||
in accordance with reasonable rules and regulations to
be | ||
prescribed by the Department, except that if such excess | ||
payment is
shown on an original monthly return and is made | ||
after December 31, 1986, no
credit memorandum shall be issued, | ||
unless requested by the taxpayer. If no
such request is made, | ||
the taxpayer may credit such excess payment against
tax |
liability subsequently to be remitted by the taxpayer to the | ||
Department
under this Act, the Retailers' Occupation Tax Act, | ||
the Service Occupation
Tax Act or the Service Use Tax Act, in | ||
accordance with reasonable rules and
regulations prescribed by | ||
the Department. If the Department subsequently
determines that | ||
all or any part of the credit taken was not actually due to
the | ||
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||
be
reduced by 2.1% or 1.75% of the difference between the | ||
credit taken and
that actually due, and the taxpayer shall be | ||
liable for penalties and
interest on such difference. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February,
and March of a given | ||
year being due by April 20 of such year; with the
return for | ||
April, May and June of a given year being due by July 20 of
such | ||
year; with the return for July, August and September of a given
| ||
year being due by October 20 of such year, and with the return | ||
for
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability to the
Department does not exceed $50, the Department | ||
may authorize his returns to
be filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the |
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, except as otherwise provided in this | ||
Section, every
retailer selling this kind of tangible personal | ||
property shall file,
with the Department, upon a form to be | ||
prescribed and supplied by the
Department, a separate return | ||
for each such item of tangible personal
property which the | ||
retailer sells, except that if, in the same
transaction, (i) a | ||
retailer of aircraft, watercraft, motor vehicles or
trailers | ||
transfers more than
one aircraft, watercraft, motor
vehicle or | ||
trailer to another aircraft, watercraft, motor vehicle or
| ||
trailer retailer for the purpose of resale
or (ii) a retailer | ||
of aircraft, watercraft, motor vehicles, or trailers
transfers | ||
more than one aircraft, watercraft, motor vehicle, or trailer | ||
to a
purchaser for use as a qualifying rolling stock as |
provided in Section 3-55 of
this Act, then
that seller may | ||
report the transfer of all the
aircraft, watercraft, motor
| ||
vehicles
or trailers involved in that transaction to the | ||
Department on the same
uniform
invoice-transaction reporting | ||
return form.
For purposes of this Section, "watercraft" means a | ||
Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||
3-2 of the Boat Registration and Safety Act,
a
personal | ||
watercraft, or any boat equipped with an inboard motor. | ||
In addition, with respect to motor vehicles, watercraft, | ||
aircraft, and trailers that are required to be registered with | ||
an agency of this State, every person who is engaged in the | ||
business of leasing or renting such items and who, in | ||
connection with such business, sells any such item to a | ||
retailer for the purpose of resale is, notwithstanding any | ||
other provision of this Section to the contrary, authorized to | ||
meet the return-filing requirement of this Act by reporting the | ||
transfer of all the aircraft, watercraft, motor vehicles, or | ||
trailers transferred for resale during a month to the | ||
Department on the same uniform invoice-transaction reporting | ||
return form on or before the 20th of the month following the | ||
month in which the transfer takes place. Notwithstanding any | ||
other provision of this Act to the contrary, all returns filed | ||
under this paragraph must be filed by electronic means in the | ||
manner and form as required by the Department. | ||
The transaction reporting return in the case of motor | ||
vehicles
or trailers that are required to be registered with an |
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 2 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
and aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 2 of this Act allows an exemption for |
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the date of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the tax | ||
that is imposed by this Act may be transmitted to
the | ||
Department by way of the State agency with which, or State | ||
officer
with whom, the tangible personal property must be | ||
titled or registered
(if titling or registration is required) | ||
if the Department and such
agency or State officer determine | ||
that this procedure will expedite the
processing of | ||
applications for title or registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
tax receipt |
(or a certificate of exemption if the Department is
satisfied | ||
that the particular sale is tax exempt) which such purchaser
| ||
may submit to the agency with which, or State officer with | ||
whom, he must
title or register the tangible personal property | ||
that is involved (if
titling or registration is required) in | ||
support of such purchaser's
application for an Illinois | ||
certificate or other evidence of title or
registration to such | ||
tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
tax or proof of
exemption made to the Department before the | ||
retailer is willing to take
these actions and such user has not | ||
paid the tax to the retailer, such
user may certify to the fact | ||
of such delay by the retailer, and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption |
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Where a retailer collects the tax with respect to the | ||
selling price
of tangible personal property which he sells and | ||
the purchaser
thereafter returns such tangible personal | ||
property and the retailer
refunds the selling price thereof to | ||
the purchaser, such retailer shall
also refund, to the | ||
purchaser, the tax so collected from the purchaser.
When filing | ||
his return for the period in which he refunds such tax to
the | ||
purchaser, the retailer may deduct the amount of the tax so | ||
refunded
by him to the purchaser from any other use tax which | ||
such retailer may
be required to pay or remit to the | ||
Department, as shown by such return,
if the amount of the tax | ||
to be deducted was previously remitted to the
Department by | ||
such retailer. If the retailer has not previously
remitted the | ||
amount of such tax to the Department, he is entitled to no
| ||
deduction under this Act upon refunding such tax to the | ||
purchaser. | ||
Any retailer filing a return under this Section shall also | ||
include
(for the purpose of paying tax thereon) the total tax |
covered by such
return upon the selling price of tangible | ||
personal property purchased by
him at retail from a retailer, | ||
but as to which the tax imposed by this
Act was not collected | ||
from the retailer filing such return, and such
retailer shall | ||
remit the amount of such tax to the Department when
filing such | ||
return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable retailers, who are required to file | ||
returns hereunder and also
under the Retailers' Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the retailer has more than one business registered | ||
with the
Department under separate registration under this Act, | ||
such retailer may
not file each return that is due as a single | ||
return covering all such
registered businesses, but shall file | ||
separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund, a special | ||
fund in the State Treasury
which is hereby created, the net | ||
revenue realized for the preceding month
from the 1% tax | ||
imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate
on the selling price of tangible personal property |
which is purchased
outside Illinois at retail from a retailer | ||
and which is titled or
registered by an agency of this State's | ||
government. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund, a special | ||
fund in the State
Treasury, 20% of the net revenue realized
for | ||
the preceding month from the 6.25% general rate on the selling
| ||
price of tangible personal property, other than tangible | ||
personal property
which is purchased outside Illinois at retail | ||
from a retailer and which is
titled or registered by an agency | ||
of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each
month the Department shall pay into the
| ||
State and Local Sales Tax Reform Fund 100% of the net revenue | ||
realized for the
preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property which is | ||
purchased outside Illinois at retail
from a retailer and which | ||
is titled or registered by an agency of this
State's | ||
government. |
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act Permit Fund under this Act and | ||
the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||
in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, and | ||
the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
in any State fiscal year. As used in this paragraph, the | ||
"average monthly deficit" shall be equal to the difference | ||
between the average monthly claims for payment by the fund and | ||
the average monthly revenues deposited into the fund, excluding | ||
payments made pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under this Act, the Service Use Tax | ||
Act, the Service Occupation Tax Act, and the Retailers' | ||
Occupation Tax Act, each month the Department shall deposit | ||
$500,000 into the State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||
and after July 1, 1989, 3.8% thereof shall be paid into the
| ||
Build Illinois Fund; provided, however, that if in any fiscal | ||
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||
may be, of the
moneys received by the Department and required | ||
to be paid into the Build
Illinois Fund pursuant to Section 3 | ||
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts being
hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||
may be, of moneys being hereinafter called the "Tax Act | ||
Amount",
and (2) the amount transferred to the Build Illinois | ||
Fund from the State
and Local Sales Tax Reform Fund shall be | ||
less than the Annual Specified
Amount (as defined in Section 3 |
of the Retailers' Occupation Tax Act), an
amount equal to the | ||
difference shall be immediately paid into the Build
Illinois | ||
Fund from other moneys received by the Department pursuant to | ||
the
Tax Acts; and further provided, that if on the last | ||
business day of any
month the sum of (1) the Tax Act Amount | ||
required to be deposited into the
Build Illinois Bond Account | ||
in the Build Illinois Fund during such month
and (2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and,
further provided, that in no | ||
event shall the payments required under the
preceding proviso | ||
result in aggregate payments into the Build Illinois Fund
| ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the greater
of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for such
fiscal year; and, further provided, | ||
that the amounts payable into the Build
Illinois Fund under | ||
this clause (b) shall be payable only until such time
as the | ||
aggregate amount on deposit under each trust
indenture securing | ||
Bonds issued and outstanding pursuant to the Build
Illinois | ||
Bond Act is sufficient, taking into account any future | ||
investment
income, to fully provide, in accordance with such | ||
indenture, for the
defeasance of or the payment of the | ||
principal of, premium, if any, and
interest on the Bonds |
secured by such indenture and on any Bonds expected
to be | ||
issued thereafter and all fees and costs payable with respect | ||
thereto,
all as certified by the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last
business day of any month in which Bonds are | ||
outstanding pursuant to the
Build Illinois Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||
deemed to constitute payments pursuant to clause (b) of the | ||
preceding
sentence and shall reduce the amount otherwise | ||
payable for such fiscal year
pursuant to clause (b) of the | ||
preceding sentence. The moneys received by
the Department | ||
pursuant to this Act and required to be deposited into the
| ||
Build Illinois Fund are subject to the pledge, claim and charge | ||
set forth
in Section 12 of the Build Illinois Bond Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly |
installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be
| |||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||
9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
| ||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||
has been deposited. | ||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||
and the
McCormick Place Expansion Project Fund pursuant to the | ||||||||||||||||||||
preceding paragraphs or
in any amendments thereto
hereafter | ||||||||||||||||||||
enacted,
beginning July 1, 1993 and ending on September 30, | ||||||||||||||||||||
2013, the Department shall each month pay into the Illinois
Tax | ||||||||||||||||||||
Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||||||||||||||||
preceding
month from the 6.25% general rate on the selling |
price of tangible personal
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to |
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the State and Local Sales Tax | ||
Reform Fund, the Build Illinois Fund, the McCormick Place | ||
Expansion Project Fund, the Illinois Tax Increment Fund, the | ||
Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the Department | ||
shall pay each month into the Road Fund the amount estimated to | ||
represent 16% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||
until July 1, 2023, subject to the payment of amounts into the | ||
State and Local Sales Tax Reform Fund, the Build Illinois Fund, |
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the State and Local Sales Tax Reform Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 48% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||
2025, subject to the payment of amounts into the State and | ||
Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the State | ||
and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax |
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 80% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. As used in | ||
this paragraph "motor fuel" has the meaning given to that term | ||
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||
meaning given to that term in Section 3-40 of this Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, 75% thereof shall be paid into the State | ||
Treasury and 25%
shall be reserved in a special account and | ||
used only for the transfer to
the Common School Fund as part of | ||
the monthly transfer from the General
Revenue Fund in | ||
accordance with Section 8a of the State
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected
by the State pursuant to this Act, less the amount | ||
paid out during that
month as refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, |
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. | ||
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. | ||
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
| ||
Section 15-15. The Service Use Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax
(except as otherwise provided) at the time when he | ||
is required to file
his return for the period during which such | ||
tax was collected, less a
discount of 2.1% prior to January 1, | ||
1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||
year, whichever is greater, which is allowed to
reimburse the | ||
serviceman for expenses incurred in collecting the tax,
keeping | ||
records, preparing and filing returns, remitting the tax and
| ||
supplying data to the Department on request. The discount | ||
allowed under this Section is allowed only for returns that are | ||
filed in the manner required by this Act. The Department may |
disallow the discount for servicemen whose certificate of | ||
registration is revoked at the time the return is filed, but | ||
only if the Department's decision to revoke the certificate of | ||
registration has become final. A serviceman need not remit
that | ||
part of any tax collected by him to the extent that he is | ||
required to
pay and does pay the tax imposed by the Service | ||
Occupation Tax Act with
respect to his sale of service | ||
involving the incidental transfer by him of
the same property. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a return for the
preceding calendar month | ||
in accordance with reasonable Rules and
Regulations to be | ||
promulgated by the Department. Such return shall be
filed on a | ||
form prescribed by the Department and shall contain such
| ||
information as the Department may reasonably require. On and | ||
after January 1, 2018, with respect to servicemen whose annual | ||
gross receipts average $20,000 or more, all returns required to | ||
be filed pursuant to this Act shall be filed electronically. | ||
Servicemen who demonstrate that they do not have access to the | ||
Internet or demonstrate hardship in filing electronically may | ||
petition the Department to waive the electronic filing | ||
requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The |
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of
the Department by electronic | ||
funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||
an average monthly tax liability of $100,000 or more shall
make | ||
all payments required by rules of the Department by electronic |
funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||
an average monthly
tax liability of $50,000 or more shall make | ||
all payments required by rules
of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax
liability" means the sum of the | ||
taxpayer's liabilities under this Act, and
under all other | ||
State and local occupation and use tax laws administered by the
| ||
Department, for the immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall
make those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer
may make payments by electronic funds transfer |
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
If the serviceman is otherwise required to file a monthly | ||
return and
if the serviceman's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February
and March of a given year | ||
being due by April 20 of such year; with the
return for April, | ||
May and June of a given year being due by July 20 of
such year; | ||
with the return for July, August and September of a given
year | ||
being due by October 20 of such year, and with the return for
| ||
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the serviceman is otherwise required to file a monthly | ||
or quarterly
return and if the serviceman's average monthly tax | ||
liability to the Department
does not exceed $50, the Department | ||
may authorize his returns to be
filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and |
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a serviceman may file his return, in the | ||
case of any
serviceman who ceases to engage in a kind of | ||
business which makes him
responsible for filing returns under | ||
this Act, such serviceman shall
file a final return under this | ||
Act with the Department not more than 1
month after | ||
discontinuing such business. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
property which he sells and the purchaser | ||
thereafter returns such
property and the serviceman refunds the | ||
selling price thereof to the
purchaser, such serviceman shall | ||
also refund, to the purchaser, the tax
so collected from the | ||
purchaser. When filing his return for the period
in which he | ||
refunds such tax to the purchaser, the serviceman may deduct
| ||
the amount of the tax so refunded by him to the purchaser from | ||
any other
Service Use Tax, Service Occupation Tax, retailers' | ||
occupation tax or
use tax which such serviceman may be required | ||
to pay or remit to the
Department, as shown by such return, | ||
provided that the amount of the tax
to be deducted shall | ||
previously have been remitted to the Department by
such | ||
serviceman. If the serviceman shall not previously have | ||
remitted
the amount of such tax to the Department, he shall be | ||
entitled to no
deduction hereunder upon refunding such tax to | ||
the purchaser. |
Any serviceman filing a return hereunder shall also include | ||
the total
tax upon the selling price of tangible personal | ||
property purchased for use
by him as an incident to a sale of | ||
service, and such serviceman shall remit
the amount of such tax | ||
to the Department when filing such return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns hereunder and also
under the Service Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the serviceman has more than one business registered | ||
with the
Department under separate registration hereunder, | ||
such serviceman shall
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Tax Reform Fund, a special fund in | ||
the State Treasury,
the net revenue realized for the preceding | ||
month from the 1% tax imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund 20% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate on transfers of
tangible personal property, other | ||
than tangible personal property which is
purchased outside | ||
Illinois at retail from a retailer and which is titled or
|
registered by an agency of this State's government. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding
month from the 1.25% | ||
rate on the selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act, and the | ||
Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||
any State fiscal year. As used in this paragraph, the "average | ||
monthly deficit" shall be equal to the difference between the | ||
average monthly claims for payment by the fund and the average | ||
monthly revenues deposited into the fund, excluding payments |
made pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, this Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, each month the Department shall deposit $500,000 into the | ||
State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1,
1989, 3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided,
however, that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||
may be, of the moneys received by the Department and
required | ||
to be paid into the Build Illinois Fund pursuant to Section 3 | ||
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||
Service Occupation Tax
Act, such Acts being hereinafter called | ||
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||
may be, of moneys being hereinafter called the
"Tax Act | ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund
from the State and Local Sales Tax Reform Fund shall be | ||
less than the
Annual Specified Amount (as defined in Section 3 | ||
of the Retailers'
Occupation Tax Act), an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and further provided, that if on the
last |
business day of any month the sum of (1) the Tax Act Amount | ||
required
to be deposited into the Build Illinois Bond Account | ||
in the Build Illinois
Fund during such month and (2) the amount | ||
transferred during such month to
the Build Illinois Fund from | ||
the State and Local Sales Tax Reform Fund
shall have been less | ||
than 1/12 of the Annual Specified Amount, an amount
equal to | ||
the difference shall be immediately paid into the Build | ||
Illinois
Fund from other moneys received by the Department | ||
pursuant to the Tax Acts;
and, further provided, that in no | ||
event shall the payments required under
the preceding proviso | ||
result in aggregate payments into the Build Illinois
Fund | ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the
greater of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for
such fiscal year; and, further provided, | ||
that the amounts payable into the
Build Illinois Fund under | ||
this clause (b) shall be payable only until such
time as the | ||
aggregate amount on deposit under each trust indenture securing
| ||
Bonds issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on |
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited in the Build Illinois Bond
| ||
Account in the Build Illinois Fund in such month shall be less | ||
than the
amount required to be transferred in such month from | ||
the Build Illinois
Bond Account to the Build Illinois Bond | ||
Retirement and Interest Fund
pursuant to Section 13 of the | ||
Build Illinois Bond Act, an amount equal to
such deficiency | ||
shall be immediately paid from other moneys received by the
| ||
Department pursuant to the Tax Acts to the Build Illinois Fund; | ||
provided,
however, that any amounts paid to the Build Illinois | ||
Fund in any fiscal
year pursuant to this sentence shall be | ||
deemed to constitute payments
pursuant to clause (b) of the | ||
preceding sentence and shall reduce the
amount otherwise | ||
payable for such fiscal year pursuant to clause (b) of the
| ||
preceding sentence. The moneys received by the Department | ||
pursuant to this
Act and required to be deposited into the | ||
Build Illinois Fund are subject
to the pledge, claim and charge | ||
set forth in Section 12 of the Build Illinois
Bond Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of the sums designated as "Total Deposit", shall be |
deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
| |||||||||||
Beginning July 20, 1993 and in each month of each fiscal | |||||||||||
year thereafter,
one-eighth of the amount requested in the | |||||||||||
certificate of the Chairman of
the Metropolitan Pier and | |||||||||||
Exposition Authority for that fiscal year, less
the amount | |||||||||||
deposited into the McCormick Place Expansion Project Fund by | |||||||||||
the
State Treasurer in the respective month under subsection | |||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||
required under this Section for previous
months and years, | |||||||||||
shall be deposited into the McCormick Place Expansion
Project | |||||||||||
Fund, until the full amount requested for the fiscal year, but | |||||||||||
not
in excess of the amount specified above as "Total Deposit", | |||||||||||
has been deposited. | |||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||
and the
McCormick Place Expansion Project Fund
pursuant to the | |||||||||||
preceding paragraphs or in any amendments thereto hereafter
| |||||||||||
enacted, beginning July 1, 1993 and ending on September 30, | |||||||||||
2013, the Department shall each month pay into the
Illinois Tax | |||||||||||
Increment Fund 0.27% of 80% of the net revenue realized for the
| |||||||||||
preceding month from the 6.25% general rate on the selling | |||||||||||
price of tangible
personal property. | |||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||
and the
McCormick Place Expansion Project Fund pursuant to the |
preceding paragraphs or
in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by |
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the State and Local Sales Tax | ||
Reform Fund, the Build Illinois Fund, the McCormick Place | ||
Expansion Project Fund, the Illinois Tax Increment Fund, the | ||
Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the Department | ||
shall pay each month into the Road Fund the amount estimated to | ||
represent 16% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||
until July 1, 2023, subject to the payment of amounts into the | ||
State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, |
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the State and Local Sales Tax Reform Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 48% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||
2025, subject to the payment of amounts into the State and | ||
Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the State | ||
and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the |
amount estimated to represent 80% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. As used in | ||
this paragraph "motor fuel" has the meaning given to that term | ||
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||
meaning given to that term in Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to this
Act, 75% thereof shall be paid into the | ||
General Revenue Fund of the State Treasury and 25% shall be | ||
reserved in a special account and used only for the transfer to | ||
the Common School Fund as part of the monthly transfer from the | ||
General Revenue Fund in accordance with Section 8a of the State | ||
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as refunds
to taxpayers for | ||
overpayment of liability. | ||
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. | ||
8-14-18; 100-1171, eff. 1-4-19.)
|
Section 15-20. The Service Occupation Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax at the
time when he is required to file his return | ||
for the period during which
such tax was collectible, less a | ||
discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||
after January 1, 1990, or
$5 per calendar year, whichever is | ||
greater, which is allowed to reimburse
the serviceman for | ||
expenses incurred in collecting the tax, keeping
records, | ||
preparing and filing returns, remitting the tax and supplying | ||
data
to the Department on request. The discount allowed under | ||
this Section is allowed only for returns that are filed in the | ||
manner required by this Act. The Department may disallow the | ||
discount for servicemen whose certificate of registration is | ||
revoked at the time the return is filed, but only if the | ||
Department's decision to revoke the certificate of | ||
registration has become final. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the serviceman, in collecting
the tax may collect, for |
each tax return period, only the tax applicable
to the part of | ||
the selling price actually received during such tax return
| ||
period. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a
return for the preceding calendar month | ||
in accordance with reasonable
rules and regulations to be | ||
promulgated by the Department of Revenue.
Such return shall be | ||
filed on a form prescribed by the Department and
shall contain | ||
such information as the Department may reasonably require. On | ||
and after January 1, 2018, with respect to servicemen whose | ||
annual gross receipts average $20,000 or more, all returns | ||
required to be filed pursuant to this Act shall be filed | ||
electronically. Servicemen who demonstrate that they do not | ||
have access to the Internet or demonstrate hardship in filing | ||
electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from |
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||
certification
from a purchaser in satisfaction
of Service Use | ||
Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||
the purchaser provides
the
appropriate
documentation as | ||
required by Section 3-70 of the Service Use Tax Act.
A | ||
Manufacturer's Purchase Credit certification, accepted prior | ||
to October 1,
2003 or on or after September 1, 2004 by a | ||
serviceman as
provided in Section 3-70 of the Service Use Tax | ||
Act, may be used by that
serviceman to satisfy Service | ||
Occupation Tax liability in the amount claimed in
the |
certification, not to exceed 6.25% of the receipts subject to | ||
tax from a
qualifying purchase. A Manufacturer's Purchase | ||
Credit reported on any
original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||
Credit reported on annual returns due on or after January 1, | ||
2005 will be disallowed for periods prior to September 1, 2004.
| ||
No Manufacturer's
Purchase Credit may be used after September | ||
30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||
imposed under this Act, including any audit liability. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $200, the Department may authorize | ||
his
returns to be filed on a quarter annual basis, with the | ||
return for
January, February and March of a given year being | ||
due by April 20 of
such year; with the return for April, May | ||
and June of a given year being
due by July 20 of such year; with | ||
the return for July, August and
September of a given year being | ||
due by October 20 of such year, and with
the return for | ||
October, November and December of a given year being due
by | ||
January 20 of the following year. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $50, the Department may authorize | ||
his
returns to be filed on an annual basis, with the return for | ||
a given year
being due by January 20 of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly |
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time within
which a serviceman may file his return, in the | ||
case of any serviceman who
ceases to engage in a kind of | ||
business which makes him responsible for filing
returns under | ||
this Act, such serviceman shall file a final return under this
| ||
Act with the Department not more than 1 month after | ||
discontinuing such
business. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other |
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the
permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
tangible personal property which he sells and | ||
the purchaser thereafter returns
such tangible personal | ||
property and the serviceman refunds the
selling price thereof |
to the purchaser, such serviceman shall also refund,
to the | ||
purchaser, the tax so collected from the purchaser. When
filing | ||
his return for the period in which he refunds such tax to the
| ||
purchaser, the serviceman may deduct the amount of the tax so | ||
refunded by
him to the purchaser from any other Service | ||
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||
Use Tax which such serviceman may be
required to pay or remit | ||
to the Department, as shown by such return,
provided that the | ||
amount of the tax to be deducted shall previously have
been | ||
remitted to the Department by such serviceman. If the | ||
serviceman shall
not previously have remitted the amount of | ||
such tax to the Department,
he shall be entitled to no | ||
deduction hereunder upon refunding such tax
to the purchaser. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns
hereunder and also under the Retailers' Occupation Tax | ||
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||
the return
information required by all said Acts on the one | ||
form. | ||
Where the serviceman has more than one business
registered | ||
with the Department under separate registrations hereunder,
| ||
such serviceman shall file separate returns for each
registered | ||
business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund the revenue realized for |
the
preceding month from the 1% tax imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
revenue realized
for the preceding month from the 6.25% general | ||
rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
transfers of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds |
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Retailers' Occupation Tax Act an amount equal to | ||
the average monthly deficit in the Underground Storage Tank | ||
Fund during the prior year, as certified annually by the | ||
Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||
Occupation Tax Act shall not exceed $18,000,000 in any State | ||
fiscal year. As used in this paragraph, the "average monthly | ||
deficit" shall be equal to the difference between the average | ||
monthly claims for payment by the fund and the average monthly | ||
revenues deposited into the fund, excluding payments made | ||
pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, the Service | ||
Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||
each month the Department shall deposit $500,000 into the State | ||
Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989, 3.8% thereof
shall be paid into the | ||
Build Illinois Fund; provided, however, that if in
any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||
may be, of the moneys received by the Department and required | ||
to be paid
into the Build Illinois Fund pursuant to Section 3 |
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts
being hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||
may be, of moneys being hereinafter called the "Tax Act
| ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund from the
State and Local Sales Tax Reform Fund shall be | ||
less than the Annual
Specified Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax
Act), an amount equal to the | ||
difference shall be immediately paid into the
Build Illinois | ||
Fund from other moneys received by the Department pursuant
to | ||
the Tax Acts; and further provided, that if on the last | ||
business day of
any month the sum of (1) the Tax Act Amount | ||
required to be deposited into
the Build Illinois Account in the | ||
Build Illinois Fund during such month and
(2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and, further provided,
that in no | ||
event shall the payments required under the preceding proviso
| ||
result in aggregate payments into the Build Illinois Fund | ||
pursuant to this
clause (b) for any fiscal year in excess of | ||
the greater of (i) the Tax Act
Amount or (ii) the Annual | ||
Specified Amount for such fiscal year; and,
further provided, |
that the amounts payable into the Build Illinois Fund
under | ||
this clause (b) shall be payable only until such time as the
| ||
aggregate amount on deposit under each trust indenture securing | ||
Bonds
issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||
deemed to constitute payments pursuant to clause (b) of the | ||
preceding
sentence and shall reduce the amount otherwise |
payable for such fiscal year
pursuant to clause (b) of the | ||||||||||||||||||||||||||
preceding sentence. The moneys received by
the Department | ||||||||||||||||||||||||||
pursuant to this Act and required to be deposited into the
| ||||||||||||||||||||||||||
Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||
|
|
| |||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but |
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick
Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the
Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the
| ||
preceding month from the 6.25% general rate on the selling | ||
price of tangible
personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to |
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the County and Mass Transit |
District Fund, the Local Government Tax Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the Road | ||
Fund the amount estimated to represent 16% of the net revenue | ||
realized from the taxes imposed on motor fuel and gasohol. | ||
Beginning July 1, 2022 and until July 1, 2023, subject to the | ||
payment of amounts into the County and Mass Transit District | ||
Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 48% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2024 and until July 1, 2025, subject to the payment of |
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the County | ||
and Mass Transit District Fund, the Local Government Tax Fund, | ||
the Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 80% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. As used in this paragraph "motor fuel" has | ||
the meaning given to that term in Section 1.1 of the Motor Fuel | ||
Tax Act, and "gasohol" has the meaning given to that term in | ||
Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to this
Act, 75% shall be paid into the General | ||
Revenue Fund of the State Treasury and 25% shall be reserved in | ||
a special account and used only for the transfer to the Common | ||
School Fund as part of the monthly transfer from the General | ||
Revenue Fund in accordance with Section 8a of the State Finance |
Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the taxpayer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the taxpayer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The taxpayer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
taxpayer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, cost of goods | ||
used from stock
or taken from stock and given away by the | ||
taxpayer during such year, pay
roll information of the | ||
taxpayer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such taxpayer as hereinbefore | ||
provided for in this
Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable |
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer
under this Act during the period to be covered by | ||
the annual return
for each month or fraction of a month | ||
until such return is filed as
required, the penalty to be | ||
assessed and collected in the same manner
as any other | ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be liable for a
penalty as described in Section 3-4 of the | ||
Uniform Penalty and Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The foregoing portion of this Section concerning the filing | ||
of an
annual information return shall not apply to a serviceman | ||
who is not
required to file an income tax return with the | ||
United States Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from |
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, it shall be | ||
permissible for
manufacturers, importers and wholesalers whose | ||
products are sold by numerous
servicemen in Illinois, and who | ||
wish to do so, to
assume the responsibility for accounting and | ||
paying to the Department
all tax accruing under this Act with | ||
respect to such sales, if the
servicemen who are affected do | ||
not make written objection to the
Department to this | ||
arrangement. | ||
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. | ||
8-14-18; 100-1171, eff. 1-4-19.)
| ||
Section 15-25. The Retailers' Occupation Tax Act is amended | ||
by changing Section 3 as follows:
| ||
(35 ILCS 120/3) (from Ch. 120, par. 442)
| ||
Sec. 3. Except as provided in this Section, on or before | ||
the twentieth
day of each calendar month, every person engaged |
in the business of
selling tangible personal property at retail | ||
in this State during the
preceding calendar month shall file a | ||
return with the Department, stating: | ||
1. The name of the seller; | ||
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of selling
| ||
tangible personal property at retail in this State; | ||
3. Total amount of receipts received by him during the | ||
preceding
calendar month or quarter, as the case may be, | ||
from sales of tangible
personal property, and from services | ||
furnished, by him during such
preceding calendar month or | ||
quarter; | ||
4. Total amount received by him during the preceding | ||
calendar month or
quarter on charge and time sales of | ||
tangible personal property, and from
services furnished, | ||
by him prior to the month or quarter for which the return
| ||
is filed; | ||
5. Deductions allowed by law; | ||
6. Gross receipts which were received by him during the | ||
preceding
calendar month or quarter and upon the basis of | ||
which the tax is imposed; | ||
7. The amount of credit provided in Section 2d of this | ||
Act; | ||
8. The amount of tax due; |
9. The signature of the taxpayer; and | ||
10. Such other reasonable information as the | ||
Department may require. | ||
On and after January 1, 2018, except for returns for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, with respect to | ||
retailers whose annual gross receipts average $20,000 or more, | ||
all returns required to be filed pursuant to this Act shall be | ||
filed electronically. Retailers who demonstrate that they do | ||
not have access to the Internet or demonstrate hardship in | ||
filing electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Each return shall be accompanied by the statement of | ||
prepaid tax issued
pursuant to Section 2e for which credit is | ||
claimed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||
certification from a purchaser in satisfaction of Use Tax
as | ||
provided in Section 3-85 of the Use Tax Act if the purchaser | ||
provides the
appropriate documentation as required by Section | ||
3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||
certification, accepted by a retailer prior to October 1, 2003 |
and on and after September 1, 2004 as provided
in
Section 3-85 | ||
of the Use Tax Act, may be used by that retailer to
satisfy | ||
Retailers' Occupation Tax liability in the amount claimed in
| ||
the certification, not to exceed 6.25% of the receipts
subject | ||
to tax from a qualifying purchase. A Manufacturer's Purchase | ||
Credit
reported on any original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's | ||
Purchaser Credit reported on annual returns due on or after | ||
January 1, 2005 will be disallowed for periods prior to | ||
September 1, 2004. No Manufacturer's
Purchase Credit may be | ||
used after September 30, 2003 through August 31, 2004 to
| ||
satisfy any
tax liability imposed under this Act, including any | ||
audit liability. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him |
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Beginning on October 1, 2003, any person who is not a | ||
licensed
distributor, importing distributor, or manufacturer, | ||
as defined in the Liquor
Control Act of 1934, but is engaged in | ||
the business of
selling, at retail, alcoholic liquor
shall file | ||
a statement with the Department of Revenue, in a format
and at | ||
a time prescribed by the Department, showing the total amount | ||
paid for
alcoholic liquor purchased during the preceding month | ||
and such other
information as is reasonably required by the | ||
Department.
The Department may adopt rules to require
that this | ||
statement be filed in an electronic or telephonic format. Such | ||
rules
may provide for exceptions from the filing requirements | ||
of this paragraph. For
the
purposes of this
paragraph, the term | ||
"alcoholic liquor" shall have the meaning prescribed in the
| ||
Liquor Control Act of 1934. | ||
Beginning on October 1, 2003, every distributor, importing | ||
distributor, and
manufacturer of alcoholic liquor as defined in | ||
the Liquor Control Act of 1934,
shall file a
statement with the |
Department of Revenue, no later than the 10th day of the
month | ||
for the
preceding month during which transactions occurred, by | ||
electronic means,
showing the
total amount of gross receipts | ||
from the sale of alcoholic liquor sold or
distributed during
| ||
the preceding month to purchasers; identifying the purchaser to | ||
whom it was
sold or
distributed; the purchaser's tax | ||
registration number; and such other
information
reasonably | ||
required by the Department. A distributor, importing | ||
distributor, or manufacturer of alcoholic liquor must | ||
personally deliver, mail, or provide by electronic means to | ||
each retailer listed on the monthly statement a report | ||
containing a cumulative total of that distributor's, importing | ||
distributor's, or manufacturer's total sales of alcoholic | ||
liquor to that retailer no later than the 10th day of the month | ||
for the preceding month during which the transaction occurred. | ||
The distributor, importing distributor, or manufacturer shall | ||
notify the retailer as to the method by which the distributor, | ||
importing distributor, or manufacturer will provide the sales | ||
information. If the retailer is unable to receive the sales | ||
information by electronic means, the distributor, importing | ||
distributor, or manufacturer shall furnish the sales | ||
information by personal delivery or by mail. For purposes of | ||
this paragraph, the term "electronic means" includes, but is | ||
not limited to, the use of a secure Internet website, e-mail, | ||
or facsimile. | ||
If a total amount of less than $1 is payable, refundable or |
creditable,
such amount shall be disregarded if it is less than | ||
50 cents and shall be
increased to $1 if it is 50 cents or more. | ||
Beginning October 1, 1993,
a taxpayer who has an average | ||
monthly tax liability of $150,000 or more shall
make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax liability" shall be the sum of | ||
the
taxpayer's liabilities under this
Act, and under all other | ||
State and local occupation and use tax
laws administered by the | ||
Department, for the immediately preceding calendar
year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic |
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds
transfer. All taxpayers
required to make | ||
payments by electronic funds transfer shall make those
payments | ||
for
a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with
the permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Any amount which is required to be shown or reported on any | ||
return or
other document under this Act shall, if such amount | ||
is not a whole-dollar
amount, be increased to the nearest | ||
whole-dollar amount in any case where
the fractional part of a | ||
dollar is 50 cents or more, and decreased to the
nearest | ||
whole-dollar amount where the fractional part of a dollar is | ||
less
than 50 cents. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department does not exceed
$200, the Department may |
authorize his returns to be filed on a quarter
annual basis, | ||
with the return for January, February and March of a given
year | ||
being due by April 20 of such year; with the return for April, | ||
May and
June of a given year being due by July 20 of such year; | ||
with the return for
July, August and September of a given year | ||
being due by October 20 of such
year, and with the return for | ||
October, November and December of a given
year being due by | ||
January 20 of the following year. | ||
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability with the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
Where the same person has more than one business registered | ||
with the
Department under separate registrations under this |
Act, such person may
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, except as otherwise provided in this | ||
Section, every
retailer selling this kind of tangible personal | ||
property shall file,
with the Department, upon a form to be | ||
prescribed and supplied by the
Department, a separate return | ||
for each such item of tangible personal
property which the | ||
retailer sells, except that if, in the same
transaction, (i) a | ||
retailer of aircraft, watercraft, motor vehicles or
trailers | ||
transfers more than one aircraft, watercraft, motor
vehicle or | ||
trailer to another aircraft, watercraft, motor vehicle
| ||
retailer or trailer retailer for the purpose of resale
or (ii) | ||
a retailer of aircraft, watercraft, motor vehicles, or trailers
| ||
transfers more than one aircraft, watercraft, motor vehicle, or | ||
trailer to a
purchaser for use as a qualifying rolling stock as | ||
provided in Section 2-5 of
this Act, then
that seller may | ||
report the transfer of all aircraft,
watercraft, motor vehicles | ||
or trailers involved in that transaction to the
Department on | ||
the same uniform invoice-transaction reporting return form. | ||
For
purposes of this Section, "watercraft" means a Class 2, | ||
Class 3, or Class 4
watercraft as defined in Section 3-2 of the | ||
Boat Registration and Safety Act, a
personal watercraft, or any | ||
boat equipped with an inboard motor. |
In addition, with respect to motor vehicles, watercraft, | ||
aircraft, and trailers that are required to be registered with | ||
an agency of this State, every person who is engaged in the | ||
business of leasing or renting such items and who, in | ||
connection with such business, sells any such item to a | ||
retailer for the purpose of resale is, notwithstanding any | ||
other provision of this Section to the contrary, authorized to | ||
meet the return-filing requirement of this Act by reporting the | ||
transfer of all the aircraft, watercraft, motor vehicles, or | ||
trailers transferred for resale during a month to the | ||
Department on the same uniform invoice-transaction reporting | ||
return form on or before the 20th of the month following the | ||
month in which the transfer takes place. Notwithstanding any | ||
other provision of this Act to the contrary, all returns filed | ||
under this paragraph must be filed by electronic means in the | ||
manner and form as required by the Department. | ||
Any retailer who sells only motor vehicles, watercraft,
| ||
aircraft, or trailers that are required to be registered with | ||
an agency of
this State, so that all
retailers' occupation tax | ||
liability is required to be reported, and is
reported, on such | ||
transaction reporting returns and who is not otherwise
required | ||
to file monthly or quarterly returns, need not file monthly or
| ||
quarterly returns. However, those retailers shall be required | ||
to
file returns on an annual basis. | ||
The transaction reporting return, in the case of motor | ||
vehicles
or trailers that are required to be registered with an |
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 1 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
or aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 1 of this Act allows an exemption for |
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the day of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the | ||
Illinois use tax may be transmitted to the Department
by way of | ||
the State agency with which, or State officer with whom the
| ||
tangible personal property must be titled or registered (if | ||
titling or
registration is required) if the Department and such | ||
agency or State
officer determine that this procedure will | ||
expedite the processing of
applications for title or | ||
registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
use tax |
receipt (or a certificate of exemption if the Department is
| ||
satisfied that the particular sale is tax exempt) which such | ||
purchaser
may submit to the agency with which, or State officer | ||
with whom, he must
title or register the tangible personal | ||
property that is involved (if
titling or registration is | ||
required) in support of such purchaser's
application for an | ||
Illinois certificate or other evidence of title or
registration | ||
to such tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
the tax or proof
of exemption made to the Department before the | ||
retailer is willing to
take these actions and such user has not | ||
paid the tax to the retailer,
such user may certify to the fact | ||
of such delay by the retailer and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption |
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Refunds made by the seller during the preceding return | ||
period to
purchasers, on account of tangible personal property | ||
returned to the
seller, shall be allowed as a deduction under | ||
subdivision 5 of his monthly
or quarterly return, as the case | ||
may be, in case the
seller had theretofore included the | ||
receipts from the sale of such
tangible personal property in a | ||
return filed by him and had paid the tax
imposed by this Act | ||
with respect to such receipts. | ||
Where the seller is a corporation, the return filed on | ||
behalf of such
corporation shall be signed by the president, | ||
vice-president, secretary
or treasurer or by the properly | ||
accredited agent of such corporation. | ||
Where the seller is a limited liability company, the return | ||
filed on behalf
of the limited liability company shall be | ||
signed by a manager, member, or
properly accredited agent of | ||
the limited liability company. | ||
Except as provided in this Section, the retailer filing the | ||
return
under this Section shall, at the time of filing such |
return, pay to the
Department the amount of tax imposed by this | ||
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||
on and after January 1, 1990, or $5 per
calendar year, | ||
whichever is greater, which is allowed to
reimburse the | ||
retailer for the expenses incurred in keeping records,
| ||
preparing and filing returns, remitting the tax and supplying | ||
data to
the Department on request. Any prepayment made pursuant | ||
to Section 2d
of this Act shall be included in the amount on | ||
which such
2.1% or 1.75% discount is computed. In the case of | ||
retailers who report
and pay the tax on a transaction by | ||
transaction basis, as provided in this
Section, such discount | ||
shall be taken with each such tax remittance
instead of when | ||
such retailer files his periodic return. The discount allowed | ||
under this Section is allowed only for returns that are filed | ||
in the manner required by this Act. The Department may disallow | ||
the discount for retailers whose certificate of registration is | ||
revoked at the time the return is filed, but only if the | ||
Department's decision to revoke the certificate of | ||
registration has become final. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Use Tax | ||
Act, the Service Occupation Tax
Act, and the Service Use Tax | ||
Act, excluding any liability for prepaid sales
tax to be | ||
remitted in accordance with Section 2d of this Act, was
$10,000
| ||
or more during the preceding 4 complete calendar quarters, he | ||
shall file a
return with the Department each month by the 20th |
day of the month next
following the month during which such tax | ||
liability is incurred and shall
make payments to the Department | ||
on or before the 7th, 15th, 22nd and last
day of the month | ||
during which such liability is incurred.
On and after October | ||
1, 2000, if the taxpayer's average monthly tax liability
to the | ||
Department under this Act, the Use Tax Act, the Service | ||
Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||
liability for prepaid sales tax
to be remitted in accordance | ||
with Section 2d of this Act, was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the month during
which such | ||
liability is incurred.
If the month
during which such tax | ||
liability is incurred began prior to January 1, 1985,
each | ||
payment shall be in an amount equal to 1/4 of the taxpayer's | ||
actual
liability for the month or an amount set by the | ||
Department not to exceed
1/4 of the average monthly liability | ||
of the taxpayer to the Department for
the preceding 4 complete | ||
calendar quarters (excluding the month of highest
liability and | ||
the month of lowest liability in such 4 quarter period). If
the | ||
month during which such tax liability is incurred begins on or | ||
after
January 1, 1985 and prior to January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
27.5% of the taxpayer's |
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax
liability is incurred begins on | ||
or after January 1, 1987 and prior to
January 1, 1988, each | ||
payment shall be in an amount equal to 22.5% of the
taxpayer's | ||
actual liability for the month or 26.25% of the taxpayer's
| ||
liability for the same calendar month of the preceding year. If | ||
the month
during which such tax liability is incurred begins on | ||
or after January 1,
1988, and prior to January 1, 1989, or | ||
begins on or after January 1, 1996, each
payment shall be in an | ||
amount
equal to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of
the taxpayer's liability for the same | ||
calendar month of the preceding year. If
the month during which | ||
such tax liability is incurred begins on or after
January 1, | ||
1989, and prior to January 1, 1996, each payment shall be in an
| ||
amount equal to 22.5% of the
taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against
the final tax liability of the taxpayer's return for | ||
that month. Before
October 1, 2000, once
applicable, the | ||
requirement of the making of quarter monthly payments to
the | ||
Department by taxpayers having an average monthly tax liability | ||
of
$10,000 or more as determined in the manner provided above
| ||
shall continue
until such taxpayer's average monthly liability | ||
to the Department during
the preceding 4 complete calendar |
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete | ||
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for a change in such taxpayer's reporting
status. On | ||
and after October 1, 2000, once applicable, the requirement of
| ||
the making of quarter monthly payments to the Department by | ||
taxpayers having an
average monthly tax liability of $20,000 or | ||
more as determined in the manner
provided above shall continue | ||
until such taxpayer's average monthly liability
to the | ||
Department during the preceding 4 complete calendar quarters | ||
(excluding
the month of highest liability and the month of | ||
lowest liability) is less than
$19,000 or until such taxpayer's | ||
average monthly liability to the Department as
computed for | ||
each calendar quarter of the 4 preceding complete calendar | ||
quarter
period is less than $20,000. However, if a taxpayer can | ||
show the Department
that a substantial change in the taxpayer's | ||
business has occurred which causes
the taxpayer to anticipate | ||
that his average monthly tax liability for the
reasonably | ||
foreseeable future will fall below the $20,000 threshold stated
|
above, then such taxpayer may petition the Department for a | ||
change in such
taxpayer's reporting status. The Department | ||
shall change such taxpayer's
reporting status
unless it finds | ||
that such change is seasonal in nature and not likely to be
| ||
long term. If any such quarter monthly payment is not paid at | ||
the time or
in the amount required by this Section, then the | ||
taxpayer shall be liable for
penalties and interest on the | ||
difference
between the minimum amount due as a payment and the | ||
amount of such quarter
monthly payment actually and timely | ||
paid, except insofar as the
taxpayer has previously made | ||
payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
| ||
The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. | ||
The provisions of this paragraph apply before October 1, | ||
2001.
Without regard to whether a taxpayer is required to make | ||
quarter monthly
payments as specified above, any taxpayer who | ||
is required by Section 2d
of this Act to collect and remit | ||
prepaid taxes and has collected prepaid
taxes which average in | ||
excess of $25,000 per month during the preceding
2 complete | ||
calendar quarters, shall file a return with the Department as
| ||
required by Section 2f and shall make payments to the | ||
Department on or before
the 7th, 15th, 22nd and last day of the | ||
month during which such liability
is incurred. If the month |
during which such tax liability is incurred
began prior to | ||
September 1, 1985 (the effective date of Public Act 84-221), | ||
each
payment shall be in an amount not less than 22.5% of the | ||
taxpayer's actual
liability under Section 2d. If the month | ||
during which such tax liability
is incurred begins on or after | ||
January 1, 1986, each payment shall be in an
amount equal to | ||
22.5% of the taxpayer's actual liability for the month or
27.5% | ||
of the taxpayer's liability for the same calendar month of the
| ||
preceding calendar year. If the month during which such tax | ||
liability is
incurred begins on or after January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
26.25% of the taxpayer's | ||
liability for the same calendar month of the
preceding year. | ||
The amount of such quarter monthly payments shall be
credited | ||
against the final tax liability of the taxpayer's return for | ||
that
month filed under this Section or Section 2f, as the case | ||
may be. Once
applicable, the requirement of the making of | ||
quarter monthly payments to
the Department pursuant to this | ||
paragraph shall continue until such
taxpayer's average monthly | ||
prepaid tax collections during the preceding 2
complete | ||
calendar quarters is $25,000 or less. If any such quarter | ||
monthly
payment is not paid at the time or in the amount | ||
required, the taxpayer
shall be liable for penalties and | ||
interest on such difference, except
insofar as the taxpayer has | ||
previously made payments for that month in
excess of the | ||
minimum payments previously due. |
The provisions of this paragraph apply on and after October | ||
1, 2001.
Without regard to whether a taxpayer is required to | ||
make quarter monthly
payments as specified above, any taxpayer | ||
who is required by Section 2d of this
Act to collect and remit | ||
prepaid taxes and has collected prepaid taxes that
average in | ||
excess of $20,000 per month during the preceding 4 complete | ||
calendar
quarters shall file a return with the Department as | ||
required by Section 2f
and shall make payments to the | ||
Department on or before the 7th, 15th, 22nd and
last day of the | ||
month during which the liability is incurred. Each payment
| ||
shall be in an amount equal to 22.5% of the taxpayer's actual | ||
liability for the
month or 25% of the taxpayer's liability for | ||
the same calendar month of the
preceding year. The amount of | ||
the quarter monthly payments shall be credited
against the | ||
final tax liability of the taxpayer's return for that month | ||
filed
under this Section or Section 2f, as the case may be. | ||
Once applicable, the
requirement of the making of quarter | ||
monthly payments to the Department
pursuant to this paragraph | ||
shall continue until the taxpayer's average monthly
prepaid tax | ||
collections during the preceding 4 complete calendar quarters
| ||
(excluding the month of highest liability and the month of | ||
lowest liability) is
less than $19,000 or until such taxpayer's | ||
average monthly liability to the
Department as computed for | ||
each calendar quarter of the 4 preceding complete
calendar | ||
quarters is less than $20,000. If any such quarter monthly | ||
payment is
not paid at the time or in the amount required, the |
taxpayer shall be liable
for penalties and interest on such | ||
difference, except insofar as the taxpayer
has previously made | ||
payments for that month in excess of the minimum payments
| ||
previously due. | ||
If any payment provided for in this Section exceeds
the | ||
taxpayer's liabilities under this Act, the Use Tax Act, the | ||
Service
Occupation Tax Act and the Service Use Tax Act, as | ||
shown on an original
monthly return, the Department shall, if | ||
requested by the taxpayer, issue to
the taxpayer a credit | ||
memorandum no later than 30 days after the date of
payment. The | ||
credit evidenced by such credit memorandum may
be assigned by | ||
the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||
Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||
in
accordance with reasonable rules and regulations to be | ||
prescribed by the
Department. If no such request is made, the | ||
taxpayer may credit such excess
payment against tax liability | ||
subsequently to be remitted to the Department
under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act or the
Service | ||
Use Tax Act, in accordance with reasonable rules and | ||
regulations
prescribed by the Department. If the Department | ||
subsequently determined
that all or any part of the credit | ||
taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||
of the difference between the credit taken and that
actually | ||
due, and that taxpayer shall be liable for penalties and | ||
interest
on such difference. |
If a retailer of motor fuel is entitled to a credit under | ||
Section 2d of
this Act which exceeds the taxpayer's liability | ||
to the Department under
this Act for the month which the | ||
taxpayer is filing a return, the
Department shall issue the | ||
taxpayer a credit memorandum for the excess. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund, a special fund in the | ||
State treasury which
is hereby created, the net revenue | ||
realized for the preceding month from
the 1% tax imposed under | ||
this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund, a special | ||
fund in the State
treasury which is hereby created, 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each month the Department shall pay into the | ||
County and Mass Transit District Fund 20% of the net revenue | ||
realized for the preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on |
the selling price of
tangible personal property. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. Beginning September 1, | ||
2010, each month the Department shall pay into the Local | ||
Government Tax Fund 80% of the net revenue realized for the | ||
preceding month from the 1.25% rate on the selling price of | ||
sales tax holiday items. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act Permit Fund under this Act and | ||
the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds |
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Service Occupation Tax Act an amount equal to the | ||
average monthly deficit in the Underground Storage Tank Fund | ||
during the prior year, as certified annually by the Illinois | ||
Environmental Protection Agency, but the total payment into the | ||
Underground Storage Tank Fund under this Act, the Use Tax Act, | ||
the Service Use Tax Act, and the Service Occupation Tax Act | ||
shall not exceed $18,000,000 in any State fiscal year. As used | ||
in this paragraph, the "average monthly deficit" shall be equal | ||
to the difference between the average monthly claims for | ||
payment by the fund and the average monthly revenues deposited | ||
into the fund, excluding payments made pursuant to this | ||
paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, the Service | ||
Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||
month the Department shall deposit $500,000 into the State | ||
Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989,
3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided, however,
that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||
may be, of the moneys received by the Department and required | ||
to
be paid into the Build Illinois Fund pursuant to this Act, |
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||||||||||||||||
Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||||||||||||||||
being hereinafter called the "Tax
Acts" and such aggregate of | ||||||||||||||||||||
2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||||||||||||||||
called the "Tax Act Amount", and (2) the amount
transferred to | ||||||||||||||||||||
the Build Illinois Fund from the State and Local Sales Tax
| ||||||||||||||||||||
Reform Fund shall be less than the Annual Specified Amount (as | ||||||||||||||||||||
hereinafter
defined), an amount equal to the difference shall | ||||||||||||||||||||
be immediately paid into
the Build Illinois Fund from other | ||||||||||||||||||||
moneys received by the Department
pursuant to the Tax Acts; the | ||||||||||||||||||||
"Annual Specified Amount" means the amounts
specified below for | ||||||||||||||||||||
fiscal years 1986 through 1993: | ||||||||||||||||||||
| ||||||||||||||||||||
and means the Certified Annual Debt Service Requirement (as | ||||||||||||||||||||
defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||||||||||||||||
Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||||||||||||||||
each fiscal year thereafter; and
further provided, that if on | ||||||||||||||||||||
the last business day of any month the sum of
(1) the Tax Act |
Amount required to be deposited into the Build Illinois
Bond | ||
Account in the Build Illinois Fund during such month and (2) | ||
the
amount transferred to the Build Illinois Fund from the | ||
State and Local
Sales Tax Reform Fund shall have been less than | ||
1/12 of the Annual
Specified Amount, an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and, further provided, that in no
event shall the | ||
payments required under the preceding proviso result in
| ||
aggregate payments into the Build Illinois Fund pursuant to | ||
this clause (b)
for any fiscal year in excess of the greater of | ||
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||
such fiscal year. The amounts payable
into the Build Illinois | ||
Fund under clause (b) of the first sentence in this
paragraph | ||
shall be payable only until such time as the aggregate amount | ||
on
deposit under each trust indenture securing Bonds issued and | ||
outstanding
pursuant to the Build Illinois Bond Act is | ||
sufficient, taking into account
any future investment income, | ||
to fully provide, in accordance with such
indenture, for the | ||
defeasance of or the payment of the principal of,
premium, if | ||
any, and interest on the Bonds secured by such indenture and on
| ||
any Bonds expected to be issued thereafter and all fees and | ||
costs payable
with respect thereto, all as certified by the | ||
Director of the Bureau of the
Budget (now Governor's Office of | ||
Management and Budget). If on the last
business day of any | ||
month in which Bonds are
outstanding pursuant to the Build |
Illinois Bond Act, the aggregate of
moneys deposited in the | ||
Build Illinois Bond Account in the Build Illinois
Fund in such | ||
month shall be less than the amount required to be transferred
| ||
in such month from the Build Illinois Bond Account to the Build | ||
Illinois
Bond Retirement and Interest Fund pursuant to Section | ||
13 of the Build
Illinois Bond Act, an amount equal to such | ||
deficiency shall be immediately
paid from other moneys received | ||
by the Department pursuant to the Tax Acts
to the Build | ||
Illinois Fund; provided, however, that any amounts paid to the
| ||
Build Illinois Fund in any fiscal year pursuant to this | ||
sentence shall be
deemed to constitute payments pursuant to | ||
clause (b) of the first sentence
of this paragraph and shall | ||
reduce the amount otherwise payable for such
fiscal year | ||
pursuant to that clause (b). The moneys received by the
| ||
Department pursuant to this Act and required to be deposited | ||
into the Build
Illinois Fund are subject to the pledge, claim | ||
and charge set forth in
Section 12 of the Build Illinois Bond | ||
Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of sums designated as "Total Deposit", shall be | ||
deposited in the
aggregate from collections under Section 9 of |
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
| ||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||
the
State Treasurer in the respective month under subsection | ||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||
required under this Section for previous
months and years, | ||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||
not
in excess of the amount specified above as "Total Deposit", | ||||||||
has been deposited. | ||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||
and the
McCormick Place Expansion Project Fund pursuant to the | ||||||||
preceding paragraphs
or in any amendments
thereto hereafter | ||||||||
enacted, beginning July 1, 1993 and ending on September 30, | ||||||||
2013, the Department shall each
month pay into the Illinois Tax | ||||||||
Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||||
preceding month from the 6.25% general rate on the selling
| ||||||||
price of tangible personal property. | ||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||
and the
McCormick Place Expansion Project Fund pursuant to the | ||||||||
preceding paragraphs or in any
amendments thereto hereafter |
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and Economic Opportunity
Law of the | ||
Civil Administrative Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the |
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the County and Mass Transit | ||
District Fund, the Local Government Tax Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the Road | ||
Fund the amount estimated to represent 16% of the net revenue | ||
realized from the taxes imposed on motor fuel and gasohol. | ||
Beginning July 1, 2022 and until July 1, 2023, subject to the | ||
payment of amounts into the County and Mass Transit District | ||
Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, |
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 48% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2024 and until July 1, 2025, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the County | ||
and Mass Transit District Fund, the Local Government Tax Fund, | ||
the Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration |
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 80% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. As used in this paragraph "motor fuel" has | ||
the meaning given to that term in Section 1.1 of the Motor Fuel | ||
Tax Act, and "gasohol" has the meaning given to that term in | ||
Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, 75% thereof shall be paid into the State | ||
Treasury and 25% shall
be reserved in a special account and | ||
used only for the transfer to the
Common School Fund as part of | ||
the monthly transfer from the General Revenue
Fund in | ||
accordance with Section 8a of the State Finance Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the retailer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the retailer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The retailer's annual
return to the |
Department shall also disclose the cost of goods sold by
the | ||
retailer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, costs of goods | ||
used from stock
or taken from stock and given away by the | ||
retailer during such year,
payroll information of the | ||
retailer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such retailer as provided for in | ||
this Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer under
this Act during the period to be covered by | ||
the annual return for each
month or fraction of a month | ||
until such return is filed as required, the
penalty to be | ||
assessed and collected in the same manner as any other
| ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be
liable for a penalty as described in Section 3-4 of the | ||
Uniform Penalty and
Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who |
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The provisions of this Section concerning the filing of an | ||
annual
information return do not apply to a retailer who is not | ||
required to
file an income tax return with the United States | ||
Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding
month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the
State pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written |
objection to the Department to this arrangement. | ||
Any person who promotes, organizes, provides retail | ||
selling space for
concessionaires or other types of sellers at | ||
the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||
local fairs, art shows, flea markets and similar
exhibitions or | ||
events, including any transient merchant as defined by Section | ||
2
of the Transient Merchant Act of 1987, is required to file a | ||
report with the
Department providing the name of the merchant's | ||
business, the name of the
person or persons engaged in | ||
merchant's business, the permanent address and
Illinois | ||
Retailers Occupation Tax Registration Number of the merchant, | ||
the
dates and location of the event and other reasonable | ||
information that the
Department may require. The report must be | ||
filed not later than the 20th day
of the month next following | ||
the month during which the event with retail sales
was held. | ||
Any person who fails to file a report required by this Section
| ||
commits a business offense and is subject to a fine not to | ||
exceed $250. | ||
Any person engaged in the business of selling tangible | ||
personal
property at retail as a concessionaire or other type | ||
of seller at the
Illinois State Fair, county fairs, art shows, | ||
flea markets and similar
exhibitions or events, or any | ||
transient merchants, as defined by Section 2
of the Transient | ||
Merchant Act of 1987, may be required to make a daily report
of | ||
the amount of such sales to the Department and to make a daily | ||
payment of
the full amount of tax due. The Department shall |
impose this
requirement when it finds that there is a | ||
significant risk of loss of
revenue to the State at such an | ||
exhibition or event. Such a finding
shall be based on evidence | ||
that a substantial number of concessionaires
or other sellers | ||
who are not residents of Illinois will be engaging in
the | ||
business of selling tangible personal property at retail at the
| ||
exhibition or event, or other evidence of a significant risk of | ||
loss of revenue
to the State. The Department shall notify | ||
concessionaires and other sellers
affected by the imposition of | ||
this requirement. In the absence of
notification by the | ||
Department, the concessionaires and other sellers
shall file | ||
their returns as otherwise required in this Section. | ||
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; | ||
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. | ||
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
| ||
Section 15-30. The Motor Fuel Tax Law is amended by | ||
changing Sections 2 and 8 and by adding Section 8b as follows:
| ||
(35 ILCS 505/2) (from Ch. 120, par. 418)
| ||
Sec. 2.
A tax is imposed on the privilege of operating | ||
motor vehicles
upon the public highways and recreational-type | ||
watercraft upon the waters
of this State.
| ||
(a) Prior to August 1, 1989, the tax is imposed at the rate | ||
of 13 cents
per gallon on all motor fuel used in motor vehicles | ||
operating on the public
highways and recreational type |
watercraft operating upon the waters of this
State. Beginning | ||
on August 1, 1989 and until January 1, 1990, the rate of the
| ||
tax imposed in this paragraph shall be 16 cents per gallon. | ||
Beginning January
1, 1990 and until July 1, 2019 , the rate of | ||
tax imposed in this paragraph, including the tax on compressed | ||
natural gas, shall be 19 cents per
gallon. Beginning July 1, | ||
2019, the rate of tax imposed in this paragraph shall be 38 | ||
cents per gallon and increased on July 1 of each subsequent | ||
year by an amount equal to the percentage increase, if any, in | ||
the Consumer Price Index for All Urban Consumers for all items | ||
published by the United States Department of Labor for the 12 | ||
months ending in March of each year.
| ||
(b) The tax on the privilege of operating motor vehicles | ||
which use diesel
fuel, liquefied natural gas, or propane shall | ||
be the rate according to paragraph (a) plus an additional 2 1/2
| ||
cents per gallon. Beginning July 1, 2019, the rate of tax | ||
imposed in this paragraph shall be 7.5 cents per gallon. | ||
"Diesel fuel" is defined as any product
intended
for use or | ||
offered for sale as a fuel for engines in which the fuel is | ||
injected
into the combustion chamber and ignited by pressure | ||
without electric spark.
| ||
(c) A tax is imposed upon the privilege of engaging in the | ||
business of
selling motor fuel as a retailer or reseller on all | ||
motor fuel used in motor
vehicles operating on the public | ||
highways and recreational type watercraft
operating upon the | ||
waters of this State: (1) at the rate of 3 cents per gallon
on |
motor fuel owned or possessed by such retailer or reseller at | ||
12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per | ||
gallon on motor fuel owned
or possessed by such retailer or | ||
reseller at 12:01 A.M. on January 1, 1990.
| ||
Retailers and resellers who are subject to this additional | ||
tax shall be
required to inventory such motor fuel and pay this | ||
additional tax in a
manner prescribed by the Department of | ||
Revenue.
| ||
The tax imposed in this paragraph (c) shall be in addition | ||
to all other
taxes imposed by the State of Illinois or any unit | ||
of local government in this
State.
| ||
(d) Except as provided in Section 2a, the collection of a | ||
tax based on
gallonage of gasoline used for the propulsion of | ||
any aircraft is prohibited
on and after October 1, 1979.
| ||
(e) The collection of a tax, based on gallonage of all | ||
products commonly or
commercially known or sold as 1-K | ||
kerosene, regardless of its classification
or uses, is | ||
prohibited (i) on and after July 1, 1992 until December 31, | ||
1999,
except when the 1-K kerosene is either: (1) delivered | ||
into bulk storage
facilities of a bulk user, or (2) delivered | ||
directly into the fuel supply tanks
of motor vehicles and (ii) | ||
on and after January 1, 2000. Beginning on January
1, 2000, the | ||
collection of a tax, based on gallonage of all products | ||
commonly
or commercially known or sold as 1-K kerosene, | ||
regardless of its classification
or uses, is prohibited except | ||
when the 1-K kerosene is delivered directly into
a storage tank |
that is located at a facility that has withdrawal facilities
| ||
that are readily accessible to and are capable of dispensing | ||
1-K kerosene into
the fuel supply tanks of motor vehicles. For | ||
purposes of this subsection (e), a facility is considered to | ||
have withdrawal facilities that are not "readily accessible to | ||
and capable of dispensing 1-K kerosene into the fuel supply | ||
tanks of motor vehicles" only if the 1-K kerosene is delivered | ||
from: (i) a dispenser hose that is short enough so that it will | ||
not reach the fuel supply tank of a motor vehicle or (ii) a | ||
dispenser that is enclosed by a fence or other physical barrier | ||
so that a vehicle cannot pull alongside the dispenser to permit | ||
fueling.
| ||
Any person who sells or uses 1-K kerosene for use in motor | ||
vehicles upon
which the tax imposed by this Law has not been | ||
paid shall be liable for any
tax due on the sales or use of 1-K | ||
kerosene.
| ||
(Source: P.A. 100-9, eff. 7-1-17.)
| ||
(35 ILCS 505/8) (from Ch. 120, par. 424)
| ||
Sec. 8. Except as provided in subsection (a-1) of this | ||
Section, Section 8a, subdivision
(h)(1) of Section 12a, Section | ||
13a.6, and items
13, 14, 15, and 16 of Section 15, all money | ||
received by the Department under
this Act, including payments | ||
made to the Department by
member jurisdictions participating in | ||
the International Fuel Tax Agreement,
shall be deposited in a | ||
special fund in the State treasury, to be known as the
"Motor |
Fuel Tax Fund", and shall be used as follows:
| ||
(a) 2 1/2 cents per gallon of the tax collected on special | ||
fuel under
paragraph (b) of Section 2 and Section 13a of this | ||
Act shall be transferred
to the State Construction Account Fund | ||
in the State Treasury ; the remainder of the tax collected on | ||
special fuel under
paragraph (b) of Section 2 and Section 13a | ||
of this Act shall be deposited into the Road Fund ;
| ||
(a-1) Beginning on July 1, 2019, an amount equal to the | ||
amount of tax collected under subsection (a) of Section 2 as a | ||
result of the increase in the tax rate under this amendatory | ||
Act of the 101st General Assembly shall be transferred each | ||
month into the Transportation Renewal Fund. | ||
(b) $420,000 shall be transferred each month to the State | ||
Boating Act
Fund to be used by the Department of Natural | ||
Resources for the purposes
specified in Article X of the Boat | ||
Registration and Safety Act;
| ||
(c) $3,500,000 shall be transferred each month to the Grade | ||
Crossing
Protection Fund to be used as follows: not less than | ||
$12,000,000 each fiscal
year shall be used for the construction | ||
or reconstruction of rail highway grade
separation structures; | ||
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | ||
fiscal year 2010 and each fiscal
year
thereafter shall be | ||
transferred to the Transportation
Regulatory Fund and shall be | ||
accounted for as part of the rail carrier
portion of such funds | ||
and shall be used to pay the cost of administration
of the | ||
Illinois Commerce Commission's railroad safety program in |
connection
with its duties under subsection (3) of Section | ||
18c-7401 of the Illinois
Vehicle Code, with the remainder to be | ||
used by the Department of Transportation
upon order of the | ||
Illinois Commerce Commission, to pay that part of the
cost | ||
apportioned by such Commission to the State to cover the | ||
interest
of the public in the use of highways, roads, streets, | ||
or
pedestrian walkways in the
county highway system, township | ||
and district road system, or municipal
street system as defined | ||
in the Illinois Highway Code, as the same may
from time to time | ||
be amended, for separation of grades, for installation,
| ||
construction or reconstruction of crossing protection or | ||
reconstruction,
alteration, relocation including construction | ||
or improvement of any
existing highway necessary for access to | ||
property or improvement of any
grade crossing and grade | ||
crossing surface including the necessary highway approaches | ||
thereto of any
railroad across the highway or public road, or | ||
for the installation,
construction, reconstruction, or | ||
maintenance of a pedestrian walkway over or
under a railroad | ||
right-of-way, as provided for in and in
accordance with Section | ||
18c-7401 of the Illinois Vehicle Code.
The Commission may order | ||
up to $2,000,000 per year in Grade Crossing Protection Fund | ||
moneys for the improvement of grade crossing surfaces and up to | ||
$300,000 per year for the maintenance and renewal of 4-quadrant | ||
gate vehicle detection systems located at non-high speed rail | ||
grade crossings. The Commission shall not order more than | ||
$2,000,000 per year in Grade
Crossing Protection Fund moneys |
for pedestrian walkways.
In entering orders for projects for | ||
which payments from the Grade Crossing
Protection Fund will be | ||
made, the Commission shall account for expenditures
authorized | ||
by the orders on a cash rather than an accrual basis. For | ||
purposes
of this requirement an "accrual basis" assumes that | ||
the total cost of the
project is expended in the fiscal year in | ||
which the order is entered, while a
"cash basis" allocates the | ||
cost of the project among fiscal years as
expenditures are | ||
actually made. To meet the requirements of this subsection,
the | ||
Illinois Commerce Commission shall develop annual and 5-year | ||
project plans
of rail crossing capital improvements that will | ||
be paid for with moneys from
the Grade Crossing Protection | ||
Fund. The annual project plan shall identify
projects for the | ||
succeeding fiscal year and the 5-year project plan shall
| ||
identify projects for the 5 directly succeeding fiscal years. | ||
The Commission
shall submit the annual and 5-year project plans | ||
for this Fund to the Governor,
the President of the Senate, the | ||
Senate Minority Leader, the Speaker of the
House of | ||
Representatives, and the Minority Leader of the House of
| ||
Representatives on
the first Wednesday in April of each year;
| ||
(d) of the amount remaining after allocations provided for | ||
in
subsections (a), (a-1), (b) and (c), a sufficient amount | ||
shall be reserved to
pay all of the following:
| ||
(1) the costs of the Department of Revenue in | ||
administering this
Act;
| ||
(2) the costs of the Department of Transportation in |
performing its
duties imposed by the Illinois Highway Code | ||
for supervising the use of motor
fuel tax funds apportioned | ||
to municipalities, counties and road districts;
| ||
(3) refunds provided for in Section 13, refunds for | ||
overpayment of decal fees paid under Section 13a.4 of this | ||
Act, and refunds provided for under the terms
of the | ||
International Fuel Tax Agreement referenced in Section | ||
14a;
| ||
(4) from October 1, 1985 until June 30, 1994, the | ||
administration of the
Vehicle Emissions Inspection Law, | ||
which amount shall be certified monthly by
the | ||
Environmental Protection Agency to the State Comptroller | ||
and shall promptly
be transferred by the State Comptroller | ||
and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||
Inspection Fund, and for the period July 1, 1994 through
| ||
June 30, 2000, one-twelfth of $25,000,000 each month, for | ||
the period July 1, 2000 through June 30, 2003,
one-twelfth | ||
of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | ||
and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| ||
July
1 and October 1, or as soon thereafter as may be | ||
practical, during the period July 1, 2004 through June 30, | ||
2012,
and $30,000,000 on June 1, 2013, or as soon | ||
thereafter as may be practical, and $15,000,000 on July 1 | ||
and October 1, or as soon thereafter as may be practical, | ||
during the period of July 1, 2013 through June 30, 2015, | ||
for the administration of the Vehicle Emissions Inspection |
Law of
2005, to be transferred by the State Comptroller and | ||
Treasurer from the Motor
Fuel Tax Fund into the Vehicle | ||
Inspection Fund;
| ||
(5) amounts ordered paid by the Court of Claims; and
| ||
(6) payment of motor fuel use taxes due to member | ||
jurisdictions under
the terms of the International Fuel Tax | ||
Agreement. The Department shall
certify these amounts to | ||
the Comptroller by the 15th day of each month; the
| ||
Comptroller shall cause orders to be drawn for such | ||
amounts, and the Treasurer
shall administer those amounts | ||
on or before the last day of each month;
| ||
(e) after allocations for the purposes set forth in | ||
subsections
(a), (a-1), (b), (c) and (d), the remaining amount | ||
shall be apportioned as follows:
| ||
(1) Until January 1, 2000, 58.4%, and beginning January | ||
1, 2000, 45.6%
shall be deposited as follows:
| ||
(A) 37% into the State Construction Account Fund, | ||
and
| ||
(B) 63% into the Road Fund, $1,250,000 of which | ||
shall be reserved each
month for the Department of | ||
Transportation to be used in accordance with
the | ||
provisions of Sections 6-901 through 6-906 of the | ||
Illinois Highway Code;
| ||
(2) Until January 1, 2000, 41.6%, and beginning January | ||
1, 2000, 54.4%
shall be transferred to the Department of | ||
Transportation to be
distributed as follows:
|
(A) 49.10% to the municipalities of the State,
| ||
(B) 16.74% to the counties of the State having | ||
1,000,000 or more inhabitants,
| ||
(C) 18.27% to the counties of the State having less | ||
than 1,000,000 inhabitants,
| ||
(D) 15.89% to the road districts of the State.
| ||
As soon as may be after the first day of each month the | ||
Department of
Transportation shall allot to each municipality | ||
its share of the amount
apportioned to the several | ||
municipalities which shall be in proportion
to the population | ||
of such municipalities as determined by the last
preceding | ||
municipal census if conducted by the Federal Government or
| ||
Federal census. If territory is annexed to any municipality | ||
subsequent
to the time of the last preceding census the | ||
corporate authorities of
such municipality may cause a census | ||
to be taken of such annexed
territory and the population so | ||
ascertained for such territory shall be
added to the population | ||
of the municipality as determined by the last
preceding census | ||
for the purpose of determining the allotment for that
| ||
municipality. If the population of any municipality was not | ||
determined
by the last Federal census preceding any | ||
apportionment, the
apportionment to such municipality shall be | ||
in accordance with any
census taken by such municipality. Any | ||
municipal census used in
accordance with this Section shall be | ||
certified to the Department of
Transportation by the clerk of | ||
such municipality, and the accuracy
thereof shall be subject to |
approval of the Department which may make
such corrections as | ||
it ascertains to be necessary.
| ||
As soon as may be after the first day of each month the | ||
Department of
Transportation shall allot to each county its | ||
share of the amount
apportioned to the several counties of the | ||
State as herein provided.
Each allotment to the several | ||
counties having less than 1,000,000
inhabitants shall be in | ||
proportion to the amount of motor vehicle
license fees received | ||
from the residents of such counties, respectively,
during the | ||
preceding calendar year. The Secretary of State shall, on or
| ||
before April 15 of each year, transmit to the Department of
| ||
Transportation a full and complete report showing the amount of | ||
motor
vehicle license fees received from the residents of each | ||
county,
respectively, during the preceding calendar year. The | ||
Department of
Transportation shall, each month, use for | ||
allotment purposes the last
such report received from the | ||
Secretary of State.
| ||
As soon as may be after the first day of each month, the | ||
Department
of Transportation shall allot to the several | ||
counties their share of the
amount apportioned for the use of | ||
road districts. The allotment shall
be apportioned among the | ||
several counties in the State in the proportion
which the total | ||
mileage of township or district roads in the respective
| ||
counties bears to the total mileage of all township and | ||
district roads
in the State. Funds allotted to the respective | ||
counties for the use of
road districts therein shall be |
allocated to the several road districts
in the county in the | ||
proportion which the total mileage of such township
or district | ||
roads in the respective road districts bears to the total
| ||
mileage of all such township or district roads in the county. | ||
After
July 1 of any year prior to 2011, no allocation shall be | ||
made for any road district
unless it levied a tax for road and | ||
bridge purposes in an amount which
will require the extension | ||
of such tax against the taxable property in
any such road | ||
district at a rate of not less than either .08% of the value
| ||
thereof, based upon the assessment for the year immediately | ||
prior to the year
in which such tax was levied and as equalized | ||
by the Department of Revenue
or, in DuPage County, an amount | ||
equal to or greater than $12,000 per mile of
road under the | ||
jurisdiction of the road district, whichever is less. Beginning | ||
July 1, 2011 and each July 1 thereafter, an allocation shall be | ||
made for any road district
if it levied a tax for road and | ||
bridge purposes. In counties other than DuPage County, if the | ||
amount of the tax levy requires the extension of the tax | ||
against the taxable property in
the road district at a rate | ||
that is less than 0.08% of the value
thereof, based upon the | ||
assessment for the year immediately prior to the year
in which | ||
the tax was levied and as equalized by the Department of | ||
Revenue, then the amount of the allocation for that road | ||
district shall be a percentage of the maximum allocation equal | ||
to the percentage obtained by dividing the rate extended by the | ||
district by 0.08%. In DuPage County, if the amount of the tax |
levy requires the extension of the tax against the taxable | ||
property in
the road district at a rate that is less than the | ||
lesser of (i) 0.08% of the value
of the taxable property in the | ||
road district, based upon the assessment for the year | ||
immediately prior to the year
in which such tax was levied and | ||
as equalized by the Department of Revenue,
or (ii) a rate that | ||
will yield an amount equal to $12,000 per mile of
road under | ||
the jurisdiction of the road district, then the amount of the | ||
allocation for the road district shall be a percentage of the | ||
maximum allocation equal to the percentage obtained by dividing | ||
the rate extended by the district by the lesser of (i) 0.08% or | ||
(ii) the rate that will yield an amount equal to $12,000 per | ||
mile of
road under the jurisdiction of the road district. | ||
Prior to 2011, if any
road district has levied a special | ||
tax for road purposes
pursuant to Sections 6-601, 6-602 and | ||
6-603 of the Illinois Highway Code, and
such tax was levied in | ||
an amount which would require extension at a
rate of not less | ||
than .08% of the value of the taxable property thereof,
as | ||
equalized or assessed by the Department of Revenue,
or, in | ||
DuPage County, an amount equal to or greater than $12,000 per | ||
mile of
road under the jurisdiction of the road district, | ||
whichever is less,
such levy shall, however, be deemed a proper | ||
compliance with this
Section and shall qualify such road | ||
district for an allotment under this
Section. Beginning in 2011 | ||
and thereafter, if any
road district has levied a special tax | ||
for road purposes
under Sections 6-601, 6-602, and 6-603 of the |
Illinois Highway Code, and
the tax was levied in an amount that | ||
would require extension at a
rate of not less than 0.08% of the | ||
value of the taxable property of that road district,
as | ||
equalized or assessed by the Department of Revenue or, in | ||
DuPage County, an amount equal to or greater than $12,000 per | ||
mile of road under the jurisdiction of the road district, | ||
whichever is less, that levy shall be deemed a proper | ||
compliance with this
Section and shall qualify such road | ||
district for a full, rather than proportionate, allotment under | ||
this
Section. If the levy for the special tax is less than | ||
0.08% of the value of the taxable property, or, in DuPage | ||
County if the levy for the special tax is less than the lesser | ||
of (i) 0.08% or (ii) $12,000 per mile of road under the | ||
jurisdiction of the road district, and if the levy for the | ||
special tax is more than any other levy for road and bridge | ||
purposes, then the levy for the special tax qualifies the road | ||
district for a proportionate, rather than full, allotment under | ||
this Section. If the levy for the special tax is equal to or | ||
less than any other levy for road and bridge purposes, then any | ||
allotment under this Section shall be determined by the other | ||
levy for road and bridge purposes. | ||
Prior to 2011, if a township has transferred to the road | ||
and bridge fund
money which, when added to the amount of any | ||
tax levy of the road
district would be the equivalent of a tax | ||
levy requiring extension at a
rate of at least .08%, or, in | ||
DuPage County, an amount equal to or greater
than $12,000 per |
mile of road under the jurisdiction of the road district,
| ||
whichever is less, such transfer, together with any such tax | ||
levy,
shall be deemed a proper compliance with this Section and | ||
shall qualify
the road district for an allotment under this | ||
Section.
| ||
In counties in which a property tax extension limitation is | ||
imposed
under the Property Tax Extension Limitation Law, road | ||
districts may retain
their entitlement to a motor fuel tax | ||
allotment or, beginning in 2011, their entitlement to a full | ||
allotment if, at the time the property
tax
extension limitation | ||
was imposed, the road district was levying a road and
bridge | ||
tax at a rate sufficient to entitle it to a motor fuel tax | ||
allotment
and continues to levy the maximum allowable amount | ||
after the imposition of the
property tax extension limitation. | ||
Any road district may in all circumstances
retain its | ||
entitlement to a motor fuel tax allotment or, beginning in | ||
2011, its entitlement to a full allotment if it levied a road | ||
and
bridge tax in an amount that will require the extension of | ||
the tax against the
taxable property in the road district at a | ||
rate of not less than 0.08% of the
assessed value of the | ||
property, based upon the assessment for the year
immediately | ||
preceding the year in which the tax was levied and as equalized | ||
by
the Department of Revenue or, in DuPage County, an amount | ||
equal to or greater
than $12,000 per mile of road under the | ||
jurisdiction of the road district,
whichever is less.
| ||
As used in this Section the term "road district" means any |
road
district, including a county unit road district, provided | ||
for by the
Illinois Highway Code; and the term "township or | ||
district road"
means any road in the township and district road | ||
system as defined in the
Illinois Highway Code. For the | ||
purposes of this Section, "township or
district road" also | ||
includes such roads as are maintained by park
districts, forest | ||
preserve districts and conservation districts. The
Department | ||
of Transportation shall determine the mileage of all township
| ||
and district roads for the purposes of making allotments and | ||
allocations of
motor fuel tax funds for use in road districts.
| ||
Payment of motor fuel tax moneys to municipalities and | ||
counties shall
be made as soon as possible after the allotment | ||
is made. The treasurer
of the municipality or county may invest | ||
these funds until their use is
required and the interest earned | ||
by these investments shall be limited
to the same uses as the | ||
principal funds.
| ||
(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24, | ||
eff. 6-19-13; 98-674, eff. 6-30-14.)
| ||
(35 ILCS 505/8b new) | ||
Sec. 8b. Transportation Renewal Fund; creation; | ||
distribution of proceeds. | ||
(a) The Transportation Renewal Fund is hereby created as a | ||
special fund in the State treasury. Moneys in the Fund shall be | ||
used as provided in this Section: | ||
(1) 80% of the moneys in the Fund shall be used for |
highway maintenance, highway construction, bridge repair, | ||
congestion relief, and construction of aviation | ||
facilities; of that 80%: | ||
(A) the State Comptroller shall order transferred | ||
and the State Treasurer shall transfer 60% to the State | ||
Construction Account Fund; those moneys shall be used | ||
solely for construction, reconstruction, improvement, | ||
repair, maintenance, operation, and administration of | ||
highways and are limited to payments made pursuant to | ||
design and construction contracts awarded by the
| ||
Department of Transportation; | ||
(B) 40% shall be distributed by the Department of
| ||
Transportation to municipalities, counties, and road | ||
districts as follows: | ||
(i)49.10% to the municipalities of the State; | ||
(ii) 16.74% to the counties of the State having | ||
1,000,000 or more inhabitants; | ||
(iii)18.27% to the counties of the State | ||
having less than 1,000,000 inhabitants; and | ||
(iv) 15.89% to the road districts of the State; | ||
and | ||
(2) 20% of the moneys in the Fund shall be used for | ||
projects related to rail facilities and mass transit | ||
facilities, as defined in
Section 2705-305 of the | ||
Department of Transportation Law of the Civil | ||
Administrative Code of Illinois, including rapid transit, |
rail, high-speed rail, bus and other equipment in | ||
connection with the State or a unit of local government, | ||
special district, municipal corporation, or other public | ||
agency authorized to provide and promote public | ||
transportation within the State; of that 20%: | ||
(A) 90% shall be deposited into the Regional
| ||
Transportation Authority Capital Improvement Fund, a | ||
special fund created in the State Treasury; moneys in | ||
the Regional Transportation Authority Capital | ||
Improvement Fund shall be used by the Regional
| ||
Transportation Authority for deferred maintenance on
| ||
mass transit facilities; and | ||
(B) 10% shall be deposited into the Downstate Mass | ||
Transportation Capital Improvement Fund, a special | ||
fund created in the State Treasury; moneys in the
| ||
Downstate Mass Transportation Capital Improvement Fund | ||
shall be used by local mass transit districts other | ||
than the Regional Transportation Authority for | ||
deferred maintenance on mass transit facilities. | ||
(b)Beginning on July 1, 2020, the Auditor General shall | ||
conduct an annual financial audit of the obligations, | ||
expenditures, receipt, and use of the funds deposited into the | ||
Transportation Reform Fund and provide specific | ||
recommendations to help ensure compliance with State and | ||
federal statutes, rules, and regulations.
|
Section 15-40. The Illinois Municipal Code is amended by | ||
adding Section 8-11-2.3 as follows:
| ||
(65 ILCS 5/8-11-2.3 new) | ||
Sec. 8-11-2.3. Motor fuel tax. Notwithstanding any other | ||
provision of law, in addition to any other tax that may be | ||
imposed, a municipality in a county with a population of over | ||
3,000,000 inhabitants may also impose, by ordinance, a tax on | ||
motor fuel at a rate not to exceed $0.03 per gallon. | ||
A license that is issued to a distributor or a receiver | ||
under the Motor Fuel Tax Law shall permit that distributor or | ||
receiver to act as a distributor or receiver, as applicable, | ||
under this Section. The provisions of Sections 2b, 2d, 6, 6a, | ||
12, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor | ||
Fuel Tax Law that are not inconsistent with this Section shall | ||
apply as far as practicable to the subject matter of this | ||
Section to the same extent as if those provisions were included | ||
in this Section. | ||
The Department shall immediately pay over to the State | ||
Treasurer, ex officio, as trustee, all taxes and penalties | ||
collected under this Section. Those taxes and penalties shall | ||
be deposited into the Municipal Motor Fuel Tax Fund, a trust | ||
fund created in the State treasury. Moneys in the Municipal | ||
Motor Fuel Tax Fund shall be used to make payments to | ||
municipalities and for the payment of refunds under this | ||
Section. The amount to be paid to each municipality shall be |
the amount (not including credit memoranda) collected by the | ||
Department from the tax imposed by that municipality under this | ||
Section during the second preceding calendar month, plus an | ||
amount the Department determines is necessary to offset amounts | ||
that were erroneously paid to a different municipality, and not | ||
including an amount equal to the amount of refunds made during | ||
the second preceding calendar month by the Department on behalf | ||
of the municipality, and not including any amount that the | ||
Department determines is necessary to offset any amounts that | ||
were payable to a different municipality but were erroneously | ||
paid to the municipality, less 1.5% of the remainder, which the | ||
Department shall transfer into the Tax Compliance and | ||
Administration Fund. The Department, at the time of each | ||
monthly disbursement, shall prepare and certify to the State | ||
Comptroller the amount to be transferred into the Tax | ||
Compliance and Administration Fund under this Section. Within | ||
10 days after receipt by the Comptroller of the disbursement | ||
certification to the municipalities and the Tax Compliance and | ||
Administration Fund provided for in this Section to be given to | ||
the Comptroller by the Department, the Comptroller shall cause | ||
the orders to be drawn for the respective amounts in accordance | ||
with the directions contained in the certification.
| ||
Section 15-45. The Illinois Vehicle Code is amended by | ||
changing Sections 3-805, 3-806, 3-815, 3-815.1, 3-818, 3-819, | ||
and 3-821 as follows:
|
(625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805)
| ||
Sec. 3-805. Electric vehicles. Until January 1, 2020, the
| ||
The owner of a motor vehicle of the first division or a motor | ||
vehicle of the second division weighing 8,000 pounds or less | ||
propelled by an
electric engine and not utilizing motor fuel, | ||
may register such vehicle for
a fee not to exceed $35 for a | ||
2-year registration period.
The Secretary may, in his | ||
discretion, prescribe that electric vehicle
registration | ||
plates be issued for an indefinite term, such term to | ||
correspond
to the term of registration plates issued generally, | ||
as provided in Section
3-414.1. In no event may the | ||
registration fee for electric vehicles exceed
$18 per | ||
registration year. Beginning on January 1, 2020, the | ||
registration fee for these vehicles shall be equal to the fee | ||
set forth in Section 3-806 for motor vehicles of the first | ||
division, other than Autocycles, Motorcycles, Motor Driven | ||
Cycles, and Pedalcycles. In addition to the registration fees, | ||
the Secretary shall assess an additional $100 per year in lieu | ||
of the payment of motor fuel taxes. $1 of the additional fees | ||
shall be deposited into the Secretary of State Special Services | ||
Fund and the remainder of the additional fees shall be | ||
deposited into the Road Fund.
| ||
(Source: P.A. 96-1135, eff. 7-21-10.)
| ||
(625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)
|
Sec. 3-806. Registration Fees; Motor Vehicles of the First
| ||||||||||||||||||||||||||||||||||||||||
Division. Every owner of any other motor vehicle of the first
| ||||||||||||||||||||||||||||||||||||||||
division, except as provided in Sections 3-804, 3-804.01, | ||||||||||||||||||||||||||||||||||||||||
3-804.3, 3-805, 3-806.3, 3-806.7, and 3-808,
and every second | ||||||||||||||||||||||||||||||||||||||||
division vehicle weighing 8,000 pounds or less,
shall pay the | ||||||||||||||||||||||||||||||||||||||||
Secretary of State an annual registration fee
at the following | ||||||||||||||||||||||||||||||||||||||||
rates:
| ||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||
A $1 surcharge shall be collected in addition to the above | ||||||||||||||||||||||||||||||||||||||||
fees for motor vehicles of the first division, autocycles, | ||||||||||||||||||||||||||||||||||||||||
motorcycles, motor driven cycles, and pedalcycles to be | ||||||||||||||||||||||||||||||||||||||||
deposited into the State Police Vehicle Fund.
| ||||||||||||||||||||||||||||||||||||||||
All of the proceeds of the additional fees imposed by | ||||||||||||||||||||||||||||||||||||||||
Public Act 96-34 shall be deposited into the Capital Projects |
Fund. | ||
A $2 surcharge shall be collected in addition to the above | ||
fees for motor vehicles of the first division, autocycles, | ||
motorcycles, motor driven cycles, and pedalcycles to be | ||
deposited into the Park and Conservation Fund for the | ||
Department of Natural Resources to use for conservation | ||
efforts. The monies deposited into the Park and Conservation | ||
Fund under this Section shall not be subject to administrative | ||
charges or chargebacks unless otherwise authorized by this Act. | ||
Of the fees collected for motor vehicles of the first | ||
division other than Autocycles, Motorcycles, Motor Driven | ||
Cycles, and Pedalcycles, $1 of the fees shall be deposited into | ||
the Secretary of State Special Services Fund and $49 of the | ||
fees shall be deposited into the Road Fund. | ||
(Source: P.A. 97-412, eff. 1-1-12; 97-811, eff. 7-13-12; | ||
97-1136, eff. 1-1-13; 98-463, eff. 8-16-13; 98-777, eff. | ||
1-1-15 .)
| ||
(625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815)
| ||
Sec. 3-815. Flat weight tax; vehicles of the second | ||
division.
| ||
(a) Except
as provided in Section 3-806.3 and 3-804.3, | ||
every owner
of a vehicle of the second division registered | ||
under Section 3-813, and
not registered under the mileage | ||
weight tax under Section 3-818, shall
pay to the Secretary of | ||
State, for each registration year, for the use
of the public |
highways, a flat weight tax at the rates set forth in the
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
following table, the rates including the $10 registration fee:
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
SCHEDULE OF FLAT WEIGHT TAX
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
REQUIRED BY LAW
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning with the 2010 registration year a $1 surcharge | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
shall be collected for vehicles registered in the 8,000 lbs. |
and less flat weight plate category above to be deposited into | ||
the State Police Vehicle Fund.
| ||
Beginning with the 2014 registration year, a $2 surcharge | ||
shall be collected in addition to the above fees for vehicles | ||
registered in the 8,000 lb. and less flat weight plate category | ||
as described in this subsection (a) to be deposited into the | ||
Park and Conservation Fund for the Department of Natural | ||
Resources to use for conservation efforts. The monies deposited | ||
into the Park and Conservation Fund under this Section shall | ||
not be subject to administrative charges or chargebacks unless | ||
otherwise authorized by this Act. | ||
Of the fees collected under this subsection, $1 of the fees | ||
shall be deposited into the Secretary of State Special Services | ||
Fund and $99 of the fees shall be deposited into the Road Fund. | ||
All of the proceeds of the additional fees imposed by | ||
Public Act 96-34 this amendatory Act of the 96th General | ||
Assembly shall be deposited into the Capital Projects Fund. | ||
(a-1) A Special Hauling Vehicle is a vehicle or combination | ||
of vehicles of
the second
division registered under Section | ||
3-813 transporting asphalt or concrete in the
plastic state or | ||
a vehicle or combination of vehicles that are subject to the
| ||
gross weight limitations in subsection (a) of Section 15-111 | ||
for which the
owner of the
vehicle or combination of vehicles | ||
has elected to pay, in addition to the
registration fee in | ||
subsection (a), $125 to the Secretary of State
for each
| ||
registration year. The Secretary shall designate this class of |
vehicle as
a Special Hauling Vehicle.
| ||
(a-5) Beginning January 1, 2015, upon the request of the | ||
vehicle owner, a $10 surcharge shall be collected in addition | ||
to the above fees for vehicles in the 12,000 lbs. and less flat | ||
weight plate categories as described in subsection (a) to be | ||
deposited into the Secretary of State Special License Plate | ||
Fund. The $10 surcharge is to identify vehicles in the 12,000 | ||
lbs. and less flat weight plate categories as a covered farm | ||
vehicle. The $10 surcharge is an annual, flat fee that shall be | ||
based on an applicant's new or existing registration year for | ||
each vehicle in the 12,000 lbs. and less flat weight plate | ||
categories. A designation as a covered farm vehicle under this | ||
subsection (a-5) shall not alter a vehicle's registration as a | ||
registration in the 12,000 lbs. or less flat weight category. | ||
The Secretary shall adopt any rules necessary to implement this | ||
subsection (a-5). | ||
(a-10) Beginning January 1, 2019, upon the request of the | ||
vehicle owner, the Secretary of State shall collect a $10 | ||
surcharge in addition to the fees for second division vehicles | ||
in the 8,000 lbs. and less flat weight plate category described | ||
in subsection (a) that are issued a registration plate under | ||
Article VI of this Chapter. The $10 surcharge shall be | ||
deposited into the Secretary of State Special License Plate | ||
Fund. The $10 surcharge is to identify a vehicle in the 8,000 | ||
lbs. and less flat weight plate category as a covered farm | ||
vehicle. The $10 surcharge is an annual, flat fee that shall be |
based on an applicant's new or existing registration year for | ||||||||||||||
each vehicle in the 8,000 lbs. and less flat weight plate | ||||||||||||||
category. A designation as a covered farm vehicle under this | ||||||||||||||
subsection (a-10) shall not alter a vehicle's registration in | ||||||||||||||
the 8,000 lbs. or less flat weight category. The Secretary | ||||||||||||||
shall adopt any rules necessary to implement this subsection | ||||||||||||||
(a-10). | ||||||||||||||
(b) Except as provided in Section 3-806.3, every camping | ||||||||||||||
trailer,
motor home, mini motor home, travel trailer, truck | ||||||||||||||
camper or van camper
used primarily for recreational purposes, | ||||||||||||||
and not used commercially, nor
for hire, nor owned by a | ||||||||||||||
commercial business, may be registered for each
registration | ||||||||||||||
year upon the filing of a proper application and the payment
of | ||||||||||||||
a registration fee and highway use tax, according to the | ||||||||||||||
following table of
fees:
| ||||||||||||||
MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
| ||||||||||||||
| ||||||||||||||
CAMPING TRAILER OR TRAVEL TRAILER
| ||||||||||||||
|
| |||||||||||||||||||||||||||||||||||
Every house trailer must be registered under Section 3-819.
| |||||||||||||||||||||||||||||||||||
(c) Farm Truck. Any truck used exclusively for the owner's | |||||||||||||||||||||||||||||||||||
own
agricultural, horticultural or livestock raising | |||||||||||||||||||||||||||||||||||
operations and
not-for-hire only, or any truck used only in the | |||||||||||||||||||||||||||||||||||
transportation for-hire
of seasonal, fresh, perishable fruit | |||||||||||||||||||||||||||||||||||
or vegetables from farm to the
point of first processing,
may | |||||||||||||||||||||||||||||||||||
be registered by the owner under this paragraph in lieu of
| |||||||||||||||||||||||||||||||||||
registration under paragraph (a), upon filing of a proper | |||||||||||||||||||||||||||||||||||
application
and the payment of the $10 registration fee and the | |||||||||||||||||||||||||||||||||||
highway use tax
herein specified as follows:
| |||||||||||||||||||||||||||||||||||
SCHEDULE OF FEES AND TAXES
| |||||||||||||||||||||||||||||||||||
|
| ||||||||||||||
Of the fees collected under this subsection, $1 of the fees | ||||||||||||||
shall be deposited into the Secretary of State Special Services | ||||||||||||||
Fund and $99 of the fees shall be deposited into the Road Fund. | ||||||||||||||
In the event the Secretary of State revokes a farm truck | ||||||||||||||
registration
as authorized by law, the owner shall pay the flat | ||||||||||||||
weight tax due
hereunder before operating such truck.
| ||||||||||||||
Any combination of vehicles having 5 axles, with a distance | ||||||||||||||
of 42 feet or
less between extreme axles, that are subject to | ||||||||||||||
the weight limitations in
subsection (a) of Section 15-111 for | ||||||||||||||
which the owner of the combination
of
vehicles has elected to | ||||||||||||||
pay, in addition to the registration fee in subsection
(c), | ||||||||||||||
$125 to the Secretary of State for each registration year
shall | ||||||||||||||
be designated by the Secretary as a Special Hauling Vehicle.
| ||||||||||||||
(d) The number of axles necessary to carry the maximum load | ||||||||||||||
provided
shall be determined from Chapter 15 of this Code.
| ||||||||||||||
(e) An owner may only apply for and receive 5 farm truck
| ||||||||||||||
registrations, and only 2 of those 5 vehicles shall exceed | ||||||||||||||
59,500 gross
weight in pounds per vehicle.
| ||||||||||||||
(f) Every person convicted of violating this Section by | ||||||||||||||
failure to pay
the appropriate flat weight tax to the Secretary | ||||||||||||||
of State as set forth in
the above tables shall be punished as | ||||||||||||||
provided for in Section 3-401.
|
(Source: P.A. 100-734, eff. 1-1-19; 100-956, eff. 1-1-19; | ||
revised 10-15-18.)
| ||
(625 ILCS 5/3-815.1)
| ||
Sec. 3-815.1. Commercial distribution fee. Beginning July | ||
1, 2003, in
addition to any tax or fee imposed under this Code:
| ||
(a) Vehicles of the second division with a gross | ||
vehicle weight that
exceeds 8,000 pounds and that incur any | ||
tax or fee under subsection (a) of
Section 3-815 of this | ||
Code or subsection (a) of Section 3-818 of this Code, as
| ||
applicable, shall pay to the Secretary of State a | ||
commercial
distribution fee, for each registration year, | ||
for the use of the public
highways, State infrastructure, | ||
and State services, in an amount equal to: (i) for a | ||
registration year beginning on or after July 1, 2003 and | ||
before July 1, 2005, 36%
of the taxes and fees incurred | ||
under subsection (a) of Section 3-815 of this
Code, or | ||
subsection (a) of Section 3-818 of this Code, as | ||
applicable, rounded
up to the nearest whole dollar; (ii) | ||
for a registration year beginning on or after July 1, 2005 | ||
and before July 1, 2006, 21.5%
of the taxes and fees | ||
incurred under subsection (a) of Section 3-815 of this
| ||
Code, or subsection (a) of Section 3-818 of this Code, as | ||
applicable, rounded
up to the nearest whole dollar; and | ||
(iii) for a registration year beginning on or after July 1, | ||
2006, 14.35%
of the taxes and fees incurred under |
subsection (a) of Section 3-815 of this
Code, or subsection | ||
(a) of Section 3-818 of this Code, as applicable, rounded
| ||
up to the nearest whole dollar.
| ||
(b) Until June 30, 2004, vehicles of the second | ||
division with a gross vehicle weight of 8,000
pounds or | ||
less and that incur any tax or fee under subsection (a) of | ||
Section
3-815 of this Code or subsection (a) of Section | ||
3-818 of this Code, as
applicable, and have claimed the | ||
rolling stock exemption under the Retailers'
Occupation | ||
Tax Act, Use Tax Act, Service Occupation Tax Act, or | ||
Service Use Tax
Act shall pay to the Illinois Department of | ||
Revenue (or the Secretary of State
under an | ||
intergovernmental agreement) a commercial distribution | ||
fee, for each
registration year, for the use of the public | ||
highways, State infrastructure,
and State services, in an | ||
amount equal to 36% of the taxes and fees incurred
under | ||
subsection (a) of Section 3-815 of this Code or subsection | ||
(a) of Section
3-818 of this Code, as applicable, rounded | ||
up to the nearest whole dollar.
| ||
The fees paid under this Section shall be deposited by the | ||
Secretary of State
into the General Revenue Fund.
| ||
This Section is repealed on July 1, 2020. | ||
(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
| ||
(625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818)
| ||
Sec. 3-818. Mileage weight tax option. |
(a) Any owner of a vehicle of
the second division may elect | |||||||||||||||||||||||||||||||||||||||||||||||
to pay a mileage weight tax for such vehicle
in lieu of the | |||||||||||||||||||||||||||||||||||||||||||||||
flat weight tax set out in Section 3-815. Such election
shall | |||||||||||||||||||||||||||||||||||||||||||||||
be binding to the end of the registration year. Renewal of this
| |||||||||||||||||||||||||||||||||||||||||||||||
election must be filed with the Secretary of State on or before | |||||||||||||||||||||||||||||||||||||||||||||||
July 1
of each registration period. In such event the owner | |||||||||||||||||||||||||||||||||||||||||||||||
shall, at the time
of making such election, pay the $10 | |||||||||||||||||||||||||||||||||||||||||||||||
registration fee and the minimum
guaranteed mileage weight tax, | |||||||||||||||||||||||||||||||||||||||||||||||
as hereinafter provided, which payment
shall permit the owner | |||||||||||||||||||||||||||||||||||||||||||||||
to operate that vehicle the maximum mileage in
this State | |||||||||||||||||||||||||||||||||||||||||||||||
hereinafter set forth. Any vehicle being operated on
mileage | |||||||||||||||||||||||||||||||||||||||||||||||
plates cannot be operated outside of this State. In addition
| |||||||||||||||||||||||||||||||||||||||||||||||
thereto, the owner of that vehicle shall pay a mileage weight | |||||||||||||||||||||||||||||||||||||||||||||||
tax at the
following rates for each mile traveled in this State | |||||||||||||||||||||||||||||||||||||||||||||||
in excess of the
maximum mileage provided under the minimum | |||||||||||||||||||||||||||||||||||||||||||||||
guaranteed basis:
| |||||||||||||||||||||||||||||||||||||||||||||||
BUS, TRUCK OR TRUCK TRACTOR
| |||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
TRAILER
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Of the fees collected under this subsection, $1 of the fees | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
shall be deposited into the Secretary of State Special Services | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fund and $99 of the fees shall be deposited into the Road Fund. |
(a-1) A Special Hauling Vehicle is a vehicle or combination | ||
of vehicles of
the second
division registered under Section | ||
3-813 transporting asphalt or concrete in the
plastic state or | ||
a vehicle or combination of vehicles that are subject to the
| ||
gross weight limitations in subsection (a) of Section 15-111 | ||
for which the
owner of the
vehicle or combination of vehicles | ||
has elected to pay, in addition to the
registration fee in | ||
subsection (a), $125 to the Secretary of State
for each
| ||
registration year. The Secretary shall designate this class of | ||
vehicle as
a Special Hauling Vehicle.
| ||
In preparing rate schedules on registration applications, | ||
the Secretary
of State shall add to the above rates, the $10 | ||
registration fee. The
Secretary may decline to accept any | ||
renewal filed after July 1st.
| ||
The number of axles necessary to carry the maximum load | ||
provided
shall be determined from Chapter 15 of this Code.
| ||
Every owner of a second division motor vehicle for which he | ||
has
elected to pay a mileage weight tax shall keep a daily | ||
record upon forms
prescribed by the Secretary of State, showing | ||
the mileage covered by
that vehicle in this State. Such record | ||
shall contain the license number
of the vehicle and the miles | ||
traveled by the vehicle in this State for
each day of the | ||
calendar month. Such owner shall also maintain records
of fuel | ||
consumed by each such motor vehicle and fuel purchases | ||
therefor.
On or before the 10th day of July the owner
shall | ||
certify to the Secretary of State upon forms prescribed |
therefor,
summaries of his daily records which shall show the | ||
miles traveled by
the vehicle in this State during the | ||
preceding 12 months and such other
information as the Secretary | ||
of State may require. The daily record and
fuel records shall | ||
be filed, preserved and available for audit for a
period of 3 | ||
years. Any owner filing a return hereunder shall certify
that | ||
such return is a true, correct and complete return. Any person | ||
who
willfully makes a false return hereunder is guilty of | ||
perjury and shall
be punished in the same manner and to the | ||
same extent as is provided
therefor.
| ||
At the time of filing his return, each owner shall pay to | ||
the
Secretary of State the proper amount of tax at the rate | ||
herein imposed.
| ||
Every owner of a vehicle of the second division who elects | ||
to pay on
a mileage weight tax basis and who operates the | ||
vehicle within this
State, shall file with the Secretary of | ||
State a bond in the amount of
$500. The bond shall be in a form | ||
approved by the Secretary of State and with
a surety company
| ||
approved by the Illinois Department of Insurance to transact
| ||
business in this State as surety, and shall be conditioned upon | ||
such
applicant's paying to the State of Illinois all money | ||
becoming
due by
reason of the operation of the second division | ||
vehicle in this State,
together with all penalties and interest | ||
thereon.
| ||
Upon notice from the Secretary that the registrant has | ||
failed to pay the
excess mileage fees, the surety shall |
immediately pay the fees together with
any penalties and | ||
interest thereon in an amount not to exceed the limits of the
| ||
bond.
| ||
(b) Beginning January 1, 2016, upon the request of the
| ||
vehicle owner, a $10 surcharge shall be collected in addition
| ||
to the above fees for vehicles in the 12,000 lbs. and less | ||
mileage
weight plate category as described in subsection (a) to | ||
be
deposited into the Secretary of State Special License Plate
| ||
Fund. The $10 surcharge is to identify vehicles in the 12,000
| ||
lbs. and less mileage weight plate category as a covered farm
| ||
vehicle. The $10 surcharge is an annual flat fee that shall be
| ||
based on an applicant's new or existing registration year for
| ||
each vehicle in the 12,000 lbs. and less mileage weight plate
| ||
category. A designation as a covered farm vehicle under this
| ||
subsection (b) shall not alter a vehicle's registration as a
| ||
registration in the 12,000 lbs. or less mileage weight | ||
category.
The Secretary shall adopt any rules necessary to | ||
implement this
subsection (b). | ||
(Source: P.A. 99-57, eff. 7-16-15; 99-642, eff. 7-28-16.)
| ||
(625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
| ||
Sec. 3-819. Trailer; Flat weight tax.
| ||
(a) Farm Trailer. Any farm trailer drawn by a motor vehicle | ||
of the
second division registered under paragraph (a) or (c) of | ||
Section 3-815 and
used exclusively by the owner for his own | ||
agricultural, horticultural or
livestock raising operations |
and not used for hire, or any farm trailer
utilized only in the | |||||||||||||||||||||||||||||
transportation for-hire of seasonal, fresh, perishable
fruit | |||||||||||||||||||||||||||||
or vegetables from farm to the point of first processing, and | |||||||||||||||||||||||||||||
any
trailer used with a farm tractor that is not an implement | |||||||||||||||||||||||||||||
of husbandry may
be registered under this paragraph in lieu of | |||||||||||||||||||||||||||||
registration under paragraph
(b) of this Section upon the | |||||||||||||||||||||||||||||
filing of a proper application and the payment
of the $10 | |||||||||||||||||||||||||||||
registration fee and the highway use tax herein for use of the
| |||||||||||||||||||||||||||||
public highways of this State, at the following rates which | |||||||||||||||||||||||||||||
include the $10
registration fee:
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
An owner may only apply for and receive two farm trailer
| |||||||||||||||||||||||||||||
registrations.
| |||||||||||||||||||||||||||||
(b) All other owners of trailers, other than apportionable | |||||||||||||||||||||||||||||
trailers
registered under Section 3-402.1 of this Code, used | |||||||||||||||||||||||||||||
with a motor vehicle on
the public highways, shall pay to the | |||||||||||||||||||||||||||||
Secretary of State for each
registration year a flat weight | |||||||||||||||||||||||||||||
tax, for the use of the public highways
of this State, at the |
following rates (which includes the registration
fee of $10 | |||||||||||||||||||||||||||||||||||||||||||||||
required by Section 3-813):
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
Of the fees collected under this subsection, $1 of the fees | |||||||||||||||||||||||||||||||||||||||||||||||
shall be deposited into the Secretary of State Special Services | |||||||||||||||||||||||||||||||||||||||||||||||
Fund and $99 of the additional fees shall be deposited into the | |||||||||||||||||||||||||||||||||||||||||||||||
Road Fund. | |||||||||||||||||||||||||||||||||||||||||||||||
(c) The number of axles necessary to carry the maximum load | |||||||||||||||||||||||||||||||||||||||||||||||
provided
shall be determined from Chapter 15 of this Code.
| |||||||||||||||||||||||||||||||||||||||||||||||
(Source: P.A. 96-328, eff. 8-11-09.)
| |||||||||||||||||||||||||||||||||||||||||||||||
(625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
|
Sec. 3-821. Miscellaneous registration and title fees.
| ||||||||||||||||||||||||||||||||||||||
(a) Except as provided under subsection (h), the fee to be | ||||||||||||||||||||||||||||||||||||||
paid to the Secretary of State for the following
certificates, | ||||||||||||||||||||||||||||||||||||||
registrations or evidences of proper registration, or for
| ||||||||||||||||||||||||||||||||||||||
corrected or duplicate documents shall be in accordance with | ||||||||||||||||||||||||||||||||||||||
the following
schedule:
| ||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||
A special corrected certificate of title shall be issued | |||||||||||||||||||||||||||||||||
(i) to remove a co-owner's name due to the death of the | |||||||||||||||||||||||||||||||||
co-owner, to transfer title to a spouse if the decedent-spouse | |||||||||||||||||||||||||||||||||
was the sole owner on the title, or due to a divorce; (ii) to | |||||||||||||||||||||||||||||||||
change a co-owner's name due to a marriage; or (iii) due to a | |||||||||||||||||||||||||||||||||
name change under Article XXI of the Code of Civil Procedure.
| |||||||||||||||||||||||||||||||||
There shall be no fee paid for a Junking Certificate prior | |||||||||||||||||||||||||||||||||
to July 1, 2019 .
| |||||||||||||||||||||||||||||||||
There shall be no fee paid for a certificate of title |
issued to a county when the vehicle is forfeited to the county | ||
under Article 36 of the Criminal Code of 2012. | ||
(a-5) The Secretary of State may revoke a certificate of | ||
title and registration card and issue a corrected certificate | ||
of title and registration card, at no fee to the vehicle owner | ||
or lienholder, if there is proof that the vehicle | ||
identification number is erroneously shown on the original | ||
certificate of title.
| ||
(a-10) The Secretary of State may issue, in connection with | ||
the sale of a motor vehicle, a corrected title to a motor | ||
vehicle dealer upon application and submittal of a lien release | ||
letter from the lienholder listed in the files of the | ||
Secretary. In the case of a title issued by another state, the | ||
dealer must submit proof from the state that issued the last | ||
title. The corrected title, which shall be known as a dealer | ||
lien release certificate of title, shall be issued in the name | ||
of the vehicle owner without the named lienholder. If the motor | ||
vehicle is currently titled in a state other than Illinois, the | ||
applicant must submit either (i) a letter from the current | ||
lienholder releasing the lien and stating that the lienholder | ||
has possession of the title; or (ii) a letter from the current | ||
lienholder releasing the lien and a copy of the records of the | ||
department of motor vehicles for the state in which the vehicle | ||
is titled, showing that the vehicle is titled in the name of | ||
the applicant and that no liens are recorded other than the | ||
lien for which a release has been submitted. The fee for the |
dealer lien release certificate of title is $20. | ||
(b) The Secretary may prescribe the maximum service charge | ||
to be
imposed upon an applicant for renewal of a registration | ||
by any person
authorized by law to receive and remit or | ||
transmit to the Secretary such
renewal application and fees | ||
therewith.
| ||
(c) If payment is delivered to the Office of the Secretary | ||
of State
as payment of any fee or tax under this Code, and such | ||
payment is not
honored for any reason, the registrant
or other | ||
person tendering the payment remains liable for the payment of
| ||
such fee or tax. The Secretary of State may assess a service | ||
charge of $25
in addition to the fee or tax due and owing for | ||
all dishonored payments.
| ||
If the total amount then due and owing exceeds the sum of | ||
$100 and
has not been paid in full within 60 days from the date | ||
the dishonored payment was first delivered to the Secretary of | ||
State, the Secretary of State shall
assess a penalty of 25% of | ||
such amount remaining unpaid.
| ||
All amounts payable under this Section shall be computed to | ||
the
nearest dollar. Out of each fee collected for dishonored | ||
payments, $5 shall be deposited in the Secretary of State | ||
Special Services Fund.
| ||
(d) The minimum fee and tax to be paid by any applicant for
| ||
apportionment of a fleet of vehicles under this Code shall be | ||
$15
if the application was filed on or before the date | ||
specified by the
Secretary together with fees and taxes due. If |
an application and the
fees or taxes due are filed after the | ||
date specified by the Secretary,
the Secretary may prescribe | ||
the payment of interest at the rate of 1/2
of 1% per month or | ||
fraction thereof after such due date and a minimum of
$8.
| ||
(e) Trucks, truck tractors, truck tractors with loads, and | ||
motor buses,
any one of which having a combined total weight in | ||
excess of 12,000 lbs.
shall file an application for a Fleet | ||
Reciprocity Permit issued by the
Secretary of State. This | ||
permit shall be in the possession of any driver
operating a | ||
vehicle on Illinois highways. Any foreign licensed vehicle of | ||
the
second division operating at any time in Illinois without a | ||
Fleet Reciprocity
Permit or other proper Illinois | ||
registration, shall subject the operator to the
penalties | ||
provided in Section 3-834 of this Code. For the purposes of | ||
this
Code, "Fleet Reciprocity Permit" means any second division | ||
motor vehicle with a
foreign license and used only in | ||
interstate transportation of goods. The fee
for such permit | ||
shall be $15 per fleet which shall include all
vehicles of the | ||
fleet being registered.
| ||
(f) For purposes of this Section, "all-terrain vehicle or | ||
off-highway
motorcycle used for production agriculture" means | ||
any all-terrain vehicle or
off-highway motorcycle used in the | ||
raising
of or the propagation of livestock, crops for sale for | ||
human consumption,
crops for livestock consumption, and | ||
production seed stock grown for the
propagation of feed grains | ||
and the husbandry of animals or for the purpose
of providing a |
food product, including the husbandry of blood stock as a
main | ||
source of providing a food product.
"All-terrain vehicle or | ||
off-highway motorcycle used in production agriculture"
also | ||
means any all-terrain vehicle or off-highway motorcycle used in | ||
animal
husbandry, floriculture, aquaculture, horticulture, and | ||
viticulture.
| ||
(g) All of the proceeds of the additional fees imposed by | ||
Public Act 96-34 shall be deposited into the Capital Projects | ||
Fund. | ||
(h) The fee for a duplicate registration sticker or | ||
stickers shall be the amount required under subsection (a) or | ||
the vehicle's annual registration fee amount, whichever is | ||
less. | ||
(i) All of the proceeds of the additional fees imposed by | ||
this amendatory Act of the 101st General Assembly shall be | ||
deposited into the Road Fund. | ||
(Source: P.A. 99-260, eff. 1-1-16; 99-607, eff. 7-22-16; | ||
100-956, eff. 1-1-19 .)
| ||
Section 15-50. The State Finance Act is amended by adding | ||
Sections 5.891, 5.893, and 5.894 as follows:
| ||
(30 ILCS 105/5.891 new) | ||
Sec. 5.891. The Transportation Renewal Fund.
| ||
(30 ILCS 105/5.893 new) |
Sec. 5.893. The Regional Transportation Authority Capital | ||
Improvement Fund.
| ||
(30 ILCS 105/5.894 new) | ||
Sec. 5.894. The Downstate Mass Transportation Capital | ||
Improvement Fund.
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ARTICLE 20. ILLINOIS VEHICLE CODE; VIOLATIONS | ||
Section 20-5. The Illinois Vehicle Code is amended by | ||
changing Section 11-208.3 as follows:
| ||
(625 ILCS 5/11-208.3) (from Ch. 95 1/2, par. 11-208.3)
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Sec. 11-208.3. Administrative adjudication of violations | ||
of traffic
regulations concerning the standing, parking, or | ||
condition of
vehicles, automated traffic law violations, and | ||
automated speed enforcement system violations.
| ||
(a) Any municipality or county may provide by ordinance for | ||
a system of
administrative adjudication of vehicular standing | ||
and parking violations and
vehicle compliance violations as | ||
described in this subsection, automated traffic law violations | ||
as defined in Section 11-208.6, 11-208.9, or 11-1201.1, and | ||
automated speed enforcement system violations as defined in | ||
Section 11-208.8.
The administrative system shall have as its | ||
purpose the fair and
efficient enforcement of municipal or | ||
county regulations through the
administrative adjudication of |
automated speed enforcement system or automated traffic law | ||
violations and violations of municipal or county ordinances
| ||
regulating the standing and parking of vehicles, the condition | ||
and use of
vehicle equipment, and the display of municipal or | ||
county wheel tax licenses within the
municipality's
or county's | ||
borders. The administrative system shall only have authority to | ||
adjudicate
civil offenses carrying fines not in excess of $500 | ||
or requiring the completion of a traffic education program, or | ||
both, that occur after the
effective date of the ordinance | ||
adopting such a system under this Section.
For purposes of this | ||
Section, "compliance violation" means a violation of a
| ||
municipal or county regulation governing the condition or use | ||
of equipment on a vehicle
or governing the display of a | ||
municipal or county wheel tax license.
| ||
(b) Any ordinance establishing a system of administrative | ||
adjudication
under this Section shall provide for:
| ||
(1) A traffic compliance administrator authorized to
| ||
adopt, distribute and
process parking, compliance, and | ||
automated speed enforcement system or automated traffic | ||
law violation notices and other notices required
by this
| ||
Section, collect money paid as fines and penalties for | ||
violation of parking
and compliance
ordinances and | ||
automated speed enforcement system or automated traffic | ||
law violations, and operate an administrative adjudication | ||
system. The traffic
compliance
administrator also may make | ||
a certified report to the Secretary of State
under Section |
6-306.5.
| ||
(2) A parking, standing, compliance, automated speed | ||
enforcement system, or automated traffic law violation | ||
notice
that
shall specify or include the date,
time, and | ||
place of violation of a parking, standing,
compliance, | ||
automated speed enforcement system, or automated traffic | ||
law
regulation; the particular regulation
violated; any | ||
requirement to complete a traffic education program; the | ||
fine and any penalty that may be assessed for late payment | ||
or failure to complete a required traffic education | ||
program, or both,
when so provided by ordinance; the | ||
vehicle make or a photograph of the vehicle; the and state | ||
registration
number of the vehicle ; and the identification | ||
number of the
person issuing the notice.
With regard to | ||
automated speed enforcement system or automated traffic | ||
law violations, vehicle make shall be specified on the | ||
automated speed enforcement system or automated traffic | ||
law violation notice if the notice does not include a | ||
photograph of the vehicle and the make is available and | ||
readily discernible. With regard to municipalities or | ||
counties with a population of 1 million or more, it
shall | ||
be grounds for
dismissal of a parking
violation if the | ||
state registration number or vehicle make specified is
| ||
incorrect. The violation notice shall state that the | ||
completion of any required traffic education program, the | ||
payment of any indicated
fine, and the payment of any |
applicable penalty for late payment or failure to complete | ||
a required traffic education program, or both, shall | ||
operate as a
final disposition of the violation. The notice | ||
also shall contain
information as to the availability of a | ||
hearing in which the violation may
be contested on its | ||
merits. The violation notice shall specify the
time and | ||
manner in which a hearing may be had.
| ||
(3) Service of a the parking, standing, or compliance
| ||
violation notice by : (i) affixing the
original or a | ||
facsimile of the notice to an unlawfully parked or standing | ||
vehicle ; or (ii) by
handing the notice to the operator of a | ||
vehicle if he or she is
present ; or (iii) mailing the | ||
notice to the address of the registered owner or lessee of | ||
the cited vehicle as recorded with the Secretary of State | ||
or the lessor of the motor vehicle within 30 days after the | ||
Secretary of State or the lessor of the motor vehicle | ||
notifies the municipality or county of the identity of the | ||
owner or lessee of the vehicle, but not later than 90 days | ||
after date of the violation, except that in the case of a | ||
lessee of a motor vehicle, service of a parking, standing, | ||
or compliance violation notice may occur no later than 210 | ||
days after the violation; and service of an automated speed | ||
enforcement system or automated traffic law violation | ||
notice by mail to the
address
of the registered owner or | ||
lessee of the cited vehicle as recorded with the Secretary | ||
of
State or the lessor of the motor vehicle within 30 days |
after the Secretary of State or the lessor of the motor | ||
vehicle notifies the municipality or county of the identity | ||
of the owner or lessee of the vehicle, but not later than | ||
90 days after the violation, except that in the case of a | ||
lessee of a motor vehicle, service of an automated traffic | ||
law violation notice may occur no later than 210 days after | ||
the violation. A person authorized by ordinance to issue | ||
and serve parking,
standing, and compliance
violation | ||
notices shall certify as to the correctness of the facts | ||
entered
on the violation notice by signing his or her name | ||
to the notice at
the time of service or in the case of a | ||
notice produced by a computerized
device, by signing a | ||
single certificate to be kept by the traffic
compliance
| ||
administrator attesting to the correctness of all notices | ||
produced by the
device while it was under his or her | ||
control. In the case of an automated traffic law violation, | ||
the ordinance shall
require
a
determination by a technician | ||
employed or contracted by the municipality or county that,
| ||
based on inspection of recorded images, the motor vehicle | ||
was being operated in
violation of Section 11-208.6, | ||
11-208.9, or 11-1201.1 or a local ordinance.
If the | ||
technician determines that the
vehicle entered the | ||
intersection as part of a funeral procession or in order to
| ||
yield the right-of-way to an emergency vehicle, a citation | ||
shall not be issued. In municipalities with a population of | ||
less than 1,000,000 inhabitants and counties with a |
population of less than 3,000,000 inhabitants, the | ||
automated traffic law ordinance shall require that all | ||
determinations by a technician that a motor vehicle was | ||
being operated in
violation of Section 11-208.6, 11-208.9, | ||
or 11-1201.1 or a local ordinance must be reviewed and | ||
approved by a law enforcement officer or retired law | ||
enforcement officer of the municipality or county issuing | ||
the violation. In municipalities with a population of | ||
1,000,000 or more inhabitants and counties with a | ||
population of 3,000,000 or more inhabitants, the automated | ||
traffic law ordinance shall require that all | ||
determinations by a technician that a motor vehicle was | ||
being operated in
violation of Section 11-208.6, 11-208.9, | ||
or 11-1201.1 or a local ordinance must be reviewed and | ||
approved by a law enforcement officer or retired law | ||
enforcement officer of the municipality or county issuing | ||
the violation or by an additional fully-trained reviewing | ||
technician who is not employed by the contractor who | ||
employs the technician who made the initial determination. | ||
In the case of an automated speed enforcement system | ||
violation, the ordinance shall require a determination by a | ||
technician employed by the municipality, based upon an | ||
inspection of recorded images, video or other | ||
documentation, including documentation of the speed limit | ||
and automated speed enforcement signage, and documentation | ||
of the inspection, calibration, and certification of the |
speed equipment, that the vehicle was being operated in | ||
violation of Article VI of Chapter 11 of this Code or a | ||
similar local ordinance. If the technician determines that | ||
the vehicle speed was not determined by a calibrated, | ||
certified speed equipment device based upon the speed | ||
equipment documentation, or if the vehicle was an emergency | ||
vehicle, a citation may not be issued. The automated speed | ||
enforcement ordinance shall require that all | ||
determinations by a technician that a violation occurred be | ||
reviewed and approved by a law enforcement officer or | ||
retired law enforcement officer of the municipality | ||
issuing the violation or by an additional fully trained | ||
reviewing technician who is not employed by the contractor | ||
who employs the technician who made the initial | ||
determination. Routine and independent calibration of the | ||
speeds produced by automated speed enforcement systems and | ||
equipment shall be conducted annually by a qualified | ||
technician. Speeds produced by an automated speed | ||
enforcement system shall be compared with speeds produced | ||
by lidar or other independent equipment. Radar or lidar | ||
equipment shall undergo an internal validation test no less | ||
frequently than once each week. Qualified technicians | ||
shall test loop based equipment no less frequently than | ||
once a year. Radar equipment shall be checked for accuracy | ||
by a qualified technician when the unit is serviced, when | ||
unusual or suspect readings persist, or when deemed |
necessary by a reviewing technician. Radar equipment shall | ||
be checked with the internal frequency generator and the | ||
internal circuit test whenever the radar is turned on. | ||
Technicians must be alert for any unusual or suspect | ||
readings, and if unusual or suspect readings of a radar | ||
unit persist, that unit shall immediately be removed from | ||
service and not returned to service until it has been | ||
checked by a qualified technician and determined to be | ||
functioning properly. Documentation of the annual | ||
calibration results, including the equipment tested, test | ||
date, technician performing the test, and test results, | ||
shall be maintained and available for use in the | ||
determination of an automated speed enforcement system | ||
violation and issuance of a citation. The technician | ||
performing the calibration and testing of the automated | ||
speed enforcement equipment shall be trained and certified | ||
in the use of equipment for speed enforcement purposes. | ||
Training on the speed enforcement equipment may be | ||
conducted by law enforcement, civilian, or manufacturer's | ||
personnel and if applicable may be equivalent to the | ||
equipment use and operations training included in the Speed | ||
Measuring Device Operator Program developed by the | ||
National Highway Traffic Safety Administration (NHTSA). | ||
The vendor or technician who performs the work shall keep | ||
accurate records on each piece of equipment the technician | ||
calibrates and tests. As used in this paragraph, |
"fully-trained reviewing technician" means a person who | ||
has received at least 40 hours of supervised training in | ||
subjects which shall include image inspection and | ||
interpretation, the elements necessary to prove a | ||
violation, license plate identification, and traffic | ||
safety and management. In all municipalities and counties, | ||
the automated speed enforcement system or automated | ||
traffic law ordinance shall require that no additional fee | ||
shall be charged to the alleged violator for exercising his | ||
or her right to an administrative hearing, and persons | ||
shall be given at least 25 days following an administrative | ||
hearing to pay any civil penalty imposed by a finding that | ||
Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 or a | ||
similar local ordinance has been violated. The original or | ||
a
facsimile of the violation notice or, in the case of a | ||
notice produced by a
computerized device, a printed record | ||
generated by the device showing the facts
entered on the | ||
notice, shall be retained by the
traffic compliance
| ||
administrator, and shall be a record kept in the ordinary | ||
course of
business. A parking, standing, compliance, | ||
automated speed enforcement system, or automated traffic | ||
law violation notice issued,
signed and served in
| ||
accordance with this Section, a copy of the notice, or the | ||
computer
generated record shall be prima facie
correct and | ||
shall be prima facie evidence of the correctness of the | ||
facts
shown on the notice. The notice, copy, or computer |
generated
record shall be admissible in any
subsequent | ||
administrative or legal proceedings.
| ||
(4) An opportunity for a hearing for the registered | ||
owner of the
vehicle cited in the parking, standing, | ||
compliance, automated speed enforcement system, or | ||
automated traffic law violation notice in
which the owner | ||
may
contest the merits of the alleged violation, and during | ||
which formal or
technical rules of evidence shall not | ||
apply; provided, however, that under
Section 11-1306 of | ||
this Code the lessee of a vehicle cited in the
violation | ||
notice likewise shall be provided an opportunity for a | ||
hearing of
the same kind afforded the registered owner. The | ||
hearings shall be
recorded, and the person conducting the | ||
hearing on behalf of the traffic
compliance
administrator | ||
shall be empowered to administer oaths and to secure by
| ||
subpoena both the attendance and testimony of witnesses and | ||
the production
of relevant books and papers. Persons | ||
appearing at a hearing under this
Section may be | ||
represented by counsel at their expense. The ordinance may
| ||
also provide for internal administrative review following | ||
the decision of
the hearing officer.
| ||
(5) Service of additional notices, sent by first class | ||
United States
mail, postage prepaid, to the address of the | ||
registered owner of the cited
vehicle as recorded with the | ||
Secretary of State or, if any notice to that address is | ||
returned as undeliverable, to the last known address |
recorded in a United States Post Office approved database,
| ||
or, under Section 11-1306
or subsection (p) of Section | ||
11-208.6 or 11-208.9, or subsection (p) of Section 11-208.8 | ||
of this Code, to the lessee of the cited vehicle at the | ||
last address known
to the lessor of the cited vehicle at | ||
the time of lease or, if any notice to that address is | ||
returned as undeliverable, to the last known address | ||
recorded in a United States Post Office approved database.
| ||
The service shall
be deemed complete as of the date of | ||
deposit in the United States mail.
The notices shall be in | ||
the following sequence and shall include but not be
limited | ||
to the information specified herein:
| ||
(i) A second notice of parking, standing, or | ||
compliance violation if the first notice of the | ||
violation was issued by affixing the original or a | ||
facsimile of the notice to the unlawfully parked | ||
vehicle or by handing the notice to the operator . This | ||
notice shall specify or include the
date and location | ||
of the violation cited in the parking,
standing,
or | ||
compliance violation
notice, the particular regulation | ||
violated, the vehicle
make or a photograph of the | ||
vehicle, the and state registration number of the | ||
vehicle , any requirement to complete a traffic | ||
education program, the fine and any penalty that may be
| ||
assessed for late payment or failure to complete a | ||
traffic education program, or both, when so provided by |
ordinance, the availability
of a hearing in which the | ||
violation may be contested on its merits, and the
time | ||
and manner in which the hearing may be had. The notice | ||
of violation
shall also state that failure to complete | ||
a required traffic education program, to pay the | ||
indicated fine and any
applicable penalty, or to appear | ||
at a hearing on the merits in the time and
manner | ||
specified, will result in a final determination of | ||
violation
liability for the cited violation in the | ||
amount of the fine or penalty
indicated, and that, upon | ||
the occurrence of a final determination of violation | ||
liability for the failure, and the exhaustion of, or
| ||
failure to exhaust, available administrative or | ||
judicial procedures for
review, any incomplete traffic | ||
education program or any unpaid fine or penalty, or | ||
both, will constitute a debt due and owing
the | ||
municipality or county.
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(ii) A notice of final determination of parking, | ||
standing,
compliance, automated speed enforcement | ||
system, or automated traffic law violation liability.
| ||
This notice shall be sent following a final | ||
determination of parking,
standing, compliance, | ||
automated speed enforcement system, or automated | ||
traffic law
violation liability and the conclusion of | ||
judicial review procedures taken
under this Section. | ||
The notice shall state that the incomplete traffic |
education program or the unpaid fine or
penalty, or | ||
both, is a debt due and owing the municipality or | ||
county. The notice shall contain
warnings that failure | ||
to complete any required traffic education program or | ||
to pay any fine or penalty due and owing the
| ||
municipality or county, or both, within the time | ||
specified may result in the municipality's
or county's | ||
filing of a petition in the Circuit Court to have the | ||
incomplete traffic education program or unpaid
fine or | ||
penalty, or both, rendered a judgment as provided by | ||
this Section, or may
result in suspension of the | ||
person's drivers license for failure to complete a | ||
traffic education program or to pay
fines or penalties, | ||
or both, for 10 or more parking violations under | ||
Section 6-306.5, or a combination of 5 or more | ||
automated traffic law violations under Section | ||
11-208.6 or 11-208.9 or automated speed enforcement | ||
system violations under Section 11-208.8.
| ||
(6) A notice of impending drivers license suspension. | ||
This
notice shall be sent to the person liable for failure | ||
to complete a required traffic education program or to pay | ||
any fine or penalty that
remains due and owing, or both, on | ||
10 or more parking
violations or combination of 5 or more | ||
unpaid automated speed enforcement system or automated | ||
traffic law violations. The notice
shall state that failure | ||
to complete a required traffic education program or to pay |
the fine or penalty owing, or both, within 45 days of
the | ||
notice's date will result in the municipality or county | ||
notifying the Secretary
of State that the person is | ||
eligible for initiation of suspension
proceedings under | ||
Section 6-306.5 of this Code. The notice shall also state
| ||
that the person may obtain a photostatic copy of an | ||
original ticket imposing a
fine or penalty by sending a | ||
self addressed, stamped envelope to the
municipality or | ||
county along with a request for the photostatic copy.
The | ||
notice of impending
drivers license suspension shall be | ||
sent by first class United States mail,
postage prepaid, to | ||
the address recorded with the Secretary of State or, if any | ||
notice to that address is returned as undeliverable, to the | ||
last known address recorded in a United States Post Office | ||
approved database.
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(7) Final determinations of violation liability. A | ||
final
determination of violation liability shall occur | ||
following failure to complete the required traffic | ||
education program or
to pay the fine or penalty, or both, | ||
after a hearing officer's determination of violation | ||
liability and the exhaustion of or failure to exhaust any
| ||
administrative review procedures provided by ordinance. | ||
Where a person
fails to appear at a hearing to contest the | ||
alleged violation in the time
and manner specified in a | ||
prior mailed notice, the hearing officer's
determination | ||
of violation liability shall become final: (A) upon
denial |
of a timely petition to set aside that determination, or | ||
(B) upon
expiration of the period for filing the petition | ||
without a
filing having been made.
| ||
(8) A petition to set aside a determination of parking, | ||
standing,
compliance, automated speed enforcement system, | ||
or automated traffic law violation
liability that may be | ||
filed by a person owing an unpaid fine or penalty. A | ||
petition to set aside a determination of liability may also | ||
be filed by a person required to complete a traffic | ||
education program.
The petition shall be filed with and | ||
ruled upon by the traffic compliance
administrator in the | ||
manner and within the time specified by ordinance.
The | ||
grounds for the petition may be limited to: (A) the person | ||
not having
been the owner or lessee of the cited vehicle on | ||
the date the
violation notice was issued, (B) the person | ||
having already completed the required traffic education | ||
program or paid the fine or
penalty, or both, for the | ||
violation in question, and (C) excusable failure to
appear | ||
at or
request a new date for a hearing.
With regard to | ||
municipalities or counties with a population of 1 million | ||
or more, it
shall be grounds for
dismissal of a
parking | ||
violation if the state registration number , or vehicle | ||
make , only if specified in the violation notice , is
| ||
incorrect. After the determination of
parking, standing, | ||
compliance, automated speed enforcement system, or | ||
automated traffic law violation liability has been set |
aside
upon a showing of just
cause, the registered owner | ||
shall be provided with a hearing on the merits
for that | ||
violation.
| ||
(9) Procedures for non-residents. Procedures by which | ||
persons who are
not residents of the municipality or county | ||
may contest the merits of the alleged
violation without | ||
attending a hearing.
| ||
(10) A schedule of civil fines for violations of | ||
vehicular standing,
parking, compliance, automated speed | ||
enforcement system, or automated traffic law regulations | ||
enacted by ordinance pursuant to this
Section, and a
| ||
schedule of penalties for late payment of the fines or | ||
failure to complete required traffic education programs, | ||
provided, however,
that the total amount of the fine and | ||
penalty for any one violation shall
not exceed $250, except | ||
as provided in subsection (c) of Section 11-1301.3 of this | ||
Code.
| ||
(11) Other provisions as are necessary and proper to | ||
carry into
effect the powers granted and purposes stated in | ||
this Section.
| ||
(c) Any municipality or county establishing vehicular | ||
standing, parking,
compliance, automated speed enforcement | ||
system, or automated traffic law
regulations under this Section | ||
may also provide by ordinance for a
program of vehicle | ||
immobilization for the purpose of facilitating
enforcement of | ||
those regulations. The program of vehicle
immobilization shall |
provide for immobilizing any eligible vehicle upon the
public | ||
way by presence of a restraint in a manner to prevent operation | ||
of
the vehicle. Any ordinance establishing a program of vehicle
| ||
immobilization under this Section shall provide:
| ||
(1) Criteria for the designation of vehicles eligible | ||
for
immobilization. A vehicle shall be eligible for | ||
immobilization when the
registered owner of the vehicle has | ||
accumulated the number of incomplete traffic education | ||
programs or unpaid final
determinations of parking, | ||
standing, compliance, automated speed enforcement system, | ||
or automated traffic law violation liability, or both, as
| ||
determined by ordinance.
| ||
(2) A notice of impending vehicle immobilization and a | ||
right to a
hearing to challenge the validity of the notice | ||
by disproving liability
for the incomplete traffic | ||
education programs or unpaid final determinations of | ||
parking, standing, compliance, automated speed enforcement | ||
system, or automated traffic law
violation liability, or | ||
both, listed
on the notice.
| ||
(3) The right to a prompt hearing after a vehicle has | ||
been immobilized
or subsequently towed without the | ||
completion of the required traffic education program or | ||
payment of the outstanding fines and
penalties on parking, | ||
standing, compliance, automated speed enforcement system, | ||
or automated traffic law violations, or both, for which | ||
final
determinations have been
issued. An order issued |
after the hearing is a final administrative
decision within | ||
the meaning of Section 3-101 of the Code of Civil | ||
Procedure.
| ||
(4) A post immobilization and post-towing notice | ||
advising the registered
owner of the vehicle of the right | ||
to a hearing to challenge the validity
of the impoundment.
| ||
(d) Judicial review of final determinations of parking, | ||
standing,
compliance, automated speed enforcement system, or | ||
automated traffic law
violations and final administrative | ||
decisions issued after hearings
regarding vehicle | ||
immobilization and impoundment made
under this Section shall be | ||
subject to the provisions of
the Administrative Review Law.
| ||
(e) Any fine, penalty, incomplete traffic education | ||
program, or part of any fine or any penalty remaining
unpaid | ||
after the exhaustion of, or the failure to exhaust, | ||
administrative
remedies created under this Section and the | ||
conclusion of any judicial
review procedures shall be a debt | ||
due and owing the municipality or county and, as
such, may be | ||
collected in accordance with applicable law. Completion of any | ||
required traffic education program and payment in full
of any | ||
fine or penalty resulting from a standing, parking,
compliance, | ||
automated speed enforcement system, or automated traffic law | ||
violation shall
constitute a final disposition of that | ||
violation.
| ||
(f) After the expiration of the period within which | ||
judicial review may
be sought for a final determination of |
parking, standing, compliance, automated speed enforcement | ||
system, or automated traffic law
violation, the municipality
or | ||
county may commence a proceeding in the Circuit Court for | ||
purposes of obtaining a
judgment on the final determination of | ||
violation. Nothing in this
Section shall prevent a municipality | ||
or county from consolidating multiple final
determinations of | ||
parking, standing, compliance, automated speed enforcement | ||
system, or automated traffic law violations against a
person in | ||
a proceeding.
Upon commencement of the action, the municipality | ||
or county shall file a certified
copy or record of the final | ||
determination of parking, standing, compliance, automated | ||
speed enforcement system, or automated traffic law
violation, | ||
which shall be
accompanied by a certification that recites | ||
facts sufficient to show that
the final determination of | ||
violation was
issued in accordance with this Section and the | ||
applicable municipal
or county ordinance. Service of the | ||
summons and a copy of the petition may be by
any method | ||
provided by Section 2-203 of the Code of Civil Procedure or by
| ||
certified mail, return receipt requested, provided that the | ||
total amount of
fines and penalties for final determinations of | ||
parking, standing,
compliance, automated speed enforcement | ||
system, or automated traffic law violations does not
exceed | ||
$2500. If the court is satisfied that the final determination | ||
of
parking, standing, compliance, automated speed enforcement | ||
system, or automated traffic law violation was entered in | ||
accordance with
the requirements of
this Section and the |
applicable municipal or county ordinance, and that the | ||
registered
owner or the lessee, as the case may be, had an | ||
opportunity for an
administrative hearing and for judicial | ||
review as provided in this Section,
the court shall render | ||
judgment in favor of the municipality or county and against
the | ||
registered owner or the lessee for the amount indicated in the | ||
final
determination of parking, standing, compliance, | ||
automated speed enforcement system, or automated traffic law | ||
violation, plus costs.
The judgment shall have
the same effect | ||
and may be enforced in the same manner as other judgments
for | ||
the recovery of money.
| ||
(g) The fee for participating in a traffic education | ||
program under this Section shall not exceed $25. | ||
A low-income individual required to complete a traffic | ||
education program under this Section who provides proof of | ||
eligibility for the federal earned income tax credit under | ||
Section 32 of the Internal Revenue Code or the Illinois earned | ||
income tax credit under Section 212 of the Illinois Income Tax | ||
Act shall not be required to pay any fee for participating in a | ||
required traffic education program. | ||
(Source: P.A. 97-29, eff. 1-1-12; 97-333, eff. 8-12-11; 97-672, | ||
eff. 7-1-12; 98-556, eff. 1-1-14; 98-1028, eff. 8-22-14.)
| ||
ARTICLE 25. COUNTY MOTOR FUEL TAX | ||
Section 25-5. The Counties Code is amended by changing |
Section 5-1035.1 as follows:
| ||
(55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
| ||
Sec. 5-1035.1. County Motor Fuel Tax Law. | ||
(a) The county board of the
counties of DuPage, Kane , Lake, | ||
Will, and McHenry may, by an ordinance or resolution
adopted by | ||
an affirmative vote of a majority of the members elected or
| ||
appointed to the county board, impose a tax upon all persons | ||
engaged in the
county in the business of selling motor fuel, as | ||
now or hereafter defined
in the Motor Fuel Tax Law, at retail | ||
for the operation of motor vehicles
upon public highways or for | ||
the operation of recreational watercraft upon
waterways. Kane | ||
County may exempt diesel fuel from the tax imposed pursuant
to | ||
this Section. The initial tax rate may not be less than be | ||
imposed, in half-cent increments, at a
rate not exceeding 4 | ||
cents per gallon of motor fuel sold at retail within
the county | ||
for the purpose of use or consumption and not for the purpose | ||
of
resale and may not exceed 8 cents per gallon of motor fuel | ||
sold at retail within
the county for the purpose of use or | ||
consumption and not for the purpose of
resale . The proceeds | ||
from the tax shall be used by the county solely for
the purpose | ||
of operating, constructing and improving public highways and
| ||
waterways, and acquiring real property and right-of-ways for | ||
public
highways and waterways within the county imposing the | ||
tax.
| ||
(a-5) By June 1, 2020, and by June 1 of each year |
thereafter, the Department of Revenue shall determine an annual | ||
rate increase to take effect on July 1 of that calendar year | ||
and continue through June 30 of the next calendar year. Not | ||
later than June 1 of each year, the Department of Revenue shall | ||
publish on its website the rate that will take effect on July 1 | ||
of that calendar year. The rate shall be equal to the product | ||
of the rate in effect multiplied by the transportation fee | ||
index factor determined under Section 2e of the Motor Fuel Tax | ||
Law. The rate shall be rounded to the nearest one-tenth of a | ||
one cent. Each new rate may not exceed the rate in effect on | ||
June 30 of the previous year plus one cent. | ||
(b) A tax imposed pursuant to this Section, and all civil | ||
penalties that may
be assessed as an incident thereof, shall be | ||
administered, collected and
enforced by the Illinois | ||
Department of Revenue in the same manner as the
tax imposed | ||
under the Retailers' Occupation Tax Act, as now or hereafter
| ||
amended, insofar as may be practicable; except that in the | ||
event of a
conflict with the provisions of this Section, this | ||
Section shall control.
The Department of Revenue shall have | ||
full power: to administer and enforce
this Section; to collect | ||
all taxes and penalties due hereunder; to dispose
of taxes and | ||
penalties so collected in the manner hereinafter provided; and
| ||
to determine all rights to credit memoranda arising on account | ||
of the
erroneous payment of tax or penalty hereunder.
| ||
(c) Whenever the Department determines that a refund shall | ||
be made under
this Section to a claimant instead of issuing a |
credit memorandum, the
Department shall notify the State | ||
Comptroller, who shall cause the
order to be drawn for the | ||
amount specified, and to the person named,
in the notification | ||
from the Department. The refund shall be paid by
the State | ||
Treasurer out of the County Option Motor Fuel Tax Fund.
| ||
(d) The Department shall forthwith pay over to the State | ||
Treasurer,
ex-officio, as trustee, all taxes and penalties | ||
collected hereunder, which
shall be deposited into the County | ||
Option Motor Fuel Tax Fund, a special
fund in the State | ||
Treasury which is hereby created. On or before the 25th
day of | ||
each calendar month, the Department shall prepare and certify | ||
to the
State Comptroller the disbursement of stated sums of | ||
money to named
counties for which taxpayers have paid taxes or | ||
penalties hereunder to the
Department during the second | ||
preceding calendar month. The amount to be
paid to each county | ||
shall be the amount (not including credit memoranda)
collected | ||
hereunder from retailers within the county during the second
| ||
preceding calendar month by the Department, but not including | ||
an amount
equal to the amount of refunds made during the second | ||
preceding calendar
month by the Department on behalf of the | ||
county;
less
2% of the balance, which sum shall be retained by | ||
the State Treasurer to cover the costs incurred by the | ||
Department in administering and enforcing the provisions of | ||
this Section. The Department, at the time of each monthly | ||
disbursement to the counties, shall prepare and certify to the | ||
Comptroller the amount so retained by the State Treasurer, |
which shall be transferred into the Tax Compliance and | ||
Administration Fund. | ||
(e) A county may direct, by ordinance, that all or a | ||
portion of the taxes and penalties collected under the County | ||
Option Motor Fuel Tax shall be deposited into the | ||
Transportation Development Partnership Trust Fund.
| ||
(f) Nothing in this Section shall be construed to authorize | ||
a county to
impose a tax upon the privilege of engaging in any | ||
business which under
the Constitution of the United States may | ||
not be made the subject of
taxation by this State.
| ||
(g) An ordinance or resolution imposing a tax hereunder or | ||
effecting a
change in the rate thereof shall be effective on | ||
the first day of the second
calendar month next following the | ||
month in which the ordinance or
resolution is adopted and a | ||
certified copy thereof is filed with the
Department of Revenue, | ||
whereupon the Department of Revenue shall proceed
to administer | ||
and enforce this Section on behalf of the county as of the
| ||
effective date of the ordinance or resolution. Upon a change in | ||
rate of a
tax levied hereunder, or upon the discontinuance of | ||
the tax, the county
board of the county shall, on or not later | ||
than 5 days after the effective
date of the ordinance or | ||
resolution discontinuing the tax or effecting a
change in rate, | ||
transmit to the Department of Revenue a certified copy of
the | ||
ordinance or resolution effecting the change or | ||
discontinuance.
| ||
(h) This Section shall be known and may be cited as the |
County Motor Fuel
Tax Law.
| ||
(Source: P.A. 98-1049, eff. 8-25-14.)
| ||
ARTICLE 30. SUPPLEMENTAL TRANSPORTATION FUNDING | ||
Section 30-5. The Department of Transportation Law of the
| ||
Civil Administrative Code of Illinois is amended by adding | ||
Section 2705-615 as follows:
| ||
(20 ILCS 2705/2705-615 new) | ||
Sec. 2705-615. Supplemental funding; Illinois | ||
Transportation Enhancement Program. | ||
(a) In addition to any other funding that may be provided | ||
to the Illinois Transportation Enhancement Program from | ||
federal, State, or other sources, including, but not limited | ||
to, the Transportation Alternatives Set-Aside of the Surface | ||
Transportation Block Grant Program, the Department shall set | ||
aside $50,000,000 received by the Department from the Road Fund | ||
for the projects in the following categories: pedestrian and | ||
bicycle facilities and the conversion of abandoned railroad | ||
corridors to trails. | ||
(b) Except as provided in subsection (c), funds set aside | ||
under subsection (a) shall be administered according to the | ||
requirements of the current Guidelines Manual published by the | ||
Department for the Illinois Transportation Enhancement | ||
Program, including, but not limited to, decision-making by the |
Department and the applicable Metropolitan Planning | ||
Organization and proportional fund distribution according to | ||
population size. | ||
(c) For projects funded under this Section: | ||
(1) local matching funding shall be required according | ||
to a sliding scale based on community size, median income, | ||
and total property tax base; | ||
(2) Phase I Studies and Phase I Engineering Reports are | ||
not required to be completed before application is made; | ||
and | ||
(3) at least 25% of funding shall be directed towards | ||
projects in high-need communities, based on community | ||
median income and total property tax base. | ||
(d) The Department shall adopt rules necessary to implement | ||
this Section. | ||
(e) The Department shall adhere to a 2-year funding cycle | ||
for the Illinois Transportation Enhancement Program with calls | ||
for projects at least every other year. | ||
(f) The Department shall make all funded and unfunded the | ||
Illinois Transportation Enhancement Program applications | ||
publicly available upon completion of each funding cycle, | ||
including how each application scored on the program criteria.
| ||
ARTICLE 99. EFFECTIVE DATE |