SB 1285 — REVENUE-VARIOUS

On July 1, 1991, and thereafter, of the amounts collected pursuant to subsections (a) and (b) of Section 201 of this Act, minus deposits into the Income Tax Refund Fund, the Department shall deposit 7.3% into the Education Assistance Fund in the SB1285 - 23 - LRB100 08067 HLH 18153 b State Treasury.

Beginning February 1, 2015, each month the Department shall transfercertify to the State Comptroller and the State Treasurer deposit the following portions of the revenue SB1285 Engrossed - 24 - LRB100 08067 HLH 18153 b realized from the tax imposed upon individuals, trusts, and estates by subsections (a) and (b) of Section 201 of this Act during the preceding month, minus deposits into the Income Tax Refund Fund, into the Fund for the Advancement of Education:

and SB1285 - 24 - LRB100 08067 HLH 18153 b (2) beginning February 1, 2025, 1/26.

Upon receipt of the certification, the State Comptroller shall order transferred and the State Treasurer shall transfer those amounts from the General Revenue Fund to the Fund for the Advancement of Education.

Beginning February 1, 2015, each month the Department shall transfercertify to the State Comptroller and the State Treasurer deposit the following portions of the revenue realized from the tax imposed upon individuals, trusts, and estates by subsections (a) and (b) of Section 201 of this Act during the preceding month, minus deposits into the Income Tax Refund Fund, into the Commitment to Human Services Fund:

SB1285 Engrossed - 25 - LRB100 08067 HLH 18153 b Upon receipt of the certification, the State Comptroller shall order transferred and the State Treasurer shall transfer those amounts from the General Revenue Fund to the Commitment to Human Services Fund.

(h) Transfers Deposits into the Tax Compliance and Administration Fund.

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 the Department shall certify to the State Comptroller and the State Treasurer pay into the Tax Compliance and Administration Fund, to be used, subject to appropriation, to fund additional auditors and compliance personnel at the Department, an amount equal to 1/12 of 5% of SB1285 - 25 - LRB100 08067 HLH 18153 b the cash receipts collected during the preceding fiscal year by the Audit Bureau of the Department from the tax imposed by subsections (a), (b), (c), and (d) of Section 201 of this Act, net of deposits into the Income Tax Refund Fund made from those cash receipts.

Upon receipt of the certification, the State Comptroller shall order transferred and the State Treasurer shall transfer those amounts from the General Revenue Fund to the Tax Compliance and Administration Fund.

Those moneys shall be used, subject to appropriation, to fund additional auditors and compliance personnel at the SB1285 Engrossed - 26 - LRB100 08067 HLH 18153 b Department.

(3) Personal property purchased by a not-for-profit arts or SB1285 - 26 - LRB100 08067 HLH 18153 b cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or SB1285 Engrossed - 27 - LRB100 08067 HLH 18153 b support of arts or cultural programming, activities, or services.

On and after July 1, 1987, however, no entity otherwise eligible for this exemption SB1285 - 27 - LRB100 08067 HLH 18153 b shall make tax-free purchases unless it has an active exemption identification number issued by the Department.

(5) Until July 1, 2003, a passenger car that is a replacement vehicle to the extent that the purchase price of SB1285 Engrossed - 28 - LRB100 08067 HLH 18153 b the car is subject to the Replacement Vehicle Tax.

SB1285 - 28 - LRB100 08067 HLH 18153 b (11) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual SB1285 Engrossed - 29 - LRB100 08067 HLH 18153 b replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.

Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other SB1285 - 29 - LRB100 08067 HLH 18153 b such equipment.

Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture SB1285 Engrossed - 30 - LRB100 08067 HLH 18153 b facilities, equipment, and activities such as, but not limited to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.

SB1285 - 30 - LRB100 08067 HLH 18153 b (13) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages purchased at retail from a retailer, to the extent that the proceeds of the service charge are in fact SB1285 Engrossed - 31 - LRB100 08067 HLH 18153 b turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.

(16) Coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but excluding motor vehicles SB1285 - 31 - LRB100 08067 HLH 18153 b required to be registered under the Illinois Vehicle Code.

The changes made to this Section by Public Act 97-767 apply on and after July 1, 2003, but no claim for credit or refund is allowed on or after August 16, 2013 (the effective date of SB1285 Engrossed - 32 - LRB100 08067 HLH 18153 b Public Act 98-456) for such taxes paid during the period beginning July 1, 2003 and ending on August 16, 2013 (the effective date of Public Act 98-456).

SB1285 - 32 - LRB100 08067 HLH 18153 b (ii) the generation or treatment of natural or artificial gas for wholesale or retail sale that is delivered to customers through pipes, pipelines, or mains;

or (iii) the treatment of water for wholesale or retail sale that is delivered to SB1285 Engrossed - 33 - LRB100 08067 HLH 18153 b customers through pipes, pipelines, or mains.

(22) Computers and communications equipment utilized for SB1285 - 33 - LRB100 08067 HLH 18153 b any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would SB1285 Engrossed - 34 - LRB100 08067 HLH 18153 b otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.

(23) Personal property purchased by a lessor who leases the property, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a governmental body that has been SB1285 - 34 - LRB100 08067 HLH 18153 b issued an active sales tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.

If the property is leased in a manner that does not qualify for this exemption or used in any other non-exempt SB1285 Engrossed - 35 - LRB100 08067 HLH 18153 b manner, the lessor shall be liable for the tax imposed under this Act or the Service Use Tax Act, as the case may be, based on the fair market value of the property at the time the non-qualifying use occurs.

SB1285 - 35 - LRB100 08067 HLH 18153 b (25) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including SB1285 Engrossed - 36 - LRB100 08067 HLH 18153 b but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.

For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful SB1285 - 36 - LRB100 08067 HLH 18153 b branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and SB1285 Engrossed - 37 - LRB100 08067 HLH 18153 b operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.

Beginning SB1285 - 37 - LRB100 08067 HLH 18153 b January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is paid on the gross receipts derived from the use of the commercial, SB1285 Engrossed - 38 - LRB100 08067 HLH 18153 b coin-operated amusement and vending machines.

(31) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this SB1285 - 38 - LRB100 08067 HLH 18153 b Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.

If the equipment is leased in a manner that does not qualify for this exemption or is used in SB1285 Engrossed - 39 - LRB100 08067 HLH 18153 b any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Service Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.

If the SB1285 - 39 - LRB100 08067 HLH 18153 b property is leased in a manner that does not qualify for this exemption or used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Service Use Tax Act, as the case may be, based on the fair SB1285 Engrossed - 40 - LRB100 08067 HLH 18153 b market value of the property at the time the nonqualifying use occurs.

Through June 30, 2005, SB1285 - 40 - LRB100 08067 HLH 18153 b this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used in a manner that would qualify for the rolling stock exemption otherwise provided for in this Act.

For SB1285 Engrossed - 41 - LRB100 08067 HLH 18153 b purposes of this paragraph, the term "used for commercial purposes" means the transportation of persons or property in furtherance of any commercial or industrial enterprise, whether for-hire or not.

This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any SB1285 - 41 - LRB100 08067 HLH 18153 b such aircraft.

This exemption applies only to the use of qualifying SB1285 Engrossed - 42 - LRB100 08067 HLH 18153 b tangible personal property by persons who modify, refurbish, complete, repair, replace, or maintain aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.

(36) Tangible personal property purchased by a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with SB1285 - 42 - LRB100 08067 HLH 18153 b the development of the municipal convention hall.

SB1285 Engrossed - 43 - LRB100 08067 HLH 18153 b (37) Beginning January 1, 2017, menstrual pads, tampons, and menstrual cups.

The Department shall not collect the 1% tax imposed under this Act on sales of tangible personal property (including but not limited to, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used SB1285 - 43 - LRB100 08067 HLH 18153 b for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine SB1285 Engrossed - 44 - LRB100 08067 HLH 18153 b testing materials, syringes, and needles used by diabetics, for human use) from any not-for-profit organization, that sells food in a food distribution program at a price below the retail cost of the food to purchasers who, as a condition of participation in the program, are required to perform community service, located in a county or municipality that notifies the Department, in writing, that the county or municipality does not want the tax to be collected from any of such organizations located in the county or municipality.

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 SB1285 - 44 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 45 - LRB100 08067 HLH 18153 b discount shall be taken with each such tax remittance instead of when such retailer files his periodic return.

Except as provided in this Section, on or before the twentieth day of each calendar month, such retailer shall file SB1285 - 45 - LRB100 08067 HLH 18153 b a return for the preceding calendar month.

The Department may require returns to be filed on a SB1285 Engrossed - 46 - LRB100 08067 HLH 18153 b quarterly basis.

If a taxpayer fails to sign a return within 30 days after SB1285 - 46 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 47 - LRB100 08067 HLH 18153 b monthly tax liability of $150,000 or more shall make all payments required by rules of the Department by electronic funds transfer.

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 SB1285 - 47 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 48 - LRB100 08067 HLH 18153 b by electronic funds transfer.

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 SB1285 - 48 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 49 - LRB100 08067 HLH 18153 b 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 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 SB1285 - 49 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 50 - LRB100 08067 HLH 18153 b 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.

However, if a taxpayer can show the Department that a substantial change in the taxpayer's business has occurred SB1285 - 50 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 51 - LRB100 08067 HLH 18153 b taxpayer's reporting status.

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 SB1285 - 51 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 52 - LRB100 08067 HLH 18153 b 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 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, SB1285 - 52 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 53 - LRB100 08067 HLH 18153 b 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.

Such quarter annual and annual returns, as to form and SB1285 - 53 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 54 - LRB100 08067 HLH 18153 b 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, 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 SB1285 - 54 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 55 - LRB100 08067 HLH 18153 b and Safety Act, a personal watercraft, or any boat equipped with an inboard motor.

such other information as is required in Section 5-402 of the Illinois Vehicle Code, and such other information as the Department may reasonably SB1285 - 55 - LRB100 08067 HLH 18153 b require.

the amount of the selling SB1285 Engrossed - 56 - LRB100 08067 HLH 18153 b price including the amount allowed by the retailer for traded-in property, if any;

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) SB1285 - 56 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 57 - LRB100 08067 HLH 18153 b 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.

If the user who would otherwise pay tax to the retailer wants the transaction reporting return filed and the payment of SB1285 - 57 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 58 - LRB100 08067 HLH 18153 b 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 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 SB1285 - 58 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 59 - LRB100 08067 HLH 18153 b deduction under this Act upon refunding such tax to the purchaser.

Beginning January 1, 1990, each month the Department shall SB1285 - 59 - LRB100 08067 HLH 18153 b 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 on sales of food for human consumption that which is to be SB1285 Engrossed - 60 - LRB100 08067 HLH 18153 b consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes and needles used by diabetics, for human use.

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 SB1285 - 60 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 61 - LRB100 08067 HLH 18153 b 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.

SB1285 - 61 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 62 - LRB100 08067 HLH 18153 b 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, 2015, of the remainder of the moneys received by the Department under this Act, the Service Use Tax SB1285 - 62 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 63 - LRB100 08067 HLH 18153 b 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;

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 SB1285 - 63 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 64 - LRB100 08067 HLH 18153 b Illinois Fund from other moneys received by the Department pursuant to the Tax Acts;

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 SB1285 - 64 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 65 - LRB100 08067 HLH 18153 b 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;

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 SB1285 - 65 - LRB100 08067 HLH 18153 b Retailers' Occupation Tax Act into the McCormick Place Expansion Project Fund in the specified fiscal years.

Fiscal Year Total Deposit 1993 $0 SB1285 Engrossed - 66 - LRB100 08067 HLH 18153 b 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 SB12852016 -189,000,000 662017 -199,000,000 LRB1002018 08067210,000,000 HLH2019 18153221,000,000 bSB1285 2016Engrossed 189,000,000- 201767 199,000,000- 2018LRB100 210,000,00008067 2019HLH 221,000,00018153 b 2020 233,000,000 2021 246,000,000 2022 260,000,000 2023 275,000,000 2024 275,000,000 2025 275,000,000 2026 279,000,000 2027 292,000,000 2028 307,000,000 2029 322,000,000 2030 338,000,000 2031 350,000,000 2032 350,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.

Beginning July 20, 1993 and in each month of each fiscal SB1285 - 67 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 68 - LRB100 08067 HLH 18153 b 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 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 SB1285 - 68 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 69 - LRB100 08067 HLH 18153 b 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) this amendatory Act of the 98th General Assembly, 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 SB1285 - 69 - LRB100 08067 HLH 18153 b administered by the Department.

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 SB1285 Engrossed - 70 - LRB100 08067 HLH 18153 b 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.

SB1285 - 70 - LRB100 08067 HLH 18153 b 98-496, eff.

revised 2-3-17.) SB1285 Engrossed - 71 - LRB100 08067 HLH 18153 b Section 35.

The Department shall not collect the 1% tax imposed under this Act on sales of tangible personal property (including but not limited to, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use) from any not-for-profit organization, that sells food in a food distribution program at a price below the retail cost of the food to purchasers who, as a condition of SB1285 - 71 - LRB100 08067 HLH 18153 b participation in the program, are required to perform community service, located in a county or municipality that notifies the Department, in writing, that the county or municipality does not want the tax to be collected from any of such organizations SB1285 Engrossed - 72 - LRB100 08067 HLH 18153 b located in the county or municipality.

SB1285 - 72 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 73 - LRB100 08067 HLH 18153 b promulgated by the Department.

Such other reasonable information as the Department SB1285 - 73 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 74 - LRB100 08067 HLH 18153 b due on the return shall be deemed assessed.

Beginning on October 1, 2002, a taxpayer who has SB1285 - 74 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 75 - LRB100 08067 HLH 18153 b Before August 1 of each year beginning in 1993, the Department shall notify all taxpayers required to make payments by electronic funds transfer.

SB1285 - 75 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 76 - LRB100 08067 HLH 18153 b 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.

When filing his return for the period in which he SB1285 - 76 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 77 - LRB100 08067 HLH 18153 b 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.

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 SB1285 - 77 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 78 - LRB100 08067 HLH 18153 b month from the 1% tax on sales of food for human consumption that which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices, by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes and needles used by diabetics, for human use.

Beginning August 1, 2000, each month the Department shall pay into the State and Local Sales Tax Reform Fund 100% of the SB1285 - 78 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 79 - LRB100 08067 HLH 18153 b 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, 2015, of the remainder of the moneys received by the Department under the Use Tax Act, this Act, the SB1285 - 79 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 80 - LRB100 08067 HLH 18153 b 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;

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 SB1285 - 80 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 81 - LRB100 08067 HLH 18153 b Illinois Fund from other moneys received by the Department pursuant to the Tax Acts;

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 SB1285 - 81 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 82 - LRB100 08067 HLH 18153 b 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;

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 SB1285 - 82 - LRB100 08067 HLH 18153 b Retailers' Occupation Tax Act into the McCormick Place Expansion Project Fund in the specified fiscal years.

Total Fiscal Year Deposit SB1285 Engrossed - 83 - LRB100 08067 HLH 18153 b 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 SB12852015 -179,000,000 832016 -189,000,000 LRB1002017 08067199,000,000 HLH2018 18153210,000,000 bSB1285 2015Engrossed 179,000,000- 201684 189,000,000- 2017LRB100 199,000,00008067 2018HLH 210,000,00018153 b 2019 221,000,000 2020 233,000,000 2021 246,000,000 2022 260,000,000 2023 275,000,000 2024 275,000,000 2025 275,000,000 2026 279,000,000 2027 292,000,000 2028 307,000,000 2029 322,000,000 2030 338,000,000 2031 350,000,000 2032 350,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.

SB1285 - 84 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 85 - LRB100 08067 HLH 18153 b 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 with the receipt of the first report of taxes paid by an eligible business and continuing for a 25-year SB1285 - 85 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 86 - LRB100 08067 HLH 18153 b 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 the effective date of this amendatory Act of the 98th General Assembly, 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 SB1285 - 86 - LRB100 08067 HLH 18153 b and use taxes administered by the Department.

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 SB1285 Engrossed - 87 - LRB100 08067 HLH 18153 b 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.

SB1285 - 87 - LRB100 08067 HLH 18153 b (35 ILCS 115/3-5.5) Sec.

The Department shall not collect the SB1285 Engrossed - 88 - LRB100 08067 HLH 18153 b 1% tax imposed under this Act on sales of tangible personal property (including but not limited to, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use) from any not-for-profit organization, that sells food in a food distribution program at a price below the retail cost of the food to purchasers who, as a condition of participation in the program, are required to perform community service, located in a county or municipality that notifies the Department, in writing, that the county or municipality does not want the tax to be collected from any of such organizations located in the county or municipality.

88-374.) SB1285 - 88 - LRB100 08067 HLH 18153 b (35 ILCS 115/9) (from Ch.

Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount SB1285 Engrossed - 89 - LRB100 08067 HLH 18153 b 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.

Except as provided hereinafter in this Section, on or before the twentieth day of each calendar month, such SB1285 - 89 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 90 - LRB100 08067 HLH 18153 b such information as the Department may reasonably require.

If a taxpayer fails to sign a return within 30 days after SB1285 - 90 - LRB100 08067 HLH 18153 b 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, SB1285 Engrossed - 91 - LRB100 08067 HLH 18153 b 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.

If the serviceman's average monthly tax liability to the Department does not exceed $200, the Department may authorize SB1285 - 91 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 92 - LRB100 08067 HLH 18153 b 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.

Beginning October 1, 1994, a taxpayer who has SB1285 - 92 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 93 - LRB100 08067 HLH 18153 b all payments required by rules of the Department by electronic funds transfer.

SB1285 - 93 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 94 - LRB100 08067 HLH 18153 b transfer and any taxpayers authorized to voluntarily make payments by electronic funds transfer shall make those payments in the manner authorized by the Department.

If the serviceman shall not previously have remitted the amount of such tax to the Department, he shall be entitled to no SB1285 - 94 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 95 - LRB100 08067 HLH 18153 b 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.

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 on sales of food for human consumption that which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes and needles used by diabetics, for SB1285 - 95 - LRB100 08067 HLH 18153 b human use.

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 SB1285 Engrossed - 96 - LRB100 08067 HLH 18153 b rate.

Beginning July 1, 2013, each month the Department shall pay into the Underground Storage Tank Fund from the proceeds SB1285 - 96 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 97 - LRB100 08067 HLH 18153 b 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.

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 SB1285 - 97 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 98 - LRB100 08067 HLH 18153 b 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, SB1285 - 98 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 99 - LRB100 08067 HLH 18153 b 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).

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 SB1285 - 99 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 100 - LRB100 08067 HLH 18153 b set forth in Section 12 of the Build Illinois Bond Act.

Total Fiscal Year Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 SB12852000 -75,000,000 1002001 -80,000,000 LRB1002002 0806793,000,000 HLH2003 1815399,000,000 bSB1285 2000Engrossed 75,000,000- 2001101 80,000,000- 2002LRB100 93,000,00008067 2003HLH 99,000,00018153 b 2004 103,000,000 2005 108,000,000 2006 113,000,000 2007 119,000,000 2008 126,000,000 2009 132,000,000 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 246,000,000 2022 260,000,000 2023 275,000,000 2024 275,000,000 2025 275,000,000 SB12852026 -279,000,000 1012027 -292,000,000 LRB1002028 08067307,000,000 HLH2029 18153322,000,000 bSB1285 2026Engrossed 279,000,000- 2027102 292,000,000- 2028LRB100 307,000,00008067 2029HLH 322,000,00018153 b 2030 338,000,000 2031 350,000,000 2032 350,000,000 and each fiscal year thereafter that bonds are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.

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 SB1285 - 102 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 103 - LRB100 08067 HLH 18153 b 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, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, and the Energy Infrastructure Fund pursuant to SB1285 - 103 - LRB100 08067 HLH 18153 b 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 the effective date of this amendatory Act of the 98th General Assembly, each month, from SB1285 Engrossed - 104 - LRB100 08067 HLH 18153 b 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.

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 SB1285 - 104 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 105 - LRB100 08067 HLH 18153 b income tax return.

(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 SB1285 - 105 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 106 - LRB100 08067 HLH 18153 b (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.

SB1285 - 106 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 107 - LRB100 08067 HLH 18153 b 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.

The Department shall not collect the 1% tax imposed under this Act on sales of tangible personal property (including but not limited to, food for human consumption that is to be consumed off the premises where it is SB1285 - 107 - LRB100 08067 HLH 18153 b sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by SB1285 Engrossed - 108 - LRB100 08067 HLH 18153 b the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use) from any not-for-profit organization, that sells food in a food distribution program at a price below the retail cost of the food to purchasers who, as a condition of participation in the program, are required to perform community service, located in a county or municipality that notifies the Department, in writing, that the county or municipality does not want the tax to be collected from any of such organizations located in the county or municipality.

SB1285 - 108 - LRB100 08067 HLH 18153 b 1.

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 SB1285 Engrossed - 109 - LRB100 08067 HLH 18153 b address) from which he engages in the business of selling tangible personal property at retail in this State;

SB1285 - 109 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 110 - LRB100 08067 HLH 18153 b Each return shall be accompanied by the statement of prepaid tax issued pursuant to Section 2e for which credit is claimed.

No Manufacturer's Purchase Credit may be used after September 30, 2003 through August 31, 2004 to SB1285 - 110 - LRB100 08067 HLH 18153 b satisfy any tax liability imposed under this Act, including any audit liability.

If so required, a return for each calendar SB1285 Engrossed - 111 - LRB100 08067 HLH 18153 b quarter shall be filed on or before the twentieth day of the calendar month following the end of such calendar quarter.

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 SB1285 - 111 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 112 - LRB100 08067 HLH 18153 b and such other information as is 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 SB1285 - 112 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 113 - LRB100 08067 HLH 18153 b notify the retailer as to the method by which the distributor, importing distributor, or manufacturer will provide the sales information.

Beginning October 1, 2000, a taxpayer who has SB1285 - 113 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 114 - LRB100 08067 HLH 18153 b other State and local occupation and use tax laws administered by the Department, for the immediately preceding calendar year.

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 SB1285 - 114 - LRB100 08067 HLH 18153 b in the manner authorized by the Department.

SB1285 Engrossed - 115 - LRB100 08067 HLH 18153 b 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 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 SB1285 - 115 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 116 - LRB100 08067 HLH 18153 b returns.

In addition, with respect to motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, 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, SB1285 - 116 - LRB100 08067 HLH 18153 b 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, SB1285 Engrossed - 117 - LRB100 08067 HLH 18153 b 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.

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 SB1285 - 117 - LRB100 08067 HLH 18153 b Code and must show the name and address of the seller;

the amount allowed by the retailer for the SB1285 Engrossed - 118 - LRB100 08067 HLH 18153 b 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;

SB1285 - 118 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 119 - LRB100 08067 HLH 18153 b claimed to be the fact);

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 SB1285 - 119 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 120 - LRB100 08067 HLH 18153 b Illinois certificate or other evidence of title or registration to such tangible personal property.

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 SB1285 - 120 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 121 - LRB100 08067 HLH 18153 b 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.

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% SB1285 - 121 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 122 - LRB100 08067 HLH 18153 b data to the Department on request.

On and after October SB1285 - 122 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 123 - LRB100 08067 HLH 18153 b 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 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 SB1285 - 123 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 124 - LRB100 08067 HLH 18153 b 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.

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 SB1285 - 124 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 125 - LRB100 08067 HLH 18153 b 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.

The Department shall change such taxpayer's reporting status unless it finds that such change is seasonal in nature and not likely to be SB1285 - 125 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 126 - LRB100 08067 HLH 18153 b 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.

If the month during which such tax liability is incurred began prior to September 1, 1985 (the effective date of Public Act 84-221) this amendatory Act of 1985, each payment shall be in an amount not less than 22.5% of the taxpayer's actual liability under SB1285 - 126 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 127 - LRB100 08067 HLH 18153 b for the same calendar month of the preceding calendar year.

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 SB1285 - 127 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 128 - LRB100 08067 HLH 18153 b Department on or before the 7th, 15th, 22nd and last day of the month during which the liability is incurred.

SB1285 - 128 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 129 - LRB100 08067 HLH 18153 b requested by the taxpayer, issue to the taxpayer a credit memorandum no later than 30 days after the date of payment.

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 SB1285 - 129 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 130 - LRB100 08067 HLH 18153 b realized for the preceding month from the 1% tax on sales of food for human consumption that which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes and needles used by diabetics, for human use.

Beginning SB1285 - 130 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 131 - LRB100 08067 HLH 18153 b 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 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 SB1285 - 131 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 132 - LRB100 08067 HLH 18153 b the Use Tax Act shall not exceed $2,000,000 in any fiscal year.

Of the remainder of the moneys received by the Department SB1285 - 132 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 133 - LRB100 08067 HLH 18153 b 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;

Fiscal Year Annual Specified Amount 1986 $54,800,000 1987 $76,650,000 1988 $80,480,000 1989 $88,510,000 1990 $115,330,000 1991 $145,470,000 SB1285 - 133 - LRB100 08067 HLH 18153 b 1992 $182,730,000 1993 $206,520,000;

and means the Certified Annual Debt Service Requirement (as defined in Section 13 of the Build Illinois Bond Act) or the SB1285 Engrossed - 134 - LRB100 08067 HLH 18153 b Tax Act Amount, whichever is greater, for fiscal year 1994 and each fiscal year thereafter;

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 SB1285 - 134 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 135 - LRB100 08067 HLH 18153 b Director of the Bureau of the Budget (now Governor's Office of Management and Budget).

Subject to payment of amounts into the Build Illinois Fund SB1285 - 135 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 136 - LRB100 08067 HLH 18153 b 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.

Total Fiscal Year Deposit 1993 $0 1994 53,000,000 1995 58,000,000 1996 61,000,000 1997 64,000,000 1998 68,000,000 1999 71,000,000 2000 75,000,000 2001 80,000,000 2002 93,000,000 2003 99,000,000 2004 103,000,000 2005 108,000,000 SB12852006 -113,000,000 1362007 -119,000,000 LRB1002008 08067126,000,000 HLH2009 18153132,000,000 bSB1285 2006Engrossed 113,000,000- 2007137 119,000,000- 2008LRB100 126,000,00008067 2009HLH 132,000,00018153 b 2010 139,000,000 2011 146,000,000 2012 153,000,000 2013 161,000,000 2014 170,000,000 2015 179,000,000 2016 189,000,000 2017 199,000,000 2018 210,000,000 2019 221,000,000 2020 233,000,000 2021 246,000,000 2022 260,000,000 2023 275,000,000 2024 275,000,000 2025 275,000,000 2026 279,000,000 2027 292,000,000 2028 307,000,000 2029 322,000,000 2030 338,000,000 2031 350,000,000 SB1285 - 137 - LRB100 08067 HLH 18153 b 2032 350,000,000 and each fiscal year thereafter that bonds SB1285 Engrossed - 138 - LRB100 08067 HLH 18153 b are outstanding under Section 13.2 of the Metropolitan Pier and Exposition Authority Act, but not after fiscal year 2060.

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, SB1285 - 138 - LRB100 08067 HLH 18153 b 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.

SB1285 Engrossed - 139 - LRB100 08067 HLH 18153 b 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.

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) this amendatory Act of the 98th General Assembly, each month, from the collections made under Section 9 of the Use Tax Act, Section 9 of the SB1285 - 139 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 140 - LRB100 08067 HLH 18153 b 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.

If the total receipts of the business as reported in the Federal income tax return do not agree with the SB1285 - 140 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 141 - LRB100 08067 HLH 18153 b 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.

(ii) On and after January 1, 1994, the taxpayer shall be liable for a penalty as described in Section 3-4 of the SB1285 - 141 - LRB100 08067 HLH 18153 b Uniform Penalty and Interest Act.

Any person who SB1285 Engrossed - 142 - LRB100 08067 HLH 18153 b willfully signs the annual return containing false or inaccurate information shall be guilty of perjury and punished accordingly.

For greater simplicity of administration, manufacturers, importers and wholesalers whose products are sold at retail in SB1285 - 142 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 143 - LRB100 08067 HLH 18153 b objection to the Department to this arrangement.

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 SB1285 - 143 - LRB100 08067 HLH 18153 b 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 SB1285 Engrossed - 144 - LRB100 08067 HLH 18153 b 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.

If any taxpayer, outside the usual course of his business, sells or transfers the major part of any one or more of (A) the stock of goods which he is engaged in the business of selling, or (B) the furniture or fixtures, (C) the machinery SB1285 - 144 - LRB100 08067 HLH 18153 b and equipment, or (D) the real property, of any business that is subject to the provisions of this Act, the purchaser or transferee of such asset shall, no later than 10 business days prior to after the sale or transfer, file a notice of sale or SB1285 Engrossed - 145 - LRB100 08067 HLH 18153 b transfer of business assets with the Chicago office of the Department disclosing the name and address of the seller or transferor, the name and address of the purchaser or transferee, the date of the sale or transfer, a copy of the sales contract and financing agreements which shall include a description of the property sold, the amount of the purchase price or a statement of other consideration for the sale or transfer, the terms for payment of the purchase price, and such other information as the Department may reasonably require.

The seller or transferor, or the purchaser or transferee, at least 10 business days before the date of the sale or transfer, may notify the Department of the intended sale or transfer and request the Department to audit the books and records of the seller or transferor, or to do SB1285 - 145 - LRB100 08067 HLH 18153 b whatever else may be necessary to determine how much the seller or transferor owes to the Department hereunder up to the date of the sale or transfer.

SB1285 Engrossed - 146 - LRB100 08067 HLH 18153 b Any order issued by the Department pursuant to this Section to withhold from the purchase price shall be issued within 10 business days after the Department receives notification of a sale as provided in this Section.

The purchaser or transferee shall continue to withhold the amount directed to be withheld by the initial order or such lesser SB1285 - 146 - LRB100 08067 HLH 18153 b amount as is specified by the final withholding order or to withhold the performance of the condition which constitutes the consideration for the sale or transfer until the purchaser or transferee receives from the Department a certificate showing SB1285 Engrossed - 147 - LRB100 08067 HLH 18153 b that such tax, penalty and interest have been paid or a certificate from the Department showing that no tax, penalty or interest is due from the seller or transferor under this Act.

If the seller or transferor fails to pay the tax, penalty and interest (if any) due from him hereunder and the Department makes timely claim therefor against the purchaser or transferee as hereinabove provided, then the purchaser or transferee shall pay the amount so withheld from the purchase price to the SB1285 - 147 - LRB100 08067 HLH 18153 b Department.

If the purchaser or transferee fails to comply with the requirements of this Section, the purchaser or transferee shall be personally liable to the Department for the amount owed hereunder by the seller or transferor to the Department up SB1285 Engrossed - 148 - LRB100 08067 HLH 18153 b to the amount of the reasonable value of the property acquired by the purchaser or transferee.

the quantity of such cigarettes sold or SB1285 - 148 - LRB100 08067 HLH 18153 b otherwise disposed of during the period covered by the return;

the license number of each distributor from SB1285 Engrossed - 149 - LRB100 08067 HLH 18153 b whom tobacco products are purchased;

SB1285 - 149 - LRB100 08067 HLH 18153 b This subsection (b) is exempt from the provisions of Section 1-155 of this Act.

(c) If any payment provided for in this Section exceeds the cigarette machine operator's liabilities under this Act, as SB1285 Engrossed - 150 - LRB100 08067 HLH 18153 b shown on an original return, the cigarette machine operator may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

In addition to any other tax imposed by this Act, a tax is imposed upon any person engaged in business as a retailer of cigarettes in this State at a rate of 1/2 mill per cigarette sold or otherwise disposed of in the course of such business in this State on and after January 1, 1947, and shall be paid into the Metropolitan Fair and Exposition Authority Reconstruction Fund or as otherwise SB1285 - 150 - LRB100 08067 HLH 18153 b provided in Section 29.

On and after December 1, 1985, in addition to any other tax imposed by this Act, a tax is imposed upon any person engaged in business as a retailer of cigarettes in this State at a rate of 4 mills per cigarette sold or SB1285 Engrossed - 151 - LRB100 08067 HLH 18153 b otherwise disposed of in the course of such business in this State.

All of the moneys received by the Department of Revenue pursuant to this Act and the Cigarette Use Tax Act from the additional taxes imposed by this amendatory Act of 1997, shall be paid each SB1285 - 151 - LRB100 08067 HLH 18153 b month into the Common School Fund.

On and after July 1, 2002, in addition to any other tax imposed by this Act, a tax is imposed upon any person engaged in business as a retailer of cigarettes at the rate of 20.0 mills per cigarette sold or SB1285 Engrossed - 152 - LRB100 08067 HLH 18153 b otherwise disposed of in the course of such business in this State.

Beginning on the effective date of this amendatory Act of the 92nd General Assembly and through June 30, 2006, all of the moneys received by the Department of Revenue pursuant to this SB1285 - 152 - LRB100 08067 HLH 18153 b Act and the Cigarette Use Tax Act, other than the moneys that are dedicated to the Common School Fund, shall be distributed each month as follows:

first, there shall be paid into the General Revenue Fund an amount which, when added to the amount SB1285 Engrossed - 153 - LRB100 08067 HLH 18153 b paid into the Common School Fund for that month, equals $33,300,000, except that in the month of August of 2004, this amount shall equal $83,300,000;

To the extent that more than $25,000,000 has been paid into the General Revenue Fund and Common School Fund per month for the period of July 1, 1993 through the effective date of this amendatory Act of 1994 from combined receipts of the Cigarette Tax Act and the Cigarette Use Tax Act, notwithstanding the distribution provided in this Section, the Department of Revenue is hereby directed to adjust the distribution provided in this Section to increase the next monthly payments to the Long Term Care Provider Fund by the amount paid to the General Revenue Fund and Common School Fund in excess of $25,000,000 SB1285 - 153 - LRB100 08067 HLH 18153 b per month and to decrease the next monthly payments to the General Revenue Fund and Common School Fund by that same excess amount.

Beginning on July 1, 2006, all of the moneys received by SB1285 Engrossed - 154 - LRB100 08067 HLH 18153 b the Department of Revenue pursuant to this Act and the Cigarette Use Tax Act, other than the moneys that are dedicated to the Common School Fund and, beginning on the effective date of this amendatory Act of the 97th General Assembly, other than the moneys from the additional taxes imposed by this amendatory Act of the 97th General Assembly that must be paid each month into the Healthcare Provider Relief Fund, shall be distributed each month as follows:

Moneys collected from the tax imposed on little cigars under Section 10-10 of the Tobacco Products Tax Act of 1995 SB1285 - 154 - LRB100 08067 HLH 18153 b shall be included with the moneys collected under the Cigarette Tax Act and the Cigarette Use Tax Act when making distributions to the Common School Fund, the Healthcare Provider Relief Fund, the General Revenue Fund, the School Infrastructure Fund, and SB1285 Engrossed - 155 - LRB100 08067 HLH 18153 b the Long-Term Care Provider Fund under this Section.

Each distributor shall collect the tax from the retailer at SB1285 - 155 - LRB100 08067 HLH 18153 b or before the time of the sale, shall affix the stamps as hereinafter required, and shall remit the tax collected from retailers to the Department, as hereinafter provided.

Any distributor who fails to properly collect and pay the tax SB1285 Engrossed - 156 - LRB100 08067 HLH 18153 b imposed by this Act shall be liable for the tax.

Any distributor having cigarettes to which stamps have been affixed in his or her possession for sale on July 1, 2002 shall not be required to pay the additional tax imposed by this SB1285 - 156 - LRB100 08067 HLH 18153 b amendatory Act of the 92nd General Assembly on those stamped cigarettes.

Any retailer having cigarettes in his or her possession on June 24, 2012 to which tax stamps have been affixed is not SB1285 Engrossed - 157 - LRB100 08067 HLH 18153 b required to pay the additional tax that begins on June 24, 2012 imposed by this amendatory Act of the 97th General Assembly on those stamped cigarettes.

Those distributors may elect to pay the additional tax on packages of cigarettes to which stamps have been affixed and on any stamps in the distributor's possession that have not been affixed to packages of cigarettes over a period not to exceed 12 months from the due date of the additional tax by notifying the Department in SB1285 - 157 - LRB100 08067 HLH 18153 b writing.

The first payment for distributors making such election is due when the distributor first makes a purchase of cigarette tax stamps on or after June 24, 2012 or on the first due date of a return under this Act occurring on or after June SB1285 Engrossed - 158 - LRB100 08067 HLH 18153 b 24, 2012, whichever occurs first.

SB1285 - 158 - LRB100 08067 HLH 18153 b (b) The distributor shall be required to collect the taxes provided under paragraph (a) hereof, and, to cover the costs of such collection, shall be allowed a discount during any year commencing July 1st and ending the following June 30th in SB1285 Engrossed - 159 - LRB100 08067 HLH 18153 b accordance with the schedule set out hereinbelow, which discount shall be allowed at the time of purchase of the stamps when purchase is required by this Act, or at the time when the tax is remitted to the Department without the purchase of stamps from the Department when that method of paying the tax is required or authorized by this Act.

Two or more distributors that use a common means of SB1285 - 159 - LRB100 08067 HLH 18153 b affixing revenue tax stamps or that are owned or controlled by the same interests shall be treated as a single distributor for the purpose of computing the discount.

(c) The taxes herein imposed are in addition to all other SB1285 Engrossed - 160 - LRB100 08067 HLH 18153 b occupation or privilege taxes imposed by the State of Illinois, or by any political subdivision thereof, or by any municipal corporation.

Each distributor who is required or authorized to collect the tax SB1285 - 160 - LRB100 08067 HLH 18153 b herein imposed, before delivering or causing to be delivered any original packages of cigarettes in this State to any purchaser, shall firmly affix a proper stamp or stamps to each such package, or (in the case of manufacturers of cigarettes in SB1285 Engrossed - 161 - LRB100 08067 HLH 18153 b original packages which are contained inside a sealed transparent wrapper) shall imprint the required language on the original package of cigarettes beneath such outside wrapper as hereinafter provided.

Under the authority of Section 6, the Department shall revoke the license of any SB1285 - 161 - LRB100 08067 HLH 18153 b distributor that is determined to have violated this paragraph.

A person may not affix a stamp on a package of cigarettes, cigarette papers, wrappers, or tubes if that individual package has been marked for export outside the United States with a SB1285 Engrossed - 162 - LRB100 08067 HLH 18153 b label or notice in compliance with Section 290.185 of Title 27 of the Code of Federal Regulations.

however, a distributor may not transport unstamped original SB1285 - 162 - LRB100 08067 HLH 18153 b packages of cigarettes to a facility where retail sales of cigarettes take place or to a facility where a secondary distributor makes sales for resale.

Any licensed distributor that ships or otherwise causes to be delivered unstamped SB1285 Engrossed - 163 - LRB100 08067 HLH 18153 b original packages of cigarettes into, within, or from this State shall ensure that the invoice or equivalent documentation and the bill of lading or freight bill for the shipment identifies the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity by brand style of the cigarettes so transported, provided that this Section shall not be construed as to impose any requirement or liability upon any common or contract carrier.

The original packages of cigarettes sold by the retailer shall bear all the required SB1285 - 163 - LRB100 08067 HLH 18153 b stamps, or other indicia, for the taxes included in the price of cigarettes.

Stamps, when required hereunder, shall be purchased from the Department, or any person authorized by the Department, by SB1285 Engrossed - 164 - LRB100 08067 HLH 18153 b distributors.

The bond shall be joint and SB1285 - 164 - LRB100 08067 HLH 18153 b several and shall be in the form of a surety company bond in such form as the Department prescribes, or it may be in the form of a bank certificate of deposit or bank letter of credit.

The bond shall be conditioned upon the distributor's payment of SB1285 Engrossed - 165 - LRB100 08067 HLH 18153 b the amount of any 21-day draft which the Department accepts from that distributor for the delivery of stamps to that distributor under this Act.

Provided that such distributor has filed with the Department, and has received the Department's approval of, a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 150% of such distributor's average monthly tax liability to the Department under this Act during the preceding calendar year or $750,000, whichever is less, except that as to bonds filed on or after January 1, 1987, such additional bond shall be in an SB1285 - 165 - LRB100 08067 HLH 18153 b amount equal to 100% of such distributor's average monthly tax liability under this Act during the preceding calendar year or $750,000, whichever is less.

The bond shall be joint and several and shall be in the form of a surety company bond in SB1285 Engrossed - 166 - LRB100 08067 HLH 18153 b such form as the Department prescribes, or it may be in the form of a bank certificate of deposit or bank letter of credit.

This exemption shall continue for each such taxpayer until such time as he may be determined by the Department to be delinquent in the filing of any returns, or is determined by the Department (either through the Department's issuance of a final assessment which has become final under the Act, or by the taxpayer's filing of a return which admits tax to be due that is not paid) to be delinquent or deficient in the paying of any tax under this Act, at which time that taxpayer shall become subject to the bond SB1285 - 166 - LRB100 08067 HLH 18153 b requirements of this Section and, as a condition of being allowed to continue to engage in the business licensed under this Act, shall be required to furnish bond to the Department in such form as provided in this Section.

Such taxpayer shall SB1285 Engrossed - 167 - LRB100 08067 HLH 18153 b furnish such bond for a period of 2 years, after which, if the taxpayer has not been delinquent in the filing of any returns, or delinquent or deficient in the paying of any tax under this Act, the Department may reinstate such person as a prior continuance compliance taxpayer.

With respect to protests filed with the Department prior to July 1, SB1285 - 167 - LRB100 08067 HLH 18153 b 2013 that would otherwise be subject to the jurisdiction of the Illinois Independent Tax Tribunal, the person filing the protest may elect to be subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012 at any time on or SB1285 Engrossed - 168 - LRB100 08067 HLH 18153 b after July 1, 2013, but not later than 30 days after the date on which the protest was filed.

If the Department cannot make such final determination within 45 days after receiving the final tax return, within such SB1285 - 168 - LRB100 08067 HLH 18153 b period it shall so notify the taxpayer, stating its reasons therefor.

At the time of purchasing such stamps from the Department when purchase is required by this Act, or at the time when the SB1285 Engrossed - 169 - LRB100 08067 HLH 18153 b tax which he has collected is remitted by a distributor to the Department without the purchase of stamps from the Department when that method of remitting the tax that has been collected is required or authorized by this Act, the distributor shall be allowed a discount during any year commencing July 1 and ending the following June 30 in accordance with the schedule set out hereinbelow, from the amount to be paid by him to the Department for such stamps, or to be paid by him to the Department on the basis of monthly remittances (as the case may be), to cover the cost, to such distributor, of collecting the tax herein imposed by affixing such stamps to the original packages of cigarettes sold by such distributor or by placing tax imprints underneath the sealed transparent wrapper of original packages of cigarettes sold by such distributor (as the case may be):

and 2/3 of 1% of the SB1285 - 169 - LRB100 08067 HLH 18153 b amount of any additional tax paid hereunder by such distributor to the Department during any such year or (2) On and after December 1, 1985, a discount equal to 1.75% of the amount of the tax payable under this Act up to and including the first SB1285 Engrossed - 170 - LRB100 08067 HLH 18153 b $3,000,000 paid hereunder by such distributor to the Department during any such year and 1.5% of the amount of any additional tax paid hereunder by such distributor to the Department during any such year.

All taxes upon cigarettes under this Act are a direct tax upon the retail SB1285 - 170 - LRB100 08067 HLH 18153 b consumer and shall conclusively be presumed to be precollected for the purpose of convenience and facility only.

Cigarette manufacturers that are distributors licensed under Section 7(a) of this Act and who place their cigarettes in original SB1285 Engrossed - 171 - LRB100 08067 HLH 18153 b packages which are contained inside a sealed transparent wrapper, before delivering such cigarettes or causing such cigarettes to be delivered in this State to purchasers, shall evidence their obligation to collect and remit the tax due with respect to such cigarettes by imprinting language to be prescribed by the Department on each original package of such cigarettes underneath the sealed transparent outside wrapper of such original package, in such place thereon and in such manner as the Department may prescribe;

SB1285 - 171 - LRB100 08067 HLH 18153 b Where tax stamps are required, the Department may authorize distributors to affix revenue tax stamps by imprinting tax meter stamps upon original packages of cigarettes.

The Department shall adopt rules and regulations relating to the SB1285 Engrossed - 172 - LRB100 08067 HLH 18153 b imprinting of such tax meter stamps as will result in payment of the proper taxes as herein imposed.

A distributor shall not affix, or cause to be affixed, any stamp or imprint to a package of cigarettes, as provided for in this Section, if the tobacco product manufacturer, as defined in Section 10 of the Tobacco Product Manufacturers' Escrow Act, that made or sold the cigarettes has failed to become a participating manufacturer, as defined in subdivision (a)(1) of Section 15 of the Tobacco Product Manufacturers' Escrow Act, or has failed to create a qualified escrow fund for any SB1285 - 172 - LRB100 08067 HLH 18153 b cigarettes manufactured by the tobacco product manufacturer and sold in this State or otherwise failed to bring itself into compliance with subdivision (a)(2) of Section 15 of the Tobacco Product Manufacturers' Escrow Act.

SB1285 Engrossed - 173 - LRB100 08067 HLH 18153 b (Source:

(b) In addition to the information required under subsection (a), on or before the 15th day of each month, covering the preceding calendar month, each stamping distributor shall, on forms prescribed and furnished by the Department, report the quantity of little cigars sold or otherwise disposed of, including the number of packages of SB1285 - 173 - LRB100 08067 HLH 18153 b little cigars sold or disposed of during the month containing 20 or 25 little cigars.

(c) At the time when any return of any distributor is due to be filed with the Department, the distributor shall also SB1285 Engrossed - 174 - LRB100 08067 HLH 18153 b remit to the Department the tax liability that the distributor has incurred for transactions occurring in the preceding calendar month.

481b.36) SB1285 - 174 - LRB100 08067 HLH 18153 b Sec.

Except as provided hereinafter in this Section, on or before the last day of each calendar month, every person engaged in the business of renting, leasing or letting rooms in a hotel in this State during the preceding calendar month shall SB1285 Engrossed - 175 - LRB100 08067 HLH 18153 b file a return with the Department, stating:

SB1285 - 175 - LRB100 08067 HLH 18153 b If the operator'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 SB1285 Engrossed - 176 - LRB100 08067 HLH 18153 b due by April 30 of such year;

Where the same person has more than 1 business registered with the Department under separate registrations under this SB1285 - 176 - LRB100 08067 HLH 18153 b Act, such person 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.

In his return, the operator shall determine the value of SB1285 Engrossed - 177 - LRB100 08067 HLH 18153 b any consideration other than money received by him in connection with the renting, leasing or letting of rooms in the course of his business and he shall include such value in his return.

If any payment provided for in this Section exceeds the operator's liabilities under this Act, as shown on an original SB1285 - 177 - LRB100 08067 HLH 18153 b return, the Department may authorize the operator to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

If the Department SB1285 Engrossed - 178 - LRB100 08067 HLH 18153 b subsequently determines that all or any part of the credit taken was not actually due to the operator, the operator's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and that operator shall be liable for penalties and interest on such difference.

provided, that for fiscal years ending after June 30, 2001, the amount to be so deposited into the Illinois Sports Facilities Fund and credited to the Advance Account each fiscal year shall be increased from $8,000,000 to the then applicable Advance SB1285 - 178 - LRB100 08067 HLH 18153 b Amount and the required monthly deposits beginning with July 2001 shall be in the amount of 1/8 of the then applicable Advance Amount plus any cumulative deficiencies in those deposits for prior months.

(The deposits of the additional SB1285 Engrossed - 179 - LRB100 08067 HLH 18153 b $8,000,000 or the then applicable Advance Amount, as applicable, during each fiscal year shall be treated as advances of funds to the Illinois Sports Facilities Authority for its corporate purposes to the extent paid to the Authority or its trustee and shall be repaid into the General Revenue Fund in the State Treasury by the State Treasurer on behalf of the Authority pursuant to Section 19 of the Illinois Sports Facilities Authority Act, as amended.

Of the remaining 60% of the amount of total net proceeds prior to August 1, 2011 from the tax imposed by subsection (a) of Section 3 after all required deposits in the Illinois Sports Facilities Fund, the amount equal to 8% of the net revenue SB1285 - 179 - LRB100 08067 HLH 18153 b realized from this Act plus an amount equal to 8% of the net revenue realized from any tax imposed under Section 4.05 of the Chicago World's Fair-1992 Authority Act during the preceding month shall be deposited in the Local Tourism Fund each month SB1285 Engrossed - 180 - LRB100 08067 HLH 18153 b for purposes authorized by Section 605-705 of the Department of Commerce and Economic Opportunity Law (20 ILCS 605/605-705).

Beginning on August 1, SB1285 - 180 - LRB100 08067 HLH 18153 b 2011, an amount equal to 4.5% of the net revenue realized from this Act during the preceding month shall be deposited as follows:

55% of such amount shall be deposited into the Chicago Travel Industry Promotion Fund for the purposes described in SB1285 Engrossed - 181 - LRB100 08067 HLH 18153 b subsection (n) of Section 5 of the Metropolitan Pier and Exposition Authority Act and the remaining 45% of such amount deposited into the International Tourism Fund for the purposes authorized in Section 605-707 of the Department of Commerce and Economic Opportunity Law.

Such annual return to the Department shall include a statement of gross receipts as shown by the operator's last State income SB1285 - 181 - LRB100 08067 HLH 18153 b tax return.

If the total receipts of the business as reported in the State income tax return do not agree with the gross receipts reported to the Department for the same period, the operator shall attach to his annual information return a SB1285 Engrossed - 182 - LRB100 08067 HLH 18153 b schedule showing a reconciliation of the 2 amounts and the reasons for the difference.

The annual return form prescribed by the Department shall include a warning that the person signing the SB1285 - 182 - LRB100 08067 HLH 18153 b return may be liable for perjury.

The foregoing portion of this Section concerning the filing of an annual information return shall not apply to an operator who is not required to file an income tax return with the SB1285 Engrossed - 183 - LRB100 08067 HLH 18153 b United States Government.

An operator has the discretion to determine the manner in which the facility derives the moneys required to pay the SB1285 - 183 - LRB100 08067 HLH 18153 b surcharge imposed under this Section.

In the event that an operator has not filed the applicable returns under the Retailers' Occupation Tax Act for a full calendar year prior to any January 20, then such operator shall pay the SB1285 Engrossed - 184 - LRB100 08067 HLH 18153 b surcharge under this Act pursuant to this item (1) for moneys owed to the Department subject to this Act for the previous calendar year.

SB1285 - 184 - LRB100 08067 HLH 18153 b (C) If the gross receipts received by the live adult entertainment facility during the preceding calendar year, upon the basis of which a tax is imposed under Section 2 of the Retailers' Occupation Tax Act, SB1285 Engrossed - 185 - LRB100 08067 HLH 18153 b are less than $500,000 during the preceding calendar year, and if the operator elects to be subject to this item (2), then the operator shall pay the Department a surcharge of $5,000.

Notwithstanding any other provision of this subsection concerning the time within which an operator may file his or her return, if an operator ceases to operate a live adult SB1285 - 185 - LRB100 08067 HLH 18153 b entertainment facility, then he or she must file a final return under this Act with the Department not more than one calendar month after discontinuing that business.

(c) For each live adult entertainment facility paying the SB1285 Engrossed - 186 - LRB100 08067 HLH 18153 b surcharge as set forth in item (2) of subsection (a) of this Section, the operator must file a return electronically as provided by the Department and remit payment to the Department on an annual basis no later than January 20 covering the previous calendar year.

SB1285 - 186 - LRB100 08067 HLH 18153 b (d) Beginning January 1, 2014, the Department shall pay all proceeds collected from the surcharge imposed under this Act into the Sexual Assault Services and Prevention Fund, less 2% of those proceeds, which shall be paid into the Tax Compliance SB1285 Engrossed - 187 - LRB100 08067 HLH 18153 b and Administration Fund in the State treasury from which it shall be appropriated to the Department to cover the costs of the Department in administering and enforcing the provisions of this Act.

1-1-13.) Section 80.85.

The Property Tax Code is amended by changing Sections 8-35, 17-20, and 17-40 as follows:

(35 ILCS 200/8-35) Sec.

8-35.

Notification requirements;

procedure on protest.

(a) Assessments made by the Department.

Upon completion of its original assessments, the Department shall publish a complete list of the assessments on its website.

in the State "official newspaper." Any person feeling aggrieved by any such SB1285 - 187 - LRB100 08067 HLH 18153 b assessment may, within 10 days of the date of publication of the list, apply to the Department for a review and correction of that assessment.

Upon review of the assessment, the Department shall make any correction as it considers just.

If review of an assessment has been made and notice has been given of the Department's decision, any party to the proceeding who feels aggrieved by the decision, may file an application for hearing.

The application shall be in writing and shall be filed with the Department within 20 days after notice of the decision has been given by certified mail.

Petitions for hearing shall state concisely the mistakes alleged to have been made or the new evidence to be presented.

No action for the judicial review of any assessment decision of the Department shall be allowed unless the party commencing such action has filed an application for a hearing and the Department has acted upon the application.

The extension of taxes on an assessment shall not be delayed by any proceeding under this Section.

In cases where the assessment is revised, the taxes extended upon the assessment, or that part of the taxes as may be appropriate, shall be abated or, if already paid, refunded.

(b) Exemption decisions made by the Department.

Notice of each exemption decision made by the Department under Section 15-25, 16-70, or 16-130 shall be given by certified mail to the applicant for exemption.

If an exemption decision has been made by the Department SB1285 - 188 - LRB100 08067 HLH 18153 b and notice has been given of the Department's decision, any party to the proceeding who feels aggrieved by the decision may file an application for hearing.

The application shall be in writing and shall be filed with the Department within 60 days after notice of the decision has been given by certified mail.

Petitions for hearing shall state concisely the mistakes alleged to have been made or the new evidence to be presented.

If a petition for hearing is filed, the Department shall reconsider the exemption decision and shall grant any party to the proceeding a hearing.

As soon as practical after the reconsideration and hearing, the Department shall issue a notice of decision by mailing the notice by certified mail.

The notice shall set forth the Department's findings of fact and the basis of the decision.

Within 30 days after the mailing of a notice of decision, any party to the proceeding may file with the Director a written request for rehearing in such form as the Department may by rule prescribe, setting forth the grounds on which rehearing is requested.

If rehearing or Departmental review is granted, as soon as practical after the rehearing or Departmental review has been held, the Department shall issue a revised decision to the party or the party's legal representative as a result of the rehearing.

The action of the Department on a petition for hearing shall become final the later of (i) 30 days after issuance of a notice of decision, if no request for rehearing is made, or (ii) if a timely request SB1285 - 189 - LRB100 08067 HLH 18153 b for rehearing is made, upon the issuance of the denial of the request or the issuance of a notice of final decision.

No action for the judicial review of any exemption decision of the Department shall be allowed unless the party commencing the action has filed an application for a hearing and the Department has acted upon the application.

The extension of taxes on an assessment shall not be delayed by any proceeding under this Section.

In cases when the exemption is granted, in whole or in part, the taxes extended upon the assessment, or that part of the taxes as may be appropriate, shall be abated or, if already paid, refunded.

(Source:

P.A.

92-658, eff.

7-16-02.) (35 ILCS 200/17-20) Sec.

17-20.

Hearing on tentative equalization factor.

The Department shall, after publishing on its website the its tentative equalization factor and giving notice of hearing to the public in a newspaper of general circulation in the county, hold a hearing on its estimate not less than 10 days nor more than 30 days from the date of the publication.

The notice shall state the date and time of the hearing, which shall be held in either Chicago or Springfield, the basis for the estimate of the Department, and further information as the Department may prescribe.

The Department shall, after giving a hearing to all interested parties and opportunity for submitting testimony and evidence in support of or adverse to the estimate as the SB1285 - 190 - LRB100 08067 HLH 18153 b Department considers requisite, either confirm or revise the estimate so as to correctly represent the considered judgment of the Department respecting the estimated percentage to be added to or deducted from the aggregate assessment of all locally assessed property in the county except property assessed under Sections 10-110 through 10-140 or 10-170 through 10-200.

Within 30 days after the conclusion of the hearing the Department shall mail to the County Clerk, by certified mail, its determination with respect to such estimated percentage to be added to or deducted from the aggregate assessment.

(Source:

P.A.

91-555, eff.

1-1-00.) (35 ILCS 200/17-40) Sec.

17-40.

Publication of final equalization factor.

The Department shall publish on its website in each county the percentage and equalization factor certified to each county clerk under Section 17-30.

If the percentage differs from the percentage derived from the initial estimate certified under Section 17-15, a statement as to the basis for the final percentage shall also be published.

The Department shall provide the statement to any member of the public upon request.

(Source:

P.A.

79-703;

88-455.) Section 85.

SB1285 - 191 - LRB100 08067 HLH 18153 b (35 ILCS 450/2-45) Sec.

The return shall be SB1285 Engrossed - 188 - LRB100 08067 HLH 18153 b filed on or before the last day of the month after the calendar month for which the return is required.

Purchasers' returns SB1285 - 192 - LRB100 08067 HLH 18153 b must be accompanied by appropriate computer generated magnetic media supporting schedule data in the format required by the Department, unless, as provided by rule, the Department grants an exception upon petition of a purchaser.

98-756, SB1285 Engrossed - 189 - LRB100 08067 HLH 18153 b eff.

(a) If, on or after July 1, 2013, oil or gas is transported off the production unit where severed by the operator, used on the production unit where severed, or if the manufacture and conversion of oil and gas into refined products occurs on the production unit where severed, the operator is responsible for remitting the tax imposed under subsection (a) of Section 2-15, on or before the last day of the month following the end of the calendar month in which the oil and gas is removed from the production unit, and such payment shall be accompanied by a return to the Department showing the gross quantity of oil or gas removed during the month for which the return is filed, the SB1285 - 193 - LRB100 08067 HLH 18153 b price paid therefor, and if no price is paid therefor, the value of the oil and gas, a description of the production unit from which such oil or gas was severed, and the amount of tax.

Operators shall make all payments of that tax to the Department by electronic funds transfer unless, as provided by rule, the Department grants an exception upon petition of an SB1285 Engrossed - 190 - LRB100 08067 HLH 18153 b operator.

To the extent that an operator required to collect the tax imposed by this Act has actually collected that tax, such tax is held in trust for the benefit of the State of SB1285 - 194 - LRB100 08067 HLH 18153 b Illinois.

To the extent that a producer liable for the tax imposed by this Act collects the tax, and any penalties and interest, from an operator, such tax, penalties, and interest SB1285 Engrossed - 191 - LRB100 08067 HLH 18153 b are held in trust by the producer for the benefit of the State of Illinois.

Upon receipt of the application for a certificate of SB1285 - 195 - LRB100 08067 HLH 18153 b registration in proper form, the Department shall issue to the applicant a certificate of registration.

SB1285 Engrossed - 192 - LRB100 08067 HLH 18153 b (h) If any payment provided for in this Section exceeds the operator's liabilities under this Act, as shown on an original return, the operator may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

In addition to the tax collection and reporting responsibilities imposed elsewhere in this Act, a person who is required to pay the tax imposed by SB1285 - 196 - LRB100 08067 HLH 18153 b Section 2a of this Act shall pay the tax to the Department by return showing all fuel purchased, acquired or received and sold, distributed or used during the preceding calendar month including losses of fuel as the result of evaporation or shrinkage due to temperature variations, and such other reasonable information as the Department may require.

Any loss reported that is in SB1285 Engrossed - 193 - LRB100 08067 HLH 18153 b excess of this amount shall be subject to the tax imposed by Section 2a of this Law.

On and after July 1, 2001, for each 6-month period July through December, net losses of fuel (for each category of fuel that is required to be reported on a return) as the result of evaporation or shrinkage due to temperature variations may not exceed 1% of the total gallons in storage at the beginning of each July, plus the receipts of gallonage each July through December, SB1285 - 197 - LRB100 08067 HLH 18153 b minus the gallonage remaining in storage at the end of each December.

The Department may, in its discretion, combine the returns filed under this Section, Section 5, and Section 5a of this SB1285 Engrossed - 194 - LRB100 08067 HLH 18153 b Act.

If any payment provided for in this Section exceeds the receiver's liabilities under this Act, as shown on an original return, the Department may authorize the receiver to credit SB1285 - 198 - LRB100 08067 HLH 18153 b such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

6-20-03.) SB1285 Engrossed - 195 - LRB100 08067 HLH 18153 b (35 ILCS 505/5) (from Ch.

and such other reasonable information SB1285 - 199 - LRB100 08067 HLH 18153 b as the Department may require.

Distributors whose total production of alcohol (whether blended or not) exceeds 10,000 proof gallons per year, based on production during the preceding (calendar) year or as reasonably projected by the Department if one calendar year's SB1285 Engrossed - 196 - LRB100 08067 HLH 18153 b record of production cannot be established, shall file returns between the 1st and 20th days of each calendar month as hereinabove provided.

Only those quantities of combustible gases (example (B) above) which are used or sold by the distributor to be used to propel motor vehicles on the public highways, or which are delivered into a SB1285 - 200 - LRB100 08067 HLH 18153 b storage tank that is located at a facility that has withdrawal facilities which are readily accessible to and are capable of dispensing combustible gases into the fuel supply tanks of motor vehicles, shall be subject to return.

(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 SB1285 Engrossed - 197 - LRB100 08067 HLH 18153 b so that a vehicle cannot pull alongside the dispenser to permit fueling.

All special fuel sold or used for non-highway purposes must SB1285 - 201 - LRB100 08067 HLH 18153 b have a dye added in accordance with Section 4d of this Law.

(3) if the sale is made to the Federal Government or its instrumentalities the SB1285 Engrossed - 198 - LRB100 08067 HLH 18153 b amount sold;

(5) if the sale is made to a privately owned public utility owning and operating 2-axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, then the name and address of such purchaser and the amount sold as SB1285 - 202 - LRB100 08067 HLH 18153 b evidenced by official forms of exemption certificates properly executed and furnished by the purchaser;

SB1285 Engrossed - 199 - LRB100 08067 HLH 18153 b All special fuel sold or used for non-highway purposes must have a dye added in accordance with Section 4d of this Law.

The records, waybills and supporting documents kept by railroads and other common carriers in the regular course of business shall be prima facie evidence of the contents and receipt of cars or tanks covered by those records, waybills or SB1285 - 203 - LRB100 08067 HLH 18153 b supporting documents.

All returns shall be made on forms prepared and SB1285 Engrossed - 200 - LRB100 08067 HLH 18153 b furnished by the Department, and shall contain such other information as the Department may reasonably require.

Losses of motor fuel as the result SB1285 - 204 - LRB100 08067 HLH 18153 b of evaporation or shrinkage due to temperature variations may not exceed 1% of the total gallons in storage at the beginning of the month, plus the receipts of gallonage during the month, minus the gallonage remaining in storage at the end of the month.

On and after July 1, 2001, for each 6-month period January through June, net losses of motor fuel (for each category of motor fuel that is required to be reported on a return) as the result of evaporation or shrinkage due to temperature variations may not exceed 1% of the total gallons in storage at the beginning of SB1285 Engrossed - 201 - LRB100 08067 HLH 18153 b each January, plus the receipts of gallonage each January through June, minus the gallonage remaining in storage at the end of each June.

For purposes of this Section, "net loss" means the number of gallons gained through temperature variations minus the number of gallons lost through temperature variations or evaporation for each of the SB1285 - 205 - LRB100 08067 HLH 18153 b respective 6-month periods.

If the Department subsequently determines that all or any part of the credit taken was not actually due to the distributor, the distributor's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit SB1285 Engrossed - 202 - LRB100 08067 HLH 18153 b taken and that actually due, and that distributor shall be liable for penalties and interest on such difference.

the amount of SB1285 - 206 - LRB100 08067 HLH 18153 b special fuel on hand at the close of business for the preceding calendar month;

The return shall in all other respects be subject to the same provisions and conditions as returns by suppliers licensed SB1285 Engrossed - 203 - LRB100 08067 HLH 18153 b under this Act.

If the Department has reason to believe and does believe that the amount shown on the return as purchased, acquired, received, sold, exported, used, or lost is incorrect, or that an amount of special fuel of the type required by the 1st paragraph of this Section to be reported to the Department by suppliers has not been correctly reported as a purchase, receipt, sale, use, export, or loss the Department shall fix an amount for such purchase, receipt, sale, use, export, or loss according to its best judgment and information, which amount so SB1285 - 207 - LRB100 08067 HLH 18153 b fixed by the Department shall be prima facie correct.

Losses of special fuel as the result of evaporation or shrinkage due to temperature SB1285 Engrossed - 204 - LRB100 08067 HLH 18153 b variations may not exceed 1% of the total gallons in storage at the beginning of the month, plus the receipts of gallonage during the month, minus the gallonage remaining in storage at the end of the month.

On and after July 1, 2001, for each 6-month period July through December, net losses of special fuel (for SB1285 - 208 - LRB100 08067 HLH 18153 b each category of special fuel that is required to be reported on a return) as the result of evaporation or shrinkage due to temperature variations may not exceed 1% of the total gallons in storage at the beginning of each July, plus the receipts of gallonage each July through December, minus the gallonage remaining in storage at the end of each December.

For purposes of this Section, "net loss" means the number of gallons gained through temperature variations minus the number of gallons lost through temperature variations or evaporation for each of the SB1285 Engrossed - 205 - LRB100 08067 HLH 18153 b respective 6-month periods.

The return must be accompanied by appropriate computer-generated magnetic media supporting schedule data in the format required by the Department, unless, as provided by rule, the Department grants SB1285 - 209 - LRB100 08067 HLH 18153 b an exception upon petition of a taxpayer.

(2) if the sale of special fuel is made to a municipal corporation owning and operating a local transportation system for public service in this State, the name and address of such purchaser and the amount sold, as evidenced by official forms of exemption certificates properly executed and furnished by such SB1285 Engrossed - 206 - LRB100 08067 HLH 18153 b purchaser;

(4) if the product sold is special fuel and if the sale is made to a licensed supplier or to a licensed distributor under conditions which qualify the sale for tax SB1285 - 210 - LRB100 08067 HLH 18153 b exemption under Section 6a of this Act, the amount sold and the name, address and license number of such purchaser;

SB1285 Engrossed - 207 - LRB100 08067 HLH 18153 b All special fuel sold or used for non-highway purposes must have a dye added in accordance with Section 4d of this Law.

7-29-10.) SB1285 - 211 - LRB100 08067 HLH 18153 b (35 ILCS 505/13) (from Ch.

Any person who purchases motor fuel in Illinois and uses that motor fuel in another state and that other state imposes a tax on the use of such motor fuel shall be reimbursed and SB1285 Engrossed - 208 - LRB100 08067 HLH 18153 b repaid the amount of Illinois tax paid under Section 2 of this Act on the motor fuel used in such other state.

Any person who purchases motor fuel use tax decals as required by Section 13a.4 and pays an amount of fees for such SB1285 - 212 - LRB100 08067 HLH 18153 b decals that exceeds the amount due shall be reimbursed and repaid the amount of the decal fees that are deemed by the department to be in excess of the amount due.

Claims for such reimbursement must be made to the Department of Revenue, duly verified by the claimant (or by the claimant's legal representative if the claimant has died or SB1285 Engrossed - 209 - LRB100 08067 HLH 18153 b become a person under legal disability), upon forms prescribed by the Department.

The claim shall state facts relating to the overpayment of decal fees, together with such other information as the Department may reasonably SB1285 - 213 - LRB100 08067 HLH 18153 b require.

If, SB1285 Engrossed - 210 - LRB100 08067 HLH 18153 b however, a claim for such reimbursement otherwise meeting the requirements of this Section is filed more than one year but less than 2 years after that date, the claimant shall be reimbursed at the rate of 80% of the amount to which he would have been entitled if his claim had been timely filed.

When the Department has approved any such claim, it shall pay to the claimant (or to the claimant's legal representative, as such if the claimant has died or become a person under legal disability) the reimbursement provided in this Section, out of any moneys appropriated to it for that SB1285 - 214 - LRB100 08067 HLH 18153 b purpose.

The claim shall state SB1285 Engrossed - 211 - LRB100 08067 HLH 18153 b such facts relating to the purchase, importation, manufacture or production of the motor fuel by the claimant as the Department may deem necessary and the time when the loss or nontaxable use occurred, and the circumstances of its loss or the specific purpose for which it was used (as the case may be), together with such other information as the Department may reasonably require.

When the Department approves a claim, the Department shall issue a refund or credit memorandum as requested by the taxpayer, to the distributor or supplier who made the payment for which the refund or credit is being given or, if the distributor or supplier has died or become incompetent, to such SB1285 - 215 - LRB100 08067 HLH 18153 b distributor's or supplier's legal representative, as such.

If it appears unlikely SB1285 Engrossed - 212 - LRB100 08067 HLH 18153 b that the amount appropriated would permit everyone having a claim allowed during the period covered by such appropriation to elect to receive a cash refund, the Department, by rule or regulation, shall provide for the payment of refunds in hardship cases and shall define what types of cases qualify as hardship cases.

If no tax is due and no proceeding is pending to determine SB1285 - 216 - LRB100 08067 HLH 18153 b whether such distributor or supplier is indebted to the Department for tax, the credit memorandum so issued may be assigned and set over by the lawful holder thereof, subject to reasonable rules of the Department, to any other licensed distributor or supplier who is subject to this Act, and the amount thereof applied by the Department against any tax due or to become due under this Act from such assignee.

If the payment for which the distributor's or supplier's claim is filed is held in the protest fund of the State Treasury during the pendency of the claim for credit proceedings pursuant to the order of the court in accordance SB1285 Engrossed - 213 - LRB100 08067 HLH 18153 b with Section 2a of the State Officers and Employees Money Disposition Act and if it is determined by the Department or by the final order of a reviewing court under the Administrative Review Law that the claimant is entitled to all or a part of the credit claimed, the claimant, instead of receiving a credit memorandum from the Department, shall receive a cash refund from the protest fund as provided for in Section 2a of the State Officers and Employees Money Disposition Act.

SB1285 - 217 - LRB100 08067 HLH 18153 b For claims based upon taxes paid on or before December 31, 2000, a claim based upon the use of undyed diesel fuel shall not be allowed except (i) if allowed under the following paragraph or (ii) for undyed diesel fuel used by a commercial vehicle, as that term is defined in Section 1-111.8 of the Illinois Vehicle Code, for any purpose other than operating the commercial vehicle upon the public highways and unlicensed commercial vehicles operating on private property.

SB1285 Engrossed - 214 - LRB100 08067 HLH 18153 b For claims based upon taxes paid on or after January 1, 2000, a claim based upon the use of undyed diesel fuel shall not be allowed except (i) if allowed under the preceding paragraph or (ii) for claims for the following:

(2) Undyed diesel fuel used by a manufacturer on SB1285 - 218 - LRB100 08067 HLH 18153 b private property in the research and development, as defined in Section 1.29, of machinery or equipment intended for manufacture.

Claims shall be SB1285 Engrossed - 215 - LRB100 08067 HLH 18153 b limited to commercial motor vehicles that are operated for both highway purposes and any purposes other than operating such vehicles upon the public highways.

(8) Beginning on the effective date of this amendatory SB1285 - 219 - LRB100 08067 HLH 18153 b Act of the 94th General Assembly, undyed diesel fuel used by tugs and spotter equipment to shift vehicles or parcels on both private and airport property.

For the purposes of this item (8), "tug" means a vehicle designed SB1285 Engrossed - 216 - LRB100 08067 HLH 18153 b for use on airport property that shifts custom-designed containers of parcels from loading docks to aircraft, and "spotter equipment" means a vehicle designed for use on both private and airport property that shifts trailers containing parcels between staging areas and loading docks.

Any claim for refund of unintentionally mixed undyed diesel fuel and dyed diesel fuel shall be supported by documentation showing the date and location of the unintentional mixing, the SB1285 - 220 - LRB100 08067 HLH 18153 b number of gallons involved, the disposition of the mixed diesel fuel, and any other information that the Department may reasonably require.

For purposes of claims for refund, "loss" means the reduction of motor fuel resulting from fire, theft, spillage, spoilage, leakage, or any other provable cause, but does not SB1285 Engrossed - 217 - LRB100 08067 HLH 18153 b include a reduction resulting from evaporation, or shrinkage due to temperature variations.

Such return shall be made on SB1285 - 221 - LRB100 08067 HLH 18153 b such forms as the Department shall prescribe and shall contain the following information:

The total proprietary capital and total long-term debt as of the beginning and end of the taxable period as set forth on the balance sheets included in the taxpayer's SB1285 Engrossed - 218 - LRB100 08067 HLH 18153 b annual report to the Illinois Commerce Commission for the taxable period;

The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Department the SB1285 - 222 - LRB100 08067 HLH 18153 b remaining amount of tax herein imposed and due for the taxable period.

If any payment provided for in this Section exceeds the SB1285 Engrossed - 219 - LRB100 08067 HLH 18153 b taxpayer's liabilities under this Act, as shown on an original return, the Department may authorize the taxpayer to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

The address of his principal place of business, and the address of the principal place of business (if that is SB1285 - 223 - LRB100 08067 HLH 18153 b a different address) from which he engages in the business of distributing, supplying, furnishing or selling gas in this State;

Gross receipts which were received by him from customers during the preceding calendar month from such business, including budget plan and other customer-owned amounts applied during such month in payment of charges SB1285 Engrossed - 220 - LRB100 08067 HLH 18153 b includible in gross receipts, and upon the basis of which the tax is imposed;

If the taxpayer's average monthly tax liability to the Department does not exceed $100.00, the Department may authorize his returns to be filed on a quarter annual basis, SB1285 - 224 - LRB100 08067 HLH 18153 b with the return for January, February and March of a given year being due by April 30 of such year;

SB1285 Engrossed - 221 - LRB100 08067 HLH 18153 b Such quarter annual and annual returns, as to form and substance, shall be subject to the same requirements as monthly returns.

Such determination shall be subject to review and revision by the Department in the same manner as is provided in this Act for SB1285 - 225 - LRB100 08067 HLH 18153 b the correction of returns.

Each taxpayer whose average monthly liability to the Department under this Act was $10,000 or more during the preceding calendar year, excluding the month of highest liability and the month of lowest liability in such calendar year, and who is not operated by a unit of local government, shall make estimated payments to the Department on or before the 7th, 15th, 22nd and last day of the month during which tax liability to the Department is incurred in an amount not less than the lower of either 22.5% of the taxpayer's actual tax liability for the month or 25% of the taxpayer's actual tax SB1285 Engrossed - 222 - LRB100 08067 HLH 18153 b liability for the same calendar month of the preceding year.

SB1285 - 226 - LRB100 08067 HLH 18153 b If the Director finds that the information required for the making of an accurate return cannot reasonably be compiled by a taxpayer within 15 days after the close of the calendar month for which a return is to be made, he may grant an extension of time for the filing of such return for a period of not to exceed 31 calendar days.

All such deposits, including any made before the effective date of this amendatory Act of 1975 with the SB1285 Engrossed - 223 - LRB100 08067 HLH 18153 b Department, shall be credited against the taxpayer's liabilities under this Act.

If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original SB1285 - 227 - LRB100 08067 HLH 18153 b return, the Department may authorize the taxpayer to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

A return SB1285 Engrossed - 224 - LRB100 08067 HLH 18153 b with respect to the tax imposed by Section 2a.1 shall be made by every person for any taxable period for which such person is liable for such tax.

The total kilowatt-hours of electricity distributed by a taxpayer, other than an electric SB1285 - 228 - LRB100 08067 HLH 18153 b cooperative, in this State for the taxable period covered by the return;

The taxpayer making the return herein provided for shall, at SB1285 Engrossed - 225 - LRB100 08067 HLH 18153 b the time of making such return, pay to the Department the remaining amount of tax herein imposed and due for the taxable period.

If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original return, the taxpayer may credit such excess payment against liability subsequently to be remitted to the Department under SB1285 - 229 - LRB100 08067 HLH 18153 b this Act, in accordance with reasonable rules adopted by the Department.

Except as provided hereinafter in this Section, on or before the last day of each month, each retailer maintaining a place of business in this State shall SB1285 Engrossed - 226 - LRB100 08067 HLH 18153 b make a return to the Department for the preceding calendar month, stating:

Gross charges which were billed by him during the preceding calendar month and upon the basis of which the SB1285 - 230 - LRB100 08067 HLH 18153 b tax is imposed;

Any taxpayer who has average monthly tax billings due to the Department under this Act and the Simplified Municipal Telecommunications Tax Act that exceed $1,000 shall make all payments by electronic funds SB1285 Engrossed - 227 - LRB100 08067 HLH 18153 b transfer as required by rules of the Department and shall file the return required by this Section by electronic means as required by rules of the Department.

If the retailer is otherwise required to file a monthly or SB1285 - 231 - LRB100 08067 HLH 18153 b quarterly return and if the retailer's average monthly tax billings due to the Department under this Act and the Simplified Municipal Telecommunications Tax Act do not exceed $400, the Department may authorize his or her return to be filed on an annual basis, with the return for a given year being due by January 31st of the following year.

Notwithstanding any other provision of this Article containing 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 Article, such retailer shall file a final return SB1285 Engrossed - 228 - LRB100 08067 HLH 18153 b under this Article with the Department not more than one month after discontinuing such business.

Each retailer whose average monthly liability to the Department under this Article and the Simplified Municipal Telecommunications Tax Act was $25,000 or more during the preceding calendar year, excluding the month of highest liability and the month of lowest liability in such calendar year, and who is not operated by a unit of local government, shall make estimated payments to the Department on or before the 7th, 15th, 22nd and last day of the month during which tax SB1285 - 232 - LRB100 08067 HLH 18153 b collection liability to the Department is incurred in an amount not less than the lower of either 22.5% of the retailer's actual tax collections for the month or 25% of the retailer's actual tax collections for the same calendar month of the preceding year.

Any outstanding credit, approved by the Department, arising from the retailer's overpayment of its final liability for any month may be applied to reduce the amount of any subsequent quarter monthly payment or credited against the final liability of the retailer's return for any SB1285 Engrossed - 229 - LRB100 08067 HLH 18153 b subsequent month.

No discount may be claimed by a SB1285 - 233 - LRB100 08067 HLH 18153 b retailer on returns not timely filed and for taxes not timely remitted.

If the Department subsequently determines that all or any part of the credit taken was not actually due to the retailer, the retailer's discount shall be reduced by an amount equal to the difference SB1285 Engrossed - 230 - LRB100 08067 HLH 18153 b between the discount as applied to the credit taken and that actually due, and that retailer shall be liable for penalties and interest on such difference.

(2) beginning on the first day of the first calendar month to occur on or after the effective date of this amendatory Act of the 98th General Assembly, an amount equal to 1/12 of 5% of the cash receipts collected during the preceding fiscal year by the Audit Bureau of the Department from the tax under this Act and the Simplified SB1285 - 234 - LRB100 08067 HLH 18153 b Municipal Telecommunications Tax Act shall be paid each month into the Tax Compliance and Administration Fund;

On and after February 1, 1998, however, of the moneys received by the Department of Revenue pursuant to the additional taxes imposed by Public Act 90-548, one-half shall be deposited into the School Infrastructure Fund and one-half SB1285 Engrossed - 231 - LRB100 08067 HLH 18153 b shall be deposited into the Common School Fund.

The Simplified Municipal Telecommunications SB1285 - 235 - LRB100 08067 HLH 18153 b Tax Act is amended by changing Section 5-50 as follows:

(2) The address of its principal place of business or SB1285 Engrossed - 232 - LRB100 08067 HLH 18153 b the address of the principal place of business (if that is a different address) from which it engages in the business of transmitting telecommunications;

SB1285 - 236 - LRB100 08067 HLH 18153 b (9) Such other reasonable information as the Department may require.

(c) If the retailer's average monthly tax billings due to SB1285 Engrossed - 233 - LRB100 08067 HLH 18153 b the Department under this Act and the Telecommunications Excise Tax Act do not exceed $1,000, the Department may authorize such retailer's 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 30th of that year;

(d) If the retailer is otherwise required to file a monthly or quarterly return and if the retailer's average monthly tax billings due to the Department under this Act and the Telecommunications Excise Tax Act do not exceed $400, the Department may authorize such retailer's return to be filed on SB1285 - 237 - LRB100 08067 HLH 18153 b an annual basis, with the return for a given year being due by January 31st of the following year.

(e) Each retailer whose average monthly remittance to the Department under this Act and the Telecommunications Excise Tax Act was $25,000 or more during the preceding calendar year, excluding the month of highest remittance and the month of lowest remittance in such calendar year, and who is not operated by a unit of local government, shall make estimated payments to the Department on or before the 7th, 15th, 22nd, and last day of the month during which the tax remittance is owed to the Department in an amount not less than the lower of SB1285 Engrossed - 234 - LRB100 08067 HLH 18153 b either 22.5% of the retailer's actual tax collections for the month or 25% of the retailer's actual tax collections for the same calendar month of the preceding year.

If any quarter-monthly payment is not paid at the time or in the amount required by this Section, the retailer shall be liable for penalty and interest on the difference between the minimum amount due as a payment and the amount of such payment actually and timely paid, except insofar as the retailer has SB1285 - 238 - LRB100 08067 HLH 18153 b previously made payments for that month to the Department or received credits in excess of the minimum payments previously due.

(g) In making such return, the retailer shall determine the SB1285 Engrossed - 235 - LRB100 08067 HLH 18153 b value of any consideration other than money received by it and such retailer shall include the value in its return.

The Department shall immediately pay over to the State Treasurer, ex officio, as trustee, 99.5% of all taxes, penalties, and interest collected SB1285 - 239 - LRB100 08067 HLH 18153 b hereunder for deposit into the Municipal Telecommunications Fund, which is hereby created.

SB1285 Engrossed - 236 - LRB100 08067 HLH 18153 b The named municipalities shall be those municipalities identified by a retailer in such retailer's return as having imposed the tax authorized by the Act.

The amount of money to be paid to each municipality shall be the amount (not including credit memoranda) collected hereunder during the second preceding calendar month by the Department, plus an amount the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality, and not including any amount that the Department determines is necessary to offset any amounts amount that were payable to a different taxing body but were erroneously paid to the municipality, less 0.5% of the amount to be paid to each municipality, which shall be transferred SB1285 - 240 - LRB100 08067 HLH 18153 b into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department in administering and enforcing the provisions of this Act, on behalf of such municipality.

When certifying to the Comptroller the amount of a monthly disbursement to a municipality under this Section, the Department shall increase or decrease the amount by an amount SB1285 Engrossed - 237 - LRB100 08067 HLH 18153 b necessary to offset any misallocation of previous disbursements.

The Electricity Excise Tax Law is amended by SB1285 - 241 - LRB100 08067 HLH 18153 b changing Sections 2-9 and 2-11 as follows:

(2) The address of the delivering supplier's principal place of business and the address of the principal place of SB1285 Engrossed - 238 - LRB100 08067 HLH 18153 b business (if that is a different address) from which the delivering supplier engaged in the business of delivering electricity in this State.

(5.5) The amount of credits to which the taxpayer is entitled on account of purchases made under Section 8-403.1 SB1285 - 242 - LRB100 08067 HLH 18153 b of the Public Utilities Act.

SB1285 Engrossed - 239 - LRB100 08067 HLH 18153 b with the return for April, May and June of a given year being due by July 31 of such year;

Notwithstanding any other provision in this Law concerning the time within which a delivering supplier may file a return, SB1285 - 243 - LRB100 08067 HLH 18153 b any such delivering supplier who ceases to engage in a kind of business which makes the person responsible for filing returns under this Law shall file a final return under this Law with the Department not more than one month after discontinuing such business.

Each delivering supplier whose average monthly liability to the Department under this Law was $10,000 or more during the preceding calendar year, excluding the month of highest liability and the month of lowest liability in such calendar year, and who is not operated by a unit of local government, shall make estimated payments to the Department on or before SB1285 Engrossed - 240 - LRB100 08067 HLH 18153 b the 7th, 15th, 22nd and last day of the month during which tax liability to the Department is incurred in an amount not less than the lower of either 22.5% of such delivering supplier's actual tax liability for the month or 25% of such delivering supplier's actual tax liability for the same calendar month of the preceding year.

If any quarter-monthly payment is not paid at SB1285 - 244 - LRB100 08067 HLH 18153 b the time or in the amount required by this Section, such delivering supplier shall be liable for penalty and interest on the difference between the minimum amount due as a payment and the amount of such payment actually and timely paid, except insofar as such delivering supplier has previously made payments for that month to the Department in excess of the minimum payments previously due.

If the Director finds that the information required for the making of an accurate return cannot reasonably be compiled by such delivering supplier within 15 days after the close of the calendar month for which a return is to be made, the Director SB1285 Engrossed - 241 - LRB100 08067 HLH 18153 b may grant an extension of time for the filing of such return for a period not to exceed 31 calendar days.

The delivering supplier making the return provided for in SB1285 - 245 - LRB100 08067 HLH 18153 b this Section shall, at the time of making such return, pay to the Department the amount of tax imposed by this Law.

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 SB1285 Engrossed - 242 - LRB100 08067 HLH 18153 b payments required by rules of the Department by electronic funds transfer.

SB1285 - 246 - LRB100 08067 HLH 18153 b Through June 30, 2004, each month the Department shall pay into the Public Utility Fund in the State treasury an amount determined by the Director to be equal to 3.0% of the funds received by the Department pursuant to this Section.

SB1285 Engrossed - 243 - LRB100 08067 HLH 18153 b (Source:

(2) The aggregate purchase price paid by the SB1285 - 247 - LRB100 08067 HLH 18153 b self-assessing purchaser for the distribution, supply, furnishing, sale, transmission and delivery of such electricity to or for the purchaser during the preceding calendar month, including budget plan and other purchaser-owned amounts applied during such month in payment of charges includible in the purchase price, and upon the basis of which the tax is imposed.

SB1285 Engrossed - 244 - LRB100 08067 HLH 18153 b In making such return the self-assessing purchaser may use any reasonable method to derive reportable "purchase price" from the self-assessing purchaser's records.

If the average monthly tax liability of the self-assessing SB1285 - 248 - LRB100 08067 HLH 18153 b purchaser to the Department does not exceed $1,000, the Department may authorize the self-assessing purchaser's returns to be filed on an annual basis, with the return for a given year being due by January 31 of the following year.

Notwithstanding any other provision in this Law concerning the time within which a self-assessing purchaser may file a return, any such self-assessing purchaser who ceases to be responsible for filing returns under this Law shall file a SB1285 Engrossed - 245 - LRB100 08067 HLH 18153 b final return under this Law with the Department not more than one month thereafter.

The amount of such quarter-monthly payments shall be credited SB1285 - 249 - LRB100 08067 HLH 18153 b against the final tax liability of the self-assessing purchaser's return for that month.

If any quarter-monthly payment is not paid at the time or in the amount required by this Section, such person shall be liable for penalty and interest on the SB1285 Engrossed - 246 - LRB100 08067 HLH 18153 b difference between the minimum amount due as a payment and the amount of such payment actually and timely paid, except insofar as such person has previously made payments for that month to the Department in excess of the minimum payments previously due.

All such deposits shall be SB1285 - 250 - LRB100 08067 HLH 18153 b credited against such self-assessing purchaser's liabilities under this Law.

SB1285 Engrossed - 247 - LRB100 08067 HLH 18153 b Until October 1, 2002, a self-assessing purchaser who has an average monthly tax liability of $10,000 or more shall make all payments required by rules of the Department by electronic funds transfer.

All self-assessing purchasers required to make payments by electronic funds transfer and any self-assessing SB1285 - 251 - LRB100 08067 HLH 18153 b purchasers authorized to voluntarily make payments by electronic funds transfer shall make those payments in the manner authorized by the Department.

Through June 30, 2004, each month the Department shall pay SB1285 Engrossed - 248 - LRB100 08067 HLH 18153 b into the Public Utility Fund in the State treasury an amount determined by the Director to be equal to 3.0% of the funds received by the Department pursuant to this Section.

SB1285 - 252 - LRB100 08067 HLH 18153 b (50 ILCS 470/31) Sec.

(a) If the corporate authorities of a political subdivision have established a STAR bond district and have elected to impose a tax by ordinance pursuant to subsection (b) or (c) of this Section, each year after the date of the adoption of the ordinance and until all STAR bond project costs and all political subdivision obligations financing the STAR bond project costs, if any, have been paid in accordance with the STAR bond project plans, but in no event longer than the maximum maturity date of the last of the STAR bonds issued for SB1285 Engrossed - 249 - LRB100 08067 HLH 18153 b projects in the STAR bond district, all amounts generated by the retailers' occupation tax and service occupation tax shall be collected and the tax shall be enforced by the Department of Revenue in the same manner as all retailers' occupation taxes and service occupation taxes imposed in the political subdivision imposing the tax.

The corporate authorities of the political subdivision shall deposit the proceeds of the taxes imposed under subsections (b) and (c) into either (i) a special fund held by the corporate authorities of the political subdivision called the STAR Bonds Tax Allocation Fund for the purpose of paying STAR bond project costs and obligations incurred in the payment of those costs if such taxes are designated as pledged STAR revenues by resolution or ordinance of the political subdivision or (ii) the political subdivision's general corporate fund if such taxes are not SB1285 - 253 - LRB100 08067 HLH 18153 b designated as pledged STAR revenues by resolution or ordinance.

(b) The corporate authorities of a political subdivision SB1285 Engrossed - 250 - LRB100 08067 HLH 18153 b that has established a STAR bond district under this Act may, by ordinance or resolution, impose a STAR Bond Retailers' Occupation Tax upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State's government, at retail in the STAR bond district at a rate not to exceed 1% of the gross receipts from the sales made in the course of that business, to be imposed only in 0.25% increments.

The tax may not be imposed on sales of tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act, including but not limited to, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption), prescription and nonprescription medicines, SB1285 - 254 - LRB100 08067 HLH 18153 b drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use.

The SB1285 Engrossed - 251 - LRB100 08067 HLH 18153 b certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable under any ordinance or resolution enacted pursuant to this subsection without registering separately with the Department under such ordinance or resolution or under this subsection.

In the administration of, and compliance with, this subsection, the Department and persons who are subject to this subsection shall have the same rights, remedies, privileges, immunities, powers, and duties, and be subject to the same SB1285 - 255 - LRB100 08067 HLH 18153 b conditions, restrictions, limitations, penalties, exclusions, exemptions, and definitions of terms and employ the same modes of procedure, as are prescribed in Sections 1, 1a through 1o, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c through 2h, 3 (except as to the disposition of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the Retailers' Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein.

If a tax is imposed under this subsection (b), a tax shall SB1285 Engrossed - 252 - LRB100 08067 HLH 18153 b also be imposed under subsection (c) of this Section.

The tax may not be imposed on sales of tangible personal property taxed at the 1% rate under the Service Occupation Tax Act, including but not limited to, food for SB1285 - 256 - LRB100 08067 HLH 18153 b human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption), prescription and nonprescription medicines, drugs, medical appliances, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, and insulin, urine testing materials, syringes, and needles used by diabetics, for SB1285 Engrossed - 253 - LRB100 08067 HLH 18153 b human use.

The Department of Revenue shall have full power to administer and enforce this subsection, to collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine SB1285 - 257 - LRB100 08067 HLH 18153 b all rights to credit memoranda arising on account of the erroneous payment of tax or penalty under this subsection.

In the administration of, and compliance with this subsection, the Department and persons who are subject to this subsection shall have the same rights, remedies, privileges, immunities, powers, and duties, and be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions, and definitions of terms and employ the same modes of procedure as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 (in respect to all provisions therein other than the State rate of tax), 4 (except that the reference to the State shall be to SB1285 Engrossed - 254 - LRB100 08067 HLH 18153 b the STAR bond district), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the political subdivision), 9 (except as to the disposition of taxes and penalties collected, and except that the returned merchandise credit for this tax may not be taken against any State tax), 10, 11, 12 (except the reference therein to Section 2b of the Retailers' Occupation Tax Act), 13 (except that any reference to the State shall mean the political subdivision), the first paragraph of Section 15, and Sections 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein.

(d) Persons subject to any tax imposed under this Section SB1285 - 258 - LRB100 08067 HLH 18153 b may reimburse themselves for their seller's tax liability under this Section by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State taxes that sellers are required to collect under the Use Tax Act, in accordance with such bracket schedules as the Department may prescribe.

Whenever the Department determines that a refund should 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 SB1285 Engrossed - 255 - LRB100 08067 HLH 18153 b from the Department.