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| 1 | AN ACT concerning firearms.
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| 2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
| 3 | represented in the General Assembly:
| ||||||||||||||||||||||||
| 4 | Section 5. The State Finance Act is amended by adding | ||||||||||||||||||||||||
| 5 | Sections 5.875 and 6z-101 as follows:
| ||||||||||||||||||||||||
| 6 | (30 ILCS 105/5.875 new) | ||||||||||||||||||||||||
| 7 | Sec. 5.875. The Firearm Sales Tax Trust Fund.
| ||||||||||||||||||||||||
| 8 | (30 ILCS 105/6z-101 new) | ||||||||||||||||||||||||
| 9 | Sec. 6z-101. Firearm Sales Tax Trust Fund. The Firearm | ||||||||||||||||||||||||
| 10 | Sales Tax Trust Fund is created as a special fund in the State | ||||||||||||||||||||||||
| 11 | Treasury. Subject to appropriation, moneys in the Fund shall be | ||||||||||||||||||||||||
| 12 | used by the Department of Human Services to make grants to | ||||||||||||||||||||||||
| 13 | mental health services and crime victim services. "Crime | ||||||||||||||||||||||||
| 14 | victim" has the same meaning as in Section 3 of the Rights of | ||||||||||||||||||||||||
| 15 | Crime Victims and Witnesses Act.
| ||||||||||||||||||||||||
| 16 | Section 10. The Use Tax Act is amended by changing Sections | ||||||||||||||||||||||||
| 17 | 3-10 and 9 as follows:
| ||||||||||||||||||||||||
| 18 | (35 ILCS 105/3-10)
| ||||||||||||||||||||||||
| 19 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||||||||||||||||||||
| 20 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | either the selling price or the
fair market value, if any, of | ||||||
| 2 | the tangible personal property. In all cases
where property | ||||||
| 3 | functionally used or consumed is the same as the property that
| ||||||
| 4 | was purchased at retail, then the tax is imposed on the selling | ||||||
| 5 | price of the
property. In all cases where property functionally | ||||||
| 6 | used or consumed is a
by-product or waste product that has been | ||||||
| 7 | refined, manufactured, or produced
from property purchased at | ||||||
| 8 | retail, then the tax is imposed on the lower of the
fair market | ||||||
| 9 | value, if any, of the specific property so used in this State | ||||||
| 10 | or on
the selling price of the property purchased at retail. | ||||||
| 11 | For purposes of this
Section "fair market value" means the | ||||||
| 12 | price at which property would change
hands between a willing | ||||||
| 13 | buyer and a willing seller, neither being under any
compulsion | ||||||
| 14 | to buy or sell and both having reasonable knowledge of the
| ||||||
| 15 | relevant facts. The fair market value shall be established by | ||||||
| 16 | Illinois sales by
the taxpayer of the same property as that | ||||||
| 17 | functionally used or consumed, or if
there are no such sales by | ||||||
| 18 | the taxpayer, then comparable sales or purchases of
property of | ||||||
| 19 | like kind and character in Illinois.
| ||||||
| 20 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 21 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 22 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 23 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
| 24 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
| 25 | respect to sales tax holiday items as defined in Section 3-6 of | ||||||
| 26 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
| |||||||
| |||||||
| 1 | With respect to gasohol, the tax imposed by this Act | ||||||
| 2 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
| 3 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
| 4 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
| 5 | before December 31, 2018, and (iii) 100% of the proceeds of | ||||||
| 6 | sales made
thereafter.
If, at any time, however, the tax under | ||||||
| 7 | this Act on sales of gasohol is
imposed at the
rate of 1.25%, | ||||||
| 8 | then the tax imposed by this Act applies to 100% of the | ||||||
| 9 | proceeds
of sales of gasohol made during that time.
| ||||||
| 10 | With respect to majority blended ethanol fuel, the tax | ||||||
| 11 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
| 12 | made on or after July 1, 2003 and on or before
December
31, | ||||||
| 13 | 2018 but applies to 100% of the proceeds of sales made | ||||||
| 14 | thereafter.
| ||||||
| 15 | With respect to biodiesel blends with no less than 1% and | ||||||
| 16 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
| 17 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
| 18 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
| 19 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
| 20 | the tax under this Act on sales of biodiesel blends
with no | ||||||
| 21 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
| 22 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
| 23 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
| 24 | 1% and no more than 10% biodiesel
made
during that time.
| ||||||
| 25 | With respect to 100% biodiesel and biodiesel blends with | ||||||
| 26 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
| |||||||
| |||||||
| 1 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
| 2 | after July 1, 2003 and on or before
December 31, 2018 but | ||||||
| 3 | applies to 100% of the proceeds of sales made
thereafter.
| ||||||
| 4 | With respect to food for human consumption that is to be | ||||||
| 5 | consumed off the
premises where it is sold (other than | ||||||
| 6 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 7 | prepared for immediate consumption) and prescription and
| ||||||
| 8 | nonprescription medicines, drugs, medical appliances, | ||||||
| 9 | modifications to a motor
vehicle for the purpose of rendering | ||||||
| 10 | it usable by a person with a disability, and
insulin, urine | ||||||
| 11 | testing materials, syringes, and needles used by diabetics, for
| ||||||
| 12 | human use, the tax is imposed at the rate of 1%. For the | ||||||
| 13 | purposes of this
Section, until September 1, 2009: the term | ||||||
| 14 | "soft drinks" means any complete, finished, ready-to-use,
| ||||||
| 15 | non-alcoholic drink, whether carbonated or not, including but | ||||||
| 16 | not limited to
soda water, cola, fruit juice, vegetable juice, | ||||||
| 17 | carbonated water, and all other
preparations commonly known as | ||||||
| 18 | soft drinks of whatever kind or description that
are contained | ||||||
| 19 | in any closed or sealed bottle, can, carton, or container,
| ||||||
| 20 | regardless of size; but "soft drinks" does not include coffee, | ||||||
| 21 | tea, non-carbonated
water, infant formula, milk or milk | ||||||
| 22 | products as defined in the Grade A
Pasteurized Milk and Milk | ||||||
| 23 | Products Act, or drinks containing 50% or more
natural fruit or | ||||||
| 24 | vegetable juice.
| ||||||
| 25 | Notwithstanding any other provisions of this
Act, | ||||||
| 26 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| |||||||
| |||||||
| 1 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 2 | drinks" do not include beverages that contain milk or milk | ||||||
| 3 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 4 | than 50% of vegetable or fruit juice by volume. | ||||||
| 5 | Until August 1, 2009, and notwithstanding any other | ||||||
| 6 | provisions of this
Act, "food for human consumption that is to | ||||||
| 7 | be consumed off the premises where
it is sold" includes all | ||||||
| 8 | food sold through a vending machine, except soft
drinks and | ||||||
| 9 | food products that are dispensed hot from a vending machine,
| ||||||
| 10 | regardless of the location of the vending machine. Beginning | ||||||
| 11 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 12 | this Act, "food for human consumption that is to be consumed | ||||||
| 13 | off the premises where it is sold" includes all food sold | ||||||
| 14 | through a vending machine, except soft drinks, candy, and food | ||||||
| 15 | products that are dispensed hot from a vending machine, | ||||||
| 16 | regardless of the location of the vending machine.
| ||||||
| 17 | Notwithstanding any other provisions of this
Act, | ||||||
| 18 | beginning September 1, 2009, "food for human consumption that | ||||||
| 19 | is to be consumed off the premises where
it is sold" does not | ||||||
| 20 | include candy. For purposes of this Section, "candy" means a | ||||||
| 21 | preparation of sugar, honey, or other natural or artificial | ||||||
| 22 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 23 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 24 | pieces. "Candy" does not include any preparation that contains | ||||||
| 25 | flour or requires refrigeration. | ||||||
| 26 | Notwithstanding any other provisions of this
Act, | ||||||
| |||||||
| |||||||
| 1 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 2 | drugs" does not include grooming and hygiene products. For | ||||||
| 3 | purposes of this Section, "grooming and hygiene products" | ||||||
| 4 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 5 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 6 | lotions and screens, unless those products are available by | ||||||
| 7 | prescription only, regardless of whether the products meet the | ||||||
| 8 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 9 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 10 | use that contains a label that identifies the product as a drug | ||||||
| 11 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 12 | label includes: | ||||||
| 13 | (A) A "Drug Facts" panel; or | ||||||
| 14 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 15 | list of those ingredients contained in the compound, | ||||||
| 16 | substance or preparation. | ||||||
| 17 | Beginning January 1, 2017, in addition to all other rates | ||||||
| 18 | of tax imposed under this Act, a surcharge of 18% is imposed on | ||||||
| 19 | the selling price of firearms and firearm ammunition. "Firearm" | ||||||
| 20 | and "firearm ammunition" have the meanings ascribed to them in | ||||||
| 21 | Section 1.1 of the Firearm Owners Identification Card Act. | ||||||
| 22 | Beginning on the effective date of this amendatory Act of | ||||||
| 23 | the 98th General Assembly, "prescription and nonprescription | ||||||
| 24 | medicines and drugs" includes medical cannabis purchased from a | ||||||
| 25 | registered dispensing organization under the Compassionate Use | ||||||
| 26 | of Medical Cannabis Pilot Program Act. | ||||||
| |||||||
| |||||||
| 1 | If the property that is purchased at retail from a retailer | ||||||
| 2 | is acquired
outside Illinois and used outside Illinois before | ||||||
| 3 | being brought to Illinois
for use here and is taxable under | ||||||
| 4 | this Act, the "selling price" on which
the tax is computed | ||||||
| 5 | shall be reduced by an amount that represents a
reasonable | ||||||
| 6 | allowance for depreciation for the period of prior out-of-state | ||||||
| 7 | use.
| ||||||
| 8 | (Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15.)
| ||||||
| 9 | (35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||||||
| 10 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
| 11 | and
trailers that are required to be registered with an agency | ||||||
| 12 | of this State,
each retailer
required or authorized to collect | ||||||
| 13 | the tax imposed by this Act shall pay
to the Department the | ||||||
| 14 | amount of such tax (except as otherwise provided)
at the time | ||||||
| 15 | when he is required to file his return for the period during
| ||||||
| 16 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
| 17 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
| 18 | per calendar
year, whichever is greater, which is allowed to | ||||||
| 19 | reimburse the retailer
for expenses incurred in collecting the | ||||||
| 20 | tax, keeping records, preparing
and filing returns, remitting | ||||||
| 21 | the tax and supplying data to the
Department on request. In the | ||||||
| 22 | case of retailers who report and pay the
tax on a transaction | ||||||
| 23 | by transaction basis, as provided in this Section,
such | ||||||
| 24 | discount shall be taken with each such tax remittance instead | ||||||
| 25 | of
when such retailer files his periodic return. The Department | ||||||
| |||||||
| |||||||
| 1 | may disallow the discount for retailers whose certificate of | ||||||
| 2 | registration is revoked at the time the return is filed, but | ||||||
| 3 | only if the Department's decision to revoke the certificate of | ||||||
| 4 | registration has become final. A retailer need not remit
that | ||||||
| 5 | part of any tax collected by him to the extent that he is | ||||||
| 6 | required
to remit and does remit the tax imposed by the | ||||||
| 7 | Retailers' Occupation
Tax Act, with respect to the sale of the | ||||||
| 8 | same property. | ||||||
| 9 | Where such tangible personal property is sold under a | ||||||
| 10 | conditional
sales contract, or under any other form of sale | ||||||
| 11 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 12 | extended beyond the close of
the period for which the return is | ||||||
| 13 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
| 14 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
| 15 | to be registered with an agency of this State),
may collect for | ||||||
| 16 | each
tax return period, only the tax applicable to that part of | ||||||
| 17 | the selling
price actually received during such tax return | ||||||
| 18 | period. | ||||||
| 19 | Except as provided in this Section, on or before the | ||||||
| 20 | twentieth day of each
calendar month, such retailer shall file | ||||||
| 21 | a return for the preceding
calendar month. Such return shall be | ||||||
| 22 | filed on forms prescribed by the
Department and shall furnish | ||||||
| 23 | such information as the Department may
reasonably require. | ||||||
| 24 | The Department may require returns to be filed on a | ||||||
| 25 | quarterly basis.
If so required, a return for each calendar | ||||||
| 26 | quarter shall be filed on or
before the twentieth day of the | ||||||
| |||||||
| |||||||
| 1 | calendar month following the end of such
calendar quarter. The | ||||||
| 2 | taxpayer shall also file a return with the
Department for each | ||||||
| 3 | of the first two months of each calendar quarter, on or
before | ||||||
| 4 | the twentieth day of the following calendar month, stating: | ||||||
| 5 | 1. The name of the seller; | ||||||
| 6 | 2. The address of the principal place of business from | ||||||
| 7 | which he engages
in the business of selling tangible | ||||||
| 8 | personal property at retail in this State; | ||||||
| 9 | 3. The total amount of taxable receipts received by him | ||||||
| 10 | during the
preceding calendar month from sales of tangible | ||||||
| 11 | personal property by him
during such preceding calendar | ||||||
| 12 | month, including receipts from charge and
time sales, but | ||||||
| 13 | less all deductions allowed by law; | ||||||
| 14 | 4. The amount of credit provided in Section 2d of this | ||||||
| 15 | Act; | ||||||
| 16 | 5. The amount of tax due; | ||||||
| 17 | 5-5. The signature of the taxpayer; and | ||||||
| 18 | 6. Such other reasonable information as the Department | ||||||
| 19 | may
require. | ||||||
| 20 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 21 | the proper notice
and demand for signature by the Department, | ||||||
| 22 | the return shall be considered
valid and any amount shown to be | ||||||
| 23 | due on the return shall be deemed assessed. | ||||||
| 24 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 25 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 26 | payments required by rules of the
Department by electronic | ||||||
| |||||||
| |||||||
| 1 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 2 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 3 | all
payments required by rules of the Department by electronic | ||||||
| 4 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 5 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 6 | all payments required by rules of the Department
by electronic | ||||||
| 7 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 8 | an annual tax liability of $200,000 or more shall make all | ||||||
| 9 | payments required by
rules of the Department by electronic | ||||||
| 10 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 11 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 12 | other State and local occupation and use tax laws administered | ||||||
| 13 | by the
Department, for the immediately preceding calendar year. | ||||||
| 14 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 15 | taxpayer's liabilities under this Act, and under all other | ||||||
| 16 | State
and local occupation and use tax laws administered by the | ||||||
| 17 | Department, for the
immediately preceding calendar year | ||||||
| 18 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 19 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 20 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 21 | all payments required by rules of the Department by
electronic | ||||||
| 22 | funds transfer. | ||||||
| 23 | Before August 1 of each year beginning in 1993, the | ||||||
| 24 | Department shall notify
all taxpayers required to make payments | ||||||
| 25 | by electronic funds transfer. All
taxpayers required to make | ||||||
| 26 | payments by electronic funds transfer shall make
those payments | ||||||
| |||||||
| |||||||
| 1 | for a minimum of one year beginning on October 1. | ||||||
| 2 | Any taxpayer not required to make payments by electronic | ||||||
| 3 | funds transfer may
make payments by electronic funds transfer | ||||||
| 4 | with the permission of the
Department. | ||||||
| 5 | All taxpayers required to make payment by electronic funds | ||||||
| 6 | transfer and any
taxpayers authorized to voluntarily make | ||||||
| 7 | payments by electronic funds transfer
shall make those payments | ||||||
| 8 | in the manner authorized by the Department. | ||||||
| 9 | The Department shall adopt such rules as are necessary to | ||||||
| 10 | effectuate a
program of electronic funds transfer and the | ||||||
| 11 | requirements of this Section. | ||||||
| 12 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 13 | tax liability
to the Department
under this Act, the Retailers' | ||||||
| 14 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
| 15 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
| 16 | calendar quarters, he shall file a return with the
Department | ||||||
| 17 | each month by the 20th day of the month next following the | ||||||
| 18 | month
during which such tax liability is incurred and shall | ||||||
| 19 | make payments to the
Department on or before the 7th, 15th, | ||||||
| 20 | 22nd and last day of the month
during which such liability is | ||||||
| 21 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
| 22 | average monthly tax liability
to the Department under this Act, | ||||||
| 23 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
| 24 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
| 25 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 26 | with
the Department each month by the 20th day of the month | ||||||
| |||||||
| |||||||
| 1 | next following the month
during which such tax liability is | ||||||
| 2 | incurred and shall make payment to the
Department on or before | ||||||
| 3 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
| 4 | liability is incurred.
If the month during which such tax
| ||||||
| 5 | liability is incurred began prior to January 1, 1985, each | ||||||
| 6 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
| 7 | actual liability for the month or an amount set by the | ||||||
| 8 | Department not to
exceed 1/4 of the average monthly liability | ||||||
| 9 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
| 10 | calendar quarters (excluding the
month of highest liability and | ||||||
| 11 | the month of lowest liability in such 4
quarter period). If the | ||||||
| 12 | month during which such tax liability is incurred
begins on or | ||||||
| 13 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
| 14 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
| 15 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
| 16 | liability for the same calendar
month of the preceding year. If | ||||||
| 17 | the month during which such tax liability
is incurred begins on | ||||||
| 18 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
| 19 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
| 20 | actual liability for the month or 26.25% of the taxpayer's | ||||||
| 21 | liability for
the same calendar month of the preceding year. If | ||||||
| 22 | the month during which such
tax liability is incurred begins on | ||||||
| 23 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
| 24 | begins on or after January 1, 1996, each payment shall be in an | ||||||
| 25 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
| 26 | the month or 25% of the
taxpayer's liability for the same | ||||||
| |||||||
| |||||||
| 1 | calendar month of the preceding year. If the
month during which | ||||||
| 2 | such tax liability is incurred begins on or after January 1,
| ||||||
| 3 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
| 4 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
| 5 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 6 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 7 | actual liability for the quarter monthly reporting period. The
| ||||||
| 8 | amount of such quarter monthly payments shall be credited | ||||||
| 9 | against the final tax
liability
of the taxpayer's return for | ||||||
| 10 | that month. Before October 1, 2000, once
applicable, the | ||||||
| 11 | requirement
of the making of quarter monthly payments to the | ||||||
| 12 | Department shall continue
until such taxpayer's average | ||||||
| 13 | monthly liability to the Department during
the preceding 4 | ||||||
| 14 | complete calendar quarters (excluding the month of highest
| ||||||
| 15 | liability and the month of lowest liability) is less than
| ||||||
| 16 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
| 17 | the Department as computed for
each calendar quarter of the 4 | ||||||
| 18 | preceding complete calendar quarter period
is less than | ||||||
| 19 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
| 20 | substantial change in the taxpayer's business has occurred | ||||||
| 21 | which causes
the taxpayer to anticipate that his average | ||||||
| 22 | monthly tax liability for the
reasonably foreseeable future | ||||||
| 23 | will fall below the $10,000 threshold
stated above, then
such | ||||||
| 24 | taxpayer
may petition the Department for change in such | ||||||
| 25 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
| 26 | applicable, the requirement of the making
of quarter monthly | ||||||
| |||||||
| |||||||
| 1 | payments to the Department shall continue until such
taxpayer's | ||||||
| 2 | average monthly liability to the Department during the | ||||||
| 3 | preceding 4
complete calendar quarters (excluding the month of | ||||||
| 4 | highest liability and the
month of lowest liability) is less | ||||||
| 5 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
| 6 | to the Department as computed for each calendar
quarter of the | ||||||
| 7 | 4 preceding complete calendar quarter period is less than
| ||||||
| 8 | $20,000. However, if a taxpayer can show the Department that a | ||||||
| 9 | substantial
change in the taxpayer's business has occurred | ||||||
| 10 | which causes the taxpayer to
anticipate that his average | ||||||
| 11 | monthly tax liability for the reasonably
foreseeable future | ||||||
| 12 | will fall below the $20,000 threshold stated above, then
such | ||||||
| 13 | taxpayer may petition the Department for a change in such | ||||||
| 14 | taxpayer's
reporting status.
The Department shall change such | ||||||
| 15 | taxpayer's reporting status unless it
finds that such change is | ||||||
| 16 | seasonal in nature and not likely to be long
term. If any such | ||||||
| 17 | quarter monthly payment is not paid at the time or in
the | ||||||
| 18 | amount required by this Section, then the taxpayer shall be | ||||||
| 19 | liable for
penalties and interest on
the difference between the | ||||||
| 20 | minimum amount due and the amount of such
quarter monthly | ||||||
| 21 | payment actually and timely paid, except insofar as the
| ||||||
| 22 | taxpayer has previously made payments for that month to the | ||||||
| 23 | Department in
excess of the minimum payments previously due as | ||||||
| 24 | provided in this Section.
The Department shall make reasonable | ||||||
| 25 | rules and regulations to govern the
quarter monthly payment | ||||||
| 26 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
| |||||||
| |||||||
| 1 | on other than a calendar monthly basis. | ||||||
| 2 | If any such payment provided for in this Section exceeds | ||||||
| 3 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
| 4 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
| 5 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
| 6 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
| 7 | no later than 30 days after the date of payment, which
| ||||||
| 8 | memorandum may be submitted by the taxpayer to the Department | ||||||
| 9 | in payment of
tax liability subsequently to be remitted by the | ||||||
| 10 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
| 11 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
| 12 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
| 13 | in accordance with reasonable rules and regulations to
be | ||||||
| 14 | prescribed by the Department, except that if such excess | ||||||
| 15 | payment is
shown on an original monthly return and is made | ||||||
| 16 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
| 17 | unless requested by the taxpayer. If no
such request is made, | ||||||
| 18 | the taxpayer may credit such excess payment against
tax | ||||||
| 19 | liability subsequently to be remitted by the taxpayer to the | ||||||
| 20 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
| 21 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
| 22 | accordance with reasonable rules and
regulations prescribed by | ||||||
| 23 | the Department. If the Department subsequently
determines that | ||||||
| 24 | all or any part of the credit taken was not actually due to
the | ||||||
| 25 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
| 26 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
| |||||||
| |||||||
| 1 | credit taken and
that actually due, and the taxpayer shall be | ||||||
| 2 | liable for penalties and
interest on such difference. | ||||||
| 3 | If the retailer is otherwise required to file a monthly | ||||||
| 4 | return and if the
retailer's average monthly tax liability to | ||||||
| 5 | the Department
does not exceed $200, the Department may | ||||||
| 6 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 7 | with the return for January, February,
and March of a given | ||||||
| 8 | year being due by April 20 of such year; with the
return for | ||||||
| 9 | April, May and June of a given year being due by July 20 of
such | ||||||
| 10 | year; with the return for July, August and September of a given
| ||||||
| 11 | year being due by October 20 of such year, and with the return | ||||||
| 12 | for
October, November and December of a given year being due by | ||||||
| 13 | January 20
of the following year. | ||||||
| 14 | If the retailer is otherwise required to file a monthly or | ||||||
| 15 | quarterly
return and if the retailer's average monthly tax | ||||||
| 16 | liability to the
Department does not exceed $50, the Department | ||||||
| 17 | may authorize his returns to
be filed on an annual basis, with | ||||||
| 18 | the return for a given year being due by
January 20 of the | ||||||
| 19 | following year. | ||||||
| 20 | Such quarter annual and annual returns, as to form and | ||||||
| 21 | substance,
shall be subject to the same requirements as monthly | ||||||
| 22 | returns. | ||||||
| 23 | Notwithstanding any other provision in this Act concerning | ||||||
| 24 | the time
within which a retailer may file his return, in the | ||||||
| 25 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 26 | which makes him responsible
for filing returns under this Act, | ||||||
| |||||||
| |||||||
| 1 | such retailer shall file a final
return under this Act with the | ||||||
| 2 | Department not more than one month after
discontinuing such | ||||||
| 3 | business. | ||||||
| 4 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 5 | aircraft, and trailers that are required to be registered with | ||||||
| 6 | an agency of
this State, every
retailer selling this kind of | ||||||
| 7 | tangible personal property shall file,
with the Department, | ||||||
| 8 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 9 | separate return for each such item of tangible personal
| ||||||
| 10 | property which the retailer sells, except that if, in the same
| ||||||
| 11 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 12 | vehicles or
trailers transfers more than
one aircraft, | ||||||
| 13 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 14 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
| 15 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
| 16 | vehicles, or trailers
transfers more than one aircraft, | ||||||
| 17 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 18 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
| 19 | Act, then
that seller may report the transfer of all the
| ||||||
| 20 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
| 21 | that transaction to the Department on the same
uniform
| ||||||
| 22 | invoice-transaction reporting return form.
For purposes of | ||||||
| 23 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
| 24 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 25 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
| 26 | with an inboard motor. | ||||||
| |||||||
| |||||||
| 1 | The transaction reporting return in the case of motor | ||||||
| 2 | vehicles
or trailers that are required to be registered with an | ||||||
| 3 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 4 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 5 | Code and must show the name and address of the
seller; the name | ||||||
| 6 | and address of the purchaser; the amount of the selling
price | ||||||
| 7 | including the amount allowed by the retailer for traded-in
| ||||||
| 8 | property, if any; the amount allowed by the retailer for the | ||||||
| 9 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 10 | which Section 2 of
this Act allows an exemption for the value | ||||||
| 11 | of traded-in property; the
balance payable after deducting such | ||||||
| 12 | trade-in allowance from the total
selling price; the amount of | ||||||
| 13 | tax due from the retailer with respect to
such transaction; the | ||||||
| 14 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 15 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 16 | due in that particular instance, if that is claimed to be the | ||||||
| 17 | fact);
the place and date of the sale; a sufficient | ||||||
| 18 | identification of the
property sold; such other information as | ||||||
| 19 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 20 | such other information as the Department
may reasonably | ||||||
| 21 | require. | ||||||
| 22 | The transaction reporting return in the case of watercraft
| ||||||
| 23 | and aircraft must show
the name and address of the seller; the | ||||||
| 24 | name and address of the
purchaser; the amount of the selling | ||||||
| 25 | price including the amount allowed
by the retailer for | ||||||
| 26 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| |||||||
| |||||||
| 1 | for the traded-in tangible personal property, if any, to
the | ||||||
| 2 | extent to which Section 2 of this Act allows an exemption for | ||||||
| 3 | the
value of traded-in property; the balance payable after | ||||||
| 4 | deducting such
trade-in allowance from the total selling price; | ||||||
| 5 | the amount of tax due
from the retailer with respect to such | ||||||
| 6 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 7 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 8 | such tax is not due in that particular
instance, if that is | ||||||
| 9 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 10 | sufficient identification of the property sold, and such other
| ||||||
| 11 | information as the Department may reasonably require. | ||||||
| 12 | Such transaction reporting return shall be filed not later | ||||||
| 13 | than 20
days after the date of delivery of the item that is | ||||||
| 14 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 15 | than that if he chooses to
do so. The transaction reporting | ||||||
| 16 | return and tax remittance or proof of
exemption from the tax | ||||||
| 17 | that is imposed by this Act may be transmitted to
the | ||||||
| 18 | Department by way of the State agency with which, or State | ||||||
| 19 | officer
with whom, the tangible personal property must be | ||||||
| 20 | titled or registered
(if titling or registration is required) | ||||||
| 21 | if the Department and such
agency or State officer determine | ||||||
| 22 | that this procedure will expedite the
processing of | ||||||
| 23 | applications for title or registration. | ||||||
| 24 | With each such transaction reporting return, the retailer | ||||||
| 25 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 26 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| |||||||
| |||||||
| 1 | the case), to the Department or its
agents, whereupon the | ||||||
| 2 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
| 3 | (or a certificate of exemption if the Department is
satisfied | ||||||
| 4 | that the particular sale is tax exempt) which such purchaser
| ||||||
| 5 | may submit to the agency with which, or State officer with | ||||||
| 6 | whom, he must
title or register the tangible personal property | ||||||
| 7 | that is involved (if
titling or registration is required) in | ||||||
| 8 | support of such purchaser's
application for an Illinois | ||||||
| 9 | certificate or other evidence of title or
registration to such | ||||||
| 10 | tangible personal property. | ||||||
| 11 | No retailer's failure or refusal to remit tax under this | ||||||
| 12 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 13 | retailer, from
obtaining his certificate of title or other | ||||||
| 14 | evidence of title or
registration (if titling or registration | ||||||
| 15 | is required) upon satisfying
the Department that such user has | ||||||
| 16 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 17 | Department shall adopt appropriate rules to carry out
the | ||||||
| 18 | mandate of this paragraph. | ||||||
| 19 | If the user who would otherwise pay tax to the retailer | ||||||
| 20 | wants the
transaction reporting return filed and the payment of | ||||||
| 21 | tax or proof of
exemption made to the Department before the | ||||||
| 22 | retailer is willing to take
these actions and such user has not | ||||||
| 23 | paid the tax to the retailer, such
user may certify to the fact | ||||||
| 24 | of such delay by the retailer, and may
(upon the Department | ||||||
| 25 | being satisfied of the truth of such certification)
transmit | ||||||
| 26 | the information required by the transaction reporting return
| ||||||
| |||||||
| |||||||
| 1 | and the remittance for tax or proof of exemption directly to | ||||||
| 2 | the
Department and obtain his tax receipt or exemption | ||||||
| 3 | determination, in
which event the transaction reporting return | ||||||
| 4 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 5 | credited by the Department to the
proper retailer's account | ||||||
| 6 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 7 | provided for in this Section being allowed. When the user pays
| ||||||
| 8 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 9 | same
amount and in the same form in which it would be remitted | ||||||
| 10 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 11 | Where a retailer collects the tax with respect to the | ||||||
| 12 | selling price
of tangible personal property which he sells and | ||||||
| 13 | the purchaser
thereafter returns such tangible personal | ||||||
| 14 | property and the retailer
refunds the selling price thereof to | ||||||
| 15 | the purchaser, such retailer shall
also refund, to the | ||||||
| 16 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
| 17 | his return for the period in which he refunds such tax to
the | ||||||
| 18 | purchaser, the retailer may deduct the amount of the tax so | ||||||
| 19 | refunded
by him to the purchaser from any other use tax which | ||||||
| 20 | such retailer may
be required to pay or remit to the | ||||||
| 21 | Department, as shown by such return,
if the amount of the tax | ||||||
| 22 | to be deducted was previously remitted to the
Department by | ||||||
| 23 | such retailer. If the retailer has not previously
remitted the | ||||||
| 24 | amount of such tax to the Department, he is entitled to no
| ||||||
| 25 | deduction under this Act upon refunding such tax to the | ||||||
| 26 | purchaser. | ||||||
| |||||||
| |||||||
| 1 | Any retailer filing a return under this Section shall also | ||||||
| 2 | include
(for the purpose of paying tax thereon) the total tax | ||||||
| 3 | covered by such
return upon the selling price of tangible | ||||||
| 4 | personal property purchased by
him at retail from a retailer, | ||||||
| 5 | but as to which the tax imposed by this
Act was not collected | ||||||
| 6 | from the retailer filing such return, and such
retailer shall | ||||||
| 7 | remit the amount of such tax to the Department when
filing such | ||||||
| 8 | return. | ||||||
| 9 | If experience indicates such action to be practicable, the | ||||||
| 10 | Department
may prescribe and furnish a combination or joint | ||||||
| 11 | return which will
enable retailers, who are required to file | ||||||
| 12 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
| 13 | Act, to furnish all the return
information required by both | ||||||
| 14 | Acts on the one form. | ||||||
| 15 | Where the retailer has more than one business registered | ||||||
| 16 | with the
Department under separate registration under this Act, | ||||||
| 17 | such retailer may
not file each return that is due as a single | ||||||
| 18 | return covering all such
registered businesses, but shall file | ||||||
| 19 | separate returns for each such
registered business. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
| 22 | fund in the State Treasury
which is hereby created, the net | ||||||
| 23 | revenue realized for the preceding month
from the 1% tax on | ||||||
| 24 | sales of food for human consumption which is to be
consumed off | ||||||
| 25 | the premises where it is sold (other than alcoholic beverages,
| ||||||
| 26 | soft drinks and food which has been prepared for immediate | ||||||
| |||||||
| |||||||
| 1 | consumption) and
prescription and nonprescription medicines, | ||||||
| 2 | drugs, medical appliances and
insulin, urine testing | ||||||
| 3 | materials, syringes and needles used by diabetics. | ||||||
| 4 | Beginning January 1, 1990, each month the Department shall | ||||||
| 5 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 6 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 7 | general rate
on the selling price of tangible personal property | ||||||
| 8 | which is purchased
outside Illinois at retail from a retailer | ||||||
| 9 | and which is titled or
registered by an agency of this State's | ||||||
| 10 | government. | ||||||
| 11 | Beginning January 1, 1990, each month the Department shall | ||||||
| 12 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
| 13 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
| 14 | the preceding month from the 6.25% general rate on the selling
| ||||||
| 15 | price of tangible personal property, other than tangible | ||||||
| 16 | personal property
which is purchased outside Illinois at retail | ||||||
| 17 | from a retailer and which is
titled or registered by an agency | ||||||
| 18 | of this State's government. | ||||||
| 19 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 20 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 21 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 22 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 23 | September 1, 2010, each
month the Department shall pay into the
| ||||||
| 24 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
| 25 | realized for the
preceding month from the 1.25% rate on the | ||||||
| 26 | selling price of sales tax holiday items. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 3 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 4 | the selling price of
tangible personal property which is | ||||||
| 5 | purchased outside Illinois at retail
from a retailer and which | ||||||
| 6 | is titled or registered by an agency of this
State's | ||||||
| 7 | government. | ||||||
| 8 | Beginning October 1, 2009, each month the Department shall | ||||||
| 9 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 10 | an amount estimated by the Department to represent 80% of the | ||||||
| 11 | net revenue realized for the preceding month from the sale of | ||||||
| 12 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 13 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 14 | are now taxed at 6.25%. | ||||||
| 15 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 16 | into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||||||
| 17 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 18 | the selling price of sorbents used in Illinois in the process | ||||||
| 19 | of sorbent injection as used to comply with the Environmental | ||||||
| 20 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 21 | payment into the Clean Air Act (CAA) Permit Fund under this Act | ||||||
| 22 | and the Retailers' Occupation Tax Act shall not exceed | ||||||
| 23 | $2,000,000 in any fiscal year. | ||||||
| 24 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 25 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 26 | collected under this Act, the Service Use Tax Act, the Service | ||||||
| |||||||
| |||||||
| 1 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 2 | amount equal to the average monthly deficit in the Underground | ||||||
| 3 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 4 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 5 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 6 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
| 7 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
| 8 | in any State fiscal year. As used in this paragraph, the | ||||||
| 9 | "average monthly deficit" shall be equal to the difference | ||||||
| 10 | between the average monthly claims for payment by the fund and | ||||||
| 11 | the average monthly revenues deposited into the fund, excluding | ||||||
| 12 | payments made pursuant to this paragraph. | ||||||
| 13 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 14 | received by the Department under this Act, the Service Use Tax | ||||||
| 15 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
| 16 | Occupation Tax Act, each month the Department shall deposit | ||||||
| 17 | $500,000 into the State Crime Laboratory Fund. | ||||||
| 18 | Beginning January 1, 2017, the Department shall pay into | ||||||
| 19 | the Firearm Sales Tax Trust Fund 100% of the net revenue | ||||||
| 20 | realized for the preceding month from the 18% surcharge on the | ||||||
| 21 | selling price of firearms and firearm ammunition. | ||||||
| 22 | Of the remainder of the moneys received by the Department | ||||||
| 23 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
| 24 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
| 25 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
| 26 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
| |||||||
| |||||||
| 1 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
| 2 | may be, of the
moneys received by the Department and required | ||||||
| 3 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
| 4 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
| 5 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
| 6 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
| 7 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
| 8 | may be, of moneys being hereinafter called the "Tax Act | ||||||
| 9 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
| 10 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
| 11 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
| 12 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
| 13 | difference shall be immediately paid into the Build
Illinois | ||||||
| 14 | Fund from other moneys received by the Department pursuant to | ||||||
| 15 | the
Tax Acts; and further provided, that if on the last | ||||||
| 16 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
| 17 | required to be deposited into the
Build Illinois Bond Account | ||||||
| 18 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
| 19 | transferred during such month to the Build Illinois Fund
from | ||||||
| 20 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 21 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 22 | the difference
shall be immediately paid into the Build | ||||||
| 23 | Illinois Fund from other moneys
received by the Department | ||||||
| 24 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
| 25 | event shall the payments required under the
preceding proviso | ||||||
| 26 | result in aggregate payments into the Build Illinois Fund
| ||||||
| |||||||
| |||||||
| 1 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 2 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 3 | Specified Amount for such
fiscal year; and, further provided, | ||||||
| 4 | that the amounts payable into the Build
Illinois Fund under | ||||||
| 5 | this clause (b) shall be payable only until such time
as the | ||||||
| 6 | aggregate amount on deposit under each trust
indenture securing | ||||||
| 7 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
| 8 | Bond Act is sufficient, taking into account any future | ||||||
| 9 | investment
income, to fully provide, in accordance with such | ||||||
| 10 | indenture, for the
defeasance of or the payment of the | ||||||
| 11 | principal of, premium, if any, and
interest on the Bonds | ||||||
| 12 | secured by such indenture and on any Bonds expected
to be | ||||||
| 13 | issued thereafter and all fees and costs payable with respect | ||||||
| 14 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
| 15 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 16 | the last
business day of any month in which Bonds are | ||||||
| 17 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
| 18 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 19 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 20 | than the amount required to be transferred in such month from
| ||||||
| 21 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 22 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 23 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 24 | shall be immediately paid
from other moneys received by the | ||||||
| 25 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 26 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| 1 | Fund in any fiscal year pursuant to this sentence shall be
| |||||||||||||||||||||||||||||||
| 2 | deemed to constitute payments pursuant to clause (b) of the | |||||||||||||||||||||||||||||||
| 3 | preceding
sentence and shall reduce the amount otherwise | |||||||||||||||||||||||||||||||
| 4 | payable for such fiscal year
pursuant to clause (b) of the | |||||||||||||||||||||||||||||||
| 5 | preceding sentence. The moneys received by
the Department | |||||||||||||||||||||||||||||||
| 6 | pursuant to this Act and required to be deposited into the
| |||||||||||||||||||||||||||||||
| 7 | Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||||||||||||||||||||||
| 8 | set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||||||||||||||||||||||
| 9 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||
| 10 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||
| 11 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||
| 12 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||
| 13 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||
| 14 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||
| 15 | in
excess of the sums designated as "Total Deposit", shall be
| |||||||||||||||||||||||||||||||
| 16 | deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||
| 17 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||
| 18 | 9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||
| 19 | Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||
| 20 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| 18 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 2 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 3 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 4 | has been deposited. | ||||||
| 5 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 6 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 7 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
| 8 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
| 9 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
| 10 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
| 11 | preceding
month from the 6.25% general rate on the selling | ||||||
| 12 | price of tangible personal
property. | ||||||
| 13 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 14 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 15 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 16 | enacted, beginning with the receipt of the first
report of | ||||||
| 17 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 18 | period, the Department shall each month pay into the Energy | ||||||
| 19 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 20 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 21 | that was sold to an eligible business.
For purposes of this | ||||||
| 22 | paragraph, the term "eligible business" means a new
electric | ||||||
| 23 | generating facility certified pursuant to Section 605-332 of | ||||||
| 24 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 25 | Civil Administrative
Code of Illinois. | ||||||
| 26 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| |||||||
| |||||||
| 1 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 2 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 3 | the preceding paragraphs or in any amendments to this Section | ||||||
| 4 | hereafter enacted, beginning on the first day of the first | ||||||
| 5 | calendar month to occur on or after the effective date of this | ||||||
| 6 | amendatory Act of the 98th General Assembly, each month, from | ||||||
| 7 | the collections made under Section 9 of the Use Tax Act, | ||||||
| 8 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
| 9 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
| 10 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
| 11 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 12 | fund additional auditors and compliance personnel at the | ||||||
| 13 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 14 | the cash receipts collected during the preceding fiscal year by | ||||||
| 15 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 16 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 17 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 18 | and use taxes administered by the Department. | ||||||
| 19 | Of the remainder of the moneys received by the Department | ||||||
| 20 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
| 21 | Treasury and 25%
shall be reserved in a special account and | ||||||
| 22 | used only for the transfer to
the Common School Fund as part of | ||||||
| 23 | the monthly transfer from the General
Revenue Fund in | ||||||
| 24 | accordance with Section 8a of the State
Finance Act. | ||||||
| 25 | As soon as possible after the first day of each month, upon | ||||||
| 26 | certification
of the Department of Revenue, the Comptroller | ||||||
| |||||||
| |||||||
| 1 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 2 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 3 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 4 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 5 | transfer is no longer required
and shall not be made. | ||||||
| 6 | Net revenue realized for a month shall be the revenue | ||||||
| 7 | collected
by the State pursuant to this Act, less the amount | ||||||
| 8 | paid out during that
month as refunds to taxpayers for | ||||||
| 9 | overpayment of liability. | ||||||
| 10 | For greater simplicity of administration, manufacturers, | ||||||
| 11 | importers
and wholesalers whose products are sold at retail in | ||||||
| 12 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 13 | assume the responsibility
for accounting and paying to the | ||||||
| 14 | Department all tax accruing under this
Act with respect to such | ||||||
| 15 | sales, if the retailers who are affected do not
make written | ||||||
| 16 | objection to the Department to this arrangement. | ||||||
| 17 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
| 18 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
| 19 | 8-26-14; 99-352, eff. 8-12-15.)
| ||||||
| 20 | Section 15. The Service Use Tax Act is amended by changing | ||||||
| 21 | Sections 3-10 and 9 as follows:
| ||||||
| 22 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
| 23 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
| 24 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| |||||||
| |||||||
| 1 | the selling
price of tangible personal property transferred as | ||||||
| 2 | an incident to the sale
of service, but, for the purpose of | ||||||
| 3 | computing this tax, in no event shall
the selling price be less | ||||||
| 4 | than the cost price of the property to the
serviceman.
| ||||||
| 5 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 6 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 7 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 8 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
| 9 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| 10 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
| 11 | of property transferred
as an incident to the sale of service | ||||||
| 12 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
| 13 | of the selling price of
property transferred as an incident to | ||||||
| 14 | the sale of service on or after July
1, 2003 and on or before | ||||||
| 15 | December 31, 2018, and (iii)
100% of the selling price | ||||||
| 16 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
| 17 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
| 18 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
| 19 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
| 20 | With respect to majority blended ethanol fuel, as defined | ||||||
| 21 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 22 | to the selling price of property transferred
as an incident to | ||||||
| 23 | the sale of service on or after July 1, 2003 and on or before
| ||||||
| 24 | December 31, 2018 but applies to 100% of the selling price | ||||||
| 25 | thereafter.
| ||||||
| 26 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| |||||||
| |||||||
| 1 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| 2 | tax imposed by this Act
applies to (i) 80% of the selling price | ||||||
| 3 | of property transferred as an incident
to the sale of service | ||||||
| 4 | on or after July 1, 2003 and on or before December 31, 2018
and | ||||||
| 5 | (ii) 100% of the proceeds of the selling price
thereafter.
If, | ||||||
| 6 | at any time, however, the tax under this Act on sales of | ||||||
| 7 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
| 8 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
| 9 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
| 10 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
| 11 | and no more than 10% biodiesel
made
during that time.
| ||||||
| 12 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| 13 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 14 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
| 15 | by this Act
does not apply to the proceeds of the selling price | ||||||
| 16 | of property transferred
as an incident to the sale of service | ||||||
| 17 | on or after July 1, 2003 and on or before
December 31, 2018 but | ||||||
| 18 | applies to 100% of the selling price thereafter.
| ||||||
| 19 | At the election of any registered serviceman made for each | ||||||
| 20 | fiscal year,
sales of service in which the aggregate annual | ||||||
| 21 | cost price of tangible
personal property transferred as an | ||||||
| 22 | incident to the sales of service is
less than 35%, or 75% in | ||||||
| 23 | the case of servicemen transferring prescription
drugs or | ||||||
| 24 | servicemen engaged in graphic arts production, of the aggregate
| ||||||
| 25 | annual total gross receipts from all sales of service, the tax | ||||||
| 26 | imposed by
this Act shall be based on the serviceman's cost | ||||||
| |||||||
| |||||||
| 1 | price of the tangible
personal property transferred as an | ||||||
| 2 | incident to the sale of those services.
| ||||||
| 3 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
| 4 | for
immediate consumption and transferred incident to a sale of | ||||||
| 5 | service subject
to this Act or the Service Occupation Tax Act | ||||||
| 6 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
| 7 | Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD | ||||||
| 8 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
| 9 | or the
Child Care
Act of 1969. The tax shall
also be imposed at | ||||||
| 10 | the rate of 1% on food for human consumption that is to be
| ||||||
| 11 | consumed off the premises where it is sold (other than | ||||||
| 12 | alcoholic beverages,
soft drinks, and food that has been | ||||||
| 13 | prepared for immediate consumption and is
not otherwise | ||||||
| 14 | included in this paragraph) and prescription and | ||||||
| 15 | nonprescription
medicines, drugs, medical appliances, | ||||||
| 16 | modifications to a motor vehicle for the
purpose of rendering | ||||||
| 17 | it usable by a person with a disability, and insulin, urine | ||||||
| 18 | testing
materials,
syringes, and needles used by diabetics, for
| ||||||
| 19 | human use. For the purposes of this Section, until September 1, | ||||||
| 20 | 2009: the term "soft drinks" means any
complete, finished, | ||||||
| 21 | ready-to-use, non-alcoholic drink, whether carbonated or
not, | ||||||
| 22 | including but not limited to soda water, cola, fruit juice, | ||||||
| 23 | vegetable
juice, carbonated water, and all other preparations | ||||||
| 24 | commonly known as soft
drinks of whatever kind or description | ||||||
| 25 | that are contained in any closed or
sealed bottle, can, carton, | ||||||
| 26 | or container, regardless of size; but "soft drinks"
does not | ||||||
| |||||||
| |||||||
| 1 | include coffee, tea, non-carbonated water, infant formula, | ||||||
| 2 | milk or
milk products as defined in the Grade A Pasteurized | ||||||
| 3 | Milk and Milk Products Act,
or drinks containing 50% or more | ||||||
| 4 | natural fruit or vegetable juice.
| ||||||
| 5 | Notwithstanding any other provisions of this
Act, | ||||||
| 6 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 7 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 8 | drinks" do not include beverages that contain milk or milk | ||||||
| 9 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 10 | than 50% of vegetable or fruit juice by volume. | ||||||
| 11 | Until August 1, 2009, and notwithstanding any other | ||||||
| 12 | provisions of this Act, "food for human
consumption that is to | ||||||
| 13 | be consumed off the premises where it is sold" includes
all | ||||||
| 14 | food sold through a vending machine, except soft drinks and | ||||||
| 15 | food products
that are dispensed hot from a vending machine, | ||||||
| 16 | regardless of the location of
the vending machine. Beginning | ||||||
| 17 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 18 | this Act, "food for human consumption that is to be consumed | ||||||
| 19 | off the premises where it is sold" includes all food sold | ||||||
| 20 | through a vending machine, except soft drinks, candy, and food | ||||||
| 21 | products that are dispensed hot from a vending machine, | ||||||
| 22 | regardless of the location of the vending machine.
| ||||||
| 23 | Notwithstanding any other provisions of this
Act, | ||||||
| 24 | beginning September 1, 2009, "food for human consumption that | ||||||
| 25 | is to be consumed off the premises where
it is sold" does not | ||||||
| 26 | include candy. For purposes of this Section, "candy" means a | ||||||
| |||||||
| |||||||
| 1 | preparation of sugar, honey, or other natural or artificial | ||||||
| 2 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 3 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 4 | pieces. "Candy" does not include any preparation that contains | ||||||
| 5 | flour or requires refrigeration. | ||||||
| 6 | Notwithstanding any other provisions of this
Act, | ||||||
| 7 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 8 | drugs" does not include grooming and hygiene products. For | ||||||
| 9 | purposes of this Section, "grooming and hygiene products" | ||||||
| 10 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 11 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 12 | lotions and screens, unless those products are available by | ||||||
| 13 | prescription only, regardless of whether the products meet the | ||||||
| 14 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 15 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 16 | use that contains a label that identifies the product as a drug | ||||||
| 17 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 18 | label includes: | ||||||
| 19 | (A) A "Drug Facts" panel; or | ||||||
| 20 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 21 | list of those ingredients contained in the compound, | ||||||
| 22 | substance or preparation. | ||||||
| 23 | Beginning on January 1, 2014 (the effective date of Public | ||||||
| 24 | Act 98-122), "prescription and nonprescription medicines and | ||||||
| 25 | drugs" includes medical cannabis purchased from a registered | ||||||
| 26 | dispensing organization under the Compassionate Use of Medical | ||||||
| |||||||
| |||||||
| 1 | Cannabis Pilot Program Act. | ||||||
| 2 | Beginning January 1, 2017, in addition to all other rates | ||||||
| 3 | of tax imposed under this Act, a surcharge of 18% is imposed on | ||||||
| 4 | the selling price of firearms and firearm ammunition. "Firearm" | ||||||
| 5 | and "firearm ammunition" have the meanings ascribed to them in | ||||||
| 6 | Section 1.1 of the Firearm Owners Identification Card Act. | ||||||
| 7 | If the property that is acquired from a serviceman is | ||||||
| 8 | acquired outside
Illinois and used outside Illinois before | ||||||
| 9 | being brought to Illinois for use
here and is taxable under | ||||||
| 10 | this Act, the "selling price" on which the tax
is computed | ||||||
| 11 | shall be reduced by an amount that represents a reasonable
| ||||||
| 12 | allowance for depreciation for the period of prior out-of-state | ||||||
| 13 | use.
| ||||||
| 14 | (Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; | ||||||
| 15 | 98-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff. | ||||||
| 16 | 7-29-15; revised 10-16-15.)
| ||||||
| 17 | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||||||
| 18 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 19 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 20 | of such tax
(except as otherwise provided) at the time when he | ||||||
| 21 | is required to file
his return for the period during which such | ||||||
| 22 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
| 23 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
| 24 | year, whichever is greater, which is allowed to
reimburse the | ||||||
| 25 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
| |||||||
| |||||||
| 1 | records, preparing and filing returns, remitting the tax and
| ||||||
| 2 | supplying data to the Department on request. The Department may | ||||||
| 3 | disallow the discount for servicemen whose certificate of | ||||||
| 4 | registration is revoked at the time the return is filed, but | ||||||
| 5 | only if the Department's decision to revoke the certificate of | ||||||
| 6 | registration has become final. A serviceman need not remit
that | ||||||
| 7 | part of any tax collected by him to the extent that he is | ||||||
| 8 | required to
pay and does pay the tax imposed by the Service | ||||||
| 9 | Occupation Tax Act with
respect to his sale of service | ||||||
| 10 | involving the incidental transfer by him of
the same property. | ||||||
| 11 | Except as provided hereinafter in this Section, on or | ||||||
| 12 | before the twentieth
day of each calendar month, such | ||||||
| 13 | serviceman shall file a return for the
preceding calendar month | ||||||
| 14 | in accordance with reasonable Rules and
Regulations to be | ||||||
| 15 | promulgated by the Department. Such return shall be
filed on a | ||||||
| 16 | form prescribed by the Department and shall contain such
| ||||||
| 17 | information as the Department may reasonably require. | ||||||
| 18 | The Department may require returns to be filed on a | ||||||
| 19 | quarterly basis.
If so required, a return for each calendar | ||||||
| 20 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 21 | calendar month following the end of such
calendar quarter. The | ||||||
| 22 | taxpayer shall also file a return with the
Department for each | ||||||
| 23 | of the first two months of each calendar quarter, on or
before | ||||||
| 24 | the twentieth day of the following calendar month, stating: | ||||||
| 25 | 1. The name of the seller; | ||||||
| 26 | 2. The address of the principal place of business from | ||||||
| |||||||
| |||||||
| 1 | which he engages
in business as a serviceman in this State; | ||||||
| 2 | 3. The total amount of taxable receipts received by him | ||||||
| 3 | during the
preceding calendar month, including receipts | ||||||
| 4 | from charge and time sales,
but less all deductions allowed | ||||||
| 5 | by law; | ||||||
| 6 | 4. The amount of credit provided in Section 2d of this | ||||||
| 7 | Act; | ||||||
| 8 | 5. The amount of tax due; | ||||||
| 9 | 5-5. The signature of the taxpayer; and | ||||||
| 10 | 6. Such other reasonable information as the Department | ||||||
| 11 | may
require. | ||||||
| 12 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 13 | the proper notice
and demand for signature by the Department, | ||||||
| 14 | the return shall be considered
valid and any amount shown to be | ||||||
| 15 | due on the return shall be deemed assessed. | ||||||
| 16 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 17 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 18 | payments required by rules of
the Department by electronic | ||||||
| 19 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
| 20 | an average monthly tax liability of $100,000 or more shall
make | ||||||
| 21 | all payments required by rules of the Department by electronic | ||||||
| 22 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
| 23 | an average monthly
tax liability of $50,000 or more shall make | ||||||
| 24 | all payments required by rules
of the Department by electronic | ||||||
| 25 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 26 | an annual tax liability of
$200,000 or more shall make all | ||||||
| |||||||
| |||||||
| 1 | payments required by rules of the Department by
electronic | ||||||
| 2 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 3 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 4 | other State and local
occupation and use tax laws administered | ||||||
| 5 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 6 | The term "average monthly tax
liability" means the sum of the | ||||||
| 7 | taxpayer's liabilities under this Act, and
under all other | ||||||
| 8 | State and local occupation and use tax laws administered by the
| ||||||
| 9 | Department, for the immediately preceding calendar year | ||||||
| 10 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 11 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 12 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 13 | all payments required by rules of the Department by
electronic | ||||||
| 14 | funds transfer. | ||||||
| 15 | Before August 1 of each year beginning in 1993, the | ||||||
| 16 | Department shall
notify all taxpayers required to make payments | ||||||
| 17 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 18 | payments by electronic funds transfer shall
make those payments | ||||||
| 19 | for a minimum of one year beginning on October 1. | ||||||
| 20 | Any taxpayer not required to make payments by electronic | ||||||
| 21 | funds transfer
may make payments by electronic funds transfer | ||||||
| 22 | with the permission of the
Department. | ||||||
| 23 | All taxpayers required to make payment by electronic funds | ||||||
| 24 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 25 | payments by electronic funds
transfer shall make those payments | ||||||
| 26 | in the manner authorized by the Department. | ||||||
| |||||||
| |||||||
| 1 | The Department shall adopt such rules as are necessary to | ||||||
| 2 | effectuate a
program of electronic funds transfer and the | ||||||
| 3 | requirements of this Section. | ||||||
| 4 | If the serviceman is otherwise required to file a monthly | ||||||
| 5 | return and
if the serviceman's average monthly tax liability to | ||||||
| 6 | the Department
does not exceed $200, the Department may | ||||||
| 7 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 8 | with the return for January, February
and March of a given year | ||||||
| 9 | being due by April 20 of such year; with the
return for April, | ||||||
| 10 | May and June of a given year being due by July 20 of
such year; | ||||||
| 11 | with the return for July, August and September of a given
year | ||||||
| 12 | being due by October 20 of such year, and with the return for
| ||||||
| 13 | October, November and December of a given year being due by | ||||||
| 14 | January 20
of the following year. | ||||||
| 15 | If the serviceman is otherwise required to file a monthly | ||||||
| 16 | or quarterly
return and if the serviceman's average monthly tax | ||||||
| 17 | liability to the Department
does not exceed $50, the Department | ||||||
| 18 | may authorize his returns to be
filed on an annual basis, with | ||||||
| 19 | the return for a given year being due by
January 20 of the | ||||||
| 20 | following year. | ||||||
| 21 | Such quarter annual and annual returns, as to form and | ||||||
| 22 | substance,
shall be subject to the same requirements as monthly | ||||||
| 23 | returns. | ||||||
| 24 | Notwithstanding any other provision in this Act concerning | ||||||
| 25 | the time
within which a serviceman may file his return, in the | ||||||
| 26 | case of any
serviceman who ceases to engage in a kind of | ||||||
| |||||||
| |||||||
| 1 | business which makes him
responsible for filing returns under | ||||||
| 2 | this Act, such serviceman shall
file a final return under this | ||||||
| 3 | Act with the Department not more than 1
month after | ||||||
| 4 | discontinuing such business. | ||||||
| 5 | Where a serviceman collects the tax with respect to the | ||||||
| 6 | selling price of
property which he sells and the purchaser | ||||||
| 7 | thereafter returns such
property and the serviceman refunds the | ||||||
| 8 | selling price thereof to the
purchaser, such serviceman shall | ||||||
| 9 | also refund, to the purchaser, the tax
so collected from the | ||||||
| 10 | purchaser. When filing his return for the period
in which he | ||||||
| 11 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
| 12 | the amount of the tax so refunded by him to the purchaser from | ||||||
| 13 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
| 14 | occupation tax or
use tax which such serviceman may be required | ||||||
| 15 | to pay or remit to the
Department, as shown by such return, | ||||||
| 16 | provided that the amount of the tax
to be deducted shall | ||||||
| 17 | previously have been remitted to the Department by
such | ||||||
| 18 | serviceman. If the serviceman shall not previously have | ||||||
| 19 | remitted
the amount of such tax to the Department, he shall be | ||||||
| 20 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
| 21 | the purchaser. | ||||||
| 22 | Any serviceman filing a return hereunder shall also include | ||||||
| 23 | the total
tax upon the selling price of tangible personal | ||||||
| 24 | property purchased for use
by him as an incident to a sale of | ||||||
| 25 | service, and such serviceman shall remit
the amount of such tax | ||||||
| 26 | to the Department when filing such return. | ||||||
| |||||||
| |||||||
| 1 | If experience indicates such action to be practicable, the | ||||||
| 2 | Department
may prescribe and furnish a combination or joint | ||||||
| 3 | return which will
enable servicemen, who are required to file | ||||||
| 4 | returns hereunder and also
under the Service Occupation Tax | ||||||
| 5 | Act, to furnish all the return
information required by both | ||||||
| 6 | Acts on the one form. | ||||||
| 7 | Where the serviceman has more than one business registered | ||||||
| 8 | with the
Department under separate registration hereunder, | ||||||
| 9 | such serviceman shall
not file each return that is due as a | ||||||
| 10 | single return covering all such
registered businesses, but | ||||||
| 11 | shall file separate returns for each such
registered business. | ||||||
| 12 | Beginning January 1, 1990, each month the Department shall | ||||||
| 13 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
| 14 | the State Treasury,
the net revenue realized for the preceding | ||||||
| 15 | month from the 1% tax on sales
of food for human consumption | ||||||
| 16 | which is to be consumed off the premises
where it is sold | ||||||
| 17 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
| 18 | been prepared for immediate consumption) and prescription and
| ||||||
| 19 | nonprescription medicines, drugs, medical appliances and | ||||||
| 20 | insulin, urine
testing materials, syringes and needles used by | ||||||
| 21 | diabetics. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
| 24 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 25 | general rate on transfers of
tangible personal property, other | ||||||
| 26 | than tangible personal property which is
purchased outside | ||||||
| |||||||
| |||||||
| 1 | Illinois at retail from a retailer and which is titled or
| ||||||
| 2 | registered by an agency of this State's government. | ||||||
| 3 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 4 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 5 | net revenue realized for the
preceding
month from the 1.25% | ||||||
| 6 | rate on the selling price of motor fuel and gasohol. | ||||||
| 7 | Beginning October 1, 2009, each month the Department shall | ||||||
| 8 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 9 | an amount estimated by the Department to represent 80% of the | ||||||
| 10 | net revenue realized for the preceding month from the sale of | ||||||
| 11 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 12 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 13 | are now taxed at 6.25%. | ||||||
| 14 | Beginning January 1, 2017, the Department shall pay into | ||||||
| 15 | the Firearm Sales Tax Trust Fund 100% of the net revenue | ||||||
| 16 | realized for the preceding month from the 18% surcharge on the | ||||||
| 17 | selling price of firearms and firearm ammunition. | ||||||
| 18 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 19 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 20 | collected under this Act, the Use Tax Act, the Service | ||||||
| 21 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 22 | amount equal to the average monthly deficit in the Underground | ||||||
| 23 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 24 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 25 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 26 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
| |||||||
| |||||||
| 1 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
| 2 | any State fiscal year. As used in this paragraph, the "average | ||||||
| 3 | monthly deficit" shall be equal to the difference between the | ||||||
| 4 | average monthly claims for payment by the fund and the average | ||||||
| 5 | monthly revenues deposited into the fund, excluding payments | ||||||
| 6 | made pursuant to this paragraph. | ||||||
| 7 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 8 | received by the Department under the Use Tax Act, this Act, the | ||||||
| 9 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 10 | Act, each month the Department shall deposit $500,000 into the | ||||||
| 11 | State Crime Laboratory Fund. | ||||||
| 12 | Of the remainder of the moneys received by the Department | ||||||
| 13 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 14 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 15 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
| 16 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
| 17 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
| 18 | may be, of the moneys received by the Department and
required | ||||||
| 19 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
| 20 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 21 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
| 22 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
| 23 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
| 24 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
| 25 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 26 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
| |||||||
| |||||||
| 1 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
| 2 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
| 3 | difference shall be immediately
paid into the Build Illinois | ||||||
| 4 | Fund from other moneys received by the
Department pursuant to | ||||||
| 5 | the Tax Acts; and further provided, that if on the
last | ||||||
| 6 | business day of any month the sum of (1) the Tax Act Amount | ||||||
| 7 | required
to be deposited into the Build Illinois Bond Account | ||||||
| 8 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
| 9 | transferred during such month to
the Build Illinois Fund from | ||||||
| 10 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
| 11 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
| 12 | the difference shall be immediately paid into the Build | ||||||
| 13 | Illinois
Fund from other moneys received by the Department | ||||||
| 14 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
| 15 | event shall the payments required under
the preceding proviso | ||||||
| 16 | result in aggregate payments into the Build Illinois
Fund | ||||||
| 17 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 18 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 19 | Specified Amount for
such fiscal year; and, further provided, | ||||||
| 20 | that the amounts payable into the
Build Illinois Fund under | ||||||
| 21 | this clause (b) shall be payable only until such
time as the | ||||||
| 22 | aggregate amount on deposit under each trust indenture securing
| ||||||
| 23 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
| 24 | Bond Act is
sufficient, taking into account any future | ||||||
| 25 | investment income, to fully
provide, in accordance with such | ||||||
| 26 | indenture, for the defeasance of or the
payment of the | ||||||
| |||||||
| |||||||
| 1 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 2 | secured by such indenture and on any Bonds expected to be | ||||||
| 3 | issued thereafter
and all fees and costs payable with respect | ||||||
| 4 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 5 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 6 | the last business day of
any month in which Bonds are | ||||||
| 7 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 8 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
| 9 | Account in the Build Illinois Fund in such month shall be less | ||||||
| 10 | than the
amount required to be transferred in such month from | ||||||
| 11 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
| 12 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
| 13 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
| 14 | shall be immediately paid from other moneys received by the
| ||||||
| 15 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
| 16 | provided,
however, that any amounts paid to the Build Illinois | ||||||
| 17 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
| 18 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
| 19 | preceding sentence and shall reduce the
amount otherwise | ||||||
| 20 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
| 21 | preceding sentence. The moneys received by the Department | ||||||
| 22 | pursuant to this
Act and required to be deposited into the | ||||||
| 23 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
| 24 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
| 25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 26 | as provided in
the preceding paragraph or in any amendment | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| 9 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||
| 10 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||
| 11 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||
| 12 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||
| 13 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||
| 14 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||
| 15 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||
| 16 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||
| 17 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||
| 18 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||
| 19 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||
| 20 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||
| 21 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||
| 22 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||
| 23 | and the
McCormick Place Expansion Project Fund
pursuant to the | |||||||||||||||||||||||||||||||||||||||||
| 24 | preceding paragraphs or in any amendments thereto hereafter
| |||||||||||||||||||||||||||||||||||||||||
| 25 | enacted, beginning July 1, 1993 and ending on September 30, | |||||||||||||||||||||||||||||||||||||||||
| 26 | 2013, the Department shall each month pay into the
Illinois Tax | |||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 2 | preceding month from the 6.25% general rate on the selling | ||||||
| 3 | price of tangible
personal property. | ||||||
| 4 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 5 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 6 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
| 7 | enacted, beginning with the receipt of the first
report of | ||||||
| 8 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 9 | period, the Department shall each month pay into the Energy | ||||||
| 10 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 11 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 12 | that was sold to an eligible business.
For purposes of this | ||||||
| 13 | paragraph, the term "eligible business" means a new
electric | ||||||
| 14 | generating facility certified pursuant to Section 605-332 of | ||||||
| 15 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 16 | Civil Administrative
Code of Illinois. | ||||||
| 17 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 18 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 19 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 20 | the preceding paragraphs or in any amendments to this Section | ||||||
| 21 | hereafter enacted, beginning on the first day of the first | ||||||
| 22 | calendar month to occur on or after the effective date of this | ||||||
| 23 | amendatory Act of the 98th General Assembly, each month, from | ||||||
| 24 | the collections made under Section 9 of the Use Tax Act, | ||||||
| 25 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
| 26 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
| |||||||
| |||||||
| 1 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
| 2 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 3 | fund additional auditors and compliance personnel at the | ||||||
| 4 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 5 | the cash receipts collected during the preceding fiscal year by | ||||||
| 6 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 7 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 8 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 9 | and use taxes administered by the Department. | ||||||
| 10 | Of the remainder of the moneys received by the Department | ||||||
| 11 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
| 12 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
| 13 | reserved in a special account and used only for the transfer to | ||||||
| 14 | the Common School Fund as part of the monthly transfer from the | ||||||
| 15 | General Revenue Fund in accordance with Section 8a of the State | ||||||
| 16 | Finance Act. | ||||||
| 17 | As soon as possible after the first day of each month, upon | ||||||
| 18 | certification
of the Department of Revenue, the Comptroller | ||||||
| 19 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 20 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 21 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 22 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 23 | transfer is no longer required
and shall not be made. | ||||||
| 24 | Net revenue realized for a month shall be the revenue | ||||||
| 25 | collected by the State
pursuant to this Act, less the amount | ||||||
| 26 | paid out during that month as refunds
to taxpayers for | ||||||
| |||||||
| |||||||
| 1 | overpayment of liability. | ||||||
| 2 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
| 3 | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||||||
| 4 | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15.)
| ||||||
| 5 | Section 20. The Service Occupation Tax Act is amended by | ||||||
| 6 | changing Sections 3-10 and 9 as follows:
| ||||||
| 7 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
| 8 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
| 9 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| 10 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
| 11 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
| 12 | computing this tax, in no event
shall the "selling price" be | ||||||
| 13 | less than the cost price to the serviceman of
the tangible | ||||||
| 14 | personal property transferred. The selling price of each item
| ||||||
| 15 | of tangible personal property transferred as an incident of a | ||||||
| 16 | sale of
service may be shown as a distinct and separate item on | ||||||
| 17 | the serviceman's
billing to the service customer. If the | ||||||
| 18 | selling price is not so shown, the
selling price of the | ||||||
| 19 | tangible personal property is deemed to be 50% of the
| ||||||
| 20 | serviceman's entire billing to the service customer. When, | ||||||
| 21 | however, a
serviceman contracts to design, develop, and produce | ||||||
| 22 | special order machinery or
equipment, the tax imposed by this | ||||||
| 23 | Act shall be based on the serviceman's
cost price of the | ||||||
| 24 | tangible personal property transferred incident to the
| ||||||
| |||||||
| |||||||
| 1 | completion of the contract.
| ||||||
| 2 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 3 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 4 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 5 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
| 6 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| 7 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
| 8 | price of property
transferred as
an incident to the sale of | ||||||
| 9 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
| 10 | (ii) 80% of the selling price of property transferred as an
| ||||||
| 11 | incident to the sale of service on or after July
1, 2003 and on | ||||||
| 12 | or before December 31, 2018, and (iii) 100%
of
the cost price
| ||||||
| 13 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
| 14 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
| 15 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
| 16 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
| 17 | With respect to majority blended ethanol fuel, as defined | ||||||
| 18 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 19 | to the selling price of property transferred
as an incident to | ||||||
| 20 | the sale of service on or after July 1, 2003 and on or before
| ||||||
| 21 | December 31, 2018 but applies to 100% of the selling price | ||||||
| 22 | thereafter.
| ||||||
| 23 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| 24 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| 25 | tax imposed by this Act
applies to (i) 80% of the selling price | ||||||
| 26 | of property transferred as an incident
to the sale of service | ||||||
| |||||||
| |||||||
| 1 | on or after July 1, 2003 and on or before December 31, 2018
and | ||||||
| 2 | (ii) 100% of the proceeds of the selling price
thereafter.
If, | ||||||
| 3 | at any time, however, the tax under this Act on sales of | ||||||
| 4 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
| 5 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
| 6 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
| 7 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
| 8 | and no more than 10% biodiesel
made
during that time.
| ||||||
| 9 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| 10 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 11 | more than 10% but no more than 99% biodiesel material, the tax | ||||||
| 12 | imposed by this
Act
does not apply to the proceeds of the | ||||||
| 13 | selling price of property transferred
as an incident to the | ||||||
| 14 | sale of service on or after July 1, 2003 and on or before
| ||||||
| 15 | December 31, 2018 but applies to 100% of the selling price | ||||||
| 16 | thereafter.
| ||||||
| 17 | At the election of any registered serviceman made for each | ||||||
| 18 | fiscal year,
sales of service in which the aggregate annual | ||||||
| 19 | cost price of tangible
personal property transferred as an | ||||||
| 20 | incident to the sales of service is
less than 35%, or 75% in | ||||||
| 21 | the case of servicemen transferring prescription
drugs or | ||||||
| 22 | servicemen engaged in graphic arts production, of the aggregate
| ||||||
| 23 | annual total gross receipts from all sales of service, the tax | ||||||
| 24 | imposed by
this Act shall be based on the serviceman's cost | ||||||
| 25 | price of the tangible
personal property transferred incident to | ||||||
| 26 | the sale of those services.
| ||||||
| |||||||
| |||||||
| 1 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
| 2 | for
immediate consumption and transferred incident to a sale of | ||||||
| 3 | service subject
to this Act or the Service Occupation Tax Act | ||||||
| 4 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
| 5 | Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD | ||||||
| 6 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
| 7 | or the
Child Care Act of 1969. The tax shall
also be imposed at | ||||||
| 8 | the rate of 1% on food for human consumption that is
to be | ||||||
| 9 | consumed off the
premises where it is sold (other than | ||||||
| 10 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 11 | prepared for immediate consumption and is not
otherwise | ||||||
| 12 | included in this paragraph) and prescription and
| ||||||
| 13 | nonprescription medicines, drugs, medical appliances, | ||||||
| 14 | modifications to a motor
vehicle for the purpose of rendering | ||||||
| 15 | it usable by a person with a disability, and
insulin, urine | ||||||
| 16 | testing materials, syringes, and needles used by diabetics, for
| ||||||
| 17 | human use. For the purposes of this Section, until September 1, | ||||||
| 18 | 2009: the term "soft drinks" means any
complete, finished, | ||||||
| 19 | ready-to-use, non-alcoholic drink, whether carbonated or
not, | ||||||
| 20 | including but not limited to soda water, cola, fruit juice, | ||||||
| 21 | vegetable
juice, carbonated water, and all other preparations | ||||||
| 22 | commonly known as soft
drinks of whatever kind or description | ||||||
| 23 | that are contained in any closed or
sealed can, carton, or | ||||||
| 24 | container, regardless of size; but "soft drinks" does not
| ||||||
| 25 | include coffee, tea, non-carbonated water, infant formula, | ||||||
| 26 | milk or milk
products as defined in the Grade A Pasteurized | ||||||
| |||||||
| |||||||
| 1 | Milk and Milk Products Act, or
drinks containing 50% or more | ||||||
| 2 | natural fruit or vegetable juice.
| ||||||
| 3 | Notwithstanding any other provisions of this
Act, | ||||||
| 4 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 5 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 6 | drinks" do not include beverages that contain milk or milk | ||||||
| 7 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 8 | than 50% of vegetable or fruit juice by volume. | ||||||
| 9 | Until August 1, 2009, and notwithstanding any other | ||||||
| 10 | provisions of this Act, "food for human consumption
that is to | ||||||
| 11 | be consumed off the premises where it is sold" includes all | ||||||
| 12 | food
sold through a vending machine, except soft drinks and | ||||||
| 13 | food products that are
dispensed hot from a vending machine, | ||||||
| 14 | regardless of the location of the vending
machine. Beginning | ||||||
| 15 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 16 | this Act, "food for human consumption that is to be consumed | ||||||
| 17 | off the premises where it is sold" includes all food sold | ||||||
| 18 | through a vending machine, except soft drinks, candy, and food | ||||||
| 19 | products that are dispensed hot from a vending machine, | ||||||
| 20 | regardless of the location of the vending machine.
| ||||||
| 21 | Notwithstanding any other provisions of this
Act, | ||||||
| 22 | beginning September 1, 2009, "food for human consumption that | ||||||
| 23 | is to be consumed off the premises where
it is sold" does not | ||||||
| 24 | include candy. For purposes of this Section, "candy" means a | ||||||
| 25 | preparation of sugar, honey, or other natural or artificial | ||||||
| 26 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| |||||||
| |||||||
| 1 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 2 | pieces. "Candy" does not include any preparation that contains | ||||||
| 3 | flour or requires refrigeration. | ||||||
| 4 | Notwithstanding any other provisions of this
Act, | ||||||
| 5 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 6 | drugs" does not include grooming and hygiene products. For | ||||||
| 7 | purposes of this Section, "grooming and hygiene products" | ||||||
| 8 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 9 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 10 | lotions and screens, unless those products are available by | ||||||
| 11 | prescription only, regardless of whether the products meet the | ||||||
| 12 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 13 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 14 | use that contains a label that identifies the product as a drug | ||||||
| 15 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 16 | label includes: | ||||||
| 17 | (A) A "Drug Facts" panel; or | ||||||
| 18 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 19 | list of those ingredients contained in the compound, | ||||||
| 20 | substance or preparation. | ||||||
| 21 | Beginning January 1, 2017, in addition to all other rates | ||||||
| 22 | of tax imposed under this Act, a surcharge of 18% is imposed on | ||||||
| 23 | the selling price of firearms and firearm ammunition. "Firearm" | ||||||
| 24 | and "firearm ammunition" have the meanings ascribed to them in | ||||||
| 25 | Section 1.1 of the Firearm Owners Identification Card Act. | ||||||
| 26 | Beginning on January 1, 2014 (the effective date of Public | ||||||
| |||||||
| |||||||
| 1 | Act 98-122), "prescription and nonprescription medicines and | ||||||
| 2 | drugs" includes medical cannabis purchased from a registered | ||||||
| 3 | dispensing organization under the Compassionate Use of Medical | ||||||
| 4 | Cannabis Pilot Program Act. | ||||||
| 5 | (Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; | ||||||
| 6 | 98-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff. | ||||||
| 7 | 7-29-15; revised 10-16-15.)
| ||||||
| 8 | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||||||
| 9 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 10 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 11 | of such tax at the
time when he is required to file his return | ||||||
| 12 | for the period during which
such tax was collectible, less a | ||||||
| 13 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
| 14 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
| 15 | greater, which is allowed to reimburse
the serviceman for | ||||||
| 16 | expenses incurred in collecting the tax, keeping
records, | ||||||
| 17 | preparing and filing returns, remitting the tax and supplying | ||||||
| 18 | data
to the Department on request. The Department may disallow | ||||||
| 19 | the discount for servicemen whose certificate of registration | ||||||
| 20 | is revoked at the time the return is filed, but only if the | ||||||
| 21 | Department's decision to revoke the certificate of | ||||||
| 22 | registration has become final. | ||||||
| 23 | Where such tangible personal property is sold under a | ||||||
| 24 | conditional
sales contract, or under any other form of sale | ||||||
| 25 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| |||||||
| |||||||
| 1 | extended beyond the close of
the period for which the return is | ||||||
| 2 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
| 3 | each tax return period, only the tax applicable
to the part of | ||||||
| 4 | the selling price actually received during such tax return
| ||||||
| 5 | period. | ||||||
| 6 | Except as provided hereinafter in this Section, on or | ||||||
| 7 | before the twentieth
day of each calendar month, such | ||||||
| 8 | serviceman shall file a
return for the preceding calendar month | ||||||
| 9 | in accordance with reasonable
rules and regulations to be | ||||||
| 10 | promulgated by the Department of Revenue.
Such return shall be | ||||||
| 11 | filed on a form prescribed by the Department and
shall contain | ||||||
| 12 | such information as the Department may reasonably require. | ||||||
| 13 | The Department may require returns to be filed on a | ||||||
| 14 | quarterly basis.
If so required, a return for each calendar | ||||||
| 15 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 16 | calendar month following the end of such
calendar quarter. The | ||||||
| 17 | taxpayer shall also file a return with the
Department for each | ||||||
| 18 | of the first two months of each calendar quarter, on or
before | ||||||
| 19 | the twentieth day of the following calendar month, stating: | ||||||
| 20 | 1. The name of the seller; | ||||||
| 21 | 2. The address of the principal place of business from | ||||||
| 22 | which he engages
in business as a serviceman in this State; | ||||||
| 23 | 3. The total amount of taxable receipts received by him | ||||||
| 24 | during the
preceding calendar month, including receipts | ||||||
| 25 | from charge and time sales,
but less all deductions allowed | ||||||
| 26 | by law; | ||||||
| |||||||
| |||||||
| 1 | 4. The amount of credit provided in Section 2d of this | ||||||
| 2 | Act; | ||||||
| 3 | 5. The amount of tax due; | ||||||
| 4 | 5-5. The signature of the taxpayer; and | ||||||
| 5 | 6. Such other reasonable information as the Department | ||||||
| 6 | may
require. | ||||||
| 7 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 8 | the proper notice
and demand for signature by the Department, | ||||||
| 9 | the return shall be considered
valid and any amount shown to be | ||||||
| 10 | due on the return shall be deemed assessed. | ||||||
| 11 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 12 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
| 13 | certification
from a purchaser in satisfaction
of Service Use | ||||||
| 14 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
| 15 | the purchaser provides
the
appropriate
documentation as | ||||||
| 16 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
| 17 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
| 18 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
| 19 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
| 20 | Act, may be used by that
serviceman to satisfy Service | ||||||
| 21 | Occupation Tax liability in the amount claimed in
the | ||||||
| 22 | certification, not to exceed 6.25% of the receipts subject to | ||||||
| 23 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
| 24 | Credit reported on any
original or amended return
filed under
| ||||||
| 25 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 26 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
| |||||||
| |||||||
| 1 | Credit reported on annual returns due on or after January 1, | ||||||
| 2 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
| 3 | No Manufacturer's
Purchase Credit may be used after September | ||||||
| 4 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
| 5 | imposed under this Act, including any audit liability. | ||||||
| 6 | If the serviceman's average monthly tax liability to
the | ||||||
| 7 | Department does not exceed $200, the Department may authorize | ||||||
| 8 | his
returns to be filed on a quarter annual basis, with the | ||||||
| 9 | return for
January, February and March of a given year being | ||||||
| 10 | due by April 20 of
such year; with the return for April, May | ||||||
| 11 | and June of a given year being
due by July 20 of such year; with | ||||||
| 12 | the return for July, August and
September of a given year being | ||||||
| 13 | due by October 20 of such year, and with
the return for | ||||||
| 14 | October, November and December of a given year being due
by | ||||||
| 15 | January 20 of the following year. | ||||||
| 16 | If the serviceman's average monthly tax liability to
the | ||||||
| 17 | Department does not exceed $50, the Department may authorize | ||||||
| 18 | his
returns to be filed on an annual basis, with the return for | ||||||
| 19 | a given year
being due by January 20 of the following year. | ||||||
| 20 | Such quarter annual and annual returns, as to form and | ||||||
| 21 | substance,
shall be subject to the same requirements as monthly | ||||||
| 22 | returns. | ||||||
| 23 | Notwithstanding any other provision in this Act concerning | ||||||
| 24 | the time within
which a serviceman may file his return, in the | ||||||
| 25 | case of any serviceman who
ceases to engage in a kind of | ||||||
| 26 | business which makes him responsible for filing
returns under | ||||||
| |||||||
| |||||||
| 1 | this Act, such serviceman shall file a final return under this
| ||||||
| 2 | Act with the Department not more than 1 month after | ||||||
| 3 | discontinuing such
business. | ||||||
| 4 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 5 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 6 | payments required by rules of the
Department by electronic | ||||||
| 7 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 8 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 9 | all
payments required by rules of the Department by electronic | ||||||
| 10 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 11 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 12 | all payments required by rules of the Department
by electronic | ||||||
| 13 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 14 | an annual tax liability of $200,000 or more shall make all | ||||||
| 15 | payments required by
rules of the Department by electronic | ||||||
| 16 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 17 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 18 | other State and local occupation and use tax laws administered | ||||||
| 19 | by the
Department, for the immediately preceding calendar year. | ||||||
| 20 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 21 | taxpayer's liabilities under this Act, and under all other | ||||||
| 22 | State
and local occupation and use tax laws administered by the | ||||||
| 23 | Department, for the
immediately preceding calendar year | ||||||
| 24 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 25 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 26 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| |||||||
| |||||||
| 1 | all payments required by rules of the Department by
electronic | ||||||
| 2 | funds transfer. | ||||||
| 3 | Before August 1 of each year beginning in 1993, the | ||||||
| 4 | Department shall
notify all taxpayers required to make payments | ||||||
| 5 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 6 | payments by electronic funds transfer shall make
those payments | ||||||
| 7 | for a minimum of one year beginning on October 1. | ||||||
| 8 | Any taxpayer not required to make payments by electronic | ||||||
| 9 | funds transfer may
make payments by electronic funds transfer | ||||||
| 10 | with the
permission of the Department. | ||||||
| 11 | All taxpayers required to make payment by electronic funds | ||||||
| 12 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 13 | payments by electronic funds
transfer shall make those payments | ||||||
| 14 | in the manner authorized by the Department. | ||||||
| 15 | The Department shall adopt such rules as are necessary to | ||||||
| 16 | effectuate a
program of electronic funds transfer and the | ||||||
| 17 | requirements of this Section. | ||||||
| 18 | Where a serviceman collects the tax with respect to the | ||||||
| 19 | selling price of
tangible personal property which he sells and | ||||||
| 20 | the purchaser thereafter returns
such tangible personal | ||||||
| 21 | property and the serviceman refunds the
selling price thereof | ||||||
| 22 | to the purchaser, such serviceman shall also refund,
to the | ||||||
| 23 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
| 24 | his return for the period in which he refunds such tax to the
| ||||||
| 25 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
| 26 | refunded by
him to the purchaser from any other Service | ||||||
| |||||||
| |||||||
| 1 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
| 2 | Use Tax which such serviceman may be
required to pay or remit | ||||||
| 3 | to the Department, as shown by such return,
provided that the | ||||||
| 4 | amount of the tax to be deducted shall previously have
been | ||||||
| 5 | remitted to the Department by such serviceman. If the | ||||||
| 6 | serviceman shall
not previously have remitted the amount of | ||||||
| 7 | such tax to the Department,
he shall be entitled to no | ||||||
| 8 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
| 9 | If experience indicates such action to be practicable, the | ||||||
| 10 | Department
may prescribe and furnish a combination or joint | ||||||
| 11 | return which will
enable servicemen, who are required to file | ||||||
| 12 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
| 13 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
| 14 | the return
information required by all said Acts on the one | ||||||
| 15 | form. | ||||||
| 16 | Where the serviceman has more than one business
registered | ||||||
| 17 | with the Department under separate registrations hereunder,
| ||||||
| 18 | such serviceman shall file separate returns for each
registered | ||||||
| 19 | business. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
| 22 | the
preceding month from the 1% tax on sales of food for human | ||||||
| 23 | consumption
which is to be consumed off the premises where it | ||||||
| 24 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
| 25 | which has been prepared for
immediate consumption) and | ||||||
| 26 | prescription and nonprescription medicines,
drugs, medical | ||||||
| |||||||
| |||||||
| 1 | appliances and insulin, urine testing materials, syringes
and | ||||||
| 2 | needles used by diabetics. | ||||||
| 3 | Beginning January 1, 1990, each month the Department shall | ||||||
| 4 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 5 | revenue realized
for the preceding month from the 6.25% general | ||||||
| 6 | rate. | ||||||
| 7 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 8 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 9 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 10 | rate on the selling price of motor fuel and
gasohol. | ||||||
| 11 | Beginning January 1, 1990, each month the Department shall | ||||||
| 12 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
| 13 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 14 | transfers of
tangible personal property. | ||||||
| 15 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 16 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 17 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 18 | selling price of motor fuel and gasohol. | ||||||
| 19 | Beginning October 1, 2009, each month the Department shall | ||||||
| 20 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 21 | an amount estimated by the Department to represent 80% of the | ||||||
| 22 | net revenue realized for the preceding month from the sale of | ||||||
| 23 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 24 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 25 | are now taxed at 6.25%. | ||||||
| 26 | Beginning January 1, 2017, the Department shall pay into | ||||||
| |||||||
| |||||||
| 1 | the Firearm Sales Tax Trust Fund 100% of the net revenue | ||||||
| 2 | realized for the preceding month from the 18% surcharge on the | ||||||
| 3 | selling price of firearms and firearm ammunition. | ||||||
| 4 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 5 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 6 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 7 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
| 8 | the average monthly deficit in the Underground Storage Tank | ||||||
| 9 | Fund during the prior year, as certified annually by the | ||||||
| 10 | Illinois Environmental Protection Agency, but the total | ||||||
| 11 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 12 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
| 13 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
| 14 | fiscal year. As used in this paragraph, the "average monthly | ||||||
| 15 | deficit" shall be equal to the difference between the average | ||||||
| 16 | monthly claims for payment by the fund and the average monthly | ||||||
| 17 | revenues deposited into the fund, excluding payments made | ||||||
| 18 | pursuant to this paragraph. | ||||||
| 19 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 20 | received by the Department under the Use Tax Act, the Service | ||||||
| 21 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
| 22 | each month the Department shall deposit $500,000 into the State | ||||||
| 23 | Crime Laboratory Fund. | ||||||
| 24 | Of the remainder of the moneys received by the Department | ||||||
| 25 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 26 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
| |||||||
| |||||||
| 1 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
| 2 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
| 3 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
| 4 | may be, of the moneys received by the Department and required | ||||||
| 5 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
| 6 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 7 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
| 8 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
| 9 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
| 10 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
| 11 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 12 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
| 13 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
| 14 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
| 15 | difference shall be immediately paid into the
Build Illinois | ||||||
| 16 | Fund from other moneys received by the Department pursuant
to | ||||||
| 17 | the Tax Acts; and further provided, that if on the last | ||||||
| 18 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
| 19 | required to be deposited into
the Build Illinois Account in the | ||||||
| 20 | Build Illinois Fund during such month and
(2) the amount | ||||||
| 21 | transferred during such month to the Build Illinois Fund
from | ||||||
| 22 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 23 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 24 | the difference
shall be immediately paid into the Build | ||||||
| 25 | Illinois Fund from other moneys
received by the Department | ||||||
| 26 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
| |||||||
| |||||||
| 1 | event shall the payments required under the preceding proviso
| ||||||
| 2 | result in aggregate payments into the Build Illinois Fund | ||||||
| 3 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
| 4 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
| 5 | Specified Amount for such fiscal year; and,
further provided, | ||||||
| 6 | that the amounts payable into the Build Illinois Fund
under | ||||||
| 7 | this clause (b) shall be payable only until such time as the
| ||||||
| 8 | aggregate amount on deposit under each trust indenture securing | ||||||
| 9 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
| 10 | Bond Act is
sufficient, taking into account any future | ||||||
| 11 | investment income, to fully
provide, in accordance with such | ||||||
| 12 | indenture, for the defeasance of or the
payment of the | ||||||
| 13 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 14 | secured by such indenture and on any Bonds expected to be | ||||||
| 15 | issued thereafter
and all fees and costs payable with respect | ||||||
| 16 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 17 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 18 | the last business day of
any month in which Bonds are | ||||||
| 19 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 20 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 21 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 22 | than the amount required to be transferred in such month from
| ||||||
| 23 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 24 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 25 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 26 | shall be immediately paid
from other moneys received by the | ||||||
| |||||||||||||||||
| |||||||||||||||||
| 1 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||||||||||||
| 2 | provided, however, that any amounts paid to the
Build Illinois | ||||||||||||||||
| 3 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||||||||||||
| 4 | deemed to constitute payments pursuant to clause (b) of the | ||||||||||||||||
| 5 | preceding
sentence and shall reduce the amount otherwise | ||||||||||||||||
| 6 | payable for such fiscal year
pursuant to clause (b) of the | ||||||||||||||||
| 7 | preceding sentence. The moneys received by
the Department | ||||||||||||||||
| 8 | pursuant to this Act and required to be deposited into the
| ||||||||||||||||
| 9 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||
| 10 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||
| 11 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||
| 12 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||
| 13 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||
| 14 | installment of the amount requested in the
certificate of the | ||||||||||||||||
| 15 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||
| 16 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||
| 17 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||
| 18 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||
| 19 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||
| 20 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||
| 21 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||
| 22 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||
| |||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
| 2 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
| 3 | required under this Section for previous
months and years, | ||||||
| 4 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 5 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 6 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 7 | has been deposited. | ||||||
| 8 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 9 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
| 10 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
| 11 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 12 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
| 13 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 14 | preceding month from the 6.25% general rate on the selling | ||||||
| 15 | price of tangible
personal property. | ||||||
| 16 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 17 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 18 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 19 | enacted, beginning with the receipt of the first
report of | ||||||
| 20 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 21 | period, the Department shall each month pay into the Energy | ||||||
| 22 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 23 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 24 | that was sold to an eligible business.
For purposes of this | ||||||
| 25 | paragraph, the term "eligible business" means a new
electric | ||||||
| 26 | generating facility certified pursuant to Section 605-332 of | ||||||
| |||||||
| |||||||
| 1 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 2 | Civil Administrative
Code of Illinois. | ||||||
| 3 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 4 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 5 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 6 | the preceding paragraphs or in any amendments to this Section | ||||||
| 7 | hereafter enacted, beginning on the first day of the first | ||||||
| 8 | calendar month to occur on or after the effective date of this | ||||||
| 9 | amendatory Act of the 98th General Assembly, each month, from | ||||||
| 10 | the collections made under Section 9 of the Use Tax Act, | ||||||
| 11 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
| 12 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
| 13 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
| 14 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 15 | fund additional auditors and compliance personnel at the | ||||||
| 16 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 17 | the cash receipts collected during the preceding fiscal year by | ||||||
| 18 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 19 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 20 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 21 | and use taxes administered by the Department. | ||||||
| 22 | Of the remainder of the moneys received by the Department | ||||||
| 23 | pursuant to this
Act, 75% shall be paid into the General | ||||||
| 24 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
| 25 | a special account and used only for the transfer to the Common | ||||||
| 26 | School Fund as part of the monthly transfer from the General | ||||||
| |||||||
| |||||||
| 1 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
| 2 | Act. | ||||||
| 3 | The Department may, upon separate written notice to a | ||||||
| 4 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 5 | Department on a form
prescribed by the Department within not | ||||||
| 6 | less than 60 days after receipt
of the notice an annual | ||||||
| 7 | information return for the tax year specified in
the notice. | ||||||
| 8 | Such annual return to the Department shall include a
statement | ||||||
| 9 | of gross receipts as shown by the taxpayer's last Federal | ||||||
| 10 | income
tax return. If the total receipts of the business as | ||||||
| 11 | reported in the
Federal income tax return do not agree with the | ||||||
| 12 | gross receipts reported to
the Department of Revenue for the | ||||||
| 13 | same period, the taxpayer shall attach
to his annual return a | ||||||
| 14 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 15 | reasons for the difference. The taxpayer's annual
return to the | ||||||
| 16 | Department shall also disclose the cost of goods sold by
the | ||||||
| 17 | taxpayer during the year covered by such return, opening and | ||||||
| 18 | closing
inventories of such goods for such year, cost of goods | ||||||
| 19 | used from stock
or taken from stock and given away by the | ||||||
| 20 | taxpayer during such year, pay
roll information of the | ||||||
| 21 | taxpayer's business during such year and any
additional | ||||||
| 22 | reasonable information which the Department deems would be
| ||||||
| 23 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 24 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
| 25 | provided for in this
Section. | ||||||
| 26 | If the annual information return required by this Section | ||||||
| |||||||
| |||||||
| 1 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 2 | as follows: | ||||||
| 3 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 4 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 5 | taxpayer
under this Act during the period to be covered by | ||||||
| 6 | the annual return
for each month or fraction of a month | ||||||
| 7 | until such return is filed as
required, the penalty to be | ||||||
| 8 | assessed and collected in the same manner
as any other | ||||||
| 9 | penalty provided for in this Act. | ||||||
| 10 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 11 | be liable for a
penalty as described in Section 3-4 of the | ||||||
| 12 | Uniform Penalty and Interest Act. | ||||||
| 13 | The chief executive officer, proprietor, owner or highest | ||||||
| 14 | ranking
manager shall sign the annual return to certify the | ||||||
| 15 | accuracy of the
information contained therein. Any person who | ||||||
| 16 | willfully signs the
annual return containing false or | ||||||
| 17 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 18 | accordingly. The annual return form prescribed
by the | ||||||
| 19 | Department shall include a warning that the person signing the
| ||||||
| 20 | return may be liable for perjury. | ||||||
| 21 | The foregoing portion of this Section concerning the filing | ||||||
| 22 | of an
annual information return shall not apply to a serviceman | ||||||
| 23 | who is not
required to file an income tax return with the | ||||||
| 24 | United States Government. | ||||||
| 25 | As soon as possible after the first day of each month, upon | ||||||
| 26 | certification
of the Department of Revenue, the Comptroller | ||||||
| |||||||
| |||||||
| 1 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 2 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 3 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 4 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 5 | transfer is no longer required
and shall not be made. | ||||||
| 6 | Net revenue realized for a month shall be the revenue | ||||||
| 7 | collected by the State
pursuant to this Act, less the amount | ||||||
| 8 | paid out during that month as
refunds to taxpayers for | ||||||
| 9 | overpayment of liability. | ||||||
| 10 | For greater simplicity of administration, it shall be | ||||||
| 11 | permissible for
manufacturers, importers and wholesalers whose | ||||||
| 12 | products are sold by numerous
servicemen in Illinois, and who | ||||||
| 13 | wish to do so, to
assume the responsibility for accounting and | ||||||
| 14 | paying to the Department
all tax accruing under this Act with | ||||||
| 15 | respect to such sales, if the
servicemen who are affected do | ||||||
| 16 | not make written objection to the
Department to this | ||||||
| 17 | arrangement. | ||||||
| 18 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
| 19 | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||||||
| 20 | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15.)
| ||||||
| 21 | Section 25. The Retailers' Occupation Tax Act is amended by | ||||||
| 22 | changing Sections 2-10 and 3 as follows:
| ||||||
| 23 | (35 ILCS 120/2-10)
| ||||||
| 24 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
| |||||||
| |||||||
| 1 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| 2 | gross receipts
from sales of tangible personal property made in | ||||||
| 3 | the course of business.
| ||||||
| 4 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 5 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 6 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 7 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
| 8 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
| 9 | respect to sales tax holiday items as defined in Section 2-8 of | ||||||
| 10 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
| 11 | Within 14 days after the effective date of this amendatory | ||||||
| 12 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
| 13 | and gasohol shall cause the
following notice to be posted in a | ||||||
| 14 | prominently visible place on each retail
dispensing device that | ||||||
| 15 | is used to dispense motor
fuel or gasohol in the State of | ||||||
| 16 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
| 17 | eliminated the State's share of sales tax on motor fuel and
| ||||||
| 18 | gasohol through December 31, 2000. The price on this pump | ||||||
| 19 | should reflect the
elimination of the tax." The notice shall be | ||||||
| 20 | printed in bold print on a sign
that is no smaller than 4 | ||||||
| 21 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
| 22 | customers. Any retailer who fails to post or maintain a | ||||||
| 23 | required
sign through December 31, 2000 is guilty of a petty | ||||||
| 24 | offense for which the fine
shall be $500 per day per each | ||||||
| 25 | retail premises where a violation occurs.
| ||||||
| 26 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| |||||||
| |||||||
| 1 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
| 2 | sales made on or after
January 1, 1990, and before July 1, | ||||||
| 3 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
| 4 | 1, 2003 and on or before December 31,
2018, and (iii) 100% of | ||||||
| 5 | the proceeds of sales
made thereafter.
If, at any time, | ||||||
| 6 | however, the tax under this Act on sales of gasohol, as
defined | ||||||
| 7 | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
| ||||||
| 8 | tax imposed by this Act applies to 100% of the proceeds of | ||||||
| 9 | sales of gasohol
made during that time.
| ||||||
| 10 | With respect to majority blended ethanol fuel, as defined | ||||||
| 11 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 12 | to the proceeds of sales made on or after
July 1, 2003 and on or | ||||||
| 13 | before December 31, 2018 but applies to 100% of the
proceeds of | ||||||
| 14 | sales made thereafter.
| ||||||
| 15 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| 16 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| 17 | tax imposed by this Act
applies to (i) 80% of the proceeds of | ||||||
| 18 | sales made on or after July 1, 2003
and on or before December | ||||||
| 19 | 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
| 20 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
| 21 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
| 22 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
| 23 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
| 24 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
| 25 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
| 26 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| |||||||
| |||||||
| 1 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 2 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
| 3 | by this Act
does not apply to the proceeds of sales made on or | ||||||
| 4 | after July 1, 2003
and on or before December 31, 2018 but | ||||||
| 5 | applies to 100% of the
proceeds of sales made thereafter.
| ||||||
| 6 | With respect to food for human consumption that is to be | ||||||
| 7 | consumed off the
premises where it is sold (other than | ||||||
| 8 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 9 | prepared for immediate consumption) and prescription and
| ||||||
| 10 | nonprescription medicines, drugs, medical appliances, | ||||||
| 11 | modifications to a motor
vehicle for the purpose of rendering | ||||||
| 12 | it usable by a person with a disability, and
insulin, urine | ||||||
| 13 | testing materials, syringes, and needles used by diabetics, for
| ||||||
| 14 | human use, the tax is imposed at the rate of 1%. For the | ||||||
| 15 | purposes of this
Section, until September 1, 2009: the term | ||||||
| 16 | "soft drinks" means any complete, finished, ready-to-use,
| ||||||
| 17 | non-alcoholic drink, whether carbonated or not, including but | ||||||
| 18 | not limited to
soda water, cola, fruit juice, vegetable juice, | ||||||
| 19 | carbonated water, and all other
preparations commonly known as | ||||||
| 20 | soft drinks of whatever kind or description that
are contained | ||||||
| 21 | in any closed or sealed bottle, can, carton, or container,
| ||||||
| 22 | regardless of size; but "soft drinks" does not include coffee, | ||||||
| 23 | tea, non-carbonated
water, infant formula, milk or milk | ||||||
| 24 | products as defined in the Grade A
Pasteurized Milk and Milk | ||||||
| 25 | Products Act, or drinks containing 50% or more
natural fruit or | ||||||
| 26 | vegetable juice.
| ||||||
| |||||||
| |||||||
| 1 | Notwithstanding any other provisions of this
Act, | ||||||
| 2 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 3 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 4 | drinks" do not include beverages that contain milk or milk | ||||||
| 5 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 6 | than 50% of vegetable or fruit juice by volume. | ||||||
| 7 | Until August 1, 2009, and notwithstanding any other | ||||||
| 8 | provisions of this
Act, "food for human consumption that is to | ||||||
| 9 | be consumed off the premises where
it is sold" includes all | ||||||
| 10 | food sold through a vending machine, except soft
drinks and | ||||||
| 11 | food products that are dispensed hot from a vending machine,
| ||||||
| 12 | regardless of the location of the vending machine. Beginning | ||||||
| 13 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 14 | this Act, "food for human consumption that is to be consumed | ||||||
| 15 | off the premises where it is sold" includes all food sold | ||||||
| 16 | through a vending machine, except soft drinks, candy, and food | ||||||
| 17 | products that are dispensed hot from a vending machine, | ||||||
| 18 | regardless of the location of the vending machine.
| ||||||
| 19 | Notwithstanding any other provisions of this
Act, | ||||||
| 20 | beginning September 1, 2009, "food for human consumption that | ||||||
| 21 | is to be consumed off the premises where
it is sold" does not | ||||||
| 22 | include candy. For purposes of this Section, "candy" means a | ||||||
| 23 | preparation of sugar, honey, or other natural or artificial | ||||||
| 24 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 25 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 26 | pieces. "Candy" does not include any preparation that contains | ||||||
| |||||||
| |||||||
| 1 | flour or requires refrigeration. | ||||||
| 2 | Notwithstanding any other provisions of this
Act, | ||||||
| 3 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 4 | drugs" does not include grooming and hygiene products. For | ||||||
| 5 | purposes of this Section, "grooming and hygiene products" | ||||||
| 6 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 7 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 8 | lotions and screens, unless those products are available by | ||||||
| 9 | prescription only, regardless of whether the products meet the | ||||||
| 10 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 11 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 12 | use that contains a label that identifies the product as a drug | ||||||
| 13 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 14 | label includes: | ||||||
| 15 | (A) A "Drug Facts" panel; or | ||||||
| 16 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 17 | list of those ingredients contained in the compound, | ||||||
| 18 | substance or preparation.
| ||||||
| 19 | Beginning January 1, 2017, in addition to all other rates | ||||||
| 20 | of tax imposed under this Act, a surcharge of 18% is imposed on | ||||||
| 21 | the selling price of firearms and firearm ammunition. "Firearm" | ||||||
| 22 | and "firearm ammunition" have the meanings ascribed to them in | ||||||
| 23 | Section 1.1 of the Firearm Owners Identification Card Act. | ||||||
| 24 | Beginning on the effective date of this amendatory Act of | ||||||
| 25 | the 98th General Assembly, "prescription and nonprescription | ||||||
| 26 | medicines and drugs" includes medical cannabis purchased from a | ||||||
| |||||||
| |||||||
| 1 | registered dispensing organization under the Compassionate Use | ||||||
| 2 | of Medical Cannabis Pilot Program Act. | ||||||
| 3 | (Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15.)
| ||||||
| 4 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
| 5 | Sec. 3. Except as provided in this Section, on or before | ||||||
| 6 | the twentieth
day of each calendar month, every person engaged | ||||||
| 7 | in the business of
selling tangible personal property at retail | ||||||
| 8 | in this State during the
preceding calendar month shall file a | ||||||
| 9 | return with the Department, stating: | ||||||
| 10 | 1. The name of the seller; | ||||||
| 11 | 2. His residence address and the address of his | ||||||
| 12 | principal place of
business and the address of the | ||||||
| 13 | principal place of business (if that is
a different | ||||||
| 14 | address) from which he engages in the business of selling
| ||||||
| 15 | tangible personal property at retail in this State; | ||||||
| 16 | 3. Total amount of receipts received by him during the | ||||||
| 17 | preceding
calendar month or quarter, as the case may be, | ||||||
| 18 | from sales of tangible
personal property, and from services | ||||||
| 19 | furnished, by him during such
preceding calendar month or | ||||||
| 20 | quarter; | ||||||
| 21 | 4. Total amount received by him during the preceding | ||||||
| 22 | calendar month or
quarter on charge and time sales of | ||||||
| 23 | tangible personal property, and from
services furnished, | ||||||
| 24 | by him prior to the month or quarter for which the return
| ||||||
| 25 | is filed; | ||||||
| |||||||
| |||||||
| 1 | 5. Deductions allowed by law; | ||||||
| 2 | 6. Gross receipts which were received by him during the | ||||||
| 3 | preceding
calendar month or quarter and upon the basis of | ||||||
| 4 | which the tax is imposed; | ||||||
| 5 | 7. The amount of credit provided in Section 2d of this | ||||||
| 6 | Act; | ||||||
| 7 | 8. The amount of tax due; | ||||||
| 8 | 9. The signature of the taxpayer; and | ||||||
| 9 | 10. Such other reasonable information as the | ||||||
| 10 | Department may require. | ||||||
| 11 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 12 | the proper notice
and demand for signature by the Department, | ||||||
| 13 | the return shall be considered
valid and any amount shown to be | ||||||
| 14 | due on the return shall be deemed assessed. | ||||||
| 15 | Each return shall be accompanied by the statement of | ||||||
| 16 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
| 17 | claimed. | ||||||
| 18 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 19 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
| 20 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
| 21 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
| 22 | provides the
appropriate documentation as required by Section | ||||||
| 23 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
| 24 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
| 25 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
| 26 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
| |||||||
| |||||||
| 1 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
| 2 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
| 3 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
| 4 | Credit
reported on any original or amended return
filed under
| ||||||
| 5 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 6 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
| 7 | Purchaser Credit reported on annual returns due on or after | ||||||
| 8 | January 1, 2005 will be disallowed for periods prior to | ||||||
| 9 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
| 10 | used after September 30, 2003 through August 31, 2004 to
| ||||||
| 11 | satisfy any
tax liability imposed under this Act, including any | ||||||
| 12 | audit liability. | ||||||
| 13 | The Department may require returns to be filed on a | ||||||
| 14 | quarterly basis.
If so required, a return for each calendar | ||||||
| 15 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 16 | calendar month following the end of such
calendar quarter. The | ||||||
| 17 | taxpayer shall also file a return with the
Department for each | ||||||
| 18 | of the first two months of each calendar quarter, on or
before | ||||||
| 19 | the twentieth day of the following calendar month, stating: | ||||||
| 20 | 1. The name of the seller; | ||||||
| 21 | 2. The address of the principal place of business from | ||||||
| 22 | which he engages
in the business of selling tangible | ||||||
| 23 | personal property at retail in this State; | ||||||
| 24 | 3. The total amount of taxable receipts received by him | ||||||
| 25 | during the
preceding calendar month from sales of tangible | ||||||
| 26 | personal property by him
during such preceding calendar | ||||||
| |||||||
| |||||||
| 1 | month, including receipts from charge and
time sales, but | ||||||
| 2 | less all deductions allowed by law; | ||||||
| 3 | 4. The amount of credit provided in Section 2d of this | ||||||
| 4 | Act; | ||||||
| 5 | 5. The amount of tax due; and | ||||||
| 6 | 6. Such other reasonable information as the Department | ||||||
| 7 | may
require. | ||||||
| 8 | Beginning on October 1, 2003, any person who is not a | ||||||
| 9 | licensed
distributor, importing distributor, or manufacturer, | ||||||
| 10 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
| 11 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
| 12 | a statement with the Department of Revenue, in a format
and at | ||||||
| 13 | a time prescribed by the Department, showing the total amount | ||||||
| 14 | paid for
alcoholic liquor purchased during the preceding month | ||||||
| 15 | and such other
information as is reasonably required by the | ||||||
| 16 | Department.
The Department may adopt rules to require
that this | ||||||
| 17 | statement be filed in an electronic or telephonic format. Such | ||||||
| 18 | rules
may provide for exceptions from the filing requirements | ||||||
| 19 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
| 20 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
| 21 | Liquor Control Act of 1934. | ||||||
| 22 | Beginning on October 1, 2003, every distributor, importing | ||||||
| 23 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
| 24 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
| 25 | Department of Revenue, no later than the 10th day of the
month | ||||||
| 26 | for the
preceding month during which transactions occurred, by | ||||||
| |||||||
| |||||||
| 1 | electronic means,
showing the
total amount of gross receipts | ||||||
| 2 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
| 3 | the preceding month to purchasers; identifying the purchaser to | ||||||
| 4 | whom it was
sold or
distributed; the purchaser's tax | ||||||
| 5 | registration number; and such other
information
reasonably | ||||||
| 6 | required by the Department. A distributor, importing | ||||||
| 7 | distributor, or manufacturer of alcoholic liquor must | ||||||
| 8 | personally deliver, mail, or provide by electronic means to | ||||||
| 9 | each retailer listed on the monthly statement a report | ||||||
| 10 | containing a cumulative total of that distributor's, importing | ||||||
| 11 | distributor's, or manufacturer's total sales of alcoholic | ||||||
| 12 | liquor to that retailer no later than the 10th day of the month | ||||||
| 13 | for the preceding month during which the transaction occurred. | ||||||
| 14 | The distributor, importing distributor, or manufacturer shall | ||||||
| 15 | notify the retailer as to the method by which the distributor, | ||||||
| 16 | importing distributor, or manufacturer will provide the sales | ||||||
| 17 | information. If the retailer is unable to receive the sales | ||||||
| 18 | information by electronic means, the distributor, importing | ||||||
| 19 | distributor, or manufacturer shall furnish the sales | ||||||
| 20 | information by personal delivery or by mail. For purposes of | ||||||
| 21 | this paragraph, the term "electronic means" includes, but is | ||||||
| 22 | not limited to, the use of a secure Internet website, e-mail, | ||||||
| 23 | or facsimile. | ||||||
| 24 | If a total amount of less than $1 is payable, refundable or | ||||||
| 25 | creditable,
such amount shall be disregarded if it is less than | ||||||
| 26 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
| |||||||
| |||||||
| 1 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
| 2 | monthly tax liability of $150,000 or more shall
make all | ||||||
| 3 | payments required by rules of the
Department by electronic | ||||||
| 4 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 5 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 6 | all
payments required by rules of the Department by electronic | ||||||
| 7 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 8 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 9 | all
payments required by rules of the Department by electronic | ||||||
| 10 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 11 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 12 | payments required by rules of the Department by
electronic | ||||||
| 13 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 14 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 15 | other State and local
occupation and use tax laws administered | ||||||
| 16 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 17 | The term "average monthly tax liability" shall be the sum of | ||||||
| 18 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
| 19 | State and local occupation and use tax
laws administered by the | ||||||
| 20 | Department, for the immediately preceding calendar
year | ||||||
| 21 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 22 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 23 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 24 | all payments required by rules of the Department by
electronic | ||||||
| 25 | funds transfer. | ||||||
| 26 | Before August 1 of each year beginning in 1993, the | ||||||
| |||||||
| |||||||
| 1 | Department shall
notify all taxpayers required to make payments | ||||||
| 2 | by electronic funds
transfer. All taxpayers
required to make | ||||||
| 3 | payments by electronic funds transfer shall make those
payments | ||||||
| 4 | for
a minimum of one year beginning on October 1. | ||||||
| 5 | Any taxpayer not required to make payments by electronic | ||||||
| 6 | funds transfer may
make payments by electronic funds transfer | ||||||
| 7 | with
the permission of the Department. | ||||||
| 8 | All taxpayers required to make payment by electronic funds | ||||||
| 9 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 10 | payments by electronic funds
transfer shall make those payments | ||||||
| 11 | in the manner authorized by the Department. | ||||||
| 12 | The Department shall adopt such rules as are necessary to | ||||||
| 13 | effectuate a
program of electronic funds transfer and the | ||||||
| 14 | requirements of this Section. | ||||||
| 15 | Any amount which is required to be shown or reported on any | ||||||
| 16 | return or
other document under this Act shall, if such amount | ||||||
| 17 | is not a whole-dollar
amount, be increased to the nearest | ||||||
| 18 | whole-dollar amount in any case where
the fractional part of a | ||||||
| 19 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
| 20 | whole-dollar amount where the fractional part of a dollar is | ||||||
| 21 | less
than 50 cents. | ||||||
| 22 | If the retailer is otherwise required to file a monthly | ||||||
| 23 | return and if the
retailer's average monthly tax liability to | ||||||
| 24 | the Department does not exceed
$200, the Department may | ||||||
| 25 | authorize his returns to be filed on a quarter
annual basis, | ||||||
| 26 | with the return for January, February and March of a given
year | ||||||
| |||||||
| |||||||
| 1 | being due by April 20 of such year; with the return for April, | ||||||
| 2 | May and
June of a given year being due by July 20 of such year; | ||||||
| 3 | with the return for
July, August and September of a given year | ||||||
| 4 | being due by October 20 of such
year, and with the return for | ||||||
| 5 | October, November and December of a given
year being due by | ||||||
| 6 | January 20 of the following year. | ||||||
| 7 | If the retailer is otherwise required to file a monthly or | ||||||
| 8 | quarterly
return and if the retailer's average monthly tax | ||||||
| 9 | liability with the
Department does not exceed $50, the | ||||||
| 10 | Department may authorize his returns to
be filed on an annual | ||||||
| 11 | basis, with the return for a given year being due by
January 20 | ||||||
| 12 | of the following year. | ||||||
| 13 | Such quarter annual and annual returns, as to form and | ||||||
| 14 | substance,
shall be subject to the same requirements as monthly | ||||||
| 15 | returns. | ||||||
| 16 | Notwithstanding any other provision in this Act concerning | ||||||
| 17 | the time
within which a retailer may file his return, in the | ||||||
| 18 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 19 | which makes him responsible
for filing returns under this Act, | ||||||
| 20 | such retailer shall file a final
return under this Act with the | ||||||
| 21 | Department not more than one month after
discontinuing such | ||||||
| 22 | business. | ||||||
| 23 | Where the same person has more than one business registered | ||||||
| 24 | with the
Department under separate registrations under this | ||||||
| 25 | Act, such person may
not file each return that is due as a | ||||||
| 26 | single return covering all such
registered businesses, but | ||||||
| |||||||
| |||||||
| 1 | shall file separate returns for each such
registered business. | ||||||
| 2 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 3 | aircraft, and trailers that are required to be registered with | ||||||
| 4 | an agency of
this State, every
retailer selling this kind of | ||||||
| 5 | tangible personal property shall file,
with the Department, | ||||||
| 6 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 7 | separate return for each such item of tangible personal
| ||||||
| 8 | property which the retailer sells, except that if, in the same
| ||||||
| 9 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 10 | vehicles or
trailers transfers more than one aircraft, | ||||||
| 11 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 12 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
| 13 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
| 14 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
| 15 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 16 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
| 17 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
| 18 | watercraft, motor vehicles or trailers involved in that | ||||||
| 19 | transaction to the
Department on the same uniform | ||||||
| 20 | invoice-transaction reporting return form. For
purposes of | ||||||
| 21 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
| 22 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 23 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
| 24 | with an inboard motor. | ||||||
| 25 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
| 26 | aircraft, or trailers that are required to be registered with | ||||||
| |||||||
| |||||||
| 1 | an agency of
this State, so that all
retailers' occupation tax | ||||||
| 2 | liability is required to be reported, and is
reported, on such | ||||||
| 3 | transaction reporting returns and who is not otherwise
required | ||||||
| 4 | to file monthly or quarterly returns, need not file monthly or
| ||||||
| 5 | quarterly returns. However, those retailers shall be required | ||||||
| 6 | to
file returns on an annual basis. | ||||||
| 7 | The transaction reporting return, in the case of motor | ||||||
| 8 | vehicles
or trailers that are required to be registered with an | ||||||
| 9 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 10 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
| 11 | Code and must show the name and address of the
seller; the name | ||||||
| 12 | and address of the purchaser; the amount of the selling
price | ||||||
| 13 | including the amount allowed by the retailer for traded-in
| ||||||
| 14 | property, if any; the amount allowed by the retailer for the | ||||||
| 15 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 16 | which Section 1 of
this Act allows an exemption for the value | ||||||
| 17 | of traded-in property; the
balance payable after deducting such | ||||||
| 18 | trade-in allowance from the total
selling price; the amount of | ||||||
| 19 | tax due from the retailer with respect to
such transaction; the | ||||||
| 20 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 21 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 22 | due in that particular instance, if that is claimed to be the | ||||||
| 23 | fact);
the place and date of the sale; a sufficient | ||||||
| 24 | identification of the
property sold; such other information as | ||||||
| 25 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
| 26 | such other information as the Department
may reasonably | ||||||
| |||||||
| |||||||
| 1 | require. | ||||||
| 2 | The transaction reporting return in the case of watercraft
| ||||||
| 3 | or aircraft must show
the name and address of the seller; the | ||||||
| 4 | name and address of the
purchaser; the amount of the selling | ||||||
| 5 | price including the amount allowed
by the retailer for | ||||||
| 6 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 7 | for the traded-in tangible personal property, if any, to
the | ||||||
| 8 | extent to which Section 1 of this Act allows an exemption for | ||||||
| 9 | the
value of traded-in property; the balance payable after | ||||||
| 10 | deducting such
trade-in allowance from the total selling price; | ||||||
| 11 | the amount of tax due
from the retailer with respect to such | ||||||
| 12 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 13 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 14 | such tax is not due in that particular
instance, if that is | ||||||
| 15 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 16 | sufficient identification of the property sold, and such other
| ||||||
| 17 | information as the Department may reasonably require. | ||||||
| 18 | Such transaction reporting return shall be filed not later | ||||||
| 19 | than 20
days after the day of delivery of the item that is | ||||||
| 20 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 21 | than that if he chooses to
do so. The transaction reporting | ||||||
| 22 | return and tax remittance or proof of
exemption from the | ||||||
| 23 | Illinois use tax may be transmitted to the Department
by way of | ||||||
| 24 | the State agency with which, or State officer with whom the
| ||||||
| 25 | tangible personal property must be titled or registered (if | ||||||
| 26 | titling or
registration is required) if the Department and such | ||||||
| |||||||
| |||||||
| 1 | agency or State
officer determine that this procedure will | ||||||
| 2 | expedite the processing of
applications for title or | ||||||
| 3 | registration. | ||||||
| 4 | With each such transaction reporting return, the retailer | ||||||
| 5 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 6 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 7 | the case), to the Department or its
agents, whereupon the | ||||||
| 8 | Department shall issue, in the purchaser's name, a
use tax | ||||||
| 9 | receipt (or a certificate of exemption if the Department is
| ||||||
| 10 | satisfied that the particular sale is tax exempt) which such | ||||||
| 11 | purchaser
may submit to the agency with which, or State officer | ||||||
| 12 | with whom, he must
title or register the tangible personal | ||||||
| 13 | property that is involved (if
titling or registration is | ||||||
| 14 | required) in support of such purchaser's
application for an | ||||||
| 15 | Illinois certificate or other evidence of title or
registration | ||||||
| 16 | to such tangible personal property. | ||||||
| 17 | No retailer's failure or refusal to remit tax under this | ||||||
| 18 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 19 | retailer, from
obtaining his certificate of title or other | ||||||
| 20 | evidence of title or
registration (if titling or registration | ||||||
| 21 | is required) upon satisfying
the Department that such user has | ||||||
| 22 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 23 | Department shall adopt appropriate rules to carry out
the | ||||||
| 24 | mandate of this paragraph. | ||||||
| 25 | If the user who would otherwise pay tax to the retailer | ||||||
| 26 | wants the
transaction reporting return filed and the payment of | ||||||
| |||||||
| |||||||
| 1 | the tax or proof
of exemption made to the Department before the | ||||||
| 2 | retailer is willing to
take these actions and such user has not | ||||||
| 3 | paid the tax to the retailer,
such user may certify to the fact | ||||||
| 4 | of such delay by the retailer and may
(upon the Department | ||||||
| 5 | being satisfied of the truth of such certification)
transmit | ||||||
| 6 | the information required by the transaction reporting return
| ||||||
| 7 | and the remittance for tax or proof of exemption directly to | ||||||
| 8 | the
Department and obtain his tax receipt or exemption | ||||||
| 9 | determination, in
which event the transaction reporting return | ||||||
| 10 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 11 | credited by the Department to the
proper retailer's account | ||||||
| 12 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 13 | provided for in this Section being allowed. When the user pays
| ||||||
| 14 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 15 | same
amount and in the same form in which it would be remitted | ||||||
| 16 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 17 | Refunds made by the seller during the preceding return | ||||||
| 18 | period to
purchasers, on account of tangible personal property | ||||||
| 19 | returned to the
seller, shall be allowed as a deduction under | ||||||
| 20 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
| 21 | may be, in case the
seller had theretofore included the | ||||||
| 22 | receipts from the sale of such
tangible personal property in a | ||||||
| 23 | return filed by him and had paid the tax
imposed by this Act | ||||||
| 24 | with respect to such receipts. | ||||||
| 25 | Where the seller is a corporation, the return filed on | ||||||
| 26 | behalf of such
corporation shall be signed by the president, | ||||||
| |||||||
| |||||||
| 1 | vice-president, secretary
or treasurer or by the properly | ||||||
| 2 | accredited agent of such corporation. | ||||||
| 3 | Where the seller is a limited liability company, the return | ||||||
| 4 | filed on behalf
of the limited liability company shall be | ||||||
| 5 | signed by a manager, member, or
properly accredited agent of | ||||||
| 6 | the limited liability company. | ||||||
| 7 | Except as provided in this Section, the retailer filing the | ||||||
| 8 | return
under this Section shall, at the time of filing such | ||||||
| 9 | return, pay to the
Department the amount of tax imposed by this | ||||||
| 10 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
| 11 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
| 12 | whichever is greater, which is allowed to
reimburse the | ||||||
| 13 | retailer for the expenses incurred in keeping records,
| ||||||
| 14 | preparing and filing returns, remitting the tax and supplying | ||||||
| 15 | data to
the Department on request. Any prepayment made pursuant | ||||||
| 16 | to Section 2d
of this Act shall be included in the amount on | ||||||
| 17 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
| 18 | retailers who report
and pay the tax on a transaction by | ||||||
| 19 | transaction basis, as provided in this
Section, such discount | ||||||
| 20 | shall be taken with each such tax remittance
instead of when | ||||||
| 21 | such retailer files his periodic return. The Department may | ||||||
| 22 | disallow the discount for retailers whose certificate of | ||||||
| 23 | registration is revoked at the time the return is filed, but | ||||||
| 24 | only if the Department's decision to revoke the certificate of | ||||||
| 25 | registration has become final. | ||||||
| 26 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| |||||||
| |||||||
| 1 | tax liability
to the Department
under this Act, the Use Tax | ||||||
| 2 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
| 3 | Act, excluding any liability for prepaid sales
tax to be | ||||||
| 4 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
| 5 | or more during the preceding 4 complete calendar quarters, he | ||||||
| 6 | shall file a
return with the Department each month by the 20th | ||||||
| 7 | day of the month next
following the month during which such tax | ||||||
| 8 | liability is incurred and shall
make payments to the Department | ||||||
| 9 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
| 10 | during which such liability is incurred.
On and after October | ||||||
| 11 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
| 12 | Department under this Act, the Use Tax Act, the Service | ||||||
| 13 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
| 14 | liability for prepaid sales tax
to be remitted in accordance | ||||||
| 15 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
| 16 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 17 | with
the Department each month by the 20th day of the month | ||||||
| 18 | next following the month
during which such tax liability is | ||||||
| 19 | incurred and shall make payment to the
Department on or before | ||||||
| 20 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
| 21 | liability is incurred.
If the month
during which such tax | ||||||
| 22 | liability is incurred began prior to January 1, 1985,
each | ||||||
| 23 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
| 24 | actual
liability for the month or an amount set by the | ||||||
| 25 | Department not to exceed
1/4 of the average monthly liability | ||||||
| 26 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
| |||||||
| |||||||
| 1 | calendar quarters (excluding the month of highest
liability and | ||||||
| 2 | the month of lowest liability in such 4 quarter period). If
the | ||||||
| 3 | month during which such tax liability is incurred begins on or | ||||||
| 4 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
| 5 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 6 | actual liability for the month or
27.5% of the taxpayer's | ||||||
| 7 | liability for the same calendar
month of the preceding year. If | ||||||
| 8 | the month during which such tax
liability is incurred begins on | ||||||
| 9 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
| 10 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
| 11 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
| 12 | liability for the same calendar month of the preceding year. If | ||||||
| 13 | the month
during which such tax liability is incurred begins on | ||||||
| 14 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
| 15 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
| 16 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
| 17 | the month or 25% of
the taxpayer's liability for the same | ||||||
| 18 | calendar month of the preceding year. If
the month during which | ||||||
| 19 | such tax liability is incurred begins on or after
January 1, | ||||||
| 20 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
| 21 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
| 22 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 23 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 24 | actual liability for the quarter monthly reporting period. The
| ||||||
| 25 | amount of such quarter monthly payments shall be credited | ||||||
| 26 | against
the final tax liability of the taxpayer's return for | ||||||
| |||||||
| |||||||
| 1 | that month. Before
October 1, 2000, once
applicable, the | ||||||
| 2 | requirement of the making of quarter monthly payments to
the | ||||||
| 3 | Department by taxpayers having an average monthly tax liability | ||||||
| 4 | of
$10,000 or more as determined in the manner provided above
| ||||||
| 5 | shall continue
until such taxpayer's average monthly liability | ||||||
| 6 | to the Department during
the preceding 4 complete calendar | ||||||
| 7 | quarters (excluding the month of highest
liability and the | ||||||
| 8 | month of lowest liability) is less than
$9,000, or until
such | ||||||
| 9 | taxpayer's average monthly liability to the Department as | ||||||
| 10 | computed for
each calendar quarter of the 4 preceding complete | ||||||
| 11 | calendar quarter period
is less than $10,000. However, if a | ||||||
| 12 | taxpayer can show the
Department that
a substantial change in | ||||||
| 13 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
| 14 | to anticipate that his average monthly tax liability for the
| ||||||
| 15 | reasonably foreseeable future will fall below the $10,000 | ||||||
| 16 | threshold
stated above, then
such taxpayer
may petition the | ||||||
| 17 | Department for a change in such taxpayer's reporting
status. On | ||||||
| 18 | and after October 1, 2000, once applicable, the requirement of
| ||||||
| 19 | the making of quarter monthly payments to the Department by | ||||||
| 20 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
| 21 | more as determined in the manner
provided above shall continue | ||||||
| 22 | until such taxpayer's average monthly liability
to the | ||||||
| 23 | Department during the preceding 4 complete calendar quarters | ||||||
| 24 | (excluding
the month of highest liability and the month of | ||||||
| 25 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
| 26 | average monthly liability to the Department as
computed for | ||||||
| |||||||
| |||||||
| 1 | each calendar quarter of the 4 preceding complete calendar | ||||||
| 2 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
| 3 | show the Department
that a substantial change in the taxpayer's | ||||||
| 4 | business has occurred which causes
the taxpayer to anticipate | ||||||
| 5 | that his average monthly tax liability for the
reasonably | ||||||
| 6 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
| 7 | above, then such taxpayer may petition the Department for a | ||||||
| 8 | change in such
taxpayer's reporting status. The Department | ||||||
| 9 | shall change such taxpayer's
reporting status
unless it finds | ||||||
| 10 | that such change is seasonal in nature and not likely to be
| ||||||
| 11 | long term. If any such quarter monthly payment is not paid at | ||||||
| 12 | the time or
in the amount required by this Section, then the | ||||||
| 13 | taxpayer shall be liable for
penalties and interest on the | ||||||
| 14 | difference
between the minimum amount due as a payment and the | ||||||
| 15 | amount of such quarter
monthly payment actually and timely | ||||||
| 16 | paid, except insofar as the
taxpayer has previously made | ||||||
| 17 | payments for that month to the Department in
excess of the | ||||||
| 18 | minimum payments previously due as provided in this Section.
| ||||||
| 19 | The Department shall make reasonable rules and regulations to | ||||||
| 20 | govern the
quarter monthly payment amount and quarter monthly | ||||||
| 21 | payment dates for
taxpayers who file on other than a calendar | ||||||
| 22 | monthly basis. | ||||||
| 23 | The provisions of this paragraph apply before October 1, | ||||||
| 24 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
| 25 | quarter monthly
payments as specified above, any taxpayer who | ||||||
| 26 | is required by Section 2d
of this Act to collect and remit | ||||||
| |||||||
| |||||||
| 1 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
| 2 | excess of $25,000 per month during the preceding
2 complete | ||||||
| 3 | calendar quarters, shall file a return with the Department as
| ||||||
| 4 | required by Section 2f and shall make payments to the | ||||||
| 5 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
| 6 | month during which such liability
is incurred. If the month | ||||||
| 7 | during which such tax liability is incurred
began prior to the | ||||||
| 8 | effective date of this amendatory Act of 1985, each
payment | ||||||
| 9 | shall be in an amount not less than 22.5% of the taxpayer's | ||||||
| 10 | actual
liability under Section 2d. If the month during which | ||||||
| 11 | such tax liability
is incurred begins on or after January 1, | ||||||
| 12 | 1986, each payment shall be in an
amount equal to 22.5% of the | ||||||
| 13 | taxpayer's actual liability for the month or
27.5% of the | ||||||
| 14 | taxpayer's liability for the same calendar month of the
| ||||||
| 15 | preceding calendar year. If the month during which such tax | ||||||
| 16 | liability is
incurred begins on or after January 1, 1987, each | ||||||
| 17 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 18 | actual liability for the month or
26.25% of the taxpayer's | ||||||
| 19 | liability for the same calendar month of the
preceding year. | ||||||
| 20 | The amount of such quarter monthly payments shall be
credited | ||||||
| 21 | against the final tax liability of the taxpayer's return for | ||||||
| 22 | that
month filed under this Section or Section 2f, as the case | ||||||
| 23 | may be. Once
applicable, the requirement of the making of | ||||||
| 24 | quarter monthly payments to
the Department pursuant to this | ||||||
| 25 | paragraph shall continue until such
taxpayer's average monthly | ||||||
| 26 | prepaid tax collections during the preceding 2
complete | ||||||
| |||||||
| |||||||
| 1 | calendar quarters is $25,000 or less. If any such quarter | ||||||
| 2 | monthly
payment is not paid at the time or in the amount | ||||||
| 3 | required, the taxpayer
shall be liable for penalties and | ||||||
| 4 | interest on such difference, except
insofar as the taxpayer has | ||||||
| 5 | previously made payments for that month in
excess of the | ||||||
| 6 | minimum payments previously due. | ||||||
| 7 | The provisions of this paragraph apply on and after October | ||||||
| 8 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
| 9 | make quarter monthly
payments as specified above, any taxpayer | ||||||
| 10 | who is required by Section 2d of this
Act to collect and remit | ||||||
| 11 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
| 12 | excess of $20,000 per month during the preceding 4 complete | ||||||
| 13 | calendar
quarters shall file a return with the Department as | ||||||
| 14 | required by Section 2f
and shall make payments to the | ||||||
| 15 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
| 16 | month during which the liability is incurred. Each payment
| ||||||
| 17 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
| 18 | liability for the
month or 25% of the taxpayer's liability for | ||||||
| 19 | the same calendar month of the
preceding year. The amount of | ||||||
| 20 | the quarter monthly payments shall be credited
against the | ||||||
| 21 | final tax liability of the taxpayer's return for that month | ||||||
| 22 | filed
under this Section or Section 2f, as the case may be. | ||||||
| 23 | Once applicable, the
requirement of the making of quarter | ||||||
| 24 | monthly payments to the Department
pursuant to this paragraph | ||||||
| 25 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
| 26 | collections during the preceding 4 complete calendar quarters
| ||||||
| |||||||
| |||||||
| 1 | (excluding the month of highest liability and the month of | ||||||
| 2 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
| 3 | average monthly liability to the
Department as computed for | ||||||
| 4 | each calendar quarter of the 4 preceding complete
calendar | ||||||
| 5 | quarters is less than $20,000. If any such quarter monthly | ||||||
| 6 | payment is
not paid at the time or in the amount required, the | ||||||
| 7 | taxpayer shall be liable
for penalties and interest on such | ||||||
| 8 | difference, except insofar as the taxpayer
has previously made | ||||||
| 9 | payments for that month in excess of the minimum payments
| ||||||
| 10 | previously due. | ||||||
| 11 | If any payment provided for in this Section exceeds
the | ||||||
| 12 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
| 13 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
| 14 | shown on an original
monthly return, the Department shall, if | ||||||
| 15 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
| 16 | memorandum no later than 30 days after the date of
payment. The | ||||||
| 17 | credit evidenced by such credit memorandum may
be assigned by | ||||||
| 18 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
| 19 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
| 20 | in
accordance with reasonable rules and regulations to be | ||||||
| 21 | prescribed by the
Department. If no such request is made, the | ||||||
| 22 | taxpayer may credit such excess
payment against tax liability | ||||||
| 23 | subsequently to be remitted to the Department
under this Act, | ||||||
| 24 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
| 25 | Use Tax Act, in accordance with reasonable rules and | ||||||
| 26 | regulations
prescribed by the Department. If the Department | ||||||
| |||||||
| |||||||
| 1 | subsequently determined
that all or any part of the credit | ||||||
| 2 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
| 3 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
| 4 | of the difference between the credit taken and that
actually | ||||||
| 5 | due, and that taxpayer shall be liable for penalties and | ||||||
| 6 | interest
on such difference. | ||||||
| 7 | If a retailer of motor fuel is entitled to a credit under | ||||||
| 8 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
| 9 | to the Department under
this Act for the month which the | ||||||
| 10 | taxpayer is filing a return, the
Department shall issue the | ||||||
| 11 | taxpayer a credit memorandum for the excess. | ||||||
| 12 | Beginning January 1, 1990, each month the Department shall | ||||||
| 13 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
| 14 | State treasury which
is hereby created, the net revenue | ||||||
| 15 | realized for the preceding month from
the 1% tax on sales of | ||||||
| 16 | food for human consumption which is to be consumed
off the | ||||||
| 17 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
| 18 | drinks and food which has been prepared for immediate | ||||||
| 19 | consumption) and
prescription and nonprescription medicines, | ||||||
| 20 | drugs, medical appliances and
insulin, urine testing | ||||||
| 21 | materials, syringes and needles used by diabetics. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into
the County and Mass Transit District Fund, a special | ||||||
| 24 | fund in the State
treasury which is hereby created, 4% of the | ||||||
| 25 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 26 | general rate. | ||||||
| |||||||
| |||||||
| 1 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 2 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 3 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 4 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 5 | September 1, 2010, each month the Department shall pay into the | ||||||
| 6 | County and Mass Transit District Fund 20% of the net revenue | ||||||
| 7 | realized for the preceding month from the 1.25% rate on the | ||||||
| 8 | selling price of sales tax holiday items. | ||||||
| 9 | Beginning January 1, 1990, each month the Department shall | ||||||
| 10 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 11 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 12 | the selling price of
tangible personal property. | ||||||
| 13 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 14 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 15 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 16 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
| 17 | 2010, each month the Department shall pay into the Local | ||||||
| 18 | Government Tax Fund 80% of the net revenue realized for the | ||||||
| 19 | preceding month from the 1.25% rate on the selling price of | ||||||
| 20 | sales tax holiday items. | ||||||
| 21 | Beginning October 1, 2009, each month the Department shall | ||||||
| 22 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 23 | an amount estimated by the Department to represent 80% of the | ||||||
| 24 | net revenue realized for the preceding month from the sale of | ||||||
| 25 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 26 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| |||||||
| |||||||
| 1 | are now taxed at 6.25%. | ||||||
| 2 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 3 | into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | ||||||
| 4 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 5 | the selling price of sorbents used in Illinois in the process | ||||||
| 6 | of sorbent injection as used to comply with the Environmental | ||||||
| 7 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 8 | payment into the Clean Air Act (CAA) Permit Fund under this Act | ||||||
| 9 | and the Use Tax Act shall not exceed $2,000,000 in any fiscal | ||||||
| 10 | year. | ||||||
| 11 | Beginning January 1, 2017, the Department shall pay into | ||||||
| 12 | the Firearm Sales Tax Trust Fund 100% of the net revenue | ||||||
| 13 | realized for the preceding month from the 18% surcharge on the | ||||||
| 14 | selling price of firearms and firearm ammunition. | ||||||
| 15 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 16 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 17 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 18 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
| 19 | average monthly deficit in the Underground Storage Tank Fund | ||||||
| 20 | during the prior year, as certified annually by the Illinois | ||||||
| 21 | Environmental Protection Agency, but the total payment into the | ||||||
| 22 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
| 23 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
| 24 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
| 25 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
| 26 | to the difference between the average monthly claims for | ||||||
| |||||||
| |||||||
| 1 | payment by the fund and the average monthly revenues deposited | ||||||
| 2 | into the fund, excluding payments made pursuant to this | ||||||
| 3 | paragraph. | ||||||
| 4 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 5 | received by the Department under the Use Tax Act, the Service | ||||||
| 6 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
| 7 | month the Department shall deposit $500,000 into the State | ||||||
| 8 | Crime Laboratory Fund. | ||||||
| 9 | Of the remainder of the moneys received by the Department | ||||||
| 10 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 11 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 12 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
| 13 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
| 14 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
| 15 | may be, of the moneys received by the Department and required | ||||||
| 16 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
| 17 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 18 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
| 19 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
| 20 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
| 21 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
| 22 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
| 23 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
| 24 | hereinafter
defined), an amount equal to the difference shall | ||||||
| 25 | be immediately paid into
the Build Illinois Fund from other | ||||||
| 26 | moneys received by the Department
pursuant to the Tax Acts; the | ||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 1 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
| 2 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 12 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
| 13 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
| 14 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
| 15 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
| 16 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
| 17 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
| 18 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
| 19 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
| 20 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
| 21 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
| 22 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
| 23 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||||||
| 24 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||||||
| 25 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||||||||||||||
| 26 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
| 2 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
| 3 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
| 4 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
| 5 | shall be payable only until such time as the aggregate amount | ||||||
| 6 | on
deposit under each trust indenture securing Bonds issued and | ||||||
| 7 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
| 8 | sufficient, taking into account
any future investment income, | ||||||
| 9 | to fully provide, in accordance with such
indenture, for the | ||||||
| 10 | defeasance of or the payment of the principal of,
premium, if | ||||||
| 11 | any, and interest on the Bonds secured by such indenture and on
| ||||||
| 12 | any Bonds expected to be issued thereafter and all fees and | ||||||
| 13 | costs payable
with respect thereto, all as certified by the | ||||||
| 14 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
| 15 | Management and Budget). If on the last
business day of any | ||||||
| 16 | month in which Bonds are
outstanding pursuant to the Build | ||||||
| 17 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
| 18 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
| 19 | month shall be less than the amount required to be transferred
| ||||||
| 20 | in such month from the Build Illinois Bond Account to the Build | ||||||
| 21 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
| 22 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
| 23 | deficiency shall be immediately
paid from other moneys received | ||||||
| 24 | by the Department pursuant to the Tax Acts
to the Build | ||||||
| 25 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
| 26 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| 1 | sentence shall be
deemed to constitute payments pursuant to | ||||||||||||||||||||||||||
| 2 | clause (b) of the first sentence
of this paragraph and shall | ||||||||||||||||||||||||||
| 3 | reduce the amount otherwise payable for such
fiscal year | ||||||||||||||||||||||||||
| 4 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||
| 5 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||
| 6 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||
| 7 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||
| 8 | Act. | ||||||||||||||||||||||||||
| 9 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||
| 10 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||
| 11 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||
| 12 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||
| 13 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||
| 14 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||
| 15 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||
| 16 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||
| 17 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||
| 18 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||
| 19 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||
| 20 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | required under this Section for previous
months and years, | ||||||
| 2 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 3 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 4 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 5 | has been deposited. | ||||||
| 6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 8 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
| 9 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 10 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
| 11 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
| 12 | preceding month from the 6.25% general rate on the selling
| ||||||
| 13 | price of tangible personal property. | ||||||
| 14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 15 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 16 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 17 | enacted, beginning with the receipt of the first
report of | ||||||
| 18 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 19 | period, the Department shall each month pay into the Energy | ||||||
| 20 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 21 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 22 | that was sold to an eligible business.
For purposes of this | ||||||
| 23 | paragraph, the term "eligible business" means a new
electric | ||||||
| 24 | generating facility certified pursuant to Section 605-332 of | ||||||
| 25 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
| 26 | Civil Administrative Code of Illinois. | ||||||
| |||||||
| |||||||
| 1 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 2 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 3 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 4 | the preceding paragraphs or in any amendments to this Section | ||||||
| 5 | hereafter enacted, beginning on the first day of the first | ||||||
| 6 | calendar month to occur on or after the effective date of this | ||||||
| 7 | amendatory Act of the 98th General Assembly, each month, from | ||||||
| 8 | the collections made under Section 9 of the Use Tax Act, | ||||||
| 9 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
| 10 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
| 11 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
| 12 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 13 | fund additional auditors and compliance personnel at the | ||||||
| 14 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 15 | the cash receipts collected during the preceding fiscal year by | ||||||
| 16 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 17 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 18 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 19 | and use taxes administered by the Department. | ||||||
| 20 | Of the remainder of the moneys received by the Department | ||||||
| 21 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
| 22 | Treasury and 25% shall
be reserved in a special account and | ||||||
| 23 | used only for the transfer to the
Common School Fund as part of | ||||||
| 24 | the monthly transfer from the General Revenue
Fund in | ||||||
| 25 | accordance with Section 8a of the State Finance Act. | ||||||
| 26 | The Department may, upon separate written notice to a | ||||||
| |||||||
| |||||||
| 1 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 2 | Department on a form
prescribed by the Department within not | ||||||
| 3 | less than 60 days after receipt
of the notice an annual | ||||||
| 4 | information return for the tax year specified in
the notice. | ||||||
| 5 | Such annual return to the Department shall include a
statement | ||||||
| 6 | of gross receipts as shown by the retailer's last Federal | ||||||
| 7 | income
tax return. If the total receipts of the business as | ||||||
| 8 | reported in the
Federal income tax return do not agree with the | ||||||
| 9 | gross receipts reported to
the Department of Revenue for the | ||||||
| 10 | same period, the retailer shall attach
to his annual return a | ||||||
| 11 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 12 | reasons for the difference. The retailer's annual
return to the | ||||||
| 13 | Department shall also disclose the cost of goods sold by
the | ||||||
| 14 | retailer during the year covered by such return, opening and | ||||||
| 15 | closing
inventories of such goods for such year, costs of goods | ||||||
| 16 | used from stock
or taken from stock and given away by the | ||||||
| 17 | retailer during such year,
payroll information of the | ||||||
| 18 | retailer's business during such year and any
additional | ||||||
| 19 | reasonable information which the Department deems would be
| ||||||
| 20 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 21 | or annual
returns filed by such retailer as provided for in | ||||||
| 22 | this Section. | ||||||
| 23 | If the annual information return required by this Section | ||||||
| 24 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 25 | as follows: | ||||||
| 26 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| |||||||
| |||||||
| 1 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 2 | taxpayer under
this Act during the period to be covered by | ||||||
| 3 | the annual return for each
month or fraction of a month | ||||||
| 4 | until such return is filed as required, the
penalty to be | ||||||
| 5 | assessed and collected in the same manner as any other
| ||||||
| 6 | penalty provided for in this Act. | ||||||
| 7 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 8 | be
liable for a penalty as described in Section 3-4 of the | ||||||
| 9 | Uniform Penalty and
Interest Act. | ||||||
| 10 | The chief executive officer, proprietor, owner or highest | ||||||
| 11 | ranking
manager shall sign the annual return to certify the | ||||||
| 12 | accuracy of the
information contained therein. Any person who | ||||||
| 13 | willfully signs the
annual return containing false or | ||||||
| 14 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 15 | accordingly. The annual return form prescribed
by the | ||||||
| 16 | Department shall include a warning that the person signing the
| ||||||
| 17 | return may be liable for perjury. | ||||||
| 18 | The provisions of this Section concerning the filing of an | ||||||
| 19 | annual
information return do not apply to a retailer who is not | ||||||
| 20 | required to
file an income tax return with the United States | ||||||
| 21 | Government. | ||||||
| 22 | As soon as possible after the first day of each month, upon | ||||||
| 23 | certification
of the Department of Revenue, the Comptroller | ||||||
| 24 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 25 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 26 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| |||||||
| |||||||
| 1 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
| 2 | transfer is no longer required
and shall not be made. | ||||||
| 3 | Net revenue realized for a month shall be the revenue | ||||||
| 4 | collected by the
State pursuant to this Act, less the amount | ||||||
| 5 | paid out during that month as
refunds to taxpayers for | ||||||
| 6 | overpayment of liability. | ||||||
| 7 | For greater simplicity of administration, manufacturers, | ||||||
| 8 | importers
and wholesalers whose products are sold at retail in | ||||||
| 9 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 10 | assume the responsibility
for accounting and paying to the | ||||||
| 11 | Department all tax accruing under this
Act with respect to such | ||||||
| 12 | sales, if the retailers who are affected do not
make written | ||||||
| 13 | objection to the Department to this arrangement. | ||||||
| 14 | Any person who promotes, organizes, provides retail | ||||||
| 15 | selling space for
concessionaires or other types of sellers at | ||||||
| 16 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
| 17 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
| 18 | events, including any transient merchant as defined by Section | ||||||
| 19 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
| 20 | report with the
Department providing the name of the merchant's | ||||||
| 21 | business, the name of the
person or persons engaged in | ||||||
| 22 | merchant's business, the permanent address and
Illinois | ||||||
| 23 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
| 24 | the
dates and location of the event and other reasonable | ||||||
| 25 | information that the
Department may require. The report must be | ||||||
| 26 | filed not later than the 20th day
of the month next following | ||||||
| |||||||
| |||||||
| 1 | the month during which the event with retail sales
was held. | ||||||
| 2 | Any person who fails to file a report required by this Section
| ||||||
| 3 | commits a business offense and is subject to a fine not to | ||||||
| 4 | exceed $250. | ||||||
| 5 | Any person engaged in the business of selling tangible | ||||||
| 6 | personal
property at retail as a concessionaire or other type | ||||||
| 7 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
| 8 | flea markets and similar
exhibitions or events, or any | ||||||
| 9 | transient merchants, as defined by Section 2
of the Transient | ||||||
| 10 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
| 11 | the amount of such sales to the Department and to make a daily | ||||||
| 12 | payment of
the full amount of tax due. The Department shall | ||||||
| 13 | impose this
requirement when it finds that there is a | ||||||
| 14 | significant risk of loss of
revenue to the State at such an | ||||||
| 15 | exhibition or event. Such a finding
shall be based on evidence | ||||||
| 16 | that a substantial number of concessionaires
or other sellers | ||||||
| 17 | who are not residents of Illinois will be engaging in
the | ||||||
| 18 | business of selling tangible personal property at retail at the
| ||||||
| 19 | exhibition or event, or other evidence of a significant risk of | ||||||
| 20 | loss of revenue
to the State. The Department shall notify | ||||||
| 21 | concessionaires and other sellers
affected by the imposition of | ||||||
| 22 | this requirement. In the absence of
notification by the | ||||||
| 23 | Department, the concessionaires and other sellers
shall file | ||||||
| 24 | their returns as otherwise required in this Section. | ||||||
| 25 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
| 26 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
| |||||||
| |||||||
| 1 | 8-26-14; 99-352, eff. 8-12-15.)
| ||||||
| 2 | Section 30. The Firearm Owners Identification Card Act is | ||||||
| 3 | amended by changing Sections 4 and 8 and by adding Sections 4.3 | ||||||
| 4 | and 4.5 as follows:
| ||||||
| 5 | (430 ILCS 65/4) (from Ch. 38, par. 83-4)
| ||||||
| 6 | Sec. 4. (a) Each applicant for a Firearm Owner's | ||||||
| 7 | Identification Card must:
| ||||||
| 8 | (1) Make application on blank forms prepared and | ||||||
| 9 | furnished at convenient
locations throughout the State by | ||||||
| 10 | the Department of State Police, or by
electronic means, if | ||||||
| 11 | and when made available by the Department of State
Police; | ||||||
| 12 | and
| ||||||
| 13 | (2) Submit evidence to the Department of State Police | ||||||
| 14 | that:
| ||||||
| 15 | (i) He or she is 21 years of age or over, or if he | ||||||
| 16 | or she is under 21
years of age that he or she has the | ||||||
| 17 | written consent of his or her parent or
legal guardian | ||||||
| 18 | to possess and acquire firearms and firearm ammunition | ||||||
| 19 | and that
he or she has never been convicted of a | ||||||
| 20 | misdemeanor other than a traffic
offense or adjudged
| ||||||
| 21 | delinquent, provided, however, that such parent or | ||||||
| 22 | legal guardian is not an
individual prohibited from | ||||||
| 23 | having a Firearm Owner's Identification Card and
files | ||||||
| 24 | an affidavit with the Department as prescribed by the | ||||||
| |||||||
| |||||||
| 1 | Department
stating that he or she is not an individual | ||||||
| 2 | prohibited from having a Card;
| ||||||
| 3 | (ii) He or she has not been convicted of a felony | ||||||
| 4 | under the laws of
this or any other jurisdiction;
| ||||||
| 5 | (iii) He or she is not addicted to narcotics;
| ||||||
| 6 | (iv) He or she has not been a patient in a mental | ||||||
| 7 | health facility within
the past 5 years or, if he or | ||||||
| 8 | she has been a patient in a mental health facility more | ||||||
| 9 | than 5 years ago submit the certification required | ||||||
| 10 | under subsection (u) of Section 8 of this Act;
| ||||||
| 11 | (v) He or she is not a person with an intellectual | ||||||
| 12 | disability;
| ||||||
| 13 | (vi) He or she is not an alien who is unlawfully | ||||||
| 14 | present in the
United States under the laws of the | ||||||
| 15 | United States;
| ||||||
| 16 | (vii) He or she is not subject to an existing order | ||||||
| 17 | of protection
prohibiting him or her from possessing a | ||||||
| 18 | firearm;
| ||||||
| 19 | (viii) He or she has not been convicted within the | ||||||
| 20 | past 5 years of
battery, assault, aggravated assault, | ||||||
| 21 | violation of an order of
protection, or a substantially | ||||||
| 22 | similar offense in another jurisdiction, in
which a | ||||||
| 23 | firearm was used or possessed;
| ||||||
| 24 | (ix) He or she has not been convicted of domestic | ||||||
| 25 | battery, aggravated domestic battery, or a
| ||||||
| 26 | substantially similar offense in another
jurisdiction | ||||||
| |||||||
| |||||||
| 1 | committed before, on or after January 1, 2012 (the | ||||||
| 2 | effective date of Public Act 97-158). If the applicant | ||||||
| 3 | knowingly and intelligently waives the right to have an | ||||||
| 4 | offense described in this clause (ix) tried by a jury, | ||||||
| 5 | and by guilty plea or otherwise, results in a | ||||||
| 6 | conviction for an offense in which a domestic | ||||||
| 7 | relationship is not a required element of the offense | ||||||
| 8 | but in which a determination of the applicability of 18 | ||||||
| 9 | U.S.C. 922(g)(9) is made under Section 112A-11.1 of the | ||||||
| 10 | Code of Criminal Procedure of 1963, an entry by the | ||||||
| 11 | court of a judgment of conviction for that offense | ||||||
| 12 | shall be grounds for denying the issuance of a Firearm | ||||||
| 13 | Owner's Identification Card under this Section;
| ||||||
| 14 | (x) (Blank);
| ||||||
| 15 | (xi) He or she is not an alien who has been | ||||||
| 16 | admitted to the United
States under a non-immigrant | ||||||
| 17 | visa (as that term is defined in Section
101(a)(26) of | ||||||
| 18 | the Immigration and Nationality Act (8 U.S.C. | ||||||
| 19 | 1101(a)(26))),
or that he or she is an alien who has | ||||||
| 20 | been lawfully admitted to the United
States under a | ||||||
| 21 | non-immigrant visa if that alien is:
| ||||||
| 22 | (1) admitted to the United States for lawful | ||||||
| 23 | hunting or sporting
purposes;
| ||||||
| 24 | (2) an official representative of a foreign | ||||||
| 25 | government who is:
| ||||||
| 26 | (A) accredited to the United States | ||||||
| |||||||
| |||||||
| 1 | Government or the Government's
mission to an | ||||||
| 2 | international organization having its | ||||||
| 3 | headquarters in the United
States; or
| ||||||
| 4 | (B) en route to or from another country to | ||||||
| 5 | which that alien is
accredited;
| ||||||
| 6 | (3) an official of a foreign government or | ||||||
| 7 | distinguished foreign
visitor who has been so | ||||||
| 8 | designated by the Department of State;
| ||||||
| 9 | (4) a foreign law enforcement officer of a | ||||||
| 10 | friendly foreign
government entering the United | ||||||
| 11 | States on official business; or
| ||||||
| 12 | (5) one who has received a waiver from the | ||||||
| 13 | Attorney General of the
United States pursuant to | ||||||
| 14 | 18 U.S.C. 922(y)(3);
| ||||||
| 15 | (xii) He or she is not a minor subject to a | ||||||
| 16 | petition filed
under Section 5-520 of the Juvenile | ||||||
| 17 | Court Act of 1987 alleging that the
minor is a | ||||||
| 18 | delinquent minor for the commission of an offense that | ||||||
| 19 | if
committed by an adult would be a felony;
| ||||||
| 20 | (xiii) He or she is not an adult who had been | ||||||
| 21 | adjudicated a delinquent
minor under the Juvenile | ||||||
| 22 | Court Act of 1987 for the commission of an offense
that | ||||||
| 23 | if committed by an adult would be a felony;
| ||||||
| 24 | (xiv) He or she is a resident of the State of | ||||||
| 25 | Illinois; | ||||||
| 26 | (xv) He or she has not been adjudicated as a person | ||||||
| |||||||
| |||||||
| 1 | with a mental disability; | ||||||
| 2 | (xvi) He or she has not been involuntarily admitted | ||||||
| 3 | into a mental health facility; and | ||||||
| 4 | (xvii) He or she is not a person with a | ||||||
| 5 | developmental disability; and | ||||||
| 6 | (xviii) He or she has successfully completed a | ||||||
| 7 | firearm safety training course approved by the | ||||||
| 8 | Department of State Police, if required under Section | ||||||
| 9 | 4.3 of this Act, as evidenced by submission of a | ||||||
| 10 | Firearm Safety Certificate; and
| ||||||
| 11 | (3) Upon request by the Department of State Police, | ||||||
| 12 | sign a release on a
form prescribed by the Department of | ||||||
| 13 | State Police waiving any right to
confidentiality and | ||||||
| 14 | requesting the disclosure to the Department of State Police
| ||||||
| 15 | of limited mental health institution admission information | ||||||
| 16 | from another state,
the District of Columbia, any other | ||||||
| 17 | territory of the United States, or a
foreign nation | ||||||
| 18 | concerning the applicant for the sole purpose of | ||||||
| 19 | determining
whether the applicant is or was a patient in a | ||||||
| 20 | mental health institution and
disqualified because of that | ||||||
| 21 | status from receiving a Firearm Owner's
Identification | ||||||
| 22 | Card. No mental health care or treatment records may be
| ||||||
| 23 | requested. The information received shall be destroyed | ||||||
| 24 | within one year of
receipt.
| ||||||
| 25 | (a-5) Each applicant for a Firearm Owner's Identification | ||||||
| 26 | Card who is over
the age of 18 shall furnish to the Department | ||||||
| |||||||
| |||||||
| 1 | of State Police either his or
her Illinois driver's license | ||||||
| 2 | number or Illinois Identification Card number, except as
| ||||||
| 3 | provided in subsection (a-10).
| ||||||
| 4 | (a-10) Each applicant for a Firearm Owner's Identification | ||||||
| 5 | Card,
who is employed as a law enforcement officer, an armed | ||||||
| 6 | security officer in Illinois, or by the United States Military
| ||||||
| 7 | permanently assigned in Illinois and who is not an Illinois | ||||||
| 8 | resident, shall furnish to
the Department of State Police his | ||||||
| 9 | or her driver's license number or state
identification card | ||||||
| 10 | number from his or her state of residence. The Department
of | ||||||
| 11 | State Police may adopt rules to enforce the provisions of this
| ||||||
| 12 | subsection (a-10).
| ||||||
| 13 | (a-15) If an applicant applying for a Firearm Owner's | ||||||
| 14 | Identification Card moves from the residence address named in | ||||||
| 15 | the application, he or she shall immediately notify in a form | ||||||
| 16 | and manner prescribed by the Department of State Police of that | ||||||
| 17 | change of address. | ||||||
| 18 | (a-20) Each applicant for a Firearm Owner's Identification | ||||||
| 19 | Card shall furnish to the Department of State Police his or her | ||||||
| 20 | photograph. An applicant who is 21 years of age or older | ||||||
| 21 | seeking a religious exemption to the photograph requirement | ||||||
| 22 | must furnish with the application an approved copy of United | ||||||
| 23 | States Department of the Treasury Internal Revenue Service Form | ||||||
| 24 | 4029. In lieu of a photograph, an applicant regardless of age | ||||||
| 25 | seeking a religious exemption to the photograph requirement | ||||||
| 26 | shall submit fingerprints on a form and manner prescribed by | ||||||
| |||||||
| |||||||
| 1 | the Department with his or her application. | ||||||
| 2 | (b) Each application form shall include the following | ||||||
| 3 | statement printed in
bold type: "Warning: Entering false | ||||||
| 4 | information on an application for a Firearm
Owner's | ||||||
| 5 | Identification Card is punishable as a Class 2 felony in | ||||||
| 6 | accordance
with subsection (d-5) of Section 14 of the Firearm | ||||||
| 7 | Owners Identification Card
Act.".
| ||||||
| 8 | (c) Upon such written consent, pursuant to Section 4, | ||||||
| 9 | paragraph (a)(2)(i),
the parent or legal guardian giving the | ||||||
| 10 | consent shall be liable for any
damages resulting from the | ||||||
| 11 | applicant's use of firearms or firearm ammunition.
| ||||||
| 12 | (Source: P.A. 98-63, eff. 7-9-13; 99-143, eff. 7-27-15.)
| ||||||
| 13 | (430 ILCS 65/4.3 new) | ||||||
| 14 | Sec. 4.3. Firearm training. | ||||||
| 15 | (a) A person applying for issuance or renewal of a Firearm | ||||||
| 16 | Owner's Identification Card, in addition to the other | ||||||
| 17 | requirements of this Act, shall prior to application | ||||||
| 18 | successfully complete a firearm safety training course | ||||||
| 19 | approved by the Department of State Police and submit a Firearm | ||||||
| 20 | Safety Certificate evidencing successful completion of the | ||||||
| 21 | course with his or her application. | ||||||
| 22 | (b) The following persons are exempt from the firearm | ||||||
| 23 | safety training requirement for application and renewal: | ||||||
| 24 | (1) a person lawfully possessing a Firearm Owner's | ||||||
| 25 | Identification Card on June 1, 1998; | ||||||
| |||||||
| |||||||
| 1 | (2) a member of the Armed Forces of the United States, | ||||||
| 2 | including the Reserve and the National Guard or a member | ||||||
| 3 | who has been honorably discharged from the Armed Forces of | ||||||
| 4 | the United States; | ||||||
| 5 | (3) a duly authorized law enforcement officer; and | ||||||
| 6 | (4) a person who has previously been issued a Firearm | ||||||
| 7 | Safety Certificate. | ||||||
| 8 | (c) The Department of State Police shall adopt rules for | ||||||
| 9 | the issuance and form of Firearm Safety Certificates required | ||||||
| 10 | under this Section and training requirements. The Department | ||||||
| 11 | shall certify firearm safety instructors and approve firearm | ||||||
| 12 | safety training course curriculum. The certification of | ||||||
| 13 | instructors shall be for a period of 10 years, unless revoked | ||||||
| 14 | for unsuitability in the discretion of the Department. The | ||||||
| 15 | Department may impose a fee up to $50 for issuance of a Firearm | ||||||
| 16 | Training Certificate to offset costs of issuance and | ||||||
| 17 | certification under this Section. Firearm safety training | ||||||
| 18 | instructors may be any person certified by a nationally | ||||||
| 19 | recognized organization that fosters safety in firearms, or any | ||||||
| 20 | other person the Department determines to be competent to give | ||||||
| 21 | instruction in firearm safety training. Applicants for | ||||||
| 22 | certification as instructors shall meet all other requirements | ||||||
| 23 | of this Act and any other law regarding firearm possession. | ||||||
| 24 | Approval of course curriculum requires instruction and | ||||||
| 25 | training involving: | ||||||
| 26 | (1) the safe use, handling, and storage of firearms; | ||||||
| |||||||
| |||||||
| 1 | (2) methods of securing and childproofing firearms; | ||||||
| 2 | (3) laws relating to the possession, transportation, | ||||||
| 3 | and storage of firearms; | ||||||
| 4 | (4) knowledge of operation, potential dangers, and | ||||||
| 5 | basic competency in the ownership and use of firearms; | ||||||
| 6 | (5) a minimum of at least 5 hours of live discharge of | ||||||
| 7 | firearms at an approved gun club or shooting range, | ||||||
| 8 | including discharge of at least 50 rounds of ammunition; | ||||||
| 9 | and | ||||||
| 10 | (6) a written test on subject matter covered. | ||||||
| 11 | (d) A certified firearm safety instructor may issue a | ||||||
| 12 | Firearm Safety Certificate to any person who successfully | ||||||
| 13 | completes the requirements of an approved firearm safety | ||||||
| 14 | training course by correctly answering 70% of test questions | ||||||
| 15 | and demonstrates competent firearm use in range work. No | ||||||
| 16 | instructor shall issue a Firearm Safety Certificate to any | ||||||
| 17 | person failing to meet the minimum requirements of the course, | ||||||
| 18 | including competency in the use of firearms. A certified | ||||||
| 19 | instructor shall forward to the Department the names of persons | ||||||
| 20 | receiving a Firearm Safety Certificate. | ||||||
| 21 | (e) A person who knowingly submits a false or fictitious | ||||||
| 22 | Firearm Safety Certificate with an application for issuance or | ||||||
| 23 | renewal or who issues a Firearm Safety Certificate to a person | ||||||
| 24 | failing to successfully complete the firearm training | ||||||
| 25 | requirements is guilty of a Class A misdemeanor and shall be | ||||||
| 26 | fined not less than $1,000 or more than $5,000.
| ||||||
| |||||||
| |||||||
| 1 | (430 ILCS 65/4.5 new) | ||||||
| 2 | Sec. 4.5. Firearm owner's liability insurance required. | ||||||
| 3 | (a) Any person who owns a firearm in this
State shall | ||||||
| 4 | maintain a policy of liability insurance in
the amount of at | ||||||
| 5 | least $1,000,000 specifically covering any damages
resulting | ||||||
| 6 | from negligent or willful acts involving the use
of that | ||||||
| 7 | firearm while it is owned by the person. A person
shall be | ||||||
| 8 | deemed the owner of a firearm after
the firearm is lost or | ||||||
| 9 | stolen until the loss or theft is
reported to the police | ||||||
| 10 | department or sheriff of the jurisdiction in
which the owner | ||||||
| 11 | resides. | ||||||
| 12 | (b) This Section does not apply to any person who is not | ||||||
| 13 | required to possess a Firearm Owner's Identification Card in | ||||||
| 14 | order to acquire or possess a firearm or firearm ammunition | ||||||
| 15 | under subsections (b) and (c) of Section 2 of this Act.
| ||||||
| 16 | (430 ILCS 65/8) (from Ch. 38, par. 83-8)
| ||||||
| 17 | Sec. 8. Grounds for denial and revocation. The Department | ||||||
| 18 | of State Police has authority to deny an
application for or to | ||||||
| 19 | revoke and seize a Firearm Owner's Identification
Card | ||||||
| 20 | previously issued under this Act only if the Department finds | ||||||
| 21 | that the
applicant or the person to whom such card was issued | ||||||
| 22 | is or was at the time
of issuance:
| ||||||
| 23 | (a) A person under 21 years of age who has been | ||||||
| 24 | convicted of a
misdemeanor other than a traffic offense or | ||||||
| |||||||
| |||||||
| 1 | adjudged delinquent;
| ||||||
| 2 | (b) A person under 21 years of age who does not have | ||||||
| 3 | the written consent
of his parent or guardian to acquire | ||||||
| 4 | and possess firearms and firearm
ammunition, or whose | ||||||
| 5 | parent or guardian has revoked such written consent,
or | ||||||
| 6 | where such parent or guardian does not qualify to have a | ||||||
| 7 | Firearm Owner's
Identification Card;
| ||||||
| 8 | (c) A person convicted of a felony under the laws of | ||||||
| 9 | this or any other
jurisdiction;
| ||||||
| 10 | (d) A person addicted to narcotics;
| ||||||
| 11 | (e) A person who has been a patient of a mental health | ||||||
| 12 | facility within the
past 5 years or a person who has been a | ||||||
| 13 | patient in a mental health facility more than 5 years ago | ||||||
| 14 | who has not received the certification required under | ||||||
| 15 | subsection (u) of this Section. An active law enforcement | ||||||
| 16 | officer employed by a unit of government who is denied, | ||||||
| 17 | revoked, or has his or her Firearm Owner's Identification | ||||||
| 18 | Card seized under this subsection (e) may obtain relief as | ||||||
| 19 | described in subsection (c-5) of Section 10 of this Act if | ||||||
| 20 | the officer did not act in a manner threatening to the | ||||||
| 21 | officer, another person, or the public as determined by the | ||||||
| 22 | treating clinical psychologist or physician, and the | ||||||
| 23 | officer seeks mental health treatment;
| ||||||
| 24 | (f) A person whose mental condition is of such a nature | ||||||
| 25 | that it poses
a clear and present danger to the applicant, | ||||||
| 26 | any other person or persons or
the community;
| ||||||
| |||||||
| |||||||
| 1 | (g) A person who has an intellectual disability;
| ||||||
| 2 | (h) A person who intentionally makes a false statement | ||||||
| 3 | in the Firearm
Owner's Identification Card application;
| ||||||
| 4 | (i) An alien who is unlawfully present in
the United | ||||||
| 5 | States under the laws of the United States;
| ||||||
| 6 | (i-5) An alien who has been admitted to the United | ||||||
| 7 | States under a
non-immigrant visa (as that term is defined | ||||||
| 8 | in Section 101(a)(26) of the
Immigration and Nationality | ||||||
| 9 | Act (8 U.S.C. 1101(a)(26))), except that this
subsection | ||||||
| 10 | (i-5) does not apply to any alien who has been lawfully | ||||||
| 11 | admitted to
the United States under a non-immigrant visa if | ||||||
| 12 | that alien is:
| ||||||
| 13 | (1) admitted to the United States for lawful | ||||||
| 14 | hunting or sporting purposes;
| ||||||
| 15 | (2) an official representative of a foreign | ||||||
| 16 | government who is:
| ||||||
| 17 | (A) accredited to the United States Government | ||||||
| 18 | or the Government's
mission to an international | ||||||
| 19 | organization having its headquarters in the United
| ||||||
| 20 | States; or
| ||||||
| 21 | (B) en route to or from another country to | ||||||
| 22 | which that alien is
accredited;
| ||||||
| 23 | (3) an official of a foreign government or | ||||||
| 24 | distinguished foreign visitor
who has been so | ||||||
| 25 | designated by the Department of State;
| ||||||
| 26 | (4) a foreign law enforcement officer of a friendly | ||||||
| |||||||
| |||||||
| 1 | foreign government
entering the United States on | ||||||
| 2 | official business; or
| ||||||
| 3 | (5) one who has received a waiver from the Attorney | ||||||
| 4 | General of the United
States pursuant to 18 U.S.C. | ||||||
| 5 | 922(y)(3);
| ||||||
| 6 | (j) (Blank);
| ||||||
| 7 | (k) A person who has been convicted within the past 5 | ||||||
| 8 | years of battery,
assault, aggravated assault, violation | ||||||
| 9 | of an order of protection, or a
substantially similar | ||||||
| 10 | offense in another jurisdiction, in which a firearm was
| ||||||
| 11 | used or possessed;
| ||||||
| 12 | (l) A person who has been convicted of domestic | ||||||
| 13 | battery, aggravated domestic battery, or a substantially
| ||||||
| 14 | similar offense in another jurisdiction committed before, | ||||||
| 15 | on or after January 1, 2012 (the effective date of Public | ||||||
| 16 | Act 97-158). If the applicant or person who has been | ||||||
| 17 | previously issued a Firearm Owner's Identification Card | ||||||
| 18 | under this Act knowingly and intelligently waives the right | ||||||
| 19 | to have an offense described in this paragraph (l) tried by | ||||||
| 20 | a jury, and by guilty plea or otherwise, results in a | ||||||
| 21 | conviction for an offense in which a domestic relationship | ||||||
| 22 | is not a required element of the offense but in which a | ||||||
| 23 | determination of the applicability of 18 U.S.C. 922(g)(9) | ||||||
| 24 | is made under Section 112A-11.1 of the Code of Criminal | ||||||
| 25 | Procedure of 1963, an entry by the court of a judgment of | ||||||
| 26 | conviction for that offense shall be grounds for denying an | ||||||
| |||||||
| |||||||
| 1 | application for and for revoking and seizing a Firearm | ||||||
| 2 | Owner's Identification Card previously issued to the | ||||||
| 3 | person under this Act;
| ||||||
| 4 | (m) (Blank);
| ||||||
| 5 | (n) A person who is prohibited from acquiring or | ||||||
| 6 | possessing
firearms or firearm ammunition by any Illinois | ||||||
| 7 | State statute or by federal
law;
| ||||||
| 8 | (o) A minor subject to a petition filed under Section | ||||||
| 9 | 5-520 of the
Juvenile Court Act of 1987 alleging that the | ||||||
| 10 | minor is a delinquent minor for
the commission of an | ||||||
| 11 | offense that if committed by an adult would be a felony;
| ||||||
| 12 | (p) An adult who had been adjudicated a delinquent | ||||||
| 13 | minor under the Juvenile
Court Act of 1987 for the | ||||||
| 14 | commission of an offense that if committed by an
adult | ||||||
| 15 | would be a felony;
| ||||||
| 16 | (q) A person who is not a resident of the State of | ||||||
| 17 | Illinois, except as provided in subsection (a-10) of | ||||||
| 18 | Section 4; | ||||||
| 19 | (r) A person who has been adjudicated as a person with | ||||||
| 20 | a mental disability; | ||||||
| 21 | (s) A person who has been found to have a developmental | ||||||
| 22 | disability; | ||||||
| 23 | (t) A person involuntarily admitted into a mental | ||||||
| 24 | health facility; or | ||||||
| 25 | (u) A person who has had his or her Firearm Owner's | ||||||
| 26 | Identification Card revoked or denied under subsection (e) | ||||||
| |||||||
| |||||||
| 1 | of this Section or item (iv) of paragraph (2) of subsection | ||||||
| 2 | (a) of Section 4 of this Act because he or she was a | ||||||
| 3 | patient in a mental health facility as provided in | ||||||
| 4 | subsection (e) of this Section, shall not be permitted to | ||||||
| 5 | obtain a Firearm Owner's Identification Card, after the | ||||||
| 6 | 5-year period has lapsed, unless he or she has received a | ||||||
| 7 | mental health evaluation by a physician, clinical | ||||||
| 8 | psychologist, or qualified examiner as those terms are | ||||||
| 9 | defined in the Mental Health and Developmental | ||||||
| 10 | Disabilities Code, and has received a certification that he | ||||||
| 11 | or she is not a clear and present danger to himself, | ||||||
| 12 | herself, or others. The physician, clinical psychologist, | ||||||
| 13 | or qualified examiner making the certification and his or | ||||||
| 14 | her employer shall not be held criminally, civilly, or | ||||||
| 15 | professionally liable for making or not making the | ||||||
| 16 | certification required under this subsection, except for | ||||||
| 17 | willful or wanton misconduct. This subsection does not | ||||||
| 18 | apply to a person whose firearm possession rights have been | ||||||
| 19 | restored through administrative or judicial action under | ||||||
| 20 | Section 10 or 11 of this Act. | ||||||
| 21 | (v) The Department of State Police shall revoke and seize a | ||||||
| 22 | Firearm Owner's Identification
Card previously issued under | ||||||
| 23 | this Act if the Department finds that the person to whom the | ||||||
| 24 | card was issued possesses or acquires a firearm and does not | ||||||
| 25 | submit evidence to the Department of State Police that he or | ||||||
| 26 | she has been issued in his or her name a liability insurance | ||||||
| |||||||
| |||||||
| 1 | policy in
the amount of at least $1,000,000 specifically | ||||||
| 2 | covering any damages
resulting from negligent or willful acts | ||||||
| 3 | involving the use
of the firearm while it is owned by the | ||||||
| 4 | person. | ||||||
| 5 | Upon revocation of a person's Firearm Owner's | ||||||
| 6 | Identification Card, the Department of State Police shall | ||||||
| 7 | provide notice to the person and the person shall comply with | ||||||
| 8 | Section 9.5 of this Act. | ||||||
| 9 | (Source: P.A. 98-63, eff. 7-9-13; 98-508, eff. 8-19-13; 98-756, | ||||||
| 10 | eff. 7-16-14; 99-143, eff. 7-27-15.)
| ||||||
| 11 | Section 35. The Criminal Code of 2012 is amended by | ||||||
| 12 | changing Sections 24-1, 24-1.2, 24-1.6, 24-3, 24-3.3, and | ||||||
| 13 | 24.8-5 and by adding Sections 24-3.1A and 24.8-2.5 as follows:
| ||||||
| 14 | (720 ILCS 5/24-1) (from Ch. 38, par. 24-1)
| ||||||
| 15 | Sec. 24-1. Unlawful use of weapons.
| ||||||
| 16 | (a) A person commits the offense of unlawful use of weapons | ||||||
| 17 | when
he knowingly:
| ||||||
| 18 | (1) Sells, manufactures, purchases, possesses or | ||||||
| 19 | carries any bludgeon,
black-jack, slung-shot, sand-club, | ||||||
| 20 | sand-bag, metal knuckles or other knuckle weapon | ||||||
| 21 | regardless of its composition, throwing star,
or any knife, | ||||||
| 22 | commonly referred to as a switchblade knife, which has a
| ||||||
| 23 | blade that opens automatically by hand pressure applied to | ||||||
| 24 | a button,
spring or other device in the handle of the | ||||||
| |||||||
| |||||||
| 1 | knife, or a ballistic knife,
which is a device that propels | ||||||
| 2 | a knifelike blade as a projectile by means
of a coil | ||||||
| 3 | spring, elastic material or compressed gas; or
| ||||||
| 4 | (2) Carries or possesses with intent to use the same | ||||||
| 5 | unlawfully
against another, a dagger, dirk, billy, | ||||||
| 6 | dangerous knife, razor,
stiletto, broken bottle or other | ||||||
| 7 | piece of glass, stun gun or taser or
any other dangerous or | ||||||
| 8 | deadly weapon or instrument of like character; or
| ||||||
| 9 | (3) Carries on or about his person or in any vehicle, a | ||||||
| 10 | tear gas gun
projector or bomb or any object containing | ||||||
| 11 | noxious liquid gas or
substance, other than an object | ||||||
| 12 | containing a non-lethal noxious liquid gas
or substance | ||||||
| 13 | designed solely for personal defense carried by a person 18
| ||||||
| 14 | years of age or older; or
| ||||||
| 15 | (4) Carries or possesses in any vehicle or concealed on | ||||||
| 16 | or about his
person except when on his land or in his own | ||||||
| 17 | abode, legal dwelling, or fixed place of
business, or on | ||||||
| 18 | the land or in the legal dwelling of another person as an | ||||||
| 19 | invitee with that person's permission, any pistol, | ||||||
| 20 | revolver, stun gun or taser or other firearm, except
that
| ||||||
| 21 | this subsection (a) (4) does not apply to or affect | ||||||
| 22 | transportation of weapons
that meet one of the following | ||||||
| 23 | conditions:
| ||||||
| 24 | (i) are broken down in a non-functioning state; or
| ||||||
| 25 | (ii) are not immediately accessible; or
| ||||||
| 26 | (iii) are unloaded and enclosed in a case, firearm | ||||||
| |||||||
| |||||||
| 1 | carrying box,
shipping box, or other container by a | ||||||
| 2 | person who has been issued a currently
valid Firearm | ||||||
| 3 | Owner's
Identification Card; or | ||||||
| 4 | (iv) are carried or possessed in accordance with | ||||||
| 5 | the Firearm Concealed Carry Act by a person who has | ||||||
| 6 | been issued a currently valid license under the Firearm | ||||||
| 7 | Concealed Carry Act; or
| ||||||
| 8 | (5) Sets a spring gun; or
| ||||||
| 9 | (6) Possesses any device or attachment of any kind | ||||||
| 10 | designed, used or
intended for use in silencing the report | ||||||
| 11 | of any firearm; or
| ||||||
| 12 | (7) Sells, manufactures, purchases, possesses or | ||||||
| 13 | carries:
| ||||||
| 14 | (i) a machine gun, which shall be defined for the | ||||||
| 15 | purposes of this
subsection as any weapon,
which | ||||||
| 16 | shoots, is designed to shoot, or can be readily | ||||||
| 17 | restored to shoot,
automatically more than one shot | ||||||
| 18 | without manually reloading by a single
function of the | ||||||
| 19 | trigger, including the frame or receiver
of any such | ||||||
| 20 | weapon, or sells, manufactures, purchases, possesses, | ||||||
| 21 | or
carries any combination of parts designed or | ||||||
| 22 | intended for
use in converting any weapon into a | ||||||
| 23 | machine gun, or any combination or
parts from which a | ||||||
| 24 | machine gun can be assembled if such parts are in the
| ||||||
| 25 | possession or under the control of a person;
| ||||||
| 26 | (ii) any rifle having one or
more barrels less than | ||||||
| |||||||
| |||||||
| 1 | 16 inches in length or a shotgun having one or more
| ||||||
| 2 | barrels less than 18 inches in length or any weapon | ||||||
| 3 | made from a rifle or
shotgun, whether by alteration, | ||||||
| 4 | modification, or otherwise, if such a weapon
as | ||||||
| 5 | modified has an overall length of less than 26 inches; | ||||||
| 6 | or
| ||||||
| 7 | (iii) any
bomb, bomb-shell, grenade, bottle or | ||||||
| 8 | other container containing an
explosive substance of | ||||||
| 9 | over one-quarter ounce for like purposes, such
as, but | ||||||
| 10 | not limited to, black powder bombs and Molotov | ||||||
| 11 | cocktails or
artillery projectiles; or
| ||||||
| 12 | (8) Carries or possesses any firearm, stun gun or taser | ||||||
| 13 | or other
deadly weapon in any place which is licensed to | ||||||
| 14 | sell intoxicating
beverages, or at any public gathering | ||||||
| 15 | held pursuant to a license issued
by any governmental body | ||||||
| 16 | or any public gathering at which an admission
is charged, | ||||||
| 17 | excluding a place where a showing, demonstration or lecture
| ||||||
| 18 | involving the exhibition of unloaded firearms is | ||||||
| 19 | conducted.
| ||||||
| 20 | This subsection (a)(8) does not apply to any auction or | ||||||
| 21 | raffle of a firearm
held pursuant to
a license or permit | ||||||
| 22 | issued by a governmental body, nor does it apply to persons
| ||||||
| 23 | engaged
in firearm safety training courses; or
| ||||||
| 24 | (9) Carries or possesses in a vehicle or on or about | ||||||
| 25 | his person any
pistol, revolver, stun gun or taser or | ||||||
| 26 | firearm or ballistic knife, when
he is hooded, robed or | ||||||
| |||||||
| |||||||
| 1 | masked in such manner as to conceal his identity; or
| ||||||
| 2 | (10) Carries or possesses on or about his person, upon | ||||||
| 3 | any public street,
alley, or other public lands within the | ||||||
| 4 | corporate limits of a city, village
or incorporated town, | ||||||
| 5 | except when an invitee thereon or therein, for the
purpose | ||||||
| 6 | of the display of such weapon or the lawful commerce in | ||||||
| 7 | weapons, or
except when on his land or in his own abode, | ||||||
| 8 | legal dwelling, or fixed place of business, or on the land | ||||||
| 9 | or in the legal dwelling of another person as an invitee | ||||||
| 10 | with that person's permission, any
pistol, revolver, stun | ||||||
| 11 | gun or taser or other firearm, except that this
subsection | ||||||
| 12 | (a) (10) does not apply to or affect transportation of | ||||||
| 13 | weapons that
meet one of the following conditions:
| ||||||
| 14 | (i) are broken down in a non-functioning state; or
| ||||||
| 15 | (ii) are not immediately accessible; or
| ||||||
| 16 | (iii) are unloaded and enclosed in a case, firearm | ||||||
| 17 | carrying box,
shipping box, or other container by a | ||||||
| 18 | person who has been issued a currently
valid Firearm | ||||||
| 19 | Owner's
Identification Card; or
| ||||||
| 20 | (iv) are carried or possessed in accordance with | ||||||
| 21 | the Firearm Concealed Carry Act by a person who has | ||||||
| 22 | been issued a currently valid license under the Firearm | ||||||
| 23 | Concealed Carry Act. | ||||||
| 24 | A "stun gun or taser", as used in this paragraph (a) | ||||||
| 25 | means (i) any device
which is powered by electrical | ||||||
| 26 | charging units, such as, batteries, and
which fires one or | ||||||
| |||||||
| |||||||
| 1 | several barbs attached to a length of wire and
which, upon | ||||||
| 2 | hitting a human, can send out a current capable of | ||||||
| 3 | disrupting
the person's nervous system in such a manner as | ||||||
| 4 | to render him incapable of
normal functioning or (ii) any | ||||||
| 5 | device which is powered by electrical
charging units, such | ||||||
| 6 | as batteries, and which, upon contact with a human or
| ||||||
| 7 | clothing worn by a human, can send out current capable of | ||||||
| 8 | disrupting
the person's nervous system in such a manner as | ||||||
| 9 | to render him incapable
of normal functioning; or
| ||||||
| 10 | (11) Sells, manufactures or purchases any explosive | ||||||
| 11 | bullet. For purposes
of this paragraph (a) "explosive | ||||||
| 12 | bullet" means the projectile portion of
an ammunition | ||||||
| 13 | cartridge which contains or carries an explosive charge | ||||||
| 14 | which
will explode upon contact with the flesh of a human | ||||||
| 15 | or an animal.
"Cartridge" means a tubular metal case having | ||||||
| 16 | a projectile affixed at the
front thereof and a cap or | ||||||
| 17 | primer at the rear end thereof, with the
propellant | ||||||
| 18 | contained in such tube between the projectile and the cap; | ||||||
| 19 | or
| ||||||
| 20 | (12) (Blank); or
| ||||||
| 21 | (13) Carries or possesses on or about his or her person | ||||||
| 22 | while in a building occupied by a unit of government, a | ||||||
| 23 | billy club, other weapon of like character, or other | ||||||
| 24 | instrument of like character intended for use as a weapon. | ||||||
| 25 | For the purposes of this Section, "billy club" means a | ||||||
| 26 | short stick or club commonly carried by police officers | ||||||
| |||||||
| |||||||
| 1 | which is either telescopic or constructed of a solid piece | ||||||
| 2 | of wood or other man-made material. | ||||||
| 3 | (b) Sentence. A person convicted of a violation of | ||||||
| 4 | subsection 24-1(a)(1)
through (5), subsection 24-1(a)(10),
| ||||||
| 5 | subsection 24-1(a)(11), or subsection 24-1(a)(13) commits a | ||||||
| 6 | Class A
misdemeanor.
A person convicted of a violation of | ||||||
| 7 | subsection
24-1(a)(8) or 24-1(a)(9) commits a
Class 4 felony; a | ||||||
| 8 | person
convicted of a violation of subsection 24-1(a)(6) or | ||||||
| 9 | 24-1(a)(7)(ii) or (iii)
commits a Class 3 felony. A person | ||||||
| 10 | convicted of a violation of subsection
24-1(a)(7)(i) commits a | ||||||
| 11 | Class 2 felony and shall be sentenced to a term of imprisonment | ||||||
| 12 | of not less than 3 years and not more than 7 years, unless the | ||||||
| 13 | weapon is possessed in the
passenger compartment of a motor | ||||||
| 14 | vehicle as defined in Section 1-146 of the
Illinois Vehicle | ||||||
| 15 | Code, or on the person, while the weapon is loaded, in which
| ||||||
| 16 | case it shall be a Class X felony. A person convicted of a
| ||||||
| 17 | second or subsequent violation of subsection 24-1(a)(4), | ||||||
| 18 | 24-1(a)(8),
24-1(a)(9), or
24-1(a)(10) commits a Class 2 3 | ||||||
| 19 | felony. The possession of each weapon in violation of this | ||||||
| 20 | Section constitutes a single and separate violation.
| ||||||
| 21 | (c) Violations in specific places.
| ||||||
| 22 | (1) A person who violates subsection 24-1(a)(6) or | ||||||
| 23 | 24-1(a)(7) in any
school, regardless of the time of day or | ||||||
| 24 | the time of year, in residential
property owned, operated | ||||||
| 25 | or managed by a public housing agency or
leased by
a public | ||||||
| 26 | housing agency as part of a scattered site or mixed-income
| ||||||
| |||||||
| |||||||
| 1 | development, in a
public park, in a courthouse, on the real | ||||||
| 2 | property comprising any school,
regardless of the
time of | ||||||
| 3 | day or the time of year, on residential property owned, | ||||||
| 4 | operated
or
managed by a public housing agency
or leased by | ||||||
| 5 | a public housing agency as part of a scattered site or
| ||||||
| 6 | mixed-income development,
on the real property comprising | ||||||
| 7 | any
public park, on the real property comprising any | ||||||
| 8 | courthouse, in any conveyance
owned, leased or contracted | ||||||
| 9 | by a school to
transport students to or from school or a | ||||||
| 10 | school related activity, in any conveyance
owned, leased, | ||||||
| 11 | or contracted by a public transportation agency, or on any
| ||||||
| 12 | public way within 1,000 feet of the real property | ||||||
| 13 | comprising any school,
public park, courthouse, public | ||||||
| 14 | transportation facility, or residential property owned, | ||||||
| 15 | operated, or managed
by a public housing agency
or leased | ||||||
| 16 | by a public housing agency as part of a scattered site or
| ||||||
| 17 | mixed-income development
commits a Class 2 felony and shall | ||||||
| 18 | be sentenced to a term of imprisonment of not less than 5 3 | ||||||
| 19 | years and not more than 9 7 years.
| ||||||
| 20 | (1.5) A person who violates subsection 24-1(a)(4), | ||||||
| 21 | 24-1(a)(9), or
24-1(a)(10) in any school, regardless of the | ||||||
| 22 | time of day or the time of year,
in residential property | ||||||
| 23 | owned, operated, or managed by a public
housing
agency
or | ||||||
| 24 | leased by a public housing agency as part of a scattered | ||||||
| 25 | site or
mixed-income development,
in
a public
park, in a | ||||||
| 26 | courthouse, on the real property comprising any school, | ||||||
| |||||||
| |||||||
| 1 | regardless
of the time of day or the time of year, on | ||||||
| 2 | residential property owned,
operated, or managed by a | ||||||
| 3 | public housing agency
or leased by a public housing agency | ||||||
| 4 | as part of a scattered site or
mixed-income development,
on | ||||||
| 5 | the real property
comprising any public park, on the real | ||||||
| 6 | property comprising any courthouse, in
any conveyance | ||||||
| 7 | owned, leased, or contracted by a school to transport | ||||||
| 8 | students
to or from school or a school related activity, in | ||||||
| 9 | any conveyance
owned, leased, or contracted by a public | ||||||
| 10 | transportation agency, or on any public way within
1,000 | ||||||
| 11 | feet of the real property comprising any school, public | ||||||
| 12 | park, courthouse,
public transportation facility, or | ||||||
| 13 | residential property owned, operated, or managed by a | ||||||
| 14 | public
housing agency
or leased by a public housing agency | ||||||
| 15 | as part of a scattered site or
mixed-income development
| ||||||
| 16 | commits a Class 2 3 felony.
| ||||||
| 17 | (2) A person who violates subsection 24-1(a)(1), | ||||||
| 18 | 24-1(a)(2), or
24-1(a)(3)
in any school, regardless of the | ||||||
| 19 | time of day or the time of year, in
residential property | ||||||
| 20 | owned, operated or managed by a public housing
agency
or | ||||||
| 21 | leased by a public housing agency as part of a scattered | ||||||
| 22 | site or
mixed-income development,
in
a public park, in a | ||||||
| 23 | courthouse, on the real property comprising any school,
| ||||||
| 24 | regardless of the time of day or the time of year, on | ||||||
| 25 | residential property
owned, operated or managed by a public | ||||||
| 26 | housing agency
or leased by a public housing agency as part | ||||||
| |||||||
| |||||||
| 1 | of a scattered site or
mixed-income development,
on the | ||||||
| 2 | real property
comprising any public park, on the real | ||||||
| 3 | property comprising any courthouse, in
any conveyance | ||||||
| 4 | owned, leased or contracted by a school to transport | ||||||
| 5 | students
to or from school or a school related activity, in | ||||||
| 6 | any conveyance
owned, leased, or contracted by a public | ||||||
| 7 | transportation agency, or on any public way within
1,000 | ||||||
| 8 | feet of the real property comprising any school, public | ||||||
| 9 | park, courthouse,
public transportation facility, or | ||||||
| 10 | residential property owned, operated, or managed by a | ||||||
| 11 | public
housing agency or leased by a public housing agency | ||||||
| 12 | as part of a scattered
site or mixed-income development | ||||||
| 13 | commits a Class 3 4 felony. "Courthouse"
means any building | ||||||
| 14 | that is used by the Circuit, Appellate, or Supreme Court of
| ||||||
| 15 | this State for the conduct of official business.
| ||||||
| 16 | (3) Paragraphs (1), (1.5), and (2) of this subsection | ||||||
| 17 | (c) shall not
apply to law
enforcement officers or security | ||||||
| 18 | officers of such school, college, or
university or to | ||||||
| 19 | students carrying or possessing firearms for use in | ||||||
| 20 | training
courses, parades, hunting, target shooting on | ||||||
| 21 | school ranges, or otherwise with
the consent of school | ||||||
| 22 | authorities and which firearms are transported unloaded
| ||||||
| 23 | enclosed in a suitable case, box, or transportation | ||||||
| 24 | package.
| ||||||
| 25 | (4) For the purposes of this subsection (c), "school" | ||||||
| 26 | means any public or
private elementary or secondary school, | ||||||
| |||||||
| |||||||
| 1 | community college, college, or
university.
| ||||||
| 2 | (5) For the purposes of this subsection (c), "public | ||||||
| 3 | transportation agency" means a public or private agency | ||||||
| 4 | that provides for the transportation or conveyance of
| ||||||
| 5 | persons by means available to the general public, except | ||||||
| 6 | for transportation
by automobiles not used for conveyance | ||||||
| 7 | of the general public as passengers; and "public | ||||||
| 8 | transportation facility" means a terminal or other place
| ||||||
| 9 | where one may obtain public transportation.
| ||||||
| 10 | (d) The presence in an automobile other than a public | ||||||
| 11 | omnibus of any
weapon, instrument or substance referred to in | ||||||
| 12 | subsection (a)(7) is
prima facie evidence that it is in the | ||||||
| 13 | possession of, and is being
carried by, all persons occupying | ||||||
| 14 | such automobile at the time such
weapon, instrument or | ||||||
| 15 | substance is found, except under the following
circumstances: | ||||||
| 16 | (i) if such weapon, instrument or instrumentality is
found upon | ||||||
| 17 | the person of one of the occupants therein; or (ii) if such
| ||||||
| 18 | weapon, instrument or substance is found in an automobile | ||||||
| 19 | operated for
hire by a duly licensed driver in the due, lawful | ||||||
| 20 | and proper pursuit of
his trade, then such presumption shall | ||||||
| 21 | not apply to the driver.
| ||||||
| 22 | (e) Exemptions. Crossbows, Common or Compound bows and | ||||||
| 23 | Underwater
Spearguns are exempted from the definition of | ||||||
| 24 | ballistic knife as defined in
paragraph (1) of subsection (a) | ||||||
| 25 | of this Section.
| ||||||
| 26 | (Source: P.A. 99-29, eff. 7-10-15.)
| ||||||
| |||||||
| |||||||
| 1 | (720 ILCS 5/24-1.2) (from Ch. 38, par. 24-1.2)
| ||||||
| 2 | Sec. 24-1.2. Aggravated discharge of a firearm. | ||||||
| 3 | (a) A person commits aggravated discharge of a firearm when | ||||||
| 4 | he or she
knowingly or
intentionally:
| ||||||
| 5 | (1) Discharges a firearm at or into a building he or | ||||||
| 6 | she knows or
reasonably
should know to be
occupied and the | ||||||
| 7 | firearm is discharged from a place or position outside
that | ||||||
| 8 | building;
| ||||||
| 9 | (2) Discharges a firearm in the direction of another | ||||||
| 10 | person or in the
direction of a vehicle he or she knows or | ||||||
| 11 | reasonably should know to be
occupied by a person;
| ||||||
| 12 | (3) Discharges a firearm in the direction of a person | ||||||
| 13 | he or she knows
to be
a peace officer, a community policing | ||||||
| 14 | volunteer, a
correctional institution employee, or a | ||||||
| 15 | fireman while the officer,
volunteer,
employee or fireman | ||||||
| 16 | is engaged in the execution of any of his or her
official
| ||||||
| 17 | duties, or to prevent the officer, volunteer, employee or | ||||||
| 18 | fireman from
performing his or her
official duties, or in | ||||||
| 19 | retaliation for the officer, volunteer, employee or
| ||||||
| 20 | fireman
performing his or her official duties;
| ||||||
| 21 | (4) Discharges a firearm in the direction of a vehicle | ||||||
| 22 | he or she knows
to be
occupied by a peace officer, a person | ||||||
| 23 | summoned or directed by a peace
officer, a correctional | ||||||
| 24 | institution employee or a fireman while the
officer, | ||||||
| 25 | employee or fireman is engaged in the execution of any of | ||||||
| |||||||
| |||||||
| 1 | his or
her
official duties, or to prevent the officer, | ||||||
| 2 | employee or fireman from
performing his or her official | ||||||
| 3 | duties, or in retaliation for the officer,
employee or | ||||||
| 4 | fireman performing his or her official duties;
| ||||||
| 5 | (5) Discharges a firearm in the direction of a person | ||||||
| 6 | he or she knows
to be
an emergency medical technician - | ||||||
| 7 | ambulance, emergency medical
technician - intermediate, | ||||||
| 8 | emergency medical technician - paramedic, ambulance
| ||||||
| 9 | driver, or other medical assistance or first aid
personnel, | ||||||
| 10 | employed by a municipality or other governmental unit, | ||||||
| 11 | while the
emergency medical technician - ambulance, | ||||||
| 12 | emergency medical
technician - intermediate, emergency | ||||||
| 13 | medical technician - paramedic, ambulance
driver, or other | ||||||
| 14 | medical assistance or first aid
personnel is engaged in the | ||||||
| 15 | execution of any of his or her official duties,
or to
| ||||||
| 16 | prevent the
emergency medical technician - ambulance, | ||||||
| 17 | emergency medical
technician - intermediate, emergency | ||||||
| 18 | medical technician - paramedic, ambulance
driver, or other | ||||||
| 19 | medical assistance or
first aid personnel from performing | ||||||
| 20 | his or her official duties, or in
retaliation
for the
| ||||||
| 21 | emergency medical technician - ambulance, emergency | ||||||
| 22 | medical
technician - intermediate, emergency medical | ||||||
| 23 | technician - paramedic, ambulance
driver, or other medical | ||||||
| 24 | assistance or first
aid personnel performing his or her | ||||||
| 25 | official duties;
| ||||||
| 26 | (6) Discharges a firearm in the direction of a vehicle | ||||||
| |||||||
| |||||||
| 1 | he or she knows
to
be occupied by an emergency medical | ||||||
| 2 | technician - ambulance, emergency medical
technician - | ||||||
| 3 | intermediate, emergency medical technician - paramedic,
| ||||||
| 4 | ambulance
driver, or other medical assistance
or first aid | ||||||
| 5 | personnel, employed by a municipality or other | ||||||
| 6 | governmental
unit, while the
emergency medical technician - | ||||||
| 7 | ambulance, emergency medical
technician - intermediate, | ||||||
| 8 | emergency medical technician - paramedic, ambulance
| ||||||
| 9 | driver, or other medical assistance or
first aid personnel | ||||||
| 10 | is engaged in the execution of any of his or her
official
| ||||||
| 11 | duties, or to prevent the
emergency medical technician - | ||||||
| 12 | ambulance, emergency medical
technician - intermediate, | ||||||
| 13 | emergency medical technician - paramedic, ambulance
| ||||||
| 14 | driver, or other medical
assistance or first aid personnel | ||||||
| 15 | from performing his or her official
duties, or
in | ||||||
| 16 | retaliation for the
emergency medical technician - | ||||||
| 17 | ambulance, emergency medical
technician - intermediate, | ||||||
| 18 | emergency medical technician - paramedic, ambulance
| ||||||
| 19 | driver, or other medical
assistance or first aid personnel | ||||||
| 20 | performing his or her official duties;
| ||||||
| 21 | (7) Discharges a firearm in the direction of a person | ||||||
| 22 | he or she knows to
be a teacher or other person employed in | ||||||
| 23 | any school and the teacher or other
employee is upon the | ||||||
| 24 | grounds of a school or grounds adjacent to a school, or is
| ||||||
| 25 | in any part of a building used for school purposes;
| ||||||
| 26 | (8) Discharges a firearm in the direction of a person | ||||||
| |||||||
| |||||||
| 1 | he or she knows to
be an emergency management worker while | ||||||
| 2 | the emergency management worker is
engaged in the execution | ||||||
| 3 | of any of his or her official duties, or to prevent
the | ||||||
| 4 | emergency management worker from performing his or her | ||||||
| 5 | official duties, or
in retaliation for the emergency | ||||||
| 6 | management worker performing his or her
official duties; or
| ||||||
| 7 | (9) Discharges a firearm in the direction of a vehicle | ||||||
| 8 | he or she knows to
be occupied by an emergency management | ||||||
| 9 | worker while the emergency management
worker is engaged in | ||||||
| 10 | the execution of any of his or her official duties, or to
| ||||||
| 11 | prevent the emergency management worker from performing | ||||||
| 12 | his or her official
duties, or in retaliation for the | ||||||
| 13 | emergency management worker performing his or
her official | ||||||
| 14 | duties.
| ||||||
| 15 | (b) A violation of subsection (a)(1) or subsection (a)(2) | ||||||
| 16 | of this
Section is a Class 1 felony.
A violation of
subsection | ||||||
| 17 | (a)(1) or (a)(2)
of this Section committed in a school, on the | ||||||
| 18 | real property comprising a
school,
within 1,000 feet of the | ||||||
| 19 | real property comprising a school, at a school related
activity | ||||||
| 20 | or on or within 1,000 feet of any conveyance owned, leased, or
| ||||||
| 21 | contracted by a school to transport students to or from school | ||||||
| 22 | or a school
related activity, regardless of the time of day or | ||||||
| 23 | time of year that the
offense was committed is a Class X felony | ||||||
| 24 | for which the sentence shall be a term of imprisonment of not | ||||||
| 25 | less than 8 years.
A violation of subsection (a)(3), (a)(4),
| ||||||
| 26 | (a)(5), (a)(6), (a)(7), (a)(8), or (a)(9) of this Section is a | ||||||
| |||||||
| |||||||
| 1 | Class
X felony for which the
sentence shall be a term of | ||||||
| 2 | imprisonment of no less than 10 years and not more
than 45 | ||||||
| 3 | years.
| ||||||
| 4 | (c) For purposes of this Section:
| ||||||
| 5 | "School" means a public or private elementary or secondary | ||||||
| 6 | school,
community college, college, or university.
| ||||||
| 7 | "School related activity" means any sporting, social, | ||||||
| 8 | academic, or other
activity for which students' attendance or | ||||||
| 9 | participation is sponsored,
organized, or funded in whole or in | ||||||
| 10 | part by a school or school district.
| ||||||
| 11 | (Source: P.A. 94-243, eff. 1-1-06.)
| ||||||
| 12 | (720 ILCS 5/24-1.6) | ||||||
| 13 | Sec. 24-1.6. Aggravated unlawful use of a weapon. | ||||||
| 14 | (a) A person commits the offense of aggravated unlawful use | ||||||
| 15 | of a weapon when
he or she knowingly: | ||||||
| 16 | (1) Carries on or about his or her person or in any | ||||||
| 17 | vehicle or concealed
on or about his or her person except | ||||||
| 18 | when on his or her land or in his or her
abode, legal | ||||||
| 19 | dwelling, or fixed place of business, or on the land or in | ||||||
| 20 | the legal dwelling of another person as an invitee with | ||||||
| 21 | that person's permission, any pistol, revolver, stun gun or | ||||||
| 22 | taser or
other firearm; or | ||||||
| 23 | (2) Carries or possesses on or about his or her person, | ||||||
| 24 | upon any public
street, alley, or other public lands within | ||||||
| 25 | the corporate limits of a city,
village or incorporated | ||||||
| |||||||
| |||||||
| 1 | town, except when an invitee thereon or therein, for
the | ||||||
| 2 | purpose of the display of such weapon or the lawful | ||||||
| 3 | commerce in weapons, or
except when on his or her own land | ||||||
| 4 | or in his or her own abode, legal dwelling, or fixed place | ||||||
| 5 | of
business, or on the land or in the legal dwelling of | ||||||
| 6 | another person as an invitee with that person's permission, | ||||||
| 7 | any pistol, revolver, stun gun or taser or other firearm; | ||||||
| 8 | and | ||||||
| 9 | (3) One of the following factors is present: | ||||||
| 10 | (A) the firearm, other than a pistol, revolver, or | ||||||
| 11 | handgun, possessed was uncased, loaded, and | ||||||
| 12 | immediately accessible
at the time of the offense; or | ||||||
| 13 | (A-5) the pistol, revolver, or handgun possessed | ||||||
| 14 | was uncased, loaded, and immediately accessible
at the | ||||||
| 15 | time of the offense and the person possessing the | ||||||
| 16 | pistol, revolver, or handgun has not been issued a | ||||||
| 17 | currently valid license under the Firearm Concealed | ||||||
| 18 | Carry Act; or | ||||||
| 19 | (B) the firearm, other than a pistol, revolver, or | ||||||
| 20 | handgun, possessed was uncased, unloaded, and the | ||||||
| 21 | ammunition for
the weapon was immediately accessible | ||||||
| 22 | at the time of the offense; or | ||||||
| 23 | (B-5) the pistol, revolver, or handgun possessed | ||||||
| 24 | was uncased, unloaded, and the ammunition for
the | ||||||
| 25 | weapon was immediately accessible at the time of the | ||||||
| 26 | offense and the person possessing the pistol, | ||||||
| |||||||
| |||||||
| 1 | revolver, or handgun has not been issued a currently | ||||||
| 2 | valid license under the Firearm Concealed Carry Act; or | ||||||
| 3 | (C) the person possessing the firearm has not been | ||||||
| 4 | issued a currently
valid Firearm Owner's | ||||||
| 5 | Identification Card; or | ||||||
| 6 | (D) the person possessing the weapon was | ||||||
| 7 | previously adjudicated
a delinquent minor under the | ||||||
| 8 | Juvenile Court Act of 1987 for an act that if
committed | ||||||
| 9 | by an adult would be a felony; or | ||||||
| 10 | (E) the person possessing the weapon was engaged in | ||||||
| 11 | a misdemeanor
violation of the Cannabis
Control Act, in | ||||||
| 12 | a misdemeanor violation of the Illinois Controlled | ||||||
| 13 | Substances
Act, or in a misdemeanor violation of the | ||||||
| 14 | Methamphetamine Control and Community Protection Act; | ||||||
| 15 | or | ||||||
| 16 | (F) (blank); or | ||||||
| 17 | (G) the person possessing the weapon had a order of | ||||||
| 18 | protection issued
against him or her within the | ||||||
| 19 | previous 2 years; or | ||||||
| 20 | (H) the person possessing the weapon was engaged in | ||||||
| 21 | the commission or
attempted commission of
a | ||||||
| 22 | misdemeanor involving the use or threat of violence | ||||||
| 23 | against
the person or property of another; or | ||||||
| 24 | (I) the person possessing the weapon was under 21 | ||||||
| 25 | years of age and in
possession of a handgun, unless the | ||||||
| 26 | person under 21
is engaged in lawful activities under | ||||||
| |||||||
| |||||||
| 1 | the Wildlife Code or described in
subsection | ||||||
| 2 | 24-2(b)(1), (b)(3), or 24-2(f). | ||||||
| 3 | (a-5) "Handgun" as used in this Section has the meaning | ||||||
| 4 | given to it in Section 5 of the Firearm Concealed Carry Act. | ||||||
| 5 | (b) "Stun gun or taser" as used in this Section has the | ||||||
| 6 | same definition
given to it in Section 24-1 of this Code. | ||||||
| 7 | (c) This Section does not apply to or affect the | ||||||
| 8 | transportation or
possession
of weapons that: | ||||||
| 9 | (i) are broken down in a non-functioning state; or | ||||||
| 10 | (ii) are not immediately accessible; or | ||||||
| 11 | (iii) are unloaded and enclosed in a case, firearm | ||||||
| 12 | carrying box,
shipping box, or other container by a person | ||||||
| 13 | who has been issued a currently
valid Firearm Owner's
| ||||||
| 14 | Identification Card. | ||||||
| 15 | (d) Sentence. | ||||||
| 16 | (1) Aggravated unlawful use of a weapon is a Class 3 4 | ||||||
| 17 | felony;
a second or subsequent offense is a Class 2 felony | ||||||
| 18 | for which the person shall be sentenced to a term of | ||||||
| 19 | imprisonment of not less than 4 3 years and not more than | ||||||
| 20 | 10 7 years. | ||||||
| 21 | (2) Except as otherwise provided in paragraphs (3) and | ||||||
| 22 | (4) of this subsection (d), a first offense of aggravated | ||||||
| 23 | unlawful use of a weapon committed with a firearm by a | ||||||
| 24 | person 18 years of age or older where the factors listed in | ||||||
| 25 | both items (A) and (C) or both items (A-5) and (C) of | ||||||
| 26 | paragraph (3) of subsection (a) are present is a Class 3 4 | ||||||
| |||||||
| |||||||
| 1 | felony, for which the person shall be sentenced to a term | ||||||
| 2 | of imprisonment of not less than one year and not more than | ||||||
| 3 | 3 years. | ||||||
| 4 | (3) Aggravated unlawful use of
a weapon by a person who | ||||||
| 5 | has been previously
convicted of a felony in this State or | ||||||
| 6 | another jurisdiction is a Class 2
felony for which the | ||||||
| 7 | person shall be sentenced to a term of imprisonment of not | ||||||
| 8 | less than 5 3 years and not more than 10 7 years. | ||||||
| 9 | (4) Aggravated unlawful use of a weapon while wearing | ||||||
| 10 | or in possession of body armor as defined in Section 33F-1 | ||||||
| 11 | by a person who has not been issued a valid Firearms | ||||||
| 12 | Owner's Identification Card in accordance with Section 5 of | ||||||
| 13 | the Firearm Owners Identification Card Act is a Class X | ||||||
| 14 | felony.
| ||||||
| 15 | (e) The possession of each firearm in violation of this | ||||||
| 16 | Section constitutes a single and separate violation. | ||||||
| 17 | (Source: P.A. 98-63, eff. 7-9-13.)
| ||||||
| 18 | (720 ILCS 5/24-3) (from Ch. 38, par. 24-3)
| ||||||
| 19 | Sec. 24-3. Unlawful sale or delivery of firearms.
| ||||||
| 20 | (A) A person commits the offense of unlawful sale or | ||||||
| 21 | delivery of firearms when he
or she knowingly does any of the | ||||||
| 22 | following:
| ||||||
| 23 | (a) Sells or gives any firearm of a size which may be | ||||||
| 24 | concealed upon the
person to any person under 18 years of | ||||||
| 25 | age.
| ||||||
| |||||||
| |||||||
| 1 | (b) Sells or gives any firearm to a person under 21 | ||||||
| 2 | years of age who has
been convicted of a misdemeanor other | ||||||
| 3 | than a traffic offense or adjudged
delinquent.
| ||||||
| 4 | (c) Sells or gives any firearm to any narcotic addict.
| ||||||
| 5 | (d) Sells or gives any firearm to any person who has | ||||||
| 6 | been convicted of a
felony under the laws of this or any | ||||||
| 7 | other jurisdiction.
| ||||||
| 8 | (e) Sells or gives any firearm to any person who has | ||||||
| 9 | been a patient in a
mental institution within the past 5 | ||||||
| 10 | years. In this subsection (e): | ||||||
| 11 | "Mental institution" means any hospital, | ||||||
| 12 | institution, clinic, evaluation facility, mental | ||||||
| 13 | health center, or part thereof, which is used primarily | ||||||
| 14 | for the care or treatment of persons with mental | ||||||
| 15 | illness. | ||||||
| 16 | "Patient in a mental institution" means the person | ||||||
| 17 | was admitted, either voluntarily or involuntarily, to | ||||||
| 18 | a mental institution for mental health treatment, | ||||||
| 19 | unless the treatment was voluntary and solely for an | ||||||
| 20 | alcohol abuse disorder and no other secondary | ||||||
| 21 | substance abuse disorder or mental illness.
| ||||||
| 22 | (f) Sells or gives any firearms to any person who is a | ||||||
| 23 | person with an intellectual disability.
| ||||||
| 24 | (g) Delivers any firearm of a size which may be | ||||||
| 25 | concealed upon the
person, incidental to a sale, without | ||||||
| 26 | withholding delivery of such firearm
for at least 72 hours | ||||||
| |||||||
| |||||||
| 1 | after application for its purchase has been made, or
| ||||||
| 2 | delivers any rifle, shotgun or other long gun, or a stun | ||||||
| 3 | gun or taser, incidental to a sale,
without withholding | ||||||
| 4 | delivery of such rifle, shotgun or other long gun, or a | ||||||
| 5 | stun gun or taser for
at least 24 hours after application | ||||||
| 6 | for its purchase has been made.
However,
this paragraph (g) | ||||||
| 7 | does not apply to: (1) the sale of a firearm
to a law | ||||||
| 8 | enforcement officer if the seller of the firearm knows that | ||||||
| 9 | the person to whom he or she is selling the firearm is a | ||||||
| 10 | law enforcement officer or the sale of a firearm to a | ||||||
| 11 | person who desires to purchase a firearm for
use in | ||||||
| 12 | promoting the public interest incident to his or her | ||||||
| 13 | employment as a
bank guard, armed truck guard, or other | ||||||
| 14 | similar employment; (2) a mail
order sale of a firearm from | ||||||
| 15 | a federally licensed firearms dealer to a nonresident of | ||||||
| 16 | Illinois under which the firearm
is mailed to a federally | ||||||
| 17 | licensed firearms dealer outside the boundaries of | ||||||
| 18 | Illinois; (3) the sale
of a firearm to a nonresident of | ||||||
| 19 | Illinois while at a firearm showing or display
recognized | ||||||
| 20 | by the Illinois Department of State Police; (4) the sale of | ||||||
| 21 | a
firearm to a dealer licensed as a federal firearms dealer | ||||||
| 22 | under Section 923
of the federal Gun Control Act of 1968 | ||||||
| 23 | (18 U.S.C. 923); or (5) the transfer or sale of any rifle, | ||||||
| 24 | shotgun, or other long gun to a resident registered | ||||||
| 25 | competitor or attendee or non-resident registered | ||||||
| 26 | competitor or attendee by any dealer licensed as a federal | ||||||
| |||||||
| |||||||
| 1 | firearms dealer under Section 923 of the federal Gun | ||||||
| 2 | Control Act of 1968 at competitive shooting events held at | ||||||
| 3 | the World Shooting Complex sanctioned by a national | ||||||
| 4 | governing body. For purposes of transfers or sales under | ||||||
| 5 | subparagraph (5) of this paragraph (g), the Department of | ||||||
| 6 | Natural Resources shall give notice to the Department of | ||||||
| 7 | State Police at least 30 calendar days prior to any | ||||||
| 8 | competitive shooting events at the World Shooting Complex | ||||||
| 9 | sanctioned by a national governing body. The notification | ||||||
| 10 | shall be made on a form prescribed by the Department of | ||||||
| 11 | State Police. The sanctioning body shall provide a list of | ||||||
| 12 | all registered competitors and attendees at least 24 hours | ||||||
| 13 | before the events to the Department of State Police. Any | ||||||
| 14 | changes to the list of registered competitors and attendees | ||||||
| 15 | shall be forwarded to the Department of State Police as | ||||||
| 16 | soon as practicable. The Department of State Police must | ||||||
| 17 | destroy the list of registered competitors and attendees no | ||||||
| 18 | later than 30 days after the date of the event. Nothing in | ||||||
| 19 | this paragraph (g) relieves a federally licensed firearm | ||||||
| 20 | dealer from the requirements of conducting a NICS | ||||||
| 21 | background check through the Illinois Point of Contact | ||||||
| 22 | under 18 U.S.C. 922(t). For purposes of this paragraph (g), | ||||||
| 23 | "application" means when the buyer and seller reach an | ||||||
| 24 | agreement to purchase a firearm.
For purposes of this | ||||||
| 25 | paragraph (g), "national governing body" means a group of | ||||||
| 26 | persons who adopt rules and formulate policy on behalf of a | ||||||
| |||||||
| |||||||
| 1 | national firearm sporting organization.
| ||||||
| 2 | (h) While holding any license
as a dealer,
importer, | ||||||
| 3 | manufacturer or pawnbroker
under the federal Gun Control | ||||||
| 4 | Act of 1968,
manufactures, sells or delivers to any | ||||||
| 5 | unlicensed person a handgun having
a barrel, slide, frame | ||||||
| 6 | or receiver which is a die casting of zinc alloy or
any | ||||||
| 7 | other nonhomogeneous metal which will melt or deform at a | ||||||
| 8 | temperature
of less than 800 degrees Fahrenheit. For | ||||||
| 9 | purposes of this paragraph, (1)
"firearm" is defined as in | ||||||
| 10 | the Firearm Owners Identification Card Act; and (2)
| ||||||
| 11 | "handgun" is defined as a firearm designed to be held
and | ||||||
| 12 | fired by the use of a single hand, and includes a | ||||||
| 13 | combination of parts from
which such a firearm can be | ||||||
| 14 | assembled.
| ||||||
| 15 | (i) Sells or gives a firearm of any size to any person | ||||||
| 16 | under 18 years of
age who does not possess a valid Firearm | ||||||
| 17 | Owner's Identification Card.
| ||||||
| 18 | (i-5) While holding a license under the Federal Gun | ||||||
| 19 | Control Act of 1968, sells or gives with intent to transfer | ||||||
| 20 | more than one firearm to a person within any 30-day period | ||||||
| 21 | or sells or gives with intent to transfer a firearm to the | ||||||
| 22 | person he or she knows or has reasonable cause to believe | ||||||
| 23 | has received a firearm within the previous 30 days unless | ||||||
| 24 | the receipt of multiple firearms is exempted under | ||||||
| 25 | subsection (c) or (d) of Section 24-3.1A. It is an | ||||||
| 26 | affirmative defense to a violation of this subsection that | ||||||
| |||||||
| |||||||
| 1 | the transferor in good faith relied on the records of the | ||||||
| 2 | Department of State Police in concluding that the | ||||||
| 3 | transferee had not transferred or received a firearm within | ||||||
| 4 | the previous 30 days or that multiple purchases were | ||||||
| 5 | authorized by subsection (b) of Section 24-3.1A, or relied | ||||||
| 6 | in good faith on the records of a local law enforcement | ||||||
| 7 | agency that the transfer was authorized by subsection (c) | ||||||
| 8 | of Section 24-3.1A. | ||||||
| 9 | (j) Sells or gives a firearm while engaged in the | ||||||
| 10 | business of selling
firearms at wholesale or retail without | ||||||
| 11 | being licensed as a federal firearms
dealer under Section | ||||||
| 12 | 923 of the federal Gun Control Act of 1968 (18 U.S.C.
923). | ||||||
| 13 | In this paragraph (j):
| ||||||
| 14 | A person "engaged in the business" means a person who | ||||||
| 15 | devotes time,
attention, and
labor to
engaging in the | ||||||
| 16 | activity as a regular course of trade or business with the
| ||||||
| 17 | principal objective of livelihood and profit, but does not | ||||||
| 18 | include a person who
makes occasional repairs of firearms | ||||||
| 19 | or who occasionally fits special barrels,
stocks, or | ||||||
| 20 | trigger mechanisms to firearms.
| ||||||
| 21 | "With the principal objective of livelihood and | ||||||
| 22 | profit" means that the
intent
underlying the sale or | ||||||
| 23 | disposition of firearms is predominantly one of
obtaining | ||||||
| 24 | livelihood and pecuniary gain, as opposed to other intents, | ||||||
| 25 | such as
improving or liquidating a personal firearms | ||||||
| 26 | collection; however, proof of
profit shall not be required | ||||||
| |||||||
| |||||||
| 1 | as to a person who engages in the regular and
repetitive | ||||||
| 2 | purchase and disposition of firearms for criminal purposes | ||||||
| 3 | or
terrorism.
| ||||||
| 4 | (k) Sells or transfers ownership of a firearm to a | ||||||
| 5 | person who does not display to the seller or transferor of | ||||||
| 6 | the firearm either: (1) a currently valid Firearm Owner's | ||||||
| 7 | Identification Card that has previously been issued in the | ||||||
| 8 | transferee's name by the Department of State Police under | ||||||
| 9 | the provisions of the Firearm Owners Identification Card | ||||||
| 10 | Act; or (2) a currently valid license to carry a concealed | ||||||
| 11 | firearm that has previously been issued in the transferee's | ||||||
| 12 | name by the
Department of State Police under the Firearm | ||||||
| 13 | Concealed Carry Act. This paragraph (k) does not apply to | ||||||
| 14 | the transfer of a firearm to a person who is exempt from | ||||||
| 15 | the requirement of possessing a Firearm Owner's | ||||||
| 16 | Identification Card under Section 2 of the Firearm Owners | ||||||
| 17 | Identification Card Act. For the purposes of this Section, | ||||||
| 18 | a currently valid Firearm Owner's Identification Card | ||||||
| 19 | means (i) a Firearm Owner's Identification Card that has | ||||||
| 20 | not expired or (ii) an approval number issued in accordance | ||||||
| 21 | with subsection (a-10) of subsection 3 or Section 3.1 of | ||||||
| 22 | the Firearm Owners Identification Card Act shall be proof | ||||||
| 23 | that the Firearm Owner's Identification Card was valid. | ||||||
| 24 | (1) In addition to the other requirements of this | ||||||
| 25 | paragraph (k), all persons who are not federally | ||||||
| 26 | licensed firearms dealers must also have complied with | ||||||
| |||||||
| |||||||
| 1 | subsection (a-10) of Section 3 of the Firearm Owners | ||||||
| 2 | Identification Card Act by determining the validity of | ||||||
| 3 | a purchaser's Firearm Owner's Identification Card. | ||||||
| 4 | (2) All sellers or transferors who have complied | ||||||
| 5 | with the requirements of subparagraph (1) of this | ||||||
| 6 | paragraph (k) shall not be liable for damages in any | ||||||
| 7 | civil action arising from the use or misuse by the | ||||||
| 8 | transferee of the firearm transferred, except for | ||||||
| 9 | willful or wanton misconduct on the part of the seller | ||||||
| 10 | or transferor. | ||||||
| 11 | (l) Not
being entitled to the possession of a firearm, | ||||||
| 12 | delivers the
firearm, knowing it to have been stolen or | ||||||
| 13 | converted. It may be inferred that
a person who possesses a | ||||||
| 14 | firearm with knowledge that its serial number has
been | ||||||
| 15 | removed or altered has knowledge that the firearm is stolen | ||||||
| 16 | or converted. | ||||||
| 17 | (B) Paragraph (h) of subsection (A) does not include | ||||||
| 18 | firearms sold within 6
months after enactment of Public
Act | ||||||
| 19 | 78-355 (approved August 21, 1973, effective October 1, 1973), | ||||||
| 20 | nor is any
firearm legally owned or
possessed by any citizen or | ||||||
| 21 | purchased by any citizen within 6 months after the
enactment of | ||||||
| 22 | Public Act 78-355 subject
to confiscation or seizure under the | ||||||
| 23 | provisions of that Public Act. Nothing in
Public Act 78-355 | ||||||
| 24 | shall be construed to prohibit the gift or trade of
any firearm | ||||||
| 25 | if that firearm was legally held or acquired within 6 months | ||||||
| 26 | after
the enactment of that Public Act.
| ||||||
| |||||||
| |||||||
| 1 | (B-5) As used in this Section, "sells or gives" means the | ||||||
| 2 | actual or attempted transfer of a firearm, with or without | ||||||
| 3 | consideration, but does not include the lease of a firearm, if | ||||||
| 4 | the firearm is to be used on the lessor's premises, and does | ||||||
| 5 | not include any transfer of possession when the transferor | ||||||
| 6 | maintains supervision and control over the firearm. | ||||||
| 7 | (B-10) It is an affirmative defense to a violation of | ||||||
| 8 | paragraph (i-5) of subsection (A) that the sales or giving with | ||||||
| 9 | intent to transfer of a firearm was to a transferee who | ||||||
| 10 | received the firearm as an heir, legatee, or beneficiary of or | ||||||
| 11 | in a similar capacity to a deceased person who had owned the | ||||||
| 12 | firearm. Nothing in this paragraph (B-10) makes lawful any | ||||||
| 13 | transfer or possession with intent to transfer of a firearm, or | ||||||
| 14 | any other possession or use of a firearm, in violation of any | ||||||
| 15 | law, other than paragraph (i-5) of subsection (A), or in | ||||||
| 16 | violation of any municipal or county ordinance. | ||||||
| 17 | (C) Sentence.
| ||||||
| 18 | (1) Any person convicted of unlawful sale or delivery | ||||||
| 19 | of firearms in violation of
paragraph (c), (e), (f), (g), | ||||||
| 20 | or (h) of subsection (A) commits a Class
4
felony. A person | ||||||
| 21 | convicted of a violation of subsection (i-5) of subsection | ||||||
| 22 | (A) of this Section commits a Class A misdemeanor for a | ||||||
| 23 | first offense and a Class 4 felony for a second or | ||||||
| 24 | subsequent offense.
| ||||||
| 25 | (2) Any person convicted of unlawful sale or delivery | ||||||
| 26 | of firearms in violation of
paragraph (b) or (i) of | ||||||
| |||||||
| |||||||
| 1 | subsection (A) commits a Class 3 felony.
| ||||||
| 2 | (3) Any person convicted of unlawful sale or delivery | ||||||
| 3 | of firearms in violation of
paragraph (a) of subsection (A) | ||||||
| 4 | commits a Class 2 felony.
| ||||||
| 5 | (4) Any person convicted of unlawful sale or delivery | ||||||
| 6 | of firearms in violation of
paragraph (a), (b), or (i) of | ||||||
| 7 | subsection (A) in any school, on the real
property | ||||||
| 8 | comprising a school, within 1,000 feet of the real property | ||||||
| 9 | comprising
a school, at a school related activity, or on or | ||||||
| 10 | within 1,000 feet of any
conveyance owned, leased, or | ||||||
| 11 | contracted by a school or school district to
transport | ||||||
| 12 | students to or from school or a school related activity,
| ||||||
| 13 | regardless of the time of day or time of year at which the | ||||||
| 14 | offense
was committed, commits a Class 1 felony. Any person | ||||||
| 15 | convicted of a second
or subsequent violation of unlawful | ||||||
| 16 | sale or delivery of firearms in violation of paragraph
(a), | ||||||
| 17 | (b), or (i) of subsection (A) in any school, on the real | ||||||
| 18 | property
comprising a school, within 1,000 feet of the real | ||||||
| 19 | property comprising a
school, at a school related activity, | ||||||
| 20 | or on or within 1,000 feet of any
conveyance owned, leased, | ||||||
| 21 | or contracted by a school or school district to
transport | ||||||
| 22 | students to or from school or a school related activity,
| ||||||
| 23 | regardless of the time of day or time of year at which the | ||||||
| 24 | offense
was committed, commits a Class 1 felony for which | ||||||
| 25 | the sentence shall be a
term of imprisonment of no less | ||||||
| 26 | than 5 years and no more than 15 years.
| ||||||
| |||||||
| |||||||
| 1 | (5) Any person convicted of unlawful sale or delivery | ||||||
| 2 | of firearms in violation of
paragraph (a) or (i) of | ||||||
| 3 | subsection (A) in residential property owned,
operated, or | ||||||
| 4 | managed by a public housing agency or leased by a public | ||||||
| 5 | housing
agency as part of a scattered site or mixed-income | ||||||
| 6 | development, in a public
park, in a
courthouse, on | ||||||
| 7 | residential property owned, operated, or managed by a | ||||||
| 8 | public
housing agency or leased by a public housing agency | ||||||
| 9 | as part of a scattered site
or mixed-income development, on | ||||||
| 10 | the real property comprising any public park,
on the real
| ||||||
| 11 | property comprising any courthouse, or on any public way | ||||||
| 12 | within 1,000 feet
of the real property comprising any | ||||||
| 13 | public park, courthouse, or residential
property owned, | ||||||
| 14 | operated, or managed by a public housing agency or leased | ||||||
| 15 | by a
public housing agency as part of a scattered site or | ||||||
| 16 | mixed-income development
commits a
Class 2 felony.
| ||||||
| 17 | (6) Any person convicted of unlawful sale or delivery | ||||||
| 18 | of firearms in violation of
paragraph (j) of subsection (A) | ||||||
| 19 | commits a Class A misdemeanor. A second or
subsequent | ||||||
| 20 | violation is a Class 4 felony. | ||||||
| 21 | (7) Any person convicted of unlawful sale or delivery | ||||||
| 22 | of firearms in violation of paragraph (k) of subsection (A) | ||||||
| 23 | commits a Class 4 felony, except that a violation of | ||||||
| 24 | subparagraph (1) of paragraph (k) of subsection (A) shall | ||||||
| 25 | not be punishable as a crime or petty offense. A third or | ||||||
| 26 | subsequent conviction for a violation of paragraph (k) of | ||||||
| |||||||
| |||||||
| 1 | subsection (A) is a Class 1 felony.
| ||||||
| 2 | (8) A person 18 years of age or older convicted of | ||||||
| 3 | unlawful sale or delivery of firearms in violation of | ||||||
| 4 | paragraph (a) or (i) of subsection (A), when the firearm | ||||||
| 5 | that was sold or given to another person under 18 years of | ||||||
| 6 | age was used in the commission of or attempt to commit a | ||||||
| 7 | forcible felony, shall be fined or imprisoned, or both, not | ||||||
| 8 | to exceed the maximum provided for the most serious | ||||||
| 9 | forcible felony so committed or attempted by the person | ||||||
| 10 | under 18 years of age who was sold or given the firearm. | ||||||
| 11 | (9) Any person convicted of unlawful sale or delivery | ||||||
| 12 | of firearms in violation of
paragraph (d) of subsection (A) | ||||||
| 13 | commits a Class 3 felony. | ||||||
| 14 | (10) Any person convicted of unlawful sale or delivery | ||||||
| 15 | of firearms in violation of paragraph (l) of subsection (A) | ||||||
| 16 | commits a Class 2 felony if the delivery is of one firearm. | ||||||
| 17 | Any person convicted of unlawful sale or delivery of | ||||||
| 18 | firearms in violation of paragraph (l) of subsection (A) | ||||||
| 19 | commits a Class 1 felony if the delivery is of not less | ||||||
| 20 | than 2 and not more than 5 firearms at the
same time or | ||||||
| 21 | within a one year period. Any person convicted of unlawful | ||||||
| 22 | sale or delivery of firearms in violation of paragraph (l) | ||||||
| 23 | of subsection (A) commits a Class X felony for which he or | ||||||
| 24 | she shall be sentenced
to a term of imprisonment of not | ||||||
| 25 | less than 6 years and not more than 30
years if the | ||||||
| 26 | delivery is of not less than 6 and not more than 10 | ||||||
| |||||||
| |||||||
| 1 | firearms at the
same time or within a 2 year period. Any | ||||||
| 2 | person convicted of unlawful sale or delivery of firearms | ||||||
| 3 | in violation of paragraph (l) of subsection (A) commits a | ||||||
| 4 | Class X felony for which he or she shall be sentenced
to a | ||||||
| 5 | term of imprisonment of not less than 6 years and not more | ||||||
| 6 | than 40
years if the delivery is of not less than 11 and | ||||||
| 7 | not more than 20 firearms at the
same time or within a 3 | ||||||
| 8 | year period. Any person convicted of unlawful sale or | ||||||
| 9 | delivery of firearms in violation of paragraph (l) of | ||||||
| 10 | subsection (A) commits a Class X felony for which he or she | ||||||
| 11 | shall be sentenced
to a term of imprisonment of not less | ||||||
| 12 | than 6 years and not more than 50
years if the delivery is | ||||||
| 13 | of not less than 21 and not more than 30 firearms at the
| ||||||
| 14 | same time or within a 4 year period. Any person convicted | ||||||
| 15 | of unlawful sale or delivery of firearms in violation of | ||||||
| 16 | paragraph (l) of subsection (A) commits a Class X felony | ||||||
| 17 | for which he or she shall be sentenced
to a term of | ||||||
| 18 | imprisonment of not less than 6 years and not more than 60
| ||||||
| 19 | years if the delivery is of 31 or more firearms at the
same | ||||||
| 20 | time or within a 5 year period. | ||||||
| 21 | (D) For purposes of this Section:
| ||||||
| 22 | "School" means a public or private elementary or secondary | ||||||
| 23 | school,
community college, college, or university.
| ||||||
| 24 | "School related activity" means any sporting, social, | ||||||
| 25 | academic, or
other activity for which students' attendance or | ||||||
| 26 | participation is sponsored,
organized, or funded in whole or in | ||||||
| |||||||
| |||||||
| 1 | part by a school or school district.
| ||||||
| 2 | (E) A prosecution for a violation of paragraph (k) of | ||||||
| 3 | subsection (A) of this Section may be commenced within 6 years | ||||||
| 4 | after the commission of the offense. A prosecution for a | ||||||
| 5 | violation of this Section other than paragraph (g) of | ||||||
| 6 | subsection (A) of this Section may be commenced within 5 years | ||||||
| 7 | after the commission of the offense defined in the particular | ||||||
| 8 | paragraph.
| ||||||
| 9 | (Source: P.A. 98-508, eff. 8-19-13; 99-29, eff. 7-10-15; | ||||||
| 10 | 99-143, eff. 7-27-15; revised 10-16-15.)
| ||||||
| 11 | (720 ILCS 5/24-3.1A new)
| ||||||
| 12 | Sec. 24-3.1A. Unlawful acquisition of firearms.
| ||||||
| 13 | (a) Except as exempted in subsections (b) and (c), it is | ||||||
| 14 | unlawful for
any person other than a person holding a license | ||||||
| 15 | under the Federal Gun Control
Act of 1968, as amended, to | ||||||
| 16 | acquire more than one firearm within any 30-day
period.
| ||||||
| 17 | (b) Acquisitions in excess of one firearm within a 30-day | ||||||
| 18 | period may be
made upon
completion of an enhanced background | ||||||
| 19 | check, as described in this Section, by
special
application to | ||||||
| 20 | the Department of State Police listing the number and type of
| ||||||
| 21 | firearms
to be acquired and transferred for lawful business or | ||||||
| 22 | personal use, in a
collector
series, for collections, as a bulk | ||||||
| 23 | purchase from estate sales, and for similar
purposes.
The | ||||||
| 24 | application must be signed under oath by the applicant on forms | ||||||
| 25 | provided
by the
Department of State Police, must state the | ||||||
| |||||||
| |||||||
| 1 | purpose for the acquisition above
the
limit,
and must require | ||||||
| 2 | satisfactory proof of residency and identity. The
application | ||||||
| 3 | is
in addition to the firearms transfer report required by the | ||||||
| 4 | Bureau of Alcohol,
Tobacco, Firearms and Explosives (ATF). The | ||||||
| 5 | Director of State Police shall adopt rules,
under the Illinois | ||||||
| 6 | Administrative Procedure Act, for the implementation
of an | ||||||
| 7 | application process for acquisitions of firearms above the | ||||||
| 8 | limit.
| ||||||
| 9 | Upon being satisfied that these requirements have been met, | ||||||
| 10 | the Department of
State
Police must issue to the applicant a | ||||||
| 11 | nontransferable certificate
that is
valid for 7 days from the | ||||||
| 12 | date of issue. The certificate must be
surrendered to
the | ||||||
| 13 | transferor by the prospective transferee before the | ||||||
| 14 | consummation of the
transfer
and
must be kept on file at the | ||||||
| 15 | transferor's place of business for inspection as
provided in | ||||||
| 16 | Section 24-4.
Upon request of any local
law enforcement agency, | ||||||
| 17 | and under its rules, the Department of
State
Police may certify | ||||||
| 18 | the local law enforcement agency to serve as its agent to
| ||||||
| 19 | receive
applications and, upon authorization by the Department | ||||||
| 20 | of State Police, issue
certificates under this Section. | ||||||
| 21 | Applications and
certificates issued
under this Section must be | ||||||
| 22 | maintained as records by the Department of State
Police, and | ||||||
| 23 | made available to local
law enforcement agencies.
| ||||||
| 24 | (c) This Section does not apply to:
| ||||||
| 25 | (1) a law enforcement agency;
| ||||||
| 26 | (2) State and local correctional agencies and | ||||||
| |||||||
| |||||||
| 1 | departments;
| ||||||
| 2 | (3) the acquisition of antique firearms as defined by | ||||||
| 3 | paragraph (4) of
Section
1.1 of the Firearm Owners | ||||||
| 4 | Identification Card Act;
| ||||||
| 5 | (4) a person whose firearm is stolen or irretrievably | ||||||
| 6 | lost who deems it
essential that
the firearm be replaced | ||||||
| 7 | immediately. The person may acquire another firearm,
even | ||||||
| 8 | if the person has previously acquired a firearm within a | ||||||
| 9 | 30-day
period, if:
(i) the person provides the firearms | ||||||
| 10 | transferor with a copy of the
official police
report or a | ||||||
| 11 | summary of the official police report, on forms provided by | ||||||
| 12 | the
Department of State
Police,
from the law enforcement | ||||||
| 13 | agency that took the report of the lost or stolen
firearm;
| ||||||
| 14 | (ii) the official police report or summary of the official | ||||||
| 15 | police report
contains the name and
address of the
firearm | ||||||
| 16 | owner, the description
and serial number
of the firearm, | ||||||
| 17 | the location of the loss or
theft, the
date of the loss or | ||||||
| 18 | theft, and the date the loss or theft was reported to the
| ||||||
| 19 | law enforcement agency; and (iii) the date of the loss or | ||||||
| 20 | theft as reflected on
the
official police report or summary | ||||||
| 21 | of the official police report occurred within
30 days of | ||||||
| 22 | the
person's
attempt to replace the firearm. The firearm's | ||||||
| 23 | transferor must attach a copy of
the
official police report | ||||||
| 24 | or summary of the official police report to the original
| ||||||
| 25 | copy of the form
provided by the Department of State Police | ||||||
| 26 | completed for the transaction,
retain it for the period
| ||||||
| |||||||
| |||||||
| 1 | prescribed
by the Department of State Police, and forward a | ||||||
| 2 | copy of the documents to the
Department of State Police. | ||||||
| 3 | The documents must be maintained by the
Department of State | ||||||
| 4 | Police and made available to local law enforcement
| ||||||
| 5 | agencies;
| ||||||
| 6 | (5) any branch of the United States Armed Forces, | ||||||
| 7 | including the Reserves and National Guard; | ||||||
| 8 | (6) any person who purchases, rents, or leases a | ||||||
| 9 | firearm and then exchanges it for another firearm provided | ||||||
| 10 | by a licensed dealer within a 30-day period; or | ||||||
| 11 | (7) a federal, State, or local historical society, | ||||||
| 12 | museum, or institutional collector open to the public. | ||||||
| 13 | (d) For the purposes of this Section, "acquisition" does | ||||||
| 14 | not include the
exchange or
replacement of a firearm by a | ||||||
| 15 | transferor for a firearm transferred from the
transferor
by the
| ||||||
| 16 | same person seeking the exchange or replacement within the | ||||||
| 17 | 30-day period
immediately preceding the date of exchange or | ||||||
| 18 | replacement.
| ||||||
| 19 | (e) The exemptions in subsections (b) and (c) are
| ||||||
| 20 | affirmative defenses to a violation of subsection (a).
| ||||||
| 21 | (f) A violation of this Section is a Class A misdemeanor | ||||||
| 22 | for a first offense
and a Class 4 felony for a second or | ||||||
| 23 | subsequent offense.
| ||||||
| 24 | (720 ILCS 5/24-3.3) (from Ch. 38, par. 24-3.3)
| ||||||
| 25 | Sec. 24-3.3. Unlawful Sale or Delivery of Firearms on the | ||||||
| |||||||
| |||||||
| 1 | Premises of
Any School, regardless of the time of day or the | ||||||
| 2 | time of year, or any
conveyance owned, leased or contracted by | ||||||
| 3 | a school to transport students to
or from school or a school | ||||||
| 4 | related activity, or
residential property owned, operated or | ||||||
| 5 | managed by a public housing
agency. Any person 18 years of age | ||||||
| 6 | or older who sells, gives or delivers
any firearm to any person | ||||||
| 7 | under 18 years of age in any school, regardless
of the time of | ||||||
| 8 | day or the time of year or residential property owned,
operated | ||||||
| 9 | or managed by a public housing agency or leased by a
public | ||||||
| 10 | housing agency as part of a scattered site or mixed-income
| ||||||
| 11 | development, on the real property
comprising any school, | ||||||
| 12 | regardless of the time of day or the time of year
or | ||||||
| 13 | residential property owned, operated or managed by a public
| ||||||
| 14 | housing
agency or leased by a public housing agency as part of | ||||||
| 15 | a scattered site or
mixed-income development commits a Class 2 | ||||||
| 16 | 3 felony. School is defined, for the
purposes of
this Section, | ||||||
| 17 | as any public or private elementary or secondary school,
| ||||||
| 18 | community college, college or university. This does not apply | ||||||
| 19 | to peace
officers or to students carrying or possessing | ||||||
| 20 | firearms for use in school
training courses, parades, target | ||||||
| 21 | shooting on school ranges, or otherwise
with the consent of | ||||||
| 22 | school authorities and which firearms are transported
unloaded | ||||||
| 23 | and enclosed in a suitable case, box or transportation package.
| ||||||
| 24 | (Source: P.A. 91-673, eff. 12-22-99.)
| ||||||
| 25 | (720 ILCS 5/24.8-2.5 new) | ||||||
| |||||||
| |||||||
| 1 | Sec. 24.8-2.5. Unlawful possession of air rifle in a school | ||||||
| 2 | or school-related activity. | ||||||
| 3 | (a) A person not a law enforcement officer commits unlawful | ||||||
| 4 | possession of an air rifle in a school or school-related | ||||||
| 5 | activity when he or she knowingly possesses or knowingly has | ||||||
| 6 | under his or control in a motor vehicle an air rifle capable of | ||||||
| 7 | discharging a shot or pellet by whatever means in a school or | ||||||
| 8 | school-related activity without the written authorization of | ||||||
| 9 | the board or officer in charge of the school. | ||||||
| 10 | (b) For purposes of this Section: | ||||||
| 11 | "School" means a public or private elementary or | ||||||
| 12 | secondary school,
community college, college, or | ||||||
| 13 | university. | ||||||
| 14 | "School-related activity" means any sporting, social, | ||||||
| 15 | academic, or
other activity for which students' attendance | ||||||
| 16 | or participation is sponsored,
organized, or funded in | ||||||
| 17 | whole or in part by a school or school district.
| ||||||
| 18 | (720 ILCS 5/24.8-5) | ||||||
| 19 | Sec. 24.8-5. Sentence. A violation of this Article is a
| ||||||
| 20 | petty offense, except Section 24.8-2.5 which is a Class A | ||||||
| 21 | misdemeanor. The State Police or any sheriff or police officer | ||||||
| 22 | shall seize, take,
remove or cause to be removed at the expense | ||||||
| 23 | of the owner, any air rifle
sold or used in any manner in | ||||||
| 24 | violation of this Article.
| ||||||
| 25 | (Source: P.A. 97-1108, eff. 1-1-13.)
| ||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| 1 | Section 99. Effective date. This Act takes effect upon | |||||||||||||||||||||||||
| 2 | becoming law.
| |||||||||||||||||||||||||
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