Illinois Department of Revenuetax.illinois.gov/Publications/AnnualReport/Annual_Report_CY2016... · areas of departmental operations and tax administration ... a centralized system

Illinois Department of Revenue 2016 Annual Report

VisionBy using best practices, continuously innovate to

increase accuracy, efficiency, and productivity in all

areas of departmental operations and tax administration

earning respect, delivering value, and being a trusted

source of information.

MissionTo administer Illinois tax laws and collect tax revenues

in a fair, consistent, and efficient manner for Illinois

taxpayers and to provide accurate, timely, and reliable

funding and information to state and local constituents.

Illinois Department of Revenue

Section 1: Governor’s Priorities

Section 2: Operations Summary

Section 3: Compliance Summary

Section 4: Legal and Policy

Table of Contents

P1 2016 Annual Report

Section 5: 2016 Statistics

Dear Governor Rauner:

I am proud to forward the annual report for the Illinois Department of Revenue covering Fiscal Year 2016 (July 1, 2015 - June 30, 2016) as required by Illinois law.

FY16 was a significant year for the Department as we continued to implement our strategic plan, remediated major findings of the performance audit, transitioned more taxpayers to electronic filing and payments, and enhanced systems and processes to achieve greater efficiencies and effectiveness.

Significant achievements include: the launch and successful execution of an identity protection program for individual taxpayers, extensive public outreach campaigns to educate taxpayers, improvements in responding to taxpayers’ customer service needs, and significantly increasing the collection of delinquent tax liabilities.

As we look to the future, there are many initiatives underway that will continue to improve department performance and enhance service to Illinois taxpayers. The achievements outlined in this report reflect our continued commitment to moving the Department toward excellence. Future success will be measured by exceptional customer service, effective administration and collection of tax revenues, and protection of Illinois taxpayers’ identities.

Thank you for your continued support.

Connie Beard, Director Illinois Department of Revenue

Letter to the Governor

We will continue to

improve department

performance and

enhance service to

Illinois taxpayers.

Illinois Department of Revenue P2

Rapid ResultsThe idea behind Rapid Results is very simple: small changes to the way we work can have a big impact over time. The purpose of Rapid Results is to successfully complete meaningful projects, or quick wins, that build momentum towards future improvements. First a problem is identified, a solution is crafted and then implemented, and then the outcome is measured. IDOR is considered the lead agency in implementing Rapid Results techniques.Some of the Rapid Result successes over the past year include:• 2016 Rapid Results initiatives at IDOR saved a total of over 15,000 work hours

through streamlining inefficient processes, and helping us to reallocate those valuable resources to better serve taxpayers — our customers

• Every program area at IDOR has conducted or assisted with at least one project

• Two hundred IDOR Employees have participated in Rapid Results Projects in various capacities

• We’ve conducted or are in the process of conducting 67 projects department-wide to date

• One hundred thirty employees were trained through Rapid Results Workshops

• Twelve program areas are currently managing multiple projects simultaneously

Integrity l Respect l Excellence l Accountability l Efficiency l Service l Innovation l Results

The Illinois Department of Revenue (IDOR) is fortunate to have a talented and committed staff whose expertise and efforts make IDOR a great place to work and provide service to the public. Our three strategic goals are:

• Making IDOR the Employer of Choice,

• Increasing employee enrichment through training opportunities, and

• Successful implementation of Rapid Results projects.

Employer of ChoiceOver the past year, the strategic planning taskforce has deployed strategies to improve our work environment and employee experience. In order to achieve our mission of excellence we focused on two central objectives: recruitment and retention. It is our belief that maintaining and cultivating quality employees, and acquiring new talent, are equally important.

Our recruitment efforts included visiting more than 70 career fairs and workshops and engaging with prospective IDOR employees. We targeted areas within the commuting distance of where Revenue Auditor Trainee and Tax Specialist Trainee positions were opening, particularly in Central Illinois and Cook County. To complement these efforts, the Human Resources Division posted job openings on social media and assisted candidates with the hiring process. Additionally, we sought to inform and assist prospective employees through mentoring, translating state websites and forms, and conveying information about the benefits of a career with IDOR.

IDOR focused on a multifaceted approach towards employee retention through an emphasis on improving both employee morale and employee appreciation. One of the strategies to meet these ends was engagement through activities sponsored by the REC Club, the employee newsletter, and senior staff visits with the different work areas. The REC Club planned a host of new activities, all focused on employees’ interests. The newsletter featured articles of importance to employees, such as improvements to their work environment, and highlighted

IDOR events and accomplishments. Senior staff visited employee work areas, giving staff a chance to connect with and get to know management. To date, I have visited multiple sites in Springfield and Chicago. In terms of appreciation, we added several new award categories to this year’s annual Employee Recognition Ceremony. In addition to awards that honor individual employees’ service, nine Employees of the Year, three Rookies of the Year, and a number of Rapid Results Champions were presented with awards at the ceremonies held in January 2017.

Employee Enrichment through Training OpportunitiesIn 2016, IDOR re-established its training division in order to train IDOR employees in new skills and nurture employees’ talents through investment in development. The Training Division launched a new training portal that allows employees to register for Rapid Result workshops, in-class and E-Learning (REVConnect) courses; print completed course certificates; and continuously be informed of new training offerings.

The training curriculum includes labor and employee relations, people-centric leadership and management, performance excellence and customer service. Specific courses available through the portal include Microsoft Office, Management Training for Merit Compensation Employees, Rapid Results, Information Security, and Fraud training. Starting in 2017, the training division will be rolling out an improved training database and will begin to offer in-house Rapid Results training workshops.

We look forward to seeing what we can achieve in 2017 and beyond as we continue to serve the taxpayers of Illinois.

Sincerely,

Connie BeardDirector


The first order of business in FY16 was to resolve all outstanding audit findings. IDOR successfully addressed most of the recommendations from the audit and any remaining items will be completed by the end of CY17.

Having strengthened these areas, IDOR focused on achieving our strategic priorities:

• Mission Excellence• Business Electronic Filing

Legislation and Implementation• Technology Modernization and

Integration• Employee Enrichment through

Training Opportunities• Data Analytics Integration• Statewide Lien Registry

Legislation and Implementation

Mission ExcellenceBy using the principles of Mission Excellence, IDOR improved production and inspired performance excellence for every employee, process, and service. We eliminated business waste and increased the value and customer service experience for Illinois taxpayers. Through training and problem solving “Rapid Results” workshops, IDOR created a cultural environment in which employees can realize their gifts, apply their talents, and feel a genuine sense of fulfillment for their contributions to improving department operations.

2016 Results• One hundred thirty employees

were trained through Rapid Results workshops

• Two hundred IDOR employees participated in at least one Rapid Results project

2017 The Way Forward• Train an additional 200 employees

in Rapid Results

• Review and reform the entire process for tax return review, protestable notices, and auditing

• Have 200 more employees participate in a Rapid Results project

Business Electronic Filing Legislation and Implementation IDOR continues to work with the Illinois General Assembly on legislation that would drastically reduce tax return processing costs by mandating electronic filing for businesses. Unfortunately this initiative was not addressed by the 99th General Assembly. Despite this setback, IDOR encouraged voluntary efiling with promising results.

2016 ResultsIn CY16, 445,857 business income tax (BIT) and 818,167 withholding income tax (WIT) returns were filed electronically.

2017 The Way ForwardIDOR has reintroduced legislation mandating electronic filing of business returns in the 100th General Assembly.

Technology Modernization and IntegrationIn partnership with the Illinois Department of Employment Security (IDES), IDOR began integrating the Unemployment Insurance (UI) module into the GenTax tax management system. This will allow taxpayers to file their unemployment insurance reports and make payments electronically via the MyTax Illinois portal. Once integration is complete, use of IDES’s TaxNet system will cease - saving costly maintenance fees for this older system. MyTax Illinois provides a more taxpayer friendly platform for business registration, a centralized system for electronic filing of returns and making payments, improved customer service, and increased tax compliance.

2016 ResultsThe GenTax system was upgraded to Version 10 in preparation for the UI implementation. All IDOR testing was completed and ready for the 2017 processing season.

2017 The Way Forward• Implementation of the

Unemployment Insurance module will be completed during 3Q 2017

• In order to be consistent across tax types and payment sources, all GenTax components will be reviewed and policy decisions made regarding allowable timeframes for payments and returns to be considered received on time

• As part of a statewide initiative, replace the phone system with more cost effective Voice Over IP solution

Governor’s Priorities

Rapid Results projects saved more

than 15,000 staff hours through improved

processing efficiency and document handling


Employee Enrichment through Training OpportunitiesIDOR is resurrecting a “best in class” training division that provides professional and personal development opportunities to all employees. Training curriculum includes labor and employee relations, people-centric leadership and management, performance excellence, and customer service.

2016 Results• Re-established IDOR’s training

division

• Launched the management training program

• New training portal was created

• Revenue Tax Specialist training program was enhanced

2017 The Way Forward• All managers will undergo

management training

• Soft-skills training will begin

• Automated Rapid Results system will be launched

• Implement a recruitment plan for young professionals that promotes IDOR as an employer of choice

Statewide Lien Registry Legislation and Implementation IDOR has proposed legislation to create a Statewide Lien Registry to reduce filing costs and automate even low dollar liens to ensure enhanced collections.

2017 The Way ForwardIDOR will work with the General Assembly on the Statewide Lien Registry.

Governor’s Priorities


Data Analytics IntegrationIDOR will improve the business decision processes, increase taxpayer compliance, and increase operational efficiency by employing scientific methods and statistical analysis to examine our audit, collections and processing rules.

2016 ResultsIDOR is configuring the GenTax V10 Data Analytics module in order to:• Enhance audit decision rules to discern which cases should be audited and

investigated

• Build a robust fraud detection unit to continually analyze patterns of questionable returns and incorporate findings to stop erroneous refunds from being issued

• Apply analytical tools to identify the likelihood an account will pay, and to better define the appropriate ‘treatment’ or action

• Leverage data analytics to transform business processes and to quantify performance metrics

2017 The Way Forward• Utilize data analytics to close the tax gap by increasing revenues and improving

compliance with the state tax laws

• Develop and deploy descriptive, predictive and prescriptive models to be used in audit, collection, fraud and processing activities

• Maintain a vision and a supporting organization with appropriate skill-sets for meeting the demands of analytics stemming from audit, collections and account processing.

• Develop a roadmap for the agency and identify other areas within the agency that benefit from the analytics structure and process in place

Operations SummaryAccount Processing AdministrationAccount Processing Administration processes returns and payments for 77 state and local taxes and employs 395 of IDOR’s total employees.

2016 Results• Improved fraud prevention efforts

and implemented the Fraud Manager in GenTax. Achieved more than $20 million in verified savings

• Collected additional Hotel Operators’ Occupation Tax (HOOT) through agreements with third party booking agents who now file on behalf of their clients

• Converted all batch processing to GenTax system, and ceased operations of the old mainframe batch system, saving annual maintenance costs

2017 The Way Forward• Expand document imaging of

returns and documents to enhance customer service and reduce physical paper storage and retrieval costs

• Expand the acceptance of credit card payments for all tax types and install credit card equipment in all satellite offices

• Increase and improve anti-fraud efforts using a variety of data analytic tools and processes

Taxpayer ServicesTaxpayer Services Administration’s primary responsibility is to provide customer service to taxpayers.

2016 Results• Implemented a process in the

Chicago office that saves taxpayers from waiting in two different lines to conduct their business with IDOR

• Decreased errors on tax returns and on title and registration documents by providing training to automobile dealership employees on how to correctly complete tax and registration forms for their customers

• Capitalized on MyTax Illinois features to enhance online access for registration, account updating, and online account notifications. Additional information made available on our website reduced calls to the Call Center, resulted in fewer busy signals and provided a higher level of service to taxpayers

2017 The Way Forward• Update the voice response system

that taxpayers hear when calling the taxpayer assistance 800 number

• Create a database of property sales data for commercial and industrial properties for county Supervisors of Assessment

• Create a centralized power of attorney tracking in GenTax to increase security of taxpayer accounts when working with third party tax professionals

Account Processing Statistics 2016 2015 %ChangePaper returns processed (by tax type):Individual 1,182,362 1,259,248 (6.3)Business 225,983 275,174 (17.8)Withholding 46,191 59,051 (21.8)Sales/Excise 1,063,592 1,109,289 (4.1)Electronic returns processed (by tax type):Individual 5,210,877 5,015,984 3.9Business 445,857 382,010 16.7Withholding 818,167 718,431 14Sales/Excise 3,318,017 3,245,324 2.2

Total deposits made: Electronic Funds processed $35,702,855,443 $36,250,950,341 (1.5) Paper Funds processed $3,757,309,052 $5,349,202,321 (29.8)

Percentage of with remittance paper items received, processed, and deposited within: 24 hours 80.96% 67% 48 hours 92.04% 82.48%

Taxpayer Assistance Statistics 2016 2015 %Change

# of calls handled by IVR 369,320 454,977 (18.8) # of calls handled by TAD staff 569,476 586,502 (2.9)# of busy signals for taxpayer 11,497 209,811 (94.5)Monthly average # calls answered by TAD staff 1,242 1,535 (19.1)Percentage of calls answered within 30 seconds 46% 46%# of walk-in taxpayers assisted by staff 4,714 3,351 40.7Online maintenance requests 72,384 53,919 34.2


Compliance Summary

LC-13 Pilot ProgramThe LC-13 Pilot Program provides local government staff with training and support for routine inspections of retail licensed locations. The program enables the ILCC to obtain greater inspection coverage by paying a $75 per retail location subsidy to help cover the administrative costs incurred for program participation. Thanks to this program: • More than 9,500 inspections/investigations were performed

• Completed 694 underage compliance checks and 87 percent of the retailers passed the compliance review by not selling liquor to minors

• Twenty-six contracts with counties and municipalities, representing 2,786 licenses, were initiated

Education and ResponsibilityBeverage Alcohol Sellers and Servers Education and Training (BASSET) educates sellers and servers on profitable, responsible, and legal alcohol sales and service.• In 2016, 80,500 servers, owners, managers and security staff successfully

completed BASSET training

• One hundred ninety BASSET licenses were issued

• Through the “Under 21” initiative 5,000 students were reached with our message of the dangers of alcohol, drugs and tobacco

Audit Statistics for CY16

Field Audits All Taxes Collected per auditor $440,110 Collected per hour $319

In-House Audits Collected per auditor $785,123 Collected per hour $494

IDOR emphasizes the collection of all taxes due while providing a fair, business-friendly environment for Illinois taxpayers. IDOR maximizes collection of revenues due with proper and consistent enforcement of Illinois laws and regulations. IDOR’s enforcement and compliance areas are:

• Illinois Liquor Control Commission• Audit Bureau• Criminal Investigations Division• Collections Bureau

Illinois Liquor Control CommissionIllinois Liquor Control Commission (ILCC) ensures that licensees comply with the provisions of the Illinois Liquor Control Act of 1934 and its rules and regulations. ILCC issues approximately 28,000 state liquor licenses each year.

2016 Results• Increased the number of licensees

renewing online from 25% in August to 64.5% by November 2016. Implemented an online credit card payment option which directly increased online renewals

• Issued 28 violation notices, with approximately $14,000 in fines collected, to licensees who were delinquent in renewing their license(s)

• Conducted 10 regional education meetings reaching more than 1,200 attendees

2017 The Way Forward• Continue to expand the option of

credit card payments and online renewals for all liquor licenses

Audit BureauAudit staff perform field and desk audits of taxpayers’ books and records to ensure compliance with Illinois tax statutes.

2016 Results• Closed 469 audits based on two

tax preparers who were submitting fraudulent individual income tax returns for tax years 2012, 2013 and 2014. The total liability established during these audits was $694,850 and the two tax preparers have been arrested and prosecuted

• Identified situations where taxpayers erroneously took the Education Credit for public school expenses, after-school care and extra-curricular activities that are not eligible

•

• Reviewed withholding income tax returns and assessed penalty and interest due on filers required to pay semi-weekly but who have failed to adhere to the required payment schedule. A total of 1,589 leads were closed resulting in a total penalty and interest due of $2,725,245


Compliance Summary

Criminal Investigations Statistics Financials 2016 2015 %ChangeCriminal financial harm established and referred to Attorney General $9,157,535 $3,327,734 175Civil liabilities established and referred to hearings 3,096,584 2,040,737 52Other payments received from cases 429,375 1,439,210 (70)Liabilities established from discontinued cases 690,020 1,041,661 (33.7)Motor Fuel enforcement activity 168,000 185,990 (9.7)Total Minimal Criminal/Civil Liabilities $13,541,514 $8,035,332*Financial Information from January-November 2016

Statistics 2016Cartons of contraband cigarettes seized 18,000Packs of other-tobacco-products (OTP) seized 72,000Tax restitution established from seized products $3,096,000Individuals arrested for tobacco related crimes 43

2017 The Way Forward• Update training programs for

Revenue Auditor Trainees and create training programs for new supervisors. Develop and implement ongoing training for supervisors and auditors

• Convert the existing income tax audit application into a new software program

• Convert audit submissions from paper to electronic environment to reduce shipping costs and delays from field auditors

• Improve audit selection criteria and tax collections through use of data analytics. Expected outcome: FY18 savings of $10 million and ongoing future annual savings of $20-40 million

Criminal InvestigationsCriminal Investigations is the law enforcement arm of IDOR which investigates criminal tax fraud/evasion allegations and related financial crimes in a manner that fosters compliance with Illinois’ tax laws.

2016 Results• Increased convictions with

sentencings that included longer prison terms as well as higher restitution amounts ordered to be repaid to the State

• Pursued investigations involving individuals who violate the public’s trust

• Provided financial investigative expertise in three Southern Illinois public corruption cases

• Engaged in its most aggressive year in criminal enforcement efforts combating illicit cigarette smuggling and tax evasion in the State

2017 The Way Forward• Research and apply

for three Federal Enforcement Grant funds. If awarded, these federal grants will assist in the upgrade of forensic technology and other law enforcement equipment/programs that are utilized in sophisticated investigations focused on complex tax crimes

• Increase the percentage of cigarette retailer inspections performed

Collections BureauCollections Bureau collects delinquent state taxes and improves voluntary compliance among taxpayers.

2016 Results• Field staff added their email

address on outgoing letters to assist taxpayers with responding to IDOR

• Implemented a generic collections email address to the initial enforcement letter

2017 The Way Forward• Submit legislation to create a

single, centralized tax lien filing system to record, monitor, and release tax liens

• Implement data analytics program into current enforcement process in order to improve enforcement actions and increase collections

• Formulate a strategy for implementing quality review and write-off process reviews

• Expand communications with taxpayers by using the functionality of MyTax Illinois to allow taxpayers to “opt into” receiving collection correspondence electronically in lieu of being mailed

• Work with larger banks to begin issuing bulk bank levies for more efficiency

Collected $50.54 for every dollar

spent

With an average headcount of 175 in the Collections Division, the recovery per person was

a record $3.58 million


Legal and Policy


Legal ServicesLegal Services is IDOR’s representative in both civil and criminal litigation. Legal Services provides legal support for all IDOR divisions, interprets revenue laws, drafts rules and regulations, and assists taxpayers with questions about tax laws.

2017 The Way Forward• Review the process for issuing

protestable notices to taxpayers in order to reduce litigation

• Develop a dispute resolution mechanism for notices that are issued to taxpayers

• Review rules as part of the Illinois Competitive Council’s Cutting Red Tape Initiative

Administrative HearingsAdministrative Hearings accepts protests of IDOR actions when an administrative hearing has been requested by a taxpayer. Administrative Law Judges are assigned to such cases and hold hearings to resolve those disputes. 2017 The Way Forward• Using IDOR”s GenTax system,

improve case management tracking

Board of AppealsBoard of Appeals ensures that taxpayers are treated fairly and provides taxpayer relief when appropriate. The Board has the authority, in conjunction with IDOR’s Director, to waive penalties and interest based on reasonable cause, and to reduce a tax liability if it is likely the full debt cannot be collected.2016 Results• Implemented procedures that

streamlined the way to close “low dollar” petitions

• Decreased the time between when a petition is received, when it is assigned jurisdiction for review, and when a Temporary Restraining Order is issued

• Closed 2,180 cases

2017 The Way Forward• Review and update division rules

and operating procedures• Develop dispute resolution

mechanisms for notices that are issued, and review processes of issuing protestable notices to reduce litigation

• Complete conversion of the BOA-1 petition into MyTax Illinois

Informal Conference BoardInformal Conference Board provides taxpayers with an informal assessment review process before the issuance of a Notice of Tax Liability, Notice of Deficiency, or Notice of Claim Denial upon the completion of an audit. 2016 Results• Eliminated the backlog of informal

reviews of sales tax issues• Resolved Income Tax issues that

would have gone to litigation

2017 The Way Forward• Reviewing dispute resolution

process in coordination with Legal Services

• Dedicated to resolving disputed proposed audit adjustments without the need for ligitation

Legislative AffairsLegislative Affairs is IDOR’s liaison to the Illinois General Assembly. Staff attend and testify before legislative committees, and assist the Research Division in evaluating the fiscal impact of proposed legislation. 2016 Results• Improved turnaround time on

constituent inquiries and improved customer service for legislators. Since implementation, closing time on individual income tax cases has decreased from an average of 4.25 days to 1 day

• Resolved nearly 300 constituent cases and monitored 285 distinct pieces of legislation affecting Illinois tax law

• Secured passage of legislation that authorizes IDOR to collect and administer the Private Vehicle Use Tax for Cook County and the City of Chicago

2017 The Way Forward• Propose legislation to create a

Statewide Lien Registry to reduce filing costs and enhance collection efforts

• Reintroduce legislation mandating electronic filing of business returns

ResearchResearch staff provide reports, tax statistics, and other revenue information of interest to policy makers and the general public.

2016 Results• Implemented REMI Tax-PI and

prepared IDOR’s first dynamic fiscal note. The new software and forecasting methods allow IDOR economists to inform policy makers about how changes to tax law affect state revenues, key economic variables such as employment, gross domestic product growth, and demographic changes such as population migration patterns

• Started data analytics program and gathered information on how vendors enhanced revenue collection and audit activities as well as identified fraud detection through data analytics

Legal Services Statistics False Claims Act Cases: Cases closed 913 In review 9Liquor shipping/handling cases resolved 300Department Rules Adopted (total) 14 Income Tax 7 Sales and Excise Tax 6 Property Tax 1Private Letter Rulings: Received 25 Issued 14 In process/being drafted 9

Annual Report of Collections Remitted to the State Comptroller


Table 1: Total Revenue Collected Section 1: State Taxes and Fees Collections FY2013 FY2014 FY2015 FY2016

Income Taxes 1. Individual Income Tax $18,360,308,966 $18,397,069,052 $17,703,701,023 $15,314,292,314 2. Corporate Income Tax 3,687,761,694 3,649,104,648 3,152,821,667 2,394,586,460 3. Personal Property Replacement Tax 1,484,234,138 1,472,470,842 1,593,463,857 1,450,084,392 A. Total Income Taxes $23,532,304,798 $23,518,644,542 $22,449,986,547 $19,158,963,166 Sales Taxes 1. Retailers’ Occupaton , Use, Service Occupation, Service Use $10,067,312,203 $10,458,734,482 $10,919,567,912 $11,091,147,101 2. Other Sales or Renting taxes and Fees a Automobile Renting Occupation and Use Taxes 35,658,382 37,886,358 39,316,373 40,437,766 b Tire User Fee 16,080,725 17,410,778 17,324,890 17,263,530 c Vehicle Use Tax 32,445,856 33,865,174 36,877,121 35,307,827 B. Total Sales Taxes $10,151,497,166 $10,547,896,792 $11,013,086,296 $11,184,156,224 Motor Fuel Taxes 1. Motor Fuel and Motor Fuel Use Taxes $1,192,195,344 $1,224,584,142 $1,223,840,306 $1,278,178,866 2. Underground Storage Tank Tax and Environmental Impact Fee 68,644,154 70,512,184 70,716,264 76,905,808 C. Total Motor Fuel Taxes $1,260,839,498 $1,295,096,326 $1,294,556,570 $1,355,084,674 Excise Taxes 1. Cigarette and Cigarette Use Taxes $813,370,545 $823,847,314 $825,168,573 $807,305,939 2. Coin-operated Amusement Device Tax 1,482,165 1,165,750 1,281,112 1,181,641 3. Dry-cleaning Solvent Tax and License Fees 2,195,486 2,042,615 1,969,738 1,852,640 4. Electricity Excise Tax 399,958,666 405,944,953 397,563,695 376,753,609 5. Energy Assistance and Renewable Energy 102,032,616 100,562,520 113,048,198 110,480,590 6. Gas Tax Collections 143,769,416 188,397,755 178,159,524 137,389,425 7. Hotel Operators’ Occupation Tax 221,031,967 227,233,313 256,701,628 263,538,007 8. Invested Capital Tax and Electricity Distribution Tax 193,145,412 170,969,607 190,496,539 190,041,726 9. Liquor Gallonage Tax 279,929,990 279,587,179 283,177,180 287,865,105 10. Telecommunications Excise Tax 575,387,025 493,835,387 509,773,354 485,345,758 11. Telecommunications Infrastrusture Maintenance Fee 18,535,205 17,996,060 12,850,547 16,904,401 12. Tobacco Products Tax 42,952,962 36,018,618 36,785,158 37,622,911 D. Total Excise Taxes $2,793,791,455 $2,747,601,071 $2,806,975,246 $2,716,281,752 Gaming Taxes 1. Bingo Tax and License Fees $2,040,283 $1,881,895 $1,780,797 $1,730,327 2. Charitable Games Tax and License Fees 393,682 396,723 364,999 420,657 3. Pull Tabs and Jar Games Tax and License Fees 4,968,526 4,169,244 3,478,993 3,327,360 4. Racing Pari-mutuel Tax 6,012,078 6,483,894 5,832,735 5,866,244 E. Total Gaming Taxes $13,414,569 $12,931,756 $11,457,524 $11,344,588 Other Collections 1. Miscellaneous $3,096,130 $1,167,761 $4,640,991 $1,395,646 2. FB Maintenance 5,500,000 5,500,000 5,500,000 - 3. Energy Efficiency Payments 2,211,804 2,039,219 4,147,700 1,555,266 4. Qualified Solid Waste Energy Facility Payment 54,937 16,124 - - 5. Real Estate Transfer Tax 54,000,361 56,549,701 66,082,178 76,974,874 6. Rental Housing 19,303,739 18,630,831 18,071,983 14,210,767 7. Senior Citizens Real Estate Tax Deferral 6,203,860 5,871,571 6,278,808 7,483,270 8. Tennessee Valley Authority 136,312 117,514 127,724 106,270 9. Live Adult Entertainment - 405,997 501,336 532,271 10. Liquor Control Commission License Fees and Other Collections 14,808,750 14,547,786 15,741,991 15,469,350 11. Medical Cannabis Privilege Tax - - - 463,322 12. Illinois Housing Development Authority 29,804,239 35,765,228 31,263,553 13,136,986 13. Intergovernmental 39,676,806 40,631,689 42,791,367 6,925,545 F. Total Other Collections $174,796,938 $181,243,421 $195,147,631 $138,253,567 Total Section 1: State Collections (A+B+C+D+E+F) $37,926,644,424 $38,303,413,908 $37,771,209,814 $34,564,083,971

Annual Report of Collections Remitted to the State Comptroller


Table 1 Total Revenue Collected (continued) Section 2: Taxes Collected for Local Governments (locally imposed) FY2013 FY2014 FY2015 FY2016Automobile Renting Occupation and Use Taxes 1. County Automobile Renting Tax $283,576 $214,064 $258,923 $239,272 2. MPEA Automobile Renting Tax 30,633,516 31,656,069 32,582,650 33,163,382 3. Municipal Automobile Renting Tax 6,291,289 6,159,827 6,751,182 7,032,359 A. Total Automobile Renting Occupation and Use Taxes $37,208,381 $38,029,960 $39,592,755 $40,435,013

B. Chicago Soft Drink Tax $9,991,186 $9,190,117 $9,461,787 $9,762,054

C. County Motor Fuel Tax $32,273,058 $32,219,762 $32,610,778 $33,512,436

D. County Water Commission Tax $32,478,569 $34,736,343 $36,809,437 $37,139,737

E. Home Rule and Non-Home Rule Sales Taxes $1,306,995,508 $1,363,948,635 $1,413,093,042 $1,640,677,694 Hotel Taxes 1. Illinois Sports Facilities Tax $41,429,403 $41,021,221 $46,340,979 $50,691,574 2. MPEA Hotel Tax 47,193,291 47,824,411 54,026,428 54,684,947 3. Municipal Hotel Tax (Chicago) 21,838,917 20,712,685 23,398,770 23,697,827

F. Total Hotel Taxes $110,461,611 $109,558,317 $123,766,177 $129,074,348

G. Mass Transit District Sales and Use Taxes $1,133,243,904 $1,195,036,423 $1,270,308,738 $1,301,992,334

H. Metro-East Park and Recreation District Tax $4,453,204 $4,432,251 $4,418,245 $4,439,124

I. Municipal Business District Taxes $12,371,725 $15,800,635 $16,454,168 $17,405,546

J. MPEA Food and Beverage Tax $41,920,339 $42,214,156 $47,169,450 $49,183,482

K. Municipal Simplified Telecommunications Tax $272,681,756 $236,379,111 $240,231,069 $217,571,554

L. Tennessee Valley Authority (TVA) $318,062 $274,200 $298,022 $247,964

M. Special County ROT for Public Safety $87,448,627 $88,904,365 $87,496,227 $93,320,490

N. County School Facility Occupation Tax $49,387,579 $55,407,374 $74,127,130 $80,344,754

O. Flood Prevention Occupation Tax $11,501,180 $11,402,373 $11,409,251 $11,002,411

P. E911 Surcharge $13,480,439 $13,394,395 $15,263,568 $20,217,034

Q. Private Vehicle Use Home Rule $- $- $- $19,586,479

Total Section 2 (A+B+C+D+E+F+G+H+I+J+K+L+M+N+O+P+Q) $3,156,215,128 $3,250,928,417 $3,422,509,844 $3,705,912,454 Collections Grand Total (Sections 1 and 2) $41,082,859,552 $41,554,342,325 $41,193,719,658 $38,269,996,425 The presentation of this report has been modified to more directly reconcile to State Comptroller records. These modifications include reclassifications and temporary timing adjustments. Fiscal years 2014 and 2015 are presented in this report for comparative purposes. Re-ported amounts have been adjusted to conform to the fiscal year 2016 presentation.

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