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(6) the signature of the provider; and (7) such other information as the Department may reasonably require. (b) All returns required to be filed and payments required to be made under this Act shall be by electronic means in the form and manner authorized by the Department. Any amount that is required to be shown or reported on any return or other document under this Act shall, if such amount is not a whole-dollar amount, be increased to the nearest whole-dollar amount if the fractional part of a dollar is $0.50 or more and decreased to the nearest whole-dollar amount if the fractional part of a dollar is less than $0.50. If a total amount of less than $1 is payable, refundable, or creditable, such amount shall be disregarded if it is less than $0.50 and shall be increased to $1 if it is $0.50 or more. (c) The provider making the return provided for in this Section shall, at the time of making such return, pay to the Department the amount of tax imposed by this Act, less a discount of 1.75% but not to exceed $1,000 per return period, which is allowed to reimburse the provider for the expenses incurred in keeping records, preparing and filing returns, remitting the tax, and supplying data to the Department upon request. No discount may be claimed by a provider on returns not timely filed and for taxes not timely remitted. No discount may be claimed by a provider for any return that is not filed electronically. No discount may be claimed by a SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468