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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 1. Short title. This Act may be cited as the | ||||||||||||||||||||||||||
5 | Assault Weapon Retailers' Tax Act. | ||||||||||||||||||||||||||
6 | Section 5. Definitions. As used in this Act: | ||||||||||||||||||||||||||
7 | "Assault weapon" means a firearm that accepts large | ||||||||||||||||||||||||||
8 | capacity ammunition feeding devices. | ||||||||||||||||||||||||||
9 | "Department" means the Department of Revenue. | ||||||||||||||||||||||||||
10 | "Large capacity ammunition feeding device" means: | ||||||||||||||||||||||||||
11 | (1) a magazine, belt, drum, feed strip, or similar | ||||||||||||||||||||||||||
12 | device that has a capacity of, or that can be readily | ||||||||||||||||||||||||||
13 | restored or converted to accept, more than 10 rounds of | ||||||||||||||||||||||||||
14 | ammunition; or | ||||||||||||||||||||||||||
15 | (2) any combination of parts from which a device | ||||||||||||||||||||||||||
16 | described in paragraph (1) can be assembled. | ||||||||||||||||||||||||||
17 | "Large capacity ammunition feeding device" does not | ||||||||||||||||||||||||||
18 | include an attached tubular device designed to accept, and | ||||||||||||||||||||||||||
19 | capable of operating only with, .22 caliber rimfire ammunition. | ||||||||||||||||||||||||||
20 | "Large capacity ammunition feeding device" does not include a | ||||||||||||||||||||||||||
21 | tubular magazine
that is contained in a lever-action firearm or | ||||||||||||||||||||||||||
22 | any device that has been made permanently inoperable. | ||||||||||||||||||||||||||
23 | "Licensed firearm dealer" means a person who possesses a |
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1 | valid certificate of license issued under the Firearm Dealer | ||||||
2 | License Certification Act. | ||||||
3 | "Person" means any natural individual, firm, partnership, | ||||||
4 | association, joint stock company, joint adventure, public or | ||||||
5 | private corporation, limited liability company, or a receiver, | ||||||
6 | executor, trustee, guardian, or other representative appointed | ||||||
7 | by order of any court. | ||||||
8 | "Retail selling price" means the consideration for a sale | ||||||
9 | valued in money whether received in money or otherwise, | ||||||
10 | including cash, credits, property, and services. "Retail | ||||||
11 | selling price" shall be determined without any deduction on | ||||||
12 | account of the cost of the property sold, the cost of materials | ||||||
13 | used, labor or service cost, or any other expense, but does not | ||||||
14 | include charges that are added by sellers on account of the tax | ||||||
15 | imposed under this Act or any federal, State, or local tax | ||||||
16 | required to be collected by the seller. | ||||||
17 | Section 10. Tax imposed. Beginning on January 1, 2021, a | ||||||
18 | tax is imposed on each licensed firearm dealer engaged in the | ||||||
19 | State in the business of making retail sales of assault | ||||||
20 | weapons, large capacity ammunition feeding devices, or both. | ||||||
21 | The tax shall be imposed at the rate of 10% of the retail | ||||||
22 | selling price of each assault weapon or large capacity | ||||||
23 | ammunition feeding device sold in the State. The Department may | ||||||
24 | adopt rules for the implementation and enforcement of this Act. | ||||||
25 | Proceeds from the tax shall be deposited into the Firearms Tax |
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1 | Fund. | ||||||
2 | Section 15. Exemptions. The following are exempt from the | ||||||
3 | tax imposed under this Act: | ||||||
4 | (1) sales of firearms or large capacity ammunition | ||||||
5 | feeding devices to any federal, State, or local law | ||||||
6 | enforcement agency; and | ||||||
7 | (2) sales between unlicensed persons where the | ||||||
8 | licensed firearm dealer's only role is to facilitate the | ||||||
9 | sale by conducting a background check. | ||||||
10 | Section 20. Returns; payment of tax. On or before the | ||||||
11 | twentieth day of January, April, July, and October, every | ||||||
12 | person engaged in the business of selling assault weapons, | ||||||
13 | large capacity ammunition feeding devices, or both at retail in | ||||||
14 | this State during the preceding calendar quarter shall file a | ||||||
15 | return with the Department, stating: | ||||||
16 | (1) the name of the licensed firearm dealer; | ||||||
17 | (2) his residence address and the address of his
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18 | principal place of business and the address of the | ||||||
19 | principal place of business (if that is a different | ||||||
20 | address) from which he engages in business as a licensed | ||||||
21 | firearm dealer in this State; | ||||||
22 | (3) the total amount of receipts received by him during
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23 | the preceding calendar quarter from taxable sales under | ||||||
24 | this Act; |
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1 | (4) the amount of tax due; | ||||||
2 | (5) the signature of the taxpayer; and | ||||||
3 | (6) such other reasonable information as the
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4 | Department may require. | ||||||
5 | With each such return, the licensed firearm dealer shall | ||||||
6 | remit the proper amount of tax due (or shall submit | ||||||
7 | satisfactory evidence that the sale is not taxable if that is | ||||||
8 | the case), to the Department or its agents. The Department may | ||||||
9 | adopt rules requiring or allowing payments to be made by | ||||||
10 | electronic funds transfer or any other lawful means. | ||||||
11 | All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, | ||||||
12 | 5g, 5i, 5j, and 13 of the Retailers' Occupation Tax Act, which | ||||||
13 | are not inconsistent with this Act, and Section 3-7 of the | ||||||
14 | Uniform Penalty and Interest Act shall apply, as far as | ||||||
15 | practicable, to the subject matter of this Act to the same | ||||||
16 | extent as if such provisions were included herein. References | ||||||
17 | in such incorporated Sections of the "Retailers' Occupation Tax | ||||||
18 | Act" to retailers, to sellers or to persons engaged in the | ||||||
19 | business of selling tangible personal property shall mean | ||||||
20 | licensed firearm dealers when used in this Act. | ||||||
21 | In case any person who is required to file a return under | ||||||
22 | this Act fails to file such return, the Department shall | ||||||
23 | determine the amount of tax due from him according to its best | ||||||
24 | judgment and information, which amount so fixed by the | ||||||
25 | Department shall be prima facie correct and shall be prima | ||||||
26 | facie evidence of the correctness of the amount of tax due, as |
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1 | shown in such determination. Proof of such determination by the | ||||||
2 | Department may be made at any hearing before the Department or | ||||||
3 | in any legal proceeding by a reproduced copy of the | ||||||
4 | Department's record relating thereto in the name of the | ||||||
5 | Department under the certificate of the Director of Revenue. | ||||||
6 | Such reproduced copy shall, without further proof, be admitted | ||||||
7 | into evidence before the Department or in any legal proceeding | ||||||
8 | and shall be prima facie proof of the correctness of the amount | ||||||
9 | of tax due, as shown therein. The Department shall issue such | ||||||
10 | person a notice of tax liability for the amount of tax claimed | ||||||
11 | by the Department to be due, together with a penalty in an | ||||||
12 | amount determined in accordance with Sections 3-3, 3-5 and 3-6 | ||||||
13 | of the Uniform Penalty and Interest Act. If such person or the | ||||||
14 | legal representative of such person, within 60 days after such | ||||||
15 | notice, files a protest to such notice of tax liability and | ||||||
16 | requests a hearing thereon, the Department shall give notice to | ||||||
17 | such person or the legal representative of such person of the | ||||||
18 | time and place fixed for such hearing and shall hold a hearing | ||||||
19 | in conformity with the provisions of this Act, and pursuant | ||||||
20 | thereto shall issue a final assessment to such person or to the | ||||||
21 | legal representative of such person for the amount found to be | ||||||
22 | due as a result of such hearing. If a protest to the notice of | ||||||
23 | tax liability and a request for a hearing thereon is not filed | ||||||
24 | within 60 days after such notice of tax liability, such notice | ||||||
25 | of tax liability shall become final without the necessity of a | ||||||
26 | final assessment being issued and shall be deemed to be a final |
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1 | assessment. Any person aggrieved by a final decision of the | ||||||
2 | Department under this Section may obtain review of the decision | ||||||
3 | under the provisions of the Administrative Review Law. | ||||||
4 | Section 25. Firearms Tax Fund; creation; deposit of tax | ||||||
5 | proceeds. The Firearms Tax Fund is hereby created as a special | ||||||
6 | fund in the State treasury. Moneys in the Fund shall be used to | ||||||
7 | prevent gun violence in schools and State-owned buildings by | ||||||
8 | funding programs that promote safety and prevent gun violence | ||||||
9 | in those areas, as well as safety enhancements in such schools | ||||||
10 | and State-owned buildings; however, no funds shall be used to | ||||||
11 | arm or increase arming of personnel in those buildings. Such | ||||||
12 | programs may include, but are not limited to, research, | ||||||
13 | prevention, and youth education and employment programs. | ||||||
14 | Moneys in the Fund may also be used for administrative costs | ||||||
15 | related to the Fund. Interest earned on moneys in the Fund | ||||||
16 | shall be deposited into the Fund.
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17 | Section 900. The State Finance Act is amended by adding | ||||||
18 | Section 5.930 as follows: | ||||||
19 | (30 ILCS 105/5.930 new) | ||||||
20 | Sec. 5.930. The Firearms Tax Fund.
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