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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 | ||||||||||||||||||||||||||
20 | ammunition. "Large capacity ammunition feeding device" does | ||||||||||||||||||||||||||
21 | not include a tubular magazine
that is contained in a | ||||||||||||||||||||||||||
22 | lever-action firearm or any device that has been made | ||||||||||||||||||||||||||
23 | permanently inoperable. |
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1 | "Licensed firearm dealer" means a person who possesses a | ||||||
2 | valid certificate of license issued under the Firearm Dealer | ||||||
3 | License Certification Act. | ||||||
4 | "Person" means any natural individual, firm, partnership, | ||||||
5 | association, joint stock company, joint adventure, public or | ||||||
6 | private corporation, limited liability company, or a receiver, | ||||||
7 | executor, trustee, guardian, or other representative appointed | ||||||
8 | by order of any court. | ||||||
9 | "Retail selling price" means the consideration for a sale | ||||||
10 | valued in money whether received in money or otherwise, | ||||||
11 | including cash, credits, property, and services. "Retail | ||||||
12 | selling price" shall be determined without any deduction on | ||||||
13 | account of the cost of the property sold, the cost of materials | ||||||
14 | used, labor or service cost, or any other expense, but does not | ||||||
15 | include charges that are added by sellers on account of the tax | ||||||
16 | imposed under this Act or any federal, State, or local tax | ||||||
17 | required to be collected by the seller. | ||||||
18 | Section 10. Tax imposed. Beginning on January 1, 2022, a | ||||||
19 | tax is imposed on each licensed firearm dealer engaged in the | ||||||
20 | State in the business of making retail sales of assault | ||||||
21 | weapons, large capacity ammunition feeding devices, or both. | ||||||
22 | The tax shall be imposed at the rate of 10% of the retail | ||||||
23 | selling price of each assault weapon or large capacity | ||||||
24 | ammunition feeding device sold in the State. The Department | ||||||
25 | may adopt rules for the implementation and enforcement of this |
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1 | Act. Proceeds from the tax shall be deposited into the | ||||||
2 | Firearms Tax Fund. | ||||||
3 | Section 15. Exemptions. The following are exempt from the | ||||||
4 | tax imposed under this Act: | ||||||
5 | (1) sales of firearms or large capacity ammunition | ||||||
6 | feeding devices to any federal, State, or local law | ||||||
7 | enforcement agency; and | ||||||
8 | (2) sales between unlicensed persons where the | ||||||
9 | licensed firearm dealer's only role is to facilitate the | ||||||
10 | sale by conducting a background check. | ||||||
11 | Section 20. Returns; payment of tax. On or before the | ||||||
12 | twentieth day of January, April, July, and October, every | ||||||
13 | person engaged in the business of selling assault weapons, | ||||||
14 | large capacity ammunition feeding devices, or both at retail | ||||||
15 | in this State during the preceding calendar quarter shall file | ||||||
16 | a return with the Department, stating: | ||||||
17 | (1) the name of the licensed firearm dealer; | ||||||
18 | (2) his or her residence address and the address of | ||||||
19 | his
principal place of business and the address of the | ||||||
20 | principal place of business (if that is a different | ||||||
21 | address) from which he or she engages in business as a | ||||||
22 | licensed firearm dealer in this State; | ||||||
23 | (3) the total amount of receipts received by him or | ||||||
24 | her during
the preceding calendar quarter from taxable |
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1 | sales under this Act; | ||||||
2 | (4) the amount of tax due; | ||||||
3 | (5) the signature of the taxpayer; and | ||||||
4 | (6) such other reasonable information as the
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5 | Department may require. | ||||||
6 | With each such return, the licensed firearm dealer shall | ||||||
7 | remit the proper amount of tax due (or shall submit | ||||||
8 | satisfactory evidence that the sale is not taxable if that is | ||||||
9 | the case), to the Department or its agents. The Department may | ||||||
10 | adopt rules requiring or allowing payments to be made by | ||||||
11 | electronic funds transfer or any other lawful means. | ||||||
12 | All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, | ||||||
13 | 5g, 5i, 5j, and 13 of the Retailers' Occupation Tax Act, which | ||||||
14 | are not inconsistent with this Act, and Section 3-7 of the | ||||||
15 | Uniform Penalty and Interest Act shall apply, as far as | ||||||
16 | practicable, to the subject matter of this Act to the same | ||||||
17 | extent as if such provisions were included herein. References | ||||||
18 | in such incorporated Sections of the "Retailers' Occupation | ||||||
19 | Tax Act" to retailers, to sellers, or to persons engaged in the | ||||||
20 | business of selling tangible personal property shall mean | ||||||
21 | licensed firearm dealers when used in this Act. | ||||||
22 | In case any person who is required to file a return under | ||||||
23 | this Act fails to file such return, the Department shall | ||||||
24 | determine the amount of tax due from him or her according to | ||||||
25 | its best judgment and information, which amount so fixed by | ||||||
26 | the Department shall be prima facie correct and shall be prima |
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1 | facie evidence of the correctness of the amount of tax due, as | ||||||
2 | shown in such determination. Proof of such determination by | ||||||
3 | the Department may be made at any hearing before the | ||||||
4 | Department or in any legal proceeding by a reproduced copy of | ||||||
5 | the Department's record relating thereto in the name of the | ||||||
6 | Department under the certificate of the Director of Revenue. | ||||||
7 | Such reproduced copy shall, without further proof, be admitted | ||||||
8 | into evidence before the Department or in any legal proceeding | ||||||
9 | and shall be prima facie proof of the correctness of the amount | ||||||
10 | of tax due, as shown therein. The Department shall issue such | ||||||
11 | person a notice of tax liability for the amount of tax claimed | ||||||
12 | by the Department to be due, together with a penalty in an | ||||||
13 | amount determined in accordance with Sections 3-3, 3-5 and 3-6 | ||||||
14 | of the Uniform Penalty and Interest Act. If such person or the | ||||||
15 | legal representative of such person, within 60 days after such | ||||||
16 | notice, files a protest to such notice of tax liability and | ||||||
17 | requests a hearing thereon, the Department shall give notice | ||||||
18 | to such person or the legal representative of such person of | ||||||
19 | the time and place fixed for such hearing and shall hold a | ||||||
20 | hearing in conformity with the provisions of this Act, and | ||||||
21 | pursuant thereto shall issue a final assessment to such person | ||||||
22 | or to the legal representative of such person for the amount | ||||||
23 | found to be due as a result of such hearing. If a protest to | ||||||
24 | the notice of tax liability and a request for a hearing thereon | ||||||
25 | is not filed within 60 days after such notice of tax liability, | ||||||
26 | such notice of tax liability shall become final without the |
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1 | necessity of a final assessment being issued and shall be | ||||||
2 | deemed to be a final assessment. Any person aggrieved by a | ||||||
3 | final decision of the Department under this Section may obtain | ||||||
4 | review of the decision under the provisions of the | ||||||
5 | Administrative Review Law. | ||||||
6 | Section 25. Firearms Tax Fund; creation; deposit of tax | ||||||
7 | proceeds. The Firearms Tax Fund is hereby created as a special | ||||||
8 | fund in the State treasury. Moneys in the Fund shall be used to | ||||||
9 | prevent gun violence in schools and State-owned buildings by | ||||||
10 | funding programs that promote safety and prevent gun violence | ||||||
11 | in those areas, as well as safety enhancements in such schools | ||||||
12 | and State-owned buildings; however, no funds shall be used to | ||||||
13 | arm or increase the arming of personnel in those buildings. | ||||||
14 | Such programs may include, but are not limited to, research, | ||||||
15 | prevention, and youth education and employment programs. | ||||||
16 | Moneys in the Fund may also be used for administrative costs | ||||||
17 | related to the Fund. Interest earned on moneys in the Fund | ||||||
18 | shall be deposited into the Fund.
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19 | Section 900. The State Finance Act is amended by adding | ||||||
20 | Section 5.935 as follows: | ||||||
21 | (30 ILCS 105/5.935 new) | ||||||
22 | Sec. 5.935. The Firearms Tax Fund.
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