| ||||
| Public Act 097-0976 | ||||
| ||||
| ||||
AN ACT concerning local government.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Freedom of Information Act is amended by | ||||
changing Section 7.5 as follows: | ||||
(5 ILCS 140/7.5) | ||||
Sec. 7.5. Statutory Exemptions. To the extent provided for | ||||
by the statutes referenced below, the following shall be exempt | ||||
from inspection and copying: | ||||
(a) All information determined to be confidential under | ||||
Section 4002 of the Technology Advancement and Development Act. | ||||
(b) Library circulation and order records identifying | ||||
library users with specific materials under the Library Records | ||||
Confidentiality Act. | ||||
(c) Applications, related documents, and medical records | ||||
received by the Experimental Organ Transplantation Procedures | ||||
Board and any and all documents or other records prepared by | ||||
the Experimental Organ Transplantation Procedures Board or its | ||||
staff relating to applications it has received. | ||||
(d) Information and records held by the Department of | ||||
Public Health and its authorized representatives relating to | ||||
known or suspected cases of sexually transmissible disease or | ||||
any information the disclosure of which is restricted under the | ||||
Illinois Sexually Transmissible Disease Control Act. | ||
(e) Information the disclosure of which is exempted under | ||
Section 30 of the Radon Industry Licensing Act. | ||
(f) Firm performance evaluations under Section 55 of the | ||
Architectural, Engineering, and Land Surveying Qualifications | ||
Based Selection Act. | ||
(g) Information the disclosure of which is restricted and | ||
exempted under Section 50 of the Illinois Prepaid Tuition Act. | ||
(h) Information the disclosure of which is exempted under | ||
the State Officials and Employees Ethics Act, and records of | ||
any lawfully created State or local inspector general's office | ||
that would be exempt if created or obtained by an Executive | ||
Inspector General's office under that Act. | ||
(i) Information contained in a local emergency energy plan | ||
submitted to a municipality in accordance with a local | ||
emergency energy plan ordinance that is adopted under Section | ||
11-21.5-5 of the Illinois Municipal Code. | ||
(j) Information and data concerning the distribution of | ||
surcharge moneys collected and remitted by wireless carriers | ||
under the Wireless Emergency Telephone Safety Act. | ||
(k) Law enforcement officer identification information or | ||
driver identification information compiled by a law | ||
enforcement agency or the Department of Transportation under | ||
Section 11-212 of the Illinois Vehicle Code. | ||
(l) Records and information provided to a residential | ||
health care facility resident sexual assault and death review | ||
team or the Executive Council under the Abuse Prevention Review | ||
Team Act. | ||
(m) Information provided to the predatory lending database | ||
created pursuant to Article 3 of the Residential Real Property | ||
Disclosure Act, except to the extent authorized under that | ||
Article. | ||
(n) Defense budgets and petitions for certification of | ||
compensation and expenses for court appointed trial counsel as | ||
provided under Sections 10 and 15 of the Capital Crimes | ||
Litigation Act. This subsection (n) shall apply until the | ||
conclusion of the trial of the case, even if the prosecution | ||
chooses not to pursue the death penalty prior to trial or | ||
sentencing. | ||
(o) Information that is prohibited from being disclosed | ||
under Section 4 of the Illinois Health and Hazardous Substances | ||
Registry Act. | ||
(p) Security portions of system safety program plans, | ||
investigation reports, surveys, schedules, lists, data, or | ||
information compiled, collected, or prepared by or for the | ||
Regional Transportation Authority under Section 2.11 of the | ||
Regional Transportation Authority Act or the St. Clair County | ||
Transit District under the Bi-State Transit Safety Act. | ||
(q) Information prohibited from being disclosed by the | ||
Personnel Records Review Act. | ||
(r) Information prohibited from being disclosed by the | ||
Illinois School Student Records Act. | ||
(s) Information the disclosure of which is restricted under | ||
Section 5-108 of the Public Utilities Act.
| ||
(t) All identified or deidentified health information in | ||
the form of health data or medical records contained in, stored | ||
in, submitted to, transferred by, or released from the Illinois | ||
Health Information Exchange, and identified or deidentified | ||
health information in the form of health data and medical | ||
records of the Illinois Health Information Exchange in the | ||
possession of the Illinois Health Information Exchange | ||
Authority due to its administration of the Illinois Health | ||
Information Exchange. The terms "identified" and | ||
"deidentified" shall be given the same meaning as in the Health | ||
Insurance Accountability and Portability Act of 1996, Public | ||
Law 104-191, or any subsequent amendments thereto, and any | ||
regulations promulgated thereunder. | ||
(u) Records and information provided to an independent team | ||
of experts under Brian's Law. | ||
(v) Names and information of people who have applied for or | ||
received Firearm Owner's Identification Cards under the | ||
Firearm Owners Identification Card Act. | ||
(w) (v) Personally identifiable information which is | ||
exempted from disclosure under subsection (g) of Section 19.1 | ||
of the Toll Highway Act. | ||
(x) Information which is exempted from disclosure under | ||
Section 5-1014.3 of the Counties Code or Section 8-11-21 of the | ||
Illinois Municipal Code. | ||
(Source: P.A. 96-542, eff. 1-1-10; 96-1235, eff. 1-1-11; | ||
96-1331, eff. 7-27-10; 97-80, eff. 7-5-11; 97-333, eff. | ||
8-12-11; 97-342, eff. 8-12-11; revised 9-2-11.) | ||
Section 10. The Counties Code is amended by changing | ||
Section 5-1014.3 as follows:
| ||
(55 ILCS 5/5-1014.3)
| ||
Sec. 5-1014.3. Agreements to share or rebate occupation | ||
taxes.
| ||
(a) On and after
June 1, 2004, a county board shall not | ||
enter into
any agreement to share or
rebate any portion of
| ||
retailers' occupation taxes generated by retail sales of | ||
tangible personal
property if: (1) the tax on those retail | ||
sales, absent the agreement,
would have been paid to another | ||
unit of local government; and (2) the retailer
maintains, | ||
within that other unit of local government, a retail
location | ||
from which the tangible personal property is delivered to | ||
purchasers,
or a warehouse from which the tangible personal | ||
property is delivered to
purchasers. Any unit of local | ||
government denied
retailers' occupation tax revenue because of | ||
an agreement that violates this
Section may file an action in | ||
circuit court against only the county.
Any agreement entered | ||
into prior to
June 1,
2004 is not affected by this amendatory | ||
Act of the 93rd General Assembly.
Any unit of local
government | ||
that prevails in the circuit court action is entitled to | ||
damages in
the amount of the tax revenue it was denied as a | ||
result of the agreement,
statutory interest, costs, reasonable | ||
attorney's fees, and an amount equal to
50% of the tax.
| ||
(b) On and after the effective date of this amendatory Act | ||
of the 93rd
General Assembly, a home rule unit shall not enter | ||
into any agreement
prohibited
by this Section. This Section is | ||
a denial and limitation of home rule powers
and
functions under | ||
subsection (g) of Section 6 of Article VII of the Illinois
| ||
Constitution.
| ||
(c) Any county that enters into an agreement to share or
| ||
rebate any portion of
retailers' occupation taxes generated by | ||
retail sales of tangible personal
property must complete and | ||
submit a report by electronic filing to the Department of | ||
Revenue within 30 days after the execution of the agreement. | ||
Any county that has entered into such an agreement before the | ||
effective date of this amendatory Act of the 97th General | ||
Assembly that has not been terminated or expired as of the | ||
effective date of this amendatory Act of the 97th General | ||
Assembly shall submit a report with respect to the agreements | ||
within 90 days after the effective date of this amendatory Act | ||
of the 97th General Assembly. | ||
(d) The report described in this Section shall be made on a | ||
form to be supplied by the Department of Revenue and shall | ||
contain the following: | ||
(1) the names of the county and the business entering | ||
into the agreement; | ||
(2) the location or locations of the business within | ||
the county; | ||
(3) the form shall also contain a statement, to be | ||
answered in the affirmative or negative, as to whether or | ||
not the company maintains additional places of business in | ||
the State other than those described pursuant to paragraph | ||
(2); | ||
(4) the terms of the agreement, including (i) the | ||
manner in which the amount of any retailers' occupation tax | ||
to be shared, rebated, or refunded is to be determined each | ||
year for the duration of the agreement, (ii) the duration | ||
of the agreement, and (iii) the name of any business who is | ||
not a party to the agreement but who directly or indirectly | ||
receives a share, refund, or rebate of the retailers' | ||
occupation tax; and | ||
(5) a copy of the agreement to share or
rebate any | ||
portion of
retailers' occupation taxes generated by retail | ||
sales of tangible personal
property. | ||
An updated report must be filed by the county within 30 | ||
days after the execution of any amendment made to an agreement. | ||
Reports filed with the Department pursuant to this Section | ||
shall not constitute tax returns. | ||
(e) The Department and the county shall redact the sales | ||
figures, the amount of sales tax collected, and the amount of | ||
sales tax rebated prior to disclosure of information contained | ||
in a report required by this Section or the Freedom of | ||
Information Act. The information redacted shall be exempt from | ||
the provisions of the Freedom of Information Act. | ||
(f) All reports, except the copy of the agreement, required | ||
to be filed with the Department of Revenue pursuant to this | ||
Section shall be posted on the Department's website within 6 | ||
months after the effective date of this amendatory Act of the | ||
97th General Assembly. The website shall be updated on a | ||
monthly basis to include newly received reports. | ||
(Source: P.A. 93-920, eff. 8-12-04.) | ||
Section 15. The Illinois Municipal Code is amended by | ||
changing Section 8-11-21 as follows:
| ||
(65 ILCS 5/8-11-21)
| ||
Sec. 8-11-21. Agreements to share or rebate occupation | ||
taxes.
| ||
(a) On and after
June 1, 2004, the corporate authorities of | ||
a municipality shall
not enter into any agreement to share or | ||
rebate
any
portion of retailers' occupation taxes generated by | ||
retail sales of tangible
personal
property if: (1) the tax on | ||
those retail sales, absent the agreement,
would have been paid | ||
to another unit of local government; and (2) the
retailer | ||
maintains, within that other unit of local government, a
retail | ||
location from which the tangible personal property is delivered | ||
to
purchasers, or a warehouse from which the tangible personal | ||
property is
delivered to purchasers. Any unit of local | ||
government
denied retailers' occupation tax revenue because of | ||
an agreement that violates
this Section may file an action in | ||
circuit court against only the municipality.
Any agreement | ||
entered into prior to
June 1,
2004 is not affected by this | ||
amendatory Act of the 93rd General Assembly.
Any unit of
local | ||
government that prevails in the circuit court action is | ||
entitled to
damages in
the amount of the tax revenue it was | ||
denied as a result of the agreement,
statutory interest, costs, | ||
reasonable attorney's fees, and an amount equal to
50% of the
| ||
tax.
| ||
(b) On and after the effective date of this amendatory Act | ||
of the 93rd
General Assembly, a home rule unit shall not enter | ||
into any agreement
prohibited
by this Section. This Section is | ||
a denial and limitation of home rule powers
and
functions under | ||
subsection (g) of Section 6 of Article VII of the Illinois
| ||
Constitution.
| ||
(c) Any municipality that enters into an agreement to share | ||
or rebate
any
portion of retailers' occupation taxes generated | ||
by retail sales of tangible
personal
property must complete and | ||
submit a report by electronic filing to the Department of | ||
Revenue within 30 days after the execution of the agreement. | ||
Any municipality that has entered into such an agreement before | ||
the effective date of this amendatory Act of the 97th General | ||
Assembly that has not been terminated or expired as of the | ||
effective date of this amendatory Act of the 97th General | ||
Assembly shall submit a report with respect to the agreements | ||
within 90 days after the effective date of this amendatory Act | ||
of the 97th General Assembly. | ||
(d) The report described in this Section shall be made on a | ||
form to be supplied by the Department of Revenue and shall | ||
contain the following: | ||
(1) the names of the municipality and the business | ||
entering into the agreement; | ||
(2) the location or locations of the business within | ||
the municipality; | ||
(3) the form shall also contain a statement, to be | ||
answered in the affirmative or negative, as to whether or | ||
not the company maintains additional places of business in | ||
the State other than those described pursuant to paragraph | ||
(2); | ||
(4) the terms of the agreement, including (i) the | ||
manner in which the amount of any retailers' occupation tax | ||
to be shared, rebated, or refunded is to be determined each | ||
year for the duration of the agreement, (ii) the duration | ||
of the agreement, and (iii) the name of any business who is | ||
not a party to the agreement but who directly or indirectly | ||
receives a share, refund, or rebate of the retailers' | ||
occupation tax; and | ||
(5) a copy of the agreement to share or rebate
any
| ||
portion of retailers' occupation taxes generated by retail | ||
sales of tangible
personal
property. | ||
An updated report must be filed by the municipality within | ||
30 days after the execution of any amendment made to an | ||
agreement. | ||
Reports filed with the Department pursuant to this Section | ||
shall not constitute tax returns. | ||
(e) The Department and the municipality shall redact the | ||
sales figures, the amount of sales tax collected, and the | ||
amount of sales tax rebated prior to disclosure of information | ||
contained in a report required by this Section or the Freedom | ||
of Information Act. The information redacted shall be exempt | ||
from the provisions of the Freedom of Information Act. | ||
(f) All reports, except the copy of the agreement, required | ||
to be filed with the Department of Revenue pursuant to this | ||
Section shall be posted on the Department's website within 6 | ||
months after the effective date of this amendatory Act of the | ||
97th General Assembly. The website shall be updated on a | ||
monthly basis to include newly received reports. | ||
(Source: P.A. 93-920, eff. 8-12-04.)
| ||
Section 90. The State Mandates Act is amended by adding | ||
Section 8.36 as follows: | ||
(30 ILCS 805/8.36 new) | ||
Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8 | ||
of this Act, no reimbursement by the State is required for the | ||
implementation of any mandate created by this amendatory Act of | ||
the 97th General Assembly.
| ||