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91_SB1707ccr001
1 91ST GENERAL ASSEMBLY
2 CONFERENCE COMMITTEE REPORT
3 ON SENATE BILL 1707
4 To the President of the Senate and the Speaker of the
5 House of Representatives:
6 We, the conference committee appointed to consider the
7 differences between the houses in relation to House
8 Amendments Nos. 1 and 5 to Senate Bill 1707, recommend the
9 following:
10 (1) that the House recede from House Amendments Nos. 1
11 and 5; and
12 (2) that the bill be amended by replacing the title with
13 the following:
14 "AN ACT concerning taxes."; and
15 by replacing everything after the enacting clause with the
16 following:
17 Section 5. The Retailers' Occupation Tax Act is amended
18 by changing Sections 5k and 11 as follows:
19 (35 ILCS 120/5k) (from Ch. 120, par. 444k)
20 Sec. 5k. Each retailer in Illinois whose place a
21 business is within a county or municipality which has
22 established an Enterprise Zone pursuant to the "Illinois
23 Enterprise Zone Act" and who makes a sale of building
24 materials to be incorporated into real estate in an such
25 enterprise zone established by a county or municipality under
26 the Illinois Enterprise Zone Act by remodeling,
27 rehabilitation or new construction, may deduct receipts from
28 such sales when calculating the tax imposed by this Act. The
29 deduction allowed by this Section for the sale of building
30 materials may be limited, to the extent authorized by
31 ordinance, adopted after the effective date of this
32 amendatory Act of 1992, by the municipality or county that
33 created the enterprise zone in which the retailer's place of
34 business is located. The corporate authorities of any
35 municipality or county that adopts an ordinance or resolution
36 imposing or changing any limitation on the enterprise zone
37 exemption for building materials shall transmit to the
38 Department of Revenue on or not later than 5 days after
39 publication, as provided by law, a certified copy of the
40 ordinance or resolution imposing or changing those
41 limitations, whereupon the Department of Revenue shall
42 proceed to administer and enforce those limitations effective
43 the first day of the second calendar month next following
44 date of receipt by the Department of the certified ordinance
45 or resolution. The provisions of this Section are exempt
46 from Section 2-70.
47 (Source: P.A. 91-51, eff. 6-30-99.)
48 (35 ILCS 120/11) (from Ch. 120, par. 450)
49 Sec. 11. All information received by the Department from
50 returns filed under this Act, or from any investigation
51 conducted under this Act, shall be confidential, except for
52 official purposes, and any person who divulges any such
53 information in any manner, except in accordance with a proper
54 judicial order or as otherwise provided by law, shall be
55 guilty of a Class B misdemeanor.
56 Nothing in this Act prevents the Director of Revenue from
57 publishing or making available to the public the names and
58 addresses of persons filing returns under this Act, or
59 reasonable statistics concerning the operation of the tax by
60 grouping the contents of returns so the information in any
61 individual return is not disclosed.
62 Nothing in this Act prevents the Director of Revenue from
63 divulging to the United States Government or the government
64 of any other state, or any village that does not levy any
65 real property taxes for village operations and that receives
66 more than 60% of its general corporate revenue from taxes
67 under the Use Tax Act, the Service Use Tax Act, the Service
68 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
69 any officer or agency thereof, for exclusively official
70 purposes, information received by the Department in
71 administering this Act, provided that such other governmental
72 agency agrees to divulge requested tax information to the
73 Department.
74 The Department's furnishing of information derived from a
75 taxpayer's return or from an investigation conducted under
76 this Act to the surety on a taxpayer's bond that has been
77 furnished to the Department under this Act, either to provide
78 notice to such surety of its potential liability under the
1 bond or, in order to support the Department's demand for
2 payment from such surety under the bond, is an official
3 purpose within the meaning of this Section.
4 The furnishing upon request of information obtained by
5 the Department from returns filed under this Act or
6 investigations conducted under this Act to the Illinois
7 Liquor Control Commission for official use is deemed to be an
8 official purpose within the meaning of this Section.
9 Notice to a surety of potential liability shall not be
10 given unless the taxpayer has first been notified, not less
11 than 10 days prior thereto, of the Department's intent to so
12 notify the surety.
13 The furnishing upon request of the Auditor General, or
14 his authorized agents, for official use, of returns filed and
15 information related thereto under this Act is deemed to be an
16 official purpose within the meaning of this Section.
17 Where an appeal or a protest has been filed on behalf of
18 a taxpayer, the furnishing upon request of the attorney for
19 the taxpayer of returns filed by the taxpayer and information
20 related thereto under this Act is deemed to be an official
21 purpose within the meaning of this Section.
22 The furnishing of financial information to a home rule
23 unit that has imposed a tax similar to that imposed by this
24 Act pursuant to its home rule powers, or to any village that
25 does not levy any real property taxes for village operations
26 and that receives more than 60% of its general corporate
27 revenue from taxes under the Use Tax Act, the Service Use Tax
28 Act, the Service Occupation Tax Act, and the Retailers'
29 Occupation Tax Act, upon request of the Chief Executive
30 thereof, is an official purpose within the meaning of this
31 Section, provided the home rule unit or village that does
32 not levy any real property taxes for village operations and
33 that receives more than 60% of its general corporate revenue
34 from taxes under the Use Tax Act, the Service Use Tax Act,
35 the Service Occupation Tax Act, and the Retailers' Occupation
36 Tax Act agrees in writing to the requirements of this
37 Section.
38 For a village that does not levy any real property taxes
39 for village operations and that receives more than 60% of its
40 general corporate revenue from taxes under the Use Tax Act,
41 Service Use Tax Act, Service Occupation Tax Act, and
42 Retailers' Occupation Tax Act, the officers eligible to
43 receive information from the Department of Revenue under this
44 Section are the village manager and the chief financial
45 officer of the village.
46 Information so provided shall be subject to all
47 confidentiality provisions of this Section. The written
48 agreement shall provide for reciprocity, limitations on
49 access, disclosure, and procedures for requesting
50 information.
51 The Department may make available to the Board of
52 Trustees of any Metro East Mass Transit District information
53 contained on transaction reporting returns required to be
54 filed under Section 3 of this Act that report sales made
55 within the boundary of the taxing authority of that Metro
56 East Mass Transit District, as provided in Section 5.01 of
57 the Local Mass Transit District Act. The disclosure shall be
58 made pursuant to a written agreement between the Department
59 and the Board of Trustees of a Metro East Mass Transit
60 District, which is an official purpose within the meaning of
61 this Section. The written agreement between the Department
62 and the Board of Trustees of a Metro East Mass Transit
63 District shall provide for reciprocity, limitations on
64 access, disclosure, and procedures for requesting
65 information. Information so provided shall be subject to all
66 confidentiality provisions of this Section.
67 The Director may make available to any State agency,
68 including the Illinois Supreme Court, which licenses persons
69 to engage in any occupation, information that a person
70 licensed by such agency has failed to file returns under this
71 Act or pay the tax, penalty and interest shown therein, or
72 has failed to pay any final assessment of tax, penalty or
73 interest due under this Act. The Director may also make
74 available to the Secretary of State information that a
75 limited liability company, which has filed articles of
76 organization with the Secretary of State, or corporation
77 which has been issued a certificate of incorporation by the
78 Secretary of State has failed to file returns under this Act
1 or pay the tax, penalty and interest shown therein, or has
2 failed to pay any final assessment of tax, penalty or
3 interest due under this Act. An assessment is final when all
4 proceedings in court for review of such assessment have
5 terminated or the time for the taking thereof has expired
6 without such proceedings being instituted.
7 The Director shall make available for public inspection
8 in the Department's principal office and for publication, at
9 cost, administrative decisions issued on or after January 1,
10 1995. These decisions are to be made available in a manner so
11 that the following taxpayer information is not disclosed:
12 (1) The names, addresses, and identification
13 numbers of the taxpayer, related entities, and employees.
14 (2) At the sole discretion of the Director, trade
15 secrets or other confidential information identified as
16 such by the taxpayer, no later than 30 days after receipt
17 of an administrative decision, by such means as the
18 Department shall provide by rule.
19 The Director shall determine the appropriate extent of
20 the deletions allowed in paragraph (2). In the event the
21 taxpayer does not submit deletions, the Director shall make
22 only the deletions specified in paragraph (1).
23 The Director shall make available for public inspection
24 and publication an administrative decision within 180 days
25 after the issuance of the administrative decision. The term
26 "administrative decision" has the same meaning as defined in
27 Section 3-101 of Article III of the Code of Civil Procedure.
28 Costs collected under this Section shall be paid into the Tax
29 Compliance and Administration Fund.
30 Nothing contained in this Act shall prevent the Director
31 from divulging information to any person pursuant to a
32 request or authorization made by the taxpayer or by an
33 authorized representative of the taxpayer.
34 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)
35 Section 90. The State Mandates Act is amended by adding
36 Section 8.25 as follows:
37 (30 ILCS 805/8.25 new)
38 Sec. 8.25. Exempt mandate. Notwithstanding Sections 6
39 and 8 of this Act, no reimbursement by the State is required
40 for the implementation of any mandate created by this
41 amendatory Act of the 91st General Assembly.".
42 Submitted on January 9, 2001
43 s/Sen. Steve Rauschenberger Rep. Barbara Flynn Currie
44 s/Sen. William E. Peterson s/Rep. Jay C. Hoffman
45 s/Sen. Peter Roskam Rep. Ricca Slone
46 Sen. James F. Clayborne s/Rep. Art Tenhouse
47 Sen. Patrick Welch s/Rep. David R. Leitch
48 Committee for the Senate Committee for the House
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