Public Act 098-1058
 
HB3885 EnrolledLRB098 15457 JLK 50487 b



    AN ACT concerning revenue.

 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:



 
    Section 5. The Retailers' Occupation Tax Act is amended  by 
changing Section 11 as follows:
 



    (35 ILCS 120/11)  (from Ch. 120, par. 450)



    Sec. 11. All information received by the Department from 
returns filed
under this Act, or from any investigation 
conducted under this Act, shall
be confidential, except for 
official purposes, and any person who divulges
any such 
information in any manner, except in accordance with a proper

judicial order or as otherwise provided by law, shall be guilty 
of a Class
B misdemeanor with a fine not to exceed $7,500.

    Nothing in this Act prevents the Director of Revenue from 
publishing or
making available to the public the names and 
addresses of persons filing
returns under this Act, or 
reasonable statistics concerning the operation
of the tax by 
grouping the contents of returns so the information in any

individual return is not disclosed.

    Nothing in this Act prevents the Director of Revenue from 
divulging to
the United States Government or the government of 
any other state, or any
village that does not levy any real 
property taxes for village operations
and that receives more 
than 60% of its general corporate revenue from
taxes under the 
Use Tax Act, the Service Use Tax Act, the Service
Occupation 
Tax Act, and the Retailers' Occupation Tax Act, or any
officer 
or agency thereof, for exclusively official purposes, 
information
received by the Department in administering this 
Act, provided that such
other governmental agency agrees to 
divulge requested tax information to
the Department.

    The Department's furnishing of information derived from a 
taxpayer's
return or from an investigation conducted under this 
Act to the surety on a
taxpayer's bond that has been furnished 
to the Department under this Act,
either to provide notice to 
such surety of its potential liability under
the bond or, in 
order to support the Department's demand for payment from
such 
surety under the bond, is an official purpose within the 
meaning of
this Section.

    The furnishing upon request of information obtained by the 
Department
from returns filed under this Act or investigations 
conducted under this
Act to the Illinois Liquor Control 
Commission for official use is deemed to
be an official purpose 
within the meaning of this Section.

    Notice to a surety of potential liability shall not be 
given unless the
taxpayer has first been notified, not less 
than 10 days prior thereto, of
the Department's intent to so 
notify the surety.

    The furnishing upon request of the Auditor General, or his 
authorized agents,
for official use, of returns filed and 
information related thereto under
this Act is deemed to be an 
official purpose within the meaning of this
Section.

    Where an appeal or a protest has been filed on behalf of a 
taxpayer, the
furnishing upon request of the attorney for the 
taxpayer of returns filed
by the taxpayer and information 
related thereto under this Act is deemed
to be an official 
purpose within the meaning of this Section.

    The furnishing of financial information to a municipality 
home rule unit or non-home rule unit that has
imposed a tax 
similar to that imposed by this Act pursuant to
its home rule 
powers or the successful passage of a public referendum by a 
majority of the registered voters of the community, or to any

village that does not levy any real property taxes for village 
operations
and that receives more than 60% of its general 
corporate revenue from
taxes under the Use Tax Act, the Service 
Use Tax Act, the Service Occupation
Tax Act, and the Retailers' 
Occupation Tax Act, upon request of the Chief
Executive 
thereof, is an official purpose within the meaning of this 
Section,
provided the municipality home rule unit, non-home 
rule unit with referendum approval, or village that does not 
levy any real property
taxes for village operations and that 
receives more than 60% of its general
corporate revenue from 
taxes under the Use Tax Act, the Service Use Tax Act,
the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act agrees in
writing to the requirements of this Section. 
Information provided to municipalities under this paragraph 
shall be limited to: (1)  the business name; (2) the business 
address; (3) net revenue distributed to the requesting 
municipality that is directly related to the  requesting 
municipality's local share of the proceeds under the Use Tax 
Act, the Service Use Tax Act, the Service Occupation Tax Act, 
and the Retailers' Occupation Tax Act, and, if applicable, any 
locally imposed retailers' occupation tax or service 
occupation tax; and (4) a listing of all businesses within the 
requesting municipality by account identification number and 
address.  On and after July 1, 2015, the furnishing of financial 
information to municipalities under this paragraph may be by 
electronic means. 

    For a village that does not levy any real property taxes 
for village
operations and that receives more than 60% of its 
general corporate revenue
from taxes under the Use Tax Act, 
Service Use Tax Act, Service Occupation Tax
Act, and Retailers' 
Occupation Tax Act, the officers eligible to receive

information from the Department of Revenue under this Section 
are the village
manager and the chief financial officer of the 
village.

    Information so provided shall be subject to all 
confidentiality provisions
of this Section.  The written 
agreement shall provide for reciprocity,
limitations on 
access, disclosure, and procedures for requesting information. 

    The Department may make available to the Board of Trustees 
of any Metro
East Mass Transit District information contained 
on transaction reporting
returns required to be filed under 
Section 3 of this Act that report sales made
within the 
boundary of the taxing authority of that Metro East Mass 
Transit
District, as provided in Section 5.01 of the Local Mass 
Transit District Act.
The disclosure shall be made pursuant to 
a written agreement between the
Department and the Board of 
Trustees of a Metro East Mass Transit District,
which is an 
official purpose within the meaning of this Section.  The 
written
agreement between the Department and the Board of 
Trustees of a Metro East
Mass Transit District shall provide 
for reciprocity, limitations on access,
disclosure, and 
procedures for requesting information.  Information so provided

shall be subject to all confidentiality provisions of this 
Section.

    The Director may make available to any State agency, 
including the
Illinois Supreme Court, which licenses persons to 
engage in any occupation,
information that a person licensed by 
such agency has failed to file
returns under this Act or pay 
the tax, penalty and interest shown therein,
or has failed to 
pay any final assessment of tax, penalty or interest due
under 
this Act.
The Director may make available to any State agency, 
including the Illinois
Supreme
Court, information regarding 
whether a bidder, contractor, or an affiliate of a
bidder or

contractor has failed to collect and remit Illinois Use tax on 
sales into
Illinois, or any tax
under this Act or pay the tax, 
penalty, and interest shown therein, or has
failed to pay any

final assessment of tax, penalty, or interest due under this 
Act, for the
limited purpose of
enforcing bidder and contractor 
certifications. The Director may make available
to units
of 
local government and school districts that require bidder and 
contractor
certifications,
as set forth in Sections 50-11 and 
50-12 of the Illinois Procurement Code,
information
regarding 
whether a bidder, contractor, or an affiliate of a bidder or

contractor has failed
to collect and remit Illinois Use tax on 
sales into Illinois, file returns under
this Act, or
pay the 
tax, penalty, and interest shown therein, or has failed to pay 
any final
assessment
of tax, penalty, or interest due under 
this Act, for the limited purpose of
enforcing bidder
and 
contractor certifications. For purposes of this Section, the 
term
"affiliate" means any
entity that (1) directly, 
indirectly, or constructively controls another
entity,
(2) is 
directly,
indirectly, or constructively controlled by another 
entity, or (3) is subject
to
the control of
a common entity. 
For purposes of this Section, an entity controls another
entity

if it owns,
directly or individually, more than 10% of the 
voting securities of that
entity.
As used in
this Section, the 
term "voting security" means a security that (1) confers upon

the holder
the right to vote for the election of members of the 
board of directors or
similar governing
body of the business or 
(2) is convertible into, or entitles the holder to
receive upon 
its
exercise, a security that confers such a right to vote. A 
general partnership
interest is a
voting security.

    The Director may make available to any State agency, 
including the
Illinois
Supreme Court, units of local 
government, and school districts, information
regarding

whether a bidder or contractor is an affiliate of a person who 
is not
collecting
and
remitting Illinois Use taxes for the 
limited purpose of enforcing bidder and
contractor

certifications.

    The Director may also make available to the Secretary of 
State
information that a limited liability company, which has 
filed articles of
organization with the Secretary of State, or 
corporation which has been
issued a certificate of 
incorporation by the Secretary of State has failed to
file 
returns under this Act or pay the tax, penalty and interest 
shown therein,
or has failed to pay any final assessment of 
tax, penalty or interest due under
this Act.  An assessment is 
final when all proceedings in court for review of
such 
assessment have terminated or the time for the taking thereof 
has expired
without such proceedings being instituted.

    The Director shall make available for public inspection in 
the Department's
principal office and for publication, at cost, 
administrative decisions issued
on or after January 1, 1995.  
These decisions are to be made available in a
manner so that 
the following taxpayer information is not disclosed:


        (1) The names, addresses, and identification numbers 
    of the taxpayer,
related entities, and employees.


        (2) At the sole discretion of the Director, trade 
    secrets
or other confidential information identified as 
    such by the taxpayer, no later
than 30 days after receipt 
    of an administrative decision, by such means as the

    Department shall provide by rule.

    The Director shall determine the appropriate extent of the 
deletions allowed
in paragraph (2). In the event the taxpayer 
does not submit deletions, the
Director shall make only the 
deletions specified in paragraph (1).

    The Director shall make available for public inspection and 
publication an
administrative decision within 180 days after 
the issuance of the
administrative decision. The term 
"administrative decision" has the same
meaning as defined in 
Section 3-101 of Article III of the Code of Civil
Procedure. 
Costs collected under this Section shall be paid into the Tax

Compliance and Administration Fund.

    Nothing contained in this Act shall prevent the Director 
from divulging
information to any person pursuant to a request 
or authorization made by the
taxpayer or by an authorized 
representative of the taxpayer.

(Source: P.A. 93-25, eff. 6-20-03; 93-939, eff. 8-13-04; 
94-1074, eff. 12-26-06.)


 
    Section 99. Effective date. This Act takes effect on 
January 1, 2015.