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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 SB0091
Introduced 1/31/2007, by Sen. Pamela J. Althoff SYNOPSIS AS INTRODUCED: |
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35 ILCS 145/6 |
from Ch. 120, par. 481b.36 |
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Amends the Hotel Operators' Occupation Tax Act. Provides that, beginning on the effective date of this amendatory Act, the amount equal to 1% of the amount of total net revenue realized from a tax on hotel operators gross receipts during the preceding
month shall be deposited in the Local Planning Fund. Effective immediately.
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A BILL FOR
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SB0091 |
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LRB095 03958 BDD 23991 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Hotel Operators' Occupation Tax Act is |
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| amended by changing Section 6 as follows:
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| (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
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| Sec. 6. Except as provided hereinafter in this Section, on |
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| or before
the last day of each calendar month, every person |
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| engaged in the
business of renting, leasing or letting rooms in |
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| a hotel in this State
during the preceding calendar month shall |
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| file a return with the
Department, stating:
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| 1. The name of the operator;
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| 2. His residence address and the address of his |
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| principal place of
business and the address of the |
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| principal place of business (if that is
a different |
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| address) from which he engages in the business of renting,
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| leasing or letting rooms in a hotel in this State;
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| 3. Total amount of rental receipts received by him |
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| during the
preceding calendar month from renting, leasing |
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| or letting rooms during
such preceding calendar month;
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| 4. Total amount of rental receipts received by him |
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| during the
preceding calendar month from renting, leasing |
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| or letting rooms to
permanent residents during such |
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| preceding calendar month;
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| 5. Total amount of other exclusions from gross rental |
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| receipts
allowed by this Act;
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| 6. Gross rental receipts which were received by him |
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| during the
preceding calendar month and upon the basis of |
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| which the tax is imposed;
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| 7. The amount of tax due;
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| 8. Such other reasonable information as the Department |
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| may require.
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| If the operator's average monthly tax liability to the |
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| Department
does not exceed $200, the Department may authorize |
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| his returns to be
filed on a quarter annual basis, with the |
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| return for January, February
and March of a given year being |
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| due by April 30 of such year; with the
return for April, May |
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| and June of a given year being due by July 31 of
such year; with |
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| the return for July, August and September of a given
year being |
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| due by October 31 of such year, and with the return for
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| October, November and December of a given year being due by |
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| January 31
of the following year.
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| If the operator's average monthly tax liability to the |
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| Department
does not exceed $50, the Department may authorize |
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| his returns to be
filed on an annual basis, with the return for |
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| a given year being due by
January 31 of the following year.
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| Such quarter annual and annual returns, as to form and |
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| substance,
shall be subject to the same requirements as monthly |
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| returns.
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| Notwithstanding any other provision in this Act concerning |
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| the time
within which an operator may file his return, in the |
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| case of any
operator who ceases to engage in a kind of business |
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| which makes him
responsible for filing returns under this Act, |
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| such operator shall file
a final return under this Act with the |
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| Department not more than 1 month
after discontinuing such |
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| business.
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| Where the same person has more than 1 business registered |
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| with the
Department under separate registrations under this |
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| Act, such person
shall not file each return that is due as a |
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| single return covering all
such registered businesses, but |
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| shall file separate returns for each
such registered business.
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| In his return, the operator shall determine the value of |
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| any
consideration other than money received by him in |
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| connection with the
renting, leasing or letting of rooms in the |
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| course of his business and
he shall include such value in his |
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| return. Such determination shall be
subject to review and |
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| revision by the Department in the manner
hereinafter provided |
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| for the correction of returns.
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| Where the operator is a corporation, the return filed on |
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| behalf of
such corporation shall be signed by the president, |
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| vice-president,
secretary or treasurer or by the properly |
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| accredited agent of such
corporation.
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| The person filing the return herein provided for shall, at |
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| the time of
filing such return, pay to the Department the |
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| amount of tax herein imposed.
The operator filing the return |
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| under this Section shall, at the time of
filing such return, |
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| pay to the Department the amount of tax imposed by this
Act |
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| less a discount of 2.1% or $25 per calendar year, whichever is |
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| greater,
which is allowed to reimburse the operator for the |
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| expenses incurred in
keeping records, preparing and filing |
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| returns, remitting the tax and
supplying data to the Department |
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| on request.
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| There shall be deposited in the Build Illinois Fund in the |
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| State
Treasury for each State fiscal year 40% of the amount of |
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| total
net proceeds from the tax imposed by subsection (a) of |
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| Section 3.
Of the remaining 60%, $5,000,000 shall be deposited |
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| in the Illinois
Sports Facilities Fund and credited to the |
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| Subsidy Account each fiscal
year by making monthly deposits in |
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| the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in |
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| such deposits for prior months, and an
additional $8,000,000 |
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| shall be deposited in the Illinois Sports Facilities
Fund and |
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| credited to the Advance Account each fiscal year by making |
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| monthly
deposits in the amount of 1/8 of $8,000,000 plus any |
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| cumulative deficiencies
in such deposits for prior months; |
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| provided, that for fiscal years ending
after June 30, 2001, the |
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| amount to be so deposited into the Illinois
Sports Facilities |
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| Fund and credited to the Advance Account each fiscal year
shall |
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| be increased from $8,000,000 to the then applicable Advance |
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| Amount and
the required monthly deposits beginning with July |
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| 2001 shall be in the amount
of 1/8 of the then applicable |
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| Advance Amount plus any cumulative deficiencies
in those |
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| deposits for prior months. (The deposits of the additional |
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| $8,000,000
or the then applicable Advance Amount, as |
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| applicable,
during each fiscal year shall be treated as |
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| advances
of funds to the Illinois Sports Facilities Authority |
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| for its corporate
purposes to the extent paid to the Authority |
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| or its trustee and shall be
repaid into the General Revenue |
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| Fund in the State Treasury by the State
Treasurer on behalf of |
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| the Authority pursuant to Section 19 of the Illinois
Sports |
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| Facilities Authority Act, as amended. If in any fiscal year the |
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| full
amount of the then applicable Advance Amount
is not repaid |
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| into the General Revenue Fund, then the deficiency shall be |
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| paid
from the amount in the Local Government Distributive Fund |
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| that would otherwise
be allocated to the City of Chicago under |
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| the State Revenue Sharing Act.)
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| For purposes of the foregoing paragraph, the term "Advance |
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| Amount"
means, for fiscal year 2002, $22,179,000, and for |
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| subsequent fiscal years
through fiscal year 2032, 105.615% of |
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| the Advance Amount for the immediately
preceding fiscal year, |
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| rounded up to the nearest $1,000.
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| Of the remaining 60% of the amount of total net proceeds |
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| from the tax
imposed by subsection (a) of Section 3 after all |
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| required deposits in the
Illinois Sports Facilities Fund, the |
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| amount equal to 8% of the net revenue
realized from the Hotel |
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| Operators' Occupation Tax Act plus an amount equal to
8% of the |
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| net revenue realized from any tax imposed under Section 4.05 of |
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| the
Chicago World's Fair-1992 Authority Act during the |
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| preceding month shall be
deposited in the Local Tourism Fund |
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| each month for purposes authorized by
Section 605-705 of the |
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| Department of Commerce and Economic Opportunity
Community |
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| Affairs Law (20 ILCS 605/605-705) in the Local Tourism Fund ,
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| and beginning August 1, 1999, the amount equal to 4.5% of the |
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| net revenue
realized from the Hotel Operators' Occupation Tax |
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| Act during the preceding
month shall be deposited into the |
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| International Tourism Fund for the purposes
authorized in |
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| Section 605-707
605-725 of the Department of Commerce
and |
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| Economic Opportunity
Community Affairs Law , and beginning on |
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| the effective date of this amendatory Act of the 95th General |
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| Assembly, the amount equal to 1% of the amount of total net |
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| revenue realized from the tax imposed by subsection (a) of |
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| Section 3 during the preceding
month shall be deposited in the |
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| Local Planning Fund in the State treasury . "Net
revenue |
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| realized for a month" means the revenue collected by the State |
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| under
that Act during the previous month less the amount paid |
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| out during that same
month as refunds to taxpayers for |
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| overpayment of liability under that Act.
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| After making all these deposits, all other proceeds of the |
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| tax imposed under
subsection (a) of Section 3 shall be |
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| deposited in the General Revenue Fund in
the State Treasury. |
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| All moneys received by the Department from the additional
tax |
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| imposed under subsection (b) of Section 3 shall be deposited |
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| into the Build
Illinois Fund in the State Treasury.
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| The Department may, upon separate written notice to a |
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| taxpayer, require
the taxpayer to prepare and file with the |
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| Department on a form prescribed
by the Department within not |
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| less than 60 days after receipt of the notice
an annual |
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| information return for the tax year specified in the notice.
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| Such annual return to the Department shall include a statement |
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| of gross
receipts as shown by the operator's last State income |
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| tax return. If the
total receipts of the business as reported |
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| in the State income tax return
do not agree with the gross |
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| receipts reported to the Department for the
same period, the |
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| operator shall attach to his annual information return a
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| schedule showing a reconciliation of the 2 amounts and the |
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| reasons for the
difference. The operator's annual information |
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| return to the Department
shall also disclose pay roll |
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| information of the operator's business during
the year covered |
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| by such return and any additional reasonable information
which |
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| the Department deems would be helpful in determining the |
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| accuracy of
the monthly, quarterly or annual tax returns by |
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| such operator as
hereinbefore provided for in this Section.
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| If the annual information return required by this Section |
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| is not filed
when and as required the taxpayer shall be liable |
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| for a penalty in an
amount determined in accordance with |
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| Section 3-4 of the Uniform Penalty and
Interest Act until such |
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| return is filed as required, the penalty to be
assessed and |
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| collected in the same manner as any other penalty provided
for |
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| in this Act.
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| The chief executive officer, proprietor, owner or highest |
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| ranking manager
shall sign the annual return to certify the |
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| accuracy of the information
contained therein. Any person who |
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| willfully signs the annual return containing
false or |
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| inaccurate information shall be guilty of perjury and punished
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| accordingly. The annual return form prescribed by the |
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| Department shall
include a warning that the person signing the |
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| return may be liable for perjury.
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| The foregoing portion of this Section concerning the filing |
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| of an annual
information return shall not apply to an operator |
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| who is not required to
file an income tax return with the |
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| United States Government.
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| (Source: P.A. 92-16, eff. 6-28-01; 92-600, eff. 6-28-02; |
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| revised 10-15-03.)
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
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