96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5757


 
Introduced 2/9/2010, by Rep. Jehan A. Gordon
 
SYNOPSIS AS INTRODUCED:
 		





 


  




20 ILCS 2505/2505-760 new





35 ILCS 120/2-40
  from Ch. 120, par. 441-40








     Amends the Department of Revenue Law of the
Civil Administrative Code of Illinois.  Provides that the Department must maintain  a Taxpayer Relations Bureau for the purpose of responding to taxpayer complaints.  Provides that the Department must develop and implement a standard procedure for investigating retailers that may be charging incorrect tax rates under certain use and occupation tax Acts.  Amends the Retailers' Occupation Tax Act.  Provides that purchasers may claim a refund from the Department (instead of the retailer). 
  















LRB096 20323 HLH 35954 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 




  






HB5757

LRB096 20323 HLH 35954 b





  
1
    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 Department of Revenue Law of the
Civil 
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Administrative Code of Illinois is amended  by adding Section 
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2505-760 as follows:
 
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    (20 ILCS 2505/2505-760 new)
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    Sec. 2505-760. Taxpayer relations.
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    The Department must maintain  a Taxpayer Relations Bureau 
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for the purpose of responding to taxpayer complaints.  Those 
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complaints must be addressed in a timely manner. 
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    The Department must develop and implement a standard 
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procedure for investigating retailers that may be charging 
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incorrect tax rates under the Use Tax Act, the Service Use Tax 
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Act, the Service Occupation Tax Act, the Retailers' Occupation 
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Tax Act, or any other use or occupation tax imposed by the 
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State or a unit of local government. 
 
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    Section 10. The Retailers' Occupation Tax Act is amended  by 
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changing Section 2-40 as follows:
 



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    (35 ILCS 120/2-40)  (from Ch. 120, par. 441-40)



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    Sec. 2-40. Purchaser refunds. If a seller collects an 
 


 






HB5757
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1
amount (however
designated) that purports to reimburse the 
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seller for retailers' occupation
tax liability measured by 
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receipts that are not subject to retailers'
occupation tax, or 
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if a seller, in collecting an amount (however
designated) that 
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purports to reimburse the seller for retailers' occupation
tax 
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liability measured by receipts that are subject to tax under 
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this Act,
collects more from the purchaser than the seller's 
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retailers' occupation
tax liability on the transaction, the 
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purchaser shall have a legal right to
claim a refund of that 
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amount from the Department seller.  If, however, that amount is

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not refunded to the purchaser by the seller for any reason, the 
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seller is liable to pay
that amount to the Department.  This 
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paragraph does not
apply to an amount collected by the seller 
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as reimbursement for the
seller's retailers' occupation tax 
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liability on receipts that are
subject to tax under this Act as 
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long as the collection is made in
compliance with the tax 
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collection brackets prescribed by the Department
in its rules 
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and regulations.

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(Source: P.A. 91-51, eff. 6-30-99.)