Full Text of HB2706 94th General Assembly
HB2706ham001 94TH GENERAL ASSEMBLY
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Rep. Gary Hannig
Filed: 4/5/2005
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| AMENDMENT TO HOUSE BILL 2706
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| AMENDMENT NO. ______. Amend House Bill 2706 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Illinois Lottery Law is amended by changing | 5 |
| Sections 3, 4, 5, 7.1, 7.2, 7.6, 7.11, 9, 10, 10.1, 10.1a, | 6 |
| 10.2, 10.6, 10.7, 12, 13, 14, 14.3, 15, 19, 21, and 24 as | 7 |
| follows:
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| (20 ILCS 1605/3) (from Ch. 120, par. 1153)
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| Sec. 3. For the purposes of this Act:
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| a. "Lottery" or "State Lottery" means the lottery or | 11 |
| lotteries
established and operated pursuant to this Act.
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| b. "Board" means the Lottery Control Board created by this | 13 |
| Act.
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| c. "Department" means the Department of Revenue
the | 15 |
| Lottery .
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| d. "Director" means the Director of Revenue
the Department | 17 |
| of the
Lottery .
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| e. "Chairman" means the Chairman of the Lottery Control | 19 |
| Board.
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| f. "Multi-state game directors" means such persons, | 21 |
| including the
Superintendent
Director of the Department of the | 22 |
| Lottery , as may be designated by an
agreement between the | 23 |
| Division
Department of the Lottery and one or more additional
| 24 |
| lotteries operated under the laws of another state or states.
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| g. "Division" means the Division of the State Lottery of | 2 |
| the Department of Revenue.
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| h. "Superintendent" means the Superintendent of the | 4 |
| Division of the State Lottery of the Department of Revenue.
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| (Source: P.A. 85-183.)
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| (20 ILCS 1605/4) (from Ch. 120, par. 1154)
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| Sec. 4. The Department of the Lottery is
established to | 8 |
| implement and regulate the State Lottery in the manner
provided | 9 |
| in this Act. | 10 |
| In accordance with Executive Order No. 9 (2003), the | 11 |
| Division of the State Lottery is established within the | 12 |
| Department of Revenue. Unless otherwise provided by law, the | 13 |
| Division of the State Lottery shall be subject to and governed | 14 |
| by all of the laws and rules applicable to the Department.
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| (Source: P.A. 84-1128.)
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| (20 ILCS 1605/5) (from Ch. 120, par. 1155)
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| Sec. 5. The Division
Department of the Lottery shall be | 18 |
| under
the supervision and direction
of a Superintendent
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| Director of the Lottery , who
shall be a person qualified by
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| training and experience to perform the duties required by this | 21 |
| Act. The
Superintendent
Director shall be appointed by the | 22 |
| Governor, by and with the advice
and consent of the Senate. The | 23 |
| term of office of the Superintendent
Director shall
expire on | 24 |
| the third Monday of January in odd numbered years provided that
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| he or she shall hold his office until a
his successor is | 26 |
| appointed and qualified.
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| Any vacancy occurring in the office of the Superintendent
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| Director shall be
filled in the same manner as the original | 29 |
| appointment.
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| The Superintendent
Director shall devote his or her entire | 31 |
| time and attention to the
duties of the
his office and shall | 32 |
| not be engaged in any other profession or
occupation. The |
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| Superintendent
He shall receive such salary as shall be | 2 |
| provided by law.
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| (Source: P.A. 84-1128.)
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| (20 ILCS 1605/7.1) (from Ch. 120, par. 1157.1)
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| Sec. 7.1. The Department shall promulgate such rules and
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| regulations governing the establishment
and operation of a | 7 |
| State lottery as it deems necessary to carry out the
purposes | 8 |
| of this Act. Such rules and regulations shall be subject to the
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| provisions of The Illinois Administrative Procedure Act. The | 10 |
| Division shall issue written game rules, play instructions, | 11 |
| directives, operations manuals, brochures, or any other | 12 |
| publications necessary to conduct specific games, as | 13 |
| authorized by rule by the Department.
Any written game rules, | 14 |
| play instructions, directives, operations manuals,
brochures, | 15 |
| or other game publications issued by the Division
Department | 16 |
| that relate
to a specific lottery game shall be maintained as a | 17 |
| public record in the
Division's
Department's principal office, | 18 |
| and made available for public inspection and
copying but shall | 19 |
| be exempt from the rulemaking procedures of the Illinois
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| Administrative Procedure Act. However, when such written | 21 |
| materials contain
any policy of general applicability, the | 22 |
| Division
Department shall formulate and
adopt such policy as a | 23 |
| rule in accordance with the provisions of the
Illinois | 24 |
| Administrative Procedure Act. In addition, the Division
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| Department shall
publish each January in the Illinois Register | 26 |
| a list of all game-specific
rules, play instructions, | 27 |
| directives, operations manuals, brochures, or
other | 28 |
| game-specific publications issued by the Division
Department | 29 |
| during the
previous year and instructions concerning how the | 30 |
| public may obtain copies
of these materials from the Division
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| Department .
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| (Source: P.A. 86-433.)
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| (20 ILCS 1605/7.2) (from Ch. 120, par. 1157.2)
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| Sec. 7.2. The rules and regulations of the Department may | 3 |
| include, but
shall not be limited to, the following:
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| (1) The types of lotteries to be conducted;
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| (2) The price, or prices, of tickets or shares in the | 6 |
| lottery;
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| (3) The numbers and sizes of the prizes on the winning | 8 |
| tickets or
shares;
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| (4) The manner of selecting the winning tickets or shares;
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| (5) The manner of payment of prizes to the holders of | 11 |
| winning
tickets or shares;
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| (6) The frequency of the drawing or selections of winning | 13 |
| tickets or
shares, without limitation;
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| (7) Without limit to number, the type or types of locations | 15 |
| at which
tickets or shares may be sold;
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| (8) The method to be used in selling tickets or shares;
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| (9) The manner and amount of compensation, if any, to be | 18 |
| paid
licensed sales agents necessary to provide for the | 19 |
| adequate availability
of tickets or shares to prospective | 20 |
| buyers and for the convenience of
the public;
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| (10) The apportionment of the total revenues accruing from | 22 |
| the sale
of lottery tickets or shares and from all other | 23 |
| sources among (i) the
payment of prizes to the holders of | 24 |
| winning tickets or shares, (ii) the
payment of costs incurred | 25 |
| in the operation and administration of the
lottery, including | 26 |
| the expenses of the Department and the costs resulting
from any | 27 |
| contract or contracts entered into for promotional, | 28 |
| advertising
or operational services or for the purchase or | 29 |
| lease of lottery
equipment and materials, and (iii) for monthly | 30 |
| transfers to the Common
School Fund. The net revenues accruing | 31 |
| from the sale of lottery tickets
shall be determined by | 32 |
| deducting from total revenues the payments required
by | 33 |
| paragraphs (i) and (ii) of this
subsection.
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| (11) Such other matters necessary or desirable for the |
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| efficient and
economical operation and administration of the | 2 |
| lottery and for the
convenience of the purchasers of tickets or | 3 |
| shares and the holders of
winning tickets or shares.
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| Any rules and regulations of the Department with respect to
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| monthly transfers
to the Common School Fund are subject to | 6 |
| Section 21.2.
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| (Source: P.A. 84-1128.)
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| (20 ILCS 1605/7.6) (from Ch. 120, par. 1157.6)
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| Sec. 7.6. The Board shall advise and make recommendations | 10 |
| to the
Superintendent or the Director regarding the functions | 11 |
| and operations of the State Lottery. A copy of all
such | 12 |
| recommendations shall also be forwarded to the Governor, the | 13 |
| Attorney
General, the Speaker of the House, the President of | 14 |
| the Senate and the
minority leaders of both houses.
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| (Source: P.A. 84-1128.)
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| (20 ILCS 1605/7.11) (from Ch. 120, par. 1157.11)
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| Sec. 7.11. The Division
Department may establish and | 18 |
| collect nominal charges
for promotional products ("premiums") | 19 |
| and other promotional materials
produced or acquired by the | 20 |
| Division
Department as part of its advertising and
promotion | 21 |
| activities. Such premiums or other promotional materials may be
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| sold to individuals, government agencies and not-for-profit | 23 |
| organizations,
but not to for-profit enterprises for the | 24 |
| purpose of resale. Other State
agencies shall be charged no | 25 |
| more than the cost to the Division
Department of the
premium or | 26 |
| promotional material. All proceeds from the sale of premiums or
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| promotional materials shall be deposited in the State Lottery | 28 |
| Fund in the
State Treasury.
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| (Source: P.A. 86-1220.)
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| (20 ILCS 1605/9) (from Ch. 120, par. 1159)
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| Sec. 9. The Superintendent
Director , as administrative |
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| head of
the Division
Department of the
Lottery , shall direct | 2 |
| and supervise all its administrative and
technical activities | 3 |
| and shall report to the Director . In addition to the duties | 4 |
| imposed upon him
elsewhere in this Act, it
shall be the | 5 |
| Superintendent's
his duty:
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| a. To supervise and administer the operation of the lottery | 7 |
| in
accordance with the provisions of this Act or such
rules and | 8 |
| regulations of the Department
adopted thereunder.
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| b. To attend meetings of the Board
Department or to appoint | 10 |
| a designee to
attend in his stead.
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| c. To employ and direct such personnel in accord with the | 12 |
| Personnel Code,
as may be necessary to carry out the purposes | 13 |
| of this Act. The Superintendent may, subject to the approval of | 14 |
| the Director, use the services, personnel, or facilities of the | 15 |
| Department.
In addition , the Superintendent
Director
may by | 16 |
| agreement secure such services as he or she may deem necessary
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| from any other department, agency, or unit of the State | 18 |
| government, and
may employ and compensate such consultants and | 19 |
| technical assistants as may
be required and is otherwise | 20 |
| permitted by law.
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| d. To license, in accordance with the provisions of | 22 |
| Sections 10 and 10.1
of this Act and the rules and regulations | 23 |
| of the Department
adopted thereunder,
as agents to sell lottery | 24 |
| tickets such persons as in his opinion will best
serve the | 25 |
| public convenience and promote the sale of tickets or shares.
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| The Superintendent
Director may require a bond from every | 27 |
| licensed agent, in such
amount as provided in the rules and | 28 |
| regulations of the Department. Every licensed
agent shall | 29 |
| prominently display his license, or a copy thereof, as provided
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| in the rules and regulations of the Department.
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| e. To suspend or revoke any license issued pursuant to this | 32 |
| Act or the
rules and regulations promulgated by the Department | 33 |
| thereunder.
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| f. To confer regularly as necessary or desirable and not
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| less than once
every month with the Lottery Control Board on | 2 |
| the operation and administration
of the Lottery; to make | 3 |
| available for inspection by the Board or any member
of the | 4 |
| Board, upon request, all books, records, files, and other | 5 |
| information
and documents of his office; to advise the Board | 6 |
| and recommend such rules
and regulations and such other matters | 7 |
| as he deems necessary and advisable
to improve the operation | 8 |
| and administration of the lottery.
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| g. To enter into contracts for the operation of the | 10 |
| lottery, or any part
thereof, and into contracts for the | 11 |
| promotion of the lottery on behalf of
the Department with any | 12 |
| person, firm or corporation, to perform any of the
functions | 13 |
| provided for in this Act or the rules and regulations | 14 |
| promulgated
thereunder. The Department shall not expend State | 15 |
| funds on a contractual
basis for such functions unless those | 16 |
| functions and expenditures are expressly
authorized by the | 17 |
| General Assembly.
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| h. To enter into an agreement or agreements with the | 19 |
| management of state
lotteries operated pursuant to the laws of | 20 |
| other states for the purpose of
creating and operating a | 21 |
| multi-state lottery game wherein a separate and
distinct prize | 22 |
| pool would be combined to award larger prizes to the public
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| than could be offered by the several state lotteries, | 24 |
| individually. No
tickets or shares offered in connection with a | 25 |
| multi-state lottery game
shall be sold within the State of | 26 |
| Illinois, except those offered by and
through the Department. | 27 |
| No such agreement shall purport to pledge the full
faith and | 28 |
| credit of the State of Illinois, nor shall the Department | 29 |
| expend
State funds on a contractual basis in connection with | 30 |
| any such game unless
such expenditures are expressly authorized | 31 |
| by the General Assembly,
provided, however, that in the event | 32 |
| of error or omission by the Illinois
State Lottery in the | 33 |
| conduct of the game, as determined by the multi-state
game | 34 |
| directors, the Department shall be authorized to pay a prize |
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| winner or
winners the lesser of a disputed prize or $1,000,000, | 2 |
| any such payment to
be made solely from funds appropriated for | 3 |
| game prize purposes. The
Department shall be authorized to | 4 |
| share in the ordinary operating expenses
of any such | 5 |
| multi-state lottery game, from funds appropriated by the | 6 |
| General Assembly,
and in the event the multi-state game control | 7 |
| offices are physically
located within the State of Illinois, | 8 |
| the Department is authorized to
advance start-up operating | 9 |
| costs not to exceed $150,000, subject to
proportionate | 10 |
| reimbursement of such costs by the other participating state
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| lotteries. The Department shall be authorized to share | 12 |
| proportionately in
the costs of establishing a liability | 13 |
| reserve fund from funds appropriated
by the General Assembly. | 14 |
| The Department is authorized to transfer prize
award funds | 15 |
| attributable to Illinois sales of multi-state lottery game | 16 |
| tickets to
the multi-state control office, or its designated | 17 |
| depository, for deposit
to such game pool account or accounts | 18 |
| as may be established by the
multi-state game directors, the | 19 |
| records of which account or accounts shall
be available at all | 20 |
| times for inspection in an audit by the Auditor General
of | 21 |
| Illinois and any other auditors pursuant to the laws of the | 22 |
| State of
Illinois.
No multi-state game prize awarded to a | 23 |
| nonresident of Illinois, with
respect to a ticket or share | 24 |
| purchased in a state other than the State of
Illinois, shall be | 25 |
| deemed to be a prize awarded under this Act for the
purpose of | 26 |
| taxation under the Illinois Income Tax Act.
All of the net | 27 |
| revenues accruing from the sale of multi-state lottery
tickets | 28 |
| or shares shall be transferred into the Common School Fund | 29 |
| pursuant
to Section 7.2.
The Department shall promulgate such | 30 |
| rules as may be appropriate to
implement the provisions of this | 31 |
| Section.
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| i. To make a continuous study and investigation of (1) the | 33 |
| operation and
the administration of similar laws which may be | 34 |
| in effect in other states
or countries, (2) any literature on |
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| the subject which from time to time
may be published or | 2 |
| available, (3) any Federal laws which may affect the
operation | 3 |
| of the
lottery, and (4) the reaction of Illinois citizens to | 4 |
| existing and potential
features of the lottery with a view to | 5 |
| recommending or effecting changes
that will tend to serve the | 6 |
| purposes of this Act.
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| j. To report monthly to the State Treasurer and the Lottery | 8 |
| Control Board
a full and complete statement of lottery | 9 |
| revenues, prize disbursements and
other expenses for each month | 10 |
| and the amounts to be transferred to the Common
School Fund | 11 |
| pursuant to Section 7.2 or such other funds as are otherwise
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| authorized by Section 21.2 of this Act, and to
make an annual | 13 |
| report, which shall include a full and complete statement
of | 14 |
| lottery revenues, prize disbursements and other expenses, to | 15 |
| the Governor
and the Board. All reports required by this | 16 |
| subsection shall be public
and copies of all
such reports shall | 17 |
| be sent to the Speaker of the House, the President of
the | 18 |
| Senate, and the minority leaders of both houses.
| 19 |
| (Source: P.A. 85-183.)
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| (20 ILCS 1605/10) (from Ch. 120, par. 1160)
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| Sec. 10. The Division
Department , upon application | 22 |
| therefor on forms prescribed
by the Division
Department , and | 23 |
| upon a determination by the Division
Department that the
| 24 |
| applicant meets all of the qualifications specified in this | 25 |
| Act, shall
issue a license as an agent to sell lottery tickets | 26 |
| or shares. No license
as an agent to sell lottery tickets or | 27 |
| shares shall be issued to any person
to engage in business | 28 |
| exclusively as a lottery sales agent.
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| Before issuing such license the Superintendent
Director | 30 |
| shall consider (a) the financial
responsibility and security of | 31 |
| the person and his business or activity, (b)
the accessibility | 32 |
| of his place of business or activity to the public, (c)
the | 33 |
| sufficiency of existing licenses to serve the public |
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| convenience, (d)
the volume of expected sales, and (e) such | 2 |
| other factors as he or she may
deem appropriate.
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| Until September 1, 1987, the provisions of Sections 2a, 4, | 4 |
| 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, | 5 |
| 10, 12 and 13.5
of the Retailers' Occupation Tax Act which are | 6 |
| not inconsistent
with this Act shall apply to the subject | 7 |
| matter of this Act to the same
extent as if such provisions | 8 |
| were included in this Act. For purposes of
this Act, references | 9 |
| in such incorporated Sections of the Retailers'
Occupation Tax | 10 |
| Act to retailers, sellers or persons engaged in the business
of | 11 |
| selling tangible personal property mean persons engaged in | 12 |
| selling
lottery tickets or shares; references in such | 13 |
| incorporated Sections to
sales of tangible personal property | 14 |
| mean the selling of lottery tickets or
shares; and references | 15 |
| in such incorporated Sections to
certificates of registration | 16 |
| mean licenses issued under this Act. The
provisions of the | 17 |
| Retailers' Occupation Tax Act as heretofore applied to
the | 18 |
| subject matter of this Act shall not apply with respect to | 19 |
| tickets sold
by or delivered to lottery sales agents on and | 20 |
| after September 1, 1987, but
such provisions shall continue to | 21 |
| apply with respect to transactions
involving the sale and | 22 |
| delivery of tickets prior to September 1, 1987.
| 23 |
| All licenses issued by the Division
Department under this | 24 |
| Act shall be valid
for a period not to exceed 2 years after | 25 |
| issuance unless sooner
revoked, canceled or suspended as in | 26 |
| this Act provided. No license issued
under this Act shall be | 27 |
| transferable or assignable. Such license shall be
| 28 |
| conspicuously displayed in the place of business conducted by | 29 |
| the licensee
in Illinois where lottery tickets or shares are to | 30 |
| be sold under such license.
| 31 |
| For purposes of this Section, the term "person" shall be | 32 |
| construed to
mean and include an individual, association, | 33 |
| partnership, corporation,
club, trust, estate, society, | 34 |
| company, joint stock company, receiver,
trustee, referee, any |
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| other person acting in a fiduciary or representative
capacity | 2 |
| who is appointed by a court, or any combination of individuals.
| 3 |
| "Person" includes any department, commission, agency or
| 4 |
| instrumentality of the State, including any county, city, | 5 |
| village, or
township and any agency or instrumentality thereof.
| 6 |
| (Source: P.A. 86-1475; 87-895.)
| 7 |
| (20 ILCS 1605/10.1) (from Ch. 120, par. 1160.1)
| 8 |
| Sec. 10.1. The following are ineligible for any license | 9 |
| under this Act:
| 10 |
| (a) any person who has been convicted of a felony;
| 11 |
| (b) any person who is or has been a professional gambler or | 12 |
| gambling
promoter;
| 13 |
| (c) any person who has engaged in bookmaking or other forms | 14 |
| of illegal
gambling;
| 15 |
| (d) any person who is not of good character and reputation | 16 |
| in the
community in which he resides;
| 17 |
| (e) any person who has been found guilty of any fraud or
| 18 |
| misrepresentation in any connection;
| 19 |
| (f) any firm or corporation in which a person defined in | 20 |
| (a), (b), (c),
(d) or (e) has a proprietary, equitable or | 21 |
| credit interest of 5% or more.
| 22 |
| (g) any organization in which a person defined in (a), (b), | 23 |
| (c), (d) or
(e) is an officer, director, or managing agent, | 24 |
| whether compensated or not;
| 25 |
| (h) any organization in which a person defined in (a), (b), | 26 |
| (c), (d), or
(e) is to participate in the management or sales | 27 |
| of lottery tickets or
shares.
| 28 |
| However, with respect to persons defined in (a), the | 29 |
| Department may grant
any such person a license under this Act | 30 |
| when:
| 31 |
| 1) at least 10 years have elapsed since the date when the | 32 |
| sentence for
the most recent such conviction was satisfactorily | 33 |
| completed;
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| 2) the applicant has no history of criminal activity | 2 |
| subsequent to such conviction;
| 3 |
| 3) the applicant has complied with all conditions of | 4 |
| probation, conditional
discharge, supervision, parole or | 5 |
| mandatory supervised release; and
| 6 |
| 4) the applicant presents at least 3 letters of | 7 |
| recommendation from responsible
citizens in his community who | 8 |
| personally can attest that the character and
attitude of the | 9 |
| applicant indicate that he is unlikely
to commit another crime.
| 10 |
| The Division
Department may revoke, without notice or a | 11 |
| hearing, the license of
any agent who violates this Act or any | 12 |
| rule or regulation promulgated
pursuant to this Act. However, | 13 |
| if the Division
Department does revoke a license
without notice | 14 |
| and an opportunity for a hearing, the Division
Department | 15 |
| shall, by
appropriate notice, afford the person whose license | 16 |
| has been revoked an
opportunity for a hearing within 30 days | 17 |
| after the revocation order has
been issued. As a result of any | 18 |
| such hearing, the Division
Department may confirm
its action in | 19 |
| revoking the license, or it may order the restoration of such
| 20 |
| license.
| 21 |
| (Source: P.A. 82-404.)
| 22 |
| (20 ILCS 1605/10.1a) (from Ch. 120, par. 1160.1a)
| 23 |
| Sec. 10.1a. In addition to other grounds specified in this | 24 |
| Act, the
Division
Department shall refuse to issue and shall | 25 |
| suspend the license of any lottery
sales agency who fails to | 26 |
| file a return, or to pay the tax, penalty or
interest shown in | 27 |
| a filed return, or to pay any final assessment of tax,
penalty | 28 |
| or interest, as required by any tax Act administered by the
| 29 |
| Illinois Department of Revenue , until such time as the | 30 |
| requirements of any
such tax Act are satisfied, unless the | 31 |
| agency is contesting, in accordance
with the procedures | 32 |
| established by the appropriate revenue Act, its
liability for | 33 |
| the tax or the amount of tax. The Division
Department shall
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| affirmatively verify the tax status of every sales agency | 2 |
| before issuing or
renewing a license. For purposes of this | 3 |
| Section, a sales agency shall not
be considered delinquent in | 4 |
| the payment of a tax if the agency (a) has
entered into an | 5 |
| agreement with the Department of Revenue for the payment of
all | 6 |
| such taxes that are due and (b) is in compliance with the | 7 |
| agreement.
| 8 |
| (Source: P.A. 87-341.)
| 9 |
| (20 ILCS 1605/10.2) (from Ch. 120, par. 1160.2)
| 10 |
| Sec. 10.2. Application and other fees. Each application | 11 |
| for a new lottery license must be accompanied by a one-time | 12 |
| application fee of $50; the Division
Department , however, may | 13 |
| waive the fee for licenses of limited duration as provided by | 14 |
| Department rule. Each application for renewal of a lottery | 15 |
| license must be accompanied by a renewal fee of $25. Each | 16 |
| lottery licensee granted on-line status pursuant to the | 17 |
| Department's rules must pay a fee of $10 per week as partial | 18 |
| reimbursement for telecommunications charges incurred by the | 19 |
| Department in providing access to the lottery's on-line gaming | 20 |
| system. The Department, by rule, may increase or decrease the | 21 |
| amount of these fees.
| 22 |
| (Source: P.A. 93-840, eff. 7-30-04.)
| 23 |
| (20 ILCS 1605/10.6) (from Ch. 120, par. 1160.6)
| 24 |
| Sec. 10.6. The Division
Department shall make an effort to | 25 |
| more directly inform
players of the odds of winning prizes. | 26 |
| This effort shall include, at a
minimum, that the Division
| 27 |
| Department require all ticket agents to display a placard
| 28 |
| stating the odds of winning for each game offered by that | 29 |
| agent.
| 30 |
| (Source: P.A. 85-183.)
| 31 |
| (20 ILCS 1605/10.7)
|
|
|
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| 1 |
| Sec. 10.7. Compulsive gambling.
| 2 |
| (a) Each lottery sales agent shall post a statement | 3 |
| regarding obtaining
assistance with gambling problems and | 4 |
| including a toll-free "800" telephone
number providing crisis | 5 |
| counseling and referral services to families
experiencing | 6 |
| difficulty as a result of problem or compulsive gambling. The
| 7 |
| text of the statement shall be determined by rule by the | 8 |
| Department of
Human Services, shall be no more than
one | 9 |
| sentence in length, and shall be posted on the placard required | 10 |
| under
Section 10.6. The signs shall be provided by the | 11 |
| Department of Human
Services.
| 12 |
| (b) The Division
Department shall print a statement | 13 |
| regarding obtaining assistance
with gambling problems, the | 14 |
| text of which shall be determined by rule by the
Department of | 15 |
| Human Services, on all
paper stock it provides to
the general | 16 |
| public.
| 17 |
| (c) The Division
Department shall print a statement of no | 18 |
| more than one sentence
in length regarding obtaining assistance | 19 |
| with gambling problems and including a
toll-free "800" number | 20 |
| providing crisis counseling and referral services to
families | 21 |
| experiencing difficulty as a result of problem or compulsive | 22 |
| gambling
on the back of all lottery tickets.
| 23 |
| (Source: P.A. 89-374, eff. 1-1-96; 89-507, eff. 7-1-97.)
| 24 |
| (20 ILCS 1605/12) (from Ch. 120, par. 1162)
| 25 |
| Sec. 12. The public inspection and copying of the records | 26 |
| and data of the
Division
Department and the Board shall be | 27 |
| generally governed by the provisions of the
Freedom of | 28 |
| Information Act except that the following shall additionally be
| 29 |
| exempt from inspection and copying:
| 30 |
| (i) information privileged against introduction in | 31 |
| judicial proceedings;
| 32 |
| (ii) internal communications of the several agencies;
| 33 |
| (iii) information concerning secret manufacturing |
|
|
|
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| 1 |
| processes or
confidential data submitted by any person under | 2 |
| this Act;
| 3 |
| (iv) any creative proposals, scripts, storyboards or other | 4 |
| materials
prepared by or for the Division
Department , prior to | 5 |
| the placement of the materials in
the media, if the prior | 6 |
| release of the materials would compromise the
effectiveness of | 7 |
| an advertising campaign ; .
| 8 |
| (v) results of marketing research that, if disclosed, could | 9 |
| give a competitive advantage to forms of gambling other than | 10 |
| the State Lottery.
| 11 |
| (Source: P.A. 88-522.)
| 12 |
| (20 ILCS 1605/13) (from Ch. 120, par. 1163)
| 13 |
| Sec. 13. Except as otherwise provided in Section 13.1, no | 14 |
| prize, nor any
portion of a prize, nor any right of any
person | 15 |
| to a prize awarded shall be assignable. Any prize, or portion
| 16 |
| thereof remaining unpaid at the death of a prize winner, may be | 17 |
| paid to the
estate
of such deceased prize winner, or to the | 18 |
| trustee under a revocable living
trust established by the | 19 |
| deceased prize winner as settlor, provided that a
copy of such | 20 |
| a trust has been filed with the Department along with a
| 21 |
| notarized letter of direction from the settlor and no written | 22 |
| notice of
revocation has been received by the Division
| 23 |
| Department prior to the settlor's
death. Following such a | 24 |
| settlor's death and prior to any payment to such a
successor | 25 |
| trustee, the Superintendent
Director shall obtain from the | 26 |
| trustee and each
trust beneficiary a written agreement to | 27 |
| indemnify and hold the Department and the Division
harmless | 28 |
| with respect to any claims that may be asserted against the
| 29 |
| Department or the Division arising from payment to or through | 30 |
| the trust. Notwithstanding
any other provision of this Section, | 31 |
| any person pursuant to an appropriate
judicial order may be | 32 |
| paid
the prize to which a winner is entitled, and all or part | 33 |
| of any prize
otherwise payable by
State warrant under this |
|
|
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| 1 |
| Section shall be withheld upon certification to
the State | 2 |
| Comptroller from the Illinois Department of Public Aid as
| 3 |
| provided in Section 10-17.5 of The Illinois Public Aid Code. | 4 |
| The Director
and the Superintendent shall be discharged of all | 5 |
| further liability upon payment of a prize
pursuant to this | 6 |
| Section.
| 7 |
| (Source: P.A. 93-465, eff. 1-1-04.)
| 8 |
| (20 ILCS 1605/14) (from Ch. 120, par. 1164)
| 9 |
| Sec. 14. No person shall sell a ticket or share at a price | 10 |
| greater than that
fixed by rule or regulation of the Department | 11 |
| or the Division . No person other than a
licensed lottery sales | 12 |
| agent or distributor shall sell or resell lottery
tickets or | 13 |
| shares. No person shall charge a fee to redeem a winning ticket | 14 |
| or
share.
| 15 |
| Any person convicted of violating this Section shall be | 16 |
| guilty of a
Class B misdemeanor; provided, that if any offense | 17 |
| under this Section is
a subsequent offense, the offender shall | 18 |
| be guilty of a Class 4 felony.
| 19 |
| (Source: P.A. 87-1271.)
| 20 |
| (20 ILCS 1605/14.3)
| 21 |
| Sec. 14.3. Misuse of proprietary material prohibited. | 22 |
| Except as may be
provided in Section 7.11, or by bona fide sale | 23 |
| or by prior authorization from
the Department or the Division , | 24 |
| or otherwise by law, all premiums, promotional and other
| 25 |
| proprietary material produced or acquired by the Division
| 26 |
| Department as part of its
advertising and promotional | 27 |
| activities shall remain the property of the
Department. Nothing | 28 |
| herein shall be construed to affect the rights or
obligations | 29 |
| of the Department or any other person under federal or State
| 30 |
| trademark or copyright laws.
| 31 |
| (Source: P.A. 88-522.)
|
|
|
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| 1 |
| (20 ILCS 1605/15) (from Ch. 120, par. 1165)
| 2 |
| Sec. 15. No minor under 18 years of age shall buy a lottery | 3 |
| ticket or
share. No person shall sell, distribute samples of, | 4 |
| or furnish a lottery
ticket or share to any minor under 18 | 5 |
| years of age, buy a lottery ticket or
share for any minor under | 6 |
| 18 years of age, or aid and abet in the purchase of
lottery | 7 |
| tickets or shares by a minor under 18 years of age.
| 8 |
| No ticket or share shall be purchased by, and no prize | 9 |
| shall be paid to
any of the following persons: any member of | 10 |
| the Board or any officer or
other person employed by the Board | 11 |
| or by the Division; any officer or employee of the Department | 12 |
| directly performing services for the Division
Department ;
any | 13 |
| spouse, child, brother, sister or parent residing as a member | 14 |
| of the
same household in the principal place of abode of any | 15 |
| such persons; or any
minor under 18 years of age.
| 16 |
| Any
violation of this Section by a person other than the | 17 |
| purchasing minor shall be
a Class B misdemeanor;
provided,
that | 18 |
| if any violation of this Section is a subsequent
violation, the
| 19 |
| offender shall be guilty of a Class 4 felony. Notwithstanding | 20 |
| any provision
to the contrary, a violation of this Section by a | 21 |
| minor under 18 years of age
shall be a petty offense.
| 22 |
| (Source: P.A. 90-346, eff. 8-8-97.)
| 23 |
| (20 ILCS 1605/19) (from Ch. 120, par. 1169)
| 24 |
| Sec. 19. The Division
Department shall establish an | 25 |
| appropriate period for the
claiming of prizes for each lottery | 26 |
| game offered. Each claim period shall
be stated in game rules | 27 |
| and written play
instructions issued by the Superintendent
| 28 |
| Director in accordance with Section 7.1 of
this Act. Written | 29 |
| play instructions shall be made available to all players
| 30 |
| through sales agents licensed to sell game tickets or shares.
| 31 |
| Prizes for lottery games which involve the purchase of a | 32 |
| physical lottery
ticket may be claimed only by presentation of | 33 |
| a valid winning lottery
ticket that matches validation records |
|
|
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| 1 |
| on file with the Lottery; no
claim may be honored which is | 2 |
| based on the assertion that the ticket was
lost or stolen. No | 3 |
| lottery ticket which has been altered, mutilated, or
fails to | 4 |
| pass validation tests shall be deemed to be a winning ticket.
| 5 |
| If no claim
is made for the money within the established | 6 |
| claim period, the prize may
be included in the prize pool of | 7 |
| such special drawing or drawings as the
Division
Department | 8 |
| may, from time to time, designate. Unclaimed
multi-state game | 9 |
| prize money may be included in the multi-state
prize
pool for | 10 |
| such special drawing or drawings as the multi-state game | 11 |
| directors
may, from time to time, designate. Any bonuses | 12 |
| offered by the Department
to sales agents who sell winning | 13 |
| tickets or shares shall be
payable to such agents regardless of | 14 |
| whether or not the prize money on the
ticket or share is | 15 |
| claimed, provided that the agent can be identified as
the | 16 |
| vendor of the winning ticket or share, and
that the winning | 17 |
| ticket or share was sold on or after January 1, 1984.
All | 18 |
| unclaimed prize money not included in the prize pool of a | 19 |
| special
drawing shall be transferred to the Common School Fund.
| 20 |
| (Source: P.A. 90-724, eff. 1-1-99.)
| 21 |
| (20 ILCS 1605/21) (from Ch. 120, par. 1171)
| 22 |
| Sec. 21. All lottery sales agents or distributors shall be | 23 |
| liable to the
Lottery for any and all tickets accepted or | 24 |
| generated by any employee or
representative of that agent or | 25 |
| distributor, and such tickets shall be deemed
to have been | 26 |
| purchased by the agent or distributor unless returned to the
| 27 |
| Lottery within the time and in the manner prescribed by the | 28 |
| Superintendent
Director . All
moneys received by such agents or | 29 |
| distributors from the sale of lottery tickets
or shares, less | 30 |
| the amount retained as compensation for the sale of the tickets
| 31 |
| or shares and the amount paid out as prizes, shall be paid over | 32 |
| to a lottery
representative or deposited in a bank or savings | 33 |
| and loan association approved
by the State Treasurer, as |
|
|
|
09400HB2706ham001 |
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| 1 |
| prescribed by the Superintendent
Director .
| 2 |
| No bank or savings and loan association shall receive | 3 |
| public funds as
permitted by this Section, unless it has | 4 |
| complied with the requirements
established pursuant to Section | 5 |
| 6 of the Public Funds Investment Act.
| 6 |
| Each payment or deposit shall be accompanied by a report of | 7 |
| the agent's
receipts and transactions in the sale of lottery | 8 |
| tickets in such form and
containing such information as the | 9 |
| Superintendent
Director may require. Any
discrepancies in such | 10 |
| receipts and transactions may be resolved as
provided by the | 11 |
| rules and regulations of the Department.
| 12 |
| If any money due the Lottery by a sales agent or | 13 |
| distributor is not paid
when due or demanded, it shall | 14 |
| immediately become delinquent and be billed
on a subsequent | 15 |
| monthly statement. If on the closing date for any monthly
| 16 |
| statement a delinquent amount previously billed of more than | 17 |
| $50 remains
unpaid, interest in such amount shall be accrued at | 18 |
| the rate of 2% per month
or fraction thereof from the date when | 19 |
| such delinquent amount becomes past
due until such delinquent | 20 |
| amount, including interest, penalty and other
costs and charges | 21 |
| that the Department may incur in collecting such amounts, is
| 22 |
| paid. In case any agent or distributor fails to pay any moneys | 23 |
| due the Lottery
within 30 days after a second bill or statement | 24 |
| is rendered to the agent or
distributor, such amount shall be | 25 |
| deemed seriously delinquent and may be
referred by the | 26 |
| Department to a collection agency or credit bureau for
| 27 |
| collection. Any contract entered into by the Department for the | 28 |
| collection of
seriously delinquent accounts with a collection | 29 |
| agency or credit bureau may be
satisfied by a commercially | 30 |
| reasonable percentage of the delinquent account
recouped, | 31 |
| which shall be negotiated by the Department in accordance with
| 32 |
| commercially accepted standards. Any costs incurred by the | 33 |
| Department or
others authorized to act in its behalf in | 34 |
| collecting such delinquencies may be
assessed against the agent |
|
|
|
09400HB2706ham001 |
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| 1 |
| or distributor and included as a part of the
delinquent | 2 |
| account.
| 3 |
| In case of failure of an agent or distributor to pay a | 4 |
| seriously delinquent
amount, or any portion thereof, including | 5 |
| interest, penalty and costs,
the Division
Department may issue | 6 |
| a Notice of Assessment. In determining amounts
shown on the | 7 |
| Notice of Assessment, the Division
Department shall utilize the
| 8 |
| financial information available from its records. Such Notice | 9 |
| of
Assessment shall be prima facie correct and shall be prima | 10 |
| facie evidence
of delinquent sums due under this Section at any | 11 |
| hearing before the Board,
or its Hearing Officers, or at any | 12 |
| other legal proceeding. Reproduced
copies of the Division's
| 13 |
| Department's records relating to a delinquent account or a
| 14 |
| Notice of Assessment offered in the name of the Department, | 15 |
| under the
Certificate of the Director or any officer or | 16 |
| employee of the Department
designated in writing by the | 17 |
| Director shall, without further proof, be
admitted into | 18 |
| evidence in any such hearing or any legal proceeding and shall | 19 |
| be
prima facie proof of the delinquency, including principal | 20 |
| and any interest,
penalties and costs, as shown thereon. The | 21 |
| Attorney General may bring suit on
behalf of the Department to | 22 |
| collect all such delinquent amounts, or any portion
thereof, | 23 |
| including interest, penalty and costs, due the Lottery.
| 24 |
| Any person who accepts money that is due to the Department | 25 |
| from the
sale of lottery tickets under this Act, but who | 26 |
| wilfully fails to remit
such payment to the Department when due | 27 |
| or who purports to make such payment
but wilfully fails to do | 28 |
| so because his check or other remittance fails to
clear the | 29 |
| bank or savings and loan association against
which it is drawn, | 30 |
| in
addition to the amount due and in addition to any other | 31 |
| penalty provided by
law, shall be assessed, and shall pay, a | 32 |
| penalty equal to 5% of the deficiency
plus any costs or charges | 33 |
| incurred by the Department in collecting such amount.
| 34 |
| The Director may make such arrangements for any person(s), |
|
|
|
09400HB2706ham001 |
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| 1 |
| banks, savings and
loan associations or distributors, to | 2 |
| perform such functions, activities or
services in connection | 3 |
| with the operation of the lottery as he deems advisable
| 4 |
| pursuant to this Act, the State Comptroller Act, or the rules | 5 |
| and regulations of the Department,
and such functions, | 6 |
| activities or services shall constitute lawful functions,
| 7 |
| activities and services of such person(s), banks, savings and | 8 |
| loan associations
or distributors.
| 9 |
| All income arising out of any activity or purpose of the | 10 |
| Division
Department
shall,
pursuant to the State Finance Act, | 11 |
| be paid into the State Treasury except as otherwise provided by | 12 |
| the
rules and regulations of the Department and shall be | 13 |
| covered into a special
fund to be known as the State Lottery | 14 |
| Fund. Banks and savings and loan
associations may be | 15 |
| compensated for services rendered based upon the activity
and | 16 |
| amount of funds on deposit.
| 17 |
| (Source: P.A. 91-357, eff. 7-29-99.)
| 18 |
| (20 ILCS 1605/24) (from Ch. 120, par. 1174)
| 19 |
| Sec. 24. The State Comptroller shall conduct a preaudit of | 20 |
| all accounts and
transactions of the Department in connection | 21 |
| with the operation of the State Lottery under the State | 22 |
| Comptroller Act, excluding
payments issued by the Department | 23 |
| for prizes of $25,000 or less.
| 24 |
| The Auditor General or a certified public accountant
firm | 25 |
| appointed by
him shall conduct an annual post-audit of all | 26 |
| accounts and transactions of
the Department in connection with | 27 |
| the operation of the State Lottery and other special post | 28 |
| audits as the Auditor General, the
Legislative Audit | 29 |
| Commission, or the General Assembly deems
necessary. The
annual | 30 |
| post-audits shall include payments made by lottery sales agents | 31 |
| of
prizes of less than $600 authorized under Section 20, and | 32 |
| payments made by
the Department of prizes up to $25,000 | 33 |
| authorized under
Section 20.1. The Auditor General or his agent
|
|
|
|
09400HB2706ham001 |
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| 1 |
| conducting an audit under this
Act shall have access and | 2 |
| authority to examine any and all records of the
Department or | 3 |
| the Board, its distributing agents and its licensees.
| 4 |
| (Source: P.A. 91-357, eff. 7-29-99.)
| 5 |
| Section 10. The Illinois Income Tax Act is amended by | 6 |
| changing Sections 704 and 902 as follows:
| 7 |
| (35 ILCS 5/704) (from Ch. 120, par. 7-704)
| 8 |
| Sec. 704. Employer's Return and Payment of Tax Withheld.
| 9 |
| (a) In general, every employer who deducts and withholds or | 10 |
| is required
to deduct and withhold tax under this Act shall | 11 |
| make such payments and
returns as hereinafter provided.
| 12 |
| (b) Quarter Monthly Payments: Returns. Every employer who | 13 |
| deducts
and withholds or is required to deduct and withhold tax | 14 |
| under this Act
shall, on or before the third banking day | 15 |
| following the close of a quarter
monthly period, pay to the | 16 |
| Department or to a depositary designated by the
Department, | 17 |
| pursuant to regulations prescribed by the Department, the taxes
| 18 |
| so required to be deducted and withheld, whenever the aggregate | 19 |
| amount
withheld by such employer (together with amounts | 20 |
| previously withheld and
not paid to the Department) exceeds | 21 |
| $1,000. For purposes of this Section,
Saturdays, Sundays, legal | 22 |
| holidays and local bank holidays are not banking
days. A | 23 |
| quarter monthly period, for purposes of this subsection, ends | 24 |
| on
the 7th, 15th, 22nd and last day of each calendar month. | 25 |
| Every such
employer shall for each calendar quarter, on or | 26 |
| before the last day of the
first month following the close of | 27 |
| such quarter, and , if required by the Department, by rule, for | 28 |
| the calendar year,
on or before the due date determined by the | 29 |
| Department
January 31 of the succeeding calendar year , make a | 30 |
| return with
respect to such taxes in such form and manner as | 31 |
| the Department may by
regulations prescribe, and pay to the | 32 |
| Department or to a depositary
designated by the Department all |
|
|
|
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| 1 |
| withheld taxes not previously paid to
the Department.
| 2 |
| (c) Monthly Payments: Returns. Every employer required to | 3 |
| deduct and
withhold tax under this Act shall, on or before the | 4 |
| 15th day of the second
and third months of each calendar | 5 |
| quarter, and on or before the last day of
the month following | 6 |
| the last month of each such quarter, pay to the
Department or | 7 |
| to a depositary designated by the Department, pursuant to
| 8 |
| regulations prescribed by the Department, the taxes so required | 9 |
| to be
deducted and withheld, whenever the aggregate amount | 10 |
| withheld by such employer
(together with amounts previously | 11 |
| withheld and not paid to the
Department) exceeds $500 but does | 12 |
| not exceed $1,000. Every such employer
shall for each calendar | 13 |
| quarter, on or before the last day of the first
month following | 14 |
| the close of such quarter, and , if required by the Department, | 15 |
| by rule, for the calendar year, on or
before the due date | 16 |
| determined by the Department
January 31 of the succeeding | 17 |
| calendar year , make a return with
respect to such taxes in such | 18 |
| form and manner as the Department may by
regulations prescribe, | 19 |
| and pay to the Department or to a depositary
designated by the | 20 |
| Department all withheld taxes not previously paid to
the | 21 |
| Department.
| 22 |
| (d) Annual Payments: Returns. Where the amount of | 23 |
| compensation paid
by an employer is not sufficient to require | 24 |
| the withholding of tax from the
compensation of any of its | 25 |
| employees (or where the aggregate amount
withheld is less than | 26 |
| $500), the Department may by regulation permit such
employer to | 27 |
| file only an annual return and to pay the taxes required to be
| 28 |
| deducted and withheld at the time of filing such annual return.
| 29 |
| (e) Annual Return. The Department may, as it deems | 30 |
| appropriate, prescribe
by regulation for the filing of annual | 31 |
| returns in lieu of quarterly returns
described in subsections | 32 |
| (b) and (c).
| 33 |
| (e-5) Annual Return and Payment. On and after January 1, | 34 |
| 1998,
notwithstanding subsections (b) through (d) of this |
|
|
|
09400HB2706ham001 |
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| 1 |
| Section, every employer who
deducts and withholds or is | 2 |
| required to deduct and withhold tax from a person
engaged in | 3 |
| domestic service employment, as that term is defined in Section | 4 |
| 3510
of the Internal Revenue Code, may comply with the | 5 |
| requirements of this Section
by filing an annual return and | 6 |
| paying the taxes required to be deducted and
withheld on or | 7 |
| before the 15th day of the fourth month following the close of
| 8 |
| the employer's taxable year. The annual return may be submitted | 9 |
| with the
employer's individual income tax return.
| 10 |
| (f) Magnetic Media Filing. Forms W-2 that, pursuant to
the | 11 |
| Internal Revenue Code and regulations promulgated thereunder, | 12 |
| are
required to be submitted to the Internal Revenue Service on | 13 |
| magnetic media,
must also be submitted to the Department on | 14 |
| magnetic media for Illinois
purposes, if required by the | 15 |
| Department.
| 16 |
| (Source: P.A. 90-374, eff. 8-14-97; 90-562, eff. 12-16-97.)
| 17 |
| (35 ILCS 5/902) (from Ch. 120, par. 9-902)
| 18 |
| Sec. 902. Notice and Demand. | 19 |
| (a) In general. Except as provided in subsection (b) the | 20 |
| Director shall,
as soon as practicable after an amount payable | 21 |
| under this Act is deemed
assessed (as provided in Section 903), | 22 |
| give notice to each person liable
for any unpaid portion of | 23 |
| such assessment, stating the amount unpaid and
demanding | 24 |
| payment thereof. In the case of tax deemed assessed with the
| 25 |
| filing of a return, the Director shall give notice no later | 26 |
| than 3 years
after the date the return was filed. Upon receipt | 27 |
| of any notice and demand
there shall be paid
at the place and | 28 |
| time stated in such notice the amount stated in such
notice. | 29 |
| Such notice shall be left at the dwelling or usual place of | 30 |
| business
of such person or shall be sent by mail to the | 31 |
| person's last known address.
| 32 |
| (b) Judicial review. In the case of a deficiency deemed | 33 |
| assessed under
Section 903 (a) (2) after the filing of a |
|
|
|
09400HB2706ham001 |
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| 1 |
| protest, notice and demand shall
not be made with respect to | 2 |
| such assessment until all proceedings in court
for the review | 3 |
| of such assessment have terminated or the time for the
taking | 4 |
| thereof has expired without such proceedings being instituted.
| 5 |
| (c) Action for recovery of taxes. At any time that the | 6 |
| Department might
commence proceedings for a levy under Section | 7 |
| 1109, regardless of whether a
notice of lien was filed under | 8 |
| the provisions of Section 1103, it may bring an
action in any | 9 |
| court of competent jurisdiction within or without this State
in | 10 |
| the name of the people of this State to recover the amount of | 11 |
| any taxes,
penalties and interest due and unpaid under this | 12 |
| Act. In such action, the
certificate of the Department showing | 13 |
| the amount of the delinquency shall
be prima facie evidence of | 14 |
| the correctness of such amount, its assessment
and of the | 15 |
| compliance by the Department with all the provisions of this | 16 |
| Act.
| 17 |
| (d) Sales or transfers outside the usual course of
| 18 |
| business-Report-Payment of Tax - Rights and duties of purchaser | 19 |
| or
transferee - penalty. If any taxpayer, outside the usual | 20 |
| course of his
business, sells or transfers the major part of | 21 |
| any one or more of (A) the
stock of goods which he is engaged in | 22 |
| the business of selling, or (B) the
furniture or fixtures, or | 23 |
| (C) the machinery and equipment, or (D) the real
property, of | 24 |
| any business that is subject to the provisions of this Act,
the | 25 |
| purchaser or transferee of such assets shall, no later than 10 | 26 |
| business days
after the sale or transfer, file a notice of sale | 27 |
| or transfer of business
assets with the
Chicago office of the | 28 |
| Department disclosing the name and address of the
seller or | 29 |
| transferor, the
name and address of the purchaser or | 30 |
| transferee, the date of the sale or
transfer, a copy of the | 31 |
| sales contract and financing agreements which shall
include a | 32 |
| description of the property sold or transferred, the amount of
| 33 |
| the purchase price or a statement of other consideration for | 34 |
| the sale or
transfer, and the terms for payment of the purchase |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| price, and such other
information as the Department may | 2 |
| reasonably require. If the purchaser or
transferee fails to | 3 |
| file the above described notice of sale with the
Department | 4 |
| within the prescribed time, the purchaser or transferee shall | 5 |
| be
personally liable to the Department for the amount
owed | 6 |
| hereunder by the seller or transferor
but unpaid, up to the
| 7 |
| amount of the reasonable value of the property acquired by the | 8 |
| purchaser or
transferee. The purchaser or transferee shall pay | 9 |
| the Department the
amount of tax, penalties, and interest owed | 10 |
| by the seller or transferor
under this Act, to the extent they | 11 |
| have
not been paid by the seller or transferor. The seller or | 12 |
| transferor, or
the purchaser or transferee, at least 10 | 13 |
| business days before the date of the sale
or transfer, may | 14 |
| notify the Department of the intended sale or transfer
and | 15 |
| request the Department to make a determination as to whether | 16 |
| the seller
or transferor owes any
tax, penalty or
interest due | 17 |
| under this Act. The Department shall take such steps as may
be | 18 |
| appropriate to comply with such request.
| 19 |
| Any order issued by the Department pursuant to this Section | 20 |
| to withhold
from the purchase price shall be issued within 10 | 21 |
| business days after the Department
receives notification of a | 22 |
| sale as provided in this Section.
The purchaser or transferee | 23 |
| shall withhold such portion of
the purchase price
as may be | 24 |
| directed by the Department, but not to exceed a
minimum amount | 25 |
| varying by type of business, as determined by the Department
| 26 |
| pursuant to regulations, plus twice the outstanding unpaid | 27 |
| liabilities and
twice the average liability of preceding | 28 |
| filings times the number of
unfiled returns which were not | 29 |
| filed when due,
to cover the amount of all tax, penalty, and | 30 |
| interest due and
unpaid by the seller or transferor under this | 31 |
| Act or, if the payment of
money or property is not involved, | 32 |
| shall withhold the performance of the
condition that | 33 |
| constitutes the consideration for the sale or transfer.
Within | 34 |
| 60 business days after issuance of
the initial order to |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| withhold, the Department shall provide written notice
to the | 2 |
| purchaser or transferee of the actual amount of all taxes, | 3 |
| penalties
and interest then due and whether or not additional | 4 |
| amounts may become due
as a result of unpaid taxes required to | 5 |
| be withheld by an employer, returns
which were not filed when | 6 |
| due, pending assessments and audits not
completed. The | 7 |
| purchaser or transferee shall continue to withhold the
amount | 8 |
| directed to be withheld by the initial order or such lesser | 9 |
| amount
as is specified by the final withholding order or to | 10 |
| withhold the
performance of the condition which constitutes the | 11 |
| consideration for the
sale or transfer
until
the purchaser or | 12 |
| transferee receives from the Department a certificate showing
| 13 |
| that no unpaid tax, penalty or interest is due from the seller
| 14 |
| or transferor under this Act.
| 15 |
| The purchaser or transferee is relieved of any duty to | 16 |
| continue to
withhold from the purchase price and of any | 17 |
| liability for tax, penalty,
or interest due hereunder from the | 18 |
| seller or transferor if the Department
fails to notify the | 19 |
| purchaser or transferee in the manner provided
herein of the | 20 |
| amount to be withheld
within 10 business days after the sale or | 21 |
| transfer has been reported to the
Department or within 60 | 22 |
| business days after issuance of the initial order to
withhold, | 23 |
| as the case may be.
The Department shall have the right to | 24 |
| determine
amounts claimed on an estimated basis to allow for | 25 |
| periods for which
returns were not filed when due, pending | 26 |
| assessments and audits not
completed, however the purchaser or | 27 |
| transferee shall be personally liable
only for the actual | 28 |
| amount due when determined.
| 29 |
| If the seller or transferor has failed to pay the tax, | 30 |
| penalty, and
interest due from him hereunder and the Department | 31 |
| makes timely
claim therefor against the purchaser or transferee | 32 |
| as hereinabove provided,
then the purchaser
or transferee shall | 33 |
| pay to the Department the amount so withheld from the
purchase | 34 |
| price. If the purchaser or transferee fails to comply with the
|
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| requirements of this Section, the purchaser or transferee shall | 2 |
| be
personally liable to the Department for the amount owed | 3 |
| hereunder by
the seller or transferor up to the amount of the | 4 |
| reasonable
value of the property acquired by the purchaser or | 5 |
| transferee.
| 6 |
| Any person who shall acquire any property or rights thereto | 7 |
| which, at the
time of such acquisition, is subject to a valid | 8 |
| lien in favor of the
Department, shall be personally liable to | 9 |
| the Department for a sum equal to
the amount of taxes, | 10 |
| penalties and interests, secured by such lien, but not
to | 11 |
| exceed the reasonable value of such property acquired by him.
| 12 |
| (Source: P.A. 86-923; 86-953.)
| 13 |
| Section 15. The Retailers' Occupation Tax Act is amended by | 14 |
| changing Section 5j as follows:
| 15 |
| (35 ILCS 120/5j) (from Ch. 120, par. 444j)
| 16 |
| Sec. 5j. If any taxpayer, outside the usual course of his | 17 |
| business, sells or
transfers the major part of any one or more | 18 |
| of (A) the stock of goods which
he is engaged in the business | 19 |
| of selling, or (B) the furniture or fixtures,
(C) the machinery | 20 |
| and equipment, or (D) the real property, of
any business that | 21 |
| is subject to the
provisions of this Act, the purchaser or | 22 |
| transferee of such asset shall,
no later than 10 business days | 23 |
| after the sale or transfer, file a
notice of sale or transfer | 24 |
| of business assets with the Chicago office
of the Department | 25 |
| disclosing the
name and address of the seller
or transferor, | 26 |
| the name and address of the purchaser or transferee, the
date | 27 |
| of the sale or transfer, a copy of the sales contract and | 28 |
| financing
agreements which shall include a description of the | 29 |
| property sold, the
amount of the purchase price or a statement | 30 |
| of other consideration for
the sale or transfer, the terms for | 31 |
| payment of the purchase price, and
such other information as | 32 |
| the Department
may reasonably require. If the purchaser or |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| transferee fails to file the
above described notice of sale | 2 |
| with the Department within the prescribed
time, the purchaser | 3 |
| or transferee shall be personally liable for the amount
owed | 4 |
| hereunder by the seller or transferor to the Department up to | 5 |
| the
amount of the reasonable value of the property acquired by | 6 |
| the purchaser or
transferee. The seller or transferor shall pay | 7 |
| the Department
the amount of tax, penalty and interest (if any) | 8 |
| due from him under this
Act up to the date of the payment of | 9 |
| tax. The seller or
transferor, or the purchaser
or transferee, | 10 |
| at least 10 business days before the date of the sale or | 11 |
| transfer,
may notify the Department of the intended sale or | 12 |
| transfer and request the
Department to audit the books and | 13 |
| records of the seller or transferor, or
to do whatever else may | 14 |
| be necessary to determine how much the seller or
transferor | 15 |
| owes to the Department hereunder up to the date of the sale or
| 16 |
| transfer. The Department shall take such steps as may be | 17 |
| appropriate to
comply with such request.
| 18 |
| Any order issued by the Department pursuant to this Section | 19 |
| to withhold
from the purchase price shall be issued within 10 | 20 |
| business days after the Department
receives notification of a | 21 |
| sale as provided in this Section.
The purchaser or transferee | 22 |
| shall withhold such portion of
the purchase price
as may be | 23 |
| directed by the Department, but not to exceed a
minimum amount | 24 |
| varying by type of business, as determined by the Department
| 25 |
| pursuant to regulations, plus twice the outstanding unpaid | 26 |
| liabilities and
twice the average liability of preceding | 27 |
| filings times the number of
unfiled returns,
to cover the | 28 |
| amount of all tax, penalty and interest due and unpaid by the
| 29 |
| seller or transferor under this Act or, if the payment of money | 30 |
| or property
is not involved, shall withhold the performance of | 31 |
| the condition that
constitutes the consideration for the sale | 32 |
| or transfer. Within 60
business days after issuance of the | 33 |
| initial order to
withhold, the Department shall provide written | 34 |
| notice to the purchaser or
transferee of the actual amount of |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| all taxes, penalties and interest then
due and whether or not | 2 |
| additional amounts may become due as a result of
unfiled | 3 |
| returns, pending assessments and audits not completed. The
| 4 |
| purchaser or transferee shall continue to withhold the amount | 5 |
| directed to
be withheld by the initial order or such lesser | 6 |
| amount as is specified by
the final withholding order or to | 7 |
| withhold the performance of the condition
which constitutes the | 8 |
| consideration for the sale or transfer
until the
purchaser or | 9 |
| transferee receives from the Department a certificate showing
| 10 |
| that such tax,
penalty and interest have been paid or a | 11 |
| certificate from the Department
showing that no tax, penalty or | 12 |
| interest is due from the seller or
transferor under this Act.
| 13 |
| The purchaser or transferee is relieved of any duty to | 14 |
| continue to withhold from the
purchase price and of any | 15 |
| liability for tax, penalty or interest due
hereunder from the | 16 |
| seller or transferor if the Department fails to notify
the | 17 |
| purchaser or transferee in the manner provided herein of the | 18 |
| amount
to be withheld within 10 business days after the sale
or | 19 |
| transfer has been reported to the Department or within 60 | 20 |
| business days after
issuance of the initial order to withhold, | 21 |
| as the case may be.
The Department shall have the right to | 22 |
| determine amounts claimed on an
estimated basis to allow for | 23 |
| non-filed periods, pending assessments and
audits not | 24 |
| completed, however the purchaser or transferee shall be
| 25 |
| personally liable only for the actual amount due when | 26 |
| determined.
| 27 |
| If the seller or transferor fails to pay the tax, penalty | 28 |
| and interest
(if any) due from him hereunder and the Department | 29 |
| makes timely claim
therefor against the purchaser or transferee | 30 |
| as hereinabove provided, then
the purchaser or transferee shall | 31 |
| pay the amount so withheld from the
purchase price to the | 32 |
| Department. If the purchaser or transferee fails to
comply with | 33 |
| the requirements of this Section, the purchaser or transferee
| 34 |
| shall be personally liable to the Department for the amount |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| owed hereunder
by the seller or transferor to the Department up | 2 |
| to the amount of the
reasonable value of the property acquired | 3 |
| by the purchaser or transferee.
| 4 |
| Any person who shall acquire any property or rights thereto | 5 |
| which, at
the time of such acquisition, is subject to a valid | 6 |
| lien in favor of the
Department shall be personally liable to | 7 |
| the Department for a sum equal to
the amount of taxes secured | 8 |
| by such lien but not to exceed the reasonable
value of such | 9 |
| property acquired by him.
| 10 |
| (Source: P.A. 86-923; 86-953.)
| 11 |
| Section 20. The Cigarette Tax Act is amended by changing | 12 |
| Section 21 as follows:
| 13 |
| (35 ILCS 130/21) (from Ch. 120, par. 453.21)
| 14 |
| Sec. 21. (a) When any original packages of cigarettes or
| 15 |
| any cigarette vending device shall have been declared forfeited | 16 |
| to the State by
the Department, as provided in Section 18a of | 17 |
| this Act, and when all proceedings
for the judicial review of | 18 |
| the Department's decision have terminated, the
Department | 19 |
| shall, to the extent that its decision is sustained on review, | 20 |
| destroy, maintain and use in an undercover capacity, or sell
| 21 |
| such property for the best price obtainable and shall forthwith | 22 |
| pay over the
proceeds of such sale to the State Treasurer.
If | 23 |
| the value of such property to be sold at any one time is
$500 or | 24 |
| more, however,
such property shall be sold only to the highest | 25 |
| and best bidder on
such terms and conditions and on open | 26 |
| competitive bidding after public
advertisement, in such manner | 27 |
| and for such terms as the Department, by
rule, may prescribe.
| 28 |
| (b) If no complaint for review, as provided in Section 8 of
| 29 |
| this Act, has been filed within the time required by the | 30 |
| Administrative
Review Law, and if no stay order has been | 31 |
| entered thereunder, the
Department shall proceed to sell the | 32 |
| property for the
best price obtainable and shall forthwith pay |
|
|
|
09400HB2706ham001 |
- 32 - |
LRB094 03732 BDD 44274 a |
|
| 1 |
| over the proceeds of such
sale to the State Treasurer. If the | 2 |
| value
of such property to be sold at any one time is $500
or | 3 |
| more, however, such property
shall be sold only to the highest | 4 |
| and best bidder on such terms and
conditions and on open | 5 |
| competitive bidding after public
advertisement, in such manner | 6 |
| and for such terms as the Department, by
rule, may prescribe.
| 7 |
| (c) Upon making a sale of unstamped original packages of
| 8 |
| cigarettes as provided in this Section, the Department shall | 9 |
| affix
a distinctive stamp to each of the original packages so | 10 |
| sold indicating
that the same are sold under this Section.
| 11 |
| (d) Notwithstanding the foregoing, any cigarettes seized | 12 |
| under
this Act or under the Cigarette Use Tax Act may, at the | 13 |
| discretion of the
Director of Revenue, be distributed to any | 14 |
| eleemosynary institution within
the State of Illinois.
| 15 |
| (Source: P.A. 82-783.)
| 16 |
| Section 25. The Cigarette Use Tax Act is amended by | 17 |
| changing Sections 26 and 27 as follows:
| 18 |
| (35 ILCS 135/26) (from Ch. 120, par. 453.56)
| 19 |
| Sec. 26. Whenever any peace officer of the State or any | 20 |
| duly authorized
officer or employee of the Department shall | 21 |
| have reason to believe that any
violation of this Act has | 22 |
| occurred and that the person so violating the Act
has in his, | 23 |
| her or its possession any original package of cigarettes, not
| 24 |
| tax stamped or tax imprinted underneath the sealed transparent | 25 |
| wrapper of
such original packages, as required by this Act, or | 26 |
| any vending device
containing such original packages to which | 27 |
| stamps have not been affixed, or
on which an authorized | 28 |
| substitute for stamps has not been imprinted
underneath the | 29 |
| sealed transparent wrapper of such original packages, as
| 30 |
| required by this Act, he may file or cause to be filed his | 31 |
| complaint in
writing, verified by affidavit, with any circuit | 32 |
| court within whose
jurisdiction the premises to be searched are |
|
|
|
09400HB2706ham001 |
- 33 - |
LRB094 03732 BDD 44274 a |
|
| 1 |
| situated, stating the facts
upon which such belief is founded, | 2 |
| the premises to be searched, and the
property to be seized, and | 3 |
| procure a search warrant and execute the same.
Upon the | 4 |
| execution of such search warrant, the peace officer, or officer | 5 |
| or
employee of the Department, executing such search warrant | 6 |
| shall make due
return thereof to the court issuing the same, | 7 |
| together with an inventory of
the property taken thereunder. | 8 |
| The court shall thereupon issue process
against the owner of | 9 |
| such property if he is known; otherwise, such process
shall be | 10 |
| issued against the person in whose possession the property so
| 11 |
| taken is found, if such person is known. In case of inability | 12 |
| to serve such
process upon the owner or the person in | 13 |
| possession of the property at the
time of its seizure, as | 14 |
| hereinbefore provided, notice of the proceedings
before the | 15 |
| court shall be given as required by the statutes of the State
| 16 |
| governing cases of Attachment. Upon the return of the process | 17 |
| duly served
or upon the posting or publishing of notice made, | 18 |
| as hereinabove provided,
the court or jury, if a jury shall be | 19 |
| demanded, shall proceed to determine
whether or not such | 20 |
| property so seized was held or possessed in violation
of this | 21 |
| Act, or whether, if a vending device has been so seized, it
| 22 |
| contained at the time of its seizure original packages not tax | 23 |
| stamped or
tax imprinted underneath the sealed transparent | 24 |
| wrapper of such original
packages as required by this Act. In | 25 |
| case of a finding that the original
packages seized were not | 26 |
| tax stamped or tax imprinted underneath the sealed
transparent | 27 |
| wrapper of such original packages in accordance with the
| 28 |
| provisions of this Act, or that any vending device so seized | 29 |
| contained at
the time of its seizure original packages not tax | 30 |
| stamped or tax imprinted
underneath the sealed transparent | 31 |
| wrapper of such original packages in
accordance with the | 32 |
| provisions of this Act, judgment shall be entered
confiscating | 33 |
| and forfeiting the property to the State and ordering its
| 34 |
| delivery to the Department, and in addition thereto, the court |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| shall have
power to tax and assess the costs of the | 2 |
| proceedings.
| 3 |
| When any original packages or any cigarette vending device | 4 |
| shall have
been declared forfeited to the State by any court, | 5 |
| as hereinbefore
provided, and when such confiscated and | 6 |
| forfeited property shall have been
delivered to the Department, | 7 |
| as provided in this Act, the said Department
shall destroy, | 8 |
| maintain and use in an undercover capacity, or sell such | 9 |
| property for the best price obtainable and shall forthwith
pay | 10 |
| over the proceeds of such sale to the State Treasurer; | 11 |
| provided,
however, that if the value of such property to be | 12 |
| sold at any one time
shall be $500 or more, such property shall | 13 |
| be sold only to the highest and
best bidder on such terms and | 14 |
| conditions and on open competitive bidding
after public | 15 |
| advertisement, in such manner and for such terms as the
| 16 |
| Department, by rule, may prescribe.
| 17 |
| Upon making such a sale of original packages of cigarettes | 18 |
| which were
not tax stamped or tax imprinted underneath the | 19 |
| sealed transparent wrapper
of such original packages as | 20 |
| required by this Act, the Department shall
affix a distinctive | 21 |
| stamp to each of the original packages so sold
indicating that | 22 |
| the same are sold pursuant to the provisions of this
Section.
| 23 |
| (Source: Laws 1965, p. 3710.)
| 24 |
| (35 ILCS 135/27) (from Ch. 120, par. 453.57)
| 25 |
| Sec. 27. When any original packages of cigarettes or any | 26 |
| cigarette vending
device shall have been declared forfeited to | 27 |
| the State by the Department,
as provided in Section 25 of this | 28 |
| Act, and when all proceedings for the
judicial review of the | 29 |
| Department's decision have terminated, the
Department shall, | 30 |
| to the extent that its decision is sustained on review,
| 31 |
| destroy, maintain and use in an undercover capacity, or sell | 32 |
| such property for the best price obtainable and shall forthwith | 33 |
| pay
over the proceeds of such sale to the State Treasurer; |
|
|
|
09400HB2706ham001 |
- 35 - |
LRB094 03732 BDD 44274 a |
|
| 1 |
| provided, however,
that if the value of such property to be | 2 |
| sold at any one time shall be Five
Hundred Dollars ($500) or | 3 |
| more, such property shall be sold only to the
highest and best | 4 |
| bidder on such terms and conditions and on open
competitive | 5 |
| bidding after public advertisement, in such manner and for such
| 6 |
| terms as the Department, by rule, may prescribe.
| 7 |
| If no complaint for review, as provided in Section 21 of | 8 |
| this Act, has
been filed within the time required by the | 9 |
| "Administrative Review Law,"
and if no stay order has been | 10 |
| entered thereunder, the Department shall
proceed to sell said | 11 |
| property for the best price obtainable and shall
forthwith pay | 12 |
| over the proceeds of such sale to the State Treasurer;
| 13 |
| provided, however, that if the value of such property to be | 14 |
| sold at any one
time shall be $500 or more, such property shall | 15 |
| be
sold only to the highest and best bidder on such terms and | 16 |
| conditions and
on open competitive bidding after public | 17 |
| advertisement, in such manner and
for such terms as the | 18 |
| Department, by rule, may prescribe.
| 19 |
| Upon making a sale of unstamped original packages of | 20 |
| cigarettes as
provided in this Section, the Department shall | 21 |
| affix a distinctive stamp to
each of the original packages so | 22 |
| sold indicating that the same are sold
pursuant to the | 23 |
| provisions of this Section.
| 24 |
| (Source: P.A. 83-1539.)
| 25 |
| Section 30. The Tobacco Products Tax Act of 1995 is amended | 26 |
| by changing Section 10-58 as follows:
| 27 |
| (35 ILCS 143/10-58)
| 28 |
| Sec. 10-58. Sale of forfeited tobacco products or vending | 29 |
| devices.
| 30 |
| (a) When any tobacco products or any vending devices are
| 31 |
| declared forfeited to the State by the Department, as provided | 32 |
| in Section
10-55, and when all proceedings for the judicial |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| review of the
Department's decision have terminated, the | 2 |
| Department shall, to the extent that
its decision is sustained | 3 |
| on review, sell the property for the best price
obtainable and | 4 |
| shall forthwith pay over the proceeds of the sale to the State
| 5 |
| Treasurer. If the value of the property to be sold at any one | 6 |
| time is $500 or
more, however, the property shall be sold only | 7 |
| to the highest and best bidder
on terms and conditions, and on | 8 |
| open competitive bidding after public
advertisement, in a | 9 |
| manner and for terms as the Department, by rule,
may prescribe.
| 10 |
| (b) If no complaint for review, as provided in Section 12 | 11 |
| of the Retailers'
Occupation Tax Act, has been filed within the | 12 |
| time required by the
Administrative Review Law, and if no stay | 13 |
| order has been entered under that
Law, the Department shall | 14 |
| proceed to destroy, maintain and use in an undercover capacity, | 15 |
| or sell the property for the best price
obtainable and shall | 16 |
| forthwith pay over the proceeds of the sale to the State
| 17 |
| Treasurer. If the value of the property to be sold at any one | 18 |
| time is $500 or
more, however, the property shall be sold only | 19 |
| to the highest and best bidder
on terms and conditions, and on | 20 |
| open competitive bidding after public
advertisement, in a | 21 |
| manner and for terms as the Department, by rule, may
prescribe.
| 22 |
| (c) Upon making a sale of tobacco products as provided in | 23 |
| this Section, the
Department shall affix a distinctive stamp to | 24 |
| each of the tobacco products so
sold indicating that they are | 25 |
| sold under this Section.
| 26 |
| (d) Notwithstanding the foregoing, any tobacco products | 27 |
| seized under this
Act may, at the discretion of the Director of | 28 |
| Revenue, be distributed to any
eleemosynary institution within | 29 |
| the State of Illinois.
| 30 |
| (Source: P.A. 92-743, eff. 7-25-02.)
| 31 |
| Section 35. The Local Mass Transit District Act is amended | 32 |
| by changing
Section 5.01 as follows:
|
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| 2 |
| Sec. 5.01. Metro East Mass Transit District; use and | 3 |
| occupation taxes.
| 4 |
| (a) The Board of Trustees of any Metro East Mass Transit
| 5 |
| District may, by ordinance adopted with the concurrence of | 6 |
| two-thirds of
the then trustees, impose throughout the District | 7 |
| any or all of the taxes and
fees provided in this Section. All | 8 |
| taxes and fees imposed under this Section
shall be used only | 9 |
| for public mass transportation systems, and the amount used
to | 10 |
| provide mass transit service to unserved areas of the District | 11 |
| shall be in
the same proportion to the total proceeds as the | 12 |
| number of persons residing in
the unserved areas is to the | 13 |
| total population of the District. Except as
otherwise provided | 14 |
| in this Act, taxes imposed under
this Section and civil | 15 |
| penalties imposed incident thereto shall be
collected and | 16 |
| enforced by the State Department of Revenue.
The Department | 17 |
| shall have the power to administer and enforce the taxes
and to | 18 |
| determine all rights for refunds for erroneous payments of the | 19 |
| taxes.
| 20 |
| (b) The Board may impose a Metro East Mass Transit District | 21 |
| Retailers'
Occupation Tax upon all persons engaged in the | 22 |
| business of selling tangible
personal property at retail in the | 23 |
| district at a rate of 1/4 of 1%, or as
authorized under | 24 |
| subsection (d-5) of this Section, of the
gross receipts from | 25 |
| the sales made in the course of such business within
the | 26 |
| district. The tax imposed under this Section and all civil
| 27 |
| penalties that may be assessed as an incident thereof shall be | 28 |
| collected
and enforced by the State Department of Revenue. The | 29 |
| Department shall have
full power to administer and enforce this | 30 |
| Section; to collect all taxes
and penalties so collected in the | 31 |
| manner hereinafter provided; and to determine
all rights to | 32 |
| credit memoranda arising on account of the erroneous payment
of | 33 |
| tax or penalty hereunder. In the administration of, and | 34 |
| compliance with,
this Section, the Department and persons who |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| are subject to this Section
shall have the same rights, | 2 |
| remedies, privileges, immunities, powers and
duties, and be | 3 |
| subject to the same conditions, restrictions, limitations,
| 4 |
| penalties, exclusions, exemptions and definitions of terms and | 5 |
| employ
the same modes of procedure, as are prescribed in | 6 |
| Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 | 7 |
| (in respect to all provisions
therein other than the State rate | 8 |
| of tax), 2c, 3 (except as to the
disposition of taxes and | 9 |
| penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, | 10 |
| 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of
the | 11 |
| Retailers' Occupation Tax Act and Section 3-7 of the Uniform | 12 |
| Penalty
and Interest Act, as fully as if those provisions were | 13 |
| set forth herein.
| 14 |
| Persons subject to any tax imposed under the Section may | 15 |
| reimburse
themselves for their seller's tax liability | 16 |
| hereunder by separately stating
the tax as an additional | 17 |
| charge, which charge may be stated in combination,
in a single | 18 |
| amount, with State taxes that sellers are required to collect
| 19 |
| under the Use Tax Act, in accordance with such bracket | 20 |
| schedules as the
Department may prescribe.
| 21 |
| Whenever the Department determines that a refund should be | 22 |
| made under this
Section to a claimant instead of issuing a | 23 |
| credit memorandum, the Department
shall notify the State | 24 |
| Comptroller, who shall cause the warrant to be drawn
for the | 25 |
| amount specified, and to the person named, in the notification
| 26 |
| from the Department. The refund shall be paid by the State | 27 |
| Treasurer out
of the Metro East Mass Transit District tax fund | 28 |
| established under
paragraph (g) of this Section.
| 29 |
| If a tax is imposed under this subsection (b), a tax shall | 30 |
| also be
imposed under subsections (c) and (d) of this Section.
| 31 |
| For the purpose of determining whether a tax authorized | 32 |
| under this Section
is applicable, a retail sale, by a producer | 33 |
| of coal or other mineral mined
in Illinois, is a sale at retail | 34 |
| at the place where the coal or other mineral
mined in Illinois |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| is extracted from the earth. This paragraph does not
apply to | 2 |
| coal or other mineral when it is delivered or shipped by the | 3 |
| seller
to the purchaser at a point outside Illinois so that the | 4 |
| sale is exempt
under the Federal Constitution as a sale in | 5 |
| interstate or foreign commerce.
| 6 |
| Nothing in this Section shall be construed to authorize the | 7 |
| Metro East
Mass Transit District to impose a tax upon the | 8 |
| privilege of engaging in any
business which under the | 9 |
| Constitution of the United States may not be made
the subject | 10 |
| of taxation by this State.
| 11 |
| (c) If a tax has been imposed under subsection (b), a Metro | 12 |
| East Mass
Transit District Service Occupation Tax shall
also be | 13 |
| imposed upon all persons engaged, in the district, in the | 14 |
| business
of making sales of service, who, as an incident to | 15 |
| making those sales of
service, transfer tangible personal | 16 |
| property within the District, either in
the form of tangible | 17 |
| personal property or in the form of real estate as an
incident | 18 |
| to a sale of service. The tax rate shall be 1/4%, or as | 19 |
| authorized
under subsection (d-5) of this Section, of the | 20 |
| selling
price of tangible personal property so transferred | 21 |
| within the district.
The tax imposed under this paragraph and | 22 |
| all civil penalties that may be
assessed as an incident thereof | 23 |
| shall be collected and enforced by the
State Department of | 24 |
| Revenue. The Department shall have full power to
administer and | 25 |
| enforce this paragraph; to collect all taxes and penalties
due | 26 |
| hereunder; to dispose of taxes and penalties so collected in | 27 |
| the manner
hereinafter provided; and to determine all rights to | 28 |
| credit memoranda
arising on account of the erroneous payment of | 29 |
| tax or penalty hereunder.
In the administration of, and | 30 |
| compliance with this paragraph, the
Department and persons who | 31 |
| are subject to this paragraph shall have the
same rights, | 32 |
| remedies, privileges, immunities, powers and duties, and be
| 33 |
| subject to the same conditions, restrictions, limitations, | 34 |
| penalties,
exclusions, exemptions and definitions of terms and |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| employ the same modes
of procedure as are prescribed in | 2 |
| Sections 1a-1, 2 (except that the
reference to State in the | 3 |
| definition of supplier maintaining a place of
business in this | 4 |
| State shall mean the Authority), 2a, 3 through
3-50 (in respect | 5 |
| to all provisions therein other than the State rate of
tax), 4 | 6 |
| (except that the reference to the State shall be to the | 7 |
| Authority),
5, 7, 8 (except that the jurisdiction to which the | 8 |
| tax shall be a debt to
the extent indicated in that Section 8 | 9 |
| shall be the District), 9 (except as
to the disposition of | 10 |
| taxes and penalties collected, and except that
the returned | 11 |
| merchandise credit for this tax may not be taken against any
| 12 |
| State tax), 10, 11, 12 (except the reference therein to Section | 13 |
| 2b of the
Retailers' Occupation Tax Act), 13 (except that any | 14 |
| reference to the State
shall mean the District), the first | 15 |
| paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service | 16 |
| Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | 17 |
| Interest Act, as fully as if those provisions were
set forth | 18 |
| herein.
| 19 |
| Persons subject to any tax imposed under the authority | 20 |
| granted in
this paragraph may reimburse themselves for their | 21 |
| serviceman's tax liability
hereunder by separately stating the | 22 |
| tax as an additional charge, which
charge may be stated in | 23 |
| combination, in a single amount, with State tax
that servicemen | 24 |
| are authorized to collect under the Service Use Tax Act, in
| 25 |
| accordance with such bracket schedules as the Department may | 26 |
| prescribe.
| 27 |
| Whenever the Department determines that a refund should be | 28 |
| made under this
paragraph to a claimant instead of issuing a | 29 |
| credit memorandum, the Department
shall notify the State | 30 |
| Comptroller, who shall cause the warrant to be drawn
for the | 31 |
| amount specified, and to the person named, in the notification
| 32 |
| from the Department. The refund shall be paid by the State | 33 |
| Treasurer out
of the Metro East Mass Transit District tax fund | 34 |
| established under
paragraph (g) of this Section.
|
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| Nothing in this paragraph shall be construed to authorize | 2 |
| the District
to impose a tax upon the privilege of engaging in | 3 |
| any business which under
the Constitution of the United States | 4 |
| may not be made the subject of taxation
by the State.
| 5 |
| (d) If a tax has been imposed under subsection (b), a Metro | 6 |
| East Mass
Transit District Use Tax shall
also be imposed upon | 7 |
| the privilege of using, in the district, any item of
tangible | 8 |
| personal property that is purchased outside the district at
| 9 |
| retail from a retailer, and that is titled or registered with | 10 |
| an agency of
this State's government, at a rate of 1/4%, or as | 11 |
| authorized under subsection
(d-5) of this Section, of the | 12 |
| selling price of the
tangible personal property within the | 13 |
| District, as "selling price" is
defined in the Use Tax Act. The | 14 |
| tax shall be collected from persons whose
Illinois address for | 15 |
| titling or registration purposes is given as being in
the | 16 |
| District. The tax shall be collected by the Department of | 17 |
| Revenue for
the Metro East Mass Transit District. The tax must | 18 |
| be paid to the State,
or an exemption determination must be | 19 |
| obtained from the Department of
Revenue, before the title or | 20 |
| certificate of registration for the property
may be issued. The | 21 |
| tax or proof of exemption may be transmitted to the
Department | 22 |
| by way of the State agency with which, or the State officer | 23 |
| with
whom, the tangible personal property must be titled or | 24 |
| registered if the
Department and the State agency or State | 25 |
| officer determine that this
procedure will expedite the | 26 |
| processing of applications for title or
registration.
| 27 |
| The Department shall have full power to administer and | 28 |
| enforce this
paragraph; to collect all taxes, penalties and | 29 |
| interest due hereunder; to
dispose of taxes, penalties and | 30 |
| interest so collected in the manner
hereinafter provided; and | 31 |
| to determine all rights to credit memoranda or
refunds arising | 32 |
| on account of the erroneous payment of tax, penalty or
interest | 33 |
| hereunder. In the administration of, and compliance with, this
| 34 |
| paragraph, the Department and persons who are subject to this |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| paragraph
shall have the same rights, remedies, privileges, | 2 |
| immunities, powers and
duties, and be subject to the same | 3 |
| conditions, restrictions, limitations,
penalties, exclusions, | 4 |
| exemptions and definitions of terms
and employ the same modes | 5 |
| of procedure, as are prescribed in Sections 2
(except the | 6 |
| definition of "retailer maintaining a place of business in this
| 7 |
| State"), 3 through 3-80 (except provisions pertaining to the | 8 |
| State rate
of tax, and except provisions concerning collection | 9 |
| or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | 10 |
| 19 (except the portions pertaining
to claims by retailers and | 11 |
| except the last paragraph concerning refunds),
20, 21 and 22 of | 12 |
| the Use Tax Act and Section 3-7 of the Uniform Penalty
and | 13 |
| Interest Act, that are not inconsistent with this
paragraph, as | 14 |
| fully as if those provisions were set forth herein.
| 15 |
| Whenever the Department determines that a refund should be | 16 |
| made under this
paragraph to a claimant instead of issuing a | 17 |
| credit memorandum, the Department
shall notify the State | 18 |
| Comptroller, who shall cause the order
to be drawn for the | 19 |
| amount specified, and to the person named, in the
notification | 20 |
| from the Department. The refund shall be paid by the State
| 21 |
| Treasurer out of the Metro East Mass Transit District tax fund | 22 |
| established
under paragraph (g) of this Section.
| 23 |
| (d-5) (A) The county board of any county participating in | 24 |
| the Metro
East Mass Transit District may authorize, by | 25 |
| ordinance, a
referendum on the question of whether the tax | 26 |
| rates for the
Metro East Mass Transit District Retailers' | 27 |
| Occupation Tax, the
Metro East Mass Transit District Service | 28 |
| Occupation Tax, and the
Metro East Mass Transit District Use | 29 |
| Tax for
the District should be increased from 0.25% to 0.75%.
| 30 |
| Upon adopting the ordinance, the county
board shall certify the | 31 |
| proposition to the proper election officials who shall
submit | 32 |
| the proposition to the voters of the District at the next | 33 |
| election,
in accordance with the general election law.
| 34 |
| The proposition shall be in substantially the following |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| form:
| 2 |
| Shall the tax rates for the Metro East Mass Transit | 3 |
| District Retailers'
Occupation Tax, the Metro East Mass | 4 |
| Transit District Service Occupation Tax,
and the Metro East | 5 |
| Mass Transit District Use Tax be increased from 0.25% to
| 6 |
| 0.75%?
| 7 |
| (B) Two thousand five hundred electors of any Metro East | 8 |
| Mass Transit
District may petition the Chief Judge of the | 9 |
| Circuit Court, or any judge of
that Circuit designated by the | 10 |
| Chief Judge, in which that District is located
to cause to be | 11 |
| submitted to a vote of the electors the question whether the | 12 |
| tax
rates for the Metro East Mass Transit District Retailers' | 13 |
| Occupation Tax, the
Metro East Mass Transit District Service | 14 |
| Occupation Tax, and the Metro East
Mass Transit District Use | 15 |
| Tax for the District should be increased from 0.25%
to 0.75%.
| 16 |
| Upon submission of such petition the court shall set a date | 17 |
| not less than 10
nor more than 30 days thereafter for a hearing | 18 |
| on the sufficiency thereof.
Notice of the filing of such | 19 |
| petition and of such date shall be given in
writing to the | 20 |
| District and the County Clerk at least 7 days before the date | 21 |
| of
such hearing.
| 22 |
| If such petition is found sufficient, the court shall enter | 23 |
| an order to
submit that proposition at the next election, in | 24 |
| accordance with general
election law.
| 25 |
| The form of the petition shall be in substantially the | 26 |
| following form: To the
Circuit Court of the County of (name of | 27 |
| county):
| 28 |
| We, the undersigned electors of the (name of transit | 29 |
| district),
respectfully petition your honor to submit to a | 30 |
| vote of the electors of (name
of transit district) the | 31 |
| following proposition:
| 32 |
| Shall the tax rates for the Metro East Mass Transit | 33 |
| District Retailers'
Occupation Tax, the Metro East Mass | 34 |
| Transit District Service Occupation Tax,
and the Metro East |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| Mass Transit District Use Tax be increased from 0.25% to
| 2 |
| 0.75%?
| 3 |
| Name Address, with Street and Number.
|
|
4 | | ...................... |
........................................ |
|
5 | | ...................... |
........................................ |
|
6 |
| (C) The votes shall be recorded as "YES" or "NO". If a | 7 |
| majority of all
votes
cast on the proposition are for the | 8 |
| increase in
the tax rates, the Metro East Mass Transit District | 9 |
| shall begin imposing the
increased rates in the District, and
| 10 |
| the Department of Revenue shall begin collecting the increased | 11 |
| amounts, as
provided under this Section.
An ordinance imposing | 12 |
| or discontinuing a tax hereunder or effecting a change
in the | 13 |
| rate thereof shall be adopted and a certified copy thereof | 14 |
| filed with
the Department on or before the first day of | 15 |
| October, whereupon the Department
shall proceed to administer | 16 |
| and enforce this Section as of the first day of
January next | 17 |
| following the adoption and filing , or on or before the first | 18 |
| day
of April, whereupon the Department shall proceed to | 19 |
| administer and enforce this
Section as of the first day of July | 20 |
| next following the adoption and filing .
| 21 |
| (D) If the voters have approved a referendum under this | 22 |
| subsection,
before
November 1, 1994, to
increase the tax rate | 23 |
| under this subsection, the Metro East Mass Transit
District | 24 |
| Board of Trustees may adopt by a majority vote an ordinance at | 25 |
| any
time
before January 1, 1995 that excludes from the rate | 26 |
| increase tangible personal
property that is titled or | 27 |
| registered with an
agency of this State's government.
The | 28 |
| ordinance excluding titled or
registered tangible personal | 29 |
| property from the rate increase must be filed with
the | 30 |
| Department at least 15 days before its effective date.
At any | 31 |
| time after adopting an ordinance excluding from the rate | 32 |
| increase
tangible personal property that is titled or |
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| registered with an agency of this
State's government, the Metro | 2 |
| East Mass Transit District Board of Trustees may
adopt an | 3 |
| ordinance applying the rate increase to that tangible personal
| 4 |
| property. The ordinance shall be adopted, and a certified copy | 5 |
| of that
ordinance shall be filed with the Department, on or | 6 |
| before October 1, whereupon
the Department shall proceed to | 7 |
| administer and enforce the rate increase
against tangible | 8 |
| personal property titled or registered with an agency of this
| 9 |
| State's government as of the following January
1. After | 10 |
| December 31, 1995, any reimposed rate increase in effect under | 11 |
| this
subsection shall no longer apply to tangible personal | 12 |
| property titled or
registered with an agency of this State's | 13 |
| government. Beginning January 1,
1996, the Board of Trustees of | 14 |
| any Metro East Mass Transit
District may never reimpose a | 15 |
| previously excluded tax rate increase on tangible
personal | 16 |
| property titled or registered with an agency of this State's
| 17 |
| government.
After July 1, 2004, if the voters have approved a | 18 |
| referendum under this
subsection to increase the tax rate under | 19 |
| this subsection, the Metro East Mass
Transit District Board of | 20 |
| Trustees may adopt by a majority vote an ordinance
that | 21 |
| excludes from the rate increase tangible personal property that | 22 |
| is titled
or registered with an agency of this State's | 23 |
| government. The ordinance excluding titled or registered | 24 |
| tangible personal property from the rate increase shall be
| 25 |
| adopted, and a certified copy of that ordinance shall be filed | 26 |
| with the
Department on or before October 1, whereupon the | 27 |
| Department shall administer and enforce this exclusion from the | 28 |
| rate increase as of the
following January 1, or on or before | 29 |
| April 1, whereupon the Department shall
administer and enforce | 30 |
| this exclusion from the rate increase as of the
following July | 31 |
| 1. The Board of Trustees of any Metro East Mass Transit | 32 |
| District
may never
reimpose a previously excluded tax rate | 33 |
| increase on tangible personal property
titled or registered | 34 |
| with an agency of this State's government.
|
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| (d-6) If the Board of Trustees of any Metro East Mass | 2 |
| Transit District has
imposed a rate increase under subsection | 3 |
| (d-5) and filed an
ordinance with the Department of Revenue | 4 |
| excluding titled property from the
higher rate, then that Board | 5 |
| may, by ordinance adopted with
the concurrence of two-thirds of | 6 |
| the then trustees, impose throughout the
District a fee. The | 7 |
| fee on the excluded property shall not exceed $20 per
retail | 8 |
| transaction or an
amount
equal to the amount of tax excluded, | 9 |
| whichever is less, on
tangible personal property that is titled | 10 |
| or registered with an agency of this
State's government. | 11 |
| Beginning July 1, 2004, the fee shall apply only to
titled | 12 |
| property that is subject to either the Metro East Mass Transit | 13 |
| District
Retailers' Occupation Tax or the Metro East Mass | 14 |
| Transit District Service
Occupation Tax.
| 15 |
| (d-7) Until June 30, 2004, if a fee has been imposed under | 16 |
| subsection
(d-6), a fee shall also
be imposed upon the | 17 |
| privilege of using, in the district, any item of tangible
| 18 |
| personal property that is titled or registered with any agency | 19 |
| of this State's
government, in an amount equal to the amount of | 20 |
| the fee imposed under
subsection (d-6).
| 21 |
| (d-7.1) Beginning July 1, 2004, any fee imposed by the | 22 |
| Board of Trustees
of any Metro East Mass Transit District under | 23 |
| subsection (d-6) and all civil
penalties that may be assessed | 24 |
| as an incident of the fees shall be collected
and enforced by | 25 |
| the State Department of Revenue. Reference to "taxes" in this
| 26 |
| Section shall be construed to apply to the administration, | 27 |
| payment, and
remittance of all fees under this Section. For | 28 |
| purposes of any fee imposed
under subsection (d-6), 4% of the | 29 |
| fee, penalty, and interest received by the
Department in the | 30 |
| first 12 months that the fee is collected and enforced by
the | 31 |
| Department and 2% of the fee, penalty, and interest following | 32 |
| the first
12 months shall be deposited into the Tax Compliance | 33 |
| and Administration
Fund and shall be used by the Department, | 34 |
| subject to appropriation, to cover
the costs of the Department. |
|
|
|
09400HB2706ham001 |
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|
| 1 |
| No retailers' discount shall apply to any fee
imposed under | 2 |
| subsection (d-6).
| 3 |
| (d-8) No item of titled property shall be subject to both
| 4 |
| the higher rate approved by referendum, as authorized under | 5 |
| subsection (d-5),
and any fee imposed under subsection (d-6) or | 6 |
| (d-7).
| 7 |
| (d-9) (Blank).
If fees have been imposed under subsections | 8 |
| (d-6) and
(d-7), the
Board shall forward a copy of the | 9 |
| ordinance adopting such fees, which shall
include all zip codes | 10 |
| in whole or in part within the boundaries of the
district, to | 11 |
| the Secretary
of State within thirty days. By the 25th of each | 12 |
| month, the Secretary of State
shall subsequently provide the | 13 |
| Illinois Department of Revenue
with a list of identifiable | 14 |
| retail
transactions subject
to the .25% rate occurring within | 15 |
| the zip codes which are in whole or in part
within the | 16 |
| boundaries of the district and a list of
title applications for | 17 |
| addresses within the boundaries of the district for the
| 18 |
| previous month.
| 19 |
| (d-10) (Blank).
In the event that a retailer fails to pay | 20 |
| applicable
fees within 30
days of the date of the transaction, | 21 |
| a penalty shall be assessed at the rate of
25% of the amount of | 22 |
| fees. Interest on both late fees and penalties shall be
| 23 |
| assessed at the rate of 1% per month. All fees, penalties, and | 24 |
| attorney fees
shall constitute a lien on the personal and real | 25 |
| property of the retailer.
| 26 |
| (e) A certificate of registration issued by the State | 27 |
| Department of
Revenue to a retailer under the Retailers' | 28 |
| Occupation Tax Act or under the
Service Occupation Tax Act | 29 |
| shall permit the registrant to engage in a
business that is | 30 |
| taxed under the tax imposed under paragraphs (b), (c)
or (d) of | 31 |
| this Section and no additional registration shall be required | 32 |
| under
the tax. A certificate issued under the Use Tax Act or | 33 |
| the Service Use Tax
Act shall be applicable with regard to any | 34 |
| tax imposed under paragraph (c)
of this Section.
|
|
|
|
09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| (f) (Blank).
The Board may impose a replacement vehicle tax | 2 |
| of $50 on
any
passenger car, as defined in Section 1-157 of the | 3 |
| Illinois Vehicle Code,
purchased within the district area by or | 4 |
| on behalf of an insurance company
to replace a passenger car of | 5 |
| an insured person in settlement of a total
loss claim. The tax | 6 |
| imposed may not become effective before the first
day of the | 7 |
| month following the passage of the ordinance imposing the tax
| 8 |
| and receipt of a certified copy of the ordinance by the | 9 |
| Department of
Revenue. The Department of Revenue shall collect | 10 |
| the tax for the district
in accordance with Sections 3-2002 and | 11 |
| 3-2003 of the Illinois Vehicle Code.
| 12 |
| The Department shall immediately pay over to the State | 13 |
| Treasurer,
ex officio, as trustee, all taxes collected | 14 |
| hereunder. On
or before the 25th day of each calendar month, | 15 |
| the Department shall
prepare and certify to the Comptroller the | 16 |
| disbursement of stated sums
of money to named districts, the | 17 |
| districts to be those from
which retailers have paid taxes or | 18 |
| penalties hereunder to the Department
during the second | 19 |
| preceding calendar month. The amount to be paid to
each | 20 |
| district shall be the amount collected hereunder during the | 21 |
| second
preceding calendar month by the Department, less any | 22 |
| amount determined by
the Department to be necessary for the | 23 |
| payment of refunds. Within 10 days
after receipt by the | 24 |
| Comptroller of the disbursement certification to the
| 25 |
| districts, provided for in this Section to be given to the | 26 |
| Comptroller by
the Department, the Comptroller shall cause the | 27 |
| orders to be drawn for the
respective amounts in accordance | 28 |
| with the directions contained in the
certification.
| 29 |
| (g) Any ordinance imposing or discontinuing any tax under | 30 |
| this
Section shall be adopted and a certified copy thereof | 31 |
| filed with the
Department on or before June 1, whereupon the | 32 |
| Department of Revenue shall
proceed to administer and enforce | 33 |
| this Section on behalf of the Metro East
Mass Transit District | 34 |
| as of September 1 next following such
adoption and filing. |
|
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|
| 1 |
| Beginning January 1, 1992, an ordinance or resolution
imposing | 2 |
| or discontinuing the tax hereunder shall be adopted and a
| 3 |
| certified copy thereof filed with the Department on or before | 4 |
| the first day
of July, whereupon the Department shall proceed | 5 |
| to administer and enforce
this Section as of the first day of | 6 |
| October next following such adoption
and filing. Beginning | 7 |
| January 1, 1993, except as provided in subsection
(d-5) of this | 8 |
| Section, an ordinance or resolution imposing
or discontinuing | 9 |
| the tax hereunder shall be adopted and a certified copy
thereof | 10 |
| filed with the Department on or before the first day of | 11 |
| October,
whereupon the Department shall proceed to administer | 12 |
| and enforce this
Section as of the first day of January next | 13 |
| following such adoption and
filing ,
or, beginning January 1, | 14 |
| 2004, on or before the first day of April, whereupon
the | 15 |
| Department shall proceed to administer and enforce this Section | 16 |
| as of the
first day of July next following the adoption and | 17 |
| filing .
| 18 |
| (h) Except as provided in subsection (d-7.1), the State | 19 |
| Department of
Revenue shall, upon collecting any taxes as
| 20 |
| provided in this Section, pay the taxes over to the State | 21 |
| Treasurer as
trustee for the District. The taxes shall be held | 22 |
| in a trust fund outside
the State Treasury. On or before the | 23 |
| 25th day of each calendar month, the
State Department of | 24 |
| Revenue shall prepare and certify to the Comptroller of
the | 25 |
| State of Illinois the amount to be paid to the District, which | 26 |
| shall be
the then balance in the fund, less any amount | 27 |
| determined by the Department
to be necessary for the payment of | 28 |
| refunds. Within 10 days after receipt by
the Comptroller of the | 29 |
| certification of the amount to be paid to the
District, the | 30 |
| Comptroller shall cause an order to be drawn for payment
for | 31 |
| the amount in accordance with the direction in the | 32 |
| certification.
| 33 |
| (Source: P.A. 93-590; eff. 1-1-04.)
|
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09400HB2706ham001 |
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LRB094 03732 BDD 44274 a |
|
| 1 |
| Section 99. Effective date. This Act takes effect upon | 2 |
| becoming law.".
|
|