Full Text of SB2030 94th General Assembly
SB2030sam001 94TH GENERAL ASSEMBLY
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Sen. Jacqueline Y. Collins
Filed: 4/11/2005
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| AMENDMENT TO SENATE BILL 2030
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| AMENDMENT NO. ______. Amend Senate Bill 2030 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 1. Short title. This Act may be cited as the Video | 5 |
| Game Excise Tax Act. | 6 |
| Section 5. Definitions. As used in this Act: | 7 |
| "Department" means the Department of Revenue. | 8 |
| "Video game" means an object or device that stores
recorded | 9 |
| data or instructions, receives data or instructions
generated | 10 |
| by a person who uses it, and, by processing the data
or | 11 |
| instructions, creates an interactive game capable of being
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| played, viewed, or experienced on or through a computer, gaming
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| system, console, or other technology. | 14 |
| Section 10. The Video Game Excise Tax Fund. The Video Game | 15 |
| Excise Tax Fund is created as a special fund in the State | 16 |
| treasury. From appropriations to the Department of Human | 17 |
| Services from the Fund, the Department of Human Services must | 18 |
| make grants to public or private entities in Illinois for the | 19 |
| purpose of funding youth outreach programs. | 20 |
| Moneys received for the purposes of this Section, | 21 |
| including, without limitation, excise tax receipts and gifts, | 22 |
| grants, and awards from any public or private entity, must be | 23 |
| deposited into the Fund. Any interest earned on moneys in the |
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| Fund must be deposited into the Fund. | 2 |
| Section 15. Excise tax imposed. | 3 |
| (a) Beginning January 1, 2006, each person selling video | 4 |
| games at retail in this State shall collect from retail | 5 |
| customers a tax of $0.25 for each video game that is sold and | 6 |
| delivered in this State. The seller must pay the tax to the | 7 |
| Department for deposit into the Video Game Excise Tax Fund. | 8 |
| This tax is imposed in addition to any other tax on the sale of | 9 |
| video games in this State. | 10 |
| (b) The tax collected under this Section must be stated as | 11 |
| a distinct item separate and apart from the selling price of | 12 |
| the video game. The tax is not be includable in the gross | 13 |
| receipts of the retailer subject to the Retailer's Occupation | 14 |
| Tax Act, the Use Tax Act, or any locally imposed retailer's | 15 |
| occupation tax. The tax, and any such tax collected by a | 16 |
| retailer, shall constitute a debt owed by the retailer to the | 17 |
| State. | 18 |
| Section 20. Tax returns by retailer. | 19 |
| (a) Each video game retailer maintaining a place of | 20 |
| business in this State must make a return to the Department on | 21 |
| a quarter-annual basis, with the return for January, February, | 22 |
| and March of a given year being due by April 30 of that year; | 23 |
| with the return for April, May, and June of a given year being | 24 |
| due by July 31 of that year; with the return for July, August, | 25 |
| and September of a given year being due by October 31 of that | 26 |
| year; and with the return for October, November, and December | 27 |
| of a given year being due by January 31 of the following year. | 28 |
| Each return made to the Department must state: | 29 |
| (1) the name of the retailer; | 30 |
| (2) the address of the retailer's principal place of | 31 |
| business and the address of the principal place of business | 32 |
| (if that is a different address) from which the retailer |
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| engages in the business of making retail sales of video | 2 |
| games; | 3 |
| (3) the total number of video games sold at retail for | 4 |
| the preceding calendar quarter; | 5 |
| (4) the amount of tax due; and | 6 |
| (5) any other reasonable information that the | 7 |
| Department requires. | 8 |
| (b) Notwithstanding any other provision of this Act | 9 |
| concerning the time within which a retailer may file his or her | 10 |
| return, in the case of any retailer who ceases to engage in the | 11 |
| retail sale of video games, the retailer must file a final | 12 |
| return under this Act with the Department not more than one | 13 |
| month after discontinuing that business. | 14 |
| Section 25. Application of Retailers' Occupation Tax | 15 |
| provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, | 16 |
| 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, and 11 of | 17 |
| the Retailers' Occupation Tax Act that are not inconsistent | 18 |
| with this Act apply, as far as practicable, to the tax imposed | 19 |
| by Section 15 of this Act to the same extent as if those | 20 |
| provisions were included in this Act. References in the | 21 |
| incorporated Sections of the Retailers' Occupation Tax Act to | 22 |
| retailers, to sellers, or to persons engaged in the business of | 23 |
| selling tangible personal property mean retailers of video | 24 |
| games. | 25 |
| Section 30. Hearing; notice. The Department may adopt and | 26 |
| enforce any reasonable rules relating to the administration and | 27 |
| enforcement of the tax imposed by Section 15 of this Act that | 28 |
| are expedient. | 29 |
| Whenever the Department is required to provide notice to a | 30 |
| retailer under this Act, the notice may be personally served or | 31 |
| given by United States certified or registered mail, addressed | 32 |
| to the retailer or taxpayer concerned at his or her last known |
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| address. Proof of this mailing is sufficient for the purposes | 2 |
| of this Act. In the case of a notice of hearing, the notice | 3 |
| must be mailed not less than 7 days prior to the date fixed for | 4 |
| the hearing. | 5 |
| All hearings provided by the Department under this Act with | 6 |
| respect to or concerning a taxpayer having his or her principal | 7 |
| place of business in this State other than in Cook County shall | 8 |
| be held at the Department's office nearest to the location of | 9 |
| the taxpayer's principal place of business. If the taxpayer has | 10 |
| his or her principal place of business in Cook County, the | 11 |
| hearing shall be held in Cook County. If the taxpayer does not | 12 |
| have his or her principal place of business in this State, the | 13 |
| hearing shall be held in Sangamon County. | 14 |
| Whenever any proceeding provided by this Act has been begun | 15 |
| by the Department or by a person subject thereto and that | 16 |
| person subsequently dies or becomes a person under legal | 17 |
| disability before the proceeding has been concluded, the legal | 18 |
| representative of the deceased person or person under legal | 19 |
| disability shall notify the Department of the death or legal | 20 |
| disability. The legal representative, as such, shall then be | 21 |
| substituted by the Department in place of and for the person. | 22 |
| Within 20 days after notice to the legal representative of the | 23 |
| time fixed for that purpose, the proceeding may proceed in all | 24 |
| respects and with like effect as though the person had not died | 25 |
| or become a person under legal disability. | 26 |
| Section 35. Administrative procedures. The Illinois | 27 |
| Administrative Procedure Act is hereby expressly adopted and | 28 |
| applies to all administrative rules and procedures of the | 29 |
| Department under this Act, except that: (1) paragraph (b) of | 30 |
| Section 4 of the Illinois Administrative Procedure Act does not | 31 |
| apply to final orders, decisions, and opinions of the | 32 |
| Department; (2) subparagraph (a)(2) of Section 4 of the | 33 |
| Illinois Administrative Procedure Act does not apply to forms |
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| established by the Department for use under this Act; and (3) | 2 |
| the provisions of Section 13 of the Illinois Administrative | 3 |
| Procedure Act regarding proposals for decision are excluded and | 4 |
| not applicable to the Department under this Act. | 5 |
| Section 40. Review under Administrative Review Law. | 6 |
| (a) The circuit court of any county in which a hearing is | 7 |
| held has the power to review all final administrative decisions | 8 |
| of the Department in administering the tax imposed under | 9 |
| Section 15 of this Act. If, however, the administrative | 10 |
| proceeding that is to be reviewed judicially is a claim for | 11 |
| refund proceeding commenced under this Act and Section 2a of | 12 |
| the State Officers and Employees Money Disposition Act, the | 13 |
| circuit court having jurisdiction over the action for judicial | 14 |
| review under this Section and under the Administrative Review | 15 |
| Law shall be the same court that entered the temporary | 16 |
| restraining order or preliminary injunction that is provided | 17 |
| for in that Section 2a, and that enables the claim proceeding | 18 |
| to be processed and disposed of as a claim for refund | 19 |
| proceeding other than as a claim for credit proceeding. | 20 |
| (b) The provisions of the Administrative Review Law, and | 21 |
| the rules adopted pursuant thereto, apply to and govern all | 22 |
| proceedings for the judicial review of final administrative | 23 |
| decisions of the Department under this Act. The term | 24 |
| "administrative decision" is defined as in Section 3-101 of the | 25 |
| Code of Civil Procedure. | 26 |
| (c) Service of summons issued in any action to review a | 27 |
| final administrative decision upon the Director or Assistant | 28 |
| Director of Revenue shall be service upon the Department. The | 29 |
| Department shall certify the record of its proceedings if the | 30 |
| taxpayer pays to it the sum of $0.75 per page of testimony | 31 |
| taken before the Department and $0.25 per page of all other | 32 |
| matters contained in the record, except that these charges may | 33 |
| be waived if the Department is satisfied that the aggrieved |
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| party cannot afford to pay these charges. | 2 |
| Section 45. Penalty. Any retailer who fails to make a | 3 |
| return, or who makes a fraudulent return, or who willfully | 4 |
| violates any rule of the Department for the administration and | 5 |
| enforcement of the tax imposed by Section 15 of this Act is | 6 |
| guilty of a Class 4 felony. | 7 |
| Section 50. Severability. The provisions of this Act are | 8 |
| severable under Section 1.31 of the Statute on Statutes.
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| Section 900. The State Finance Act is amended by changing | 10 |
| Section 8h and adding Section
5.640 as follows:
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| (30 ILCS 105/5.640 new)
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| Sec. 5.640. The Video Game Excise Tax Fund.
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| (30 ILCS 105/8h)
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| Sec. 8h. Transfers to General Revenue Fund. | 15 |
| (a) Except as provided in subsection (b), notwithstanding | 16 |
| any other
State law to the contrary, the Governor
may, through | 17 |
| June 30, 2007, from time to time direct the State Treasurer and | 18 |
| Comptroller to transfer
a specified sum from any fund held by | 19 |
| the State Treasurer to the General
Revenue Fund in order to | 20 |
| help defray the State's operating costs for the
fiscal year. | 21 |
| The total transfer under this Section from any fund in any
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| fiscal year shall not exceed the lesser of (i) 8% of the | 23 |
| revenues to be deposited
into the fund during that fiscal year | 24 |
| or (ii) an amount that leaves a remaining fund balance of 25% | 25 |
| of the July 1 fund balance of that fiscal year. In fiscal year | 26 |
| 2005 only, prior to calculating the July 1, 2004 final | 27 |
| balances, the Governor may calculate and direct the State | 28 |
| Treasurer with the Comptroller to transfer additional amounts | 29 |
| determined by applying the formula authorized in Public Act |
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| 93-839 to the funds balances on July 1, 2003.
No transfer may | 2 |
| be made from a fund under this Section that would have the
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| effect of reducing the available balance in the fund to an | 4 |
| amount less than
the amount remaining unexpended and unreserved | 5 |
| from the total appropriation
from that fund estimated to be | 6 |
| expended for that fiscal year. This Section does not apply to | 7 |
| any
funds that are restricted by federal law to a specific use, | 8 |
| to any funds in
the Motor Fuel Tax Fund, the Hospital Provider | 9 |
| Fund, the Medicaid Provider Relief Fund, the Video Game Excise | 10 |
| Tax Fund, or the Reviewing Court Alternative Dispute Resolution | 11 |
| Fund, or to any
funds to which subsection (f) of Section 20-40 | 12 |
| of the Nursing and Advanced Practice Nursing Act applies. | 13 |
| Notwithstanding any
other provision of this Section, for fiscal | 14 |
| year 2004,
the total transfer under this Section from the Road | 15 |
| Fund or the State
Construction Account Fund shall not exceed | 16 |
| the lesser of (i) 5% of the revenues to be deposited
into the | 17 |
| fund during that fiscal year or (ii) 25% of the beginning | 18 |
| balance in the fund.
For fiscal year 2005 through fiscal year | 19 |
| 2007, no amounts may be transferred under this Section from the | 20 |
| Road Fund, the State Construction Account Fund, the Criminal | 21 |
| Justice Information Systems Trust Fund, the Wireless Service | 22 |
| Emergency Fund, or the Mandatory Arbitration Fund.
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| In determining the available balance in a fund, the | 24 |
| Governor
may include receipts, transfers into the fund, and | 25 |
| other
resources anticipated to be available in the fund in that | 26 |
| fiscal year.
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| The State Treasurer and Comptroller shall transfer the | 28 |
| amounts designated
under this Section as soon as may be | 29 |
| practicable after receiving the direction
to transfer from the | 30 |
| Governor.
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| (b) This Section does not apply to any fund established | 32 |
| under the Community Senior Services and Resources Act.
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| (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | 34 |
| eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; |
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| 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | 2 |
| 1-15-05.)
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| Section 999. Effective date. This Act takes effect July 1, | 4 |
| 2005.".
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