Full Text of SB0082 96th General Assembly
SB0082eng 96TH GENERAL ASSEMBLY
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Electricity Infrastructure Maintenance Fee | 5 |
| Law is amended by changing Section 5-5 and by adding Section | 6 |
| 5-10 as follows:
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| (35 ILCS 645/5-5)
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| Sec. 5-5. Municipal electricity infrastructure maintenance | 9 |
| fee.
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| (a) Any municipality that on the effective date of this Law | 11 |
| had in effect a
franchise agreement with an electricity | 12 |
| deliverer may
impose an infrastructure maintenance fee upon
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| electricity
deliverers, as compensation for granting | 14 |
| electricity deliverers the privilege
of using public rights
of | 15 |
| way, in an amount specified in subsection (b) of this Section. | 16 |
| If more than
one electricity
deliverer is responsible for the | 17 |
| delivery of the same electricity to the same
consumer, the fee
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| related to that electricity shall be imposed upon the | 19 |
| electricity deliverer who
last physically uses
the public way | 20 |
| for delivery of that electricity prior to its consumption.
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| (b) (1) In municipalities with a population greater than | 22 |
| 500,000, the
amount of the
infrastructure maintenance fee | 23 |
| imposed under this Section shall not exceed the
following
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| maximum rates for kilowatt-hours delivered within the | 2 |
| municipality to each
purchaser:
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| (i) For the first 2,000 kilowatt-hours of electricity | 4 |
| used or consumed in a
month:
0.53 cents per kilowatt-hour;
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| (ii) For the next 48,000 kilowatt-hours of electricity | 6 |
| used or consumed in
a month:
0.35 cents per kilowatt-hour;
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| (iii) For the next 50,000 kilowatt-hours of | 8 |
| electricity used or consumed in
a
month: 0.31 cents per | 9 |
| kilowatt-hour;
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| (iv) For the next 400,000 kilowatt-hours of | 11 |
| electricity used or consumed in
a
month: 0.305 cents per | 12 |
| kilowatt-hour;
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| (v) For the next 500,000 kilowatt-hours of electricity | 14 |
| used or consumed in
a
month: 0.30 cents per kilowatt-hour;
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| (vi) For the next 2,000,000 kilowatt-hours of | 16 |
| electricity used or consumed
in a
month: 0.28 cents per | 17 |
| kilowatt-hour;
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| (vii) For the next 2,000,000 kilowatt-hours of | 19 |
| electricity used or
consumed in a
month: 0.275 cents per | 20 |
| kilowatt-hour;
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| (viii) For the next 5,000,000 kilowatt-hours of | 22 |
| electricity used or
consumed in a
month: 0.27 cents per | 23 |
| kilowatt-hour;
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| (ix) For the next 10,000,000 kilowatt-hours used or | 25 |
| consumed in a month:
0.265
cents per kilowatt-hour;
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| (x) For all kilowatt-hours of electricity in excess of |
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| 20,000,000
kilowatt-hours used
or consumed in a month: 0.26 | 2 |
| cents per kilowatt-hour.
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| (2) In municipalities with a population of 500,000 or less, | 4 |
| the amount of the
infrastructure
maintenance fee imposed under | 5 |
| this Section shall be imposed based on the
kilowatt-hour
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| categories set forth above and shall be calculated on a monthly | 7 |
| basis for
kilowatt-hours of
electricity delivered to each | 8 |
| purchaser; provided, that if, immediately
prior to imposing an
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| infrastructure maintenance fee, such municipality receives | 10 |
| franchise fees,
permit fees, free
electrical service, or other | 11 |
| forms of compensation pursuant to an existing
franchise | 12 |
| agreement, the
rates established for these kilowatt-hour | 13 |
| categories for such infrastructure
maintenance fee during
the | 14 |
| term of the franchise agreement shall not exceed rates | 15 |
| reasonably
calculated, at the time such
infrastructure | 16 |
| maintenance fee is initially imposed, to generate an amount of
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| revenue equivalent
to the value of the compensation received or | 18 |
| provided under the franchise
agreement.
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| (3) Notwithstanding any other provision of this subsection | 20 |
| (b), a fee shall
not be imposed
if and to the extent that | 21 |
| imposition or collection of the fee would violate the
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| Constitution or
statutes of the United States or the statutes | 23 |
| or Constitution of the State of
Illinois.
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| (c) Any electricity deliverer may collect the amount of a | 25 |
| fee imposed under
this
Section from the purchaser using or | 26 |
| consuming the electricity with respect to
which the fee was
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| imposed. The fee may be collected by the electricity deliverer | 2 |
| from the
purchaser as a
separately stated charge on the | 3 |
| purchaser's bills or in any other manner
permitted from time to
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| time by law or by the electricity deliverer's tariffs.
The | 5 |
| electricity deliverer shall be allowed credit for any portion | 6 |
| of the fee
related to deliveries of electricity the charges for | 7 |
| which are written off as
uncollectible, provided, that if such | 8 |
| charges are thereafter collected, the
electricity deliverer | 9 |
| shall be obligated to pay such fee. For purposes of this
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| Section, any partial payment not specifically identified by the | 11 |
| purchaser shall
be deemed to be for the delivery of | 12 |
| electricity. No ordinance imposing the fee
authorized by this | 13 |
| Section with respect to the kilowatt-hours delivered to
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| non-residential customers shall be effective
until October 1, | 15 |
| 1999. For purposes of this
Law, the period of time from the | 16 |
| effective date of this Law through and
including September 30, | 17 |
| 1999 shall be referred to as the "Initial Period."
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| (d) As between the electricity deliverer and the | 19 |
| municipality, the fee
authorized by
this Section shall be | 20 |
| collected, enforced, and administered by the municipality
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| imposing the fee.
Any municipality adopting an ordinance | 22 |
| imposing an infrastructure maintenance
fee under this
Law shall | 23 |
| give written notice to each electricity deliverer subject to | 24 |
| the fee
not less than 60 days
prior to the date the fee is | 25 |
| imposed.
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| (e) A municipality may not impose, under (i) any ordinance |
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| imposing an infrastructure maintenance fee under this Law or | 2 |
| (ii) its franchise agreement with the electricity deliverer, | 3 |
| any penalty with respect to the infrastructure maintenance fees | 4 |
| permitted under this Law, except as that penalty would be | 5 |
| permitted under Sections 50, 55, and 60 of the Local Government | 6 |
| Taxpayers' Bill of Rights Act if the word "fee" were | 7 |
| substituted for the word "tax" each time it appears in those | 8 |
| Sections (except where the word tax appears immediately before | 9 |
| the word "administrator"). | 10 |
| (Source: P.A. 90-561, eff. 8-1-98.)
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| (35 ILCS 645/5-10 new)
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| Sec. 5-10. Municipal tax review; requests for information. | 13 |
| (a) A municipality may conduct an audit of fees under this | 14 |
| Act to determine the accuracy of the fees paid by an | 15 |
| electricity deliverer.
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| (b) Not more than once every 2 years, a municipality that | 17 |
| has imposed a fee under this Law may, subject to the | 18 |
| limitations and protections stated in Section 16-122 of the | 19 |
| Public Utilities Act, request any information from an | 20 |
| electricity deliverer that the municipality reasonably | 21 |
| requires in order to perform an audit under subsection (a). The | 22 |
| information that may be requested by the municipality includes, | 23 |
| without limitation: | 24 |
| (1) in an electronic format, the database used by the | 25 |
| electricity deliverer to determine the amount due to the |
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| municipality; provided, however, that, if the municipality | 2 |
| has requested customer-specific billing, usage, and load | 3 |
| shape data from an electricity deliverer that is an | 4 |
| electric utility and has not provided the electric utility | 5 |
| with the verifiable authorization required by Section | 6 |
| 16-122 of the Public Utilities Act, then the electric | 7 |
| utility shall remove from the database all | 8 |
| customer-specific billing, usage, and load shape data | 9 |
| before providing it to the municipality; and | 10 |
| (2) in a format used by the public utility in the | 11 |
| ordinary course of its business, summary data, as needed by | 12 |
| the municipality, to determine the unit consumption by | 13 |
| providing the gross kilowatt-hours or other units of | 14 |
| measurement subject to the fee imposed by this Law within | 15 |
| the municipal jurisdiction. | 16 |
| (c) Each electricity deliverer must provide the | 17 |
| information requested under subsection (b) within: | 18 |
| (1) 60 days after the date of the request if the | 19 |
| population of the requesting municipality is 500,000 or | 20 |
| less; or | 21 |
| (2) 90 days after the date of the request if the | 22 |
| population of the requesting municipality exceeds 500,000. | 23 |
| The time in which an electricity deliverer must provide the | 24 |
| information requested under subsection (b) may be extended by | 25 |
| an agreement between the municipality and the electricity | 26 |
| deliverer. If an electricity deliverer receives, during a |
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| single month, information requests from more than 2 | 2 |
| municipalities, or the aggregate population of the requesting | 3 |
| municipalities is 100,000 customers or more, the electricity | 4 |
| deliverer is entitled to an additional 30 days to respond to | 5 |
| those requests. The Illinois Department of Revenue may grant | 6 |
| the electricity deliverer additional extensions to respond. | 7 |
| (d) If an audit by the municipality or its agents finds an | 8 |
| error by the electricity deliverer in the amount of fees paid | 9 |
| by the electricity deliverer, then the municipality must notify | 10 |
| the electricity deliverer of the error. Any such notice must be | 11 |
| made by the municipality no later than 4 years after the date | 12 |
| the fee required to be paid under this Law was due or any | 13 |
| lesser period of time that may be specified in the municipal | 14 |
| ordinance imposing the fee. Upon such a notice, the electricity | 15 |
| deliverer must submit a written response within 60 days after | 16 |
| the date the notice was postmarked stating that it has | 17 |
| corrected the error or stating the reason that the error is | 18 |
| inapplicable or inaccurate. The municipality then has 60 days | 19 |
| after the receipt of the electricity deliverer's response to | 20 |
| review and contest the conclusion of the electricity deliverer. | 21 |
| If the parties are unable to agree on the disposition of the | 22 |
| audit findings within 120 days after the notification of the | 23 |
| error to the electricity deliverer, then either party may | 24 |
| submit the matter to the Illinois Department of Revenue for | 25 |
| resolution. | 26 |
| (e) Electricity deliverers and municipalities are not |
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| liable for any error in past collections and payments that was | 2 |
| unknown to either the electricity deliverer or the municipality | 3 |
| prior to the audit process unless the error was due to gross | 4 |
| negligence in the collection or processing of required data. | 5 |
| If, however, an error in past collections or payments resulted | 6 |
| in a customer, who should not have owed a fee to any | 7 |
| municipality, having paid a fee to a municipality, then the | 8 |
| customer may, to the extent allowed by Section 9-252 of the | 9 |
| Public Utilities Act, recover the fee from the electricity | 10 |
| deliverer, and any amount so paid by the electricity deliverer | 11 |
| may be deducted by that electricity deliverer from any fees or | 12 |
| taxes then or thereafter owed by the electricity deliverer to | 13 |
| that municipality. | 14 |
| (f) All account specific information provided by an | 15 |
| electricity deliverer under this Section may be used only for | 16 |
| the purpose of an audit of fees conducted under this Section | 17 |
| and the enforcement of any related claim. All such information | 18 |
| must be held in strict confidence by the municipality and its | 19 |
| agents and may not be disclosed to the public under the Freedom | 20 |
| of Information Act or under any other similar statutes allowing | 21 |
| for or requiring public disclosure. | 22 |
| (g) An electricity deliverer that pays less than $1,000 | 23 |
| annually in fees under this Law is exempt from the provisions | 24 |
| of subsections (a) through (e) of this Section. | 25 |
| (h) The Department of Revenue shall adopt any rules that | 26 |
| are required to effectively enforce this Section, and those |
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| rules must be consistent with existing processes applicable to | 2 |
| the Electricity Excise Tax Law. The Department of Revenue has | 3 |
| the exclusive jurisdiction to resolve any disputes arising | 4 |
| under this Section, subject to review by the courts under the | 5 |
| Administrative Review Law.
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| (i) Any public utility that fails to comply with the | 7 |
| provisions of subsection (c) or (d) of this Section shall pay | 8 |
| for all costs of enforcement by the Illinois Department of | 9 |
| Revenue, including reasonable legal fees. | 10 |
| Section 10. The Local Government Taxpayers' Bill of Rights | 11 |
| Act is amended by changing Sections 10 and 35 as follows:
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| (50 ILCS 45/10)
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| Sec. 10. Application and home rule preemption. The
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| limitations provided by this Act shall take precedence over
any | 15 |
| provision of any tax ordinance imposed by a unit of local
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| government, as defined in this Act, in Illinois , including | 17 |
| without limitation any tax authorized under Section 8-11-2 of | 18 |
| the Illinois Municipal Code .
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| Consistent with the limitations provided by this Act, a | 20 |
| municipality may not impose, under (i) any ordinance imposing a | 21 |
| tax authorized by Section 8-11-2 of the Illinois Municipal Code | 22 |
| or (ii) its franchise agreement with a public utility, any | 23 |
| penalty with respect to a tax authorized by Section 8-11-2 of | 24 |
| the Illinois Municipal Code or with respect to an audit |
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| authorized by Section 8-11-2.5 of the Illinois Municipal Code, | 2 |
| except as specified in Sections 50, 55, and 60 of this Act. For | 3 |
| purposes of this Section, a penalty includes, without | 4 |
| limitation, (i) fines, assessments, forfeitures, fees, or | 5 |
| other similar charges, (ii) liens or encumbrances on property | 6 |
| of a public utility, (iii) a revocation or modification of any | 7 |
| existing license, permit, right, or franchise of a public | 8 |
| utility, and (iv) a refusal to renew or grant or any license, | 9 |
| permit, right, or franchise to a public utility except on the | 10 |
| condition that the public utility agrees to any penalty. | 11 |
| This Act is a denial and limitation of home rule powers
and | 12 |
| functions under subsection (g) of Section 6 of Article
VII of | 13 |
| the Illinois Constitution.
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| (Source: P.A. 91-920, eff. 1-1-01.)
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| (50 ILCS 45/35)
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| Sec. 35. Audit procedures. Taxpayers have the right
to be | 17 |
| treated by officers, employees, and agents of the local
tax | 18 |
| administrator with courtesy, fairness, uniformity,
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| consistency, and common sense. This Section applies to any | 20 |
| audit of a tax imposed by a unit of local government, except to | 21 |
| the extent otherwise provided in Section 8-11-2.5 of the | 22 |
| Illinois Municipal Code. Taxpayers must be notified in
writing | 23 |
| by the local jurisdiction of a proposed audit of the taxpayer's | 24 |
| books and
records clearly identifying who will be conducting | 25 |
| the audit. For audits being conducted by third-party providers, |
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| the local jurisdiction must provide written authorization for | 2 |
| the third-party provider to review the books and records of the | 3 |
| taxpayer. No contact may be made by the third-party provider | 4 |
| until the local-jurisdiction authorization is received by the | 5 |
| taxpayer . The notice of audit must specify the tax and time
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| period to be audited and must detail the minimum
documentation | 7 |
| or books and records to be made available to
the auditor. | 8 |
| Audits must be held only during reasonable
times of the day | 9 |
| and, unless impracticable, at times agreed
to by the taxpayer. | 10 |
| The auditor must sign a confidentiality agreement upon request | 11 |
| by the taxpayer, and the taxpayer may require that an audit be | 12 |
| conducted at the taxpayer's place of books and records. Upon | 13 |
| the completion of the audit, the local jurisdiction must issue | 14 |
| an audit closure report to the taxpayer with the results of the | 15 |
| audit. An auditor who determines that there has
been an | 16 |
| overpayment of tax during the course of the audit is
obligated | 17 |
| to identify the overpayment to the taxpayer so that
the | 18 |
| taxpayer can take the necessary steps to recover the
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| overpayment. If the overpayment is the result of the | 20 |
| application
of some or all of the taxpayer's tax payment to an | 21 |
| incorrect
local government entity, the auditor must notify the | 22 |
| correct
local government entity of the taxpayer's application | 23 |
| error.
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| (Source: P.A. 91-920, eff. 1-1-01.)
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| Section 15. The Illinois Municipal Code is amended by |
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| adding Section 8-11-2.5 as follows: | 2 |
| (65 ILCS 5/8-11-2.5 new)
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| Sec. 8-11-2.5. Municipal tax review; requests for | 4 |
| information. | 5 |
| (a) If a municipality has imposed a tax under Section | 6 |
| 8-11-2, then the municipality may conduct an audit of tax | 7 |
| receipts collected from the public utility that is subject to | 8 |
| the tax
or that collects the tax from purchasers on behalf of | 9 |
| the municipality to determine whether the amount of tax that | 10 |
| was paid by the public utility was accurate.
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| (b) Not more than once every 2 years, a municipality that | 12 |
| has imposed a tax under this Act may, subject to the | 13 |
| limitations and protections stated in Section 16-122 of the | 14 |
| Public Utilities Act and in the Local Government Taxpayers' | 15 |
| Bill of Rights Act, request any information from a utility in | 16 |
| the format maintained by the public utility in the ordinary | 17 |
| course of its business that the municipality reasonably | 18 |
| requires in order to perform an audit under subsection (a). The | 19 |
| information that may be requested by the municipality includes, | 20 |
| without limitation: | 21 |
| (1) in an electronic format used by the public utility | 22 |
| in the ordinary course of its business, the database used | 23 |
| by the public utility to determine the amount of tax due to | 24 |
| the municipality; provided, however, that, if the | 25 |
| municipality has requested customer-specific billing, |
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| usage, and load shape data from a public utility that is an | 2 |
| electric utility and has not provided the electric utility | 3 |
| with the verifiable authorization required by Section | 4 |
| 16-122 of the Public Utilities Act, then the electric | 5 |
| utility shall remove from the database all | 6 |
| customer-specific billing, usage, and load shape data | 7 |
| before providing it to the municipality; and | 8 |
| (2) in a format used by the public utility in the | 9 |
| ordinary course of its business, summary data, as needed by | 10 |
| the municipality, to determine the unit consumption of | 11 |
| utility services by providing the gross therms, kilowatts, | 12 |
| minutes or other units of measurement being taxed within | 13 |
| the municipal jurisdiction and the gross revenues | 14 |
| collected and the associated taxes assessed. | 15 |
| (c) Each public utility must provide the information | 16 |
| requested under subsection (b) within: | 17 |
| (1) 60 days after the date of the request if the | 18 |
| population of the requesting municipality is 500,000 or | 19 |
| less; or | 20 |
| (2) 90 days after the date of the request if the | 21 |
| population of the requesting municipality exceeds 500,000. | 22 |
| The time in which a public utility must provide the | 23 |
| information requested under subsection (b) may be extended by | 24 |
| an agreement between the municipality and the public utility. | 25 |
| If a public utility receives, during a single month, | 26 |
| information requests from more than 2 municipalities, or the |
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| aggregate population of the requesting municipalities is | 2 |
| 100,000 customers or more, the public utility is entitled to an | 3 |
| additional 30 days to respond to those requests. The Illinois | 4 |
| Department of Revenue may grant the public utility additional | 5 |
| extensions to respond. | 6 |
| (d) If an audit by the municipality or its agents finds an | 7 |
| error by the public utility in the amount of taxes paid by the | 8 |
| public utility, then the municipality may notify the public | 9 |
| utility of the error. Any such notice must made by the | 10 |
| municipality no later than 4 years after the date the tax | 11 |
| required to be paid under this Law was due or any lesser period | 12 |
| of time that may be specified in the municipal ordinance | 13 |
| imposing the tax. Upon such a notice, the public utility must | 14 |
| submit a written response within 60 days after the date the | 15 |
| notice was postmarked stating that it has corrected the error | 16 |
| on a prospective basis or stating the reason that the error is | 17 |
| inapplicable or inaccurate. The municipality then has 60 days | 18 |
| after the receipt of the public utility's response to review | 19 |
| and contest the conclusion of the public utility. If the | 20 |
| parties are unable to agree on the disposition of the audit | 21 |
| findings within 120 days after the notification of the error to | 22 |
| the public utility, then either party may submit the matter to | 23 |
| the Illinois Department of Revenue for resolution. | 24 |
| (e) No public utility is liable for any error in past | 25 |
| collections and payments that was unknown by it prior to the | 26 |
| audit process unless (i) the error was due to gross negligence |
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| by the public utility in the collection or processing of | 2 |
| required data and (ii) the municipality had not failed to | 3 |
| respond in writing on an accurate and timely basis to any | 4 |
| written request of the public utility to review and correct | 5 |
| information used by the public utility to collect the | 6 |
| municipality's tax if a diligent review of such information by | 7 |
| the municipality reasonably could have been expected to | 8 |
| discover such error. If, however, an error in past collections | 9 |
| or payments resulted in a customer, who should not have owed a | 10 |
| tax to any municipality, having paid a tax to a municipality, | 11 |
| then the customer may, to the extent allowed by section 9-252 | 12 |
| of the Public Utilities Act, recover the tax from the public | 13 |
| utility, and any amount so paid by the public utility may be | 14 |
| deducted by that public utility from any taxes then or | 15 |
| thereafter owed by the public utility to that municipality. | 16 |
| (f) All account specific information provided by a public | 17 |
| utility under this Section may be used only for the purpose of | 18 |
| an audit of taxes conducted under this Section and the | 19 |
| enforcement of any related tax claim. All such information must | 20 |
| be held in strict confidence by the municipality
and its agents | 21 |
| and may not be disclosed to the public under the Freedom of | 22 |
| Information Act or under any other similar statutes allowing | 23 |
| for or requiring public disclosure. | 24 |
| (g) A public utility that collects less than $1,000 | 25 |
| annually in taxes under this Act is exempt from the provisions | 26 |
| of subsections (a) through (e) of this Section. |
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| (h) The Department of Revenue shall adopt any rules that | 2 |
| are required to effectively enforce this Section, and those | 3 |
| rules must be consistent with existing processes applicable to | 4 |
| the Electricity Excise Tax Law. The Department of Revenue has | 5 |
| the exclusive jurisdiction to resolve any disputes arising | 6 |
| under this Section, subject to review by the courts under the | 7 |
| Administrative Review Law. | 8 |
| (i) Any public utility that fails to comply with the | 9 |
| provisions of subsection (c) or (d) of this Section shall pay | 10 |
| for all costs of enforcement by the Illinois Department of | 11 |
| Revenue, including reasonable legal fees.
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| Section 99. Effective date. This Act takes effect upon | 13 |
| becoming law.
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