Full Text of SB2900 97th General Assembly
SB2900sam002 97TH GENERAL ASSEMBLY | Sen. Terry Link Filed: 3/26/2012
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| 1 | | AMENDMENT TO SENATE BILL 2900
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2900, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 1. Short title. This Act may be cited as the | 6 | | Cigarette Machine Use Tax Act. | 7 | | Section 5. Definitions. | 8 | | "Cigarette machine" means any machine, equipment, or | 9 | | device used to make, manufacture, or fabricate a product that | 10 | | is made or derived from tobacco and rolled into a tube. | 11 | | "Cigarette machine operator" means any person who offers a | 12 | | cigarette machine for use to the general public on his or her | 13 | | premises in this State and is licensed by the Department as a | 14 | | cigarette machine operator under Section 15 of this Act. | 15 | | "Department" means the Department of Revenue. |
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| 1 | | Section 10. Tax imposed. | 2 | | (a) A tax is imposed upon all persons engaged in business | 3 | | as cigarette machine operators. The tax is imposed at the rate | 4 | | of $7.78 for every 200 tubes used in the machine. The tax | 5 | | imposed under this Section shall be collected and paid to the | 6 | | Department by the cigarette machine operator. | 7 | | (b) The assessment payment obligation set forth in | 8 | | subsection (a) may be transferred by the cigarette machine | 9 | | operator to the manufacturer of the machine described in | 10 | | subsection (a) by a written agreement signed by the cigarette | 11 | | machine operator and the manufacturer of the machine and | 12 | | approved by the Department. | 13 | | Section 15. License required. | 14 | | (a) No person may engage in business as a cigarette machine | 15 | | operator without first having obtained a license therefor from | 16 | | the Department. Applications for a license shall be made to the | 17 | | Department on a form furnished and prescribed by the | 18 | | Department. Each applicant for a license under this Section | 19 | | shall furnish to the Department on the form signed and verified | 20 | | by the applicant under penalty of perjury the following | 21 | | information: | 22 | | (1) the name and address of the applicant; | 23 | | (2) the address of the location at which the applicant | 24 | | proposes to
engage in business as a cigarette machine | 25 | | operator in this State; and |
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| 1 | | (3) such other additional information as the | 2 | | Department may lawfully
require by its rules and | 3 | | regulations. | 4 | | (b) The annual license fee payable to the Department for | 5 | | each cigarette machine operator's license is $250. | 6 | | (c) It shall be unlawful for a cigarette machine operator | 7 | | to permit the use of such machine within the State unless the | 8 | | license fee has been paid and is evidenced by a license | 9 | | conspicuously affixed to the machine. Each cigarette machine | 10 | | operator doing business in the State on the effective date of | 11 | | this amendatory Act of the 97th General Assembly shall register | 12 | | with the Department within 30 days after the effective date of | 13 | | this amendatory Act of the 97th General Assembly. | 14 | | (d) Notwithstanding the foregoing, no cigarette machine | 15 | | operator shall offer a cigarette machine for use unless such | 16 | | machine is constructed and maintained to allow the cigarette | 17 | | machine operator or manufacturer thereof to maintain an | 18 | | electronic count of the number of cigarette tubes used in that | 19 | | machine. In order to verify the payment of the assessment | 20 | | imposed in Section 10 of this Act, the cigarette machine | 21 | | operator shall report to the Department, on a return provided | 22 | | by the Department, the total number of tubes used in each | 23 | | machine during the preceding month. | 24 | | Section 20. Application of Retailers' Occupation Tax | 25 | | provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, |
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| 1 | | 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 13 | 2 | | of the Retailers' Occupation Tax Act that are not inconsistent | 3 | | with this Act apply, as far as practicable, to the tax imposed | 4 | | by this Act to the same extent as if those provisions were | 5 | | included in this Act. References in the incorporated Sections | 6 | | of the Retailers' Occupation Tax Act to retailers, to sellers, | 7 | | or to persons engaged in the business of selling tangible | 8 | | personal property mean cigarette machine operators. | 9 | | Section 30. Hearing; notice. | 10 | | (a) The Department may adopt and enforce any reasonable | 11 | | rule to administer and enforce the tax imposed by this Act. | 12 | | (b) Whenever the Department is required to provide notice | 13 | | to a cigarette machine operator under this Act, the notice may | 14 | | be personally served or given by United States certified or | 15 | | registered mail, addressed to the operator concerned at his or | 16 | | her last known address, and proof of this mailing is sufficient | 17 | | for the purposes of this Act. In the case of a notice of | 18 | | hearing, the Department must mail the notice at least 7 days | 19 | | prior to the date fixed for the hearing. | 20 | | (c) All hearings provided by the Department under this Act | 21 | | with respect to or concerning a operator having his or her | 22 | | principal place of business in this State other than in Cook | 23 | | County must be held at the Department's office nearest to the | 24 | | location of the operator's principal place of business. If the | 25 | | operator has his or her principal place of business in Cook |
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| 1 | | County, then the hearing must be held in Cook County. If the | 2 | | operator does not have his or her principal place of business | 3 | | in this State, then the hearing must be held in Sangamon | 4 | | County. | 5 | | (d) If any proceeding under this Act has been begun by the | 6 | | Department or by a person subject thereto and that person | 7 | | subsequently dies or becomes a person under legal disability | 8 | | before the proceeding has been concluded, then the legal | 9 | | representative of the deceased person or person under legal | 10 | | disability shall notify the Department of the death or legal | 11 | | disability. The Department must substitute the legal | 12 | | representative, as such, in place of and for the person. Within | 13 | | 20 days after notice to the legal representative of the time | 14 | | fixed for that purpose, the proceeding may proceed in all | 15 | | respects and with like effect as though the person had not died | 16 | | or become a person under legal disability. | 17 | | Section 35. Administrative procedures. The Illinois | 18 | | Administrative Procedure Act is expressly adopted and applies | 19 | | to all administrative rules and procedures of the Department | 20 | | under this Act, except that: (1) paragraph (b) of Section 4 of | 21 | | the Illinois Administrative Procedure Act does not apply to | 22 | | final orders, decisions, and opinions of the Department; (2) | 23 | | subparagraph (a)(2) of Section 4 of the Illinois Administrative | 24 | | Procedure Act does not apply to forms established by the | 25 | | Department for use under this Act; and (3) the provisions of |
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| 1 | | Section 13 of the Illinois Administrative Procedure Act | 2 | | regarding proposals for decision are excluded and not | 3 | | applicable to the Department under this Act. | 4 | | Section 40. Review under the Administrative Review Law. | 5 | | (a) The circuit court of any county in which a hearing is | 6 | | held has the power to review all final administrative decisions | 7 | | of the Department in administering the tax imposed under this | 8 | | Act. If, however, the administrative proceeding that is to be | 9 | | reviewed judicially is a claim for refund proceeding commenced | 10 | | under this Act and Section 2a of the State Officers and | 11 | | Employees Money Disposition Act, the circuit court having | 12 | | jurisdiction over the action for judicial review under this | 13 | | Section and under the Administrative Review Law is the same | 14 | | court that entered the temporary restraining order or | 15 | | preliminary injunction that is provided for in that Section 2a, | 16 | | and that enables the claim proceeding to be processed and | 17 | | disposed of as a claim for refund proceeding other than as a | 18 | | claim for credit proceeding. | 19 | | (b) The provisions of the Administrative Review Law apply | 20 | | to and govern all proceedings for the judicial review of final | 21 | | administrative decisions of the Department under this Title. | 22 | | The term "administrative decision" is defined as in Section | 23 | | 3-101 of the Code of Civil Procedure. | 24 | | (c) Service of summons issued in any action to review a | 25 | | final administrative decision upon the Director or Assistant |
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| 1 | | Director of Revenue shall be service upon the Department. The | 2 | | Department shall certify the record of its proceedings if the | 3 | | taxpayer pays to it the sum of $0.75 per page of testimony | 4 | | taken before the Department and $0.25 per page of all other | 5 | | matters contained in the record, except that these charges may | 6 | | be waived if the Department is satisfied that the aggrieved | 7 | | party cannot afford to pay these charges.".
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