Full Text of SB3322 99th General Assembly
SB3322sam001 99TH GENERAL ASSEMBLY | Sen. Pamela J. Althoff Filed: 3/16/2016
| | 09900SB3322sam001 | | LRB099 16693 HLH 46119 a |
|
| 1 | | AMENDMENT TO SENATE BILL 3322
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3322 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Retailers' Occupation Tax Act is amended by | 5 | | changing Section 11 as follows:
| 6 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
| 7 | | Sec. 11. All information received by the Department from | 8 | | returns filed
under this Act, or from any investigation | 9 | | conducted under this Act, shall
be confidential, except for | 10 | | official purposes, and any person who divulges
any such | 11 | | information in any manner, except in accordance with a proper
| 12 | | judicial order or as otherwise provided by law, shall be guilty | 13 | | of a Class
B misdemeanor with a fine not to exceed $7,500.
| 14 | | Nothing in this Act prevents the Director of Revenue from | 15 | | publishing or
making available to the public the names and | 16 | | addresses of persons filing
returns under this Act, or |
| | | 09900SB3322sam001 | - 2 - | LRB099 16693 HLH 46119 a |
|
| 1 | | reasonable statistics concerning the operation
of the tax by | 2 | | grouping the contents of returns so the information in any
| 3 | | individual return is not disclosed.
| 4 | | Nothing in this Act prevents the Director of Revenue from | 5 | | divulging to
the United States Government or the government of | 6 | | any other state, or any
officer or agency thereof, for | 7 | | exclusively official purposes, information
received by the | 8 | | Department in administering this Act, provided that such
other | 9 | | governmental agency agrees to divulge requested tax | 10 | | information to
the Department.
| 11 | | The Department's furnishing of information derived from a | 12 | | taxpayer's
return or from an investigation conducted under this | 13 | | Act to the surety on a
taxpayer's bond that has been furnished | 14 | | to the Department under this Act,
either to provide notice to | 15 | | such surety of its potential liability under
the bond or, in | 16 | | order to support the Department's demand for payment from
such | 17 | | surety under the bond, is an official purpose within the | 18 | | meaning of
this Section.
| 19 | | The furnishing upon request of information obtained by the | 20 | | Department
from returns filed under this Act or investigations | 21 | | conducted under this
Act to the Illinois Liquor Control | 22 | | Commission for official use is deemed to
be an official purpose | 23 | | within the meaning of this Section.
| 24 | | Notice to a surety of potential liability shall not be | 25 | | given unless the
taxpayer has first been notified, not less | 26 | | than 10 days prior thereto, of
the Department's intent to so |
| | | 09900SB3322sam001 | - 3 - | LRB099 16693 HLH 46119 a |
|
| 1 | | notify the surety.
| 2 | | The furnishing upon request of the Auditor General, or his | 3 | | authorized agents,
for official use, of returns filed and | 4 | | information related thereto under
this Act is deemed to be an | 5 | | official purpose within the meaning of this
Section.
| 6 | | Where an appeal or a protest has been filed on behalf of a | 7 | | taxpayer, the
furnishing upon request of the attorney for the | 8 | | taxpayer of returns filed
by the taxpayer and information | 9 | | related thereto under this Act is deemed
to be an official | 10 | | purpose within the meaning of this Section.
| 11 | | The furnishing of financial information to a municipality | 12 | | or county , upon request of the chief executive officer Chief
| 13 | | Executive thereof, is an official purpose within the meaning of | 14 | | this Section,
provided the municipality or county agrees in
| 15 | | writing to the requirements of this Section. Information | 16 | | provided to municipalities and counties under this paragraph | 17 | | shall be limited to: (1) the business name; (2) the business | 18 | | address; (3) the standard classification number assigned to the | 19 | | business; (4) net revenue distributed to the requesting | 20 | | municipality or county that is directly related to the | 21 | | requesting municipality's or county's local share of the | 22 | | proceeds under the Use Tax Act, the Service Use Tax Act, the | 23 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 24 | | Act distributed from the Local Government Tax Fund , and, if | 25 | | applicable, any locally imposed retailers' occupation tax or | 26 | | service occupation tax; and (5) (4) a listing of all businesses |
| | | 09900SB3322sam001 | - 4 - | LRB099 16693 HLH 46119 a |
|
| 1 | | within the requesting municipality or county by account | 2 | | identification number and address. On and after July 1, 2015, | 3 | | the furnishing of financial information to municipalities and | 4 | | counties under this paragraph may be by electronic means.
| 5 | | Information so provided shall be subject to all | 6 | | confidentiality provisions
of this Section. The written | 7 | | agreement shall provide for reciprocity,
limitations on | 8 | | access, disclosure, and procedures for requesting information. | 9 | | Only the chief executive officer of the municipality or county | 10 | | may initiate the written agreement with the Department. | 11 | | Information provided to the municipality or county under this | 12 | | Section may be shared with or viewed only by persons who are | 13 | | directly involved in the financial operations of the | 14 | | municipality or county, including attorneys or accountants | 15 | | retained by the municipality or county. The information | 16 | | provided shall not, however, be shared with or viewed by any | 17 | | person who is compensated by the municipality or county for | 18 | | services rendered on a contingent basis or any other similar | 19 | | method that may impair that person's independence or the | 20 | | perception of that person's independence. The chief executive | 21 | | officer shall provide the Department with a list of names and | 22 | | official titles of persons designated by him or her as persons | 23 | | exclusively authorized to request, view, or receive, on his or | 24 | | her behalf, the financial information so provided. The | 25 | | information provided by the Department shall not be viewed by | 26 | | or shared with anyone who is not on the list. No person shall |
| | | 09900SB3322sam001 | - 5 - | LRB099 16693 HLH 46119 a |
|
| 1 | | be eligible to receive or view the information provided under | 2 | | this Section unless that person enters into a written agreement | 3 | | to be bound by the confidentiality provisions of this Section | 4 | | and a copy of such written agreement is provided by the | 5 | | municipality or county to the Department. In addition, a | 6 | | municipality or county must also provide the Department with a | 7 | | copy of any compensation agreement it has with persons who are | 8 | | not employees of the municipality or county as a condition of | 9 | | the municipality or county sharing with that person information | 10 | | provided by the Department under this Section. The written | 11 | | agreement may be canceled by either the Department or the chief | 12 | | executive officer at any time and shall be canceled in the | 13 | | event of any unauthorized use or disclosure of the information | 14 | | obtained pursuant to the written agreement or failure to abide | 15 | | by the procedures set forth in the agreement by the Department | 16 | | for safeguarding the confidentiality of such information.
| 17 | | The Department may make available to the Board of Trustees | 18 | | of any Metro
East Mass Transit District information contained | 19 | | on transaction reporting
returns required to be filed under | 20 | | Section 3 of this Act that report sales made
within the | 21 | | boundary of the taxing authority of that Metro East Mass | 22 | | Transit
District, as provided in Section 5.01 of the Local Mass | 23 | | Transit District Act.
The disclosure shall be made pursuant to | 24 | | a written agreement between the
Department and the Board of | 25 | | Trustees of a Metro East Mass Transit District,
which is an | 26 | | official purpose within the meaning of this Section. The |
| | | 09900SB3322sam001 | - 6 - | LRB099 16693 HLH 46119 a |
|
| 1 | | written
agreement between the Department and the Board of | 2 | | Trustees of a Metro East
Mass Transit District shall provide | 3 | | for reciprocity, limitations on access,
disclosure, and | 4 | | procedures for requesting information. Information so provided
| 5 | | shall be subject to all confidentiality provisions of this | 6 | | Section.
| 7 | | The Director may make available to any State agency, | 8 | | including the
Illinois Supreme Court, which licenses persons to | 9 | | engage in any occupation,
information that a person licensed by | 10 | | such agency has failed to file
returns under this Act or pay | 11 | | the tax, penalty and interest shown therein,
or has failed to | 12 | | pay any final assessment of tax, penalty or interest due
under | 13 | | this Act.
The Director may make available to any State agency, | 14 | | including the Illinois
Supreme
Court, information regarding | 15 | | whether a bidder, contractor, or an affiliate of a
bidder or
| 16 | | contractor has failed to collect and remit Illinois Use tax on | 17 | | sales into
Illinois, or any tax
under this Act or pay the tax, | 18 | | penalty, and interest shown therein, or has
failed to pay any
| 19 | | final assessment of tax, penalty, or interest due under this | 20 | | Act, for the
limited purpose of
enforcing bidder and contractor | 21 | | certifications. The Director may make available
to units
of | 22 | | local government and school districts that require bidder and | 23 | | contractor
certifications,
as set forth in Sections 50-11 and | 24 | | 50-12 of the Illinois Procurement Code,
information
regarding | 25 | | whether a bidder, contractor, or an affiliate of a bidder or
| 26 | | contractor has failed
to collect and remit Illinois Use tax on |
| | | 09900SB3322sam001 | - 7 - | LRB099 16693 HLH 46119 a |
|
| 1 | | sales into Illinois, file returns under
this Act, or
pay the | 2 | | tax, penalty, and interest shown therein, or has failed to pay | 3 | | any final
assessment
of tax, penalty, or interest due under | 4 | | this Act, for the limited purpose of
enforcing bidder
and | 5 | | contractor certifications. For purposes of this Section, the | 6 | | term
"affiliate" means any
entity that (1) directly, | 7 | | indirectly, or constructively controls another
entity,
(2) is | 8 | | directly,
indirectly, or constructively controlled by another | 9 | | entity, or (3) is subject
to
the control of
a common entity. | 10 | | For purposes of this Section, an entity controls another
entity
| 11 | | if it owns,
directly or individually, more than 10% of the | 12 | | voting securities of that
entity.
As used in
this Section, the | 13 | | term "voting security" means a security that (1) confers upon
| 14 | | the holder
the right to vote for the election of members of the | 15 | | board of directors or
similar governing
body of the business or | 16 | | (2) is convertible into, or entitles the holder to
receive upon | 17 | | its
exercise, a security that confers such a right to vote. A | 18 | | general partnership
interest is a
voting security.
| 19 | | The Director may make available to any State agency, | 20 | | including the
Illinois
Supreme Court, units of local | 21 | | government, and school districts, information
regarding
| 22 | | whether a bidder or contractor is an affiliate of a person who | 23 | | is not
collecting
and
remitting Illinois Use taxes for the | 24 | | limited purpose of enforcing bidder and
contractor
| 25 | | certifications.
| 26 | | The Director may also make available to the Secretary of |
| | | 09900SB3322sam001 | - 8 - | LRB099 16693 HLH 46119 a |
|
| 1 | | State
information that a limited liability company, which has | 2 | | filed articles of
organization with the Secretary of State, or | 3 | | corporation which has been
issued a certificate of | 4 | | incorporation by the Secretary of State has failed to
file | 5 | | returns under this Act or pay the tax, penalty and interest | 6 | | shown therein,
or has failed to pay any final assessment of | 7 | | tax, penalty or interest due under
this Act. An assessment is | 8 | | final when all proceedings in court for review of
such | 9 | | assessment have terminated or the time for the taking thereof | 10 | | has expired
without such proceedings being instituted.
| 11 | | The Director shall make available for public inspection in | 12 | | the Department's
principal office and for publication, at cost, | 13 | | administrative decisions issued
on or after January 1, 1995. | 14 | | These decisions are to be made available in a
manner so that | 15 | | the following taxpayer information is not disclosed:
| 16 | | (1) The names, addresses, and identification numbers | 17 | | of the taxpayer,
related entities, and employees.
| 18 | | (2) At the sole discretion of the Director, trade | 19 | | secrets
or other confidential information identified as | 20 | | such by the taxpayer, no later
than 30 days after receipt | 21 | | of an administrative decision, by such means as the
| 22 | | Department shall provide by rule.
| 23 | | The Director shall determine the appropriate extent of the | 24 | | deletions allowed
in paragraph (2). In the event the taxpayer | 25 | | does not submit deletions, the
Director shall make only the | 26 | | deletions specified in paragraph (1).
|
| | | 09900SB3322sam001 | - 9 - | LRB099 16693 HLH 46119 a |
|
| 1 | | The Director shall make available for public inspection and | 2 | | publication an
administrative decision within 180 days after | 3 | | the issuance of the
administrative decision. The term | 4 | | "administrative decision" has the same
meaning as defined in | 5 | | Section 3-101 of Article III of the Code of Civil
Procedure. | 6 | | Costs collected under this Section shall be paid into the Tax
| 7 | | Compliance and Administration Fund.
| 8 | | Nothing contained in this Act shall prevent the Director | 9 | | from divulging
information to any person pursuant to a request | 10 | | or authorization made by the
taxpayer or by an authorized | 11 | | representative of the taxpayer.
| 12 | | For the purposes of this Section "chief executive officer" | 13 | | means the mayor of a city, the village board president of a | 14 | | village, the mayor or president of an incorporated town, the | 15 | | county executive of a county that has adopted the county | 16 | | executive form of government, the president of the board of | 17 | | commissioners of Cook County, or the chairperson of the county | 18 | | board or board of county commissioners of any other county. | 19 | | (Source: P.A. 98-1058, eff. 1-1-15 .)".
|
|