Rep. Monica Bristow

Filed: 5/10/2018





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2    AMENDMENT NO. ______. Amend Senate Bill 3285 on page 3,
3immediately below line 13, by inserting the following:
4    "Section 900. The Retailers' Occupation Tax Act is amended
5by changing Section 1f as follows:
6    (35 ILCS 120/1f)  (from Ch. 120, par. 440f)
7    Sec. 1f. Except for High Impact Businesses, the exemption
8stated in Sections 1d and 1e of this Act shall only apply to
9business enterprises which:
10        (1) either (i) make investments which cause the
11    creation of a minimum of 200 full-time equivalent jobs in
12    Illinois or (ii) make investments which cause the retention
13    of a minimum of 2000 full-time jobs in Illinois or (iii)
14    make investments of a minimum of $40,000,000 and retain at
15    least 90% of the jobs in place on the date on which the
16    exemption is granted and for the duration of the exemption;



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1    and
2        (2) are located in an Enterprise Zone established
3    pursuant to the Illinois Enterprise Zone Act; and
4        (3) are certified by the Department of Commerce and
5    Economic Opportunity as complying with the requirements
6    specified in clauses (1) and (2).
7    In addition, from March 1, 2010 to July 31, 2012, the
8exemption stated in Sections 1d and 1e of this Act shall also
9apply to a business enterprise which (i) complied with the
10requirements specified in clause (1) above as of March 1, 2010,
11(ii) receives certification from the Department of Commerce and
12Economic Opportunity, (iii) was a Department of Commerce and
13Economic Opportunity certified business enterprise in 2009,
14and (iv) retained a minimum of 500 full-time equivalent jobs in
15Illinois in 2009 and 2010, 675 full-time equivalent jobs in
16Illinois in 2011, 850 full-time equivalent jobs in Illinois in
172012, and 1,000 full-time equivalent jobs in Illinois in 2013;
18those jobs must have been created in the manufacturing sector
19as defined by the North American Industry Classification
21    Any business enterprise seeking to avail itself of the
22exemptions stated in Sections 1d or 1e, or both, shall make
23application to the Department of Commerce and Economic
24Opportunity in such form and providing such information as may
25be prescribed by the Department of Commerce and Economic
26Opportunity. However, no business enterprise shall be



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1required, as a condition for certification under clause (3) (4)
2of this Section, to attest that its decision to invest under
3clause (1) of this Section and to locate under clause (2) of
4this Section is predicated upon the availability of the
5exemptions authorized by Sections 1d or 1e.
6    The Department of Commerce and Economic Opportunity shall
7determine whether the business enterprise meets the criteria
8prescribed in this Section. If the Department of Commerce and
9Economic Opportunity determines that such business enterprise
10meets the criteria, it shall issue a certificate of eligibility
11for exemption to the business enterprise in such form as is
12prescribed by the Department of Revenue. The Department of
13Commerce and Economic Opportunity shall act upon such
14certification requests within 60 days after receipt of the
15application, and shall file with the Department of Revenue a
16copy of each certificate of eligibility for exemption.
17    The Department of Commerce and Economic Opportunity shall
18have the power to promulgate rules and regulations to carry out
19the provisions of this Section including the power to define
20the amounts and types of eligible investments not specified in
21this Section which business enterprises must make in order to
22receive the exemptions stated in Sections 1d and 1e of this
23Act; and to require that any business enterprise that is
24granted a tax exemption repay the exempted tax if the business
25enterprise fails to comply with the terms and conditions of the



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1    Such certificate of eligibility for exemption shall be
2presented by the business enterprise to its supplier when
3making the initial purchase of tangible personal property for
4which an exemption is granted by Section 1d or Section 1e, or
5both, together with a certification by the business enterprise
6that such tangible personal property is exempt from taxation
7under Section 1d or Section 1e and by indicating the exempt
8status of each subsequent purchase on the face of the purchase
10    The Department of Commerce and Economic Opportunity shall
11determine the period during which such exemption from the taxes
12imposed under this Act is in effect which shall not exceed 20
14(Source: P.A. 98-463, eff. 8-16-13.)
15    Section 999. Effective date. This Act takes effect upon
16becoming law.".