Full Text of HB2579 103rd General Assembly
HB2579enr 103RD GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Department of Revenue Law of the
Civil | 5 | | Administrative Code of Illinois is amended by changing Section | 6 | | 2505-380 as follows:
| 7 | | (20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47)
| 8 | | Sec. 2505-380. Revocation of or refusal to issue or | 9 | | reissue a certificate of
registration, permit, or license. | 10 | | (a) The Department has the power, after notice and an | 11 | | opportunity for
a hearing, to revoke a certificate of | 12 | | registration, permit, or license
issued by the Department if | 13 | | the holder of the certificate of registration, permit, or
| 14 | | license fails to
file a return, or to pay the tax, fee, | 15 | | penalty, or interest shown in a
filed
return, or to pay any | 16 | | final assessment of tax, fee,
penalty, or interest, as | 17 | | required by the tax or fee Act under which the
certificate
of | 18 | | registration, permit, or license is required or any other tax | 19 | | or fee Act
administered
by the Department.
| 20 | | (b) The Department may refuse to issue, reissue, or renew | 21 | | a certificate of registration, permit, or license authorized | 22 | | to be issued by the Department if a person who is named as the | 23 | | owner, a partner, a corporate officer, or, in the case of a |
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| 1 | | limited liability company, a manager or member, of the | 2 | | applicant on the application for the certificate of | 3 | | registration, permit or license, is or has been named as the | 4 | | owner, a partner, a corporate officer, or in the case of a | 5 | | limited liability company, a manager or member, on the | 6 | | application for the certificate of registration, permit, or | 7 | | license of a person that (i) is in default for moneys due under | 8 | | the tax or fee Act upon which the certificate of registration, | 9 | | permit, or license is required or any other tax or fee Act | 10 | | administered by the Department or (ii) fails to file any | 11 | | return, on or before the due date prescribed for filing that | 12 | | return (including any extensions of time granted by the | 13 | | Department), that the person is required to file under the tax | 14 | | or fee Act upon which the certificate of registration, permit, | 15 | | or license is required or any other tax or fee Act administered | 16 | | by the Department . For purposes of this Section only, in | 17 | | determining whether a person is in default for moneys due, the | 18 | | Department shall include only amounts established as a final | 19 | | liability within the 23 years prior to the date of the | 20 | | Department's notice of refusal to issue or reissue the | 21 | | certificate of registration, permit, or license. For purposes | 22 | | of this Section, "person" means any natural individual, firm, | 23 | | partnership, association, joint stock company, joint | 24 | | adventure, public or private corporation, limited liability | 25 | | company, or a receiver, executor, trustee, guardian or other | 26 | | representative appointed by order of any court. |
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| 1 | | (c) When revoking or refusing to issue or reissue a | 2 | | certificate of registration, permit, or license
issued by the | 3 | | Department, the procedure for notice and hearing used shall be | 4 | | the procedure
provided under the Act pursuant to which the | 5 | | certificate of registration,
permit, or license was issued.
| 6 | | (Source: P.A. 102-40, eff. 6-25-21.)
| 7 | | Section 10. The Retailers' Occupation Tax Act is amended | 8 | | by changing Section 2a as follows: | 9 | | (35 ILCS 120/2a) (from Ch. 120, par. 441a) | 10 | | Sec. 2a. It is unlawful for any person to engage in the | 11 | | business of
selling tangible personal property at retail in | 12 | | this State without a
certificate of registration from the | 13 | | Department. Application
for a certificate of registration | 14 | | shall be made to the Department upon
forms furnished by it. | 15 | | Each such application shall be signed and verified
and shall | 16 | | state: (1) the name and social security number of the
| 17 | | applicant; (2) the address of his principal place
of business; | 18 | | (3) the address of the principal place of business from which
| 19 | | he engages in the business of selling tangible personal | 20 | | property at retail
in this State and the addresses of all other | 21 | | places of business, if any
(enumerating such addresses, if | 22 | | any, in a separate list attached to and
made a part of the | 23 | | application), from which he engages in the business of
selling | 24 | | tangible personal property at retail in this State; (4)
the
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| 1 | | name and address of the person or persons who will be | 2 | | responsible for
filing returns and payment of taxes due under | 3 | | this Act; (5) in the case of a publicly traded corporation, the | 4 | | name and title of the Chief Financial Officer, Chief Operating | 5 | | Officer, and any other officer or employee with responsibility | 6 | | for preparing tax returns under this Act, and, in the
case of
| 7 | | all other corporations, the name, title, and social security | 8 | | number of
each corporate officer; (6) in the case of a limited | 9 | | liability
company, the
name, social security number, and FEIN | 10 | | number of
each
manager and member; and (7) such other | 11 | | information
as the Department may reasonably require. The | 12 | | application shall contain
an acceptance of responsibility | 13 | | signed by the person or persons who will be
responsible for | 14 | | filing returns and payment of the taxes due under this
Act. If | 15 | | the applicant will sell tangible personal property at retail
| 16 | | through vending machines, his application to register shall | 17 | | indicate the
number of vending machines to be so operated. If | 18 | | requested by the Department at any time, that person shall | 19 | | verify the total number of vending machines he or she uses in | 20 | | his or her business of selling tangible personal property at | 21 | | retail. | 22 | | The Department shall provide by rule for an expedited | 23 | | business registration process for remote retailers required to | 24 | | register and file under subsection (b) of Section 2 who use a | 25 | | certified service provider to file their returns under this | 26 | | Act. Such expedited registration process shall allow the |
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| 1 | | Department to register a taxpayer based upon the same | 2 | | registration information required by the Streamlined Sales Tax | 3 | | Governing Board for states participating in the Streamlined | 4 | | Sales Tax Project. | 5 | | The Department may deny a certificate of registration to | 6 | | any applicant
if a person who is named as the owner, a partner, | 7 | | a manager or member of a limited liability
company, or a | 8 | | corporate officer of the applicant on the application for the | 9 | | certificate of registration is or
has been named as the owner, | 10 | | a partner, a manager or member of a limited
liability company, | 11 | | or a corporate officer on the application for the certificate | 12 | | of registration of another retailer
that (i) is in default for | 13 | | moneys due under this Act or any other tax or fee Act | 14 | | administered by the Department or (ii) fails to file any | 15 | | return, on or before the due date prescribed for filing that | 16 | | return (including any extensions of time granted by the | 17 | | Department), that the retailer is required to file under this | 18 | | Act or any other tax or fee Act administered by the Department . | 19 | | For purposes of this paragraph only, in determining whether a | 20 | | person is in default for moneys due, the Department shall | 21 | | include only amounts established as a final liability within | 22 | | the 23 years prior to the date of the Department's notice of | 23 | | denial of a certificate of registration. | 24 | | The Department may require an applicant for a certificate | 25 | | of registration hereunder to, at
the time of filing such | 26 | | application, furnish a bond from a surety company
authorized |
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| 1 | | to do business in the State of Illinois, or an irrevocable
bank | 2 | | letter of credit or a bond signed by 2
personal sureties who | 3 | | have filed, with the Department, sworn statements
disclosing | 4 | | net assets equal to at least 3 times the amount of the bond to
| 5 | | be required of such applicant, or a bond secured by an | 6 | | assignment of a bank
account or certificate of deposit, stocks | 7 | | or bonds, conditioned upon the
applicant paying to the State | 8 | | of Illinois all moneys becoming due under
this Act and under | 9 | | any other State tax law or municipal or county tax
ordinance or | 10 | | resolution under which the certificate of registration that is
| 11 | | issued to the applicant under this Act will permit the | 12 | | applicant to engage
in business without registering separately | 13 | | under such other law, ordinance
or resolution. In making a | 14 | | determination as to whether to require a bond or other | 15 | | security, the Department shall take into consideration whether | 16 | | the owner, any partner, any manager or member of a limited | 17 | | liability company, or a corporate officer of the applicant is | 18 | | or has been the owner, a partner, a manager or member of a | 19 | | limited liability company, or a corporate officer of another | 20 | | retailer that is in default for moneys due under this Act or | 21 | | any other tax or fee Act administered by the Department; and | 22 | | whether the owner, any partner, any manager or member of a | 23 | | limited liability company, or a corporate officer of the | 24 | | applicant is or has been the owner, a partner, a manager or | 25 | | member of a limited liability company, or a corporate officer | 26 | | of another retailer whose certificate of registration has been |
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| 1 | | revoked within the previous 5 years under this Act or any other | 2 | | tax or fee Act administered by the Department. If a bond or | 3 | | other security is required, the Department shall fix the | 4 | | amount of the bond or other security, taking into | 5 | | consideration the amount of money expected to become due from | 6 | | the applicant under this Act and under any other State tax law | 7 | | or municipal or county tax ordinance or resolution under which | 8 | | the certificate of registration that is issued to the | 9 | | applicant under this Act will permit the applicant to engage | 10 | | in business without registering separately under such other | 11 | | law, ordinance, or resolution. The amount of security required | 12 | | by
the Department shall be such as, in its opinion, will | 13 | | protect the State of
Illinois against failure to pay the | 14 | | amount which may become due from the
applicant under this Act | 15 | | and under any other State tax law or municipal or
county tax | 16 | | ordinance or resolution under which the certificate of
| 17 | | registration that is issued to the applicant under this Act | 18 | | will permit the
applicant to engage in business without | 19 | | registering separately under such
other law, ordinance or | 20 | | resolution, but the amount of the security required
by the | 21 | | Department shall not exceed three times the amount of the
| 22 | | applicant's average monthly tax liability, or $50,000.00, | 23 | | whichever amount
is lower. | 24 | | No certificate of registration under this Act shall be | 25 | | issued by the
Department until the applicant provides the | 26 | | Department with satisfactory
security, if required, as herein |
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| 1 | | provided for. | 2 | | Upon receipt of the application for certificate of | 3 | | registration in
proper form, and upon approval by the | 4 | | Department of the security furnished
by the applicant, if | 5 | | required, the Department shall issue to such applicant a
| 6 | | certificate of registration which shall permit the person to | 7 | | whom it is
issued to engage in the business of selling tangible | 8 | | personal property at
retail in this State. The certificate of | 9 | | registration shall be
conspicuously displayed at the place of | 10 | | business which the person so
registered states in his | 11 | | application to be the principal place of business
from which | 12 | | he engages in the business of selling tangible personal | 13 | | property
at retail in this State. | 14 | | No certificate of registration issued prior to July 1, | 15 | | 2017 to a taxpayer who files returns
required by this Act on a | 16 | | monthly basis or renewed prior to July 1, 2017 by a taxpayer | 17 | | who files returns
required by this Act on a monthly basis shall | 18 | | be valid after the expiration
of 5 years from the date of its | 19 | | issuance or last renewal. No certificate of registration | 20 | | issued on or after July 1, 2017 to a taxpayer who files returns
| 21 | | required by this Act on a monthly basis or renewed on or after | 22 | | July 1, 2017 by a taxpayer who files returns
required by this | 23 | | Act on a monthly basis shall be valid after the expiration
of | 24 | | one year from the date of its issuance or last renewal. The | 25 | | expiration
date of a sub-certificate of registration shall be | 26 | | that of the certificate
of registration to which the |
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| 1 | | sub-certificate relates. Prior to July 1, 2017, a certificate | 2 | | of
registration shall automatically be renewed, subject to | 3 | | revocation as
provided by this Act, for an additional 5 years | 4 | | from the date of its
expiration unless otherwise notified by | 5 | | the Department as provided by this
paragraph. On and after | 6 | | July 1, 2017, a certificate of
registration shall | 7 | | automatically be renewed, subject to revocation as
provided by | 8 | | this Act, for an additional one year from the date of its
| 9 | | expiration unless otherwise notified by the Department as | 10 | | provided by this
paragraph. | 11 | | Where a taxpayer to whom a certificate of registration is
| 12 | | issued under this Act is in default to the State of Illinois | 13 | | for delinquent
returns or for moneys due
under this Act or any | 14 | | other State tax law or municipal or county ordinance
| 15 | | administered or enforced by the Department, the Department | 16 | | shall, not less
than 60 days before the expiration date of such | 17 | | certificate of
registration, give notice to the taxpayer to | 18 | | whom the certificate was
issued of the account period of the | 19 | | delinquent returns, the amount of
tax,
penalty and interest | 20 | | due and owing from the
taxpayer, and that the certificate of | 21 | | registration shall not be
automatically renewed upon its | 22 | | expiration date unless the taxpayer, on or
before the date of | 23 | | expiration, has filed and paid the delinquent returns or
paid | 24 | | the defaulted amount in full. A
taxpayer to whom such a notice | 25 | | is issued shall be deemed an applicant for
renewal. The | 26 | | Department shall promulgate regulations establishing
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| 1 | | procedures for taxpayers who file returns on a monthly basis | 2 | | but desire and
qualify to change to a quarterly or yearly | 3 | | filing basis and will no longer
be subject to renewal under | 4 | | this Section, and for taxpayers who file
returns on a yearly or | 5 | | quarterly basis but who desire or are required to
change to a | 6 | | monthly filing basis and will be subject to renewal under
this | 7 | | Section. | 8 | | The Department may in its discretion approve renewal by an | 9 | | applicant
who is in default if, at the time of application for | 10 | | renewal, the applicant
files all of the delinquent returns or | 11 | | pays to the Department such
percentage of the defaulted amount | 12 | | as may be
determined by the Department and agrees in writing to | 13 | | waive all limitations
upon the Department for collection of | 14 | | the remaining defaulted amount to the
Department over a period | 15 | | not to exceed 5 years from the date of renewal of
the | 16 | | certificate; however, no renewal application submitted by an | 17 | | applicant
who is in default shall be approved if the | 18 | | immediately preceding renewal by
the applicant was conditioned | 19 | | upon the installment payment
agreement described in this | 20 | | Section. The payment agreement herein provided
for shall be in | 21 | | addition to and not in lieu of the security that may be | 22 | | required by
this Section of a taxpayer who is no longer | 23 | | considered a prior continuous
compliance taxpayer. The | 24 | | execution of the payment agreement as provided in
this Act | 25 | | shall not toll the accrual of interest at the statutory rate. | 26 | | The Department may suspend a certificate of registration |
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| 1 | | if the Department finds that the person to whom the | 2 | | certificate of registration has been issued knowingly sold | 3 | | contraband cigarettes. | 4 | | A certificate of registration issued under this Act more | 5 | | than 5 years
before January 1, 1990 (the effective date of | 6 | | Public Act 86-383) shall expire and
be subject to the renewal | 7 | | provisions of this Section on the next
anniversary of the date | 8 | | of issuance of such certificate which occurs more
than 6 | 9 | | months after January 1, 1990 (the effective date of Public Act | 10 | | 86-383). A
certificate of registration issued less than 5 | 11 | | years before January 1, 1990 (the effective
date of Public Act | 12 | | 86-383) shall expire and be subject to the
renewal provisions | 13 | | of this Section on the 5th anniversary of the issuance
of the | 14 | | certificate. | 15 | | If the person so registered states that he operates other | 16 | | places of
business from which he engages in the business of | 17 | | selling tangible personal
property at retail in this State, | 18 | | the Department shall furnish him with a
sub-certificate of | 19 | | registration for each such place of business, and the
| 20 | | applicant shall display the appropriate sub-certificate of | 21 | | registration at
each such place of business. All | 22 | | sub-certificates of registration shall
bear the same | 23 | | registration number as that appearing upon the certificate of
| 24 | | registration to which such sub-certificates relate. | 25 | | If the applicant will sell tangible personal property at | 26 | | retail through
vending machines, the Department shall furnish |
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| 1 | | him with a sub-certificate
of registration for each such | 2 | | vending machine, and the applicant shall
display the | 3 | | appropriate sub-certificate of registration on each such
| 4 | | vending machine by attaching the sub-certificate of | 5 | | registration to a
conspicuous part of such vending machine. If | 6 | | a person who is registered to sell tangible personal property | 7 | | at retail through vending machines adds an additional vending | 8 | | machine or additional vending machines to the number of | 9 | | vending machines he or she uses in his or her business of | 10 | | selling tangible personal property at retail, he or she shall | 11 | | notify the Department, on a form prescribed by the Department, | 12 | | to request an additional sub-certificate or additional | 13 | | sub-certificates of registration, as applicable. With each | 14 | | such request, the applicant shall report the number of | 15 | | sub-certificates of registration he or she is requesting as | 16 | | well as the total number of vending machines from which he or | 17 | | she makes retail sales. | 18 | | Where the same person engages in 2 or more businesses of | 19 | | selling
tangible personal property at retail in this State, | 20 | | which businesses are
substantially different in character or | 21 | | engaged in under different trade
names or engaged in under | 22 | | other substantially dissimilar circumstances (so
that it is | 23 | | more practicable, from an accounting, auditing or bookkeeping
| 24 | | standpoint, for such businesses to be separately registered), | 25 | | the
Department may require or permit such person (subject to | 26 | | the same
requirements concerning the furnishing of security as |
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| 1 | | those that are
provided for hereinbefore in this Section as to | 2 | | each application for a
certificate of registration) to apply | 3 | | for and obtain a separate certificate
of registration for each | 4 | | such business or for any of such businesses, under
a single | 5 | | certificate of registration supplemented by related
| 6 | | sub-certificates of registration. | 7 | | Any person who is registered under the Retailers' | 8 | | Occupation Tax Act
as of March 8, 1963, and who, during the | 9 | | 3-year period immediately prior to
March 8, 1963, or during a | 10 | | continuous 3-year period part of which passed
immediately | 11 | | before and the remainder of which passes immediately after
| 12 | | March 8, 1963, has been so registered continuously and who is | 13 | | determined by
the Department not to have been either | 14 | | delinquent or deficient in the
payment of tax liability during | 15 | | that period under this Act or under any
other State tax law or | 16 | | municipal or county tax ordinance or resolution
under which | 17 | | the certificate of registration that is issued to the
| 18 | | registrant under this Act will permit the registrant to engage | 19 | | in business
without registering separately under such other | 20 | | law, ordinance or
resolution, shall be considered to be a | 21 | | Prior Continuous Compliance
taxpayer. Also any taxpayer who | 22 | | has, as verified by the Department,
faithfully and | 23 | | continuously complied with the condition of his bond or
other | 24 | | security under the provisions of this Act for a period of 3
| 25 | | consecutive years shall be considered to be a Prior Continuous | 26 | | Compliance
taxpayer. |
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| 1 | | Every Prior Continuous Compliance taxpayer shall be exempt | 2 | | from all
requirements under this Act concerning the furnishing | 3 | | of a bond or other security as a
condition precedent to his | 4 | | being authorized to engage in the business of
selling tangible | 5 | | personal property at retail in this State. This exemption
| 6 | | shall continue for each such taxpayer until such time as he may | 7 | | be
determined by the Department to be delinquent in the filing | 8 | | of any returns,
or is determined by the Department (either | 9 | | through the Department's
issuance of a final assessment which | 10 | | has become final under the Act, or by
the taxpayer's filing of | 11 | | a return which admits tax that is not paid to be
due) to be | 12 | | delinquent or deficient in the paying of any tax under this Act
| 13 | | or under any other State tax law or municipal or county tax | 14 | | ordinance or
resolution under which the certificate of | 15 | | registration that is issued to
the registrant under this Act | 16 | | will permit the registrant to engage in
business without | 17 | | registering separately under such other law, ordinance or
| 18 | | resolution, at which time that taxpayer shall become subject | 19 | | to all the
financial responsibility requirements of this Act | 20 | | and, as a condition of
being allowed to continue to engage in | 21 | | the business of selling tangible
personal property at retail, | 22 | | may be required to post bond or other
acceptable security with | 23 | | the Department covering liability which such
taxpayer may | 24 | | thereafter incur. Any taxpayer who fails to pay an admitted or
| 25 | | established liability under this Act may also be required to | 26 | | post bond or
other acceptable security with this Department |
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| 1 | | guaranteeing the payment of
such admitted or established | 2 | | liability. | 3 | | No certificate of registration shall be issued to any | 4 | | person who is in
default to the State of Illinois for moneys | 5 | | due under this Act or under any
other State tax law or | 6 | | municipal or county tax ordinance or resolution
under which | 7 | | the certificate of registration that is issued to the | 8 | | applicant
under this Act will permit the applicant to engage | 9 | | in business without
registering separately under such other | 10 | | law, ordinance or resolution. | 11 | | Any person aggrieved by any decision of the Department | 12 | | under this
Section may, within 20 days after notice of such | 13 | | decision, protest and
request a hearing, whereupon the | 14 | | Department shall give notice to such
person of the time and | 15 | | place fixed for such hearing and shall hold a
hearing in | 16 | | conformity with the provisions of this Act and then issue its
| 17 | | final administrative decision in the matter to such person. In | 18 | | the absence
of such a protest within 20 days, the Department's | 19 | | decision shall become
final without any further determination | 20 | | being made or notice given. | 21 | | With respect to security other than bonds (upon which the | 22 | | Department may
sue in the event of a forfeiture), if the | 23 | | taxpayer fails to pay, when due,
any amount whose payment such | 24 | | security guarantees, the Department shall,
after such | 25 | | liability is admitted by the taxpayer or established by the
| 26 | | Department through the issuance of a final assessment that has |
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| 1 | | become final
under the law, convert the security which that | 2 | | taxpayer has furnished into
money for the State, after first | 3 | | giving the taxpayer at least 10 days'
written notice, by | 4 | | registered or certified mail, to pay the liability or
forfeit | 5 | | such security to the Department. If the security consists of | 6 | | stocks
or bonds or other securities which are listed on a | 7 | | public exchange, the
Department shall sell such securities | 8 | | through such public exchange. If
the security consists of an | 9 | | irrevocable bank letter of credit, the
Department shall | 10 | | convert the security in the manner provided for in the
Uniform | 11 | | Commercial Code. If the security consists of a bank | 12 | | certificate of
deposit, the Department shall convert the | 13 | | security into money by demanding
and collecting the amount of | 14 | | such bank certificate of deposit from the bank
which issued | 15 | | such certificate. If the security consists of a type of stocks
| 16 | | or other securities which are not listed on a public exchange, | 17 | | the
Department shall sell such security to the highest and | 18 | | best bidder after
giving at least 10 days' notice of the date, | 19 | | time and place of the intended
sale by publication in the | 20 | | "State Official Newspaper". If the Department
realizes more | 21 | | than the amount of such liability from the security, plus the
| 22 | | expenses incurred by the Department in converting the security | 23 | | into money,
the Department shall pay such excess to the | 24 | | taxpayer who furnished such
security, and the balance shall be | 25 | | paid into the State Treasury. | 26 | | The Department shall discharge any surety and shall |
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| 1 | | release and return
any security deposited, assigned, pledged | 2 | | or otherwise provided to it by
a taxpayer under this Section | 3 | | within 30 days after: | 4 | | (1) such taxpayer becomes a Prior Continuous | 5 | | Compliance taxpayer; or | 6 | | (2) such taxpayer has ceased to collect receipts on | 7 | | which he is required
to remit tax to the Department, has | 8 | | filed a final tax return, and has paid
to the Department an | 9 | | amount sufficient to discharge his remaining tax
| 10 | | liability, as determined by the Department, under this Act | 11 | | and under every
other State tax law or municipal or county | 12 | | tax ordinance or resolution
under which the certificate of | 13 | | registration issued under this Act permits
the registrant | 14 | | to engage in business without registering separately under
| 15 | | such other law, ordinance or resolution. The Department | 16 | | shall make a final
determination of the taxpayer's | 17 | | outstanding tax liability as expeditiously
as possible | 18 | | after his final tax return has been filed; if the | 19 | | Department
cannot make such final determination within 45 | 20 | | days after receiving the
final tax return, within such | 21 | | period it shall so notify the taxpayer,
stating its | 22 | | reasons therefor. | 23 | | (Source: P.A. 101-31, eff. 6-28-19; 102-40, eff. 6-25-21.)
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