Full Text of HB5598 99th General Assembly
HB5598enr 99TH 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 | | 2505-190 as follows:
| 7 | | (20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)
| 8 | | Sec. 2505-190. Tax Compliance and Administration Fund. | 9 | | (a) Amounts
deposited into the Tax Compliance and
| 10 | | Administration Fund, a special fund in the State treasury that | 11 | | is hereby
created, must be appropriated to the Department to
| 12 | | reimburse the Department for its costs of collecting, | 13 | | administering, and
enforcing the tax laws that provide for | 14 | | deposits into the Fund. Moneys in the Fund shall consist of | 15 | | deposits provided for in tax laws, reimbursements, or other | 16 | | payments received from units of local government for | 17 | | administering a local tax or fee on behalf of the unit of local | 18 | | government in accordance with the Local Tax Collection Act, or | 19 | | other payments designated for deposit into the Fund.
| 20 | | (b) As soon as possible after July 1, 2015, and as soon as | 21 | | possible after each July 1 thereafter, the Director of the | 22 | | Department of Revenue shall certify the balance in the Tax | 23 | | Compliance and Administration Fund as of July 1, less any |
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| 1 | | amounts obligated, and the State Comptroller shall order | 2 | | transferred and the State Treasurer shall transfer from the Tax | 3 | | Compliance and Administration Fund to the General Revenue Fund | 4 | | the amount certified that exceeds $2,500,000. | 5 | | (Source: P.A. 98-1098, eff. 8-26-14.)
| 6 | | Section 10. The Retailers' Occupation Tax Act is amended by | 7 | | changing Section 11 as follows:
| 8 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
| 9 | | Sec. 11. All information received by the Department from | 10 | | returns filed
under this Act, or from any investigation | 11 | | conducted under this Act, shall
be confidential, except for | 12 | | official purposes, and any person who divulges
any such | 13 | | information in any manner, except in accordance with a proper
| 14 | | judicial order or as otherwise provided by law, shall be guilty | 15 | | of a Class
B misdemeanor with a fine not to exceed $7,500.
| 16 | | Nothing in this Act prevents the Director of Revenue from | 17 | | publishing or
making available to the public the names and | 18 | | addresses of persons filing
returns under this Act, or | 19 | | reasonable statistics concerning the operation
of the tax by | 20 | | grouping the contents of returns so the information in any
| 21 | | individual return is not disclosed.
| 22 | | Nothing in this Act prevents the Director of Revenue from | 23 | | divulging to
the United States Government or the government of | 24 | | any other state, or any
officer or agency thereof, for |
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| 1 | | exclusively official purposes, information
received by the | 2 | | Department in administering this Act, provided that such
other | 3 | | governmental agency agrees to divulge requested tax | 4 | | information to
the Department.
| 5 | | The Department's furnishing of information derived from a | 6 | | taxpayer's
return or from an investigation conducted under this | 7 | | Act to the surety on a
taxpayer's bond that has been furnished | 8 | | to the Department under this Act,
either to provide notice to | 9 | | such surety of its potential liability under
the bond or, in | 10 | | order to support the Department's demand for payment from
such | 11 | | surety under the bond, is an official purpose within the | 12 | | meaning of
this Section.
| 13 | | The furnishing upon request of information obtained by the | 14 | | Department
from returns filed under this Act or investigations | 15 | | conducted under this
Act to the Illinois Liquor Control | 16 | | Commission for official use is deemed to
be an official purpose | 17 | | within the meaning of this Section.
| 18 | | Notice to a surety of potential liability shall not be | 19 | | given unless the
taxpayer has first been notified, not less | 20 | | than 10 days prior thereto, of
the Department's intent to so | 21 | | notify the surety.
| 22 | | The furnishing upon request of the Auditor General, or his | 23 | | authorized agents,
for official use, of returns filed and | 24 | | information related thereto under
this Act is deemed to be an | 25 | | official purpose within the meaning of this
Section.
| 26 | | Where an appeal or a protest has been filed on behalf of a |
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| 1 | | taxpayer, the
furnishing upon request of the attorney for the | 2 | | taxpayer of returns filed
by the taxpayer and information | 3 | | related thereto under this Act is deemed
to be an official | 4 | | purpose within the meaning of this Section.
| 5 | | The furnishing of financial information to a municipality | 6 | | or county , upon request of the chief executive officer Chief
| 7 | | Executive thereof, is an official purpose within the meaning of | 8 | | this Section,
provided the municipality or county agrees in
| 9 | | writing to the requirements of this Section. Information | 10 | | provided to municipalities and counties under this paragraph | 11 | | shall be limited to: (1) the business name; (2) the business | 12 | | address; (3) the standard classification number assigned to the | 13 | | business; (4) net revenue distributed to the requesting | 14 | | municipality or county that is directly related to the | 15 | | requesting municipality's or county's local share of the | 16 | | proceeds under the Use Tax Act, the Service Use Tax Act, the | 17 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 18 | | Act distributed from the Local Government Tax Fund , and, if | 19 | | applicable, any locally imposed retailers' occupation tax or | 20 | | service occupation tax; and (5) (4) a listing of all businesses | 21 | | within the requesting municipality or county by account | 22 | | identification number and address. On and after July 1, 2015, | 23 | | the furnishing of financial information to municipalities and | 24 | | counties under this paragraph may be by electronic means.
| 25 | | Information so provided shall be subject to all | 26 | | confidentiality provisions
of this Section. The written |
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| 1 | | agreement shall provide for reciprocity,
limitations on | 2 | | access, disclosure, and procedures for requesting information.
| 3 | | The Department may make available to the Board of Trustees | 4 | | of any Metro
East Mass Transit District information contained | 5 | | on transaction reporting
returns required to be filed under | 6 | | Section 3 of this Act that report sales made
within the | 7 | | boundary of the taxing authority of that Metro East Mass | 8 | | Transit
District, as provided in Section 5.01 of the Local Mass | 9 | | Transit District Act.
The disclosure shall be made pursuant to | 10 | | a written agreement between the
Department and the Board of | 11 | | Trustees of a Metro East Mass Transit District,
which is an | 12 | | official purpose within the meaning of this Section. The | 13 | | written
agreement between the Department and the Board of | 14 | | Trustees of a Metro East
Mass Transit District shall provide | 15 | | for reciprocity, limitations on access,
disclosure, and | 16 | | procedures for requesting information. Information so provided
| 17 | | shall be subject to all confidentiality provisions of this | 18 | | Section.
| 19 | | The Director may make available to any State agency, | 20 | | including the
Illinois Supreme Court, which licenses persons to | 21 | | engage in any occupation,
information that a person licensed by | 22 | | such agency has failed to file
returns under this Act or pay | 23 | | the tax, penalty and interest shown therein,
or has failed to | 24 | | pay any final assessment of tax, penalty or interest due
under | 25 | | this Act.
The Director may make available to any State agency, | 26 | | including the Illinois
Supreme
Court, information regarding |
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| 1 | | whether a bidder, contractor, or an affiliate of a
bidder or
| 2 | | contractor has failed to collect and remit Illinois Use tax on | 3 | | sales into
Illinois, or any tax
under this Act or pay the tax, | 4 | | penalty, and interest shown therein, or has
failed to pay any
| 5 | | final assessment of tax, penalty, or interest due under this | 6 | | Act, for the
limited purpose of
enforcing bidder and contractor | 7 | | certifications. The Director may make available
to units
of | 8 | | local government and school districts that require bidder and | 9 | | contractor
certifications,
as set forth in Sections 50-11 and | 10 | | 50-12 of the Illinois Procurement Code,
information
regarding | 11 | | whether a bidder, contractor, or an affiliate of a bidder or
| 12 | | contractor has failed
to collect and remit Illinois Use tax on | 13 | | sales into Illinois, file returns under
this Act, or
pay the | 14 | | tax, penalty, and interest shown therein, or has failed to pay | 15 | | any final
assessment
of tax, penalty, or interest due under | 16 | | this Act, for the limited purpose of
enforcing bidder
and | 17 | | contractor certifications. For purposes of this Section, the | 18 | | term
"affiliate" means any
entity that (1) directly, | 19 | | indirectly, or constructively controls another
entity,
(2) is | 20 | | directly,
indirectly, or constructively controlled by another | 21 | | entity, or (3) is subject
to
the control of
a common entity. | 22 | | For purposes of this Section, an entity controls another
entity
| 23 | | if it owns,
directly or individually, more than 10% of the | 24 | | voting securities of that
entity.
As used in
this Section, the | 25 | | term "voting security" means a security that (1) confers upon
| 26 | | the holder
the right to vote for the election of members of the |
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| 1 | | board of directors or
similar governing
body of the business or | 2 | | (2) is convertible into, or entitles the holder to
receive upon | 3 | | its
exercise, a security that confers such a right to vote. A | 4 | | general partnership
interest is a
voting security.
| 5 | | The Director may make available to any State agency, | 6 | | including the
Illinois
Supreme Court, units of local | 7 | | government, and school districts, information
regarding
| 8 | | whether a bidder or contractor is an affiliate of a person who | 9 | | is not
collecting
and
remitting Illinois Use taxes for the | 10 | | limited purpose of enforcing bidder and
contractor
| 11 | | certifications.
| 12 | | The Director may also make available to the Secretary of | 13 | | State
information that a limited liability company, which has | 14 | | filed articles of
organization with the Secretary of State, or | 15 | | corporation which has been
issued a certificate of | 16 | | incorporation by the Secretary of State has failed to
file | 17 | | returns under this Act or pay the tax, penalty and interest | 18 | | shown therein,
or has failed to pay any final assessment of | 19 | | tax, penalty or interest due under
this Act. An assessment is | 20 | | final when all proceedings in court for review of
such | 21 | | assessment have terminated or the time for the taking thereof | 22 | | has expired
without such proceedings being instituted.
| 23 | | The Director shall make available for public inspection in | 24 | | the Department's
principal office and for publication, at cost, | 25 | | administrative decisions issued
on or after January 1, 1995. | 26 | | These decisions are to be made available in a
manner so that |
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| 1 | | the following taxpayer information is not disclosed:
| 2 | | (1) The names, addresses, and identification numbers | 3 | | of the taxpayer,
related entities, and employees.
| 4 | | (2) At the sole discretion of the Director, trade | 5 | | secrets
or other confidential information identified as | 6 | | such by the taxpayer, no later
than 30 days after receipt | 7 | | of an administrative decision, by such means as the
| 8 | | Department shall provide by rule.
| 9 | | The Director shall determine the appropriate extent of the | 10 | | deletions allowed
in paragraph (2). In the event the taxpayer | 11 | | does not submit deletions, the
Director shall make only the | 12 | | deletions specified in paragraph (1).
| 13 | | The Director shall make available for public inspection and | 14 | | publication an
administrative decision within 180 days after | 15 | | the issuance of the
administrative decision. The term | 16 | | "administrative decision" has the same
meaning as defined in | 17 | | Section 3-101 of Article III of the Code of Civil
Procedure. | 18 | | Costs collected under this Section shall be paid into the Tax
| 19 | | Compliance and Administration Fund.
| 20 | | Nothing contained in this Act shall prevent the Director | 21 | | from divulging
information to any person pursuant to a request | 22 | | or authorization made by the
taxpayer or by an authorized | 23 | | representative of the taxpayer.
| 24 | | (Source: P.A. 98-1058, eff. 1-1-15 .)
| 25 | | Section 15. The Local Tax Collection Act is amended by |
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| 1 | | changing Section 1 as follows:
| 2 | | (35 ILCS 720/1) (from Ch. 120, par. 1901)
| 3 | | Sec. 1.
(a) The Department of Revenue and any unit of local | 4 | | government county or municipality
may agree to the Department's | 5 | | collecting, and transmitting back to the unit of local | 6 | | government such county
or municipality , any tax lawfully | 7 | | imposed by that unit of local government county or | 8 | | municipality ,
the subject of which is similar to that of a tax | 9 | | imposed by the State and
collected by the Department of | 10 | | Revenue, unless the General Assembly has
specifically required | 11 | | a different method of collection for such tax.
However, the | 12 | | Department may not enter into a contract with any unit of local | 13 | | government municipality
or county pursuant to this Act for the | 14 | | collection of any tax based on the
sale or use of tangible | 15 | | personal property generally, not including taxes
based only on | 16 | | the sale or use of specifically limited kinds of tangible
| 17 | | personal property, unless the
municipal or county ordinance | 18 | | adopted by the unit of local government imposes a sales or use | 19 | | tax which is
substantively identical to and which contains the | 20 | | same exemptions as the
taxes imposed by the unit of local | 21 | | government's municipalities' or counties' ordinances | 22 | | authorized by
the Home Rule or Non-Home Rule Municipal or | 23 | | County Retailers' Occupation Tax Act , the Home Rule or Non-Home | 24 | | Rule or the Municipal or
County Use Tax , or any other | 25 | | Retailers' Occupation Tax Act or Law that is administered by |
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| 1 | | the Department of Revenue, as interpreted by the Department | 2 | | through its regulations as
those Acts and as those regulations | 3 | | may from time to time be amended.
| 4 | | (b) Regarding the collection of a tax pursuant to this | 5 | | Section, the
Department and any person subject to a tax | 6 | | collected by the Department
pursuant to this Section shall, as | 7 | | much as practicable, have the same
rights, remedies, | 8 | | privileges, immunities, powers and duties, and be subject
to | 9 | | the same conditions, restrictions, limitations,
penalties, | 10 | | definitions of terms and procedures, as those set forth in the
| 11 | | Act imposing the State tax, the subject of which is similar to | 12 | | the tax being
collected by the Department pursuant to this | 13 | | Section. The Department and
unit of local government county or | 14 | | municipality shall specifically agree in writing to such | 15 | | rights,
remedies, privileges, immunities, powers, duties, | 16 | | conditions, restrictions,
limitations, penalties, definitions | 17 | | of terms and procedures, as well as any
other terms deemed | 18 | | necessary or advisable. All terms so agreed upon shall
be | 19 | | incorporated into an ordinance of such unit of local government | 20 | | county or municipality ,
and the Department shall not collect | 21 | | the tax pursuant to this Section until
such ordinance takes | 22 | | effect.
| 23 | | (c) (1) The Department shall forthwith pay over to the | 24 | | State Treasurer, ex
officio, as trustee, all taxes and | 25 | | penalties collected hereunder. On or
before the 25th day of | 26 | | each calendar month, the Department shall prepare
and certify |
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| 1 | | to the Comptroller the disbursement of stated sums of money to
| 2 | | named units of local government cities and counties from which | 3 | | retailers or other taxpayers have paid taxes or penalties
| 4 | | hereunder to the Department during the second preceding | 5 | | calendar month.
| 6 | | (i) The an amount to be paid to each unit of local | 7 | | government county and municipality, which shall equal
the taxes | 8 | | and penalties collected by the Department for the unit of local | 9 | | government such county or
municipality pursuant to this Section | 10 | | during the second preceding calendar month (not including | 11 | | credit memoranda), plus an amount the Department determines is | 12 | | necessary to offset any amounts which were erroneously paid to | 13 | | a different taxing body, and not including (i) an amount equal | 14 | | to the amount of refunds made during the second preceding | 15 | | calendar month by the Department of behalf of such county or | 16 | | municipality and (ii) any amount which the Department | 17 | | determines is necessary to offset any amounts which are payable | 18 | | to a different taxing body but were erroneously paid to the | 19 | | municipality or county ,
less 2% of the balance, or any greater | 20 | | amount of the balance as provided in the agreement between the | 21 | | Department and the unit of local government required under this | 22 | | Section, which sum shall be retained by the State Treasurer. | 23 | | total amount of taxes and penalties collected by the Department
| 24 | | for such county or municipality pursuant to this Section or the | 25 | | actual cost
of collection of such taxes and penalties | 26 | | determined pursuant to the
agreement described in subsection |
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| 1 | | (b), whichever is less, which shall be
retained by the State; | 2 | | and
| 3 | | (ii) With respect to the total amount to be retained by the | 4 | | State Treasurer pursuant to
subparagraph (i), the Department, | 5 | | at the time of each monthly disbursement to the units of local | 6 | | government, shall prepare and certify to the Comptroller the | 7 | | amount so retained by the State Treasurer, which shall be | 8 | | transferred such amount to be deposited into the Tax Compliance | 9 | | and Administration General Revenue Fund
of the State treasury | 10 | | and used by the Department, subject to appropriation, to cover | 11 | | the costs incurred by the
Department in collecting such taxes | 12 | | and penalties.
| 13 | | (2) Within 10 7 days after receiving the certifications | 14 | | described in paragraph
(1), the Comptroller shall issue orders | 15 | | for payment of the amounts specified
in subparagraph (i) of | 16 | | paragraph (1).
| 17 | | (d) Any home rule unit of local government which imposes a | 18 | | tax
collected by the Department pursuant to this Section | 19 | | substantially similar to a State imposed tax, or which imposes | 20 | | a tax which
is intended to be collected from a retail purchaser | 21 | | of goods or services at
the same time a similar State tax is | 22 | | also collected, must file a certified copy of
the ordinance | 23 | | imposing the tax with the Department within 10 days after
its | 24 | | passage. Beginning on the effective date of this amendatory Act | 25 | | of the 99th General Assembly, an ordinance or resolution | 26 | | imposing or discontinuing a tax collected by the Department |
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| 1 | | under this Section or effecting a change in the rate thereof | 2 | | shall either (i) be adopted and a certified copy thereof filed | 3 | | with the Department on or before the first day of April, | 4 | | whereupon the
Department shall proceed to administer and | 5 | | enforce the tax imposition, discontinuance, or rate change as | 6 | | of the first day of July next following the adoption and | 7 | | filing; or (ii) be adopted and certified copy thereof filed | 8 | | with the Department on or before the first day of October, | 9 | | whereupon the Department shall proceed to administer and | 10 | | enforce the tax imposition, discontinuance, or rate change as | 11 | | of the first day of January next following the adoption and | 12 | | filing. No such ordinance shall become effective until it is so
| 13 | | filed. Any home rule unit of local government which has enacted | 14 | | such an
ordinance prior to the effective date of this Act shall | 15 | | file a copy of such
ordinance with the Department within 90 | 16 | | days after the effective date of this Act.
| 17 | | (e) It is declared to be the law of this State, pursuant to | 18 | | paragraph
(g) of Section 6 of Article VII of the Illinois | 19 | | Constitution, that this
amendatory Act of 1988 is a denial of | 20 | | the power of a home rule unit to fail
to comply with the | 21 | | requirements of paragraphs (d) and (e) of this Section.
| 22 | | (Source: P.A. 85-1215.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law. | | | | HB5598 Enrolled | - 14 - | LRB099 16642 HLH 40980 b |
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 20 ILCS 2505/2505-190 | was 20 ILCS 2505/39c-4 | | 4 | | 35 ILCS 120/11 | from Ch. 120, par. 450 | | 5 | | 35 ILCS 720/1 | from Ch. 120, par. 1901 |
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