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(65 ILCS 5/8-11-16)
(from Ch. 24, par. 8-11-16)
The Department of Revenue shall submit to each
municipality each year a list of those persons within that municipality who
are registered with the Department under the Retailers' Occupation Tax Act.
The list shall indicate the street address of each retail outlet operated
in the municipality by the persons so registered and the name under which
the retailer conducts business, if different from the corporate name. The
municipal clerk shall forward any changes or corrections to the list to the
Department within 6 months. The Department shall update and correct its
records to reflect such changes, or notify the municipality in writing that
the suggested changes are erroneous, within 90 days. The Department shall
also provide monthly updates to each municipality showing additions or
deletions to the list of retail outlets within the municipality. The
Department shall provide a copy of the annual listing herein provided for
contiguous jurisdictions when a municipality so requests. The list
required by this Section shall contain only the names and street addresses
of persons who are registered with the Department and shall not include the
amount of tax paid by such persons. The list required by this Section
shall be provided to each municipality no later than September 1 annually.
When certifying the amount of a monthly disbursement to a municipality
under Section 8-11-1, 8-11-5, 8-11-6 of this Act or Section 6z-18 of "An
Act in relation to State finance", the Department shall increase or
decrease such amount by an amount necessary to offset any misallocation of
previous disbursements. The offset amount shall be the amount erroneously
disbursed within the previous 6 months from the time a misallocation is
The Department of Revenue must upon the request of any municipality
received pursuant to the provisions of this paragraph furnish to such
municipality data setting forth the aggregate amount of retailers'
occupation tax collected on behalf of such municipality from any shopping
center identified in such request and located within such municipality for
each month beginning with the first month following the month within which
such a request is received by the Department, provided that such data may
be provided only with respect to shopping centers (1) which consist of
50 or more persons registered with the Department to pay Retailers'
Occupation Tax, and (2) where the developers or owners thereof or their
predecessors in interest have entered into written agreements with the
municipality to transfer property to or perform services for or on behalf
of such municipality in exchange for payments based solely or in part on
the amount of retailers' occupation tax collected on behalf of the municipality
from persons within such shopping centers. Data given pursuant to this
paragraph shall not identify by amounts the individual sources of such
taxes. A request for data pursuant to this paragraph shall first be
submitted to the Department of Revenue by the Municipal Clerk, City Council
or Village Board of Trustees. The Department of Revenue shall review each
such request to determine whether the requirements of item (2) of the first
sentence of this paragraph have been met and, within 30 days following its
receipt of such a request, shall either certify that the request meets such
requirements, or notify the person submitting the request that the request
does not meet such requirements.
As used in this Section, "Municipal" or "Municipality" means or refers to
a city, village or incorporated town, including an incorporated town which
has superseded a civil township, and "shopping center" means a group of
retail stores and other business and service establishments in an
integrated building arrangement operated under common ownership or diverse
ownership under unified control involving common parking areas and mutual
(Source: P.A. 91-51, eff. 6-30-99.)