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92_HB1847 LRB9205203SMdv 1 AN ACT regarding taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Use Tax Act is amended by changing 5 Section 1 as follows: 6 (35 ILCS 105/1) (from Ch. 120, par. 439.1) 7 Sec. 1. Short title. This Actshall be known andmay be 8 cited as the"Use Tax Act". 9 (Source: Laws 1955, p. 2027.) 10 Section 10. The Service Use Tax Act is amended by 11 changing Section 10a as follows: 12 (35 ILCS 110/10a) (from Ch. 120, par. 439.40a) 13 Sec. 10a. Bond. Notwithstanding any other provision to 14 the contrary, any person who is required to file a bond 15 pursuant to any provision of this Act and who has 16 continuously complied with all provisions of this Act for 24 17 or more consecutive months, shall no longer be required to 18 comply with the bonding provisions of this Act so long as 19 such person continues his or her compliance with the 20 provisions of this Act. 21 (Source: P.A. 84-1408.) 22 Section 15. The Service Occupation Tax Act is amended by 23 changing Section 20a as follows: 24 (35 ILCS 115/20a) (from Ch. 120, par. 439.120a) 25 Sec. 20a. Rules. The Illinois Administrative Procedure 26 Act is hereby expressly adopted and shall apply to all 27 administrative rules and procedures of the Department of -2- LRB9205203SMdv 1 Revenue under this Act, except that (1) paragraph (b) of 2 Section 5-10 of the Illinois Administrative Procedure Act 3 does not apply to final orders, decisions and opinions of the 4 Department, (2) subparagraph (a)2 of Section 5-10 of the 5 Illinois Administrative Procedure Act does not apply to forms 6 established by the Department for use under this Act, and (3) 7 the provisions of Section 10-45 of the Illinois 8 Administrative Procedure Act regarding proposals for decision 9 are excluded and not applicable to the Department under this 10 Act. 11 (Source: P.A. 88-45.) 12 Section 20. The Retailers' Occupation Tax Act is amended 13 by changing Section 14 as follows: 14 (35 ILCS 120/14) (from Ch. 120, par. 453) 15 Sec. 14. Short title; additional tax. This Act shall be 16 known as the"Retailers' Occupation Tax Act"and the tax 17 herein imposed shall be in addition to all other occupation 18 or privilege taxes imposed by the State of Illinois or by any 19 municipal corporation or political subdivision thereof. 20 (Source: Laws 1933, p. 924.)