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| Public Act 093-0939 |
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AN ACT concerning taxes.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Retailers' Occupation Tax Act is amended by | ||||
changing Section 11 as follows:
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(35 ILCS 120/11) (from Ch. 120, par. 450)
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Sec. 11. All information received by the Department from | ||||
returns filed
under this Act, or from any investigation | ||||
conducted under this Act, shall
be confidential, except for | ||||
official purposes, and any person who divulges
any such | ||||
information in any manner, except in accordance with a proper
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judicial order or as otherwise provided by law, shall be guilty | ||||
of a Class
B misdemeanor.
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Nothing in this Act prevents the Director of Revenue from | ||||
publishing or
making available to the public the names and | ||||
addresses of persons filing
returns under this Act, or | ||||
reasonable statistics concerning the operation
of the tax by | ||||
grouping the contents of returns so the information in any
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individual return is not disclosed.
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Nothing in this Act prevents the Director of Revenue from | ||||
divulging to
the United States Government or the government of | ||||
any other state, or any
village that does not levy any real | ||||
property taxes for village operations
and that receives more | ||||
than 60% of its general corporate revenue from
taxes under the | ||||
Use Tax Act, the Service Use Tax Act, the Service
Occupation | ||||
Tax Act, and the Retailers' Occupation Tax Act, or any
officer | ||||
or agency thereof, for exclusively official purposes, | ||||
information
received by the Department in administering this | ||||
Act, provided that such
other governmental agency agrees to | ||||
divulge requested tax information to
the Department.
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The Department's furnishing of information derived from a | ||||
taxpayer's
return or from an investigation conducted under this | ||||
Act to the surety on a
taxpayer's bond that has been furnished | ||
to the Department under this Act,
either to provide notice to | ||
such surety of its potential liability under
the bond or, in | ||
order to support the Department's demand for payment from
such | ||
surety under the bond, is an official purpose within the | ||
meaning of
this Section.
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The furnishing upon request of information obtained by the | ||
Department
from returns filed under this Act or investigations | ||
conducted under this
Act to the Illinois Liquor Control | ||
Commission for official use is deemed to
be an official purpose | ||
within the meaning of this Section.
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Notice to a surety of potential liability shall not be | ||
given unless the
taxpayer has first been notified, not less | ||
than 10 days prior thereto, of
the Department's intent to so | ||
notify the surety.
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The furnishing upon request of the Auditor General, or his | ||
authorized agents,
for official use, of returns filed and | ||
information related thereto under
this Act is deemed to be an | ||
official purpose within the meaning of this
Section.
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Where an appeal or a protest has been filed on behalf of a | ||
taxpayer, the
furnishing upon request of the attorney for the | ||
taxpayer of returns filed
by the taxpayer and information | ||
related thereto under this Act is deemed
to be an official | ||
purpose within the meaning of this Section.
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The furnishing of financial information to a home rule unit | ||
or non-home rule unit that has
imposed a tax similar to that | ||
imposed by this Act pursuant to
its home rule powers or the | ||
successful passage of a public referendum by a majority of the | ||
registered voters of the community, or to any
village that does | ||
not levy any real property taxes for village operations
and | ||
that receives more than 60% of its general corporate revenue | ||
from
taxes under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation
Tax Act, and the Retailers' Occupation Tax | ||
Act, upon request of the Chief
Executive thereof, is an | ||
official purpose within the meaning of this Section,
provided | ||
the home rule unit, non-home rule unit with referendum | ||
approval, or village that does not levy any real property
taxes | ||
for village operations and that receives more than 60% of its | ||
general
corporate revenue from taxes under the Use Tax Act, the | ||
Service Use Tax Act,
the Service Occupation Tax Act, and the | ||
Retailers' Occupation Tax Act agrees in
writing to the | ||
requirements of this Section.
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For a village that does not levy any real property taxes | ||
for village
operations and that receives more than 60% of its | ||
general corporate revenue
from taxes under the Use Tax Act, | ||
Service Use Tax Act, Service Occupation Tax
Act, and Retailers' | ||
Occupation Tax Act, the officers eligible to receive
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information from the Department of Revenue under this Section | ||
are the village
manager and the chief financial officer of the | ||
village.
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Information so provided shall be subject to all | ||
confidentiality provisions
of this Section. The written | ||
agreement shall provide for reciprocity,
limitations on | ||
access, disclosure, and procedures for requesting information.
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The Department may make available to the Board of Trustees | ||
of any Metro
East Mass Transit District information contained | ||
on transaction reporting
returns required to be filed under | ||
Section 3 of this Act that report sales made
within the | ||
boundary of the taxing authority of that Metro East Mass | ||
Transit
District, as provided in Section 5.01 of the Local Mass | ||
Transit District Act.
The disclosure shall be made pursuant to | ||
a written agreement between the
Department and the Board of | ||
Trustees of a Metro East Mass Transit District,
which is an | ||
official purpose within the meaning of this Section. The | ||
written
agreement between the Department and the Board of | ||
Trustees of a Metro East
Mass Transit District shall provide | ||
for reciprocity, limitations on access,
disclosure, and | ||
procedures for requesting information. Information so provided
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shall be subject to all confidentiality provisions of this | ||
Section.
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The Director may make available to any State agency, | ||
including the
Illinois Supreme Court, which licenses persons to | ||
engage in any occupation,
information that a person licensed by | ||
such agency has failed to file
returns under this Act or pay | ||
the tax, penalty and interest shown therein,
or has failed to | ||
pay any final assessment of tax, penalty or interest due
under | ||
this Act.
The Director may make available to any State agency, | ||
including the Illinois
Supreme
Court, information regarding | ||
whether a bidder, contractor, or an affiliate of a
bidder or
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contractor has failed to collect and remit Illinois Use tax on | ||
sales into
Illinois, or any tax
under this Act or pay the tax, | ||
penalty, and interest shown therein, or has
failed to pay any
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final assessment of tax, penalty, or interest due under this | ||
Act, for the
limited purpose of
enforcing bidder and contractor | ||
certifications. The Director may make available
to units
of | ||
local government and school districts that require bidder and | ||
contractor
certifications,
as set forth in Sections 50-11 and | ||
50-12 of the Illinois Procurement Code,
information
regarding | ||
whether a bidder, contractor, or an affiliate of a bidder or
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contractor has failed
to collect and remit Illinois Use tax on | ||
sales into Illinois, file returns under
this Act, or
pay the | ||
tax, penalty, and interest shown therein, or has failed to pay | ||
any final
assessment
of tax, penalty, or interest due under | ||
this Act, for the limited purpose of
enforcing bidder
and | ||
contractor certifications. For purposes of this Section, the | ||
term
"affiliate" means any
entity that (1) directly, | ||
indirectly, or constructively controls another
entity,
(2) is | ||
directly,
indirectly, or constructively controlled by another | ||
entity, or (3) is subject
to
the control of
a common entity. | ||
For purposes of this Section, an entity controls another
entity
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if it owns,
directly or individually, more than 10% of the | ||
voting securities of that
entity.
As used in
this Section, the | ||
term "voting security" means a security that (1) confers upon
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the holder
the right to vote for the election of members of the | ||
board of directors or
similar governing
body of the business or | ||
(2) is convertible into, or entitles the holder to
receive upon | ||
its
exercise, a security that confers such a right to vote. A | ||
general partnership
interest is a
voting security.
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The Director may make available to any State agency, | ||
including the
Illinois
Supreme Court, units of local | ||
government, and school districts, information
regarding
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whether a bidder or contractor is an affiliate of a person who | ||
is not
collecting
and
remitting Illinois Use taxes for the | ||
limited purpose of enforcing bidder and
contractor
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certifications.
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The Director may also make available to the Secretary of | ||
State
information that a limited liability company, which has | ||
filed articles of
organization with the Secretary of State, or | ||
corporation which has been
issued a certificate of | ||
incorporation by the Secretary of State has failed to
file | ||
returns under this Act or pay the tax, penalty and interest | ||
shown therein,
or has failed to pay any final assessment of | ||
tax, penalty or interest due under
this Act. An assessment is | ||
final when all proceedings in court for review of
such | ||
assessment have terminated or the time for the taking thereof | ||
has expired
without such proceedings being instituted.
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The Director shall make available for public inspection in | ||
the Department's
principal office and for publication, at cost, | ||
administrative decisions issued
on or after January 1, 1995. | ||
These decisions are to be made available in a
manner so that | ||
the following taxpayer information is not disclosed:
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(1) The names, addresses, and identification numbers | ||
of the taxpayer,
related entities, and employees.
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(2) At the sole discretion of the Director, trade | ||
secrets
or other confidential information identified as | ||
such by the taxpayer, no later
than 30 days after receipt | ||
of an administrative decision, by such means as the
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Department shall provide by rule.
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The Director shall determine the appropriate extent of the | ||
deletions allowed
in paragraph (2). In the event the taxpayer | ||
does not submit deletions, the
Director shall make only the | ||
deletions specified in paragraph (1).
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The Director shall make available for public inspection and | ||
publication an
administrative decision within 180 days after | ||
the issuance of the
administrative decision. The term | ||
"administrative decision" has the same
meaning as defined in | ||
Section 3-101 of Article III of the Code of Civil
Procedure. | ||
Costs collected under this Section shall be paid into the Tax
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Compliance and Administration Fund.
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Nothing contained in this Act shall prevent the Director | ||
from divulging
information to any person pursuant to a request | ||
or authorization made by the
taxpayer or by an authorized | ||
representative of the taxpayer.
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(Source: P.A. 93-25, eff. 6-20-03.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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