Bill Status of HB 2717   100th General Assembly

Short Description:  ROTA-SHARE INFORMATION

House Sponsors
Rep. Emanuel Chris Welch-Barbara Wheeler, Carol Ammons and Anthony DeLuca

Last Action  View All Actions

DateChamber Action
  4/25/2018HouseThird Reading - Short Debate - Lost 042-061-003

Statutes Amended In Order of Appearance
35 ILCS 120/11from Ch. 120, par. 450

Synopsis As Introduced
Amends the Retailers' Occupation Tax Act. Provides that, subject to certain restrictions, if the Department of Revenue may disclose confidential financial information to a municipality or county, then the Department of Revenue may also disclose that financial information to an independent third party who is authorized in writing by that municipality or county to receive the information. Effective immediately.

House Committee Amendment No. 2
In a provision of the introduced bill providing that the third party may use the financial information only for the purpose of providing services to the municipality and may not use the information for any other purpose, specifies that the third party may not use the information to verify the accuracy of amounts indicated on returns submitted to the Department of Revenue by a taxpayer. Provides, however, that the third party may verify the accuracy of amounts remitted to the municipality, except as otherwise prohibited by law..

 Fiscal Note, House Committee Amendment No. 2 (Dept. of Revenue)
 HB 2717 (H-AM 2) allows third-party consultants access to confidential allocation reports provided to municipalities and counties in order to verify the accuracy of amounts remitted and at the same time specifies that third-party consultants may not use those reports to verify the accuracy of amounts indicated on returns submitted to the Department of Revenue. However, the verification of amounts remitted necessitates a review of the associated returns. This would leave the Department in the position of having to re-review the accuracy of returns in order to verify the accuracy of amounts remitted. Consequently, in addition to the review in which the State currently engages when processing returns and allocating revenues to municipalities and counties, this bill would allow third-party consultants to request, without limitation, that the State re-review returns to verify amounts allocated. The volume of requests is expected to be significant. Municipalities are incentivized by the lure of identifying revenues without having to invest any time or resources and third-party contractors are incentivized by the potential for contingent fees for simply requesting the State re-review returns to verify allocation amounts, hence verify the accuracy of amounts indicated on returns. The State is the only entity incurring significant costs to implement HB 2717 as amended HCA 2. To illustrate the potential scope, it's necessary to note there are currently 235,234 active retailers in Illinois. Of these, 30,439 have multiple sites ranging from 2 to 1,399 locations within Illinois. The number of returns filed by these taxpayers per year is 1,512,875. Assuming it takes a minimum of 30 minutes to re-review each return, without promise of found revenue, the State would need 450 additional Revenue Tax Specialists at a cost of $36,121,680.00 per year. While it is difficult to precisely predict the volume of requests that would occur if HB 2717 as amended by HCA 2 were to become law, as noted there is no disincentive to request the State re-review returns to verify amounts allocated.

Actions 
DateChamber Action
  2/8/2017HouseFiled with the Clerk by Rep. Emanuel Chris Welch
  2/8/2017HouseFirst Reading
  2/8/2017HouseReferred to Rules Committee
  2/22/2017HouseAssigned to Revenue & Finance Committee
  3/8/2017HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Emanuel Chris Welch
  3/8/2017HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/9/2017HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  3/9/2017HouseTo Sales and Other Taxes Subcommittee
  3/24/2017HouseHouse Committee Amendment No. 2 Filed with Clerk by Rep. Emanuel Chris Welch
  3/24/2017HouseHouse Committee Amendment No. 2 Referred to Rules Committee
  3/27/2017HouseHouse Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
  3/31/2017HouseRule 19(a) / Re-referred to Rules Committee
  3/31/2017HouseHouse Committee Amendment No. 1 Rule 19(a) / Re-referred to Rules Committee
  3/31/2017HouseHouse Committee Amendment No. 2 Rule 19(a) / Re-referred to Rules Committee
  10/17/2017HouseAssigned to Revenue & Finance Committee
  10/17/2017HouseHouse Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
  12/15/2017HouseRule 19(b) / Re-referred to Rules Committee
  12/15/2017HouseHouse Committee Amendment No. 2 Rule 19(b) / Re-referred to Rules Committee
  2/26/2018HouseAssigned to Revenue & Finance Committee
  2/26/2018HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  2/26/2018HouseHouse Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
  3/8/2018HouseHouse Committee Amendment No. 2 Adopted in Revenue & Finance Committee; 010-000-000
  3/8/2018HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 008-002-000
  3/8/2018HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  3/8/2018HousePlaced on Calendar 2nd Reading - Short Debate
  4/3/2018HouseAdded Co-Sponsor Rep. Carol Ammons
  4/5/2018HouseAdded Co-Sponsor Rep. Anthony DeLuca
  4/9/2018HouseHouse Committee Amendment No. 2 Fiscal Note Requested as Amended by Rep. Tom Demmer
  4/9/2018HouseHouse Committee Amendment No. 2 State Mandates Fiscal Note Requested as Amended by Rep. Tom Demmer
  4/10/2018HouseSecond Reading - Short Debate
  4/10/2018HouseHeld on Calendar Order of Second Reading - Short Debate
  4/17/2018HouseSecond Reading - Short Debate
  4/17/2018HouseHeld on Calendar Order of Second Reading - Short Debate
  4/17/2018HouseHouse Committee Amendment No. 2 Fiscal Note Filed as Amended
  4/19/2018HouseAdded Chief Co-Sponsor Rep. Barbara Wheeler
  4/24/2018HouseHouse Committee Amendment No. 2 Note / Motion Filed - Note Act Does Not Apply Rep. Emanuel Chris Welch
  4/24/2018HouseMotion Prevailed 060-048-000
  4/24/2018HouseState Mandates Fiscal Note Request is Inapplicable
  4/24/2018HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/25/2018HouseThird Reading - Short Debate - Lost 042-061-003

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