101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3095
 
Introduced , by Rep. Fred Crespo
 
SYNOPSIS AS INTRODUCED:
 

 
20 ILCS 2530/15

     Amends the Taxation Disclosure Act. Provides that each retailer that is required to collect and remit the tax imposed under the Retailers' Occupation Tax Act shall, in addition to other information included on the customer's receipt, include itemized  line items on the customer's receipt detailing the use and occupation taxes imposed by each unit of local government.
  


LRB101 10702 HLH 55814 b

 
 
A BILL FOR
 

  
HB3095LRB101 10702 HLH 55814 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Taxation Disclosure Act is amended  by 
5changing Section 15 as follows:
 
6    (20 ILCS 2530/15)

7    Sec. 15. Tax rate database. 
8    (a) The Department shall make tax rate information publicly 
9available on its Internet website.  The tax rate information 
10shall include rate information on income, property, use and 
11occupation, and excise taxes.
12    (b) Tax rate information for use and occupation taxes 
13administered by the Department shall include the tax rate 
14applicable in a municipality or the unincorporated area of a 
15county and list the individual rates that comprise the 
16aggregate rate in that municipality or in the unincorporated 
17area of that county. Each retailer that is required to collect 
18and remit the tax imposed under the Retailers' Occupation Tax 
19Act shall, in addition to other information included on the 
20customer's receipt, include itemized  line items on the 
21customer's receipt detailing the use and occupation taxes 
22imposed by each unit of local government. 
23    (c) Beginning with the 2008 levy year, and for every 
 
 
HB3095- 2 -LRB101 10702 HLH 55814 b

1subsequent levy year, tax rate information for property taxes 
2shall include the name of each taxing district, a list of all 
3funds for which taxes were extended and the corresponding tax 
4rate for each fund, and the district's total tax rate. The 
5Department may also include such other property tax information 
6that it determines is necessary to achieve the purpose set 
7forth in Section 5 of this Act. This information shall be made 
8available in a viewable and downloadable format on the 
9effective date of this Act and shall be updated on January 1 of 
10each subsequent year with the most recent tax rate information 
11available.
12    (d) Tax rate information for income taxes shall include the 
13individual income tax rate as well as the corporate income tax 
14rate. This information shall be made available in a viewable 
15and downloadable format on the effective date of this Act and 
16shall be updated on January 1 of each subsequent year with the 
17most recent tax rate information available.
18    (e) Tax rate information for excise taxes shall include the 
19statewide rates as well as local rates for taxes administered 
20by the Department. This information shall be made available in 
21a viewable and downloadable format on the effective date of 
22this Act and shall be updated on January 1 and July 1 of each 
23subsequent year with the most recent tax rate information 
24available.

25(Source: P.A. 97-353, eff. 1-1-12.)