093_HB3566

 
                                     LRB093 10033 SJM 10284 b

 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 Act shall be known and  may  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-      LRB093 10033 SJM 10284 b
 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.)