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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Retailers' Occupation Tax Act is amended by | ||||||
5 | changing Section 11 as follows:
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6 | (35 ILCS 120/11) (from Ch. 120, par. 450)
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7 | Sec. 11. All information received by the Department from | ||||||
8 | returns filed
under this Act, or from any investigation | ||||||
9 | conducted under this Act, shall
be confidential, except for | ||||||
10 | official purposes, and any person who divulges
any such | ||||||
11 | information in any manner, except in accordance with a proper
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12 | judicial order or as otherwise provided by law, shall be guilty | ||||||
13 | of a Class
B misdemeanor.
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14 | Nothing in this Act prevents the Director of Revenue from | ||||||
15 | publishing or
making available to the public the names and | ||||||
16 | addresses of persons filing
returns under this Act, or | ||||||
17 | reasonable statistics concerning the operation
of the tax by | ||||||
18 | grouping the contents of returns so the information in any
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19 | individual return is not disclosed.
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20 | Nothing in this Act prevents the Director of Revenue from | ||||||
21 | divulging to
the United States Government or the government of | ||||||
22 | any other state, or any
village that does not levy any real | ||||||
23 | property taxes for village operations
and that receives more | ||||||
24 | than 60% of its general corporate revenue from
taxes under the | ||||||
25 | Use Tax Act, the Service Use Tax Act, the Service
Occupation | ||||||
26 | Tax Act, and the Retailers' Occupation Tax Act, or any
officer | ||||||
27 | or agency thereof, for exclusively official purposes, | ||||||
28 | information
received by the Department in administering this | ||||||
29 | Act, provided that such
other governmental agency agrees to | ||||||
30 | divulge requested tax information to
the Department.
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31 | The Department's furnishing of information derived from a | ||||||
32 | taxpayer's
return or from an investigation conducted under this |
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1 | Act to the surety on a
taxpayer's bond that has been furnished | ||||||
2 | to the Department under this Act,
either to provide notice to | ||||||
3 | such surety of its potential liability under
the bond or, in | ||||||
4 | order to support the Department's demand for payment from
such | ||||||
5 | surety under the bond, is an official purpose within the | ||||||
6 | meaning of
this Section.
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7 | The furnishing upon request of information obtained by the | ||||||
8 | Department
from returns filed under this Act or investigations | ||||||
9 | conducted under this
Act to the Illinois Liquor Control | ||||||
10 | Commission for official use is deemed to
be an official purpose | ||||||
11 | within the meaning of this Section.
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12 | Notice to a surety of potential liability shall not be | ||||||
13 | given unless the
taxpayer has first been notified, not less | ||||||
14 | than 10 days prior thereto, of
the Department's intent to so | ||||||
15 | notify the surety.
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16 | The furnishing upon request of the Auditor General, or his | ||||||
17 | authorized agents,
for official use, of returns filed and | ||||||
18 | information related thereto under
this Act is deemed to be an | ||||||
19 | official purpose within the meaning of this
Section.
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20 | Where an appeal or a protest has been filed on behalf of a | ||||||
21 | taxpayer, the
furnishing upon request of the attorney for the | ||||||
22 | taxpayer of returns filed
by the taxpayer and information | ||||||
23 | related thereto under this Act is deemed
to be an official | ||||||
24 | purpose within the meaning of this Section.
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25 | The furnishing of financial information to a home rule unit | ||||||
26 | or non-home rule unit that has
imposed a tax similar to that | ||||||
27 | imposed by this Act pursuant to
its home rule powers or the | ||||||
28 | successful passage of a public referendum by a majority of the | ||||||
29 | registered voters of the community , or to any
village that does | ||||||
30 | not levy any real property taxes for village operations
and | ||||||
31 | that receives more than 60% of its general corporate revenue | ||||||
32 | from
taxes under the Use Tax Act, the Service Use Tax Act, the | ||||||
33 | Service Occupation
Tax Act, and the Retailers' Occupation Tax | ||||||
34 | Act, upon request of the Chief
Executive thereof, is an | ||||||
35 | official purpose within the meaning of this Section,
provided | ||||||
36 | the home rule unit , non-home rule unit with referendum |
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1 | approval, or village that does not levy any real property
taxes | ||||||
2 | for village operations and that receives more than 60% of its | ||||||
3 | general
corporate revenue from taxes under the Use Tax Act, the | ||||||
4 | Service Use Tax Act,
the Service Occupation Tax Act, and the | ||||||
5 | Retailers' Occupation Tax Act agrees in
writing to the | ||||||
6 | requirements of this Section.
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7 | For a village that does not levy any real property taxes | ||||||
8 | for village
operations and that receives more than 60% of its | ||||||
9 | general corporate revenue
from taxes under the Use Tax Act, | ||||||
10 | Service Use Tax Act, Service Occupation Tax
Act, and Retailers' | ||||||
11 | Occupation Tax Act, the officers eligible to receive
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12 | information from the Department of Revenue under this Section | ||||||
13 | are the village
manager and the chief financial officer of the | ||||||
14 | village.
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15 | Information so provided shall be subject to all | ||||||
16 | confidentiality provisions
of this Section. The written | ||||||
17 | agreement shall provide for reciprocity,
limitations on | ||||||
18 | access, disclosure, and procedures for requesting information.
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19 | The Department may make available to the Board of Trustees | ||||||
20 | of any Metro
East Mass Transit District information contained | ||||||
21 | on transaction reporting
returns required to be filed under | ||||||
22 | Section 3 of this Act that report sales made
within the | ||||||
23 | boundary of the taxing authority of that Metro East Mass | ||||||
24 | Transit
District, as provided in Section 5.01 of the Local Mass | ||||||
25 | Transit District Act.
The disclosure shall be made pursuant to | ||||||
26 | a written agreement between the
Department and the Board of | ||||||
27 | Trustees of a Metro East Mass Transit District,
which is an | ||||||
28 | official purpose within the meaning of this Section. The | ||||||
29 | written
agreement between the Department and the Board of | ||||||
30 | Trustees of a Metro East
Mass Transit District shall provide | ||||||
31 | for reciprocity, limitations on access,
disclosure, and | ||||||
32 | procedures for requesting information. Information so provided
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33 | shall be subject to all confidentiality provisions of this | ||||||
34 | Section.
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35 | The Director may make available to any State agency, | ||||||
36 | including the
Illinois Supreme Court, which licenses persons to |
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1 | engage in any occupation,
information that a person licensed by | ||||||
2 | such agency has failed to file
returns under this Act or pay | ||||||
3 | the tax, penalty and interest shown therein,
or has failed to | ||||||
4 | pay any final assessment of tax, penalty or interest due
under | ||||||
5 | this Act.
The Director may make available to any State agency, | ||||||
6 | including the Illinois
Supreme
Court, information regarding | ||||||
7 | whether a bidder, contractor, or an affiliate of a
bidder or
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8 | contractor has failed to collect and remit Illinois Use tax on | ||||||
9 | sales into
Illinois, or any tax
under this Act or pay the tax, | ||||||
10 | penalty, and interest shown therein, or has
failed to pay any
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11 | final assessment of tax, penalty, or interest due under this | ||||||
12 | Act, for the
limited purpose of
enforcing bidder and contractor | ||||||
13 | certifications. The Director may make available
to units
of | ||||||
14 | local government and school districts that require bidder and | ||||||
15 | contractor
certifications,
as set forth in Sections 50-11 and | ||||||
16 | 50-12 of the Illinois Procurement Code,
information
regarding | ||||||
17 | whether a bidder, contractor, or an affiliate of a bidder or
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18 | contractor has failed
to collect and remit Illinois Use tax on | ||||||
19 | sales into Illinois, file returns under
this Act, or
pay the | ||||||
20 | tax, penalty, and interest shown therein, or has failed to pay | ||||||
21 | any final
assessment
of tax, penalty, or interest due under | ||||||
22 | this Act, for the limited purpose of
enforcing bidder
and | ||||||
23 | contractor certifications. For purposes of this Section, the | ||||||
24 | term
"affiliate" means any
entity that (1) directly, | ||||||
25 | indirectly, or constructively controls another
entity,
(2) is | ||||||
26 | directly,
indirectly, or constructively controlled by another | ||||||
27 | entity, or (3) is subject
to
the control of
a common entity. | ||||||
28 | For purposes of this Section, an entity controls another
entity
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29 | if it owns,
directly or individually, more than 10% of the | ||||||
30 | voting securities of that
entity.
As used in
this Section, the | ||||||
31 | term "voting security" means a security that (1) confers upon
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32 | the holder
the right to vote for the election of members of the | ||||||
33 | board of directors or
similar governing
body of the business or | ||||||
34 | (2) is convertible into, or entitles the holder to
receive upon | ||||||
35 | its
exercise, a security that confers such a right to vote. A | ||||||
36 | general partnership
interest is a
voting security.
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1 | The Director may make available to any State agency, | ||||||
2 | including the
Illinois
Supreme Court, units of local | ||||||
3 | government, and school districts, information
regarding
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4 | whether a bidder or contractor is an affiliate of a person who | ||||||
5 | is not
collecting
and
remitting Illinois Use taxes for the | ||||||
6 | limited purpose of enforcing bidder and
contractor
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7 | certifications.
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8 | The Director may also make available to the Secretary of | ||||||
9 | State
information that a limited liability company, which has | ||||||
10 | filed articles of
organization with the Secretary of State, or | ||||||
11 | corporation which has been
issued a certificate of | ||||||
12 | incorporation by the Secretary of State has failed to
file | ||||||
13 | returns under this Act or pay the tax, penalty and interest | ||||||
14 | shown therein,
or has failed to pay any final assessment of | ||||||
15 | tax, penalty or interest due under
this Act. An assessment is | ||||||
16 | final when all proceedings in court for review of
such | ||||||
17 | assessment have terminated or the time for the taking thereof | ||||||
18 | has expired
without such proceedings being instituted.
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19 | The Director shall make available for public inspection in | ||||||
20 | the Department's
principal office and for publication, at cost, | ||||||
21 | administrative decisions issued
on or after January 1, 1995. | ||||||
22 | These decisions are to be made available in a
manner so that | ||||||
23 | the following taxpayer information is not disclosed:
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24 | (1) The names, addresses, and identification numbers | ||||||
25 | of the taxpayer,
related entities, and employees.
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26 | (2) At the sole discretion of the Director, trade | ||||||
27 | secrets
or other confidential information identified as | ||||||
28 | such by the taxpayer, no later
than 30 days after receipt | ||||||
29 | of an administrative decision, by such means as the
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30 | Department shall provide by rule.
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31 | The Director shall determine the appropriate extent of the | ||||||
32 | deletions allowed
in paragraph (2). In the event the taxpayer | ||||||
33 | does not submit deletions, the
Director shall make only the | ||||||
34 | deletions specified in paragraph (1).
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35 | The Director shall make available for public inspection and | ||||||
36 | publication an
administrative decision within 180 days after |
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1 | the issuance of the
administrative decision. The term | ||||||
2 | "administrative decision" has the same
meaning as defined in | ||||||
3 | Section 3-101 of Article III of the Code of Civil
Procedure. | ||||||
4 | Costs collected under this Section shall be paid into the Tax
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5 | Compliance and Administration Fund.
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6 | Nothing contained in this Act shall prevent the Director | ||||||
7 | from divulging
information to any person pursuant to a request | ||||||
8 | or authorization made by the
taxpayer or by an authorized | ||||||
9 | representative of the taxpayer.
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10 | (Source: P.A. 93-25, eff. 6-20-03.)
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11 | Section 99. Effective date. This Act takes effect upon | ||||||
12 | becoming law.
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