93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB5551


 
Introduced 2/6/2004, by Michael J. Madigan
 
SYNOPSIS AS INTRODUCED:
 		
















35 ILCS 105/1
  from Ch. 120, par. 439.1


35 ILCS 110/10a
  from Ch. 120, par. 439.40a


35 ILCS 115/20a
  from Ch. 120, par. 439.120a


35 ILCS 120/14
  from Ch. 120, par. 453







    Amends the Use Tax Act.  Makes technical changes in a Section concerning the
short title.  Amends the Service Use Tax Act.  Makes technical changes in a
Section concerning bonding.  Amends the Service Occupation Tax Act.  Makes a
technical change in a Section concerning rules.  Amends the Retailers'
Occupation Tax Act.  Makes technical changes in a Section concerning the short
title.
















LRB093 17366 SJM 43032 b

















 


 


A BILL FOR









 











HB5551

LRB093 17366 SJM 43032 b






1
    AN ACT concerning 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
Section 1 
5
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 changing

11
Section 10a as follows:


 
12
    (35 ILCS 110/10a)  (from Ch. 120, par. 439.40a)

13
    Sec. 10a. Bond. Notwithstanding any other provision to the 
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contrary, any
person
who is required to file a bond pursuant to 
15
any provision of this Act and
who has continuously complied 
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with all provisions of this Act for 24 or
more consecutive 
17
months, shall no longer be required to comply with the
bonding 
18
provisions of this Act so long as such person continues his or 
19
her
compliance
with the provisions of this Act.


20
(Source: P.A. 84-1408.)


 
21
    Section 15. The Service Occupation Tax Act is amended by 
22
changing
Section 20a as follows:


 
23
    (35 ILCS 115/20a)  (from Ch. 120, par. 439.120a)

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    Sec. 20a. Rules. The Illinois Administrative Procedure Act 
25
is hereby
expressly
adopted and shall apply to all 
26
administrative rules and procedures of the
Department of 
27
Revenue under this Act, except that (1) paragraph (b) of 
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Section
5-10 of the Illinois Administrative Procedure Act does 
 


 






HB5551
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LRB093 17366 SJM 43032 b




1
not apply to final
orders, decisions and opinions of the 
2
Department, (2) subparagraph (a)2 of
Section 5-10 of the 
3
Illinois Administrative Procedure Act does not apply to
forms 
4
established by the Department for use under this Act, and (3) 
5
the
provisions of Section 10-45 of the Illinois Administrative 
6
Procedure Act
regarding proposals for decision are excluded and 
7
not applicable to the
Department under this Act.


8
(Source: P.A. 88-45.)


 
9
    Section 20. The Retailers' Occupation Tax Act is amended by 
10
changing
Section 14 as follows:


 
11
    (35 ILCS 120/14)  (from Ch. 120, par. 453)

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    Sec. 14. Short title; additional tax. This Act shall be 
13
known as the
"Retailers' Occupation Tax
Act" and the tax herein 
14
imposed shall be in addition to all other
occupation or 
15
privilege taxes imposed by the State of Illinois or by any

16
municipal corporation or political subdivision thereof.


17
(Source: Laws 1933, p. 924.)