HB0978 98TH GENERAL ASSEMBLY

LRB098 03889 HLH 33906 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB0978

Introduced 1/29/2013, by Rep. William Davis

SYNOPSIS AS INTRODUCED:

New Act
30 ILCS 105/5.826 new

Creates the Athletic Shoe Retailer Tax Act. Provides that, beginning on July 1, 2013, a tax is imposed upon any person engaged in business as a retailer of athletic shoes in the State at the rate of $0.25 for each pair of athletic shoes sold in the course of such business in this State. Provides that the proceeds of the tax collected under the Act shall be deposited into the Youthbuild Support Fund. Amends the State Finance Act to create the Fund. Provides that moneys in the Youthbuild Support Fund shall be used by the Department of Human Services for the purpose of making grants to Youthbuild programs as approved under the Illinois Youthbuild Act. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Athletic Shoe Retailer Tax Act.

Section 5. Definitions. As used in this Act:

"Athletic shoe" means a shoe designed primarily for sports or other forms of physical activity, and includes, without limitation, shoes designed for running, walking, basketball, baseball, football, tennis, or soccer.

"Department" means the Department of Revenue.

Section 10. Tax imposed.

(a) Beginning on July 1, 2013, a tax is imposed upon any person engaged in business as a retailer of athletic shoes in this State at the rate of $0.25 for each pair of athletic shoes sold in the course of such business in this State.

(b) Every person engaged in this State in the business of selling athletic shoes shall apply to the Department (upon a form prescribed and furnished by the Department) for a certificate of registration under this Act. The certificate of registration which is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the taxpayer to engage in a business which is taxable under this Act without registering separately with the Department.

(c) The Department shall have full power to administer and enforce this Act, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax or penalty hereunder. In the administration of, and compliance with, this Act, the Department and persons who are subject to this Act shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2a, 2b, 2c, 3 (except provisions relating to transaction returns and quarter monthly payments, and except for provisions that are inconsistent with this Act), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if those provisions were set forth herein.

(d) The tax imposed under this Act shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. Persons subject to the tax imposed by this Act may reimburse themselves for their tax liability under this Act by separately stating the amount of the tax as an additional charge to purchasers of athletic shoes.

Section 15. Returns. On or before the twentieth day of each calendar month, every person engaged in the business of selling athletic shoes at retail in this State during the preceding calendar month shall file a return with the Department, stating:

(1) The name of the taxpayer;

(2) The address of the principal place of business from which the taxpayer engages in the business of selling athletic shoes at retail in this State;

(3) The total amount of receipts received by the taxpayer during the preceding calendar month from sales of athletic shoes;

(4) The amount of tax due;

(5) The signature of the taxpayer; and

(6) Such other reasonable information as the Department may require.

If a taxpayer fails to sign a return within 30 days after the proper notice and demand for signature by the Department, the return shall be considered valid and any amount shown to be due on the return shall be deemed assessed.

The taxpayer shall remit the amount of the tax due to the Department at the time the taxpayer files his or her return.

Section 20. Youthbuild Support Fund. The proceeds of the tax collected under this Act shall be deposited into the Youthbuild Support Fund, a special fund created in the State Treasury. Moneys in the Youthbuild Support Fund shall be used by the Department of Human Services for the purpose of making grants to Youthbuild programs as approved under the Illinois Youthbuild Act.

Section 25. Rules. The Department may adopt rules related to the enforcement of this Act.

Section 90. The State Finance Act is amended by adding Section 5.826 as follows:

(30 ILCS 105/5.826 new)

Sec. 5.826. The Youthbuild Support Fund.

Section 99. Effective date. This Act takes effect upon becoming law.