102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB4460

 

Introduced 1/21/2022, by Rep. Michael J. Zalewski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 630/15  from Ch. 120, par. 2015

    Amends the Telecommunications Excise Tax Act. Provides that a person who divulges certain confidential information is guilty of a Class B misdemeanor with a fine not to exceed $7,500 (currently, a Class B misdemeanor only).


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A BILL FOR

 

HB4460LRB102 21410 HLH 30526 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 Telecommunications Excise Tax Act is
5amended by changing Section 15 as follows:
 
6    (35 ILCS 630/15)  (from Ch. 120, par. 2015)
7    Sec. 15. Confidential information. All information
8received by the Department from returns filed under this
9Article, or from any investigations conducted under this
10Article, shall be confidential, except for official purposes,
11and any person who divulges any such information in any
12manner, except in accordance with a proper judicial order or
13as otherwise provided by law, shall be guilty of a Class B
14misdemeanor with a fine not to exceed $7,500.
15    Provided, that nothing contained in this Article shall
16prevent the Director from publishing or making available to
17the public the names and addresses of retailers or taxpayers
18filing returns under this Article, or from publishing or
19making available reasonable statistics concerning the
20operation of the tax wherein the contents of returns are
21grouped into aggregates in such a way that the information
22contained in any individual return shall not be disclosed.
23    And provided, that nothing contained in this Article shall

 

 

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1prevent the Director from making available to the United
2States Government or the government of any other state, or any
3officer or agency thereof, for exclusively official purposes,
4information received by the Department in the administration
5of this Article, if such other governmental agency agrees to
6divulge requested tax information to the Department.
7    The furnishing upon request of the Auditor General, or his
8authorized agents, for official use, of returns filed and
9information related thereto under this Article is deemed to be
10an official purpose within the meaning of this Section.
11    The furnishing of financial information to a municipality
12that has imposed a tax under the Simplified Municipal
13Telecommunications Tax Act, upon request of the chief
14executive thereof, is an official purpose within the meaning
15of this Section, provided that the municipality agrees in
16writing to the requirements of this Section. Information so
17provided shall be subject to all confidentiality provisions of
18this Section. The written agreement shall provide for
19reciprocity, limitations on access, disclosure, and procedures
20for requesting information.
21    The Director shall make available for public inspection in
22the Department's principal office and for publication, at
23cost, administrative decisions issued on or after January 1,
241995. These decisions are to be made available in a manner so
25that the following taxpayer information is not disclosed:
26        (1) The names, addresses, and identification numbers

 

 

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1    of the taxpayer, related entities, and employees.
2        (2) At the sole discretion of the Director, trade
3    secrets or other confidential information identified as
4    such by the taxpayer, no later than 30 days after receipt
5    of an administrative decision, by such means as the
6    Department shall provide by rule.
7    The Director shall determine the appropriate extent of the
8deletions allowed in paragraph (2). In the event the taxpayer
9does not submit deletions, the Director shall make only the
10deletions specified in paragraph (1).
11    The Director shall make available for public inspection
12and publication an administrative decision within 180 days
13after the issuance of the administrative decision. The term
14"administrative decision" has the same meaning as defined in
15Section 3-101 of Article III of the Code of Civil Procedure.
16Costs collected under this Section shall be paid into the Tax
17Compliance and Administration Fund.
18    Nothing contained in this Act shall prevent the Director
19from divulging information to any person pursuant to a request
20or authorization made by the taxpayer or by an authorized
21representative of the taxpayer.
22(Source: P.A. 94-1074, eff. 12-26-06.)