Sen. Michael E. Hastings

Filed: 5/4/2015

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 3121

2    AMENDMENT NO. ______. Amend House Bill 3121 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Retailers' Occupation Tax Act is amended by
5changing Section 11 as follows:
 
6    (35 ILCS 120/11)  (from Ch. 120, par. 450)
7    Sec. 11. All information received by the Department from
8returns filed under this Act, or from any investigation
9conducted under this Act, shall be confidential, except for
10official purposes, and any person who divulges any such
11information in any manner, except in accordance with a proper
12judicial order or as otherwise provided by law, shall be guilty
13of a Class B misdemeanor with a fine not to exceed $7,500.
14    Nothing in this Act prevents the Director of Revenue from
15publishing or making available to the public the names and
16addresses of persons filing returns under this Act, or

 

 

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1reasonable statistics concerning the operation of the tax by
2grouping the contents of returns so the information in any
3individual return is not disclosed.
4    Nothing in this Act prevents the Director of Revenue from
5divulging to the United States Government or the government of
6any other state, or any officer or agency thereof, for
7exclusively official purposes, information received by the
8Department in administering this Act, provided that such other
9governmental agency agrees to divulge requested tax
10information to the Department.
11    The Department's furnishing of information derived from a
12taxpayer's return or from an investigation conducted under this
13Act to the surety on a taxpayer's bond that has been furnished
14to the Department under this Act, either to provide notice to
15such surety of its potential liability under the bond or, in
16order to support the Department's demand for payment from such
17surety under the bond, is an official purpose within the
18meaning of this Section.
19    The furnishing upon request of information obtained by the
20Department from returns filed under this Act or investigations
21conducted under this Act to the Illinois Liquor Control
22Commission for official use is deemed to be an official purpose
23within the meaning of this Section.
24    Notice to a surety of potential liability shall not be
25given unless the taxpayer has first been notified, not less
26than 10 days prior thereto, of the Department's intent to so

 

 

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1notify the surety.
2    The furnishing upon request of the Auditor General, or his
3authorized agents, for official use, of returns filed and
4information related thereto under this Act is deemed to be an
5official purpose within the meaning of this Section.
6    Where an appeal or a protest has been filed on behalf of a
7taxpayer, the furnishing upon request of the attorney for the
8taxpayer of returns filed by the taxpayer and information
9related thereto under this Act is deemed to be an official
10purpose within the meaning of this Section.
11    The furnishing of financial information to a municipality
12or county, upon request of the Chief Executive thereof, is an
13official purpose within the meaning of this Section, provided
14the municipality or county agrees in writing to the
15requirements of this Section. Information provided to
16municipalities or counties under this paragraph shall be
17limited to: (1) the business name; (2) the business address;
18(3) net revenue distributed to the requesting municipality that
19is directly related to the requesting municipality's or
20county's local share of the proceeds under the Use Tax Act, the
21Service Use Tax Act, the Service Occupation Tax Act, and the
22Retailers' Occupation Tax Act, and, if applicable, any locally
23imposed retailers' occupation tax or service occupation tax;
24and (4) a listing of all businesses within the requesting
25municipality or county by account identification number and
26address. On and after July 1, 2015, the furnishing of financial

 

 

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1information to municipalities or counties under this paragraph
2may be by electronic means.
3    Information so provided shall be subject to all
4confidentiality provisions of this Section. The written
5agreement shall provide for reciprocity, limitations on
6access, disclosure, and procedures for requesting information.
7    The Department may make available to the Board of Trustees
8of any Metro East Mass Transit District information contained
9on transaction reporting returns required to be filed under
10Section 3 of this Act that report sales made within the
11boundary of the taxing authority of that Metro East Mass
12Transit District, as provided in Section 5.01 of the Local Mass
13Transit District Act. The disclosure shall be made pursuant to
14a written agreement between the Department and the Board of
15Trustees of a Metro East Mass Transit District, which is an
16official purpose within the meaning of this Section. The
17written agreement between the Department and the Board of
18Trustees of a Metro East Mass Transit District shall provide
19for reciprocity, limitations on access, disclosure, and
20procedures for requesting information. Information so provided
21shall be subject to all confidentiality provisions of this
22Section.
23    The Director may make available to any State agency,
24including the Illinois Supreme Court, which licenses persons to
25engage in any occupation, information that a person licensed by
26such agency has failed to file returns under this Act or pay

 

 

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1the tax, penalty and interest shown therein, or has failed to
2pay any final assessment of tax, penalty or interest due under
3this Act. The Director may make available to any State agency,
4including the Illinois Supreme Court, information regarding
5whether a bidder, contractor, or an affiliate of a bidder or
6contractor has failed to collect and remit Illinois Use tax on
7sales into Illinois, or any tax under this Act or pay the tax,
8penalty, and interest shown therein, or has failed to pay any
9final assessment of tax, penalty, or interest due under this
10Act, for the limited purpose of enforcing bidder and contractor
11certifications. The Director may make available to units of
12local government and school districts that require bidder and
13contractor certifications, as set forth in Sections 50-11 and
1450-12 of the Illinois Procurement Code, information regarding
15whether a bidder, contractor, or an affiliate of a bidder or
16contractor has failed to collect and remit Illinois Use tax on
17sales into Illinois, file returns under this Act, or pay the
18tax, penalty, and interest shown therein, or has failed to pay
19any final assessment of tax, penalty, or interest due under
20this Act, for the limited purpose of enforcing bidder and
21contractor certifications. For purposes of this Section, the
22term "affiliate" means any entity that (1) directly,
23indirectly, or constructively controls another entity, (2) is
24directly, indirectly, or constructively controlled by another
25entity, or (3) is subject to the control of a common entity.
26For purposes of this Section, an entity controls another entity

 

 

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1if it owns, directly or individually, more than 10% of the
2voting securities of that entity. As used in this Section, the
3term "voting security" means a security that (1) confers upon
4the holder the right to vote for the election of members of the
5board of directors or similar governing body of the business or
6(2) is convertible into, or entitles the holder to receive upon
7its exercise, a security that confers such a right to vote. A
8general partnership interest is a voting security.
9    The Director may make available to any State agency,
10including the Illinois Supreme Court, units of local
11government, and school districts, information regarding
12whether a bidder or contractor is an affiliate of a person who
13is not collecting and remitting Illinois Use taxes for the
14limited purpose of enforcing bidder and contractor
15certifications.
16    The Director may also make available to the Secretary of
17State information that a limited liability company, which has
18filed articles of organization with the Secretary of State, or
19corporation which has been issued a certificate of
20incorporation by the Secretary of State has failed to file
21returns under this Act or pay the tax, penalty and interest
22shown therein, or has failed to pay any final assessment of
23tax, penalty or interest due under this Act. An assessment is
24final when all proceedings in court for review of such
25assessment have terminated or the time for the taking thereof
26has expired without such proceedings being instituted.

 

 

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1    The Director shall make available for public inspection in
2the Department's principal office and for publication, at cost,
3administrative decisions issued on or after January 1, 1995.
4These decisions are to be made available in a manner so that
5the following taxpayer information is not disclosed:
6        (1) The names, addresses, and identification numbers
7    of the taxpayer, related entities, and employees.
8        (2) At the sole discretion of the Director, trade
9    secrets or other confidential information identified as
10    such by the taxpayer, no later than 30 days after receipt
11    of an administrative decision, by such means as the
12    Department shall provide by rule.
13    The Director shall determine the appropriate extent of the
14deletions allowed in paragraph (2). In the event the taxpayer
15does not submit deletions, the Director shall make only the
16deletions specified in paragraph (1).
17    The Director shall make available for public inspection and
18publication an administrative decision within 180 days after
19the issuance of the administrative decision. The term
20"administrative decision" has the same meaning as defined in
21Section 3-101 of Article III of the Code of Civil Procedure.
22Costs collected under this Section shall be paid into the Tax
23Compliance and Administration Fund.
24    Nothing contained in this Act shall prevent the Director
25from divulging information to any person pursuant to a request
26or authorization made by the taxpayer or by an authorized

 

 

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1representative of the taxpayer.
2(Source: P.A. 98-1058, eff. 1-1-15.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.".