Sen. John J. Cullerton
Filed: 5/30/2015
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1 | AMENDMENT TO HOUSE BILL 3448
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2 | AMENDMENT NO. ______. Amend House Bill 3448 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Department of Revenue Law of the
Civil | ||||||
5 | Administrative Code of Illinois is amended by changing Section | ||||||
6 | 2505-190 as follows:
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7 | (20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)
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8 | Sec. 2505-190. Tax Compliance and Administration Fund. | ||||||
9 | (a) Amounts
deposited into the Tax Compliance and
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10 | Administration Fund, a special fund in the State treasury that | ||||||
11 | is hereby
created, must be appropriated to the Department to
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12 | reimburse the Department for its costs of collecting, | ||||||
13 | administering, and
enforcing the tax laws that provide for | ||||||
14 | deposits into the Fund. Moneys in the Fund shall consist of | ||||||
15 | deposits provided for in tax laws, reimbursements, or other | ||||||
16 | payments received from units of local government for |
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1 | administering a local tax or fee on behalf of the unit of local | ||||||
2 | government in accordance with the Local Tax Collection Act, or | ||||||
3 | other payments designated for deposit into the Fund.
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4 | (b) As soon as possible after July 1, 2015, and as soon as | ||||||
5 | possible after each July 1 thereafter, the Director of the | ||||||
6 | Department of Revenue shall certify the balance in the Tax | ||||||
7 | Compliance and Administration Fund as of July 1, less any | ||||||
8 | amounts obligated, and the State Comptroller shall order | ||||||
9 | transferred and the State Treasurer shall transfer from the Tax | ||||||
10 | Compliance and Administration Fund to the General Revenue Fund | ||||||
11 | the amount certified that exceeds $2,500,000. | ||||||
12 | (Source: P.A. 98-1098, eff. 8-26-14.)
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13 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||
14 | changing Section 11 as follows:
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15 | (35 ILCS 120/11) (from Ch. 120, par. 450)
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16 | Sec. 11. All information received by the Department from | ||||||
17 | returns filed
under this Act, or from any investigation | ||||||
18 | conducted under this Act, shall
be confidential, except for | ||||||
19 | official purposes, and any person who divulges
any such | ||||||
20 | information in any manner, except in accordance with a proper
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21 | judicial order or as otherwise provided by law, shall be guilty | ||||||
22 | of a Class
B misdemeanor with a fine not to exceed $7,500.
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23 | Nothing in this Act prevents the Director of Revenue from | ||||||
24 | publishing or
making available to the public the names and |
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1 | addresses of persons filing
returns under this Act, or | ||||||
2 | reasonable statistics concerning the operation
of the tax by | ||||||
3 | grouping the contents of returns so the information in any
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4 | individual return is not disclosed.
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5 | Nothing in this Act prevents the Director of Revenue from | ||||||
6 | divulging to
the United States Government or the government of | ||||||
7 | any other state, or any
officer or agency thereof, for | ||||||
8 | exclusively official purposes, information
received by the | ||||||
9 | Department in administering this Act, provided that such
other | ||||||
10 | governmental agency agrees to divulge requested tax | ||||||
11 | information to
the Department.
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12 | The Department's furnishing of information derived from a | ||||||
13 | taxpayer's
return or from an investigation conducted under this | ||||||
14 | Act to the surety on a
taxpayer's bond that has been furnished | ||||||
15 | to the Department under this Act,
either to provide notice to | ||||||
16 | such surety of its potential liability under
the bond or, in | ||||||
17 | order to support the Department's demand for payment from
such | ||||||
18 | surety under the bond, is an official purpose within the | ||||||
19 | meaning of
this Section.
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20 | The furnishing upon request of information obtained by the | ||||||
21 | Department
from returns filed under this Act or investigations | ||||||
22 | conducted under this
Act to the Illinois Liquor Control | ||||||
23 | Commission for official use is deemed to
be an official purpose | ||||||
24 | within the meaning of this Section.
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25 | Notice to a surety of potential liability shall not be | ||||||
26 | given unless the
taxpayer has first been notified, not less |
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1 | than 10 days prior thereto, of
the Department's intent to so | ||||||
2 | notify the surety.
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3 | The furnishing upon request of the Auditor General, or his | ||||||
4 | authorized agents,
for official use, of returns filed and | ||||||
5 | information related thereto under
this Act is deemed to be an | ||||||
6 | official purpose within the meaning of this
Section.
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7 | Where an appeal or a protest has been filed on behalf of a | ||||||
8 | taxpayer, the
furnishing upon request of the attorney for the | ||||||
9 | taxpayer of returns filed
by the taxpayer and information | ||||||
10 | related thereto under this Act is deemed
to be an official | ||||||
11 | purpose within the meaning of this Section.
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12 | The furnishing of financial information to a municipality | ||||||
13 | or county , upon request of the chief executive officer Chief
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14 | Executive thereof, is an official purpose within the meaning of | ||||||
15 | this Section,
provided the municipality or county agrees in
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16 | writing to the requirements of this Section. Information | ||||||
17 | provided to municipalities and counties under this paragraph | ||||||
18 | shall be limited to: (1) the business name; (2) the business | ||||||
19 | address; (3) the standard classification number assigned to the | ||||||
20 | business; (4) net revenue distributed to the requesting | ||||||
21 | municipality or county that is directly related to the | ||||||
22 | requesting municipality's or county's local share of the | ||||||
23 | proceeds under the Use Tax Act, the Service Use Tax Act, the | ||||||
24 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
25 | Act distributed from the Local Government Tax Fund , and, if | ||||||
26 | applicable, any locally imposed retailers' occupation tax or |
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1 | service occupation tax; and (5) (4) a listing of all businesses | ||||||
2 | within the requesting municipality or county by account | ||||||
3 | identification number and address. On and after July 1, 2015, | ||||||
4 | the furnishing of financial information to municipalities and | ||||||
5 | counties under this paragraph may be by electronic means.
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6 | Information so provided shall be subject to all | ||||||
7 | confidentiality provisions
of this Section. The written | ||||||
8 | agreement shall provide for reciprocity,
limitations on | ||||||
9 | access, disclosure, and procedures for requesting information. | ||||||
10 | Only the chief executive officer of the municipality or county | ||||||
11 | may initiate the written agreement with the Department. The | ||||||
12 | chief executive officer shall provide the Department with a | ||||||
13 | list of names and official titles of municipal or county | ||||||
14 | employees, as appropriate, designated by him or her as persons | ||||||
15 | exclusively authorized to request return information, view | ||||||
16 | return information, or receive related information on his or | ||||||
17 | her behalf. This list shall be restricted solely to municipal | ||||||
18 | or county employees, as appropriate, who are directly involved | ||||||
19 | in the financial operations of the municipality or county, and | ||||||
20 | the financial information provided by the Department shall not | ||||||
21 | be viewed by or shared with anyone who is not on the list. The | ||||||
22 | written agreement may be canceled by either the Department or | ||||||
23 | the chief executive officer at any time and shall be canceled | ||||||
24 | in the event of any unauthorized use or disclosure of State tax | ||||||
25 | return information obtained pursuant to the written agreement | ||||||
26 | or failure to abide by the procedures set forth in the |
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1 | agreement by the Department for safeguarding the | ||||||
2 | confidentiality of such return information.
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3 | The Department may make available to the Board of Trustees | ||||||
4 | of any Metro
East Mass Transit District information contained | ||||||
5 | on transaction reporting
returns required to be filed under | ||||||
6 | Section 3 of this Act that report sales made
within the | ||||||
7 | boundary of the taxing authority of that Metro East Mass | ||||||
8 | Transit
District, as provided in Section 5.01 of the Local Mass | ||||||
9 | Transit District Act.
The disclosure shall be made pursuant to | ||||||
10 | a written agreement between the
Department and the Board of | ||||||
11 | Trustees of a Metro East Mass Transit District,
which is an | ||||||
12 | official purpose within the meaning of this Section. The | ||||||
13 | written
agreement between the Department and the Board of | ||||||
14 | Trustees of a Metro East
Mass Transit District shall provide | ||||||
15 | for reciprocity, limitations on access,
disclosure, and | ||||||
16 | procedures for requesting information. Information so provided
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17 | shall be subject to all confidentiality provisions of this | ||||||
18 | Section.
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19 | The Director may make available to any State agency, | ||||||
20 | including the
Illinois Supreme Court, which licenses persons to | ||||||
21 | engage in any occupation,
information that a person licensed by | ||||||
22 | such agency has failed to file
returns under this Act or pay | ||||||
23 | the tax, penalty and interest shown therein,
or has failed to | ||||||
24 | pay any final assessment of tax, penalty or interest due
under | ||||||
25 | this Act.
The Director may make available to any State agency, | ||||||
26 | including the Illinois
Supreme
Court, information regarding |
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1 | whether a bidder, contractor, or an affiliate of a
bidder or
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2 | contractor has failed to collect and remit Illinois Use tax on | ||||||
3 | sales into
Illinois, or any tax
under this Act or pay the tax, | ||||||
4 | penalty, and interest shown therein, or has
failed to pay any
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5 | final assessment of tax, penalty, or interest due under this | ||||||
6 | Act, for the
limited purpose of
enforcing bidder and contractor | ||||||
7 | certifications. The Director may make available
to units
of | ||||||
8 | local government and school districts that require bidder and | ||||||
9 | contractor
certifications,
as set forth in Sections 50-11 and | ||||||
10 | 50-12 of the Illinois Procurement Code,
information
regarding | ||||||
11 | whether a bidder, contractor, or an affiliate of a bidder or
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12 | contractor has failed
to collect and remit Illinois Use tax on | ||||||
13 | sales into Illinois, file returns under
this Act, or
pay the | ||||||
14 | tax, penalty, and interest shown therein, or has failed to pay | ||||||
15 | any final
assessment
of tax, penalty, or interest due under | ||||||
16 | this Act, for the limited purpose of
enforcing bidder
and | ||||||
17 | contractor certifications. For purposes of this Section, the | ||||||
18 | term
"affiliate" means any
entity that (1) directly, | ||||||
19 | indirectly, or constructively controls another
entity,
(2) is | ||||||
20 | directly,
indirectly, or constructively controlled by another | ||||||
21 | entity, or (3) is subject
to
the control of
a common entity. | ||||||
22 | For purposes of this Section, an entity controls another
entity
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23 | if it owns,
directly or individually, more than 10% of the | ||||||
24 | voting securities of that
entity.
As used in
this Section, the | ||||||
25 | term "voting security" means a security that (1) confers upon
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26 | the holder
the right to vote for the election of members of the |
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1 | board of directors or
similar governing
body of the business or | ||||||
2 | (2) is convertible into, or entitles the holder to
receive upon | ||||||
3 | its
exercise, a security that confers such a right to vote. A | ||||||
4 | general partnership
interest is a
voting security.
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5 | The Director may make available to any State agency, | ||||||
6 | including the
Illinois
Supreme Court, units of local | ||||||
7 | government, and school districts, information
regarding
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8 | whether a bidder or contractor is an affiliate of a person who | ||||||
9 | is not
collecting
and
remitting Illinois Use taxes for the | ||||||
10 | limited purpose of enforcing bidder and
contractor
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11 | certifications.
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12 | The Director may also make available to the Secretary of | ||||||
13 | State
information that a limited liability company, which has | ||||||
14 | filed articles of
organization with the Secretary of State, or | ||||||
15 | corporation which has been
issued a certificate of | ||||||
16 | incorporation by the Secretary of State has failed to
file | ||||||
17 | returns under this Act or pay the tax, penalty and interest | ||||||
18 | shown therein,
or has failed to pay any final assessment of | ||||||
19 | tax, penalty or interest due under
this Act. An assessment is | ||||||
20 | final when all proceedings in court for review of
such | ||||||
21 | assessment have terminated or the time for the taking thereof | ||||||
22 | has expired
without such proceedings being instituted.
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23 | The Director shall make available for public inspection in | ||||||
24 | the Department's
principal office and for publication, at cost, | ||||||
25 | administrative decisions issued
on or after January 1, 1995. | ||||||
26 | These decisions are to be made available in a
manner so that |
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1 | the following taxpayer information is not disclosed:
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2 | (1) The names, addresses, and identification numbers | ||||||
3 | of the taxpayer,
related entities, and employees.
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4 | (2) At the sole discretion of the Director, trade | ||||||
5 | secrets
or other confidential information identified as | ||||||
6 | such by the taxpayer, no later
than 30 days after receipt | ||||||
7 | of an administrative decision, by such means as the
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8 | Department shall provide by rule.
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9 | The Director shall determine the appropriate extent of the | ||||||
10 | deletions allowed
in paragraph (2). In the event the taxpayer | ||||||
11 | does not submit deletions, the
Director shall make only the | ||||||
12 | deletions specified in paragraph (1).
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13 | The Director shall make available for public inspection and | ||||||
14 | publication an
administrative decision within 180 days after | ||||||
15 | the issuance of the
administrative decision. The term | ||||||
16 | "administrative decision" has the same
meaning as defined in | ||||||
17 | Section 3-101 of Article III of the Code of Civil
Procedure. | ||||||
18 | Costs collected under this Section shall be paid into the Tax
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19 | Compliance and Administration Fund.
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20 | Nothing contained in this Act shall prevent the Director | ||||||
21 | from divulging
information to any person pursuant to a request | ||||||
22 | or authorization made by the
taxpayer or by an authorized | ||||||
23 | representative of the taxpayer.
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24 | For the purposes of this Section, "chief executive officer" | ||||||
25 | means the mayor of a city, the village board president of a | ||||||
26 | village, the county executive of a county that has adopted the |
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1 | county executive form of government, the president of the board | ||||||
2 | of commissioners of Cook County, or the chairperson of the | ||||||
3 | county board or board of county commissioners of any other | ||||||
4 | county. | ||||||
5 | (Source: P.A. 98-1058, eff. 1-1-15 .)
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6 | Section 15. The Local Tax Collection Act is amended by | ||||||
7 | changing Section 1 as follows:
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8 | (35 ILCS 720/1) (from Ch. 120, par. 1901)
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9 | Sec. 1.
(a) The Department of Revenue and any unit of local | ||||||
10 | government county or municipality
may agree to the Department's | ||||||
11 | collecting, and transmitting back to the unit of local | ||||||
12 | government such county
or municipality , any tax lawfully | ||||||
13 | imposed by that unit of local government county or | ||||||
14 | municipality ,
the subject of which is similar to that of a tax | ||||||
15 | imposed by the State and
collected by the Department of | ||||||
16 | Revenue, unless the General Assembly has
specifically required | ||||||
17 | a different method of collection for such tax.
However, the | ||||||
18 | Department may not enter into a contract with any unit of local | ||||||
19 | government municipality
or county pursuant to this Act for the | ||||||
20 | collection of any tax based on the
sale or use of tangible | ||||||
21 | personal property generally, not including taxes
based only on | ||||||
22 | the sale or use of specifically limited kinds of tangible
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23 | personal property, unless the
municipal or county ordinance | ||||||
24 | adopted by the unit of local government imposes a sales or use |
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1 | tax which is
substantively identical to and which contains the | ||||||
2 | same exemptions as the
taxes imposed by the unit of local | ||||||
3 | government's municipalities' or counties' ordinances | ||||||
4 | authorized by
the Home Rule or Non-Home Rule Municipal or | ||||||
5 | County Retailers' Occupation Tax Act , the Home Rule or Non-Home | ||||||
6 | Rule or the Municipal or
County Use Tax , or any other | ||||||
7 | Retailers' Occupation Tax Act or Law that is administered by | ||||||
8 | the Department of Revenue, as interpreted by the Department | ||||||
9 | through its regulations as
those Acts and as those regulations | ||||||
10 | may from time to time be amended.
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11 | (b) Regarding the collection of a tax pursuant to this | ||||||
12 | Section, the
Department and any person subject to a tax | ||||||
13 | collected by the Department
pursuant to this Section shall, as | ||||||
14 | much as practicable, have the same
rights, remedies, | ||||||
15 | privileges, immunities, powers and duties, and be subject
to | ||||||
16 | the same conditions, restrictions, limitations,
penalties, | ||||||
17 | definitions of terms and procedures, as those set forth in the
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18 | Act imposing the State tax, the subject of which is similar to | ||||||
19 | the tax being
collected by the Department pursuant to this | ||||||
20 | Section. The Department and
unit of local government county or | ||||||
21 | municipality shall specifically agree in writing to such | ||||||
22 | rights,
remedies, privileges, immunities, powers, duties, | ||||||
23 | conditions, restrictions,
limitations, penalties, definitions | ||||||
24 | of terms and procedures, as well as any
other terms deemed | ||||||
25 | necessary or advisable. All terms so agreed upon shall
be | ||||||
26 | incorporated into an ordinance of such unit of local government |
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1 | county or municipality ,
and the Department shall not collect | ||||||
2 | the tax pursuant to this Section until
such ordinance takes | ||||||
3 | effect.
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4 | (c) (1) The Department shall forthwith pay over to the | ||||||
5 | State Treasurer, ex
officio, as trustee, all taxes and | ||||||
6 | penalties collected hereunder. On or
before the 25th day of | ||||||
7 | each calendar month, the Department shall prepare
and certify | ||||||
8 | to the Comptroller the disbursement of stated sums of money to
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9 | named units of local government cities and counties from which | ||||||
10 | retailers or other taxpayers have paid taxes or penalties
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11 | hereunder to the Department during the second preceding | ||||||
12 | calendar month.
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13 | (i) The an amount to be paid to each unit of local | ||||||
14 | government county and municipality, which shall equal
the taxes | ||||||
15 | and penalties collected by the Department for the unit of local | ||||||
16 | government such county or
municipality pursuant to this Section | ||||||
17 | during the second preceding calendar month (not including | ||||||
18 | credit memoranda), plus an amount the Department determines is | ||||||
19 | necessary to offset any amounts which were erroneously paid to | ||||||
20 | a different taxing body, and not including (i) an amount equal | ||||||
21 | to the amount of refunds made during the second preceding | ||||||
22 | calendar month by the Department of behalf of such county or | ||||||
23 | municipality and (ii) any amount which the Department | ||||||
24 | determines is necessary to offset any amounts which are payable | ||||||
25 | to a different taxing body but were erroneously paid to the | ||||||
26 | municipality or county ,
less 2% of the balance, or any greater |
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1 | amount of the balance as provided in the agreement between the | ||||||
2 | Department and the unit of local government required under this | ||||||
3 | Section, which sum shall be retained by the State Treasurer. | ||||||
4 | total amount of taxes and penalties collected by the Department
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5 | for such county or municipality pursuant to this Section or the | ||||||
6 | actual cost
of collection of such taxes and penalties | ||||||
7 | determined pursuant to the
agreement described in subsection | ||||||
8 | (b), whichever is less, which shall be
retained by the State; | ||||||
9 | and
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10 | (ii) With respect to the total amount to be retained by the | ||||||
11 | State Treasurer pursuant to
subparagraph (i), the Department, | ||||||
12 | at the time of each monthly disbursement to the units of local | ||||||
13 | government, shall prepare and certify to the Comptroller the | ||||||
14 | amount so retained by the State Treasurer, which shall be | ||||||
15 | transferred such amount to be deposited into the Tax Compliance | ||||||
16 | and Administration General Revenue Fund
of the State treasury | ||||||
17 | and used by the Department, subject to appropriation, to cover | ||||||
18 | the costs incurred by the
Department in collecting such taxes | ||||||
19 | and penalties.
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20 | (2) Within 10 7 days after receiving the certifications | ||||||
21 | described in paragraph
(1), the Comptroller shall issue orders | ||||||
22 | for payment of the amounts specified
in subparagraph (i) of | ||||||
23 | paragraph (1).
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24 | (d) Any home rule unit of local government which imposes a | ||||||
25 | tax
collected by the Department pursuant to this Section | ||||||
26 | substantially similar to a State imposed tax, or which imposes |
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1 | a tax which
is intended to be collected from a retail purchaser | ||||||
2 | of goods or services at
the same time a similar State tax is | ||||||
3 | also collected, must file a certified copy of
the ordinance | ||||||
4 | imposing the tax with the Department within 10 days after
its | ||||||
5 | passage. Beginning on the effective date of this amendatory Act | ||||||
6 | of the 99th General Assembly, an ordinance or resolution | ||||||
7 | imposing or discontinuing a tax collected by the Department | ||||||
8 | under this Section or effecting a change in the rate thereof | ||||||
9 | shall either (i) be adopted and a certified copy thereof filed | ||||||
10 | with the Department on or before the first day of April, | ||||||
11 | whereupon the
Department shall proceed to administer and | ||||||
12 | enforce the tax imposition, discontinuance, or rate change as | ||||||
13 | of the first day of July next following the adoption and | ||||||
14 | filing; or (ii) be adopted and certified copy thereof filed | ||||||
15 | with the Department on or before the first day of October, | ||||||
16 | whereupon the Department shall proceed to administer and | ||||||
17 | enforce the tax imposition, discontinuance, or rate change as | ||||||
18 | of the first day of January next following the adoption and | ||||||
19 | filing. No such ordinance shall become effective until it is so
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20 | filed. Any home rule unit of local government which has enacted | ||||||
21 | such an
ordinance prior to the effective date of this Act shall | ||||||
22 | file a copy of such
ordinance with the Department within 90 | ||||||
23 | days after the effective date of this Act.
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24 | (e) It is declared to be the law of this State, pursuant to | ||||||
25 | paragraph
(g) of Section 6 of Article VII of the Illinois | ||||||
26 | Constitution, that this
amendatory Act of 1988 is a denial of |
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1 | the power of a home rule unit to fail
to comply with the | ||||||
2 | requirements of paragraphs (d) and (e) of this Section.
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3 | (Source: P.A. 85-1215.)
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4 | Section 99. Effective date. This Act takes effect upon | ||||||
5 | becoming law.".
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