Full Text of HB4976 93rd General Assembly
HB4976enr 93RD GENERAL ASSEMBLY
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Retailers' Occupation Tax Act is amended by | 5 |
| changing Section 11 as follows:
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| (35 ILCS 120/11) (from Ch. 120, par. 450)
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| Sec. 11. All information received by the Department from | 8 |
| returns filed
under this Act, or from any investigation | 9 |
| conducted under this Act, shall
be confidential, except for | 10 |
| official purposes, and any person who divulges
any such | 11 |
| information in any manner, except in accordance with a proper
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| judicial order or as otherwise provided by law, shall be guilty | 13 |
| of a Class
B misdemeanor.
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| Nothing in this Act prevents the Director of Revenue from | 15 |
| publishing or
making available to the public the names and | 16 |
| addresses of persons filing
returns under this Act, or | 17 |
| reasonable statistics concerning the operation
of the tax by | 18 |
| grouping the contents of returns so the information in any
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| individual return is not disclosed.
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| Nothing in this Act prevents the Director of Revenue from | 21 |
| divulging to
the United States Government or the government of | 22 |
| any other state, or any
village that does not levy any real | 23 |
| property taxes for village operations
and that receives more | 24 |
| than 60% of its general corporate revenue from
taxes under the | 25 |
| Use Tax Act, the Service Use Tax Act, the Service
Occupation | 26 |
| Tax Act, and the Retailers' Occupation Tax Act, or any
officer | 27 |
| or agency thereof, for exclusively official purposes, | 28 |
| information
received by the Department in administering this | 29 |
| Act, provided that such
other governmental agency agrees to | 30 |
| divulge requested tax information to
the Department.
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| The Department's furnishing of information derived from a | 32 |
| taxpayer's
return or from an investigation conducted under this |
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| Act to the surety on a
taxpayer's bond that has been furnished | 2 |
| to the Department under this Act,
either to provide notice to | 3 |
| such surety of its potential liability under
the bond or, in | 4 |
| order to support the Department's demand for payment from
such | 5 |
| surety under the bond, is an official purpose within the | 6 |
| meaning of
this Section.
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| The furnishing upon request of information obtained by the | 8 |
| Department
from returns filed under this Act or investigations | 9 |
| conducted under this
Act to the Illinois Liquor Control | 10 |
| Commission for official use is deemed to
be an official purpose | 11 |
| within the meaning of this Section.
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| Notice to a surety of potential liability shall not be | 13 |
| given unless the
taxpayer has first been notified, not less | 14 |
| than 10 days prior thereto, of
the Department's intent to so | 15 |
| notify the surety.
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| The furnishing upon request of the Auditor General, or his | 17 |
| authorized agents,
for official use, of returns filed and | 18 |
| information related thereto under
this Act is deemed to be an | 19 |
| official purpose within the meaning of this
Section.
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| Where an appeal or a protest has been filed on behalf of a | 21 |
| taxpayer, the
furnishing upon request of the attorney for the | 22 |
| taxpayer of returns filed
by the taxpayer and information | 23 |
| related thereto under this Act is deemed
to be an official | 24 |
| purpose within the meaning of this Section.
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| The furnishing of financial information to a home rule unit | 26 |
| or non-home rule unit that has
imposed a tax similar to that | 27 |
| imposed by this Act pursuant to
its home rule powers or the | 28 |
| successful passage of a public referendum by a majority of the | 29 |
| registered voters of the community , or to any
village that does | 30 |
| not levy any real property taxes for village operations
and | 31 |
| that receives more than 60% of its general corporate revenue | 32 |
| from
taxes under the Use Tax Act, the Service Use Tax Act, the | 33 |
| Service Occupation
Tax Act, and the Retailers' Occupation Tax | 34 |
| Act, upon request of the Chief
Executive thereof, is an | 35 |
| official purpose within the meaning of this Section,
provided | 36 |
| the home rule unit , non-home rule unit with referendum |
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| approval, or village that does not levy any real property
taxes | 2 |
| for village operations and that receives more than 60% of its | 3 |
| general
corporate revenue from taxes under the Use Tax Act, the | 4 |
| Service Use Tax Act,
the Service Occupation Tax Act, and the | 5 |
| Retailers' Occupation Tax Act agrees in
writing to the | 6 |
| requirements of this Section.
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| For a village that does not levy any real property taxes | 8 |
| for village
operations and that receives more than 60% of its | 9 |
| general corporate revenue
from taxes under the Use Tax Act, | 10 |
| Service Use Tax Act, Service Occupation Tax
Act, and Retailers' | 11 |
| Occupation Tax Act, the officers eligible to receive
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| information from the Department of Revenue under this Section | 13 |
| are the village
manager and the chief financial officer of the | 14 |
| village.
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| Information so provided shall be subject to all | 16 |
| confidentiality provisions
of this Section. The written | 17 |
| agreement shall provide for reciprocity,
limitations on | 18 |
| access, disclosure, and procedures for requesting information.
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| The Department may make available to the Board of Trustees | 20 |
| of any Metro
East Mass Transit District information contained | 21 |
| on transaction reporting
returns required to be filed under | 22 |
| Section 3 of this Act that report sales made
within the | 23 |
| boundary of the taxing authority of that Metro East Mass | 24 |
| Transit
District, as provided in Section 5.01 of the Local Mass | 25 |
| Transit District Act.
The disclosure shall be made pursuant to | 26 |
| a written agreement between the
Department and the Board of | 27 |
| Trustees of a Metro East Mass Transit District,
which is an | 28 |
| official purpose within the meaning of this Section. The | 29 |
| written
agreement between the Department and the Board of | 30 |
| Trustees of a Metro East
Mass Transit District shall provide | 31 |
| for reciprocity, limitations on access,
disclosure, and | 32 |
| procedures for requesting information. Information so provided
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| shall be subject to all confidentiality provisions of this | 34 |
| Section.
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| The Director may make available to any State agency, | 36 |
| including the
Illinois Supreme Court, which licenses persons to |
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| engage in any occupation,
information that a person licensed by | 2 |
| such agency has failed to file
returns under this Act or pay | 3 |
| the tax, penalty and interest shown therein,
or has failed to | 4 |
| pay any final assessment of tax, penalty or interest due
under | 5 |
| this Act.
The Director may make available to any State agency, | 6 |
| including the Illinois
Supreme
Court, information regarding | 7 |
| whether a bidder, contractor, or an affiliate of a
bidder or
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| contractor has failed to collect and remit Illinois Use tax on | 9 |
| sales into
Illinois, or any tax
under this Act or pay the tax, | 10 |
| penalty, and interest shown therein, or has
failed to pay any
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| final assessment of tax, penalty, or interest due under this | 12 |
| Act, for the
limited purpose of
enforcing bidder and contractor | 13 |
| certifications. The Director may make available
to units
of | 14 |
| local government and school districts that require bidder and | 15 |
| contractor
certifications,
as set forth in Sections 50-11 and | 16 |
| 50-12 of the Illinois Procurement Code,
information
regarding | 17 |
| whether a bidder, contractor, or an affiliate of a bidder or
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| contractor has failed
to collect and remit Illinois Use tax on | 19 |
| sales into Illinois, file returns under
this Act, or
pay the | 20 |
| tax, penalty, and interest shown therein, or has failed to pay | 21 |
| any final
assessment
of tax, penalty, or interest due under | 22 |
| this Act, for the limited purpose of
enforcing bidder
and | 23 |
| contractor certifications. For purposes of this Section, the | 24 |
| term
"affiliate" means any
entity that (1) directly, | 25 |
| indirectly, or constructively controls another
entity,
(2) is | 26 |
| directly,
indirectly, or constructively controlled by another | 27 |
| entity, or (3) is subject
to
the control of
a common entity. | 28 |
| For purposes of this Section, an entity controls another
entity
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| if it owns,
directly or individually, more than 10% of the | 30 |
| voting securities of that
entity.
As used in
this Section, the | 31 |
| term "voting security" means a security that (1) confers upon
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| the holder
the right to vote for the election of members of the | 33 |
| board of directors or
similar governing
body of the business or | 34 |
| (2) is convertible into, or entitles the holder to
receive upon | 35 |
| its
exercise, a security that confers such a right to vote. A | 36 |
| general partnership
interest is a
voting security.
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| The Director may make available to any State agency, | 2 |
| including the
Illinois
Supreme Court, units of local | 3 |
| government, and school districts, information
regarding
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| whether a bidder or contractor is an affiliate of a person who | 5 |
| is not
collecting
and
remitting Illinois Use taxes for the | 6 |
| limited purpose of enforcing bidder and
contractor
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| certifications.
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| The Director may also make available to the Secretary of | 9 |
| State
information that a limited liability company, which has | 10 |
| filed articles of
organization with the Secretary of State, or | 11 |
| corporation which has been
issued a certificate of | 12 |
| incorporation by the Secretary of State has failed to
file | 13 |
| returns under this Act or pay the tax, penalty and interest | 14 |
| shown therein,
or has failed to pay any final assessment of | 15 |
| tax, penalty or interest due under
this Act. An assessment is | 16 |
| final when all proceedings in court for review of
such | 17 |
| assessment have terminated or the time for the taking thereof | 18 |
| has expired
without such proceedings being instituted.
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| The Director shall make available for public inspection in | 20 |
| the Department's
principal office and for publication, at cost, | 21 |
| administrative decisions issued
on or after January 1, 1995. | 22 |
| These decisions are to be made available in a
manner so that | 23 |
| the following taxpayer information is not disclosed:
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| (1) The names, addresses, and identification numbers | 25 |
| of the taxpayer,
related entities, and employees.
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| (2) At the sole discretion of the Director, trade | 27 |
| secrets
or other confidential information identified as | 28 |
| such by the taxpayer, no later
than 30 days after receipt | 29 |
| of an administrative decision, by such means as the
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| Department shall provide by rule.
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| The Director shall determine the appropriate extent of the | 32 |
| deletions allowed
in paragraph (2). In the event the taxpayer | 33 |
| does not submit deletions, the
Director shall make only the | 34 |
| deletions specified in paragraph (1).
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| The Director shall make available for public inspection and | 36 |
| publication an
administrative decision within 180 days after |
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| the issuance of the
administrative decision. The term | 2 |
| "administrative decision" has the same
meaning as defined in | 3 |
| Section 3-101 of Article III of the Code of Civil
Procedure. | 4 |
| Costs collected under this Section shall be paid into the Tax
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| Compliance and Administration Fund.
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| Nothing contained in this Act shall prevent the Director | 7 |
| from divulging
information to any person pursuant to a request | 8 |
| or authorization made by the
taxpayer or by an authorized | 9 |
| representative of the taxpayer.
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| (Source: P.A. 93-25, eff. 6-20-03.)
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| Section 99. Effective date. This Act takes effect upon | 12 |
| becoming law.
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