Full Text of SB2755 95th General Assembly
SB2755sam001 95TH GENERAL ASSEMBLY
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Sen. Don Harmon
Filed: 4/1/2008
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09500SB2755sam001 |
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LRB095 15971 MJR 48206 a |
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| AMENDMENT TO SENATE BILL 2755
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| AMENDMENT NO. ______. Amend Senate Bill 2755 on page 1, | 3 |
| line 5, by replacing "Section 5-1" with "Sections 5-1 and 8-2"; | 4 |
| and
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| on page 31, immediately below line 17, by inserting the | 6 |
| following:
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| "(235 ILCS 5/8-2) (from Ch. 43, par. 159)
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| Sec. 8-2. It is the duty of each manufacturer with respect | 9 |
| to alcoholic
liquor produced or imported by such manufacturer, | 10 |
| or purchased tax-free by
such manufacturer from another | 11 |
| manufacturer or importing
distributor, and of each importing | 12 |
| distributor as to alcoholic liquor
purchased by such importing | 13 |
| distributor from foreign importers or from
anyone from any | 14 |
| point in the United States outside of this State or
purchased | 15 |
| tax-free from another manufacturer or importing
distributor, | 16 |
| to pay the tax imposed by Section 8-1 to the
Department of |
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LRB095 15971 MJR 48206 a |
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| Revenue on or before the 15th day of the calendar month
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| following the calendar month in which such alcoholic liquor is | 3 |
| sold or used
by such manufacturer or by such importing | 4 |
| distributor other than in an
authorized tax-free manner or to | 5 |
| pay that tax electronically as provided in
this Section.
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| Each manufacturer and each importing distributor shall
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| make payment under one of the following methods: (1) on or | 8 |
| before the
15th day of each calendar month, file in person or | 9 |
| by United States
first-class
mail, postage pre-paid,
with the | 10 |
| Department of Revenue, on
forms prescribed and furnished by the | 11 |
| Department, a report in writing in
such form as may be required | 12 |
| by the Department in order to compute, and
assure the accuracy | 13 |
| of, the tax due on all taxable sales and uses of
alcoholic | 14 |
| liquor occurring during the preceding month. Payment of the tax
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| in the amount disclosed by the report shall accompany the | 16 |
| report or, (2) on
or
before the 15th day of each calendar | 17 |
| month, electronically file with the
Department of Revenue, on | 18 |
| forms prescribed and furnished by the Department, an
electronic | 19 |
| report in such form as may be required by the Department in | 20 |
| order to
compute,
and assure the accuracy of, the tax due on | 21 |
| all taxable sales and uses of
alcoholic liquor
occurring during | 22 |
| the preceding month. An electronic payment of the tax in the
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| amount
disclosed by the report shall accompany the report. A | 24 |
| manufacturer or
distributor who
files an electronic report and | 25 |
| electronically pays the tax imposed pursuant to
Section 8-1
to | 26 |
| the Department of Revenue on or before the 15th day of the |
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LRB095 15971 MJR 48206 a |
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| calendar month
following
the calendar month in which such | 2 |
| alcoholic liquor is sold or used by that
manufacturer or
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| importing distributor other than in an authorized tax-free | 4 |
| manner shall pay to
the
Department the amount of the tax | 5 |
| imposed pursuant to Section 8-1, less a
discount
which is | 6 |
| allowed to reimburse the manufacturer or importing distributor
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| for the
expenses incurred in keeping and maintaining records, | 8 |
| preparing and filing the
electronic
returns, remitting the tax, | 9 |
| and supplying data to the Department upon
request.
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| The discount shall be in an amount as follows:
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| (1) For original returns due on or after January 1, | 12 |
| 2003 through
September 30, 2003, the discount shall be | 13 |
| 1.75% or $1,250 per return, whichever
is less;
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| (2) For original returns due on or after October 1, | 15 |
| 2003 through September
30, 2004, the discount shall be 2% | 16 |
| or $3,000 per return, whichever is less; and
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| (3) For original returns due on or after October 1, | 18 |
| 2004, the discount
shall
be 2% or $2,000 per return, | 19 |
| whichever is less.
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| The Department may, if it deems it necessary in order to | 21 |
| insure the
payment of the tax imposed by this Article, require | 22 |
| returns to be made
more frequently than and covering periods of | 23 |
| less than a month. Such return
shall contain such further | 24 |
| information as the Department may reasonably
require.
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| It shall be presumed that all alcoholic liquors acquired or | 26 |
| made by any
importing distributor or manufacturer have been |
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| sold or used by him in this
State and are the basis for the tax | 2 |
| imposed by this Article unless proven,
to the satisfaction of | 3 |
| the Department, that such alcoholic liquors are (1)
still in | 4 |
| the possession of such importing distributor or manufacturer, | 5 |
| or
(2) prior to the termination of possession have been lost by | 6 |
| theft or
through unintentional destruction, or (3) that such | 7 |
| alcoholic liquors are
otherwise exempt from taxation under this | 8 |
| Act.
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| The Department may require any foreign importer to file | 10 |
| monthly
information returns, by the 15th day of the month | 11 |
| following the month which
any such return covers, if the | 12 |
| Department determines this to be necessary
to the proper | 13 |
| performance of the Department's functions and duties under
this | 14 |
| Act. Such return shall contain such information as the | 15 |
| Department may
reasonably require.
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| Every manufacturer and importing distributor shall also | 17 |
| file, with the
Department, a bond in an amount not less than | 18 |
| $1,000 and not to exceed
$100,000 on a form to be approved by, | 19 |
| and with a surety or sureties
satisfactory to, the Department. | 20 |
| Such bond shall be conditioned upon the
manufacturer or | 21 |
| importing distributor paying to the Department all monies
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| becoming due from such manufacturer or importing distributor | 23 |
| under this
Article. The Department shall fix the penalty of | 24 |
| such bond in each case,
taking into consideration the amount of | 25 |
| alcoholic liquor expected to be
sold and used by such | 26 |
| manufacturer or importing distributor, and the
penalty fixed by |
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LRB095 15971 MJR 48206 a |
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| the Department shall be sufficient, in the Department's
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| opinion, to protect the State of Illinois against failure to | 3 |
| pay any amount
due under this Article, but the amount of the | 4 |
| penalty fixed by the
Department shall not exceed twice the | 5 |
| amount of tax liability of a monthly
return, nor shall the | 6 |
| amount of such penalty be less than $1,000. The
Department | 7 |
| shall notify the Commission of the Department's approval or
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| disapproval of any such manufacturer's or importing | 9 |
| distributor's bond, or
of the termination or cancellation of | 10 |
| any such bond, or of the Department's
direction to a | 11 |
| manufacturer or importing distributor that he must file
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| additional bond in order to comply with this Section. The | 13 |
| Commission shall
not issue a license to any applicant for a | 14 |
| manufacturer's or importing
distributor's license unless the | 15 |
| Commission has received a notification
from the Department | 16 |
| showing that such applicant has filed a satisfactory
bond with | 17 |
| the Department hereunder and that such bond has been approved | 18 |
| by
the Department. Failure by any licensed manufacturer or | 19 |
| importing
distributor to keep a satisfactory bond in effect | 20 |
| with the Department or to
furnish additional bond to the | 21 |
| Department, when required hereunder by the
Department to do so, | 22 |
| shall be grounds for the revocation or suspension of
such | 23 |
| manufacturer's or importing distributor's license by the | 24 |
| Commission.
If a manufacturer or importing distributor fails to | 25 |
| pay any amount due
under this Article, his bond with the | 26 |
| Department shall be deemed forfeited,
and the Department may |
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| institute a suit in its own name on such bond.
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| After notice and opportunity for a hearing the State | 3 |
| Commission may
revoke or suspend the license of any | 4 |
| manufacturer or importing distributor
who fails to comply with | 5 |
| the provisions of this Section. Notice of such
hearing and the | 6 |
| time and place thereof shall be in writing and shall
contain a | 7 |
| statement of the charges against the licensee. Such notice may | 8 |
| be
given by United States registered or certified mail with | 9 |
| return receipt
requested, addressed to the person concerned at | 10 |
| his last known address and
shall be given not less than 7 days | 11 |
| prior to the date fixed for the
hearing. An order revoking or | 12 |
| suspending a license under the provisions of
this Section may | 13 |
| be reviewed in the manner provided in Section 7-10
of this Act. | 14 |
| No new license shall be granted to a person
whose license has | 15 |
| been revoked for a violation of this Section or, in case
of | 16 |
| suspension, shall such suspension be terminated until he has | 17 |
| paid to the
Department all taxes and penalties which he owes | 18 |
| the State under the
provisions of this Act.
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| Every manufacturer or importing distributor who has, as | 20 |
| verified by
the Department, continuously complied with the | 21 |
| conditions of the bond under
this Act for a period of 2 years | 22 |
| shall be considered to be a prior
continuous compliance | 23 |
| taxpayer. In determining the consecutive period of
time for | 24 |
| qualification as a prior continuous compliance taxpayer, any
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| consecutive period of time of qualifying compliance | 26 |
| immediately prior to
the effective date of this amendatory Act |
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| of 1987 shall be credited to any
manufacturer or importing | 2 |
| distributor.
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| A manufacturer or importing distributor that is a prior | 4 |
| continuous compliance taxpayer under this Section and becomes a | 5 |
| successor as the result of an acquisition, merger, or | 6 |
| consolidation of a manufacturer or importing distributor shall | 7 |
| be deemed to be a prior continuous compliance taxpayer with | 8 |
| respect to the acquired, merged, or consolidated entity.
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| Every prior continuous compliance taxpayer shall be exempt | 10 |
| from the bond
requirements of this Act until the Department has | 11 |
| determined the taxpayer
to be delinquent in the filing of any | 12 |
| return or deficient in the payment of
any tax under this Act. | 13 |
| Any taxpayer who fails to pay an admitted or
established | 14 |
| liability under this Act may also be required to post bond or
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| other acceptable security with the Department guaranteeing the | 16 |
| payment of
such admitted or established liability.
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| The Department shall discharge any surety and shall release | 18 |
| and return
any bond or security deposit assigned, pledged or | 19 |
| otherwise provided to it
by a taxpayer under this Section | 20 |
| within 30 days after: (1) such taxpayer
becomes a prior | 21 |
| continuous compliance taxpayer; or (2) such taxpayer has
ceased | 22 |
| to collect receipts on which he is required to remit tax to the
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| Department, has filed a final tax return, and has paid to the | 24 |
| Department an
amount sufficient to discharge his remaining tax | 25 |
| liability as determined by
the Department under this Act.
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| (Source: P.A. 92-393, eff. 1-1-03; 93-22, eff. 6-20-03.)".
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