Full Text of HB6156 97th General Assembly
HB6156 97TH GENERAL ASSEMBLY |
| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 HB6156 Introduced , by Rep. Jack D. Franks SYNOPSIS AS INTRODUCED: |
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35 ILCS 105/14 | from Ch. 120, par. 439.14 |
35 ILCS 110/15 | from Ch. 120, par. 439.45 |
35 ILCS 115/15 | from Ch. 120, par. 439.115 |
35 ILCS 120/13 | from Ch. 120, par. 452 |
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Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act. Provides that a person who knowingly sells, purchases, installs, transfers, possesses, uses, or accesses any automated sales device, zapper, or phantom-ware for use in an electronic cash register or other point-of-sale system in this State is guilty of a Class 3 felony.
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| | CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY | | FISCAL NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | | HB6156 | | LRB097 21080 HLH 68437 b |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Use Tax Act is amended by changing Section | 5 | | 14 as follows:
| 6 | | (35 ILCS 105/14) (from Ch. 120, par. 439.14)
| 7 | | Sec. 14.
When the amount due is under $300, any person | 8 | | subject to
the provisions hereof who fails to file a
return, or | 9 | | who violates any other provision of Section 9 or Section 10 | 10 | | hereof,
or who fails to keep books and records as required | 11 | | herein, or who files a
fraudulent return, or who wilfully | 12 | | violates any rule or regulation of the
Department for the | 13 | | administration and enforcement of the provisions hereof,
or any | 14 | | officer or agent of a corporation or manager, member, or agent | 15 | | of a
limited liability company subject hereto who signs a | 16 | | fraudulent return filed on
behalf of such corporation or | 17 | | limited liability company, or any accountant or
other agent who | 18 | | knowingly enters false information on the return of any
| 19 | | taxpayer under this Act, or any person who violates any of the | 20 | | provisions
of Sections 3, 5 or 7 hereof, or any purchaser who | 21 | | obtains a registration
number or resale number from the | 22 | | Department through misrepresentation, or
who represents to a | 23 | | seller that such purchaser has a registration number or
a |
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| 1 | | resale number from the Department when he knows that he does | 2 | | not, or who
uses his registration number or resale number to | 3 | | make a seller believe that
he is buying tangible personal | 4 | | property for resale when such purchaser in
fact knows that this | 5 | | is not the case, is guilty of a Class 4 felony.
| 6 | | Any person who violates any provision of Section 6 hereof, | 7 | | or who
engages in the business of selling tangible personal | 8 | | property at retail
after his Certificate of Registration under | 9 | | this Act has been revoked in
accordance with Section 12 of this | 10 | | Act, is guilty of a Class 4 felony.
Each day any such person is | 11 | | engaged in business in violation of Section 6,
or after his | 12 | | Certificate of Registration under this Act has been revoked,
| 13 | | constitutes a separate offense.
| 14 | | When the amount due is under $300, any person who accepts | 15 | | money that
is due to the Department under this Act from a | 16 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 17 | | make the payment to the Department, but who
fails to remit such | 18 | | payment to the Department when due is guilty of a Class 4
| 19 | | felony.
Any such person who purports to make such payment by | 20 | | issuing or delivering
a check or other order upon a real or | 21 | | fictitious depository for the payment
of money, knowing that it | 22 | | will not be paid by the depository, shall be guilty
of a | 23 | | deceptive practice in violation of Section 17-1 of the Criminal | 24 | | Code
of 1961, as amended.
| 25 | | When the amount due is $300 or more any person subject to | 26 | | the provisions
hereof who fails to file a return or who |
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| 1 | | violates any other provision of
Section 9 or Section 10 hereof | 2 | | or who fails to keep books and records as
required herein or | 3 | | who files a fraudulent return, or who wilfully violates
any | 4 | | rule or regulation of the Department for the administration and
| 5 | | enforcement of the provisions hereof, or any officer or agent | 6 | | of a
corporation or manager, member, or agent of a limited | 7 | | liability company
subject hereto who signs a fraudulent return | 8 | | filed on behalf of
such corporation or limited liability | 9 | | company, or any accountant or other
agent who knowingly enters | 10 | | false information on the return of any taxpayer
under this Act | 11 | | or any person who violates any of the provisions of Sections 3,
| 12 | | 5 or 7 hereof or any purchaser who obtains a registration | 13 | | number or resale
number from the Department through | 14 | | misrepresentation, or who represents to a
seller that such | 15 | | purchaser has a registration number or a resale number from
the | 16 | | Department when he knows that he does not or who uses his | 17 | | registration
number or resale number to make a seller believe | 18 | | that he is buying tangible
personal property for resale when | 19 | | such purchaser in fact knows that this is not
the case, is | 20 | | guilty of a Class 3 felony.
| 21 | | When the amount due is $300 or more any person who accepts | 22 | | money that is
due to the Department under this Act from a | 23 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 24 | | make the payment to the Department, but who
fails to remit such | 25 | | payment to the Department when due is guilty of a Class
3 | 26 | | felony. Any such person who purports to make such payment by |
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| 1 | | issuing or
delivering a check or other order upon a real or | 2 | | fictitious depository for
the payment of money, knowing that it | 3 | | will not be paid by the depository
shall be guilty of a | 4 | | deceptive practice in violation of Section 17-1 of the
Criminal | 5 | | Code of 1961, as amended.
| 6 | | Any seller who collects or attempts to collect use tax | 7 | | measured by
receipts which such seller knows are not subject to | 8 | | use tax, or any seller
who knowingly over-collects or attempts | 9 | | to over-collect use tax in a
transaction which is subject to | 10 | | the tax that is imposed by this Act, shall
be guilty of a Class | 11 | | 4 felony for each such offense. This paragraph
does not apply | 12 | | to an amount collected by the seller as use tax on receipts
| 13 | | which are subject to tax under this Act as long as such | 14 | | collection is made
in compliance with the tax collection | 15 | | brackets prescribed by the Department
in its Rules and | 16 | | Regulations.
| 17 | | Any taxpayer or agent of a taxpayer who with the intent to | 18 | | defraud
purports to make a payment due to the Department by | 19 | | issuing or delivering a
check or other order upon a real or | 20 | | fictitious depository for the payment
of money, knowing that it | 21 | | will not be paid by the depository, shall be
guilty of a | 22 | | deceptive practice in violation of Section 17-1 of the Criminal
| 23 | | Code of 1961, as amended.
| 24 | | Any person who knowingly sells, purchases, installs, | 25 | | transfers, possesses, uses, or accesses any automated sales | 26 | | device, zapper, or phantom-ware in this State is guilty of a |
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| 1 | | Class 3 felony. | 2 | | For the purposes of this Section: | 3 | | "Automated sales suppression device" or "zapper" means a | 4 | | software program that falsifies the electronic records of an | 5 | | electronic cash register or other point-of-sale system, | 6 | | including, but not limited to, transaction data and transaction | 7 | | reports. The term includes the software program, any device | 8 | | that carries the software program, or an Internet link to the | 9 | | software program. | 10 | | "Phantom-ware" means a hidden programming option embedded | 11 | | in the operating system of an electronic cash register or | 12 | | hardwired into an electronic cash register that can be used to | 13 | | create a second set of records or that can eliminate or | 14 | | manipulate transaction records in an electronic cash register. | 15 | | "Electronic cash register" means a device that keeps a | 16 | | register or supporting documents through the use of an | 17 | | electronic device or computer system designed to record | 18 | | transaction data for the purpose of computing, compiling, or | 19 | | processing retail sales transaction data in any manner. | 20 | | "Transaction data" includes: items purchased by a | 21 | | customer; the price of each item; a taxability determination | 22 | | for each item; a segregated tax amount for each taxed item; the | 23 | | amount of cash or credit tendered; the net amount returned to | 24 | | the customer in change; the date and time of the purchase; the | 25 | | name, address, and identification number of the vendor; and the | 26 | | receipt or invoice number of the transaction. |
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| 1 | | "Transaction report" means a report that documents, | 2 | | without limitation, the sales, taxes, or fees collected, media | 3 | | totals, and discount voids at an electronic cash register and | 4 | | that is printed on a cash register tape and the end of a day or | 5 | | shift, or a report that documents every action at an electronic | 6 | | cash register and is stored electronically. | 7 | | A prosecution for any act in violation of this Section may | 8 | | be commenced
at any time within 3 years of the commission of | 9 | | that Act.
| 10 | | This Section does not apply if the violation in a | 11 | | particular case also
constitutes a criminal violation of the | 12 | | Retailers' Occupation Tax Act.
| 13 | | (Source: P.A. 88-480.)
| 14 | | Section 10. The Service Use Tax Act is amended by changing | 15 | | Section 15 as follows:
| 16 | | (35 ILCS 110/15) (from Ch. 120, par. 439.45)
| 17 | | Sec. 15.
When the amount due is under $300, any person | 18 | | subject to
the provisions hereof who fails to file a
return, or | 19 | | who violates any other provision of Section 9 or Section 10 | 20 | | hereof,
or who fails to keep books and records as required | 21 | | herein, or who files a
fraudulent return, or who wilfully | 22 | | violates any Rule or Regulation of the
Department for the | 23 | | administration and enforcement of the provisions hereof,
or any | 24 | | officer or agent of a corporation, or manager, member, or agent |
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| 1 | | of a
limited liability company, subject hereto who signs a | 2 | | fraudulent return filed
on behalf of such corporation or | 3 | | limited liability company, or any accountant
or other agent who | 4 | | knowingly enters false information on the return of any
| 5 | | taxpayer under this Act, or any person who violates any of the | 6 | | provisions
of Sections 3 and 5 hereof, or any purchaser who | 7 | | obtains a registration
number or resale number from the | 8 | | Department through misrepresentation, or
who represents to a | 9 | | seller that such purchaser has a registration number or
a | 10 | | resale number from the Department when he knows that he does | 11 | | not, or who
uses his registration number or resale number to | 12 | | make a seller believe that
he is buying tangible personal | 13 | | property for resale when such purchaser in
fact knows that this | 14 | | is not the case, is guilty of a Class 4 felony.
| 15 | | Any person who violates any provision of Section 6 hereof, | 16 | | or who
engages in the business of making sales of service after | 17 | | his Certificate of
Registration under this Act has been revoked | 18 | | in accordance with Section 12
of this Act, is guilty of a Class | 19 | | 4 felony. Each day any such person
is engaged in business in | 20 | | violation of Section 6, or after his Certificate of
| 21 | | Registration under this Act has been revoked, constitutes a | 22 | | separate offense.
| 23 | | When the amount due is under $300, any person who accepts | 24 | | money that
is due to the Department under this Act from a | 25 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 26 | | make the payment to the Department, but who
fails to remit such |
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| 1 | | payment to the Department when due is guilty of a Class 4
| 2 | | felony. Any such person who purports to make such payment by | 3 | | issuing or
delivering a check or other order upon a real or | 4 | | fictitious depository for the
payment of money, knowing that it | 5 | | will not be paid by the depository, shall be
guilty of a | 6 | | deceptive practice in violation of Section 17-1 of the Criminal
| 7 | | Code of 1961, as amended.
| 8 | | When the amount due is $300 or more, any person subject to | 9 | | the
provisions hereof who fails to file a return, or who | 10 | | violates any other
provision of Section 9 or Section 10 hereof, | 11 | | or who fails to keep books and
records as required herein or | 12 | | who files a fraudulent return, or who
willfully violates any | 13 | | rule or regulation of the Department for the
administration and | 14 | | enforcement of the provisions hereof, or any officer or
agent | 15 | | of a corporation, or manager, member, or agent of a limited | 16 | | liability
company, subject hereto who signs a fraudulent return | 17 | | filed on behalf of such
corporation or limited liability | 18 | | company, or any accountant or other agent who
knowingly enters | 19 | | false information on the return of any taxpayer under this
Act, | 20 | | or any person who violates any of the provisions of Sections 3 | 21 | | and 5
hereof, or any purchaser who obtains a registration | 22 | | number or resale number
from the Department through | 23 | | misrepresentation, or who represents to a
seller that such | 24 | | purchaser has a registration number or a resale number
from the | 25 | | Department when he knows that he does not, or who uses his
| 26 | | registration number or resale number to make a seller believe |
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| 1 | | that he is buying tangible personal property for resale when | 2 | | such purchaser in
fact knows that this is not the case, is | 3 | | guilty of a Class 3 felony.
| 4 | | When the amount due is $300 or more, any person who accepts | 5 | | money that is
due to the Department under this Act from a | 6 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 7 | | make the payment to the Department, but
who fails to remit such | 8 | | payment to the Department when due is guilty of a
Class 3 | 9 | | felony. Any such person who purports to make such payment by
| 10 | | issuing or delivering a check or other order upon a real or | 11 | | fictitious
depository for the payment of money, knowing that it | 12 | | will not be paid by
the depository, shall be guilty of a | 13 | | deceptive practice in violation of
Section 17-1 of the Criminal | 14 | | Code of 1961, as amended.
| 15 | | Any serviceman who collects or attempts to collect Service | 16 | | Use Tax
measured by receipts or selling prices which such | 17 | | serviceman knows are not
subject to Service Use Tax, or any | 18 | | serviceman who knowingly over-collects
or attempts to | 19 | | over-collect Service Use Tax in a transaction which is
subject | 20 | | to the tax that is imposed by this Act, shall be guilty of a
| 21 | | Class 4 felony for each offense. This paragraph does not apply | 22 | | to an amount
collected by the serviceman as Service Use Tax on | 23 | | receipts or selling prices
which are subject to tax under this | 24 | | Act as long as such collection is made
in compliance with the | 25 | | tax collection brackets prescribed by the Department
in its | 26 | | Rules and Regulations.
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| 1 | | Any taxpayer or agent of a taxpayer who with the intent to | 2 | | defraud
purports to make a payment due to the Department by | 3 | | issuing or delivering a
check or other order upon a real or | 4 | | fictitious depository for the payment
of money, knowing that it | 5 | | will not be paid by the depository, shall be
guilty of a | 6 | | deceptive practice in violation of Section 17-1 of the Criminal
| 7 | | Code of 1961, as amended.
| 8 | | Any person who knowingly sells, purchases, installs, | 9 | | transfers, possesses, uses, or accesses any automated sales | 10 | | device, zapper, or phantom-ware in this State is guilty of a | 11 | | Class 3 felony. | 12 | | For the purposes of this Section: | 13 | | "Automated sales suppression device" or "zapper" means a | 14 | | software program that falsifies the electronic records of an | 15 | | electronic cash register or other point-of-sale system, | 16 | | including, but not limited to, transaction data and transaction | 17 | | reports. The term includes the software program, any device | 18 | | that carries the software program, or an Internet link to the | 19 | | software program. | 20 | | "Phantom-ware" means a hidden programming option embedded | 21 | | in the operating system of an electronic cash register or | 22 | | hardwired into an electronic cash register that can be used to | 23 | | create a second set of records or that can eliminate or | 24 | | manipulate transaction records in an electronic cash register. | 25 | | "Electronic cash register" means a device that keeps a | 26 | | register or supporting documents through the use of an |
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| 1 | | electronic device or computer system designed to record | 2 | | transaction data for the purpose of computing, compiling, or | 3 | | processing retail sales transaction data in any manner. | 4 | | "Transaction data" includes: items purchased by a | 5 | | customer; the price of each item; a taxability determination | 6 | | for each item; a segregated tax amount for each taxed item; the | 7 | | amount of cash or credit tendered; the net amount returned to | 8 | | the customer in change; the date and time of the purchase; the | 9 | | name, address, and identification number of the vendor; and the | 10 | | receipt or invoice number of the transaction. | 11 | | "Transaction report" means a report that documents, | 12 | | without limitation, the sales, taxes, or fees collected, media | 13 | | totals, and discount voids at an electronic cash register and | 14 | | that is printed on a cash register tape and the end of a day or | 15 | | shift, or a report that documents every action at an electronic | 16 | | cash register and is stored electronically. | 17 | | A prosecution for any Act in violation of this Section may | 18 | | be commenced
at any time within 3 years of the commission of | 19 | | that Act.
| 20 | | This Section does not apply if the violation in a | 21 | | particular case also
constitutes a criminal violation of the | 22 | | Retailers' Occupation Tax Act, the
Use Tax Act or the Service | 23 | | Occupation Tax Act.
| 24 | | (Source: P.A. 90-655, eff. 7-30-98; 91-51, eff. 6-30-99.)
| 25 | | Section 15. The Service Occupation Tax Act is amended by |
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| 1 | | changing Section 15 as follows:
| 2 | | (35 ILCS 115/15) (from Ch. 120, par. 439.115)
| 3 | | Sec. 15.
When the amount due is under $300, any person | 4 | | subject to the
provisions hereof who fails to file a return, or | 5 | | who violates any other
provision of Section 9 or Section 10 | 6 | | hereof, or who fails to keep books and
records as required | 7 | | herein, or who files a fraudulent return, or who wilfully
| 8 | | violates any Rule or Regulation of the Department for the | 9 | | administration and
enforcement of the provisions hereof, or any | 10 | | officer or agent of a corporation,
or manager, member, or agent | 11 | | of a limited liability company, subject hereto who
signs a | 12 | | fraudulent return filed on behalf of such corporation or | 13 | | limited
liability company, or any accountant or other agent who | 14 | | knowingly enters false
information on the return of any | 15 | | taxpayer under this Act, or any person who
violates any of the | 16 | | provisions of Sections 3, 5 or 7 hereof, or any purchaser
who | 17 | | obtains a registration number or resale number from the | 18 | | Department through
misrepresentation, or who represents to a | 19 | | seller that such purchaser has a
registration number or a | 20 | | resale number from the Department when he knows that
he does | 21 | | not, or who uses his registration number or resale number to | 22 | | make a
seller believe that he is buying tangible personal | 23 | | property for resale when
such purchaser in fact knows that this | 24 | | is not the case, is guilty of a Class 4
felony.
| 25 | | Any person who violates any provision of Section 6 hereof, |
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| 1 | | or who
engages in the business of making sales of service after | 2 | | his Certificate of
Registration under this Act has been revoked | 3 | | in accordance with Section 12
of this Act, is guilty of a Class | 4 | | 4 felony. Each day any such person
is engaged in business in | 5 | | violation of Section 6, or after his Certificate of
| 6 | | Registration under this Act has been revoked, constitutes a | 7 | | separate offense.
| 8 | | When the amount due is under $300, any person who accepts | 9 | | money that
is due to the Department under this Act from a | 10 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 11 | | make the payment to the Department, but
who fails to remit such | 12 | | payment to the Department when due is guilty of a
Class 4 | 13 | | felony. Any such person who purports to make such payment by
| 14 | | issuing or delivering a check or other order upon a real or | 15 | | fictitious
depository for the payment of money, knowing that it | 16 | | will not be paid by
the depository, shall be guilty of a | 17 | | deceptive practice in violation of
Section 17-1 of the Criminal | 18 | | Code of 1961, as amended.
| 19 | | When the amount due is $300 or more, any person subject to | 20 | | the
provisions hereof who fails to file a return, or who | 21 | | violates any other
provision of Section 9 or Section 10 hereof, | 22 | | or who fails to keep books and
records as required herein, or | 23 | | who files a fraudulent return, or who
wilfully violates any | 24 | | rule or regulation of the Department for the
administration and | 25 | | enforcement of the provisions hereof, or any officer or
agent | 26 | | of a corporation, or manager, member, or agent of a limited |
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| 1 | | liability
company, subject hereto who signs a fraudulent return | 2 | | filed on behalf of such
corporation or limited liability | 3 | | company, or any accountant or other agent who
knowingly enters | 4 | | false information on the return of any taxpayer under this
Act, | 5 | | or any person who violates any of the provisions of Sections 3, | 6 | | 5 or 7
hereof, or any purchaser who obtains a registration | 7 | | number or resale number
from the Department through | 8 | | misrepresentation, or who represents to
a seller that such | 9 | | purchaser has a registration number or a resale number
from the | 10 | | Department when he knows that he does not, or who uses his
| 11 | | registration number or resale number to make a seller believe | 12 | | that he is
buying tangible personal property for resale when | 13 | | such purchaser in fact
knows that this is not the case, is | 14 | | guilty of a Class 3 felony.
| 15 | | When the amount due is $300 or more, any person who accepts | 16 | | money that is
due to the Department under this Act from a | 17 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 18 | | make the payment to the
Department but who fails to remit such | 19 | | payment to the Department when due
is guilty of a Class 3 | 20 | | felony. Any such person who purports to make such
payment by | 21 | | issuing or delivering a check or other order upon a real or
| 22 | | fictitious depository for the payment of money, knowing that it | 23 | | will not be
paid by the depository shall be guilty of a | 24 | | deceptive practice in violation
of Section 17-1 of the Criminal | 25 | | Code of 1961, as amended.
| 26 | | Any serviceman who collects or attempts to collect Service |
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| 1 | | Occupation Tax,
measured by receipts which such serviceman | 2 | | knows are not subject to Service
Occupation Tax, or any | 3 | | serviceman who collects or attempts to collect an
amount | 4 | | (however designated) which purports to reimburse such | 5 | | serviceman for
Service Occupation Tax liability measured by | 6 | | receipts or selling prices which
such serviceman knows are not | 7 | | subject to Service Occupation Tax, or any
serviceman who | 8 | | knowingly over-collects or attempts to
over-collect Service | 9 | | Occupation Tax or an amount purporting to be
reimbursement for | 10 | | Service Occupation Tax liability in a transaction which
is | 11 | | subject to the tax that is imposed by this Act, shall be guilty | 12 | | of a
Class 4 felony for each such offense. This paragraph does | 13 | | not apply to an
amount collected by the serviceman as | 14 | | reimbursement for the serviceman's
Service Occupation Tax | 15 | | liability on receipts or selling prices which are
subject to | 16 | | tax under this Act, as long as such collection is made in
| 17 | | compliance with the tax collection brackets prescribed by the | 18 | | Department in
its Rules and Regulations.
| 19 | | Any person who knowingly sells, purchases, installs, | 20 | | transfers, possesses, uses, or accesses any automated sales | 21 | | device, zapper, or phantom-ware in this State is guilty of a | 22 | | Class 3 felony. | 23 | | For the purposes of this Section: | 24 | | "Automated sales suppression device" or "zapper" means a | 25 | | software program that falsifies the electronic records of an | 26 | | electronic cash register or other point-of-sale system, |
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| 1 | | including, but not limited to, transaction data and transaction | 2 | | reports. The term includes the software program, any device | 3 | | that carries the software program, or an Internet link to the | 4 | | software program. | 5 | | "Phantom-ware" means a hidden programming option embedded | 6 | | in the operating system of an electronic cash register or | 7 | | hardwired into an electronic cash register that can be used to | 8 | | create a second set of records or that can eliminate or | 9 | | manipulate transaction records in an electronic cash register. | 10 | | "Electronic cash register" means a device that keeps a | 11 | | register or supporting documents through the use of an | 12 | | electronic device or computer system designed to record | 13 | | transaction data for the purpose of computing, compiling, or | 14 | | processing retail sales transaction data in any manner. | 15 | | "Transaction data" includes: items purchased by a | 16 | | customer; the price of each item; a taxability determination | 17 | | for each item; a segregated tax amount for each taxed item; the | 18 | | amount of cash or credit tendered; the net amount returned to | 19 | | the customer in change; the date and time of the purchase; the | 20 | | name, address, and identification number of the vendor; and the | 21 | | receipt or invoice number of the transaction. | 22 | | "Transaction report" means a report that documents, | 23 | | without limitation, the sales, taxes, or fees collected, media | 24 | | totals, and discount voids at an electronic cash register and | 25 | | that is printed on a cash register tape and the end of a day or | 26 | | shift, or a report that documents every action at an electronic |
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| 1 | | cash register and is stored electronically. | 2 | | A prosecution for any act in violation of this Section may | 3 | | be commenced
at any time within 3 years of the commission of | 4 | | that act.
| 5 | | This Section does not apply if the violation in a | 6 | | particular case also
constitutes a criminal violation of the | 7 | | Retailers' Occupation Tax Act or
the Use Tax Act.
| 8 | | (Source: P.A. 91-51, eff. 6-30-99.)
| 9 | | Section 20. The Retailers' Occupation Tax Act is amended by | 10 | | changing Section 13 as follows:
| 11 | | (35 ILCS 120/13) (from Ch. 120, par. 452)
| 12 | | Sec. 13.
When the amount due is under $300, any person | 13 | | engaged
in the business of selling tangible personal property | 14 | | at retail in this
State who fails to file a return, or who | 15 | | files a fraudulent return, or
any officer, employee or agent of | 16 | | a corporation, member, employee or
agent of a partnership, or | 17 | | manager, member, agent, or employee of a limited
liability | 18 | | company engaged in the business of selling tangible personal
| 19 | | property at retail in this State who, as such officer, | 20 | | employee, agent,
manager, or member is under a duty to file a | 21 | | return, or any officer, agent or
employee of a corporation, | 22 | | member, agent, or employee of a partnership, or
manager, | 23 | | member, agent, or employee of a limited liability company | 24 | | engaged in
the business of selling tangible personal property |
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| 1 | | at retail in this State who
files or causes to be filed or | 2 | | signs or causes to be signed a fraudulent
return filed on | 3 | | behalf of such corporation or limited liability company, or
any | 4 | | accountant or other agent who knowingly enters false | 5 | | information on the
return of any taxpayer under this Act, is | 6 | | guilty of a Class 4 felony.
| 7 | | Any person who or any officer or director of any | 8 | | corporation, partner or
member of any partnership, or manager | 9 | | or member of a limited liability company
that: (a) violates | 10 | | Section 2a of this Act or (b) fails to keep books and
records, | 11 | | or fails to produce books and records as required by Section 7 | 12 | | or (c)
willfully violates a rule or regulation of the | 13 | | Department for the
administration and enforcement of this Act | 14 | | is guilty of a Class A misdemeanor.
Any person, manager or | 15 | | member of a limited liability company, or officer or
director | 16 | | of any corporation who engages in the business of selling | 17 | | tangible
personal property at retail after the certificate of | 18 | | registration of that
person, corporation, limited liability | 19 | | company, or partnership has been revoked
is guilty of a Class A | 20 | | misdemeanor. Each day such person, corporation, or
partnership | 21 | | is engaged in business without a certificate of registration or
| 22 | | after the certificate of registration of that person, | 23 | | corporation, or
partnership has been revoked constitutes a | 24 | | separate offense.
| 25 | | Any purchaser who obtains a registration number or resale | 26 | | number from
the Department through misrepresentation, or who |
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| 1 | | represents to a seller
that such purchaser has a registration | 2 | | number or a resale number from the
Department when he knows | 3 | | that he does not, or who uses his registration
number or resale | 4 | | number to make a seller believe that he is buying tangible
| 5 | | personal property for resale when such purchaser in fact knows | 6 | | that this is
not the case is guilty of a Class 4 felony.
| 7 | | Any distributor, supplier or other reseller of motor fuel | 8 | | registered
pursuant to Section 2a or 2c of this Act who fails | 9 | | to collect the prepaid
tax on invoiced gallons of motor fuel | 10 | | sold or who fails to deliver a statement
of tax paid to the | 11 | | purchaser or to the Department as required by Sections
2d and | 12 | | 2e of this Act, respectively, shall be guilty of a Class A | 13 | | misdemeanor
if the amount due is under $300, and a Class 4 | 14 | | felony if the amount due
is $300 or more.
| 15 | | When the amount due is under $300, any person who accepts | 16 | | money
that is due to the Department under this Act from a | 17 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 18 | | make the payment to the Department, but who
fails to remit such | 19 | | payment to the Department when due is guilty of a Class 4
| 20 | | felony.
| 21 | | Any seller who collects or attempts to collect an amount | 22 | | (however
designated) which purports to reimburse such seller | 23 | | for retailers'
occupation tax liability measured by receipts | 24 | | which such seller knows are
not subject to retailers' | 25 | | occupation tax, or any seller who knowingly
over-collects or | 26 | | attempts to over-collect an amount purporting to reimburse
such |
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| 1 | | seller for retailers' occupation tax liability in a transaction | 2 | | which
is subject to the tax that is imposed by this Act, shall | 3 | | be guilty of a
Class 4 felony for each such offense. This | 4 | | paragraph does not apply to
an amount collected by the seller | 5 | | as reimbursement for the seller's
retailers' occupation tax | 6 | | liability on receipts which are subject to tax
under this Act | 7 | | as long as such collection is made in compliance with the
tax | 8 | | collection brackets prescribed by the Department in its Rules | 9 | | and
Regulations.
| 10 | | When the amount due is $300 or more, any person engaged in | 11 | | the business
of selling tangible personal property at retail in | 12 | | this State who fails
to file a return, or who files a | 13 | | fraudulent return, or any officer, employee
or agent of a | 14 | | corporation, member, employee or agent of a partnership, or
| 15 | | manager, member, agent, or employee of a limited liability | 16 | | company engaged in
the business of selling tangible personal | 17 | | property at retail in this State who,
as such officer, | 18 | | employee, agent, manager, or member is under a duty to file a
| 19 | | return and who fails to file such return or any officer, agent, | 20 | | or employee of
a corporation, member, agent or employee of a | 21 | | partnership, or manager, member,
agent, or employee of a | 22 | | limited liability company engaged in the business of
selling | 23 | | tangible personal property at retail in this State who files or | 24 | | causes
to be filed or signs or causes to be signed a fraudulent | 25 | | return filed on behalf
of such corporation or limited liability | 26 | | company, or any accountant or other
agent who knowingly enters |
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| 1 | | false information on the return of any taxpayer
under this Act | 2 | | is guilty of a Class 3 felony.
| 3 | | When the amount due is $300 or more, any person engaged in | 4 | | the business
of selling tangible personal property at retail in | 5 | | this State who accepts
money that is due to the Department | 6 | | under this
Act from a taxpayer for the purpose of acting as the | 7 | | taxpayer's agent to
make payment to the Department but fails to | 8 | | remit such payment to the
Department when due, is guilty of a | 9 | | Class 3 felony.
| 10 | | Any person whose principal place of business is in this | 11 | | State and
who is charged with a violation under this Section | 12 | | shall be
tried in the county where his principal place of | 13 | | business is
located unless he asserts a right to be tried in | 14 | | another venue.
| 15 | | Any taxpayer or agent of a taxpayer who with the intent to | 16 | | defraud
purports to make a payment due to the Department by | 17 | | issuing or delivering a
check or other order upon a real or | 18 | | fictitious depository for the payment
of money, knowing that it | 19 | | will not be paid by the depository, shall be
guilty of a | 20 | | deceptive practice in violation of Section 17-1 of the Criminal
| 21 | | Code of 1961, as amended.
| 22 | | Any person who knowingly sells, purchases, installs, | 23 | | transfers, possesses, uses, or accesses any automated sales | 24 | | device, zapper, or phantom-ware in this State is guilty of a | 25 | | Class 3 felony. | 26 | | For the purposes of this Section: |
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| 1 | | "Automated sales suppression device" or "zapper" means a | 2 | | software program that falsifies the electronic records of an | 3 | | electronic cash register or other point-of-sale system, | 4 | | including, but not limited to, transaction data and transaction | 5 | | reports. The term includes the software program, any device | 6 | | that carries the software program, or an Internet link to the | 7 | | software program. | 8 | | "Phantom-ware" means a hidden programming option embedded | 9 | | in the operating system of an electronic cash register or | 10 | | hardwired into an electronic cash register that can be used to | 11 | | create a second set of records or that can eliminate or | 12 | | manipulate transaction records in an electronic cash register. | 13 | | "Electronic cash register" means a device that keeps a | 14 | | register or supporting documents through the use of an | 15 | | electronic device or computer system designed to record | 16 | | transaction data for the purpose of computing, compiling, or | 17 | | processing retail sales transaction data in any manner. | 18 | | "Transaction data" includes: items purchased by a | 19 | | customer; the price of each item; a taxability determination | 20 | | for each item; a segregated tax amount for each taxed item; the | 21 | | amount of cash or credit tendered; the net amount returned to | 22 | | the customer in change; the date and time of the purchase; the | 23 | | name, address, and identification number of the vendor; and the | 24 | | receipt or invoice number of the transaction. | 25 | | "Transaction report" means a report that documents, | 26 | | without limitation, the sales, taxes, or fees collected, media |
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| 1 | | totals, and discount voids at an electronic cash register and | 2 | | that is printed on a cash register tape and the end of a day or | 3 | | shift, or a report that documents every action at an electronic | 4 | | cash register and is stored electronically. | 5 | | A prosecution for any act in violation of this Section may | 6 | | be commenced
at any time within 3 years of the commission of | 7 | | that act.
| 8 | | (Source: P.A. 87-879; 88-480.)
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