Full Text of SB2899 100th General Assembly
SB2899 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB2899 Introduced 2/14/2018, by Sen. Scott M. Bennett SYNOPSIS AS INTRODUCED: |
| 20 ILCS 605/605-705 | was 20 ILCS 605/46.6a | 20 ILCS 665/4a | from Ch. 127, par. 200-24a | 35 ILCS 145/6 | from Ch. 120, par. 481b.36 |
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Amends the Illinois Promotion Act. Provides that moneys that are required to be deposited into the Tourism Promotion Fund from the proceeds of the tax imposed under the Hotel Operators' Occupation Tax Act shall be deposited directly into the Tourism Promotion Fund. Provides that, if the available proceeds from the Hotel Operators' Occupation Tax Act after certain other deposits have been made is less than the amount required to be deposited into the Tourism Promotion Fund, then the amount of the deficiency shall be transferred from the General Revenue Fund to the Tourism Promotion Fund in the next calendar month. Amends the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois. Makes changes concerning grants from the Local Tourism Fund. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning State government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Department of Commerce and Economic | 5 | | Opportunity Law of the
Civil Administrative Code of Illinois is | 6 | | amended by changing Section 605-705 as follows:
| 7 | | (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
| 8 | | Sec. 605-705. Grants to local tourism and convention | 9 | | bureaus.
| 10 | | (a) To establish a grant program for local tourism and
| 11 | | convention bureaus. The Department will develop and implement a | 12 | | program
for the use of funds, as authorized under this Act, by | 13 | | local tourism and
convention bureaus. For the purposes of this | 14 | | Act,
bureaus eligible to receive funds are those local tourism | 15 | | and
convention bureaus that are (i) either units of local | 16 | | government or
incorporated as not-for-profit organizations; | 17 | | (ii) in legal existence
for a minimum of 2 years before July 1, | 18 | | 2001; (iii) operating with a
paid, full-time staff whose sole | 19 | | purpose is to promote tourism in the
designated service area; | 20 | | and (iv) affiliated with one or more
municipalities or counties | 21 | | that support the bureau with local hotel-motel
taxes. After | 22 | | July 1, 2001, bureaus requesting certification in
order to | 23 | | receive funds for the first time must be local tourism and
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| 1 | | convention bureaus that are (i) either units of local | 2 | | government or
incorporated as not-for-profit organizations; | 3 | | (ii) in legal existence
for a minimum of 2 years before the | 4 | | request for certification; (iii)
operating with a paid, | 5 | | full-time staff whose sole purpose is to promote
tourism in the | 6 | | designated service area; and (iv) affiliated with
multiple | 7 | | municipalities or counties that support the bureau with local
| 8 | | hotel-motel taxes. Each bureau receiving funds under this Act | 9 | | will be
certified by the Department as the designated recipient | 10 | | to serve an area of
the State.
Notwithstanding the criteria set | 11 | | forth in this subsection (a), or any rule
adopted under this | 12 | | subsection (a), the Director of the Department may
provide for | 13 | | the award of grant funds to one or more entities if in the
| 14 | | Department's judgment that action is necessary in order to | 15 | | prevent a loss of
funding critical to promoting tourism in a | 16 | | designated geographic area of the
State.
| 17 | | (b) To distribute grants to local tourism and convention | 18 | | bureaus from
appropriations made from the Local Tourism Fund | 19 | | for that purpose. Of the
amounts appropriated annually to the | 20 | | Department for expenditure under this
Section prior to July 1, | 21 | | 2011, one-third of those monies shall be used for grants to | 22 | | convention and
tourism bureaus in cities with a population | 23 | | greater than 500,000. The
remaining two-thirds of the annual | 24 | | appropriation prior to July 1, 2011 shall be used for grants to
| 25 | | convention and tourism bureaus in the
remainder of the State, | 26 | | in accordance with a formula based upon the
population served. |
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| 1 | | Of the amounts appropriated annually to the Department for | 2 | | expenditure under this Section beginning July 1, 2011, 18% of | 3 | | such moneys shall be used for grants to convention and tourism | 4 | | bureaus in cities with a population greater than 500,000. Of | 5 | | the amounts appropriated annually to the Department for | 6 | | expenditure under this Section beginning July 1, 2011, 82% of | 7 | | such moneys shall be used for grants to convention bureaus in | 8 | | the remainder of the State, in accordance with a formula based | 9 | | upon the population served. The Department may reserve up to | 10 | | 10% of total
local tourism funds available for costs of | 11 | | administering the program to conduct audits of grants, to | 12 | | provide incentive funds to
those
bureaus that will conduct | 13 | | promotional activities designed to further the
Department's | 14 | | statewide advertising campaign, to fund special statewide
| 15 | | promotional activities, and to fund promotional activities | 16 | | that support an
increased use of the State's parks or historic | 17 | | sites. The Department shall require that any convention and | 18 | | tourism bureau receiving a grant under this Section that | 19 | | requires matching funds shall provide matching funds equal to | 20 | | no less than 50% of the grant amount. During fiscal year 2013, | 21 | | the Department shall reserve $2,000,000 of the available local | 22 | | tourism funds for appropriation to the Historic Preservation | 23 | | Agency for the operation of the Abraham Lincoln Presidential | 24 | | Library and Museum and State historic sites.
| 25 | | (Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12; | 26 | | 98-252, eff. 8-9-13.)
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| 1 | | Section 10. The Illinois Promotion Act is amended by | 2 | | changing Section 4a as follows:
| 3 | | (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
| 4 | | Sec. 4a. Funds.
| 5 | | (1) All moneys deposited in the Tourism Promotion Fund | 6 | | pursuant to this
subsection are allocated to the Department for | 7 | | utilization, as
appropriated, in the performance of its powers | 8 | | under Section 4; except that during fiscal year 2013, the | 9 | | Department shall reserve $9,800,000 of the total funds | 10 | | available for appropriation in the Tourism Promotion Fund for | 11 | | appropriation to the Historic Preservation Agency for the | 12 | | operation of the Abraham Lincoln Presidential Library and | 13 | | Museum and State historic sites.
| 14 | | As soon as possible after the first day of each month, | 15 | | beginning July 1,
1997 and ending on July 6, 2017 ( the | 16 | | effective date of Public Act 100-23) this amendatory Act of the | 17 | | 100th General Assembly , upon certification of the Department of | 18 | | Revenue, the Comptroller shall
order transferred and the | 19 | | Treasurer shall transfer from the General Revenue
Fund to the | 20 | | Tourism Promotion Fund an amount equal to 13% of the net
| 21 | | revenue realized from the Hotel Operators' Occupation Tax Act | 22 | | plus an amount
equal to 13% of the net revenue realized from | 23 | | any tax imposed under
Section
4.05 of the Chicago World's | 24 | | Fair-1992 Authority Act during the preceding month.
Beginning |
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| 1 | | on the effective date of this amendatory Act of the 100th | 2 | | General Assembly, 13% of the net revenue realized from the | 3 | | Hotel Operators' Occupation Tax Act shall be deposited directly | 4 | | into the Tourism Promotion Fund as provided in Section 6 of the | 5 | | Hotel Operators' Occupation Tax Act. "Net revenue realized for | 6 | | a month" means the revenue collected by the State
under that | 7 | | Act during the previous month less the amount paid out during | 8 | | that
same month as refunds to taxpayers for overpayment of | 9 | | liability under that
Act.
| 10 | | (1.1) (Blank).
| 11 | | (2) As soon as possible after the first day of each month,
| 12 | | beginning July 1,
1997 and ending on July 6, 2017 ( the | 13 | | effective date of Public Act 100-23) this amendatory Act of the | 14 | | 100th General Assembly , upon certification of the Department of | 15 | | Revenue, the Comptroller shall
order transferred and the | 16 | | Treasurer shall transfer from the General Revenue
Fund to the | 17 | | Tourism
Promotion Fund an amount equal to 8% of the net revenue | 18 | | realized from the Hotel
Operators' Occupation Tax plus an | 19 | | amount equal to 8% of the net revenue
realized from any tax | 20 | | imposed under Section 4.05 of the Chicago World's
Fair-1992 | 21 | | Authority Act during the preceding month. Beginning on the | 22 | | effective date of this amendatory Act of the 100th General | 23 | | Assembly, 8% of net revenue realized from the Hotel Operators' | 24 | | Occupation Tax Act shall be deposited directly into the Tourism | 25 | | Promotion Fund as provided in Section 6 of the Hotel Operators' | 26 | | Occupation Tax Act. "Net revenue realized for
a
month" means |
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| 1 | | the revenue collected by the State under that Act during the
| 2 | | previous month less the amount paid out during that same month | 3 | | as refunds to
taxpayers for overpayment of liability under that | 4 | | Act.
| 5 | | All monies deposited in the Tourism Promotion Fund under | 6 | | this
subsection (2) shall be used solely as provided in this | 7 | | subsection to
advertise and promote tourism throughout | 8 | | Illinois. Appropriations of monies
deposited in the Tourism | 9 | | Promotion Fund pursuant to this subsection (2)
shall be used | 10 | | solely for advertising to promote tourism, including but not
| 11 | | limited to advertising production and direct advertisement | 12 | | costs, but shall
not be used to employ any additional staff, | 13 | | finance any individual event,
or lease, rent or purchase any | 14 | | physical facilities. The Department shall
coordinate its | 15 | | advertising under this subsection (2) with other public and
| 16 | | private entities in the State engaged in similar promotion | 17 | | activities.
Print or electronic media production made pursuant | 18 | | to this subsection (2)
for advertising promotion shall not | 19 | | contain or include the physical
appearance of or reference to | 20 | | the name or position of any public officer.
"Public officer" | 21 | | means a person who is elected to office pursuant to
statute, or | 22 | | who is appointed to an office which is established, and the
| 23 | | qualifications and duties of which are prescribed, by statute, | 24 | | to discharge
a public duty for the State or any of its | 25 | | political subdivisions. | 26 | | (3) Notwithstanding anything in this Section to the |
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| 1 | | contrary, amounts transferred from the General Revenue Fund to | 2 | | the Tourism Promotion Fund pursuant to this Section shall not | 3 | | exceed $26,300,000 in State fiscal year 2012.
| 4 | | (4) (Blank). As soon as possible after the first day of | 5 | | each month, beginning July 1, 2017, if the amount of revenue | 6 | | deposited into the Tourism Promotion Fund under subsection (c) | 7 | | of Section 6 of the Hotel Operators' Occupation Tax Act is less | 8 | | than 21% of the net revenue realized from the Hotel Operators' | 9 | | Occupation Tax during the preceding month, then, upon | 10 | | certification of the Department of Revenue, the State | 11 | | Comptroller shall direct and the State Treasurer shall transfer | 12 | | from the General Revenue Fund to the Tourism Promotion Fund an | 13 | | amount equal to the difference between 21% of the net revenue | 14 | | realized from the Hotel Operators' Occupation Tax during the | 15 | | preceding month and the amount of revenue deposited into the | 16 | | Tourism Promotion Fund under subsection (c) of Section 6 of the | 17 | | Hotel Operators' Occupation Tax Act. | 18 | | (Source: P.A. 100-23, eff. 7-6-17.)
| 19 | | Section 15. The Hotel Operators' Occupation Tax Act is | 20 | | amended by changing Section 6 as follows:
| 21 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| 22 | | Sec. 6. Filing of returns and distribution of proceeds. | 23 | | Except as provided hereinafter in this Section, on or | 24 | | before
the last day of each calendar month, every person |
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| 1 | | engaged in the
business of renting, leasing or letting rooms in | 2 | | a hotel in this State
during the preceding calendar month shall | 3 | | file a return with the
Department, stating:
| 4 | | 1. The name of the operator;
| 5 | | 2. His residence address and the address of his | 6 | | principal place of
business and the address of the | 7 | | principal place of business (if that is
a different | 8 | | address) from which he engages in the business of renting,
| 9 | | leasing or letting rooms in a hotel in this State;
| 10 | | 3. Total amount of rental receipts received by him | 11 | | during the
preceding calendar month from renting, leasing | 12 | | or letting rooms during
such preceding calendar month;
| 13 | | 4. Total amount of rental receipts received by him | 14 | | during the
preceding calendar month from renting, leasing | 15 | | or letting rooms to
permanent residents during such | 16 | | preceding calendar month;
| 17 | | 5. Total amount of other exclusions from gross rental | 18 | | receipts
allowed by this Act;
| 19 | | 6. Gross rental receipts which were received by him | 20 | | during the
preceding calendar month and upon the basis of | 21 | | which the tax is imposed;
| 22 | | 7. The amount of tax due;
| 23 | | 8. Such other reasonable information as the Department | 24 | | may require.
| 25 | | If the operator's average monthly tax liability to the | 26 | | Department
does not exceed $200, the Department may authorize |
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| 1 | | his returns to be
filed on a quarter annual basis, with the | 2 | | return for January, February
and March of a given year being | 3 | | due by April 30 of such year; with the
return for April, May | 4 | | and June of a given year being due by July 31 of
such year; with | 5 | | the return for July, August and September of a given
year being | 6 | | due by October 31 of such year, and with the return for
| 7 | | October, November and December of a given year being due by | 8 | | January 31
of the following year.
| 9 | | If the operator's average monthly tax liability to the | 10 | | Department
does not exceed $50, the Department may authorize | 11 | | his returns to be
filed on an annual basis, with the return for | 12 | | a given year being due by
January 31 of the following year.
| 13 | | Such quarter annual and annual returns, as to form and | 14 | | substance,
shall be subject to the same requirements as monthly | 15 | | returns.
| 16 | | Notwithstanding any other provision in this Act concerning | 17 | | the time
within which an operator may file his return, in the | 18 | | case of any
operator who ceases to engage in a kind of business | 19 | | which makes him
responsible for filing returns under this Act, | 20 | | such operator shall file
a final return under this Act with the | 21 | | Department not more than 1 month
after discontinuing such | 22 | | business.
| 23 | | Where the same person has more than 1 business registered | 24 | | with the
Department under separate registrations under this | 25 | | Act, such person
shall not file each return that is due as a | 26 | | single return covering all
such registered businesses, but |
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| 1 | | shall file separate returns for each
such registered business.
| 2 | | In his return, the operator shall determine the value of | 3 | | any
consideration other than money received by him in | 4 | | connection with the
renting, leasing or letting of rooms in the | 5 | | course of his business and
he shall include such value in his | 6 | | return. Such determination shall be
subject to review and | 7 | | revision by the Department in the manner
hereinafter provided | 8 | | for the correction of returns.
| 9 | | Where the operator is a corporation, the return filed on | 10 | | behalf of
such corporation shall be signed by the president, | 11 | | vice-president,
secretary or treasurer or by the properly | 12 | | accredited agent of such
corporation.
| 13 | | The person filing the return herein provided for shall, at | 14 | | the time of
filing such return, pay to the Department the | 15 | | amount of tax herein imposed.
The operator filing the return | 16 | | under this Section shall, at the time of
filing such return, | 17 | | pay to the Department the amount of tax imposed by this
Act | 18 | | less a discount of 2.1% or $25 per calendar year, whichever is | 19 | | greater,
which is allowed to reimburse the operator for the | 20 | | expenses incurred in
keeping records, preparing and filing | 21 | | returns, remitting the tax and
supplying data to the Department | 22 | | on request.
| 23 | | There shall be deposited in the Build Illinois Fund in the | 24 | | State
Treasury for each State fiscal year 40% of the amount of | 25 | | total
net proceeds from the tax imposed by subsection (a) of | 26 | | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited |
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| 1 | | in the Illinois
Sports Facilities Fund and credited to the | 2 | | Subsidy Account each fiscal
year by making monthly deposits in | 3 | | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in | 4 | | such deposits for prior months, and an
additional $8,000,000 | 5 | | shall be deposited in the Illinois Sports Facilities
Fund and | 6 | | credited to the Advance Account each fiscal year by making | 7 | | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | 8 | | cumulative deficiencies
in such deposits for prior months; | 9 | | provided, that for fiscal years ending
after June 30, 2001, the | 10 | | amount to be so deposited into the Illinois
Sports Facilities | 11 | | Fund and credited to the Advance Account each fiscal year
shall | 12 | | be increased from $8,000,000 to the then applicable Advance | 13 | | Amount and
the required monthly deposits beginning with July | 14 | | 2001 shall be in the amount
of 1/8 of the then applicable | 15 | | Advance Amount plus any cumulative deficiencies
in those | 16 | | deposits for prior months. (The deposits of the additional | 17 | | $8,000,000
or the then applicable Advance Amount, as | 18 | | applicable,
during each fiscal year shall be treated as | 19 | | advances
of funds to the Illinois Sports Facilities Authority | 20 | | for its corporate
purposes to the extent paid to the Authority | 21 | | or its trustee and shall be
repaid into the General Revenue | 22 | | Fund in the State Treasury by the State
Treasurer on behalf of | 23 | | the Authority pursuant to Section 19 of the Illinois
Sports | 24 | | Facilities Authority Act, as amended. If in any fiscal year the | 25 | | full
amount of the then applicable Advance Amount
is not repaid | 26 | | into the General Revenue Fund, then the deficiency shall be |
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| 1 | | paid
from the amount in the Local Government Distributive Fund | 2 | | that would otherwise
be allocated to the City of Chicago under | 3 | | the State Revenue Sharing Act.)
| 4 | | For purposes of the foregoing paragraph, the term "Advance | 5 | | Amount"
means, for fiscal year 2002, $22,179,000, and for | 6 | | subsequent fiscal years
through fiscal year 2032, 105.615% of | 7 | | the Advance Amount for the immediately
preceding fiscal year, | 8 | | rounded up to the nearest $1,000.
| 9 | | Of the remaining 60% of the amount of total net proceeds | 10 | | prior to August 1, 2011 from the tax
imposed by subsection (a) | 11 | | of Section 3 after all required deposits in the
Illinois Sports | 12 | | Facilities Fund, the amount equal to 8% of the net revenue
| 13 | | realized from this Act plus an amount equal to
8% of the net | 14 | | revenue realized from any tax imposed under Section 4.05 of the
| 15 | | Chicago World's Fair-1992 Authority Act during the preceding | 16 | | month shall be
deposited in the Local Tourism Fund each month | 17 | | for purposes authorized by
Section 605-705 of the Department of | 18 | | Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of | 19 | | the remaining 60% of the amount of total net proceeds beginning | 20 | | on August 1, 2011 from the tax imposed by subsection (a) of | 21 | | Section 3 after all required deposits in the Illinois Sports | 22 | | Facilities Fund, an amount equal to 8% of the net revenue | 23 | | realized from this Act plus an amount equal to 8% of the net | 24 | | revenue realized from any tax imposed under Section 4.05 of the | 25 | | Chicago World's Fair-1992 Authority Act during the preceding | 26 | | month shall be deposited as follows: 18% of such amount shall |
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| 1 | | be deposited into the Chicago Travel Industry Promotion Fund | 2 | | for the purposes described in subsection (n) of Section 5 of | 3 | | the Metropolitan Pier and Exposition Authority Act and the | 4 | | remaining 82% of such amount shall be deposited into the Local | 5 | | Tourism Fund each month for purposes authorized by Section | 6 | | 605-705 of the Department of Commerce and Economic Opportunity | 7 | | Law. Beginning on August 1, 1999 and ending on July 31, 2011, | 8 | | an amount equal to 4.5% of the net revenue
realized from the | 9 | | Hotel Operators' Occupation Tax Act during the preceding
month | 10 | | shall be deposited into the International Tourism Fund for the | 11 | | purposes
authorized in Section 605-707 of the Department of | 12 | | Commerce
and Economic Opportunity Law. Beginning on August 1, | 13 | | 2011, an amount equal to 4.5% of the net revenue realized from | 14 | | this Act during the preceding month shall be deposited as | 15 | | follows: 55% of such amount shall be deposited into the Chicago | 16 | | Travel Industry Promotion Fund for the purposes described in | 17 | | subsection (n) of Section 5 of the Metropolitan Pier and | 18 | | Exposition Authority Act and the remaining 45% of such amount | 19 | | deposited into the International Tourism Fund for the purposes | 20 | | authorized in Section 605-707 of the Department of Commerce and | 21 | | Economic Opportunity Law. Beginning on the effective date of | 22 | | this amendatory Act of the 100th General Assembly, after all | 23 | | required deposits into the
Illinois Sports Facilities Fund, the | 24 | | Local Tourism Fund, the Chicago Travel Industry Promotion Fund, | 25 | | and the International Tourism Fund have been made: (1) 13% of | 26 | | the net revenue realized from this Act shall be deposited |
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| 1 | | directly into the Tourism Promotion Fund to be used as provided | 2 | | in paragraph (1) of Section 4a of the Illinois Promotion Act; | 3 | | and (2) 8% of the net revenue realized from this Act shall be | 4 | | deposited directly into the Tourism Promotion Fund to be used | 5 | | as provided in paragraph (2) of Section 4a of the Illinois | 6 | | Promotion Act. If, in any month, the amount remaining after all | 7 | | required deposits into the
Illinois Sports Facilities Fund, the | 8 | | Local Tourism Fund, the Chicago Travel Industry Promotion Fund, | 9 | | and the International Tourism Fund have been made is less than | 10 | | 21% of the total proceeds collected under the Act in that | 11 | | calendar month, then, as soon as possible after the first day | 12 | | of the next month (but in no event later than the fifth day of | 13 | | the next month), the Department of Revenue shall certify the | 14 | | amount of the deficiency to the State Comptroller and the State | 15 | | Treasurer. As soon as possible after receiving the | 16 | | certification from the Department of Revenue (but in no event | 17 | | later than the tenth day of the month), the State Comptroller | 18 | | shall order transferred and the State Treasurer shall transfer | 19 | | from the General Revenue Fund to the Tourism Promotion Fund an | 20 | | amount equal to the certified deficiency amount. "Net
revenue | 21 | | realized for a month" means the revenue collected by the State | 22 | | under
that Act during the previous month less the amount paid | 23 | | out during that same
month as refunds to taxpayers for | 24 | | overpayment of liability under that Act.
| 25 | | After making all these deposits, all other proceeds of the | 26 | | tax imposed under
subsection (a) of Section 3 shall be |
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| 1 | | deposited in the General Revenue Fund Tourism Promotion Fund in
| 2 | | the State Treasury. All moneys received by the Department from | 3 | | the additional
tax imposed under subsection (b) of Section 3 | 4 | | shall be deposited into the Build
Illinois Fund in the State | 5 | | Treasury.
| 6 | | The Department may, upon separate written notice to a | 7 | | taxpayer, require
the taxpayer to prepare and file with the | 8 | | Department on a form prescribed
by the Department within not | 9 | | less than 60 days after receipt of the notice
an annual | 10 | | information return for the tax year specified in the notice.
| 11 | | Such annual return to the Department shall include a statement | 12 | | of gross
receipts as shown by the operator's last State income | 13 | | tax return. If the
total receipts of the business as reported | 14 | | in the State income tax return
do not agree with the gross | 15 | | receipts reported to the Department for the
same period, the | 16 | | operator shall attach to his annual information return a
| 17 | | schedule showing a reconciliation of the 2 amounts and the | 18 | | reasons for the
difference. The operator's annual information | 19 | | return to the Department
shall also disclose pay roll | 20 | | information of the operator's business during
the year covered | 21 | | by such return and any additional reasonable information
which | 22 | | the Department deems would be helpful in determining the | 23 | | accuracy of
the monthly, quarterly or annual tax returns by | 24 | | such operator as
hereinbefore provided for in this Section.
| 25 | | If the annual information return required by this Section | 26 | | is not filed
when and as required the taxpayer shall be liable |
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| 1 | | for a penalty in an
amount determined in accordance with | 2 | | Section 3-4 of the Uniform Penalty and
Interest Act until such | 3 | | return is filed as required, the penalty to be
assessed and | 4 | | collected in the same manner as any other penalty provided
for | 5 | | in this Act.
| 6 | | The chief executive officer, proprietor, owner or highest | 7 | | ranking manager
shall sign the annual return to certify the | 8 | | accuracy of the information
contained therein. Any person who | 9 | | willfully signs the annual return containing
false or | 10 | | inaccurate information shall be guilty of perjury and punished
| 11 | | accordingly. The annual return form prescribed by the | 12 | | Department shall
include a warning that the person signing the | 13 | | return may be liable for perjury.
| 14 | | The foregoing portion of this Section concerning the filing | 15 | | of an annual
information return shall not apply to an operator | 16 | | who is not required to
file an income tax return with the | 17 | | United States Government.
| 18 | | (Source: P.A. 100-23, eff. 7-6-17.)
| 19 | | Section 99. Effective date. This Act takes effect upon | 20 | | becoming law.
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