Full Text of HB3885 98th General Assembly
HB3885enr 98TH GENERAL ASSEMBLY |
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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 Retailers' Occupation Tax Act is amended by | 5 | | changing Section 11 as follows:
| 6 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
| 7 | | 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
| 12 | | judicial order or as otherwise provided by law, shall be guilty | 13 | | of a Class
B misdemeanor with a fine not to exceed $7,500 .
| 14 | | 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
| 19 | | individual return is not disclosed.
| 20 | | 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 |
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| 1 | | than 60% of its general corporate revenue from
taxes under the | 2 | | Use Tax Act, the Service Use Tax Act, the Service
Occupation | 3 | | Tax Act, and the Retailers' Occupation Tax Act, or any
officer | 4 | | or agency thereof, for exclusively official purposes, | 5 | | information
received by the Department in administering this | 6 | | Act, provided that such
other governmental agency agrees to | 7 | | divulge requested tax information to
the Department.
| 8 | | The Department's furnishing of information derived from a | 9 | | taxpayer's
return or from an investigation conducted under this | 10 | | Act to the surety on a
taxpayer's bond that has been furnished | 11 | | to the Department under this Act,
either to provide notice to | 12 | | such surety of its potential liability under
the bond or, in | 13 | | order to support the Department's demand for payment from
such | 14 | | surety under the bond, is an official purpose within the | 15 | | meaning of
this Section.
| 16 | | The furnishing upon request of information obtained by the | 17 | | Department
from returns filed under this Act or investigations | 18 | | conducted under this
Act to the Illinois Liquor Control | 19 | | Commission for official use is deemed to
be an official purpose | 20 | | within the meaning of this Section.
| 21 | | Notice to a surety of potential liability shall not be | 22 | | given unless the
taxpayer has first been notified, not less | 23 | | than 10 days prior thereto, of
the Department's intent to so | 24 | | notify the surety.
| 25 | | The furnishing upon request of the Auditor General, or his | 26 | | authorized agents,
for official use, of returns filed and |
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| 1 | | information related thereto under
this Act is deemed to be an | 2 | | official purpose within the meaning of this
Section.
| 3 | | Where an appeal or a protest has been filed on behalf of a | 4 | | taxpayer, the
furnishing upon request of the attorney for the | 5 | | taxpayer of returns filed
by the taxpayer and information | 6 | | related thereto under this Act is deemed
to be an official | 7 | | purpose within the meaning of this Section.
| 8 | | The furnishing of financial information to a municipality | 9 | | home rule unit or non-home rule unit that has
imposed a tax | 10 | | similar to that imposed by this Act pursuant to
its home rule | 11 | | powers or the successful passage of a public referendum by a | 12 | | majority of the registered voters of the community, or to any
| 13 | | village that does not levy any real property taxes for village | 14 | | operations
and that receives more than 60% of its general | 15 | | corporate revenue from
taxes under the Use Tax Act, the Service | 16 | | Use Tax Act, the Service Occupation
Tax Act, and the Retailers' | 17 | | Occupation Tax Act , upon request of the Chief
Executive | 18 | | thereof, is an official purpose within the meaning of this | 19 | | Section,
provided the municipality home rule unit, non-home | 20 | | rule unit with referendum approval, or village that does not | 21 | | levy any real property
taxes for village operations and that | 22 | | receives more than 60% of its general
corporate revenue from | 23 | | taxes under the Use Tax Act, the Service Use Tax Act,
the | 24 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 25 | | Act agrees in
writing to the requirements of this Section. | 26 | | Information provided to municipalities under this paragraph |
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| 1 | | shall be limited to: (1) the business name; (2) the business | 2 | | address; (3) net revenue distributed to the requesting | 3 | | municipality that is directly related to the requesting | 4 | | municipality's local share of the proceeds under the Use Tax | 5 | | Act, the Service Use Tax Act, the Service Occupation Tax Act, | 6 | | and the Retailers' Occupation Tax Act, and, if applicable, any | 7 | | locally imposed retailers' occupation tax or service | 8 | | occupation tax; and (4) a listing of all businesses within the | 9 | | requesting municipality by account identification number and | 10 | | address. On and after July 1, 2015, the furnishing of financial | 11 | | information to municipalities under this paragraph may be by | 12 | | electronic means.
| 13 | | For a village that does not levy any real property taxes | 14 | | for village
operations and that receives more than 60% of its | 15 | | general corporate revenue
from taxes under the Use Tax Act, | 16 | | Service Use Tax Act, Service Occupation Tax
Act, and Retailers' | 17 | | Occupation Tax Act, the officers eligible to receive
| 18 | | information from the Department of Revenue under this Section | 19 | | are the village
manager and the chief financial officer of the | 20 | | village.
| 21 | | Information so provided shall be subject to all | 22 | | confidentiality provisions
of this Section. The written | 23 | | agreement shall provide for reciprocity,
limitations on | 24 | | access, disclosure, and procedures for requesting information.
| 25 | | The Department may make available to the Board of Trustees | 26 | | of any Metro
East Mass Transit District information contained |
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| 1 | | on transaction reporting
returns required to be filed under | 2 | | Section 3 of this Act that report sales made
within the | 3 | | boundary of the taxing authority of that Metro East Mass | 4 | | Transit
District, as provided in Section 5.01 of the Local Mass | 5 | | Transit District Act.
The disclosure shall be made pursuant to | 6 | | a written agreement between the
Department and the Board of | 7 | | Trustees of a Metro East Mass Transit District,
which is an | 8 | | official purpose within the meaning of this Section. The | 9 | | written
agreement between the Department and the Board of | 10 | | Trustees of a Metro East
Mass Transit District shall provide | 11 | | for reciprocity, limitations on access,
disclosure, and | 12 | | procedures for requesting information. Information so provided
| 13 | | shall be subject to all confidentiality provisions of this | 14 | | Section.
| 15 | | The Director may make available to any State agency, | 16 | | including the
Illinois Supreme Court, which licenses persons to | 17 | | engage in any occupation,
information that a person licensed by | 18 | | such agency has failed to file
returns under this Act or pay | 19 | | the tax, penalty and interest shown therein,
or has failed to | 20 | | pay any final assessment of tax, penalty or interest due
under | 21 | | this Act.
The Director may make available to any State agency, | 22 | | including the Illinois
Supreme
Court, information regarding | 23 | | whether a bidder, contractor, or an affiliate of a
bidder or
| 24 | | contractor has failed to collect and remit Illinois Use tax on | 25 | | sales into
Illinois, or any tax
under this Act or pay the tax, | 26 | | penalty, and interest shown therein, or has
failed to pay any
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| 1 | | final assessment of tax, penalty, or interest due under this | 2 | | Act, for the
limited purpose of
enforcing bidder and contractor | 3 | | certifications. The Director may make available
to units
of | 4 | | local government and school districts that require bidder and | 5 | | contractor
certifications,
as set forth in Sections 50-11 and | 6 | | 50-12 of the Illinois Procurement Code,
information
regarding | 7 | | whether a bidder, contractor, or an affiliate of a bidder or
| 8 | | contractor has failed
to collect and remit Illinois Use tax on | 9 | | sales into Illinois, file returns under
this Act, or
pay the | 10 | | tax, penalty, and interest shown therein, or has failed to pay | 11 | | any final
assessment
of tax, penalty, or interest due under | 12 | | this Act, for the limited purpose of
enforcing bidder
and | 13 | | contractor certifications. For purposes of this Section, the | 14 | | term
"affiliate" means any
entity that (1) directly, | 15 | | indirectly, or constructively controls another
entity,
(2) is | 16 | | directly,
indirectly, or constructively controlled by another | 17 | | entity, or (3) is subject
to
the control of
a common entity. | 18 | | For purposes of this Section, an entity controls another
entity
| 19 | | if it owns,
directly or individually, more than 10% of the | 20 | | voting securities of that
entity.
As used in
this Section, the | 21 | | term "voting security" means a security that (1) confers upon
| 22 | | the holder
the right to vote for the election of members of the | 23 | | board of directors or
similar governing
body of the business or | 24 | | (2) is convertible into, or entitles the holder to
receive upon | 25 | | its
exercise, a security that confers such a right to vote. A | 26 | | general partnership
interest is a
voting security.
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| 1 | | 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
| 4 | | 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
| 7 | | certifications.
| 8 | | 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.
| 19 | | 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:
| 24 | | (1) The names, addresses, and identification numbers | 25 | | of the taxpayer,
related entities, and employees.
| 26 | | (2) At the sole discretion of the Director, trade |
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| 1 | | secrets
or other confidential information identified as | 2 | | such by the taxpayer, no later
than 30 days after receipt | 3 | | of an administrative decision, by such means as the
| 4 | | Department shall provide by rule.
| 5 | | The Director shall determine the appropriate extent of the | 6 | | deletions allowed
in paragraph (2). In the event the taxpayer | 7 | | does not submit deletions, the
Director shall make only the | 8 | | deletions specified in paragraph (1).
| 9 | | The Director shall make available for public inspection and | 10 | | publication an
administrative decision within 180 days after | 11 | | the issuance of the
administrative decision. The term | 12 | | "administrative decision" has the same
meaning as defined in | 13 | | Section 3-101 of Article III of the Code of Civil
Procedure. | 14 | | Costs collected under this Section shall be paid into the Tax
| 15 | | Compliance and Administration Fund.
| 16 | | Nothing contained in this Act shall prevent the Director | 17 | | from divulging
information to any person pursuant to a request | 18 | | or authorization made by the
taxpayer or by an authorized | 19 | | representative of the taxpayer.
| 20 | | (Source: P.A. 93-25, eff. 6-20-03; 93-939, eff. 8-13-04; | 21 | | 94-1074, eff. 12-26-06.)
| 22 | | Section 99. Effective date. This Act takes effect on | 23 | | January 1, 2015. |
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