(70 ILCS 3455/80)
Sec. 80. Hotel operator's occupation tax information. Upon request of a governmental unit for information relating to the amount of State hotel operators' occupation taxes paid by hotels within a proposed or existing tourism preservation and sustainability district, the Department of Revenue shall provide information or documents to the governmental unit so that the governmental unit may determine State hotel operators' occupation taxes paid as needed under this Act. The Department shall make available to the governmental unit information contained on transaction reporting returns required to be filed under Section 6 of the Hotel Operators' Occupation Tax Act that report the amount of rental receipts received within the proposed or existing tourism preservation and sustainability district. The disclosure shall be made pursuant to a written agreement between the Department and the governmental unit, which is an official purpose within the meaning of Section 11 of the Retailers' Occupation Tax Act. The written agreement between the Department and the governmental unit shall provide for reciprocity, limitations on access, disclosure, and procedures for requesting information. Information so provided shall be subject to all confidentiality provisions of Section 11 of the Retailers' Occupation Tax Act.
(Source: P.A. 102-1127, eff. 2-10-23.) |