Public Act 90-0682
SB1349 Enrolled LRB9009765KDpc
AN ACT in relation to taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
Direct Pay Permit Implementation Act.
Section 5. Direct pay permit pilot program. The
Department of Revenue shall implement a pilot direct pay
permit program as a means of collecting State and local
occupation and use taxes. The Department may work with
Illinois business taxpayers and their representatives to
implement a direct pay permit pilot program and to set
standards for participation in that pilot program. The
Department shall select the participants for the pilot
program, but participation shall be voluntary. The
Department shall report the results of the pilot program to
the General Assembly on or before January 1, 2001, with a
recommendation as to whether a direct pay permit program
should be implemented in Illinois. If the Department
recommends that a direct pay program be implemented, the
Department shall also recommend legislation to implement that
program. The pilot program shall end no later than July 1,
2001.