Bill Text: IL HB0049 | 2013-2014 | 98th General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the tax imposed.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-08-16 - Public Act . . . . . . . . . 98-0352 [HB0049 Detail]
Download: Illinois-2013-HB0049-Amended.html
Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the tax imposed.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-08-16 - Public Act . . . . . . . . . 98-0352 [HB0049 Detail]
Download: Illinois-2013-HB0049-Amended.html
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1 | AMENDMENT TO HOUSE BILL 49
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2 | AMENDMENT NO. ______. Amend House Bill 49 by replacing | ||||||
3 | everything after the enacting clause with the following:
| ||||||
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 |
| |||||||
| |||||||
1 | limited liability company, or any accountant or
other agent who | ||||||
2 | knowingly enters false information on the return of any
| ||||||
3 | taxpayer under this Act, or any person who violates any of the | ||||||
4 | provisions
of Sections 3, 5 or 7 hereof, or any purchaser who | ||||||
5 | obtains a registration
number or resale number from the | ||||||
6 | Department through misrepresentation, or
who represents to a | ||||||
7 | seller that such purchaser has a registration number or
a | ||||||
8 | resale number from the Department when he knows that he does | ||||||
9 | not, or who
uses his registration number or resale number to | ||||||
10 | make a seller believe that
he is buying tangible personal | ||||||
11 | property for resale when such purchaser in
fact knows that this | ||||||
12 | is not the case, is guilty of a Class 4 felony.
| ||||||
13 | Any person who violates any provision of Section 6 hereof, | ||||||
14 | or who
engages in the business of selling tangible personal | ||||||
15 | property at retail
after his Certificate of Registration under | ||||||
16 | this Act has been revoked in
accordance with Section 12 of this | ||||||
17 | Act, is guilty of a Class 4 felony.
Each day any such person is | ||||||
18 | engaged in business in violation of Section 6,
or after his | ||||||
19 | Certificate of Registration under this Act has been revoked,
| ||||||
20 | constitutes a separate offense.
| ||||||
21 | When the amount due is under $300, 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 4
| ||||||
26 | felony.
Any such person who purports to make such payment by |
| |||||||
| |||||||
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 2012.
| ||||||
6 | When the amount due is $300 or more any person subject to | ||||||
7 | the provisions
hereof who fails to file a return or who | ||||||
8 | violates any other provision of
Section 9 or Section 10 hereof | ||||||
9 | or who fails to keep books and records as
required herein or | ||||||
10 | who files a fraudulent return, or who wilfully violates
any | ||||||
11 | rule or regulation of the Department for the administration and
| ||||||
12 | enforcement of the provisions hereof, or any officer or agent | ||||||
13 | of a
corporation or manager, member, or agent of a limited | ||||||
14 | liability company
subject hereto who signs a fraudulent return | ||||||
15 | filed on behalf of
such corporation or limited liability | ||||||
16 | company, or any accountant or other
agent who knowingly enters | ||||||
17 | false information on the return of any taxpayer
under this Act | ||||||
18 | or any person who violates any of the provisions of Sections 3,
| ||||||
19 | 5 or 7 hereof or any purchaser who obtains a registration | ||||||
20 | number or resale
number from the Department through | ||||||
21 | misrepresentation, or who represents to a
seller that such | ||||||
22 | purchaser has a registration number or a resale number from
the | ||||||
23 | Department when he knows that he does not or who uses his | ||||||
24 | registration
number or resale number to make a seller believe | ||||||
25 | that he is buying tangible
personal property for resale when | ||||||
26 | such purchaser in fact knows that this is not
the case, is |
| |||||||
| |||||||
1 | guilty of a Class 3 felony.
| ||||||
2 | When the amount due is $300 or more any person who accepts | ||||||
3 | money that is
due to the Department under this Act from a | ||||||
4 | taxpayer for the purpose of
acting as the taxpayer's agent to | ||||||
5 | make the payment to the Department, but who
fails to remit such | ||||||
6 | payment to the Department when due is guilty of a Class
3 | ||||||
7 | felony. Any such person who purports to make such payment by | ||||||
8 | issuing or
delivering a check or other order upon a real or | ||||||
9 | fictitious depository for
the payment of money, knowing that it | ||||||
10 | will not be paid by the depository
shall be guilty of a | ||||||
11 | deceptive practice in violation of Section 17-1 of the
Criminal | ||||||
12 | Code of 2012.
| ||||||
13 | Any seller who collects or attempts to collect use tax | ||||||
14 | measured by
receipts which such seller knows are not subject to | ||||||
15 | use tax, or any seller
who knowingly over-collects or attempts | ||||||
16 | to over-collect use tax in a
transaction which is subject to | ||||||
17 | the tax that is imposed by this Act, shall
be guilty of a Class | ||||||
18 | 4 felony for each such offense. This paragraph
does not apply | ||||||
19 | to an amount collected by the seller as use tax on receipts
| ||||||
20 | which are subject to tax under this Act as long as such | ||||||
21 | collection is made
in compliance with the tax collection | ||||||
22 | brackets prescribed by the Department
in its Rules and | ||||||
23 | Regulations.
| ||||||
24 | Any taxpayer or agent of a taxpayer who with the intent to | ||||||
25 | defraud
purports to make a payment due to the Department by | ||||||
26 | issuing or delivering a
check or other order upon a real or |
| |||||||
| |||||||
1 | fictitious depository for the payment
of money, knowing that it | ||||||
2 | will not be paid by the depository, shall be
guilty of a | ||||||
3 | deceptive practice in violation of Section 17-1 of the Criminal
| ||||||
4 | Code of 2012.
| ||||||
5 | Any person who knowingly sells, purchases, installs, | ||||||
6 | transfers, possesses, uses, or accesses any automated sales | ||||||
7 | device, zapper, or phantom-ware in this State is guilty of a | ||||||
8 | Class 3 felony. | ||||||
9 | For the purposes of this Section: | ||||||
10 | "Automated sales suppression device" or "zapper" means a | ||||||
11 | software program that falsifies the electronic records of an | ||||||
12 | electronic cash register or other point-of-sale system, | ||||||
13 | including, but not limited to, transaction data and transaction | ||||||
14 | reports. The term includes the software program, any device | ||||||
15 | that carries the software program, or an Internet link to the | ||||||
16 | software program. | ||||||
17 | "Phantom-ware" means a hidden programming option embedded | ||||||
18 | in the operating system of an electronic cash register or | ||||||
19 | hardwired into an electronic cash register that can be used to | ||||||
20 | create a second set of records or that can eliminate or | ||||||
21 | manipulate transaction records in an electronic cash register. | ||||||
22 | "Electronic cash register" means a device that keeps a | ||||||
23 | register or supporting documents through the use of an | ||||||
24 | electronic device or computer system designed to record | ||||||
25 | transaction data for the purpose of computing, compiling, or | ||||||
26 | processing retail sales transaction data in any manner. |
| |||||||
| |||||||
1 | "Transaction data" includes: items purchased by a | ||||||
2 | customer; the price of each item; a taxability determination | ||||||
3 | for each item; a segregated tax amount for each taxed item; the | ||||||
4 | amount of cash or credit tendered; the net amount returned to | ||||||
5 | the customer in change; the date and time of the purchase; the | ||||||
6 | name, address, and identification number of the vendor; and the | ||||||
7 | receipt or invoice number of the transaction. | ||||||
8 | "Transaction report" means a report that documents, | ||||||
9 | without limitation, the sales, taxes, or fees collected, media | ||||||
10 | totals, and discount voids at an electronic cash register and | ||||||
11 | that is printed on a cash register tape and the end of a day or | ||||||
12 | shift, or a report that documents every action at an electronic | ||||||
13 | cash register and is stored electronically. | ||||||
14 | A prosecution for any act in violation of this Section may | ||||||
15 | be commenced
at any time within 3 years of the commission of | ||||||
16 | that Act.
| ||||||
17 | This Section does not apply if the violation in a | ||||||
18 | particular case also
constitutes a criminal violation of the | ||||||
19 | Retailers' Occupation Tax Act.
| ||||||
20 | (Source: P.A. 97-1150, eff. 1-25-13.)
| ||||||
21 | Section 10. The Service Use Tax Act is amended by changing | ||||||
22 | Section 15 as follows:
| ||||||
23 | (35 ILCS 110/15) (from Ch. 120, par. 439.45)
| ||||||
24 | Sec. 15.
When the amount due is under $300, any person |
| |||||||
| |||||||
1 | subject to
the provisions hereof who fails to file a
return, or | ||||||
2 | who violates any other provision of Section 9 or Section 10 | ||||||
3 | hereof,
or who fails to keep books and records as required | ||||||
4 | herein, or who files a
fraudulent return, or who wilfully | ||||||
5 | violates any Rule or Regulation of the
Department for the | ||||||
6 | administration and enforcement of the provisions hereof,
or any | ||||||
7 | officer or agent of a corporation, or manager, member, or agent | ||||||
8 | of a
limited liability company, subject hereto who signs a | ||||||
9 | fraudulent return filed
on behalf of such corporation or | ||||||
10 | limited liability company, or any accountant
or other agent who | ||||||
11 | knowingly enters false information on the return of any
| ||||||
12 | taxpayer under this Act, or any person who violates any of the | ||||||
13 | provisions
of Sections 3 and 5 hereof, or any purchaser who | ||||||
14 | obtains a registration
number or resale number from the | ||||||
15 | Department through misrepresentation, or
who represents to a | ||||||
16 | seller that such purchaser has a registration number or
a | ||||||
17 | resale number from the Department when he knows that he does | ||||||
18 | not, or who
uses his registration number or resale number to | ||||||
19 | make a seller believe that
he is buying tangible personal | ||||||
20 | property for resale when such purchaser in
fact knows that this | ||||||
21 | is not the case, is guilty of a Class 4 felony.
| ||||||
22 | Any person who violates any provision of Section 6 hereof, | ||||||
23 | or who
engages in the business of making sales of service after | ||||||
24 | his Certificate of
Registration under this Act has been revoked | ||||||
25 | in accordance with Section 12
of this Act, is guilty of a Class | ||||||
26 | 4 felony. Each day any such person
is engaged in business in |
| |||||||
| |||||||
1 | violation of Section 6, or after his Certificate of
| ||||||
2 | Registration under this Act has been revoked, constitutes a | ||||||
3 | separate offense.
| ||||||
4 | When the amount due is under $300, 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 4
| ||||||
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 2012.
| ||||||
15 | When the amount due is $300 or more, any person subject to | ||||||
16 | the
provisions hereof who fails to file a return, or who | ||||||
17 | violates any other
provision of Section 9 or Section 10 hereof, | ||||||
18 | or who fails to keep books and
records as required herein or | ||||||
19 | who files a fraudulent return, or who
willfully violates any | ||||||
20 | rule or regulation of the Department for the
administration and | ||||||
21 | enforcement of the provisions hereof, or any officer or
agent | ||||||
22 | of a corporation, or manager, member, or agent of a limited | ||||||
23 | liability
company, subject hereto who signs a fraudulent return | ||||||
24 | filed on behalf of such
corporation or limited liability | ||||||
25 | company, or any accountant or other agent who
knowingly enters | ||||||
26 | false information on the return of any taxpayer under this
Act, |
| |||||||
| |||||||
1 | or any person who violates any of the provisions of Sections 3 | ||||||
2 | and 5
hereof, or any purchaser who obtains a registration | ||||||
3 | number or resale number
from the Department through | ||||||
4 | misrepresentation, or who represents to a
seller that such | ||||||
5 | purchaser has a registration number or a resale number
from the | ||||||
6 | Department when he knows that he does not, or who uses his
| ||||||
7 | registration number or resale number to make a seller believe | ||||||
8 | that he is buying tangible personal property for resale when | ||||||
9 | such purchaser in
fact knows that this is not the case, is | ||||||
10 | guilty of a Class 3 felony.
| ||||||
11 | When the amount due is $300 or more, any person who accepts | ||||||
12 | money that is
due to the Department under this Act from a | ||||||
13 | taxpayer for the purpose of
acting as the taxpayer's agent to | ||||||
14 | make the payment to the Department, but
who fails to remit such | ||||||
15 | payment to the Department when due is guilty of a
Class 3 | ||||||
16 | felony. Any such person who purports to make such payment 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 2012.
| ||||||
22 | Any serviceman who collects or attempts to collect Service | ||||||
23 | Use Tax
measured by receipts or selling prices which such | ||||||
24 | serviceman knows are not
subject to Service Use Tax, or any | ||||||
25 | serviceman who knowingly over-collects
or attempts to | ||||||
26 | over-collect Service Use Tax in a transaction which is
subject |
| |||||||
| |||||||
1 | to the tax that is imposed by this Act, shall be guilty of a
| ||||||
2 | Class 4 felony for each offense. This paragraph does not apply | ||||||
3 | to an amount
collected by the serviceman as Service Use Tax on | ||||||
4 | receipts or selling prices
which are subject to tax under this | ||||||
5 | Act as long as such collection is made
in compliance with the | ||||||
6 | tax collection brackets prescribed by the Department
in its | ||||||
7 | Rules and Regulations.
| ||||||
8 | Any taxpayer or agent of a taxpayer who with the intent to | ||||||
9 | defraud
purports to make a payment due to the Department 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 2012.
| ||||||
15 | Any person who knowingly sells, purchases, installs, | ||||||
16 | transfers, possesses, uses, or accesses any automated sales | ||||||
17 | device, zapper, or phantom-ware in this State is guilty of a | ||||||
18 | Class 3 felony. | ||||||
19 | For the purposes of this Section: | ||||||
20 | "Automated sales suppression device" or "zapper" means a | ||||||
21 | software program that falsifies the electronic records of an | ||||||
22 | electronic cash register or other point-of-sale system, | ||||||
23 | including, but not limited to, transaction data and transaction | ||||||
24 | reports. The term includes the software program, any device | ||||||
25 | that carries the software program, or an Internet link to the | ||||||
26 | software program. |
| |||||||
| |||||||
1 | "Phantom-ware" means a hidden programming option embedded | ||||||
2 | in the operating system of an electronic cash register or | ||||||
3 | hardwired into an electronic cash register that can be used to | ||||||
4 | create a second set of records or that can eliminate or | ||||||
5 | manipulate transaction records in an electronic cash register. | ||||||
6 | "Electronic cash register" means a device that keeps a | ||||||
7 | register or supporting documents through the use of an | ||||||
8 | electronic device or computer system designed to record | ||||||
9 | transaction data for the purpose of computing, compiling, or | ||||||
10 | processing retail sales transaction data in any manner. | ||||||
11 | "Transaction data" includes: items purchased by a | ||||||
12 | customer; the price of each item; a taxability determination | ||||||
13 | for each item; a segregated tax amount for each taxed item; the | ||||||
14 | amount of cash or credit tendered; the net amount returned to | ||||||
15 | the customer in change; the date and time of the purchase; the | ||||||
16 | name, address, and identification number of the vendor; and the | ||||||
17 | receipt or invoice number of the transaction. | ||||||
18 | "Transaction report" means a report that documents, | ||||||
19 | without limitation, the sales, taxes, or fees collected, media | ||||||
20 | totals, and discount voids at an electronic cash register and | ||||||
21 | that is printed on a cash register tape and the end of a day or | ||||||
22 | shift, or a report that documents every action at an electronic | ||||||
23 | cash register and is stored electronically. | ||||||
24 | A prosecution for any Act in violation of this Section may | ||||||
25 | be commenced
at any time within 3 years of the commission of | ||||||
26 | that Act.
|
| |||||||
| |||||||
1 | This Section does not apply if the violation in a | ||||||
2 | particular case also
constitutes a criminal violation of the | ||||||
3 | Retailers' Occupation Tax Act, the
Use Tax Act or the Service | ||||||
4 | Occupation Tax Act.
| ||||||
5 | (Source: P.A. 97-1150, eff. 1-25-13.)
| ||||||
6 | Section 15. The Service Occupation Tax Act is amended by | ||||||
7 | changing Section 15 as follows:
| ||||||
8 | (35 ILCS 115/15) (from Ch. 120, par. 439.115)
| ||||||
9 | Sec. 15.
When the amount due is under $300, any person | ||||||
10 | subject to the
provisions hereof who fails to file a return, or | ||||||
11 | who violates any other
provision of Section 9 or Section 10 | ||||||
12 | hereof, or who fails to keep books and
records as required | ||||||
13 | herein, or who files a fraudulent return, or who wilfully
| ||||||
14 | violates any Rule or Regulation of the Department for the | ||||||
15 | administration and
enforcement of the provisions hereof, or any | ||||||
16 | officer or agent of a corporation,
or manager, member, or agent | ||||||
17 | of a limited liability company, subject hereto who
signs a | ||||||
18 | fraudulent return filed on behalf of such corporation or | ||||||
19 | limited
liability company, or any accountant or other agent who | ||||||
20 | knowingly enters false
information on the return of any | ||||||
21 | taxpayer under this Act, or any person who
violates any of the | ||||||
22 | provisions of Sections 3, 5 or 7 hereof, or any purchaser
who | ||||||
23 | obtains a registration number or resale number from the | ||||||
24 | Department through
misrepresentation, or who represents to a |
| |||||||
| |||||||
1 | seller that such purchaser has a
registration number or a | ||||||
2 | resale number from the Department when he knows that
he does | ||||||
3 | not, or who uses his registration number or resale number to | ||||||
4 | make a
seller believe that he is buying tangible personal | ||||||
5 | property for resale when
such purchaser in fact knows that this | ||||||
6 | is not the case, is guilty of a Class 4
felony.
| ||||||
7 | Any person who violates any provision of Section 6 hereof, | ||||||
8 | or who
engages in the business of making sales of service after | ||||||
9 | his Certificate of
Registration under this Act has been revoked | ||||||
10 | in accordance with Section 12
of this Act, is guilty of a Class | ||||||
11 | 4 felony. Each day any such person
is engaged in business in | ||||||
12 | violation of Section 6, or after his Certificate of
| ||||||
13 | Registration under this Act has been revoked, constitutes a | ||||||
14 | separate offense.
| ||||||
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. 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 2012.
| ||||||
26 | When the amount due is $300 or more, any person subject to |
| |||||||
| |||||||
1 | the
provisions hereof who fails to file a return, or who | ||||||
2 | violates any other
provision of Section 9 or Section 10 hereof, | ||||||
3 | or who fails to keep books and
records as required herein, or | ||||||
4 | who files a fraudulent return, or who
wilfully violates any | ||||||
5 | rule or regulation of the Department for the
administration and | ||||||
6 | enforcement of the provisions hereof, or any officer or
agent | ||||||
7 | of a corporation, or manager, member, or agent of a limited | ||||||
8 | liability
company, subject hereto who signs a fraudulent return | ||||||
9 | filed on behalf of such
corporation or limited liability | ||||||
10 | company, or any accountant or other agent who
knowingly enters | ||||||
11 | false information on the return of any taxpayer under this
Act, | ||||||
12 | or any person who violates any of the provisions of Sections 3, | ||||||
13 | 5 or 7
hereof, or any purchaser who obtains a registration | ||||||
14 | number or resale number
from the Department through | ||||||
15 | misrepresentation, or who represents to
a seller that such | ||||||
16 | purchaser has a registration number or a resale number
from the | ||||||
17 | Department when he knows that he does not, or who uses his
| ||||||
18 | registration number or resale number to make a seller believe | ||||||
19 | that he is
buying tangible personal property for resale when | ||||||
20 | such purchaser in fact
knows that this is not the case, is | ||||||
21 | guilty of a Class 3 felony.
| ||||||
22 | When the amount due is $300 or more, any person who accepts | ||||||
23 | money that is
due to the Department under this Act from a | ||||||
24 | taxpayer for the purpose of
acting as the taxpayer's agent to | ||||||
25 | make the payment to the
Department but who fails to remit such | ||||||
26 | payment to the Department when due
is guilty of a Class 3 |
| |||||||
| |||||||
1 | felony. Any such person who purports to make such
payment by | ||||||
2 | issuing or delivering a check or other order upon a real or
| ||||||
3 | fictitious depository for the payment of money, knowing that it | ||||||
4 | will not be
paid by the depository shall be guilty of a | ||||||
5 | deceptive practice in violation
of Section 17-1 of the Criminal | ||||||
6 | Code of 2012.
| ||||||
7 | Any serviceman who collects or attempts to collect Service | ||||||
8 | Occupation Tax,
measured by receipts which such serviceman | ||||||
9 | knows are not subject to Service
Occupation Tax, or any | ||||||
10 | serviceman who collects or attempts to collect an
amount | ||||||
11 | (however designated) which purports to reimburse such | ||||||
12 | serviceman for
Service Occupation Tax liability measured by | ||||||
13 | receipts or selling prices which
such serviceman knows are not | ||||||
14 | subject to Service Occupation Tax, or any
serviceman who | ||||||
15 | knowingly over-collects or attempts to
over-collect Service | ||||||
16 | Occupation Tax or an amount purporting to be
reimbursement for | ||||||
17 | Service Occupation Tax liability in a transaction which
is | ||||||
18 | subject to the tax that is imposed by this Act, shall be guilty | ||||||
19 | of a
Class 4 felony for each such offense. This paragraph does | ||||||
20 | not apply to an
amount collected by the serviceman as | ||||||
21 | reimbursement for the serviceman's
Service Occupation Tax | ||||||
22 | liability on receipts or selling prices which are
subject to | ||||||
23 | tax under this Act, as long as such collection is made in
| ||||||
24 | compliance with the tax collection brackets prescribed by the | ||||||
25 | Department in
its Rules and Regulations.
| ||||||
26 | Any person who knowingly sells, purchases, installs, |
| |||||||
| |||||||
1 | transfers, possesses, uses, or accesses any automated sales | ||||||
2 | device, zapper, or phantom-ware in this State is guilty of a | ||||||
3 | Class 3 felony. | ||||||
4 | For the purposes of this Section: | ||||||
5 | "Automated sales suppression device" or "zapper" means a | ||||||
6 | software program that falsifies the electronic records of an | ||||||
7 | electronic cash register or other point-of-sale system, | ||||||
8 | including, but not limited to, transaction data and transaction | ||||||
9 | reports. The term includes the software program, any device | ||||||
10 | that carries the software program, or an Internet link to the | ||||||
11 | software program. | ||||||
12 | "Phantom-ware" means a hidden programming option embedded | ||||||
13 | in the operating system of an electronic cash register or | ||||||
14 | hardwired into an electronic cash register that can be used to | ||||||
15 | create a second set of records or that can eliminate or | ||||||
16 | manipulate transaction records in an electronic cash register. | ||||||
17 | "Electronic cash register" means a device that keeps a | ||||||
18 | register or supporting documents through the use of an | ||||||
19 | electronic device or computer system designed to record | ||||||
20 | transaction data for the purpose of computing, compiling, or | ||||||
21 | processing retail sales transaction data in any manner. | ||||||
22 | "Transaction data" includes: items purchased by a | ||||||
23 | customer; the price of each item; a taxability determination | ||||||
24 | for each item; a segregated tax amount for each taxed item; the | ||||||
25 | amount of cash or credit tendered; the net amount returned to | ||||||
26 | the customer in change; the date and time of the purchase; the |
| |||||||
| |||||||
1 | name, address, and identification number of the vendor; and the | ||||||
2 | receipt or invoice number of the transaction. | ||||||
3 | "Transaction report" means a report that documents, | ||||||
4 | without limitation, the sales, taxes, or fees collected, media | ||||||
5 | totals, and discount voids at an electronic cash register and | ||||||
6 | that is printed on a cash register tape and the end of a day or | ||||||
7 | shift, or a report that documents every action at an electronic | ||||||
8 | cash register and is stored electronically. | ||||||
9 | A prosecution for any act in violation of this Section may | ||||||
10 | be commenced
at any time within 3 years of the commission of | ||||||
11 | that act.
| ||||||
12 | This Section does not apply if the violation in a | ||||||
13 | particular case also
constitutes a criminal violation of the | ||||||
14 | Retailers' Occupation Tax Act or
the Use Tax Act.
| ||||||
15 | (Source: P.A. 97-1150, eff. 1-25-13.)
| ||||||
16 | Section 20. The Retailers' Occupation Tax Act is amended by | ||||||
17 | changing Section 13 as follows:
| ||||||
18 | (35 ILCS 120/13) (from Ch. 120, par. 452)
| ||||||
19 | Sec. 13. Criminal penalties. | ||||||
20 | (a) When the amount due is under $300, any person engaged
| ||||||
21 | in the business of selling tangible personal property at retail | ||||||
22 | in this
State who fails to file a return, or who files a | ||||||
23 | fraudulent return, or
any officer, employee or agent of a | ||||||
24 | corporation, member, employee or
agent of a partnership, or |
| |||||||
| |||||||
1 | manager, member, agent, or employee of a limited
liability | ||||||
2 | company engaged in the business of selling tangible personal
| ||||||
3 | property at retail in this State who, as such officer, | ||||||
4 | employee, agent,
manager, or member is under a duty to file a | ||||||
5 | return, or any officer, agent or
employee of a corporation, | ||||||
6 | member, agent, or employee of a partnership, or
manager, | ||||||
7 | member, agent, or employee of a limited liability company | ||||||
8 | engaged in
the business of selling tangible personal property | ||||||
9 | at retail in this State who
files or causes to be filed or | ||||||
10 | signs or causes to be signed a fraudulent
return filed on | ||||||
11 | behalf of such corporation or limited liability company, or
any | ||||||
12 | accountant or other agent who knowingly enters false | ||||||
13 | information on the
return of any taxpayer under this Act, is | ||||||
14 | guilty of a Class 4 felony.
| ||||||
15 | Any person who or any officer or director of any | ||||||
16 | corporation, partner or
member of any partnership, or manager | ||||||
17 | or member of a limited liability company
that: (a) violates | ||||||
18 | Section 2a of this Act or (b) fails to keep books and
records, | ||||||
19 | or fails to produce books and records as required by Section 7 | ||||||
20 | or (c)
willfully violates a rule or regulation of the | ||||||
21 | Department for the
administration and enforcement of this Act | ||||||
22 | is guilty of a Class A misdemeanor.
Any person, manager or | ||||||
23 | member of a limited liability company, or officer or
director | ||||||
24 | of any corporation who engages in the business of selling | ||||||
25 | tangible
personal property at retail after the certificate of | ||||||
26 | registration of that
person, corporation, limited liability |
| |||||||
| |||||||
1 | company, or partnership has been revoked
is guilty of a Class A | ||||||
2 | misdemeanor. Each day such person, corporation, or
partnership | ||||||
3 | is engaged in business without a certificate of registration or
| ||||||
4 | after the certificate of registration of that person, | ||||||
5 | corporation, or
partnership has been revoked constitutes a | ||||||
6 | separate offense.
| ||||||
7 | Any purchaser who obtains a registration number or resale | ||||||
8 | number from
the Department through misrepresentation, or who | ||||||
9 | represents to a seller
that such purchaser has a registration | ||||||
10 | number or a resale number from the
Department when he knows | ||||||
11 | that he does not, or who uses his registration
number or resale | ||||||
12 | number to make a seller believe that he is buying tangible
| ||||||
13 | personal property for resale when such purchaser in fact knows | ||||||
14 | that this is
not the case is guilty of a Class 4 felony.
| ||||||
15 | Any distributor, supplier or other reseller of motor fuel | ||||||
16 | registered
pursuant to Section 2a or 2c of this Act who fails | ||||||
17 | to collect the prepaid
tax on invoiced gallons of motor fuel | ||||||
18 | sold or who fails to deliver a statement
of tax paid to the | ||||||
19 | purchaser or to the Department as required by Sections
2d and | ||||||
20 | 2e of this Act, respectively, shall be guilty of a Class A | ||||||
21 | misdemeanor
if the amount due is under $300, and a Class 4 | ||||||
22 | felony if the amount due
is $300 or more.
| ||||||
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 |
| |||||||
| |||||||
1 | payment to the Department when due is guilty of a Class 4
| ||||||
2 | felony.
| ||||||
3 | Any seller who collects or attempts to collect an amount | ||||||
4 | (however
designated) which purports to reimburse such seller | ||||||
5 | for retailers'
occupation tax liability measured by receipts | ||||||
6 | which such seller knows are
not subject to retailers' | ||||||
7 | occupation tax, or any seller who knowingly
over-collects or | ||||||
8 | attempts to over-collect an amount purporting to reimburse
such | ||||||
9 | seller for retailers' occupation tax liability in a transaction | ||||||
10 | which
is subject to the tax that is imposed by this Act, shall | ||||||
11 | be guilty of a
Class 4 felony for each such offense. This | ||||||
12 | paragraph does not apply to
an amount collected by the seller | ||||||
13 | as reimbursement for the seller's
retailers' occupation tax | ||||||
14 | liability on receipts which are subject to tax
under this Act | ||||||
15 | as long as such collection is made in compliance with the
tax | ||||||
16 | collection brackets prescribed by the Department in its Rules | ||||||
17 | and
Regulations.
| ||||||
18 | When the amount due is $300 or more, any person engaged in | ||||||
19 | the business
of selling tangible personal property at retail in | ||||||
20 | this State who fails
to file a return, or who files a | ||||||
21 | fraudulent return, or any officer, employee
or agent of a | ||||||
22 | corporation, member, employee or agent of a partnership, or
| ||||||
23 | manager, member, agent, or employee of a limited liability | ||||||
24 | company engaged in
the business of selling tangible personal | ||||||
25 | property at retail in this State who,
as such officer, | ||||||
26 | employee, agent, manager, or member is under a duty to file a
|
| |||||||
| |||||||
1 | return and who fails to file such return or any officer, agent, | ||||||
2 | or employee of
a corporation, member, agent or employee of a | ||||||
3 | partnership, or manager, member,
agent, or employee of a | ||||||
4 | limited liability company engaged in the business of
selling | ||||||
5 | tangible personal property at retail in this State who files or | ||||||
6 | causes
to be filed or signs or causes to be signed a fraudulent | ||||||
7 | return filed on behalf
of such corporation or limited liability | ||||||
8 | company, or any accountant or other
agent who knowingly enters | ||||||
9 | false information on the return of any taxpayer
under this Act | ||||||
10 | is guilty of a Class 3 felony.
| ||||||
11 | When the amount due is $300 or more, any person engaged in | ||||||
12 | the business
of selling tangible personal property at retail in | ||||||
13 | this State who accepts
money that is due to the Department | ||||||
14 | under this
Act from a taxpayer for the purpose of acting as the | ||||||
15 | taxpayer's agent to
make payment to the Department but fails to | ||||||
16 | remit such payment to the
Department when due, is guilty of a | ||||||
17 | Class 3 felony.
| ||||||
18 | Any person whose principal place of business is in this | ||||||
19 | State and
who is charged with a violation under this Section | ||||||
20 | shall be
tried in the county where his principal place of | ||||||
21 | business is
located unless he asserts a right to be tried in | ||||||
22 | another venue.
| ||||||
23 | Any taxpayer or agent of a taxpayer who with the intent to | ||||||
24 | defraud
purports to make a payment due to the Department by | ||||||
25 | issuing or delivering a
check or other order upon a real or | ||||||
26 | fictitious depository for the payment
of money, knowing that it |
| |||||||
| |||||||
1 | will not be paid by the depository, shall be
guilty of a | ||||||
2 | deceptive practice in violation of Section 17-1 of the Criminal
| ||||||
3 | Code of 2012.
| ||||||
4 | (b) A person commits the offense of sales tax evasion under | ||||||
5 | this Act when he knowingly attempts in any manner to evade or | ||||||
6 | defeat the tax imposed on him or on any other person, or the | ||||||
7 | payment thereof, and he commits an affirmative act in | ||||||
8 | furtherance of the evasion. For purposes of this Section, an | ||||||
9 | "affirmative act in furtherance of the evasion" means an act | ||||||
10 | designed in whole or in part to (i) conceal, misrepresent, | ||||||
11 | falsify, or manipulate any material fact or (ii) tamper with or | ||||||
12 | destroy documents or materials related to a person's tax | ||||||
13 | liability under this Act. Two or more acts of sales tax evasion | ||||||
14 | may be charged as a single count in any indictment, | ||||||
15 | information, or complaint and the amount of tax deficiency may | ||||||
16 | be aggregated for purposes of determining the amount of tax | ||||||
17 | which is attempted to be or is evaded and the period between | ||||||
18 | the first and last acts may be alleged as the date of the | ||||||
19 | offense. | ||||||
20 | (1) When the amount of tax, the assessment or payment | ||||||
21 | of which is attempted to be or is evaded is less than $500 | ||||||
22 | a person is guilty of a Class 4 felony. | ||||||
23 | (2) When the amount of tax, the assessment or payment | ||||||
24 | of which is attempted to be or is evaded is $500 or more | ||||||
25 | but less than $10,000, a person is guilty of a Class 3 | ||||||
26 | felony. |
| |||||||
| |||||||
1 | (3) When the amount of tax, the assessment or payment | ||||||
2 | of which is attempted to be or is evaded is $10,000 or more | ||||||
3 | but less than $100,000, a person is guilty of a Class 2 | ||||||
4 | felony. | ||||||
5 | (4) When the amount of tax, the assessment or payment | ||||||
6 | of which is attempted to be or is evaded is $100,000 or | ||||||
7 | more, a person is guilty of a Class 1 felony. | ||||||
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 |
| |||||||
| |||||||
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 | (c) A prosecution for any act in violation of this Section | ||||||
18 | may be commenced
at any time within 5 years of the commission | ||||||
19 | of that act.
| ||||||
20 | (Source: P.A. 97-1074, eff. 1-1-13; 97-1150, eff. 1-25-13.)".
|