Bill Text: IL HB3885 | 2013-2014 | 98th General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Tax Shelter Voluntary Compliance Law. Makes a technical change in a Section concerning the short title.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Passed) 2014-08-26 - Public Act . . . . . . . . . 98-1058 [HB3885 Detail]
Download: Illinois-2013-HB3885-Engrossed.html
Bill Title: Amends the Tax Shelter Voluntary Compliance Law. Makes a technical change in a Section concerning the short title.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Passed) 2014-08-26 - Public Act . . . . . . . . . 98-1058 [HB3885 Detail]
Download: Illinois-2013-HB3885-Engrossed.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Retailers' Occupation Tax Act is amended by | ||||||
5 | changing Section 11 as follows:
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6 | (35 ILCS 120/11) (from Ch. 120, par. 450)
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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
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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 .
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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
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19 | individual return is not disclosed.
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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.
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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.
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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.
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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.
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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.
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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.
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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
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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.
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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
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18 | information from the Department of Revenue under this Section | ||||||
19 | are the village
manager and the chief financial officer of the | ||||||
20 | village.
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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.
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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
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13 | shall be subject to all confidentiality provisions of this | ||||||
14 | Section.
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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
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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
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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
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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
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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
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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
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7 | certifications.
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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.
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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:
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24 | (1) The names, addresses, and identification numbers | ||||||
25 | of the taxpayer,
related entities, and employees.
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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
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4 | Department shall provide by rule.
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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).
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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
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15 | Compliance and Administration Fund.
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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.
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20 | (Source: P.A. 93-25, eff. 6-20-03; 93-939, eff. 8-13-04; | ||||||
21 | 94-1074, eff. 12-26-06.)
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