Bill Text: IL HB5757 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department must maintain a Taxpayer Relations Bureau for the purpose of responding to taxpayer complaints. Provides that the Department must develop and implement a standard procedure for investigating retailers that may be charging incorrect tax rates under certain use and occupation tax Acts. Amends the Retailers' Occupation Tax Act. Provides that purchasers may claim a refund from the Department (instead of the retailer).
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB5757 Detail]
Download: Illinois-2009-HB5757-Introduced.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 Department of Revenue Law of the
Civil | ||||||||||||||||||||||||||
5 | Administrative Code of Illinois is amended by adding Section | ||||||||||||||||||||||||||
6 | 2505-760 as follows:
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7 | (20 ILCS 2505/2505-760 new) | ||||||||||||||||||||||||||
8 | Sec. 2505-760. Taxpayer relations. | ||||||||||||||||||||||||||
9 | The Department must maintain a Taxpayer Relations Bureau | ||||||||||||||||||||||||||
10 | for the purpose of responding to taxpayer complaints. Those | ||||||||||||||||||||||||||
11 | complaints must be addressed in a timely manner. | ||||||||||||||||||||||||||
12 | The Department must develop and implement a standard | ||||||||||||||||||||||||||
13 | procedure for investigating retailers that may be charging | ||||||||||||||||||||||||||
14 | incorrect tax rates under the Use Tax Act, the Service Use Tax | ||||||||||||||||||||||||||
15 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||||||||||||||||||||||
16 | Tax Act, or any other use or occupation tax imposed by the | ||||||||||||||||||||||||||
17 | State or a unit of local government.
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18 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||||||||||||||||||||||
19 | changing Section 2-40 as follows:
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20 | (35 ILCS 120/2-40) (from Ch. 120, par. 441-40)
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21 | Sec. 2-40. Purchaser refunds. If a seller collects an |
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1 | amount (however
designated) that purports to reimburse the | ||||||
2 | seller for retailers' occupation
tax liability measured by | ||||||
3 | receipts that are not subject to retailers'
occupation tax, or | ||||||
4 | if a seller, in collecting an amount (however
designated) that | ||||||
5 | purports to reimburse the seller for retailers' occupation
tax | ||||||
6 | liability measured by receipts that are subject to tax under | ||||||
7 | this Act,
collects more from the purchaser than the seller's | ||||||
8 | retailers' occupation
tax liability on the transaction, the | ||||||
9 | purchaser shall have a legal right to
claim a refund of that | ||||||
10 | amount from the Department seller . If, however, that amount is
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11 | not refunded to the purchaser by the seller for any reason, the | ||||||
12 | seller is liable to pay
that amount to the Department. This | ||||||
13 | paragraph does not
apply to an amount collected by the seller | ||||||
14 | as reimbursement for the
seller's retailers' occupation tax | ||||||
15 | liability on receipts that are
subject to tax under this Act as | ||||||
16 | long as the collection is made in
compliance with the tax | ||||||
17 | collection brackets prescribed by the Department
in its rules | ||||||
18 | and regulations.
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19 | (Source: P.A. 91-51, eff. 6-30-99.)
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