Bill Text: IL SB2023 | 2017-2018 | 100th General Assembly | Engrossed


Bill Title: Amends the Illinois Enterprise Zone Act. With respect to the application process, provides that the Department of Commerce and Economic Opportunity may award partial points if the applicant demonstrates job creation and investment levels below the threshold set forth in the statute. Provides that the Department of Commerce and Economic Opportunity may adjust the scoring for applicants that are located entirely within a county with a population of less than 300,000. Provides for provisional certification of substantially complete applications. Provides that an Enterprise Zone shall be decertified if the Department finds that 80% or more of the businesses receiving tax incentives failed to submit certain information. Makes other changes. Provides that the application process for Enterprise Zones that are scheduled to expire on or after January 1, 2022 shall begin 5 years (currently, 2 years) prior to the year in which the Zone expires. Effective immediately.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SB2023 Detail]

Download: Illinois-2017-SB2023-Engrossed.html



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1 AN ACT concerning State government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois Enterprise Zone Act is amended by
5changing Sections 4, 4.1, 5.1, 5.2, 5.3, and 8.1 as follows:
6 (20 ILCS 655/4) (from Ch. 67 1/2, par. 604)
7 Sec. 4. Qualifications for Enterprise Zones.
8 (1) An area is qualified to become an enterprise zone
9which:
10 (a) is a contiguous area, provided that a zone area may
11 exclude wholly surrounded territory within its boundaries;
12 (b) comprises a minimum of one-half square mile and not
13 more than 12 square miles, or 15 square miles if the zone
14 is located within the jurisdiction of 4 or more counties or
15 municipalities, in total area, exclusive of lakes and
16 waterways; however, in such cases where the enterprise zone
17 is a joint effort of three or more units of government, or
18 two or more units of government if situated in a township
19 which is divided by a municipality of 1,000,000 or more
20 inhabitants, and where the certification has been in effect
21 at least one year, the total area shall comprise a minimum
22 of one-half square mile and not more than thirteen square
23 miles in total area exclusive of lakes and waterways;

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1 (c) (blank);
2 (d) (blank);
3 (e) is (1) entirely within a municipality or (2)
4 entirely within the unincorporated areas of a county,
5 except where reasonable need is established for such zone
6 to cover portions of more than one municipality or county
7 or (3) both comprises (i) all or part of a municipality and
8 (ii) an unincorporated area of a county; and
9 (f) meets 3 or more of the following criteria:
10 (1) all or part of the local labor market area has
11 had an annual average unemployment rate of at least
12 120% of the State's annual average unemployment rate
13 for the most recent calendar year or the most recent
14 fiscal year as reported by the Department of Employment
15 Security;
16 (2) designation will result in the development of
17 substantial employment opportunities by creating or
18 retaining a minimum aggregate of 1,000 full-time
19 equivalent jobs due to an aggregate investment of
20 $100,000,000 or more, and will help alleviate the
21 effects of poverty and unemployment within the local
22 labor market area;
23 (3) all or part of the local labor market area has
24 a poverty rate of at least 20% according to the latest
25 federal decennial census, 50% or more of children in
26 the local labor market area participate in the federal

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1 free lunch program according to reported statistics
2 from the State Board of Education, or 20% or more
3 households in the local labor market area receive food
4 stamps according to the latest federal decennial
5 census;
6 (4) an abandoned coal mine or a brownfield (as
7 defined in Section 58.2 of the Environmental
8 Protection Act) is located in the proposed zone area,
9 or all or a portion of the proposed zone was declared a
10 federal disaster area in the 3 years preceding the date
11 of application;
12 (5) the local labor market area contains a presence
13 of large employers that have downsized over the years,
14 the labor market area has experienced plant closures in
15 the 5 years prior to the date of application affecting
16 more than 50 workers, or the local labor market area
17 has experienced State or federal facility closures in
18 the 5 years prior to the date of application affecting
19 more than 50 workers;
20 (6) based on data from Multiple Listing Service
21 information or other suitable sources, the local labor
22 market area contains a high floor vacancy rate of
23 industrial or commercial properties, vacant or
24 demolished commercial and industrial structures are
25 prevalent in the local labor market area, or industrial
26 structures in the local labor market area are not used

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1 because of age, deterioration, relocation of the
2 former occupants, or cessation of operation;
3 (7) the applicant demonstrates a substantial plan
4 for using the designation to improve the State and
5 local government tax base, including income, sales,
6 and property taxes, including a plan for disposal of
7 publicly-owned real property by the methods described
8 in Section 10 of this Act;
9 (8) significant public infrastructure is present
10 in the local labor market area in addition to a plan
11 for infrastructure development and improvement;
12 (9) high schools or community colleges located
13 within the local labor market area are engaged in ACT
14 Work Keys, Manufacturing Skills Standard
15 Certification, or other industry-based credentials
16 that prepare students for careers; or
17 (10) the change in equalized assessed valuation of
18 industrial and/or commercial properties in the 5 years
19 prior to the date of application is equal to or less
20 than 50% of the State average change in equalized
21 assessed valuation for industrial and/or commercial
22 properties, as applicable, for the same period of time.
23 As provided in Section 10-5.3 of the River Edge
24Redevelopment Zone Act, upon the expiration of the term of each
25River Edge Redevelopment Zone in existence on the effective
26date of this amendatory Act of the 97th General Assembly, that

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1River Edge Redevelopment Zone will become available for its
2previous designee or a new applicant to compete for designation
3as an enterprise zone. No preference for designation will be
4given to the previous designee of the zone.
5 (2) Any criteria established by the Department or by law
6which utilize the rate of unemployment for a particular area
7shall provide that all persons who are not presently employed
8and have exhausted all unemployment benefits shall be
9considered unemployed, whether or not such persons are actively
10seeking employment.
11(Source: P.A. 97-905, eff. 8-7-12.)
12 (20 ILCS 655/4.1)
13 Sec. 4.1. Department recommendations.
14 (a) For all applications that qualify under Section 4 of
15this Act, the Department shall issue recommendations by
16assigning a score to each applicant. The scores will be
17determined by the Department, based on the extent to which an
18applicant meets the criteria points under subsection (f) of
19Section 4 of this Act. Scores will be determined using the
20following scoring system:
21 (1) Up to 50 points for the extent to which the
22 applicant meets or exceeds the criteria in item (1) of
23 subsection (f) of Section 4 of this Act, with points
24 awarded according to the severity of the unemployment.
25 (2) Up to 50 points for the extent to which the

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1 applicant meets or exceeds the criteria in item (2) of
2 subsection (f) of Section 4 of this Act, with points
3 awarded in accordance with the number of jobs created and
4 the aggregate amount of investment promised. The
5 Department may award partial points on a pro-rata basis
6 under this paragraph (2) if the applicant demonstrates
7 specific job creation and investment below the thresholds
8 set forth in item (2) of subsection (f) of Section 4.
9 (3) Up to 40 points for the extent to which the
10 applicant meets or exceeds the criteria in item (3) of
11 subsection (f) of Section 4 of this Act, with points
12 awarded in accordance with the severity of the unemployment
13 rate according to the latest federal decennial census.
14 (4) Up to 30 points for the extent to which the
15 applicant meets or exceeds the criteria in item (4) of
16 subsection (f) of Section 4 of this Act, with points
17 awarded in accordance with the severity of the
18 environmental impact of the abandoned coal mine,
19 brownfield, or federal disaster area.
20 (5) Up to 50 points for the extent to which the
21 applicant meets or exceeds the criteria in item (5) of
22 subsection (f) of Section 4 of this Act, with points
23 awarded in accordance with the severity of the applicable
24 facility closures or downsizing.
25 (6) Up to 40 points for the extent to which the
26 applicant meets or exceeds the criteria in item (6) of

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1 subsection (f) of Section 4 of this Act, with points
2 awarded in accordance with the severity and extent of the
3 high floor vacancy or deterioration.
4 (7) Up to 30 points for the extent to which the
5 applicant meets or exceeds the criteria in item (7) of
6 subsection (f) of Section 4 of this Act, with points
7 awarded in accordance with the extent to which the
8 application addresses a plan to improve the State and local
9 government tax base, including a plan for disposal of
10 publicly-owned real property.
11 (8) Up to 50 points for the extent to which the
12 applicant meets or exceeds the criteria in item (8) of
13 subsection (f) of Section 4 of this Act, with points
14 awarded in accordance with the existence of significant
15 public infrastructure.
16 (9) Up to 40 points for the extent to which the
17 applicant meets or exceeds the criteria in item (9) of
18 subsection (f) of Section 4 of this Act, with points
19 awarded in accordance with the extent to which educational
20 programs exist for career preparation.
21 (10) Up to 40 points for the extent to which the
22 applicant meets or exceeds the criteria in item (10) of
23 subsection (f) of Section 4 of this Act, with points
24 awarded according to the severity of the change in
25 equalized assessed valuation.
26 (11) In awarding points under paragraphs (1) through

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1 (10), the Department may adjust the scoring for applicants
2 that are located entirely within a county with a population
3 of less than 300,000 if the Department finds that the
4 designation will help to alleviate the effects of poverty
5 and unemployment within the proposed enterprise zone.
6 (b) After assigning a score for each of the individual
7criteria using the point system as described in subsection (a),
8the Department shall then take the sum of the scores for each
9applicant and assign a final score. The Department shall then
10submit this information to the Board, as required in subsection
11(c) of Section 5.2, as its recommendation.
12(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
13 (20 ILCS 655/5.1) (from Ch. 67 1/2, par. 606)
14 Sec. 5.1. Application to Department.
15 (a) A county or municipality which has adopted an ordinance
16designating an area as an enterprise zone shall make written
17application to the Department to have such proposed enterprise
18zone certified by the Department as an Enterprise Zone. The
19application shall include:
20 (i) a certified copy of the ordinance designating the
21 proposed zone;
22 (ii) a map of the proposed enterprise zone, showing
23 existing streets and highways;
24 (iii) an analysis, and any appropriate supporting
25 documents and statistics, demonstrating that the proposed

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1 zone area is qualified in accordance with Section 4;
2 (iv) a statement detailing any tax, grant, and other
3 financial incentives or benefits, and any programs, to be
4 provided by the municipality or county to business
5 enterprises within the zone, other than those provided in
6 the designating ordinance, which are not to be provided
7 throughout the municipality or county;
8 (v) a statement setting forth the economic development
9 and planning objectives for the zone;
10 (vi) a statement describing the functions, programs,
11 and services to be performed by designated zone
12 organizations within the zone;
13 (vii) an estimate of the economic impact of the zone,
14 considering all of the tax incentives, financial benefits
15 and programs contemplated, upon the revenues of the
16 municipality or county;
17 (viii) a transcript of all public hearings on the zone;
18 (ix) in the case of a joint application, a statement
19 detailing the need for a zone covering portions of more
20 than one municipality or county and a description of the
21 agreement between joint applicants; and
22 (x) such additional information as the Department by
23 regulation may require.
24 (b) The Department may provide for provisional
25certification of substantially complete applications pending
26the receipt of any of the items identified in subsection (a) of

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1this Section or any additional information requested by the
2Department.
3(Source: P.A. 82-1019.)
4 (20 ILCS 655/5.2) (from Ch. 67 1/2, par. 607)
5 Sec. 5.2. Department Review of Enterprise Zone
6Applications.
7 (a) All applications which are to be considered and acted
8upon by the Department during a calendar year must be received
9by the Department no later than December 31 of the preceding
10calendar year.
11 Any application received after December 31 of any calendar
12year shall be held by the Department for consideration and
13action during the following calendar year.
14 Each enterprise zone application shall include a specific
15definition of the applicant's local labor market area.
16 (a-5) The Department shall, no later than July 31, 2013,
17develop an application process for an enterprise zone
18application. The Department has emergency rulemaking authority
19for the purpose of application development only until 12 months
20after the effective date of this amendatory Act of the 97th
21General Assembly.
22 (b) Upon receipt of an application from a county or
23municipality the Department shall review the application to
24determine whether the designated area qualifies as an
25enterprise zone under Section 4 of this Act.

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1 (c) No later than June 30, the Department shall notify all
2applicant municipalities and counties of the Department's
3determination of the qualification of their respective
4designated enterprise zone areas, and shall send qualifying
5applications, including the applicant's scores for items (1)
6through (10) of subsection (a) of Section 4.1 and the
7applicant's final score under that Section, to the Board for
8the Board's consideration, along with supporting documentation
9of the basis for the Department's decision.
10 (d) If any such designated area is found to be qualified to
11be an enterprise zone by the Department under subsection (c) of
12this Section, the Department shall, no later than July 15, send
13a letter of notification to each member of the General Assembly
14whose legislative district or representative district contains
15all or part of the designated area and publish a notice in at
16least one newspaper of general circulation within the proposed
17zone area to notify the general public of the application and
18their opportunity to comment. Such notice shall include a
19description of the area and a brief summary of the application
20and shall indicate locations where the applicant has provided
21copies of the application for public inspection. The notice
22shall also indicate appropriate procedures for the filing of
23written comments from zone residents, business, civic and other
24organizations and property owners to the Department. The
25Department and the Board may consider written comments
26submitted pursuant to this Section or any other information

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1regarding a pending enterprise zone application submitted
2after the deadline for enterprise zone application and received
3prior to the Board's decision on all pending applications.
4 (e) (Blank).
5 (f) (Blank).
6 (g) (Blank).
7 (h) (Blank).
8(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
9 (20 ILCS 655/5.3) (from Ch. 67 1/2, par. 608)
10 Sec. 5.3. Certification of Enterprise Zones; effective
11date.
12 (a) Certification of Board-approved designated Enterprise
13Zones shall be made by the Department by certification of the
14designating ordinance. The Department shall promptly issue a
15certificate for each Enterprise Zone upon approval by the
16Board. The certificate shall be signed by the Director of the
17Department, shall make specific reference to the designating
18ordinance, which shall be attached thereto, and shall be filed
19in the office of the Secretary of State. A certified copy of
20the Enterprise Zone Certificate, or a duplicate original
21thereof, shall be recorded in the office of recorder of deeds
22of the county in which the Enterprise Zone lies.
23 (b) An Enterprise Zone certified prior to January 1, 2016
24or on or after January 1, 2017 shall be effective on January 1
25of the first calendar year after Department certification. An

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1Enterprise Zone certified on or after January 1, 2016 and on or
2before December 31, 2016 shall be effective on the date of the
3Department's certification. The Department shall transmit a
4copy of the certification to the Department of Revenue, and to
5the designating municipality or county.
6 Upon certification of an Enterprise Zone, the terms and
7provisions of the designating ordinance shall be in effect, and
8may not be amended or repealed except in accordance with
9Section 5.4.
10 (c) With the exception of Enterprise Zones scheduled to
11expire before December 31, 2018, an Enterprise Zone designated
12before the effective date of this amendatory Act of the 97th
13General Assembly shall be in effect for 30 calendar years, or
14for a lesser number of years specified in the certified
15designating ordinance. Notwithstanding the foregoing, any
16Enterprise Zone in existence on the effective date of this
17amendatory Act of the 98th General Assembly that has a term of
1820 calendar years may be extended for an additional 10 calendar
19years upon amendment of the designating ordinance by the
20designating municipality or county and submission of the
21ordinance to the Department. The amended ordinance must be
22properly recorded in the Office of Recorder of Deeds of each
23county in which the Enterprise Zone lies. Each Enterprise Zone
24in existence on the effective date of this amendatory Act of
25the 97th General Assembly that is scheduled to expire before
26July 1, 2016 may have its termination date extended until July

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11, 2016 upon amendment of the designating ordinance by the
2designating municipality or county extending the termination
3date to July 1, 2016 and submission of the ordinance to the
4Department. The amended ordinance must be properly recorded in
5the Office of Recorder of Deeds of each county in which the
6Enterprise Zone lies. An Enterprise Zone designated on or after
7the effective date of this amendatory Act of the 97th General
8Assembly shall be in effect for a term of 15 calendar years, or
9for a lesser number of years specified in the certified
10designating ordinance. An enterprise zone designated on or
11after the effective date of this amendatory Act of the 97th
12General Assembly shall be subject to review by the Board after
1313 years for an additional 10-year designation beginning on the
14expiration date of the enterprise zone. During the review
15process, the Board shall consider the costs incurred by the
16State and units of local government as a result of tax benefits
17received by the enterprise zone. Enterprise Zones shall
18terminate at midnight of December 31 of the final calendar year
19of the certified term, except as provided in Section 5.4.
20 (d) No more than 12 Enterprise Zones may be certified by
21the Department in calendar year 1984, no more than 12
22Enterprise Zones may be certified by the Department in calendar
23year 1985, no more than 13 Enterprise Zones may be certified by
24the Department in calendar year 1986, no more than 15
25Enterprise Zones may be certified by the Department in calendar
26year 1987, and no more than 20 Enterprise Zones may be

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1certified by the Department in calendar year 1990. In other
2calendar years, no more than 13 Enterprise Zones may be
3certified by the Department. The Department may also designate
4up to 8 additional Enterprise Zones outside the regular
5application cycle if warranted by the extreme economic
6circumstances as determined by the Department. The Department
7may also designate one additional Enterprise Zone outside the
8regular application cycle if an aircraft manufacturer agrees to
9locate an aircraft manufacturing facility in the proposed
10Enterprise Zone. Notwithstanding any other provision of this
11Act, no more than 89 Enterprise Zones may be certified by the
12Department for the 10 calendar years commencing with 1983. The
137 additional Enterprise Zones authorized by Public Act 86-15
14shall not lie within municipalities or unincorporated areas of
15counties that abut or are contiguous to Enterprise Zones
16certified pursuant to this Section prior to June 30, 1989. The
177 additional Enterprise Zones (excluding the additional
18Enterprise Zone which may be designated outside the regular
19application cycle) authorized by Public Act 86-1030 shall not
20lie within municipalities or unincorporated areas of counties
21that abut or are contiguous to Enterprise Zones certified
22pursuant to this Section prior to February 28, 1990. Beginning
23in calendar year 2004 and until December 31, 2008, one
24additional enterprise zone may be certified by the Department.
25In any calendar year, the Department may not certify more than
263 Zones located within the same municipality. The Department

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1may certify Enterprise Zones in each of the 10 calendar years
2commencing with 1983. The Department may not certify more than
3a total of 18 Enterprise Zones located within the same county
4(whether within municipalities or within unincorporated
5territory) for the 10 calendar years commencing with 1983.
6Thereafter, the Department may not certify any additional
7Enterprise Zones, but may amend and rescind certifications of
8existing Enterprise Zones in accordance with Section 5.4.
9 (e) Notwithstanding any other provision of law, if (i) the
10county board of any county in which a current military base is
11located, in part or in whole, or in which a military base that
12has been closed within 20 years of the effective date of this
13amendatory Act of 1998 is located, in part or in whole, adopts
14a designating ordinance in accordance with Section 5 of this
15Act to designate the military base in that county as an
16enterprise zone and (ii) the property otherwise meets the
17qualifications for an enterprise zone as prescribed in Section
184 of this Act, then the Department may certify the designating
19ordinance or ordinances, as the case may be.
20 (f) Applications for Enterprise Zones that are scheduled to
21expire in 2016, including Enterprise Zones that have been
22extended until 2016 by this amendatory Act of the 97th General
23Assembly, shall be submitted to the Department no later than
24December 31, 2014. At that time, the Zone becomes available for
25either the previously designated area or a different area to
26compete for designation. No preference for designation as a

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1Zone will be given to the previously designated area.
2 For Enterprise Zones that are scheduled to expire on or
3after January 1, 2017 and prior to January 1, 2022, an
4application process shall begin 2 years prior to the year in
5which the Zone expires. At that time, the Zone becomes
6available for either the previously designated area or a
7different area to compete for designation. For Enterprise Zones
8that are scheduled to expire on or after January 1, 2022, an
9application process shall begin 5 years prior to the year in
10which the Zone expires. At that time, the Zone becomes
11available for either the previously designated area or a
12different area to compete for designation. No preference for
13designation as a Zone will be given to the previously
14designated area.
15 Each Enterprise Zone that reapplies for certification but
16does not receive a new certification shall expire on its
17scheduled termination date.
18(Source: P.A. 98-109, eff. 7-25-13; 99-615, eff. 7-22-16.)
19 (20 ILCS 655/8.1)
20 Sec. 8.1. Accounting.
21 (a) Any business receiving tax incentives due to its
22location within an Enterprise Zone or its designation as a High
23Impact Business must annually report to the Department of
24Revenue information reasonably required by the Department of
25Revenue to enable the Department to verify and calculate the

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1total Enterprise Zone or High Impact Business tax benefits for
2property taxes and taxes imposed by the State that are received
3by the business, broken down by incentive category and
4enterprise zone, if applicable. Reports will be due no later
5than May 31 of each year and shall cover the previous calendar
6year. The first report will be for the 2012 calendar year and
7will be due no later than May 31, 2013. Failure to report data
8shall may result in ineligibility to receive incentives. To the
9extent that a business receiving tax incentives has obtained an
10Enterprise Zone Building Materials Exemption Certificate or a
11High Impact Business Building Materials Exemption Certificate,
12that business is required to report those building materials
13exemption benefits only under subsection (a-5) of this Section.
14No additional reporting for those building materials exemption
15benefits is required under this subsection (a). In addition, if
16the Department determines that 80% or more of the businesses
17receiving tax incentives because of their location within a
18particular Enterprise Zone failed to submit the information
19required under this subsection (a) to the Department in any
20calendar year, then the Enterprise Zone may be decertified by
21the Department. The Department, in consultation with the
22Department of Revenue, is authorized to adopt rules governing
23ineligibility to receive exemptions, including the length of
24ineligibility. Factors to be considered in determining whether
25a business is ineligible shall include, but are not limited to,
26prior compliance with the reporting requirements, cooperation

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1in discontinuing and correcting violations, the extent of the
2violation, and whether the violation was willful or
3inadvertent.
4 (a-5) Each contractor or other entity that has been issued
5an Enterprise Zone Building Materials Exemption Certificate
6under Section 5k of the Retailers' Occupation Tax Act or a High
7Impact Business Building Materials Exemption Certificate under
8Section 5l of the Retailers' Occupation Tax Act shall annually
9report to the Department of Revenue the total value of the
10Enterprise Zone or High Impact Business building materials
11exemption from State taxes. Reports shall contain information
12reasonably required by the Department of Revenue to enable it
13to verify and calculate the total tax benefits for taxes
14imposed by the State, and shall be broken down by Enterprise
15Zone. Reports are due no later than May 31 of each year and
16shall cover the previous calendar year. The first report will
17be for the 2013 calendar year and will be due no later than May
1831, 2014. Failure to report data may result in revocation of
19the Enterprise Zone Building Materials Exemption Certificate
20or High Impact Business Building Materials Exemption
21Certificate issued to the contractor or other entity.
22 The Department of Revenue is authorized to adopt rules
23governing revocation determinations, including the length of
24revocation. Factors to be considered in revocations shall
25include, but are not limited to, prior compliance with the
26reporting requirements, cooperation in discontinuing and

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1correcting violations, and whether the certificate was used
2unlawfully during the preceding year.
3 (b) Each person required to file a return under the Gas
4Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise
5Tax Act, or the Telecommunications Excise Tax Act shall file,
6on or before May 31 of each year, a report with the Department
7of Revenue, in the manner and form required by the Department
8of Revenue, containing information reasonably required by the
9Department of Revenue to enable the Department of Revenue to
10calculate the amount of the deduction for taxes imposed by the
11State that is taken under each Act, respectively, due to the
12location of a business in an Enterprise Zone or its designation
13as a High Impact Business. The report shall be itemized by
14business and the business location address.
15 (c) Employers shall report their job creation, retention,
16and capital investment numbers within the zone annually to the
17Department of Revenue no later than May 31 of each calendar
18year. High Impact Businesses shall report their job creation,
19retention, and capital investment numbers to the Department of
20Revenue no later than May 31 of each year.
21 (d) The Department of Revenue will aggregate and collect
22the tax, job, and capital investment data by Enterprise Zone
23and High Impact Business and report this information, formatted
24to exclude company-specific proprietary information, to the
25Department and the Board by August 1, 2013, and by August 1 of
26every calendar year thereafter. The Department will include

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1this information in their required reports under Section 6 of
2this Act. The Board shall consider this information during the
3reviews required under subsection (d-5) of Section 5.4 of this
4Act and subsection (c) of Section 5.3 of this Act.
5 (e) The Department of Revenue, in its discretion, may
6require that the reports filed under this Section be submitted
7electronically.
8 (f) The Department of Revenue shall have the authority to
9adopt rules as are reasonable and necessary to implement the
10provisions of this Section.
11(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
12 Section 99. Effective date. This Act takes effect upon
13becoming law.
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