Bill Text: IL SB2924 | 2015-2016 | 99th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Retailers' Occupation Tax Act. Provides that the Department of Revenue may furnish certain financial information to municipalities and home rule units (currently, municipalities only). Effective immediately.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Enrolled - Dead) 2016-12-29 - Sent to the Governor [SB2924 Detail]
Download: Illinois-2015-SB2924-Introduced.html
Bill Title: Amends the Retailers' Occupation Tax Act. Provides that the Department of Revenue may furnish certain financial information to municipalities and home rule units (currently, municipalities only). Effective immediately.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Enrolled - Dead) 2016-12-29 - Sent to the Governor [SB2924 Detail]
Download: Illinois-2015-SB2924-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 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
officer or agency thereof, for | |||||||||||||||||||
23 | exclusively official purposes, information
received by the |
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1 | Department in administering this Act, provided that such
other | ||||||
2 | governmental agency agrees to divulge requested tax | ||||||
3 | information to
the Department.
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4 | The Department's furnishing of information derived from a | ||||||
5 | taxpayer's
return or from an investigation conducted under this | ||||||
6 | Act to the surety on a
taxpayer's bond that has been furnished | ||||||
7 | to the Department under this Act,
either to provide notice to | ||||||
8 | such surety of its potential liability under
the bond or, in | ||||||
9 | order to support the Department's demand for payment from
such | ||||||
10 | surety under the bond, is an official purpose within the | ||||||
11 | meaning of
this Section.
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12 | The furnishing upon request of information obtained by the | ||||||
13 | Department
from returns filed under this Act or investigations | ||||||
14 | conducted under this
Act to the Illinois Liquor Control | ||||||
15 | Commission for official use is deemed to
be an official purpose | ||||||
16 | within the meaning of this Section.
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17 | Notice to a surety of potential liability shall not be | ||||||
18 | given unless the
taxpayer has first been notified, not less | ||||||
19 | than 10 days prior thereto, of
the Department's intent to so | ||||||
20 | notify the surety.
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21 | The furnishing upon request of the Auditor General, or his | ||||||
22 | authorized agents,
for official use, of returns filed and | ||||||
23 | information related thereto under
this Act is deemed to be an | ||||||
24 | official purpose within the meaning of this
Section.
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25 | Where an appeal or a protest has been filed on behalf of a | ||||||
26 | taxpayer, the
furnishing upon request of the attorney for the |
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1 | taxpayer of returns filed
by the taxpayer and information | ||||||
2 | related thereto under this Act is deemed
to be an official | ||||||
3 | purpose within the meaning of this Section.
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4 | The furnishing of financial information to a municipality | ||||||
5 | or home rule unit , upon request of the Chief
Executive thereof, | ||||||
6 | is an official purpose within the meaning of this Section,
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7 | provided the municipality or home rule unit agrees in
writing | ||||||
8 | to the requirements of this Section. Information provided to | ||||||
9 | municipalities and home rule units under this paragraph shall | ||||||
10 | be limited to: (1) the business name; (2) the business address; | ||||||
11 | (3) net revenue distributed to the requesting municipality or | ||||||
12 | home rule unit that is directly related to the requesting | ||||||
13 | municipality's or home rule unit's local share of the proceeds | ||||||
14 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
15 | Occupation Tax Act, and the Retailers' Occupation Tax Act, and, | ||||||
16 | if applicable, any locally imposed retailers' occupation tax or | ||||||
17 | service occupation tax; and (4) a listing of all businesses | ||||||
18 | within the requesting municipality or home rule unit by account | ||||||
19 | identification number and address. On and after July 1, 2015, | ||||||
20 | the furnishing of financial information to municipalities and | ||||||
21 | home rule units under this paragraph may be by electronic | ||||||
22 | means.
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23 | Information so provided shall be subject to all | ||||||
24 | confidentiality provisions
of this Section. The written | ||||||
25 | agreement shall provide for reciprocity,
limitations on | ||||||
26 | access, disclosure, and procedures for requesting information.
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1 | The Department may make available to the Board of Trustees | ||||||
2 | of any Metro
East Mass Transit District information contained | ||||||
3 | on transaction reporting
returns required to be filed under | ||||||
4 | Section 3 of this Act that report sales made
within the | ||||||
5 | boundary of the taxing authority of that Metro East Mass | ||||||
6 | Transit
District, as provided in Section 5.01 of the Local Mass | ||||||
7 | Transit District Act.
The disclosure shall be made pursuant to | ||||||
8 | a written agreement between the
Department and the Board of | ||||||
9 | Trustees of a Metro East Mass Transit District,
which is an | ||||||
10 | official purpose within the meaning of this Section. The | ||||||
11 | written
agreement between the Department and the Board of | ||||||
12 | Trustees of a Metro East
Mass Transit District shall provide | ||||||
13 | for reciprocity, limitations on access,
disclosure, and | ||||||
14 | procedures for requesting information. Information so provided
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15 | shall be subject to all confidentiality provisions of this | ||||||
16 | Section.
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17 | The Director may make available to any State agency, | ||||||
18 | including the
Illinois Supreme Court, which licenses persons to | ||||||
19 | engage in any occupation,
information that a person licensed by | ||||||
20 | such agency has failed to file
returns under this Act or pay | ||||||
21 | the tax, penalty and interest shown therein,
or has failed to | ||||||
22 | pay any final assessment of tax, penalty or interest due
under | ||||||
23 | this Act.
The Director may make available to any State agency, | ||||||
24 | including the Illinois
Supreme
Court, information regarding | ||||||
25 | whether a bidder, contractor, or an affiliate of a
bidder or
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26 | contractor has failed to collect and remit Illinois Use tax on |
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1 | sales into
Illinois, or any tax
under this Act or pay the tax, | ||||||
2 | penalty, and interest shown therein, or has
failed to pay any
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3 | final assessment of tax, penalty, or interest due under this | ||||||
4 | Act, for the
limited purpose of
enforcing bidder and contractor | ||||||
5 | certifications. The Director may make available
to units
of | ||||||
6 | local government and school districts that require bidder and | ||||||
7 | contractor
certifications,
as set forth in Sections 50-11 and | ||||||
8 | 50-12 of the Illinois Procurement Code,
information
regarding | ||||||
9 | whether a bidder, contractor, or an affiliate of a bidder or
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10 | contractor has failed
to collect and remit Illinois Use tax on | ||||||
11 | sales into Illinois, file returns under
this Act, or
pay the | ||||||
12 | tax, penalty, and interest shown therein, or has failed to pay | ||||||
13 | any final
assessment
of tax, penalty, or interest due under | ||||||
14 | this Act, for the limited purpose of
enforcing bidder
and | ||||||
15 | contractor certifications. For purposes of this Section, the | ||||||
16 | term
"affiliate" means any
entity that (1) directly, | ||||||
17 | indirectly, or constructively controls another
entity,
(2) is | ||||||
18 | directly,
indirectly, or constructively controlled by another | ||||||
19 | entity, or (3) is subject
to
the control of
a common entity. | ||||||
20 | For purposes of this Section, an entity controls another
entity
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21 | if it owns,
directly or individually, more than 10% of the | ||||||
22 | voting securities of that
entity.
As used in
this Section, the | ||||||
23 | term "voting security" means a security that (1) confers upon
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24 | the holder
the right to vote for the election of members of the | ||||||
25 | board of directors or
similar governing
body of the business or | ||||||
26 | (2) is convertible into, or entitles the holder to
receive upon |
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1 | its
exercise, a security that confers such a right to vote. A | ||||||
2 | general partnership
interest is a
voting security.
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3 | The Director may make available to any State agency, | ||||||
4 | including the
Illinois
Supreme Court, units of local | ||||||
5 | government, and school districts, information
regarding
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6 | whether a bidder or contractor is an affiliate of a person who | ||||||
7 | is not
collecting
and
remitting Illinois Use taxes for the | ||||||
8 | limited purpose of enforcing bidder and
contractor
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9 | certifications.
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10 | The Director may also make available to the Secretary of | ||||||
11 | State
information that a limited liability company, which has | ||||||
12 | filed articles of
organization with the Secretary of State, or | ||||||
13 | corporation which has been
issued a certificate of | ||||||
14 | incorporation by the Secretary of State has failed to
file | ||||||
15 | returns under this Act or pay the tax, penalty and interest | ||||||
16 | shown therein,
or has failed to pay any final assessment of | ||||||
17 | tax, penalty or interest due under
this Act. An assessment is | ||||||
18 | final when all proceedings in court for review of
such | ||||||
19 | assessment have terminated or the time for the taking thereof | ||||||
20 | has expired
without such proceedings being instituted.
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21 | The Director shall make available for public inspection in | ||||||
22 | the Department's
principal office and for publication, at cost, | ||||||
23 | administrative decisions issued
on or after January 1, 1995. | ||||||
24 | These decisions are to be made available in a
manner so that | ||||||
25 | the following taxpayer information is not disclosed:
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26 | (1) The names, addresses, and identification numbers |
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1 | of the taxpayer,
related entities, and employees.
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2 | (2) At the sole discretion of the Director, trade | ||||||
3 | secrets
or other confidential information identified as | ||||||
4 | such by the taxpayer, no later
than 30 days after receipt | ||||||
5 | of an administrative decision, by such means as the
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6 | Department shall provide by rule.
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7 | The Director shall determine the appropriate extent of the | ||||||
8 | deletions allowed
in paragraph (2). In the event the taxpayer | ||||||
9 | does not submit deletions, the
Director shall make only the | ||||||
10 | deletions specified in paragraph (1).
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11 | The Director shall make available for public inspection and | ||||||
12 | publication an
administrative decision within 180 days after | ||||||
13 | the issuance of the
administrative decision. The term | ||||||
14 | "administrative decision" has the same
meaning as defined in | ||||||
15 | Section 3-101 of Article III of the Code of Civil
Procedure. | ||||||
16 | Costs collected under this Section shall be paid into the Tax
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17 | Compliance and Administration Fund.
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18 | Nothing contained in this Act shall prevent the Director | ||||||
19 | from divulging
information to any person pursuant to a request | ||||||
20 | or authorization made by the
taxpayer or by an authorized | ||||||
21 | representative of the taxpayer.
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22 | (Source: P.A. 98-1058, eff. 1-1-15 .)
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23 | Section 99. Effective date. This Act takes effect upon | ||||||
24 | becoming law.
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