| ||||
| Public Act 099-0517 | ||||
| ||||
| ||||
AN ACT concerning revenue.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Department of Revenue Law of the
Civil | ||||
Administrative Code of Illinois is amended by changing Section | ||||
2505-190 as follows:
| ||||
(20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)
| ||||
Sec. 2505-190. Tax Compliance and Administration Fund. | ||||
(a) Amounts
deposited into the Tax Compliance and
| ||||
Administration Fund, a special fund in the State treasury that | ||||
is hereby
created, must be appropriated to the Department to
| ||||
reimburse the Department for its costs of collecting, | ||||
administering, and
enforcing the tax laws that provide for | ||||
deposits into the Fund. Moneys in the Fund shall consist of | ||||
deposits provided for in tax laws, reimbursements, or other | ||||
payments received from units of local government for | ||||
administering a local tax or fee on behalf of the unit of local | ||||
government in accordance with the Local Tax Collection Act, or | ||||
other payments designated for deposit into the Fund.
| ||||
(b) As soon as possible after July 1, 2015, and as soon as | ||||
possible after each July 1 thereafter, the Director of the | ||||
Department of Revenue shall certify the balance in the Tax | ||||
Compliance and Administration Fund as of July 1, less any | ||||
amounts obligated, and the State Comptroller shall order | ||
transferred and the State Treasurer shall transfer from the Tax | ||
Compliance and Administration Fund to the General Revenue Fund | ||
the amount certified that exceeds $2,500,000. | ||
(Source: P.A. 98-1098, eff. 8-26-14.)
| ||
Section 10. The Retailers' Occupation Tax Act is amended by | ||
changing Section 11 as follows:
| ||
(35 ILCS 120/11) (from Ch. 120, par. 450)
| ||
Sec. 11. All information received by the Department from | ||
returns filed
under this Act, or from any investigation | ||
conducted under this Act, shall
be confidential, except for | ||
official purposes, and any person who divulges
any such | ||
information in any manner, except in accordance with a proper
| ||
judicial order or as otherwise provided by law, shall be guilty | ||
of a Class
B misdemeanor with a fine not to exceed $7,500.
| ||
Nothing in this Act prevents the Director of Revenue from | ||
publishing or
making available to the public the names and | ||
addresses of persons filing
returns under this Act, or | ||
reasonable statistics concerning the operation
of the tax by | ||
grouping the contents of returns so the information in any
| ||
individual return is not disclosed.
| ||
Nothing in this Act prevents the Director of Revenue from | ||
divulging to
the United States Government or the government of | ||
any other state, or any
officer or agency thereof, for | ||
exclusively official purposes, information
received by the | ||
Department in administering this Act, provided that such
other | ||
governmental agency agrees to divulge requested tax | ||
information to
the Department.
| ||
The Department's furnishing of information derived from a | ||
taxpayer's
return or from an investigation conducted under this | ||
Act to the surety on a
taxpayer's bond that has been furnished | ||
to the Department under this Act,
either to provide notice to | ||
such surety of its potential liability under
the bond or, in | ||
order to support the Department's demand for payment from
such | ||
surety under the bond, is an official purpose within the | ||
meaning of
this Section.
| ||
The furnishing upon request of information obtained by the | ||
Department
from returns filed under this Act or investigations | ||
conducted under this
Act to the Illinois Liquor Control | ||
Commission for official use is deemed to
be an official purpose | ||
within the meaning of this Section.
| ||
Notice to a surety of potential liability shall not be | ||
given unless the
taxpayer has first been notified, not less | ||
than 10 days prior thereto, of
the Department's intent to so | ||
notify the surety.
| ||
The furnishing upon request of the Auditor General, or his | ||
authorized agents,
for official use, of returns filed and | ||
information related thereto under
this Act is deemed to be an | ||
official purpose within the meaning of this
Section.
| ||
Where an appeal or a protest has been filed on behalf of a | ||
taxpayer, the
furnishing upon request of the attorney for the | ||
taxpayer of returns filed
by the taxpayer and information | ||
related thereto under this Act is deemed
to be an official | ||
purpose within the meaning of this Section.
| ||
The furnishing of financial information to a municipality | ||
or county, upon request of the chief executive officer Chief
| ||
Executive thereof, is an official purpose within the meaning of | ||
this Section,
provided the municipality or county agrees in
| ||
writing to the requirements of this Section. Information | ||
provided to municipalities and counties under this paragraph | ||
shall be limited to: (1) the business name; (2) the business | ||
address; (3) the standard classification number assigned to the | ||
business; (4) net revenue distributed to the requesting | ||
municipality or county that is directly related to the | ||
requesting municipality's or county's local share of the | ||
proceeds under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act distributed from the Local Government Tax Fund, and, if | ||
applicable, any locally imposed retailers' occupation tax or | ||
service occupation tax; and (5) (4) a listing of all businesses | ||
within the requesting municipality or county by account | ||
identification number and address. On and after July 1, 2015, | ||
the furnishing of financial information to municipalities and | ||
counties under this paragraph may be by electronic means.
| ||
Information so provided shall be subject to all | ||
confidentiality provisions
of this Section. The written | ||
agreement shall provide for reciprocity,
limitations on | ||
access, disclosure, and procedures for requesting information.
| ||
The Department may make available to the Board of Trustees | ||
of any Metro
East Mass Transit District information contained | ||
on transaction reporting
returns required to be filed under | ||
Section 3 of this Act that report sales made
within the | ||
boundary of the taxing authority of that Metro East Mass | ||
Transit
District, as provided in Section 5.01 of the Local Mass | ||
Transit District Act.
The disclosure shall be made pursuant to | ||
a written agreement between the
Department and the Board of | ||
Trustees of a Metro East Mass Transit District,
which is an | ||
official purpose within the meaning of this Section. The | ||
written
agreement between the Department and the Board of | ||
Trustees of a Metro East
Mass Transit District shall provide | ||
for reciprocity, limitations on access,
disclosure, and | ||
procedures for requesting information. Information so provided
| ||
shall be subject to all confidentiality provisions of this | ||
Section.
| ||
The Director may make available to any State agency, | ||
including the
Illinois Supreme Court, which licenses persons to | ||
engage in any occupation,
information that a person licensed by | ||
such agency has failed to file
returns under this Act or pay | ||
the tax, penalty and interest shown therein,
or has failed to | ||
pay any final assessment of tax, penalty or interest due
under | ||
this Act.
The Director may make available to any State agency, | ||
including the Illinois
Supreme
Court, information regarding | ||
whether a bidder, contractor, or an affiliate of a
bidder or
| ||
contractor has failed to collect and remit Illinois Use tax on | ||
sales into
Illinois, or any tax
under this Act or pay the tax, | ||
penalty, and interest shown therein, or has
failed to pay any
| ||
final assessment of tax, penalty, or interest due under this | ||
Act, for the
limited purpose of
enforcing bidder and contractor | ||
certifications. The Director may make available
to units
of | ||
local government and school districts that require bidder and | ||
contractor
certifications,
as set forth in Sections 50-11 and | ||
50-12 of the Illinois Procurement Code,
information
regarding | ||
whether a bidder, contractor, or an affiliate of a bidder or
| ||
contractor has failed
to collect and remit Illinois Use tax on | ||
sales into Illinois, file returns under
this Act, or
pay the | ||
tax, penalty, and interest shown therein, or has failed to pay | ||
any final
assessment
of tax, penalty, or interest due under | ||
this Act, for the limited purpose of
enforcing bidder
and | ||
contractor certifications. For purposes of this Section, the | ||
term
"affiliate" means any
entity that (1) directly, | ||
indirectly, or constructively controls another
entity,
(2) is | ||
directly,
indirectly, or constructively controlled by another | ||
entity, or (3) is subject
to
the control of
a common entity. | ||
For purposes of this Section, an entity controls another
entity
| ||
if it owns,
directly or individually, more than 10% of the | ||
voting securities of that
entity.
As used in
this Section, the | ||
term "voting security" means a security that (1) confers upon
| ||
the holder
the right to vote for the election of members of the | ||
board of directors or
similar governing
body of the business or | ||
(2) is convertible into, or entitles the holder to
receive upon | ||
its
exercise, a security that confers such a right to vote. A | ||
general partnership
interest is a
voting security.
| ||
The Director may make available to any State agency, | ||
including the
Illinois
Supreme Court, units of local | ||
government, and school districts, information
regarding
| ||
whether a bidder or contractor is an affiliate of a person who | ||
is not
collecting
and
remitting Illinois Use taxes for the | ||
limited purpose of enforcing bidder and
contractor
| ||
certifications.
| ||
The Director may also make available to the Secretary of | ||
State
information that a limited liability company, which has | ||
filed articles of
organization with the Secretary of State, or | ||
corporation which has been
issued a certificate of | ||
incorporation by the Secretary of State has failed to
file | ||
returns under this Act or pay the tax, penalty and interest | ||
shown therein,
or has failed to pay any final assessment of | ||
tax, penalty or interest due under
this Act. An assessment is | ||
final when all proceedings in court for review of
such | ||
assessment have terminated or the time for the taking thereof | ||
has expired
without such proceedings being instituted.
| ||
The Director shall make available for public inspection in | ||
the Department's
principal office and for publication, at cost, | ||
administrative decisions issued
on or after January 1, 1995. | ||
These decisions are to be made available in a
manner so that | ||
the following taxpayer information is not disclosed:
| ||
(1) The names, addresses, and identification numbers | ||
of the taxpayer,
related entities, and employees.
| ||
(2) At the sole discretion of the Director, trade | ||
secrets
or other confidential information identified as | ||
such by the taxpayer, no later
than 30 days after receipt | ||
of an administrative decision, by such means as the
| ||
Department shall provide by rule.
| ||
The Director shall determine the appropriate extent of the | ||
deletions allowed
in paragraph (2). In the event the taxpayer | ||
does not submit deletions, the
Director shall make only the | ||
deletions specified in paragraph (1).
| ||
The Director shall make available for public inspection and | ||
publication an
administrative decision within 180 days after | ||
the issuance of the
administrative decision. The term | ||
"administrative decision" has the same
meaning as defined in | ||
Section 3-101 of Article III of the Code of Civil
Procedure. | ||
Costs collected under this Section shall be paid into the Tax
| ||
Compliance and Administration Fund.
| ||
Nothing contained in this Act shall prevent the Director | ||
from divulging
information to any person pursuant to a request | ||
or authorization made by the
taxpayer or by an authorized | ||
representative of the taxpayer.
| ||
(Source: P.A. 98-1058, eff. 1-1-15.)
| ||
Section 15. The Local Tax Collection Act is amended by | ||
changing Section 1 as follows:
| ||
(35 ILCS 720/1) (from Ch. 120, par. 1901)
| ||
Sec. 1.
(a) The Department of Revenue and any unit of local | ||
government county or municipality
may agree to the Department's | ||
collecting, and transmitting back to the unit of local | ||
government such county
or municipality, any tax lawfully | ||
imposed by that unit of local government county or | ||
municipality,
the subject of which is similar to that of a tax | ||
imposed by the State and
collected by the Department of | ||
Revenue, unless the General Assembly has
specifically required | ||
a different method of collection for such tax.
However, the | ||
Department may not enter into a contract with any unit of local | ||
government municipality
or county pursuant to this Act for the | ||
collection of any tax based on the
sale or use of tangible | ||
personal property generally, not including taxes
based only on | ||
the sale or use of specifically limited kinds of tangible
| ||
personal property, unless the
municipal or county ordinance | ||
adopted by the unit of local government imposes a sales or use | ||
tax which is
substantively identical to and which contains the | ||
same exemptions as the
taxes imposed by the unit of local | ||
government's municipalities' or counties' ordinances | ||
authorized by
the Home Rule or Non-Home Rule Municipal or | ||
County Retailers' Occupation Tax Act, the Home Rule or Non-Home | ||
Rule or the Municipal or
County Use Tax, or any other | ||
Retailers' Occupation Tax Act or Law that is administered by | ||
the Department of Revenue, as interpreted by the Department | ||
through its regulations as
those Acts and as those regulations | ||
may from time to time be amended.
| ||
(b) Regarding the collection of a tax pursuant to this | ||
Section, the
Department and any person subject to a tax | ||
collected by the Department
pursuant to this Section shall, as | ||
much as practicable, have the same
rights, remedies, | ||
privileges, immunities, powers and duties, and be subject
to | ||
the same conditions, restrictions, limitations,
penalties, | ||
definitions of terms and procedures, as those set forth in the
| ||
Act imposing the State tax, the subject of which is similar to | ||
the tax being
collected by the Department pursuant to this | ||
Section. The Department and
unit of local government county or | ||
municipality shall specifically agree in writing to such | ||
rights,
remedies, privileges, immunities, powers, duties, | ||
conditions, restrictions,
limitations, penalties, definitions | ||
of terms and procedures, as well as any
other terms deemed | ||
necessary or advisable. All terms so agreed upon shall
be | ||
incorporated into an ordinance of such unit of local government | ||
county or municipality,
and the Department shall not collect | ||
the tax pursuant to this Section until
such ordinance takes | ||
effect.
| ||
(c) (1) The Department shall forthwith pay over to the | ||
State Treasurer, ex
officio, as trustee, all taxes and | ||
penalties collected hereunder. On or
before the 25th day of | ||
each calendar month, the Department shall prepare
and certify | ||
to the Comptroller the disbursement of stated sums of money to
| ||
named units of local government cities and counties from which | ||
retailers or other taxpayers have paid taxes or penalties
| ||
hereunder to the Department during the second preceding | ||
calendar month.
| ||
(i) The an amount to be paid to each unit of local | ||
government county and municipality, which shall equal
the taxes | ||
and penalties collected by the Department for the unit of local | ||
government such county or
municipality pursuant to this Section | ||
during the second preceding calendar month (not including | ||
credit memoranda), plus an amount the Department determines is | ||
necessary to offset any amounts which were erroneously paid to | ||
a different taxing body, and not including (i) an amount equal | ||
to the amount of refunds made during the second preceding | ||
calendar month by the Department of behalf of such county or | ||
municipality and (ii) any amount which the Department | ||
determines is necessary to offset any amounts which are payable | ||
to a different taxing body but were erroneously paid to the | ||
municipality or county,
less 2% of the balance, or any greater | ||
amount of the balance as provided in the agreement between the | ||
Department and the unit of local government required under this | ||
Section, which sum shall be retained by the State Treasurer. | ||
total amount of taxes and penalties collected by the Department
| ||
for such county or municipality pursuant to this Section or the | ||
actual cost
of collection of such taxes and penalties | ||
determined pursuant to the
agreement described in subsection | ||
(b), whichever is less, which shall be
retained by the State; | ||
and
| ||
(ii) With respect to the total amount to be retained by the | ||
State Treasurer pursuant to
subparagraph (i), the Department, | ||
at the time of each monthly disbursement to the units of local | ||
government, shall prepare and certify to the Comptroller the | ||
amount so retained by the State Treasurer, which shall be | ||
transferred such amount to be deposited into the Tax Compliance | ||
and Administration General Revenue Fund
of the State treasury | ||
and used by the Department, subject to appropriation, to cover | ||
the costs incurred by the
Department in collecting such taxes | ||
and penalties.
| ||
(2) Within 10 7 days after receiving the certifications | ||
described in paragraph
(1), the Comptroller shall issue orders | ||
for payment of the amounts specified
in subparagraph (i) of | ||
paragraph (1).
| ||
(d) Any home rule unit of local government which imposes a | ||
tax
collected by the Department pursuant to this Section | ||
substantially similar to a State imposed tax, or which imposes | ||
a tax which
is intended to be collected from a retail purchaser | ||
of goods or services at
the same time a similar State tax is | ||
also collected, must file a certified copy of
the ordinance | ||
imposing the tax with the Department within 10 days after
its | ||
passage. Beginning on the effective date of this amendatory Act | ||
of the 99th General Assembly, an ordinance or resolution | ||
imposing or discontinuing a tax collected by the Department | ||
under this Section or effecting a change in the rate thereof | |||||||||||||||||||||
shall either (i) be adopted and a certified copy thereof filed | |||||||||||||||||||||
with the Department on or before the first day of April, | |||||||||||||||||||||
whereupon the
Department shall proceed to administer and | |||||||||||||||||||||
enforce the tax imposition, discontinuance, or rate change as | |||||||||||||||||||||
of the first day of July next following the adoption and | |||||||||||||||||||||
filing; or (ii) be adopted and certified copy thereof filed | |||||||||||||||||||||
with the Department on or before the first day of October, | |||||||||||||||||||||
whereupon the Department shall proceed to administer and | |||||||||||||||||||||
enforce the tax imposition, discontinuance, or rate change as | |||||||||||||||||||||
of the first day of January next following the adoption and | |||||||||||||||||||||
filing. No such ordinance shall become effective until it is so
| |||||||||||||||||||||
filed. Any home rule unit of local government which has enacted | |||||||||||||||||||||
such an
ordinance prior to the effective date of this Act shall | |||||||||||||||||||||
file a copy of such
ordinance with the Department within 90 | |||||||||||||||||||||
days after the effective date of this Act.
| |||||||||||||||||||||
(e) It is declared to be the law of this State, pursuant to | |||||||||||||||||||||
paragraph
(g) of Section 6 of Article VII of the Illinois | |||||||||||||||||||||
Constitution, that this
amendatory Act of 1988 is a denial of | |||||||||||||||||||||
the power of a home rule unit to fail
to comply with the | |||||||||||||||||||||
requirements of paragraphs (d) and (e) of this Section.
| |||||||||||||||||||||
(Source: P.A. 85-1215.)
| |||||||||||||||||||||
Section 99. Effective date. This Act takes effect upon | |||||||||||||||||||||
becoming law. | |||||||||||||||||||||
| |||||||||||||||||||||