SB0043 97TH GENERAL ASSEMBLY

LRB097 02864 PJG 42886 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB0043

Introduced 1/27/2011, by Sen. Susan Garrett

SYNOPSIS AS INTRODUCED:

New Act
30 ILCS 805/8.34 new

Creates the Taxation Disclosure Act. Provides that the Department of Revenue shall make publicly available an online searchable database of tax rates. Provides that the database should allow citizens and businesses to search for tax rates by zip code or address as well as by clicking through a map of the State. Requires that tax rate calculators be provided on the database. Requires every tax district in the State to report its tax rates annually to the Department. Preempts the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the the Taxation Disclosure Act.

Section 5. Legislative purpose. The intent of the General Assembly is to make citizen access to State and local tax rates as open, transparent, and publicly accessible as is feasible. Increasing the ease of public access to State and local tax rates, particularly where the rates are currently available from disparate internal government sources but are difficult for the public to collect and efficiently aggregate, significantly contributes to governmental accountability, public participation, and the understanding of the cost of government services. Therefore, the General Assembly directs the Department to create and maintain a searchable database of each tax rate for all taxing districts in the State.

Section 10. Definitions. As used in this Act, "Department" means the Department of Revenue.

Section 15. Searchable tax rate database. By January 1, 2012, the Department shall make publicly available an online searchable database of all tax rates in the State for all income, property, use and occupation, and business taxes imposed by taxing districts and by the State. The information shall be aggregated by type of tax and accessible by entering a zip code or physical address or both for each residence or business. Individual tax levies shall be further broken down within each tax rate.

Section 20. Geographical tax rate map. Along with searching for tax rates by zip code or physical address or both for each residence or business, searches should be accommodated by clicking through a map of the State as a whole and down to the level of each taxing district.

Section 25. Individual tax rate calculator. Tax rate calculators shall be provided on the searchable database to allow citizens and businesses to calculate their potential taxes. Calculators shall be provided at a minimum for property, use, occupation, income, and business taxes and shall be specific to the rate for the taxing districts in which the citizen resides.

Section 30. Updating database. To facilitate the Department's efforts in creating and maintaining a searchable database of each tax rate for all taxing districts in the State, every taxing district shall report its tax rates annually to the Department and shall report any changes to its tax rates within 30 days of enactment of rate changes.

A home rule unit may not regulate disclosure of tax information in a manner inconsistent with this Act. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.

Section 90. The State Mandates Act is amended by adding Section 8.34 as follows:

(30 ILCS 805/8.34 new)

Sec. 8.34. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by the Taxation Disclosure Act.

Section 99. Effective date. This Act takes effect upon becoming law.