(65 ILCS 5/8-11-9.1) (from Ch. 24, par. 8-11-9.1)
Sec. 8-11-9.1.
Except as hereinafter provided, the Department
of Revenue shall publish and make available
to each municipality a quarterly report in which the Department of Revenue
shall list any municipal retailers' occupation taxes collected pursuant
to Section 8-11-1 of this Code, service occupation taxes collected
pursuant to Section 8-11-5 of this Code and use taxes collected pursuant
to Section 8-11-6 of this Code, during the previous quarter and such list
shall be itemized according to the following merchandise subject areas:
1. general merchandise;
2. food;
3. drinking and eating places;
4. apparel;
5. furniture and home furnishings and all other household appliances
including but not limited to desks, china, glassware, drapery, upholstery,
radios, televisions and any repair for any such items;
6. lumber, hardware, building and highway construction and all other kinds
of construction including but not limited to roofing, masonry, wrecking,
demolition, excavating, plumbing and water well drilling;
7. automobiles, both new and used, and automobile accessories, parking
lots, repairs, gasoline and service stations;
8. drugs, chemicals, paper, jewelry, alcoholic beverages, antiques, sporting
goods, books and stationery;
9. all manufacturers; and
10. farm crops and livestock, timber, printing, crude petroleum, oil,
natural gas, gas liquids and any and all items that are not listed in
paragraphs 1 through 9 of this Section that are necessary in order to give
municipalities a complete picture of the taxes to be expected. Such report
shall be distributed to all municipal governments no later than 90 days
after the last due date for tax returns for the final month of the quarter
for which the report was prepared. The Department of Revenue may combine
the reports for all of the municipalities into a single report.
This Section shall not be so construed as to require such listing to
disclose the information in any individual return in violation of Section
11 of the "Retailers' Occupation Tax Act".
(Source: P.A. 85-293.)
|