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90_SB1732
35 ILCS 120/11 from Ch. 120, par. 450
Amends the Retailers' Occupation Tax Act. Provides that
the Director of Revenue may divulge information from a
taxpayer's return or an investigation to the United States
Government or the officer, agency, or government of any state
or municipality (now, only the United States Government or
the officer, agency, or government of any state). Deletes
language that limits villages that are able to receive
information from a taxpayer's return or an investigation to
villages that do not levy any real property taxes for village
operations and receive more than 60% of their general
corporate revenue from taxes under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, and the
Retailers' Occupation Tax Act.
LRB9008784KDks
LRB9008784KDks
1 AN ACT to amend the Retailers' Occupation Tax Act by
2 changing Section 11.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Retailers' Occupation Tax Act is amended
6 by changing Section 11 as follows:
7 (35 ILCS 120/11) (from Ch. 120, par. 450)
8 Sec. 11. All information received by the Department from
9 returns filed under this Act, or from any investigation
10 conducted under this Act, shall be confidential, except for
11 official purposes, and any person who divulges any such
12 information in any manner, except in accordance with a proper
13 judicial order or as otherwise provided by law, shall be
14 guilty of a Class B misdemeanor.
15 Nothing in this Act prevents the Director of Revenue from
16 publishing or making available to the public the names and
17 addresses of persons filing returns under this Act, or
18 reasonable statistics concerning the operation of the tax by
19 grouping the contents of returns so the information in any
20 individual return is not disclosed.
21 Nothing in this Act prevents the Director of Revenue from
22 divulging to the United States Government or the government
23 of any other state, or municipality or any village that does
24 not levy any real property taxes for village operations and
25 that receives more than 60% of its general corporate revenue
26 from taxes under the Use Tax Act, the Service Use Tax Act,
27 the Service Occupation Tax Act, and the Retailers' Occupation
28 Tax Act, or any officer or agency thereof, for exclusively
29 official purposes, information received by the Department in
30 administering this Act, provided that such other governmental
31 agency agrees to divulge requested tax information to the
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1 Department.
2 The Department's furnishing of information derived from a
3 taxpayer's return or from an investigation conducted under
4 this Act to the surety on a taxpayer's bond that has been
5 furnished to the Department under this Act, either to provide
6 notice to such surety of its potential liability under the
7 bond or, in order to support the Department's demand for
8 payment from such surety under the bond, is an official
9 purpose within the meaning of this Section.
10 The furnishing upon request of information obtained by
11 the Department from returns filed under this Act or
12 investigations conducted under this Act to the Illinois
13 Liquor Control Commission for official use is deemed to be an
14 official purpose within the meaning of this Section.
15 Notice to a surety of potential liability shall not be
16 given unless the taxpayer has first been notified, not less
17 than 10 days prior thereto, of the Department's intent to so
18 notify the surety.
19 The furnishing upon request of the Auditor General, or
20 his authorized agents, for official use, of returns filed and
21 information related thereto under this Act is deemed to be an
22 official purpose within the meaning of this Section.
23 Where an appeal or a protest has been filed on behalf of
24 a taxpayer, the furnishing upon request of the attorney for
25 the taxpayer of returns filed by the taxpayer and information
26 related thereto under this Act is deemed to be an official
27 purpose within the meaning of this Section.
28 The furnishing of financial information to a home rule
29 unit that has imposed a tax similar to that imposed by this
30 Act pursuant to its home rule powers, or to any village that
31 does not levy any real property taxes for village operations
32 and that receives more than 60% of its general corporate
33 revenue from taxes under the Use Tax Act, the Service Use Tax
34 Act, the Service Occupation Tax Act, and the Retailers'
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1 Occupation Tax Act, or to any municipality, upon request of
2 the Chief Executive thereof, is an official purpose within
3 the meaning of this Section, provided the home rule unit or
4 the municipality or village that does not levy any real
5 property taxes for village operations and that receives more
6 than 60% of its general corporate revenue from taxes under
7 the Use Tax Act, the Service Use Tax Act, the Service
8 Occupation Tax Act, and the Retailers' Occupation Tax Act
9 agrees in writing to the requirements of this Section.
10 For a municipality village that does not levy any real
11 property taxes for village operations and that receives more
12 than 60% of its general corporate revenue from taxes under
13 the Use Tax Act, Service Use Tax Act, Service Occupation Tax
14 Act, and Retailers' Occupation Tax Act, the officers eligible
15 to receive information from the Department of Revenue under
16 this Section are the chief executive officer village manager
17 and the chief financial officer of the municipality village.
18 Information so provided shall be subject to all
19 confidentiality provisions of this Section. The written
20 agreement shall provide for reciprocity, limitations on
21 access, disclosure, and procedures for requesting
22 information.
23 The Director may make available to any State agency,
24 including the Illinois Supreme Court, which licenses persons
25 to engage in any occupation, information that a person
26 licensed by such agency has failed to file returns under this
27 Act or pay the tax, penalty and interest shown therein, or
28 has failed to pay any final assessment of tax, penalty or
29 interest due under this Act. The Director may also make
30 available to the Secretary of State information that a
31 limited liability company, which has filed articles of
32 organization with the Secretary of State, or corporation
33 which has been issued a certificate of incorporation by the
34 Secretary of State has failed to file returns under this Act
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1 or pay the tax, penalty and interest shown therein, or has
2 failed to pay any final assessment of tax, penalty or
3 interest due under this Act. An assessment is final when all
4 proceedings in court for review of such assessment have
5 terminated or the time for the taking thereof has expired
6 without such proceedings being instituted.
7 The Director shall make available for public inspection
8 in the Department's principal office and for publication, at
9 cost, administrative decisions issued on or after January 1,
10 1995. These decisions are to be made available in a manner so
11 that the following taxpayer information is not disclosed:
12 (1) The names, addresses, and identification
13 numbers of the taxpayer, related entities, and employees.
14 (2) At the sole discretion of the Director, trade
15 secrets or other confidential information identified as
16 such by the taxpayer, no later than 30 days after receipt
17 of an administrative decision, by such means as the
18 Department shall provide by rule.
19 The Director shall determine the appropriate extent of
20 the deletions allowed in paragraph (2). In the event the
21 taxpayer does not submit deletions, the Director shall make
22 only the deletions specified in paragraph (1).
23 The Director shall make available for public inspection
24 and publication an administrative decision within 180 days
25 after the issuance of the administrative decision. The term
26 "administrative decision" has the same meaning as defined in
27 Section 3-101 of Article III of the Code of Civil Procedure.
28 Costs collected under this Section shall be paid into the Tax
29 Compliance and Administration Fund.
30 Nothing contained in this Act shall prevent the Director
31 from divulging information to any person pursuant to a
32 request or authorization made by the taxpayer or by an
33 authorized representative of the taxpayer.
34 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)