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91_SB1707ccr001 1 91ST GENERAL ASSEMBLY 2 CONFERENCE COMMITTEE REPORT 3 ON SENATE BILL 1707 4 To the President of the Senate and the Speaker of the 5 House of Representatives: 6 We, the conference committee appointed to consider the 7 differences between the houses in relation to House 8 Amendments Nos. 1 and 5 to Senate Bill 1707, recommend the 9 following: 10 (1) that the House recede from House Amendments Nos. 1 11 and 5; and 12 (2) that the bill be amended by replacing the title with 13 the following: 14 "AN ACT concerning taxes."; and 15 by replacing everything after the enacting clause with the 16 following: 17 Section 5. The Retailers' Occupation Tax Act is amended 18 by changing Sections 5k and 11 as follows: 19 (35 ILCS 120/5k) (from Ch. 120, par. 444k) 20 Sec. 5k. Each retailer in Illinoiswhose place a21business is within a county or municipality which has22established an Enterprise Zone pursuant to the "Illinois23Enterprise Zone Act" andwho makes a sale of building 24 materials to be incorporated into real estate in ansuch25 enterprise zone established by a county or municipality under 26 the Illinois Enterprise Zone Act by remodeling, 27 rehabilitation or new construction, may deduct receipts from 28 such sales when calculating the tax imposed by this Act. The 29 deduction allowed by this Section for the sale of building 30 materials may be limited, to the extent authorized by 31 ordinance, adopted after the effective date of this 32 amendatory Act of 1992, by the municipality or county that 33 created the enterprise zone in which the retailer's place of 34 business is located. The corporate authorities of any 35 municipality or county that adopts an ordinance or resolution 36 imposing or changing any limitation on the enterprise zone 37 exemption for building materials shall transmit to the 38 Department of Revenue on or not later than 5 days after 39 publication, as provided by law, a certified copy of the 40 ordinance or resolution imposing or changing those 41 limitations, whereupon the Department of Revenue shall 42 proceed to administer and enforce those limitations effective 43 the first day of the second calendar month next following 44 date of receipt by the Department of the certified ordinance 45 or resolution. The provisions of this Section are exempt 46 from Section 2-70. 47 (Source: P.A. 91-51, eff. 6-30-99.) 48 (35 ILCS 120/11) (from Ch. 120, par. 450) 49 Sec. 11. All information received by the Department from 50 returns filed under this Act, or from any investigation 51 conducted under this Act, shall be confidential, except for 52 official purposes, and any person who divulges any such 53 information in any manner, except in accordance with a proper 54 judicial order or as otherwise provided by law, shall be 55 guilty of a Class B misdemeanor. 56 Nothing in this Act prevents the Director of Revenue from 57 publishing or making available to the public the names and 58 addresses of persons filing returns under this Act, or 59 reasonable statistics concerning the operation of the tax by 60 grouping the contents of returns so the information in any 61 individual return is not disclosed. 62 Nothing in this Act prevents the Director of Revenue from 63 divulging to the United States Government or the government 64 of any other state, or any village that does not levy any 65 real property taxes for village operations and that receives 66 more than 60% of its general corporate revenue from taxes 67 under the Use Tax Act, the Service Use Tax Act, the Service 68 Occupation Tax Act, and the Retailers' Occupation Tax Act, or 69 any officer or agency thereof, for exclusively official 70 purposes, information received by the Department in 71 administering this Act, provided that such other governmental 72 agency agrees to divulge requested tax information to the 73 Department. 74 The Department's furnishing of information derived from a 75 taxpayer's return or from an investigation conducted under 76 this Act to the surety on a taxpayer's bond that has been 77 furnished to the Department under this Act, either to provide 78 notice to such surety of its potential liability under the 1 bond or, in order to support the Department's demand for 2 payment from such surety under the bond, is an official 3 purpose within the meaning of this Section. 4 The furnishing upon request of information obtained by 5 the Department from returns filed under this Act or 6 investigations conducted under this Act to the Illinois 7 Liquor Control Commission for official use is deemed to be an 8 official purpose within the meaning of this Section. 9 Notice to a surety of potential liability shall not be 10 given unless the taxpayer has first been notified, not less 11 than 10 days prior thereto, of the Department's intent to so 12 notify the surety. 13 The furnishing upon request of the Auditor General, or 14 his authorized agents, for official use, of returns filed and 15 information related thereto under this Act is deemed to be an 16 official purpose within the meaning of this Section. 17 Where an appeal or a protest has been filed on behalf of 18 a taxpayer, the furnishing upon request of the attorney for 19 the taxpayer of returns filed by the taxpayer and information 20 related thereto under this Act is deemed to be an official 21 purpose within the meaning of this Section. 22 The furnishing of financial information to a home rule 23 unit that has imposed a tax similar to that imposed by this 24 Act pursuant to its home rule powers, or to any village that 25 does not levy any real property taxes for village operations 26 and that receives more than 60% of its general corporate 27 revenue from taxes under the Use Tax Act, the Service Use Tax 28 Act, the Service Occupation Tax Act, and the Retailers' 29 Occupation Tax Act, upon request of the Chief Executive 30 thereof, is an official purpose within the meaning of this 31 Section, provided the home rule unit or village that does 32 not levy any real property taxes for village operations and 33 that receives more than 60% of its general corporate revenue 34 from taxes under the Use Tax Act, the Service Use Tax Act, 35 the Service Occupation Tax Act, and the Retailers' Occupation 36 Tax Act agrees in writing to the requirements of this 37 Section. 38 For a village that does not levy any real property taxes 39 for village operations and that receives more than 60% of its 40 general corporate revenue from taxes under the Use Tax Act, 41 Service Use Tax Act, Service Occupation Tax Act, and 42 Retailers' Occupation Tax Act, the officers eligible to 43 receive information from the Department of Revenue under this 44 Section are the village manager and the chief financial 45 officer of the village. 46 Information so provided shall be subject to all 47 confidentiality provisions of this Section. The written 48 agreement shall provide for reciprocity, limitations on 49 access, disclosure, and procedures for requesting 50 information. 51 The Department may make available to the Board of 52 Trustees of any Metro East Mass Transit District information 53 contained on transaction reporting returns required to be 54 filed under Section 3 of this Act that report sales made 55 within the boundary of the taxing authority of that Metro 56 East Mass Transit District, as provided in Section 5.01 of 57 the Local Mass Transit District Act. The disclosure shall be 58 made pursuant to a written agreement between the Department 59 and the Board of Trustees of a Metro East Mass Transit 60 District, which is an official purpose within the meaning of 61 this Section. The written agreement between the Department 62 and the Board of Trustees of a Metro East Mass Transit 63 District shall provide for reciprocity, limitations on 64 access, disclosure, and procedures for requesting 65 information. Information so provided shall be subject to all 66 confidentiality provisions of this Section. 67 The Director may make available to any State agency, 68 including the Illinois Supreme Court, which licenses persons 69 to engage in any occupation, information that a person 70 licensed by such agency has failed to file returns under this 71 Act or pay the tax, penalty and interest shown therein, or 72 has failed to pay any final assessment of tax, penalty or 73 interest due under this Act. The Director may also make 74 available to the Secretary of State information that a 75 limited liability company, which has filed articles of 76 organization with the Secretary of State, or corporation 77 which has been issued a certificate of incorporation by the 78 Secretary of State has failed to file returns under this Act 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.) 35 Section 90. The State Mandates Act is amended by adding 36 Section 8.25 as follows: 37 (30 ILCS 805/8.25 new) 38 Sec. 8.25. Exempt mandate. Notwithstanding Sections 6 39 and 8 of this Act, no reimbursement by the State is required 40 for the implementation of any mandate created by this 41 amendatory Act of the 91st General Assembly.". 42 Submitted on January 9, 2001 43 s/Sen. Steve Rauschenberger Rep. Barbara Flynn Currie 44 s/Sen. William E. Peterson s/Rep. Jay C. Hoffman 45 s/Sen. Peter Roskam Rep. Ricca Slone 46 Sen. James F. Clayborne s/Rep. Art Tenhouse 47 Sen. Patrick Welch s/Rep. David R. Leitch 48 Committee for the Senate Committee for the House