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91_SB1707ham003
LRB9112999SMmbam01
1 AMENDMENT TO SENATE BILL 1707
2 AMENDMENT NO. . Amend Senate Bill 1707, AS AMENDED,
3 with reference to page and line numbers of House Amendment
4 No. 1, on page 106, line 2, by replacing "and 6" with "6, and
5 11"; and
6 on page 133, immediately below line 31, by inserting the
7 following:
8 "(35 ILCS 120/11) (from Ch. 120, par. 450)
9 Sec. 11. All information received by the Department from
10 returns filed under this Act, or from any investigation
11 conducted under this Act, shall be confidential, except for
12 official purposes, and any person who divulges any such
13 information in any manner, except in accordance with a proper
14 judicial order or as otherwise provided by law, shall be
15 guilty of a Class B misdemeanor.
16 Nothing in this Act prevents the Director of Revenue from
17 publishing or making available to the public the names and
18 addresses of persons filing returns under this Act, or
19 reasonable statistics concerning the operation of the tax by
20 grouping the contents of returns so the information in any
21 individual return is not disclosed.
22 Nothing in this Act prevents the Director of Revenue from
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1 divulging to the United States Government or the government
2 of any other state, or any village that does not levy any
3 real property taxes for village operations and that receives
4 more than 60% of its general corporate revenue from taxes
5 under the Use Tax Act, the Service Use Tax Act, the Service
6 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
7 any officer or agency thereof, for exclusively official
8 purposes, information received by the Department in
9 administering this Act, provided that such other governmental
10 agency agrees to divulge requested tax information to the
11 Department.
12 The Department's furnishing of information derived from a
13 taxpayer's return or from an investigation conducted under
14 this Act to the surety on a taxpayer's bond that has been
15 furnished to the Department under this Act, either to provide
16 notice to such surety of its potential liability under the
17 bond or, in order to support the Department's demand for
18 payment from such surety under the bond, is an official
19 purpose within the meaning of this Section.
20 The furnishing upon request of information obtained by
21 the Department from returns filed under this Act or
22 investigations conducted under this Act to the Illinois
23 Liquor Control Commission for official use is deemed to be an
24 official purpose within the meaning of this Section.
25 Notice to a surety of potential liability shall not be
26 given unless the taxpayer has first been notified, not less
27 than 10 days prior thereto, of the Department's intent to so
28 notify the surety.
29 The furnishing upon request of the Auditor General, or
30 his authorized agents, for official use, of returns filed and
31 information related thereto under this Act is deemed to be an
32 official purpose within the meaning of this Section.
33 Where an appeal or a protest has been filed on behalf of
34 a taxpayer, the furnishing upon request of the attorney for
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1 the taxpayer of returns filed by the taxpayer and information
2 related thereto under this Act is deemed to be an official
3 purpose within the meaning of this Section.
4 The furnishing of financial information to a home rule
5 unit that has imposed a tax similar to that imposed by this
6 Act pursuant to its home rule powers, or to any village that
7 does not levy any real property taxes for village operations
8 and that receives more than 60% of its general corporate
9 revenue from taxes under the Use Tax Act, the Service Use Tax
10 Act, the Service Occupation Tax Act, and the Retailers'
11 Occupation Tax Act, upon request of the Chief Executive
12 thereof, is an official purpose within the meaning of this
13 Section, provided the home rule unit or village that does
14 not levy any real property taxes for village operations and
15 that receives more than 60% of its general corporate revenue
16 from taxes under the Use Tax Act, the Service Use Tax Act,
17 the Service Occupation Tax Act, and the Retailers' Occupation
18 Tax Act agrees in writing to the requirements of this
19 Section.
20 For a village that does not levy any real property taxes
21 for village operations and that receives more than 60% of its
22 general corporate revenue from taxes under the Use Tax Act,
23 Service Use Tax Act, Service Occupation Tax Act, and
24 Retailers' Occupation Tax Act, the officers eligible to
25 receive information from the Department of Revenue under this
26 Section are the village manager and the chief financial
27 officer of the village.
28 Information so provided shall be subject to all
29 confidentiality provisions of this Section. The written
30 agreement shall provide for reciprocity, limitations on
31 access, disclosure, and procedures for requesting
32 information.
33 The Department may make available to the Board of
34 Trustees of any Metro East Mass Transit District information
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1 contained on transaction reporting returns required to be
2 filed under Section 3 of this Act that report sales made
3 within the boundary of the taxing authority of that Metro
4 East Mass Transit District, as provided in Section 5.01 of
5 the Local Mass Transit District Act. The disclosure shall be
6 made pursuant to a written agreement between the Department
7 and the Board of Trustees of a Metro East Mass Transit
8 District, which is an official purpose within the meaning of
9 this Section. The written agreement between the Department
10 and the Board of Trustees of a Metro East Mass Transit
11 District shall provide for reciprocity, limitations on
12 access, disclosure, and procedures for requesting
13 information. Information so provided shall be subject to all
14 confidentiality provisions of this Section.
15 The Director may make available to any State agency,
16 including the Illinois Supreme Court, which licenses persons
17 to engage in any occupation, information that a person
18 licensed by such agency has failed to file returns under this
19 Act or pay the tax, penalty and interest shown therein, or
20 has failed to pay any final assessment of tax, penalty or
21 interest due under this Act. The Director may also make
22 available to the Secretary of State information that a
23 limited liability company, which has filed articles of
24 organization with the Secretary of State, or corporation
25 which has been issued a certificate of incorporation by the
26 Secretary of State has failed to file returns under this Act
27 or pay the tax, penalty and interest shown therein, or has
28 failed to pay any final assessment of tax, penalty or
29 interest due under this Act. An assessment is final when all
30 proceedings in court for review of such assessment have
31 terminated or the time for the taking thereof has expired
32 without such proceedings being instituted.
33 The Director shall make available for public inspection
34 in the Department's principal office and for publication, at
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1 cost, administrative decisions issued on or after January 1,
2 1995. These decisions are to be made available in a manner so
3 that the following taxpayer information is not disclosed:
4 (1) The names, addresses, and identification
5 numbers of the taxpayer, related entities, and employees.
6 (2) At the sole discretion of the Director, trade
7 secrets or other confidential information identified as
8 such by the taxpayer, no later than 30 days after receipt
9 of an administrative decision, by such means as the
10 Department shall provide by rule.
11 The Director shall determine the appropriate extent of
12 the deletions allowed in paragraph (2). In the event the
13 taxpayer does not submit deletions, the Director shall make
14 only the deletions specified in paragraph (1).
15 The Director shall make available for public inspection
16 and publication an administrative decision within 180 days
17 after the issuance of the administrative decision. The term
18 "administrative decision" has the same meaning as defined in
19 Section 3-101 of Article III of the Code of Civil Procedure.
20 Costs collected under this Section shall be paid into the Tax
21 Compliance and Administration Fund.
22 Nothing contained in this Act shall prevent the Director
23 from divulging information to any person pursuant to a
24 request or authorization made by the taxpayer or by an
25 authorized representative of the taxpayer.
26 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)".