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Public Act 91-0954
SB1707 Enrolled LRB9112999SMdv
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Retailers' Occupation Tax Act is amended
by changing Sections 5k and 11 as follows:
(35 ILCS 120/5k) (from Ch. 120, par. 444k)
Sec. 5k. Each retailer in Illinois whose place a
business is within a county or municipality which has
established an Enterprise Zone pursuant to the "Illinois
Enterprise Zone Act" and who makes a sale of building
materials to be incorporated into real estate in an such
enterprise zone established by a county or municipality under
the Illinois Enterprise Zone Act by remodeling,
rehabilitation or new construction, may deduct receipts from
such sales when calculating the tax imposed by this Act. The
deduction allowed by this Section for the sale of building
materials may be limited, to the extent authorized by
ordinance, adopted after the effective date of this
amendatory Act of 1992, by the municipality or county that
created the enterprise zone in which the retailer's place of
business is located. The corporate authorities of any
municipality or county that adopts an ordinance or resolution
imposing or changing any limitation on the enterprise zone
exemption for building materials shall transmit to the
Department of Revenue on or not later than 5 days after
publication, as provided by law, a certified copy of the
ordinance or resolution imposing or changing those
limitations, whereupon the Department of Revenue shall
proceed to administer and enforce those limitations effective
the first day of the second calendar month next following
date of receipt by the Department of the certified ordinance
or resolution. The provisions of this Section are exempt
from Section 2-70.
(Source: P.A. 91-51, eff. 6-30-99.)
(35 ILCS 120/11) (from Ch. 120, par. 450)
Sec. 11. All information received by the Department from
returns filed under this Act, or from any investigation
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class B misdemeanor.
Nothing in this Act prevents the Director of Revenue from
publishing or making available to the public the names and
addresses of persons filing returns under this Act, or
reasonable statistics concerning the operation of the tax by
grouping the contents of returns so the information in any
individual return is not disclosed.
Nothing in this Act prevents the Director of Revenue from
divulging to the United States Government or the government
of any other state, or any village that does not levy any
real property taxes for village operations and that receives
more than 60% of its 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, or
any officer or agency thereof, for exclusively official
purposes, information received by the Department in
administering this Act, provided that such other governmental
agency agrees to divulge requested tax information to the
Department.
The Department's furnishing of information derived from a
taxpayer's return or from an investigation conducted under
this Act to the surety on a taxpayer's bond that has been
furnished to the Department under this Act, either to provide
notice to such surety of its potential liability under the
bond or, in order to support the Department's demand for
payment from such surety under the bond, is an official
purpose within the meaning of this Section.
The furnishing upon request of information obtained by
the Department from returns filed under this Act or
investigations conducted under this Act to the Illinois
Liquor Control Commission for official use is deemed to be an
official purpose within the meaning of this Section.
Notice to a surety of potential liability shall not be
given unless the taxpayer has first been notified, not less
than 10 days prior thereto, of the Department's intent to so
notify the surety.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
Where an appeal or a protest has been filed on behalf of
a taxpayer, the furnishing upon request of the attorney for
the taxpayer of returns filed by the taxpayer and information
related thereto under this Act is deemed to be an official
purpose within the meaning of this Section.
The furnishing of financial information to a home rule
unit that has imposed a tax similar to that imposed by this
Act pursuant to its home rule powers, or to any village that
does not levy any real property taxes for village operations
and that receives more than 60% of its 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, upon request of the Chief Executive
thereof, is an official purpose within the meaning of this
Section, provided the home rule unit or village that does
not levy any real property taxes for village operations and
that receives more than 60% of its 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 agrees in writing to the requirements of this
Section.
For a village that does not levy any real property taxes
for village operations and that receives more than 60% of its
general corporate revenue from taxes under the Use Tax Act,
Service Use Tax Act, Service Occupation Tax Act, and
Retailers' Occupation Tax Act, the officers eligible to
receive information from the Department of Revenue under this
Section are the village manager and the chief financial
officer of the village.
Information so provided shall be subject to all
confidentiality provisions of this Section. The written
agreement shall provide for reciprocity, limitations on
access, disclosure, and procedures for requesting
information.
The Department may make available to the Board of
Trustees of any Metro East Mass Transit District information
contained on transaction reporting returns required to be
filed under Section 3 of this Act that report sales made
within the boundary of the taxing authority of that Metro
East Mass Transit District, as provided in Section 5.01 of
the Local Mass Transit District Act. The disclosure shall be
made pursuant to a written agreement between the Department
and the Board of Trustees of a Metro East Mass Transit
District, which is an official purpose within the meaning of
this Section. The written agreement between the Department
and the Board of Trustees of a Metro East Mass Transit
District shall provide for reciprocity, limitations on
access, disclosure, and procedures for requesting
information. Information so provided shall be subject to all
confidentiality provisions of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. The Director may also make
available to the Secretary of State information that a
limited liability company, which has filed articles of
organization with the Secretary of State, or corporation
which has been issued a certificate of incorporation by the
Secretary of State has failed to file returns under this Act
or pay the tax, penalty and interest shown therein, or has
failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)
Section 90. The State Mandates Act is amended by adding
Section 8.25 as follows:
(30 ILCS 805/8.25 new)
Sec. 8.25. 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 this
amendatory Act of the 91st General Assembly.
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