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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB3121 Introduced , by Rep. Tom Demmer SYNOPSIS AS INTRODUCED:
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35 ILCS 120/11 | from Ch. 120, par. 450 |
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Amends the Retailers' Occupation Tax Act. Provides that certain information that may be disclosed to municipalities may also be disclosed to counties. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB3121 | | LRB099 09692 HLH 29901 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Retailers' Occupation Tax Act is amended by |
| 5 | | changing Section 11 as follows:
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| 6 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
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| 7 | | Sec. 11. All information received by the Department from |
| 8 | | returns filed
under this Act, or from any investigation |
| 9 | | conducted under this Act, shall
be confidential, except for |
| 10 | | official purposes, and any person who divulges
any such |
| 11 | | information in any manner, except in accordance with a proper
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| 12 | | judicial order or as otherwise provided by law, shall be guilty |
| 13 | | of a Class
B misdemeanor with a fine not to exceed $7,500.
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| 14 | | Nothing in this Act prevents the Director of Revenue from |
| 15 | | publishing or
making available to the public the names and |
| 16 | | addresses of persons filing
returns under this Act, or |
| 17 | | reasonable statistics concerning the operation
of the tax by |
| 18 | | grouping the contents of returns so the information in any
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| 19 | | individual return is not disclosed.
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| 20 | | Nothing in this Act prevents the Director of Revenue from |
| 21 | | divulging to
the United States Government or the government of |
| 22 | | any other state, or any
officer or agency thereof, for |
| 23 | | exclusively official purposes, information
received by the |
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| 1 | | Department in administering this Act, provided that such
other |
| 2 | | governmental agency agrees to divulge requested tax |
| 3 | | information to
the Department.
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| 4 | | The Department's furnishing of information derived from a |
| 5 | | taxpayer's
return or from an investigation conducted under this |
| 6 | | Act to the surety on a
taxpayer's bond that has been furnished |
| 7 | | to the Department under this Act,
either to provide notice to |
| 8 | | such surety of its potential liability under
the bond or, in |
| 9 | | order to support the Department's demand for payment from
such |
| 10 | | surety under the bond, is an official purpose within the |
| 11 | | meaning of
this Section.
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| 12 | | The furnishing upon request of information obtained by the |
| 13 | | Department
from returns filed under this Act or investigations |
| 14 | | conducted under this
Act to the Illinois Liquor Control |
| 15 | | Commission for official use is deemed to
be an official purpose |
| 16 | | within the meaning of this Section.
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| 17 | | Notice to a surety of potential liability shall not be |
| 18 | | given unless the
taxpayer has first been notified, not less |
| 19 | | than 10 days prior thereto, of
the Department's intent to so |
| 20 | | notify the surety.
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| 21 | | The furnishing upon request of the Auditor General, or his |
| 22 | | authorized agents,
for official use, of returns filed and |
| 23 | | information related thereto under
this Act is deemed to be an |
| 24 | | official purpose within the meaning of this
Section.
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| 25 | | Where an appeal or a protest has been filed on behalf of a |
| 26 | | taxpayer, the
furnishing upon request of the attorney for the |
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| 1 | | 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.
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| 4 | | The furnishing of financial information to a municipality |
| 5 | | or county, upon request of the Chief
Executive thereof, is an |
| 6 | | official purpose within the meaning of this Section,
provided |
| 7 | | the municipality or county agrees in
writing to the |
| 8 | | requirements of this Section. Information provided to |
| 9 | | municipalities or counties under this paragraph shall be |
| 10 | | limited to: (1) the business name; (2) the business address; |
| 11 | | (3) net revenue distributed to the requesting municipality that |
| 12 | | is directly related to the requesting municipality's or |
| 13 | | county's local share of the proceeds under the Use Tax Act, the |
| 14 | | Service Use Tax Act, the Service Occupation Tax Act, and the |
| 15 | | Retailers' Occupation Tax Act, and, if applicable, any locally |
| 16 | | imposed retailers' occupation tax or service occupation tax; |
| 17 | | and (4) a listing of all businesses within the requesting |
| 18 | | municipality or county by account identification number and |
| 19 | | address. On and after July 1, 2015, the furnishing of financial |
| 20 | | information to municipalities or counties under this paragraph |
| 21 | | may be by electronic means.
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| 22 | | Information so provided shall be subject to all |
| 23 | | confidentiality provisions
of this Section. The written |
| 24 | | agreement shall provide for reciprocity,
limitations on |
| 25 | | access, disclosure, and procedures for requesting information.
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| 26 | | The Department may make available to the Board of Trustees |
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| 1 | | of any Metro
East Mass Transit District information contained |
| 2 | | on transaction reporting
returns required to be filed under |
| 3 | | Section 3 of this Act that report sales made
within the |
| 4 | | boundary of the taxing authority of that Metro East Mass |
| 5 | | Transit
District, as provided in Section 5.01 of the Local Mass |
| 6 | | Transit District Act.
The disclosure shall be made pursuant to |
| 7 | | a written agreement between the
Department and the Board of |
| 8 | | Trustees of a Metro East Mass Transit District,
which is an |
| 9 | | official purpose within the meaning of this Section. The |
| 10 | | written
agreement between the Department and the Board of |
| 11 | | Trustees of a Metro East
Mass Transit District shall provide |
| 12 | | for reciprocity, limitations on access,
disclosure, and |
| 13 | | procedures for requesting information. Information so provided
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| 14 | | shall be subject to all confidentiality provisions of this |
| 15 | | Section.
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| 16 | | The Director may make available to any State agency, |
| 17 | | including the
Illinois Supreme Court, which licenses persons to |
| 18 | | engage in any occupation,
information that a person licensed by |
| 19 | | such agency has failed to file
returns under this Act or pay |
| 20 | | the tax, penalty and interest shown therein,
or has failed to |
| 21 | | pay any final assessment of tax, penalty or interest due
under |
| 22 | | this Act.
The Director may make available to any State agency, |
| 23 | | including the Illinois
Supreme
Court, information regarding |
| 24 | | whether a bidder, contractor, or an affiliate of a
bidder or
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| 25 | | contractor has failed to collect and remit Illinois Use tax on |
| 26 | | sales into
Illinois, or any tax
under this Act or pay the tax, |
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| 1 | | penalty, and interest shown therein, or has
failed to pay any
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| 2 | | final assessment of tax, penalty, or interest due under this |
| 3 | | Act, for the
limited purpose of
enforcing bidder and contractor |
| 4 | | certifications. The Director may make available
to units
of |
| 5 | | local government and school districts that require bidder and |
| 6 | | contractor
certifications,
as set forth in Sections 50-11 and |
| 7 | | 50-12 of the Illinois Procurement Code,
information
regarding |
| 8 | | whether a bidder, contractor, or an affiliate of a bidder or
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| 9 | | contractor has failed
to collect and remit Illinois Use tax on |
| 10 | | sales into Illinois, file returns under
this Act, or
pay the |
| 11 | | tax, penalty, and interest shown therein, or has failed to pay |
| 12 | | any final
assessment
of tax, penalty, or interest due under |
| 13 | | this Act, for the limited purpose of
enforcing bidder
and |
| 14 | | contractor certifications. For purposes of this Section, the |
| 15 | | term
"affiliate" means any
entity that (1) directly, |
| 16 | | indirectly, or constructively controls another
entity,
(2) is |
| 17 | | directly,
indirectly, or constructively controlled by another |
| 18 | | entity, or (3) is subject
to
the control of
a common entity. |
| 19 | | For purposes of this Section, an entity controls another
entity
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| 20 | | if it owns,
directly or individually, more than 10% of the |
| 21 | | voting securities of that
entity.
As used in
this Section, the |
| 22 | | term "voting security" means a security that (1) confers upon
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| 23 | | the holder
the right to vote for the election of members of the |
| 24 | | board of directors or
similar governing
body of the business or |
| 25 | | (2) is convertible into, or entitles the holder to
receive upon |
| 26 | | its
exercise, a security that confers such a right to vote. A |
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| 1 | | general partnership
interest is a
voting security.
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| 2 | | The Director may make available to any State agency, |
| 3 | | including the
Illinois
Supreme Court, units of local |
| 4 | | government, and school districts, information
regarding
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| 5 | | whether a bidder or contractor is an affiliate of a person who |
| 6 | | is not
collecting
and
remitting Illinois Use taxes for the |
| 7 | | limited purpose of enforcing bidder and
contractor
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| 8 | | certifications.
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| 9 | | The Director may also make available to the Secretary of |
| 10 | | State
information that a limited liability company, which has |
| 11 | | filed articles of
organization with the Secretary of State, or |
| 12 | | corporation which has been
issued a certificate of |
| 13 | | incorporation by the Secretary of State has failed to
file |
| 14 | | returns under this Act or pay the tax, penalty and interest |
| 15 | | shown therein,
or has failed to pay any final assessment of |
| 16 | | tax, penalty or interest due under
this Act. An assessment is |
| 17 | | final when all proceedings in court for review of
such |
| 18 | | assessment have terminated or the time for the taking thereof |
| 19 | | has expired
without such proceedings being instituted.
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| 20 | | The Director shall make available for public inspection in |
| 21 | | the Department's
principal office and for publication, at cost, |
| 22 | | administrative decisions issued
on or after January 1, 1995. |
| 23 | | These decisions are to be made available in a
manner so that |
| 24 | | the following taxpayer information is not disclosed:
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| 25 | | (1) The names, addresses, and identification numbers |
| 26 | | of the taxpayer,
related entities, and employees.
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| 1 | | (2) At the sole discretion of the Director, trade |
| 2 | | secrets
or other confidential information identified as |
| 3 | | such by the taxpayer, no later
than 30 days after receipt |
| 4 | | of an administrative decision, by such means as the
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| 5 | | Department shall provide by rule.
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| 6 | | The Director shall determine the appropriate extent of the |
| 7 | | deletions allowed
in paragraph (2). In the event the taxpayer |
| 8 | | does not submit deletions, the
Director shall make only the |
| 9 | | deletions specified in paragraph (1).
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| 10 | | The Director shall make available for public inspection and |
| 11 | | publication an
administrative decision within 180 days after |
| 12 | | the issuance of the
administrative decision. The term |
| 13 | | "administrative decision" has the same
meaning as defined in |
| 14 | | Section 3-101 of Article III of the Code of Civil
Procedure. |
| 15 | | Costs collected under this Section shall be paid into the Tax
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| 16 | | Compliance and Administration Fund.
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| 17 | | Nothing contained in this Act shall prevent the Director |
| 18 | | from divulging
information to any person pursuant to a request |
| 19 | | or authorization made by the
taxpayer or by an authorized |
| 20 | | representative of the taxpayer.
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| 21 | | (Source: P.A. 98-1058, eff. 1-1-15.)
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| 22 | | Section 99. Effective date. This Act takes effect upon |
| 23 | | becoming law.
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