98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB0978

 

Introduced 1/29/2013, by Rep. William Davis

 

SYNOPSIS AS INTRODUCED:
 
New Act
30 ILCS 105/5.826 new

    Creates the Athletic Shoe Retailer Tax Act. Provides that, beginning on July 1, 2013, a tax is imposed upon any person engaged in business as a retailer of athletic shoes in the State at the rate of $0.25 for each pair of athletic shoes sold in the course of such business in this State. Provides that the proceeds of the tax collected under the Act shall be deposited into the Youthbuild Support Fund. Amends the State Finance Act to create the Fund. Provides that moneys in the Youthbuild Support Fund shall be used by the Department of Human Services for the purpose of making grants to Youthbuild programs as approved under the Illinois Youthbuild Act. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0978LRB098 03889 HLH 33906 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the
5Athletic Shoe Retailer Tax Act.
 
6    Section 5. Definitions. As used in this Act:
7    "Athletic shoe" means a shoe designed primarily for sports
8or other forms of physical activity, and includes, without
9limitation, shoes designed for running, walking, basketball,
10baseball, football, tennis, or soccer.
11    "Department" means the Department of Revenue.
 
12    Section 10. Tax imposed.
13    (a) Beginning on July 1, 2013, a tax is imposed upon any
14person engaged in business as a retailer of athletic shoes in
15this State at the rate of $0.25 for each pair of athletic shoes
16sold in the course of such business in this State.
17    (b) Every person engaged in this State in the business of
18selling athletic shoes shall apply to the Department (upon a
19form prescribed and furnished by the Department) for a
20certificate of registration under this Act. The certificate of
21registration which is issued by the Department to a retailer
22under the Retailers' Occupation Tax Act shall permit the

 

 

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1taxpayer to engage in a business which is taxable under this
2Act without registering separately with the Department.
3    (c) The Department shall have full power to administer and
4enforce this Act, to collect all taxes and penalties due
5hereunder, to dispose of taxes and penalties so collected in
6the manner hereinafter provided, and to determine all rights to
7credit memoranda, arising on account of the erroneous payment
8of tax or penalty hereunder. In the administration of, and
9compliance with, this Act, the Department and persons who are
10subject to this Act shall have the same rights, remedies,
11privileges, immunities, powers and duties, and be subject to
12the same conditions, restrictions, limitations, penalties and
13definitions of terms, and employ the same modes of procedure,
14as are prescribed in Sections 1, 1a, 2 through 2-65 (in respect
15to all provisions therein other than the State rate of tax),
162a, 2b, 2c, 3 (except provisions relating to transaction
17returns and quarter monthly payments, and except for provisions
18that are inconsistent with this Act), 4, 5, 5a, 5b, 5c, 5d, 5e,
195f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12 and 13
20of the Retailers' Occupation Tax Act and Section 3-7 of the
21Uniform Penalty and Interest Act as fully as if those
22provisions were set forth herein.
23    (d) The tax imposed under this Act shall be in addition to
24all other occupation or privilege taxes imposed by the State of
25Illinois or by any municipal corporation or political
26subdivision thereof. Persons subject to the tax imposed by this

 

 

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1Act may reimburse themselves for their tax liability under this
2Act by separately stating the amount of the tax as an
3additional charge to purchasers of athletic shoes.
 
4    Section 15. Returns. On or before the twentieth day of each
5calendar month, every person engaged in the business of selling
6athletic shoes at retail in this State during the preceding
7calendar month shall file a return with the Department,
8stating:
9        (1) The name of the taxpayer;
10        (2) The address of the principal place of business from
11    which the taxpayer engages in the business of selling
12    athletic shoes at retail in this State;
13        (3) The total amount of receipts received by the
14    taxpayer during the preceding calendar month from sales of
15    athletic shoes;
16        (4) The amount of tax due;
17        (5) The signature of the taxpayer; and
18        (6) Such other reasonable information as the
19    Department may require.
20    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    The taxpayer shall remit the amount of the tax due to the
25Department at the time the taxpayer files his or her return.
 

 

 

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1    Section 20. Youthbuild Support Fund. The proceeds of the
2tax collected under this Act shall be deposited into the
3Youthbuild Support Fund, a special fund created in the State
4Treasury. Moneys in the Youthbuild Support Fund shall be used
5by the Department of Human Services for the purpose of making
6grants to Youthbuild programs as approved under the Illinois
7Youthbuild Act.
 
8    Section 25. Rules. The Department may adopt rules related
9to the enforcement of this Act.
 
10    Section 90. The State Finance Act is amended by adding
11Section 5.826 as follows:
 
12    (30 ILCS 105/5.826 new)
13    Sec. 5.826. The Youthbuild Support Fund.
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.