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91_SB1707enr SB1707 Enrolled LRB9112999SMdv 1 AN ACT concerning taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Retailers' Occupation Tax Act is amended 5 by changing Sections 5k and 11 as follows: 6 (35 ILCS 120/5k) (from Ch. 120, par. 444k) 7 Sec. 5k. Each retailer in Illinois
whose place a8 business is within a county or municipality which has9 established an Enterprise Zone pursuant to the "Illinois10 Enterprise Zone Act" andwho makes a sale of building 11 materials to be incorporated into real estate in an such12 enterprise zone established by a county or municipality under 13 the Illinois Enterprise Zone Act by remodeling, 14 rehabilitation or new construction, may deduct receipts from 15 such sales when calculating the tax imposed by this Act. The 16 deduction allowed by this Section for the sale of building 17 materials may be limited, to the extent authorized by 18 ordinance, adopted after the effective date of this 19 amendatory Act of 1992, by the municipality or county that 20 created the enterprise zone in which the retailer's place of 21 business is located. The corporate authorities of any 22 municipality or county that adopts an ordinance or resolution 23 imposing or changing any limitation on the enterprise zone 24 exemption for building materials shall transmit to the 25 Department of Revenue on or not later than 5 days after 26 publication, as provided by law, a certified copy of the 27 ordinance or resolution imposing or changing those 28 limitations, whereupon the Department of Revenue shall 29 proceed to administer and enforce those limitations effective 30 the first day of the second calendar month next following 31 date of receipt by the Department of the certified ordinance SB1707 Enrolled -2- LRB9112999SMdv 1 or resolution. The provisions of this Section are exempt 2 from Section 2-70. 3 (Source: P.A. 91-51, eff. 6-30-99.) 4 (35 ILCS 120/11) (from Ch. 120, par. 450) 5 Sec. 11. All information received by the Department from 6 returns filed under this Act, or from any investigation 7 conducted under this Act, shall be confidential, except for 8 official purposes, and any person who divulges any such 9 information in any manner, except in accordance with a proper 10 judicial order or as otherwise provided by law, shall be 11 guilty of a Class B misdemeanor. 12 Nothing in this Act prevents the Director of Revenue from 13 publishing or making available to the public the names and 14 addresses of persons filing returns under this Act, or 15 reasonable statistics concerning the operation of the tax by 16 grouping the contents of returns so the information in any 17 individual return is not disclosed. 18 Nothing in this Act prevents the Director of Revenue from 19 divulging to the United States Government or the government 20 of any other state, or any village that does not levy any 21 real property taxes for village operations and that receives 22 more than 60% of its general corporate revenue from taxes 23 under the Use Tax Act, the Service Use Tax Act, the Service 24 Occupation Tax Act, and the Retailers' Occupation Tax Act, or 25 any officer or agency thereof, for exclusively official 26 purposes, information received by the Department in 27 administering this Act, provided that such other governmental 28 agency agrees to divulge requested tax information to the 29 Department. 30 The Department's furnishing of information derived from a 31 taxpayer's return or from an investigation conducted under 32 this Act to the surety on a taxpayer's bond that has been 33 furnished to the Department under this Act, either to provide SB1707 Enrolled -3- LRB9112999SMdv 1 notice to such surety of its potential liability under the 2 bond or, in order to support the Department's demand for 3 payment from such surety under the bond, is an official 4 purpose within the meaning of this Section. 5 The furnishing upon request of information obtained by 6 the Department from returns filed under this Act or 7 investigations conducted under this Act to the Illinois 8 Liquor Control Commission for official use is deemed to be an 9 official purpose within the meaning of this Section. 10 Notice to a surety of potential liability shall not be 11 given unless the taxpayer has first been notified, not less 12 than 10 days prior thereto, of the Department's intent to so 13 notify the surety. 14 The furnishing upon request of the Auditor General, or 15 his authorized agents, for official use, of returns filed and 16 information related thereto under this Act is deemed to be an 17 official purpose within the meaning of this Section. 18 Where an appeal or a protest has been filed on behalf of 19 a taxpayer, the furnishing upon request of the attorney for 20 the taxpayer of returns filed by the taxpayer and information 21 related thereto under this Act is deemed to be an official 22 purpose within the meaning of this Section. 23 The furnishing of financial information to a home rule 24 unit that has imposed a tax similar to that imposed by this 25 Act pursuant to its home rule powers, or to any village that 26 does not levy any real property taxes for village operations 27 and that receives more than 60% of its general corporate 28 revenue from taxes under the Use Tax Act, the Service Use Tax 29 Act, the Service Occupation Tax Act, and the Retailers' 30 Occupation Tax Act, upon request of the Chief Executive 31 thereof, is an official purpose within the meaning of this 32 Section, provided the home rule unit or village that does 33 not levy any real property taxes for village operations and 34 that receives more than 60% of its general corporate revenue SB1707 Enrolled -4- LRB9112999SMdv 1 from taxes under the Use Tax Act, the Service Use Tax Act, 2 the Service Occupation Tax Act, and the Retailers' Occupation 3 Tax Act agrees in writing to the requirements of this 4 Section. 5 For a village that does not levy any real property taxes 6 for village operations and that receives more than 60% of its 7 general corporate revenue from taxes under the Use Tax Act, 8 Service Use Tax Act, Service Occupation Tax Act, and 9 Retailers' Occupation Tax Act, the officers eligible to 10 receive information from the Department of Revenue under this 11 Section are the village manager and the chief financial 12 officer of the village. 13 Information so provided shall be subject to all 14 confidentiality provisions of this Section. The written 15 agreement shall provide for reciprocity, limitations on 16 access, disclosure, and procedures for requesting 17 information. 18 The Department may make available to the Board of 19 Trustees of any Metro East Mass Transit District information 20 contained on transaction reporting returns required to be 21 filed under Section 3 of this Act that report sales made 22 within the boundary of the taxing authority of that Metro 23 East Mass Transit District, as provided in Section 5.01 of 24 the Local Mass Transit District Act. The disclosure shall be 25 made pursuant to a written agreement between the Department 26 and the Board of Trustees of a Metro East Mass Transit 27 District, which is an official purpose within the meaning of 28 this Section. The written agreement between the Department 29 and the Board of Trustees of a Metro East Mass Transit 30 District shall provide for reciprocity, limitations on 31 access, disclosure, and procedures for requesting 32 information. Information so provided shall be subject to all 33 confidentiality provisions of this Section. 34 The Director may make available to any State agency, SB1707 Enrolled -5- LRB9112999SMdv 1 including the Illinois Supreme Court, which licenses persons 2 to engage in any occupation, information that a person 3 licensed by such agency has failed to file returns under this 4 Act or pay the tax, penalty and interest shown therein, or 5 has failed to pay any final assessment of tax, penalty or 6 interest due under this Act. The Director may also make 7 available to the Secretary of State information that a 8 limited liability company, which has filed articles of 9 organization with the Secretary of State, or corporation 10 which has been issued a certificate of incorporation by the 11 Secretary of State has failed to file returns under this Act 12 or pay the tax, penalty and interest shown therein, or has 13 failed to pay any final assessment of tax, penalty or 14 interest due under this Act. An assessment is final when all 15 proceedings in court for review of such assessment have 16 terminated or the time for the taking thereof has expired 17 without such proceedings being instituted. 18 The Director shall make available for public inspection 19 in the Department's principal office and for publication, at 20 cost, administrative decisions issued on or after January 1, 21 1995. These decisions are to be made available in a manner so 22 that the following taxpayer information is not disclosed: 23 (1) The names, addresses, and identification 24 numbers of the taxpayer, related entities, and employees. 25 (2) At the sole discretion of the Director, trade 26 secrets or other confidential information identified as 27 such by the taxpayer, no later than 30 days after receipt 28 of an administrative decision, by such means as the 29 Department shall provide by rule. 30 The Director shall determine the appropriate extent of 31 the deletions allowed in paragraph (2). In the event the 32 taxpayer does not submit deletions, the Director shall make 33 only the deletions specified in paragraph (1). 34 The Director shall make available for public inspection SB1707 Enrolled -6- LRB9112999SMdv 1 and publication an administrative decision within 180 days 2 after the issuance of the administrative decision. The term 3 "administrative decision" has the same meaning as defined in 4 Section 3-101 of Article III of the Code of Civil Procedure. 5 Costs collected under this Section shall be paid into the Tax 6 Compliance and Administration Fund. 7 Nothing contained in this Act shall prevent the Director 8 from divulging information to any person pursuant to a 9 request or authorization made by the taxpayer or by an 10 authorized representative of the taxpayer. 11 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.) 12 Section 90. The State Mandates Act is amended by adding 13 Section 8.25 as follows: 14 (30 ILCS 805/8.25 new) 15 Sec. 8.25. Exempt mandate. Notwithstanding Sections 6 16 and 8 of this Act, no reimbursement by the State is required 17 for the implementation of any mandate created by this 18 amendatory Act of the 91st General Assembly.
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