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Public Act 098-1058


 

Public Act 1058 98TH GENERAL ASSEMBLY



 


 
Public Act 098-1058
 
HB3885 EnrolledLRB098 15457 JLK 50487 b

    AN ACT concerning revenue.
 
    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 Section 11 as follows:
 
    (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 with a fine not to exceed $7,500.
    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 municipality
home rule unit or non-home rule unit that has imposed a tax
similar to that imposed by this Act pursuant to its home rule
powers or the successful passage of a public referendum by a
majority of the registered voters of the community, 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 municipality home rule unit, non-home
rule unit with referendum approval, 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.
Information provided to municipalities under this paragraph
shall be limited to: (1) the business name; (2) the business
address; (3) net revenue distributed to the requesting
municipality that is directly related to the requesting
municipality's local share of the proceeds under the Use Tax
Act, the Service Use Tax Act, the Service Occupation Tax Act,
and the Retailers' Occupation Tax Act, and, if applicable, any
locally imposed retailers' occupation tax or service
occupation tax; and (4) a listing of all businesses within the
requesting municipality by account identification number and
address. On and after July 1, 2015, the furnishing of financial
information to municipalities under this paragraph may be by
electronic means.
    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 make available to any State agency,
including the Illinois Supreme Court, information regarding
whether a bidder, contractor, or an affiliate of a bidder or
contractor has failed to collect and remit Illinois Use tax on
sales into Illinois, or any tax 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, for the limited purpose of enforcing bidder and contractor
certifications. The Director may make available to units of
local government and school districts that require bidder and
contractor certifications, as set forth in Sections 50-11 and
50-12 of the Illinois Procurement Code, information regarding
whether a bidder, contractor, or an affiliate of a bidder or
contractor has failed to collect and remit Illinois Use tax on
sales into Illinois, 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, for the limited purpose of enforcing bidder and
contractor certifications. For purposes of this Section, the
term "affiliate" means any entity that (1) directly,
indirectly, or constructively controls another entity, (2) is
directly, indirectly, or constructively controlled by another
entity, or (3) is subject to the control of a common entity.
For purposes of this Section, an entity controls another entity
if it owns, directly or individually, more than 10% of the
voting securities of that entity. As used in this Section, the
term "voting security" means a security that (1) confers upon
the holder the right to vote for the election of members of the
board of directors or similar governing body of the business or
(2) is convertible into, or entitles the holder to receive upon
its exercise, a security that confers such a right to vote. A
general partnership interest is a voting security.
    The Director may make available to any State agency,
including the Illinois Supreme Court, units of local
government, and school districts, information regarding
whether a bidder or contractor is an affiliate of a person who
is not collecting and remitting Illinois Use taxes for the
limited purpose of enforcing bidder and contractor
certifications.
    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. 93-25, eff. 6-20-03; 93-939, eff. 8-13-04;
94-1074, eff. 12-26-06.)
 
    Section 99. Effective date. This Act takes effect on
January 1, 2015.

Effective Date: 1/1/2015