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91st General Assembly

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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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