USE & OCC TAX-SERVICE CHARGES Senate SponsorsSen. Don Harmon 1/11/2005SenateSession Sine Die 35 ILCS 105/14.1 new35 ILCS 110/15.1 new35 ILCS 115/15.1 new35 ILCS 120/13.1 newAmends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a penalty in the amount of 200% of any amount of the proceeds of mandatory service charges separately stated on customers' bills for purchase and consumption of food and beverages, to the extent that the proceeds of the service charge are not turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting, or cleaning up the food or beverage function with respect to which the service charge is imposed. Effective January 1, 2005. 2/6/2004SenateFiled with Secretary by Sen. Don Harmon 2/6/2004SenateFirst Reading 2/6/2004SenateReferred to Rules 1/11/2005SenateSession Sine Die