UTILITIES-LOCAL TAX AUDITS Senate SponsorsSen. Pamela J. Althoff House Sponsors(Rep. Susana A. Mendoza-Anthony DeLuca-Roger L. Eddy-Mike Bost-Linda Chapa LaVia, Annazette Collins, Patrick J. Verschoore, Robert Rita, André M. Thapedi, Daniel V. Beiser, Luis Arroyo, Brandon W. Phelps, Paul D. Froehlich, Elizabeth Hernandez, Cynthia Soto, Joseph M. Lyons, Daniel J. Burke, Maria Antonia Berrios, Ed Sullivan, Jr., Lisa M. Dugan and Esther Golar) 8/3/2010SenatePublic Act . . . . . . . . . 96-1422 35 ILCS 645/5-535 ILCS 645/5-10 new50 ILCS 45/1050 ILCS 45/3555 ILCS 5/5-1095.1 new65 ILCS 5/8-11-2.5 new65 ILCS 5/11-42-11.05 newAmends the Electricity Infrastructure Maintenance Fee Law and the Illinois Municipal Code. Authorizes municipalities that impose certain taxes or fees on or collected by public utilities to conduct audits of those utilities to determine the accuracy of the taxes or fees paid to the municipality. Sets forth procedures under which a municipality may collect information from a public utility that is necessary to perform an audit. Sets forth procedures concerning the audit findings, liability for errors, penalties, confidentiality, and exemptions. Provides that a municipality may audit a community antenna television system operator franchised by the municipality to provide video services. Sets forth the procedures concerning the audit. Amends the Local Government Taxpayers' Bill of Rights Act. Limits the authority of municipalities (including home rule municipalities) to impose penalties with respect to certain taxes imposed under the Illinois Municipal Code or with respect to the municipal electricity infrastructure maintenance fee. Amends the Counties Code. Provides that a county may audit a community antenna television system operator franchised by the county to provide video services. Sets forth the procedures concerning the audit. Sets forth procedures concerning the audit findings, liability for errors, and confidentiality. Contains other provisions. Effective immediately.Senate Committee Amendment No. 1 Further amends the Counties Code and the Illinois Municipal Code. Adds statewide franchise holders under specified circumstances to the definition of "CATV operators". Provides that a county or municipality that has imposed a franchise fee under specified circumstances may, subject to the limitations and protections stated in the Local Government Taxpayers' Bill of Rights Act (instead of the Local Government Taxpayers' Bill of Rights Act and certain provisions of the Cable and Video Customer Protection Law), request information from a CATV operator to perform an audit.Fiscal Note (Dept. of Revenue) SB 2612 will have no fiscal impact on State revenues. Home Rule Note (Dept. of Commerce & Economic Opportunity) HB 2612 does pre-empt home rule authority. House Floor Amendment No. 2 Deletes reference to:35 ILCS 645/5-5Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Deletes provisions concerning municipal electricity infrastructure maintenance fees. Provides that under specified circumstances, a county or municipality may conduct an audit of a community antenna television system (CATV) operator's franchise fees (instead of gross revenues) derived from the provision of cable and video services. Provides that the provisions authorizing a county or municipality to conduct an audit of a CATV operator's franchise fees do not apply to any action that was commenced, to any complaint that was filed, or to any audit that was commenced before the effective date of the amendatory Act. Provides that the provisions also do not apply to any franchise agreement that was entered into before the effective date of the amendatory Act unless the franchise agreement contains audit provisions but no specifics regarding audit procedures. Makes changes in provisions requiring a municipality to notify an electricity deliverer of an error by the electricity deliverer in the amount of fees collected or paid by the electricity deliverer. Makes changes in provisions requiring a municipality to notify a public utility of an error by the public utility in the amount of taxes paid by the public utility. Exempts municipalities having a population of more than 1,000,000 from the provisions that are otherwise applicable to municipalities. Effective immediately. 1/21/2010SenateFiled with Secretary by Sen. Pamela J. Althoff 1/21/2010SenateFirst Reading 1/21/2010SenateReferred to Assignments 2/10/2010SenateAssigned to Energy 3/1/2010SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Pamela J. Althoff 3/1/2010SenateSenate Committee Amendment No. 1 Referred to Assignments 3/2/2010SenateSenate Committee Amendment No. 1 Assignments Refers to Energy 3/3/2010SenateSenate Committee Amendment No. 1 Adopted 3/3/2010SenateDo Pass as Amended Energy; 013-000-000 3/3/2010SenatePlaced on Calendar Order of 2nd Reading March 4, 2010 3/15/2010SenateSecond Reading 3/15/2010SenatePlaced on Calendar Order of 3rd Reading March 16, 2010 3/18/2010SenateThird Reading - Passed; 054-000-000 3/18/2010HouseArrived in House 3/18/2010HouseChief House Sponsor Rep. Anthony DeLuca 3/18/2010HouseAdded Alternate Chief Co-Sponsor Rep. Jack D. Franks 3/18/2010HousePlaced on Calendar Order of First Reading 3/18/2010HouseFirst Reading 3/18/2010HouseReferred to Rules Committee 3/18/2010HouseAdded Alternate Chief Co-Sponsor Rep. Maria Antonia Berrios 3/18/2010HouseAdded Alternate Chief Co-Sponsor Rep. Luis Arroyo 3/18/2010HouseAdded Alternate Chief Co-Sponsor Rep. Brandon W. Phelps 3/18/2010HouseAdded Alternate Co-Sponsor Rep. Annazette Collins 3/24/2010HouseAdded Alternate Co-Sponsor Rep. Mike Bost 3/26/2010HouseAdded Alternate Co-Sponsor Rep. Roger L. Eddy 4/8/2010HouseAssigned to Public Utilities Committee 4/20/2010HouseDo Pass / Short Debate Public Utilities Committee; 011-000-000 4/21/2010HousePlaced on Calendar 2nd Reading - Short Debate 4/22/2010HouseSecond Reading - Short Debate 4/22/2010HousePlaced on Calendar Order of 3rd Reading - Short Debate 4/29/2010HouseRecalled to Second Reading - Short Debate 4/29/2010HouseHeld on Calendar Order of Second Reading - Short Debate 4/29/2010HouseFiscal Note Requested by Rep. Rosemary Mulligan 4/29/2010HouseHome Rule Note Requested by Rep. Rosemary Mulligan 4/29/2010HouseAdded Alternate Co-Sponsor Rep. Patrick J. Verschoore 4/29/2010HouseAdded Alternate Co-Sponsor Rep. Robert Rita 4/29/2010HouseAdded Alternate Co-Sponsor Rep. André M. Thapedi 4/30/2010HouseFiscal Note Filed 5/3/2010HouseHome Rule Note Filed 5/3/2010HouseAlternate Chief Co-Sponsor Removed Rep. Jack D. Franks 5/4/2010HouseAlternate Chief Sponsor Changed to Rep. Susana A. Mendoza 5/4/2010HouseAlternate Chief Co-Sponsor Removed Rep. Maria Antonia Berrios 5/4/2010HouseAlternate Chief Co-Sponsor Removed Rep. Luis Arroyo 5/4/2010HouseAlternate Chief Co-Sponsor Removed Rep. Brandon W. Phelps 5/4/2010HouseAdded Alternate Chief Co-Sponsor Rep. Anthony DeLuca 5/4/2010HouseAdded Alternate Chief Co-Sponsor Rep. Roger L. Eddy 5/4/2010HouseAdded Alternate Chief Co-Sponsor Rep. Mike Bost 5/4/2010HouseAlternate Co-Sponsor Removed Rep. Mike Bost 5/4/2010HouseAlternate Co-Sponsor Removed Rep. Roger L. Eddy 5/4/2010HouseAdded Alternate Chief Co-Sponsor Rep. Linda Chapa LaVia 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Daniel V. Beiser 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Luis Arroyo 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Brandon W. Phelps 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Paul D. Froehlich 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Elizabeth Hernandez 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Cynthia Soto 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Joseph M. Lyons 5/4/2010HouseAdded Alternate Co-Sponsor Rep. Daniel J. Burke 5/5/2010HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Susana A. Mendoza 5/5/2010HouseHouse Floor Amendment No. 1 Referred to Rules Committee 5/5/2010HouseAdded Alternate Co-Sponsor Rep. Maria Antonia Berrios 5/5/2010HouseAdded Alternate Co-Sponsor Rep. Ed Sullivan, Jr. 5/5/2010HouseAdded Alternate Co-Sponsor Rep. Lisa M. Dugan 5/6/2010HouseHouse Floor Amendment No. 1 Rules Refers to Public Utilities Committee 5/6/2010HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Susana A. Mendoza 5/6/2010HouseHouse Floor Amendment No. 2 Referred to Rules Committee 5/6/2010HouseHouse Floor Amendment No. 2 Rules Refers to Public Utilities Committee 5/6/2010HouseHouse Floor Amendment No. 2 Recommends Be Adopted Public Utilities Committee; 011-000-000 5/7/2010HouseHouse Floor Amendment No. 2 Adopted by Voice Vote 5/7/2010HousePlaced on Calendar Order of 3rd Reading - Short Debate 5/7/2010HouseThird Reading - Short Debate - Passed 085-033-000 5/7/2010HouseHouse Floor Amendment No. 1 Tabled Pursuant to Rule 40(a) 5/7/2010HouseAdded Alternate Co-Sponsor Rep. Esther Golar 5/7/2010SenateSecretary's Desk - Concurrence House Amendment(s) 2 5/7/2010SenatePlaced on Calendar Order of Concurrence House Amendment(s) 2 - May 7, 2010 5/7/2010SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Pamela J. Althoff 5/7/2010SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments 5/7/2010SenateHouse Floor Amendment No. 2 Motion to Concur Assignments Referred to Executive 5/7/2010SenateHouse Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Executive; 012-000-000 5/7/2010SenateHouse Floor Amendment No. 2 Senate Concurs 056-000-000 5/7/2010SenatePassed Both Houses 6/4/2010SenateSent to the Governor 8/3/2010SenateGovernor Approved 8/3/2010SenateEffective Date August 3, 2010 8/3/2010SenatePublic Act . . . . . . . . . 96-1422