101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB1452

 

Introduced , by Rep. Avery Bourne

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 655/4  from Ch. 67 1/2, par. 604
20 ILCS 655/4.1
20 ILCS 655/5.1  from Ch. 67 1/2, par. 606
20 ILCS 655/5.2  from Ch. 67 1/2, par. 607
20 ILCS 655/5.3  from Ch. 67 1/2, par. 608
20 ILCS 655/8.1

    Amends the Illinois Enterprise Zone Act. Provides that, in calendar year 2019, the Department of Commerce and Economic Opportunity may certify an additional 25 Enterprise Zones. Provides that, for Enterprise Zones scheduled to expire after January 1, 2024, the application process shall begin 5 years prior to the year in which the Zone expires. Provides that the Department of Commerce and Economic Opportunity may award partial points during the application process if the applicant demonstrates job creation and investment levels below the threshold set forth in the statute. Provides that the Department of Commerce and Economic Opportunity may adjust the scoring for applicants that are located entirely within a county with a population of less than 300,000 if the Department finds that the designation will help to alleviate the effects of poverty and unemployment within the proposed Enterprise Zone. Provides for provisional certification of substantially complete Enterprise Zone applications. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Enterprise Zone Act is amended by
5changing Sections 4, 4.1, 5.1, 5.2, 5.3, and 8.1 as follows:
 
6    (20 ILCS 655/4)  (from Ch. 67 1/2, par. 604)
7    Sec. 4. Qualifications for enterprise zones.
8    (1) An area is qualified to become an enterprise zone
9which:
10        (a) is a contiguous area, provided that a zone area may
11    exclude wholly surrounded territory within its boundaries;
12        (b) comprises a minimum of one-half square mile and not
13    more than 12 square miles, or 15 square miles if the zone
14    is located within the jurisdiction of 4 or more counties or
15    municipalities, in total area, exclusive of lakes and
16    waterways; however, in such cases where the enterprise zone
17    is a joint effort of three or more units of government, or
18    two or more units of government if situated in a township
19    which is divided by a municipality of 1,000,000 or more
20    inhabitants, and where the certification has been in effect
21    at least one year, the total area shall comprise a minimum
22    of one-half square mile and not more than thirteen square
23    miles in total area exclusive of lakes and waterways;

 

 

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1        (c) (blank);
2        (d) (blank);
3        (e) is (1) entirely within a municipality or (2)
4    entirely within the unincorporated areas of a county,
5    except where reasonable need is established for such zone
6    to cover portions of more than one municipality or county
7    or (3) both comprises (i) all or part of a municipality and
8    (ii) an unincorporated area of a county; and
9        (f) meets 3 or more of the following criteria:
10            (1) all or part of the local labor market area has
11        had an annual average unemployment rate of at least
12        120% of the State's annual average unemployment rate
13        for the most recent calendar year or the most recent
14        fiscal year as reported by the Department of Employment
15        Security;
16            (2) designation will result in the development of
17        substantial employment opportunities by creating or
18        retaining a minimum aggregate of 1,000 full-time
19        equivalent jobs due to an aggregate investment of
20        $100,000,000 or more, and will help alleviate the
21        effects of poverty and unemployment within the local
22        labor market area;
23            (3) all or part of the local labor market area has
24        a poverty rate of at least 20% according to the latest
25        federal decennial census, 50% or more of children in
26        the local labor market area participate in the federal

 

 

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1        free lunch program according to reported statistics
2        from the State Board of Education, or 20% or more
3        households in the local labor market area receive food
4        stamps according to the latest federal decennial
5        census;
6            (4) an abandoned coal mine or a brownfield (as
7        defined in Section 58.2 of the Environmental
8        Protection Act) is located in the proposed zone area,
9        or all or a portion of the proposed zone was declared a
10        federal disaster area in the 3 years preceding the date
11        of application;
12            (5) the local labor market area contains a presence
13        of large employers that have downsized over the years,
14        the labor market area has experienced plant closures in
15        the 5 years prior to the date of application affecting
16        more than 50 workers, or the local labor market area
17        has experienced State or federal facility closures in
18        the 5 years prior to the date of application affecting
19        more than 50 workers;
20            (6) based on data from Multiple Listing Service
21        information or other suitable sources, the local labor
22        market area contains a high floor vacancy rate of
23        industrial or commercial properties, vacant or
24        demolished commercial and industrial structures are
25        prevalent in the local labor market area, or industrial
26        structures in the local labor market area are not used

 

 

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1        because of age, deterioration, relocation of the
2        former occupants, or cessation of operation;
3            (7) the applicant demonstrates a substantial plan
4        for using the designation to improve the State and
5        local government tax base, including income, sales,
6        and property taxes, including a plan for disposal of
7        publicly-owned real property by the methods described
8        in Section 10 of this Act;
9            (8) significant public infrastructure is present
10        in the local labor market area in addition to a plan
11        for infrastructure development and improvement;
12            (9) high schools or community colleges located
13        within the local labor market area are engaged in ACT
14        Work Keys, Manufacturing Skills Standard
15        Certification, or other industry-based credentials
16        that prepare students for careers;
17            (10) the change in equalized assessed valuation of
18        industrial and/or commercial properties in the 5 years
19        prior to the date of application is equal to or less
20        than 50% of the State average change in equalized
21        assessed valuation for industrial and/or commercial
22        properties, as applicable, for the same period of time;
23        or
24            (11) the applicant demonstrates a substantial plan
25        for using the designation to encourage: (i)
26        participation by businesses owned by minorities,

 

 

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1        women, and persons with disabilities, as those terms
2        are defined in the Business Enterprise for Minorities,
3        Women, and Persons with Disabilities Act; and (ii) the
4        hiring of minorities, women, and persons with
5        disabilities.
6    As provided in Section 10-5.3 of the River Edge
7Redevelopment Zone Act, upon the expiration of the term of each
8River Edge Redevelopment Zone in existence on the effective
9date of this amendatory Act of the 97th General Assembly, that
10River Edge Redevelopment Zone will become available for its
11previous designee or a new applicant to compete for designation
12as an enterprise zone. No preference for designation will be
13given to the previous designee of the zone.
14    (2) Any criteria established by the Department or by law
15which utilize the rate of unemployment for a particular area
16shall provide that all persons who are not presently employed
17and have exhausted all unemployment benefits shall be
18considered unemployed, whether or not such persons are actively
19seeking employment.
20(Source: P.A. 100-838, eff. 8-13-18.)
 
21    (20 ILCS 655/4.1)
22    Sec. 4.1. Department recommendations.
23    (a) For all applications that qualify under Section 4 of
24this Act, the Department shall issue recommendations by
25assigning a score to each applicant. The scores will be

 

 

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1determined by the Department, based on the extent to which an
2applicant meets the criteria points under subsection (f) of
3Section 4 of this Act. Scores will be determined using the
4following scoring system:
5        (1) Up to 50 points for the extent to which the
6    applicant meets or exceeds the criteria in item (1) of
7    subsection (f) of Section 4 of this Act, with points
8    awarded according to the severity of the unemployment.
9        (2) Up to 50 points for the extent to which the
10    applicant meets or exceeds the criteria in item (2) of
11    subsection (f) of Section 4 of this Act, with points
12    awarded in accordance with the number of jobs created and
13    the aggregate amount of investment promised. The
14    Department may award partial points on a pro rata basis
15    under this paragraph (2) if the applicant demonstrates
16    specific job creation and investment below the thresholds
17    set forth in item (2) of subsection (f) of Section 4.
18        (3) Up to 40 points for the extent to which the
19    applicant meets or exceeds the criteria in item (3) of
20    subsection (f) of Section 4 of this Act, with points
21    awarded in accordance with the severity of the unemployment
22    rate according to the latest federal decennial census.
23        (4) Up to 30 points for the extent to which the
24    applicant meets or exceeds the criteria in item (4) of
25    subsection (f) of Section 4 of this Act, with points
26    awarded in accordance with the severity of the

 

 

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1    environmental impact of the abandoned coal mine,
2    brownfield, or federal disaster area.
3        (5) Up to 50 points for the extent to which the
4    applicant meets or exceeds the criteria in item (5) of
5    subsection (f) of Section 4 of this Act, with points
6    awarded in accordance with the severity of the applicable
7    facility closures or downsizing.
8        (6) Up to 40 points for the extent to which the
9    applicant meets or exceeds the criteria in item (6) of
10    subsection (f) of Section 4 of this Act, with points
11    awarded in accordance with the severity and extent of the
12    high floor vacancy or deterioration.
13        (7) Up to 30 points for the extent to which the
14    applicant meets or exceeds the criteria in item (7) of
15    subsection (f) of Section 4 of this Act, with points
16    awarded in accordance with the extent to which the
17    application addresses a plan to improve the State and local
18    government tax base, including a plan for disposal of
19    publicly-owned real property.
20        (8) Up to 50 points for the extent to which the
21    applicant meets or exceeds the criteria in item (8) of
22    subsection (f) of Section 4 of this Act, with points
23    awarded in accordance with the existence of significant
24    public infrastructure.
25        (9) Up to 40 points for the extent to which the
26    applicant meets or exceeds the criteria in item (9) of

 

 

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1    subsection (f) of Section 4 of this Act, with points
2    awarded in accordance with the extent to which educational
3    programs exist for career preparation.
4        (10) Up to 40 points for the extent to which the
5    applicant meets or exceeds the criteria in item (10) of
6    subsection (f) of Section 4 of this Act, with points
7    awarded according to the severity of the change in
8    equalized assessed valuation.
9        (11) Up to 40 points for the extent to which the
10    applicant meets or exceeds the criteria in item (11) of
11    subsection (f) of Section 4 of this Act.
12        (12) In awarding points under paragraphs (1) through
13    (11), the Department may adjust the scoring for applicants
14    that are located entirely within a county with a population
15    of less than 300,000 if the Department finds that the
16    designation will help to alleviate the effects of poverty
17    and unemployment within the proposed enterprise zone.
18    (b) After assigning a score for each of the individual
19criteria using the point system as described in subsection (a),
20the Department shall then take the sum of the scores for each
21applicant and assign a final score. The Department shall then
22submit this information to the Board, as required in subsection
23(c) of Section 5.2, as its recommendation.
24(Source: P.A. 100-838, eff. 8-13-18.)
 
25    (20 ILCS 655/5.1)  (from Ch. 67 1/2, par. 606)

 

 

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1    Sec. 5.1. Application to Department.
2    (a) A county or municipality which has adopted an ordinance
3designating an area as an enterprise zone shall make written
4application to the Department to have such proposed enterprise
5zone certified by the Department as an Enterprise Zone. The
6application shall include:
7        (i) a certified copy of the ordinance designating the
8    proposed zone;
9        (ii) a map of the proposed enterprise zone, showing
10    existing streets and highways;
11        (iii) an analysis, and any appropriate supporting
12    documents and statistics, demonstrating that the proposed
13    zone area is qualified in accordance with Section 4;
14        (iv) a statement detailing any tax, grant, and other
15    financial incentives or benefits, and any programs, to be
16    provided by the municipality or county to business
17    enterprises within the zone, other than those provided in
18    the designating ordinance, which are not to be provided
19    throughout the municipality or county;
20        (v) a statement setting forth the economic development
21    and planning objectives for the zone;
22        (vi) a statement describing the functions, programs,
23    and services to be performed by designated zone
24    organizations within the zone;
25        (vii) an estimate of the economic impact of the zone,
26    considering all of the tax incentives, financial benefits

 

 

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1    and programs contemplated, upon the revenues of the
2    municipality or county;
3        (viii) a transcript of all public hearings on the zone;
4        (ix) in the case of a joint application, a statement
5    detailing the need for a zone covering portions of more
6    than one municipality or county and a description of the
7    agreement between joint applicants; and
8        (x) such additional information as the Department by
9    regulation may require.
10    (b) The Department may provide for provisional
11certification of substantially complete applications pending
12the receipt of any of the items identified in subsection (a) of
13this Section or any additional information requested by the
14Department.
15(Source: P.A. 82-1019.)
 
16    (20 ILCS 655/5.2)  (from Ch. 67 1/2, par. 607)
17    Sec. 5.2. Department Review of Enterprise Zone
18Applications.
19    (a) All applications which are to be considered and acted
20upon by the Department during a calendar year must be received
21by the Department no later than December 31 of the preceding
22calendar year.
23    Any application received after December 31 of any calendar
24year shall be held by the Department for consideration and
25action during the following calendar year.

 

 

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1    Each enterprise zone application shall include a specific
2definition of the applicant's local labor market area.
3    (a-5) The Department shall, no later than July 31, 2013,
4develop an application process for an enterprise zone
5application. The Department has emergency rulemaking authority
6for the purpose of application development only until 12 months
7after the effective date of this amendatory Act of the 97th
8General Assembly.
9    (b) Upon receipt of an application from a county or
10municipality the Department shall review the application to
11determine whether the designated area qualifies as an
12enterprise zone under Section 4 of this Act.
13    (c) No later than June 30, the Department shall notify all
14applicant municipalities and counties of the Department's
15determination of the qualification of their respective
16designated enterprise zone areas, and shall send qualifying
17applications, including the applicant's scores for items (1)
18through (10) of subsection (a) of Section 4.1 and the
19applicant's final score under that Section, to the Board for
20the Board's consideration, along with supporting documentation
21of the basis for the Department's decision.
22    (d) If any such designated area is found to be qualified to
23be an enterprise zone by the Department under subsection (c) of
24this Section, the Department shall, no later than July 15, send
25a letter of notification to each member of the General Assembly
26whose legislative district or representative district contains

 

 

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1all or part of the designated area and publish a notice in at
2least one newspaper of general circulation within the proposed
3zone area to notify the general public of the application and
4their opportunity to comment. Such notice shall include a
5description of the area and a brief summary of the application
6and shall indicate locations where the applicant has provided
7copies of the application for public inspection. The notice
8shall also indicate appropriate procedures for the filing of
9written comments from zone residents, business, civic and other
10organizations and property owners to the Department. The
11Department and the Board may consider written comments
12submitted pursuant to this Section or any other information
13regarding a pending enterprise zone application submitted
14after the deadline for enterprise zone application and received
15prior to the Board's decision on all pending applications.
16    (e) (Blank).
17    (f) (Blank).
18    (g) (Blank).
19    (h) (Blank).
20(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
 
21    (20 ILCS 655/5.3)  (from Ch. 67 1/2, par. 608)
22    Sec. 5.3. Certification of Enterprise Zones; effective
23date.
24    (a) Certification of Board-approved designated Enterprise
25Zones shall be made by the Department by certification of the

 

 

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1designating ordinance. The Department shall promptly issue a
2certificate for each Enterprise Zone upon approval by the
3Board. The certificate shall be signed by the Director of the
4Department, shall make specific reference to the designating
5ordinance, which shall be attached thereto, and shall be filed
6in the office of the Secretary of State. A certified copy of
7the Enterprise Zone Certificate, or a duplicate original
8thereof, shall be recorded in the office of recorder of deeds
9of the county in which the Enterprise Zone lies.
10    (b) An Enterprise Zone certified prior to January 1, 2016
11or on or after January 1, 2017 shall be effective on January 1
12of the first calendar year after Department certification. An
13Enterprise Zone certified on or after January 1, 2016 and on or
14before December 31, 2016 shall be effective on the date of the
15Department's certification. The Department shall transmit a
16copy of the certification to the Department of Revenue, and to
17the designating municipality or county.
18    Upon certification of an Enterprise Zone, the terms and
19provisions of the designating ordinance shall be in effect, and
20may not be amended or repealed except in accordance with
21Section 5.4.
22    (c) With the exception of Enterprise Zones scheduled to
23expire before December 31, 2018, an Enterprise Zone designated
24before the effective date of this amendatory Act of the 97th
25General Assembly shall be in effect for 30 calendar years, or
26for a lesser number of years specified in the certified

 

 

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1designating ordinance. Notwithstanding the foregoing, any
2Enterprise Zone in existence on the effective date of this
3amendatory Act of the 98th General Assembly that has a term of
420 calendar years may be extended for an additional 10 calendar
5years upon amendment of the designating ordinance by the
6designating municipality or county and submission of the
7ordinance to the Department. The amended ordinance must be
8properly recorded in the Office of Recorder of Deeds of each
9county in which the Enterprise Zone lies. Each Enterprise Zone
10in existence on the effective date of this amendatory Act of
11the 97th General Assembly that is scheduled to expire before
12July 1, 2016 may have its termination date extended until July
131, 2016 upon amendment of the designating ordinance by the
14designating municipality or county extending the termination
15date to July 1, 2016 and submission of the ordinance to the
16Department. The amended ordinance must be properly recorded in
17the Office of Recorder of Deeds of each county in which the
18Enterprise Zone lies. An Enterprise Zone designated on or after
19the effective date of this amendatory Act of the 97th General
20Assembly shall be in effect for a term of 15 calendar years, or
21for a lesser number of years specified in the certified
22designating ordinance. An enterprise zone designated on or
23after the effective date of this amendatory Act of the 97th
24General Assembly shall be subject to review by the Board after
2513 years for an additional 10-year designation beginning on the
26expiration date of the enterprise zone. During the review

 

 

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1process, the Board shall consider the costs incurred by the
2State and units of local government as a result of tax benefits
3received by the enterprise zone. Enterprise Zones shall
4terminate at midnight of December 31 of the final calendar year
5of the certified term, except as provided in Section 5.4.
6    (d) No more than 12 Enterprise Zones may be certified by
7the Department in calendar year 1984, no more than 12
8Enterprise Zones may be certified by the Department in calendar
9year 1985, no more than 13 Enterprise Zones may be certified by
10the Department in calendar year 1986, no more than 15
11Enterprise Zones may be certified by the Department in calendar
12year 1987, and no more than 20 Enterprise Zones may be
13certified by the Department in calendar year 1990. Except as
14otherwise provided, in In other calendar years, no more than 13
15Enterprise Zones may be certified by the Department. In
16calendar year 2019, the Department may certify an additional 25
17Enterprise Zones. The Department may also designate up to 8
18additional Enterprise Zones outside the regular application
19cycle if warranted by the extreme economic circumstances as
20determined by the Department. The Department may also designate
21one additional Enterprise Zone outside the regular application
22cycle if an aircraft manufacturer agrees to locate an aircraft
23manufacturing facility in the proposed Enterprise Zone.
24Notwithstanding any other provision of this Act, no more than
2589 Enterprise Zones may be certified by the Department for the
2610 calendar years commencing with 1983. The 7 additional

 

 

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1Enterprise Zones authorized by Public Act 86-15 shall not lie
2within municipalities or unincorporated areas of counties that
3abut or are contiguous to Enterprise Zones certified pursuant
4to this Section prior to June 30, 1989. The 7 additional
5Enterprise Zones (excluding the additional Enterprise Zone
6which may be designated outside the regular application cycle)
7authorized by Public Act 86-1030 shall not lie within
8municipalities or unincorporated areas of counties that abut or
9are contiguous to Enterprise Zones certified pursuant to this
10Section prior to February 28, 1990. Beginning in calendar year
112004 and until December 31, 2008, one additional enterprise
12zone may be certified by the Department. In any calendar year,
13the Department may not certify more than 3 Zones located within
14the same municipality. The Department may certify Enterprise
15Zones in each of the 10 calendar years commencing with 1983.
16The Department may not certify more than a total of 18
17Enterprise Zones located within the same county (whether within
18municipalities or within unincorporated territory) for the 10
19calendar years commencing with 1983. Thereafter, the
20Department may not certify any additional Enterprise Zones, but
21may amend and rescind certifications of existing Enterprise
22Zones in accordance with Section 5.4.
23    (e) Notwithstanding any other provision of law, if (i) the
24county board of any county in which a current military base is
25located, in part or in whole, or in which a military base that
26has been closed within 20 years of the effective date of this

 

 

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1amendatory Act of 1998 is located, in part or in whole, adopts
2a designating ordinance in accordance with Section 5 of this
3Act to designate the military base in that county as an
4enterprise zone and (ii) the property otherwise meets the
5qualifications for an enterprise zone as prescribed in Section
64 of this Act, then the Department may certify the designating
7ordinance or ordinances, as the case may be.
8    (f) Applications for Enterprise Zones that are scheduled to
9expire in 2016, including Enterprise Zones that have been
10extended until 2016 by this amendatory Act of the 97th General
11Assembly, shall be submitted to the Department no later than
12December 31, 2014. At that time, the Zone becomes available for
13either the previously designated area or a different area to
14compete for designation. No preference for designation as a
15Zone will be given to the previously designated area.
16    For Enterprise Zones that are scheduled to expire on or
17after January 1, 2017 and prior to January 1, 2024, an
18application process shall begin 2 years prior to the year in
19which the Zone expires. At that time, the Zone becomes
20available for either the previously designated area or a
21different area to compete for designation. For Enterprise Zones
22that are scheduled to expire on or after January 1, 2024, an
23application process shall begin 5 years prior to the year in
24which the Zone expires. At that time, the Zone becomes
25available for either the previously designated area or a
26different area to compete for designation. No preference for

 

 

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1designation as a Zone will be given to the previously
2designated area.
3    Each Enterprise Zone that reapplies for certification but
4does not receive a new certification shall expire on its
5scheduled termination date.
6(Source: P.A. 98-109, eff. 7-25-13; 99-615, eff. 7-22-16.)
 
7    (20 ILCS 655/8.1)
8    Sec. 8.1. Accounting.
9    (a) Any business receiving tax incentives due to its
10location within an Enterprise Zone or its designation as a High
11Impact Business must annually report to the Department of
12Revenue information reasonably required by the Department of
13Revenue to enable the Department to verify and calculate the
14total Enterprise Zone or High Impact Business tax benefits for
15property taxes and taxes imposed by the State that are received
16by the business, broken down by incentive category and
17enterprise zone, if applicable. Reports will be due no later
18than May 31 of each year and shall cover the previous calendar
19year. The first report will be for the 2012 calendar year and
20will be due no later than May 31, 2013. Failure to report data
21shall may result in ineligibility to receive incentives. To the
22extent that a business receiving tax incentives has obtained an
23Enterprise Zone Building Materials Exemption Certificate or a
24High Impact Business Building Materials Exemption Certificate,
25that business is required to report those building materials

 

 

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1exemption benefits only under subsection (a-5) of this Section.
2No additional reporting for those building materials exemption
3benefits is required under this subsection (a). In addition, if
4the Department determines that 80% or more of the businesses
5receiving tax incentives because of their location within a
6particular Enterprise Zone failed to submit the information
7required under this subsection (a) to the Department in any
8calendar year, then the Enterprise Zone may be decertified by
9the Department. The Department, in consultation with the
10Department of Revenue, is authorized to adopt rules governing
11ineligibility to receive exemptions, including the length of
12ineligibility. Factors to be considered in determining whether
13a business is ineligible shall include, but are not limited to,
14prior compliance with the reporting requirements, cooperation
15in discontinuing and correcting violations, the extent of the
16violation, and whether the violation was willful or
17inadvertent.
18    (a-5) Each contractor or other entity that has been issued
19an Enterprise Zone Building Materials Exemption Certificate
20under Section 5k of the Retailers' Occupation Tax Act or a High
21Impact Business Building Materials Exemption Certificate under
22Section 5l of the Retailers' Occupation Tax Act shall annually
23report to the Department of Revenue the total value of the
24Enterprise Zone or High Impact Business building materials
25exemption from State taxes. Reports shall contain information
26reasonably required by the Department of Revenue to enable it

 

 

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1to verify and calculate the total tax benefits for taxes
2imposed by the State, and shall be broken down by Enterprise
3Zone. Reports are due no later than May 31 of each year and
4shall cover the previous calendar year. The first report will
5be for the 2013 calendar year and will be due no later than May
631, 2014. Failure to report data may result in revocation of
7the Enterprise Zone Building Materials Exemption Certificate
8or High Impact Business Building Materials Exemption
9Certificate issued to the contractor or other entity.
10    The Department of Revenue is authorized to adopt rules
11governing revocation determinations, including the length of
12revocation. Factors to be considered in revocations shall
13include, but are not limited to, prior compliance with the
14reporting requirements, cooperation in discontinuing and
15correcting violations, and whether the certificate was used
16unlawfully during the preceding year.
17    (b) Each person required to file a return under the Gas
18Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise
19Tax Act, or the Telecommunications Excise Tax Act shall file,
20on or before May 31 of each year, a report with the Department
21of Revenue, in the manner and form required by the Department
22of Revenue, containing information reasonably required by the
23Department of Revenue to enable the Department of Revenue to
24calculate the amount of the deduction for taxes imposed by the
25State that is taken under each Act, respectively, due to the
26location of a business in an Enterprise Zone or its designation

 

 

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1as a High Impact Business. The report shall be itemized by
2business and the business location address.
3    (c) Employers shall report their job creation, retention,
4and capital investment numbers within the zone annually to the
5Department of Revenue no later than May 31 of each calendar
6year. High Impact Businesses shall report their job creation,
7retention, and capital investment numbers to the Department of
8Revenue no later than May 31 of each year.
9    (d) The Department of Revenue will aggregate and collect
10the tax, job, and capital investment data by Enterprise Zone
11and High Impact Business and report this information, formatted
12to exclude company-specific proprietary information, to the
13Department and the Board by August 1, 2013, and by August 1 of
14every calendar year thereafter. The Department will include
15this information in their required reports under Section 6 of
16this Act. The Board shall consider this information during the
17reviews required under subsection (d-5) of Section 5.4 of this
18Act and subsection (c) of Section 5.3 of this Act.
19    (e) The Department of Revenue, in its discretion, may
20require that the reports filed under this Section be submitted
21electronically.
22    (f) The Department of Revenue shall have the authority to
23adopt rules as are reasonable and necessary to implement the
24provisions of this Section.
25(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
 
26    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.