97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB0043

 

Introduced 1/27/2011, by Sen. Susan Garrett

 

SYNOPSIS AS INTRODUCED:
 
New Act
30 ILCS 805/8.34 new

    Creates the Taxation Disclosure Act. Provides that the Department of Revenue shall make publicly available an online searchable database of tax rates. Provides that the database should allow citizens and businesses to search for tax rates by zip code or address as well as by clicking through a map of the State. Requires that tax rate calculators be provided on the database. Requires every tax district in the State to report its tax rates annually to the Department. Preempts the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the the
5Taxation Disclosure Act.
 
6    Section 5. Legislative purpose. The intent of the General
7Assembly is to make citizen access to State and local tax rates
8as open, transparent, and publicly accessible as is feasible.
9Increasing the ease of public access to State and local tax
10rates, particularly where the rates are currently available
11from disparate internal government sources but are difficult
12for the public to collect and efficiently aggregate,
13significantly contributes to governmental accountability,
14public participation, and the understanding of the cost of
15government services. Therefore, the General Assembly directs
16the Department to create and maintain a searchable database of
17each tax rate for all taxing districts in the State.
 
18    Section 10. Definitions. As used in this Act, "Department"
19means the Department of Revenue.
 
20    Section 15. Searchable tax rate database. By January 1,
212012, the Department shall make publicly available an online

 

 

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1searchable database of all tax rates in the State for all
2income, property, use and occupation, and business taxes
3imposed by taxing districts and by the State. The information
4shall be aggregated by type of tax and accessible by entering a
5zip code or physical address or both for each residence or
6business. Individual tax levies shall be further broken down
7within each tax rate.
 
8    Section 20. Geographical tax rate map. Along with searching
9for tax rates by zip code or physical address or both for each
10residence or business, searches should be accommodated by
11clicking through a map of the State as a whole and down to the
12level of each taxing district.
 
13    Section 25. Individual tax rate calculator. Tax rate
14calculators shall be provided on the searchable database to
15allow citizens and businesses to calculate their potential
16taxes. Calculators shall be provided at a minimum for property,
17use, occupation, income, and business taxes and shall be
18specific to the rate for the taxing districts in which the
19citizen resides.
 
20    Section 30. Updating database. To facilitate the
21Department's efforts in creating and maintaining a searchable
22database of each tax rate for all taxing districts in the
23State, every taxing district shall report its tax rates

 

 

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1annually to the Department and shall report any changes to its
2tax rates within 30 days of enactment of rate changes.
3    A home rule unit may not regulate disclosure of tax
4information in a manner inconsistent with this Act. This
5Section is a limitation under subsection (i) of Section 6 of
6Article VII of the Illinois Constitution on the concurrent
7exercise by home rule units of powers and functions exercised
8by the State.
 
9    Section 90. The State Mandates Act is amended by adding
10Section 8.34 as follows:
 
11    (30 ILCS 805/8.34 new)
12    Sec. 8.34. Exempt mandate. Notwithstanding Sections 6 and 8
13of this Act, no reimbursement by the State is required for the
14implementation of any mandate created by the Taxation
15Disclosure Act.
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.