Illinois General Assembly - Bill Status for SB2985
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 Bill Status of SB2985  93rd General Assembly


Short Description:  USE & OCC TAX-SERVICE CHARGES

Senate Sponsors
Sen. Don Harmon

Last Action
DateChamber Action
  1/11/2005SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/14.1 new
35 ILCS 110/15.1 new
35 ILCS 115/15.1 new
35 ILCS 120/13.1 new


Synopsis As Introduced
Amends 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.

Actions 
DateChamber Action
  2/6/2004SenateFiled with Secretary by Sen. Don Harmon
  2/6/2004SenateFirst Reading
  2/6/2004SenateReferred to Rules
  1/11/2005SenateSession Sine Die

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