State of Illinois
91st General Assembly
Legislation

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91_HB0628

 
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 1        AN  ACT  to  amend  the  Retailers' Occupation Tax Act by
 2    changing Section 11.

 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:

 5        Section  5.  The Retailers' Occupation Tax Act is amended
 6    by changing Section 11 as follows:

 7        (35 ILCS 120/11) (from Ch. 120, par. 450)
 8        Sec. 11.  All information received by the Department from
 9    returns filed under  this  Act,  or  from  any  investigation
10    conducted  under  this Act, shall be confidential, except for
11    official purposes, and  any  person  who  divulges  any  such
12    information in any manner, except in accordance with a proper
13    judicial  order  or  as  otherwise  provided by law, shall be
14    guilty of a Class B misdemeanor.
15        Nothing in this Act prevents the Director of Revenue from
16    publishing or making available to the public  the  names  and
17    addresses  of  persons  filing  returns  under  this  Act, or
18    reasonable statistics concerning the operation of the tax  by
19    grouping  the  contents  of returns so the information in any
20    individual return is not disclosed.
21        Nothing in this Act prevents the Director of Revenue from
22    divulging to the United States Government or  the  government
23    of  any other state, or municipality or any village that does
24    not levy any real property taxes for village  operations  and
25    that  receives more than 60% of its general corporate revenue
26    from taxes under the Use Tax Act, the Service  Use  Tax  Act,
27    the Service Occupation Tax Act, and the Retailers' Occupation
28    Tax  Act,  or  any officer or agency thereof, for exclusively
29    official purposes, information received by the Department  in
30    administering this Act, provided that such other governmental
31    agency  agrees  to  divulge  requested tax information to the
 
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 1    Department.
 2        The Department's furnishing of information derived from a
 3    taxpayer's return or from an  investigation  conducted  under
 4    this  Act  to  the  surety on a taxpayer's bond that has been
 5    furnished to the Department under this Act, either to provide
 6    notice to such surety of its potential  liability  under  the
 7    bond  or,  in  order  to  support the Department's demand for
 8    payment from such surety  under  the  bond,  is  an  official
 9    purpose within the meaning of this Section.
10        The  furnishing  upon  request of information obtained by
11    the  Department  from  returns  filed  under  this   Act   or
12    investigations  conducted  under  this  Act  to  the Illinois
13    Liquor Control Commission for official use is deemed to be an
14    official purpose within the meaning of this Section.
15        Notice to a surety of potential liability  shall  not  be
16    given  unless  the taxpayer has first been notified, not less
17    than 10 days prior thereto, of the Department's intent to  so
18    notify the surety.
19        The  furnishing  upon  request of the Auditor General, or
20    his authorized agents, for official use, of returns filed and
21    information related thereto under this Act is deemed to be an
22    official purpose within the meaning of this Section.
23        Where an appeal or a protest has been filed on behalf  of
24    a  taxpayer,  the furnishing upon request of the attorney for
25    the taxpayer of returns filed by the taxpayer and information
26    related thereto under this Act is deemed to  be  an  official
27    purpose within the meaning of this Section.
28        The  furnishing  of  financial information to a home rule
29    unit that has imposed a tax similar to that imposed  by  this
30    Act  pursuant to its home rule powers, or to any village that
31    does not levy any real property taxes for village  operations
32    and  that  receives  more  than  60% of its general corporate
33    revenue from taxes under the Use Tax Act, the Service Use Tax
34    Act, the Service  Occupation  Tax  Act,  and  the  Retailers'
 
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 1    Occupation  Tax  Act, or to any municipality, upon request of
 2    the Chief Executive thereof, is an  official  purpose  within
 3    the  meaning of this Section,  provided the home rule unit or
 4    the municipality or village  that  does  not  levy  any  real
 5    property  taxes for village operations and that receives more
 6    than 60% of its general corporate revenue  from  taxes  under
 7    the  Use  Tax  Act,  the  Service  Use  Tax  Act, the Service
 8    Occupation Tax Act, and the  Retailers'  Occupation  Tax  Act
 9    agrees in writing to the requirements of this Section.
10        For  a  municipality  village that does not levy any real
11    property taxes for village operations and that receives  more
12    than  60%  of  its general corporate revenue from taxes under
13    the Use Tax Act, Service Use Tax Act, Service Occupation  Tax
14    Act, and Retailers' Occupation Tax Act, the officers eligible
15    to  receive  information from the Department of Revenue under
16    this Section are the chief executive officer village  manager
17    and the chief financial officer of the municipality village.
18        Information   so   provided   shall  be  subject  to  all
19    confidentiality provisions  of  this  Section.   The  written
20    agreement  shall  provide  for  reciprocity,  limitations  on
21    access,    disclosure,    and   procedures   for   requesting
22    information.
23        The Director may make  available  to  any  State  agency,
24    including  the Illinois Supreme Court, which licenses persons
25    to engage  in  any  occupation,  information  that  a  person
26    licensed by such agency has failed to file returns under this
27    Act  or  pay  the tax, penalty and interest shown therein, or
28    has failed to pay any final assessment  of  tax,  penalty  or
29    interest  due  under  this  Act.  The  Director may also make
30    available to  the  Secretary  of  State  information  that  a
31    limited  liability  company,  which  has  filed  articles  of
32    organization  with  the  Secretary  of  State, or corporation
33    which has been issued a certificate of incorporation  by  the
34    Secretary  of State has failed to file returns under this Act
 
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 1    or pay the tax, penalty and interest shown  therein,  or  has
 2    failed  to  pay  any  final  assessment  of  tax,  penalty or
 3    interest due under this Act. An assessment is final when  all
 4    proceedings  in  court  for  review  of  such assessment have
 5    terminated or the time for the  taking  thereof  has  expired
 6    without such proceedings being instituted.
 7        The  Director  shall make available for public inspection
 8    in the Department's principal office and for publication,  at
 9    cost,  administrative decisions issued on or after January 1,
10    1995. These decisions are to be made available in a manner so
11    that the following taxpayer information is not disclosed:
12             (1)  The  names,   addresses,   and   identification
13        numbers of the taxpayer, related entities, and employees.
14             (2)  At  the  sole discretion of the Director, trade
15        secrets or other confidential information  identified  as
16        such by the taxpayer, no later than 30 days after receipt
17        of  an  administrative  decision,  by  such  means as the
18        Department shall provide by rule.
19        The Director shall determine the  appropriate  extent  of
20    the  deletions  allowed  in  paragraph  (2). In the event the
21    taxpayer does not submit deletions, the Director  shall  make
22    only the deletions specified in paragraph (1).
23        The  Director  shall make available for public inspection
24    and publication an administrative decision  within  180  days
25    after  the  issuance of the administrative decision. The term
26    "administrative decision" has the same meaning as defined  in
27    Section  3-101 of Article III of the Code of Civil Procedure.
28    Costs collected under this Section shall be paid into the Tax
29    Compliance and Administration Fund.
30        Nothing contained in this Act shall prevent the  Director
31    from  divulging  information  to  any  person  pursuant  to a
32    request or authorization  made  by  the  taxpayer  or  by  an
33    authorized representative of the taxpayer.
34    (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)

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