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92_HB0907
LRB9202626TAtm
1 AN ACT concerning taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Retailers' Occupation Tax Act is amended
5 by changing Section 11 as follows:
6 (35 ILCS 120/11) (from Ch. 120, par. 450)
7 Sec. 11. All information received by the Department from
8 returns filed under this Act, or from any investigation
9 conducted under this Act, shall be confidential, except for
10 official purposes, and any person who divulges any such
11 information in any manner, except in accordance with a proper
12 judicial order or as otherwise provided by law, shall be
13 guilty of a Class B misdemeanor.
14 Nothing in this Act prevents the Director of Revenue from
15 publishing or making available to the public the names and
16 addresses of persons filing returns under this Act, or
17 reasonable statistics concerning the operation of the tax by
18 grouping the contents of returns so the information in any
19 individual return is not disclosed.
20 Nothing in this Act prevents the Director of Revenue from
21 divulging to the United States Government or the government
22 of any other state, or municipality or any village that does
23 not levy any real property taxes for village operations and
24 that receives more than 60% of its general corporate revenue
25 from taxes under the Use Tax Act, the Service Use Tax Act,
26 the Service Occupation Tax Act, and the Retailers' Occupation
27 Tax Act, or any officer or agency thereof, for exclusively
28 official purposes, information received by the Department in
29 administering this Act, provided that such other governmental
30 agency agrees to divulge requested tax information to the
31 Department.
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1 The Department's furnishing of information derived from a
2 taxpayer's return or from an investigation conducted under
3 this Act to the surety on a taxpayer's bond that has been
4 furnished to the Department under this Act, either to provide
5 notice to such surety of its potential liability under the
6 bond or, in order to support the Department's demand for
7 payment from such surety under the bond, is an official
8 purpose within the meaning of this Section.
9 The furnishing upon request of information obtained by
10 the Department from returns filed under this Act or
11 investigations conducted under this Act to the Illinois
12 Liquor Control Commission for official use is deemed to be an
13 official purpose within the meaning of this Section.
14 Notice to a surety of potential liability shall not be
15 given unless the taxpayer has first been notified, not less
16 than 10 days prior thereto, of the Department's intent to so
17 notify the surety.
18 The furnishing upon request of the Auditor General, or
19 his authorized agents, for official use, of returns filed and
20 information related thereto under this Act is deemed to be an
21 official purpose within the meaning of this Section.
22 Where an appeal or a protest has been filed on behalf of
23 a taxpayer, the furnishing upon request of the attorney for
24 the taxpayer of returns filed by the taxpayer and information
25 related thereto under this Act is deemed to be an official
26 purpose within the meaning of this Section.
27 The furnishing of financial information to a home rule
28 unit that has imposed a tax similar to that imposed by this
29 Act pursuant to its home rule powers, or to any village that
30 does not levy any real property taxes for village operations
31 and that receives more than 60% of its general corporate
32 revenue from taxes under the Use Tax Act, the Service Use Tax
33 Act, the Service Occupation Tax Act, and the Retailers'
34 Occupation Tax Act, or to any municipality, upon request of
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1 the Chief Executive thereof, is an official purpose within
2 the meaning of this Section, provided the home rule unit or
3 the municipality or village that does not levy any real
4 property taxes for village operations and that receives more
5 than 60% of its general corporate revenue from taxes under
6 the Use Tax Act, the Service Use Tax Act, the Service
7 Occupation Tax Act, and the Retailers' Occupation Tax Act
8 agrees in writing to the requirements of this Section.
9 For a municipality village that does not levy any real
10 property taxes for village operations and that receives more
11 than 60% of its general corporate revenue from taxes under
12 the Use Tax Act, Service Use Tax Act, Service Occupation Tax
13 Act, and Retailers' Occupation Tax Act, the officers eligible
14 to receive information from the Department of Revenue under
15 this Section are the chief executive officer village manager
16 and the chief financial officer of the municipality village.
17 Information so provided shall be subject to all
18 confidentiality provisions of this Section. The written
19 agreement shall provide for reciprocity, limitations on
20 access, disclosure, and procedures for requesting
21 information.
22 The Director may make available to any State agency,
23 including the Illinois Supreme Court, which licenses persons
24 to engage in any occupation, information that a person
25 licensed by such agency has failed to file returns under this
26 Act or pay the tax, penalty and interest shown therein, or
27 has failed to pay any final assessment of tax, penalty or
28 interest due under this Act. The Director may also make
29 available to the Secretary of State information that a
30 limited liability company, which has filed articles of
31 organization with the Secretary of State, or corporation
32 which has been issued a certificate of incorporation by the
33 Secretary of State has failed to file returns under this Act
34 or pay the tax, penalty and interest shown therein, or has
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1 failed to pay any final assessment of tax, penalty or
2 interest due under this Act. An assessment is final when all
3 proceedings in court for review of such assessment have
4 terminated or the time for the taking thereof has expired
5 without such proceedings being instituted.
6 The Director shall make available for public inspection
7 in the Department's principal office and for publication, at
8 cost, administrative decisions issued on or after January 1,
9 1995. These decisions are to be made available in a manner so
10 that the following taxpayer information is not disclosed:
11 (1) The names, addresses, and identification
12 numbers of the taxpayer, related entities, and employees.
13 (2) At the sole discretion of the Director, trade
14 secrets or other confidential information identified as
15 such by the taxpayer, no later than 30 days after receipt
16 of an administrative decision, by such means as the
17 Department shall provide by rule.
18 The Director shall determine the appropriate extent of
19 the deletions allowed in paragraph (2). In the event the
20 taxpayer does not submit deletions, the Director shall make
21 only the deletions specified in paragraph (1).
22 The Director shall make available for public inspection
23 and publication an administrative decision within 180 days
24 after the issuance of the administrative decision. The term
25 "administrative decision" has the same meaning as defined in
26 Section 3-101 of Article III of the Code of Civil Procedure.
27 Costs collected under this Section shall be paid into the Tax
28 Compliance and Administration Fund.
29 Nothing contained in this Act shall prevent the Director
30 from divulging information to any person pursuant to a
31 request or authorization made by the taxpayer or by an
32 authorized representative of the taxpayer.
33 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)