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Public Act 098-1058 Public Act 1058 98TH GENERAL ASSEMBLY |
Public Act 098-1058 | HB3885 Enrolled | LRB098 15457 JLK 50487 b |
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| AN ACT concerning revenue.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Retailers' Occupation Tax Act is amended by | changing Section 11 as follows:
| (35 ILCS 120/11) (from Ch. 120, par. 450)
| Sec. 11. All information received by the Department from | returns filed
under this Act, or from any investigation | conducted under this Act, shall
be confidential, except for | official purposes, and any person who divulges
any such | information in any manner, except in accordance with a proper
| judicial order or as otherwise provided by law, shall be guilty | of a Class
B misdemeanor with a fine not to exceed $7,500 .
| Nothing in this Act prevents the Director of Revenue from | publishing or
making available to the public the names and | addresses of persons filing
returns under this Act, or | reasonable statistics concerning the operation
of the tax by | grouping the contents of returns so the information in any
| individual return is not disclosed.
| Nothing in this Act prevents the Director of Revenue from | divulging to
the United States Government or the government of | any other state, or any
village that does not levy any real | property taxes for village operations
and that receives more |
| than 60% of its general corporate revenue from
taxes under the | Use Tax Act, the Service Use Tax Act, the Service
Occupation | Tax Act, and the Retailers' Occupation Tax Act, or any
officer | or agency thereof, for exclusively official purposes, | information
received by the Department in administering this | Act, provided that such
other governmental agency agrees to | divulge requested tax information to
the Department.
| The Department's furnishing of information derived from a | taxpayer's
return or from an investigation conducted under this | Act to the surety on a
taxpayer's bond that has been furnished | to the Department under this Act,
either to provide notice to | such surety of its potential liability under
the bond or, in | order to support the Department's demand for payment from
such | surety under the bond, is an official purpose within the | meaning of
this Section.
| The furnishing upon request of information obtained by the | Department
from returns filed under this Act or investigations | conducted under this
Act to the Illinois Liquor Control | Commission for official use is deemed to
be an official purpose | within the meaning of this Section.
| Notice to a surety of potential liability shall not be | given unless the
taxpayer has first been notified, not less | than 10 days prior thereto, of
the Department's intent to so | notify the surety.
| The furnishing upon request of the Auditor General, or his | authorized agents,
for official use, of returns filed and |
| information related thereto under
this Act is deemed to be an | official purpose within the meaning of this
Section.
| Where an appeal or a protest has been filed on behalf of a | taxpayer, the
furnishing upon request of the attorney for the | taxpayer of returns filed
by the taxpayer and information | related thereto under this Act is deemed
to be an official | purpose within the meaning of this Section.
| The furnishing of financial information to a municipality | home rule unit or non-home rule unit that has
imposed a tax | similar to that imposed by this Act pursuant to
its home rule | powers or the successful passage of a public referendum by a | majority of the registered voters of the community, or to any
| village that does not levy any real property taxes for village | operations
and that receives more than 60% of its general | corporate revenue from
taxes under the Use Tax Act, the Service | Use Tax Act, the Service Occupation
Tax Act, and the Retailers' | Occupation Tax Act , upon request of the Chief
Executive | thereof, is an official purpose within the meaning of this | Section,
provided the municipality home rule unit, non-home | rule unit with referendum approval, or village that does not | levy any real property
taxes for village operations and that | receives more than 60% of its general
corporate revenue from | taxes under the Use Tax Act, the Service Use Tax Act,
the | Service Occupation Tax Act, and the Retailers' Occupation Tax | Act agrees in
writing to the requirements of this Section. | Information provided to municipalities under this paragraph |
| shall be limited to: (1) the business name; (2) the business | address; (3) net revenue distributed to the requesting | municipality that is directly related to the requesting | municipality's local share of the proceeds under the Use Tax | Act, the Service Use Tax Act, the Service Occupation Tax Act, | and the Retailers' Occupation Tax Act, and, if applicable, any | locally imposed retailers' occupation tax or service | occupation tax; and (4) a listing of all businesses within the | requesting municipality by account identification number and | address. On and after July 1, 2015, the furnishing of financial | information to municipalities under this paragraph may be by | electronic means.
| For a village that does not levy any real property taxes | for village
operations and that receives more than 60% of its | general corporate revenue
from taxes under the Use Tax Act, | Service Use Tax Act, Service Occupation Tax
Act, and Retailers' | Occupation Tax Act, the officers eligible to receive
| information from the Department of Revenue under this Section | are the village
manager and the chief financial officer of the | village.
| Information so provided shall be subject to all | confidentiality provisions
of this Section. The written | agreement shall provide for reciprocity,
limitations on | access, disclosure, and procedures for requesting information.
| The Department may make available to the Board of Trustees | of any Metro
East Mass Transit District information contained |
| on transaction reporting
returns required to be filed under | Section 3 of this Act that report sales made
within the | boundary of the taxing authority of that Metro East Mass | Transit
District, as provided in Section 5.01 of the Local Mass | Transit District Act.
The disclosure shall be made pursuant to | a written agreement between the
Department and the Board of | Trustees of a Metro East Mass Transit District,
which is an | official purpose within the meaning of this Section. The | written
agreement between the Department and the Board of | Trustees of a Metro East
Mass Transit District shall provide | for reciprocity, limitations on access,
disclosure, and | procedures for requesting information. Information so provided
| shall be subject to all confidentiality provisions of this | Section.
| The Director may make available to any State agency, | including the
Illinois Supreme Court, which licenses persons to | engage in any occupation,
information that a person licensed by | such agency has failed to file
returns under this Act or pay | the tax, penalty and interest shown therein,
or has failed to | pay any final assessment of tax, penalty or interest due
under | this Act.
The Director may make available to any State agency, | including the Illinois
Supreme
Court, information regarding | whether a bidder, contractor, or an affiliate of a
bidder or
| contractor has failed to collect and remit Illinois Use tax on | sales into
Illinois, or any tax
under this Act or pay the tax, | penalty, and interest shown therein, or has
failed to pay any
|
| final assessment of tax, penalty, or interest due under this | Act, for the
limited purpose of
enforcing bidder and contractor | certifications. The Director may make available
to units
of | local government and school districts that require bidder and | contractor
certifications,
as set forth in Sections 50-11 and | 50-12 of the Illinois Procurement Code,
information
regarding | whether a bidder, contractor, or an affiliate of a bidder or
| contractor has failed
to collect and remit Illinois Use tax on | sales into Illinois, file returns under
this Act, or
pay the | tax, penalty, and interest shown therein, or has failed to pay | any final
assessment
of tax, penalty, or interest due under | this Act, for the limited purpose of
enforcing bidder
and | contractor certifications. For purposes of this Section, the | term
"affiliate" means any
entity that (1) directly, | indirectly, or constructively controls another
entity,
(2) is | directly,
indirectly, or constructively controlled by another | entity, or (3) is subject
to
the control of
a common entity. | For purposes of this Section, an entity controls another
entity
| if it owns,
directly or individually, more than 10% of the | voting securities of that
entity.
As used in
this Section, the | term "voting security" means a security that (1) confers upon
| the holder
the right to vote for the election of members of the | board of directors or
similar governing
body of the business or | (2) is convertible into, or entitles the holder to
receive upon | its
exercise, a security that confers such a right to vote. A | general partnership
interest is a
voting security.
|
| The Director may make available to any State agency, | including the
Illinois
Supreme Court, units of local | government, and school districts, information
regarding
| whether a bidder or contractor is an affiliate of a person who | is not
collecting
and
remitting Illinois Use taxes for the | limited purpose of enforcing bidder and
contractor
| certifications.
| The Director may also make available to the Secretary of | State
information that a limited liability company, which has | filed articles of
organization with the Secretary of State, or | corporation which has been
issued a certificate of | incorporation by the Secretary of State has failed to
file | returns under this Act or pay the tax, penalty and interest | shown therein,
or has failed to pay any final assessment of | tax, penalty or interest due under
this Act. An assessment is | final when all proceedings in court for review of
such | assessment have terminated or the time for the taking thereof | has expired
without such proceedings being instituted.
| The Director shall make available for public inspection in | the Department's
principal office and for publication, at cost, | administrative decisions issued
on or after January 1, 1995. | These decisions are to be made available in a
manner so that | the following taxpayer information is not disclosed:
| (1) The names, addresses, and identification numbers | of the taxpayer,
related entities, and employees.
| (2) At the sole discretion of the Director, trade |
| secrets
or other confidential information identified as | such by the taxpayer, no later
than 30 days after receipt | of an administrative decision, by such means as the
| Department shall provide by rule.
| The Director shall determine the appropriate extent of the | deletions allowed
in paragraph (2). In the event the taxpayer | does not submit deletions, the
Director shall make only the | deletions specified in paragraph (1).
| The Director shall make available for public inspection and | publication an
administrative decision within 180 days after | the issuance of the
administrative decision. The term | "administrative decision" has the same
meaning as defined in | Section 3-101 of Article III of the Code of Civil
Procedure. | Costs collected under this Section shall be paid into the Tax
| Compliance and Administration Fund.
| Nothing contained in this Act shall prevent the Director | from divulging
information to any person pursuant to a request | or authorization made by the
taxpayer or by an authorized | representative of the taxpayer.
| (Source: P.A. 93-25, eff. 6-20-03; 93-939, eff. 8-13-04; | 94-1074, eff. 12-26-06.)
| Section 99. Effective date. This Act takes effect on | January 1, 2015. |
Effective Date: 1/1/2015
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