Illinois 96th Regular Session Status: Enacted

SB 82 — UTILITIES-LOCAL TAX AUDITS

Last action — Public Act . . . . . . . . . 96-1356

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 30, 2009. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    0 primary, 1 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Amends the Electricity Infrastructure Maintenance Fee Law and the Illinois Municipal Code. Authorizes municipalities that impose certain taxes or fees on or collected by public utilities to conduct audits of those utilities to determine the accuracy of the taxes or fees paid to the municipality. Sets forth procedures under which a municipality may collect information from a public utility that is necessary to perform an audit. Sets forth procedures concerning the audit findings, liability for errors, penalties, confidentiality, and exemptions. Amends the Local Government Taxpayers' Bill of Rights Act. Limits the authority of municipalities (including home rule municipalities) to impose penalties with respect to certain taxes imposed under the Illinois Municipal Code or with respect to the municipal electricity infrastructure maintenance fee. Effective immediately.

Bill Text

What changed in the latest version

204 added · 407 removed

Plain-language change summary

In the latest version of SB 82, a section regarding fees for recording deeds and real estate instruments has been clarified and slightly adjusted, ensuring that the fees remain consistent across the board, with specific rates for initial pages and additional pages. Importantly, the bill also removed provisions related to an electricity infrastructure maintenance fee, simplifying the focus on recording fees rather than electricity-related charges. These changes matter because they streamline the recording fee structure for real estate transactions, making it easier for county officials and the public to understand the costs involved, while also eliminating potentially confusing regulations on electricity delivery fees.

→
Previous
Latest
SB0082 Engrossed LRB096 03320 RLJ 13341 b AN ACT concerning local government.
SB0082 Enrolled LRB096 03320 RLJ 13341 b AN ACT concerning local government.
The Electricity Infrastructure Maintenance Fee Law is amended by changing Section 5-5 and by adding Section 5-10 as follows:
The Counties Code is amended by changing Section 3-5018 as follows:
(35 ILCS 645/5-5) Sec.
(55 ILCS 5/3-5018) (from Ch.
5-5.
34, par.
Municipal electricity infrastructure maintenance fee.
3-5018) Sec.
(a) Any municipality that on the effective date of this Law had in effect a franchise agreement with an electricity deliverer may impose an infrastructure maintenance fee upon electricity deliverers, as compensation for granting electricity deliverers the privilege of using public rights of way, in an amount specified in subsection (b) of this Section.
3-5018.
If more than one electricity deliverer is responsible for the delivery of the same electricity to the same consumer, the fee related to that electricity shall be imposed upon the electricity deliverer who last physically uses the public way for delivery of that electricity prior to its consumption.
Fees.
(b) (1) In municipalities with a population greater than 500,000, the amount of the infrastructure maintenance fee imposed under this Section shall not exceed the following SB0082 Engrossed - 2 - LRB096 03320 RLJ 13341 b maximum rates for kilowatt-hours delivered within the municipality to each purchaser:
The recorder elected as provided for in this Division shall receive such fees as are or may be provided for him or her by law, in case of provision therefor:
(i) For the first 2,000 kilowatt-hours of electricity used or consumed in a month:
otherwise he or she shall receive the same fees as are or may be provided in this Section, except when increased by county ordinance pursuant to the provisions of this Section, to be paid to the county clerk for his or her services in the office of recorder for like services.
0.53 cents per kilowatt-hour;
For recording deeds or other instruments, $12 for the first 4 pages thereof, plus $1 for each additional page thereof, plus $1 for each additional document number therein noted.
(ii) For the next 48,000 kilowatt-hours of electricity used or consumed in a month:
The aggregate minimum fee for recording any one instrument shall not be less than $12.
0.35 cents per kilowatt-hour;
For recording deeds or other instruments wherein the premises affected thereby are referred to by document number and not by legal description, a fee of $1 in addition to that hereinabove referred to for each document number therein noted.
(iii) For the next 50,000 kilowatt-hours of electricity used or consumed in a month:
SB0082 Enrolled - 2 - LRB096 03320 RLJ 13341 b For recording assignments of mortgages, leases or liens, $12 for the first 4 pages thereof, plus $1 for each additional page thereof.
0.31 cents per kilowatt-hour;
However, except for leases and liens pertaining to oil, gas and other minerals, whenever a mortgage, lease or lien assignment assigns more than one mortgage, lease or lien document, a $7 fee shall be charged for the recording of each such mortgage, lease or lien document after the first one.
(iv) For the next 400,000 kilowatt-hours of electricity used or consumed in a month:
For recording maps or plats of additions or subdivisions approved by the county or municipality (including the spreading of the same of record in map case or other proper books) or plats of condominiums, $50 for the first page, plus $1 for each additional page thereof except that in the case of recording a single page, legal size 8 1/2 x 14, plat of survey in which there are no more than two lots or parcels of land, the fee shall be $12.
0.305 cents per kilowatt-hour;
In each county where such maps or plats are to be recorded, the recorder may require the same to be accompanied by such number of exact, true and legible copies thereof as the recorder deems necessary for the efficient conduct and operation of his or her office.
(v) For the next 500,000 kilowatt-hours of electricity used or consumed in a month:
For non-certified copies of records, an amount not to exceed one-half of the amount provided in this Section for certified copies, according to a standard scale of fees, established by county ordinance and made public.
0.30 cents per kilowatt-hour;
The provisions of this paragraph shall not be applicable to any person or entity who obtains non-certified copies of records in the following manner:
(vi) For the next 2,000,000 kilowatt-hours of electricity used or consumed in a month:
(i) in bulk for all documents recorded on any SB0082 Enrolled - 3 - LRB096 03320 RLJ 13341 b given day in an electronic or paper format for a negotiated amount less than the amount provided for in this paragraph for non-certified copies, (ii) under a contractual relationship with the recorder for a negotiated amount less than the amount provided for in this paragraph for non-certified copies, or (iii) by means of Internet access pursuant to Section 5-1106.1.
0.28 cents per kilowatt-hour;
For certified copies of records, the same fees as for recording, but in no case shall the fee for a certified copy of a map or plat of an addition, subdivision or otherwise exceed $10.
(vii) For the next 2,000,000 kilowatt-hours of electricity used or consumed in a month:
Each certificate of such recorder of the recording of the deed or other writing and of the date of recording the same signed by such recorder, shall be sufficient evidence of the recording thereof, and such certificate including the indexing of record, shall be furnished upon the payment of the fee for recording the instrument, and no additional fee shall be allowed for the certificate or indexing.
0.275 cents per kilowatt-hour;
The recorder shall charge an additional fee, in an amount equal to the fee otherwise provided by law, for recording a document (other than a document filed under the Plat Act or the Uniform Commercial Code) that does not conform to the following standards:
(viii) For the next 5,000,000 kilowatt-hours of electricity used or consumed in a month:
(1) The document shall consist of one or more individual sheets measuring 8.5 inches by 11 inches, not permanently bound and not a continuous form.
0.27 cents per kilowatt-hour;
Graphic SB0082 Enrolled - 4 - LRB096 03320 RLJ 13341 b displays accompanying a document to be recorded that measure up to 11 inches by 17 inches shall be recorded without charging an additional fee.
(ix) For the next 10,000,000 kilowatt-hours used or consumed in a month:
(2) The document shall be legibly printed in black ink, by hand, type, or computer.
0.265 cents per kilowatt-hour;
Signatures and dates may be in contrasting colors if they will reproduce clearly.
(x) For all kilowatt-hours of electricity in excess of SB0082 Engrossed - 3 - LRB096 03320 RLJ 13341 b 20,000,000 kilowatt-hours used or consumed in a month:
(3) The document shall be on white paper of not less than 20-pound weight and shall have a clean margin of at least one-half inch on the top, the bottom, and each side.
0.26 cents per kilowatt-hour.
Margins may be used for non-essential notations that will not affect the validity of the document, including but not limited to form numbers, page numbers, and customer notations.
(2) In municipalities with a population of 500,000 or less, the amount of the infrastructure maintenance fee imposed under this Section shall be imposed based on the kilowatt-hour categories set forth above and shall be calculated on a monthly basis for kilowatt-hours of electricity delivered to each purchaser;
(4) The first page of the document shall contain a blank space, measuring at least 3 inches by 5 inches, from the upper right corner.
provided, that if, immediately prior to imposing an infrastructure maintenance fee, such municipality receives franchise fees, permit fees, free electrical service, or other forms of compensation pursuant to an existing franchise agreement, the rates established for these kilowatt-hour categories for such infrastructure maintenance fee during the term of the franchise agreement shall not exceed rates reasonably calculated, at the time such infrastructure maintenance fee is initially imposed, to generate an amount of revenue equivalent to the value of the compensation received or provided under the franchise agreement.
(5) The document shall not have any attachment stapled or otherwise affixed to any page.
(3) Notwithstanding any other provision of this subsection (b), a fee shall not be imposed if and to the extent that imposition or collection of the fee would violate the Constitution or statutes of the United States or the statutes or Constitution of the State of Illinois.
A document that does not conform to these standards shall not be recorded except upon payment of the additional fee required under this paragraph.
(c) Any electricity deliverer may collect the amount of a fee imposed under this Section from the purchaser using or consuming the electricity with respect to which the fee was SB0082 Engrossed - 4 - LRB096 03320 RLJ 13341 b imposed.
This paragraph, as amended by this amendatory Act of 1995, applies only to documents dated after the effective date of this amendatory Act of 1995.
The fee may be collected by the electricity deliverer from the purchaser as a separately stated charge on the purchaser's bills or in any other manner permitted from time to time by law or by the electricity deliverer's tariffs.
The county board of any county may provide for an additional charge of $3 for filing every instrument, paper, or notice for record, (1) in order to defray the cost of SB0082 Enrolled - 5 - LRB096 03320 RLJ 13341 b converting the county recorder's document storage system to computers or micrographics and (2) in order to defray the cost of providing access to records through the global information system known as the Internet.
The electricity deliverer shall be allowed credit for any portion of the fee related to deliveries of electricity the charges for which are written off as uncollectible, provided, that if such charges are thereafter collected, the electricity deliverer shall be obligated to pay such fee.
A special fund shall be set up by the treasurer of the county and such funds collected pursuant to Public Act 83-1321 shall be used (1) for a document storage system to provide the equipment, materials and necessary expenses incurred to help defray the costs of implementing and maintaining such a document records system and (2) for a system to provide electronic access to those records.
For purposes of this Section, any partial payment not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
The county board of any county that provides and maintains a countywide map through a Geographic Information System (GIS) may provide for an additional charge of $3 for filing every instrument, paper, or notice for record (1) in order to defray the cost of implementing or maintaining the county's Geographic Information System and (2) in order to defray the cost of providing electronic access to the county's Geographic Information System records.
No ordinance imposing the fee authorized by this Section with respect to the kilowatt-hours delivered to non-residential customers shall be effective until October 1, 1999.
Of that amount, $2 must be deposited into a special fund set up by the treasurer of the county, and any moneys collected pursuant to this amendatory Act of the 91st General Assembly and deposited into that fund must be used solely for the equipment, materials, and necessary expenses incurred in implementing and maintaining a Geographic Information System and in order to defray the cost of providing electronic access to the county's Geographic Information SB0082 Enrolled - 6 - LRB096 03320 RLJ 13341 b System records.
For purposes of this Law, the period of time from the effective date of this Law through and including September 30, 1999 shall be referred to as the "Initial Period." (d) As between the electricity deliverer and the municipality, the fee authorized by this Section shall be collected, enforced, and administered by the municipality imposing the fee.
The remaining $1 must be deposited into the recorder's special funds created under Section 3-5005.4.
Any municipality adopting an ordinance imposing an infrastructure maintenance fee under this Law shall give written notice to each electricity deliverer subject to the fee not less than 60 days prior to the date the fee is imposed.
The recorder may, in his or her discretion, use moneys in the funds created under Section 3-5005.4 to defray the cost of implementing or maintaining the county's Geographic Information System and to defray the cost of providing electronic access to the county's Geographic Information System records.
(e) A municipality may not impose, under (i) any ordinance SB0082 Engrossed - 5 - LRB096 03320 RLJ 13341 b imposing an infrastructure maintenance fee under this Law or (ii) its franchise agreement with the electricity deliverer, any penalty with respect to the infrastructure maintenance fees permitted under this Law, except as that penalty would be permitted under Sections 50, 55, and 60 of the Local Government Taxpayers' Bill of Rights Act if the word "fee" were substituted for the word "tax" each time it appears in those Sections (except where the word tax appears immediately before the word "administrator").
The recorder shall collect a $10 Rental Housing Support Program State surcharge for the recordation of any real estate-related document.
Payment of the Rental Housing Support Program State surcharge shall be evidenced by a receipt that shall be marked upon or otherwise affixed to the real estate-related document by the recorder.
Show all 148 changed rows (108 more)
Previous
Latest
The form of this receipt shall be prescribed by the Department of Revenue and the receipts shall be issued by the Department of Revenue to each county recorder.
The recorder shall not collect the Rental Housing Support Program State surcharge from any State agency, any unit of local government or any school district.
One dollar of each surcharge shall be retained by the county in which it was collected.
This dollar shall be deposited into the county's general revenue fund.
Fifty cents of that amount shall be used for the costs of administering the Rental Housing Support Program State surcharge and any other lawful expenditures for the operation of the office of the SB0082 Enrolled - 7 - LRB096 03320 RLJ 13341 b recorder and may not be appropriated or expended for any other purpose.
The amounts available to the recorder for expenditure from the surcharge shall not offset or reduce any other county appropriations or funding for the office of the recorder.
On the 15th day of each month, each county recorder shall report to the Department of Revenue, on a form prescribed by the Department, the number of real estate-related documents recorded for which the Rental Housing Support Program State surcharge was collected.
Each recorder shall submit $9 of each surcharge collected in the preceding month to the Department of Revenue and the Department shall deposit these amounts in the Rental Housing Support Program Fund.
Subject to appropriation, amounts in the Fund may be expended only for the purpose of funding and administering the Rental Housing Support Program.
For purposes of this Section, "real estate-related document" means that term as it is defined in Section 7 of the Rental Housing Support Program Act.
The foregoing fees allowed by this Section are the maximum fees that may be collected from any officer, agency, department or other instrumentality of the State.
The county board may, however, by ordinance, increase the fees allowed by this Section and collect such increased fees from all persons and entities other than officers, agencies, departments and other instrumentalities of the State if the increase is justified by an acceptable cost study showing that the fees allowed by this Section are not sufficient to cover the cost of providing the SB0082 Enrolled - 8 - LRB096 03320 RLJ 13341 b service.
Regardless of any other provision in this Section, the maximum fee that may be collected from the Department of Revenue for filing or indexing a lien, certificate of lien release or subordination, or any other type of notice or other documentation affecting or concerning a lien is $5.
Regardless of any other provision in this Section, the maximum fee that may be collected from the Department of Revenue for indexing each additional name in excess of one for any lien, certificate of lien release or subordination, or any other type of notice or other documentation affecting or concerning a lien is $1.
A statement of the costs of providing each service, program and activity shall be prepared by the county board.
All supporting documents shall be public record and subject to public examination and audit.
All direct and indirect costs, as defined in the United States Office of Management and Budget Circular A-87, may be included in the determination of the costs of each service, program and activity.
90-561, eff.
93-256, eff.
8-1-98.) (35 ILCS 645/5-10 new) Sec.
7-22-03;
5-10.
94-118, eff.
Municipal tax review;
7-5-05.) Section 99.
requests for information.
(a) A municipality may conduct an audit of fees under this Act to determine the accuracy of the fees paid by an electricity deliverer.
(b) Not more than once every 2 years, a municipality that has imposed a fee under this Law may, subject to the limitations and protections stated in Section 16-122 of the Public Utilities Act, request any information from an electricity deliverer that the municipality reasonably requires in order to perform an audit under subsection (a).
The information that may be requested by the municipality includes, without limitation:
(1) in an electronic format, the database used by the electricity deliverer to determine the amount due to the SB0082 Engrossed - 6 - LRB096 03320 RLJ 13341 b municipality;
provided, however, that, if the municipality has requested customer-specific billing, usage, and load shape data from an electricity deliverer that is an electric utility and has not provided the electric utility with the verifiable authorization required by Section 16-122 of the Public Utilities Act, then the electric utility shall remove from the database all customer-specific billing, usage, and load shape data before providing it to the municipality;
and (2) in a format used by the public utility in the ordinary course of its business, summary data, as needed by the municipality, to determine the unit consumption by providing the gross kilowatt-hours or other units of measurement subject to the fee imposed by this Law within the municipal jurisdiction.
(c) Each electricity deliverer must provide the information requested under subsection (b) within:
(1) 60 days after the date of the request if the population of the requesting municipality is 500,000 or less;
or (2) 90 days after the date of the request if the population of the requesting municipality exceeds 500,000.
The time in which an electricity deliverer must provide the information requested under subsection (b) may be extended by an agreement between the municipality and the electricity deliverer.
If an electricity deliverer receives, during a SB0082 Engrossed - 7 - LRB096 03320 RLJ 13341 b single month, information requests from more than 2 municipalities, or the aggregate population of the requesting municipalities is 100,000 customers or more, the electricity deliverer is entitled to an additional 30 days to respond to those requests.
The Illinois Department of Revenue may grant the electricity deliverer additional extensions to respond.
(d) If an audit by the municipality or its agents finds an error by the electricity deliverer in the amount of fees paid by the electricity deliverer, then the municipality must notify the electricity deliverer of the error.
Any such notice must be made by the municipality no later than 4 years after the date the fee required to be paid under this Law was due or any lesser period of time that may be specified in the municipal ordinance imposing the fee.
Upon such a notice, the electricity deliverer must submit a written response within 60 days after the date the notice was postmarked stating that it has corrected the error or stating the reason that the error is inapplicable or inaccurate.
The municipality then has 60 days after the receipt of the electricity deliverer's response to review and contest the conclusion of the electricity deliverer.
If the parties are unable to agree on the disposition of the audit findings within 120 days after the notification of the error to the electricity deliverer, then either party may submit the matter to the Illinois Department of Revenue for resolution.
(e) Electricity deliverers and municipalities are not SB0082 Engrossed - 8 - LRB096 03320 RLJ 13341 b liable for any error in past collections and payments that was unknown to either the electricity deliverer or the municipality prior to the audit process unless the error was due to gross negligence in the collection or processing of required data.
If, however, an error in past collections or payments resulted in a customer, who should not have owed a fee to any municipality, having paid a fee to a municipality, then the customer may, to the extent allowed by Section 9-252 of the Public Utilities Act, recover the fee from the electricity deliverer, and any amount so paid by the electricity deliverer may be deducted by that electricity deliverer from any fees or taxes then or thereafter owed by the electricity deliverer to that municipality.
(f) All account specific information provided by an electricity deliverer under this Section may be used only for the purpose of an audit of fees conducted under this Section and the enforcement of any related claim.
All such information must be held in strict confidence by the municipality and its agents and may not be disclosed to the public under the Freedom of Information Act or under any other similar statutes allowing for or requiring public disclosure.
(g) An electricity deliverer that pays less than $1,000 annually in fees under this Law is exempt from the provisions of subsections (a) through (e) of this Section.
(h) The Department of Revenue shall adopt any rules that are required to effectively enforce this Section, and those SB0082 Engrossed - 9 - LRB096 03320 RLJ 13341 b rules must be consistent with existing processes applicable to the Electricity Excise Tax Law.
The Department of Revenue has the exclusive jurisdiction to resolve any disputes arising under this Section, subject to review by the courts under the Administrative Review Law.
(i) Any public utility that fails to comply with the provisions of subsection (c) or (d) of this Section shall pay for all costs of enforcement by the Illinois Department of Revenue, including reasonable legal fees.
Section 10.
The Local Government Taxpayers' Bill of Rights Act is amended by changing Sections 10 and 35 as follows:
(50 ILCS 45/10) Sec.
10.
Application and home rule preemption.
The limitations provided by this Act shall take precedence over any provision of any tax ordinance imposed by a unit of local government, as defined in this Act, in Illinois, including without limitation any tax authorized under Section 8-11-2 of the Illinois Municipal Code.
Consistent with the limitations provided by this Act, a municipality may not impose, under (i) any ordinance imposing a tax authorized by Section 8-11-2 of the Illinois Municipal Code or (ii) its franchise agreement with a public utility, any penalty with respect to a tax authorized by Section 8-11-2 of the Illinois Municipal Code or with respect to an audit SB0082 Engrossed - 10 - LRB096 03320 RLJ 13341 b authorized by Section 8-11-2.5 of the Illinois Municipal Code, except as specified in Sections 50, 55, and 60 of this Act.
For purposes of this Section, a penalty includes, without limitation, (i) fines, assessments, forfeitures, fees, or other similar charges, (ii) liens or encumbrances on property of a public utility, (iii) a revocation or modification of any existing license, permit, right, or franchise of a public utility, and (iv) a refusal to renew or grant or any license, permit, right, or franchise to a public utility except on the condition that the public utility agrees to any penalty.
This Act is a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
(Source:
P.A.
91-920, eff.
1-1-01.) (50 ILCS 45/35) Sec.
35.
Audit procedures.
Taxpayers have the right to be treated by officers, employees, and agents of the local tax administrator with courtesy, fairness, uniformity, consistency, and common sense.
This Section applies to any audit of a tax imposed by a unit of local government, except to the extent otherwise provided in Section 8-11-2.5 of the Illinois Municipal Code.
Taxpayers must be notified in writing by the local jurisdiction of a proposed audit of the taxpayer's books and records clearly identifying who will be conducting the audit.
For audits being conducted by third-party providers, SB0082 Engrossed - 11 - LRB096 03320 RLJ 13341 b the local jurisdiction must provide written authorization for the third-party provider to review the books and records of the taxpayer.
No contact may be made by the third-party provider until the local-jurisdiction authorization is received by the taxpayer.
The notice of audit must specify the tax and time period to be audited and must detail the minimum documentation or books and records to be made available to the auditor.
Audits must be held only during reasonable times of the day and, unless impracticable, at times agreed to by the taxpayer.
The auditor must sign a confidentiality agreement upon request by the taxpayer, and the taxpayer may require that an audit be conducted at the taxpayer's place of books and records.
Upon the completion of the audit, the local jurisdiction must issue an audit closure report to the taxpayer with the results of the audit.
An auditor who determines that there has been an overpayment of tax during the course of the audit is obligated to identify the overpayment to the taxpayer so that the taxpayer can take the necessary steps to recover the overpayment.
If the overpayment is the result of the application of some or all of the taxpayer's tax payment to an incorrect local government entity, the auditor must notify the correct local government entity of the taxpayer's application error.
(Source:
P.A.
91-920, eff.
1-1-01.) Section 15.
The Illinois Municipal Code is amended by SB0082 Engrossed - 12 - LRB096 03320 RLJ 13341 b adding Section 8-11-2.5 as follows:
(65 ILCS 5/8-11-2.5 new) Sec.
8-11-2.5.
Municipal tax review;
requests for information.
(a) If a municipality has imposed a tax under Section 8-11-2, then the municipality may conduct an audit of tax receipts collected from the public utility that is subject to the tax or that collects the tax from purchasers on behalf of the municipality to determine whether the amount of tax that was paid by the public utility was accurate.
(b) Not more than once every 2 years, a municipality that has imposed a tax under this Act may, subject to the limitations and protections stated in Section 16-122 of the Public Utilities Act and in the Local Government Taxpayers' Bill of Rights Act, request any information from a utility in the format maintained by the public utility in the ordinary course of its business that the municipality reasonably requires in order to perform an audit under subsection (a).
The information that may be requested by the municipality includes, without limitation:
(1) in an electronic format used by the public utility in the ordinary course of its business, the database used by the public utility to determine the amount of tax due to the municipality;
provided, however, that, if the municipality has requested customer-specific billing, SB0082 Engrossed - 13 - LRB096 03320 RLJ 13341 b usage, and load shape data from a public utility that is an electric utility and has not provided the electric utility with the verifiable authorization required by Section 16-122 of the Public Utilities Act, then the electric utility shall remove from the database all customer-specific billing, usage, and load shape data before providing it to the municipality;
and (2) in a format used by the public utility in the ordinary course of its business, summary data, as needed by the municipality, to determine the unit consumption of utility services by providing the gross therms, kilowatts, minutes or other units of measurement being taxed within the municipal jurisdiction and the gross revenues collected and the associated taxes assessed.
(c) Each public utility must provide the information requested under subsection (b) within:
(1) 60 days after the date of the request if the population of the requesting municipality is 500,000 or less;
or (2) 90 days after the date of the request if the population of the requesting municipality exceeds 500,000.
The time in which a public utility must provide the information requested under subsection (b) may be extended by an agreement between the municipality and the public utility.
If a public utility receives, during a single month, information requests from more than 2 municipalities, or the SB0082 Engrossed - 14 - LRB096 03320 RLJ 13341 b aggregate population of the requesting municipalities is 100,000 customers or more, the public utility is entitled to an additional 30 days to respond to those requests.
The Illinois Department of Revenue may grant the public utility additional extensions to respond.
(d) If an audit by the municipality or its agents finds an error by the public utility in the amount of taxes paid by the public utility, then the municipality may notify the public utility of the error.
Any such notice must made by the municipality no later than 4 years after the date the tax required to be paid under this Law was due or any lesser period of time that may be specified in the municipal ordinance imposing the tax.
Upon such a notice, the public utility must submit a written response within 60 days after the date the notice was postmarked stating that it has corrected the error on a prospective basis or stating the reason that the error is inapplicable or inaccurate.
The municipality then has 60 days after the receipt of the public utility's response to review and contest the conclusion of the public utility.
If the parties are unable to agree on the disposition of the audit findings within 120 days after the notification of the error to the public utility, then either party may submit the matter to the Illinois Department of Revenue for resolution.
(e) No public utility is liable for any error in past collections and payments that was unknown by it prior to the audit process unless (i) the error was due to gross negligence SB0082 Engrossed - 15 - LRB096 03320 RLJ 13341 b by the public utility in the collection or processing of required data and (ii) the municipality had not failed to respond in writing on an accurate and timely basis to any written request of the public utility to review and correct information used by the public utility to collect the municipality's tax if a diligent review of such information by the municipality reasonably could have been expected to discover such error.
If, however, an error in past collections or payments resulted in a customer, who should not have owed a tax to any municipality, having paid a tax to a municipality, then the customer may, to the extent allowed by section 9-252 of the Public Utilities Act, recover the tax from the public utility, and any amount so paid by the public utility may be deducted by that public utility from any taxes then or thereafter owed by the public utility to that municipality.
(f) All account specific information provided by a public utility under this Section may be used only for the purpose of an audit of taxes conducted under this Section and the enforcement of any related tax claim.
All such information must be held in strict confidence by the municipality and its agents and may not be disclosed to the public under the Freedom of Information Act or under any other similar statutes allowing for or requiring public disclosure.
(g) A public utility that collects less than $1,000 annually in taxes under this Act is exempt from the provisions of subsections (a) through (e) of this Section.
SB0082 Engrossed - 16 - LRB096 03320 RLJ 13341 b (h) The Department of Revenue shall adopt any rules that are required to effectively enforce this Section, and those rules must be consistent with existing processes applicable to the Electricity Excise Tax Law.
The Department of Revenue has the exclusive jurisdiction to resolve any disputes arising under this Section, subject to review by the courts under the Administrative Review Law.
(i) Any public utility that fails to comply with the provisions of subsection (c) or (d) of this Section shall pay for all costs of enforcement by the Illinois Department of Revenue, including reasonable legal fees.
Section 99.
⬇ Download PDF
View plain text versions (3)

Action History

  1. Public Act . . . . . . . . . 96-1356

  2. Effective Date July 28, 2010

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Floor Amendment No. 2 Senate Concurs 039-015-002

  7. House Committee Amendment No. 1 Senate Concurs 039-015-002

  8. House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Local Government; 005-003-000

  9. House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Local Government; 005-003-000

  10. Sponsor Removed Sen. Pamela J. Althoff

  11. House Floor Amendment No. 2 Motion to Concur Assignments Referred to Local Government

  12. House Committee Amendment No. 1 Motion to Concur Assignments Referred to Local Government

  13. House Floor Amendment No. 2 Motion to Concur Referred to Assignments

  14. House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. A. J. Wilhelmi

  15. House Committee Amendment No. 1 Motion to Concur Referred to Assignments

  16. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. A. J. Wilhelmi

  17. Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - May 7, 2010

  18. Secretary's Desk - Concurrence House Amendment(s) 1, 2

  19. Added Alternate Chief Co-Sponsor Rep. Patrick J. Verschoore

  20. Third Reading - Short Debate - Passed 115-002-000

  21. Placed on Calendar Order of 3rd Reading - Short Debate

  22. House Floor Amendment No. 2 Adopted by Voice Vote

  23. House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000

  24. House Floor Amendment No. 2 Referred to Rules Committee

  25. House Floor Amendment No. 2 Filed with Clerk by Rep. Sidney H. Mathias

  26. Placed on Calendar 2nd Reading - Short Debate

  27. Approved for Consideration Rules Committee; 003-000-000

  28. Final Action Deadline Extended-9(b) May 8, 2010

  29. Added as Chief Co-Sponsor Sen. Pamela J. Althoff

  30. Chief Sponsor Changed to Sen. A. J. Wilhelmi

  31. Rule 19(a) / Re-referred to Rules Committee

  32. Final Action Deadline Extended-9(b) May 31, 2009

  33. Final Action Deadline Extended-9(b) May 29, 2009

  34. Held on Calendar Order of Second Reading - Short Debate

  35. Second Reading - Short Debate

  36. Placed on Calendar 2nd Reading - Short Debate

  37. Do Pass as Amended / Short Debate Public Utilities Committee; 012-000-000

  38. House Committee Amendment No. 1 Adopted in Public Utilities Committee; by Voice Vote

  39. House Committee Amendment No. 1 Filed with Clerk by Public Utilities Committee

  40. Assigned to Public Utilities Committee

  41. Referred to Rules Committee

  42. First Reading

  43. Chief House Sponsor Rep. Sidney H. Mathias

  44. Placed on Calendar Order of First Reading

  45. Arrived in House

  46. Senate Floor Amendment No. 4 Tabled Pursuant to Rule 5-4(a)

  47. Senate Floor Amendment No. 3 Tabled Pursuant to Rule 5-4(a)

  48. Senate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a)

  49. Third Reading - Passed; 059-000-000

  50. Senate Floor Amendment No. 4 Referred to Assignments

  51. Senate Floor Amendment No. 4 Filed with Secretary by Sen. Pamela J. Althoff

  52. Senate Floor Amendment No. 3 Referred to Assignments

  53. Senate Floor Amendment No. 3 Filed with Secretary by Sen. Pamela J. Althoff

  54. Senate Floor Amendment No. 2 Referred to Assignments

  55. Senate Floor Amendment No. 2 Filed with Secretary by Sen. Pamela J. Althoff

  56. Placed on Calendar Order of 3rd Reading March 19, 2009

  57. Second Reading

  58. Placed on Calendar Order of 2nd Reading March 10, 2009

  59. Do Pass as Amended Energy; 013-000-000

  60. Senate Committee Amendment No. 1 Adopted

  61. Senate Committee Amendment No. 1 Assignments Refers to Energy

  62. Senate Committee Amendment No. 1 Referred to Assignments

  63. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Pamela J. Althoff

  64. Assigned to Energy

  65. Referred to Assignments

  66. First Reading

  67. Filed with Secretary by Sen. Pamela J. Althoff

Sponsors

  • A. J. Wilhelmi · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 1 co-sponsors · 182 not signed on · 3 voted No

Sponsors (0)

None.

Co-sponsors (1)

  • A. J. Wilhelmi

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Concurrence, Amendment 2

Passed 39 Yea · 15 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 311305
Democrat 8100
Republican 0100
Total 391505
% of votes cast 66%25%0%8%
How each member voted (59)
Member Party Vote
Hultgren — Nay
Hutchinson — Yea
Kotowski — Yea
Lauzen — Nay
Link — Yea
Luechtefeld — Nay
McCarter — Nay
Demuzio — Yea
Jacobs — Yea
Meeks — Yea
Millner — Nay
Sullivan — Yea
Muñoz — Yea
Noland — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Jones, J. — Nay
Cullerton — Not Voting
Brady — Not Voting
Clayborne — Yea
Cronin — Not Voting
Crotty — Yea
Dahl — Yea
DeLeo — Not Voting
Dillard — Nay
Duffy — Nay
Forby — Yea
Frerichs — Yea
Garrett — Nay
Haine — Yea
Hendon — Yea
Pankau — Yea
Radogno — Not Voting
Raoul — Yea
Righter — Nay
Risinger — Nay
Rutherford — Yea
Sandoval — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bivins — Nay
Bomke — Yea
Bond — Yea
Burzynski — Nay
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Nay
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay

Official roll call →

Third Reading

Passed 115 Yea · 2 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 99101
Democrat 12100
Republican 4000
Total 115201
% of votes cast 97%2%0%1%
How each member voted (118)
Member Party Vote
Myers — Yea
Holbrook — Yea
Jefferson — Yea
Lang — Yea
Leitch — Yea
Davis, Monique — Yea
May — Yea
Reitz — Yea
McAuliffe — Yea
McCarthy — Yea
Mell — Yea
Mendoza — Yea
Lyons — Yea
Senger — Yea
Sente — Yea
Sommer — Yea
Thapedi — Yea
Bradley — Yea
McGuire — Yea
Brady — Yea
Burke — Yea
Sullivan — Yea
Mitchell, Bill — Yea
Dunkin — Yea
Durkin — Yea
Eddy — Yea
Farnham — Yea
Flider — Yea
Flowers — Yea
Fortner — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Kosel — Yea
Madigan — Yea
Mitchell, Jerry — Yea
Gordon, Careen — Yea
Moffitt — Yea
Gordon, Jehan — Yea
Mulligan — Yea
Nekritz — Yea
Harris — Yea
Phelps — Yea
Hernandez — Yea
Pihos — Yea
Watson — Yea
Tryon — Yea
Turner — Yea
Verschoore — Yea
Howard — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Yarbrough — Yea
Hannig — Nay
Carberry — Yea
Cavaletto — Yea
Coladipietro — Yea
Cole — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
D'Amico — Yea
Dugan — Not Voting
Hatcher — Yea
Jackson — Yea
Jakobsson — Yea
Osmond — Yea
Osterman — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Soto — Yea
Zalewski — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Mathias — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
Bost — Yea
Brauer — Yea
Burns — Yea
Colvin — Yea
Connelly — Yea
McAsey — Yea
Coulson — Yea
Golar — Yea
Chapa LaVia — Yea
Anthony DeLuca Democrat Yea
Camille Y. Lilly Democrat Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Mark L. Walker Democrat Nay
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Robyn Gabel Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea
Jil Tracy Republican Yea

Official roll call →

Concurrence

Passed 39 Yea · 15 Nay · 5 Other
Party YeaNayPresentNot Voting
Democrat 8100
Unaffiliated 311305
Republican 0100
Total 391505
% of votes cast 66%25%0%8%
How each member voted (59)
Member Party Vote
Martinez — Yea
Meeks — Yea
Muñoz — Yea
Noland — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Trotter — Yea
Demuzio — Yea
Jacobs — Yea
Sullivan — Yea
Clayborne — Yea
Forby — Yea
Frerichs — Yea
Haine — Yea
Hutchinson — Yea
Lauzen — Nay
Link — Yea
Maloney — Yea
McCarter — Nay
Jones, J. — Nay
Millner — Nay
Cullerton — Not Voting
Brady — Not Voting
Viverito — Yea
Wilhelmi — Yea
Cronin — Not Voting
Crotty — Yea
Dahl — Yea
DeLeo — Not Voting
Dillard — Nay
Duffy — Nay
Garrett — Nay
Hendon — Yea
Hultgren — Nay
Kotowski — Yea
Pankau — Yea
Radogno — Not Voting
Raoul — Yea
Righter — Nay
Risinger — Nay
Rutherford — Yea
Sandoval — Yea
Luechtefeld — Nay
Althoff — Yea
Bivins — Nay
Bomke — Yea
Bond — Yea
Burzynski — Nay
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Nay
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay

Official roll call →

Third Reading

Passed 59 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 9000
Unaffiliated 49000
Republican 1000
Total 59000
% of votes cast 100%0%0%0%
How each member voted (59)
Member Party Vote
Hutchinson — Yea
Kotowski — Yea
Lauzen — Yea
Link — Yea
Luechtefeld — Yea
McCarter — Yea
Demuzio — Yea
Meeks — Yea
Jacobs — Yea
Millner — Yea
Noland — Yea
Munoz — Yea
Jones, J. — Yea
Brady — Yea
Sullivan — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Cullerton — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Duffy — Yea
Forby — Yea
Frerichs — Yea
Garrett — Yea
Haine — Yea
Hendon — Yea
Hultgren — Yea
Pankau — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 82 do?
Amends the Electricity Infrastructure Maintenance Fee Law and the Illinois Municipal Code. Authorizes municipalities that impose certain taxes or fees on or collected by public utilities to conduct audits of those utilities to determine the accuracy of the taxes or fees paid to the municipality. Sets forth procedures under which a municipality may collect information from a public utility that is necessary to perform an audit. Sets forth procedures concerning the audit findings, liability for errors, penalties, confidentiality, and exemptions. Amends the Local Government Taxpayers' Bill of Rights Act. Limits the authority of municipalities (including home rule municipalities) to impose penalties with respect to certain taxes imposed under the Illinois Municipal Code or with respect to the municipal electricity infrastructure maintenance fee. Effective immediately.
Who sponsors SB 82?
SB 82 is sponsored by A. J. Wilhelmi.
What is the current status of SB 82?
This bill has been enacted into law. Introduced January 30, 2009. Enacted.
Where can I track SB 82?
Track SB 82 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 82

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 82

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →