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IL HB2371
Bill
Status
2/17/2021
Primary Sponsor
Fred Crespo
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AI Summary
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Amends the Taxation Disclosure Act to require retailers collecting taxes under the Retailers' Occupation Tax Act to include itemized line items on customer receipts showing use and occupation taxes imposed by each unit of local government.
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Modifies Section 15 of the Taxation Disclosure Act regarding the tax rate database maintained by the Department.
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Requires the Department to make tax rate information publicly available on its website, including rates for income, property, use and occupation, and excise taxes.
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Specifies that use and occupation tax rate information must list individual rates that comprise the aggregate rate for each municipality or unincorporated county area.
Legislative Description
ITEMIZED RECEIPT-USE/OCC TAXES
Last Action
Rule 19(a) / Re-referred to Rules Committee
2/18/2022