Bill Text: IL HB1452 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Illinois Enterprise Zone Act. Provides that, in calendar year 2019, the Department of Commerce and Economic Opportunity may certify an additional 25 Enterprise Zones. Provides that, for Enterprise Zones scheduled to expire after January 1, 2024, the application process shall begin 5 years prior to the year in which the Zone expires. Provides that the Department of Commerce and Economic Opportunity may award partial points during the application process if the applicant demonstrates job creation and investment levels below the threshold set forth in the statute. Provides that the Department of Commerce and Economic Opportunity may adjust the scoring for applicants that are located entirely within a county with a population of less than 300,000 if the Department finds that the designation will help to alleviate the effects of poverty and unemployment within the proposed Enterprise Zone. Provides for provisional certification of substantially complete Enterprise Zone applications. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-29 - Rule 19(a) / Re-referred to Rules Committee [HB1452 Detail]

Download: Illinois-2019-HB1452-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB1452 Introduced , by Rep. Avery Bourne SYNOPSIS AS INTRODUCED:
20 ILCS 655/4 from Ch. 67 1/2, par. 604
20 ILCS 655/4.1
20 ILCS 655/5.1 from Ch. 67 1/2, par. 606
20 ILCS 655/5.2 from Ch. 67 1/2, par. 607
20 ILCS 655/5.3 from Ch. 67 1/2, par. 608
20 ILCS 655/8.1
Amends the Illinois Enterprise Zone Act. Provides that, in calendar year 2019, the Department of Commerce and Economic Opportunity may certify an additional 25 Enterprise Zones. Provides that, for Enterprise Zones scheduled to expire after January 1, 2024, the application process shall begin 5 years prior to the year in which the Zone expires. Provides that the Department of Commerce and Economic Opportunity may award partial points during the application process if the applicant demonstrates job creation and investment levels below the threshold set forth in the statute. Provides that the Department of Commerce and Economic Opportunity may adjust the scoring for applicants that are located entirely within a county with a population of less than 300,000 if the Department finds that the designation will help to alleviate the effects of poverty and unemployment within the proposed Enterprise Zone. Provides for provisional certification of substantially complete Enterprise Zone applications. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Enterprise Zone Act is amended by
changing Sections 4, 4.1, 5.1, 5.2, 5.3, and 8.1 as follows:
(20 ILCS 655/4) (from Ch. 67 1/2, par. 604)
Sec. 4. Qualifications for enterprise zones.
(1) An area is qualified to become an enterprise zone
which:
(a) is a contiguous area, provided that a zone area may
exclude wholly surrounded territory within its boundaries;
(b) comprises a minimum of one-half square mile and not
more than 12 square miles, or 15 square miles if the zone
is located within the jurisdiction of 4 or more counties or
municipalities, in total area, exclusive of lakes and
waterways; however, in such cases where the enterprise zone
is a joint effort of three or more units of government, or
two or more units of government if situated in a township
which is divided by a municipality of 1,000,000 or more
inhabitants, and where the certification has been in effect
at least one year, the total area shall comprise a minimum
of one-half square mile and not more than thirteen square
miles in total area exclusive of lakes and waterways;

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(c) (blank);
(d) (blank);
(e) is (1) entirely within a municipality or (2)
entirely within the unincorporated areas of a county,
except where reasonable need is established for such zone
to cover portions of more than one municipality or county
or (3) both comprises (i) all or part of a municipality and
(ii) an unincorporated area of a county; and
(f) meets 3 or more of the following criteria:
(1) all or part of the local labor market area has
had an annual average unemployment rate of at least
120% of the State's annual average unemployment rate
for the most recent calendar year or the most recent
fiscal year as reported by the Department of Employment
Security;
(2) designation will result in the development of
substantial employment opportunities by creating or
retaining a minimum aggregate of 1,000 full-time
equivalent jobs due to an aggregate investment of
$100,000,000 or more, and will help alleviate the
effects of poverty and unemployment within the local
labor market area;
(3) all or part of the local labor market area has
a poverty rate of at least 20% according to the latest
federal decennial census, 50% or more of children in
the local labor market area participate in the federal

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free lunch program according to reported statistics
from the State Board of Education, or 20% or more
households in the local labor market area receive food
stamps according to the latest federal decennial
census;
(4) an abandoned coal mine or a brownfield (as
defined in Section 58.2 of the Environmental
Protection Act) is located in the proposed zone area,
or all or a portion of the proposed zone was declared a
federal disaster area in the 3 years preceding the date
of application;
(5) the local labor market area contains a presence
of large employers that have downsized over the years,
the labor market area has experienced plant closures in
the 5 years prior to the date of application affecting
more than 50 workers, or the local labor market area
has experienced State or federal facility closures in
the 5 years prior to the date of application affecting
more than 50 workers;
(6) based on data from Multiple Listing Service
information or other suitable sources, the local labor
market area contains a high floor vacancy rate of
industrial or commercial properties, vacant or
demolished commercial and industrial structures are
prevalent in the local labor market area, or industrial
structures in the local labor market area are not used

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because of age, deterioration, relocation of the
former occupants, or cessation of operation;
(7) the applicant demonstrates a substantial plan
for using the designation to improve the State and
local government tax base, including income, sales,
and property taxes, including a plan for disposal of
publicly-owned real property by the methods described
in Section 10 of this Act;
(8) significant public infrastructure is present
in the local labor market area in addition to a plan
for infrastructure development and improvement;
(9) high schools or community colleges located
within the local labor market area are engaged in ACT
Work Keys, Manufacturing Skills Standard
Certification, or other industry-based credentials
that prepare students for careers;
(10) the change in equalized assessed valuation of
industrial and/or commercial properties in the 5 years
prior to the date of application is equal to or less
than 50% of the State average change in equalized
assessed valuation for industrial and/or commercial
properties, as applicable, for the same period of time;
or
(11) the applicant demonstrates a substantial plan
for using the designation to encourage: (i)
participation by businesses owned by minorities,

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women, and persons with disabilities, as those terms
are defined in the Business Enterprise for Minorities,
Women, and Persons with Disabilities Act; and (ii) the
hiring of minorities, women, and persons with
disabilities.
As provided in Section 10-5.3 of the River Edge
Redevelopment Zone Act, upon the expiration of the term of each
River Edge Redevelopment Zone in existence on the effective
date of this amendatory Act of the 97th General Assembly, that
River Edge Redevelopment Zone will become available for its
previous designee or a new applicant to compete for designation
as an enterprise zone. No preference for designation will be
given to the previous designee of the zone.
(2) Any criteria established by the Department or by law
which utilize the rate of unemployment for a particular area
shall provide that all persons who are not presently employed
and have exhausted all unemployment benefits shall be
considered unemployed, whether or not such persons are actively
seeking employment.
(Source: P.A. 100-838, eff. 8-13-18.)
(20 ILCS 655/4.1)
Sec. 4.1. Department recommendations.
(a) For all applications that qualify under Section 4 of
this Act, the Department shall issue recommendations by
assigning a score to each applicant. The scores will be

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determined by the Department, based on the extent to which an
applicant meets the criteria points under subsection (f) of
Section 4 of this Act. Scores will be determined using the
following scoring system:
(1) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (1) of
subsection (f) of Section 4 of this Act, with points
awarded according to the severity of the unemployment.
(2) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (2) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the number of jobs created and
the aggregate amount of investment promised. The
Department may award partial points on a pro rata basis
under this paragraph (2) if the applicant demonstrates
specific job creation and investment below the thresholds
set forth in item (2) of subsection (f) of Section 4.
(3) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (3) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity of the unemployment
rate according to the latest federal decennial census.
(4) Up to 30 points for the extent to which the
applicant meets or exceeds the criteria in item (4) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity of the

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environmental impact of the abandoned coal mine,
brownfield, or federal disaster area.
(5) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (5) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity of the applicable
facility closures or downsizing.
(6) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (6) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity and extent of the
high floor vacancy or deterioration.
(7) Up to 30 points for the extent to which the
applicant meets or exceeds the criteria in item (7) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the extent to which the
application addresses a plan to improve the State and local
government tax base, including a plan for disposal of
publicly-owned real property.
(8) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (8) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the existence of significant
public infrastructure.
(9) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (9) of

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subsection (f) of Section 4 of this Act, with points
awarded in accordance with the extent to which educational
programs exist for career preparation.
(10) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (10) of
subsection (f) of Section 4 of this Act, with points
awarded according to the severity of the change in
equalized assessed valuation.
(11) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (11) of
subsection (f) of Section 4 of this Act.
(12) In awarding points under paragraphs (1) through
(11), the Department may adjust the scoring for applicants
that are located entirely within a county with a population
of less than 300,000 if the Department finds that the
designation will help to alleviate the effects of poverty
and unemployment within the proposed enterprise zone.
(b) After assigning a score for each of the individual
criteria using the point system as described in subsection (a),
the Department shall then take the sum of the scores for each
applicant and assign a final score. The Department shall then
submit this information to the Board, as required in subsection
(c) of Section 5.2, as its recommendation.
(Source: P.A. 100-838, eff. 8-13-18.)
(20 ILCS 655/5.1) (from Ch. 67 1/2, par. 606)

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Sec. 5.1. Application to Department.
(a) A county or municipality which has adopted an ordinance
designating an area as an enterprise zone shall make written
application to the Department to have such proposed enterprise
zone certified by the Department as an Enterprise Zone. The
application shall include:
(i) a certified copy of the ordinance designating the
proposed zone;
(ii) a map of the proposed enterprise zone, showing
existing streets and highways;
(iii) an analysis, and any appropriate supporting
documents and statistics, demonstrating that the proposed
zone area is qualified in accordance with Section 4;
(iv) a statement detailing any tax, grant, and other
financial incentives or benefits, and any programs, to be
provided by the municipality or county to business
enterprises within the zone, other than those provided in
the designating ordinance, which are not to be provided
throughout the municipality or county;
(v) a statement setting forth the economic development
and planning objectives for the zone;
(vi) a statement describing the functions, programs,
and services to be performed by designated zone
organizations within the zone;
(vii) an estimate of the economic impact of the zone,
considering all of the tax incentives, financial benefits

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and programs contemplated, upon the revenues of the
municipality or county;
(viii) a transcript of all public hearings on the zone;
(ix) in the case of a joint application, a statement
detailing the need for a zone covering portions of more
than one municipality or county and a description of the
agreement between joint applicants; and
(x) such additional information as the Department by
regulation may require.
(b) The Department may provide for provisional
certification of substantially complete applications pending
the receipt of any of the items identified in subsection (a) of
this Section or any additional information requested by the
Department.
(Source: P.A. 82-1019.)
(20 ILCS 655/5.2) (from Ch. 67 1/2, par. 607)
Sec. 5.2. Department Review of Enterprise Zone
Applications.
(a) All applications which are to be considered and acted
upon by the Department during a calendar year must be received
by the Department no later than December 31 of the preceding
calendar year.
Any application received after December 31 of any calendar
year shall be held by the Department for consideration and
action during the following calendar year.

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Each enterprise zone application shall include a specific
definition of the applicant's local labor market area.
(a-5) The Department shall, no later than July 31, 2013,
develop an application process for an enterprise zone
application. The Department has emergency rulemaking authority
for the purpose of application development only until 12 months
after the effective date of this amendatory Act of the 97th
General Assembly.
(b) Upon receipt of an application from a county or
municipality the Department shall review the application to
determine whether the designated area qualifies as an
enterprise zone under Section 4 of this Act.
(c) No later than June 30, the Department shall notify all
applicant municipalities and counties of the Department's
determination of the qualification of their respective
designated enterprise zone areas, and shall send qualifying
applications, including the applicant's scores for items (1)
through (10) of subsection (a) of Section 4.1 and the
applicant's final score under that Section, to the Board for
the Board's consideration, along with supporting documentation
of the basis for the Department's decision.
(d) If any such designated area is found to be qualified to
be an enterprise zone by the Department under subsection (c) of
this Section, the Department shall, no later than July 15, send
a letter of notification to each member of the General Assembly
whose legislative district or representative district contains

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all or part of the designated area and publish a notice in at
least one newspaper of general circulation within the proposed
zone area to notify the general public of the application and
their opportunity to comment. Such notice shall include a
description of the area and a brief summary of the application
and shall indicate locations where the applicant has provided
copies of the application for public inspection. The notice
shall also indicate appropriate procedures for the filing of
written comments from zone residents, business, civic and other
organizations and property owners to the Department. The
Department and the Board may consider written comments
submitted pursuant to this Section or any other information
regarding a pending enterprise zone application submitted
after the deadline for enterprise zone application and received
prior to the Board's decision on all pending applications.
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
(20 ILCS 655/5.3) (from Ch. 67 1/2, par. 608)
Sec. 5.3. Certification of Enterprise Zones; effective
date.
(a) Certification of Board-approved designated Enterprise
Zones shall be made by the Department by certification of the

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designating ordinance. The Department shall promptly issue a
certificate for each Enterprise Zone upon approval by the
Board. The certificate shall be signed by the Director of the
Department, shall make specific reference to the designating
ordinance, which shall be attached thereto, and shall be filed
in the office of the Secretary of State. A certified copy of
the Enterprise Zone Certificate, or a duplicate original
thereof, shall be recorded in the office of recorder of deeds
of the county in which the Enterprise Zone lies.
(b) An Enterprise Zone certified prior to January 1, 2016
or on or after January 1, 2017 shall be effective on January 1
of the first calendar year after Department certification. An
Enterprise Zone certified on or after January 1, 2016 and on or
before December 31, 2016 shall be effective on the date of the
Department's certification. The Department shall transmit a
copy of the certification to the Department of Revenue, and to
the designating municipality or county.
Upon certification of an Enterprise Zone, the terms and
provisions of the designating ordinance shall be in effect, and
may not be amended or repealed except in accordance with
Section 5.4.
(c) With the exception of Enterprise Zones scheduled to
expire before December 31, 2018, an Enterprise Zone designated
before the effective date of this amendatory Act of the 97th
General Assembly shall be in effect for 30 calendar years, or
for a lesser number of years specified in the certified

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designating ordinance. Notwithstanding the foregoing, any
Enterprise Zone in existence on the effective date of this
amendatory Act of the 98th General Assembly that has a term of
20 calendar years may be extended for an additional 10 calendar
years upon amendment of the designating ordinance by the
designating municipality or county and submission of the
ordinance to the Department. The amended ordinance must be
properly recorded in the Office of Recorder of Deeds of each
county in which the Enterprise Zone lies. Each Enterprise Zone
in existence on the effective date of this amendatory Act of
the 97th General Assembly that is scheduled to expire before
July 1, 2016 may have its termination date extended until July
1, 2016 upon amendment of the designating ordinance by the
designating municipality or county extending the termination
date to July 1, 2016 and submission of the ordinance to the
Department. The amended ordinance must be properly recorded in
the Office of Recorder of Deeds of each county in which the
Enterprise Zone lies. An Enterprise Zone designated on or after
the effective date of this amendatory Act of the 97th General
Assembly shall be in effect for a term of 15 calendar years, or
for a lesser number of years specified in the certified
designating ordinance. An enterprise zone designated on or
after the effective date of this amendatory Act of the 97th
General Assembly shall be subject to review by the Board after
13 years for an additional 10-year designation beginning on the
expiration date of the enterprise zone. During the review

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process, the Board shall consider the costs incurred by the
State and units of local government as a result of tax benefits
received by the enterprise zone. Enterprise Zones shall
terminate at midnight of December 31 of the final calendar year
of the certified term, except as provided in Section 5.4.
(d) No more than 12 Enterprise Zones may be certified by
the Department in calendar year 1984, no more than 12
Enterprise Zones may be certified by the Department in calendar
year 1985, no more than 13 Enterprise Zones may be certified by
the Department in calendar year 1986, no more than 15
Enterprise Zones may be certified by the Department in calendar
year 1987, and no more than 20 Enterprise Zones may be
certified by the Department in calendar year 1990. Except as
otherwise provided, in In other calendar years, no more than 13
Enterprise Zones may be certified by the Department. In
calendar year 2019, the Department may certify an additional 25
Enterprise Zones. The Department may also designate up to 8
additional Enterprise Zones outside the regular application
cycle if warranted by the extreme economic circumstances as
determined by the Department. The Department may also designate
one additional Enterprise Zone outside the regular application
cycle if an aircraft manufacturer agrees to locate an aircraft
manufacturing facility in the proposed Enterprise Zone.
Notwithstanding any other provision of this Act, no more than
89 Enterprise Zones may be certified by the Department for the
10 calendar years commencing with 1983. The 7 additional

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Enterprise Zones authorized by Public Act 86-15 shall not lie
within municipalities or unincorporated areas of counties that
abut or are contiguous to Enterprise Zones certified pursuant
to this Section prior to June 30, 1989. The 7 additional
Enterprise Zones (excluding the additional Enterprise Zone
which may be designated outside the regular application cycle)
authorized by Public Act 86-1030 shall not lie within
municipalities or unincorporated areas of counties that abut or
are contiguous to Enterprise Zones certified pursuant to this
Section prior to February 28, 1990. Beginning in calendar year
2004 and until December 31, 2008, one additional enterprise
zone may be certified by the Department. In any calendar year,
the Department may not certify more than 3 Zones located within
the same municipality. The Department may certify Enterprise
Zones in each of the 10 calendar years commencing with 1983.
The Department may not certify more than a total of 18
Enterprise Zones located within the same county (whether within
municipalities or within unincorporated territory) for the 10
calendar years commencing with 1983. Thereafter, the
Department may not certify any additional Enterprise Zones, but
may amend and rescind certifications of existing Enterprise
Zones in accordance with Section 5.4.
(e) Notwithstanding any other provision of law, if (i) the
county board of any county in which a current military base is
located, in part or in whole, or in which a military base that
has been closed within 20 years of the effective date of this

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amendatory Act of 1998 is located, in part or in whole, adopts
a designating ordinance in accordance with Section 5 of this
Act to designate the military base in that county as an
enterprise zone and (ii) the property otherwise meets the
qualifications for an enterprise zone as prescribed in Section
4 of this Act, then the Department may certify the designating
ordinance or ordinances, as the case may be.
(f) Applications for Enterprise Zones that are scheduled to
expire in 2016, including Enterprise Zones that have been
extended until 2016 by this amendatory Act of the 97th General
Assembly, shall be submitted to the Department no later than
December 31, 2014. At that time, the Zone becomes available for
either the previously designated area or a different area to
compete for designation. No preference for designation as a
Zone will be given to the previously designated area.
For Enterprise Zones that are scheduled to expire on or
after January 1, 2017 and prior to January 1, 2024, an
application process shall begin 2 years prior to the year in
which the Zone expires. At that time, the Zone becomes
available for either the previously designated area or a
different area to compete for designation. For Enterprise Zones
that are scheduled to expire on or after January 1, 2024, an
application process shall begin 5 years prior to the year in
which the Zone expires. At that time, the Zone becomes
available for either the previously designated area or a
different area to compete for designation. No preference for

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designation as a Zone will be given to the previously
designated area.
Each Enterprise Zone that reapplies for certification but
does not receive a new certification shall expire on its
scheduled termination date.
(Source: P.A. 98-109, eff. 7-25-13; 99-615, eff. 7-22-16.)
(20 ILCS 655/8.1)
Sec. 8.1. Accounting.
(a) Any business receiving tax incentives due to its
location within an Enterprise Zone or its designation as a High
Impact Business must annually report to the Department of
Revenue information reasonably required by the Department of
Revenue to enable the Department to verify and calculate the
total Enterprise Zone or High Impact Business tax benefits for
property taxes and taxes imposed by the State that are received
by the business, broken down by incentive category and
enterprise zone, if applicable. Reports will be due no later
than May 31 of each year and shall cover the previous calendar
year. The first report will be for the 2012 calendar year and
will be due no later than May 31, 2013. Failure to report data
shall may result in ineligibility to receive incentives. To the
extent that a business receiving tax incentives has obtained an
Enterprise Zone Building Materials Exemption Certificate or a
High Impact Business Building Materials Exemption Certificate,
that business is required to report those building materials

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exemption benefits only under subsection (a-5) of this Section.
No additional reporting for those building materials exemption
benefits is required under this subsection (a). In addition, if
the Department determines that 80% or more of the businesses
receiving tax incentives because of their location within a
particular Enterprise Zone failed to submit the information
required under this subsection (a) to the Department in any
calendar year, then the Enterprise Zone may be decertified by
the Department. The Department, in consultation with the
Department of Revenue, is authorized to adopt rules governing
ineligibility to receive exemptions, including the length of
ineligibility. Factors to be considered in determining whether
a business is ineligible shall include, but are not limited to,
prior compliance with the reporting requirements, cooperation
in discontinuing and correcting violations, the extent of the
violation, and whether the violation was willful or
inadvertent.
(a-5) Each contractor or other entity that has been issued
an Enterprise Zone Building Materials Exemption Certificate
under Section 5k of the Retailers' Occupation Tax Act or a High
Impact Business Building Materials Exemption Certificate under
Section 5l of the Retailers' Occupation Tax Act shall annually
report to the Department of Revenue the total value of the
Enterprise Zone or High Impact Business building materials
exemption from State taxes. Reports shall contain information
reasonably required by the Department of Revenue to enable it

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to verify and calculate the total tax benefits for taxes
imposed by the State, and shall be broken down by Enterprise
Zone. Reports are due no later than May 31 of each year and
shall cover the previous calendar year. The first report will
be for the 2013 calendar year and will be due no later than May
31, 2014. Failure to report data may result in revocation of
the Enterprise Zone Building Materials Exemption Certificate
or High Impact Business Building Materials Exemption
Certificate issued to the contractor or other entity.
The Department of Revenue is authorized to adopt rules
governing revocation determinations, including the length of
revocation. Factors to be considered in revocations shall
include, but are not limited to, prior compliance with the
reporting requirements, cooperation in discontinuing and
correcting violations, and whether the certificate was used
unlawfully during the preceding year.
(b) Each person required to file a return under the Gas
Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise
Tax Act, or the Telecommunications Excise Tax Act shall file,
on or before May 31 of each year, a report with the Department
of Revenue, in the manner and form required by the Department
of Revenue, containing information reasonably required by the
Department of Revenue to enable the Department of Revenue to
calculate the amount of the deduction for taxes imposed by the
State that is taken under each Act, respectively, due to the
location of a business in an Enterprise Zone or its designation

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as a High Impact Business. The report shall be itemized by
business and the business location address.
(c) Employers shall report their job creation, retention,
and capital investment numbers within the zone annually to the
Department of Revenue no later than May 31 of each calendar
year. High Impact Businesses shall report their job creation,
retention, and capital investment numbers to the Department of
Revenue no later than May 31 of each year.
(d) The Department of Revenue will aggregate and collect
the tax, job, and capital investment data by Enterprise Zone
and High Impact Business and report this information, formatted
to exclude company-specific proprietary information, to the
Department and the Board by August 1, 2013, and by August 1 of
every calendar year thereafter. The Department will include
this information in their required reports under Section 6 of
this Act. The Board shall consider this information during the
reviews required under subsection (d-5) of Section 5.4 of this
Act and subsection (c) of Section 5.3 of this Act.
(e) The Department of Revenue, in its discretion, may
require that the reports filed under this Section be submitted
electronically.
(f) The Department of Revenue shall have the authority to
adopt rules as are reasonable and necessary to implement the
provisions of this Section.
(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
Section 99. Effective date. This Act takes effect upon

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becoming law.