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December 6, 2019
State and Local Tax
This Week
Illinois General Assembly
The House and Senate will return to Springfield for the beginning of the spring legislative session on January 28.
New legislation
HB 3981 (Grant) - Amends the Parking Excise Tax to provide that the tax imposed by the Act does not apply to a parking area or garage owned or operated by a city, village, county, township, or incorporated town.
City of Chicago
The Chicago City Council passed the
2020 Revenue Ordinance. Included in the Ordinance is an amendment to Section 3-32-030 of the Lease Transaction Tax increase the tax for the "nonpossessory lease of a computer primarily for the purpose of allowing the customer to use the provider's computer and software to input, modify or retrieve data or information that is supplied by the customer," from 5.25% to 7.25% of the lease or rental price
Rulemaking
The December 6 edition of the Illinois Register did not contain any rulemaking by the Illinois Department of Revenue or the Department of Commerce and Economic Opportunity.
Court cases
The appellate court issued its Official Reports version of Green v. The Village of Winnetka. I don't believe I reported on this case when it was first issued back at the end of July. At issue is whether the Village's storm water utility fee is not a fee, but actually a tax that violates the Illinois Constitution and the Illinois Municipal Code. The circuit court ruled for the Village. The appellate court upheld the circuit court.
Tribunal
No new decisions were posted this week.
None of the new cases filed with the Tribunal raise any novel issues.
166 cases have been filed with the Tribunal so far during calendar year 2019, as compared to 154 cases filed during all of calendar year 2018.
Publications
The Illinois General Assembly's bipartisan Commission on Government Forecasting and Accountability has issued its Monthly Briefing for the Month Ended:
November 2019. Included in the briefing is a discussion of the recently concluded tax amnesty program. It is estimated that the state will receive around $159 million from the amnesty program.
The Commission on Government Forecasting and Accountability has also issued a
Special Pension Briefing. The briefing provides a concise summary of the pending funding issues and the reasons for the increase in the unfunded liabilities of the pension systems.
The Illinois Department of Revenue has issued Informational Bulletin
FY 2020-13 - Illinois Withholding Income Tax Guidance - Minimum Wage Credit.
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