65 ILCS 5/8-11-16
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-16)Sec. 8-11-16.         The Department of Revenue shall submit to each  municipality each year a list of those persons within that municipality who  are registered with the Department under the Retailers' Occupation Tax Act.The list shall indicate the street address of each retail outlet operated  in the municipality by the persons so registered and the name under which  the retailer conducts business, if different from the corporate name.  The  municipal clerk shall forward any changes or corrections to the list to the  Department within 6 months.  The Department shall update and correct its  records to reflect such changes, or notify the municipality in writing that  the suggested changes are erroneous, within 90 days.  The Department shall  also provide monthly updates to each municipality showing additions or  deletions to the list of retail outlets within the municipality.  The  Department shall provide a copy of the annual listing herein provided for  contiguous jurisdictions when a municipality so requests.  The list  required by this Section shall contain only the names and street addresses  of persons who are registered with the Department and shall not include the  amount of tax paid by such persons.  The list required by this Section  shall be provided to each municipality no later than September 1 annually.When certifying the amount of a monthly disbursement to a municipality  under Section 8-11-1, 8-11-5, 8-11-6 of this Act or Section 6z-18 of "An  Act in relation to State finance", the Department shall increase or  decrease such amount by an amount necessary to offset any misallocation of  previous disbursements.  The offset amount shall be the amount erroneously  disbursed within the previous 6 months from the time a misallocation is  discovered.The Department of Revenue must upon the request of any municipality  received pursuant to the provisions of this paragraph furnish to such  municipality data setting forth the aggregate amount of retailers'  occupation tax collected on behalf of such municipality from any shopping  center identified in such request and located within such municipality for  each month beginning with the first month following the month within which  such a request is received by the Department, provided that such data may  be provided only with respect to shopping centers (1) which consist of  50 or more persons registered with the Department to pay Retailers'  Occupation Tax, and (2) where the developers or owners thereof or their  predecessors in interest have entered into written agreements with the  municipality to transfer property to or perform services for or on behalf  of such municipality in exchange for payments based solely or in part on  the amount of retailers' occupation tax collected on behalf of the municipality  from persons within such shopping centers.  Data given pursuant to this  paragraph shall not identify by amounts the individual sources of such  taxes.  A request for data pursuant to this paragraph shall first be  submitted to the Department of Revenue by the Municipal Clerk, City Council  or Village Board of Trustees.  The Department of Revenue shall review each  such request to determine whether the requirements of item (2) of the first  sentence of this paragraph have been met and, within 30 days following its  receipt of such a request, shall either certify that the request meets such  requirements, or notify the person submitting the request that the request  does not meet such requirements.As used in this Section, "Municipal" or "Municipality" means or refers to  a city, village or incorporated town, including an incorporated town which  has superseded a civil township, and "shopping center" means a group of  retail stores and other business and service establishments in an  integrated building arrangement operated under common ownership or diverse  ownership under unified control involving common parking areas and mutual  easements.    (Source: P.A. 91-51, eff. 6-30-99.)