Illinois Administrative Code › Title 86 - REVENUE › Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM › Section 850.130 - Registration of Third Parties

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Every third party must apply to the Department for a certificate of
			 registration.
Application for registration or renewal of registration
			 shall be made to the Department, by electronic means, in a form and at the time
			 prescribed by the Department.
Applications to register (Form REG-1,
			 Illinois Business Registration Application) may be found and must be submitted
			 electronically on the Department's website at
www.tax.illinois.gov
.
			 [50 ILCS
			 355/5-35(a) ]
b) Each application shall be signed and
			 verified. Applicants must provide, in an electronic format established by the
			 Department, the following information and documents with the registration
			 application:
1)
the name and address
			 of the applicant;
2)
the address of the location at which the applicant proposes to engage
			 in business as a third party in this State
and the addresses of all
			 other places of business, if any (enumerating such addresses, if any, in a
			 separate list attached to and made a part of the application) from which the
			 applicant will engage in business as a third party in this State;
3)
valid and updated contact
			 information;
4)
a
			 copy of each contract it has entered into with a municipality or county; if an
			 applicant has a contract with a municipality or county prior to the effective
			 date of the Act, a copy of all existing contracts must be
			 provided;
5)
an
			 attestation of good standing to do business in Illinois
from the
			 Illinois Secretary of State;
6) an
			 annual certification of process letter signed by an attorney or certified
			 public accountant licensed and authorized to practice in Illinois certifying
			 that, after due diligence, the author is of the opinion that the applicant
			 meets the following:
A)
the third
			 party's confidentiality standards for storing encrypted data at rest, using a
			 cryptographic algorithm, conform to Security Level 1 of the Federal Information
			 Processing Standard (FIPS) Publication 140-2, or conform to similar security
			 requirements contained in any successor publication;
B)
the third party uses multi-factor
			 authentication;
C)
the third party uses HTTPS with at least TLS
			 1.2 or its successor to protect
			 the data files while in transit between a browser and
			 server;
D)
the
			 third party adheres to best practices as recommended by the Open Web
			 Application Security Project (OWASP);
E)
the third party has a firewall
			 which protects against unauthorized use of the data; and
F)
the third party shall maintain a
			 physical location in this State at all times; if, at any time, the third party
			 fails to have a physical location in this State, the third party's registration
			 shall be revoked;
[50 ILCS 355/5-35 ]
			 and
7)
an
			 insurance policy, issued by an insurance company authorized to transact
			 fidelity and surety business in the State of Illinois
, which
shall be for coverage of potential legal claims, including, but not
			 limited to, penalties set forth
in the Act,
embezzlement,
			 dishonesty, fraud, omissions or errors, or other financial wrongdoing in the
			 course of providing
third party
services
.
The
			 policy shall be continuous in form and run concurrently with the original and
			 each renewal certification period unless terminated by the insurance
			 company
. [50 ILCS 355/5-37 ]