Legislative http://www.ilba.net/legislative.aspx 120 mojoPortal Blog Module V 1.0 Senators Introduce Legislation to Close Tobacco Tax 'Loopholes' http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=347&mid=663 Mon, 14 May 2012 14:04:51 GMT http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=347&mid=663 http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=347&mid=663 Would create tax parity for all tobacco products at same per-unit level as cigarettes

CSP Daily News |

WASHINGTON-- U.S.Senators Dick Durbin (D-Ill.), Frank Lautenberg (D-N.J.) and Richard Blumenthal (D-Conn.) have introduced the Tobacco Tax Equity Act to close loopholes in the tax code that allow tobacco companies to avoid the federal cigarette and roll-your-own (RYO) tobacco tax.

Because pipe tobacco is taxed at a lower rate than cigarettes, some companies have begun offering the option of purchasing pipe tobacco and allowing customers to roll their own cigarettes to avoid paying the federal cigarette tax

"The current loopholes in the taxes on tobacco products encourage the use of products like pipe tobacco, smokeless tobacco and 'nicotine candies' as a cheap source of tobacco, particularly among young people. This difference in tax rates doesn't make sense, and we are already seeing tobacco manufacturers abusing them by changing the labels on their products to avoid paying the higher tax. This bill will stop tobacco manufacturers from gaming the system and protect more children and teens from this dangerous habit," Durbin said.

"This legislation will stop big tobacco from exploiting loopholes that cheat the government out of tax dollars," said Lautenberg.

"I am proud to cosponsor the Tobacco Tax Equity Act to eliminate disparities in tobacco tax rates, closing a harmful loophole in our tax code that taxes repackaged pipe tobacco and other tobacco products at lower levels than cigarettes, small cigars and roll-your-own tobacco. This bill equalizes the federal tax rate for all tobacco products to that of cigarettes. It will generate more than a billion dollars in revenue."

They cited a Government Accountability Office (GAO) report published last month that said RYO tobacco products are currently being sold in packages labeled as pipe tobacco--which is taxed at a lower rate--with no change to the product. Also, they cited a recent report by the Centers for Disease Control & Prevention (CDC) that claimed more than $1.3 billion in state and federal revenue has been lost as a result of tobacco manufacturers relabeling RYO tobacco as pipe tobacco. By establishing tax parity and closing loopholes in the tobacco tax code, this bill would generate approximately $4 billion in revenue over five years.

The Tobacco Tax Equity Act would create tax parity by establishing the tax rate on all tobacco products at the same per-unit level as cigarettes. This legislation would eliminate the current tax incentive for tobacco companies to label RYO tobacco as pipe tobacco in order to sell their product at a lower cost, the senators said.

Source: CSP Daily News
Related Terms: Tobacco, Cigarettes, RYO


patty  ...]]> The Department of Revenue proposed an amendment that will impact establishments that sell alcohol at retail: http://www.ilba.net/the-department-of-revenue-proposed-an-amendment-that-will-impact-establishments-that-sell-alcohol-at-retail---------.aspx Fri, 06 Jan 2012 21:25:57 GMT http://www.ilba.net/the-department-of-revenue-proposed-an-amendment-that-will-impact-establishments-that-sell-alcohol-at-retail---------.aspx http://www.ilba.net/the-department-of-revenue-proposed-an-amendment-that-will-impact-establishments-that-sell-alcohol-at-retail---------.aspx  

 

The Department of Revenue proposed an amendment that will impact establishments that sell alcohol at retail:         
The Department of Revenue proposed an amendment to "Retailers' Occupation Tax" (86 Ill. Adm. Code 130; 35 Ill. Reg. 19649) requiring liquor retailers who sell alcoholic liquor at retail through a liquor store, tavern, or restaurant to file a monthly statement listing the total amount paid for liquor during the preceding calendar month electronically beginning 2/1/12. The amendment also allows the taxpayer to petition DOR for a waiver of the electronic filing requirement if the taxpayer does not have access to the Internet. (DOR states that it is curtailing the option to file the information by telephone.) 
Bottom Line: This rulemaking is proposed as part of an effort to eliminate the Department of Revenue's TeleFile program. These rules currently require liquor retailers to file a monthly statement of liquor purchases on an ST-1 return that is Tele-filed. This amendment eliminates the requirement to TeleFile the ST-1 return and instead requires that liquor retailers filing their monthly statement of liquor purchases include this statement on an ST-1 return that is electronically filed. The rules specify that this change will be effective for returns due on and after February 1, 2012. The statute mandating that liquor retailers file a monthly statement allows the Department to adopt rules requiring the statement to be filed either electronically or telephonically. Originally the Department chose to require telephonic filing; however, the number of telephonic filers has dropped significantly, while the number of electronic filers has increased significantly. Due to these factors, as well as budgetary constraints, the Department has chosen to discontinue its TeleFile program. These rules implement that determination. The rules do provide however that a taxpayer may petition for a waiver of the electronic filing requirement. The Department has made this accommodation for taxpayers that demonstrate they do not have access to the Internet. Persons who wish to submit comments or have questions are encouraged to contact Jerilynn Troxell-Gorden, Illinois Department of Revenue's Legal Services Office at (217) 782-2844 or Jerilynn.Gorden@Illinois.gov. Click here to submit comments.


patty  ...]]> NLRB Extends Deadline to January 31, 2012 http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=302&mid=663 Fri, 06 Jan 2012 21:22:45 GMT http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=302&mid=663 http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=302&mid=663 The National Labor Relations Board has postponed the implementation date for its new notice-posting rule by more than two months in order to allow for enhanced education and outreach to employers, particularly those who operate small and medium sized businesses.  the new effective date of the rule is January 31, 2012. 
  
The decision to extend the rollout period followed queries from businesses and trade organizations indicating uncertainty about which businesses fall under the Board's jurisdiction, and was made in the interest of ensuring broad voluntary compliance.  No other changes in the rule, or in the form or content of the notice will be made.
  
Most private sector employers will be required to post the 11X17 inch notice, which is available at no cost from the NLRB through its website either by downloading and printing, or by ordering a print in the mail. 
The poster which describes employee rights under the National Labor Relations Act is now available for free download from the NLRB website at www.nlrb.gov/poster.
  
In addition, copies of the Notice will soon be available without charge from any NLRB regional office. 
  
For further information about the posting, including a detailed discussion of which employers are covered by the NLRB, and what to do if a substantial share of the workplace speaks a language other than English, please see the NLRB's Frequently Asked Questions.    
 
For questions on any of the above, contact Katy Khayyat at Katy.Khayyat@Ilinois.gov, or call (800) 252-2923 or (217) 785-8020. 

patty  ...]]> New Mandatory Notice of Employee Rights Under The National Labor Relations Act http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=275&mid=663 Thu, 03 Nov 2011 16:05:29 GMT http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=275&mid=663 http://www.ilba.net/Blog/ViewPost.aspx?pageid=552&ItemID=275&mid=663 NEW MANDATORY NOTICE OF
EMPLOYEE RIGHTS UNDER THE NATIONAL LABOR RELATIONS ACT
 
            All Employers need to be aware that the National Labor Relations Board [NLRB] is about to start requiring virtually all private-sector Employers to post an official NLRB Notice spelling out the rights of employees to organize for the purpose of bargaining collectively with their Employer and to engage in other "protected concerted activity," free from any interference or retaliation by their Employer.
            The new NLRB rule does not create any new employee rights. Since 1935, private sector employees have had a federally-protected right to form a union, to support a union, or to act in concert regarding their wages, hours and working conditions. (They also have a right to refrain from doing so, if that is what they prefer.) It is an "unfair labor practice" for an Employer to interfere with those rights, or to threaten, coerce or restrain employees. But requiring Employers to inform workers of those rights will be new for most Employers.
(Government contractors are already required by the U.S. Department of Labor [DOL] to post a similar notice at their workplaces. Government contractors who post the DOL notice will not be required to also post the NLRB notice.)
The official Notice [a copy of which is enclosed] can be obtained from your local NLRB office or downloaded from the NLRB website: http://www.nlrb.gov/poster. (Note that the official poster used in the workplace must be 11 x 17 inches.   If you are going to download it, set your printer accordingly.) You'll probably be inundated with offers to sell you a set of posters, but there's no need to purchase them from a commercial vendor.
            Under the new NLRB rule, Employers are expected to post the notice on and after November 14, 2011. They will need to keep it posted from then on, wherever other employee notices are posted. If anyone removes or defaces it, you are expected to replace it with a clean copy. If the Employer posts employee policies or notices on an internet or intranet site, it will be expected to also post the NLRB Notice there as well.
            If at least 20% of an Employer's employees are not proficient in English and speak a particular other language, it will be required to post a Notice in that other language. Translations of the poster into that other language can be obtained from the NLRB.   The Spanish poster is available on the NLRB website.
            Various Employer groups have filed lawsuits seeking to overturn the new NLRB regulation. But unless and until a court rules against the NLRB or enters a temporary restraining order putting the regulation on hold, the NLRB will enforce its regulation starting on November 14th.
            How will the NLRB know whether or not an Employer posts the required Notice?
An Employer's non-compliance will be brought to the NLRB's attention if an employee or a union organizer blows the whistle on the Employer, or in the course of investigating some unrelated unfair labor practice ["ULP"] charge.
What are the consequences for an Employer who fails to post the Notice?   The regulation says that failure to post is a ULP. If a failure to post is inadvertent, and the Employer posts the Notice once a Board agent calls the omission to the Employer's attention, no further steps will be taken. But if the Employer willfully refuses to post, presumably the NLRB will find the Employer guilty of a ULP and will enter a formal order compelling the Employer to post the Notice.
Are there other potential consequences? Yes. Normally, there is a six-month statute of limitations for unfair labor practice charges. That means that if an Employer commits a ULP (such as interference or coercion of employees) but no charge is filed within six months, the NLRB normally cannot take action against the Employer. But the new NLRB regulation suggests that if that Employer did not post the "Employee Rights Notice," then the Board may decide to extend the six-month statute of limitations for ULP charges. Also, if the Employer is ever charged with some other ULP, the Board may consider the failure to post the Notice as evidence of unlawful anti-union motive in the ULP proceedings.    
            If an Employer decides to comply with the new NLRB regulation and post the official "Employee Rights" Notice, supervisors should be coached on what they lawfully can and cannot say to employees, in case the Notice prompts any employee questions. Finally, any non-unionized Employer that would prefer to remain union-free should consider whether to also post or distribute a separate notice telling employees why it is posting the NLRB notice and explaining (in a lawful, non-coercive manner) why the Employer's philosophy is to encourage its employees not to go union.
 

patty  ...]]> 2011 Legislative Update http://www.ilba.net/2011-legislative-update.aspx Mon, 19 Sep 2011 21:37:38 GMT http://www.ilba.net/2011-legislative-update.aspx http://www.ilba.net/2011-legislative-update.aspx  

2011 LEGISLATIVE UPDATE

 

The Illinois Licensed Beverage Association was very active during the 2011 Spring Session of the General Assembly.  A total of 640 bills passed both Chambers so far this year.  Additionally many more bills did not pass out of the Legislature.  There are many issues that will be addressed in the Fall 2011 Veto Session scheduled for October 25 through November 10, 2011.

 

The ILBA has been protecting hospitality interests in 2011.  Below find a few updates from the 2011 session of the 97th General Assembly.

 

ILLINOIS BILLS DEFEATED

 

1.)     Defeated HB 1600 which would have eliminated the use of oil, shortening or margarine that contain trans fat in cooking and food service.

 

2.)  Defeated HB 1327 which would have prohibited combining alcohol with 

      caffeine, guarana or other similar substances that are commonly referred 

      to as caffeinated alcohol beverages.

 

3.)   Defeated HB 2992 which would have provided a Department of Revenue  

      investigator the powers of a police officer if any offense or violation other  

      than taxing issues were discovered during an investigation.

 

4.)   Defeated SB 06 which would have increased taxes on tobacco products.

 

5.)   Defeated SB 50 which would have prohibited all alcohol energy drinks.

 

 

ILLINOIS BILLS PASSED

 

1.)     Passed Public Act 97-0005 which protects the three – tier system of 

      manufacturing, distributing and selling adult beverages.

 

2.)     Illinois Supreme Court rules to allow Public Act 96 – 34 to move forward 

      allowing legalized video gaming in on premise adult beverage establishments.

 


patty  ...]]> September 2011 http://www.ilba.net/test.aspx Sat, 09 Jul 2011 19:40:05 GMT http://www.ilba.net/test.aspx http://www.ilba.net/test.aspx Updated legislative news will be posted here.


Dan Clausner  ...]]>