Local Government Workshop - illinois.gov · o items that are titled or registered with an Illinois state agency, and o qualifying food, drug and medical appliances. General merchandise

Local Government Workshop

presented by

Illinois Department of Revenue (IDOR)Local Tax Allocation Division (LTAD)www.tax.illinois.gov

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POPULATION BASED DISBURSEMENTS

Distributions of Income Tax and Use Tax that each municipality or county receives are based on its population in proportion to the total state population.

Population figures are determined based on the latest census conducted by the United States Bureau of the Census and certified by the Office of the Secretary of State.

Income Tax

Income tax is imposed on:

o Individuals, trusts and estates – 4.95% of net incomeo Corporations – 7.00% of net income

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POPULATION BASED DISBURSEMENTS Cont’d

Beginning August 1, 2017, local governments receive

o 6.06 percent of net collections of all income tax received from individuals, trusts, and estates, and

o 6.85 percent of net collections of all income tax received from corporations. (35 ILCS 5/901 b).

o Net collections = total collections minus deposits made into the refund fund

Distribution of Income Tax

o Approximately the third week of each month, IDOR certifies allocation amounts to the state Comptroller.

o Allocated amounts are based on net collections from the prior month.

o Money is distributed through the Local Government Distributive Fund (LGDF).

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INCOME TAX DISBURSEMENTS(Fiscal Year July 1 thru June 30)

($Millions) Annual Amount Per CapitaFY-08 1,207.7 94.0 FY-09 1,118.2 86.4 FY-10 985.4 75.9 FY-11 1,012.9 78.0 FY-12 1,095.3 85.4 FY-13 1,203.6 93.8 FY-14 1,223.2 95.3 FY-15 1,316.3 102.6 FY-16 1,301.1 101.4 FY-17 1,216.3 94.7 FY-18 1,162.9 90.4 FY-19 1,331.0 103.4

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Use Tax Imposed on the privilege of using, in Illinois, any item of tangible

personal property purchased anywhere at retail.

Reported by individuals (ST-44) and retailers (ST-1).

Examples of Use Tax liability

o Purchase of tangible personal property at retail from out-of-state, unregistered retailers for use in Illinois without paying tax to the retailer.

o Illinois businesses withdraw tangible personal property from their sales inventories for their own use.

o Purchase of titled or registered items from out of state, unregistered dealers or retailers.


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State rates for use tax:

o 6.25% General merchandiseo 1.00% Qualifying food, drugs & medical applianceso 6.25%* Titled or registered items

*Use tax from items that are titled or registered with a Stateagency are distributed based on the registered address onthe return and is included with the distribution of the 1.00%local government’s share of state sales tax.

Use Tax monies, with the exception of titled or registered items, are deposited into the State & Local Sales Tax Reform Fund for distribution to local governments.


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STATUTORY REQUIREMENTS FOR DISTRIBUTION OF THE STATE & LOCAL

SALES TAX REFORM FUND

The State and Local Sales Tax Reform Fund is distributed monthly in the method listed below:

o 20 percent to Chicagoo 10 percent to the Regional Transportation Authority (RTA)o 0.6 percent to the Metro-East Transit District (MED)o $3.15 million to the Build Illinois Fundo Remaining balance to municipal and county governments

(except Chicago) based on their population.

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USE TAX DISTRIBUTIONS(Fiscal Year July 1 thru June 30)

($Millions) Annual Amount Per CapitaFY-08 139.5 14.0 FY-09 142.5 14.1 FY-10 120.8 11.9 FY-11 143.8 14.2 FY-12 147.9 14.6 FY-13 160.7 15.9 FY-14 177.5 17.5 FY-15 204.8 20.2 FY-16 234.1 23.1 FY-17 250.2 24.7 FY-18 267.5 26.3 FY-19 309.4 30.4

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Revenues collected by IDOR to replace money lost by local governments when their powers to impose personal property taxes were taken away.

Qualifications to receive a distribution:

o Taxing district must have been in existence prior to July 1, 1979, and

o Received revenue from personal property tax from the 1976 tax year for taxing districts in Cook County, or the 1977 tax year for taxing districts in the remaining 101 counties.

PERSONAL PROPERTY REPLACEMENT TAXES

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Personal Property Replacement Tax includes:

o Replacement Tax imposed on the net Illinois income of c-corporations, partnerships, trusts, & s-corporations;

o Invested Capital Tax;o Electricity Distribution Tax (based on Kilowatt

hours); ando Telecommunications Infrastructure Maintenance

Fees. The net collections of the taxes are deposited into the Personal

Property Replacement Tax Fund and distributed to local taxing districts.

o Net collections = total collections minus stipends, additional compensations, salary reimbursements, and deposits made into the refund fund.

PERSONAL PROPERTY REPLACEMENT TAX Cont’d

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Eight distributions are sent each year to qualifying taxing districts.

Distributions to taxing districts are based on eachdistrict’s share of personal property tax collectionfrom the appropriate 1976 or 1977 tax year.

Proportionate Share of PPRT Distributed.

o Certain taxing districts are required to pay a proportionate share of personal property replacement tax funds they receive to the municipality, library or cemetery if personal property taxes were previously levied in 1976 or 1977 and paid to those taxing districts.

Fiscal estimates for PPRT are posted to our website around the first of August.

PERSONAL PROPERTY REPLACEMENT TAX Cont’d

Distributions:

Distributions are sent in January, March, April, May, July, August, October, and December

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($Millions) Annual AmountFY-08 1,560.7 FY-09 1,368.2 FY-10 1,136.0 FY-11 1,401.4 FY-12 1,236.0 FY-13 1,308.2 FY-14 1,371.0 FY-15 1,434.5 FY-16 1,320.5 FY-17 1,466.8 FY-18 1,227.4 FY-19 1,327.8

PERSONAL PROPERTY REPLACEMENT TAX DISTRIBUTIONS(Fiscal Year July 1 thru June 30)

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SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX

A tax on the privilege of originating or receiving telecommunications and on retailers engaged in the business of transmitting such telecommunications.

Voter approval is not required.

Tax imposed in increments of 0.25%, with a maximum rate of 6.00%.

A certified ordinance must be sent to our office by:

o March 20 to become effective July 1 of the same year, oro September 20 to become effective January 1 of the following

year.

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Tax is imposed on LAN lines, cellular phones, pagers, stationary two-way radios, etc. Note: Prepaid telephone cards are not included.

Federal and State governments and State Universities, created by statute, are exempt from this tax.

The municipality is responsible for providing each telecommunications provider with a list of addresses located within their taxing jurisdiction.

Telecommunications providers are notified of tax rate increases or decreases through an informational bulletin (Simplified Municipal Telecommunications Tax Rate Changes), posted on our website.

TELECOMMUNICATIONS TAX Cont’d

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The customer must write a letter to their provider.

If the provider does not respond or disagrees, the customer may contact IDOR by completing form RT-12, Request for Determination of Proper Tax Jurisdiction.

The customer will receive a letter of determination from IDOR within 90 days. A copy of the letter will also be sent to the provider.

Per 35 ILCS 636/5-42 (c) (4) of the Simplified Municipal Telecommunications Tax Act, upon receipt of the letter of determination, the provider shall correct the error and refund or credit the amount of tax paid in error.

TELECOMMUNICATIONS TAX Cont’d

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March

January

April

February

LiabilityMonth

CollectionMonth

ProcessingMonth

DisbursementMonth

SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX CYCLE

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TELECOMMUNICATIONS TAX DISBURSEMENTS

(Fiscal Year July 1 thru June 30)

($Millions) Annual Amount FY-08 288.6 FY-09 296.7 FY-10 291.3 FY-11 276.2 FY-12 301.2 FY-13 271.3 FY-14 259.2 FY-15 227.4 FY-16 232.9 FY-17 212.8 FY-18 193.9 FY-19 189.8

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Retailers’ Occupation Tax Service Occupation Tax Use Tax Service Use Tax Home Rule Non-Home Rule Regional Transportation

Authority Tax

Metro-East Transit District Tax County Flood Prevention Tax County Public Safety, Public

Facilities or Transportation Tax County School Facility Tax Business District Development

and Redevelopment Tax

SALES TAX

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SERVICE OCCUPATION TAX A tax imposed on persons engaged in the business of making sales

of service, based on tangible personal property transferred incident to sales of service.

Tax is paid to their supplier on the cost price of the tangible personal property transferred in the sale of service.

If requirements are met, the service person would not be required to register with IDOR as a retailer.

Appliance Repair Shop

Cost of replacement part $10.00Labor cost 95.00Total bill to customer $105.00

Other service persons that may be in this category: home beauty shops, heating and cooling repair services, plumbers, carpenters, electricians, auto mechanics, lawn care services, nail salons, etc.

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ALLOCATION OF STATE SALES TAX COLLECTIONS

Retailers’ Occupation Tax (ROT) and Service Occupation Tax (SOT)

General Merchandise

State Rate is 6.25%o 5.00% State Equivalent to 80% of tax collectionso 1.00% Local Equivalent to 16% of tax collectionso 0.25% County Equivalent to 4% of tax collections

Qualifying Food, Drug and Medical Appliances

State rate is 1.00%o 1.00% Local Equivalent to 100% of tax collections

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Sale of General Merchandise

Selling Price $1,000.006.25% Tax + 62.50

$1,062.50

Total Tax Due $62.50Discount 1.75% - 1.09Total Remitted $61.41

Allocation Breakdown

State.. $49.12 (80%)Local.. 9.83 (16%)County.. 2.46 (4%)Total $61.41

SALES TAX ALLOCATION EXAMPLE

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Tax is imposed in Cook County and the collar counties of DuPage, Kane, Lake, McHenry and Will.

Applicable Cook County tax rates:

General Merchandise 1.00%Titled or registered items 1.00%Qualifying food & drug 1.25%

Applicable collar county tax rates:

General Merchandise 0.75%Titled or registered items 0.75%Qualifying food & drug 0.75%

Regional Transportation Authority (RTA)

LOCAL TAXES IMPOSED THROUGH LEGISLATION

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Tax imposed in certain townships in Madison County and St. Clair County.

Applicable tax rates in Madison County:

General Merchandise 0.25%Qualifying food & drug 0.25%Titled or registered items 0.25%

Applicable tax rates in St. Clair County:

General Merchandise 0.75%Qualifying food & drug 0.75%Titled or registered items 0.25% plus an additional District

fee of 0.50% or $20, whichever is less

Metro-East Transit District (MED)

LOCAL TAXES IMPOSED THROUGH LEGISLATION

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Local taxes imposed at the county or municipal level are not imposed on:

o items that are titled or registered with an Illinois state agency, ando qualifying food, drug and medical appliances.

General merchandise rates are imposed in increments of 0.25%.

IDOR will notify, through an Informational Bulletin (Sales Tax Rate Change Summary), each retailer registered to report sales tax within a local government’s taxing jurisdiction or, in the case of a business district, each retailer located at an address within the business district that has been reported to IDOR.

LOCAL TAXES IMPOSED AT THE COUNTY OR MUNICIPAL LEVEL

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A home-rule unit is:

o a county that has a chief executive officer elected by the electors of the county, or

o a municipality that has a population of 25,001 or more.


No maximum general merchandise rate that can be imposed.

A certified ordinance imposing the tax must be sent to our office by:

o April 1 to become effective July 1 of the same year, oro October 1 to become effective January 1 of the following year.

Home Rule

LOCAL TAXES IMPOSED AT THE MUNICIPAL LEVEL

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Tax is imposed by ordinance after voter passage of a referendum.

Maximum general merchandise rate imposed of 1.00%.

A certified ordinance imposing the tax and certified election results must be sent to the our office by:

o May 1 to become effective July 1 of the same year, oro October 1 to become effective January 1 of the following year.

Non-home rule units have a population of 25,000 and under.

Non-Home Rule


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Business District Development and Redevelopment Tax

Tax is designed to fund the development or redevelopment of designated areas within a municipality and can be imposed if the areao Is contiguous, ando Is blighted, as defined in the Illinois Municipal Code, 65 ILCS

5/11-74.3-5.



Tax can be imposed for no longer than 23 years. Ordinance must be filed to rescind the tax.


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A certified ordinance imposing the tax must be sent to our office by:

o April 1 to become effective July 1 of the same year, oro October 1 to become effective January 1 of the following year.

Documents that must be submitted to our office:

o A certified copy of the ordinance,o A detailed map of the business district boundaries,o A copy of the development or redevelopment plan for the

business district, and o A detailed list of each address, registered with the United States

Postal Service, located within the district’s boundaries.

BUSINESS DISTRICT DEVELOPMENT & REDEVELOPMENT TAX Cont’d

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Changes that can be made after a business district becomes effective:

o Add, change, or delete addresses,o Boundaries for an existing business district can be changed, ando Increase or decrease the Business District sales tax rate

The changes above must be reported to our office by the ordinance deadlines.

BUSINESS DISTRICT DEVELOPMENT & REDEVELOPMENT TAX Cont’d

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Tax is used for school facility purposes, (i.e. development, construction, reconstruction, rehabilitation, improvement, etc. of school facilities or the payment of bonds or other obligations). 55 ILCS 5/5-1006.7.

Tax is imposed after voter passage of a referendum at the county level.


Certified election results (ballot question and abstract of votes) must be sent to our office by:

o May 1 to become effective July 1 of the same year, oro October 1 to become effective January 1 of the following year.

County School Facility Occupation Tax

LOCAL TAXES IMPOSED AT THE COUNTY LEVEL

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Tax is imposed for expenditures in:o public safety (i.e. fire fighting, police and emergency services); o public facilities (i.e. museums and nursing homes); and o transportation (i.e. public highways and passenger rail

transportation).Refer to 55 ILCS 5/5-1006.5 for additional information.

Tax is imposed by ordinance after voter passage of a referendum.

No maximum general merchandise rate that can be imposed.

A certified ordinance imposing the tax and certified election results must be sent to our office by:

o May 1 to become effective July 1 of the same year, or o October 1 to become effective January 1 of the following year.

County Public Safety, Public Facilities or Transportation Tax

LOCAL TAXES IMPOSED AT THE COUNTY LEVEL cont’d

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January

LiabilityMonth

February

20

CollectionMonth

March April

ProcessingMonth

DisbursementMonth

SALES TAX COLLECTION CYCLE

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SALES TAX DISBURSEMENTS(Fiscal Year July 1 thru June 30)

Municipal County County-Wide($Millions) (MT 1.00%) (CT 1.00%) (CST 0.25%)FY-08 1,588.4 55.1 217.0FY-09 1,518.3 51.1 205.9FY-10 1,429.5 44.6 191.9FY-11 1,501.2 46.3 204.0FY-12 1,574.8 48.9 213.0FY-13 1,604.9 48.1 214.2FY-14 1,663.7 51.1 222.5FY-15 1,720.1 53.4 225.9FY-16 1,753.8 49.9 225.3FY-17 1,758.3 49.7 226.5FY-18 1,796.5 52.1 231.2FY-19 471.9 14.8 61.8

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Sheet1

MunicipalCountyCounty-Wide

($Millions)(MT 1.00%)(CT 1.00%)(CST 0.25%)1000

FY-081,588.455.1217.0

FY-091,518.351.1205.9

FY-101,429.544.6191.9

FY-111,501.246.3204.0

FY-121,574.848.9213.0

FY-131,604.948.1214.2

FY-141,663.751.1222.5

FY-151,720.153.4225.9

FY-161,753.849.9225.3

FY-171,758.349.7226.5

FY-181,796.552.1231.2

FY-19471.914.861.8

EFFECTS ON DISTRIBUTIONS OF SALES TAX

Audits and Refunds

Late Filed Returns

13 Period Filers

Seasonal Businesses

Car Sales

Economy

Airplane Sales

One Time Big Ticket Items

Special Events

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All retailers who make sales in Illinois, whether they are Illinois taxpayers or not, must collect and pay tax.

Special events participants do not have to separately register as long as the tax is reported and paid to the Special Events Coordinator with IDOR.

o Out-of-state vendors may participate in Illinois events provided they remit Illinois sales tax to IDOR by completing Form IDOR-6-SETR, Special Event Tax Collection Report and Payment Coupon.

Examples of special events: fairs, festivals, flea markets, craft shows or other similar events.

SPECIAL EVENTS

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Any person who promotes, organizes, or provides retail selling space for vendors to sell items is required to file a report with IDOR. The report must include the following information:

o name of vendor’s business,o name of person or persons engaged in the vendor’s businesso permanent address of businesso Illinois Account ID number of businesso date and location of event

Report is sent to Special Events Unit at:

Special Events UnitIllinois Department of RevenuePO Box 19035Springfield, IL 62794-9035or(847) 294-4475 [email protected]

SPECIAL EVENTS Cont’d

Contact Special Events Unit

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Local governments receive a separate check or direct deposit for each local tax that is imposed.

IDOR suggests that all disbursements received by a local government be direct deposited through the Office of the Comptroller or the Illinois Funds Program.

Go to the Office of the Comptroller‘s website to find out when a local government’s check was issued.

The Vendor TIN Number can be found on IDOR’s website under “Monthly Disbursements.”

DISTRIBUTION OF TAXES

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Contacts

Office of the Comptroller Office of the Treasurer325 West Adams Street The Illinois Funds ProgramSpringfield, IL 62704 400 West Monroe, Suite 401

Springfield, IL 62704217 557-0930www.illinoiscomptroller.gov 217 524-4910

www.treasurer.il.gov

Illinois Gaming Board801 South Seventh Street, Suite 400-SSpringfield, IL 62703

217 524-0226www.igb.illinois.gov

DISTRIBUTION OF TAXES Cont’d

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http://www.ioc.state.il.us/http://www.treasurer.il.gov/http://www.igb.illinois.gov/

ADDITIONAL CONTACTSFor information regarding Property Tax issues, contact the following telephone numbers:

217 785-1388 Appraisals (ICAAS)217 782-3016 County Official Salary Reimbursements & Stipends217 785-6636 Education & Assistance 217 782-3627 Equalization & Sales Ratios844 445-1114 My DEC217 785-0411 Railroads & Pollution Control217 782-3627 Real Estate Transfer Declarations217 782-3016 Statistics217 785-2252 Sales Tax & Property Tax Exemptions217 785-5465 Senior Citizens Real Estate Tax Deferral Program

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By law, all information received by IDOR from individual sales tax returns, telecommunications tax returns, or from any investigation is confidential and cannot be released.

There are two ways information can be released by individual retail businesses or telecommunications providers:

o Local government enters into a reciprocal agreement for exchange of information with IDOR, or

o Written authorization from the taxpayer or provider.

Information Exchange Agreements

Effective January 1, 2015, all municipalities are eligible to enter into a reciprocal agreement for exchange of confidential sales tax information with IDOR.

CONFIDENTIALITY OF TAXES

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Effective June 30, 2016, all counties are eligible to enter into a reciprocal agreement for exchange of confidential sales tax information with IDOR.

Municipalities that impose Telecommunications Tax can enter into a reciprocal agreement.

The Chief Executive Officer must sign the reciprocal agreement and Attachment A.

A list of persons and their titles who will be authorized to view the confidential information must be sent with the agreement. This list must be certified each year by the chief executive officer.

Attachment B must be completed for each person on the authorized list and each new person that is added at a later date.

For a confidential account to be approved in MyLocalTax, you must have both Sales Tax and Telecom (if imposed) agreements on file.

CONFIDENTIALITY OF TAXES Cont’d

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Local governments that previously submitted an Authorization to Release Sales Tax Information to Local Governments (PTAX 1002-21) pursuant to a rebate sharing agreement with another entity (developer, taxpayer or other local government) that requires an accounting of the amount the municipality or county received from a certain taxpayer can be shared with that entity IF

o the taxpayer completes a form or statement giving the local government authorization to release their sales tax information to the entity.

The confidentiality of a taxpayer’s filing must be protected.


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Top Filer Report

Report gives an aggregate total of the 1.00% local government’s share of the state’s sales tax the local government received from their top sales tax contributors within a specified time period. The names and Illinois account ID’s are listed in numeric order.

FOIA Requests

Confidential information received from IDOR cannot be requested by the general public under the Freedom of Information Act. Refer to statute, 5 ILCS 140/7(1)(a).


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o An exception to the requirement is where sales tax sharing is stipulated in the covenants of a bond issue. Bond agreements that use sales taxes are typically for the repayment of bonds, not “sharing” of the sales taxes.

An agreement made by a local government to share or rebate any portion of retailers’ occupation taxes (including, but not limited to, the 1.00% local share of the state retailer’s occupation taxes, home rule, non-home rule, or business district taxes) with retailers, developers, consultants, or other local governments or taxing jurisdictions.

REBATE SHARING AGREEMENTS

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Agreements are reported through the MyLocalTax portal found on IDOR’s website. Municipalities located in more than one county must use the location code and PIN from the county in which the rebated sales taxes will be generated.

Agreements reported on the website are made available to the public.

REBATE SHARING AGREEMENTS Cont’d

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HOW CAN IDOR HELP YOU FIND

MORE TAX DOLLARS FOR

YOUR TAXING JURISDICTION?

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Review and respond to the Taxpayer Location Verification letters

#1

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TAXPAYER LOCATION VERIFICATION

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TAXPAYER LOCATION VERIFICATION Cont’d

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Review the Annual Taxpayer Location Address List

#2

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ANNUAL TAXPAYER LOCATION ADDRESS LIST

Order taxpayer listings through MyLocalTax or request updated taxpayer listings in writing for:o Sales tax, o ART,o Business districts, (the request must indicate the district name(s))o Contiguous jurisdictions, oro Provider listings for telecommunications tax.

What could happen if the Annual Taxpayer Location Address List is not reviewed every year?o Revenue is lost from businesses located within your taxing

jurisdiction that are incorrectly registered to report sales tax.o Adjustments for misallocation of disbursements cannot be made for

the entire period the money was misallocated.o Revenue is lost from businesses located in business districts that

are incorrectly registered to report sales tax.

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The Annual Taxpayer Location Address List is sent to county and municipal clerks via MyLocalTax, once a year based on their zone. If you do not have a MyLocalTax account, contact LTAD.

Zone 1 AugustZone 2 SeptemberZone 3 OctoberZone 4 NovemberZone 5 DecemberZone 6 JanuaryZone 7 FebruaryZone 8 MarchZone 9 AprilZone 10 MayZone 11 JuneZone 12 July

ANNUAL TAXPAYER LOCATION ADDRESS LIST

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Report discrepancies as soon as you realize a taxpayer is not reporting sales tax for your

jurisdiction

#3

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Promptly report annexations to our office

#4

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Prompt notification ensures the sales tax paid by the newly annexed businesses will properly allocate to your local government.

Municipality’s responsibility to notify affected businesses of the effective date of the annexation and correct sales tax rate.

Documentation sent to IDOR should include the following:o A certified copy of the annexation ordinance,o copy of the plat of annexation,o a statement verifying that a copy of the annexation

ordinance was filed with your county government,o the effective date of the annexation, and

ANNEXATIONS OR DISCONNECTIONS OF TERRITORY INTO THE

CORPORATE LIMITS

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o the name and address of any retail business that is located in the annexed area

o the name of the business ownero the Illinois Account ID, or o in the case of a disconnection, the certified ordinance, final

judgment, or resolution of disconnection, ando a plat of the territory that will be disconnected.

County clerks must submit form PTAX 270, Abstract of Changes in Taxing District Boundaries, within 30 days of annexation.

A special census conducted by the Bureau of the Census can increase the amount of residents within the municipality when residential areas are annexed into the corporate limits.

ANNEXATIONS OR DISCONNECTIONS OF TERRITORY INTO THE CORPORATE LIMITS Cont’d

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ILLINOIS DEPARTMENT OF REVENUE WEBSITEhttps://www2.illinois.gov/rev/Pages/default.aspx

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LOCAL TAX ALLOCATION DIVISION WEBSITE

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FREQUENTLY USED LINKS FOR LOCAL GOVERNMENT OFFICIALS

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LTAD CONTACT INFORMATIONIllinois Department of RevenueLocal Tax Allocation Division (MC 3-500)101 West Jefferson StreetSpringfield, IL 62702

Tel: 217 785-6518Fax: 217 785-6527

[email protected]://www2.illinois.gov/rev/Pages/default.aspx

Printed by the authority of the State of Illinois Web Only – One Copy Available for download at tax.illinois.gov Last Updated 7/18/1962

mailto:[email protected]://www2.illinois.gov/rev/Pages/default.aspx

Slide Number 1Slide Number 3POPULATION BASED DISBURSEMENTS Cont’d�Slide Number 5Slide Number 6Slide Number 7Slide Number 8Slide Number 9Slide Number 10Slide Number 11Slide Number 12Slide Number 13SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAXSlide Number 15Slide Number 16Slide Number 17Slide Number 18Slide Number 19Slide Number 20ALLOCATION OF STATE SALES TAX COLLECTIONSSlide Number 22Slide Number 23Slide Number 24Slide Number 25Slide Number 26Slide Number 27Slide Number 28Slide Number 29Slide Number 30Slide Number 31Slide Number 32Slide Number 33Slide Number 34Slide Number 35Slide Number 36Slide Number 37Slide Number 38Slide Number 39Slide Number 40Slide Number 41Slide Number 42Slide Number 43Slide Number 44Slide Number 45Slide Number 46Slide Number 47Slide Number 48Slide Number 49Slide Number 50Slide Number 51Slide Number 52Slide Number 53Slide Number 54Slide Number 55Slide Number 56Slide Number 57Slide Number 58Slide Number 59Slide Number 60Slide Number 61Slide Number 62