(A) Except as otherwise provided in this section, every person required to register as prescribed in § 42.03 shall file with the Clerk a report under oath before a notary public, pursuant to the specifications set forth of all expenditures for lobbying made or incurred by the lobbyist on his behalf or the behalf of his employer. In the case where an individual is solely employed by another person to perform job related functions say part of which includes lobbying, the employer shall be responsible for reporting all lobbying expenditures incurred on the employer's behalf as shall be identified by the lobbyist to the employer preceding such report. Persons who contract with another person to perform lobbying activities shall be responsible for reporting all lobbying expenditures incurred on the employer's behalf. Any additional lobbying expenses incurred by the employer which are separate and apart from those incurred by the contractual employee shall be repotted by the employer.
(B) (1) The report shall itemize each individual expenditure or transaction over $100 and shall include the name of the official on whose behalf the expenditure was made, the name of the client on whose behalf the expenditure was made, the total amount of the expenditure, the date on which the expenditure occurred and the subject matter of the lobbying activity, if any.
(2) Expenditures attributable to lobbying officials shall be listed and reported according to the following categories:
(a) Travel and lodging on behalf of others.
(b) Meals, beverages and other entertainment.
(c) Gifts.
(d) Honoraria.
(3) Individual expenditures required to be reported as described herein which are equal to or less than $100 in value need not be itemized but are required to be categorized and reported by officials in an aggregate total in a manner prescribed by the County Clerk.
(4) Expenditures incurred for hosting receptions, benefits and other large gatherings held for purposes of goodwill or otherwise to influence executive, legislative or administrative action to which there are 25 or more county officials invited shall be reported listing only the total amount of the expenditure, the date of the event, and the estimated number of officials in attendance.
(5) Each individual expenditure required to be reported shall include all expenses made for or on behalf of county officials and members of the immediate family of those persons.
(6) The category travel and lodging includes, but is not limited to, all travel and living accommodations made for or on behalf of county officials in the capital during sessions of the County Board.
(7) Salaries, fees, and other compensation paid to the registrant for the purposes of lobbying need not be reported.
(8) Any contributions required to be reported under Article 9 of the Election Code need not be reported.
(9) Gifts and honoraria returned to the registrant within 30 days of the date of receipt need not be reported.
(C) (1) Reports under this section shall be filed by July 31, for expenditures from the previous January 1 through the later of June 20 and by January 31, for expenditures from the entire previous calendar year.
(2) Registrants who made no reportable expenditures during a reporting period shall file a report stating that no expenditures were incurred. Such reports shall be filed in accordance with the deadlines as prescribed in this division.
(3) A registrant who terminates employment or duties which required him to register under this chapter shall give the County Clerk, within 30 days after the date of such termination, written notice of such termination and shall include therewith a report of the expenditures described herein, covering the period of time since the filing of his last report to the date of termination of employment. Such notice and report shall be final and relieve such registrant of further reporting under this chapter, unless and until he later takes employment or assumes duties requiring him to again register under this chapter.
(D) (1) Failure to file any such report within the time designated or the reporting of incomplete information shall constitute a violation of this chapter.
(2) A registrant shall preserve for a period of two years all receipts and records used in preparing reports under this chapter.
(1980 Code, § 42.06) (Res. 98-353, passed 11-19-1998) Penalty, see § 42.99