Full Text of HB5821 94th General Assembly
HB5821 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB5821
Introduced 8/8/2006, by Rep. William B. Black - Terry R. Parke - Patricia R. Bellock SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/2 |
from Ch. 120, par. 418 |
35 ILCS 505/2a |
from Ch. 120, par. 418a |
35 ILCS 505/13a |
from Ch. 120, par. 429a |
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Amends the Motor Fuel Tax Law. Provides that taxes are not imposed under the Act for the 30-day period beginning on the 7th day after the effective date of this amendatory Act. Effective immediately.
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A BILL FOR
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HB5821 |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Motor Fuel Tax Law is amended by changing | 5 |
| Sections 2, 2a, and 13a as follows:
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| (35 ILCS 505/2) (from Ch. 120, par. 418)
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| Sec. 2. Tax on the operation of motor vehicles and | 8 |
| watercraft; exceptions.
A tax is imposed on the privilege of | 9 |
| operating motor vehicles
upon the public highways and | 10 |
| recreational-type watercraft upon the waters
of this State.
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| (a) Prior to August 1, 1989, the tax is imposed at the rate | 12 |
| of 13 cents
per gallon on all motor fuel used in motor vehicles | 13 |
| operating on the public
highways and recreational type | 14 |
| watercraft operating upon the waters of this
State. Beginning | 15 |
| on August 1, 1989 and until January 1, 1990, the rate of the
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| tax imposed in this paragraph shall be 16 cents per gallon. | 17 |
| Beginning January
1, 1990, the rate of tax imposed in this | 18 |
| paragraph shall be 19 cents per
gallon.
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| (b) The tax on the privilege of operating motor vehicles | 20 |
| which use diesel
fuel shall be the rate according to paragraph | 21 |
| (a) plus an additional 2 1/2
cents per gallon. "Diesel fuel" is | 22 |
| defined as any product
intended
for use or offered for sale as | 23 |
| a fuel for engines in which the fuel is injected
into the | 24 |
| combustion chamber and ignited by pressure without electric | 25 |
| spark.
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| (c) A tax is imposed upon the privilege of engaging in the | 27 |
| business of
selling motor fuel as a retailer or reseller on all | 28 |
| motor fuel used in motor
vehicles operating on the public | 29 |
| highways and recreational type watercraft
operating upon the | 30 |
| waters of this State: (1) at the rate of 3 cents per gallon
on | 31 |
| motor fuel owned or possessed by such retailer or reseller at | 32 |
| 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
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| gallon on motor fuel owned
or possessed by such retailer or | 2 |
| reseller at 12:01 A.M. on January 1, 1990.
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| Retailers and resellers who are subject to this additional | 4 |
| tax shall be
required to inventory such motor fuel and pay this | 5 |
| additional tax in a
manner prescribed by the Department of | 6 |
| Revenue.
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| The tax imposed in this paragraph (c) shall be in addition | 8 |
| to all other
taxes imposed by the State of Illinois or any unit | 9 |
| of local government in this
State.
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| (d) Except as provided in Section 2a, the collection of a | 11 |
| tax based on
gallonage of gasoline used for the propulsion of | 12 |
| any aircraft is prohibited
on and after October 1, 1979.
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| (e) The collection of a tax, based on gallonage of all | 14 |
| products commonly or
commercially known or sold as 1-K | 15 |
| kerosene, regardless of its classification
or uses, is | 16 |
| prohibited (i) on and after July 1, 1992 until December 31, | 17 |
| 1999,
except when the 1-K kerosene is either: (1) delivered | 18 |
| into bulk storage
facilities of a bulk user, or (2) delivered | 19 |
| directly into the fuel supply tanks
of motor vehicles and (ii) | 20 |
| on and after January 1, 2000. Beginning on January
1, 2000, the | 21 |
| collection of a tax, based on gallonage of all products | 22 |
| commonly
or commercially known or sold as 1-K kerosene, | 23 |
| regardless of its classification
or uses, is prohibited except | 24 |
| when the 1-K kerosene is delivered directly into
a storage tank | 25 |
| that is located at a facility that has withdrawal facilities
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| that are readily accessible to and are capable of dispensing | 27 |
| 1-K kerosene into
the fuel supply tanks of motor vehicles.
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| Any person who sells or uses 1-K kerosene for use in motor | 29 |
| vehicles upon
which the tax imposed by this Law has not been | 30 |
| paid shall be liable for any
tax due on the sales or use of 1-K | 31 |
| kerosene.
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| (f) No tax is imposed under this Section for the 30-day | 33 |
| period beginning on the 7th day after the effective date of | 34 |
| this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 93-17, eff. 6-11-03.)
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| (35 ILCS 505/2a) (from Ch. 120, par. 418a)
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| Sec. 2a. Tax on receivers of fuel for sale or use.
Except | 3 |
| as hereinafter provided, on and after January 1,
1990 and | 4 |
| before January 1, 2013, a tax of three-tenths of a cent per | 5 |
| gallon
is imposed upon the privilege of being a receiver in | 6 |
| this State of fuel for
sale or use.
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| The tax shall be paid by the receiver in this State who | 8 |
| first sells or uses
fuel. In the case of a sale, the tax shall | 9 |
| be stated as a separate item on the
invoice.
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| No tax is imposed under this Section for the 30-day period | 11 |
| beginning on the 7th day after the effective date of this | 12 |
| amendatory Act of the 94th General Assembly.
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| For the purpose of the tax imposed by this Section, being a | 14 |
| receiver of
"motor fuel" as defined by Section 1.1 of this Act, | 15 |
| and aviation fuels,
home heating oil and kerosene, but | 16 |
| excluding liquified petroleum gases, is
subject to tax without | 17 |
| regard to whether the fuel is intended to be used
for operation | 18 |
| of motor vehicles on the public highways and waters.
However, | 19 |
| no such tax shall be imposed upon the importation or receipt of
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| aviation fuels and kerosene at airports with over 300,000 | 21 |
| operations per year,
for years prior to 1991, and over 170,000 | 22 |
| operations per year beginning in
1991, located in a city of | 23 |
| more than 1,000,000 inhabitants for sale to or use
by holders | 24 |
| of certificates of public convenience and necessity or foreign | 25 |
| air
carrier permits, issued by the United States Department of | 26 |
| Transportation, and
their air carrier affiliates, or upon the | 27 |
| importation or receipt of aviation
fuels and kerosene at | 28 |
| facilities owned or leased by those certificate or permit
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| holders and used in their activities at an airport described | 30 |
| above. In
addition, no such tax shall be imposed upon the | 31 |
| importation or receipt of
diesel fuel sold to or used by a rail | 32 |
| carrier registered pursuant to
Section 18c-7201 of the
Illinois | 33 |
| Vehicle Code or otherwise recognized by the Illinois Commerce
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| Commission as a rail carrier, to the extent used directly in | 35 |
| railroad
operations. In addition,
no such tax shall be imposed | 36 |
| when the sale is made with delivery to a purchaser
outside this |
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| State or when the sale is made to a person holding a valid | 2 |
| license
as a receiver. In addition, no tax shall be imposed | 3 |
| upon diesel fuel consumed
or used in the operation of ships, | 4 |
| barges, or vessels,
that are used primarily in or for the | 5 |
| transportation of property in interstate
commerce for hire on | 6 |
| rivers bordering on this State, if the diesel fuel is
delivered | 7 |
| by a licensed receiver to the purchaser's barge, ship, or | 8 |
| vessel
while it is afloat upon that bordering river. A specific | 9 |
| notation thereof
shall be made on the invoices or sales slips | 10 |
| covering each sale.
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| (Source: P.A. 92-232, eff. 8-2-01.)
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| (35 ILCS 505/13a) (from Ch. 120, par. 429a)
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| Sec. 13a. Motor fuel use tax for commercial vehicles.
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| (1) A tax is hereby imposed upon the use of motor
fuel upon | 15 |
| highways of this State by commercial motor vehicles.
The tax | 16 |
| shall be comprised of 2 parts. Part (a) shall be at the rate
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| established by Section 2 of this Act, as heretofore or | 18 |
| hereafter amended.
Part (b) shall be at the rate established by | 19 |
| subsection (2) of this
Section as now or hereafter amended.
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| (2) A rate shall be established by the Department as of | 21 |
| January 1 of
each year using the average "selling price", as | 22 |
| defined in the Retailers'
Occupation Tax Act, per gallon of | 23 |
| motor fuel sold in this State during
the previous 12 months and | 24 |
| multiplying it by 6 1/4% to determine
the cents per gallon | 25 |
| rate.
For the period beginning on July 1, 2000 and through | 26 |
| December 31, 2000, the
Department shall establish a rate using | 27 |
| the average "selling price", as defined
in the
Retailers' | 28 |
| Occupation Tax Act, per gallon of motor fuel sold in this State
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| during calendar
year 1999 and multiplying it by 1.25% to | 30 |
| determine the cents per gallon rate.
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| (3) No tax is imposed under this Section for the 30-day | 32 |
| period beginning on the 7th day after the effective date of | 33 |
| this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 91-872, eff. 7-1-00.)
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| Section 99. Effective date. This Act takes effect upon | 2 |
| becoming law.
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