Full Text of SB0620 94th General Assembly
SB0620sam001 94TH GENERAL ASSEMBLY
|
Sen. Terry Link
Filed: 5/13/2005
|
|
09400SB0620sam001 |
|
LRB094 04349 BDD 46502 a |
|
| 1 |
| AMENDMENT TO SENATE BILL 620
| 2 |
| AMENDMENT NO. ______. Amend Senate Bill 620 by replacing | 3 |
| everything after the enacting clause with the following:
| 4 |
| "Section 5. The State Finance Act is amended by changing | 5 |
| Section 8h and by adding Sections 5.640, 6z-68, and 8.25g as | 6 |
| follows: | 7 |
| (30 ILCS 105/5.640 new)
| 8 |
| Sec. 5.640. The Conservation Initiatives Fund.
| 9 |
| (30 ILCS 105/6z-68 new) | 10 |
| Sec. 6z-68. The Conservation Initiatives Fund.
| 11 |
| (a) The Conservation Initiatives Fund is created as a | 12 |
| special fund in the State treasury. At the beginning of each | 13 |
| fiscal quarter, or as soon thereafter as practical, the State | 14 |
| Treasurer must transfer from the General Revenue Fund to the | 15 |
| Conservation Initiatives Fund an amount equal to 25% of the | 16 |
| total amount of the credits received by all public utilities | 17 |
| under Section 8-403.1 of the Public Utilities Act during Fiscal | 18 |
| Year 2005. | 19 |
| (b) Of the moneys in the Fund: | 20 |
| (1) 20% shall be available to the Department of Natural | 21 |
| Resources to be used, subject to appropriation, only for | 22 |
| the operation of the Conservation 2000 program;
| 23 |
| (2) 40% shall be available to the Department of Natural |
|
|
|
09400SB0620sam001 |
- 2 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| Resources to be used, subject to appropriation, only for | 2 |
| the nonfederal cost share of Conservation Reserve | 3 |
| Enhancement Programs;
| 4 |
| (3) 20% shall be available to the Department of Natural | 5 |
| Resources to be used, subject to appropriation, only for | 6 |
| personal services and related items necessary to retain | 7 |
| conservation personnel; and | 8 |
| (4) 20% shall be available to the Department of | 9 |
| Agriculture to be used, subject to appropriation, only for | 10 |
| grants to soil and water conservation districts to | 11 |
| implement agricultural resource enhancement programs for | 12 |
| Illinois' natural resources, including operation expenses. | 13 |
| (c) Moneys received for the purposes of this Section, | 14 |
| including, without limitation, appropriations, gifts, grants, | 15 |
| and awards from any public or private entity, must be deposited | 16 |
| into the Fund. Any interest earned on moneys in the Fund must | 17 |
| be deposited into the Fund. | 18 |
| (30 ILCS 105/8.25g new)
| 19 |
| Sec. 8.25g. Transfers to the Municipal Economic | 20 |
| Development Fund. At the beginning of each fiscal year, or as | 21 |
| soon thereafter as practical, the State Treasurer shall | 22 |
| transfer the sum of $500,000 from the General Revenue Fund to | 23 |
| the Municipal Economic Development Fund. The moneys shall be | 24 |
| distributed as authorized by subsection (j) of Section 8-403.1 | 25 |
| of the Public Utilities Act. | 26 |
| (30 ILCS 105/8h)
| 27 |
| Sec. 8h. Transfers to General Revenue Fund. | 28 |
| (a) Except as provided in subsection (b), notwithstanding | 29 |
| any other
State law to the contrary, the Governor
may, through | 30 |
| June 30, 2007, from time to time direct the State Treasurer and | 31 |
| Comptroller to transfer
a specified sum from any fund held by | 32 |
| the State Treasurer to the General
Revenue Fund in order to |
|
|
|
09400SB0620sam001 |
- 3 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| help defray the State's operating costs for the
fiscal year. | 2 |
| The total transfer under this Section from any fund in any
| 3 |
| fiscal year shall not exceed the lesser of (i) 8% of the | 4 |
| revenues to be deposited
into the fund during that fiscal year | 5 |
| or (ii) an amount that leaves a remaining fund balance of 25% | 6 |
| of the July 1 fund balance of that fiscal year. In fiscal year | 7 |
| 2005 only, prior to calculating the July 1, 2004 final | 8 |
| balances, the Governor may calculate and direct the State | 9 |
| Treasurer with the Comptroller to transfer additional amounts | 10 |
| determined by applying the formula authorized in Public Act | 11 |
| 93-839 to the funds balances on July 1, 2003.
No transfer may | 12 |
| be made from a fund under this Section that would have the
| 13 |
| effect of reducing the available balance in the fund to an | 14 |
| amount less than
the amount remaining unexpended and unreserved | 15 |
| from the total appropriation
from that fund estimated to be | 16 |
| expended for that fiscal year. This Section does not apply to | 17 |
| any
funds that are restricted by federal law to a specific use, | 18 |
| to any funds in
the Motor Fuel Tax Fund, the Hospital Provider | 19 |
| Fund, the Medicaid Provider Relief Fund, the Conservation | 20 |
| Initiatives Fund, or the Reviewing Court Alternative Dispute | 21 |
| Resolution Fund, or to any
funds to which subsection (f) of | 22 |
| Section 20-40 of the Nursing and Advanced Practice Nursing Act | 23 |
| applies. Notwithstanding any
other provision of this Section, | 24 |
| for fiscal year 2004,
the total transfer under this Section | 25 |
| from the Road Fund or the State
Construction Account Fund shall | 26 |
| not exceed the lesser of (i) 5% of the revenues to be deposited
| 27 |
| into the fund during that fiscal year or (ii) 25% of the | 28 |
| beginning balance in the fund.
For fiscal year 2005 through | 29 |
| fiscal year 2007, no amounts may be transferred under this | 30 |
| Section from the Road Fund, the State Construction Account | 31 |
| Fund, the Criminal Justice Information Systems Trust Fund, the | 32 |
| Wireless Service Emergency Fund, or the Mandatory Arbitration | 33 |
| Fund.
| 34 |
| In determining the available balance in a fund, the |
|
|
|
09400SB0620sam001 |
- 4 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| Governor
may include receipts, transfers into the fund, and | 2 |
| other
resources anticipated to be available in the fund in that | 3 |
| fiscal year.
| 4 |
| The State Treasurer and Comptroller shall transfer the | 5 |
| amounts designated
under this Section as soon as may be | 6 |
| practicable after receiving the direction
to transfer from the | 7 |
| Governor.
| 8 |
| (b) This Section does not apply to any fund established | 9 |
| under the Community Senior Services and Resources Act.
| 10 |
| (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | 11 |
| eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | 12 |
| 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | 13 |
| 1-15-05.)
| 14 |
| Section 10. The Electricity Excise Tax Law is amended by | 15 |
| changing Sections 2-7 and 2-9 as follows:
| 16 |
| (35 ILCS 640/2-7)
| 17 |
| Sec. 2-7. Collection of electricity excise tax.
| 18 |
| (a) Beginning with bills for
electricity or electric | 19 |
| service issued on and after August 1, 1998, the tax
imposed by | 20 |
| this Law shall be collected from the purchaser,
other than a | 21 |
| self-assessing purchaser
where the delivering supplier or | 22 |
| suppliers are notified by the Department
that the purchaser has | 23 |
| been registered as a self-assessing purchaser for the
accounts | 24 |
| listed by the self-assessing purchaser as described in Section | 25 |
| 2-10 of
this Law,
by
any delivering
supplier maintaining a | 26 |
| place of business in this State at the
rates stated in Section | 27 |
| 2-4 with respect to the electricity
delivered by such | 28 |
| delivering supplier to or for the purchaser,
and shall be | 29 |
| remitted to the Department as provided in Section
2-9 of this | 30 |
| Law.
All sales to a purchaser are presumed subject to tax
| 31 |
| collection unless the Department notifies the
delivering
| 32 |
| supplier that the purchaser has been registered as a |
|
|
|
09400SB0620sam001 |
- 5 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| self-assessing purchaser
for the accounts listed by the | 2 |
| self-assessing purchaser as described in
Section 2-10 of this | 3 |
| Law. Upon receipt of
notification by the
Department, the | 4 |
| delivering supplier is
relieved of all liability for the | 5 |
| collection and remittance
of tax from the self-assessing | 6 |
| purchaser for which notification was provided
by the | 7 |
| Department. The delivering supplier is relieved of
the | 8 |
| liability for the collection of the tax from a self-assessing | 9 |
| purchaser
until such time as the delivering
supplier is | 10 |
| notified in writing by the Department that the
purchaser's | 11 |
| certification as a self-assessing purchaser is
no longer in | 12 |
| effect.
Delivering suppliers shall collect the tax from
| 13 |
| purchasers by adding the tax to the amount of the purchase
| 14 |
| price received from the purchaser for delivering electricity
| 15 |
| for or to the purchaser.
Where a delivering supplier does not | 16 |
| collect the tax from a purchaser, other
than a self-assessing | 17 |
| purchaser, as provided herein, such purchaser shall pay
the tax | 18 |
| directly to the Department.
| 19 |
| (b) Except as otherwise provided in this subsection, | 20 |
| through June 30, 2005, the
The credit allowed to a public | 21 |
| utility under Section 8-403.1 of the
Public Utilities Act shall | 22 |
| be allowed as a credit against the public utility's
obligation | 23 |
| to remit electricity excise tax described in Section 2-9. After | 24 |
| June 30, 2005, the tax credit is allowed only for electricity | 25 |
| generated by qualified solid waste energy facilities fueled by | 26 |
| methane gas from landfills owned by forest preserve districts | 27 |
| as of the effective date of this amendatory Act of the 94th | 28 |
| General Assembly.
| 29 |
| (Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98; | 30 |
| 90-813, eff.
1-29-99.)
| 31 |
| (35 ILCS 640/2-9)
| 32 |
| Sec. 2-9. Return and payment of tax by delivering
supplier.
| 33 |
| Each delivering supplier who is required or authorized to
|
|
|
|
09400SB0620sam001 |
- 6 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| collect the tax imposed by this Law shall make a return to the
| 2 |
| Department on or before the 15th day of each month for the
| 3 |
| preceding calendar month stating the following:
| 4 |
| (1) The delivering supplier's name.
| 5 |
| (2) The address of the delivering supplier's principal
| 6 |
| place of business and the address of the principal place of
| 7 |
| business (if that is a different address) from which the
| 8 |
| delivering supplier engaged in the business of delivering
| 9 |
| electricity in this State.
| 10 |
| (3) The total number of kilowatt-hours which the
| 11 |
| supplier delivered to or for purchasers during the | 12 |
| preceding
calendar month and upon the basis of which the | 13 |
| tax is imposed.
| 14 |
| (4) Amount of tax, computed upon Item (3) at the rates
| 15 |
| stated in Section 2-4.
| 16 |
| (5) An adjustment for uncollectible amounts of tax in | 17 |
| respect of prior
period kilowatt-hour deliveries, | 18 |
| determined in accordance with rules and
regulations | 19 |
| promulgated by the Department.
| 20 |
| (5.5) Through June 30, 2005, the
The amount of credits | 21 |
| to which the taxpayer is entitled on account
of purchases | 22 |
| made under Section 8-403.1 of the Public Utilities Act and | 23 |
| after June 30, 2005, the amount of credits to which the | 24 |
| taxpayer is entitled on account of purchases made under | 25 |
| Section 8-403.1 of the Public Utilities Act relating to | 26 |
| purchases of electricity generated by qualified solid | 27 |
| waste energy facilities fueled from methane gas from | 28 |
| landfills that are owned by forest preserve districts as of | 29 |
| the effective date of this amendatory Act of the 94th | 30 |
| General Assembly .
| 31 |
| (6) Such other information as the Department | 32 |
| reasonably
may require.
| 33 |
| In making such return the delivering supplier may use any
| 34 |
| reasonable method to derive reportable "kilowatt-hours" from
|
|
|
|
09400SB0620sam001 |
- 7 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| the delivering supplier's records.
| 2 |
| If the average monthly tax liability to the Department of
| 3 |
| the delivering supplier does not exceed $2,500, the Department
| 4 |
| may authorize the delivering supplier's returns to be filed on
| 5 |
| a quarter-annual basis, with the return for January, February
| 6 |
| and March of a given year being due by April 30 of such year;
| 7 |
| with the return for April, May and June of a given year being
| 8 |
| due by July 31 of such year; with the return for July, August
| 9 |
| and September of a given year being due by October 31 of such
| 10 |
| year; and with the return for October, November and December
of | 11 |
| a given year being due by January 31 of the following year.
| 12 |
| If the average monthly tax liability to the Department of
| 13 |
| the delivering supplier does not exceed $1,000, the Department
| 14 |
| may authorize the delivering supplier's returns to be filed on
| 15 |
| an annual basis, with the return for a given year being due by
| 16 |
| January 31 of the following year.
| 17 |
| Such quarter-annual and annual returns, as to form and
| 18 |
| substance, shall be subject to the same requirements as
monthly | 19 |
| returns.
| 20 |
| Notwithstanding any other provision in this Law
concerning | 21 |
| the time within which a delivering supplier may
file a return, | 22 |
| any such delivering supplier who ceases to
engage in a kind of | 23 |
| business which makes the person
responsible for filing returns | 24 |
| under this Law shall file a
final return under this Law with | 25 |
| the Department not more than
one month after discontinuing such | 26 |
| business.
| 27 |
| Each delivering supplier whose average monthly liability
| 28 |
| to the Department under this Law was $10,000 or more during
the | 29 |
| preceding calendar year, excluding the month of highest
| 30 |
| liability and the month of lowest liability in such calendar
| 31 |
| year, and who is not operated by a unit of local government,
| 32 |
| shall make estimated payments to the Department on or before
| 33 |
| the 7th, 15th, 22nd and last day of the month during which tax
| 34 |
| liability to the Department is incurred in an amount not less
|
|
|
|
09400SB0620sam001 |
- 8 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| than the lower of either 22.5% of such delivering supplier's
| 2 |
| actual tax liability for the month or 25% of such delivering
| 3 |
| supplier's actual tax liability for the same calendar month of
| 4 |
| the preceding year. The amount of such quarter-monthly
payments | 5 |
| shall be credited against the final tax liability of
such | 6 |
| delivering supplier's return for that month. An
outstanding | 7 |
| credit approved by the Department or a credit memorandum
issued | 8 |
| by the Department arising
from
such delivering supplier's | 9 |
| overpayment of his or her final tax
liability for any month may | 10 |
| be applied to reduce the amount of
any subsequent | 11 |
| quarter-monthly payment or credited against the
final tax | 12 |
| liability of such delivering supplier's return for
any | 13 |
| subsequent month. If any quarter-monthly payment is not
paid at | 14 |
| the time or in the amount required by this Section,
such | 15 |
| delivering supplier shall be liable for penalty and
interest on | 16 |
| the difference between the minimum amount due as a
payment and | 17 |
| the amount of such payment actually and timely
paid, except | 18 |
| insofar as such delivering supplier has
previously made | 19 |
| payments for that month to the Department in
excess of the | 20 |
| minimum payments previously due.
| 21 |
| If the Director finds that the information required for
the | 22 |
| making of an accurate return cannot reasonably be compiled
by | 23 |
| such delivering supplier within 15 days after the close of
the | 24 |
| calendar month for which a return is to be made, the
Director | 25 |
| may grant an extension of time for the filing of such
return | 26 |
| for a period not to exceed 31 calendar days. The
granting of | 27 |
| such an extension may be conditioned upon the
deposit by such | 28 |
| delivering supplier with the Department of an
amount of money | 29 |
| not exceeding the amount estimated by the
Director to be due | 30 |
| with the return so extended. All such
deposits shall be | 31 |
| credited against such delivering supplier's
liabilities under | 32 |
| this Law. If the deposit exceeds such
delivering supplier's | 33 |
| present and probable future liabilities
under this Law, the | 34 |
| Department shall issue to such delivering
supplier a credit |
|
|
|
09400SB0620sam001 |
- 9 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| memorandum, which may be assigned by such
delivering supplier | 2 |
| to a similar person under this Law, in
accordance with | 3 |
| reasonable rules and regulations to be
prescribed by the | 4 |
| Department.
| 5 |
| The delivering supplier making the return provided for in
| 6 |
| this Section shall, at the time of making such return, pay to
| 7 |
| the Department the amount of tax imposed by this Law.
| 8 |
| Until October 1, 2002, a delivering supplier who has an | 9 |
| average monthly
tax
liability of $10,000 or more shall make all | 10 |
| payments
required by rules of the Department by electronic | 11 |
| funds
transfer. The term "average monthly tax liability" shall | 12 |
| be
the sum of the delivering supplier's liabilities under this
| 13 |
| Law for the immediately preceding calendar year divided by
12.
| 14 |
| Beginning on October 1, 2002, a taxpayer who has a tax | 15 |
| liability in the
amount set forth in subsection (b) of Section | 16 |
| 2505-210 of the Department of
Revenue Law shall make all | 17 |
| payments required by rules of the Department by
electronic | 18 |
| funds transfer.
Any delivering supplier not required to make | 19 |
| payments
by electronic funds transfer may make payments by | 20 |
| electronic
funds transfer with the permission of the | 21 |
| Department. All
delivering suppliers required to make payments | 22 |
| by electronic
funds transfer and any delivering suppliers | 23 |
| authorized to
voluntarily make payments by electronic funds | 24 |
| transfer shall
make those payments in the manner authorized by | 25 |
| the
Department.
| 26 |
| Through June 30, 2004, each month the Department shall pay | 27 |
| into the Public
Utility Fund in the State treasury an amount | 28 |
| determined by the
Director to be equal to 3.0% of the funds | 29 |
| received by
the Department pursuant to this Section. Through | 30 |
| June 30, 2004, the remainder of all
moneys received by the | 31 |
| Department under this Section shall be
paid into the General | 32 |
| Revenue Fund in the State treasury. Beginning on July 1, 2004, | 33 |
| of the 3% of the funds received pursuant to this Section, each | 34 |
| month the Department shall pay $416,667 into the General |
|
|
|
09400SB0620sam001 |
- 10 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| Revenue Fund and the balance shall be paid into the Public | 2 |
| Utility Fund in the State treasury.
| 3 |
| (Source: P.A. 92-492, eff. 1-1-02; 93-839, eff. 7-30-04.)
| 4 |
| Section 15. The Public Utilities Act is amended by changing | 5 |
| Section 8-403.1 as follows:
| 6 |
| (220 ILCS 5/8-403.1) (from Ch. 111 2/3, par. 8-403.1)
| 7 |
| Sec. 8-403.1. Electricity purchased from qualified solid | 8 |
| waste energy
facility; tax credit; distributions for economic | 9 |
| development.
| 10 |
| (a) It is hereby declared to be the policy of this State to | 11 |
| encourage the
development of alternate energy production | 12 |
| facilities in order to conserve our
energy resources and to | 13 |
| provide for their most efficient use.
| 14 |
| (b) For the purpose of this Section and Section 9-215.1, | 15 |
| "qualified
solid waste energy facility" means a facility | 16 |
| determined by the
Illinois Commerce Commission to qualify as | 17 |
| such under the Local Solid
Waste Disposal Act, to use methane | 18 |
| gas generated from landfills as its
primary fuel, and to | 19 |
| possess characteristics that would enable it to qualify
as a | 20 |
| cogeneration or small power production facility under federal | 21 |
| law.
| 22 |
| (c) In furtherance of the policy declared in this Section, | 23 |
| the
Illinois Commerce Commission shall require electric | 24 |
| utilities to enter into
long-term contracts to purchase | 25 |
| electricity from qualified solid waste
energy facilities | 26 |
| located in the electric utility's service area, for a
period | 27 |
| beginning on the date that the facility begins generating
| 28 |
| electricity and having a duration of not less than 10 years
in | 29 |
| the case of facilities fueled by landfill-generated methane, or | 30 |
| 20
years in the case of facilities fueled by methane generated | 31 |
| from a landfill
owned by a forest preserve district. The | 32 |
| purchase rate contained in such
contracts shall be equal to the |
|
|
|
09400SB0620sam001 |
- 11 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| average amount per kilowatt-hour paid from
time to time by the | 2 |
| unit or units of local government in which the
electricity | 3 |
| generating facilities are located, excluding amounts paid for
| 4 |
| street lighting and pumping service. | 5 |
| Notwithstanding any other provision of this Section or any | 6 |
| other law to the contrary, an electric
utility is not required | 7 |
| to purchase electricity from any qualified solid waste energy | 8 |
| facility
after June 30, 2005, except for electricity generated | 9 |
| from qualified solid waste energy facilities that are fueled by | 10 |
| methane gas from landfills owned by forest preserve districts | 11 |
| as of the effective date of this amendatory Act of the 94th | 12 |
| General Assembly.
| 13 |
| (d) Through June 30, 2005, whenever
Whenever a public | 14 |
| utility is required to purchase electricity
pursuant to | 15 |
| subsection (c) above, it shall be entitled to credits in
| 16 |
| respect of its obligations to remit to the State taxes it has
| 17 |
| collected under the Electricity Excise Tax Law equal to the | 18 |
| amounts,
if any, by which payments for such electricity
exceed | 19 |
| (i) the then current rate at which the utility must purchase | 20 |
| the
output of qualified facilities pursuant to the federal | 21 |
| Public
Utility Regulatory Policies Act of 1978, less (ii) any | 22 |
| costs, expenses, losses,
damages or other amounts incurred by | 23 |
| the utility, or for which it becomes
liable, arising out of its | 24 |
| failure to obtain such electricity from such other
sources. The | 25 |
| amount of any such
credit shall, in the first instance, be
| 26 |
| determined by the utility, which shall make a monthly report of | 27 |
| such credits
to the Illinois Commerce Commission and, on its | 28 |
| monthly tax return, to the
Illinois Department of Revenue. | 29 |
| Under no circumstances shall a utility be
required to purchase | 30 |
| electricity from a qualified solid waste energy facility
at the | 31 |
| rate prescribed in subsection (c) of this Section if such | 32 |
| purchase would
result in estimated tax credits that exceed, on | 33 |
| a monthly basis, the utility's
estimated obligation to remit to | 34 |
| the State taxes it has
collected under the Electricity Excise |
|
|
|
09400SB0620sam001 |
- 12 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| Tax Law. The
owner or operator shall negotiate facility | 2 |
| operating conditions with the
purchasing utility in accordance | 3 |
| with that utility's posted standard terms and
conditions for | 4 |
| small power producers. If the Department of Revenue disputes | 5 |
| the
amount of any such credit, such dispute shall be decided by | 6 |
| the Illinois
Commerce Commission. Whenever a qualified solid | 7 |
| waste energy facility has paid
or otherwise
satisfied in full | 8 |
| the capital costs or indebtedness incurred in developing
and | 9 |
| implementing the qualified facility, the qualified facility | 10 |
| shall
reimburse the Public Utility Fund and the General Revenue
| 11 |
| Fund in the State treasury for the actual
reduction in payments | 12 |
| to those Funds caused by this
subsection (d) in a
manner to be | 13 |
| determined by the Illinois Commerce Commission and based on
the | 14 |
| manner in which revenues for those Funds were reduced.
| 15 |
| (e) The Illinois Commerce Commission shall not require an | 16 |
| electric
utility to purchase electricity from any qualified | 17 |
| solid waste energy facility
which is owned or operated by an | 18 |
| entity that is primarily engaged in the
business of producing | 19 |
| or selling electricity, gas, or useful thermal energy
from a | 20 |
| source other than one or more qualified solid waste energy | 21 |
| facilities. | 22 |
| The Illinois Commerce Commission shall not require an | 23 |
| electric
utility to purchase electricity from any qualified | 24 |
| solid waste energy facility
after June 30, 2005, except for | 25 |
| electricity generated by a qualified solid waste energy | 26 |
| facility fueled by methane gas from landfills owned by forest | 27 |
| preserve districts as of the effective date of this amendatory | 28 |
| Act of the 94th General Assembly.
| 29 |
| (f) This Section does not require an electric utility to | 30 |
| construct
additional facilities unless those facilities are | 31 |
| paid for by the owner or
operator of the affected qualified | 32 |
| solid waste energy facility.
| 33 |
| (g) The Illinois Commerce Commission shall require that: | 34 |
| (1) electric
utilities use the electricity purchased from a |
|
|
|
09400SB0620sam001 |
- 13 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| qualified solid waste
energy facility to displace electricity | 2 |
| generated from nuclear power or
coal mined and purchased | 3 |
| outside the boundaries of the State of Illinois
before | 4 |
| displacing electricity generated from coal mined and purchased
| 5 |
| within the State of Illinois, to the extent possible, and (2) | 6 |
| electric
utilities report annually to the Commission on the | 7 |
| extent of such
displacements.
| 8 |
| (h) Nothing in this Section is intended to cause an | 9 |
| electric utility
that is required to purchase power hereunder | 10 |
| to incur any economic loss as
a result of its purchase. All | 11 |
| amounts paid for power which a utility is
required to purchase | 12 |
| pursuant to subparagraph (c) shall be deemed to be
costs | 13 |
| prudently incurred for purposes of computing charges under | 14 |
| rates
authorized by Section 9-220 of this Act. Tax credits | 15 |
| provided for herein
shall be reflected in charges made pursuant | 16 |
| to rates so authorized to the
extent such credits are based | 17 |
| upon a cost which is also reflected in such
charges.
| 18 |
| (i) Beginning in February 1999 and through January 2009, | 19 |
| each qualified
solid waste energy facility that sells | 20 |
| electricity to an electric utility at
the purchase rate | 21 |
| described in subsection (c) shall file with the Department
of | 22 |
| Revenue on or before the 15th of each month a form, prescribed | 23 |
| by the
Department of Revenue, that states the number of | 24 |
| kilowatt hours of electricity
for which payment was received at | 25 |
| that purchase rate from electric utilities
in Illinois during | 26 |
| the immediately
preceding month. This form shall be accompanied | 27 |
| by a payment from the
qualified solid waste energy facility in | 28 |
| an amount equal to six-tenths of a
mill ($0.0006) per kilowatt | 29 |
| hour of electricity stated on the form. Beginning
on the | 30 |
| effective date of this amendatory Act of the 92nd General
| 31 |
| Assembly, a qualified solid waste energy facility must file the | 32 |
| form required
under this subsection (i) before the 15th of each | 33 |
| month regardless of whether
the facility received any payment | 34 |
| in the previous month. Payments received by
the Department of |
|
|
|
09400SB0620sam001 |
- 14 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| Revenue shall be deposited into the Municipal Economic
| 2 |
| Development Fund, a trust fund created outside the State | 3 |
| treasury.
The State Treasurer may invest the moneys in the Fund | 4 |
| in any investment
authorized by the Public Funds Investment | 5 |
| Act, and investment income shall be
deposited into and become | 6 |
| part of the Fund. Moneys in the Fund shall be used
by the State | 7 |
| Treasurer as provided in subsection (j). The obligation of a
| 8 |
| qualified solid waste energy facility to make payments into the | 9 |
| Municipal
Economic Development Fund shall terminate upon the | 10 |
| first of the following to occur
either : (1) expiration or
| 11 |
| termination of a facility's contract to sell electricity to an | 12 |
| electric
utility at the purchase rate described in subsection | 13 |
| (c); or (2) entry
of an enforceable, final, and non-appealable | 14 |
| order by a court of competent
jurisdiction that Public Act | 15 |
| 89-448 is invalid ; or (3) January 31, 2009 . Payments by a
| 16 |
| qualified solid waste energy facility into the Municipal | 17 |
| Economic Development
Fund do not relieve the qualified solid | 18 |
| waste energy facility of its
obligation to reimburse the Public | 19 |
| Utility Fund and the General Revenue Fund
for the actual | 20 |
| reduction in payments
to those Funds as a result of credits | 21 |
| received by electric utilities under
subsection (d).
| 22 |
| A qualified solid waste energy facility that fails to | 23 |
| timely file the
requisite form and payment as required by this | 24 |
| subsection (i) shall be subject
to penalties and interest in | 25 |
| conformance with the provisions of the Illinois
Uniform Penalty | 26 |
| and Interest Act.
| 27 |
| Every qualified solid waste energy facility subject to the | 28 |
| provisions of this
subsection (i) shall keep and maintain | 29 |
| records and books of its sales pursuant
to subsection (c), | 30 |
| including payments received from those sales and the
| 31 |
| corresponding tax payments made in accordance with this | 32 |
| subsection (i), and for
purposes of enforcement of this | 33 |
| subsection (i) all such books and records shall
be subject to | 34 |
| inspection by the Department of Revenue or its duly authorized
|
|
|
|
09400SB0620sam001 |
- 15 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| agents or employees.
| 2 |
| When a qualified solid waste energy facility fails to file | 3 |
| the form or make
the payment required under this subsection | 4 |
| (i), the Department of Revenue, to
the extent that it is | 5 |
| practical, may enforce the payment obligation in a manner
| 6 |
| consistent with Section 5 of the Retailers' Occupation Tax Act, | 7 |
| and if
necessary may impose and enforce a tax lien in a manner | 8 |
| consistent with
Sections 5a, 5b, 5c, 5d, 5e, 5f,
5g, and 5i of | 9 |
| the Retailers' Occupation Tax Act. No tax lien may be imposed
| 10 |
| or enforced, however, unless a qualified solid waste energy | 11 |
| facility fails to
make the payment required under this | 12 |
| subsection (i). Only to the extent
necessary and for the | 13 |
| purpose of enforcing this subsection (i), the Department
of | 14 |
| Revenue may secure necessary information from a qualified solid | 15 |
| waste energy
facility in a manner consistent with Section 10 of
| 16 |
| the Retailers' Occupation Tax Act.
| 17 |
| All information received by the Department of Revenue in | 18 |
| its administration
and enforcement of this subsection (i) shall | 19 |
| be confidential in a manner
consistent with Section 11 of the | 20 |
| Retailers' Occupation Tax Act. The
Department of Revenue may | 21 |
| adopt rules to implement the provisions of this
subsection (i).
| 22 |
| For purposes of implementing the maximum aggregate | 23 |
| distribution provisions in
subsections (j) and (k), when a | 24 |
| qualified solid waste energy facility makes a
late payment to | 25 |
| the Department of Revenue for deposit into the Municipal
| 26 |
| Economic Development Fund, that payment and deposit shall be | 27 |
| attributed to the
month and corresponding quarter in which the | 28 |
| payment should have been made, and
the Treasurer shall make | 29 |
| retroactive distributions or refunds, as the case may
be, | 30 |
| whenever such late payments so require.
| 31 |
| (j) The State Treasurer, without appropriation, must make | 32 |
| distributions
immediately after January 15, April 15, July 15, | 33 |
| and October 15 of each
year, up to maximum aggregate | 34 |
| distributions of $500,000 for the distributions
made in the 4 |
|
|
|
09400SB0620sam001 |
- 16 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| quarters beginning with the April distribution and ending with
| 2 |
| the January distribution,
from the Municipal Economic | 3 |
| Development Fund to each city, village, or
incorporated town | 4 |
| that has within its boundaries an incinerator
that: (1) uses
| 5 |
| or, on the effective date of Public Act 90-813, used
municipal | 6 |
| waste as its primary fuel to generate electricity;
(2) was | 7 |
| determined by the Illinois Commerce Commission to qualify as a
| 8 |
| qualified solid
waste energy facility prior to the effective | 9 |
| date of Public Act 89-448; and (3)
commenced operation prior to | 10 |
| January 1, 1998. Total distributions in the
aggregate to all | 11 |
| qualified cities, villages, and incorporated towns in the 4
| 12 |
| quarters beginning with the April distribution and ending with | 13 |
| the January
distribution shall not exceed $500,000. The amount
| 14 |
| of each distribution shall be determined pro rata based on the | 15 |
| population of
the city, village, or incorporated town compared | 16 |
| to the total population of all
cities, villages, and | 17 |
| incorporated towns eligible to receive a distribution.
| 18 |
| Distributions received by a city, village, or incorporated town | 19 |
| must be held in
a separate account and may
be used only to | 20 |
| promote and enhance industrial, commercial, residential,
| 21 |
| service, transportation, and recreational activities and | 22 |
| facilities within its
boundaries, thereby enhancing the | 23 |
| employment opportunities, public health and
general welfare, | 24 |
| and
economic development within the community, including | 25 |
| administrative
expenditures exclusively to further these | 26 |
| activities. These
funds, however, shall not be used by the | 27 |
| city, village, or incorporated town,
directly or
indirectly, to | 28 |
| purchase, lease, operate, or in any way subsidize the operation
| 29 |
| of any incinerator, and these funds shall not be paid, directly
| 30 |
| or indirectly, by the city, village, or incorporated town to | 31 |
| the owner,
operator, lessee, shareholder, or bondholder of any | 32 |
| incinerator.
Moreover, these funds shall not be used to pay | 33 |
| attorneys fees in any litigation
relating to the validity of | 34 |
| Public Act 89-448. Nothing in
this Section prevents a city, |
|
|
|
09400SB0620sam001 |
- 17 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| village, or incorporated town from using other
corporate funds | 2 |
| for any legitimate purpose. For purposes of this subsection,
| 3 |
| the term "municipal waste" has the meaning ascribed to it in | 4 |
| Section 3.290 of the Environmental Protection Act.
| 5 |
| (k) If maximum aggregate distributions of $500,000 under | 6 |
| subsection (j)
have been made after the January distribution | 7 |
| from the Municipal Economic
Development Fund, then the balance | 8 |
| in the Fund shall be refunded to the
qualified
solid waste | 9 |
| energy facilities that made payments that were deposited into | 10 |
| the
Fund during the previous 12-month period. The refunds shall | 11 |
| be prorated based
upon the facility's payments in relation to | 12 |
| total payments for that 12-month
period.
| 13 |
| (l) Beginning January 1, 2000, and each January 1 | 14 |
| thereafter, each city,
village, or incorporated town that | 15 |
| received distributions from the Municipal
Economic Development | 16 |
| Fund, continued to hold any of those distributions, or
made | 17 |
| expenditures from those distributions during the immediately | 18 |
| preceding
year shall submit to
a financial and compliance and | 19 |
| program audit of those distributions performed
by the Auditor | 20 |
| General at no cost to the city, village, or incorporated town
| 21 |
| that received the distributions. The audit should be completed | 22 |
| by June 30 or
as soon thereafter as possible. The audit shall | 23 |
| be submitted to the State
Treasurer and those officers | 24 |
| enumerated in Section 3-14 of the Illinois State
Auditing Act.
| 25 |
| If the Auditor General finds that distributions have been | 26 |
| expended in violation
of this Section, the Auditor General | 27 |
| shall refer the matter to the Attorney
General. The Attorney | 28 |
| General may recover, in a civil action, 3 times the
amount of | 29 |
| any distributions illegally expended.
For purposes of this | 30 |
| subsection, the terms "financial audit," "compliance
audit", | 31 |
| and "program audit" have the meanings ascribed to them in | 32 |
| Sections 1-13
and 1-15 of the Illinois State Auditing Act.
| 33 |
| (Source: P.A. 91-901, eff. 1-1-01; 92-435, eff. 8-17-01; | 34 |
| 92-574, eff. 6-26-02.)
|
|
|
|
09400SB0620sam001 |
- 18 - |
LRB094 04349 BDD 46502 a |
|
| 1 |
| Section 99. Effective date. This Act takes effect July 1, | 2 |
| 2005.".
|
|