Full Text of HB0075 96th General Assembly
HB0075 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB0075
Introduced 1/14/2009, by Rep. Thomas Holbrook SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/2a |
from Ch. 120, par. 418a |
415 ILCS 125/390 |
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Amends the Motor Fuel Tax Law. Provides that the tax imposed on receivers of motor fuel shall be imposed until January 1, 2025 (instead of January 1, 2013). Amends the Environmental Impact Fee Law. Extends the repeal of the Law to January 1, 2025 (instead of January 1, 2013). Effective immediately.
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A BILL FOR
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HB0075 |
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LRB096 02841 HLH 12854 b |
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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 |
| Section 2a as follows:
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| (35 ILCS 505/2a) (from Ch. 120, par. 418a)
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| Sec. 2a.
Except as hereinafter provided, on and after | 8 |
| January 1,
1990 and before January 1, 2025 2013 , a tax of | 9 |
| three-tenths of a cent per gallon
is imposed upon the privilege | 10 |
| of being a receiver in this State of fuel for
sale or use.
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| The tax shall be paid by the receiver in this State who | 12 |
| first sells or uses
fuel. In the case of a sale, the tax shall | 13 |
| be stated as a separate item on the
invoice.
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| For the purpose of the tax imposed by this Section, being a | 15 |
| receiver of
"motor fuel" as defined by Section 1.1 of this Act, | 16 |
| and aviation fuels,
home heating oil and kerosene, but | 17 |
| excluding liquified petroleum gases, is
subject to tax without | 18 |
| regard to whether the fuel is intended to be used
for operation | 19 |
| of motor vehicles on the public highways and waters.
However, | 20 |
| 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 | 22 |
| operations per year,
for years prior to 1991, and over 170,000 | 23 |
| operations per year beginning in
1991, located in a city of |
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HB0075 |
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LRB096 02841 HLH 12854 b |
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| more than 1,000,000 inhabitants for sale to or use
by holders | 2 |
| of certificates of public convenience and necessity or foreign | 3 |
| air
carrier permits, issued by the United States Department of | 4 |
| Transportation, and
their air carrier affiliates, or upon the | 5 |
| importation or receipt of aviation
fuels and kerosene at | 6 |
| facilities owned or leased by those certificate or permit
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| holders and used in their activities at an airport described | 8 |
| above. In
addition, no such tax shall be imposed upon the | 9 |
| importation or receipt of
diesel fuel sold to or used by a rail | 10 |
| carrier registered pursuant to
Section 18c-7201 of the
Illinois | 11 |
| Vehicle Code or otherwise recognized by the Illinois Commerce
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| Commission as a rail carrier, to the extent used directly in | 13 |
| railroad
operations. In addition,
no such tax shall be imposed | 14 |
| when the sale is made with delivery to a purchaser
outside this | 15 |
| State or when the sale is made to a person holding a valid | 16 |
| license
as a receiver. In addition, no tax shall be imposed | 17 |
| upon diesel fuel consumed
or used in the operation of ships, | 18 |
| barges, or vessels,
that are used primarily in or for the | 19 |
| transportation of property in interstate
commerce for hire on | 20 |
| rivers bordering on this State, if the diesel fuel is
delivered | 21 |
| by a licensed receiver to the purchaser's barge, ship, or | 22 |
| vessel
while it is afloat upon that bordering river. A specific | 23 |
| notation thereof
shall be made on the invoices or sales slips | 24 |
| covering each sale.
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| (Source: P.A. 92-232, eff. 8-2-01.)
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HB0075 |
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LRB096 02841 HLH 12854 b |
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| Section 10. The Environmental Impact Fee Law is amended by | 2 |
| changing Section 390 as follows:
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| (415 ILCS 125/390)
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| (Section scheduled to be repealed on January 1, 2013)
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| Sec. 390. Repeal. This Article is repealed on January 1,
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| 2025 2013 .
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| (Source: P.A. 92-291, eff. 8-9-01.)
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| Section 99. Effective date. This Act takes effect upon | 9 |
| becoming law.
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