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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Motor Fuel Tax Law is amended by changing | ||||||
| 5 | Section 2a as follows:
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| 6 | (35 ILCS 505/2a) (from Ch. 120, par. 418a)
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| 7 | 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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| 11 | 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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| 14 | 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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| 21 | 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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| 1 | 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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| 7 | 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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| 12 | 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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| 25 | (Source: P.A. 92-232, eff. 8-2-01.)
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| 1 | Section 10. The Environmental Impact Fee Law is amended by | ||||||
| 2 | changing Section 390 as follows:
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| 3 | (415 ILCS 125/390)
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| 4 | (Section scheduled to be repealed on January 1, 2013)
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| 5 | Sec. 390. Repeal. This Article is repealed on January 1,
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| 6 | 2025 2013.
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| 7 | (Source: P.A. 92-291, eff. 8-9-01.)
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| 8 | Section 99. Effective date. This Act takes effect upon | ||||||
| 9 | becoming law.
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