(415 ILCS 125/310)
(Section scheduled to be repealed on January 1, 2025)
Sec. 310. Environmental impact fee; imposition. Beginning January 1, 1996,
all receivers of fuel are subject to an environmental impact fee of $60 per
7,500 gallons of fuel, or an equivalent amount per fraction thereof, that is
sold or used in Illinois. The fee shall be paid by the receiver in this State
who first sells or uses the fuel. The environmental impact fee imposed by this
Law replaces the fee imposed under the corresponding provisions of Article 3 of
Public Act 89-428. Environmental impact fees paid under that Article 3 shall
satisfy the receiver's corresponding liability under this Law.
A receiver of fuels is subject to the fee without regard to whether the fuel
is intended to be used for operation of motor vehicles on the public highways
and waters. However, no fee shall be imposed upon the importation or receipt
of aviation fuels and kerosene at airports with over 170,000 operations per
year, located in a city of more than 1,000,000 inhabitants, for sale to or use
by holders of certificates of public convenience and necessity or foreign air
carrier permits, issued by the United States Department of Transportation, and
their air carrier affiliates, or upon the importation or receipt of aviation
fuels and kerosene at facilities owned or leased by those certificate or permit
holders and used in their activities at an airport described above. In
addition, no fee may be imposed upon the importation or receipt of diesel fuel
or liquefied natural gas sold to or used by a rail carrier registered under Section 18c-7201 of the
Illinois Vehicle
Code or otherwise recognized by the Illinois Commerce Commission as a rail
carrier, to the extent used directly in railroad operations. In
addition, no fee may be
imposed when the sale is made with delivery to a purchaser outside this State
or when the sale is made to a person holding a valid license as a receiver.
In addition, no fee shall be imposed upon diesel fuel or liquefied natural gas consumed or used in the
operation of ships, barges, or vessels, that are used primarily in or for the
transportation of property in interstate commerce for hire on rivers bordering
on this State, if the diesel fuel or liquefied natural gas is delivered by a licensed receiver to the
purchaser's barge, ship, or vessel while it is afloat upon that bordering
river. A specific notation thereof shall be made on the invoices or sales
slips covering each sale. Beginning January 1, 2021 no fee shall be imposed under this Section on receivers of aviation fuel for sale or use for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
(Source: P.A. 100-9, eff. 7-1-17; 101-604, eff. 12-13-19.)
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