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91_HB0437
LRB9102031PTpk
1 AN ACT to amend the Drycleaner Environmental Response
2 Trust Fund Act by changing Sections 65 and 68.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Drycleaner Environmental Response Trust
6 Fund Act is amended by changing Sections 65 and 68 as
7 follows:
8 (415 ILCS 135/65)
9 (Section scheduled to be repealed on July 1, 2007)
10 Sec. 65. Drycleaning solvent tax.
11 (a) On and after January 1, 1998, a tax is imposed upon
12 the use of drycleaning solvent by a person engaged in the
13 business of operating a drycleaning facility in this State at
14 the rate of $3.50 per gallon of perchloroethylene or other
15 chlorinated drycleaning solvents used in drycleaning
16 operations and $0.35 per gallon of petroleum-based
17 drycleaning solvent. The Council shall determine by rule
18 which products are chlorine-based solvents and which
19 products are petroleum-based solvents. All drycleaning
20 solvents shall be considered chlorinated solvents unless the
21 Council determines that the solvents are petroleum-based
22 drycleaning solvents subject to the lower tax.
23 (b) (Blank). The tax imposed by this Act shall be
24 collected from the purchaser at the time of sale by a seller
25 of drycleaning solvents maintaining a place of business in
26 this State and shall be remitted to the Department of Revenue
27 under the provisions of this Act.
28 (c) The tax imposed by this Act that is not collected by
29 a seller of drycleaning solvents shall be paid directly to
30 the Department of Revenue by the purchaser or end user who is
31 subject to the tax imposed by this Act.
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1 (d) No tax shall be imposed upon the use of drycleaning
2 solvent if the drycleaning solvent will not be used in a
3 drycleaning facility or if a floor stock tax has been imposed
4 and paid on the drycleaning solvent. Prior to the purchase
5 of the solvent, the purchaser shall provide a written and
6 signed certificate to the drycleaning solvent seller stating:
7 (1) the name and address of the purchaser;
8 (2) the purchaser's signature and date of signing;
9 and
10 (3) one of the following:
11 (A) that the drycleaning solvent will not be
12 used in a drycleaning facility; or
13 (B) that a floor stock tax has been imposed
14 and paid on the drycleaning solvent.
15 A person who provides a false certification under this
16 subsection shall be liable for a civil penalty not to exceed
17 $500 for a first violation and a civil penalty not to exceed
18 $5,000 for a second or subsequent violation.
19 (e) On January 1, 1998, there is imposed on each
20 operator of a drycleaning facility a tax on drycleaning
21 solvent held by the operator on that date for use in a
22 drycleaning facility. The tax imposed shall be the tax that
23 would have been imposed under subsection (a) if the
24 drycleaning solvent held by the operator on that date had
25 been purchased by the operator during the first year of this
26 Act.
27 (f) On or before the 25th day of the 1st month following
28 the end of the calendar quarter, a seller of drycleaning
29 solvents who has collected a tax pursuant to this Section
30 during the previous calendar quarter, or a purchaser or end
31 user of drycleaning solvents required under subsection (c) to
32 submit the tax directly to the Department, shall file a
33 return with the Department of Revenue. The return shall be
34 filed on a form prescribed by the Department of Revenue and
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1 shall contain information that the Department of Revenue
2 reasonably requires. Each seller of drycleaning solvent
3 maintaining a place of business in this State who is required
4 or authorized to collect the tax imposed by this Act shall
5 pay to the Department the amount of the tax at the time when
6 he or she is required to file his or her return for the
7 period during which the tax was collected. Purchasers or end
8 users remitting the tax directly to the Department under
9 subsection (c) shall file a return with the Department of
10 Revenue and pay the tax so incurred by the purchaser or end
11 user during the preceding calendar quarter.
12 (g) The tax on drycleaning solvents used in drycleaning
13 facilities and the floor stock tax shall be administered by
14 Department of Revenue under rules adopted by that Department.
15 (h) On and after January 1, 1998, no person shall
16 knowingly sell or transfer drycleaning solvent to an operator
17 of a drycleaning facility that is not licensed by the Council
18 under Section 60. A person who violates this subsection is
19 liable for a civil penalty not to exceed $500 for a first
20 violation and a civil penalty not to exceed $5,000 for a
21 second or subsequent violation.
22 (i) The Department of Revenue may adopt rules as
23 necessary to implement this Section.
24 (Source: P.A. 90-502, eff. 8-19-97.)
25 (415 ILCS 135/68)
26 Sec. 68. Incorporation by reference. All of the
27 provisions of Sections 2a and 2b of the Retailers' Occupation
28 Tax Act shall apply to persons in the business of selling
29 drycleaning solvents in this State to the same extent as if
30 those Sections were included in this Act. All of the
31 provisions of Section 4 (except that the time limitation
32 provision shall run from the date when the tax is due rather
33 than from the date when gross receipts are received), Section
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1 5 (except that the time limitation provisions on the issuance
2 of notices of tax liability shall run from the date when the
3 tax is due rather than from the date when gross receipts are
4 received), 5a, 5b, 5c, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7,
5 8, 9, 10, 11, 11a, and 12 of the Retailers' Occupation Tax
6 Act, Sections 3-45, 3-55, 9, and 10 of the Use Tax Act, and
7 all applicable provisions of the Uniform Penalty and Interest
8 Act that are not inconsistent with the Act, shall apply to
9 sellers of drycleaning solvents and operators of drycleaning
10 facilities to the same extent as if those provisions were
11 included in this Act. Reference in the incorporated Sections
12 of the Retailers' Occupation Tax Act to retailers, sellers,
13 or persons engaged in the business of selling tangible
14 personal property shall mean sellers of drycleaning solvents
15 when used in this Act. Reference in the incorporated
16 Sections to sales of tangible personal property shall mean
17 sales of drycleaning solvents when used in this Act.
18 (Source: P.A. 90-502, eff. 8-19-97.)