House Sponsors: DANIELS-MOORE,ANDREA-WINKEL-O'CONNOR-KOSEL, MOFFITT, BOST, JONES,JOHN, LYONS,EILEEN, MITCHELL,BILL, BRADY AND MEYER. Senate Sponsors: WATSON-NOLAND-LUECHTEFELD-O'DANIEL-WEAVER,S Short description: OCC-USE TAXES Synopsis of Bill as introduced: Amends the Use Tax Act. Makes technical changes in a Section concerning the short title. SENATE AMENDMENT NO. 2. Deletes reference to: 35 ILCS 105/1 Adds reference to: 35 ILCS 105/3-10 from Ch. 120, par. 439.3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 from Ch. 120, par. 441-10 35 ILCS 120/2d from Ch. 120, par. 441d 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 505/13a from Ch. 120, par. 429a 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1007 from Ch. 34, par. 5-1007 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.1 from Ch. 24, par. 8-11-1.1 65 ILCS 5/8-11-5 from Ch. 24, par. 8-11-5 65 ILCS 5/8-11-6 from Ch. 24, par. 8-11-6 65 ILCS 5/8-11-15 from Ch. 24, par. 8-11-15 70 ILCS 200/245-12 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 70 ILCS 3720/4 from Ch. 111 2/3, par. 254 Deletes everything. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that beginning October 1, 2000, the tax imposed by the Acts on the sale of motor fuel and gasohol shall be at the rate of 1.25% (now imposed at the rate of 6.25% on everything except certain food, medicines, and medical equipment). Provides for the reversion of the rate to 6.25% if a certain tax revenue growth is not attained. Provides that beginning February 1, 2001, and so long as the rate remains at 1.25%, each month the Department of Revenue shall pay into the County and Mass Transit District Fund 20% and into the Local Government Tax Fund 80% of the net revenue realized for the preceding month from the 1.25% rate on the selling price of motor fuel and gasohol. Reduces from $0.04 to 0.8 cents the amount per gallon of motor fuel and from $0.03 to 0.6 cents the amount per gallon of gasohol that a motor fuel retailer shall prepay to a registered distributor, supplier, or other reseller of motor fuel. Amends the Motor Fuel Tax Law to provide that the part (b) rate of the tax impos- ed upon the use of motor fuel upon highways of this State by commer- cial motor vehicles shall be determined using a 1.25% rate rather than a 6.25% rate from July 1, 2000 through December 31, 2000. Amends the Counties Code, the Illinois Municipal Code, the Salem Civic Center Law of 1997 in the Civic Center Code, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985 to provide that a taxing authority (including a home rule unit) that has not imposed a motor fuel tax or a use or occupation tax on the sale, selling price, or use of motor fuel or gasohol before the effective date of this Act shall not impose such a tax on or after that date. Provides that taxing authorities (including a home rule unit) that have imposed a tax on the sale, selling price, or use of motor fuel or gasohol before the effective date of this Act shall not increase the rate of the tax on or after that date. Preempts home rule. Provides that the amendatory provisions in the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Motor Fuel Tax Law take effect January 1, 2001. Provides that the amendatory provisions in the Counties Code, the Illinois Municipal Code, the Salem Civic Center Law of 1997 in the Civic Center Code, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985 take effect immediately. SENATE AMENDMENT NO. 3. Further amends the Retailers' Occupation Tax Act. Requires the Department of Agriculture, by February 1, 2001, to post notice on motor fuel and gasohol dispensing devices that the State's portion of the sales tax has been eliminated. SENATE AMENDMENT NO. 4. Adds reference to: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 Amends the State Finance Act to make conforming changes concerning the distributions of tax revenues. Last action on Bill: SESSION SINE DIE Last action date: 01-01-09 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 3 END OF INQUIRY Full Text Bill Status