PART 516 ENERGY ASSISTANCE CHARGE : Sections Listing

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 516 ENERGY ASSISTANCE CHARGE

AUTHORITY: Implementing the Energy Assistance Act of 1989 [305 ILCS 20].

SOURCE: Adopted by emergency rule at 22 Ill. Reg. 1006, effective December 16, 1997, for a maximum of 150 days; adopted at 22 Ill. Reg. 10899, effective June 8, 1998; amended at 46 Ill. Reg. 13337, effective July 12, 2022.

 

Section 516.100  Definitions

 

For the purposes of this Part:

 

            "non-residential electric service" means electric utility service which is not residential electric service; [305 ILCS 20/13]

 

            "non-residential gas service" means gas utility service which is not residential gas service; [305 ILCS 20/13]

 

            "residential electric service" means electric utility service for household purposes delivered to a dwelling of 2 or fewer units which is billed under a residential rate, or electric utility service for household purposes delivered to a dwelling unit or units which is billed under a residential rate and is registered by a separate meter for each dwelling unit; [305 ILCS 20/13]

 

            "residential gas service" means gas utility service for household purposes distributed to a dwelling of 2 or fewer units which is billed under a residential rate, or gas utility service for household purposes distributed to a dwelling unit or units which is billed under a residential rate and is registered by a separate meter for each dwelling unit. [305 ILCS 20/13]

 

Section 516.110  Nature of Energy Assistance Charge

 

a)         Notwithstanding the provisions of Section 16-111 of the Public Utilities Act, each public utility, electric cooperative, as defined in Section 3.4 of the Electric Supplier Act, and municipal utility, as referenced in Section 3-105 of the Public Utilities Act, that is engaged in the delivery of electricity or the distribution of natural gas within the State of Illinois shall, effective January 1, 1998, assess each of its customer accounts a monthly Energy Assistance Charge. [305 ILCS 20/13]

 

b)         However, the charges imposed by this Part shall only apply to customers of municipal electric utilities and electric cooperatives if the municipal electric utility or electric cooperative makes an affirmative decision to impose the charge. [305 ILCS 20/13]

 

c)         If a municipal electric utility or an electric cooperative makes an affirmative decision to impose the charge, such municipal electric utility or electric cooperative shall inform the Department of Revenue in writing of such decision when it begins to impose such charge.

 

Section 516.120  Energy Assistance Charge Rates

 

a)         Through July 31, 2009, the Energy Assistance Charge shall be assessed monthly for each customer account as set out in this subsection (a). Beginning August 1, 2009 and through December 31, 2021, the rates set out in this subsection (a) shall apply to utilities serving less than 100,000 customers in Illinois on January 1, 2009. Beginning January 1, 2022, the rates set out in this subsection (a) shall apply to utilities serving less than 100,000 customers in Illinois on January 1, 2021. The rates are as follows:

 

1)         $0.40 per month on each account for residential electric service;

 

2)         $0.40 per month on each account for residential gas service;

 

3)         $4 per month on each account for non-residential electric service which had less than 10 megawatts of peak demand during the previous calendar year;

 

4)         $4 per month on each account for non-residential gas service which had distributed to it less than 4,000,000 therms of gas during the previous calendar year;

 

5)         $300 per month on each account for non-residential electric service which had 10 megawatts or greater of peak demand during the previous calendar year; and

 

6)         $300 per month on each account for non-residential gas service which had 4,000,000 or more therms of gas distributed to it during the previous calendar year. [305 ILCS 20/13]

 

b)         Beginning August 1, 2009 and through December 31, 2021, the Energy Assistance Charge shall be assessed monthly for each customer account as set out in this subsection (b) for those utilities serving 100,000 or more customers in Illinois on January 1, 2009. The rates are as follows:

 

1)         $0.48 per month on each account for residential electric service;

 

2)         $0.48 per month on each account for residential gas service;

 

3)         $4.80 per month on each account for non-residential electric service which had less than 10 megawatts of peak demand during the previous calendar year;

 

4)         $4.80 per month on each account for non-residential gas service which had distributed to it less than 4,000,000 therms of gas during the previous calendar year;

 

5)         $360 per month on each account for non-residential electric service which had 10 megawatts or greater of peak demand during the previous calendar year; and

 

6)         $360 per month on each account for non-residential gas service which had 4,000,000 or more therms of gas distributed to it during the previous calendar year. [305 ILCS 20/13]

 

c)         Beginning January 1, 2022, the Energy Assistance Charge shall be assessed monthly for each customer account as set out in this subsection (c) for those utilities serving 100,000 or more customers in Illinois on January 1, 2021. The rates are as follows:

 

1)         Base Energy Assistance Charge per month, as determined under subsection (d), on each account for residential electrical service;

 

2)         Base Energy Assistance Charge per month, as determined under subsection (d), on each account for residential gas service;

 

3)         Ten times the Base Energy Assistance Charge per month, as determined under subsection (d), on each account for non-residential electric service which had less than 10 megawatts of peak demand during the previous calendar year;

 

4)         Ten times the Base Energy Assistance Charge per month, as determined under subsection (d), on each account for non-residential gas service which had distributed to it less than 4,000,000 therms of gas during the previous calendar year;

 

5)         Three hundred and seventy-five times the Base Energy Assistance Charge per month, as determined under subsection (d), on each account for non-residential electric service which had 10 megawatts or greater of peak demand during the previous calendar year; and

 

6)         Three hundred and seventy-five times the Base Energy Assistance Charge per month, as determined under subsection (d), on each account for non-residential gas service which had 4,000,000 or more therms of gas distributed to it during the previous calendar year. [305 ILCS 20/13]

 

d)         Beginning January 1, 2022, the Base Energy Assistance Charge shall be $0.48 per month for the calendar year and shall increase by $0.16 per month for any calendar year, provided no less than 80% of the previous State fiscal year's available Supplemental Low-Income Energy Assistance Fund funding was exhausted. The maximum Base Energy Assistance Charge shall not exceed $0.96 per month for any calendar year. [305 ILCS 20/13]

 

(Source:  Amended at 46 Ill. Reg. 13337, effective July 12, 2022)

 

Section 516.130  Energy Assistance Charge Return

 

a)         The Energy Assistance Charges collected shall be paid to the Department of Revenue by the entities assessing this charge with a monthly return due on or before the 20th day of the month following the month in which the Energy Assistance Charges were collected.

 

b)         The return required to be filed under subsection (a) shall be signed and verified and contain all of the following information:

 

1)         name of utility or cooperative;

 

2)         address of utility or cooperative;

 

3)         Illinois Account Identification Number, Federal Employer Identification Number, or Registration Number;

 

4)         total number of residential accounts for gas service, electric service, or both upon which the Energy Assistance Charge was collected;

 

5)         total number of non-residential accounts for gas service which had less than 4,000,000 therms of gas delivered during the previous calendar year upon which the Energy Assistance Charge was collected;

 

6)         total number of non-residential accounts for gas service which had 4,000,000 or more therms of gas delivered during the previous calendar year upon which the Energy Assistance Charge was collected;

 

7)         total number of non-residential accounts for electric service which had less than 10 megawatts of peak demand during the previous calendar year upon which the Energy Assistance Charge was collected;

 

8)         total number of non-residential accounts for electric service which had 10 megawatts or greater of peak demand during the previous calendar year upon which the Energy Assistance Charge was collected; and

 

9)         such other information as the Department of Revenue may reasonably require.

 

(Source:  Amended at 46 Ill. Reg. 13337, effective July 12, 2022)

 

Section 516.140  Incorporation of Retailers’ Occupation Tax Act Provisions by Reference

 

All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act that are not inconsistent with the Energy Assistance Act apply, as far as practicable, to the surcharge imposed by the Act to the same extent as if those provisions were included in this Act. References in the incorporated Sections of the Retailers' Occupation Tax Act to retailers, to sellers, or to persons engaged in the business of selling tangible personal property mean persons required to remit the charge imposed under the Act. [305 ILCS 20/19]

 

(Source:  Added at 46 Ill. Reg. 13337, effective July 12, 2022)