093_HB0117ham002











                                     LRB093 03384 SJM 11365 a

 1                     AMENDMENT TO HOUSE BILL 117

 2        AMENDMENT NO.     .  Amend House Bill  117  by  replacing
 3    the title with the following:

 4        "AN ACT concerning taxes."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5. The Department of Revenue Law  of  the  Civil
 8    Administrative  Code of Illinois is amended by adding Section
 9    2505-610 as follows:

10        (20 ILCS 2505/2505-610 new)
11        Sec.  2505-610.  Tax   exemption   awareness   for   fire
12    departments and fire protection districts.
13        (a)  The General Assembly finds that fire departments and
14    fire protection districts are exempt  from  the  tax  imposed
15    under  the  Use Tax Act, the Service Use Tax Act, the Service
16    Occupation Tax Act, and the Retailers' Occupation Tax Act.
17        (b) The Department must coordinate with  the  State  Fire
18    Marshal to create an awareness program to:
19             (1)  inform  fire  departments  and  fire protection
20        districts that purchases by the fire department  or  fire
21        protection  district  are  not subject to taxes under the
 
                            -2-      LRB093 03384 SJM 11365 a
 1        Use Tax  Act,  the  Service  Use  Tax  Act,  the  Service
 2        Occupation Tax Act, or the Retailers' Occupation Tax Act;
 3        and
 4             (2)  explain to fire departments and fire protection
 5        districts how to claim the exemption.

 6        Section 99. Effective date. This Act  takes  effect  upon
 7    becoming law.".