Sen. Don Harmon

Filed: 4/4/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3369

2    AMENDMENT NO. ______. Amend Senate Bill 3369 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Motor Fuel Tax Law is amended by changing
5Sections 1.8, 2, 2a, and 5 and by adding Sections 1.8A, 1.8B,
6and 1.13C as follows:
 
7    (35 ILCS 505/1.8)  (from Ch. 120, par. 417.8)
8    Sec. 1.8. "Gallon" means, in addition to its ordinary
9meaning, its equivalent in a capacity of measurement of
10substance in a gaseous state. In the case of liquefied natural
11gas or propane used as motor fuel, "gallon" means a diesel
12gallon equivalent as defined by Section 1.8A of this Act.
13(Source: Laws 1961, p. 3653.)
 
14    (35 ILCS 505/1.8A new)
15    Sec. 1.8A. Diesel gallon equivalent. "Diesel gallon

 

 

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1equivalent" means an amount of liquefied natural gas or propane
2that has the equivalent energy content of a gallon of diesel
3fuel and shall be defined as 6.06 pounds of liquefied natural
4gas or 6.41 pounds of propane.
 
5    (35 ILCS 505/1.8B new)
6    Sec. 1.8B. Gasoline gallon equivalent. "Gasoline gallon
7equivalent" means an amount of compressed natural gas that has
8the equivalent energy content of a gallon of gasoline and shall
9be defined as 5.660 pounds of compressed natural gas.
 
10    (35 ILCS 505/1.13C new)
11    Sec. 1.13C. Liquefied natural gas. "Liquefied natural gas"
12means methane or natural gas in the form of a cryogenic or
13refrigerated liquid for use as a motor fuel.
 
14    (35 ILCS 505/2)  (from Ch. 120, par. 418)
15    Sec. 2. A tax is imposed on the privilege of operating
16motor vehicles upon the public highways and recreational-type
17watercraft upon the waters of this State.
18    (a) Prior to August 1, 1989, the tax is imposed at the rate
19of 13 cents per gallon on all motor fuel used in motor vehicles
20operating on the public highways and recreational type
21watercraft operating upon the waters of this State. Beginning
22on August 1, 1989 and until January 1, 1990, the rate of the
23tax imposed in this paragraph shall be 16 cents per gallon.

 

 

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1Beginning January 1, 1990, the rate of tax imposed in this
2paragraph, including the tax on compressed natural gas, shall
3be 19 cents per gallon. The tax on compressed natural gas shall
4be calculated on a gasoline gallon equivalent basis as defined
5in Section 1.8B of this Act.
6    (b) The tax on the privilege of operating motor vehicles
7which use diesel fuel, liquefied natural gas, or propane shall
8be the rate according to paragraph (a) plus an additional 2 1/2
9cents per gallon. "Diesel fuel" is defined as any product
10intended for use or offered for sale as a fuel for engines in
11which the fuel is injected into the combustion chamber and
12ignited by pressure without electric spark.
13    (c) A tax is imposed upon the privilege of engaging in the
14business of selling motor fuel as a retailer or reseller on all
15motor fuel used in motor vehicles operating on the public
16highways and recreational type watercraft operating upon the
17waters of this State: (1) at the rate of 3 cents per gallon on
18motor fuel owned or possessed by such retailer or reseller at
1912:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
20gallon on motor fuel owned or possessed by such retailer or
21reseller at 12:01 A.M. on January 1, 1990.
22    Retailers and resellers who are subject to this additional
23tax shall be required to inventory such motor fuel and pay this
24additional tax in a manner prescribed by the Department of
25Revenue.
26    The tax imposed in this paragraph (c) shall be in addition

 

 

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1to all other taxes imposed by the State of Illinois or any unit
2of local government in this State.
3    (d) Except as provided in Section 2a, the collection of a
4tax based on gallonage of gasoline used for the propulsion of
5any aircraft is prohibited on and after October 1, 1979.
6    (e) The collection of a tax, based on gallonage of all
7products commonly or commercially known or sold as 1-K
8kerosene, regardless of its classification or uses, is
9prohibited (i) on and after July 1, 1992 until December 31,
101999, except when the 1-K kerosene is either: (1) delivered
11into bulk storage facilities of a bulk user, or (2) delivered
12directly into the fuel supply tanks of motor vehicles and (ii)
13on and after January 1, 2000. Beginning on January 1, 2000, the
14collection of a tax, based on gallonage of all products
15commonly or commercially known or sold as 1-K kerosene,
16regardless of its classification or uses, is prohibited except
17when the 1-K kerosene is delivered directly into a storage tank
18that is located at a facility that has withdrawal facilities
19that are readily accessible to and are capable of dispensing
201-K kerosene into the fuel supply tanks of motor vehicles. For
21purposes of this subsection (e), a facility is considered to
22have withdrawal facilities that are not "readily accessible to
23and capable of dispensing 1-K kerosene into the fuel supply
24tanks of motor vehicles" only if the 1-K kerosene is delivered
25from: (i) a dispenser hose that is short enough so that it will
26not reach the fuel supply tank of a motor vehicle or (ii) a

 

 

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1dispenser that is enclosed by a fence or other physical barrier
2so that a vehicle cannot pull alongside the dispenser to permit
3fueling.
4    Any person who sells or uses 1-K kerosene for use in motor
5vehicles upon which the tax imposed by this Law has not been
6paid shall be liable for any tax due on the sales or use of 1-K
7kerosene.
8(Source: P.A. 96-1384, eff. 7-29-10.)
 
9    (35 ILCS 505/2a)  (from Ch. 120, par. 418a)
10    Sec. 2a. Except as hereinafter provided, on and after
11January 1, 1990 and before January 1, 2025, a tax of
12three-tenths of a cent per gallon is imposed upon the privilege
13of being a receiver in this State of fuel for sale or use.
14    The tax shall be paid by the receiver in this State who
15first sells or uses fuel. In the case of a sale, the tax shall
16be stated as a separate item on the invoice.
17    For the purpose of the tax imposed by this Section, being a
18receiver of "motor fuel" as defined by Section 1.1 of this Act,
19and aviation fuels, home heating oil and kerosene, but
20excluding liquified petroleum gases, is subject to tax without
21regard to whether the fuel is intended to be used for operation
22of motor vehicles on the public highways and waters. However,
23no such tax shall be imposed upon the importation or receipt of
24aviation fuels and kerosene at airports with over 300,000
25operations per year, for years prior to 1991, and over 170,000

 

 

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1operations per year beginning in 1991, located in a city of
2more than 1,000,000 inhabitants for sale to or use by holders
3of certificates of public convenience and necessity or foreign
4air carrier permits, issued by the United States Department of
5Transportation, and their air carrier affiliates, or upon the
6importation or receipt of aviation fuels and kerosene at
7facilities owned or leased by those certificate or permit
8holders and used in their activities at an airport described
9above. In addition, no such tax shall be imposed upon the
10importation or receipt of diesel fuel or liquefied natural gas
11sold to or used by a rail carrier registered pursuant to
12Section 18c-7201 of the Illinois Vehicle Code or otherwise
13recognized by the Illinois Commerce Commission as a rail
14carrier, to the extent used directly in railroad operations. In
15addition, no such tax shall be imposed when the sale is made
16with delivery to a purchaser outside this State or when the
17sale is made to a person holding a valid license as a receiver.
18In addition, no tax shall be imposed upon diesel fuel or
19liquefied natural gas consumed or used in the operation of
20ships, barges, or vessels, that are used primarily in or for
21the transportation of property in interstate commerce for hire
22on rivers bordering on this State, if the diesel fuel or
23liquefied natural gas is delivered by a licensed receiver to
24the purchaser's barge, ship, or vessel while it is afloat upon
25that bordering river. A specific notation thereof shall be made
26on the invoices or sales slips covering each sale.

 

 

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1(Source: P.A. 96-161, eff. 8-10-09.)
 
2    (35 ILCS 505/5)  (from Ch. 120, par. 421)
3    Sec. 5. Except as hereinafter provided, a person holding a
4valid unrevoked license to act as a distributor of motor fuel
5shall, between the 1st and 20th days of each calendar month,
6make return to the Department, showing an itemized statement of
7the number of invoiced gallons of motor fuel of the types
8specified in this Section which were purchased, acquired,
9received, or exported during the preceding calendar month; the
10amount of such motor fuel produced, refined, compounded,
11manufactured, blended, sold, distributed, exported, and used
12by the licensed distributor during the preceding calendar
13month; the amount of such motor fuel lost or destroyed during
14the preceding calendar month; the amount of such motor fuel on
15hand at the close of business for such month; and such other
16reasonable information as the Department may require. If a
17distributor's only activities with respect to motor fuel are
18either: (1) production of alcohol in quantities of less than
1910,000 proof gallons per year or (2) blending alcohol in
20quantities of less than 10,000 proof gallons per year which
21such distributor has produced, he shall file returns on an
22annual basis with the return for a given year being due by
23January 20 of the following year. Distributors whose total
24production of alcohol (whether blended or not) exceeds 10,000
25proof gallons per year, based on production during the

 

 

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1preceding (calendar) year or as reasonably projected by the
2Department if one calendar year's record of production cannot
3be established, shall file returns between the 1st and 20th
4days of each calendar month as hereinabove provided.
5    The types of motor fuel referred to in the preceding
6paragraph are: (A) All products commonly or commercially known
7or sold as gasoline (including casing-head and absorption or
8natural gasoline), gasohol, motor benzol or motor benzene
9regardless of their classification or uses; and (B) all
10combustible gases, not including liquefied natural gas, which
11exist in a gaseous state at 60 degrees Fahrenheit and at 14.7
12pounds per square inch absolute including, but not limited to,
13liquefied petroleum gases used for highway purposes; and (C)
14special fuel. Only those quantities of combustible gases
15(example (B) above) which are used or sold by the distributor
16to be used to propel motor vehicles on the public highways, or
17which are delivered into a storage tank that is located at a
18facility that has withdrawal facilities which are readily
19accessible to and are capable of dispensing combustible gases
20into the fuel supply tanks of motor vehicles, shall be subject
21to return. Distributors of liquefied natural gas are not
22required to make returns under this Section with respect to
23that liquefied natural gas unless (i) the liquefied natural gas
24is dispensed into the fuel supply tank of any motor vehicle or
25(ii) the liquefied natural gas is delivered into a storage tank
26that is located at a facility that has withdrawal facilities

 

 

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1which are readily accessible to and are capable of dispensing
2liquefied natural gas into the fuel supply tanks of motor
3vehicles. For purposes of this Section, a facility is
4considered to have withdrawal facilities that are not "readily
5accessible to and capable of dispensing combustible gases into
6the fuel supply tanks of motor vehicles" only if the
7combustible gases or liquefied natural gas are delivered from:
8(i) a dispenser hose that is short enough so that it will not
9reach the fuel supply tank of a motor vehicle or (ii) a
10dispenser that is enclosed by a fence or other physical barrier
11so that a vehicle cannot pull alongside the dispenser to permit
12fueling. For the purposes of this Act, liquefied petroleum
13gases shall mean and include any material having a vapor
14pressure not exceeding that allowed for commercial propane
15composed predominantly of the following hydrocarbons, either
16by themselves or as mixtures: Propane, Propylene, Butane
17(normal butane or iso-butane) and Butylene (including
18isomers).
19    In case of a sale of special fuel to someone other than a
20licensed distributor, or a licensed supplier, for a use other
21than in motor vehicles, the distributor shall show in his
22return the amount of invoiced gallons sold and the name and
23address of the purchaser in addition to any other information
24the Department may require.
25    All special fuel sold or used for non-highway purposes must
26have a dye added in accordance with Section 4d of this Law.

 

 

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1    In case of a tax-free sale, as provided in Section 6, of
2motor fuel which the distributor is required by this Section to
3include in his return to the Department, the distributor in his
4return shall show: (1) If the sale is made to another licensed
5distributor the amount sold and the name, address and license
6number of the purchasing distributor; (2) if the sale is made
7to a person where delivery is made outside of this State the
8name and address of such purchaser and the point of delivery
9together with the date and amount delivered; (3) if the sale is
10made to the Federal Government or its instrumentalities the
11amount sold; (4) if the sale is made to a municipal corporation
12owning and operating a local transportation system for public
13service in this State the name and address of such purchaser,
14and the amount sold, as evidenced by official forms of
15exemption certificates properly executed and furnished by such
16purchaser; (5) if the sale is made to a privately owned public
17utility owning and operating 2-axle vehicles designed and used
18for transporting more than 7 passengers, which vehicles are
19used as common carriers in general transportation of
20passengers, are not devoted to any specialized purpose and are
21operated entirely within the territorial limits of a single
22municipality or of any group of contiguous municipalities or in
23a close radius thereof, and the operations of which are subject
24to the regulations of the Illinois Commerce Commission, then
25the name and address of such purchaser and the amount sold as
26evidenced by official forms of exemption certificates properly

 

 

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1executed and furnished by the purchaser; (6) if the product
2sold is special fuel and if the sale is made to a licensed
3supplier under conditions which qualify the sale for tax
4exemption under Section 6 of this Act, the amount sold and the
5name, address and license number of the purchaser; and (7) if a
6sale of special fuel is made to someone other than a licensed
7distributor, or a licensed supplier, for a use other than in
8motor vehicles, by making a specific notation thereof on the
9invoice or sales slip covering such sales and obtaining such
10supporting documentation as may be required by the Department.
11    All special fuel sold or used for non-highway purposes must
12have a dye added in accordance with Section 4d of this Law.
13    A person whose license to act as a distributor of motor
14fuel has been revoked shall make a return to the Department
15covering the period from the date of the last return to the
16date of the revocation of the license, which return shall be
17delivered to the Department not later than 10 days from the
18date of the revocation or termination of the license of such
19distributor; the return shall in all other respects be subject
20to the same provisions and conditions as returns by
21distributors licensed under the provisions of this Act.
22    The records, waybills and supporting documents kept by
23railroads and other common carriers in the regular course of
24business shall be prima facie evidence of the contents and
25receipt of cars or tanks covered by those records, waybills or
26supporting documents.

 

 

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1    If the Department has reason to believe and does believe
2that the amount shown on the return as purchased, acquired,
3received, exported, sold, used, lost or destroyed is incorrect,
4or that an amount of motor fuel of the types required by the
5second paragraph of this Section to be reported to the
6Department has not been correctly reported the Department shall
7fix an amount for such receipt, sales, export, use, loss or
8destruction according to its best judgment and information,
9which amount so fixed by the Department shall be prima facie
10correct. All returns shall be made on forms prepared and
11furnished by the Department, and shall contain such other
12information as the Department may reasonably require. The
13return must be accompanied by appropriate computer-generated
14magnetic media supporting schedule data in the format required
15by the Department, unless, as provided by rule, the Department
16grants an exception upon petition of a taxpayer. All licensed
17distributors shall report all losses of motor fuel sustained on
18account of fire, theft, spillage, spoilage, leakage, or any
19other provable cause when filing the return for the period
20during which the loss occurred. If the distributor reports
21losses due to fire or theft, then the distributor must include
22fire department or police department reports and any other
23documentation that the Department may require. The mere making
24of the report does not assure the allowance of the loss as a
25reduction in tax liability. Losses of motor fuel as the result
26of evaporation or shrinkage due to temperature variations may

 

 

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1not exceed 1% of the total gallons in storage at the beginning
2of the month, plus the receipts of gallonage during the month,
3minus the gallonage remaining in storage at the end of the
4month. Any loss reported that is in excess of 1% shall be
5subject to the tax imposed by Section 2 of this Law. On and
6after July 1, 2001, for each 6-month period January through
7June, net losses of motor fuel (for each category of motor fuel
8that is required to be reported on a return) as the result of
9evaporation or shrinkage due to temperature variations may not
10exceed 1% of the total gallons in storage at the beginning of
11each January, plus the receipts of gallonage each January
12through June, minus the gallonage remaining in storage at the
13end of each June. On and after July 1, 2001, for each 6-month
14period July through December, net losses of motor fuel (for
15each category of motor fuel that is required to be reported on
16a return) as the result of evaporation or shrinkage due to
17temperature variations may not exceed 1% of the total gallons
18in storage at the beginning of each July, plus the receipts of
19gallonage each July through December, minus the gallonage
20remaining in storage at the end of each December. Any net loss
21reported that is in excess of this amount shall be subject to
22the tax imposed by Section 2 of this Law. For purposes of this
23Section, "net loss" means the number of gallons gained through
24temperature variations minus the number of gallons lost through
25temperature variations or evaporation for each of the
26respective 6-month periods.

 

 

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1(Source: P.A. 96-1384, eff. 7-29-10.)
 
2    Section 10. The Weights and Measures Act is amended by
3changing Sections 2 and 8 as follows:
 
4    (225 ILCS 470/2)  (from Ch. 147, par. 102)
5    Sec. 2. Definitions. As used in this Act:
6    "Person" means both singular and plural as the case
7demands, and includes individuals, partnerships, corporations,
8companies, societies and associations.
9    "Weights and measures" means all weights and measures of
10every kind, instruments and devices for weighing and measuring,
11and any appliances and accessories associated with any or all
12such instruments and devices, including all grain moisture
13measuring devices, but does not include meters for the
14measurement of electricity, gas (natural or manufactured) or
15water operated in a public utility system. These electricity
16meters, gas meters, and water meters, and their appliances or
17accessories, and slo flo meters, are specifically excluded from
18the scope and applicability of this Act.
19    "Sell" and "sale" includes barter and exchange.
20    "Director" means the Director of Agriculture.
21    "Department" means the Department of Agriculture.
22    "Inspector" means an inspector of weights and measures of
23this State.
24    "Sealer" and "deputy sealer" mean, respectively, a sealer

 

 

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1of weights and measures and a deputy sealer of weights and
2measures of a city.
3    "Intrastate commerce" means any and all commerce or trade
4that is commenced, conducted and completed wholly within the
5limits of this State, and the phrase "introduced into
6intrastate commerce" means the time and place at which the
7first sale and delivery being made either directly to the
8purchaser or to a carrier for shipment to the purchaser.
9    "Commodity in package form" means a commodity put up or
10packaged in any manner in advance of sale in units suitable for
11either wholesale or retail sale, excluding any auxiliary
12shipping container enclosing packages which individually
13conform to the requirements of this Act. An individual item or
14lot of any commodity not in package form as defined in this
15Section but on which there is marked a selling price based on
16an established price per unit of weight or of measure shall be
17deemed a commodity in package form.
18    "Consumer package" and "package of consumer commodity"
19mean any commodity in package form that is customarily produced
20or distributed for sale through retail sales agencies or
21instrumentalities for consumption by individuals or use by
22individuals for the purposes of personal care or in the
23performance of services ordinarily rendered in or about the
24household or in connection with personal possessions, and which
25usually is consumed or expended in the course of such
26consumption or use.

 

 

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1    "Nonconsumer package" and "package of nonconsumer
2commodity" mean any commodity in package form other than a
3consumer package, and particularly a package designed solely
4for industrial or institutional use or for wholesale
5distribution only.
6    "Certificate of Conformance" means a document issued by the
7National Conference on Weights and Measures based on testing in
8participating laboratories that indicates that the weights and
9measures or weighing and measuring device conform with the
10requirements of National Institute of Standards and
11Technology's Handbooks 44, 105-1, 105-2, 105-3, 105-4, or 105-8
12and any subsequent revisions or supplements thereto.
13    "Prepackage inspection violation" means that the majority
14of the lots of prepackaged commodities inspected at a single
15location are found to have one or more packages below the
16maximum allowable variation as published in the National
17Institute of Standards and Technology Handbook 133 or the
18majority of the lots inspected at a single location are found
19to be below the stated net weight declaration on an average.
20    "Diesel gallon equivalent" means 6.06 pounds of liquefied
21natural gas or 6.41 pounds of propane.
22    "Gasoline gallon equivalent" means 5.660 pounds of
23compressed natural gas.
24(Source: P.A. 96-1333, eff. 7-27-10.)
 
25    (225 ILCS 470/8)  (from Ch. 147, par. 108)

 

 

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1    Sec. 8. Regulations; issuance; contents. The Director
2shall from time to time issue reasonable regulations for
3enforcement of this Act that shall have the force and effect of
4law. In determining these regulations, he shall appoint,
5consult with, and be advised by committees representative of
6industries to be affected by the regulations. These regulations
7may include (1) standards of net weight, measure or count, and
8reasonable standards of fill, for any commodity in package
9form, (2) rules governing the technical and reporting
10procedures to be followed and the report and record forms and
11marks of approval and rejection to be used by inspectors of
12weights and measures in the discharge of their official duties,
13and (3) exemptions from the sealing or marking requirements of
14Section 14 of this Act with respect to weights and measures of
15such character or size that such sealing or marking would be
16inappropriate, impracticable, or damaging to the apparatus in
17question. These regulations shall include specifications,
18tolerances, and regulations for weights and measures, of the
19character of those specified in Section 10 of this Act,
20designed to eliminate from use (without prejudice to apparatus
21that conforms as closely as practicable to the official
22standards) such weights and measures as are (1) inaccurate, (2)
23of faulty construction (that is, not reasonably permanent in
24their adjustment or not capable of correct repetition of their
25indications), or (3) conducive to the perpetration of fraud.
26Specifications, tolerances, and regulations for commercial

 

 

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1weighing and measuring devices recommended by the National
2Institute of Standards and Technology and published in National
3Institute of Standards and Technology Handbook 44 and
4supplements thereto or in any publication revising or
5superseding Handbook 44, shall be the specifications,
6tolerances, and regulations for commercial weighing and
7measuring devices of this State, except insofar as specifically
8modified, amended, or rejected by a regulation issued by the
9Director. Notwithstanding the provisions of this paragraph,
10liquefied natural gas and propane used as motor fuel shall be
11sold in diesel gallon equivalents, and compressed natural gas
12shall be sold in gasoline gallon equivalents. Propane used as
13motor fuel shall be sold in actual measured gallon volumetric
14units, which shall then be multiplied by 0.651 to determine the
15diesel gallon equivalents that are subject to tax under the
16Motor Fuel Tax Law.
17    The National Institute of Standards and Technology
18Handbook 133 and its supplements, or any publication revising
19or superseding Handbook 133, shall be the method for checking
20the net contents of commodities in package form. The National
21Institute of Standards and Technology Handbooks 105-1, 105-2,
22105-3, 105-4, 105-8, and their supplements, or any publication
23revising or superseding Handbooks 105-1, 105-2, 105-3, 105-4,
24and 105-8 shall be specifications and tolerances for reference
25standards and field standards weights and measures.
26    For purposes of this Act, apparatus shall be deemed

 

 

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1"correct" when it conforms to all applicable requirements
2promulgated as specified in this Section. Apparatus that does
3not conform to all applicable requirements shall be deemed
4"incorrect".
5    The Director is authorized to prescribe by regulation,
6after public hearings, container sizes for fluid dairy products
7and container sizes for ice cream, frozen desserts, and similar
8items.
9    For the purposes of this Act, any apparatus certified by
10the Department or city sealer as of July 1, 2012 satisfies
11construction and installation requirements.
12    The Uniform Packaging and Labeling Regulation and the
13Uniform Regulation for the Method of Sale of Commodities in the
14National Institute of Standards and Technology Handbook 130,
15and any of its subsequent supplements or revisions, shall be
16the requirements and standards governing the packaging,
17labeling, and method of sale of commodities for this State,
18except insofar as specifically modified, amended, or rejected
19by regulation issued by the Director, and except that liquefied
20natural gas used as motor fuel shall be sold in diesel gallon
21equivalents, and compressed natural gas shall be sold in
22gasoline gallon equivalents.
23(Source: P.A. 98-342, eff. 8-13-13.)
 
24    Section 15. The Environmental Impact Fee Law is amended by
25changing Section 310 as follows:
 

 

 

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1    (415 ILCS 125/310)
2    (Section scheduled to be repealed on January 1, 2025)
3    Sec. 310. Environmental impact fee; imposition. Beginning
4January 1, 1996, all receivers of fuel are subject to an
5environmental impact fee of $60 per 7,500 gallons of fuel, or
6an equivalent amount per fraction thereof, that is sold or used
7in Illinois. The fee shall be paid by the receiver in this
8State who first sells or uses the fuel. The environmental
9impact fee imposed by this Law replaces the fee imposed under
10the corresponding provisions of Article 3 of Public Act 89-428.
11Environmental impact fees paid under that Article 3 shall
12satisfy the receiver's corresponding liability under this Law.
13    A receiver of fuels is subject to the fee without regard to
14whether the fuel is intended to be used for operation of motor
15vehicles on the public highways and waters. However, no fee
16shall be imposed upon the importation or receipt of aviation
17fuels and kerosene at airports with over 170,000 operations per
18year, located in a city of more than 1,000,000 inhabitants, for
19sale to or use by holders of certificates of public convenience
20and necessity or foreign air carrier permits, issued by the
21United States Department of Transportation, and their air
22carrier affiliates, or upon the importation or receipt of
23aviation fuels and kerosene at facilities owned or leased by
24those certificate or permit holders and used in their
25activities at an airport described above. In addition, no fee

 

 

09800SB3369sam001- 21 -LRB098 19053 HLH 58167 a

1may be imposed upon the importation or receipt of diesel fuel
2or liquefied natural gas sold to or used by a rail carrier
3registered under Section 18c-7201 of the Illinois Vehicle Code
4or otherwise recognized by the Illinois Commerce Commission as
5a rail carrier, to the extent used directly in railroad
6operations. In addition, no fee may be imposed when the sale is
7made with delivery to a purchaser outside this State or when
8the sale is made to a person holding a valid license as a
9receiver. In addition, no fee shall be imposed upon diesel fuel
10or liquefied natural gas consumed or used in the operation of
11ships, barges, or vessels, that are used primarily in or for
12the transportation of property in interstate commerce for hire
13on rivers bordering on this State, if the diesel fuel or
14liquefied natural gas is delivered by a licensed receiver to
15the purchaser's barge, ship, or vessel while it is afloat upon
16that bordering river. A specific notation thereof shall be made
17on the invoices or sales slips covering each sale.
18(Source: P.A. 92-232, eff. 8-2-01.)".