093_SB0107

 
                                     LRB093 06264 SJM 06377 b

 1        AN ACT concerning taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Retailers' Occupation Tax Act is amended
 5    by changing Section 2-10 as follows:

 6        (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
 7        Sec. 2-10. Rate of tax.   Unless  otherwise  provided  in
 8    this  Section,  the tax imposed by this Act is at the rate of
 9    6.25% of gross receipts  from  the  sale  sales  of  tangible
10    personal property made in the course of business.
11        Beginning  on July 1, 2000 and through December 31, 2000,
12    with respect to motor fuel, as defined in Section 1.1 of  the
13    Motor  Fuel  Tax Law, and gasohol, as defined in Section 3-40
14    of the Use Tax Act, the tax is imposed at the rate of 1.25%.
15        Within  14  days  after  the  effective  date   of   this
16    amendatory Act of the 91st General Assembly, each retailer of
17    motor fuel and gasohol shall cause the following notice to be
18    posted   in  a  prominently  visible  place  on  each  retail
19    dispensing device that is used  to  dispense  motor  fuel  or
20    gasohol  in  the State of Illinois:  "As of July 1, 2000, the
21    State of Illinois has eliminated the State's share  of  sales
22    tax  on motor fuel and gasohol through December 31, 2000. The
23    price on this pump should  reflect  the  elimination  of  the
24    tax."   The  notice  shall be printed in bold print on a sign
25    that is no smaller than 4 inches by 8 inches.  The sign shall
26    be clearly visible to customers.  Any retailer who  fails  to
27    post or maintain a required sign through December 31, 2000 is
28    guilty  of  a  petty offense for which the fine shall be $500
29    per day per each retail premises where a violation occurs.
30        With respect to gasohol, as defined in the Use  Tax  Act,
31    the tax imposed by this Act applies to 70% of the proceeds of
 
                            -2-      LRB093 06264 SJM 06377 b
 1    sales  made  on  or after January 1, 1990, and before July 1,
 2    2003, and to 100% of the proceeds of sales made thereafter.
 3        With respect to food for human consumption that is to  be
 4    consumed  off  the  premises  where  it  is  sold (other than
 5    alcoholic beverages, soft drinks,  and  food  that  has  been
 6    prepared  for  immediate  consumption)  and  prescription and
 7    nonprescription   medicines,   drugs,   medical   appliances,
 8    modifications to a motor vehicle for the purpose of rendering
 9    it usable by a disabled person, and  insulin,  urine  testing
10    materials, syringes, and needles used by diabetics, for human
11    use,  the  tax is imposed at the rate of 1%. For the purposes
12    of this Section, the term "soft drinks" means  any  complete,
13    finished,    ready-to-use,   non-alcoholic   drink,   whether
14    carbonated or not, including but not limited to  soda  water,
15    cola, fruit juice, vegetable juice, carbonated water, and all
16    other  preparations commonly known as soft drinks of whatever
17    kind or description that  are  contained  in  any  closed  or
18    sealed bottle, can, carton, or container, regardless of size.
19    "Soft  drinks"  does  not include coffee, tea, non-carbonated
20    water, infant formula, milk or milk products  as  defined  in
21    the Grade A Pasteurized Milk and Milk Products Act, or drinks
22    containing 50% or more natural fruit or vegetable juice.
23        Notwithstanding  any  other provisions of this Act, "food
24    for human consumption that is to be consumed off the premises
25    where it is sold" includes all food sold  through  a  vending
26    machine,  except  soft  drinks  and  food  products  that are
27    dispensed hot from  a  vending  machine,  regardless  of  the
28    location of the vending machine.
29    (Source:  P.A.  90-605,  eff.  6-30-98; 90-606, eff. 6-30-98;
30    91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)