Full Text of HB6022 96th General Assembly
HB6022ham001 96TH GENERAL ASSEMBLY | Revenue & Finance Committee Adopted in House Comm. on Mar 11, 2010
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| 1 | | AMENDMENT TO HOUSE BILL 6022
| 2 | | AMENDMENT NO. ______. Amend House Bill 6022 on page 1, | 3 | | immediately below line 3, by inserting the following:
| 4 | | "Section 3. The Retailers' Occupation Tax Act is amended by | 5 | | changing Section 2d as follows: | 6 | | (35 ILCS 120/2d) (from Ch. 120, par. 441d) | 7 | | Sec. 2d. Tax prepayment by motor fuel retailer. | 8 | | (a) Any person engaged in the business of selling motor | 9 | | fuel at
retail, as defined in the Motor Fuel Tax Law, and who | 10 | | is not a
licensed distributor or supplier, as defined in the | 11 | | Motor Fuel Tax Law,
shall prepay to his or her distributor, | 12 | | supplier, or other reseller of
motor fuel a portion of the tax | 13 | | imposed by this Act if the distributor,
supplier, or other | 14 | | reseller of motor fuel is registered under Section 2a or
| 15 | | Section 2c of this Act. The prepayment requirement provided for | 16 | | in this
Section does not apply to liquid propane gas. |
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| 1 | | (b) Beginning on July 1, 2000 and through December 31, | 2 | | 2000, the Retailers'
Occupation Tax paid to the distributor, | 3 | | supplier,
or other reseller shall be an amount equal to $0.01 | 4 | | per
gallon of the motor fuel, except gasohol as defined in | 5 | | Section 2-10 of
this Act which shall be an amount equal to | 6 | | $0.01 per gallon,
purchased from the distributor, supplier, or | 7 | | other reseller. | 8 | | (c) Before July 1, 2000 and then beginning on January 1, | 9 | | 2001 and through June
30, 2003,
the Retailers' Occupation Tax | 10 | | paid
to the distributor, supplier, or other reseller shall be | 11 | | an amount equal to
$0.04 per gallon
of the motor fuel, except | 12 | | gasohol as defined in Section 2-10 of this Act which
shall be | 13 | | an
amount equal to $0.03 per gallon, purchased from the | 14 | | distributor, supplier, or
other
reseller. | 15 | | (d) Beginning July 1, 2003 and through December 31, 2010 | 16 | | thereafter , the Retailers' Occupation Tax paid
to
the
| 17 | | distributor, supplier, or other reseller shall be an amount | 18 | | equal to $0.06 per
gallon of the
motor fuel, except gasohol as | 19 | | defined in Section 2-10 of this Act which shall
be an
amount | 20 | | equal to $0.05 per gallon, purchased from the distributor, | 21 | | supplier, or
other
reseller. | 22 | | (e) Beginning January 1, 2011 and thereafter, the | 23 | | Retailers' Occupation Tax paid
to
the
distributor, supplier, or | 24 | | other reseller shall be at the rate established on a quarter | 25 | | annual basis by the Department under this subsection. The rate | 26 | | shall be established by the Department on January 1, April 1, |
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| 1 | | July 1, and October 1 of each year using the average selling | 2 | | price, as defined in Section 1 of this Act, per gallon of motor | 3 | | fuel sold in the State during the first 2 months of the | 4 | | previous calendar quarter and multiplying that amount by 6.25% | 5 | | to determine the cents per gallon rate. In the case of | 6 | | biodiesel blends, as defined in Section 3-42 of the Use Tax | 7 | | Act, with no less than 1% and no more than 10% biodiesel, and | 8 | | in the case of gasohol, as defined in Section 3-40 of the Use | 9 | | Tax Act, the rate shall be 80% of the rate established by the | 10 | | Department under this subsection for motor fuel. The Department | 11 | | shall provide persons subject to this Section notice of the | 12 | | rate established under this subsection at least 30 days prior | 13 | | to each January 1, April 1, July 1, and October 1. Publication | 14 | | of the established rate on the Department's Internet website | 15 | | shall constitute sufficient notice under this Section. The | 16 | | Department may use data derived from independent surveys | 17 | | conducted or accumulated by third parties to determine the | 18 | | average selling price per gallon of motor fuel sold in the | 19 | | State. | 20 | | (f) Any person engaged in the business of selling motor | 21 | | fuel at retail shall
be entitled to a credit against tax due | 22 | | under this Act in an amount equal
to the tax paid to the | 23 | | distributor, supplier, or other reseller. | 24 | | (g) Every distributor, supplier, or other reseller | 25 | | registered as provided in
Section 2a or Section 2c of this Act | 26 | | shall remit the prepaid tax on all
motor fuel that is due from |
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| 1 | | any person engaged in the business of selling
at retail motor | 2 | | fuel with the returns filed under Section 2f or Section 3
of | 3 | | this Act, but the vendors discount provided in Section 3 shall | 4 | | not apply
to the amount of prepaid tax that is remitted. Any | 5 | | distributor or supplier
who fails to properly collect and remit | 6 | | the tax shall be liable for the
tax. For purposes of this | 7 | | Section, the prepaid tax is due on invoiced
gallons sold during | 8 | | a month by the 20th day of the following month. | 9 | | (Source: P.A. 93-32, eff. 6-20-03.)"; and
| 10 | | on page 14, by replacing lines 21 through 23 with the | 11 | | following: | 12 | | "account of fire, theft, spillage, spoilage, leakage, or any | 13 | | other provable
cause when filing the return for the period | 14 | | during which the loss occurred.
If the distributor reports | 15 | | losses due to fire or theft, then the distributor must include | 16 | | any applicable fire department or police department reports and | 17 | | any other documentation that the Department may require. The | 18 | | mere"; and | 19 | | on page 17, by replacing lines 15 through 18 with the | 20 | | following: | 21 | | "sustained on
account of fire, theft, spillage, spoilage, | 22 | | leakage, or any other provable
cause when filing the return for | 23 | | the period during which the loss occurred.
If the supplier | 24 | | reports losses due to fire or theft, then the distributor must |
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| 1 | | include any applicable fire department or police department | 2 | | reports and any other documentation that the Department may | 3 | | require. The mere making of the report does not assure the"; | 4 | | and | 5 | | on page 48, by replacing lines 13 through 16 with the | 6 | | following: | 7 | | "reduction of motor
fuel resulting from fire, theft, spillage, | 8 | | spoilage, leakage, or any other
provable cause, but does not | 9 | | include a reduction resulting from evaporation or
shrinkage due | 10 | | to temperature variations. In the case of losses due to fire or | 11 | | theft, the claimant must include any applicable fire department | 12 | | or police department reports and any other documentation that | 13 | | the Department may require. "; and | 14 | | on page 53, line 10, by replacing " $60 " with " $40 "; and | 15 | | on page 53, line 12, by replacing "72" with " 96 72 ".
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