[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB2385 235 ILCS 5/1-3.03 from Ch. 43, par. 95.03 235 ILCS 5/1-3.38 new 235 ILCS 5/8-1 from Ch. 43, par. 158 Amends the Liquor Control Act of 1934. Provides that alcoholic cider shall be taxed at the rate of 7 cents per gallon (now taxed as wine at the rate of 23 cents per gallon). Effective July 1, 1998. LRB9007052LDdvB LRB9007052LDdvB 1 AN ACT to amend the Liquor Control Act of 1934 by 2 changing Sections 1-3.03 and 8-1 and adding Section 1-3.38. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Liquor Control Act of 1934 is amended by 6 changing Sections 1-3.03 and 8-1 and adding Section 1-3.38 as 7 follows: 8 (235 ILCS 5/1-3.03) (from Ch. 43, par. 95.03) 9 Sec. 1-3.03. "Wine" means any alcoholic beverage, other 10 than cider, obtained by the fermentation of the natural 11 contents of fruits, or vegetables, containing sugar, 12 including such beverages when fortified by the addition of 13 alcohol or spirits, as above defined. 14 (Source: P.A. 82-783.) 15 (235 ILCS 5/1-3.38 new) 16 Sec. 1-3.38. "Cider" means any alcoholic beverage 17 obtained by the alcohol fermentation of the juice of apples 18 or pears, including but not limited to flavored, sparkling, 19 or carbonated cider, but not including wine. 20 (235 ILCS 5/8-1) (from Ch. 43, par. 158) 21 Sec. 8-1. A tax is imposed upon the privilege of 22 engaging in business as a manufacturer or as an importing 23 distributor of alcoholic liquor other than beer at the rate 24 of 7¢ per gallon for cider containing not less than 0.5% 25 alcohol by volume nor more than 7% alcohol by volume, 23¢ per 26 gallon for wine containing 14% or less of alcohol by volume, 27 60¢ per gallon for wine containing more than 14% of alcohol 28 by volume, and $2.00 per gallon on alcohol and spirits 29 manufactured and sold or used by such manufacturer, or as -2- LRB9007052LDdvB 1 agent for any other person, or sold or used by such importing 2 distributor, or as agent for any other person. A tax is 3 imposed upon the privilege of engaging in business as a 4 manufacturer of beer or as an importing distributor of beer 5 at the rate of 7¢ per gallon on all beer manufactured and 6 sold or used by such manufacturer, or as agent for any other 7 person, or sold or used by such importing distributor, or as 8 agent for any other person. Any brewer manufacturing beer in 9 this State shall be entitled to and given a credit or refund 10 of 75% of the tax imposed on each gallon of beer up to 4.9 11 million gallons per year in any given calendar year for tax 12 paid or payable on beer produced and sold in the State of 13 Illinois. 14 The credit or refund created by this Act shall apply to 15 all beer taxes in the calendar years 1982 through 1986. 16 A tax at the rate of 1¢ per gallon on beer and 48¢ per 17 gallon on alcohol and spirits is also imposed upon the 18 privilege of engaging in business as a retailer or as a 19 distributor who is not also an importing distributor with 20 respect to all beer and all alcohol and spirits owned or 21 possessed by such retailer or distributor when this 22 amendatory Act of 1969 becomes effective, and with respect to 23 which the additional tax imposed by this amendatory Act upon 24 manufacturers and importing distributors does not apply. 25 Retailers and distributors who are subject to the additional 26 tax imposed by this paragraph of this Section shall be 27 required to inventory such alcoholic liquor and to pay this 28 additional tax in a manner prescribed by the Department. 29 The provisions of this Section shall be construed to 30 apply to any importing distributor engaging in business in 31 this State, whether licensed or not. 32 However, such tax is not imposed upon any such business 33 as to any alcoholic liquor shipped outside Illinois by an 34 Illinois licensed manufacturer or importing distributor, nor -3- LRB9007052LDdvB 1 as to any alcoholic liquor delivered in Illinois by an 2 Illinois licensed manufacturer or importing distributor to a 3 purchaser for immediate transportation by the purchaser to 4 another state into which the purchaser has a legal right, 5 under the laws of such state, to import such alcoholic 6 liquor, nor as to any alcoholic liquor other than beer sold 7 by one Illinois licensed manufacturer or importing 8 distributor to another Illinois licensed manufacturer or 9 importing distributor to the extent to which the sale of 10 alcoholic liquor other than beer by one Illinois licensed 11 manufacturer or importing distributor to another Illinois 12 licensed manufacturer or importing distributor is authorized 13 by the licensing provisions of this Act, nor to alcoholic 14 liquor whether manufactured in or imported into this State 15 when sold to a "non-beverage user" licensed by the State for 16 use in the manufacture of any of the following when they are 17 unfit for beverage purposes: 18 Patent and proprietary medicines and medicinal, 19 antiseptic, culinary and toilet preparations; 20 Flavoring extracts and syrups and food products; 21 Scientific, industrial and chemical products, excepting 22 denatured alcohol; 23 Or for scientific, chemical, experimental or mechanical 24 purposes; 25 Nor is the tax imposed upon the privilege of engaging in 26 any business in interstate commerce or otherwise, which 27 business may not, under the Constitution and Statutes of the 28 United States, be made the subject of taxation by this State. 29 The tax herein imposed shall be in addition to all other 30 occupation or privilege taxes imposed by the State of 31 Illinois or political subdivision thereof. 32 If any alcoholic liquor manufactured in or imported into 33 this State is sold to a licensed manufacturer or importing 34 distributor by a licensed manufacturer or importing -4- LRB9007052LDdvB 1 distributor to be used solely as an ingredient in the 2 manufacture of any beverage for human consumption, the tax 3 imposed upon such purchasing manufacturer or importing 4 distributor shall be reduced by the amount of the taxes which 5 have been paid by the selling manufacturer or importing 6 distributor under this Act as to such alcoholic liquor so 7 used to the Department of Revenue. 8 If any person received any alcoholic liquors from a 9 manufacturer or importing distributor, with respect to which 10 alcoholic liquors no tax is imposed under this Article, and 11 such alcoholic liquor shall thereafter be disposed of in such 12 manner or under such circumstances as may cause the same to 13 become the base for the tax imposed by this Article, such 14 person shall make the same reports and returns, pay the same 15 taxes and be subject to all other provisions of this Article 16 relating to manufacturers and importing distributors. 17 Nothing in this Article shall be construed to require the 18 payment to the Department of the taxes imposed by this 19 Article more than once with respect to any quantity of 20 alcoholic liquor sold or used within this State. 21 No tax is imposed by this Act on sales of alcoholic 22 liquor by Illinois licensed foreign importers to Illinois 23 licensed importing distributors. 24 (Source: P.A. 86-654.) 25 Section 99. Effective date. This Act takes effect July 26 1, 1998.
[ Top ]