State of Illinois
90th General Assembly
Legislation

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[ House Amendment 002 ]

90_SB0804ham001

                                             LRB9002646KDksam
 1                    AMENDMENT TO SENATE BILL 804
 2        AMENDMENT NO.     .  Amend Senate Bill 804 on page 1,  by
 3    replacing line 5 with the following:
 4    "changing Sections 1 and 3 as follows:
 5        (35 ILCS 615/1) (from Ch. 120, par. 467.16)
 6        Sec.  1.   For the purposes of this Act: "Gross receipts"
 7    means  the  consideration  received  for   gas   distributed,
 8    supplied, furnished or sold to persons for use or consumption
 9    and  not  for  resale,  and  for  all services (including the
10    transportation or storage of gas for an end-user) rendered in
11    connection therewith, and shall include  cash,  services  and
12    property  of  every  kind  or nature, and shall be determined
13    without any deduction on account of the cost of the  service,
14    product  or  commodity  supplied, the cost of materials used,
15    labor or service costs,  or  any  other  expense  whatsoever.
16    However, "gross receipts" shall not include receipts from:
17             (i)  any  minimum  or  other  charge  for gas or gas
18        service where the customer has taken no therms of gas;
19             (ii)  any charge for a dishonored check;
20             (iii)  any finance  or  credit  charge,  penalty  or
21        charge  for  delayed  payment,  or  discount  for  prompt
22        payment;
23             (iv)  any  charge for reconnection of service or for
                            -2-              LRB9002646KDksam
 1        replacement or relocation of facilities;
 2             (v)  any  advance  or   contribution   in   aid   of
 3        construction;
 4             (vi)  repair,  inspection  or servicing of equipment
 5        located on customer premises;
 6             (vii)  leasing or rental of equipment,  the  leasing
 7        or  rental  of  which  is  not necessary to distributing,
 8        furnishing, supplying, selling, transporting  or  storing
 9        gas;
10             (viii)  any  sale  to  a customer if the taxpayer is
11        prohibited by  federal  or  State  constitution,  treaty,
12        convention, statute or court decision from recovering the
13        related tax liability from such customer;
14             (ix)  any charges added to customers' bills pursuant
15        to  the  provisions  of Section 9-221 or Section 9-222 of
16        the Public Utilities Act,  as  amended,  or  any  charges
17        added  to  customers'  bills  by  taxpayers  who  are not
18        subject to  rate  regulation  by  the  Illinois  Commerce
19        Commission  for  the purpose of recovering any of the tax
20        liabilities or other amounts specified in such provisions
21        of such Act; and
22             (x)  any  charge  for  gas  or  gas  services  to  a
23        customer who acquired contractual rights for  the  direct
24        purchase  of  gas  or  gas  services  originating from an
25        out-of-state supplier or source on  or  before  March  1,
26        1995,  except  for  those  charges  solely related to the
27        local distribution of gas  by  a  public  utility.   This
28        exemption  includes  any  charge  for gas or gas service,
29        except for those charges  solely  related  to  the  local
30        distribution  of  gas  by a public utility, to a customer
31        who maintained an  account  with  a  public  utility  (as
32        defined in Section 3-105 of the Public Utilities Act) for
33        the  transportation  of  customer-owned  gas on or before
34        March 1, 1995.  The provisions of this amendatory Act  of
                            -3-              LRB9002646KDksam
 1        1997   are  intended  to  clarify,  rather  than  change,
 2        existing  law  as  to  the  meaning  and  scope  of  this
 3        exemption.
 4        In case credit is extended, the amount thereof  shall  be
 5    included only as and when payments are received.
 6        "Gross receipts" shall not include consideration received
 7    from  business enterprises certified under Section 9-222.1 of
 8    the Public Utilities Act, as amended, to the extent  of  such
 9    exemption  and  during  the  period  of time specified by the
10    Department of Commerce and Community Affairs.
11        "Department" means the Department of Revenue of the State
12    of Illinois.
13        "Director"  means  the  Director  of  Revenue   for   the
14    Department of Revenue of the State of Illinois.
15        "Taxpayer"  means  a  person  engaged  in the business of
16    distributing, supplying, furnishing or selling gas for use or
17    consumption and not for resale.
18        "Person"  means  any  natural  individual,  firm,  trust,
19    estate, partnership, association, joint stock company,  joint
20    adventure,  corporation,  limited  liability  company,  or  a
21    receiver, trustee, guardian or other representative appointed
22    by  order  of  any  court, or any city, town, county or other
23    political subdivision of this State.
24        "Invested capital" means that amount  equal  to  (i)  the
25    average  of  the  balances  at  the beginning and end of each
26    taxable period of the taxpayer's total  stockholder's  equity
27    and total long-term debt, less investments in and advances to
28    all corporations, as set forth on the balance sheets included
29    in  the  taxpayer's  annual  report  to the Illinois Commerce
30    Commission for the  taxable  period;  (ii)  multiplied  by  a
31    fraction  determined  under  Sections  301  and 304(a) of the
32    "Illinois Income Tax Act" and reported on the Illinois income
33    tax return for the taxable  period  ending  in  or  with  the
34    taxable  period  in  question.  However,  notwithstanding the
                            -4-              LRB9002646KDksam
 1    income  tax  return  reporting  requirement   stated   above,
 2    beginning  July  1,  1979, no taxpayer's denominators used to
 3    compute  the  sales,  property  or  payroll   factors   under
 4    subsection  (a) of Section 304 of the Illinois Income Tax Act
 5    shall include payroll, property or  sales  of  any  corporate
 6    entity   other   than   the  taxpayer  for  the  purposes  of
 7    determining an allocation for the invested capital tax.  This
 8    amendatory  Act  of 1982, Public Act 82-1024, is not intended
 9    to and does not  make  any  change  in  the  meaning  of  any
10    provision  of  this  Act,  it  having  been the intent of the
11    General Assembly in  initially  enacting  the  definition  of
12    "invested  capital"  to  provide  for  apportionment  of  the
13    invested  capital  of  each  company,  based  solely upon the
14    sales, property and payroll of that company.
15        "Taxable period" means each period which ends  after  the
16    effective  date of this Act and which is covered by an annual
17    report filed by  the  taxpayer  with  the  Illinois  Commerce
18    Commission.
19    (Source: P.A. 88-480; 89-417, eff. 1-1-96.)".

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