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91_SB1965
LRB9114465SMdv
1 AN ACT concerning taxes and fees.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5 Motor Fuel and Gasohol Tax and Fee Disclosure Act.
6 Section 5. Tax and fee disclosure requirements. For
7 each retail sale of motor fuel, as defined in Section 1.1 of
8 the Motor Fuel Tax Law, or gasohol, as defined in Section
9 3-40 of the Use Tax Act, the retailer shall provide a written
10 receipt that includes an itemization of each tax and fee
11 included in the pump price. The itemization must contain each
12 of the following:
13 (1) The type of tax or fee, denoted as either "Federal",
14 "State", or "Local".
15 (2) The rate of each tax and fee, stated as a percentage
16 or as cents per gallon, as appropriate.
17 (3) The actual amount paid for each type of tax or fee
18 for that retail sale, denoted as either "Federal", "State",
19 or "Local".
20 (4) The total amount paid in taxes and fees for that
21 retail sale.
22 Section 10. Penalty. Any retailer who fails to provide
23 the receipt as required by this Act is guilty of a petty
24 offense for which the fine shall be $500 per day per each
25 retail premises where a violation occurs.
26 Section 99. Effective date. This Act takes effect on
27 January 1, 2001.