Senate Sponsors: WEAVER,S-SYVERSON-JACOBS-O'DANIEL-BURZYNSKI AND WALSH,L. House Sponsors: BRUNSVOLD-GIGLIO-REITZ-WINKEL-JONES,JOHN Short description: RET OCC TX-MOTOR FUEL TX-TECH Synopsis of Bill as introduced: Amends the Retailers' Occupation Tax Act to make a technical change in the Section concerning the prepayment of retailers' occupation tax by motor fuel retailers. Amends the Motor Fuel Tax Law by making a technical change in the Section concerning the imposition and rate of the tax. SENATE AMENDMENT NO. 3. Deletes reference to: 35 ILCS 120/2d 35 ILCS 505/2 Adds reference to: 35 ILCS 105/3-10 from Ch. 120, par. 439.3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 from Ch. 120, par. 441-10 35 ILCS 120/2d 35 ILCS 120/3 from Ch. 120, par. 442 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1007 from Ch. 34, par. 5-1007 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.1 from Ch. 24, par. 8-11-1.1 65 ILCS 5/8-11-5 from Ch. 24, par. 8-11-5 65 ILCS 5/8-11-6 from Ch. 24, par. 8-11-6 65 ILCS 5/8-11-15 from Ch. 24, par. 8-11-15 70 ILCS 200/245-12 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 70 ILCS 3720/4 from Ch. 111 2/3, par. 254 Deletes everything. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that beginning October 1, 1998, the tax imposed by the Acts on the sale of motor fuel and gasohol shall be at the rate of 1.25% (now imposed at the rate of 6.25% on everything except certain food, medicines, and medical equipment). Provides that if, however, the aggregate tax revenues from motor fuel and gasohol under the Acts during the period from October 1, 2001 through September 30, 2002 are not at least 15% more than the aggregate tax revenues from motor fuel and gasohol under those Acts during the period from October 1, 1998 through September 30, 1999, then beginning January 1, 2003 the tax is imposed on motor fuel and gasohol at the 6.25% general rate. Provides that beginning November 1, 1998, and so long as the rate remains at 1.25%, each month the Department of Revenue shall pay into the County and Mass Transit District Fund 20% of the net revenue realized for the preceding month from the 1.25% rate on the selling price of motor fuel and gasohol. Provides that beginning November 1, 1998, and so long as the rate remains 1.25%, each month the Department shall pay into the Local Government Tax Fund 80% of the net revenue realized for the preceding month from the 1.25% rate on the selling price of motor fuel and gasohol. Reduces from $0.04 to 0.8 cents the amount per gallon of motor fuel and from $0.03 to 0.6 cents the amount per gallon of gasohol that a motor fuel retailer shall prepay to a registered distributor, supplier, or other reseller of motor fuel. Amends the Counties Code, the Illinois Municipal Code, the Salem Civic Center Law of 1997 in the Civic Center Code, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985 to provide that a taxing authority (including a home rule unit) that has not imposed a motor fuel tax or a use or occupation tax on the sale, selling price, or use of motor fuel or gasohol before the effective date of this Act shall not impose such a tax on or after that date. Provides that taxing authorities (including a home rule unit) that have imposed a tax on the sale, selling price, or use of motor fuel or gasohol before the effective date of this Act shall not increase the rate of the tax on or after that date. Preempts home rule. Provides that the amendatory provisions in the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act take effect October 1, 1998. Provides that the amendatory provisions in the Counties Code, the Illinois Municipal Code, the Salem Civic Center Law of 1997 in the Civic Center Code, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985 are effective immediately. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1 END OF INQUIRY Full Text Bill Status