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| Public Act 096-0161 |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Motor Fuel Tax Law is amended by changing | ||||
Section 2a as follows:
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(35 ILCS 505/2a) (from Ch. 120, par. 418a)
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Sec. 2a.
Except as hereinafter provided, on and after | ||||
January 1,
1990 and before January 1, 2025 2013, a tax of | ||||
three-tenths of a cent per gallon
is imposed upon the privilege | ||||
of being a receiver in this State of fuel for
sale or use.
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The tax shall be paid by the receiver in this State who | ||||
first sells or uses
fuel. In the case of a sale, the tax shall | ||||
be stated as a separate item on the
invoice.
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For the purpose of the tax imposed by this Section, being a | ||||
receiver of
"motor fuel" as defined by Section 1.1 of this Act, | ||||
and aviation fuels,
home heating oil and kerosene, but | ||||
excluding liquified petroleum gases, is
subject to tax without | ||||
regard to whether the fuel is intended to be used
for operation | ||||
of motor vehicles on the public highways and waters.
However, | ||||
no such tax shall be imposed upon the importation or receipt of
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aviation fuels and kerosene at airports with over 300,000 | ||||
operations per year,
for years prior to 1991, and over 170,000 | ||||
operations per year beginning in
1991, located in a city of | ||||
more than 1,000,000 inhabitants for sale to or use
by holders | ||
of certificates of public convenience and necessity or foreign | ||
air
carrier permits, issued by the United States Department of | ||
Transportation, and
their air carrier affiliates, or upon the | ||
importation or receipt of aviation
fuels and kerosene at | ||
facilities owned or leased by those certificate or permit
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holders and used in their activities at an airport described | ||
above. In
addition, no such tax shall be imposed upon the | ||
importation or receipt of
diesel fuel sold to or used by a rail | ||
carrier registered pursuant to
Section 18c-7201 of the
Illinois | ||
Vehicle Code or otherwise recognized by the Illinois Commerce
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Commission as a rail carrier, to the extent used directly in | ||
railroad
operations. In addition,
no such tax shall be imposed | ||
when the sale is made with delivery to a purchaser
outside this | ||
State or when the sale is made to a person holding a valid | ||
license
as a receiver. In addition, no tax shall be imposed | ||
upon diesel fuel consumed
or used in the operation of ships, | ||
barges, or vessels,
that are used primarily in or for the | ||
transportation of property in interstate
commerce for hire on | ||
rivers bordering on this State, if the diesel fuel is
delivered | ||
by a licensed receiver to the purchaser's barge, ship, or | ||
vessel
while it is afloat upon that bordering river. A specific | ||
notation thereof
shall be made on the invoices or sales slips | ||
covering each sale.
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(Source: P.A. 92-232, eff. 8-2-01.)
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Section 10. The Environmental Impact Fee Law is amended by | ||
changing Section 390 as follows:
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(415 ILCS 125/390)
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(Section scheduled to be repealed on January 1, 2013)
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Sec. 390. Repeal. This Article is repealed on January 1,
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2025 2013.
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(Source: P.A. 92-291, eff. 8-9-01.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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