HB4915 100TH GENERAL ASSEMBLY

LRB100 16393 HLH 31521 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4915

Introduced , by Rep. Lawrence Walsh, Jr.

SYNOPSIS AS INTRODUCED:

New Act

Creates the Logistics Center Impact Fee Act. Provides that an annual fee is imposed on the owner of each logistics center located in the State. Sets forth the amount of the fee. Contains provisions concerning returns. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Logistics Center Impact Fee Act.

Section 5. Definitions. As used in this Act:

"Department" means the Department of Revenue.

"Logistics center" means a defined area within which all activities relating to the transportation, logistics, and distribution of goods for national transport, international transport, or both, are carried out by operators on a commercial basis.

"Person" means an individual, corporation, business trust, estate, trust, partnership, limited partnership, limited liability partnership, limited liability company, association, joint venture, or any other legal or commercial entity.

Section 10. Fee imposed. Beginning on July 1, 2018, an annual fee is imposed on the owner of each logistics center located in the State. The amount of the fee is as follows:

(1) if the logistics center had an average of fewer than 100 trucks per day during the 12-month period beginning on July 1 of the calendar year prior to the year in which the return is due under Section 15, then no fee shall be charged;

(2) if the logistics center had an average of 100 or more trucks per day but not more than 250 trucks per day during the 12-month period beginning on July 1 of the calendar year prior to the year in which the return is due under Section 15, then the fee shall be $5,000;

(3) if the logistics center had an average of 250 or more trucks per day but not more than 500 trucks per day during the 12-month period beginning on July 1 of the calendar year prior to the year in which the return is due under Section 15, then the fee shall be $10,000; and

(4) if the logistics center had an average of 500 or more trucks per day during the 12-month period beginning on July 1 of the calendar year prior to the year in which the return is due under Section 15, then the fee shall be $15,000.

Upon collection, the proceeds from the fee shall be deposited into the Road Fund.

Section 15. Returns. A person required to pay the fee imposed by this Act shall pay the fee to the Department by return in the form and manner required by the Department. The return shall be due by July 31 of each year and shall cover the 12-month period beginning on July 1 of the previous calendar year.

Section 20. Incorporation of other Acts. The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10 and 12 of the Retailers' Occupation Tax Act that are not inconsistent with this Act, and Section 3-7 of the Uniform Penalty and Interest Act shall apply as far as practicable, to the subject matter of this Law to the same extent as if those provisions were included in this Law. References to "taxes" in these incorporated Sections shall be construed to apply to the administration, payment, and remittance of all fees under this Act.

Section 25. Rules. The Department may adopt rules necessary to implement this Act.

Section 99. Effective date. This Act takes effect upon becoming law.