93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB5543


 
Introduced 2/6/2004, by Michael J. Madigan
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 173/5-25









    Amends the Gas Use Tax Law. Makes a technical change in a Section
concerning self-assessing purchasers.
















LRB093 17352 SJM 43018 b

















 


 


A BILL FOR









 











HB5543

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    AN ACT concerning taxes. 

 
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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 Gas Use Tax Law is amended by changing

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Section 5-25 as follows:


 
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    (35 ILCS 173/5-25)

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    Sec. 5-25. Self-assessing purchaser; direct return and 
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payment of tax.
Except for
purchasers who
have chosen the 
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alternate tax rate to be paid to a delivering supplier

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maintaining a place
of business in this State,
the tax imposed 
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in Section 5-10 of
this
Law  shall be
paid to the
Department 
12
directly by each self-assessing purchaser who is subject to the 
13
tax
imposed by
this
Law. Each self-assessing purchaser shall, 
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on or before the 15th day of each
month, make a
return to the

15
Department for the preceding calendar month, stating the 
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following:


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        (1) His or her name and principal address.


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        (2) The total number of therms used by him or her 
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    during the preceding
calendar month and upon the basis of 
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    which the tax is imposed.


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        (3) The purchase price of gas used by him or her during 
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    the preceding
calendar month and upon the basis of which 
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    the tax is imposed.


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        (4) Amount of tax (computed upon items 2 and 3).


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        (5) Such other reasonable information as the 
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    Department may require.


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    In making a
such return, the self-assessing purchaser may 
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use any
reasonable
method to
derive
reportable "therms" and 
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"purchase price" from his or her billing and payment
records.


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    If the average monthly liability of the self-assessing 
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purchaser to the
Department does
not
exceed $100, the 
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Department may authorize his or her returns to be filed on a

 


 






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quarter-annual basis, with the return for January, February, 
2
and March of a
given year
being due
by April 30 of such year; 
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with the return for April, May, and June of a given
year being

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due by July 31 of such year; with the return for July, August, 
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and September of
a given
year being due by October 31 of such 
6
year; and with the return for October,
November,
and December 
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of a given year being due by January 31 of the following year.


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    If the average monthly liability of the self-assessing 
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purchaser to the
Department does
not
exceed $20, the Department 
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may authorize his or her returns to be filed on a
annual basis,

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with the return for a given year being due by January 31 of the 
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following year.


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    Such quarter-annual and annual returns, as to form and 
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substance, shall
be subject
to the same requirements as monthly 
15
returns.


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    Notwithstanding any other provision in this Law concerning 
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the time
within which
a self-assessing purchaser may file his 
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or her return, in the case of any such
self-assessing purchaser 
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who
ceases to
engage in a kind of business which makes him or 
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her responsible for filing
returns under
this Law, such person 
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shall file a final return under this Law with the
Department 
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not more
than one month after discontinuing such business.


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    Each self-assessing purchaser whose average monthly 
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liability to the
Department under
this Law
was $10,000 or more 
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during the preceding calendar year, excluding the month of

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highest
liability and the month of lowest liability in such 
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calendar year, and who is
not operated
by a unit of local 
28
government, shall make estimated payments to the Department
on 
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or
before the 7th, 15th, 22nd, and last day of the month during 
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which tax
liability
to the
Department is incurred in an amount 
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not less than the lower of either 22.5% of
such
person's actual 
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tax liability for the month or 25% of such person's actual tax

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liability for the
same calendar month of the preceding year. 
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The amount of such quarter-monthly
payments shall be credited 
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against the final tax liability of the
self-assessing 
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purchaser's
return for that
month. Any outstanding credit, 
 


 






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approved by the Department, arising from the
self-assessing 
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purchaser's
overpayment of his or her final tax liability for 
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any month may be applied to
reduce the
amount of any subsequent 
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quarter-monthly payment or credited against the final
tax

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liability of such self-assessing purchaser's return for any 
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subsequent month.
If any
quarter-monthly
payment is not paid at 
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the time or in the amount required by this Section, such
person

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shall be liable for penalty and interest on the difference 
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between the minimum
amount
due as a payment and the amount of 
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such payment actually and timely paid,
except
insofar as such 
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person has previously made payments for that month to the

12
Department in
excess of the minimum payments previously due.


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    The self-assessing purchaser making the return provided 
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for in this Section
shall, at
the time of
making such return, 
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pay to the Department the amount of tax imposed by this
Law.

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All
moneys received by the Department under this Law shall be 
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paid into the General
Revenue Fund in the State treasury.


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(Source: P.A. 93-31, eff. 10-1-03.)