102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1535

 

Introduced 2/17/2021, by Rep. Emanuel Chris Welch

 

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.


LRB102 03551 HLH 13564 b

 

 

A BILL FOR

 

HB1535LRB102 03551 HLH 13564 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Gas Use Tax Law is amended by changing
5Section 5-25 as follows:
 
6    (35 ILCS 173/5-25)
7    Sec. 5-25. Self-assessing purchaser; direct return and
8payment of tax. Except for purchasers who have chosen the the
9alternate tax rate to be paid to a delivering supplier
10maintaining a place of business in this State, the tax imposed
11in Section 5-10 of this Law shall be paid to the Department
12directly by each self-assessing purchaser who is subject to
13the tax imposed by this Law. Each self-assessing purchaser
14shall, on or before the 15th day of each month, make a return
15to the Department for the preceding calendar month, stating
16the following:
17        (1) His or her name and principal address.
18        (2) The total number of therms used by him or her
19    during the preceding calendar month and upon the basis of
20    which the tax is imposed.
21        (3) The purchase price of gas used by him or her during
22    the preceding calendar month and upon the basis of which
23    the tax is imposed.

 

 

HB1535- 2 -LRB102 03551 HLH 13564 b

1        (4) Amount of tax (computed upon items 2 and 3).
2        (5) Such other reasonable information as the
3    Department may require.
4    In making such return, the self-assessing purchaser may
5use any reasonable method to derive reportable "therms" and
6"purchase price" from his or her billing and payment records.
7    If the average monthly liability of the self-assessing
8purchaser to the Department does not exceed $100, the
9Department may authorize his or her returns to be filed on a
10quarter-annual basis, with the return for January, February,
11and March of a given year being due by April 30 of such year;
12with the return for April, May, and June of a given year being
13due by July 31 of such year; with the return for July, August,
14and September of a given year being due by October 31 of such
15year; and with the return for October, November, and December
16of a given year being due by January 31 of the following year.
17    If the average monthly liability of the self-assessing
18purchaser to the Department does not exceed $20, the
19Department may authorize his or her returns to be filed on a
20annual basis, with the return for a given year being due by
21January 31 of the following year.
22    Such quarter-annual and annual returns, as to form and
23substance, shall be subject to the same requirements as
24monthly returns.
25    Notwithstanding any other provision in this Law concerning
26the time within which a self-assessing purchaser may file his

 

 

HB1535- 3 -LRB102 03551 HLH 13564 b

1or her return, in the case of any such self-assessing
2purchaser who ceases to engage in a kind of business which
3makes him or her responsible for filing returns under this
4Law, such person shall file a final return under this Law with
5the Department not more than one month after discontinuing
6such business.
7    Each self-assessing purchaser whose average monthly
8liability to the Department under this Law was $10,000 or more
9during the preceding calendar year, excluding the month of
10highest liability and the month of lowest liability in such
11calendar year, and who is not operated by a unit of local
12government, shall make estimated payments to the Department on
13or before the 7th, 15th, 22nd, and last day of the month during
14which tax liability to the Department is incurred in an amount
15not less than the lower of either 22.5% of such person's actual
16tax liability for the month or 25% of such person's actual tax
17liability for the same calendar month of the preceding year.
18The amount of such quarter-monthly payments shall be credited
19against the final tax liability of the self-assessing
20purchaser's return for that month. Any outstanding credit,
21approved by the Department, arising from the self-assessing
22purchaser's overpayment of his or her final tax liability for
23any month may be applied to reduce the amount of any subsequent
24quarter-monthly payment or credited against the final tax
25liability of such self-assessing purchaser's return for any
26subsequent month. If any quarter-monthly payment is not paid

 

 

HB1535- 4 -LRB102 03551 HLH 13564 b

1at the time or in the amount required by this Section, such
2person shall be liable for penalty and interest on the
3difference between the minimum amount due as a payment and the
4amount of such payment actually and timely paid, except
5insofar as such person has previously made payments for that
6month to the Department in excess of the minimum payments
7previously due.
8    The self-assessing purchaser making the return provided
9for in this Section shall, at the time of making such return,
10pay to the Department the amount of tax imposed by this Law.
11All moneys received by the Department under this Law shall be
12paid into the General Revenue Fund in the State treasury.
13(Source: P.A. 93-31, eff. 10-1-03.)