|
|||||||||||||||||||||||||
|
|||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||
4 | Section 5. The Liquor Control Act of 1934 is amended by | ||||||||||||||||||||||||
5 | changing Section 8-1 as follows:
| ||||||||||||||||||||||||
6 | (235 ILCS 5/8-1)
| ||||||||||||||||||||||||
7 | Sec. 8-1.
A tax is imposed upon the privilege of engaging | ||||||||||||||||||||||||
8 | in business as a
manufacturer or as an importing distributor of | ||||||||||||||||||||||||
9 | alcoholic liquor other than beer
at the rate of $0.185 per | ||||||||||||||||||||||||
10 | gallon until September 1, 2009 and $0.231 per gallon beginning | ||||||||||||||||||||||||
11 | September 1, 2009 for cider containing not less than
0.5% | ||||||||||||||||||||||||
12 | alcohol by volume nor more than 7% alcohol by volume, $0.73
per | ||||||||||||||||||||||||
13 | gallon until September 1, 2009 and $1.39 per gallon beginning | ||||||||||||||||||||||||
14 | September 1, 2009 for wine other than
cider containing less | ||||||||||||||||||||||||
15 | than 7% alcohol by volume, and $4.50
per gallon until September | ||||||||||||||||||||||||
16 | 1, 2009 and $8.55 per gallon beginning September 1, 2009 on | ||||||||||||||||||||||||
17 | alcohol and spirits manufactured and sold or used by such
| ||||||||||||||||||||||||
18 | manufacturer, or as agent for any other person, or sold or used | ||||||||||||||||||||||||
19 | by such
importing distributor, or as agent for any other | ||||||||||||||||||||||||
20 | person. A tax is imposed
upon the privilege of engaging in | ||||||||||||||||||||||||
21 | business as a manufacturer of beer or as an
importing | ||||||||||||||||||||||||
22 | distributor of beer at the rate of $0.185 per gallon until | ||||||||||||||||||||||||
23 | September 1, 2009 and $0.231 per gallon beginning September 1, |
| |||||||
| |||||||
1 | 2009 on
all beer manufactured and sold or used by such | ||||||
2 | manufacturer, or as agent for
any other person, or sold or used | ||||||
3 | by such importing distributor, or as agent
for any other | ||||||
4 | person. Any brewer manufacturing beer in this State shall be
| ||||||
5 | entitled to and given a credit or refund of 75% of the tax | ||||||
6 | imposed on each
gallon of beer up to 4.9 million gallons per | ||||||
7 | year in any given calendar year
for tax paid or payable on beer | ||||||
8 | produced and sold in the State of Illinois.
| ||||||
9 | For the purpose of this Section, "cider" means any | ||||||
10 | alcoholic beverage
obtained by the alcohol fermentation of the | ||||||
11 | juice of apples or pears
including, but not limited to, | ||||||
12 | flavored, sparkling, or carbonated cider.
| ||||||
13 | The credit or refund created by this Act shall apply to all | ||||||
14 | beer taxes
in the calendar years 1982 through 1986.
| ||||||
15 | The increases made by this amendatory Act of the 91st | ||||||
16 | General Assembly in
the rates of taxes imposed under this | ||||||
17 | Section shall apply beginning on July
1, 1999.
| ||||||
18 | A tax at the rate of 1¢ per gallon on beer and 48¢ per | ||||||
19 | gallon on
alcohol and spirits is also imposed upon the | ||||||
20 | privilege of engaging in
business as a retailer or as a | ||||||
21 | distributor who is not also an importing
distributor with | ||||||
22 | respect to all beer and all alcohol and spirits owned
or | ||||||
23 | possessed by such retailer or distributor when this amendatory | ||||||
24 | Act of
1969 becomes effective, and with respect to which the | ||||||
25 | additional tax
imposed by this amendatory Act upon | ||||||
26 | manufacturers and importing
distributors does not apply. |
| |||||||
| |||||||
1 | Retailers and distributors who are subject
to the additional | ||||||
2 | tax imposed by this paragraph of this Section shall be
required | ||||||
3 | to inventory such alcoholic liquor and to pay this additional
| ||||||
4 | tax in a manner prescribed by the Department.
| ||||||
5 | The provisions of this Section shall be construed to apply | ||||||
6 | to any
importing distributor engaging in business in this | ||||||
7 | State, whether
licensed or not.
| ||||||
8 | However, such tax is not imposed upon any such business as | ||||||
9 | to any
alcoholic liquor shipped outside Illinois by an Illinois | ||||||
10 | licensed
manufacturer or importing distributor, nor as to any | ||||||
11 | alcoholic liquor
delivered in Illinois by an Illinois licensed | ||||||
12 | manufacturer or importing
distributor to a purchaser for | ||||||
13 | immediate transportation by the purchaser
to another state into | ||||||
14 | which the purchaser has a legal right, under the
laws of such | ||||||
15 | state, to import such alcoholic liquor, nor as to any
alcoholic | ||||||
16 | liquor other than beer sold by one Illinois licensed
| ||||||
17 | manufacturer or importing distributor to another Illinois | ||||||
18 | licensed
manufacturer or importing distributor to the extent to | ||||||
19 | which the sale of
alcoholic liquor other than beer by one | ||||||
20 | Illinois licensed manufacturer
or importing distributor to | ||||||
21 | another Illinois licensed manufacturer or
importing | ||||||
22 | distributor is authorized by the licensing provisions of this
| ||||||
23 | Act, nor to alcoholic liquor whether manufactured in or | ||||||
24 | imported into
this State when sold to a "non-beverage user" | ||||||
25 | licensed by the State for
use in the manufacture of any of the | ||||||
26 | following when they are unfit for
beverage purposes:
|
| |||||||
| |||||||
1 | Patent and proprietary medicines and medicinal, | ||||||
2 | antiseptic, culinary
and toilet preparations;
| ||||||
3 | Flavoring extracts and syrups and food products;
| ||||||
4 | Scientific, industrial and chemical products, excepting | ||||||
5 | denatured
alcohol;
| ||||||
6 | Or for scientific, chemical, experimental or mechanical | ||||||
7 | purposes;
| ||||||
8 | Nor is the tax imposed upon the privilege of engaging in | ||||||
9 | any business
in interstate commerce or otherwise, which | ||||||
10 | business may not, under the
Constitution and Statutes of the | ||||||
11 | United States, be made the subject of
taxation by this State.
| ||||||
12 | The tax herein imposed shall be in addition to all other | ||||||
13 | occupation
or privilege taxes imposed by the State of Illinois | ||||||
14 | or political
subdivision thereof.
| ||||||
15 | If any alcoholic liquor manufactured in or imported into | ||||||
16 | this State
is sold to a licensed manufacturer or importing | ||||||
17 | distributor by a
licensed manufacturer or importing | ||||||
18 | distributor to be used solely as an
ingredient in the | ||||||
19 | manufacture of any beverage for human consumption, the
tax | ||||||
20 | imposed upon such purchasing manufacturer or importing | ||||||
21 | distributor
shall be reduced by the amount of the taxes which | ||||||
22 | have been paid by the
selling manufacturer or importing | ||||||
23 | distributor under this Act as to such
alcoholic liquor so used | ||||||
24 | to the Department of Revenue.
| ||||||
25 | If any person received any alcoholic liquors from a | ||||||
26 | manufacturer or
importing distributor, with respect to which |
| |||||||
| |||||||
1 | alcoholic liquors no tax is
imposed under this Article, and | ||||||
2 | such alcoholic liquor shall thereafter
be disposed of in such | ||||||
3 | manner or under such circumstances as may cause
the same to | ||||||
4 | become the base for the tax imposed by this Article, such
| ||||||
5 | person shall make the same reports and returns, pay the same | ||||||
6 | taxes and
be subject to all other provisions of this Article | ||||||
7 | relating to
manufacturers and importing distributors.
| ||||||
8 | Nothing in this Article shall be construed to require the | ||||||
9 | payment to
the Department of the taxes imposed by this Article | ||||||
10 | more than once with
respect to any quantity of alcoholic liquor | ||||||
11 | sold or used within this
State.
| ||||||
12 | No tax is imposed by this Act on sales of alcoholic liquor | ||||||
13 | by
Illinois licensed foreign importers to Illinois licensed | ||||||
14 | importing
distributors.
| ||||||
15 | All of the proceeds of the additional tax imposed by Public | ||||||
16 | Act 96-34
this amendatory Act of the 96th General Assembly | ||||||
17 | shall be deposited by the Department into the Capital Projects | ||||||
18 | Fund. The remainder of the tax imposed by this Act shall be | ||||||
19 | deposited by the Department into the General Revenue Fund , | ||||||
20 | except that, beginning on January 1, 2011, 2¢ per gallon of the | ||||||
21 | tax imposed under this Act on wine other than cider containing | ||||||
22 | less than 7% alcohol per volume shall be deposited into the | ||||||
23 | Grape and Wine Resources Fund . | ||||||
24 | The provisions of this Section 8-1 are severable under | ||||||
25 | Section 1.31 of the Statute on Statutes.
| ||||||
26 | (Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38, |
| |||||||
| |||||||
1 | eff. 7-13-09; revised 8-20-09.)
| ||||||
2 | Section 99. Effective date. This Act takes effect upon | ||||||
3 | becoming law.
|