Revenue & Finance Committee

Adopted in House Comm. on Mar 11, 2010

 

 


 

 


 
09600HB6022ham001LRB096 20209 HLH 38139 a

1
AMENDMENT TO HOUSE BILL 6022

2    AMENDMENT NO. ______. Amend House Bill 6022 on page 1,
3immediately below line 3, by inserting the following:
 
4    "Section 3. The Retailers' Occupation Tax Act is amended by
5changing Section 2d as follows:
 
6    (35 ILCS 120/2d)  (from Ch. 120, par. 441d)
7    Sec. 2d. Tax prepayment by motor fuel retailer.
8    (a) Any person engaged in the business of selling motor
9fuel at retail, as defined in the Motor Fuel Tax Law, and who
10is not a licensed distributor or supplier, as defined in the
11Motor Fuel Tax Law, shall prepay to his or her distributor,
12supplier, or other reseller of motor fuel a portion of the tax
13imposed by this Act if the distributor, supplier, or other
14reseller of motor fuel is registered under Section 2a or
15Section 2c of this Act. The prepayment requirement provided for
16in this Section does not apply to liquid propane gas.

 

 

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1    (b) Beginning on July 1, 2000 and through December 31,
22000, the Retailers' Occupation Tax paid to the distributor,
3supplier, or other reseller shall be an amount equal to $0.01
4per gallon of the motor fuel, except gasohol as defined in
5Section 2-10 of this Act which shall be an amount equal to
6$0.01 per gallon, purchased from the distributor, supplier, or
7other reseller.
8    (c) Before July 1, 2000 and then beginning on January 1,
92001 and through June 30, 2003, the Retailers' Occupation Tax
10paid to the distributor, supplier, or other reseller shall be
11an amount equal to $0.04 per gallon of the motor fuel, except
12gasohol as defined in Section 2-10 of this Act which shall be
13an amount equal to $0.03 per gallon, purchased from the
14distributor, supplier, or other reseller.
15    (d) Beginning July 1, 2003 and through December 31, 2010
16thereafter, the Retailers' Occupation Tax paid to the
17distributor, supplier, or other reseller shall be an amount
18equal to $0.06 per gallon of the motor fuel, except gasohol as
19defined in Section 2-10 of this Act which shall be an amount
20equal to $0.05 per gallon, purchased from the distributor,
21supplier, or other reseller.
22    (e) Beginning January 1, 2011 and thereafter, the
23Retailers' Occupation Tax paid to the distributor, supplier, or
24other reseller shall be at the rate established on a quarter
25annual basis by the Department under this subsection. The rate
26shall be established by the Department on January 1, April 1,

 

 

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1July 1, and October 1 of each year using the average selling
2price, as defined in Section 1 of this Act, per gallon of motor
3fuel sold in the State during the first 2 months of the
4previous calendar quarter and multiplying that amount by 6.25%
5to determine the cents per gallon rate. In the case of
6biodiesel blends, as defined in Section 3-42 of the Use Tax
7Act, with no less than 1% and no more than 10% biodiesel, and
8in the case of gasohol, as defined in Section 3-40 of the Use
9Tax Act, the rate shall be 80% of the rate established by the
10Department under this subsection for motor fuel. The Department
11shall provide persons subject to this Section notice of the
12rate established under this subsection at least 30 days prior
13to each January 1, April 1, July 1, and October 1. Publication
14of the established rate on the Department's Internet website
15shall constitute sufficient notice under this Section. The
16Department may use data derived from independent surveys
17conducted or accumulated by third parties to determine the
18average selling price per gallon of motor fuel sold in the
19State.
20    (f) Any person engaged in the business of selling motor
21fuel at retail shall be entitled to a credit against tax due
22under this Act in an amount equal to the tax paid to the
23distributor, supplier, or other reseller.
24    (g) Every distributor, supplier, or other reseller
25registered as provided in Section 2a or Section 2c of this Act
26shall remit the prepaid tax on all motor fuel that is due from

 

 

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1any person engaged in the business of selling at retail motor
2fuel with the returns filed under Section 2f or Section 3 of
3this Act, but the vendors discount provided in Section 3 shall
4not apply to the amount of prepaid tax that is remitted. Any
5distributor or supplier who fails to properly collect and remit
6the tax shall be liable for the tax. For purposes of this
7Section, the prepaid tax is due on invoiced gallons sold during
8a month by the 20th day of the following month.
9(Source: P.A. 93-32, eff. 6-20-03.)"; and
 
10on page 14, by replacing lines 21 through 23 with the
11following:
12"account of fire, theft, spillage, spoilage, leakage, or any
13other provable cause when filing the return for the period
14during which the loss occurred. If the distributor reports
15losses due to fire or theft, then the distributor must include
16any applicable fire department or police department reports and
17any other documentation that the Department may require. The
18mere"; and
 
19on page 17, by replacing lines 15 through 18 with the
20following:
21"sustained on account of fire, theft, spillage, spoilage,
22leakage, or any other provable cause when filing the return for
23the period during which the loss occurred. If the supplier
24reports losses due to fire or theft, then the distributor must

 

 

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1include any applicable fire department or police department
2reports and any other documentation that the Department may
3require. The mere making of the report does not assure the";
4and
 
5on page 48, by replacing lines 13 through 16 with the
6following:
7"reduction of motor fuel resulting from fire, theft, spillage,
8spoilage, leakage, or any other provable cause, but does not
9include a reduction resulting from evaporation or shrinkage due
10to temperature variations. In the case of losses due to fire or
11theft, the claimant must include any applicable fire department
12or police department reports and any other documentation that
13the Department may require."; and
 
14on page 53, line 10, by replacing "$60" with "$40"; and
 
15on page 53, line 12, by replacing "72" with "96 72".