Full Text of HB3063 94th General Assembly
HB3063ham001 94TH GENERAL ASSEMBLY
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Rep. William B. Black
Filed: 3/15/2005
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| AMENDMENT TO HOUSE BILL 3063
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| AMENDMENT NO. ______. Amend House Bill 3063 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Motor Fuel Tax Law is amended by changing | 5 |
| Section 2 as follows:
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| (35 ILCS 505/2) (from Ch. 120, par. 418)
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| Sec. 2. A tax is imposed on the privilege of operating | 8 |
| motor vehicles
upon the public highways and recreational-type | 9 |
| watercraft upon the waters
of this State.
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| (a) Prior to August 1, 1989, the tax is imposed at the rate | 11 |
| of 13 cents
per gallon on all motor fuel used in motor vehicles | 12 |
| operating on the public
highways and recreational type | 13 |
| watercraft operating upon the waters of this
State. Beginning | 14 |
| on August 1, 1989 and until January 1, 1990, the rate of the
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| tax imposed in this paragraph shall be 16 cents per gallon. | 16 |
| Beginning January
1, 1990 and through June 30, 2005 , the rate | 17 |
| of tax imposed in this paragraph shall be 19 cents per
gallon. | 18 |
| Beginning July 1, 2005 and through October 31, 2005, the rate | 19 |
| of tax imposed in this paragraph is 9 cents per gallon. | 20 |
| Beginning November 1, 2005, the rate of tax imposed in this | 21 |
| paragraph is 19 cents per gallon.
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| (b) The tax on the privilege of operating motor vehicles | 23 |
| which use diesel
fuel shall be the rate according to paragraph | 24 |
| (a) plus an additional 2 1/2
cents per gallon. "Diesel fuel" is |
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| defined as any product
intended
for use or offered for sale as | 2 |
| a fuel for engines in which the fuel is injected
into the | 3 |
| combustion chamber and ignited by pressure without electric | 4 |
| spark.
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| (c) A tax is imposed upon the privilege of engaging in the | 6 |
| business of
selling motor fuel as a retailer or reseller on all | 7 |
| motor fuel used in motor
vehicles operating on the public | 8 |
| highways and recreational type watercraft
operating upon the | 9 |
| waters of this State: (1) at the rate of 3 cents per gallon
on | 10 |
| motor fuel owned or possessed by such retailer or reseller at | 11 |
| 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per | 12 |
| gallon on motor fuel owned
or possessed by such retailer or | 13 |
| reseller at 12:01 A.M. on January 1, 1990.
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| Retailers and resellers who are subject to this additional | 15 |
| tax shall be
required to inventory such motor fuel and pay this | 16 |
| additional tax in a
manner prescribed by the Department of | 17 |
| Revenue.
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| The tax imposed in this paragraph (c) shall be in addition | 19 |
| to all other
taxes imposed by the State of Illinois or any unit | 20 |
| of local government in this
State.
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| (d) Except as provided in Section 2a, the collection of a | 22 |
| tax based on
gallonage of gasoline used for the propulsion of | 23 |
| any aircraft is prohibited
on and after October 1, 1979.
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| (e) The collection of a tax, based on gallonage of all | 25 |
| products commonly or
commercially known or sold as 1-K | 26 |
| kerosene, regardless of its classification
or uses, is | 27 |
| prohibited (i) on and after July 1, 1992 until December 31, | 28 |
| 1999,
except when the 1-K kerosene is either: (1) delivered | 29 |
| into bulk storage
facilities of a bulk user, or (2) delivered | 30 |
| directly into the fuel supply tanks
of motor vehicles and (ii) | 31 |
| on and after January 1, 2000. Beginning on January
1, 2000, the | 32 |
| collection of a tax, based on gallonage of all products | 33 |
| commonly
or commercially known or sold as 1-K kerosene, | 34 |
| regardless of its classification
or uses, is prohibited except |
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| when the 1-K kerosene is delivered directly into
a storage tank | 2 |
| that is located at a facility that has withdrawal facilities
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| that are readily accessible to and are capable of dispensing | 4 |
| 1-K kerosene into
the fuel supply tanks of motor vehicles.
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| Any person who sells or uses 1-K kerosene for use in motor | 6 |
| vehicles upon
which the tax imposed by this Law has not been | 7 |
| paid shall be liable for any
tax due on the sales or use of 1-K | 8 |
| kerosene.
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| (Source: P.A. 93-17, eff. 6-11-03.)
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| Section 99. Effective date. This Act takes effect upon | 11 |
| becoming law.".
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