Full Text of SB0114 94th General Assembly
SB0114 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB0114
Introduced 2/1/2005, by Sen. J. Bradley Burzynski SYNOPSIS AS INTRODUCED: |
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Amends the Electricity Excise Tax Law. Provides that the tax exemption for the use of electricity by high-impact business enterprises is exempt from the sunset provisions under the Act. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB0114 |
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LRB094 07447 BDD 37610 b |
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| AN ACT concerning revenue.
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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 Electricity Excise Tax Law is amended by | 5 |
| changing Section 2-4 as follows:
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| (35 ILCS 640/2-4)
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| Sec. 2-4. Tax imposed.
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| (a) Except as provided in subsection (b), a tax is
imposed | 9 |
| on the privilege
of using in this State electricity purchased | 10 |
| for use or
consumption and not for resale, other than by | 11 |
| municipal corporations owning and
operating a local | 12 |
| transportation system for public service, at the following
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| rates per
kilowatt-hour delivered to the purchaser:
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| (i) For the first 2000 kilowatt-hours used or
consumed | 15 |
| in a month: 0.330 cents per kilowatt-hour;
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| (ii) For the next 48,000 kilowatt-hours used or
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| consumed in a month: 0.319 cents per kilowatt-hour;
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| (iii) For the next 50,000 kilowatt-hours used or
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| consumed in a month: 0.303 cents per kilowatt-hour;
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| (iv) For the next 400,000 kilowatt-hours used or
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| consumed in a month: 0.297 cents per kilowatt-hour;
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| (v) For the next 500,000 kilowatt-hours used or
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| consumed in a month: 0.286 cents per kilowatt-hour;
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| (vi) For the next 2,000,000 kilowatt-hours used or
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| consumed in a month: 0.270 cents per kilowatt-hour;
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| (vii) For the next 2,000,000 kilowatt-hours used or
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| consumed in a month: 0.254 cents per kilowatt-hour;
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| (viii) For the next 5,000,000 kilowatt-hours used
or | 29 |
| consumed in a month: 0.233 cents per kilowatt-hour;
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| (ix) For the next 10,000,000 kilowatt-hours used or
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| consumed in a month: 0.207 cents per kilowatt-hour;
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| (x) For all electricity in excess of 20,000,000
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SB0114 |
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LRB094 07447 BDD 37610 b |
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| kilowatt-hours used or consumed in a month: 0.202 cents
per | 2 |
| kilowatt-hour.
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| Provided, that in lieu of the foregoing rates, the tax
is | 4 |
| imposed on a self-assessing purchaser at the rate of 5.1%
of | 5 |
| the self-assessing purchaser's purchase price for
all | 6 |
| electricity distributed, supplied, furnished, sold,
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| transmitted and delivered to the self-assessing purchaser in a
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| month.
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| (b) A tax is imposed on the privilege of using in this | 10 |
| State electricity
purchased from a municipal system or electric | 11 |
| cooperative, as defined in
Article XVII of the Public Utilities | 12 |
| Act, which has not made an election as
permitted by either | 13 |
| Section 17-200 or Section 17-300 of such Act, at the lesser
of | 14 |
| 0.32 cents per kilowatt hour of all electricity distributed, | 15 |
| supplied,
furnished, sold, transmitted, and delivered by such | 16 |
| municipal system or
electric cooperative to the purchaser or 5% | 17 |
| of each such purchaser's purchase
price for all electricity | 18 |
| distributed, supplied, furnished, sold, transmitted,
and | 19 |
| delivered by such municipal system or electric cooperative to | 20 |
| the
purchaser, whichever is the lower rate as applied to each | 21 |
| purchaser in each
billing period.
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| (c) The tax imposed by this Section 2-4 is not imposed with
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| respect to any use of electricity by business enterprises
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| certified under Section 9-222.1 or 9-222.1A of the Public | 25 |
| Utilities Act,
as amended, to the extent of such exemption and | 26 |
| during the
time specified by the Department of Commerce and | 27 |
| Economic Opportunity
Community
Affairs ; or with respect to any | 28 |
| transaction in interstate
commerce, or otherwise, to the extent | 29 |
| to which such
transaction may not, under the Constitution and | 30 |
| statutes of
the United States, be made the subject of taxation | 31 |
| by this
State. This subsection is exempt from the provisions of | 32 |
| Section 2-6.
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| (Source: P.A. 90-561, eff. 8-1-98; 91-914, eff. 7-7-00; revised | 34 |
| 12-6-03.)
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
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