Full Text of SB0117 95th General Assembly
SB0117 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 SB0117
Introduced 1/31/2007, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/2b |
from Ch. 120, par. 418b |
35 ILCS 505/6 |
from Ch. 120, par. 422 |
35 ILCS 505/6a |
from Ch. 120, par. 422a |
415 ILCS 125/315 |
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Amends the Motor Fuel Tax Law and the Environmental Impact Fee Law. Requires certain taxpayers and receivers under the Acts to file monthly returns with the Department of Revenue and to make quarter-monthly payments. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB0117 |
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LRB095 04965 BDD 25031 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 Motor Fuel Tax Law is amended by changing | 5 |
| Sections 2b, 6, and 6a as follows:
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| (35 ILCS 505/2b) (from Ch. 120, par. 418b)
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| Sec. 2b. In addition to the tax collection and reporting | 8 |
| responsibilities
imposed elsewhere in this Act, except as | 9 |
| otherwise provided in this Section, a person who is required to | 10 |
| pay the tax imposed
by Section 2a of this Act shall pay the tax | 11 |
| to the Department by return showing
all fuel purchased, | 12 |
| acquired or received and sold, distributed or used during
the | 13 |
| preceding calendar month
including losses of fuel as the result | 14 |
| of evaporation or shrinkage due to
temperature variations, and | 15 |
| such other reasonable information as the
Department may | 16 |
| require.
Losses of fuel as the result of evaporation or | 17 |
| shrinkage due to temperature
variations may not exceed 1% of | 18 |
| the total gallons in
storage at the
beginning of the month, | 19 |
| plus the receipts of gallonage during the month, minus
the | 20 |
| gallonage remaining in storage at the end of the month. Any | 21 |
| loss reported
that is in excess of this amount shall be subject | 22 |
| to the tax imposed by
Section
2a of this Law.
On and after July | 23 |
| 1, 2001, for each 6-month period January through June, net
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| losses of fuel (for each category of fuel that is required to | 2 |
| be reported on a
return) as the result of evaporation or | 3 |
| shrinkage due to temperature variations
may not exceed 1% of | 4 |
| the total gallons in storage at the beginning of each
January, | 5 |
| plus the receipts of gallonage each January through June, minus | 6 |
| the
gallonage remaining in storage at the end of each June. On | 7 |
| and after July 1,
2001, for each 6-month period July through | 8 |
| December, net losses of fuel (for
each category of fuel that is | 9 |
| required to be reported on a return) as the
result of | 10 |
| evaporation or shrinkage due to temperature variations may not | 11 |
| exceed
1% of the total gallons in storage at the beginning of | 12 |
| each July, plus the
receipts of gallonage each July through | 13 |
| December, minus the gallonage remaining
in storage at the end | 14 |
| of each December. Any net loss reported that is in
excess of | 15 |
| this amount shall be subject to the tax imposed by Section 2a | 16 |
| of this
Law. For purposes of this Section, "net loss" means the | 17 |
| number of gallons
gained through temperature variations minus | 18 |
| the number of gallons lost through
temperature variations or | 19 |
| evaporation for each of the respective 6-month
periods.
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| The return shall be prescribed by the Department and shall | 21 |
| be filed
between the 1st and 20th days of each calendar month. | 22 |
| The Department may, in
its discretion, combine the returns | 23 |
| filed under this Section, Section 5, and
Section 5a of this | 24 |
| Act. The return must be accompanied by appropriate
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| computer-generated magnetic media supporting schedule data in | 26 |
| the format
required by the Department, unless, as provided by |
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| rule, the Department grants
an exception upon petition of a | 2 |
| taxpayer. If the return is filed timely, the
seller shall take | 3 |
| a discount of 2% through June 30, 2003 and 1.75%
thereafter | 4 |
| which is allowed to reimburse
the seller for
the expenses | 5 |
| incurred in keeping records, preparing and filing returns,
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| collecting and remitting the tax and supplying data to the | 7 |
| Department on
request.
Except as otherwise provided in this | 8 |
| Section, the
The discount, however, shall be applicable only to | 9 |
| the amount
of payment
which accompanies a return that is filed | 10 |
| timely in accordance with this
Section.
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| On and after July 1, 2007, if the taxpayer's average | 12 |
| monthly liability to the Department for the aggregate of the | 13 |
| tax imposed under Section 2a of this Law and the fee imposed | 14 |
| under Section 315 of the Environmental Impact Fee Law was | 15 |
| $20,000 or more during the preceding 4 complete calendar | 16 |
| quarters, then the taxpayer shall file a return with the | 17 |
| Department each month by the 20th day of the month next | 18 |
| following the month during which such tax liability is incurred | 19 |
| and shall make payments to the Department on or before the 7th, | 20 |
| 15th, 22nd, and last day of the month during which such | 21 |
| liability is incurred. Each payment shall be in an amount equal | 22 |
| to 22.5% of the taxpayer's actual liability for the month or | 23 |
| 25% of the taxpayer's liability for the same calendar month of | 24 |
| the preceding year. The amount of the quarter-monthly payments | 25 |
| shall be credited against the final tax liability of the | 26 |
| taxpayer's return for that month filed under this Section. Once |
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| applicable, the requirement of the making of quarter-monthly | 2 |
| payments to the Department by taxpayers having an average | 3 |
| monthly tax liability of $20,000 or more as determined in the | 4 |
| manner provided above, shall continue until the taxpayer's | 5 |
| average monthly liability to the Department during the | 6 |
| preceding 4 complete calendar quarters (excluding the month of | 7 |
| highest liability and the month of lowest liability) is less | 8 |
| than $19,000 or until the taxpayer's average monthly liability | 9 |
| to the Department, as computed for each calendar quarter of the | 10 |
| 4 preceding complete calendar quarter period, is less than | 11 |
| $20,000. If, however, a taxpayer can show the Department that a | 12 |
| substantial change in the taxpayer's business has occurred that | 13 |
| causes the taxpayer to anticipate that his or her average | 14 |
| monthly tax liability for the reasonably foreseeable future | 15 |
| will fall below the $20,000 threshold stated above, then the | 16 |
| taxpayer may petition the Department for a change in the | 17 |
| taxpayer's reporting status. The Department shall change the | 18 |
| taxpayer's reporting status unless it finds that the change is | 19 |
| seasonal in nature and not likely to be long-term. If any | 20 |
| quarter-monthly payment is not paid at the time or in the | 21 |
| amount required by this Section, then the taxpayer is liable | 22 |
| for penalties and interest on the difference between the | 23 |
| minimum amount due as a payment and the amount of the | 24 |
| quarter-monthly payment actually and timely paid, except | 25 |
| insofar as the taxpayer has previously made payments for that | 26 |
| month to the Department in excess of the minimum payments |
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| previously due as provided in this Section. The Department | 2 |
| shall make reasonable rules and regulations to govern the | 3 |
| quarter-monthly payment amount and quarter-monthly payment | 4 |
| dates for taxpayers who file on other than a calendar monthly | 5 |
| basis.
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| (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
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| (35 ILCS 505/6) (from Ch. 120, par. 422)
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| Sec. 6. Collection of tax; distributors. A distributor who | 9 |
| sells or
distributes any motor fuel, which he is
required by | 10 |
| Section 5 to report to the Department when filing a return,
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| shall (except as hereinafter provided) collect at the time of | 12 |
| such sale and
distribution, the amount of tax imposed under | 13 |
| this Act on all such motor
fuel sold and distributed, and , | 14 |
| except as otherwise provided in this Section, at the time of | 15 |
| making a return, the
distributor shall pay to the Department | 16 |
| the amount so collected less a discount
of 2% through June 30, | 17 |
| 2003 and 1.75% thereafter which is allowed to
reimburse the | 18 |
| distributor for the
expenses incurred
in keeping records, | 19 |
| preparing and filing returns, collecting and remitting
the tax | 20 |
| and supplying data to the Department on request, and shall also
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| pay to the Department an amount equal to the amount that would | 22 |
| be collectible
as a tax in the event of a sale thereof on all | 23 |
| such motor fuel used by said
distributor during the period | 24 |
| covered by the return.
However, no payment shall be made based | 25 |
| upon dyed diesel fuel used
by the distributor for non-highway |
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| purposes.
Except as otherwise provided in this Section, the
The
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| discount
shall only be applicable to the amount of tax payment | 3 |
| which accompanies a
return which is filed timely in accordance | 4 |
| with Section 5 of this Act.
In each subsequent sale of motor | 5 |
| fuel on which the amount of tax imposed under
this Act has been | 6 |
| collected as provided in this Section, the amount so
collected | 7 |
| shall be added to the selling price, so that the amount of tax | 8 |
| is
paid ultimately by the user of the motor fuel. However, no | 9 |
| collection or
payment shall be made in the case of the sale or | 10 |
| use of any motor fuel to the
extent to which such sale or use of | 11 |
| motor fuel may not, under the constitution
and statutes of the | 12 |
| United States, be made the subject of taxation by this
State. A | 13 |
| person whose license to act as a distributor of fuel has been | 14 |
| revoked
shall, at the time of making a return, also pay to the | 15 |
| Department an amount
equal to the amount that would be | 16 |
| collectible as a tax in the event of a sale
thereof on all | 17 |
| motor fuel, which he is required by the second paragraph of
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| Section 5 to report to the Department in making a return, and | 19 |
| which he had on
hand on the date on which the license was | 20 |
| revoked, and with respect to which no
tax had been previously | 21 |
| paid under this Act.
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| On and after July 1, 2007, if the taxpayer's average | 23 |
| monthly tax liability to the Department for the tax imposed | 24 |
| under Section 2 of this Law was $20,000 or more during the | 25 |
| preceding 4 complete calendar quarters, then the taxpayer shall | 26 |
| file a return with the Department each month in accordance with |
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| Section 5 of this Law and shall make payments to the Department | 2 |
| on or before the 7th, 15th, 22nd, and last day of the month | 3 |
| during which the liability is incurred. Each payment shall be | 4 |
| in an amount equal to 22.5% of the taxpayer's actual liability | 5 |
| for the month or 25% of the taxpayer's liability for the same | 6 |
| calendar month of the preceding year. The amount of the | 7 |
| quarter-monthly payments shall be credited against the final | 8 |
| tax liability of the taxpayer's return for that month filed | 9 |
| under this Section. Once applicable, the requirement of the | 10 |
| making of quarter-monthly payments to the Department by | 11 |
| taxpayers having an average monthly tax liability of $20,000 or | 12 |
| more, as determined in the manner provided above, shall | 13 |
| continue until the taxpayer's average monthly liability to the | 14 |
| Department during the preceding 4 complete calendar quarters | 15 |
| (excluding the month of highest liability and the month of | 16 |
| lowest liability) is less than $19,000 or until the taxpayer's | 17 |
| average monthly liability to the Department, as computed for | 18 |
| each calendar quarter of the 4 preceding complete calendar | 19 |
| quarter period, is less than $20,000. If, however, a taxpayer | 20 |
| can show the Department that a substantial change in the | 21 |
| taxpayer's business has occurred that causes the taxpayer to | 22 |
| anticipate that his or her average monthly tax liability for | 23 |
| the reasonably foreseeable future will fall below the $20,000 | 24 |
| threshold stated above, then the taxpayer may petition the | 25 |
| Department for a change in the taxpayer's reporting status. The | 26 |
| Department shall change the taxpayer's reporting status unless |
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| it finds that the change is seasonal in nature and not likely | 2 |
| to be long-term. If any quarter-monthly payment is not paid at | 3 |
| the time or in the amount required by this Section, then the | 4 |
| taxpayer is liable for penalties and interest on the difference | 5 |
| between the minimum amount due as a payment and the amount of | 6 |
| the quarter-monthly payment actually and timely paid, except | 7 |
| insofar as the taxpayer has previously made payments for that | 8 |
| month to the Department in excess of the minimum payments | 9 |
| previously due as provided in this Section. The Department | 10 |
| shall make reasonable rules and regulations to govern the | 11 |
| quarter-monthly payment amount and quarter-monthly payment | 12 |
| dates for taxpayers who file on other than a calendar monthly | 13 |
| basis.
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| A distributor may make tax free sales of motor fuel, with | 15 |
| respect to
which he is otherwise required to collect the tax, | 16 |
| when the motor fuel is
delivered from a dispensing facility | 17 |
| that has withdrawal
facilities capable of dispensing motor fuel | 18 |
| into the fuel supply tanks of
motor vehicles only as specified | 19 |
| in the following items 3, 4, and 5. A
distributor may make | 20 |
| tax-free sales of motor fuel, with respect to which
he is | 21 |
| otherwise required to collect the tax, when the motor fuel is | 22 |
| delivered
from other facilities only as specified in the | 23 |
| following items 1 through 7.
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| 1. When the sale is made to a person holding a valid | 25 |
| unrevoked license
as a distributor, by making a specific | 26 |
| notation thereof on invoices or sales
slip covering each |
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| sale.
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| 2. When the sale is made with delivery to a purchaser | 3 |
| outside of this
State.
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| 3. When the sale is made to the Federal Government or | 5 |
| its
instrumentalities.
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| 4. When the sale is made to a municipal corporation | 7 |
| owning and operating
a local transportation system for | 8 |
| public service in this State when an
official certificate | 9 |
| of exemption is obtained in lieu of the tax.
| 10 |
| 5. When the sale is made to a privately owned public | 11 |
| utility owning and
operating 2 axle vehicles designed and | 12 |
| used for transporting more than 7
passengers, which | 13 |
| vehicles are used as common carriers in general
| 14 |
| transportation of passengers, are not devoted to any | 15 |
| specialized purpose
and are operated entirely within the | 16 |
| territorial limits of a single
municipality or of any group | 17 |
| of contiguous municipalities, or in a close
radius thereof, | 18 |
| and the operations of which are subject to the regulations
| 19 |
| of the Illinois Commerce Commission, when an official | 20 |
| certificate of
exemption is obtained in lieu of the tax.
| 21 |
| 6. When a sale of special fuel is made to a person | 22 |
| holding a valid,
unrevoked license as a supplier, by making | 23 |
| a specific notation thereof on
the invoice or sales slip | 24 |
| covering each such sale.
| 25 |
| 7. When a sale of special fuel is made to someone
other | 26 |
| than a licensed
distributor or a licensed supplier for
a |
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| use other than in motor vehicles, by making a specific | 2 |
| notation thereof on
the
invoice or sales slip covering such | 3 |
| sale and obtaining such supporting
documentation as may be | 4 |
| required by the Department.
The distributor shall obtain | 5 |
| and
keep the supporting documentation in such form as the | 6 |
| Department may require by
rule.
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| 8. (Blank).
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| All special fuel sold or used for non-highway purposes must | 9 |
| have a dye
added in accordance with Section 4d of this Law.
| 10 |
| All suits or other proceedings brought for the purpose of | 11 |
| recovering any
taxes, interest or penalties due the State of | 12 |
| Illinois under this Act may
be maintained in the name of the | 13 |
| Department.
| 14 |
| (Source: P.A. 93-32, eff. 6-20-03.)
| 15 |
| (35 ILCS 505/6a) (from Ch. 120, par. 422a)
| 16 |
| Sec. 6a. Collection of tax; suppliers. A supplier, other | 17 |
| than a licensed
distributor, who sells or
distributes any | 18 |
| special fuel, which he is required by Section 5a to report
to | 19 |
| the Department when filing a return, shall (except as | 20 |
| hereinafter
provided) collect at the time of such sale and | 21 |
| distribution, the amount of
tax imposed under this Act on all | 22 |
| such special fuel sold and distributed,
and , except as | 23 |
| otherwise provided in this Section, at the time of making a | 24 |
| return, the supplier shall pay to the
Department the amount so | 25 |
| collected less a discount of 2% through June 30,
2003 and 1.75% |
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| thereafter which
is allowed
to reimburse the supplier for the | 2 |
| expenses incurred in keeping records,
preparing and filing | 3 |
| returns, collecting and remitting the tax and
supplying data to | 4 |
| the Department on request, and shall also pay to the
Department | 5 |
| an amount equal to the amount that would be collectible as a | 6 |
| tax
in the event of a sale thereof on all such special fuel | 7 |
| used by said
supplier during the period covered by the return. | 8 |
| However,
no payment shall be made based upon dyed diesel fuel | 9 |
| used by said
supplier for non-highway purposes.
Except as | 10 |
| otherwise provided in this Section, the
The discount
shall only | 11 |
| be applicable to the amount of tax payment which accompanies a
| 12 |
| return which is filed timely in accordance with Section 5(a) of | 13 |
| this Act.
In each subsequent sale of special fuel on which the | 14 |
| amount of tax imposed
under this Act has been collected as | 15 |
| provided in this Section, the amount
so collected shall be | 16 |
| added to the selling price, so that the amount of tax
is paid | 17 |
| ultimately by the user of the special fuel. However,
no | 18 |
| collection or payment shall be made in the case of the sale or | 19 |
| use of
any special fuel to the extent to which such sale or use | 20 |
| of motor fuel
may not, under the Constitution and statutes of | 21 |
| the United States, be made
the subject of taxation by this | 22 |
| State.
| 23 |
| A person whose license to act as supplier of special fuel | 24 |
| has been revoked
shall, at the time of making a return, also | 25 |
| pay to the Department an amount
equal to the amount that would | 26 |
| be collectible as a tax in the event of a
sale thereof on all |
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LRB095 04965 BDD 25031 b |
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| special fuel, which he is required by the 1st paragraph
of | 2 |
| Section 5a to report to the Department in making a return.
| 3 |
| On and after July 1, 2007, if the taxpayer's average | 4 |
| monthly tax liability to the Department for the tax imposed | 5 |
| under Section 2 of this Law was $20,000 or more during the | 6 |
| preceding 4 complete calendar quarters, then the taxpayer shall | 7 |
| file a return with the Department each month in accordance with | 8 |
| Section 5 of this Law and shall make payments to the Department | 9 |
| on or before the 7th, 15th, 22nd, and last day of the month | 10 |
| during which the liability is incurred. Each payment shall be | 11 |
| in an amount equal to 22.5% of the taxpayer's actual liability | 12 |
| for the month or 25% of the taxpayer's liability for the same | 13 |
| calendar month of the preceding year. The amount of the | 14 |
| quarter-monthly payments shall be credited against the final | 15 |
| tax liability of the taxpayer's return for that month filed | 16 |
| under this Section. Once applicable, the requirement of the | 17 |
| making of quarter-monthly payments to the Department by | 18 |
| taxpayers having an average monthly tax liability of $20,000 or | 19 |
| more, as determined in the manner provided above, shall | 20 |
| continue until the taxpayer's average monthly liability to the | 21 |
| Department during the preceding 4 complete calendar quarters | 22 |
| (excluding the month of highest liability and the month of | 23 |
| lowest liability) is less than $19,000 or until the taxpayer's | 24 |
| average monthly liability to the Department as computed for | 25 |
| each calendar quarter of the 4 preceding complete calendar | 26 |
| quarter period is less than $20,000. If, however, a taxpayer |
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| 1 |
| can show the Department that a substantial change in the | 2 |
| taxpayer's business has occurred that causes the taxpayer to | 3 |
| anticipate that his or her average monthly tax liability for | 4 |
| the reasonably foreseeable future will fall below the $20,000 | 5 |
| threshold stated above, then the taxpayer may petition the | 6 |
| Department for a change in the taxpayer's reporting status. The | 7 |
| Department shall change the taxpayer's reporting status unless | 8 |
| it finds that the change is seasonal in nature and not likely | 9 |
| to be long-term. If any quarter-monthly payment is not paid at | 10 |
| the time or in the amount required by this Section, then the | 11 |
| taxpayer is liable for penalties and interest on the difference | 12 |
| between the minimum amount due as a payment and the amount of | 13 |
| the quarter-monthly payment actually and timely paid, except | 14 |
| insofar as the taxpayer has previously made payments for that | 15 |
| month to the Department in excess of the minimum payments | 16 |
| previously due as provided in this Section. The Department | 17 |
| shall make reasonable rules and regulations to govern the | 18 |
| quarter-monthly payment amount and quarter-monthly payment | 19 |
| dates for taxpayers who file on other than a calendar monthly | 20 |
| basis.
| 21 |
| A supplier may make tax-free sales of special fuel, with | 22 |
| respect to which
he is otherwise required to collect the tax, | 23 |
| when the motor fuel is
delivered from a dispensing facility | 24 |
| that has withdrawal
facilities capable of dispensing special | 25 |
| fuel into the fuel supply tanks of
motor vehicles only as | 26 |
| specified in the following items 1, 2, and 3. A
supplier may |
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| 1 |
| make tax-free sales of special fuel, with respect to which
he | 2 |
| is otherwise required to collect the tax, when the special fuel | 3 |
| is delivered
from other facilities only as specified in the | 4 |
| following items 1 through
7.
| 5 |
| 1. When the sale is made to the federal government or | 6 |
| its
instrumentalities.
| 7 |
| 2. When the sale is made to a municipal corporation | 8 |
| owning and operating
a local transportation system for | 9 |
| public service in this State when an
official certificate | 10 |
| of exemption is obtained in lieu of the tax.
| 11 |
| 3. When the sale is made to a privately owned public | 12 |
| utility owning and
operating 2 axle vehicles designed and | 13 |
| used for transporting more than 7
passengers, which | 14 |
| vehicles are used as common carriers in general
| 15 |
| transportation of passengers, are not devoted to any | 16 |
| specialized purpose
and are operated entirely within the | 17 |
| territorial limits of a single
municipality or of any group | 18 |
| of contiguous municipalities, or in a close
radius thereof, | 19 |
| and the operations of which are subject to the regulations
| 20 |
| of the Illinois Commerce Commission, when an official | 21 |
| certificate of
exemption is obtained in lieu of the tax.
| 22 |
| 4. When a sale of special fuel is made to a person | 23 |
| holding a valid
unrevoked license as a supplier or a | 24 |
| distributor by making a specific
notation thereof on | 25 |
| invoice or sales slip covering each such sale.
| 26 |
| 5. When a sale of special fuel is made to someone other |
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SB0117 |
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LRB095 04965 BDD 25031 b |
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| 1 |
| than a
licensed distributor or licensed supplier
for a use
| 2 |
| other than in motor vehicles, by making a specific notation | 3 |
| thereof on the
invoice or sales slip covering such sale and | 4 |
| obtaining such supporting
documentation as may be required | 5 |
| by the Department.
The supplier shall obtain and
keep the | 6 |
| supporting documentation in such form as the Department may | 7 |
| require by
rule.
| 8 |
| 6. (Blank).
| 9 |
| 7. When a sale of special fuel is made to a person | 10 |
| where delivery is
made outside of this State.
| 11 |
| All special fuel sold or used for non-highway purposes must | 12 |
| have a dye
added
in accordance with Section 4d of this Law.
| 13 |
| All suits or other proceedings brought for the purpose of | 14 |
| recovering any
taxes, interest or penalties due the State of | 15 |
| Illinois under this Act may
be maintained in the name of the | 16 |
| Department.
| 17 |
| (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
| 18 |
| Section 10. The Environmental Impact Fee Law is amended by | 19 |
| changing Section 315 as follows:
| 20 |
| (415 ILCS 125/315)
| 21 |
| (Section scheduled to be repealed on January 1, 2013)
| 22 |
| Sec. 315. Fee on receivers of fuel for sale or use; | 23 |
| collection and
reporting. Except as otherwise provided in this | 24 |
| Section, a
A person that is required to pay the fee imposed by |
|
|
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| 1 |
| this Law shall
pay the fee to the Department by return showing | 2 |
| all fuel purchased, acquired,
or received and sold, distributed | 3 |
| or used during the preceding calendar
month,
including losses | 4 |
| of fuel as the result of evaporation or shrinkage due to
| 5 |
| temperature variations, and such other reasonable information | 6 |
| as the
Department may require. Losses of fuel as the result of | 7 |
| evaporation or
shrinkage due to temperature variations may not | 8 |
| exceed 1%
of the total
gallons in storage at the beginning of | 9 |
| the month, plus the receipts of
gallonage during the month, | 10 |
| minus the gallonage remaining in storage at the end
of the | 11 |
| month. Any loss reported that is in excess of this amount shall | 12 |
| be
subject to the fee imposed by Section 310 of this Law.
On | 13 |
| and after July 1, 2001, for each 6-month period January through | 14 |
| June, net
losses of fuel (for each category of fuel that is | 15 |
| required to be reported on a
return) as the result of | 16 |
| evaporation or shrinkage due to temperature variations
may not | 17 |
| exceed 1% of the total gallons in storage at the beginning of | 18 |
| each
January, plus the receipts of gallonage each January | 19 |
| through June, minus the
gallonage remaining in storage at the | 20 |
| end of each June. On and after July 1,
2001, for each 6-month | 21 |
| period July through December, net losses of fuel (for
each | 22 |
| category of fuel that is required to be reported on a return) | 23 |
| as the
result of evaporation or shrinkage due to temperature | 24 |
| variations may not exceed
1% of the total gallons in storage at | 25 |
| the beginning of each July, plus the
receipts of gallonage each | 26 |
| July through December, minus the gallonage remaining
in storage |
|
|
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| 1 |
| at the end of each December. Any net loss reported that is in
| 2 |
| excess of this amount shall be subject to the fee imposed by | 3 |
| Section 310 of
this Law. For purposes of this Section, "net | 4 |
| loss" means the number of gallons
gained through temperature | 5 |
| variations minus the number of gallons lost through
temperature | 6 |
| variations or evaporation for each of the respective 6-month
| 7 |
| periods.
| 8 |
| The return shall be prescribed by the Department and shall | 9 |
| be filed between
the 1st and 20th days of each calendar month. | 10 |
| On and after July 1, 2007, if the receiver's average | 11 |
| monthly liability to the Department for the aggregate of the | 12 |
| tax imposed under Section 2a of the Motor Fuel Tax Law and the | 13 |
| fee imposed under Section 315 of this Law was $20,000 or more | 14 |
| during the preceding 4 complete calendar quarters, then the | 15 |
| receiver shall file a return with the Department each month by | 16 |
| the 20th day of the month next following the month during which | 17 |
| the liability is incurred and shall make payments to the | 18 |
| Department on or before the 7th, 15th, 22nd, and last day of | 19 |
| the month during which the liability is incurred. Each payment | 20 |
| shall be in an amount equal to 22.5% of the receiver's actual | 21 |
| liability for the month or 25% of the receiver's liability for | 22 |
| the same calendar month of the preceding year. The amount of | 23 |
| the quarter-monthly payments shall be credited against the | 24 |
| final liability of the receiver's return for that month filed | 25 |
| under this Section. Once applicable, the requirement of the | 26 |
| making of quarter-monthly payments to the Department by |
|
|
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| 1 |
| receivers having an average monthly liability of $20,000 or | 2 |
| more, as determined in the manner provided above, shall | 3 |
| continue until the receiver's average monthly liability to the | 4 |
| Department during the preceding 4 complete calendar quarters | 5 |
| (excluding the month of highest liability and the month of | 6 |
| lowest liability) is less than $19,000 or until the receiver's | 7 |
| average monthly liability to the Department as computed for | 8 |
| each calendar quarter of the 4 preceding complete calendar | 9 |
| quarter period, is less than $20,000. If, however, a receiver | 10 |
| can show the Department that a substantial change in the | 11 |
| receiver's business has occurred that causes the receiver to | 12 |
| anticipate that his or her average monthly tax liability for | 13 |
| the reasonably foreseeable future will fall below the $20,000 | 14 |
| threshold stated above, then the receiver may petition the | 15 |
| Department for a change in the receiver's reporting status. The | 16 |
| Department shall change the receiver's reporting status unless | 17 |
| it finds that the change is seasonal in nature and not likely | 18 |
| to be long-term. If any quarter-monthly payment is not paid at | 19 |
| the time or in the amount required by this Section, then the | 20 |
| receiver is liable for penalties and interest on the difference | 21 |
| between the minimum amount due as a payment and the amount of | 22 |
| the quarter-monthly payment actually and timely paid, except | 23 |
| insofar as the receiver has previously made payments for that | 24 |
| month to the Department in excess of the minimum payments | 25 |
| previously due as provided in this Section. The Department | 26 |
| shall make reasonable rules and regulations to govern the |
|
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| 1 |
| quarter-monthly payment amount and quarter-monthly payment | 2 |
| dates for receivers who file on other than a calendar monthly | 3 |
| basis.
| 4 |
| The Department may, in its
discretion, combine the return | 5 |
| filed under this Law with the return filed under
Section 2b of | 6 |
| the Motor Fuel Tax Law. If the return is timely filed, the
| 7 |
| receiver may take a discount of 2% through June 30, 2003 and | 8 |
| 1.75%
thereafter to reimburse himself for the
expenses
incurred | 9 |
| in keeping records, preparing and filing returns, collecting | 10 |
| and
remitting the fee, and supplying data to the Department on | 11 |
| request. Except as otherwise provided in this Section, however
| 12 |
| However ,
the discount applies only to the amount of the fee | 13 |
| payment that
accompanies
a return that is timely filed in | 14 |
| accordance with this Section.
| 15 |
| (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
| 16 |
| Section 99. Effective date. This Act takes effect upon | 17 |
| becoming law.
|
|