Full Text of HB0075 96th General Assembly
HB0075enr 96TH GENERAL ASSEMBLY
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HB0075 Enrolled |
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LRB096 02841 HLH 12854 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 |
| Section 2a as follows:
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| (35 ILCS 505/2a) (from Ch. 120, par. 418a)
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| Sec. 2a.
Except as hereinafter provided, on and after | 8 |
| January 1,
1990 and before January 1, 2025 2013 , a tax of | 9 |
| three-tenths of a cent per gallon
is imposed upon the privilege | 10 |
| of being a receiver in this State of fuel for
sale or use.
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| The tax shall be paid by the receiver in this State who | 12 |
| first sells or uses
fuel. In the case of a sale, the tax shall | 13 |
| be stated as a separate item on the
invoice.
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| For the purpose of the tax imposed by this Section, being a | 15 |
| receiver of
"motor fuel" as defined by Section 1.1 of this Act, | 16 |
| and aviation fuels,
home heating oil and kerosene, but | 17 |
| excluding liquified petroleum gases, is
subject to tax without | 18 |
| regard to whether the fuel is intended to be used
for operation | 19 |
| of motor vehicles on the public highways and waters.
However, | 20 |
| no such tax shall be imposed upon the importation or receipt of
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| aviation fuels and kerosene at airports with over 300,000 | 22 |
| operations per year,
for years prior to 1991, and over 170,000 | 23 |
| operations per year beginning in
1991, located in a city of |
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HB0075 Enrolled |
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LRB096 02841 HLH 12854 b |
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| more than 1,000,000 inhabitants for sale to or use
by holders | 2 |
| of certificates of public convenience and necessity or foreign | 3 |
| air
carrier permits, issued by the United States Department of | 4 |
| Transportation, and
their air carrier affiliates, or upon the | 5 |
| importation or receipt of aviation
fuels and kerosene at | 6 |
| facilities owned or leased by those certificate or permit
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| holders and used in their activities at an airport described | 8 |
| above. In
addition, no such tax shall be imposed upon the | 9 |
| importation or receipt of
diesel fuel sold to or used by a rail | 10 |
| carrier registered pursuant to
Section 18c-7201 of the
Illinois | 11 |
| Vehicle Code or otherwise recognized by the Illinois Commerce
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| Commission as a rail carrier, to the extent used directly in | 13 |
| railroad
operations. In addition,
no such tax shall be imposed | 14 |
| when the sale is made with delivery to a purchaser
outside this | 15 |
| State or when the sale is made to a person holding a valid | 16 |
| license
as a receiver. In addition, no tax shall be imposed | 17 |
| upon diesel fuel consumed
or used in the operation of ships, | 18 |
| barges, or vessels,
that are used primarily in or for the | 19 |
| transportation of property in interstate
commerce for hire on | 20 |
| rivers bordering on this State, if the diesel fuel is
delivered | 21 |
| by a licensed receiver to the purchaser's barge, ship, or | 22 |
| vessel
while it is afloat upon that bordering river. A specific | 23 |
| notation thereof
shall be made on the invoices or sales slips | 24 |
| covering each sale.
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| (Source: P.A. 92-232, eff. 8-2-01.)
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HB0075 Enrolled |
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LRB096 02841 HLH 12854 b |
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| Section 10. The Environmental Impact Fee Law is amended by | 2 |
| changing Section 390 as follows:
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| (415 ILCS 125/390)
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| (Section scheduled to be repealed on January 1, 2013)
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| Sec. 390. Repeal. This Article is repealed on January 1,
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| 2025 2013 .
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| (Source: P.A. 92-291, eff. 8-9-01.)
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| Section 99. Effective date. This Act takes effect upon | 9 |
| becoming law.
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