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1 | | (b) A person that proposes a project to create new jobs in |
2 | | Illinois must
enter into an Agreement with the
Department for |
3 | | the Credit under this Act. |
4 | | (c) The Credit shall be claimed for the taxable years |
5 | | specified in the
Agreement. |
6 | | (d) The Credit shall not exceed the Incremental Income Tax |
7 | | attributable to
the project that is the subject of the |
8 | | Agreement. |
9 | | (e) Nothing herein shall prohibit a Tax Credit Award to an |
10 | | Applicant that uses a PEO if all other award criteria are |
11 | | satisfied.
|
12 | | (f) In lieu of the Credit allowed under this Act against |
13 | | the taxes imposed pursuant to subsections (a) and (b) of |
14 | | Section 201 of the Illinois Income Tax Act for any taxable year |
15 | | ending on or after December 31, 2009, the Taxpayer may elect to |
16 | | claim the Credit against its obligation to pay over withholding |
17 | | under Section 704A of the Illinois Income Tax Act. |
18 | | (1) The election under this subsection (f) may be made |
19 | | only by a Taxpayer that (i) is primarily engaged in one of |
20 | | the following business activities: water purification and |
21 | | treatment, motor vehicle metal stamping, automobile |
22 | | manufacturing, automobile and light duty motor vehicle |
23 | | manufacturing, motor vehicle manufacturing, light truck |
24 | | and utility vehicle manufacturing, heavy duty truck |
25 | | manufacturing, motor vehicle body manufacturing, cable |
26 | | television infrastructure design or manufacturing, or |
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1 | | wireless telecommunication or computing terminal device |
2 | | design or manufacturing for use on public networks and (ii) |
3 | | meets the following criteria: |
4 | | (A) the Taxpayer (i) had an Illinois net loss or an |
5 | | Illinois net loss deduction under Section 207 of the |
6 | | Illinois Income Tax Act for the taxable year in which |
7 | | the Credit is awarded, (ii) employed a minimum of 1,000 |
8 | | full-time employees in this State during the taxable |
9 | | year in which the Credit is awarded, (iii) has an |
10 | | Agreement under this Act on December 14, 2009 (the |
11 | | effective date of Public Act 96-834), and (iv) is in |
12 | | compliance with all provisions of that Agreement; |
13 | | (B) the Taxpayer (i) had an Illinois net loss or an |
14 | | Illinois net loss deduction under Section 207 of the |
15 | | Illinois Income Tax Act for the taxable year in which |
16 | | the Credit is awarded, (ii) employed a minimum of 1,000 |
17 | | full-time employees in this State during the taxable |
18 | | year in which the Credit is awarded, and (iii) has |
19 | | applied for an Agreement within 365 days after December |
20 | | 14, 2009 (the effective date of Public Act 96-834); |
21 | | (C) the Taxpayer (i) had an Illinois net operating |
22 | | loss carryforward under Section 207 of the Illinois |
23 | | Income Tax Act in a taxable year ending during calendar |
24 | | year 2008, (ii) has applied for an Agreement within 150 |
25 | | days after the effective date of this amendatory Act of |
26 | | the 96th General Assembly, (iii) creates at least 400 |
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1 | | new jobs in Illinois, (iv) retains at least 2,000 jobs |
2 | | in Illinois that would have been at risk of relocation |
3 | | out of Illinois over a 10-year period, and (v) makes a |
4 | | capital investment of at least $75,000,000; |
5 | | (D) the Taxpayer (i) had an Illinois net operating |
6 | | loss carryforward under Section 207 of the Illinois |
7 | | Income Tax Act in a taxable year ending during calendar |
8 | | year 2009, (ii) has applied for an Agreement within 150 |
9 | | days after the effective date of this amendatory Act of |
10 | | the 96th General Assembly, (iii) creates at least 150 |
11 | | new jobs, (iv) retains at least 1,000 jobs in Illinois |
12 | | that would have been at risk of relocation out of |
13 | | Illinois over a 10-year period, and (v) makes a capital |
14 | | investment of at least $57,000,000; or |
15 | | (E) the Taxpayer (i) employed at least 2,500 |
16 | | full-time employees in the State during the year in |
17 | | which the Credit is awarded, (ii) commits to make at |
18 | | least $500,000,000 in combined capital improvements |
19 | | and project costs under the Agreement, (iii) applies |
20 | | for an Agreement between January 1, 2011 and June 30, |
21 | | 2011, (iv) executes an Agreement for the Credit during |
22 | | calendar year 2011, and (v) was incorporated no more |
23 | | than 5 years before the filing of an application for an |
24 | | Agreement. |
25 | | (1.5) The election under this subsection (f) may also |
26 | | be made by a Taxpayer for any Credit awarded pursuant to an |
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1 | | agreement that was executed between January 1, 2011 and |
2 | | June 30, 2011, if the Taxpayer (i) is primarily engaged in |
3 | | the manufacture of inner tubes or tires, or both, from |
4 | | natural and synthetic rubber, (ii) employs a minimum of |
5 | | 2,400 full-time employees in Illinois at the time of |
6 | | application, (iii) creates at least 350 full-time jobs and |
7 | | retains at least 250 full-time jobs in Illinois that would |
8 | | have been at risk of being created or retained outside of |
9 | | Illinois, and (iv) makes a capital investment of at least |
10 | | $200,000,000 at the project location. |
11 | | (1.6) The election under this subsection (f) may also |
12 | | be made by a Taxpayer for any Credit awarded pursuant to an |
13 | | agreement that was executed within 150 days after the |
14 | | effective date of this amendatory Act of the 97th General |
15 | | Assembly, if the Taxpayer (i) is primarily engaged in the |
16 | | operation of a discount department store, (ii) maintains |
17 | | its corporate headquarters in Illinois, (iii) employs a |
18 | | minimum of 4,250 full-time employees at its corporate |
19 | | headquarters in Illinois at the time of application, (iv) |
20 | | retains at least 4,250 full-time jobs in Illinois that |
21 | | would have been at risk of being relocated outside of |
22 | | Illinois, (v) had a minimum of $40,000,000,000 in total |
23 | | revenue in 2010, and (vi) makes a capital investment of at |
24 | | least $300,000,000 at the project location. |
25 | | (1.7) Notwithstanding any other provision of law, the |
26 | | election under this subsection (f) may also be made by a |
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1 | | Taxpayer for any Credit awarded pursuant to an agreement |
2 | | that was executed or applied for on or after July 1, 2011 |
3 | | and on or before March 31, 2012, if the Taxpayer is |
4 | | primarily engaged in the manufacture of original and |
5 | | aftermarket filtration parts and products for automobiles, |
6 | | motor vehicles, light duty motor vehicles, light trucks and |
7 | | utility vehicles, and heavy duty trucks, (ii) employs a |
8 | | minimum of 1,000 full-time employees in Illinois at the |
9 | | time of application, (iii) creates at least 250 full-time |
10 | | jobs in Illinois, (iv) relocates its corporate |
11 | | headquarters to Illinois from another state, and (v) makes |
12 | | a capital investment of at least $4,000,000 at the project |
13 | | location. |
14 | | (1.8) Notwithstanding any other provision of law, the |
15 | | election under this subsection (f) may also be made by a |
16 | | Taxpayer for any Credit awarded pursuant to an agreement |
17 | | that was executed within 150 days after the effective date |
18 | | of this amendatory Act of the 98th General Assembly if the |
19 | | Taxpayer: |
20 | | (A) is primarily engaged in agricultural |
21 | | processing; |
22 | | (B) maintains its corporate headquarters in |
23 | | Illinois; |
24 | | (C) employs a minimum of 200 full-time employees, |
25 | | including (i) the creation of at least 100 full-time |
26 | | equivalent jobs and (ii) the retention of at least 100 |
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1 | | full-time jobs in Illinois that would have been at risk |
2 | | of being relocated outside of Illinois; |
3 | | (D) exported at least $1,000,000,000 from Illinois |
4 | | in 2012; and |
5 | | (E) incurs at least $20,000,000 in a combination of |
6 | | capital and relocation expenses within Illinois. |
7 | | (2) An election under this subsection shall allow the |
8 | | credit to be taken against payments otherwise due under |
9 | | Section 704A of the Illinois Income Tax Act during the |
10 | | first calendar year beginning after the end of the taxable |
11 | | year in which the credit is awarded under this Act. |
12 | | (3) The election shall be made in the form and manner |
13 | | required by the Illinois Department of Revenue and, once |
14 | | made, shall be irrevocable. |
15 | | (4) If a Taxpayer who meets the requirements of |
16 | | subparagraph (A) of paragraph (1) of this subsection (f) |
17 | | elects to claim the Credit against its withholdings as |
18 | | provided in this subsection (f), then, on and after the |
19 | | date of the election, the terms of the Agreement between |
20 | | the Taxpayer and the Department may not be further amended |
21 | | during the term of the Agreement. |
22 | | (g) A pass-through entity that has been awarded a credit |
23 | | under this Act, its shareholders, or its partners may treat |
24 | | some or all of the credit awarded pursuant to this Act as a tax |
25 | | payment for purposes of the Illinois Income Tax Act. The term |
26 | | "tax payment" means a payment as described in Article 6 or |
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1 | | Article 8 of the Illinois Income Tax Act or a composite payment |
2 | | made by a pass-through entity on behalf of any of its |
3 | | shareholders or partners to satisfy such shareholders' or |
4 | | partners' taxes imposed pursuant to subsections (a) and (b) of |
5 | | Section 201 of the Illinois Income Tax Act. In no event shall |
6 | | the amount of the award credited pursuant to this Act exceed |
7 | | the Illinois income tax liability of the pass-through entity or |
8 | | its shareholders or partners for the taxable year. |
9 | | (Source: P.A. 96-834, eff. 12-14-09; 96-836, eff. 12-16-09; |
10 | | 96-905, eff. 6-4-10; 96-1000, eff. 7-2-10; 96-1534, eff. |
11 | | 3-4-11; 97-2, eff. 5-6-11; 97-636, eff. 6-1-12 .) |
12 | | Section 10. The Gas Revenue Tax Act is amended by changing |
13 | | Section 1 as follows:
|
14 | | (35 ILCS 615/1) (from Ch. 120, par. 467.16)
|
15 | | Sec. 1. For the purposes of this Act: "Gross receipts" |
16 | | means the consideration received for gas
distributed, |
17 | | supplied, furnished or sold to persons for use or
consumption |
18 | | and not for resale, and for all services (including the
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19 | | transportation or storage of gas for an end-user) rendered in |
20 | | connection
therewith, and shall include cash, services and |
21 | | property of every kind or
nature, and shall be determined |
22 | | without any deduction on account of the
cost of the service, |
23 | | product or commodity supplied, the cost of materials
used, |
24 | | labor or service costs, or any other expense whatsoever. |
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1 | | However,
"gross receipts" shall not include receipts from:
|
2 | | (i) any minimum or other charge for gas or gas service |
3 | | where the
customer has taken no therms of gas;
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4 | | (ii) any charge for a dishonored check;
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5 | | (iii) any finance or credit charge, penalty or charge |
6 | | for delayed
payment, or discount for prompt payment;
|
7 | | (iv) any charge for reconnection of service or for |
8 | | replacement or
relocation of facilities;
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9 | | (v) any advance or contribution in aid of construction;
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10 | | (vi) repair, inspection or servicing of equipment |
11 | | located on customer
premises;
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12 | | (vii) leasing or rental of equipment, the leasing or |
13 | | rental of which is
not necessary to distributing, |
14 | | furnishing, supplying, selling, transporting
or storing |
15 | | gas;
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16 | | (viii) any sale to a customer if the taxpayer is |
17 | | prohibited by federal
or State constitution, treaty, |
18 | | convention, statute or court decision from
recovering the |
19 | | related tax liability from such customer;
|
20 | | (ix) any charges added to customers' bills pursuant to |
21 | | the provisions of
Section 9-221 or Section 9-222 of the |
22 | | Public Utilities Act, as amended,
or any charges added to |
23 | | customers' bills by taxpayers who are not subject to
rate |
24 | | regulation by the Illinois Commerce Commission for the |
25 | | purpose of
recovering any of the tax liabilities or other |
26 | | amounts specified in such
provisions of such Act; and
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1 | | (x) prior to October 1, 2003, any charge for gas or gas |
2 | | services to a
customer who acquired
contractual rights for |
3 | | the direct purchase of gas or gas services originating
from |
4 | | an out-of-state supplier or source on or before March 1, |
5 | | 1995, except for
those charges solely related to the local |
6 | | distribution of gas by a public
utility. This exemption |
7 | | includes any charge for gas or gas service, except
for |
8 | | those charges solely related to the local distribution of |
9 | | gas by a public
utility, to a customer who maintained an |
10 | | account with a public utility (as
defined in Section 3-105 |
11 | | of the Public Utilities Act) for the transportation of
|
12 | | customer-owned gas on or before March 1, 1995. The |
13 | | provisions of this
amendatory Act of 1997 are intended to |
14 | | clarify, rather than change, existing
law as to the meaning |
15 | | and scope of this exemption. This exemption (x)
expires on |
16 | | September 30, 2003.
|
17 | | In case credit is extended, the amount thereof shall be |
18 | | included only as and
when payments are received.
|
19 | | "Gross receipts" shall not include consideration received |
20 | | from business
enterprises certified under Section 9-222.1 of |
21 | | the Public Utilities
Act, as amended, to the extent of such |
22 | | exemption and during the
period of time specified by the |
23 | | Department of Commerce and Economic Opportunity. |
24 | | "Gross receipts" shall not include 10% of the |
25 | | consideration received from business
enterprises certified |
26 | | under Section 9-222.1B of the Public Utilities
Act, as amended, |
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1 | | during the
period of time specified by the Department of |
2 | | Commerce and Economic Opportunity in the certification.
|
3 | | "Department" means the Department of Revenue of the State |
4 | | of Illinois.
|
5 | | "Director" means the Director of Revenue for the Department |
6 | | of Revenue of the
State of Illinois.
|
7 | | "Taxpayer" means a person engaged in the business of |
8 | | distributing, supplying,
furnishing or selling gas for use or |
9 | | consumption and not for resale.
|
10 | | "Person" means any natural individual, firm, trust, |
11 | | estate, partnership,
association, joint stock company, joint |
12 | | adventure, corporation, limited
liability company, or a |
13 | | receiver, trustee, guardian or other representative
appointed |
14 | | by order of any court, or any city, town, county or other |
15 | | political
subdivision of this State.
|
16 | | "Invested capital" means that amount equal to (i) the |
17 | | average of the balances
at the beginning and end of each |
18 | | taxable period of the taxpayer's total
stockholder's equity and |
19 | | total long-term debt, less investments in and advances
to all |
20 | | corporations, as set forth on the balance sheets included in |
21 | | the
taxpayer's annual report to the Illinois Commerce |
22 | | Commission for the taxable
period; (ii) multiplied by a |
23 | | fraction determined under Sections 301 and
304(a) of the |
24 | | "Illinois Income Tax Act" and reported on the Illinois income
|
25 | | tax return for the taxable period ending in or with the taxable |
26 | | period in
question. However, notwithstanding the income tax |
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1 | | return reporting
requirement stated above, beginning July 1, |
2 | | 1979, no taxpayer's
denominators used to compute the sales, |
3 | | property or payroll factors under
subsection (a) of Section 304 |
4 | | of the Illinois Income Tax Act shall include
payroll, property |
5 | | or sales of any corporate entity other than the taxpayer
for |
6 | | the purposes of determining an allocation for the invested |
7 | | capital tax.
This amendatory Act of 1982, Public Act 82-1024, |
8 | | is not intended to and
does not make any change in the meaning |
9 | | of any provision of this Act, it
having been the intent of the |
10 | | General Assembly in initially enacting the
definition of |
11 | | "invested capital" to provide for apportionment of the
invested |
12 | | capital of each company, based solely upon the sales, property |
13 | | and
payroll of that company.
|
14 | | "Taxable period" means each period which ends after the |
15 | | effective date
of this Act and which is covered by an annual |
16 | | report filed by the taxpayer
with the Illinois Commerce |
17 | | Commission.
|
18 | | (Source: P.A. 93-31, eff. 10-1-03; 94-793, eff. 5-19-06.)
|
19 | | Section 15. The Electricity Excise Tax Law is amended by |
20 | | changing Sections 2-3 and 2-4 as follows:
|
21 | | (35 ILCS 640/2-3)
|
22 | | Sec. 2-3. Definitions. As used in this Law, unless the
|
23 | | context clearly requires otherwise:
|
24 | | (a) "Department" means the Department of Revenue of the
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1 | | State of Illinois.
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2 | | (b) "Director" means the Director of the Department of
|
3 | | Revenue of the State of Illinois.
|
4 | | (c) "Person" means any natural individual, firm, trust,
|
5 | | estate, partnership, association, joint stock company, joint
|
6 | | venture, corporation, limited liability company, or a
|
7 | | receiver, trustee, guardian, or other representative appointed
|
8 | | by order of any court, or any city, town, village, county, or
|
9 | | other political subdivision of this State.
|
10 | | (d) "Purchase price" means the consideration paid for
the |
11 | | distribution, supply, furnishing, sale, transmission or
|
12 | | delivery of electricity to a person for non-residential use or
|
13 | | consumption (and for both residential and non-residential use |
14 | | or consumption in
the case of
electricity purchased from a |
15 | | municipal system or electric cooperative described
in |
16 | | subsection (b) of Section 2-4) and not for resale, and for all |
17 | | services
directly
related to the production, transmission or |
18 | | distribution of
electricity distributed, supplied, furnished, |
19 | | sold,
transmitted or delivered for non-residential use or
|
20 | | consumption, and includes transition charges imposed in
|
21 | | accordance with Article XVI of the Public Utilities Act and
|
22 | | instrument funding charges imposed in accordance with Article
|
23 | | XVIII of the Public Utilities Act, as well as cash, services
|
24 | | and property of every kind or nature, and shall be determined
|
25 | | without any deduction on account of the cost of the service,
|
26 | | product or commodity supplied, the cost of materials used,
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1 | | labor or service costs, or any other expense whatsoever.
|
2 | | However, "purchase price" shall not include consideration paid
|
3 | | for:
|
4 | | (i) any charge for a dishonored check;
|
5 | | (ii) any finance or credit charge, penalty or charge
|
6 | | for delayed payment, or discount for prompt payment;
|
7 | | (iii) any charge for reconnection of service or for
|
8 | | replacement or relocation of facilities;
|
9 | | (iv) any advance or contribution in aid of
|
10 | | construction;
|
11 | | (v) repair, inspection or servicing of equipment
|
12 | | located on customer premises;
|
13 | | (vi) leasing or rental of equipment, the leasing or
|
14 | | rental of which is not necessary to furnishing, supplying
|
15 | | or selling electricity;
|
16 | | (vii) any purchase by a purchaser if the supplier is
|
17 | | prohibited by federal or State constitution, treaty,
|
18 | | convention, statute or court decision from recovering the
|
19 | | related tax liability from such purchaser; and
|
20 | | (viii) any amounts added to purchasers' bills
because |
21 | | of charges made pursuant to the tax imposed by
this Law.
|
22 | | In case credit is extended, the amount thereof
shall be |
23 | | included only as and when payments are made.
|
24 | | "Purchase price" shall not include consideration received
|
25 | | from business enterprises certified under Section 9-222.1 or |
26 | | 9-222.1A of
the Public Utilities Act, as amended, to the extent |
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1 | | of such
exemption and during the period of time specified by |
2 | | the
Department of Commerce and Economic Opportunity.
|
3 | | "Purchase price" shall not include 10% of the |
4 | | consideration received from business
enterprises certified |
5 | | under Section 9-222.1B of the Public Utilities
Act, as amended, |
6 | | during the
period of time specified by the Department of |
7 | | Commerce and Economic Opportunity in the certification. |
8 | | (e) "Purchaser" means any person who acquires electricity
|
9 | | for use or consumption and not for resale, for a valuable
|
10 | | consideration.
|
11 | | (f) "Non-residential electric use" means any use or
|
12 | | consumption of electricity which is not residential electric
|
13 | | use.
|
14 | | (g) "Residential electric use" means electricity used or
|
15 | | consumed at a dwelling of 2 or fewer units, or electricity
for |
16 | | household purposes used or consumed at a building with
multiple |
17 | | dwelling units where the electricity is registered by
a |
18 | | separate meter for each dwelling unit.
|
19 | | (h) "Self-assessing purchaser" means a purchaser for
|
20 | | non-residential electric use who elects to register with and
to |
21 | | pay tax directly to the Department in accordance with
Sections |
22 | | 2-10 and 2-11 of this Law.
|
23 | | (i) "Delivering supplier" means any person engaged in the
|
24 | | business of delivering electricity to persons for use or
|
25 | | consumption and not for resale, but not an entity engaged in |
26 | | the practice of
resale and redistribution of electricity within |
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1 | | a building prior to January 2,
1957, and who, in any case where |
2 | | more
than one person participates in the delivery of |
3 | | electricity to
a specific purchaser, is the last of the |
4 | | suppliers engaged in
delivering the electricity prior to its |
5 | | receipt by the
purchaser.
|
6 | | (j) "Delivering supplier maintaining a place of business
in |
7 | | this State", or any like term, means any delivering
supplier |
8 | | having or maintaining within this State, directly or
by a |
9 | | subsidiary, an office, generation facility, transmission
|
10 | | facility, distribution facility, sales office or other place
of |
11 | | business, or any employee, agent or other representative
|
12 | | operating within this State under the authority of such
|
13 | | delivering supplier or such delivering supplier's subsidiary,
|
14 | | irrespective of whether such place of business or agent or
|
15 | | other representative is located in this State permanently or
|
16 | | temporarily, or whether such delivering supplier or such
|
17 | | delivering supplier's subsidiary is licensed to do business in
|
18 | | this State.
|
19 | | (k) "Use" means the exercise by any person of any right
or |
20 | | power over electricity incident to the ownership of that
|
21 | | electricity, except that it does not include the generation,
|
22 | | production, transmission, distribution, delivery or sale of
|
23 | | electricity in the regular course of business or the use of
|
24 | | electricity for such purposes.
|
25 | | (Source: P.A. 94-793, eff. 5-19-06.)
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1 | | (35 ILCS 640/2-4)
|
2 | | Sec. 2-4. Tax imposed.
|
3 | | (a) Except as provided in subsection (b), a tax is
imposed |
4 | | on the privilege
of using in this State electricity purchased |
5 | | for use or
consumption and not for resale, other than by |
6 | | municipal corporations owning and
operating a local |
7 | | transportation system for public service, at the following
|
8 | | rates per
kilowatt-hour delivered to the purchaser:
|
9 | | (i) For the first 2000 kilowatt-hours used or
consumed |
10 | | in a month: 0.330 cents per kilowatt-hour;
|
11 | | (ii) For the next 48,000 kilowatt-hours used or
|
12 | | consumed in a month: 0.319 cents per kilowatt-hour;
|
13 | | (iii) For the next 50,000 kilowatt-hours used or
|
14 | | consumed in a month: 0.303 cents per kilowatt-hour;
|
15 | | (iv) For the next 400,000 kilowatt-hours used or
|
16 | | consumed in a month: 0.297 cents per kilowatt-hour;
|
17 | | (v) For the next 500,000 kilowatt-hours used or
|
18 | | consumed in a month: 0.286 cents per kilowatt-hour;
|
19 | | (vi) For the next 2,000,000 kilowatt-hours used or
|
20 | | consumed in a month: 0.270 cents per kilowatt-hour;
|
21 | | (vii) For the next 2,000,000 kilowatt-hours used or
|
22 | | consumed in a month: 0.254 cents per kilowatt-hour;
|
23 | | (viii) For the next 5,000,000 kilowatt-hours used
or |
24 | | consumed in a month: 0.233 cents per kilowatt-hour;
|
25 | | (ix) For the next 10,000,000 kilowatt-hours used or
|
26 | | consumed in a month: 0.207 cents per kilowatt-hour;
|
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1 | | (x) For all electricity in excess of 20,000,000
|
2 | | kilowatt-hours used or consumed in a month: 0.202 cents
per |
3 | | kilowatt-hour.
|
4 | | Provided, that in lieu of the foregoing rates, the tax
is |
5 | | imposed on a self-assessing purchaser at the rate of 5.1%
of |
6 | | the self-assessing purchaser's purchase price for
all |
7 | | electricity distributed, supplied, furnished, sold,
|
8 | | transmitted and delivered to the self-assessing purchaser in a
|
9 | | month.
|
10 | | (b) A tax is imposed on the privilege of using in this |
11 | | State electricity
purchased from a municipal system or electric |
12 | | cooperative, as defined in
Article XVII of the Public Utilities |
13 | | Act, which has not made an election as
permitted by either |
14 | | Section 17-200 or Section 17-300 of such Act, at the lesser
of |
15 | | 0.32 cents per kilowatt hour of all electricity distributed, |
16 | | supplied,
furnished, sold, transmitted, and delivered by such |
17 | | municipal system or
electric cooperative to the purchaser or 5% |
18 | | of each such purchaser's purchase
price for all electricity |
19 | | distributed, supplied, furnished, sold, transmitted,
and |
20 | | delivered by such municipal system or electric cooperative to |
21 | | the
purchaser, whichever is the lower rate as applied to each |
22 | | purchaser in each
billing period.
|
23 | | (c) The tax imposed by this Section 2-4 is not imposed with
|
24 | | respect to any use of electricity by business enterprises
|
25 | | certified under Section 9-222.1 , or 9-222.1A , or 9-222.1B of |
26 | | the Public Utilities Act,
as amended, to the extent of such |
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1 | | exemption and during the
time specified by the Department of |
2 | | Commerce and Economic Opportunity; or with respect to any |
3 | | transaction in interstate
commerce, or otherwise, to the extent |
4 | | to which such
transaction may not, under the Constitution and |
5 | | statutes of
the United States, be made the subject of taxation |
6 | | by this
State.
|
7 | | (Source: P.A. 94-793, eff. 5-19-06.)
|
8 | | Section 20. The Illinois Municipal Code is amended by |
9 | | changing Section 8-11-2 as follows:
|
10 | | (65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2)
|
11 | | Sec. 8-11-2. The corporate authorities of any municipality |
12 | | may tax any or
all of the following occupations or privileges:
|
13 | | 1. (Blank).
|
14 | | 2. Persons engaged in the business of distributing, |
15 | | supplying,
furnishing, or selling gas for use or |
16 | | consumption within the corporate
limits of a municipality |
17 | | of 500,000 or fewer population, and not for resale,
at a |
18 | | rate not to exceed 5% of the gross receipts therefrom.
|
19 | | 2a. Persons engaged in the business of distributing, |
20 | | supplying,
furnishing, or selling gas for use or |
21 | | consumption within the corporate limits
of a municipality |
22 | | of over 500,000 population, and not for resale, at a rate
|
23 | | not to exceed 8% of the gross receipts therefrom. If |
24 | | imposed, this tax shall
be paid in monthly payments.
|
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1 | | 3. The privilege of using or consuming
electricity |
2 | | acquired in a purchase at retail and used or
consumed |
3 | | within the corporate limits of the municipality at
rates |
4 | | not to exceed the following maximum rates, calculated on
a |
5 | | monthly basis for each purchaser:
|
6 | | (i) For the first 2,000 kilowatt-hours used or |
7 | | consumed in a month; 0.61
cents per kilowatt-hour;
|
8 | | (ii) For the next 48,000 kilowatt-hours used or |
9 | | consumed in a month; 0.40
cents per kilowatt-hour;
|
10 | | (iii) For the next 50,000 kilowatt-hours used or |
11 | | consumed in a month;
0.36 cents per kilowatt-hour;
|
12 | | (iv) For the next 400,000 kilowatt-hours used or |
13 | | consumed in a month;
0.35 cents per kilowatt-hour;
|
14 | | (v) For the next 500,000 kilowatt-hours used or |
15 | | consumed in a month;
0.34 cents per kilowatt-hour;
|
16 | | (vi) For the next 2,000,000 kilowatt-hours used or |
17 | | consumed in a month;
0.32 cents per kilowatt-hour;
|
18 | | (vii) For the next 2,000,000 kilowatt-hours used |
19 | | or consumed in a month;
0.315 cents per kilowatt-hour;
|
20 | | (viii) For the next 5,000,000 kilowatt-hours used |
21 | | or consumed in a month;
0.31 cents per kilowatt-hour;
|
22 | | (ix) For the next 10,000,000 kilowatt-hours used |
23 | | or consumed in a month;
0.305 cents per kilowatt-hour; |
24 | | and
|
25 | | (x) For all electricity used or consumed in excess |
26 | | of 20,000,000
kilowatt-hours in a month, 0.30 cents per |
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1 | | kilowatt-hour.
|
2 | | If a municipality imposes a tax at rates lower than |
3 | | either the maximum
rates specified in this Section or the |
4 | | alternative maximum rates promulgated
by the Illinois |
5 | | Commerce Commission, as provided below, the tax rates shall
|
6 | | be imposed upon the kilowatt hour categories set forth |
7 | | above with the same
proportional relationship as that which |
8 | | exists among such maximum rates.
Notwithstanding the |
9 | | foregoing, until December 31, 2008, no municipality shall
|
10 | | establish rates that are in excess of rates reasonably |
11 | | calculated to produce
revenues that equal the maximum total |
12 | | revenues such municipality could have
received under the |
13 | | tax authorized by this subparagraph in the last full
|
14 | | calendar year prior to the effective date of Section 65 of |
15 | | this amendatory Act
of 1997; provided that this shall not |
16 | | be a limitation on the amount of tax
revenues actually |
17 | | collected by such municipality.
|
18 | | Upon the request of the corporate authorities
of a |
19 | | municipality, the Illinois Commerce Commission shall,
|
20 | | within 90 days after receipt of such request, promulgate
|
21 | | alternative rates for each of these kilowatt-hour |
22 | | categories
that will reflect, as closely as reasonably |
23 | | practical for that municipality,
the distribution of the |
24 | | tax among classes of purchasers as if the tax
were based on |
25 | | a uniform percentage of the purchase price of electricity.
|
26 | | A municipality that has adopted an ordinance imposing a tax |
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1 | | pursuant to
subparagraph 3 as it existed prior to the |
2 | | effective date of Section 65 of this
amendatory Act of 1997 |
3 | | may, rather than imposing the tax permitted by this
|
4 | | amendatory Act of 1997, continue to impose the tax pursuant |
5 | | to that ordinance
with respect to gross receipts received |
6 | | from residential
customers through July 31, 1999, and with |
7 | | respect to gross receipts from
any non-residential |
8 | | customer until the first bill issued to such customer for
|
9 | | delivery services in accordance with Section 16-104 of the |
10 | | Public Utilities Act
but in no case later than the last |
11 | | bill issued to such customer before
December 31, 2000. No |
12 | | ordinance imposing the tax permitted by this amendatory
Act |
13 | | of 1997 shall be applicable to any non-residential customer |
14 | | until the first
bill issued to such customer for delivery |
15 | | services in
accordance with Section 16-104 of the Public |
16 | | Utilities Act but in no case later
than the last bill |
17 | | issued to such non-residential customer
before December |
18 | | 31, 2000.
|
19 | | 4. Persons engaged in the business of distributing, |
20 | | supplying,
furnishing, or selling water for use or |
21 | | consumption within the corporate
limits of the |
22 | | municipality, and not for resale, at a rate not to exceed |
23 | | 5%
of the gross receipts therefrom.
|
24 | | None of the taxes authorized by this Section may be imposed |
25 | | with respect
to any transaction in interstate commerce or |
26 | | otherwise to the extent to
which the business or privilege may |
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1 | | not, under the constitution and statutes
of the United States, |
2 | | be made the subject of taxation by this State or any
political |
3 | | sub-division thereof; nor shall any persons engaged in the |
4 | | business
of distributing, supplying, furnishing, selling or |
5 | | transmitting gas, water,
or electricity, or using or consuming |
6 | | electricity acquired in a purchase at
retail, be subject to |
7 | | taxation under the provisions of this Section for those
|
8 | | transactions that are or may become subject to taxation under |
9 | | the provisions
of the "Municipal Retailers' Occupation Tax Act" |
10 | | authorized by Section 8-11-1;
nor shall any tax authorized by |
11 | | this Section be imposed upon any person engaged
in a business |
12 | | or on any privilege unless the tax is imposed in like manner |
13 | | and
at the same rate upon all persons engaged in businesses of |
14 | | the same class in
the municipality, whether privately or |
15 | | municipally owned or operated, or
exercising the same privilege |
16 | | within the municipality.
|
17 | | Any of the taxes enumerated in this Section may be in |
18 | | addition to the
payment of money, or value of products or |
19 | | services furnished to the
municipality by the taxpayer as |
20 | | compensation for the use of its streets,
alleys, or other |
21 | | public places, or installation and maintenance therein,
|
22 | | thereon or thereunder of poles, wires, pipes or other equipment |
23 | | used in the
operation of the taxpayer's business.
|
24 | | (a) If the corporate authorities of any home rule |
25 | | municipality have adopted
an ordinance that imposed a tax on |
26 | | public utility customers, between July 1,
1971, and October 1, |
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1 | | 1981, on the good faith belief that they were exercising
|
2 | | authority pursuant to Section 6 of Article VII of the 1970 |
3 | | Illinois
Constitution, that action of the corporate |
4 | | authorities shall be declared legal
and valid, notwithstanding |
5 | | a later decision of a judicial tribunal declaring
the ordinance |
6 | | invalid. No municipality shall be required to rebate, refund, |
7 | | or
issue credits for any taxes described in this paragraph, and |
8 | | those taxes shall
be deemed to have been levied and collected |
9 | | in accordance with the Constitution
and laws of this State.
|
10 | | (b) In any case in which (i) prior to October 19, 1979, the |
11 | | corporate
authorities of any municipality have adopted an |
12 | | ordinance imposing a tax
authorized by this Section (or by the |
13 | | predecessor provision of the "Revised
Cities and Villages Act") |
14 | | and have explicitly or in practice interpreted gross
receipts |
15 | | to include either charges added to customers' bills pursuant to |
16 | | the
provision of paragraph (a) of Section 36 of the Public |
17 | | Utilities Act or charges
added to customers' bills by taxpayers |
18 | | who are not subject to rate regulation
by the Illinois Commerce |
19 | | Commission for the purpose of recovering any of the
tax |
20 | | liabilities or other amounts specified in such paragraph (a) of |
21 | | Section 36
of that Act, and (ii) on or after October 19, 1979, |
22 | | a judicial tribunal has
construed gross receipts to exclude all |
23 | | or part of those charges, then neither
those municipality nor |
24 | | any taxpayer who paid the tax shall be required to
rebate, |
25 | | refund, or issue credits for any tax imposed or charge |
26 | | collected from
customers pursuant to the municipality's |
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1 | | interpretation prior to October 19,
1979. This paragraph |
2 | | reflects a legislative finding that it would be contrary
to the |
3 | | public interest to require a municipality or its taxpayers to |
4 | | refund
taxes or charges attributable to the municipality's more |
5 | | inclusive
interpretation of gross receipts prior to October 19, |
6 | | 1979, and is not
intended to prescribe or limit judicial |
7 | | construction of this Section. The
legislative finding set forth |
8 | | in this subsection does not apply to taxes
imposed after the |
9 | | effective date of this amendatory Act of 1995.
|
10 | | (c) The tax authorized by subparagraph 3 shall be
collected |
11 | | from the purchaser by the person maintaining a
place of |
12 | | business in this State who delivers the electricity
to the |
13 | | purchaser. This tax shall constitute a debt of the
purchaser to |
14 | | the person who delivers the electricity to the
purchaser and if |
15 | | unpaid, is recoverable in the same manner as
the original |
16 | | charge for delivering the electricity. Any tax
required to be |
17 | | collected pursuant to an ordinance authorized
by subparagraph 3 |
18 | | and any such tax collected by a person
delivering electricity |
19 | | shall constitute a debt owed to the
municipality by such person |
20 | | delivering the electricity, provided, that the
person |
21 | | delivering electricity shall be allowed credit for such tax |
22 | | related to
deliveries of electricity the charges for which are |
23 | | written off as
uncollectible, and provided further, that if |
24 | | such charges are thereafter
collected, the delivering supplier |
25 | | shall be obligated to remit such tax. For
purposes of this |
26 | | subsection (c), any partial payment not specifically
|
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1 | | identified by the purchaser shall be deemed to be for the |
2 | | delivery of
electricity. Persons delivering electricity shall |
3 | | collect the tax from the
purchaser by adding such tax to the |
4 | | gross charge for
delivering the electricity, in the manner |
5 | | prescribed by the
municipality. Persons delivering electricity |
6 | | shall also be
authorized to add to such gross charge an amount |
7 | | equal to 3%
of the tax to reimburse the person delivering
|
8 | | electricity for the expenses incurred in keeping records,
|
9 | | billing customers, preparing and filing returns, remitting the
|
10 | | tax and supplying data to the municipality upon request. If
the |
11 | | person delivering electricity fails to collect the tax
from the |
12 | | purchaser, then the purchaser shall be required to
pay the tax |
13 | | directly to the municipality in the manner
prescribed by the |
14 | | municipality. Persons delivering
electricity who file returns |
15 | | pursuant to this paragraph (c)
shall, at the time of filing |
16 | | such return, pay the municipality
the amount of the tax |
17 | | collected pursuant to subparagraph 3.
|
18 | | (d) For the purpose of the taxes enumerated in this |
19 | | Section:
|
20 | | "Gross receipts" means the consideration received for |
21 | | distributing, supplying,
furnishing or selling gas for use or |
22 | | consumption and not for resale, and the
consideration received |
23 | | for distributing, supplying, furnishing or selling
water for |
24 | | use or consumption and not for resale, and for all services
|
25 | | rendered in connection therewith valued in money, whether |
26 | | received in money
or otherwise, including cash, credit, |
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1 | | services and property of every kind
and material and for all |
2 | | services rendered therewith, and shall be
determined without |
3 | | any deduction on account of the cost of the service,
product or |
4 | | commodity supplied, the cost of materials used, labor or |
5 | | service
cost, or any other expenses whatsoever. "Gross |
6 | | receipts" shall not include
that portion of the consideration |
7 | | received for distributing, supplying,
furnishing, or selling |
8 | | gas or water to business enterprises described in
paragraph (e) |
9 | | or (e-5) of this Section to the extent and during the period in |
10 | | which the
exemption authorized by paragraph (e) or (e-5) is in |
11 | | effect or for school districts or
units of local government |
12 | | described in paragraph (f) during the period in which
the |
13 | | exemption authorized in paragraph (f) is in effect.
|
14 | | For utility bills issued on or after May 1, 1996, but |
15 | | before May 1, 1997,
and for receipts from those utility bills, |
16 | | "gross receipts" does not include
one-third of (i) amounts |
17 | | added to customers' bills under Section 9-222 of the
Public |
18 | | Utilities Act, or (ii) amounts added to customers' bills by |
19 | | taxpayers
who are not subject to rate regulation by the |
20 | | Illinois Commerce Commission for
the purpose of recovering any |
21 | | of the tax liabilities described in Section
9-222 of the Public |
22 | | Utilities Act. For utility bills issued on or after May 1,
|
23 | | 1997, but before May 1, 1998, and for receipts from those |
24 | | utility bills, "gross
receipts" does not include two-thirds of |
25 | | (i) amounts added to customers' bills
under Section 9-222 of |
26 | | the Public Utilities Act, or (ii) amount added to
customers' |
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1 | | bills by taxpayers who are not subject to rate regulation by |
2 | | the
Illinois Commerce Commission for the purpose of recovering |
3 | | any of the tax
liabilities described in Section 9-222 of the |
4 | | Public Utilities Act. For
utility bills issued on or after May |
5 | | 1, 1998, and for receipts from those
utility bills, "gross |
6 | | receipts" does not include (i) amounts added to
customers' |
7 | | bills under Section 9-222 of the Public Utilities Act, or (ii)
|
8 | | amounts added to customers' bills by taxpayers who are
not |
9 | | subject to rate regulation by the Illinois Commerce Commission |
10 | | for the
purpose of recovering any of the tax liabilities |
11 | | described in Section 9-222
of the Public Utilities Act.
|
12 | | For purposes of this Section "gross receipts" shall not |
13 | | include amounts
added to customers' bills under Section 9-221 |
14 | | of the Public Utilities Act.
This paragraph is not intended to |
15 | | nor does it make any change in the meaning
of "gross receipts" |
16 | | for the purposes of this Section, but is intended to
remove |
17 | | possible ambiguities, thereby confirming the existing meaning |
18 | | of
"gross receipts" prior to the effective date of this |
19 | | amendatory Act of 1995.
|
20 | | "Person" as used in this Section means any natural |
21 | | individual, firm,
trust, estate, partnership, association, |
22 | | joint stock company, joint
adventure, corporation, limited |
23 | | liability company, municipal corporation,
the State or any of |
24 | | its political subdivisions, any State university created
by |
25 | | statute, or a receiver, trustee, guardian or other |
26 | | representative appointed
by order of any court.
|
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1 | | "Person maintaining a place of business in this State"
|
2 | | shall mean any person having or maintaining within this State,
|
3 | | directly or by a subsidiary or other affiliate, an office,
|
4 | | generation facility, distribution facility, transmission
|
5 | | facility, sales office or other place of business, or any
|
6 | | employee, agent, or other representative operating within this
|
7 | | State under the authority of the person or its subsidiary or
|
8 | | other affiliate, irrespective of whether such place of
business |
9 | | or agent or other representative is located in this
State |
10 | | permanently or temporarily, or whether such person,
subsidiary |
11 | | or other affiliate is licensed or qualified to do
business in |
12 | | this State.
|
13 | | "Public utility" shall have the meaning ascribed to it in |
14 | | Section 3-105
of the Public Utilities Act and shall include |
15 | | alternative retail
electric suppliers as defined in Section |
16 | | 16-102 of that Act.
|
17 | | "Purchase at retail" shall mean any acquisition of
|
18 | | electricity by a purchaser for purposes of use or consumption,
|
19 | | and not for resale, but shall not include the use of
|
20 | | electricity by a public utility directly in the generation,
|
21 | | production, transmission, delivery or sale of electricity.
|
22 | | "Purchaser" shall mean any person who uses or consumes,
|
23 | | within the corporate limits of the municipality, electricity
|
24 | | acquired in a purchase at retail.
|
25 | | (e) Any municipality that imposes taxes upon public |
26 | | utilities or upon the
privilege of using or consuming |
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1 | | electricity pursuant to this Section whose
territory includes |
2 | | any part of an enterprise zone or federally designated
Foreign |
3 | | Trade Zone or Sub-Zone may, by a majority vote of its corporate
|
4 | | authorities, exempt from those taxes for a period not exceeding |
5 | | 20 years any
specified percentage of gross receipts of public |
6 | | utilities received from, or
electricity used or consumed by, |
7 | | business enterprises that:
|
8 | | (1) either (i) make investments that cause the creation |
9 | | of a minimum
of 200 full-time equivalent jobs in Illinois, |
10 | | (ii) make investments of at
least $175,000,000 that cause |
11 | | the creation of a minimum of 150 full-time
equivalent jobs |
12 | | in Illinois, or (iii) make investments that
cause the |
13 | | retention of a minimum of 1,000 full-time jobs in Illinois; |
14 | | and
|
15 | | (2) are either (i) located in an Enterprise Zone |
16 | | established pursuant to
the Illinois Enterprise Zone Act or |
17 | | (ii) Department of Commerce and
Economic Opportunity |
18 | | designated High Impact Businesses located in a federally
|
19 | | designated Foreign Trade Zone or Sub-Zone; and
|
20 | | (3) are certified by the Department of Commerce and |
21 | | Economic Opportunity as
complying with the requirements |
22 | | specified in clauses (1) and (2) of this
paragraph (e).
|
23 | | Upon adoption of the ordinance authorizing the exemption, |
24 | | the municipal
clerk shall transmit a copy of that ordinance to |
25 | | the Department of Commerce
and Economic Opportunity. The |
26 | | Department of Commerce and Economic Opportunity shall
|
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1 | | determine whether the business enterprises located in the |
2 | | municipality meet the
criteria prescribed in this paragraph. If |
3 | | the Department of Commerce and
Economic Opportunity determines |
4 | | that the business enterprises meet the criteria,
it shall grant |
5 | | certification. The Department of Commerce and Economic |
6 | | Opportunity
shall act upon certification requests within 30 |
7 | | days after receipt of the
ordinance.
|
8 | | Upon certification of the business enterprise by the |
9 | | Department of
Commerce and Economic Opportunity, the |
10 | | Department of Commerce and Economic Opportunity shall notify |
11 | | the Department of Revenue of the certification. The
Department |
12 | | of Revenue shall notify the public utilities of the exemption
|
13 | | status of the gross receipts received from, and the electricity |
14 | | used or
consumed by, the certified business enterprises. Such |
15 | | exemption status shall
be effective within 3 months after |
16 | | certification.
|
17 | | (e-5) Any municipality that imposes taxes upon public |
18 | | utilities or upon the
privilege of using or consuming |
19 | | electricity pursuant to this Section may, by ordinance, exempt |
20 | | from those taxes, for a period not exceeding 30 years, a
|
21 | | specified percentage not to exceed 10% of the gross receipts of |
22 | | public utilities received from, or
electricity used or consumed |
23 | | by, a qualified business enterprise. |
24 | | Upon adoption of the ordinance authorizing the reduction, |
25 | | the municipal
clerk shall transmit a copy of that ordinance to |
26 | | the Department of Commerce
and Economic Opportunity. The |
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1 | | Department of Commerce and Economic Opportunity shall
|
2 | | determine whether the business enterprise located in the |
3 | | municipality meets the
criteria prescribed in this subsection |
4 | | (e-5). If the Department of Commerce and
Economic Opportunity |
5 | | determines that the business enterprise is a qualified business |
6 | | enterprise,
it shall grant certification. The Department of |
7 | | Commerce and Economic Opportunity
shall act upon certification |
8 | | requests within 30 days after receipt of the
ordinance. |
9 | | Upon certification of the business enterprise by the |
10 | | Department of
Commerce and Economic Opportunity, the |
11 | | Department of Commerce and Economic Opportunity shall notify |
12 | | the Department of Revenue of the certification. The
Department |
13 | | of Revenue shall notify the public utilities of the reduction. |
14 | | The reduction shall
be effective within 3 months after |
15 | | certification by the Department of
Commerce and Economic |
16 | | Opportunity. |
17 | | The qualified business enterprise shall certify relocation |
18 | | of the 100 full-time equivalent jobs and creation of 100 |
19 | | full-time equivalent jobs to the Department of Commerce and |
20 | | Economic Opportunity within 48 months after the effective date |
21 | | of the ordinance. |
22 | | The Department of Commerce and Economic Opportunity shall |
23 | | have the power to promulgate rules and regulations to carry out |
24 | | the provisions of this subsection, including, but not limited |
25 | | to, rules authorizing the Department of Commerce and Economic |
26 | | Opportunity to suspend the exemption available to a qualified |
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1 | | business enterprise should the business enterprise fail to |
2 | | comply with the terms and conditions of the certification. |
3 | | As used in this subsection (e-5), a "qualified business |
4 | | enterprise" is a business enterprise that: |
5 | | (1) is engaged in agricultural processing; |
6 | | (2) pledges to make investments which cause the |
7 | | creation of a minimum of 100 full-time equivalent jobs and |
8 | | the retention of 100 full-time equivalent jobs in Illinois; |
9 | | and |
10 | | (3) is certified by the Department of Commerce and |
11 | | Economic Opportunity as
complying with the requirements |
12 | | specified in items (1) and (2) of this subsection. |
13 | | (f) A municipality that imposes taxes upon public utilities |
14 | | or upon the
privilege of using or consuming electricity under |
15 | | this Section and whose
territory includes part of another unit |
16 | | of local government or a school
district may by ordinance |
17 | | exempt the other unit of local government or school
district |
18 | | from those taxes.
|
19 | | (g) The amendment of this Section by Public Act 84-127 |
20 | | shall take precedence
over any other amendment of this Section |
21 | | by any other amendatory Act passed by
the 84th General Assembly |
22 | | before the effective date of Public Act 84-127.
|
23 | | (h) In any case in which, before July 1, 1992, a person |
24 | | engaged in
the business of transmitting messages through the |
25 | | use of mobile equipment,
such as cellular phones and paging |
26 | | systems, has determined the municipality
within which the gross |
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1 | | receipts from the business originated by reference to
the |
2 | | location of its transmitting or switching equipment, then (i) |
3 | | neither the
municipality to which tax was paid on that basis |
4 | | nor the taxpayer that paid tax
on that basis shall be required |
5 | | to rebate, refund, or issue credits for any
such tax or charge |
6 | | collected from customers to reimburse the taxpayer for the
tax |
7 | | and (ii) no municipality to which tax would have been paid with |
8 | | respect to
those gross receipts if the provisions of this |
9 | | amendatory Act of 1991 had been
in effect before July 1, 1992, |
10 | | shall have any claim against the taxpayer for
any amount of the |
11 | | tax.
|
12 | | (Source: P.A. 94-793, eff. 5-19-06.)
|
13 | | Section 25. The Public Utilities Act is amended by changing |
14 | | Sections 2-202, 9-221, and 9-222 and by adding Section 9-222.1B |
15 | | as follows:
|
16 | | (220 ILCS 5/2-202) (from Ch. 111 2/3, par. 2-202)
|
17 | | Sec. 2-202. Policy; Public Utility Fund; tax.
|
18 | | (a) It is declared to be the public policy of this State |
19 | | that
in order to maintain and foster the effective regulation |
20 | | of public
utilities under this Act in the interests of the |
21 | | People of the State of
Illinois and the public utilities as |
22 | | well, the public utilities subject
to regulation under this Act |
23 | | and which enjoy the privilege of operating
as public utilities |
24 | | in this State, shall bear the expense of
administering this Act |
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1 | | by means of a tax on such privilege measured by the
annual |
2 | | gross revenue of such public utilities in the manner provided |
3 | | in
this Section. For purposes of this Section, "expense of
|
4 | | administering this Act" includes any costs incident to studies, |
5 | | whether
made by the Commission or under contract entered into |
6 | | by the Commission,
concerning environmental pollution problems |
7 | | caused or contributed to by
public utilities and the means for |
8 | | eliminating or abating those
problems. Such proceeds shall be |
9 | | deposited in the Public Utility Fund in
the State treasury.
|
10 | | (b) All of the ordinary and contingent expenses of the
|
11 | | Commission incident to the administration of this Act shall be |
12 | | paid out
of the Public Utility Fund except the compensation of |
13 | | the members of the
Commission which shall be paid from the |
14 | | General Revenue Fund.
Notwithstanding other provisions of this |
15 | | Act to the contrary, the
ordinary and contingent expenses of |
16 | | the Commission incident to the
administration of the Illinois |
17 | | Commercial Transportation Law may be paid
from appropriations |
18 | | from the Public Utility Fund through the end of fiscal
year |
19 | | 1986.
|
20 | | (c) A tax is imposed upon each public utility subject to |
21 | | the
provisions of this Act equal to .08% of its gross revenue |
22 | | for each
calendar year commencing with the calendar year |
23 | | beginning January 1, 1982,
except that the Commission may, by |
24 | | rule, establish a different rate no
greater than 0.1%.
For |
25 | | purposes of this Section, "gross revenue" shall not include
|
26 | | revenue from the production, transmission, distribution, sale,
|
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1 | | delivery, or furnishing of electricity.
"Gross revenue" shall |
2 | | not include amounts paid by telecommunications retailers
under |
3 | | the Telecommunications Infrastructure Maintenance Fee Act. |
4 | | "Gross revenue" shall not include 10% of the consideration |
5 | | received from business
enterprises certified under Section |
6 | | 9-222.1B of the Public Utilities
Act, as amended, during the
|
7 | | period of time specified by the Department of Commerce and |
8 | | Economic Opportunity in the certification.
|
9 | | (d) Annual gross revenue returns shall be filed in |
10 | | accordance with
paragraph (1) or (2) of this subsection (d).
|
11 | | (1) Except as provided in paragraph (2) of this |
12 | | subsection (d), on
or before January 10 of each year each |
13 | | public utility
subject to the provisions of this Act shall |
14 | | file with the Commission an
estimated annual gross revenue |
15 | | return containing an estimate of the amount
of its gross |
16 | | revenue for the calendar year commencing January 1 of said
|
17 | | year and a statement of the amount of tax due for said |
18 | | calendar year on the
basis of that estimate. Public |
19 | | utilities may also file revised returns
containing updated |
20 | | estimates and updated amounts of tax due during the
|
21 | | calendar year. These revised returns, if filed, shall form |
22 | | the basis for
quarterly payments due during the remainder |
23 | | of the calendar year. In
addition, on or before March 31 of |
24 | | each year, each public
utility shall
file an amended return |
25 | | showing the actual amount of gross revenues shown by
the |
26 | | company's books and records as of December 31 of the |
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1 | | previous year.
Forms and instructions for such estimated, |
2 | | revised, and amended returns
shall be devised and supplied |
3 | | by the Commission.
|
4 | | (2) Beginning with returns due after January 1, 2002, |
5 | | the
requirements of paragraph (1) of
this subsection (d) |
6 | | shall not apply to any public utility in any calendar year
|
7 | | for which the total tax the public utility owes under this |
8 | | Section is less than
$10,000. For such public utilities |
9 | | with respect to such years,
the public
utility shall file |
10 | | with the Commission, on or before March 31
of the
following |
11 | | year, an annual gross revenue return for the year and a |
12 | | statement of
the amount of tax due for that year on the |
13 | | basis of such a return. Forms and
instructions for such |
14 | | returns and corrected returns shall be devised and
supplied |
15 | | by the Commission.
|
16 | | (e) All returns submitted to the Commission by a public |
17 | | utility as
provided in this subsection (e) or subsection (d) of |
18 | | this Section shall contain
or be verified by a written |
19 | | declaration by an appropriate officer of the public
utility |
20 | | that the return is made under the penalties of perjury. The |
21 | | Commission
may audit each such return submitted and may, under |
22 | | the provisions of Section
5-101 of this Act, take such measures |
23 | | as are necessary to ascertain the
correctness of the returns |
24 | | submitted. The Commission has the power to direct
the filing of |
25 | | a corrected return by any utility which has filed an incorrect
|
26 | | return and to direct the filing of a return by any utility |
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1 | | which has failed to
submit a return. A taxpayer's signing a |
2 | | fraudulent return under this Section
is perjury, as defined in |
3 | | Section 32-2 of the Criminal Code of 2012.
|
4 | | (f) (1) For all public utilities subject to paragraph (1) |
5 | | of
subsection (d), at least one quarter of the annual amount of |
6 | | tax due
under subsection (c) shall be paid to the Commission on |
7 | | or before the tenth day
of January, April, July, and October of |
8 | | the calendar year subject to tax. In
the event that an |
9 | | adjustment in the amount of tax due should be necessary as a
|
10 | | result of the filing of an amended or corrected return under |
11 | | subsection (d) or
subsection (e) of this Section, the amount of |
12 | | any deficiency shall be paid by
the public utility together |
13 | | with the amended or corrected return and the amount
of any |
14 | | excess shall, after the filing of a claim for credit by the |
15 | | public
utility, be returned to the public utility in the form |
16 | | of a credit memorandum
in the amount of such excess or be |
17 | | refunded to the public utility in accordance
with the |
18 | | provisions of subsection (k) of this Section. However, if such
|
19 | | deficiency or excess is less than $1, then the public utility |
20 | | need not pay the
deficiency and may not claim a credit.
|
21 | | (2) Any public utility subject to paragraph (2) of |
22 | | subsection (d)
shall pay the amount of tax due under subsection |
23 | | (c) on or before March
31 next following the end of the |
24 | | calendar year subject to tax. In the
event that an adjustment |
25 | | in the amount of tax due should be necessary as a
result of the |
26 | | filing of a corrected return under subsection (e), the amount
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1 | | of any deficiency shall be paid by the public utility at the |
2 | | time the
corrected return is filed. Any excess tax payment by |
3 | | the public utility shall
be returned to it after the filing of |
4 | | a claim for credit, in the form of a
credit memorandum in the |
5 | | amount of the excess. However, if such deficiency or
excess is |
6 | | less than $1, the public utility need not pay the deficiency |
7 | | and may
not claim a credit.
|
8 | | (g) Each installment or required payment of the tax imposed |
9 | | by
subsection (c) becomes delinquent at midnight of the date |
10 | | that it is due.
Failure to make a payment as required by this |
11 | | Section shall result in the
imposition of a late payment |
12 | | penalty, an underestimation penalty, or both,
as provided by |
13 | | this subsection. The late payment penalty shall be the
greater |
14 | | of:
|
15 | | (1) $25 for each month or portion of a month that the |
16 | | installment or
required payment is unpaid or
|
17 | | (2) an amount equal to the difference between what |
18 | | should have been paid
on the due date, based upon the most |
19 | | recently filed estimated, annual, or
amended return, and |
20 | | what was
actually paid, times 1%, for each month or portion |
21 | | of a
month that
the installment or required payment goes |
22 | | unpaid. This penalty may be
assessed as soon as the |
23 | | installment or required payment becomes delinquent.
|
24 | | The underestimation penalty shall apply to those public |
25 | | utilities
subject to paragraph (1) of subsection (d) and shall |
26 | | be calculated after
the filing of the amended return. It shall |
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1 | | be imposed if the amount actually
paid on any of the dates |
2 | | specified in subsection (f) is not equal to at least
one-fourth |
3 | | of the amount actually due for the year, and shall equal the |
4 | | greater
of:
|
5 | | (1) $25 for each month or portion of a month that the |
6 | | amount due is unpaid
or
|
7 | | (2) an amount equal to the difference between what |
8 | | should have been
paid, based on the amended return, and |
9 | | what was actually paid as of the
date specified in |
10 | | subsection (f), times a percentage equal to 1/12 of the
sum |
11 | | of 10% and the percentage most recently established by the |
12 | | Commission
for interest to be paid on customer deposits |
13 | | under 83 Ill. Adm. Code
280.70(e)(1), for each month or |
14 | | portion of a month that the amount due goes
unpaid, except |
15 | | that no underestimation penalty shall be assessed if the
|
16 | | amount actually paid on or before each of the dates |
17 | | specified in subsection
(f) was
based on an estimate of |
18 | | gross revenues at least equal to the actual gross
revenues |
19 | | for the previous year. The Commission may enforce the |
20 | | collection
of any delinquent installment or payment, or |
21 | | portion thereof by legal
action or in any other manner by |
22 | | which the collection of debts due the
State of Illinois may |
23 | | be enforced under the laws of this State. The
executive |
24 | | director or his designee may excuse the payment of an
|
25 | | assessed penalty or a portion of an assessed penalty if he |
26 | | determines that
enforced collection of the penalty as |
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1 | | assessed
would be unjust.
|
2 | | (h) All sums collected by the Commission under the |
3 | | provisions of
this Section shall be paid promptly after the |
4 | | receipt of the same, accompanied
by a detailed statement |
5 | | thereof, into the Public Utility Fund in the State
treasury.
|
6 | | (i) During the month of October of each odd-numbered year |
7 | | the
Commission shall:
|
8 | | (1) determine the amount of all moneys deposited in the |
9 | | Public Utility
Fund during the preceding fiscal biennium |
10 | | plus the balance, if any, in that
fund at the beginning of |
11 | | that biennium;
|
12 | | (2) determine the sum total of the following items: (A) |
13 | | all moneys
expended or obligated against appropriations |
14 | | made from the Public Utility
Fund during the preceding |
15 | | fiscal biennium, plus (B) the sum of the credit
memoranda |
16 | | then outstanding against the Public Utility Fund, if any; |
17 | | and
|
18 | | (3) determine the amount, if any, by which the sum |
19 | | determined as
provided in item (1) exceeds the amount |
20 | | determined as provided in item (2).
|
21 | | If the amount determined as provided in item (3) of this |
22 | | subsection exceeds
50% of the previous fiscal year's |
23 | | appropriation level, the Commission shall then compute the
|
24 | | proportionate amount, if
any, which (x) the tax paid hereunder |
25 | | by each utility during the preceding
biennium, and (y) the |
26 | | amount paid into the Public Utility Fund during the
preceding |
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1 | | biennium by the Department of Revenue pursuant to Sections 2-9 |
2 | | and
2-11
of the Electricity Excise Tax Law, bears to the |
3 | | difference between the amount
determined as
provided in item |
4 | | (3) of this subsection (i) and 50% of the previous fiscal |
5 | | year's appropriation level.
The
Commission
shall cause the |
6 | | proportionate amount determined with respect to payments
made |
7 | | under the Electricity Excise Tax Law to be transferred into the |
8 | | General
Revenue Fund in the State Treasury, and notify each
|
9 | | public utility that it may file during the 3 month period after |
10 | | the date of
notification a claim for credit for the |
11 | | proportionate amount
determined with respect to payments made |
12 | | hereunder by the public utility.
If the
proportionate amount is |
13 | | less than $10, no notification will be sent by the
Commission, |
14 | | and no right to a claim exists as to that amount. Upon the
|
15 | | filing of a claim for credit within the period provided, the |
16 | | Commission
shall issue a credit memorandum in such amount to |
17 | | such public utility. Any
claim for credit filed after the |
18 | | period provided for in this Section is void.
|
19 | | (j) Credit memoranda issued pursuant to subsection (f)
and |
20 | | credit memoranda issued after notification and filing pursuant |
21 | | to
subsection (i) may be applied for the 2 year period from the |
22 | | date of issuance,
against the payment of any amount due during |
23 | | that period under
the tax imposed by subsection (c), or, |
24 | | subject to reasonable rule of the
Commission including |
25 | | requirement of notification, may be assigned to any
other |
26 | | public utility subject to regulation under this Act. Any |
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1 | | application
of credit memoranda after the period provided for |
2 | | in this Section is void.
|
3 | | (k) The chairman or executive director may make refund of |
4 | | fees, taxes or
other charges whenever he shall determine that |
5 | | the person or public utility
will not be liable for payment of |
6 | | such fees, taxes or charges during the
next 24 months and he |
7 | | determines that the issuance of a credit memorandum
would be |
8 | | unjust.
|
9 | | (Source: P.A. 97-1150, eff. 1-25-13.)
|
10 | | (220 ILCS 5/9-221) (from Ch. 111 2/3, par. 9-221)
|
11 | | Sec. 9-221. Municipal utility taxes; recovery from |
12 | | customers. Whenever a municipality pursuant to Section 8-11-2 |
13 | | of the
Illinois Municipal Code, as heretofore and hereafter |
14 | | amended, imposes a
tax on any public utility pursuant to |
15 | | Section 8-11-2 of the
Illinois Municipal Code , such utility may |
16 | | charge its customers, other
than customers who are certified |
17 | | business enterprises under paragraph (e)
of Section 8-11-2 of |
18 | | the Illinois Municipal Code or are exempted from those
taxes |
19 | | under paragraph (f) of that Section, to the
extent of such |
20 | | exemption and during the period in which such exemption is
in |
21 | | effect, in addition to any rate authorized by this Act, an |
22 | | additional
charge equal to the sum of (1) an amount equal to |
23 | | such municipal tax, or
any part thereof (2) 3% of such tax, or |
24 | | any part thereof, as the case may
be, to cover costs of |
25 | | accounting, and (3) an amount equal to the increase
in taxes |
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1 | | and other payments to governmental bodies resulting from the
|
2 | | amount of such additional charge. Such utility shall file with |
3 | | the
Commission a true and correct copy of the municipal |
4 | | ordinance imposing such
tax; and also shall file with the |
5 | | Commission a supplemental schedule
applicable to such |
6 | | municipality which shall specify such additional charge
and |
7 | | which shall become effective upon filing without further |
8 | | notice. Such
additional charge shall be shown separately on the |
9 | | utility bill to each
customer. The Commission shall have power |
10 | | to investigate whether or not
such supplemental schedule |
11 | | correctly specifies such additional charge, but
shall have no |
12 | | power to suspend such supplemental schedule. If the
Commission |
13 | | finds, after a hearing, that such supplemental schedule does |
14 | | not
correctly specify such additional charge, it shall by order |
15 | | require a
refund to the appropriate customers of the excess, if |
16 | | any, with interest,
in such manner as it shall deem just and |
17 | | reasonable, and in and by such
order shall require the utility |
18 | | to file an amended supplemental schedule
corresponding to the |
19 | | finding and order of the Commission. A public utility may not |
20 | | impose a charge under this Section on any business enterprise |
21 | | certified under subsection (e) or (e-5) of Section 8-11-2 of |
22 | | the
Illinois Municipal Code, or on any entity that is exempt |
23 | | under subsection (f) of that Section, to the extent of the |
24 | | applicable exemption and during the period in which the |
25 | | exemption is
in effect.
|
26 | | (Source: P.A. 87-895; 88-132.)
|
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1 | | (220 ILCS 5/9-222) (from Ch. 111 2/3, par. 9-222)
|
2 | | Sec. 9-222.
Whenever a tax is imposed upon a public utility
|
3 | | engaged in the business of distributing, supplying,
|
4 | | furnishing, or selling gas for use or consumption pursuant to |
5 | | Section 2 of
the Gas Revenue Tax Act, or whenever a tax is
|
6 | | required to be collected by a delivering supplier pursuant to |
7 | | Section 2-7 of
the Electricity Excise Tax Act, or whenever a |
8 | | tax is imposed upon a public
utility pursuant to Section
2-202 |
9 | | of this Act, such utility may charge its customers, other than
|
10 | | customers who are high impact businesses under Section 5.5
of |
11 | | the Illinois Enterprise Zone Act, or certified business |
12 | | enterprises
under Section 9-222.1 of this Act, to the extent of |
13 | | such exemption and
during the period in which such exemption is |
14 | | in effect,
in addition to any rate authorized by this Act, an |
15 | | additional
charge equal to the total amount of such taxes. The |
16 | | exemption of this
Section relating to high impact businesses |
17 | | shall be subject to the
provisions of subsections (a), (b), and |
18 | | (b-5) of Section 5.5 of
the Illinois
Enterprise Zone Act. This |
19 | | requirement shall not
apply to taxes on invested capital |
20 | | imposed pursuant to the Messages Tax
Act, the Gas Revenue Tax |
21 | | Act and the Public Utilities Revenue Act.
Such utility shall |
22 | | file with the Commission
a supplemental schedule which shall |
23 | | specify such additional charge and
which shall become effective |
24 | | upon filing without further notice. Such
additional charge |
25 | | shall be shown separately on the utility bill to each
customer. |
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1 | | The Commission shall have the power to investigate whether or
|
2 | | not such supplemental schedule correctly specifies such |
3 | | additional charge,
but shall have no power to suspend such |
4 | | supplemental schedule. If the
Commission finds, after a |
5 | | hearing, that such supplemental schedule does not
correctly |
6 | | specify such additional charge, it shall by order require a
|
7 | | refund to the appropriate customers of the excess, if any, with |
8 | | interest,
in such manner as it shall deem just and reasonable, |
9 | | and in and by such
order shall require the utility to file an |
10 | | amended supplemental schedule
corresponding to the finding and |
11 | | order of the Commission.
Except with respect to taxes imposed |
12 | | on invested capital,
such tax liabilities shall be recovered |
13 | | from customers solely by means of
the additional charges |
14 | | authorized by this Section. A public utility may not impose a |
15 | | charge under this Section on any customers who are high impact |
16 | | businesses under Section 5.5
of the Illinois Enterprise Zone |
17 | | Act, or certified business enterprises
under Section 9-222.1 or |
18 | | 9-222.1B of this Act, to the extent of the applicable exemption |
19 | | and during the period in which the exemption is
in effect.
|
20 | | (Source: P.A. 91-914, eff. 7-7-00; 92-12, eff. 7-1-01.)
|
21 | | (220 ILCS 5/9-222.1B new) |
22 | | Sec. 9-222.1B. Agricultural processing. |
23 | | (a) All of the facilities of a qualified business |
24 | | enterprise shall be exempt from 10% of the additional charges |
25 | | added to the business enterprise's utility bills under Section |
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1 | | 9-222 of this Act, upon approval by the Department of Commerce |
2 | | and Economic Opportunity. |
3 | | (b) The Department of Commerce and Economic Opportunity |
4 | | shall determine the period during which the reduction under |
5 | | subsection (a) is in effect, which shall not exceed 30 years. |
6 | | (c) The Department of Commerce and Economic Opportunity |
7 | | shall have the power to promulgate rules and regulations to |
8 | | carry out the provisions of this Section, including, but not |
9 | | limited to, procedures for applying for the exemption |
10 | | authorized under this Section and rules authorizing the |
11 | | Department of Commerce and Economic Opportunity to suspend the |
12 | | exemption available to a qualified business enterprise should |
13 | | the business enterprise fail to comply with the terms and |
14 | | conditions of the certification. |
15 | | (d) The qualified business enterprise shall certify |
16 | | relocation of the 100 full-time equivalent jobs and creation of |
17 | | 100 full-time equivalent jobs to the Department of Commerce and |
18 | | Economic Opportunity within 48 months after its application is |
19 | | filed with the Department. |
20 | | (e) As used in this Section, a "qualified business |
21 | | enterprise" is a business enterprise that: |
22 | | (1) is engaged in agricultural processing; |
23 | | (2) pledges to make investments which cause the |
24 | | creation of a minimum of 100 full-time equivalent jobs and |
25 | | the retention of 100 full-time equivalent jobs in Illinois; |
26 | | and |