Full Text of HB4480 100th General Assembly
HB4480 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 HB4480 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: |
| 35 ILCS 505/2a | from Ch. 120, par. 418a |
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Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed upon the importation or receipt of aviation fuels and kerosene at the Chicago Rockford International Airport.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing | 5 | | Section 2a as follows:
| 6 | | (35 ILCS 505/2a) (from Ch. 120, par. 418a)
| 7 | | Sec. 2a.
Except as hereinafter provided, on and after | 8 | | January 1,
1990 and before January 1, 2025, 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.
| 11 | | 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.
| 14 | | 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
| 21 | | 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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| 1 | | 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
| 7 | | 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 aviation fuels and kerosene at the | 10 | | Chicago Rockford International Airport. In
addition, no such | 11 | | tax shall be imposed upon the importation or receipt of
diesel | 12 | | fuel or liquefied natural gas sold to or used by a rail carrier | 13 | | registered pursuant to
Section 18c-7201 of the
Illinois Vehicle | 14 | | Code or otherwise recognized by the Illinois Commerce
| 15 | | Commission as a rail carrier, to the extent used directly in | 16 | | railroad
operations. In addition,
no such tax shall be imposed | 17 | | when the sale is made with delivery to a purchaser
outside this | 18 | | State or when the sale is made to a person holding a valid | 19 | | license
as a receiver. In addition, no tax shall be imposed | 20 | | upon diesel fuel or liquefied natural gas consumed
or used in | 21 | | the operation of ships, barges, or vessels,
that are used | 22 | | primarily in or for the transportation of property in | 23 | | interstate
commerce for hire on rivers bordering on this State, | 24 | | if the diesel fuel or liquefied natural gas is
delivered by a | 25 | | licensed receiver to the purchaser's barge, ship, or vessel
| 26 | | while it is afloat upon that bordering river. A specific |
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| 1 | | notation thereof
shall be made on the invoices or sales slips | 2 | | covering each sale.
| 3 | | (Source: P.A. 100-9, eff. 7-1-17.)
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