Full Text of SB0046 100th General Assembly
SB0046 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB0046 Introduced 1/11/2017, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED: | | |
Amends the Gas Use Tax Law. Makes a technical change in a Section
concerning self-assessing purchasers.
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| | 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 Gas Use Tax Law is amended by changing | 5 | | Section 5-25 as follows:
| 6 | | (35 ILCS 173/5-25)
| 7 | | Sec. 5-25. Self-assessing purchaser; direct return and | 8 | | payment of tax. Except for
purchasers who
have chosen the
the | 9 | | alternate tax rate to be paid to a delivering supplier
| 10 | | maintaining a place
of business in this State,
the tax imposed | 11 | | in Section 5-10 of
this
Law shall be
paid to the
Department | 12 | | directly by each self-assessing purchaser who is subject to the | 13 | | tax
imposed by
this
Law. Each self-assessing purchaser shall, | 14 | | on or before the 15th day of each
month, make a
return to the
| 15 | | Department for the preceding calendar month, stating the | 16 | | following:
| 17 | | (1) His or her name and principal address.
| 18 | | (2) The total number of therms used by him or her | 19 | | during the preceding
calendar month and upon the basis of | 20 | | which the tax is imposed.
| 21 | | (3) The purchase price of gas used by him or her during | 22 | | the preceding
calendar month and upon the basis of which | 23 | | the tax is imposed.
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| 1 | | (4) Amount of tax (computed upon items 2 and 3).
| 2 | | (5) Such other reasonable information as the | 3 | | Department may require.
| 4 | | In making such return, the self-assessing purchaser may use | 5 | | any reasonable
method to
derive
reportable "therms" and | 6 | | "purchase price" from his or her billing and payment
records.
| 7 | | If the average monthly liability of the self-assessing | 8 | | purchaser to the
Department does
not
exceed $100, the | 9 | | Department may authorize his or her returns to be filed on a
| 10 | | quarter-annual basis, with the return for January, February, | 11 | | and March of a
given year
being due
by April 30 of such year; | 12 | | with the return for April, May, and June of a given
year being
| 13 | | due by July 31 of such year; with the return for July, August, | 14 | | and September of
a given
year being due by October 31 of such | 15 | | year; and with the return for October,
November,
and December | 16 | | of a given year being due by January 31 of the following year.
| 17 | | If the average monthly liability of the self-assessing | 18 | | purchaser to the
Department does
not
exceed $20, the Department | 19 | | may authorize his or her returns to be filed on a
annual basis,
| 20 | | with the return for a given year being due by January 31 of the | 21 | | following year.
| 22 | | Such quarter-annual and annual returns, as to form and | 23 | | substance, shall
be subject
to the same requirements as monthly | 24 | | returns.
| 25 | | Notwithstanding any other provision in this Law concerning | 26 | | the time
within which
a self-assessing purchaser may file his |
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| 1 | | or her return, in the case of any such
self-assessing purchaser | 2 | | who
ceases to
engage in a kind of business which makes him or | 3 | | her responsible for filing
returns under
this Law, such person | 4 | | shall file a final return under this Law with the
Department | 5 | | not more
than one month after discontinuing such business.
| 6 | | Each self-assessing purchaser whose average monthly | 7 | | liability to the
Department under
this Law
was $10,000 or more | 8 | | during the preceding calendar year, excluding the month of
| 9 | | highest
liability and the month of lowest liability in such | 10 | | calendar year, and who is
not operated
by a unit of local | 11 | | government, shall make estimated payments to the Department
on | 12 | | or
before the 7th, 15th, 22nd, and last day of the month during | 13 | | which tax
liability
to the
Department is incurred in an amount | 14 | | not less than the lower of either 22.5% of
such
person's actual | 15 | | tax liability for the month or 25% of such person's actual tax
| 16 | | liability for the
same calendar month of the preceding year. | 17 | | The amount of such quarter-monthly
payments shall be credited | 18 | | against the final tax liability of the
self-assessing | 19 | | purchaser's
return for that
month. Any outstanding credit, | 20 | | approved by the Department, arising from the
self-assessing | 21 | | purchaser's
overpayment of his or her final tax liability for | 22 | | any month may be applied to
reduce the
amount of any subsequent | 23 | | quarter-monthly payment or credited against the final
tax
| 24 | | liability of such self-assessing purchaser's return for any | 25 | | subsequent month.
If any
quarter-monthly
payment is not paid at | 26 | | the time or in the amount required by this Section, such
person
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| 1 | | shall be liable for penalty and interest on the difference | 2 | | between the minimum
amount
due as a payment and the amount of | 3 | | such payment actually and timely paid,
except
insofar as such | 4 | | person has previously made payments for that month to the
| 5 | | Department in
excess of the minimum payments previously due.
| 6 | | The self-assessing purchaser making the return provided | 7 | | for in this Section
shall, at
the time of
making such return, | 8 | | pay to the Department the amount of tax imposed by this
Law.
| 9 | | All
moneys received by the Department under this Law shall be | 10 | | paid into the General
Revenue Fund in the State treasury.
| 11 | | (Source: P.A. 93-31, eff. 10-1-03.)
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