Full Text of SB3285 097th General Assembly
SB3285 97TH GENERAL ASSEMBLY |
| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 SB3285 Introduced 2/7/2012, by Sen. James F. Clayborne, Jr. SYNOPSIS AS INTRODUCED: |
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35 ILCS 173/5-10 |
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35 ILCS 615/2 | from Ch. 120, par. 467.17 |
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Amends the Gas Use Tax Law. Provides that no tax shall be imposed under the Act on or after January 1, 2013. Amends the Gas Revenue Tax Act. Provides that the occupation tax imposed under the Act shall not be imposed on or after January 1, 2013. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | | SB3285 | | LRB097 20027 HLH 65338 b |
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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 5-10 as follows:
| 6 | | (35 ILCS 173/5-10)
| 7 | | Sec. 5-10. Imposition of tax. Beginning October 1, 2003, | 8 | | and until January 1, 2013, a tax is imposed
upon the privilege | 9 | | of
using in
this State gas obtained in a purchase of | 10 | | out-of-state gas
at the rate of 2.4 cents per therm or 5%
of | 11 | | the
purchase price for the billing period, whichever is the | 12 | | lower rate.
Such tax rate shall be referred to as the | 13 | | "self-assessing purchaser tax rate".
Beginning
with bills | 14 | | issued by delivering suppliers on and after October 1, 2003,
| 15 | | purchasers
may elect
an alternative tax rate of 2.4 cents per | 16 | | therm to be paid under the provisions
of Section 5-15 of this | 17 | | Law to a delivering supplier maintaining a place of
business in | 18 | | this
State. Such
tax rate shall be referred to as the | 19 | | "alternate tax rate". The tax imposed
under this Section
shall | 20 | | not apply to gas used by business enterprises certified under
| 21 | | Section 9-222.1 of the
Public Utilities Act, as amended, to the | 22 | | extent of such exemption and during
the
period of
time | 23 | | specified by the Department of Commerce and Economic |
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| 1 | | Opportunity.
| 2 | | (Source: P.A. 93-31, eff. 10-1-03; 94-793, eff. 5-19-06.)
| 3 | | Section 10. The Gas Revenue Tax Act is amended by changing | 4 | | Section 2 as follows:
| 5 | | (35 ILCS 615/2) (from Ch. 120, par. 467.17)
| 6 | | Sec. 2.
A tax is imposed upon persons engaged in the | 7 | | business of
distributing, supplying, furnishing or selling gas | 8 | | to persons for use or
consumption and not for resale at the | 9 | | rate of 2.4 cents per therm of all
gas which is so distributed, | 10 | | supplied, furnished, sold or
transported to or for each | 11 | | customer in
the course of such business, or 5% of the gross | 12 | | receipts
received from each customer from
such business, | 13 | | whichever is the lower rate as applied to each customer
for | 14 | | that customer's billing period, provided that any change in | 15 | | rate
imposed by this amendatory
Act of 1985 shall become | 16 | | effective only with bills having a meter reading
date on or | 17 | | after January 1, 1986. However, such
taxes are not imposed with
| 18 | | respect to any business in interstate commerce, or otherwise to | 19 | | the extent
to which such business may not, under the | 20 | | Constitution and statutes of the
United States, be made the | 21 | | subject of taxation by this State.
| 22 | | Nothing in this amendatory Act of 1985 shall impose a tax | 23 | | with respect
to any transaction with respect to which no tax | 24 | | was imposed immediately
preceding the
effective date of this |
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| 1 | | amendatory Act of 1985.
| 2 | | Beginning with bills issued to customers on and after | 3 | | October 1, 2003, no
tax shall be
imposed under this Act on | 4 | | transactions with customers who incur a tax liability
under the
| 5 | | Gas Use Tax Law.
| 6 | | No
tax shall be
imposed under this Section on or after | 7 | | January 1, 2013. | 8 | | (Source: P.A. 93-31, eff. 10-1-03.)
| 9 | | Section 99. Effective date. This Act takes effect upon | 10 | | becoming law.
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