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| [ Senate Amendment 001 ] |
90_SB1705ham001
LRB9008944PTdvam01
1 AMENDMENT TO SENATE BILL 1705
2 AMENDMENT NO. . Amend Senate Bill 1705 by replacing
3 the title with the following:
4 "AN ACT regarding taxation."; and
5 by inserting below Section 5 the following:
6 "Section 6. The Use Tax Act is amended by changing
7 Section 12 as follows:
8 (35 ILCS 105/12) (from Ch. 120, par. 439.12)
9 Sec. 12. Applicability of Retailers' Occupation Tax Act
10 and Uniform Penalty and Interest Act. All of the provisions
11 of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2a, 2b,
12 2c, 3, 4 (except that the time limitation provisions shall
13 run from the date when the tax is due rather than from the
14 date when gross receipts are received), 5 (except that the
15 time limitation provisions on the issuance of notices of tax
16 liability shall run from the date when the tax is due rather
17 than from the date when gross receipts are received and
18 except that in the case of a failure to file a return
19 required by this Act, no notice of tax liability shall be
20 issued on and after each July 1 and January 1 covering tax
21 due with that return during any month or period more than 6
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1 years before that July 1 or January 1, respectively), 5a, 5b,
2 5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of
3 the Retailers' Occupation Tax Act and Section 3-7 of the
4 Uniform Penalty and Interest Act, which are not inconsistent
5 with this Act, shall apply, as far as practicable, to the
6 subject matter of this Act to the same extent as if such
7 provisions were included herein.
8 (Source: P.A. 90-42, eff. 1-1-98.)
9 Section 7. The Service Use Tax Act is amended by
10 changing Section 12 as follows:
11 (35 ILCS 110/12) (from Ch. 120, par. 439.42)
12 Sec. 12. Applicability of Retailers' Occupation Tax Act
13 and Uniform Penalty and Interest Act. All of the provisions
14 of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2a, 2b,
15 2c, 3 (except as to the disposition by the Department of the
16 money collected under this Act), 4 (except that the time
17 limitation provisions shall run from the date when gross
18 receipts are received), 5 (except that the time limitation
19 provisions on the issuance of notices of tax liability shall
20 run from the date when the tax is due rather than from the
21 date when gross receipts are received and except that in the
22 case of a failure to file a return required by this Act, no
23 notice of tax liability shall be issued on and after July 1
24 and January 1 covering tax due with that return during any
25 month or period more than 6 years before that July 1 or
26 January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k,
27 5l, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
28 Act which are not inconsistent with this Act, and Section 3-7
29 of the Uniform Penalty and Interest Act, shall apply, as far
30 as practicable, to the subject matter of this Act to the same
31 extent as if such provisions were included herein.
32 (Source: P.A. 90-42, eff. 1-1-98.)
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1 Section 8. The Service Occupation Tax Act is amended by
2 changing Section 12 as follows:
3 (35 ILCS 115/12) (from Ch. 120, par. 439.112)
4 Sec. 12. All of the provisions of Sections 1d, 1e, 1f,
5 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2a, 2b, 2c, 3 (except as to the
6 disposition by the Department of the tax collected under this
7 Act), 4 (except that the time limitation provisions shall run
8 from the date when the tax is due rather than from the date
9 when gross receipts are received), 5 (except that the time
10 limitation provisions on the issuance of notices of tax
11 liability shall run from the date when the tax is due rather
12 than from the date when gross receipts are received), 5a, 5b,
13 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of the
14 "Retailers' Occupation Tax Act" which are not inconsistent
15 with this Act, and Section 3-7 of the Uniform Penalty and
16 Interest Act shall apply, as far as practicable, to the
17 subject matter of this Act to the same extent as if such
18 provisions were included herein.
19 (Source: P.A. 90-42, eff. 1-1-98.)
20 Section 9. The Retailers' Occupation Tax Act is amended
21 by adding Section 1o as follows:
22 (35 ILCS 120/1o new)
23 Sec. 1o. Aircraft support center exemption.
24 (a) For the purposes of this Act, "aircraft support
25 center" means a support center operated by a carrier for hire
26 that is used primarily for the maintenance, rebuilding, or
27 repair of aircraft, aircraft parts, and auxiliary equipment,
28 and which carrier:
29 (1) will make an investment of $30,000,000 or more
30 at a federal Air Force Base located in this State;
31 (2) will cause the creation of at least 750
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1 full-time jobs at a joint use military and civilian
2 airport at that federal Air Force Base;
3 (3) enters into a legally binding agreement with the
4 Department of Commerce and Community Affairs to comply
5 with paragraphs (1) and (2) within a time period
6 specified in the rules and regulations promulgated by the
7 Department of Commerce and Community Affairs pursuant to
8 this subsection; and
9 (4) is certified by the Department of Commerce and
10 Community Affairs to be in compliance with paragraphs
11 (1), (2), and (3).
12 Any aircraft support center applying for an exemption stated
13 in this Section shall make application to the Department of
14 Commerce and Community Affairs in such form and providing
15 such information as may be prescribed by that Department. The
16 Department of Commerce and Community Affairs shall determine
17 whether the aircraft support center meets the criteria
18 prescribed in this subsection. If the Department of Commerce
19 and Community Affairs determines that the aircraft support
20 center meets the criteria, it shall issue a certificate of
21 eligibility for exemption in the form prescribed by the
22 Department of Revenue to the carrier operating the aircraft
23 support center. The Department of Commerce and Community
24 Affairs shall act upon certification request within 60 days
25 after receipt of application and shall file with the
26 Department of Revenue a copy of each certificate of
27 eligibility for exemption.
28 The Department of Commerce and Community Affairs shall
29 promulgate rules and regulations to carry out the provisions
30 of this subsection and to require that any business operating
31 an aircraft support center that is granted a tax exemption
32 pay the exempted tax to the Department of Revenue if the
33 business fails to comply with the terms and conditions of the
34 certification and pay all penalties and interest on that
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1 exempted tax as determined by the Department of Revenue.
2 The certificate of eligibility for exemption shall be
3 presented by the carrier operating an aircraft support center
4 to its supplier when making the initial purchase of items for
5 which an exemption is granted by this Section together with a
6 certification by the business that the items are exempt from
7 taxation under this Act. The exempt status, if any, of each
8 subsequent purchase shall be indicated on the face of the
9 purchase order.
10 (b) Subject to the provisions of this subsection, jet
11 fuel and petroleum products used or consumed by any aircraft
12 support center directly in the process of maintaining,
13 rebuilding, or repairing aircraft is exempt from the tax
14 imposed by this Act. The Department of Revenue shall
15 promulgate any rules necessary to further define the items
16 eligible for exemption.
17 (c) This Section is exempt from the provisions of
18 Section 2-70.".