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90_SB1717
65 ILCS 5/8-11-2 from Ch. 24, par. 8-11-2
Amends the Illinois Municipal Code. Provides that a
municipality may tax the privilege of using or consuming
electricity acquired in a purchase at retail and used or
consumed within the corporate limits of the municipality (i)
at a rate of up to .32 cents per kilowatt-hour or (ii) in the
case of a self-assessing purchaser, at a rate not to exceed
5% of the self-assessing purchaser's purchase price for all
electricity distributed, supplied, furnished, sold,
transmitted, and delivered to the self-assessing purchaser
for use within the corporate limits of the municipality in a
month (now at a rate not to exceed 5% of the gross receipts
from the sale of electricity). Provides that a
self-assessing purchaser may register and pay the tax
directly to the municipality. Provides for collection of the
tax. Makes other changes. Effective August 1, 1998.
LRB9008846KDksA
LRB9008846KDksA
1 AN ACT to amend the Illinois Municipal Code by changing
2 Section 8-11-2.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 changing Section 8-11-2 as follows:
7 (65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2)
8 Sec. 8-11-2. The corporate authorities of any
9 municipality may tax any or all of the following occupations
10 or privileges:
11 1. Persons engaged in the business of transmitting
12 messages by means of electricity or radio magnetic waves,
13 or fiber optics, at a rate not to exceed 5% of the gross
14 receipts from that business originating within the
15 corporate limits of the municipality.
16 2. Persons engaged in the business of distributing,
17 supplying, furnishing, or selling gas for use or
18 consumption within the corporate limits of a municipality
19 of 500,000 or fewer population, and not for resale, at a
20 rate not to exceed 5% of the gross receipts therefrom.
21 2a. Persons engaged in the business of
22 distributing, supplying, furnishing, or selling gas for
23 use or consumption within the corporate limits of a
24 municipality of over 500,000 population, and not for
25 resale, at a rate not to exceed 8% of the gross receipts
26 therefrom. If imposed, this tax shall be paid in monthly
27 payments.
28 3. The privilege of using or consuming electricity
29 acquired in a purchase at retail and used or consumed
30 within the corporate limits of any municipality at a rate
31 of up to .32 cents per kilowatt-hour delivered to a
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1 purchaser. Instead of the forgoing rate, the tax is
2 imposed on a self-assessing purchaser at a rate not to
3 exceed 5% of the self-assessing purchaser's purchase
4 price for all electricity distributed, supplied,
5 furnished, sold, transmitted, and delivered to the
6 self-assessing purchaser for use within the corporate
7 limits of the municipality in a month. The privilege of
8 using or consuming electricity acquired in a purchase at
9 retail and used or consumed within the corporate limits
10 of the municipality at rates not to exceed the following
11 maximum rates, calculated on a monthly basis for each
12 purchaser:
13 (i) For the first 2,000 kilowatt-hours used or
14 consumed in a month; 0.61 cents per kilowatt-hour;
15 (ii) For the next 48,000 kilowatt-hours used or
16 consumed in a month; 0.40 cents per kilowatt-hour;
17 (iii) For the next 50,000 kilowatt-hours used or
18 consumed in a month; 0.36 cents per kilowatt-hour;
19 (iv) For the next 400,000 kilowatt-hours used or
20 consumed in a month; 0.35 cents per kilowatt-hour;
21 (v) For the next 500,000 kilowatt-hours used or
22 consumed in a month; 0.34 cents per kilowatt-hour;
23 (vi) For the next 2,000,000 kilowatt-hours used or
24 consumed in a month; 0.32 cents per kilowatt-hour;
25 (vii) For the next 2,000,000 kilowatt-hours used or
26 consumed in a month; 0.315 cents per kilowatt-hour;
27 (viii) For the next 5,000,000 kilowatt-hours used
28 or consumed in a month; 0.31 cents per kilowatt-hour;
29 (ix) For the next 10,000,000 kilowatt-hours used or
30 consumed in a month; 0.305 cents per kilowatt-hour; and
31 (x) For all electricity used or consumed in excess
32 of 20,000,000 kilowatt-hours in a month, 0.30 cents per
33 kilowatt-hour.
34 If a municipality imposes a tax at rates lower than
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1 either the maximum rates specified in this Section or the
2 alternative maximum rates promulgated by the Illinois
3 Commerce Commission, as provided below, the tax rates
4 shall be imposed upon the kilowatt hour categories set
5 forth above with the same proportional relationship as
6 that which exists among such maximum rates.
7 Notwithstanding the foregoing, until December 31, 2008,
8 no municipality shall establish rates that are in excess
9 of rates reasonably calculated to produce revenues that
10 equal the maximum total revenues such municipality could
11 have received under the tax authorized by this
12 subparagraph in the last full calendar year prior to the
13 effective date of Section 65 of this amendatory Act of
14 1997; provided that this shall not be a limitation on the
15 amount of tax revenues actually collected by such
16 municipality.
17 Upon the request of the corporate authorities of a
18 municipality, the Illinois Commerce Commission shall,
19 within 90 days after receipt of such request, promulgate
20 alternative rates for each of these kilowatt-hour
21 categories that will reflect, as closely as reasonably
22 practical for that municipality, the distribution of the
23 tax among classes of purchasers as if the tax were based
24 on a uniform percentage of the purchase price of
25 electricity. A municipality that has adopted an
26 ordinance imposing a tax pursuant to subparagraph 3 as it
27 existed prior to the effective date of Section 65 of this
28 amendatory Act of 1997 may, rather than imposing the tax
29 permitted by this amendatory Act of 1997, continue to
30 impose the tax pursuant to that ordinance with respect to
31 gross receipts received from residential customers
32 through July 31, 1999, and with respect to gross receipts
33 from any non-residential customer until the first bill
34 issued to such customer for delivery services in
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1 accordance with Section 16-104 of the Public Utilities
2 Act but in no case later than the last bill issued to
3 such customer before December 31, 2000. No ordinance
4 imposing the tax permitted by this amendatory Act of 1997
5 shall be applicable to any non-residential customer until
6 the first bill issued to such customer for delivery
7 services in accordance with Section 16-104 of the Public
8 Utilities Act but in no case later than the last bill
9 issued to such non-residential customer before December
10 31, 2000.
11 4. Persons engaged in the business of distributing,
12 supplying, furnishing, or selling water for use or
13 consumption within the corporate limits of the
14 municipality, and not for resale, at a rate not to exceed
15 5% of the gross receipts therefrom.
16 None of the taxes authorized by this Section may be
17 imposed with respect to any transaction in interstate
18 commerce or otherwise to the extent to which the business or
19 privilege may not, under the constitution and statutes of the
20 United States, be made the subject of taxation by this State
21 or any political sub-division thereof; nor shall any persons
22 engaged in the business of distributing, supplying,
23 furnishing, selling or transmitting gas, water, or
24 electricity, or engaged in the business of transmitting
25 messages, or using or consuming electricity acquired in a
26 purchase at retail, be subject to taxation under the
27 provisions of this Section for those transactions that are or
28 may become subject to taxation under the provisions of the
29 "Municipal Retailers' Occupation Tax Act" authorized by
30 Section 8-11-1; nor shall any tax authorized by this Section
31 be imposed upon any person engaged in a business or on any
32 privilege unless the tax is imposed in like manner and at the
33 same rate upon all persons engaged in businesses of the same
34 class in the municipality, whether privately or municipally
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1 owned or operated, or exercising the same privilege within
2 the municipality.
3 Any of the taxes enumerated in this Section may be in
4 addition to the payment of money, or value of products or
5 services furnished to the municipality by the taxpayer as
6 compensation for the use of its streets, alleys, or other
7 public places, or installation and maintenance therein,
8 thereon or thereunder of poles, wires, pipes or other
9 equipment used in the operation of the taxpayer's business.
10 (a) If the corporate authorities of any home rule
11 municipality have adopted an ordinance that imposed a tax on
12 public utility customers, between July 1, 1971, and October
13 1, 1981, on the good faith belief that they were exercising
14 authority pursuant to Section 6 of Article VII of the 1970
15 Illinois Constitution, that action of the corporate
16 authorities shall be declared legal and valid,
17 notwithstanding a later decision of a judicial tribunal
18 declaring the ordinance invalid. No municipality shall be
19 required to rebate, refund, or issue credits for any taxes
20 described in this paragraph, and those taxes shall be deemed
21 to have been levied and collected in accordance with the
22 Constitution and laws of this State.
23 (b) In any case in which (i) prior to October 19, 1979,
24 the corporate authorities of any municipality have adopted an
25 ordinance imposing a tax authorized by this Section (or by
26 the predecessor provision of the "Revised Cities and Villages
27 Act") and have explicitly or in practice interpreted gross
28 receipts to include either charges added to customers' bills
29 pursuant to the provision of paragraph (a) of Section 36 of
30 the Public Utilities Act or charges added to customers' bills
31 by taxpayers who are not subject to rate regulation by the
32 Illinois Commerce Commission for the purpose of recovering
33 any of the tax liabilities or other amounts specified in such
34 paragraph (a) of Section 36 of that Act, and (ii) on or after
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1 October 19, 1979, a judicial tribunal has construed gross
2 receipts to exclude all or part of those charges, then
3 neither those municipality nor any taxpayer who paid the tax
4 shall be required to rebate, refund, or issue credits for any
5 tax imposed or charge collected from customers pursuant to
6 the municipality's interpretation prior to October 19, 1979.
7 This paragraph reflects a legislative finding that it would
8 be contrary to the public interest to require a municipality
9 or its taxpayers to refund taxes or charges attributable to
10 the municipality's more inclusive interpretation of gross
11 receipts prior to October 19, 1979, and is not intended to
12 prescribe or limit judicial construction of this Section. The
13 legislative finding set forth in this subsection does not
14 apply to taxes imposed after the effective date of this
15 amendatory Act of 1995.
16 (c) The tax authorized by subparagraph 3 shall be
17 collected from the purchaser by a delivering supplier the
18 person maintaining a place of business in the municipality
19 this State who delivers the electricity to the purchaser.
20 This tax shall constitute a debt of the purchaser to the
21 supplier person who delivers the electricity to the purchaser
22 and if unpaid, is recoverable in the same manner as the
23 original charge for distributing, supplying, furnishing,
24 selling, or transmitting delivering the electricity. Any tax
25 required to be collected pursuant to an ordinance authorized
26 by subparagraph 3 and any such tax collected by a supplier
27 person delivering electricity shall constitute a debt owed to
28 the municipality by the supplier such person delivering the
29 electricity. Suppliers delivering electricity shall collect
30 the tax from the purchaser by adding the tax to the gross
31 charge for distributing, supplying, furnishing, selling, or
32 transmitting the electricity, provided, that the person
33 delivering electricity shall be allowed credit for such tax
34 related to deliveries of electricity the charges for which
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1 are written off as uncollectible, and provided further, that
2 if such charges are thereafter collected, the delivering
3 supplier shall be obligated to remit such tax. For purposes
4 of this subsection (c), any partial payment not specifically
5 identified by the purchaser shall be deemed to be for the
6 delivery of electricity. Persons delivering electricity shall
7 collect the tax from the purchaser by adding such tax to the
8 gross charge for delivering the electricity, in the manner
9 prescribed by the municipality. Suppliers Persons delivering
10 electricity shall also be authorized to add to such gross
11 charge an amount equal to 3% of the tax to reimburse the
12 supplier person delivering electricity for the expenses
13 incurred in keeping records, billing customers, preparing and
14 filing returns, remitting the tax and supplying data to the
15 municipality upon request. If the supplier person delivering
16 electricity fails to collect the tax from the purchaser, then
17 the purchaser shall be required to pay the tax directly to
18 the municipality in the manner prescribed by the
19 municipality. Suppliers Persons delivering electricity who
20 file returns pursuant to this paragraph (c) shall, at the
21 time of filing such return, pay the municipality the amount
22 of the tax imposed collected pursuant to subparagraph 3.
23 (c-5) Non-residential consumers of electricity may elect
24 to register with the municipality as self-assessing
25 purchasers and to pay the municipal electricity excise tax
26 directly to the municipality at the rate established in
27 subparagraph 3 for self-assessing purchasers rather than
28 paying the tax to the purchaser's delivering supplier. The
29 election by a purchaser to register as a self-assessing
30 purchaser may not be revoked by the purchaser for at least 12
31 months thereafter. A purchaser who revokes his or her
32 registration as a self-assessing purchaser shall not
33 thereafter be permitted to register as a self-assessing
34 purchaser within the succeeding 12 months. A self-assessing
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1 purchaser shall renew his or her registration every 12
2 months, or the registration shall be deemed to be revoked.
3 Municipalities shall promulgate reasonable forms and
4 procedures with respect to registration, renewal of
5 registration, and revocation of registration by
6 self-assessing purchasers and may establish a registration
7 fee and an annual renewal fee, each of which shall not exceed
8 $100. Each municipality shall develop appropriate forms for
9 certification of a purchaser as a self-assessing purchaser.
10 Upon presentation of a municipal certification to a
11 purchaser's delivering supplier, a self-assessing purchaser
12 shall be relieved of the obligation to pay the tax imposed by
13 subparagraph 3 to the delivering supplier. The delivering
14 supplier shall be entitled to rely on the certification
15 presented by the purchaser and upon receipt of that
16 certification shall be relieved of all liability for the
17 collection and remittance of any tax hereunder from the
18 self-assessing purchaser until notified in writing that the
19 purchaser's registration is no longer in effect.
20 (d) For the purpose of the taxes enumerated in this
21 Section:
22 "Gross receipts" means the consideration received for the
23 transmission of messages, the consideration received for
24 distributing, supplying, furnishing or selling gas for use or
25 consumption and not for resale, and the consideration
26 received for distributing, supplying, furnishing or selling
27 water for use or consumption and not for resale, and for all
28 services rendered in connection therewith valued in money,
29 whether received in money or otherwise, including cash,
30 credit, services and property of every kind and material and
31 for all services rendered therewith, and shall be determined
32 without any deduction on account of the cost of transmitting
33 such messages, without any deduction on account of the cost
34 of the service, product or commodity supplied, the cost of
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1 materials used, labor or service cost, or any other expenses
2 whatsoever. "Gross receipts" shall not include that portion
3 of the consideration received for distributing, supplying,
4 furnishing, or selling gas, or water to, or for the
5 transmission of messages for, business enterprises described
6 in paragraph (e) of this Section to the extent and during the
7 period in which the exemption authorized by paragraph (e) is
8 in effect or for school districts or units of local
9 government described in paragraph (f) during the period in
10 which the exemption authorized in paragraph (f) is in effect.
11 "Gross receipts" shall not include amounts paid by
12 telecommunications retailers under the Telecommunications
13 Municipal Infrastructure Maintenance Fee Act.
14 For utility bills issued on or after May 1, 1996, but
15 before May 1, 1997, and for receipts from those utility
16 bills, "gross receipts" does not include one-third of (i)
17 amounts added to customers' bills under Section 9-222 of the
18 Public Utilities Act, or (ii) amounts added to customers'
19 bills by taxpayers who are not subject to rate regulation by
20 the Illinois Commerce Commission for the purpose of
21 recovering any of the tax liabilities described in Section
22 9-222 of the Public Utilities Act. For utility bills issued
23 on or after May 1, 1997, but before May 1, 1998, and for
24 receipts from those utility bills, "gross receipts" does not
25 include two-thirds of (i) amounts added to customers' bills
26 under Section 9-222 of the Public Utilities Act, or (ii)
27 amount added to customers' bills by taxpayers who are not
28 subject to rate regulation by the Illinois Commerce
29 Commission for the purpose of recovering any of the tax
30 liabilities described in Section 9-222 of the Public
31 Utilities Act. For utility bills issued on or after May 1,
32 1998, and for receipts from those utility bills, "gross
33 receipts" does not include (i) amounts added to customers'
34 bills under Section 9-222 of the Public Utilities Act, or
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1 (ii) amounts added to customers' bills by taxpayers who are
2 not subject to rate regulation by the Illinois Commerce
3 Commission for the purpose of recovering any of the tax
4 liabilities described in Section 9-222 of the Public
5 Utilities Act.
6 For purposes of this Section "gross receipts" shall not
7 include (i) amounts added to customers' bills under Section
8 9-221 of the Public Utilities Act, or (ii) charges added to
9 customers' bills to recover the surcharge imposed under the
10 Emergency Telephone System Act. This paragraph is not
11 intended to nor does it make any change in the meaning of
12 "gross receipts" for the purposes of this Section, but is
13 intended to remove possible ambiguities, thereby confirming
14 the existing meaning of "gross receipts" prior to the
15 effective date of this amendatory Act of 1995.
16 The words "transmitting messages", in addition to the
17 usual and popular meaning of person to person communication,
18 shall include the furnishing, for a consideration, of
19 services or facilities (whether owned or leased), or both, to
20 persons in connection with the transmission of messages where
21 those persons do not, in turn, receive any consideration in
22 connection therewith, but shall not include such furnishing
23 of services or facilities to persons for the transmission of
24 messages to the extent that any such services or facilities
25 for the transmission of messages are furnished for a
26 consideration, by those persons to other persons, for the
27 transmission of messages.
28 "Person" as used in this Section means any natural
29 individual, firm, trust, estate, partnership, association,
30 joint stock company, joint adventure, corporation, limited
31 liability company, municipal corporation, the State or any of
32 its political subdivisions, any State university created by
33 statute, or a receiver, trustee, guardian or other
34 representative appointed by order of any court.
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1 "Purchase price" has the same meaning as in Section 2-3
2 of the Electricity Excise Tax Act.
3 "Delivering supplier maintaining a place of business in
4 the municipality" means any person having or maintaining
5 within the municipality, directly or by a subsidiary, an
6 office, generation facility, distribution facility,
7 transmission facility, sales office, or other place of
8 business, or any employee, agent, or other representative
9 operating within this State under the authority of the
10 delivering supplier or its subsidiary, irrespective of
11 whether the place of business or agent or other
12 representative is located in the municipality permanently or
13 temporarily, or whether the delivering supplier or subsidiary
14 is licensed or qualified to do business in the municipality.
15 "Person maintaining a place of business in this State"
16 shall mean any person having or maintaining within this
17 State, directly or by a subsidiary or other affiliate, an
18 office, generation facility, distribution facility,
19 transmission facility, sales office or other place of
20 business, or any employee, agent, or other representative
21 operating within this State under the authority of the person
22 or its subsidiary or other affiliate, irrespective of whether
23 such place of business or agent or other representative is
24 located in this State permanently or temporarily, or whether
25 such person, subsidiary or other affiliate is licensed or
26 qualified to do business in this State.
27 "Public utility" shall have the meaning ascribed to it in
28 Section 3-105 of the Public Utilities Act and shall include
29 telecommunications carriers as defined in Section 13-202 of
30 that Act and alternative retail electric suppliers as defined
31 in Section 16-102 of that Act.
32 "Purchaser of electricity at retail" means any
33 acquisition of electricity by a purchaser for a valuable
34 consideration for purposes of use or consumption and not for
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1 resale, but does not include the use of electricity by a
2 person directly in the generation, production, transmission,
3 delivery, or sale of electricity.
4 "Purchaser of electricity" means any person who uses or
5 consumes, with the corporate limits of the municipality,
6 electricity acquired in a purchase at retail.
7 "Non-residential electric use" means any use or
8 consumption of electricity that is not residential electric
9 use.
10 "Residential electric use" means electricity used or
11 consumed at a dwelling of 2 or fewer units, or electricity
12 for household purposes used or consumed at a building with
13 multiple dwelling units where the electricity is registered
14 by a separate meter for each dwelling unit.
15 "Self-assessing purchaser" means a purchaser for
16 non-residential electric use who elects to register with and
17 to pay tax directly to the municipality in accordance with
18 paragraph (c-5) of this Section.
19 "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 those purposes.
25 "Purchase at retail" shall mean any acquisition of
26 electricity by a purchaser for purposes of use or
27 consumption, and not for resale, but shall not include the
28 use of electricity by a public utility directly in the
29 generation, production, transmission, delivery or sale of
30 electricity.
31 "Purchaser" shall mean any person who uses or consumes,
32 within the corporate limits of the municipality, electricity
33 acquired in a purchase at retail.
34 In the case of persons engaged in the business of
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1 transmitting messages through the use of mobile equipment,
2 such as cellular phones and paging systems, the gross
3 receipts from the business shall be deemed to originate
4 within the corporate limits of a municipality only if the
5 address to which the bills for the service are sent is within
6 those corporate limits. If, however, that address is not
7 located within a municipality that imposes a tax under this
8 Section, then (i) if the party responsible for the bill is
9 not an individual, the gross receipts from the business shall
10 be deemed to originate within the corporate limits of the
11 municipality where that party's principal place of business
12 in Illinois is located, and (ii) if the party responsible for
13 the bill is an individual, the gross receipts from the
14 business shall be deemed to originate within the corporate
15 limits of the municipality where that party's principal
16 residence in Illinois is located.
17 (e) Any municipality that imposes taxes upon public
18 utilities or upon the privilege of using or consuming
19 electricity pursuant to this Section whose territory includes
20 any part of an enterprise zone or federally designated
21 Foreign Trade Zone or Sub-Zone may, by a majority vote of its
22 corporate authorities, exempt from those taxes for a period
23 not exceeding 20 years any specified percentage of gross
24 receipts of public utilities received from, or electricity
25 used or consumed by, business enterprises that:
26 (1) either (i) make investments that cause the
27 creation of a minimum of 200 full-time equivalent jobs in
28 Illinois, (ii) make investments of at least $175,000,000
29 that cause the creation of a minimum of 150 full-time
30 equivalent jobs in Illinois, or (iii) make investments
31 that cause the retention of a minimum of 1,000 full-time
32 jobs in Illinois; and
33 (2) are either (i) located in an Enterprise Zone
34 established pursuant to the Illinois Enterprise Zone Act
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1 or (ii) Department of Commerce and Community Affairs
2 designated High Impact Businesses located in a federally
3 designated Foreign Trade Zone or Sub-Zone; and
4 (3) are certified by the Department of Commerce and
5 Community Affairs as complying with the requirements
6 specified in clauses (1) and (2) of this paragraph (e).
7 Upon adoption of the ordinance authorizing the exemption,
8 the municipal clerk shall transmit a copy of that ordinance
9 to the Department of Commerce and Community Affairs. The
10 Department of Commerce and Community Affairs shall determine
11 whether the business enterprises located in the municipality
12 meet the criteria prescribed in this paragraph. If the
13 Department of Commerce and Community Affairs determines that
14 the business enterprises meet the criteria, it shall grant
15 certification. The Department of Commerce and Community
16 Affairs shall act upon certification requests within 30 days
17 after receipt of the ordinance.
18 Upon certification of the business enterprise by the
19 Department of Commerce and Community Affairs, the Department
20 of Commerce and Community Affairs shall notify the Department
21 of Revenue of the certification. The Department of Revenue
22 shall notify the public utilities of the exemption status of
23 the gross receipts received from, and the electricity used or
24 consumed by, the certified business enterprises. Such
25 exemption status shall be effective within 3 months after
26 certification.
27 (f) A municipality that imposes taxes upon public
28 utilities or upon the privilege of using or consuming
29 electricity under this Section and whose territory includes
30 part of another unit of local government or a school district
31 may by ordinance exempt the other unit of local government or
32 school district from those taxes.
33 (g) The amendment of this Section by Public Act 84-127
34 shall take precedence over any other amendment of this
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1 Section by any other amendatory Act passed by the 84th
2 General Assembly before the effective date of Public Act
3 84-127.
4 (h) In any case in which, before July 1, 1992, a person
5 engaged in the business of transmitting messages through the
6 use of mobile equipment, such as cellular phones and paging
7 systems, has determined the municipality within which the
8 gross receipts from the business originated by reference to
9 the location of its transmitting or switching equipment, then
10 (i) neither the municipality to which tax was paid on that
11 basis nor the taxpayer that paid tax on that basis shall be
12 required to rebate, refund, or issue credits for any such tax
13 or charge collected from customers to reimburse the taxpayer
14 for the tax and (ii) no municipality to which tax would have
15 been paid with respect to those gross receipts if the
16 provisions of this amendatory Act of 1991 had been in effect
17 before July 1, 1992, shall have any claim against the
18 taxpayer for any amount of the tax.
19 (Source: P.A. 89-325, eff. 1-1-96; 90-16, eff. 6-16-97;
20 90-561, eff. 8-1-98; 90-562, eff. 12-16-97; revised
21 12-29-97.)
22 Section 99. Effective date. This Act takes effect
23 August 1, 1998.