90th General Assembly
Status of HB3902
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RIGHTER.

   35 ILCS 105/3-10          from Ch. 120, par. 439.3-10                       
   35 ILCS 105/9             from Ch. 120, par. 439.9                          
   35 ILCS 110/3-10          from Ch. 120, par. 439.33-10                      
   35 ILCS 110/9             from Ch. 120, par. 439.39                         
   35 ILCS 115/3-10          from Ch. 120, par. 439.103-10                     
   35 ILCS 115/9             from Ch. 120, par. 439.109                        
   35 ILCS 120/2-10          from Ch. 120, par. 441-10                         
   35 ILCS 120/2d            from Ch. 120, par. 441d                           
   35 ILCS 120/3             from Ch. 120, par. 442                            
   55 ILCS 5/5-1006          from Ch. 34, par. 5-1006                          
   55 ILCS 5/5-1006.5                                                          
   55 ILCS 5/5-1007          from Ch. 34, par. 5-1007                          
   55 ILCS 5/5-1035.1        from Ch. 34, par. 5-1035.1                        
   65 ILCS 5/8-11-1          from Ch. 24, par. 8-11-1                          
   65 ILCS 5/8-11-1.1        from Ch. 24, par. 8-11-1.1                        
   65 ILCS 5/8-11-1.6                                                          
   65 ILCS 5/8-11-1.7                                                          
   65 ILCS 5/8-11-5          from Ch. 24, par. 8-11-5                          
   65 ILCS 5/8-11-15         from Ch. 24, par. 8-11-15                         
   70 ILCS 200/245-12                                                          
   70 ILCS 3610/5.01         from Ch. 111 2/3, par. 355.01                     
   70 ILCS 3615/4.03         from Ch. 111 2/3, par. 704.03                     
   70 ILCS 3720/4            from Ch. 111 2/3, par. 254                        
   30 ILCS 805/8.23 new                                                        

        Amends the Use Tax Act, the Service  Use  Tax  Act,  the  Service      
   Occupation  Tax  Act, and the Retailers' Occupation Tax Act.  Provides      
   that beginning January 1, 1999, the tax imposed by  the  Acts  on  the      
   sale  of  motor  fuel  and  gasohol shall be at the rate of 1.25% (now      
   imposed at the rate  of  6.25%  on  everything  except  certain  food,      
   medicines,  and  medical  equipment).   Provides that if, however, the      
   aggregate tax revenues from motor fuel  and  gasohol  under  the  Acts      
   during  the  period from January 1, 2002 through December 31, 2002 are      
   not at least 15% more than the aggregate tax revenues from motor  fuel      
   and  gasohol  under  those Acts during the period from January 1, 1999      
   through December 31, 1999, then beginning July  1,  2003  the  tax  is      
   imposed  on motor fuel and gasohol at the 6.25% general rate.  Reduces      
   from $0.04 to 0.8 cents the amount per gallon of motor fuel  and  from      
   $0.03  to 0.6 cents the amount per gallon of gasohol that a motor fuel      
   retailer shall prepay to a registered distributor, supplier, or  other      
   reseller  of  motor  fuel.  Amends  the  Counties  Code,  the Illinois      
   Municipal Code, the Salem Civic Center Law of 1997 in the Civic Center      
   Code, the Local Mass Transit District Act, the Regional Transportation      
   Authority Act, and the Water Commission Act of 1985 to provide that  a      
   taxing  authority  (including a home rule unit) that has not imposed a      
   motor fuel tax or an occupation tax on  the  sale  of  motor  fuel  or      
   gasohol  before the effective date of this Act shall not impose such a      
   tax  on  or  after  that  date.   Provides  that  taxing   authorities      
   (including  a  home  rule unit) that have imposed a tax on the sale of      
   motor fuel or gasohol before the effective date of this Act shall  not      
   increase  the  rate  of  the tax on or after that date.  Preempts home      
   rule. Amends the State Mandates Act to require implementation  without      
   reimbursement. Effective immediately.                                       
   98-10-19  H  FILED WITH CLERK                                               
   98-11-05  H  FIRST READING                                                  
   98-11-05  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   99-01-12  H  SESSION SINE DIE                                               

   END OF INQUIRY 



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