92nd General Assembly
Summary of HB0755
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House Sponsors:
HOLBROOK.

Short description: 
USE OCC TX-MADSN-MONRO-STCLAIR                                             

Synopsis of Bill as introduced:
        Amends the Use Tax Act, the Service  Use  Tax  Act,  the  Service      
   Occupation  Tax  Act, and the Retailers' Occupation Tax Act.  Provides      
   that, beginning on July 1,  2001  and  through  June  30,  2004,  with      
   respect  to  motor  fuel  and  gasohol, the tax is imposed in Madison,      
   Monroe, and St. Clair Counties at the rate of 1.25%  (eliminating  the      
   State's  portion  of  the tax on motor fuel and gasohol). Requires the      
   Department of Revenue to annually study the impact on  State  revenues      
   as  a  result  of this amendatory Act of the 92nd General Assembly and      
   report to the General Assembly.  Requires the Department of Revenue to      
   make a determination as to whether the  aggregate  tax  revenues  from      
   motor  fuel  and  gasohol  in  Madison, Monroe, and St. Clair Counties      
   under the Motor Fuel Tax Law during  the  period  from  July  1,  2001      
   through  June  30,  2003  are at least 15% more than the aggregate tax      
   revenues in Madison, Monroe, and St. Clair Counties  from  motor  fuel      
   and gasohol under that Law during the period from July 1, 1999 through      
   June  30,  2001.   If  not,  then  the rate of the tax shall revert to      
   6.25%.   Amends  the  tax  prepayment  provisions  in  the  Retailers'      
   Occupation Tax  Act  to  reflect  a  corresponding  reduction  in  the      
   prepayment  of  the  tax  on motor fuel and gasohol in those counties.      
   Amends the Motor Fuel Tax Law to reflect  the  reduced  tax  rate  for      
   motor fuel and gasohol in those counties for the motor fuel use tax on      
   commercial  vehicles.   Amends  the  State  Finance Act to reflect the      
   reduced tax  rate  on  motor  fuel  and  gasohol  in  those  counties.      
   Effective immediately.                                                      
 
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



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