Senate Sponsors: SHAW-O'MALLEY-JACOBS. House Sponsors: MURPHY Short description: UTIL QUALIFIED SOLID WSTE-TAX Synopsis of Bill as introduced: Amends the Public Utilities Act. Makes a technical change in a Section concerning tax credits related to qualified solid waste facilities. SENATE AMENDMENT NO. 1. With regard to the administration and collection of the tax on the sale of electricity by certain qualified solid waste energy facilities to electric utilities, provides that certain provisions of the Retailer's Occupation Tax Act and the Uniform Penalty and Interest Act shall apply to the extent practical. Adds an immediate effective date. SENATE AMENDMENT NO. 3. Deletes everything after the enacting clause. Amends the Public Utilities Act. Provides that a qualified solid waste energy facility that fails to timely file the requisite form and payment as required by provisions concerning the filing of the form and payment of the tax imposed on the sale of electricity by the facility shall be subject to penalties and interest in conformance with the provisions of the Illinois Uniform Penalty and Interest Act. Provides that every qualified solid waste energy facility subject to the payment of the tax imposed on the sale of electricity by the facility shall keep and maintain records and books of its sales and that, for purposes of enforcement, all such books and records shall be subject to inspection by the Department of Revenue or its duly authorized agents or employees. Authorizes the Department to employ certain enforcement powers as authorized in the Retailers' Occupation Tax Act. Provides that when a qualified solid waste energy facility makes a late tax payment, that payment shall be attributed to the month and corresponding quarter in which the payment should have been made. Authorizes the Department to adopt rules to implement these provisions. Effective immediately. HOUSE AMENDMENT NO. 1. Provides that, beginning on the effective date of this amendatory Act of the 92nd General Assembly, a qualified solid waste energy facility must file with the Department of Revenue the form concerning the payment of the tax imposed on the sale of electricity by the facility before the 15th of each month regardless of whether the facility received any payment in the previous month. Provides that no tax lien may be imposed or enforced by the Department of Revenue against a qualified solid waste energy facility unless the facility fails to make the payment required. Provides that, only to the extent necessary and for the purpose of enforcing provisions concerning payment of the tax, the Department of Revenue may secure necessary information from a qualified solid waste energy facility in the manner authorized. Changes the criteria under which a municipality is eligible for the distribution of the tax collected under these provisions from one that has within its boundaries an incinerator that "uses" municipal waste as its primary fuel to generate electricity, to one that has within its boundaries an incinerator that "uses or, on the effective date of Public Act 90-813, used" municipal waste as its primary fuel to generate electricity. Last action on Bill: PUBLIC ACT.............................. 92-0435 Last action date: AUG-17-2001 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 2 END OF INQUIRY Full Text Bill Status