Public Act 096-0161
HB0075 Enrolled LRB096 02841 HLH 12854 b

    AN ACT concerning revenue.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Motor Fuel Tax Law is amended by changing
Section 2a as follows:
    (35 ILCS 505/2a)  (from Ch. 120, par. 418a)
    Sec. 2a. Except as hereinafter provided, on and after
January 1, 1990 and before January 1, 2025 2013, a tax of
three-tenths of a cent per gallon is imposed upon the privilege
of being a receiver in this State of fuel for sale or use.
    The tax shall be paid by the receiver in this State who
first sells or uses fuel. In the case of a sale, the tax shall
be stated as a separate item on the invoice.
    For the purpose of the tax imposed by this Section, being a
receiver of "motor fuel" as defined by Section 1.1 of this Act,
and aviation fuels, home heating oil and kerosene, but
excluding liquified petroleum gases, is subject to tax without
regard to whether the fuel is intended to be used for operation
of motor vehicles on the public highways and waters. However,
no such tax shall be imposed upon the importation or receipt of
aviation fuels and kerosene at airports with over 300,000
operations per year, for years prior to 1991, and over 170,000
operations per year beginning in 1991, located in a city of
more than 1,000,000 inhabitants for sale to or use by holders
of certificates of public convenience and necessity or foreign
air carrier permits, issued by the United States Department of
Transportation, and their air carrier affiliates, or upon the
importation or receipt of aviation fuels and kerosene at
facilities owned or leased by those certificate or permit
holders and used in their activities at an airport described
above. In addition, no such tax shall be imposed upon the
importation or receipt of diesel fuel sold to or used by a rail
carrier registered pursuant to Section 18c-7201 of the Illinois
Vehicle Code or otherwise recognized by the Illinois Commerce
Commission as a rail carrier, to the extent used directly in
railroad operations. In addition, no such tax shall be imposed
when the sale is made with delivery to a purchaser outside this
State or when the sale is made to a person holding a valid
license as a receiver. In addition, no tax shall be imposed
upon diesel fuel consumed or used in the operation of ships,
barges, or vessels, that are used primarily in or for the
transportation of property in interstate commerce for hire on
rivers bordering on this State, if the diesel fuel is delivered
by a licensed receiver to the purchaser's barge, ship, or
vessel while it is afloat upon that bordering river. A specific
notation thereof shall be made on the invoices or sales slips
covering each sale.
(Source: P.A. 92-232, eff. 8-2-01.)
    Section 10. The Environmental Impact Fee Law is amended by
changing Section 390 as follows:
    (415 ILCS 125/390)
    (Section scheduled to be repealed on January 1, 2013)
    Sec. 390. Repeal. This Article is repealed on January 1,
2025 2013.
(Source: P.A. 92-291, eff. 8-9-01.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/10/2009