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1 | | fee is imposed upon each interstate carrier that (i) |
2 | | transports by common carrier tangible personal property into |
3 | | the State from a point outside of the State, (ii) transports |
4 | | that tangible personal property for the purpose of selling |
5 | | that tangible personal property at retail outside of the |
6 | | State, and (iii) receives tangible personal property directly |
7 | | from an inland port located on more than 3,500 acres. The fee |
8 | | shall be imposed each time a commercial motor vehicle owned by |
9 | | a qualified interstate carrier receives tangible personal |
10 | | property directly from an inland port located on more than |
11 | | 3,500 acres. The fee is imposed in the following amounts: |
12 | | (1) $0.50 for each such commercial motor vehicle with |
13 | | a gross weight vehicle and load of 12,000 lbs. or less; |
14 | | (2) $1 for each such commercial motor vehicle with a |
15 | | gross weight vehicle and load of 12,001 to 16,000 lbs.; |
16 | | (3) $1.50 for each such commercial motor vehicle with |
17 | | a gross weight vehicle and load of 16,001 to 20,000 lbs.; |
18 | | (4) $2 for each such commercial motor vehicle with a |
19 | | gross weight vehicle and load of 20,001 to 24,000 lbs.; |
20 | | (5) $2.50 for each such commercial motor vehicle with |
21 | | a gross weight vehicle and load of 24,001 to 28,000 lbs.; |
22 | | (6) $3 for each such commercial motor vehicle with a |
23 | | gross weight vehicle and load of 28,001 to 32,000 lbs.; |
24 | | (7) $3.50 for each such commercial motor vehicle with |
25 | | a gross weight vehicle and load of 32,001 to 36,000 lbs.; |
26 | | (8) $4 for each such commercial motor vehicle with a |
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1 | | gross weight vehicle and load of 36,001 to 40,000 lbs.; |
2 | | (9) $4.50 for each such commercial motor vehicle with |
3 | | a gross weight vehicle and load of 40,001 to 45,000 lbs.; |
4 | | (10) $5 for each such commercial motor vehicle with a |
5 | | gross weight vehicle and load of 45,001 to 54,999 lbs.; |
6 | | (11) $5.50 for each such commercial motor vehicle with |
7 | | a gross weight vehicle and load of 55,000 to 59,500 lbs.; |
8 | | (12) $6 for each such commercial motor vehicle with a |
9 | | gross weight vehicle and load of 59,501 to 64,000 lbs.; |
10 | | (13) $6.50 for each such commercial motor vehicle with |
11 | | a gross weight vehicle and load of 64,001 to 73,280 lbs.; |
12 | | (14) $7 for each such commercial motor vehicle with a |
13 | | gross weight vehicle and load of 73,281 to 77,000 lbs.; |
14 | | (15) $7.50 for each such commercial motor vehicle with |
15 | | a gross weight vehicle and load of 77,001 to 80,000 lbs.; |
16 | | and |
17 | | (16) $8 for each such commercial motor vehicle with a |
18 | | gross weight vehicle and load of 80,001 lbs. or more. |
19 | | Section 15. Returns. |
20 | | (a) Except as otherwise provided in this Section, on or |
21 | | before the 15th day of each month, each interstate carrier |
22 | | that is liable for the payment of the fee under this Act shall |
23 | | make a return to the Department for the preceding calendar |
24 | | month stating: |
25 | | (1) the name of the interstate carrier; |
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1 | | (2) the address of the carrier's principal place of |
2 | | business; |
3 | | (3) the amount of the fee imposed under this Act; and |
4 | | (4) such other reasonable information as the
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5 | | Department may require. |
6 | | (b) Any person required to make payments under this Act |
7 | | may make the payments by electronic funds transfer. The |
8 | | Department shall adopt rules necessary to effectuate a program |
9 | | of electronic funds transfer. |
10 | | (c) If the person's average monthly liability to the |
11 | | Department under this Act does not exceed $100, the Department |
12 | | may authorize his returns to be filed on a quarter annual |
13 | | basis, with the return for January, February, and March of a |
14 | | given year being due by April 30 of that year; with the return |
15 | | for April, May, and June of a given year being due by July 31 |
16 | | of that year; with the return for July, August, and September |
17 | | of a given year being due by October 31 of that year, and with |
18 | | the return for October, November, and December of a given year |
19 | | being due by January 31 of the following year. |
20 | | (d) If the persons's average monthly liability to the |
21 | | Department under this Act does not exceed $20, the Department |
22 | | may authorize his returns to be filed on an annual basis, with |
23 | | the return for a given year being due by January 31 of the |
24 | | following year. |
25 | | (e) The interstate carrier making the return provided for |
26 | | in this Section shall, at the time of making that return, pay |
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1 | | to the Department the amount of the fee imposed by this Act. |
2 | | Section 20. Incorporation of Retailers' Occupation Tax |
3 | | Act. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, |
4 | | 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax |
5 | | Act that are not inconsistent with this Act, and Section 3-7 of |
6 | | the Uniform Penalty and Interest Act shall apply, as far as |
7 | | practicable, to the subject matter of this Act to the same |
8 | | extent as if such provisions were included in this Act. |
9 | | References in those incorporated Sections of the Retailers' |
10 | | Occupation Tax Act to retailers, to sellers, or to persons |
11 | | engaged in the business of selling tangible personal property |
12 | | mean interstate carriers for the purpose of this Act. |
13 | | Section 25. Distribution of proceeds. The proceeds from |
14 | | the fee imposed by this Act shall be deposited into the Cargo |
15 | | Transportation Fee Fund, a special fund created in the State |
16 | | treasury. Moneys in the Fund shall be used by the Secretary for |
17 | | road projects in areas of the State with heightened levels of |
18 | | traffic as a result of the transportation of tangible personal |
19 | | property located in counties that contain, in whole or in |
20 | | part, an inland port located on more than 3,500 acres. |
21 | | Section 30. Rules. The Department shall adopt rules to |
22 | | implement and administer this Act. |