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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB7305
Introduced 5/26/2004, by Rep. William B. Black SYNOPSIS AS INTRODUCED:
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35 ILCS 505/2 |
from Ch. 120, par. 418 |
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Amends the Motor Fuel Tax Law to reduce the rate of tax from 19 cents to 9 cents per gallon for a period of 6 months beginning on the first day of the first month that begins at least 30 days after the effective date of this amendatory Act. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB7305 |
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LRB093 22400 EFG 51702 b |
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| AN ACT concerning motor fuel taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Motor Fuel Tax Law is amended by changing |
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| Section 2 as follows:
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| (35 ILCS 505/2) (from Ch. 120, par. 418)
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| Sec. 2. A tax is imposed on the privilege of operating |
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| motor vehicles
upon the public highways and recreational-type |
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| watercraft upon the waters
of this State.
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| (a) Prior to August 1, 1989, the tax is imposed at the rate |
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| of 13 cents
per gallon on all motor fuel used in motor vehicles |
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| operating on the public
highways and recreational type |
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| watercraft operating upon the waters of this
State. Beginning |
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| on August 1, 1989 and until January 1, 1990, the rate of the
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| tax imposed in this paragraph shall be 16 cents per gallon. |
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| Beginning January
1, 1990, the rate of tax imposed in this |
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| paragraph shall be 19 cents per
gallon; except that for a |
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| period of 6 months beginning on the first day of the first |
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| month that begins at least 30 days after the effective date of |
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| this amendatory Act of the 93rd General Assembly, the rate of |
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| tax imposed in this paragraph shall be 9 cents per gallon |
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| rather than 19 cents.
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| (b) The tax on the privilege of operating motor vehicles |
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| which use diesel
fuel shall be the rate according to paragraph |
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| (a) plus an additional 2 1/2
cents per gallon. "Diesel fuel" is |
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| defined as any product
intended
for use or offered for sale as |
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| a fuel for engines in which the fuel is injected
into the |
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| combustion chamber and ignited by pressure without electric |
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| spark.
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| (c) A tax is imposed upon the privilege of engaging in the |
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| business of
selling motor fuel as a retailer or reseller on all |
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| motor fuel used in motor
vehicles operating on the public |
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HB7305 |
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LRB093 22400 EFG 51702 b |
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| highways and recreational type watercraft
operating upon the |
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| waters of this State: (1) at the rate of 3 cents per gallon
on |
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| motor fuel owned or possessed by such retailer or reseller at |
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| 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
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| gallon on motor fuel owned
or possessed by such retailer or |
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| reseller at 12:01 A.M. on January 1, 1990.
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| Retailers and resellers who are subject to this additional |
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| tax shall be
required to inventory such motor fuel and pay this |
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| additional tax in a
manner prescribed by the Department of |
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| Revenue.
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| The tax imposed in this paragraph (c) shall be in addition |
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| to all other
taxes imposed by the State of Illinois or any unit |
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| of local government in this
State.
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| (d) Except as provided in Section 2a, the collection of a |
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| tax based on
gallonage of gasoline used for the propulsion of |
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| any aircraft is prohibited
on and after October 1, 1979.
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| (e) The collection of a tax, based on gallonage of all |
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| products commonly or
commercially known or sold as 1-K |
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| kerosene, regardless of its classification
or uses, is |
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| prohibited (i) on and after July 1, 1992 until December 31, |
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| 1999,
except when the 1-K kerosene is either: (1) delivered |
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| into bulk storage
facilities of a bulk user, or (2) delivered |
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| directly into the fuel supply tanks
of motor vehicles and (ii) |
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| on and after January 1, 2000. Beginning on January
1, 2000, the |
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| collection of a tax, based on gallonage of all products |
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| commonly
or commercially known or sold as 1-K kerosene, |
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| regardless of its classification
or uses, is prohibited except |
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| when the 1-K kerosene is delivered directly into
a storage tank |
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| that is located at a facility that has withdrawal facilities
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| that are readily accessible to and are capable of dispensing |
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| 1-K kerosene into
the fuel supply tanks of motor vehicles.
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| Any person who sells or uses 1-K kerosene for use in motor |
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| vehicles upon
which the tax imposed by this Law has not been |
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| paid shall be liable for any
tax due on the sales or use of 1-K |
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| kerosene.
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| (Source: P.A. 93-17, eff. 6-11-03.)
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