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Sen. Chris Lauzen
Filed: 4/9/2008
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LRB095 18331 HLH 49188 a |
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| AMENDMENT TO SENATE BILL 2912
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| AMENDMENT NO. ______. Amend Senate Bill 2912 on page 223, |
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| line 13, by replacing "Section 1.22" with "Sections 1.22, 13a, |
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| 13a.1, 13a.2, and 13a.3"; and
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| on page 223, immediately below line 18, by inserting the |
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| following:
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| "(35 ILCS 505/13a) (from Ch. 120, par. 429a)
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| Sec. 13a. (1) A tax is hereby imposed upon the use of motor
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| fuel upon highways of this State by commercial motor vehicles.
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| The tax shall be comprised of 2 parts. Part (a) shall be at the |
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| rate
established by Section 2 of this Act, as heretofore or |
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| hereafter amended.
Part (b) shall be at the rate established by |
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| subsection (2) of this
Section as now or hereafter amended.
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| (2) A rate shall be established by the Department as of |
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| January 1 of
each year using the average "selling price", as |
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| defined in the Retailers'
Occupation Tax Act, per gallon of |
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LRB095 18331 HLH 49188 a |
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| motor fuel sold in this State during
the previous 12 months and |
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| multiplying it by 6 1/4% to determine
the cents per gallon |
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| rate.
For the period beginning on July 1, 2000 and through |
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| December 31, 2000, the
Department shall establish a rate using |
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| the average "selling price", as defined
in the
Retailers' |
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| Occupation Tax Act, per gallon of motor fuel sold in this State
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| during calendar
year 1999 and multiplying it by 1.25% to |
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| determine the cents per gallon rate.
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| (3) As used in this Section, the term "highway" does not |
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| include tollways. |
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| (Source: P.A. 91-872, eff. 7-1-00.)
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| (35 ILCS 505/13a.1) (from Ch. 120, par. 429a1)
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| Sec. 13a.1. Every commercial motor carrier shall pay the |
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| tax imposed
by Section 13a hereof to the Department, calculated |
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| on the
amount of motor fuel consumed on any highway within this |
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| State. As used in this Section, the term "highway" does not |
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| include tollways.
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| (Source: P.A. 88-480.)
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| (35 ILCS 505/13a.2) (from Ch. 120, par. 429a2)
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| Sec. 13a.2. Each motor carrier shall keep records which
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| accurately reflect the type and number of gallons of motor fuel |
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| consumed,
the number of miles traveled with each type of fuel |
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| on the highways of each
jurisdiction and the highways of |
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| Illinois, the type and number of gallons
of tax paid fuel |
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LRB095 18331 HLH 49188 a |
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| purchased in this State, and every jurisdiction, and
the number |
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| of miles traveled and the amount of fuel consumed on the |
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| highways of
this State and every jurisdiction. Licensees shall |
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| preserve the records for a
period of 4 years from the due date |
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| of their returns or the date filed,
whichever is later. In the |
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| absence of such records, the Department shall
presume that one |
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| gallon of fuel is used for each 4.0 miles traveled in this
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| State. As used in this Section, the term "miles traveled" does |
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| not include tollway miles. Every authorized agent of the |
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| Department shall have power to make any
reasonable |
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| investigations to prevent avoidance of the tax imposed by |
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| Section
13a hereof.
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| Failure to provide records demanded for the purpose of |
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| audit extends the
statute of limitations until the records are |
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| provided.
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| (Source: P.A. 88-480.)
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| (35 ILCS 505/13a.3) (from Ch. 120, par. 429a3)
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| Sec. 13a.3. Every person holding a valid unrevoked motor |
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| fuel use tax
license issued under
Section 13a.4 of this Act |
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| shall, on or before the last day of the month next
succeeding |
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| any calendar quarter, file with the Department a report, in |
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| such
form as the Department may by rule or regulation |
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| prescribe, setting forth a
statement of the number of miles |
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| traveled in every jurisdiction and in this
State during the |
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| previous calendar quarter, the number of gallons and type of
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| reportable motor fuel consumed on the highways of every |
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| jurisdiction and of
this State, and the total number of gallons |
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| and types of tax paid fuel
purchased within every jurisdiction |
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| during said previous calendar quarter. A
motor carrier who |
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| purchases motor fuel in this State who pays a tax thereon
under |
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| any section of the Motor Fuel Tax Law other than Sections 13a, |
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| 13a.1,
13a.2 and 13a.3, and who does not apply for a refund |
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| under
Section 13 of the Motor Fuel Tax Law, shall receive a |
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| gallon for gallon
credit against his liability under Sections |
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| 13a, 13a.1, 13a.2 and 13a.3
hereof. The rate under Section 2 of |
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| this Act shall apply to each gallon of
motor fuel used by such |
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| motor carrier on the highways of Illinois during
the previous |
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| calendar quarter in excess of the motor fuel
purchased in |
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| Illinois during such previous calendar quarter.
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| The rate under subsection (2) of Section 13a of this Act |
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| shall apply to
each gallon of motor fuel used by such motor |
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| carrier on the highways of
Illinois during the previous |
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| calendar quarter. For purposes of the preceding
paragraphs |
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| "used" shall be determined as provided in Section 13a.2 of this |
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| Act.
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| For such motor fuel consumed during the previous calendar |
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| quarter, said tax
shall be payable on the last day of the month |
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| next succeeding such previous
calendar quarter and shall bear |
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| interest at the rate of 1% per month or
fraction of month until |
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| paid. Motor carriers required to file bonds under
Section 13a.4 |
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| of this Act shall make tax payments to the Department by
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| certified check.
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| Reports not filed by the due date shall be considered late |
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| and any taxes due
considered delinquent. The licensee may be |
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| assessed a penalty of $50 or 10% of
the delinquent taxes, |
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| whichever is greater, for failure to file a report, or
for |
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| filing a late report, or for underpayment of taxes due.
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| As to each gallon of motor fuel purchased in Illinois by |
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| such motor
carrier during the previous calendar quarter in |
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| excess of the number of
gallons of motor fuel used by such |
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| motor carrier on the
highways of
Illinois during such previous |
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| calendar quarter, the taxpayer may take a
credit for the |
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| current calendar quarter or the Department may issue a
credit |
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| memorandum or refund to such motor carrier for any tax imposed |
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| by
Part (a) of Section 13a of this Act paid on each such |
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| gallon.
If a credit is given, the credit memorandum shall be |
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| carried over to offset
liabilities of the licensee until the |
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| credit is fully offset or until 8
calendar quarters pass after |
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| the end of the calendar quarter in which the
credit accrued, |
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| whichever occurs sooner.
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| A motor carrier who purchases motor fuel in this State |
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| shall be entitled
to a refund under this Section or a credit |
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| against all his liabilities under
Sections 13a, 13a.1, 13a.2 |
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| and 13a.3 hereof for taxes imposed by the Use
Tax Act, the |
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| Retailers' Occupation Tax Act, the Municipal Retailers' |
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| Occupation
Tax Act and the County Retailers' Occupation Tax Act |
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| on such motor fuel
at a rate equal to that established by |