Illinois General Assembly - Bill Status for HB5825
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 Bill Status of HB5825  100th General Assembly


House Sponsors
Rep. Joe Sosnowski

Last Action
DateChamber Action
  1/8/2019HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/9.5 new
35 ILCS 110/9.5 new
35 ILCS 115/9.5 new
35 ILCS 120/3.5 new
65 ILCS 5/8-11-22 new

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides for filing of aviation fuel tax returns by retailers selling aviation fuel. Provides that if a municipality or business district doesn't certify that it has an airport-related purpose, the municipality's or district's local share of aviation fuel proceeds may not be distributed to the municipality or district. Amends the Illinois Municipal Code. Provides that funds received by a municipality from the imposition of taxes on the sale or use of aviation fuel may be used only for expenditures for airport-related purposes. Defines "airport-related purposes". Provides that beginning July 1, 2018, the Department of Revenue shall certify to a municipality receiving distributions of use or occupation taxes imposed on aviation fuel the amount of tax attributed to aviation fuel sales as reported by retailers on aviation fuel tax returns to the Department of Revenue. Requires municipalities and business districts to certify whether the municipality has an airport-related purpose before imposing an occupation or use tax. Provides that beginning July 1, 2018, a municipality shall certify annually to the Department of Revenue that all of the municipality's expenditures of tax revenues generated from the sale or use of aviation fuel that were received on or after July 1, 2018 were devoted to airport-related purposes. Provides that the Department of Revenue shall provide forms and adopt rules for the filing of the certification. Limits the provisions' applicability only for so long as the revenue use requirements of specified federal statutes are binding on the State. Limits home rule powers.

DateChamber Action
  2/27/2018HouseFiled with the Clerk by Rep. Robert W. Pritchard
  2/27/2018HouseFirst Reading
  2/27/2018HouseReferred to Rules Committee
  4/3/2018HouseAssigned to Revenue & Finance Committee
  4/12/2018HouseTo Sales and Other Taxes Subcommittee
  4/13/2018HouseRule 19(a) / Re-referred to Rules Committee
  7/17/2018HouseChief Sponsor Changed to Rep. Joe Sosnowski
  1/8/2019HouseSession Sine Die

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