Full Text of HB0202 099th General Assembly
HB0202 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB0202 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/2a | from Ch. 120, par. 418a |
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Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed upon the importation or receipt of aviation fuels and kerosene at airports that have a runway of at least 10,003 feet in length and that serve as a U.S. Port of Entry and Foreign Trade Zone operating under the security supervision of the United States Department of Homeland Security.
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| | | FISCAL NOTE ACT MAY APPLY | |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing | 5 | | Section 2a as follows:
| 6 | | (35 ILCS 505/2a) (from Ch. 120, par. 418a)
| 7 | | Sec. 2a.
Except as hereinafter provided, on and after | 8 | | January 1,
1990 and before January 1, 2025, a tax of | 9 | | three-tenths of a cent per gallon
is imposed upon the privilege | 10 | | of being a receiver in this State of fuel for
sale or use.
| 11 | | The tax shall be paid by the receiver in this State who | 12 | | first sells or uses
fuel. In the case of a sale, the tax shall | 13 | | be stated as a separate item on the
invoice.
| 14 | | For the purpose of the tax imposed by this Section, being a | 15 | | receiver of
"motor fuel" as defined by Section 1.1 of this Act, | 16 | | and aviation fuels,
home heating oil and kerosene, but | 17 | | excluding liquified petroleum gases, is
subject to tax without | 18 | | regard to whether the fuel is intended to be used
for operation | 19 | | of motor vehicles on the public highways and waters.
However, | 20 | | no such tax shall be imposed upon the importation or receipt of
| 21 | | aviation fuels and kerosene at airports with over 300,000 | 22 | | operations per year,
for years prior to 1991, and over 170,000 | 23 | | operations per year beginning in
1991, located in a city of |
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| 1 | | more than 1,000,000 inhabitants for sale to or use
by holders | 2 | | of certificates of public convenience and necessity or foreign | 3 | | air
carrier permits, issued by the United States Department of | 4 | | Transportation, and
their air carrier affiliates, or upon the | 5 | | importation or receipt of aviation
fuels and kerosene at | 6 | | facilities owned or leased by those certificate or permit
| 7 | | holders and used in their activities at an airport described | 8 | | above. In addition, no such tax shall be imposed upon the | 9 | | importation or receipt of aviation fuels and kerosene at | 10 | | airports that have a runway of at least 10,003 feet in length | 11 | | and that serve as a U.S. Port of Entry and Foreign Trade Zone | 12 | | operating under the security supervision of the United States | 13 | | Department of Homeland Security. In
addition, no such tax shall | 14 | | be imposed upon the importation or receipt of
diesel fuel sold | 15 | | to or used by a rail carrier registered pursuant to
Section | 16 | | 18c-7201 of the
Illinois Vehicle Code or otherwise recognized | 17 | | by the Illinois Commerce
Commission as a rail carrier, to the | 18 | | extent used directly in railroad
operations. In addition,
no | 19 | | such tax shall be imposed when the sale is made with delivery | 20 | | to a purchaser
outside this State or when the sale is made to a | 21 | | person holding a valid license
as a receiver. In addition, no | 22 | | tax shall be imposed upon diesel fuel consumed
or used in the | 23 | | operation of ships, barges, or vessels,
that are used primarily | 24 | | in or for the transportation of property in interstate
commerce | 25 | | for hire on rivers bordering on this State, if the diesel fuel | 26 | | is
delivered by a licensed receiver to the purchaser's barge, |
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| 1 | | ship, or vessel
while it is afloat upon that bordering river. A | 2 | | specific notation thereof
shall be made on the invoices or | 3 | | sales slips covering each sale.
| 4 | | (Source: P.A. 96-161, eff. 8-10-09.)
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