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90_SB0549ham001
LRB9001527PTcwam01
1 AMENDMENT TO SENATE BILL 549
2 AMENDMENT NO. . Amend Senate Bill 549 by replacing
3 the title with the following:
4 "AN ACT in relation to high impact service facilities.";
5 and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The Use Tax Act is amended by changing
9 Section 12 as follows:
10 (35 ILCS 105/12) (from Ch. 120, par. 439.12)
11 Sec. 12. Applicability of Retailers' Occupation Tax Act
12 and Uniform Penalty and Interest Act. All of the provisions
13 of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c,
14 3, 4 (except that the time limitation provisions shall run
15 from the date when the tax is due rather than from the date
16 when gross receipts are received), 5 (except that the time
17 limitation provisions on the issuance of notices of tax
18 liability shall run from the date when the tax is due rather
19 than from the date when gross receipts are received and
20 except that in the case of a failure to file a return
21 required by this Act, no notice of tax liability shall be
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1 issued on and after each July 1 and January 1 covering tax
2 due with that return during any month or period more than 6
3 years before that July 1 or January 1, respectively), 5a, 5b,
4 5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of
5 the Retailers' Occupation Tax Act and Section 3-7 of the
6 Uniform Penalty and Interest Act, which are not inconsistent
7 with this Act, shall apply, as far as practicable, to the
8 subject matter of this Act to the same extent as if such
9 provisions were included herein.
10 (Source: P.A. 87-205; 87-895; 88-660, eff. 9-16-94.)
11 Section 10. The Service Use Tax Act is amended by
12 changing Section 12 as follows:
13 (35 ILCS 110/12) (from Ch. 120, par. 439.42)
14 Sec. 12. Applicability of Retailers' Occupation Tax Act
15 and Uniform Penalty and Interest Act. All of the provisions
16 of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c,
17 3 (except as to the disposition by the Department of the
18 money collected under this Act), 4 (except that the time
19 limitation provisions shall run from the date when gross
20 receipts are received), 5 (except that the time limitation
21 provisions on the issuance of notices of tax liability shall
22 run from the date when the tax is due rather than from the
23 date when gross receipts are received and except that in the
24 case of a failure to file a return required by this Act, no
25 notice of tax liability shall be issued on and after July 1
26 and January 1 covering tax due with that return during any
27 month or period more than 6 years before that July 1 or
28 January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k,
29 5l, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
30 Act which are not inconsistent with this Act, and Section 3-7
31 of the Uniform Penalty and Interest Act, shall apply, as far
32 as practicable, to the subject matter of this Act to the same
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1 extent as if such provisions were included herein.
2 (Source: P.A. 87-205; 88-660, eff. 9-16-94.)
3 Section 15. The Service Occupation Tax Act is amended by
4 changing Section 12 as follows:
5 (35 ILCS 115/12) (from Ch. 120, par. 439.112)
6 Sec. 12. All of the provisions of Sections 1d, 1e, 1f,
7 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c, 3 (except as to the
8 disposition by the Department of the tax collected under this
9 Act), 4 (except that the time limitation provisions shall run
10 from the date when the tax is due rather than from the date
11 when gross receipts are received), 5 (except that the time
12 limitation provisions on the issuance of notices of tax
13 liability shall run from the date when the tax is due rather
14 than from the date when gross receipts are received), 5a, 5b,
15 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of the
16 "Retailers' Occupation Tax Act" which are not inconsistent
17 with this Act, and Section 3-7 of the Uniform Penalty and
18 Interest Act shall apply, as far as practicable, to the
19 subject matter of this Act to the same extent as if such
20 provisions were included herein.
21 (Source: P.A. 86-1490; 87-205.)
22 Section 20. The Retailers' Occupation Tax Act is amended
23 by changing Section 1i and adding Sections 1j.1 and 1j.2 as
24 follows:
25 (35 ILCS 120/1i) (from Ch. 120, par. 440i)
26 Sec. 1i. High Impact Service Facility means a facility
27 used primarily for the sorting, handling and redistribution
28 of mail, freight, cargo, or other single item non-fungible
29 parcels received from agents or employees of the handler or
30 shipper for processing at a common location and
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1 redistribution to other employees or agents for delivery to
2 an ultimate destination on an item-by-item basis, and which:
3 (1) will make an investment in by a business enterprise
4 project of $100,000,000 $150,000,000 dollars or more; (2)
5 will cause the creation of at least 750 to 1,000 jobs or more
6 in an enterprise zone established pursuant to the Illinois
7 Enterprise Zone Act; and (3) is certified by the Department
8 of Commerce and Community Affairs as contractually obligated
9 to meet the requirements specified in divisions (1) and (2)
10 of this paragraph within the time period as specified by the
11 certification. Any business enterprise project applying for
12 the exemption stated in this Section shall make application
13 to the Department of Commerce and Community Affairs in such
14 form and providing such information as may be prescribed by
15 the Department of Commerce and Community Affairs.
16 The Department of Commerce and Community Affairs shall
17 determine whether the business enterprise project meets the
18 criteria prescribed in this Section. If the Department of
19 Commerce and Community Affairs determines that such business
20 enterprise project meets the criteria, it shall issue a
21 certificate of eligibility for exemption to the business
22 enterprise in such form as is prescribed by the Department of
23 Revenue. The Department of Commerce and Community Affairs
24 shall act upon such certification requests within 60 days
25 after receipt of the application, and shall file with the
26 Department of Revenue a copy of each certificate of
27 eligibility for exemption.
28 The Department of Commerce and Community Affairs shall
29 have the power to promulgate rules and regulations to carry
30 out the provisions of this Section and to require that any
31 business enterprise that is granted a tax exemption repay the
32 exempted tax if the business enterprise fails to comply with
33 the terms and conditions of the certification.
34 The certificate of eligibility for exemption shall be
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1 presented by the business enterprise to its supplier when
2 making the initial purchase of machinery and equipment for
3 which an exemption is granted by Section 1j of this Act,
4 together with a certification by the business enterprise that
5 such machinery and equipment is exempt from taxation under
6 Section 1j of this Act and by indicating the exempt status of
7 each subsequent purchase on the face of the purchase order.
8 The certification of eligibility for exemption shall be
9 presented by the business enterprise to its supplier when
10 making the purchase of jet fuel and petroleum products for
11 which an exemption is granted by Section 1j.1 of this Act,
12 together with a certification by the business enterprise that
13 such jet fuel and petroleum product, are exempt from taxation
14 under Section 1j.1 of this Act, and by indicating the exempt
15 status of each subsequent purchase on the face of the
16 purchase order.
17 The Department of Commerce and Community Affairs shall
18 determine the period during which such exemption from the
19 taxes imposed under this Act will remain in effect.
20 (Source: P.A. 85-1409.)
21 (35 ILCS 120/1j.1 new)
22 Sec. 1j.1. Exemption; jet fuel used in the operation of
23 high impact service facilities. Subject to the provisions of
24 Section 1i of this Act, jet fuel and petroleum products sold
25 to and used in the conduct of its business of sorting,
26 handling and redistribution of mail, freight, cargo or other
27 parcels in the operation of a high impact service facility,
28 as defined in Section 1i of this Act, located within an
29 enterprise zone established pursuant to the Illinois
30 Enterprise Zone Act shall be exempt from the tax imposed by
31 this Act, provided that the business enterprise has waived
32 its right to a tax exemption of the charges imposed under
33 Section 9-222.1 of the Public Utilities Act. The Department
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1 of Commerce and Community Affairs shall promulgate rules
2 necessary to further define jet fuel and petroleum products
3 sold to, used, and eligible for exemption in a high impact
4 service facility. The minimum period for which for an
5 exemption from taxes is granted by this Section is 10 years,
6 regardless of the duration of the enterprise zone in which
7 the project is located.
8 (35 ILCS 120/1j.2 new)
9 1j.2. Exceptions. High impact service facilities
10 qualifying under this Act and seeking the exemption under
11 1j.1 shall be ineligible for the exemptions of taxes imposed
12 under Section 9-222.1 of the Public Utilities Act. High
13 impact service facilities qualifying under this Act and
14 seeking the exemption under 9-222.1 of the Public Utilities
15 Act shall be ineligible for the exemptions of taxes as
16 described in Section 1j.1.".