State of Illinois
90th General Assembly
Legislation

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90_SB1265ham001

                                           LRB9009114PTbdam03
 1                    AMENDMENT TO SENATE BILL 1265
 2        AMENDMENT NO.     .  Amend Senate Bill 1265 by  replacing
 3    everything after the enacting clause with the following:
 4        "Section   5.   The  Renewable Energy, Energy Efficiency,
 5    and Coal Resources Development Law  of  1997  is  amended  by
 6    changing Sections 6-5 and 6-6 as follows:
 7        (20 ILCS 687/6-5)
 8        (Section scheduled to be repealed on December 16, 2007)
 9        Sec.  6-5. Renewable Energy Resources and Coal Technology
10    Development Assistance Charge.
11        (a)  Notwithstanding the provisions of Section 16-111  of
12    the  Public  Utilities  Act  but subject to subsection (e) of
13    this Section, each public utility, electric  cooperative,  as
14    defined  in  Section  3.4  of  the Electric Supplier Act, and
15    municipal utility, as referenced  in  Section  3-105  of  the
16    Public  Utilities  Act,  that  is  engaged in the delivery of
17    electricity or the distribution of  natural  gas  within  the
18    State  of  Illinois  shall, effective January 1, 1998, assess
19    each of its customer  accounts  a  monthly  Renewable  Energy
20    Resources  and Coal Technology Development Assistance Charge.
21    The delivering public  utility,  municipal  electric  or  gas
22    utility,  or electric or gas cooperative for a self-assessing
                            -2-            LRB9009114PTbdam03
 1    purchaser remains  subject  to  the  collection  of  the  fee
 2    imposed  by  this  Section.   The  monthly charge shall be as
 3    follows Beginning January  1,  1998,  the  following  charges
 4    shall be imposed:
 5             (1)  $0.05 per month on each account for residential
 6        electric  service  as defined in Section 13 of the Energy
 7        Assistance Act of 1989;
 8             (2)  $0.05 per month on each account for residential
 9        gas service as  defined  in  Section  13  of  the  Energy
10        Assistance Act of 1989;
11             (3)  $0.50   per   month   on   each   account   for
12        nonresidential electric service, as defined in Section 13
13        of  the  Energy  Assistance Act of 1989, which had taking
14        less than 10 megawatts of peak demand during the previous
15        calendar year;
16             (4)  $0.50   per   month   on   each   account   for
17        nonresidential gas service, as defined in Section  13  of
18        the  Energy Assistance Act of 1989, which had distributed
19        to it taking less than 4,000,000 therms of gas during the
20        previous calendar year;
21             (5)  $37.50  per   month   on   each   account   for
22        nonresidential electric service, as defined in Section 13
23        of the Energy Assistance Act of 1989, which had taking 10
24        megawatts  or  greater of peak demand during the previous
25        calendar year; and
26             (6)  $37.50  per   month   on   each   account   for
27        nonresidential  gas  service, as defined in Section 13 of
28        the Energy Assistance  Act  of  1989,  which  had  taking
29        4,000,000  or more therms of gas distributed to it during
30        the previous calendar year.
31        (b)  The Renewable Energy Resources and  Coal  Technology
32    Development  Assistance  Charge  assessed by electric and gas
33    public utilities shall be  considered  a  charge  for  public
34    utility  service Except as provided in subsection (e) of this
                            -3-            LRB9009114PTbdam03
 1    Section, this charge is to be collected by electric  and  gas
 2    utilities,  whether  owned  by  investors,  municipalities or
 3    cooperatives, and alternative retail electric suppliers on  a
 4    monthly basis from their respective customers.
 5        (c)  Fifty  percent  of  the moneys collected pursuant to
 6    this Section shall  be  deposited  in  the  Renewable  Energy
 7    Resources  Trust  Fund  by  the  Department  of  Revenue. The
 8    remaining 50 percent of the moneys collected pursuant to this
 9    Section shall be deposited in the Coal Technology Development
10    Assistance Fund by the Department of Revenue  for  use  under
11    the Illinois Coal Technology Development Assistance Act.
12        (d)  By  the 20th day of the month following the month in
13    which the charges imposed by this Section were collected On a
14    monthly basis, each utility and alternative  retail  electric
15    supplier  collecting  charges  pursuant to this Section shall
16    remit to  the  Department  of  Revenue  for  deposit  in  the
17    Renewable Energy Resources Trust Fund and the Coal Technology
18    Development Assistance Fund all moneys received as payment of
19    the   charge  provided  for  in  this  Section  on  a  return
20    prescribed and furnished by the Department of Revenue showing
21    such information as the Department of Revenue may  reasonably
22    require.
23        (e)  The charges imposed by this Section shall only apply
24    to  customers  of  municipal  electric  or  gas utilities and
25    electric or gas cooperatives if the municipal electric or gas
26    utility or electric or gas cooperative makes  an  affirmative
27    decision to impose the charge. If a municipal electric or gas
28    utility   or   an   electric  or  gas  cooperative  makes  an
29    affirmative decision to impose the charge  provided  by  this
30    Section, the municipal electric or gas utility or electric or
31    gas  cooperative  shall  inform  the Department of Revenue in
32    writing of such decision when it begins to impose the charge.
33    If a municipal electric or gas utility  or  electric  or  gas
34    cooperative  does not assess this charge, its customers shall
                            -4-            LRB9009114PTbdam03
 1    not be eligible for the Renewable Energy Resources Program.
 2        (f)  The Department of Revenue may establish  such  rules
 3    as it deems necessary to implement this Section.
 4    (Source: P.A. 90-561, eff. 12-16-97.)
 5        (20 ILCS 687/6-6)
 6        (Section scheduled to be repealed on December 16, 2007)
 7        Sec. 6-6. Energy efficiency program.
 8        (a)  For   the   year  beginning  January  1,  1998,  and
 9    thereafter as provided in this Section, each electric utility
10    as defined in Section 3-105 of the Public Utilities  Act  and
11    each  alternative  retail  electric  supplier  as  defined in
12    Section 16-102 of the Public Utilities Act supplying electric
13    power and energy to retail customers located in the State  of
14    Illinois  shall  contribute  annually to the Department a pro
15    rata share of a total amount of  $3,000,000  based  upon  the
16    number  of  kilowatt-hours sold by each such entity in the 12
17    months preceding the year of contribution.  On or before  May
18    1  of  each  year,  the  Illinois  Commerce  Commission shall
19    determine and notify the Department of Commerce and Community
20    Affairs of the pro rata share owed by each  electric  utility
21    and  each  alternative  retail  electric  supplier based upon
22    information  supplied  annually  to  the  Illinois   Commerce
23    Commission.  On or before June 1 of each year, the Department
24    of   Commerce   and  Community  Affairs  shall  send  written
25    notification to each electric utility  and  each  alternative
26    retail electric supplier of the amount of pro rata share they
27    owe.  These contributions shall be remitted to the Department
28    of Revenue on or before June 30 of each year the contribution
29    is due on a return prescribed and furnished by the Department
30    of Revenue showing such  information  as  the  Department  of
31    Revenue  may  reasonably  require.  The funds received by the
32    Department pursuant to this Section shall be subject  to  the
33    appropriation   of   funds  by  the  General  Assembly.   The
                            -5-            LRB9009114PTbdam03
 1    Department of Revenue shall place the  funds  remitted  under
 2    this  Section  in a trust fund, that is hereby created in the
 3    State Treasury, called the Energy Efficiency Trust  Fund.  If
 4    an  electric  utility or alternative retail electric supplier
 5    does not remit its  pro  rata  share  to  the  Department  of
 6    Revenue,  the  Department of Revenue must inform the Illinois
 7    Commerce Commission of such failure.  The  Illinois  Commerce
 8    Commission may then revoke the certification of that electric
 9    utility   or   alternative  retail  electric  supplier.   The
10    Illinois Commerce Commission may not renew the  certification
11    of  any  electric  utility  or  alternative  retail  electric
12    supplier that is delinquent in paying its pro rata share.
13        (b)  The  Department  of  Commerce  and Community Affairs
14    shall disburse the moneys in the Energy Efficiency Trust Fund
15    to residential electric customers to fund projects which  the
16    Department  of  Commerce and Community Affairs has determined
17    will promote energy efficiency in the State of Illinois.  The
18    Department of Commerce and Community Affairs shall  establish
19    a  list  of  projects  eligible  for  grants  from the Energy
20    Efficiency  Trust  Fund  including,  but  not   limited   to,
21    supporting   energy   efficiency   efforts   for   low-income
22    households,  replacing  energy  inefficient windows with more
23    efficient windows, replacing  energy  inefficient  appliances
24    with  more efficient appliances, replacing energy inefficient
25    lighting with more efficient lighting,  insulating  dwellings
26    and  buildings,  and  such other projects which will increase
27    energy efficiency in homes and rental properties.
28        (c)  The Department of  Commerce  and  Community  Affairs
29    shall  establish criteria and an application process for this
30    grant program.
31        (d)  The Department of  Commerce  and  Community  Affairs
32    shall  conduct  a  study  of other possible energy efficiency
33    improvements  and  evaluate  methods  for  promoting   energy
34    efficiency  and  conservation,  especially for the benefit of
                            -6-            LRB9009114PTbdam03
 1    low-income customers.
 2        (e)  The Department of  Commerce  and  Community  Affairs
 3    shall  submit  an  annual  report  to  the  General  Assembly
 4    evaluating  the  effectiveness  of  the projects and programs
 5    provided  in   this   Section,   and   recommending   further
 6    legislation  which  will encourage additional development and
 7    implementation of energy efficiency projects and programs  in
 8    Illinois  and  other  actions  that help to meet the goals of
 9    this Section.
10    (Source: P.A. 90-561, eff. 12-16-97.)
11        Section 10.  The  Illinois  Coal  Technology  Development
12    Assistance Act is amended by changing Section 3 as follows:
13        (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
14        Sec.   3.    Transfers  to  Coal  Technology  Development
15    Assistance Funds. As soon as may  be  practicable  after  the
16    first  day  of  each  month,  the Department of Revenue shall
17    certify to the Treasurer an  amount  equal  to  1/64  of  the
18    revenue  realized  from  the  tax  imposed by the Electricity
19    Excise Tax Law, Section 2 of  the  Public  Utilities  Revenue
20    Act,  Section 2 of the Messages Tax Act, and Section 2 of the
21    Gas Revenue  Tax  Act,  during  the  preceding  month.   Upon
22    receipt  of  the  certification, the Treasurer shall transfer
23    the amount shown  on  such  certification  from  the  General
24    Revenue  Fund  to  the Coal Technology Development Assistance
25    Fund, which is hereby created as a special fund in the  State
26    treasury,  except that no transfer shall be made in any month
27    in which the Fund from moneys received under this Section has
28    reached the following balance:
29             (1)  $7,000,000 during fiscal year 1994.
30             (2)  $8,500,000 during fiscal year 1995.
31             (3)  $10,000,000  during  fiscal years year 1996 and
32        1997.
                            -7-            LRB9009114PTbdam03
 1             (4)  During  fiscal  year   1998   and   each   year
 2        thereafter,  an  amount  equal  to the sum of $10,000,000
 3        plus additional moneys deposited into the Coal Technology
 4        Development Assistance Fund  from  the  Renewable  Energy
 5        Resources  and  Coal  Technology  Development  Assistance
 6        Charge  under Section 6.5 of the Renewable Energy, Energy
 7        Efficiency, and Coal Resources Development Law of 1997.
 8    (Source: P.A. 90-561, eff. 12-16-97.)
 9        Section  15.  The Public Utilities Revenue Act is amended
10    by changing Sections 2a.1 and 6 as follows:
11        (35 ILCS 620/2a.1) (from Ch. 120, par. 469a.1)
12        Sec. 2a.1.    Imposition of tax on invested  capital  and
13    on distribution of electricity.
14        (a)  In  addition  to  the  tax  imposed  by the Illinois
15    Income Tax Act, there is hereby imposed upon  every  taxpayer
16    (other  than  an  electric  cooperative, a school district or
17    unit of local government as defined in Section 1  of  Article
18    VII  of the Illinois Constitution of 1970), an additional tax
19    as follows:
20             (i)  For  the   first   500,000,000   kilowatt-hours
21        distributed  by  the  taxpayer  in  this State during the
22        taxable period, 0.031 cents per kilowatt-hour;
23             (ii)  For  the  next  1,000,000,000   kilowatt-hours
24        distributed  by  the  taxpayer  in  this State during the
25        taxable period, 0.050 cents per kilowatt-hour;
26             (iii)  For  the  next  2,500,000,000  kilowatt-hours
27        distributed by the taxpayer  in  this  State  during  the
28        taxable period, 0.070 cents per kilowatt-hour;
29             (iv)  For  the  next  4,000,000,000  killowatt-hours
30        distributed  by  the  taxpayer  in  this State during the
31        taxable period, 0.140 cents per kilowatt-hour;
32             (v)  For  the  next   7,000,000,000   kilowatt-hours
                            -8-            LRB9009114PTbdam03
 1        distributed  by  the  taxpayer  in  this State during the
 2        taxable period, 0.180 cents per kilowatt-hour;
 3             (vi)  For  the  next  3,000,000,000  killowatt-hours
 4        distributed by the taxpayer  in  this  State  during  the
 5        taxable period, 0.142 cents per kilowatt-hour; and
 6             (vii)  For  all  kilowatt-hours  distributed  by the
 7        taxpayer in this  State  during  the  taxable  period  in
 8        excess  of 18,000,000,000 kilowatt-hours, 0.131 cents per
 9        killowatt-hour.
10        (b)  There is imposed on electric cooperatives  that  are
11    required  to  file reports with the Rural Utilities Service a
12    tax equal to 0.8% of such cooperative's invested capital  for
13    the  taxable period. The invested capital tax imposed by this
14    subsection shall not be imposed on electric cooperatives  not
15    required to file reports with the Rural Utilities Service.
16        (c)  If,   for  any  taxable  period,  the  total  amount
17    received by the Department from the tax imposed by subsection
18    (a) exceeds $145,279,553 plus, for taxable periods subsequent
19    to 1998, an amount equal to the lesser of (i) 5% or (ii)  the
20    percentage  increase  in  the Consumer Price Index during the
21    immediately preceding taxable period,  of  the  total  amount
22    received by the Department from the tax imposed by subsection
23    (a)  for the immediately preceding taxable period, determined
24    after  allowance  of  the  credit  provided   for   in   this
25    subsection,  the  Department  shall issue credit memoranda in
26    the aggregate amount of the excess to each of  the  taxpayers
27    who  paid  any  amount  of  tax under subsection (a) for that
28    taxable period in the proportion which the amount paid by the
29    taxpayer  bears  to  the  total  amount  paid  by  all   such
30    taxpayers. This calculation shall be made as of December 1 of
31    the  year  following the immediately preceding taxable period
32    and shall consist of only those returns with payment then  on
33    file  with  the Department.  All future amendments to returns
34    and monies covering this period received after December 1  of
                            -9-            LRB9009114PTbdam03
 1    the year following the taxable period will not be included in
 2    the  calculation  of the affected taxable period or any other
 3    taxable period. The provisions of  this  subsection  are  not
 4    subject  to the Uniform Penalty and Interest Act.  Any credit
 5    memorandum issued to a taxpayer under this subsection may  be
 6    used  as  a  credit  by the taxpayer against its liability in
 7    future taxable periods for  tax  under  subsection  (a).  Any
 8    amount  credited  to  a taxpayer shall not be refunded to the
 9    taxpayer unless the taxpayer demonstrates to  the  reasonable
10    satisfaction  of the Department that it will not incur future
11    liability for tax under subsection (a).  The Department shall
12    adopt reasonable regulations for the  implementation  of  the
13    provisions of this subsection.
14    (Source: P.A. 90-561, eff. 1-1-98.)
15        (35 ILCS 620/6) (from Ch. 120, par. 473)
16        Sec.  6.  If  it appears, after claim therefor filed with
17    the Department, that an amount of tax or penalty or  interest
18    has  been  paid  which was not due under this Act, whether as
19    the result of a mistake of fact or an error of law, except as
20    hereinafter provided,  then  the  Department  shall  issue  a
21    credit  memorandum  or  refund  to  the  person  who made the
22    erroneous payment or, if that person has  died  or  become  a
23    person   under   legal   disability,  to  his  or  her  legal
24    representative, as such.
25        If it is determined that the Department  should  issue  a
26    credit  or  refund  under  this Act, the Department may first
27    apply the amount thereof against any amount of tax or penalty
28    or interest due hereunder from the person  entitled  to  such
29    credit  or  refund.  Any  credit  memorandum issued under the
30    Electricity  Excise  Tax  Law  may  be  applied  against  any
31    liability  incurred  under  the  tax  previously  imposed  by
32    Section 2 of this Act.  For this purpose, if proceedings  are
33    pending  to  determine  whether  or not any tax or penalty or
                            -10-           LRB9009114PTbdam03
 1    interest  is  due  under  this  Act  from  such  person,  the
 2    Department may withhold issuance  of  the  credit  or  refund
 3    pending  the  final  disposition  of such proceedings and may
 4    apply such credit or refund against any amount  found  to  be
 5    due  to  the  Department as a result of such proceedings. The
 6    balance, if any, of the credit or refund shall be  issued  to
 7    the person entitled thereto.
 8        If no tax or penalty or interest is due and no proceeding
 9    is  pending  to  determine whether such person is indebted to
10    the Department for tax or penalty  or  interest,  the  credit
11    memorandum  or refund shall be issued to the claimant; or (in
12    the case of a credit memorandum) the credit memorandum may be
13    assigned and set over by the lawful holder  thereof,  subject
14    to  reasonable  rules  of the Department, to any other person
15    who is subject to this Act, and the amount thereof  shall  be
16    applied  by  the  Department  against  any  tax or penalty or
17    interest due or to  become  due  under  this  Act  from  such
18    assignee.
19        As  to  any  claim  for  credit  or refund filed with the
20    Department on or after each January 1 and July 1, no  amounts
21    erroneously  paid  more  than 3 years prior to such January 1
22    and July 1, respectively,  shall  be  credited  or  refunded,
23    except  that  if  both  the  Department and the taxpayer have
24    agreed to an extension of time  to  issue  a  notice  of  tax
25    liability  under this Act, the claim may be filed at any time
26    prior to the expiration of the period agreed upon.
27        Claims for credit or refund shall  be  filed  upon  forms
28    provided  by the Department. As soon as practicable after any
29    claim for credit or refund is  filed,  the  Department  shall
30    examine the same and determine the amount of credit or refund
31    to  which  the  claimant  is  entitled  and  shall notify the
32    claimant of such determination, which amount shall  be  prima
33    facie correct.
34        Any credit or refund that is allowed under this Act shall
                            -11-           LRB9009114PTbdam03
 1    bear  interest at the rate and in the manner specified in the
 2    Uniform Penalty and Interest Act.
 3        In case the Department determines that  the  claimant  is
 4    entitled  to  a  refund,  such refund shall be made only from
 5    such appropriation as may be available for that  purpose.  If
 6    it appears unlikely that the amount appropriated would permit
 7    everyone  having a claim allowed during the period covered by
 8    such appropriation to elect to receive  a  cash  refund,  the
 9    Department,  by  rule  or  regulation,  shall provide for the
10    payment of refunds in hardship cases and  shall  define  what
11    types of cases qualify as hardship cases.
12    (Source: P.A. 90-491, eff. 1-1-98.)
13        Section   20.   The Electricity Excise Tax Law is amended
14    by changing Sections 2-7, 2-10, and 2-12 as follows:
15        (35 ILCS 640/2-7)
16        (This Section may contain text from a Public Act  with  a
17    delayed effective date)
18        Sec.   2-7.    Collection   of  electricity  excise  tax.
19    Beginning with bills  for  electricity  or  electric  service
20    issued  on  and after August 1, 1998, the tax imposed by this
21    Law shall be collected  from  the  purchaser,  other  than  a
22    self-assessing  purchaser  where  the  delivering supplier or
23    suppliers are notified by the Department that  the  purchaser
24    has  been  registered  as  a self-assessing purchaser for the
25    accounts  listed  by  the  self-assessing  purchaser  as  who
26    provides a copy  of  an  active  certification  described  in
27    Section  Sections  2-10  and  2-10.5  of  this  Law,  by  any
28    delivering  supplier  maintaining a place of business in this
29    State at the rates stated in Section 2-4 with respect to  the
30    electricity  delivered  by such delivering supplier to or for
31    the purchaser, and shall be remitted  to  the  Department  as
32    provided in Section 2-9 of this Law. All sales to a purchaser
                            -12-           LRB9009114PTbdam03
 1    are  presumed subject to tax collection unless the Department
 2    notifies purchaser provides the delivering supplier that  the
 3    purchaser  has  been registered as a self-assessing purchaser
 4    for the accounts listed by the  self-assessing  purchaser  as
 5    with  a  copy of an active certification described in Section
 6    Sections 2-10 and  2-10.5  of  this  Law.   Upon  receipt  of
 7    notification by the Department an active certification from a
 8    purchaser,   the  delivering  supplier  is  relieved  of  all
 9    liability for the collection and remittance of tax  from  the
10    self-assessing  purchaser for which notification was provided
11    by the Department who has provided  the  certification.   The
12    delivering  supplier  is  relieved  of  the liability for the
13    collection of the tax from a self-assessing  purchaser  until
14    such  time  as the delivering supplier is notified in writing
15    by   the   Department   purchaser   that   the    purchaser's
16    certification  as  a self-assessing purchaser is no longer in
17    effect. Delivering  suppliers  shall  collect  the  tax  from
18    purchasers  by  adding  the tax to the amount of the purchase
19    price received from the purchaser for delivering  electricity
20    for or to the purchaser. Where a delivering supplier does not
21    collect the tax from a purchaser, other than a self-assessing
22    purchaser,  as  provided herein, such purchaser shall pay the
23    tax directly to the Department.
24    (Source: P.A. 90-561, eff. 8-1-98.)
25        (35 ILCS 640/2-10)
26        (This Section may contain text from a Public Act  with  a
27    delayed effective date)
28        Sec. 2-10. Election and registration to be self-assessing
29    purchaser. Any purchaser for non-residential electric use may
30    elect  to  register  with  the Department as a self-assessing
31    purchaser and to pay the tax imposed by Section 2-4  directly
32    to  the  Department,  at  the rate stated in that Section for
33    self-assessing purchasers, rather than paying the tax to such
                            -13-           LRB9009114PTbdam03
 1    purchaser's delivering supplier.  The election by a purchaser
 2    to register as a self-assessing purchaser may not be  revoked
 3    by  the  purchaser for at least 2 years 12 months thereafter.
 4    A  purchaser  who  revokes  his  or  her  registration  as  a
 5    self-assessing purchaser shall not thereafter be permitted to
 6    register as a self-assessing purchaser within the  succeeding
 7    2  years  12  months.  A self-assessing purchaser shall renew
 8    his or her registration every  2  years  12  months,  or  the
 9    registration shall be deemed to be revoked.
10        Application  for  a  certificate  of  registration  as  a
11    self-assessing purchaser shall be made to the Department upon
12    forms  furnished  by  the  Department  and  shall contain any
13    reasonable  information  the  Department  may  require.   The
14    self-assessing purchaser shall be required  to  disclose  the
15    name of the delivering supplier or suppliers and each account
16    numbers  for which the self-assessing purchaser elects to pay
17    the tax imposed by Section 2-4 directly  to  the  Department.
18    Upon   receipt  of  the  application  for  a  certificate  of
19    registration in proper form and payment of an  non-refundable
20    biennial  fee  of  $200,  the  Department  shall issue to the
21    applicant a certificate  of  registration  that  permits  the
22    person  to  whom  it was issued to pay the tax incurred under
23    this Law directly to the Department for a period of 2  years.
24    The  Department  shall  notify  the  delivering  supplier  or
25    suppliers  that  the  applicant  has  been  registered  as  a
26    self-assessing  purchaser  for  the  accounts  listed  by the
27    self-assessing  purchaser.   A  certificate  of  registration
28    under this Section shall  be  renewed  upon  application  and
29    payment  of  a  non-refundable  biennial $200 fee, subject to
30    revocation as provided by this  Law,  for  additional  2-year
31    periods  from  the  date  of  its expiration unless otherwise
32    notified by the Department.
33        Upon notification by the Department that an applicant has
34    been registered as a self-assessing purchaser, the delivering
                            -14-           LRB9009114PTbdam03
 1    supplier is no longer required to collect the tax imposed  by
 2    this   Act  for  the  accounts  specifically  listed  by  the
 3    self-assessing purchaser, until the  delivering  supplier  is
 4    notified  by  the  Department  as  set  forth  below that the
 5    self-assessing purchaser's certificate  of  registration  has
 6    been expired, revoked, or denied.
 7        The  Department may deny a certificate of registration to
 8    any applicant if the  owner,  any  partner,  any  manager  or
 9    member of a limited liability company, or a corporate officer
10    of  the  applicant,  is  or  has been the owner, a partner, a
11    manager or member  of  a  limited  liability  company,  or  a
12    corporate  officer,  of another self-assessing purchaser that
13    is in default for moneys due under this Law.
14        Any person aggrieved by any decision  of  the  Department
15    under  this  Section may, within 20 days after notice of such
16    decision,  protest  and  request  a  hearing,  whereupon  the
17    Department shall give notice to such person of the  time  and
18    place  fixed  for  such  hearing  and shall hold a hearing in
19    conformity with the provisions of this Law and then issue its
20    final administrative decision in the matter to  such  person.
21    In  the  absence  of  such  a  protest  within  20  days, the
22    Department's decision shall become final without any  further
23    determination   being   made   or  notice  given.   Upon  the
24    expiration,  revocation,  or  denial  of  a  certificate   of
25    registration  as  a self- assessing purchaser, the Department
26    of Revenue shall provide written notice  of  the  expiration,
27    revocation,  or  denial  of  the  certificate  to  the  self-
28    assessing purchaser's delivering supplier or suppliers.
29    (Source: P.A. 90-561, eff. 8-1-98.)
30        (35 ILCS 640/2-12)
31        (This  Section  may contain text from a Public Act with a
32    delayed effective date)
33        Sec. 2-12.  Applicability of  Retailers'  Occupation  Tax
                            -15-           LRB9009114PTbdam03
 1    Act,  Public  Utilities  Revenue  Act and Uniform Penalty and
 2    Interest  Act.  The  Department  shall  have  full  power  to
 3    administer and  enforce  this  Law;  to  collect  all  taxes,
 4    penalties  and  interest  due hereunder; to dispose of taxes,
 5    penalties and interest so  collected  in  the  manner  herein
 6    provided;  and to determine all rights to credit memoranda or
 7    refunds arising on account of the erroneous payment  of  tax,
 8    penalty or interest hereunder.
 9        All of the provisions of Sections 4 (except that the time
10    limitation provisions shall run from the date when the tax is
11    due  rather  than  from  the  date  when  gross  receipts are
12    received), 5 (except that the time limitation  provisions  on
13    the  issuances of notices of tax liability shall run from the
14    date when the tax is due rather than from the date when gross
15    receipts are received and  except  that  in  the  case  of  a
16    failure  to  file a return required by this Law, no notice of
17    tax liability shall be issued on and after each  July  1  and
18    January  1 covering tax due with that return during any month
19    or period more than 6 years before that July 1 or January  1,
20    respectively, and except that the 30% penalty provided for in
21    Section  5  shall  not apply), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i
22    and 5j of the Retailers' Occupation Tax Act, and Sections  6,
23    8,  9,  10  and 11 of the Public Utilities Revenue Act, which
24    are not inconsistent with this Law, and the  Uniform  Penalty
25    and  Interest  Act shall apply, as far as practicable, to the
26    subject matter of this Law to the  same  extent  as  if  such
27    provisions   were   included   herein.   References  in  such
28    incorporated Sections of the Retailers'  Occupation  Tax  Act
29    and  Public  Utilities  Revenue  Act  and to taxpayers and to
30    persons engaged in the business of selling tangible  personal
31    property  at  retail  means  both  purchasers  and delivering
32    suppliers maintaining a place of business in this  State,  as
33    required  by  the  particular context, when used in this Law.
34    References in such incorporated Sections  of  the  Retailers'
                            -16-           LRB9009114PTbdam03
 1    Occupation  Tax Act and Public Utilities Revenue Act to gross
 2    receipts and to gross receipts received means purchase  price
 3    or  kilowatt-hours  used  or  consumed  by  the purchaser, as
 4    required by the particular context.
 5        Any credit memorandum issued under  the  tax  imposed  by
 6    Section  2 of the Public Utilities Revenue Act may be applied
 7    against  liability  incurred  under  this  Act.  Any   credit
 8    memorandum  issued  under  this  Act  may  be applied against
 9    liability incurred under the tax imposed by Section 2 of  the
10    Public Utilities Revenue Act.
11    (Source: P.A. 90-561, eff. 8-1-98.)
12        (35 ILCS 640/2-10.5 rep.)
13        Section 25.  The Electricity Excise Tax Law is amended by
14    repealing Section 2-10.5.
15        Section  30.   The  Public  Utilities  Act  is amended by
16    changing Sections 16-127 and 17-300 as follows:
17        (220 ILCS 5/16-127)
18        Sec. 16-127.  Environmental disclosure.
19        (a)  Effective January 1, 1999,  every  electric  utility
20    and  alternative  retail  electric supplier shall provide the
21    following information, to  the  maximum  extent  practicable,
22    with its bills to its customers on a quarterly basis:
23             (i)  the  known  sources  of  electricity  supplied,
24        broken-out  by  percentages, of biomass power, coal-fired
25        power, hydro  power,  natural  gas-fired  power,  nuclear
26        power, oil-fired power, solar power, wind power and other
27        resources, respectively; and
28             (ii)  a  pie-chart  which  graphically  depicts  the
29        percentages of the sources of the electricity supplied as
30        set forth in subparagraph (i) of this subsection.
31        (b)  In  addition, every electric utility and alternative
                            -17-           LRB9009114PTbdam03
 1    retail electric supplier shall provide, to the maximum extent
 2    practicable, with its bills to its customers on  a  quarterly
 3    basis,  a  standardized chart in a format to be determined by
 4    the Commission in a rule following notice and hearings  which
 5    provides  the  amounts  of  carbon  dioxide, nitrogen nitrous
 6    oxides  and  sulfur  dioxide  emissions  and  nuclear   waste
 7    attributable  to the known sources of electricity supplied as
 8    set forth in subparagraph  (i)  of  subsection  (a)  of  this
 9    Section.
10        (c)  The   electric   utilities  and  alternative  retail
11    electric suppliers may  provide  their  customers  with  such
12    other information as they believe relevant to the information
13    required in subsections (a) and (b) of this Section.
14        (d)  For  the purposes of subsection (a) of this Section,
15    "biomass" means dedicated crops grown for  energy  production
16    and organic wastes.
17        (e)  All  of  the information provided in subsections (a)
18    and (b) of this Section shall be presented to the  Commission
19    for inclusion in its World Wide Web Site.
20    (Source: P.A. 90-561, eff. 12-16-97.)
21        (220 ILCS 5/17-300)
22        Sec.  17-300.   Election  to  be  an  alternative  retail
23    electric supplier.
24        (a)  An  electric cooperative or municipal system may, by
25    appropriate  action,  and  at  the  sole  discretion  of  the
26    governing body  of  each,  make  an  election  to  become  an
27    alternative   retail  electric  supplier.  A  generation  and
28    transmission electric cooperative may not, as an  alternative
29    retail  electric supplier, serve any present or future retail
30    customers of a distribution electric cooperative not a member
31    of that  generation  and  transmission  electric  cooperative
32    unless  at  least  30%  of  the total number of meters of the
33    generation   and    transmission    electric    cooperative's
                            -18-           LRB9009114PTbdam03
 1    member-cooperatives are eligible to obtain electric power and
 2    energy  from  an  alternative  retail electric supplier other
 3    than the generation and transmission electric cooperative  or
 4    an  electric  utility  due  to  member-cooperative  elections
 5    pursuant to either Section 17-200 or 17-300.
 6        (b)  Commission authority over an electric cooperative or
 7    municipal   system  electing  to  be  an  alternative  retail
 8    electric supplier.   An  electric  cooperative  or  municipal
 9    system electing to be an alternative retail electric supplier
10    shall  provide  those  services  in  accordance with Sections
11    16-115A and 16-115B of this Act,  to the  extent  that  these
12    Sections  have  application  to the services being offered by
13    the  electric  cooperative  or   municipal   system   as   an
14    alternative retail electric supplier.  In no case shall these
15    provisions  apply  to the existing or future customers taking
16    delivery services from an electric cooperative  or  municipal
17    system  pursuant  to  their  respective  authority  under the
18    Electric Supplier Act or the Illinois Municipal Code.
19        (c)  Notification of election to be an alternative retail
20    electric supplier.   Upon  filing  notice  of  intent  by  an
21    electric  cooperative  or  a  municipal  system  to become an
22    alternative retail electric supplier,  the  Commission  shall
23    issue  within  45 days a certificate of service authority for
24    the entire State or for a specified geographic  area  of  the
25    State, as specified in the notice.  Issuance of a certificate
26    of service authority shall constitute compliance with Section
27    16-115 of this Act.
28        (d)  Delivery  services provided by electric cooperatives
29    or  municipal  systems.   Municipal   systems   or   electric
30    cooperatives  making  an election under this Section shall be
31    required to provide delivery  services  on  their  respective
32    systems to the electric utility or utilities in whose service
33    area  or  areas  the  proposed service will be offered.  Such
34    required delivery services to be  provided  by  the  electric
                            -19-           LRB9009114PTbdam03
 1    cooperatives   and  municipal  systems  shall  be  reasonably
 2    comparable to the delivery services provided to the  electric
 3    cooperative's and municipal system's own customers.
 4        (e)  Exclusive  authority  over  distribution facilities.
 5    Provided that,  and  subject  to  their  authority  to  serve
 6    customers  pursuant to the Electric Supplier Act with respect
 7    to  electric  cooperatives  and  pursuant  to  the   Illinois
 8    Municipal  Code with respect to municipal systems, each shall
 9    continue to provide the exclusive distribution facilities for
10    any  existing  and  future  customers   that   the   electric
11    cooperative  or  municipal  system  is  now  or in the future
12    otherwise entitled to serve, and which customers are  now  or
13    in  the  future  receiving service provided by an alternative
14    retail electric supplier.
15    (Source: P.A. 90-561, eff. 12-16-97.)
16        Section 35.  The Energy Assistance Act of 1989 is amended
17    by changing Sections 13 and 14 as follows:
18        (305 ILCS 20/13)
19        Sec. 13.  Supplemental Low-Income Energy Assistance Fund.
20        (a)  The Supplemental Low-Income Energy  Assistance  Fund
21    is  hereby  created  as a special fund in the State Treasury.
22    The  Supplemental  Low-Income  Energy  Assistance   Fund   is
23    authorized  to  receive,  by  statutory  deposit,  the moneys
24    collected   pursuant   to   this   Section.     Subject    to
25    appropriation,  the  Department  shall  use  moneys  from the
26    Supplemental Low-Income Energy Assistance Fund  for  payments
27    to  electric  or  gas public utilities, municipal electric or
28    gas utilities, and electric cooperatives on behalf  of  their
29    customers  who  are participants in the program authorized by
30    Section 4 of this Act, for the  provision  of  weatherization
31    services   and   for   administration   of  the  Supplemental
32    Low-Income Energy Assistance Fund.  The  yearly  expenditures
                            -20-           LRB9009114PTbdam03
 1    for weatherization may not exceed 10% of the amount collected
 2    during  the  year  pursuant  to this Section.  In determining
 3    which  customers  will  participate  in  the   weatherization
 4    component,  the  Department  shall  target weatherization for
 5    those customers with the greatest energy burden, that is  the
 6    lowest   income  and  greatest  utility  bills.   The  yearly
 7    administrative expenses of the Supplemental Low-Income Energy
 8    Assistance Fund may not exceed 10% of  the  amount  collected
 9    during that year pursuant to this Section.
10        (b)  Notwithstanding  the provisions of Section 16-111 of
11    the Public Utilities Act but subject  to  subsection  (k)  of
12    this  Section,  each public utility, electric cooperative, as
13    defined in Section 3.4 of  the  Electric  Supplier  Act,  and
14    municipal  utility,  as  referenced  in  Section 3-105 of the
15    Public Utilities Act, that is  engaged  in  the  delivery  of
16    electricity  or  the  distribution  of natural gas within the
17    State of Illinois shall, effective January  1,  1998,  assess
18    each  of  its  customer  accounts a monthly Energy Assistance
19    Charge for  the  Supplemental  Low-Income  Energy  Assistance
20    Fund.  The  delivering  public utility, municipal electric or
21    gas  utility,  or  electric  or   gas   cooperative   for   a
22    self-assessing purchaser remains subject to the collection of
23    the fee imposed by this Section.  The monthly charge shall be
24    as follows:
25             (1)  $0.40 per month on each account for residential
26        electric service;
27             (2)  $0.40 per month on each account for residential
28        gas service;
29             (3)  $4    per    month    on   each   account   for
30        non-residential electric service which had less  than  10
31        megawatts  of  peak  demand  during the previous calendar
32        year;
33             (4)  $4   per   month   on    each    account    for
34        non-residential  gas  service which had distributed to it
                            -21-           LRB9009114PTbdam03
 1        less than 4,000,000 therms of  gas  during  the  previous
 2        calendar year;
 3             (5)  $300    per   month   on   each   account   for
 4        non-residential electric service which had  10  megawatts
 5        or  greater  of  peak demand during the previous calendar
 6        year; and
 7             (6)  $300   per   month   on   each   account    for
 8        non-residential  gas  service which had 4,000,000 or more
 9        therms of gas  distributed  to  it  during  the  previous
10        calendar year.
11        (c)  For purposes of this Section:
12             (1)  "residential  electric  service" means electric
13        utility service for household  purposes  delivered  to  a
14        dwelling  of  2  or  fewer  units which is billed under a
15        residential  rate,  or  electric  utility   service   for
16        household  purposes delivered to a dwelling unit or units
17        which  is  billed  under  a  residential  rate   and   is
18        registered by a separate meter for each dwelling unit;
19             (2)  "residential  gas  service"  means  gas utility
20        service for household purposes distributed to a  dwelling
21        of  2  or fewer units which is billed under a residential
22        rate, or  gas  utility  service  for  household  purposes
23        distributed  to  a dwelling unit or units which is billed
24        under a residential rate and is registered by a  separate
25        meter for each dwelling unit;
26             (3)  "non-residential    electric   service"   means
27        electric  utility  service  which  is   not   residential
28        electric service; and
29             (4)  "non-residential gas service" means gas utility
30        service which is not residential gas service.
31        (d)  At  least 45 days prior to the date on which it must
32    begin  assessing  Energy  Assistance  Charges,  each   public
33    utility  engaged  in  the  delivery  of  electricity  or  the
34    distribution  of  natural  gas  shall  file with the Illinois
                            -22-           LRB9009114PTbdam03
 1    Commerce  Commission   tariffs   incorporating   the   Energy
 2    Assistance Charge in other charges stated in such tariffs.
 3        (e)  The  Energy  Assistance  Charge assessed by electric
 4    and gas public utilities shall be  considered  a  charge  for
 5    public utility service.
 6        (f)  By  the 20th day of the month following the month in
 7    which the charges imposed by the Section were collected On  a
 8    monthly  basis,  each  public utility, municipal utility, and
 9    electric cooperative shall remit to the Department of Revenue
10    all moneys received  as  payment  of  the  Energy  Assistance
11    Charge on a return prescribed and furnished by the Department
12    of  Revenue  showing  such  information  as the Department of
13    Revenue may  reasonably  require.   If  a  customer  makes  a
14    partial  payment,  a  public  utility,  municipal utility, or
15    electric cooperative may elect  either:  (i)  to  apply  such
16    partial  payments  first  to  amounts  owed to the utility or
17    cooperative for its services and  then  to  payment  for  the
18    Energy  Assistance  Charge  or  (ii)  to  apply  such partial
19    payments on a pro-rata basis  between  amounts  owed  to  the
20    utility  or  cooperative  for its services and to payment for
21    the Energy Assistance Charge.
22        (g)  The Department of Revenue  shall  deposit  into  the
23    Supplemental  Low-Income  Energy  Assistance  Fund all moneys
24    remitted to it in accordance  with  subsection  (f)  of  this
25    Section.
26        (h)  If  as  of  June  30  December  31, 2002 the program
27    authorized by Section 4 of this Act has not been replaced  by
28    a  new  energy assistance program which is in operation, then
29    the General  Assembly  shall  review  the  program;  provided
30    however,  that after that date, any public utility, municipal
31    utility, or electric cooperative shall continue to assess  an
32    Energy  Assistance Charge which was originally assessed on or
33    before June 30 December 31, 2002 and which remains unpaid.
34        On or before December 31, 2002 2003, the Department shall
                            -23-           LRB9009114PTbdam03
 1    prepare a report for the General Assembly on the  expenditure
 2    of  funds  appropriated from the Low-Income Energy Assistance
 3    Block Grant Fund for the program authorized under  Section  4
 4    of this Act.
 5        (i)  The  Department  of Revenue may establish such rules
 6    as it deems necessary to implement this Section.
 7        (j)  The Department of Commerce and Community Affairs may
 8    establish such rules as it deems necessary to implement  this
 9    Section.
10        (k)  The charges imposed by this Section shall only apply
11    to  customers  of  municipal  electric  or  gas utilities and
12    electric or gas cooperatives if the municipal electric or gas
13    utility or electric or gas cooperative makes  an  affirmative
14    decision  to  impose  the charge.  If a municipal electric or
15    gas utility or an electric cooperative makes  an  affirmative
16    decision  to  impose the charge provided by this Section, the
17    municipal electric or gas  utility  or  electric  cooperative
18    shall  inform  the  Department  of Revenue in writing of such
19    decision when it begins to impose the charge.  If a municipal
20    electric or gas utility or electric or gas  cooperative  does
21    not assess this charge, the Department may not use funds from
22    the Supplemental Low-Income Energy Assistance Fund to provide
23    benefits  to  its  customers  under the program authorized by
24    Section 4 of this Act.
25    (Source: P.A. 90-561, eff. 12-16-97.)
26        (305 ILCS 20/14)
27        Sec. 14.  Energy Assistance Program Design Group.
28        (a)  This  Section  establishes  an   Energy   Assistance
29    Program  Design  Group  to  advise  the General Assembly with
30    respect to designing a low-income energy  assistance  program
31    for the period beginning on July 1, 2002 January 1, 2003.
32        (b)  The  Energy Assistance Program Design Group shall be
33    chaired by the Director of Commerce and Community Affairs  or
                            -24-           LRB9009114PTbdam03
 1    his or her designee. There shall be 4 legislative members and
 2    13  non-legislative  members of the Energy Assistance Program
 3    Design Group. The 4 legislative members shall be appointed as
 4    follows: one member of the House of Representatives appointed
 5    by the Speaker of the House of Representatives, one member of
 6    the House of Representatives appointed by the Minority Leader
 7    of the House of Representatives, one  member  of  the  Senate
 8    appointed  by  the President of the Senate, and one member of
 9    the Senate appointed by the Minority Leader  of  the  Senate.
10    The  non-legislative members of the Energy Assistance Program
11    Design Group shall include the chairperson and the  following
12    12  members:  (i)  one  member  designated  by  the  Illinois
13    Commerce  Commission;  (ii)  one  member  designated  by  the
14    Illinois  Department  of  Natural Resources; (iii) one member
15    designated by the Illinois Energy  Association  to  represent
16    electric  public  utilities  serving  in  excess of 1 million
17    customers in this State; (iv) one member agreed upon  by  gas
18    public  utilities  that  serve more than 500,000 customers in
19    this State; (v) one member designated by the Illinois  Energy
20    Association  to represent combination gas and electric public
21    utilities; (vi)  one  member  agreed  upon  by  the  Illinois
22    Municipal  Electric  Agency  and  the Association of Illinois
23    Electric Co-operatives; (vii) one member  designated  by  the
24    Midwest   Independent  Power  Suppliers  Coordination  Group;
25    (viii) one member designated by  the  National  Training  and
26    Information  Center to represent low income energy consumers;
27    (ix) one member designated by the Illinois  Community  Action
28    Association  to  represent  local agencies that assist in the
29    administration of this Act; (x) one member designated by  the
30    Citizens   Utility  Board  to  represent  residential  energy
31    consumers; (xi) one member designated by the Illinois  Retail
32    Merchants   Association   to   represent   commercial  energy
33    customers; and (xii) one member designated  by  the  Illinois
34    Industrial   Energy   Consumers.   The  appointments  of  the
                            -25-           LRB9009114PTbdam03
 1    legislative members shall be submitted to the chairman of the
 2    Energy Assistance Program Design Group within 30 days of  the
 3    effective  date  of this amendatory Act of 1998 and within 30
 4    days of a new General Assembly convening. The  names  of  the
 5    non-legislative members shall be submitted to the chairperson
 6    of   the  Energy  Assistance  Program  Design  Group  by  the
 7    designating organization within 30 days of the effective date
 8    of this amendatory Act of 1998. The designating  organization
 9    shall  notify the chairperson of any changes or substitutions
10    of a designee within  10  business  days  of  the  change  or
11    substitution.     As  promptly  as  practicable following the
12    enactment  of  this  amendatory  Act  of  1997,  the  General
13    Assembly, or a Joint Committee thereof,  shall  establish  an
14    Energy   Assistance   Program   Design   Group.   The  Energy
15    Assistance Program Design  Group  shall  be  chaired  by  the
16    Director  of the Department of Commerce and Community Affairs
17    and  shall  include  one  representative  of  each   of   the
18    following:  (i)  the  Illinois  Commerce Commission; (ii) the
19    Department  of  Natural  Resources;  (iii)  electric   public
20    utilities; (iv) gas public utilities; (v) combination gas and
21    electric  public  utilities;  (vi)  municipal  utilities  and
22    electric  cooperatives;  (vii)  electricity  and  natural gas
23    marketers; (viii) low-income  energy  customers;  (ix)  local
24    agencies  engaged by the Department of Commerce and Community
25    Affairs  to  assist  in  the  administration  of  the  Energy
26    Assistance Act of 1989;  (x)  residential  energy  customers;
27    (xi) commercial energy customers; and (xii) industrial energy
28    customers.
29        (c)  Within  3  months  of  its establishment, the Energy
30    Assistance  Program  Design  Group  shall   meet   to   begin
31    consideration  of  the design and implementation of an energy
32    assistance program in Illinois for the  period  beginning  on
33    July  1,  2002  January  1,  2003.   Within  12 months of its
34    establishment, the Program Design  Group  shall  hold  public
                            -26-           LRB9009114PTbdam03
 1    hearings to assist its deliberations.
 2        (d)  The  Program  Design  Group  shall  provide a report
 3    containing its recommendations to the General Assembly on  or
 4    before  January  1,  2001 2002.  This report must include the
 5    following:
 6             (1)  recommendations  on  the   definition   of   an
 7        eligible low-income residential customer;
 8             (2)  recommendations  regarding  the continuation of
 9        the program authorized by Section 4 of this Act  and  the
10        Supplemental Low-Income Energy Assistance Fund;
11             (3)  recommendations    on    ensuring    low-income
12        residential  customers  have  access  to essential energy
13        services;
14             (4)  recommendations on addressing past due  amounts
15        owed to utilities by low-income persons in Illinois;
16             (5)  demographic  and  other  information (including
17        household consumption information) necessary to determine
18        the total number of customers  eligible  for  assistance,
19        the  total  number  of  customers  likely  to  apply  for
20        assistance,  and  funding  estimates  for any recommended
21        program;
22             (6)  recommendations  on  appropriate  measures   to
23        encourage    energy    conservation,    efficiency,   and
24        responsibility among low-income residential customers;
25             (7)  any    recommended    changes    to    existing
26        legislation; and
27             (8)  an estimate of the  cost  of  implementing  the
28        Program Design Group's recommendations.
29        (e)  The  recommendations  adopted  by the Program Design
30    Group shall be  competitively  neutral  in  their  impact  on
31    providers in the energy market and shall spread program costs
32    across the broadest possible base.
33        (f)  The  Department  of  Commerce  and Community Affairs
34    shall hold public hearings  on  the  recommendations  of  the
                            -27-           LRB9009114PTbdam03
 1    Energy  Assistance  Program Design Group during calendar year
 2    2001 2002.
 3    (Source: P.A. 90-561, eff. 12-16-97.)
 4        Section 99.  Effective date.  This Act takes effect  upon
 5    becoming law.".

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