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| [ Engrossed ] | [ Senate Amendment 003 ] |
90_SB1458
35 ILCS 120/2d from Ch. 120, par. 441d
35 ILCS 505/2 from Ch. 120, par. 418
Amends the Retailers' Occupation Tax Act to make a
technical change in the Section concerning the prepayment of
retailers' occupation tax by motor fuel retailers. Amends
the Motor Fuel Tax Law by making a technical change in the
Section concerning the imposition and rate of the tax.
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LRB9011307KDbd
1 AN ACT in relation to taxation.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Retailers' Occupation Tax Act is amended
5 by changing Section 2d as follows:
6 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
7 Sec. 2d. Any person engaged in the business of selling
8 motor fuel at retail, as defined in the Motor Fuel Tax Law,
9 and who is not a licensed distributor or supplier, as defined
10 in the Motor Fuel Tax Law, shall prepay to his or her
11 distributor, supplier, or other reseller of motor fuel a
12 portion of the tax imposed by this Act if the distributor,
13 supplier, or other reseller of motor fuel is registered under
14 Section 2a or Section 2c of this Act. The prepayment
15 requirement provided for in this Section does not apply to
16 liquid propane gas.
17 The Retailers' Occupation Tax paid to the distributor,
18 supplier, or other reseller shall be an amount equal to $0.04
19 per gallon of the motor fuel, except gasohol as defined in
20 Section 2-10 of this Act which shall be an amount equal to
21 $0.03 per gallon, purchased from the distributor, supplier,
22 or other reseller.
23 Any person engaged in the business of selling motor fuel
24 at retail shall be entitled to a credit against the tax due
25 under this Act in an amount equal to the tax paid to the
26 distributor, supplier, or other reseller.
27 Every distributor, supplier, or other reseller registered
28 as provided in Section 2a or Section 2c of this Act shall
29 remit the prepaid tax on all motor fuel that is due from any
30 person engaged in the business of selling at retail motor
31 fuel with the returns filed under Section 2f or Section 3 of
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1 this Act, but the vendors discount provided in Section 3
2 shall not apply to the amount of prepaid tax that is
3 remitted. Any distributor or supplier who fails to properly
4 collect and remit the tax shall be liable for the tax. For
5 purposes of this Section, the prepaid tax is due on invoiced
6 gallons sold during a month by the 20th day of the following
7 month.
8 (Source: P.A. 86-1475; 87-14.)
9 Section 10. The Motor Fuel Tax Law is amended by
10 changing Section 2 as follows:
11 (35 ILCS 505/2) (from Ch. 120, par. 418)
12 Sec. 2. A tax is imposed on the privilege of operating
13 motor vehicles upon the public highways and recreational-type
14 watercraft upon the waters of this State.
15 (a) Prior to August 1, 1989, the tax is imposed at the
16 rate of 13 cents per gallon on all motor fuel used in motor
17 vehicles operating on the public highways and recreational
18 type watercraft operating upon the waters of this State.
19 Beginning on August 1, 1989 and until January 1, 1990, the
20 rate of the tax imposed in this paragraph shall be 16 cents
21 per gallon. Beginning January 1, 1990, the rate of tax
22 imposed in this paragraph shall be 19 cents per gallon.
23 (b) The tax on the privilege of operating motor vehicles
24 that which use diesel fuel shall be the rate according to
25 paragraph (a) plus an additional 2 1/2 cents per gallon.
26 "Diesel fuel" is defined as any petroleum product intended
27 for use or offered for sale as a fuel for engines in which
28 the fuel is injected into the combustion chamber and ignited
29 by pressure without electric spark.
30 (c) A tax is imposed upon the privilege of engaging in
31 the business of selling motor fuel as a retailer or reseller
32 on all motor fuel used in motor vehicles operating on the
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1 public highways and recreational type watercraft operating
2 upon the waters of this State: (1) at the rate of 3 cents per
3 gallon on motor fuel owned or possessed by such retailer or
4 reseller at 12:01 a.m. on August 1, 1989; and (2) at the rate
5 of 3 cents per gallon on motor fuel owned or possessed by
6 such retailer or reseller at 12:01 A.M. on January 1, 1990.
7 Retailers and resellers who are subject to this
8 additional tax shall be required to inventory such motor fuel
9 and pay this additional tax in a manner prescribed by the
10 Department of Revenue.
11 The tax imposed in this paragraph (c) shall be in
12 addition to all other taxes imposed by the State of Illinois
13 or any unit of local government in this State.
14 (d) Except as provided in Section 2a, the collection of
15 a tax based on gallonage of gasoline used for the propulsion
16 of any aircraft is prohibited on and after October 1, 1979.
17 (e) The collection of a tax, based on gallonage of all
18 products commonly or commercially known or sold as 1-K
19 kerosene, regardless of its classification or uses, is
20 prohibited on and after July 1, 1992, except when the 1-K
21 kerosene is either: (1) delivered into bulk storage
22 facilities of a bulk user, or (2) delivered directly into the
23 fuel supply tanks of motor vehicles.
24 Any sales, except as provided in paragraph (e), items in
25 (1) or (2) of this Section, of 1-K kerosene that are
26 delivered into a storage tank that is located at a facility
27 that has withdrawal facilities which are readily accessible
28 to, and are capable of dispensing 1-K kerosene into the fuel
29 supply tanks of motor vehicles must be supported by
30 documentation affirming that the 1-K kerosene will not be
31 sold for use in highway vehicles. Any person, who after
32 submitting documentation, sells or uses 1-K kerosene for use
33 in motor vehicles shall be liable for any tax due on the
34 sales of 1-K kerosene.
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1 (Source: P.A. 86-16; 86-125; 86-1028; 87-149.)