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91_SB0006sam001
LRB9100929PTpkam03
1 AMENDMENT TO SENATE BILL 6
2 AMENDMENT NO. . Amend Senate Bill 6 on page 3, by
3 inserting immediately below line 33 the following:
4 "The taxes imposed under this subparagraph 3 shall not be
5 in addition to the tax authorized by subsection (c-5), but
6 rather shall be an alternative method to impose the tax.";
7 and
8 on page 7, by replacing lines 6 through 18 with the
9 following:
10 "(c-5) A municipality may, by ordinance, allow a
11 purchaser for non-residential electrical use (i) to elect to
12 register with the municipality as a self-assessing purchaser
13 in relation to payment of the tax imposed by subparagraph 3,
14 on the privilege of using or consuming electricity, and (ii)
15 to pay the tax imposed by subparagraph 3 directly to the
16 municipality on the basis of the uniform percentage of the
17 gross purchase price of electricity purchased at retail and
18 used in the municipality rather than paying the tax to the
19 purchaser's delivering supplier. The maximum rate of tax for
20 a self-assessing purchaser may not exceed 5% and the minimum
21 rate of tax shall be no less than and, until December 31,
22 2008, the maximum rate of tax shall be no more than, the rate
23 the municipality applied in the last full calendar year prior
-2- LRB9100929PTpkam03
1 to the effective date of Section 65 of Public Act 90-561
2 (August 1, 1998) based on the purchase price of the
3 electricity purchased at retail and used in the community as
4 calculated on a monthly basis for each purchaser. The
5 municipality shall establish by ordinance the requirements
6 for (i) the voluntary election, registration, and termination
7 of a self-assessing purchaser, (ii) direct return and payment
8 of the taxes to the municipality by a self-assessing
9 purchaser, and (iii) the rate of tax applied, which shall be
10 the percent of the gross purchase price as provided in this
11 subsection up to but not exceeding 5%. The taxes imposed
12 under this subsection (c-5) shall not be in addition to the
13 tax authorized by subparagraph 3, but rather shall be an
14 alternative method to impose the tax.".