97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3285
 
Introduced 2/7/2012, by Sen. James F. Clayborne, Jr.
 
SYNOPSIS AS INTRODUCED:
 

 





35 ILCS 173/5-10
35 ILCS 615/2  from Ch. 120, par. 467.17

     Amends the Gas Use Tax Law.   Provides that no tax shall be imposed under the Act on or after January 1, 2013.    Amends the Gas Revenue Tax Act.  Provides that the occupation tax imposed under the Act shall not be imposed on or after January 1, 2013.  Effective immediately.
  


LRB097 20027 HLH 65338 b

FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
SB3285LRB097 20027 HLH 65338 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Gas Use Tax Law is amended  by changing 
5Section 5-10 as follows:
 



6    (35 ILCS 173/5-10)



7    Sec. 5-10. Imposition of tax. Beginning October 1, 2003, 
8and until January 1, 2013, a tax is imposed
upon the privilege 
9of
using in
this State gas obtained in a purchase of 
10out-of-state gas
at the rate of 2.4 cents per therm or 5%
of 
11the
purchase price for the billing period, whichever is the 
12lower rate.
Such tax rate shall be referred to as the 
13"self-assessing purchaser tax rate".
Beginning
with bills 
14issued by delivering suppliers on and after October 1, 2003,

15purchasers
may elect
an alternative tax rate of 2.4 cents per 
16therm to be paid under the provisions
of Section 5-15 of this 
17Law to a delivering supplier maintaining a place of
business in 
18this
State. Such
tax rate shall be referred to as the 
19"alternate tax rate". The tax imposed
under this Section
shall 
20not apply to gas used by business enterprises certified under

21Section 9-222.1 of the
Public Utilities Act, as amended, to the 
22extent of such exemption and during
the
period of
time 
23specified by the Department of Commerce and Economic 
 
 
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1Opportunity.

2(Source: P.A. 93-31, eff. 10-1-03; 94-793, eff. 5-19-06.)

 
3    Section 10. The Gas Revenue Tax Act is amended  by changing 
4Section 2 as follows:
 



5    (35 ILCS 615/2)  (from Ch. 120, par. 467.17)



6    Sec. 2. 
A tax is imposed upon persons engaged in the 
7business of
distributing, supplying, furnishing or selling gas 
8to persons for use or
consumption and not for resale at the 
9rate of 2.4 cents per therm of all
gas which is so distributed, 
10supplied, furnished, sold or
transported to or for each 
11customer in
the course of such business, or 5% of the gross 
12receipts
received from each customer from
such business, 
13whichever is the lower rate as applied to each customer
for 
14that customer's billing period, provided that any change in 
15rate
imposed by this amendatory
Act of 1985 shall become 
16effective only with bills having a meter reading
date on or 
17after January 1, 1986. However, such
taxes are not imposed with

18respect to any business in interstate commerce, or otherwise to 
19the extent
to which such business may not, under the 
20Constitution and statutes of the
United States, be made the 
21subject of taxation by this State.

22    Nothing in this amendatory Act of 1985 shall impose a tax 
23with respect
to any transaction with respect to which no tax 
24was imposed immediately
preceding the
effective date of this 
 
 
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1amendatory Act of 1985.

2    Beginning with bills issued to customers on and after 
3October 1, 2003, no
tax shall be
imposed under this Act on 
4transactions with customers who incur a tax liability
under the

5Gas Use Tax Law.

6    No
tax shall be
imposed under this Section on or after 
7January 1, 2013. 
8(Source: P.A. 93-31, eff. 10-1-03.)

 
9    Section 99. Effective date. This Act takes effect upon 
10becoming law.