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| [ House Amendment 001 ] |
91_HB4743
LRB9114654REdv
1 AN ACT to suspend taxes on the use or consumption of gas.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Gas Revenue Tax Act is amended by
5 changing Section 2 as follows:
6 (35 ILCS 615/2) (from Ch. 120, par. 467.17)
7 Sec. 2. Tax on use or consumption; imposed; rate.
8 (a) Through November 30, 2000 and then on and after June
9 1, 2001, a tax is imposed upon persons engaged in the
10 business of distributing, supplying, furnishing or selling
11 gas to persons for use or consumption and not for resale at
12 the rate of 2.4 cents per therm of all gas which is so
13 distributed, supplied, furnished, sold or transported to or
14 for each customer in the course of such business, or 5% of
15 the gross receipts received from each customer from such
16 business, whichever is the lower rate as applied to each
17 customer for that customer's billing period, provided that
18 any change in rate imposed by this amendatory Act of 1985
19 shall become effective only with bills having a meter reading
20 date on or after January 1, 1986. However, such taxes are not
21 imposed with respect to any business in interstate commerce,
22 or otherwise to the extent to which such business may not,
23 under the Constitution and statutes of the United States, be
24 made the subject of taxation by this State.
25 Nothing in this amendatory Act of 1985 shall impose a tax
26 with respect to any transaction with respect to which no tax
27 was imposed immediately preceding the effective date of this
28 amendatory Act of 1985.
29 (b) No tax is imposed under this Section for the period
30 beginning December 1, 2000 through May 31, 2001. If a
31 customer's billing period includes (i) days before December
-2- LRB9114654REdv
1 1, 2000 or days after May 31, 2001 and (ii) days in the
2 period beginning December 1, 2000 through May 31, 2001, then
3 taxable therms or taxable gross receipts shall be determined
4 by multiplying the total therms or gross receipts during the
5 billing period by the number of days in the billing period
6 that were before December 1, 2000 or after May 31, 2001 and
7 then dividing the result by the total number of days in the
8 billing period.
9 (Source: P.A. 84-307; 84-1093.)
10 Section 99. Effective date. This Act takes effect on
11 December 1, 2000.