[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
91_SB0213
LRB9102798PTpc
1 AN ACT to amend the Electricity Excise Tax Law by
2 changing Section 2-10.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Electricity Excise Tax Law is amended by
6 changing Section 2-10 as follows:
7 (35 ILCS 640/2-10)
8 Sec. 2-10. Election and registration to be self-assessing
9 purchaser; denial. Any purchaser for non-residential electric
10 use may elect to register with the Department as a
11 self-assessing purchaser and to pay the tax imposed by
12 Section 2-4 directly to the Department, at the rate stated in
13 that Section for self-assessing purchasers, rather than
14 paying the tax to such purchaser's delivering supplier. The
15 election by a purchaser to register as a self-assessing
16 purchaser may not be revoked by the purchaser for at least 2
17 years thereafter. A purchaser who revokes his or her
18 registration as a self-assessing purchaser shall not
19 thereafter be permitted to register as a self-assessing
20 purchaser within the succeeding 2 years. A self-assessing
21 purchaser shall renew his or her registration every 2 years,
22 or the registration shall be deemed to be revoked.
23 Application for a certificate of registration as a
24 self-assessing purchaser shall be made to the Department upon
25 forms furnished by the Department and shall contain any
26 reasonable information the Department may require. The
27 self-assessing purchaser shall be required to disclose the
28 name of the delivering supplier or suppliers and each account
29 numbers for which the self-assessing purchaser elects to pay
30 the tax imposed by Section 2-4 directly to the Department.
31 Upon receipt of the application for a certificate of
-2- LRB9102798PTpc
1 registration in proper form and payment of an non-refundable
2 biennial fee of $200, the Department shall issue to the
3 applicant a certificate of registration that permits the
4 person to whom it was issued to pay the tax incurred under
5 this Law directly to the Department for a period of 2 years.
6 The Department shall notify the delivering supplier or
7 suppliers that the applicant has been registered as a
8 self-assessing purchaser for the accounts listed by the
9 self-assessing purchaser. A certificate of registration
10 under this Section shall be renewed upon application and
11 payment of a non-refundable biennial $200 fee, subject to
12 revocation as provided by this Law, for additional 2-year
13 periods from the date of its expiration unless otherwise
14 notified by the Department.
15 Upon notification by the Department that an applicant has
16 been registered as a self-assessing purchaser, the delivering
17 supplier is no longer required to collect the tax imposed by
18 this Act for the accounts specifically listed by the
19 self-assessing purchaser, until the delivering supplier is
20 notified by the Department as set forth below that the
21 self-assessing purchaser's certificate of registration has
22 been expired, revoked, or denied.
23 The Department may deny a certificate of registration to
24 any applicant if the owner, any partner, any manager or
25 member of a limited liability company, or a corporate officer
26 of the applicant, is or has been the owner, a partner, a
27 manager or member of a limited liability company, or a
28 corporate officer, of another self-assessing purchaser that
29 is in default for moneys due under this Law.
30 Any person aggrieved by any decision of the Department
31 under this Section may, within 20 days after notice of such
32 decision, protest and request a hearing, whereupon the
33 Department shall give notice to such person of the time and
34 place fixed for such hearing and shall hold a hearing in
-3- LRB9102798PTpc
1 conformity with the provisions of this Law and then issue its
2 final administrative decision in the matter to such person.
3 In the absence of such a protest within 20 days, the
4 Department's decision shall become final without any further
5 determination being made or notice given. Upon the
6 expiration, revocation, or denial of a certificate of
7 registration as a self-assessing purchaser, the Department of
8 Revenue shall provide written notice of the expiration,
9 revocation, or denial of the certificate to the
10 self-assessing purchaser's delivering supplier or suppliers.
11 (Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98.)