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91_SB0865
SDS/910007/DGdo
1 AN ACT concerning taxes.
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. A tax is imposed upon persons engaged in the
8 business of distributing, supplying, furnishing or selling
9 gas to persons for other than residential use or consumption
10 and not for resale at the rate of 2.4 cents per therm of all
11 gas which is so distributed, supplied, furnished, sold or
12 transported to or for each customer in the course of such
13 business, or 5% of the gross receipts received from each
14 customer from such business, whichever is the lower rate as
15 applied to each customer for that customer's billing period,
16 provided that any change in rate imposed by this amendatory
17 Act of 1985 shall become effective only with bills having a
18 meter reading date on or after January 1, 1986. However, such
19 taxes are not imposed with respect to any business in
20 interstate commerce, or otherwise to the extent to which such
21 business may not, under the Constitution and statutes of the
22 United States, be made the subject of taxation by this State.
23 Nothing in this amendatory Act of 1985 shall impose a tax
24 with respect to any transaction with respect to which no tax
25 was imposed immediately preceding the effective date of this
26 amendatory Act of 1985. The provisions of this amendatory Act
27 of the 91st General Assembly are exempt from the provisions
28 of Section 2a.3.
29 (Source: P.A. 84-307; 84-1093.)
30 Section 10. The Electricity Excise Tax Law is amended by
-2- SDS/910007/DGdo
1 changing Section 2-4 as follows:
2 (35 ILCS 640/2-4)
3 Sec. 2-4. Tax imposed.
4 (a) Except as provided in subsections subsection (b) and
5 (c), a tax is imposed on the privilege of using in this State
6 electricity purchased for use or consumption and not for
7 resale, other than by municipal corporations owning and
8 operating a local transportation system for public service,
9 at the following rates per kilowatt-hour delivered to the
10 purchaser:
11 (i) For the first 2000 kilowatt-hours used or
12 consumed in a month: 0.330 cents per kilowatt-hour;
13 (ii) For the next 48,000 kilowatt-hours used or
14 consumed in a month: 0.319 cents per kilowatt-hour;
15 (iii) For the next 50,000 kilowatt-hours used or
16 consumed in a month: 0.303 cents per kilowatt-hour;
17 (iv) For the next 400,000 kilowatt-hours used or
18 consumed in a month: 0.297 cents per kilowatt-hour;
19 (v) For the next 500,000 kilowatt-hours used or
20 consumed in a month: 0.286 cents per kilowatt-hour;
21 (vi) For the next 2,000,000 kilowatt-hours used or
22 consumed in a month: 0.270 cents per kilowatt-hour;
23 (vii) For the next 2,000,000 kilowatt-hours used or
24 consumed in a month: 0.254 cents per kilowatt-hour;
25 (viii) For the next 5,000,000 kilowatt-hours used
26 or consumed in a month: 0.233 cents per kilowatt-hour;
27 (ix) For the next 10,000,000 kilowatt-hours used or
28 consumed in a month: 0.207 cents per kilowatt-hour;
29 (x) For all electricity in excess of 20,000,000
30 kilowatt-hours used or consumed in a month: 0.202 cents
31 per kilowatt-hour.
32 Provided, that in lieu of the foregoing rates, the tax is
33 imposed on a self-assessing purchaser at the rate of 5.1% of
-3- SDS/910007/DGdo
1 the self-assessing purchaser's purchase price for all
2 electricity distributed, supplied, furnished, sold,
3 transmitted and delivered to the self-assessing purchaser in
4 a month.
5 (b) A tax is imposed on the privilege of using in this
6 State electricity purchased from a municipal system or
7 electric cooperative, as defined in Article XVII of the
8 Public Utilities Act, which has not made an election as
9 permitted by either Section 17-200 or Section 17-300 of such
10 Act, at the lesser of 0.32 cents per kilowatt hour of all
11 electricity distributed, supplied, furnished, sold,
12 transmitted, and delivered by such municipal system or
13 electric cooperative to the purchaser or 5% of each such
14 purchaser's purchase price for all electricity distributed,
15 supplied, furnished, sold, transmitted, and delivered by such
16 municipal system or electric cooperative to the purchaser,
17 whichever is the lower rate as applied to each purchaser in
18 each billing period.
19 (c) The tax imposed by this Section 2-4 is not imposed
20 with respect to any use of electricity by business
21 enterprises certified under Section 9-222.1 of the Public
22 Utilities Act, as amended, to the extent of such exemption
23 and during the time specified by the Department of Commerce
24 and Community Affairs; with respect to any residential use or
25 consumption of electricity; or with respect to any
26 transaction in interstate commerce, or otherwise, to the
27 extent to which such transaction may not, under the
28 Constitution and statutes of the United States, be made the
29 subject of taxation by this State. The provision of this
30 amendatory Act of the 91st General Assembly is exempt from
31 the provisions of Section 4-6.
32 (Source: P.A. 90-561, eff. 8-1-98.)