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91_SB1867sam002
LRB9113285SMdvam05
1 AMENDMENT TO SENATE BILL 1867
2 AMENDMENT NO. . Amend Senate Bill 1867 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. A portion of the money paid into the Local
8 Government Tax Fund from sales of food for human consumption
9 which is to be consumed off the premises where it is sold
10 (other than alcoholic beverages, soft drinks and food which
11 has been prepared for immediate consumption) and prescription
12 and nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes and needles used
14 by diabetics, which occurred in municipalities, shall be
15 distributed to each municipality based upon the sales which
16 occurred in that municipality. The remainder shall be
17 distributed to each county based upon the sales which
18 occurred in the unincorporated area of that county.
19 A portion of the money paid into the Local Government Tax
20 Fund from the 6.25% general use tax rate on the selling price
21 of tangible personal property which is purchased outside
22 Illinois at retail from a retailer and which is titled or
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1 registered by any agency of this State's government shall be
2 distributed to municipalities as provided in this paragraph.
3 Each municipality shall receive the amount attributable to
4 sales for which Illinois addresses for titling or
5 registration purposes are given as being in such
6 municipality. The remainder of the money paid into the Local
7 Government Tax Fund from such sales shall be distributed to
8 counties. Each county shall receive the amount attributable
9 to sales for which Illinois addresses for titling or
10 registration purposes are given as being located in the
11 unincorporated area of such county.
12 A portion of the money paid into the Local Government Tax
13 Fund from the 6.25% general rate (and, beginning July 1, 2000
14 and through December 31, 2000, the 1.25% rate on motor fuel
15 and gasohol) on sales subject to taxation under the
16 Retailers' Occupation Tax Act and the Service Occupation Tax
17 Act, which occurred in municipalities, shall be distributed
18 to each municipality, based upon the sales which occurred in
19 that municipality. The remainder shall be distributed to each
20 county, based upon the sales which occurred in the
21 unincorporated area of such county.
22 For the purpose of determining allocation to the local
23 government unit, a retail sale by a producer of coal or other
24 mineral mined in Illinois is a sale at retail at the place
25 where the coal or other mineral mined in Illinois is
26 extracted from the earth. This paragraph does not apply to
27 coal or other mineral when it is delivered or shipped by the
28 seller to the purchaser at a point outside Illinois so that
29 the sale is exempt under the United States Constitution as a
30 sale in interstate or foreign commerce.
31 Whenever the Department determines that a refund of money
32 paid into the Local Government Tax Fund should be made to a
33 claimant instead of issuing a credit memorandum, the
34 Department shall notify the State Comptroller, who shall
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1 cause the order to be drawn for the amount specified, and to
2 the person named, in such notification from the Department.
3 Such refund shall be paid by the State Treasurer out of the
4 Local Government Tax Fund.
5 On or before the 25th day of each calendar month, the
6 Department shall prepare and certify to the Comptroller the
7 disbursement of stated sums of money to named municipalities
8 and counties, the municipalities and counties to be those
9 entitled to distribution of taxes or penalties paid to the
10 Department during the second preceding calendar month. The
11 amount to be paid to each municipality or county shall be the
12 amount (not including credit memoranda) collected during the
13 second preceding calendar month by the Department and paid
14 into the Local Government Tax Fund, plus an amount the
15 Department determines is necessary to offset any amounts
16 which were erroneously paid to a different taxing body, and
17 not including an amount equal to the amount of refunds made
18 during the second preceding calendar month by the Department,
19 and not including any amount which the Department determines
20 is necessary to offset any amounts which are payable to a
21 different taxing body but were erroneously paid to the
22 municipality or county. Within 10 days after receipt, by the
23 Comptroller, of the disbursement certification to the
24 municipalities and counties, provided for in this Section to
25 be given to the Comptroller by the Department, the
26 Comptroller shall cause the orders to be drawn for the
27 respective amounts in accordance with the directions
28 contained in such certification.
29 When certifying the amount of monthly disbursement to a
30 municipality or county under this Section, the Department
31 shall increase or decrease that amount by an amount necessary
32 to offset any misallocation of previous disbursements. The
33 offset amount shall be the amount erroneously disbursed
34 within the 6 months preceding the time a misallocation is
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1 discovered.
2 The provisions directing the distributions from the
3 special fund in the State Treasury provided for in this
4 Section shall constitute an irrevocable and continuing
5 appropriation of all amounts as provided herein. The State
6 Treasurer and State Comptroller are hereby authorized to make
7 distributions as provided in this Section.
8 In construing any development, redevelopment, annexation,
9 preannexation or other lawful agreement in effect prior to
10 September 1, 1990, which describes or refers to receipts from
11 a county or municipal retailers' occupation tax, use tax or
12 service occupation tax which now cannot be imposed, such
13 description or reference shall be deemed to include the
14 replacement revenue for such abolished taxes, distributed
15 from the Local Government Tax Fund.
16 (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99;
17 91-872, eff. 7-1-00.)
18 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
19 Sec. 6z-20. Of the money received from the 6.25% general
20 rate (and, beginning July 1, 2000 and through December 31,
21 2000, the 1.25% rate on motor fuel and gasohol) on sales
22 subject to taxation under the Retailers' Occupation Tax Act
23 and Service Occupation Tax Act and paid into the County and
24 Mass Transit District Fund, distribution to the Regional
25 Transportation Authority tax fund, created pursuant to
26 Section 4.03 of the Regional Transportation Authority Act,
27 for deposit therein shall be made based upon the retail sales
28 occurring in a county having more than 3,000,000 inhabitants.
29 The remainder shall be distributed to each county having
30 3,000,000 or fewer inhabitants based upon the retail sales
31 occurring in each such county.
32 For the purpose of determining allocation to the local
33 government unit, a retail sale by a producer of coal or other
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1 mineral mined in Illinois is a sale at retail at the place
2 where the coal or other mineral mined in Illinois is
3 extracted from the earth. This paragraph does not apply to
4 coal or other mineral when it is delivered or shipped by the
5 seller to the purchaser at a point outside Illinois so that
6 the sale is exempt under the United States Constitution as a
7 sale in interstate or foreign commerce.
8 Of the money received from the 6.25% general use tax rate
9 on tangible personal property which is purchased outside
10 Illinois at retail from a retailer and which is titled or
11 registered by any agency of this State's government and paid
12 into the County and Mass Transit District Fund, the amount
13 for which Illinois addresses for titling or registration
14 purposes are given as being in each county having more than
15 3,000,000 inhabitants shall be distributed into the Regional
16 Transportation Authority tax fund, created pursuant to
17 Section 4.03 of the Regional Transportation Authority Act.
18 The remainder of the money paid from such sales shall be
19 distributed to each county based on sales for which Illinois
20 addresses for titling or registration purposes are given as
21 being located in the county. Any money paid into the
22 Regional Transportation Authority Occupation and Use Tax
23 Replacement Fund from the County and Mass Transit District
24 Fund prior to January 14, 1991, which has not been paid to
25 the Authority prior to that date, shall be transferred to the
26 Regional Transportation Authority tax fund.
27 Whenever the Department determines that a refund of money
28 paid into the County and Mass Transit District Fund should be
29 made to a claimant instead of issuing a credit memorandum,
30 the Department shall notify the State Comptroller, who shall
31 cause the order to be drawn for the amount specified, and to
32 the person named, in such notification from the Department.
33 Such refund shall be paid by the State Treasurer out of the
34 County and Mass Transit District Fund.
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1 On or before the 25th day of each calendar month, the
2 Department shall prepare and certify to the Comptroller the
3 disbursement of stated sums of money to the Regional
4 Transportation Authority and to named counties, the counties
5 to be those entitled to distribution, as hereinabove
6 provided, of taxes or penalties paid to the Department during
7 the second preceding calendar month. The amount to be paid
8 to the Regional Transportation Authority and each county
9 having 3,000,000 or fewer inhabitants shall be the amount
10 (not including credit memoranda) collected during the second
11 preceding calendar month by the Department and paid into the
12 County and Mass Transit District Fund, plus an amount the
13 Department determines is necessary to offset any amounts
14 which were erroneously paid to a different taxing body, and
15 not including an amount equal to the amount of refunds made
16 during the second preceding calendar month by the Department,
17 and not including any amount which the Department determines
18 is necessary to offset any amounts which were payable to a
19 different taxing body but were erroneously paid to the
20 Regional Transportation Authority or county. Within 10 days
21 after receipt, by the Comptroller, of the disbursement
22 certification to the Regional Transportation Authority and
23 counties, provided for in this Section to be given to the
24 Comptroller by the Department, the Comptroller shall cause
25 the orders to be drawn for the respective amounts in
26 accordance with the directions contained in such
27 certification.
28 When certifying the amount of a monthly disbursement to
29 the Regional Transportation Authority or to a county under
30 this Section, the Department shall increase or decrease that
31 amount by an amount necessary to offset any misallocation of
32 previous disbursements. The offset amount shall be the
33 amount erroneously disbursed within the 6 months preceding
34 the time a misallocation is discovered.
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1 The provisions directing the distributions from the
2 special fund in the State Treasury provided for in this
3 Section and from the Regional Transportation Authority tax
4 fund created by Section 4.03 of the Regional Transportation
5 Authority Act shall constitute an irrevocable and continuing
6 appropriation of all amounts as provided herein. The State
7 Treasurer and State Comptroller are hereby authorized to make
8 distributions as provided in this Section.
9 In construing any development, redevelopment, annexation,
10 preannexation or other lawful agreement in effect prior to
11 September 1, 1990, which describes or refers to receipts from
12 a county or municipal retailers' occupation tax, use tax or
13 service occupation tax which now cannot be imposed, such
14 description or reference shall be deemed to include the
15 replacement revenue for such abolished taxes, distributed
16 from the County and Mass Transit District Fund or Local
17 Government Distributive Fund, as the case may be.
18 (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
19 Section 10. The Use Tax Act is amended by changing
20 Section 3-10 as follows:
21 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
22 Sec. 3-10. Rate of tax. Unless otherwise provided in
23 this Section, the tax imposed by this Act is at the rate of
24 6.25% of either the selling price or the fair market value,
25 if any, of the tangible personal property. In all cases
26 where property functionally used or consumed is the same as
27 the property that was purchased at retail, then the tax is
28 imposed on the selling price of the property. In all cases
29 where property functionally used or consumed is a by-product
30 or waste product that has been refined, manufactured, or
31 produced from property purchased at retail, then the tax is
32 imposed on the lower of the fair market value, if any, of the
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1 specific property so used in this State or on the selling
2 price of the property purchased at retail. For purposes of
3 this Section "fair market value" means the price at which
4 property would change hands between a willing buyer and a
5 willing seller, neither being under any compulsion to buy or
6 sell and both having reasonable knowledge of the relevant
7 facts. The fair market value shall be established by Illinois
8 sales by the taxpayer of the same property as that
9 functionally used or consumed, or if there are no such sales
10 by the taxpayer, then comparable sales or purchases of
11 property of like kind and character in Illinois.
12 Beginning on July 1, 2000 and through December 31, 2000,
13 with respect to motor fuel, as defined in Section 1.1 of the
14 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
15 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
16 The changes made by this amendatory Act of the 91st General
17 Assembly are exempt from the provisions of Section 3-90.
18 With respect to gasohol, the tax imposed by this Act
19 applies to 70% of the proceeds of sales made on or after
20 January 1, 1990, and before July 1, 2003, and to 100% of the
21 proceeds of sales made thereafter.
22 With respect to food for human consumption that is to be
23 consumed off the premises where it is sold (other than
24 alcoholic beverages, soft drinks, and food that has been
25 prepared for immediate consumption) and prescription and
26 nonprescription medicines, drugs, medical appliances,
27 modifications to a motor vehicle for the purpose of rendering
28 it usable by a disabled person, and insulin, urine testing
29 materials, syringes, and needles used by diabetics, for human
30 use, the tax is imposed at the rate of 1%. For the purposes
31 of this Section, the term "soft drinks" means any complete,
32 finished, ready-to-use, non-alcoholic drink, whether
33 carbonated or not, including but not limited to soda water,
34 cola, fruit juice, vegetable juice, carbonated water, and all
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1 other preparations commonly known as soft drinks of whatever
2 kind or description that are contained in any closed or
3 sealed bottle, can, carton, or container, regardless of size.
4 "Soft drinks" does not include coffee, tea, non-carbonated
5 water, infant formula, milk or milk products as defined in
6 the Grade A Pasteurized Milk and Milk Products Act, or drinks
7 containing 50% or more natural fruit or vegetable juice.
8 Notwithstanding any other provisions of this Act, "food
9 for human consumption that is to be consumed off the premises
10 where it is sold" includes all food sold through a vending
11 machine, except soft drinks and food products that are
12 dispensed hot from a vending machine, regardless of the
13 location of the vending machine.
14 If the property that is purchased at retail from a
15 retailer is acquired outside Illinois and used outside
16 Illinois before being brought to Illinois for use here and is
17 taxable under this Act, the "selling price" on which the tax
18 is computed shall be reduced by an amount that represents a
19 reasonable allowance for depreciation for the period of prior
20 out-of-state use.
21 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
22 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
23 Section 15. The Service Use Tax Act is amended by
24 changing Section 3-10 as follows:
25 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
26 Sec. 3-10. Rate of tax. Unless otherwise provided in
27 this Section, the tax imposed by this Act is at the rate of
28 6.25% of the selling price of tangible personal property
29 transferred as an incident to the sale of service, but, for
30 the purpose of computing this tax, in no event shall the
31 selling price be less than the cost price of the property to
32 the serviceman.
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1 Beginning on July 1, 2000 and through December 31, 2000,
2 with respect to motor fuel, as defined in Section 1.1 of the
3 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
4 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
5 The changes made by this amendatory Act of the 91st General
6 Assembly are exempt from the provisions of Section 3-75.
7 With respect to gasohol, as defined in the Use Tax Act,
8 the tax imposed by this Act applies to 70% of the selling
9 price of property transferred as an incident to the sale of
10 service on or after January 1, 1990, and before July 1, 2003,
11 and to 100% of the selling price thereafter.
12 At the election of any registered serviceman made for
13 each fiscal year, sales of service in which the aggregate
14 annual cost price of tangible personal property transferred
15 as an incident to the sales of service is less than 35%, or
16 75% in the case of servicemen transferring prescription drugs
17 or servicemen engaged in graphic arts production, of the
18 aggregate annual total gross receipts from all sales of
19 service, the tax imposed by this Act shall be based on the
20 serviceman's cost price of the tangible personal property
21 transferred as an incident to the sale of those services.
22 The tax shall be imposed at the rate of 1% on food
23 prepared for immediate consumption and transferred incident
24 to a sale of service subject to this Act or the Service
25 Occupation Tax Act by an entity licensed under the Hospital
26 Licensing Act, the Nursing Home Care Act, or the Child Care
27 Act of 1969. The tax shall also be imposed at the rate of 1%
28 on food for human consumption that is to be consumed off the
29 premises where it is sold (other than alcoholic beverages,
30 soft drinks, and food that has been prepared for immediate
31 consumption and is not otherwise included in this paragraph)
32 and prescription and nonprescription medicines, drugs,
33 medical appliances, modifications to a motor vehicle for the
34 purpose of rendering it usable by a disabled person, and
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1 insulin, urine testing materials, syringes, and needles used
2 by diabetics, for human use. For the purposes of this
3 Section, the term "soft drinks" means any complete, finished,
4 ready-to-use, non-alcoholic drink, whether carbonated or not,
5 including but not limited to soda water, cola, fruit juice,
6 vegetable juice, carbonated water, and all other preparations
7 commonly known as soft drinks of whatever kind or description
8 that are contained in any closed or sealed bottle, can,
9 carton, or container, regardless of size. "Soft drinks" does
10 not include coffee, tea, non-carbonated water, infant
11 formula, milk or milk products as defined in the Grade A
12 Pasteurized Milk and Milk Products Act, or drinks containing
13 50% or more natural fruit or vegetable juice.
14 Notwithstanding any other provisions of this Act, "food
15 for human consumption that is to be consumed off the premises
16 where it is sold" includes all food sold through a vending
17 machine, except soft drinks and food products that are
18 dispensed hot from a vending machine, regardless of the
19 location of the vending machine.
20 If the property that is acquired from a serviceman is
21 acquired outside Illinois and used outside Illinois before
22 being brought to Illinois for use here and is taxable under
23 this Act, the "selling price" on which the tax is computed
24 shall be reduced by an amount that represents a reasonable
25 allowance for depreciation for the period of prior
26 out-of-state use.
27 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
28 91-51, eff. 6-30-99; 91-541, eff. 8-13-99; 91-872, eff.
29 7-1-00.)
30 Section 20. The Service Occupation Tax Act is amended by
31 changing Section 3-10 as follows:
32 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
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1 Sec. 3-10. Rate of tax. Unless otherwise provided in
2 this Section, the tax imposed by this Act is at the rate of
3 6.25% of the "selling price", as defined in Section 2 of the
4 Service Use Tax Act, of the tangible personal property. For
5 the purpose of computing this tax, in no event shall the
6 "selling price" be less than the cost price to the serviceman
7 of the tangible personal property transferred. The selling
8 price of each item of tangible personal property transferred
9 as an incident of a sale of service may be shown as a
10 distinct and separate item on the serviceman's billing to the
11 service customer. If the selling price is not so shown, the
12 selling price of the tangible personal property is deemed to
13 be 50% of the serviceman's entire billing to the service
14 customer. When, however, a serviceman contracts to design,
15 develop, and produce special order machinery or equipment,
16 the tax imposed by this Act shall be based on the
17 serviceman's cost price of the tangible personal property
18 transferred incident to the completion of the contract.
19 Beginning on July 1, 2000 and through December 31, 2000,
20 with respect to motor fuel, as defined in Section 1.1 of the
21 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
22 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
23 The changes made by this amendatory Act of the 91st General
24 Assembly are exempt from the provisions of Section 3-55.
25 With respect to gasohol, as defined in the Use Tax Act,
26 the tax imposed by this Act shall apply to 70% of the cost
27 price of property transferred as an incident to the sale of
28 service on or after January 1, 1990, and before July 1, 2003,
29 and to 100% of the cost price thereafter.
30 At the election of any registered serviceman made for
31 each fiscal year, sales of service in which the aggregate
32 annual cost price of tangible personal property transferred
33 as an incident to the sales of service is less than 35%, or
34 75% in the case of servicemen transferring prescription drugs
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1 or servicemen engaged in graphic arts production, of the
2 aggregate annual total gross receipts from all sales of
3 service, the tax imposed by this Act shall be based on the
4 serviceman's cost price of the tangible personal property
5 transferred incident to the sale of those services.
6 The tax shall be imposed at the rate of 1% on food
7 prepared for immediate consumption and transferred incident
8 to a sale of service subject to this Act or the Service
9 Occupation Tax Act by an entity licensed under the Hospital
10 Licensing Act, the Nursing Home Care Act, or the Child Care
11 Act of 1969. The tax shall also be imposed at the rate of 1%
12 on food for human consumption that is to be consumed off the
13 premises where it is sold (other than alcoholic beverages,
14 soft drinks, and food that has been prepared for immediate
15 consumption and is not otherwise included in this paragraph)
16 and prescription and nonprescription medicines, drugs,
17 medical appliances, modifications to a motor vehicle for the
18 purpose of rendering it usable by a disabled person, and
19 insulin, urine testing materials, syringes, and needles used
20 by diabetics, for human use. For the purposes of this
21 Section, the term "soft drinks" means any complete, finished,
22 ready-to-use, non-alcoholic drink, whether carbonated or not,
23 including but not limited to soda water, cola, fruit juice,
24 vegetable juice, carbonated water, and all other preparations
25 commonly known as soft drinks of whatever kind or description
26 that are contained in any closed or sealed can, carton, or
27 container, regardless of size. "Soft drinks" does not
28 include coffee, tea, non-carbonated water, infant formula,
29 milk or milk products as defined in the Grade A Pasteurized
30 Milk and Milk Products Act, or drinks containing 50% or more
31 natural fruit or vegetable juice.
32 Notwithstanding any other provisions of this Act, "food
33 for human consumption that is to be consumed off the premises
34 where it is sold" includes all food sold through a vending
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1 machine, except soft drinks and food products that are
2 dispensed hot from a vending machine, regardless of the
3 location of the vending machine.
4 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
5 91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)
6 Section 25. The Retailers' Occupation Tax Act is amended
7 by changing Sections 2-10 and 2d as follows:
8 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
9 Sec. 2-10. Rate of tax. Unless otherwise provided in
10 this Section, the tax imposed by this Act is at the rate of
11 6.25% of gross receipts from sales of tangible personal
12 property made in the course of business.
13 Beginning on July 1, 2000 and through December 31, 2000,
14 with respect to motor fuel, as defined in Section 1.1 of the
15 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
16 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
17 The changes made by this amendatory Act of the 91st General
18 Assembly are exempt from the provisions of Section 2-70.
19 Within 14 days after the effective date of this
20 amendatory Act of the 91st General Assembly, each retailer of
21 motor fuel and gasohol shall cause the following notice to be
22 posted in a prominently visible place on each retail
23 dispensing device that is used to dispense motor fuel or
24 gasohol in the State of Illinois: "As of July 1, 2000, the
25 State of Illinois has eliminated the State's share of sales
26 tax on motor fuel and gasohol through December 31, 2000. The
27 price on this pump should reflect the elimination of the
28 tax." The notice shall be printed in bold print on a sign
29 that is no smaller than 4 inches by 8 inches. The sign shall
30 be clearly visible to customers. Any retailer who fails to
31 post or maintain a required sign through December 31, 2000 is
32 guilty of a petty offense for which the fine shall be $500
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1 per day per each retail premises where a violation occurs.
2 With respect to gasohol, as defined in the Use Tax Act,
3 the tax imposed by this Act applies to 70% of the proceeds of
4 sales made on or after January 1, 1990, and before July 1,
5 2003, and to 100% of the proceeds of sales made thereafter.
6 With respect to food for human consumption that is to be
7 consumed off the premises where it is sold (other than
8 alcoholic beverages, soft drinks, and food that has been
9 prepared for immediate consumption) and prescription and
10 nonprescription medicines, drugs, medical appliances,
11 modifications to a motor vehicle for the purpose of rendering
12 it usable by a disabled person, and insulin, urine testing
13 materials, syringes, and needles used by diabetics, for human
14 use, the tax is imposed at the rate of 1%. For the purposes
15 of this Section, the term "soft drinks" means any complete,
16 finished, ready-to-use, non-alcoholic drink, whether
17 carbonated or not, including but not limited to soda water,
18 cola, fruit juice, vegetable juice, carbonated water, and all
19 other preparations commonly known as soft drinks of whatever
20 kind or description that are contained in any closed or
21 sealed bottle, can, carton, or container, regardless of size.
22 "Soft drinks" does not include coffee, tea, non-carbonated
23 water, infant formula, milk or milk products as defined in
24 the Grade A Pasteurized Milk and Milk Products Act, or drinks
25 containing 50% or more natural fruit or vegetable juice.
26 Notwithstanding any other provisions of this Act, "food
27 for human consumption that is to be consumed off the premises
28 where it is sold" includes all food sold through a vending
29 machine, except soft drinks and food products that are
30 dispensed hot from a vending machine, regardless of the
31 location of the vending machine.
32 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
33 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
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1 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
2 Sec. 2d. Tax prepayment by motor fuel retailer. Any
3 person engaged in the business of selling motor fuel at
4 retail, as defined in the Motor Fuel Tax Law, and who is not
5 a licensed distributor or supplier, as defined in the Motor
6 Fuel Tax Law, shall prepay to his or her distributor,
7 supplier, or other reseller of motor fuel a portion of the
8 tax imposed by this Act if the distributor, supplier, or
9 other reseller of motor fuel is registered under Section 2a
10 or Section 2c of this Act. The prepayment requirement
11 provided for in this Section does not apply to liquid propane
12 gas.
13 Beginning on July 1, 2000 and through December 31, 2000,
14 the Retailers' Occupation Tax paid to the distributor,
15 supplier, or other reseller shall be an amount equal to $0.01
16 per gallon of the motor fuel, except gasohol as defined in
17 Section 2-10 of this Act which shall be an amount equal to
18 $0.01 per gallon, purchased from the distributor, supplier,
19 or other reseller.
20 Before July 1, 2000 and then beginning on January 1, 2001
21 and thereafter, the Retailers' Occupation Tax paid to the
22 distributor, supplier, or other reseller shall be an amount
23 equal to $0.04 per gallon of the motor fuel, except gasohol
24 as defined in Section 2-10 of this Act which shall be an
25 amount equal to $0.03 per gallon, purchased from the
26 distributor, supplier, or other reseller.
27 Any person engaged in the business of selling motor fuel
28 at retail shall be entitled to a credit against tax due under
29 this Act in an amount equal to the tax paid to the
30 distributor, supplier, or other reseller.
31 Every distributor, supplier, or other reseller registered
32 as provided in Section 2a or Section 2c of this Act shall
33 remit the prepaid tax on all motor fuel that is due from any
34 person engaged in the business of selling at retail motor
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1 fuel with the returns filed under Section 2f or Section 3 of
2 this Act, but the vendors discount provided in Section 3
3 shall not apply to the amount of prepaid tax that is
4 remitted. Any distributor or supplier who fails to properly
5 collect and remit the tax shall be liable for the tax. For
6 purposes of this Section, the prepaid tax is due on invoiced
7 gallons sold during a month by the 20th day of the following
8 month.
9 (Source: P.A. 91-872, eff. 7-1-00.)
10 Section 30. The Motor Fuel Tax Law is amended by
11 changing Section 13a as follows:
12 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
13 Sec. 13a. (1) A tax is hereby imposed upon the use of
14 motor fuel upon highways of this State by commercial motor
15 vehicles. The tax shall be comprised of 2 parts. Part (a)
16 shall be at the rate established by Section 2 of this Act, as
17 heretofore or hereafter amended. Part (b) shall be at the
18 rate established by subsection (2) of this Section as now or
19 hereafter amended.
20 (2) For calendar years 2000 and before, a rate shall be
21 established by the Department as of January 1 of each year
22 using the average "selling price", as defined in the
23 Retailers' Occupation Tax Act, per gallon of motor fuel sold
24 in this State during the previous 12 months and multiplying
25 it by 6 1/4% to determine the cents per gallon rate. For the
26 period beginning on July 1, 2000 and through December 31,
27 2000, the Department shall establish a rate using the average
28 "selling price", as defined in the Retailers' Occupation Tax
29 Act, per gallon of motor fuel sold in this State during
30 calendar year 1999 and multiplying it by 1.25% to determine
31 the cents per gallon rate. On January 1, 2001 and on each
32 January 1 thereafter the Department shall establish a rate
-18- LRB9113285SMdvam05
1 using the average "selling price", as defined in the
2 Retailers' Occupation Tax Act, per gallon of motor fuel sold
3 in this State during the previous 12 months and multiplying
4 it by 1.25% to determine the cents per gallon rate.
5 (Source: P.A. 91-872, eff. 7-1-00.)
6 Section 99. Effective date. This Act takes effect upon
7 becoming law.".