91st General Assembly
Summary of HB0197
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House Sponsors:
BRUNSVOLD-TENHOUSE-GIGLIO-GRANBERG-REITZ, NOVAK, 
   RUTHERFORD, WOOLARD AND HARTKE.

Short description: 
MOTOR FUEL-GASOHOL-TAX CHANGE                                              

Synopsis of Bill as introduced:
        Amends the Use Tax Act, the Service  Use  Tax  Act,  the  Service      
   Occupation  Tax  Act, and the Retailers' Occupation Tax Act.  Provides      
   that beginning January 1, 2000, the tax imposed by  the  Acts  on  the      
   sale  of  motor  fuel  and  gasohol shall be at the rate of 1.25% (now      
   imposed at the rate  of  6.25%  on  everything  except  certain  food,      
   medicines,  and  medical  equipment).   Provides that if, however, the      
   aggregate tax revenues from motor fuel  and  gasohol  under  the  Acts      
   during  the  period from January 1, 2000 through December 31, 2000 are      
   not at least 15% more than the aggregate tax revenues from motor  fuel      
   and  gasohol  under  those Acts during the period from January 1, 1999      
   through December 31, 1999, then beginning July  1,  2003  the  tax  is      
   imposed  on motor fuel and gasohol at the 6.25% general rate.  Reduces      
   from $0.04 to 0.8 cents the amount per gallon of motor fuel  and  from      
   $0.03  to 0.6 cents the amount per gallon of gasohol that a motor fuel      
   retailer shall prepay to a registered distributor, supplier, or  other      
   reseller  of  motor  fuel.  Amends  the  Motor  Fuel Tax Law to make a      
   corresponding change to the tax rate imposed on the use of motor  fuel      
   by  commercial  vehicles.  Amends  the  Counties  Code,  the  Illinois      
   Municipal Code, the Salem Civic Center Law of 1997 in the Civic Center      
   Code, the Local Mass Transit District Act, the Regional Transportation      
   Authority  Act, and the Water Commission Act of 1985 to provide that a      
   taxing authority (including a home rule unit) that has not  imposed  a      
   motor  fuel  tax  or  an  occupation  tax on the sale of motor fuel or      
   gasohol before the effective date of this  amendatory  Act  shall  not      
   impose  such  a  tax  on  or  after  that  date.  Provides that taxing      
   authorities (including a home rule unit) that have imposed  a  tax  on      
   the  sale  of  motor fuel or gasohol before the effective date of this      
   amendatory Act shall not increase the rate of the tax on or after that      
   date.  Preempts home rule. Amends the State Mandates  Act  to  require      
   implementation without reimbursement. Effective January 1, 2000.            
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



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