Illinois House Bill 5825 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on January 8 2019 - 100% progression
Action: 2019-01-08 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides for filing of aviation fuel tax returns by retailers selling aviation fuel. Provides that if a municipality or business district doesn't certify that it has an airport-related purpose, the municipality's or district's local share of aviation fuel proceeds may not be distributed to the municipality or district. Amends the Illinois Municipal Code. Provides that funds received by a municipality from the imposition of taxes on the sale or use of aviation fuel may be used only for expenditures for airport-related purposes. Defines "airport-related purposes". Provides that beginning July 1, 2018, the Department of Revenue shall certify to a municipality receiving distributions of use or occupation taxes imposed on aviation fuel the amount of tax attributed to aviation fuel sales as reported by retailers on aviation fuel tax returns to the Department of Revenue. Requires municipalities and business districts to certify whether the municipality has an airport-related purpose before imposing an occupation or use tax. Provides that beginning July 1, 2018, a municipality shall certify annually to the Department of Revenue that all of the municipality's expenditures of tax revenues generated from the sale or use of aviation fuel that were received on or after July 1, 2018 were devoted to airport-related purposes. Provides that the Department of Revenue shall provide forms and adopt rules for the filing of the certification. Limits the provisions' applicability only for so long as the revenue use requirements of specified federal statutes are binding on the State. Limits home rule powers.

MUNI-AVIATION FUEL REVENUE

Rep. Joe Sosnowski [R]

Date	Chamber	Action
2019-01-08	House	Session Sine Die
2018-07-17	House	Chief Sponsor Changed to Rep. Joe Sosnowski
2018-04-13	House	Rule 19(a) / Re-referred to Rules Committee
2018-04-12	House	To Sales and Other Taxes Subcommittee
2018-04-03	House	Assigned to Revenue & Finance Committee
2018-02-27	House	Referred to Rules Committee
2018-02-27	House	First Reading
2018-02-27	House	Filed with the Clerk by Rep. Robert W. Pritchard

Chapter	Article	Section	Citation Type	Statute Text
35	105	9.5	New Code	See Bill Text
35	110	9.5	New Code	See Bill Text
35	115	9.5	New Code	See Bill Text
35	120	3.5	New Code	See Bill Text
65	5	8-11-22	New Code	See Bill Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=5825&GAID=14&DocTypeID=HB&SessionID=91&GA=100
Text	https://www.ilga.gov/legislation/100/HB/10000HB5825.htm