Current through Register Vol. 48, No. 12, March 22, 2024
a)
Any person engaged in the business
of selling motor fuel at retail, as defined in the Motor Fuel Tax Law, and who
is not a licensed distributor or supplier, as defined in Section
1.2 or
1.14, respectively, of
the Motor Fuel Tax Law [35 ILCS
505/1.2 and
1.14], shall prepay
to their distributor, supplier, or other reseller of motor
fuel a portion of the tax imposed by the Retailers' Occupation Tax Act
(the Act) if the distributor, supplier, or other reseller of motor fuel
is registered under Section 2a or Section 2c of the Act. The
prepayment requirement provided for in this Section does not
apply to liquid propane gas. [35 ILCS
120/2d] Every distributor, supplier, or other reseller
of motor fuel registered under the Motor Fuel Tax Law that collects the tax
shall remit the retailers' occupation tax prepayment due from a person engaged
in the business of selling any motor fuel to the Department in accordance with
Section 2d(g) of the Act.
b)
Portion of Retailers' Occupation Tax to be Prepaid by Retailer
1)
Before July 1, 2000 and then
beginning on January 1, 2001 through June 30, 2003, the Retailers' Occupation
Tax paid to the distributor, supplier or other reseller of motor fuel shall be
an amount equal to $0.04 per gallon of the motor
fuel, except gasohol as defined in Section 2-10 of the Act
which shall be an amount equal to $0.03 per
gallon, purchased from such distributor, supplier or other
reseller.
2)
Beginning on July 1, 2000 and through December 31, 2000, the Retailers'
Occupation Tax paid to the distributor, supplier, or other reseller shall be an
amount equal to $0.01 per gallon of the motor
fuel, except gasohol as defined in Section 2-10 of the Act
which shall be an amount equal to $0.01 per
gallon, purchased from the distributor, supplier, or other
reseller.
3)
Beginning on July 1, 2003 and through December 10, 2010, the Retailers'
Occupation Tax paid to the distributor, supplier, or other reseller shall be an
amount equal to $0.06 per gallon of the motor
fuel, except for gasohol as defined in Section 2-10 of the Act
which shall be an amount equal to $0.05 per
gallon, purchased from the distributor, supplier, or other
reseller.
4)
Beginning on January 1, 2011 and thereafter, the Retailers' Occupation
Tax paid to the distributor, supplier, or other reseller shall be at the rate
established by the Department under this paragraph. The rate
shall be established by the Department on January 1 and July 1 of each year
using the average selling price, as defined in Section 1 of the
Act, per gallon of motor fuel sold in the State during the previous 6
months and multiplying that amount by
6.25 % to determine the cents
per gallon rate. In the case of biodiesel blends, as defined in Section 3-42 of
the Use Tax Act, with no less than 1% and no more than 10% biodiesel, and in
the case of gasohol, as defined in Section 3-40 of the Use Tax Act, the rate
shall be 80% of the rate established by the Department under this
paragraph for motor fuel. The Department shall provide persons subject
to Section 2d of the Act notice of the rate established under
this subsection at least 20 days prior to each January 1 and July 1.
Publication of the established rate on the Department's internet website shall
constitute sufficient notice under Section 2d of the Act. The
Department may use data derived from independent surveys conducted or
accumulated by third parties to determine the average selling price per gallon
of motor fuel sold in the State. [35 ILCS
120/2d(b)-(e)]
c) The distributor, supplier or other
reseller required to remit such retailers' occupation tax shall file returns
and deliver statements of the tax paid in accordance with Sections 2e and 2f of
the Act.
d) The vendor's discount
provided in Section 3 of the Retailers' Occupation Tax Act shall not apply to
the amount of prepaid tax which is remitted to the Department as required by
35 ILCS
120/2d,
2 e, and 2f.