Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart E - RETURNS › Section 130.551 - Prepayment of Retailers' Occupation Tax on Motor Fuel

Current through Register Vol. 48, No. 28, July 12, 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)]