AVIATION FUEL TAX

Amends the State Finance Act. Creates the State Aviation Program Fund, the Local Government Aviation Trust Fund, and the Aviation Fuel Sales Tax Refund Fund. Provides that moneys in the State Aviation Program Fund shall be used by the Department of Transportation for the purposes of administering a State Aviation Program. Provides that the State Aviation Program shall include grants to units of local government for airport-related purposes. Provides that moneys in the Local Government Aviation Trust Fund shall be used by units of local government for airport-related purposes. Provides that moneys in the Aviation Fuel Sales Tax Refund Fund shall be used by the Department of Revenue to pay refunds. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide that moneys received from the tax paid on aviation fuel shall be deposited into those Funds. Amends the Motor Fuel Tax Law to provide that certain money received by the Department of Revenue for aviation fuel sold or used on or after December 1 shall be deposited into the State Aviation Program Fund. Amends the Innovation Development and Economy Act, the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Metro-East Park and Recreation District Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985. Prohibits certain local retailers' occupation taxes on aviation fuel unless the unit of local government has an airport-related purpose. Amends the Illinois Municipal Code. Requires municipalities that have implemented a Residential Sound Insulation Program to perform an in-home air quality test at a residence located in the municipality if certain conditions are met. Effective immediately. House Committee Amendment No. 1 In provisions of the introduced bill creating the State Aviation Program Fund, provides that, for a municipality with a population of more than 500,000, grants may be used only for: (1) the replacement of sound-reducing windows and doors installed under the Residential Sound Insulation Program; and (2) in-home air quality testing in residences in which windows or doors were installed under the Residential Sound Insulation Program. For other units of local government, retains the provisions of the introduced bill providing that grants may be used for the capital or operating costs (in the introduced bill, capital costs only) of: (1) an airport; (2) a local airport system; or (3) any other local facility that is owned or operated by the person or entity that owns or operates the airport that is directly and substantially related to the air transportation of passengers or property. House Floor Amendment No. 2 Makes changes to the bill as amended by House Amendment No. 1. Provides that grants to a municipality with a population of more than 500,000 from the State Aviation Program Fund may be used only for the replacement of sound-reducing windows and doors installed under the Residential Sound Insulation Program (in House Amendment No. 1, the replacement of sound-reducing windows and doors and in-home air quality testing). Senate Floor Amendment No. 1 Deletes reference to: 30 ILCS 105/5.891 new 30 ILCS 105/5.892 new 30 ILCS 105/5.893 new 30 ILCS 105/6z-20.1 new 30 ILCS 105/6z-20.2 new 30 ILCS 105/6z-20.3 new 35 ILCS 105/19 35 ILCS 110/17 35 ILCS 115/17 35 ILCS 120/6 35 ILCS 120/11 35 ILCS 505/2 35 ILCS 505/2b 35 ILCS 505/8a 50 ILCS 470/10 50 ILCS 470/31 55 ILCS 5/5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 55 ILCS 5/5-1007 55 ILCS 5/5-1008.5 55 ILCS 5/5-1009 55 ILCS 5/5-1035.1 55 ILCS 5/5-1184 new 65 ILCS 5/8-11-1 65 ILCS 5/8-11-1.3 65 ILCS 5/8-11-1.4 65 ILCS 5/8-11-1.6 65 ILCS 5/8-11-1.7 65 ILCS 5/8-11-5 65 ILCS 5/8-11-6a 65 ILCS 5/8-11-22 new 65 ILCS 5/11-74.3-6 65 ILCS 5/11-101.3 new 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 1605/30 70 ILCS 3610/5.01 70 ILCS 3615/4.03 70 ILCS 3720/4 415 ILCS 125/315 415 ILCS 125/320 Adds reference to: 235 ILCS 5/5-5 235 ILCS 5/5-7 new 235 ILCS 5/6-1 from Ch. 43, par. 119 235 ILCS 5/6-5 from Ch. 43, par. 122 235 ILCS 5/6-27.1 235 ILCS 5/6-28.8 new Replaces everything after the enacting clause. Amends the Liquor Control Act of 1934. Provides that a cocktail or mixed drink placed in a sealed container by a retail licensee at the retail licensee's location may be transferred and sold for off-premises consumption if specified requirements are met. Prohibits third-party delivery services from delivering cocktails or mixed drinks. Prohibits the delivery or carry out of cocktails or mixed drinks under specified conditions. Repeals the provisions concerning transferring cocktails for off-premises consumption one year after the effective date of the amendatory Act. For a liquor license holder whose business or business operations have been suspended in any capacity due to any executive order issued on or after March 16, 2020 or any subsequent rule established by the Department of Public Health or any other agency of the State as a result of COVID-19: provides that late filing fees shall not apply for a specified period; authorizes the deferral of liquor license fees for a specified period; and provides that the renewal of the liquor license shall be automatically approved and the license shall be extended for a specified period. Provides that a retail licensee shall not be deemed to be delinquent in payment until 30 days after the date on which the region in which the retail licensee is located enters Phase 4 of the Governor's Restore Illinois Plan as issued on May 5, 2020. Effective immediately.