MUNICIPAL GAS USE TAX

Amends the Illinois Municipal Code. Provides that the corporate authorities of any municipality in this State may impose a use tax on the act or privilege of using or consuming gas within the corporate limits of that municipality that is purchased in a sale at retail. Provides that these provisions do not authorize the imposition of a tax on the occupation of distributing, supplying, furnishing, selling, or transporting gas and that this tax may be levied only if the municipality does not then have in effect an occupation tax imposed on persons engaged in the business of distributing, supplying, furnishing, or selling gas. Provides that the rate of the use tax on gas imposed on a retail purchaser by a municipality under this Section shall not exceed $0.02 per therm of gas used or consumed. Authorizes a reduction of or exemption from the tax for persons 65 years of age or older.