HB 5087

Abstract

Amends the Renewable Energy, Energy Efficiency, and Coal Resources Development Law of 1997, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, the Hotel Operators' Occupation Tax Act, the Live Adult Entertainment Facility Surcharge Act, the Illinois Hydraulic Fracturing Tax Act, the Motor Fuel Tax Law, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Telecommunications Excise Tax Act, the Electricity Excise Tax Law, the Illinois Pull Tabs and Jar Games Act, the Bingo License and Tax Act, the Charitable Games Act, the Liquor Control Act of 1934, the Energy Assistance Act, the Environmental Protection Act, the Environmental Impact Fee Law, and the Drycleaner Environmental Response Trust Fund Act. Provides that, if a payment provided for under one of those Acts exceeds the taxpayer's liability under that Act, then the taxpayer may credit the excess payment against liability subsequently to be remitted to the Department of Revenue.