IL HB3382

Imposes a 5% tax on the gross value of coal severed from mines located in Illinois, effective January 1, 2020.

Tax applies to any person engaged in the business of severing or preparing coal for sale, profit, or commercial use in the state.

Tax liability accrues when coal is severed and is due by the 20th day of the month following the month of severance.

Requires taxpayers to register with the Illinois Department of Revenue and file monthly returns showing quantity of coal severed, gross value, and tax amount due.

All revenue collected is deposited into the Community Choice Fund to provide grants to Rural Health Centers and Federally Qualified Hospitals.