|
|
|
SB0831 Enrolled |
|
LRB095 05535 HLH 25625 b |
|
|
1 |
| AN ACT concerning local government.
|
2 |
| Be it enacted by the People of the State of Illinois, |
3 |
| represented in the General Assembly:
|
4 |
| Section 5. The Counties Code is amended by changing Section |
5 |
| 5-1035.1 as follows:
|
6 |
| (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
|
7 |
| Sec. 5-1035.1. County Motor Fuel Tax Law. |
8 |
| (a) The county board of the
counties of DuPage, Kane and |
9 |
| McHenry may, by an ordinance or resolution
adopted by an |
10 |
| affirmative vote of a majority of the members elected or
|
11 |
| appointed to the county board, impose a tax upon all persons |
12 |
| engaged in the
county in the business of selling motor fuel, as |
13 |
| now or hereafter defined
in the Motor Fuel Tax Law, at retail |
14 |
| for the operation of motor vehicles
upon public highways or for |
15 |
| the operation of recreational watercraft upon
waterways. Kane |
16 |
| County may exempt diesel fuel from the tax imposed pursuant
to |
17 |
| this Section. The tax may be imposed, in half-cent increments, |
18 |
| at a
rate not exceeding 4 cents per gallon of motor fuel sold |
19 |
| at retail within
the county for the purpose of use or |
20 |
| consumption and not for the purpose of
resale. |
21 |
| (b) The county boards of the
counties of Will, Kendall, |
22 |
| Boone, Lake, DeKalb, and Grundy may impose a tax upon all |
23 |
| persons engaged in the
county in the business of selling motor |
|
|
|
SB0831 Enrolled |
- 2 - |
LRB095 05535 HLH 25625 b |
|
|
1 |
| fuel, as defined
in subsection (a), at retail for the operation |
2 |
| of motor vehicles
upon public highways or for the operation of |
3 |
| recreational watercraft upon
waterways. A county imposing the |
4 |
| tax under this subsection (b) may exempt diesel fuel from the |
5 |
| tax. The tax may be imposed, in half-cent increments, at a
rate |
6 |
| not exceeding 4 cents per gallon of motor fuel sold at retail |
7 |
| within
the county for the purpose of use or consumption and not |
8 |
| for the purpose of
resale. |
9 |
| The tax under this subsection (b) may not be imposed until |
10 |
| the question of imposing the tax has been submitted to the |
11 |
| electors of the county at a regular election and approved by a |
12 |
| majority of the electors voting on the question. The county |
13 |
| board must certify the question to the proper election |
14 |
| authority, which must submit the question at an election in |
15 |
| accordance with the Election Code. |
16 |
| The election authority must submit the question in |
17 |
| substantially the following form: |
18 |
| Shall the county board of (name of county) be |
19 |
| authorized to impose a tax upon all persons engaged in the
|
20 |
| county in the business of selling motor fuel at retail for |
21 |
| the operation of motor vehicles
upon public highways or for |
22 |
| the operation of recreational watercraft upon
waterways at |
23 |
| a rate of (number of cents) cents per gallon of motor fuel |
24 |
| sold? |
25 |
| The election authority must record the votes as "Yes" or "No". |
26 |
| If a majority of the electors voting on the question vote |
|
|
|
SB0831 Enrolled |
- 3 - |
LRB095 05535 HLH 25625 b |
|
|
1 |
| in the affirmative, then the county may, thereafter, impose the |
2 |
| tax by an ordinance or resolution
adopted by an affirmative |
3 |
| vote of a majority of the members elected or
appointed to the |
4 |
| county board.
|
5 |
| (c) The proceeds from the tax imposed under this Section
|
6 |
| shall be used by the county solely for
the purpose of |
7 |
| operating, constructing , and improving public highways and
|
8 |
| waterways, and acquiring real property and rights-of-way
|
9 |
| right-of-ways for public
highways and waterways within the |
10 |
| county imposing the tax.
|
11 |
| (d) A tax imposed pursuant to this Section, and all civil |
12 |
| penalties that may
be assessed as an incident thereof, shall be |
13 |
| administered, collected and
enforced by the Illinois |
14 |
| Department of Revenue in the same manner as the
tax imposed |
15 |
| under the Retailers' Occupation Tax Act, as now or hereafter
|
16 |
| amended, insofar as may be practicable; except that in the |
17 |
| event of a
conflict with the provisions of this Section, this |
18 |
| Section shall control.
The Department of Revenue shall have |
19 |
| full power: to administer and enforce
this Section; to collect |
20 |
| all taxes and penalties due hereunder; to dispose
of taxes and |
21 |
| penalties so collected in the manner hereinafter provided; and
|
22 |
| to determine all rights to credit memoranda arising on account |
23 |
| of the
erroneous payment of tax or penalty hereunder.
|
24 |
| Whenever the Department determines that a refund shall be |
25 |
| made under
this Section to a claimant instead of issuing a |
26 |
| credit memorandum, the
Department shall notify the State |
|
|
|
SB0831 Enrolled |
- 4 - |
LRB095 05535 HLH 25625 b |
|
|
1 |
| Comptroller, who shall cause the
order to be drawn for the |
2 |
| amount specified, and to the person named,
in the notification |
3 |
| from the Department. The refund shall be paid by
the State |
4 |
| Treasurer out of the County Option Motor Fuel Tax Fund.
|
5 |
| The Department shall forthwith pay over to the State |
6 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties |
7 |
| collected hereunder, which
shall be deposited into the County |
8 |
| Option Motor Fuel Tax Fund, a special
fund in the State |
9 |
| Treasury which is hereby created. On or before the 25th
day of |
10 |
| each calendar month, the Department shall prepare and certify |
11 |
| to the
State Comptroller the disbursement of stated sums of |
12 |
| money to named
counties for which taxpayers have paid taxes or |
13 |
| penalties hereunder to the
Department during the second |
14 |
| preceding calendar month. The amount to be
paid to each county |
15 |
| shall be the amount (not including credit memoranda)
collected |
16 |
| hereunder from retailers within the county during the second
|
17 |
| preceding calendar month by the Department, but not including |
18 |
| an amount
equal to the amount of refunds made during the second |
19 |
| preceding calendar
month by the Department on behalf of the |
20 |
| county;
less
the amount expended during the second preceding |
21 |
| month by the Department
pursuant to appropriation from the |
22 |
| County Option Motor Fuel Tax Fund for
the administration and |
23 |
| enforcement of this Section, which appropriation
shall not |
24 |
| exceed $200,000 for fiscal year 1990 and, for each year
|
25 |
| thereafter, shall not exceed 2% of the amount deposited into |
26 |
| the County
Option Motor Fuel Tax Fund during the preceding |
|
|
|
SB0831 Enrolled |
- 5 - |
LRB095 05535 HLH 25625 b |
|
|
1 |
| fiscal year.
|
2 |
| (e) Nothing in this Section shall be construed to authorize |
3 |
| a county to
impose a tax upon the privilege of engaging in any |
4 |
| business which under
the Constitution of the United States may |
5 |
| not be made the subject of
taxation by this State.
|
6 |
| (f) An ordinance or resolution imposing a tax hereunder or |
7 |
| effecting a
change in the rate thereof shall be effective on |
8 |
| the first day of the second
calendar month next following the |
9 |
| month in which the ordinance or
resolution is adopted and a |
10 |
| certified copy thereof is filed with the
Department of Revenue, |
11 |
| whereupon the Department of Revenue shall proceed
to administer |
12 |
| and enforce this Section on behalf of the county as of the
|
13 |
| effective date of the ordinance or resolution. Upon a change in |
14 |
| rate of a
tax levied hereunder, or upon the discontinuance of |
15 |
| the tax, the county
board of the county shall, on or not later |
16 |
| than 5 days after the effective
date of the ordinance or |
17 |
| resolution discontinuing the tax or effecting a
change in rate, |
18 |
| transmit to the Department of Revenue a certified copy of
the |
19 |
| ordinance or resolution effecting the change or |
20 |
| discontinuance.
|
21 |
| (g) This Section shall be known and may be cited as the |
22 |
| County Motor Fuel
Tax Law.
|
23 |
| (Source: P.A. 86-1028; 87-289.)
|