Rep. Michael J. Zalewski

Filed: 2/27/2019

 

 


 

 


 
10100HB0102ham001LRB101 02984 AWJ 56730 a

1
AMENDMENT TO HOUSE BILL 102

2    AMENDMENT NO. ______. Amend House Bill 102 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Municipal Code is amended by
5adding Section 8-11-2.3 as follows:
 
6    (65 ILCS 5/8-11-2.3 new)
7    Sec. 8-11-2.3. Motor fuel tax. Notwithstanding any other
8provision of law, in addition to any other tax that may be
9imposed, if a municipality adopts a responsible bid ordinance
10that is approved by the Department of Transportation, then the
11municipality may also impose, by ordinance, a tax on motor fuel
12at a rate not to exceed $0.03 per gallon. Upon approval, the
13Department of Transportation shall certify the responsible bid
14ordinance to the Department of Revenue. The Department of
15Revenue shall proceed to administer and enforce the motor fuel
16tax as of the first day of January next following the adoption

 

 

10100HB0102ham001- 2 -LRB101 02984 AWJ 56730 a

1of the motor fuel tax ordinance. The Department of
2Transportation shall adopt rules for the approval of
3responsible bid ordinances. The Department of Revenue shall
4adopt rules for the implementation and administration of the
5motor fuel tax.
6    A license that is issued to a distributor or a receiver
7under the Motor Fuel Tax Law shall permit that distributor or
8receiver to act as a distributor or receiver, as applicable,
9under this Section. The provisions of Sections 2b, 2d, 6, 6a,
1012, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor
11Fuel Tax Law that are not inconsistent with this Section shall
12apply as far as practicable to the subject matter of this
13Section to the same extent as if those provisions were included
14in this Section.
15    The Department shall immediately pay over to the State
16Treasurer, ex officio, as trustee, all taxes and penalties
17collected under this Section. Those taxes and penalties shall
18be deposited into the Municipal Motor Fuel Tax Fund, a trust
19fund created in the State treasury. Moneys in the Municipal
20Motor Fuel Tax Fund shall be used to make payments to
21municipalities and for the payment of refunds under this
22Section. The amount to be paid to each municipality shall be
23the amount (not including credit memoranda) collected by the
24Department from the tax imposed by that municipality under this
25Section during the second preceding calendar month, plus an
26amount the Department determines is necessary to offset any

 

 

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1amounts that were erroneously paid to a different municipality,
2and not including an amount equal to the amount of refunds made
3during the second preceding calendar month by the Department on
4behalf of the municipality, and not including any amount that
5the Department determines is necessary to offset any amounts
6that were payable to a different municipality but were
7erroneously paid to the municipality, less 1.5% of the
8remainder, which the Department shall transfer into the Tax
9Compliance and Administration Fund. The Department, at the time
10of each monthly disbursement, shall prepare and certify to the
11State Comptroller the amount to be transferred into the Tax
12Compliance and Administration Fund under this Section. Within
1310 days after receipt by the Comptroller of the disbursement
14certification to the municipalities and the Tax Compliance and
15Administration Fund provided for in this Section to be given to
16the Comptroller by the Department, the Comptroller shall cause
17the orders to be drawn for the respective amounts in accordance
18with the directions contained in the certification.
 
19    Section 99. Effective date. This Act takes effect January
201, 2020.".