101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2804

 

Introduced , by Rep. Emanuel Chris Welch

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-15  from Ch. 24, par. 8-11-15

    Amends the Illinois Municipal Code. Provides that a municipality may, by ordinance, impose a tax on motor fuel in one cent per gallon increments, but not to exceed $0.05 per gallon total (currently, a municipality of over 100,000 inhabitants may impose such a tax, but only upon referendum approval and only at the rate of one cent per gallon). Effective immediately.


LRB101 08813 HLH 53902 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2804LRB101 08813 HLH 53902 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Municipal Code is amended by
5changing Section 8-11-15 as follows:
 
6    (65 ILCS 5/8-11-15)  (from Ch. 24, par. 8-11-15)
7    Sec. 8-11-15. Motor fuel tax.
8    (a) The corporate authorities of a municipality of over
9100,000 inhabitants may, by ordinance upon approval of the
10electors of the municipality pursuant to subsection (b), impose
11a tax of one cent per gallon on motor fuel sold at retail
12within such municipality. The tax shall be imposed in one cent
13per gallon increments, but not to exceed $0.05 per gallon
14total. A tax imposed pursuant to this Section shall be paid in
15addition to any other taxes on such motor fuel.
16    (b) (Blank). The corporate authorities of the municipality
17may by resolution call for the submission to the electors of
18the municipality of the question of whether the municipality
19shall impose such tax. Such question shall be certified by the
20municipal clerk to the election authority in accordance with
21Section 28-5 of The Election Code. The question shall be in
22substantially the following form:
23-------------------------------------------------------------

 

 

HB2804- 2 -LRB101 08813 HLH 53902 b

1    Shall the city (village or
2 incorporated town) of .......     YES
3 impose a tax of one cent per   -----------------------------
4 gallon on motor fuel sold at       NO
5 retail within its boundaries?
6------------------------------
7    If a majority of the electors in the municipality voting
8upon the question vote in the affirmative, such tax shall be
9imposed.
10    (c) The purchaser of the motor fuel shall be liable for
11payment of a tax imposed pursuant to this Section. This Section
12shall not be construed to impose a tax on the occupation of
13persons engaged in the sale of motor fuel.
14    If a municipality imposes a tax on motor fuel pursuant to
15this Section, it shall be the duty of any person engaged in the
16retail sale of motor fuel within such municipality to collect
17such tax from the purchaser at the same time he collects the
18purchase price of the motor fuel and to pay over such tax to
19the municipality as prescribed by the ordinance of the
20municipality imposing such tax.
21    (d) For purposes of this Section, "motor fuel" shall have
22the same meaning as provided in the "Motor Fuel Tax Law".
23(Source: P.A. 84-1099.)
 
24    Section 99. Effective date. This Act takes effect upon
25becoming law.