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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
5 | changing Section 8-11-2.3 as follows: | |||||||||||||||||||
6 | (65 ILCS 5/8-11-2.3) | |||||||||||||||||||
7 | Sec. 8-11-2.3. Municipal Motor Fuel Tax Law. | |||||||||||||||||||
8 | Notwithstanding any other provision of law, in addition to any | |||||||||||||||||||
9 | other tax that may be imposed, a municipality in a county with | |||||||||||||||||||
10 | a population of over 3,000,000 inhabitants may also impose, by | |||||||||||||||||||
11 | ordinance, a tax upon all persons engaged in the municipality | |||||||||||||||||||
12 | in the business of selling motor fuel, as defined in the Motor | |||||||||||||||||||
13 | Fuel Tax Law, at retail for the operation of motor vehicles | |||||||||||||||||||
14 | upon public highways or for the operation of recreational | |||||||||||||||||||
15 | watercraft upon waterways. The tax may be imposed, in one cent | |||||||||||||||||||
16 | increments, at a rate not to exceed $0.03 per gallon of motor | |||||||||||||||||||
17 | fuel sold at retail within the municipality for the purpose of | |||||||||||||||||||
18 | use or consumption and not for the purpose of resale. The tax | |||||||||||||||||||
19 | may not be imposed under this Section on aviation fuel, as | |||||||||||||||||||
20 | defined in Section 3 of the Retailers' Occupation Tax Act. | |||||||||||||||||||
21 | Persons subject to any tax imposed under the authority | |||||||||||||||||||
22 | granted in this Section may reimburse themselves for their | |||||||||||||||||||
23 | seller's tax liability hereunder by separately stating that |
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1 | tax as an additional charge, which charge may be stated in | ||||||
2 | combination, in a single amount, with State tax which sellers | ||||||
3 | are required to collect under the Use Tax Act, pursuant to such | ||||||
4 | bracket schedules as the Department may prescribe. | ||||||
5 | A tax imposed pursuant to this Section, and all civil | ||||||
6 | penalties that may be assessed as an incident thereof, shall | ||||||
7 | be administered, collected, and enforced by the Department of | ||||||
8 | Revenue in the same manner as the tax imposed under the | ||||||
9 | Retailers' Occupation Tax Act, as now or hereafter amended, | ||||||
10 | insofar as may be practicable; except that in the event of a | ||||||
11 | conflict with the provisions of this Section, this Section | ||||||
12 | shall control. The Department of Revenue shall have full power | ||||||
13 | to: administer and enforce this Section; collect all taxes and | ||||||
14 | penalties due hereunder; dispose of taxes and penalties so | ||||||
15 | collected in the manner hereinafter provided; and determine | ||||||
16 | all rights to credit memoranda arising on account of the | ||||||
17 | erroneous payment of tax or penalty hereunder. | ||||||
18 | Whenever the Department determines that a refund shall be | ||||||
19 | made under this Section to a claimant instead of issuing a | ||||||
20 | credit memorandum, the Department shall notify the State | ||||||
21 | Comptroller, who shall cause the order to be drawn for the | ||||||
22 | amount specified, and to the person named, in the notification | ||||||
23 | from the Department. The refund shall be paid by the State | ||||||
24 | Treasurer out of the Municipal Motor Fuel Tax Fund. | ||||||
25 | The Department shall immediately pay over to the State | ||||||
26 | Treasurer, ex officio, as trustee, all taxes and penalties |
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1 | collected under this Section. Those taxes and penalties shall | ||||||
2 | be deposited into the Municipal Motor Fuel Tax Fund, a trust | ||||||
3 | fund created in the State treasury. Moneys in the Municipal | ||||||
4 | Motor Fuel Tax Fund shall be used to make payments to | ||||||
5 | municipalities and for the payment of refunds under this | ||||||
6 | Section. | ||||||
7 | On or before the 25th day of each calendar month, the | ||||||
8 | Department shall prepare and certify to the State Comptroller | ||||||
9 | the disbursement of stated sums of money to named | ||||||
10 | municipalities for which taxpayers have paid taxes or | ||||||
11 | penalties hereunder to the Department during the second | ||||||
12 | preceding calendar month. The amount to be paid to each | ||||||
13 | municipality shall be the amount (not including credit | ||||||
14 | memoranda) collected under this Section from retailers within | ||||||
15 | the municipality during the second preceding calendar month by | ||||||
16 | the Department, plus an amount the Department determines is | ||||||
17 | necessary to offset amounts that were erroneously paid to a | ||||||
18 | different municipality, and not including an amount equal to | ||||||
19 | the amount of refunds made during the second preceding | ||||||
20 | calendar month by the Department on behalf of the | ||||||
21 | municipality, and not including any amount that the Department | ||||||
22 | determines is necessary to offset any amounts that were | ||||||
23 | payable to a different municipality but were erroneously paid | ||||||
24 | to the municipality, less 1.5% of the remainder, which the | ||||||
25 | Department shall transfer into the Tax Compliance and | ||||||
26 | Administration Fund. The Department, at the time of each |
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1 | monthly disbursement, shall prepare and certify to the State | ||||||
2 | Comptroller the amount to be transferred into the Tax | ||||||
3 | Compliance and Administration Fund under this Section. Within | ||||||
4 | 10 days after receipt by the Comptroller of the disbursement | ||||||
5 | certification to the municipalities and the Tax Compliance and | ||||||
6 | Administration Fund provided for in this Section to be given | ||||||
7 | to the Comptroller by the Department, the Comptroller shall | ||||||
8 | cause the orders to be drawn for the respective amounts in | ||||||
9 | accordance with the directions contained in the certification.
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10 | Nothing in this Section shall be construed to authorize a | ||||||
11 | municipality to impose a tax upon the privilege of engaging in | ||||||
12 | any business which under the Constitution of the United States | ||||||
13 | may not be made the subject of taxation by this State. | ||||||
14 | An ordinance or resolution imposing or discontinuing the | ||||||
15 | tax under this Section or effecting a change in the rate | ||||||
16 | thereof shall either: (i) be adopted and a certified copy | ||||||
17 | thereof filed with the Department on or before the first day of | ||||||
18 | April, whereupon the Department shall proceed to administer | ||||||
19 | and enforce this Section as of the first day of July next | ||||||
20 | following the adoption and filing; or (ii) be adopted and a | ||||||
21 | certified copy thereof filed with the Department on or before | ||||||
22 | the first day of October, whereupon the Department shall | ||||||
23 | proceed to administer and enforce this Section as of the first | ||||||
24 | day of January next following the adoption and filing. | ||||||
25 | An ordinance adopted in accordance with the provisions of | ||||||
26 | this Section in effect before the effective date of this |
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1 | amendatory Act of the 101st General Assembly shall be deemed | ||||||
2 | to impose the tax in accordance with the provisions of this | ||||||
3 | Section as amended by this amendatory Act of the 101st General | ||||||
4 | Assembly and shall be administered by the Department of | ||||||
5 | Revenue in accordance with the provisions of this Section as | ||||||
6 | amended by this amendatory Act of the 101st General Assembly; | ||||||
7 | provided that, on or before October 1, 2020, the municipality | ||||||
8 | adopts and files a certified copy of a superseding ordinance | ||||||
9 | that imposes the tax in accordance with the provisions of this | ||||||
10 | Section as amended by this amendatory Act of the 101st General | ||||||
11 | Assembly. If a superseding ordinance is not so adopted and | ||||||
12 | filed, then the tax imposed in accordance with the provisions | ||||||
13 | of this Section in effect before the effective date of this | ||||||
14 | amendatory Act of the 101st General Assembly shall be | ||||||
15 | discontinued on January 1, 2021. | ||||||
16 | This Section shall be known and may be cited as the | ||||||
17 | Municipal Motor Fuel Tax Law. | ||||||
18 | (Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19.)
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19 | Section 99. Effective date. This Act takes effect upon | ||||||
20 | becoming law.
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