Illinois General Assembly - Full Text of HB4112
Illinois General Assembly

Previous General Assemblies

Full Text of HB4112  94th General Assembly

HB4112 94TH GENERAL ASSEMBLY


 


 
94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB4112

 

Introduced 09/20/05, by Rep. Bill Mitchell

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-1.9 new
65 ILCS 5/8-11-15   from Ch. 24, par. 8-11-15

    Amends the Illinois Municipal Code. Provides that if a municipality has imposed a municipal occupation tax, then the corporate authorities of that municipality may, by ordinance, provide that the tax does not apply with respect to the sale of motor fuel or specific types of motor fuel, and a referendum is not required to reimpose the tax at the same or at a lower rate with respect to that motor fuel. Provides that if a municipality imposes a motor-fuel tax, the corporate authorities may, by ordinance, discontinue or lower the rate of the tax, and a referendum is not required to reimpose the tax at the same rate or at a lower rate.


LRB094 14133 BDD 49032 b

FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4112 LRB094 14133 BDD 49032 b

1     AN ACT concerning municipalities.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Illinois Municipal Code is amended by
5 changing Section 8-11-15 and by adding Section 8-11-1.9 as
6 follows:
 
7     (65 ILCS 5/8-11-1.9 new)
8     Sec. 8-11-1.9. Optional occupation-tax exemption for motor
9 fuel. If a non-home rule municipality imposes a tax under
10 Sections 8-11-1.6 or 8-11-1.7 or if a home rule municipality
11 imposes a tax under Sections 8-11-1 or 8-11-5, then the
12 corporate authorities of that municipality may, by ordinance,
13 provide that the tax does not apply with respect to the sale of
14 motor fuel or specific types of motor fuel. If the corporate
15 authorities provide that the tax does not apply with respect to
16 the sale of motor fuel or specific types of motor fuel, then a
17 referendum is not required to reimpose the tax at the same or
18 at a lower rate with respect to that motor fuel.
 
19     (65 ILCS 5/8-11-15)  (from Ch. 24, par. 8-11-15)
20     Sec. 8-11-15. Municipal motor-fuel tax.
21     (a) The corporate authorities of a municipality of over
22 100,000 inhabitants may, upon approval of the electors of the
23 municipality pursuant to subsection (b), impose a tax of one
24 cent per gallon on motor fuel sold at retail within such
25 municipality. A tax imposed pursuant to this Section shall be
26 paid in addition to any other taxes on such motor fuel.
27     (b) The corporate authorities of the municipality may by
28 resolution call for the submission to the electors of the
29 municipality of the question of whether the municipality shall
30 impose such tax. Such question shall be certified by the
31 municipal clerk to the election authority in accordance with

 

 

HB4112 - 2 - LRB094 14133 BDD 49032 b

1 Section 28-5 of The Election Code. The question shall be in
2 substantially the following form:
3 -------------------------------------------------------------
4     Shall the city (village or
5  incorporated town) of .......     YES
6  impose a tax of one cent per   -----------------------------
7  gallon on motor fuel sold at       NO
8  retail within its boundaries?
9 -------------------------------------------------------------
10     If a majority of the electors in the municipality voting
11 upon the question vote in the affirmative, such tax shall be
12 imposed.
13     (c) The purchaser of the motor fuel shall be liable for
14 payment of a tax imposed pursuant to this Section. This Section
15 shall not be construed to impose a tax on the occupation of
16 persons engaged in the sale of motor fuel.
17     If a municipality imposes a tax on motor fuel pursuant to
18 this Section, it shall be the duty of any person engaged in the
19 retail sale of motor fuel within such municipality to collect
20 such tax from the purchaser at the same time he collects the
21 purchase price of the motor fuel and to pay over such tax to
22 the municipality as prescribed by the ordinance of the
23 municipality imposing such tax.
24     (d) For purposes of this Section, "motor fuel" shall have
25 the same meaning as provided in the "Motor Fuel Tax Law".
26     (e) If a municipality imposes a tax under this Section, the
27 corporate authorities may, by ordinance, discontinue or lower
28 the rate of the tax. If the corporate authorities lower the tax
29 rate or discontinue the tax, then a referendum is not required
30 to reimpose the tax at the same rate or at a lower rate.
31 (Source: P.A. 84-1099.)