Full Text of HB4368 99th General Assembly
HB4368ham001 99TH GENERAL ASSEMBLY | Rep. Robert W. Pritchard Filed: 2/19/2016
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| 1 | | AMENDMENT TO HOUSE BILL 4368
| 2 | | AMENDMENT NO. ______. Amend House Bill 4368 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Counties Code is amended by changing | 5 | | Section 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. The county board | 8 | | of the
counties of Boone, DeKalb, DuPage, Kane , and McHenry | 9 | | may, by an ordinance or resolution
adopted by an affirmative | 10 | | vote of a majority of the members elected or
appointed to the | 11 | | county board, impose a tax upon all persons engaged in the
| 12 | | county in the business of selling motor fuel, as now or | 13 | | hereafter defined
in the Motor Fuel Tax Law, at retail for the | 14 | | operation of motor vehicles
upon public highways or for the | 15 | | operation of recreational watercraft upon
waterways. Kane | 16 | | County may exempt diesel fuel from the tax imposed pursuant
to |
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| 1 | | this Section. The tax may be imposed, in half-cent increments, | 2 | | at a
rate not exceeding 4 cents per gallon of motor fuel sold | 3 | | at retail within
the county for the purpose of use or | 4 | | consumption and not for the purpose of
resale. The proceeds | 5 | | from the tax shall be used by the county solely for
the purpose | 6 | | of operating, constructing and improving public highways and
| 7 | | waterways, and acquiring real property and right-of-ways for | 8 | | public
highways and waterways within the county imposing the | 9 | | tax.
| 10 | | A tax imposed pursuant to this Section, and all civil | 11 | | penalties that may
be assessed as an incident thereof, shall be | 12 | | administered, collected and
enforced by the Illinois | 13 | | Department of Revenue in the same manner as the
tax imposed | 14 | | under the Retailers' Occupation Tax Act, as now or hereafter
| 15 | | amended, insofar as may be practicable; except that in the | 16 | | event of a
conflict with the provisions of this Section, this | 17 | | Section shall control.
The Department of Revenue shall have | 18 | | full power: to administer and enforce
this Section; to collect | 19 | | all taxes and penalties due hereunder; to dispose
of taxes and | 20 | | penalties so collected in the manner hereinafter provided; and
| 21 | | to determine all rights to credit memoranda arising on account | 22 | | of the
erroneous payment of tax or penalty hereunder.
| 23 | | Whenever the Department determines that a refund shall be | 24 | | made under
this Section to a claimant instead of issuing a | 25 | | credit memorandum, the
Department shall notify the State | 26 | | Comptroller, who shall cause the
order to be drawn for the |
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| 1 | | amount specified, and to the person named,
in the notification | 2 | | from the Department. The refund shall be paid by
the State | 3 | | Treasurer out of the County Option Motor Fuel Tax Fund.
| 4 | | The Department shall forthwith pay over to the State | 5 | | Treasurer,
ex-officio, as trustee, all taxes and penalties | 6 | | collected hereunder, which
shall be deposited into the County | 7 | | Option Motor Fuel Tax Fund, a special
fund in the State | 8 | | Treasury which is hereby created. On or before the 25th
day of | 9 | | each calendar month, the Department shall prepare and certify | 10 | | to the
State Comptroller the disbursement of stated sums of | 11 | | money to named
counties for which taxpayers have paid taxes or | 12 | | penalties hereunder to the
Department during the second | 13 | | preceding calendar month. The amount to be
paid to each county | 14 | | shall be the amount (not including credit memoranda)
collected | 15 | | hereunder from retailers within the county during the second
| 16 | | preceding calendar month by the Department, but not including | 17 | | an amount
equal to the amount of refunds made during the second | 18 | | preceding calendar
month by the Department on behalf of the | 19 | | county;
less
2% of the balance, which sum shall be retained by | 20 | | the State Treasurer to cover the costs incurred by the | 21 | | Department in administering and enforcing the provisions of | 22 | | this Section. The Department, at the time of each monthly | 23 | | disbursement to the counties, shall prepare and certify to the | 24 | | Comptroller the amount so retained by the State Treasurer, | 25 | | which shall be transferred into the Tax Compliance and | 26 | | Administration Fund. |
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| 1 | | A county may direct, by ordinance, that all or a portion of | 2 | | the taxes and penalties collected under the County Option Motor | 3 | | Fuel Tax shall be deposited into the Transportation Development | 4 | | Partnership Trust Fund.
| 5 | | Nothing in this Section shall be construed to authorize a | 6 | | county to
impose a tax upon the privilege of engaging in any | 7 | | business which under
the Constitution of the United States may | 8 | | not be made the subject of
taxation by this State.
| 9 | | An ordinance or resolution imposing a tax hereunder or | 10 | | effecting a
change in the rate thereof shall be effective on | 11 | | the first day of the second
calendar month next following the | 12 | | month in which the ordinance or
resolution is adopted and a | 13 | | certified copy thereof is filed with the
Department of Revenue, | 14 | | whereupon the Department of Revenue shall proceed
to administer | 15 | | and enforce this Section on behalf of the county as of the
| 16 | | effective date of the ordinance or resolution. Upon a change in | 17 | | rate of a
tax levied hereunder, or upon the discontinuance of | 18 | | the tax, the county
board of the county shall, on or not later | 19 | | than 5 days after the effective
date of the ordinance or | 20 | | resolution discontinuing the tax or effecting a
change in rate, | 21 | | transmit to the Department of Revenue a certified copy of
the | 22 | | ordinance or resolution effecting the change or | 23 | | discontinuance.
| 24 | | This Section shall be known and may be cited as the County | 25 | | Motor Fuel
Tax Law.
| 26 | | (Source: P.A. 98-1049, eff. 8-25-14.)
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.".
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