Full Text of HB0102 101st General Assembly
HB0102eng 101ST GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 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 adding | 5 | | 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 | 8 | | provision of law, in addition to any other tax that may be | 9 | | imposed, if a municipality adopts a responsible bid ordinance | 10 | | that is approved by the Department of Transportation, then the | 11 | | municipality may also impose, by ordinance, a tax on motor fuel | 12 | | at a rate not to exceed $0.03 per gallon. Upon approval, the | 13 | | Department of Transportation shall certify the responsible bid | 14 | | ordinance to the Department of Revenue. The Department of | 15 | | Revenue shall proceed to administer and enforce the motor fuel | 16 | | tax as of the first day of January next following the adoption | 17 | | of the motor fuel tax ordinance. The Department of | 18 | | Transportation shall adopt rules for the approval of | 19 | | responsible bid ordinances. The Department of Revenue shall | 20 | | adopt rules for the implementation and administration of the | 21 | | motor fuel tax. | 22 | | A license that is issued to a distributor or a receiver | 23 | | under the Motor Fuel Tax Law shall permit that distributor or |
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| 1 | | receiver to act as a distributor or receiver, as applicable, | 2 | | under this Section. The provisions of Sections 2b, 2d, 6, 6a, | 3 | | 12, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor | 4 | | Fuel Tax Law that are not inconsistent with this Section shall | 5 | | apply as far as practicable to the subject matter of this | 6 | | Section to the same extent as if those provisions were included | 7 | | in this Section. | 8 | | The Department shall immediately pay over to the State | 9 | | Treasurer, ex officio, as trustee, all taxes and penalties | 10 | | collected under this Section. Those taxes and penalties shall | 11 | | be deposited into the Municipal Motor Fuel Tax Fund, a trust | 12 | | fund created in the State treasury. Moneys in the Municipal | 13 | | Motor Fuel Tax Fund shall be used to make payments to | 14 | | municipalities and for the payment of refunds under this | 15 | | Section. The amount to be paid to each municipality shall be | 16 | | the amount (not including credit memoranda) collected by the | 17 | | Department from the tax imposed by that municipality under this | 18 | | Section during the second preceding calendar month, plus an | 19 | | amount the Department determines is necessary to offset any | 20 | | amounts that were erroneously paid to a different municipality, | 21 | | and not including an amount equal to the amount of refunds made | 22 | | during the second preceding calendar month by the Department on | 23 | | behalf of the municipality, and not including any amount that | 24 | | the Department determines is necessary to offset any amounts | 25 | | that were payable to a different municipality but were | 26 | | erroneously paid to the municipality, less 1.5% of the |
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| 1 | | remainder, which the Department shall transfer into the Tax | 2 | | Compliance and Administration Fund. The Department, at the time | 3 | | of each monthly disbursement, shall prepare and certify to the | 4 | | State Comptroller the amount to be transferred into the Tax | 5 | | Compliance and Administration Fund under this Section. Within | 6 | | 10 days after receipt by the Comptroller of the disbursement | 7 | | certification to the municipalities and the Tax Compliance and | 8 | | Administration Fund provided for in this Section to be given to | 9 | | the Comptroller by the Department, the Comptroller shall cause | 10 | | the orders to be drawn for the respective amounts in accordance | 11 | | with the directions contained in the certification.
| 12 | | Section 99. Effective date. This Act takes effect January | 13 | | 1, 2020.
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