Full Text of HB5280 95th General Assembly
HB5280 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB5280
Introduced , by Rep. Patricia Reid Lindner SYNOPSIS AS INTRODUCED: |
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55 ILCS 5/5-1035.1 |
from Ch. 34, par. 5-1035.1 |
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Amends the Counties Code. Authorizes any county to impose a county motor fuel tax. Requires referendum approval before the tax may be imposed. Sets forth requirements for the referendum and for the imposition and collection of the tax. Makes technical changes.
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A BILL FOR
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HB5280 |
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LRB095 16003 BDD 43925 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by changing Section | 5 |
| 5-1035.1 as follows:
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| (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
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| Sec. 5-1035.1. County Motor Fuel Tax Law. | 8 |
| (a) The county board of the
counties of DuPage, Kane and | 9 |
| McHenry may, by an ordinance or resolution
adopted by an | 10 |
| affirmative vote of a majority of the members elected or
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| appointed to the county board, impose a tax upon all persons | 12 |
| engaged in the
county in the business of selling motor fuel, as | 13 |
| now or hereafter defined
in the Motor Fuel Tax Law, at retail | 14 |
| for the operation of motor vehicles
upon public highways or for | 15 |
| the operation of recreational watercraft upon
waterways. Kane | 16 |
| County may exempt diesel fuel from the tax imposed pursuant
to | 17 |
| this Section. The tax may be imposed, in half-cent increments, | 18 |
| at a
rate not exceeding 4 cents per gallon of motor fuel sold | 19 |
| at retail within
the county for the purpose of use or | 20 |
| consumption and not for the purpose of
resale. | 21 |
| (b) The county board of any county may impose a tax upon | 22 |
| all persons engaged in the
county in the business of selling | 23 |
| motor fuel, as defined
in subsection (a), at retail for the |
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HB5280 |
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LRB095 16003 BDD 43925 b |
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| operation of motor vehicles
upon public highways or for the | 2 |
| operation of recreational watercraft upon
waterways. A county | 3 |
| imposing the tax under this subsection (b) may exempt diesel | 4 |
| fuel from the tax. The tax may be imposed, in half-cent | 5 |
| increments, at a
rate not exceeding 4 cents per gallon of motor | 6 |
| fuel sold at retail within
the county for the purpose of use or | 7 |
| consumption and not for the purpose of
resale. | 8 |
| The tax under this subsection (b) may not be imposed until | 9 |
| the question of imposing the tax has been submitted to the | 10 |
| electors of the county at a regular election and approved by a | 11 |
| majority of the electors voting on the question. The county | 12 |
| board must certify the question to the proper election | 13 |
| authority, which must submit the question at an election in | 14 |
| accordance with the Election Code. | 15 |
| The election authority must submit the question in | 16 |
| substantially the following form: | 17 |
| Shall the county board of (name of county) be | 18 |
| authorized to impose a tax upon all persons engaged in the
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| county in the business of selling motor fuel at retail for | 20 |
| the operation of motor vehicles
upon public highways or for | 21 |
| the operation of recreational watercraft upon
waterways at | 22 |
| a rate of (number of cents) cents per gallon of motor fuel | 23 |
| sold? | 24 |
| The election authority must record the votes as "Yes" or "No". | 25 |
| If a majority of the electors voting on the question vote | 26 |
| in the affirmative, then the county may, thereafter, impose the |
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HB5280 |
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LRB095 16003 BDD 43925 b |
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| tax by an ordinance or resolution
adopted by an affirmative | 2 |
| vote of a majority of the members elected or
appointed to the | 3 |
| county board.
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| (c) The proceeds from the tax imposed under this Section
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| shall be used by the county solely for
the purpose of | 6 |
| operating, constructing , and improving public highways and
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| waterways, and acquiring real property and rights-of-way
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| right-of-ways for public
highways and waterways within the | 9 |
| county imposing the tax.
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| (d) 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
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| 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
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| to determine all rights to credit memoranda arising on account | 22 |
| of the
erroneous payment of tax or penalty hereunder.
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| 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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| 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.
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| 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
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| 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
the amount expended during the second preceding | 20 |
| month by the Department
pursuant to appropriation from the | 21 |
| County Option Motor Fuel Tax Fund for
the administration and | 22 |
| enforcement of this Section, which appropriation
shall not | 23 |
| exceed $200,000 for fiscal year 1990 and, for each year
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| thereafter, shall not exceed 2% of the amount deposited into | 25 |
| the County
Option Motor Fuel Tax Fund during the preceding | 26 |
| fiscal year.
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| (e) Nothing in this Section shall be construed to authorize | 2 |
| a county to
impose a tax upon the privilege of engaging in any | 3 |
| business which under
the Constitution of the United States may | 4 |
| not be made the subject of
taxation by this State.
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| (f) An ordinance or resolution imposing a tax hereunder or | 6 |
| effecting a
change in the rate thereof shall be effective on | 7 |
| the first day of the second
calendar month next following the | 8 |
| month in which the ordinance or
resolution is adopted and a | 9 |
| certified copy thereof is filed with the
Department of Revenue, | 10 |
| whereupon the Department of Revenue shall proceed
to administer | 11 |
| and enforce this Section on behalf of the county as of the
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| effective date of the ordinance or resolution. Upon a change in | 13 |
| rate of a
tax levied hereunder, or upon the discontinuance of | 14 |
| the tax, the county
board of the county shall, on or not later | 15 |
| than 5 days after the effective
date of the ordinance or | 16 |
| resolution discontinuing the tax or effecting a
change in rate, | 17 |
| transmit to the Department of Revenue a certified copy of
the | 18 |
| ordinance or resolution effecting the change or | 19 |
| discontinuance.
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| (g) This Section shall be known and may be cited as the | 21 |
| County Motor Fuel
Tax Law.
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| (Source: P.A. 86-1028; 87-289.)
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