Illinois General Assembly - Illinois Compiled Statutes

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65 ILCS 5/8-11-15

(65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)

Sec. 8-11-15.

(a) The corporate authorities of a municipality of over
100,000 inhabitants may, upon approval of the electors of the municipality
pursuant to subsection (b), impose a tax of one cent per gallon on motor
fuel sold at retail within such municipality.
A tax imposed pursuant to this Section shall be paid in addition to any
other taxes on such motor fuel.

(b) The corporate authorities of the municipality may by resolution call
for the submission to the electors of the municipality of the question of
whether the municipality shall impose such tax.  Such question shall be
certified by the municipal clerk to the election authority in accordance
with Section 28-5 of The Election Code. The
question shall be in substantially the following form:

--------------------------------------------------------------
    Shall the city (village or
incorporated town) of .......     YES
impose a tax of one cent per   ------------------------------
gallon on motor fuel sold at       NO
retail within its boundaries?
--------------------------------------------------------------

If a majority of the electors in the municipality voting upon the
question vote in the affirmative, such tax shall be imposed.

(c) The purchaser of the motor fuel shall be liable for payment of a tax
imposed pursuant to this Section. This Section shall not be construed to
impose a tax on the occupation of persons engaged in the sale of motor fuel.

If a municipality imposes a tax on motor fuel pursuant to this Section,
it shall be the duty of any person engaged in the retail sale of
motor fuel within such municipality to collect such tax from the purchaser
at the same time he collects the purchase price of the motor fuel and to
pay over such tax to the municipality as prescribed by the ordinance of the
municipality imposing such tax.

(d) For purposes of this Section, "motor fuel" shall have the same
meaning as provided in the "Motor Fuel Tax Law".

(Source: P.A. 84-1099.)