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90_HB1461
55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
Amends the Counties Code. Provides that county boards
may levy upon approval at a referendum a retail motor fuel
tax of not more than 4 cents per gallon of motor fuel if the
boards do not have the power to levy the tax by ordinance or
resolution. Provides that the tax revenue shall be used for
public highways and waterways within the county. Effective
immediately.
LRB9002582PTcw
LRB9002582PTcw
1 AN ACT to amend the Counties Code by changing Section
2 5-1035.1.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Counties Code is amended by changing
6 Section 5-1035.1 as follows:
7 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
8 Sec. 5-1035.1. County Motor Fuel Tax Law.
9 (a) The county board of the counties of DuPage, Kane,
10 and McHenry may, by an ordinance or resolution adopted by an
11 affirmative vote of a majority of the members elected or
12 appointed to the county board, impose a tax upon all persons
13 engaged in the county in the business of selling motor fuel,
14 as now or hereafter defined in the Motor Fuel Tax Law, at
15 retail for the operation of motor vehicles upon public
16 highways or for the operation of recreational watercraft upon
17 waterways. Kane County may exempt diesel fuel from the tax
18 imposed pursuant to this Section. The tax may be imposed, in
19 half-cent increments, at a rate not exceeding 4 cents per
20 gallon of motor fuel sold at retail within the county for the
21 purpose of use or consumption and not for the purpose of
22 resale. The proceeds from the tax shall be used by the county
23 solely for the purpose of operating, constructing, and
24 improving public highways and waterways, and acquiring real
25 property and right-of-ways for public highways and waterways
26 within the county imposing the tax.
27 (b) The county board of any other county may, by
28 referendum adopted by an affirmative vote of a majority of
29 the electors, impose a tax upon all persons engaged in the
30 county in the business of selling motor fuel, as now or
31 hereafter defined in the Motor Fuel Tax Law, at retail for
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1 the operation of motor vehicles upon public highways or for
2 the operation of recreational watercraft upon waterways. The
3 tax may be imposed, in half-cent increments, at a rate not
4 exceeding 4 cents per gallon of motor fuel sold at retail
5 within the county for the purpose of use or consumption and
6 not for the purpose of resale. Each authorization for a
7 half-cent change in the tax must be approved at a referendum.
8 The proceeds from the tax shall be used by the county solely
9 for the purpose of operating, constructing, and improving
10 public highways and waterways, and acquiring real property
11 and right-of-ways for public highways and waterways within
12 the county imposing the tax.
13 The tax may not be levied until the question of levying
14 the tax has been submitted to the electors of the county at a
15 regular election and approved by a majority of the electors
16 voting on the question. The board shall certify the question
17 to the proper election authority, which shall submit the
18 question at an election according to the Election Code.
19 The question shall be submitted in substantially the
20 following form:
21 Shall the County Board of (insert name) County be
22 authorized to levy a retail motor fuel tax at the rate of
23 (insert rate) per gallon of motor fuel for the public
24 highways and waterways within the county?
25 The votes shall be recorded as "Yes" or "No".
26 If a majority of the electors voting on the question vote
27 in the affirmative, then the county board may thereafter levy
28 the tax.
29 (c) A tax imposed pursuant to this Section, and all
30 civil penalties that may be assessed as an incident thereof,
31 shall be administered, collected, and enforced by the
32 Illinois Department of Revenue in the same manner as the tax
33 imposed under the Retailers' Occupation Tax Act, as now or
34 hereafter amended, insofar as may be practicable; except that
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1 in the event of a conflict with the provisions of this
2 Section, this Section shall control. The Department of
3 Revenue shall have full power: to administer and enforce this
4 Section; to collect all taxes and penalties due hereunder; to
5 dispose of taxes and penalties so collected in the manner
6 hereinafter provided; and to determine all rights to credit
7 memoranda arising on account of the erroneous payment of tax
8 or penalty hereunder.
9 Whenever the Department determines that a refund shall be
10 made under this Section to a claimant instead of issuing a
11 credit memorandum, the Department shall notify the State
12 Comptroller, who shall cause the order to be drawn for the
13 amount specified, and to the person named, in the
14 notification from the Department. The refund shall be paid by
15 the State Treasurer out of the County Option Motor Fuel Tax
16 Fund.
17 The Department shall forthwith pay over to the State
18 Treasurer, ex-officio, as trustee, all taxes and penalties
19 collected hereunder, which shall be deposited into the County
20 Option Motor Fuel Tax Fund, a special fund in the State
21 Treasury which is hereby created. On or before the 25th day
22 of each calendar month, the Department shall prepare and
23 certify to the State Comptroller the disbursement of stated
24 sums of money to named counties for which taxpayers have paid
25 taxes or penalties hereunder to the Department during the
26 second preceding calendar month. The amount to be paid to
27 each county shall be the amount (not including credit
28 memoranda) collected hereunder from retailers within the
29 county during the second preceding calendar month by the
30 Department, but not including an amount equal to the amount
31 of refunds made during the second preceding calendar month by
32 the Department on behalf of the county; less the amount
33 expended during the second preceding month by the Department
34 pursuant to appropriation from the County Option Motor Fuel
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1 Tax Fund for the administration and enforcement of this
2 Section, which appropriation shall not exceed $200,000 for
3 fiscal year 1990 and, for each year thereafter, shall not
4 exceed 2% of the amount deposited into the County Option
5 Motor Fuel Tax Fund during the preceding fiscal year.
6 Nothing in this Section shall be construed to authorize a
7 county to impose a tax upon the privilege of engaging in any
8 business which under the Constitution of the United States
9 may not be made the subject of taxation by this State.
10 An ordinance, or resolution, or referendum imposing a tax
11 hereunder or effecting a change in the rate thereof shall be
12 effective on the first day of the second calendar month next
13 following the month in which the ordinance, or resolution, or
14 referendum is adopted and a certified copy thereof is filed
15 with the Department of Revenue, whereupon the Department of
16 Revenue shall proceed to administer and enforce this Section
17 on behalf of the county as of the effective date of the
18 ordinance or resolution. Upon a change in rate of a tax
19 levied hereunder, or upon the discontinuance of the tax, the
20 county board of the county shall, on or not later than 5 days
21 after the effective date of the ordinance, or resolution, or
22 referendum discontinuing the tax or effecting a change in
23 rate, transmit to the Department of Revenue a certified copy
24 of the ordinance, or resolution, or referendum effecting the
25 change or discontinuance.
26 (d) This Section shall be known and may be cited as the
27 County Motor Fuel Tax Law.
28 (Source: P.A. 86-1028; 87-289.)
29 Section 99. Effective date. This Act takes effect upon
30 becoming law.