Section 696.105  Registration and Returns

a)         Separate Registration Not Required

A retailer's registration under the Illinois Retailers' Occupation Tax Act is sufficient for the Municipal Motor Fuel Tax Law.  No special registration for the Law is required.

b)         Requirements as to Returns

1)         The information required for the Law shall be furnished on the return form prescribed by the Department.

2)         On or before the twentieth day of each calendar month, every person engaged in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, at retail in a municipality in Cook County that has adopted an ordinance imposing the tax under this Part for the operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways during the preceding calendar month shall file a return with the Department for that preceding month, stating the name of the seller; the seller's address; the address of the principal place of business (if that is a different address) from which the seller is engaged in the business of selling that motor fuel at retail; total gallons of motor fuel sold; deductions allowed by law; and amount of tax due.  Beginning with returns due on or after January 1, 2025, the vendor's discount allowed under the Municipal Motor Fuel Tax Law to reimburse the taxpayer for the expenses incurred in keeping records, preparing and filing returns, remitting the tax, and supplying data to the Department on request shall not exceed $1,000 per month.

3)         If the retailer files Illinois Retailers' Occupation Tax returns on the gross receipts basis, the retailer must report Municipal Motor Fuel Tax information in the retailer's returns on the same basis.  If the retailer files Illinois Retailers' Occupation Tax returns on the gross sales basis, the retailer must report Municipal Motor Fuel Tax information in the retailer's returns on the gross sales basis.

(Source:  Amended at 49 Ill. Reg. 10842, effective August 8, 2025)