Rep. Robert W. Pritchard

Filed: 2/19/2016

 

 


 

 


 
09900HB4368ham001LRB099 15607 AWJ 44551 a

1
AMENDMENT TO HOUSE BILL 4368

2    AMENDMENT NO. ______. Amend House Bill 4368 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Counties Code is amended by changing
5Section 5-1035.1 as follows:
 
6    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
7    Sec. 5-1035.1. County Motor Fuel Tax Law. The county board
8of the counties of Boone, DeKalb, DuPage, Kane, and McHenry
9may, by an ordinance or resolution adopted by an affirmative
10vote of a majority of the members elected or appointed to the
11county board, impose a tax upon all persons engaged in the
12county in the business of selling motor fuel, as now or
13hereafter defined in the Motor Fuel Tax Law, at retail for the
14operation of motor vehicles upon public highways or for the
15operation of recreational watercraft upon waterways. Kane
16County may exempt diesel fuel from the tax imposed pursuant to

 

 

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1this Section. The tax may be imposed, in half-cent increments,
2at a rate not exceeding 4 cents per gallon of motor fuel sold
3at retail within the county for the purpose of use or
4consumption and not for the purpose of resale. The proceeds
5from the tax shall be used by the county solely for the purpose
6of operating, constructing and improving public highways and
7waterways, and acquiring real property and right-of-ways for
8public highways and waterways within the county imposing the
9tax.
10    A tax imposed pursuant to this Section, and all civil
11penalties that may be assessed as an incident thereof, shall be
12administered, collected and enforced by the Illinois
13Department of Revenue in the same manner as the tax imposed
14under the Retailers' Occupation Tax Act, as now or hereafter
15amended, insofar as may be practicable; except that in the
16event of a conflict with the provisions of this Section, this
17Section shall control. The Department of Revenue shall have
18full power: to administer and enforce this Section; to collect
19all taxes and penalties due hereunder; to dispose of taxes and
20penalties so collected in the manner hereinafter provided; and
21to determine all rights to credit memoranda arising on account
22of the erroneous payment of tax or penalty hereunder.
23    Whenever the Department determines that a refund shall be
24made under this Section to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the order to be drawn for the

 

 

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1amount specified, and to the person named, in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the County Option Motor Fuel Tax Fund.
4    The Department shall forthwith pay over to the State
5Treasurer, ex-officio, as trustee, all taxes and penalties
6collected hereunder, which shall be deposited into the County
7Option Motor Fuel Tax Fund, a special fund in the State
8Treasury which is hereby created. On or before the 25th day of
9each calendar month, the Department shall prepare and certify
10to the State Comptroller the disbursement of stated sums of
11money to named counties for which taxpayers have paid taxes or
12penalties hereunder to the Department during the second
13preceding calendar month. The amount to be paid to each county
14shall be the amount (not including credit memoranda) collected
15hereunder from retailers within the county during the second
16preceding calendar month by the Department, but not including
17an amount equal to the amount of refunds made during the second
18preceding calendar month by the Department on behalf of the
19county; less 2% of the balance, which sum shall be retained by
20the State Treasurer to cover the costs incurred by the
21Department in administering and enforcing the provisions of
22this Section. The Department, at the time of each monthly
23disbursement to the counties, shall prepare and certify to the
24Comptroller the amount so retained by the State Treasurer,
25which shall be transferred into the Tax Compliance and
26Administration Fund.

 

 

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1    A county may direct, by ordinance, that all or a portion of
2the taxes and penalties collected under the County Option Motor
3Fuel Tax shall be deposited into the Transportation Development
4Partnership Trust Fund.
5    Nothing in this Section shall be construed to authorize a
6county to impose a tax upon the privilege of engaging in any
7business which under the Constitution of the United States may
8not be made the subject of taxation by this State.
9    An ordinance or resolution imposing a tax hereunder or
10effecting a change in the rate thereof shall be effective on
11the first day of the second calendar month next following the
12month in which the ordinance or resolution is adopted and a
13certified copy thereof is filed with the Department of Revenue,
14whereupon the Department of Revenue shall proceed to administer
15and enforce this Section on behalf of the county as of the
16effective date of the ordinance or resolution. Upon a change in
17rate of a tax levied hereunder, or upon the discontinuance of
18the tax, the county board of the county shall, on or not later
19than 5 days after the effective date of the ordinance or
20resolution discontinuing the tax or effecting a change in rate,
21transmit to the Department of Revenue a certified copy of the
22ordinance or resolution effecting the change or
23discontinuance.
24    This Section shall be known and may be cited as the County
25Motor Fuel Tax Law.
26(Source: P.A. 98-1049, eff. 8-25-14.)
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.".