Illinois General Assembly - Full Text of HB4368
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Full Text of HB4368  99th General Assembly




State of Illinois
2015 and 2016


Introduced , by Rep. Robert W. Pritchard


55 ILCS 5/5-1035.1  from Ch. 34, par. 5-1035.1

    Amends the Counties Code. Provides that the county board of Boone County (currently, only DuPage, Kane, and McHenry counties) may impose a tax on those selling motor fuel. Effective immediately.

LRB099 15607 AWJ 39899 b






HB4368LRB099 15607 AWJ 39899 b

1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Counties Code is amended by changing Section
55-1035.1 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, DuPage, Kane, and McHenry may, by an
9ordinance or resolution adopted by an affirmative vote of a
10majority of the members elected or appointed to the county
11board, impose a tax upon all persons engaged in the county in
12the business of selling motor fuel, as now or hereafter defined
13in the Motor Fuel Tax Law, at retail for the operation of motor
14vehicles upon public highways or for the operation of
15recreational watercraft upon waterways. Kane County may exempt
16diesel fuel from the tax imposed pursuant to this Section. The
17tax may be imposed, in half-cent increments, at a rate not
18exceeding 4 cents per gallon of motor fuel sold at retail
19within the county for the purpose of use or consumption and not
20for the purpose of resale. The proceeds from the tax shall be
21used by the county solely for the purpose of operating,
22constructing and improving public highways and waterways, and
23acquiring real property and right-of-ways for public highways



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1and waterways within the county imposing the tax.
2    A tax imposed pursuant to this Section, and all civil
3penalties that may be assessed as an incident thereof, shall be
4administered, collected and enforced by the Illinois
5Department of Revenue in the same manner as the tax imposed
6under the Retailers' Occupation Tax Act, as now or hereafter
7amended, insofar as may be practicable; except that in the
8event of a conflict with the provisions of this Section, this
9Section shall control. The Department of Revenue shall have
10full power: to administer and enforce this Section; to collect
11all taxes and penalties due hereunder; to dispose of taxes and
12penalties so collected in the manner hereinafter provided; and
13to determine all rights to credit memoranda arising on account
14of the erroneous payment of tax or penalty hereunder.
15    Whenever the Department determines that a refund shall be
16made under this Section to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause the order to be drawn for the
19amount specified, and to the person named, in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the County Option Motor Fuel Tax Fund.
22    The Department shall forthwith pay over to the State
23Treasurer, ex-officio, as trustee, all taxes and penalties
24collected hereunder, which shall be deposited into the County
25Option Motor Fuel Tax Fund, a special fund in the State
26Treasury which is hereby created. On or before the 25th day of



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1each calendar month, the Department shall prepare and certify
2to the State Comptroller the disbursement of stated sums of
3money to named counties for which taxpayers have paid taxes or
4penalties hereunder to the Department during the second
5preceding calendar month. The amount to be paid to each county
6shall be the amount (not including credit memoranda) collected
7hereunder from retailers within the county during the second
8preceding calendar month by the Department, but not including
9an amount equal to the amount of refunds made during the second
10preceding calendar month by the Department on behalf of the
11county; less 2% of the balance, which sum shall be retained by
12the State Treasurer to cover the costs incurred by the
13Department in administering and enforcing the provisions of
14this Section. The Department, at the time of each monthly
15disbursement to the counties, shall prepare and certify to the
16Comptroller the amount so retained by the State Treasurer,
17which shall be transferred into the Tax Compliance and
18Administration Fund.
19    A county may direct, by ordinance, that all or a portion of
20the taxes and penalties collected under the County Option Motor
21Fuel Tax shall be deposited into the Transportation Development
22Partnership Trust Fund.
23    Nothing in this Section shall be construed to authorize a
24county to impose a tax upon the privilege of engaging in any
25business which under the Constitution of the United States may
26not be made the subject of taxation by this State.



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1    An ordinance or resolution imposing a tax hereunder or
2effecting a change in the rate thereof shall be effective on
3the first day of the second calendar month next following the
4month in which the ordinance or resolution is adopted and a
5certified copy thereof is filed with the Department of Revenue,
6whereupon the Department of Revenue shall proceed to administer
7and enforce this Section on behalf of the county as of the
8effective date of the ordinance or resolution. Upon a change in
9rate of a tax levied hereunder, or upon the discontinuance of
10the tax, the county board of the county shall, on or not later
11than 5 days after the effective date of the ordinance or
12resolution discontinuing the tax or effecting a change in rate,
13transmit to the Department of Revenue a certified copy of the
14ordinance or resolution effecting the change or
16    This Section shall be known and may be cited as the County
17Motor Fuel Tax Law.
18(Source: P.A. 98-1049, eff. 8-25-14.)
19    Section 99. Effective date. This Act takes effect upon
20becoming law.