(625 ILCS 5/3-818)
(from Ch. 95 1/2, par. 3-818)
Mileage weight tax option.
(a) Any owner of a vehicle of
the second division may elect to pay a mileage weight tax for such vehicle
in lieu of the flat weight tax set out in Section 3-815. Such election
shall be binding to the end of the registration year. Renewal of this
election must be filed with the Secretary of State on or before July 1
of each registration period. In such event the owner shall, at the time
of making such election, pay the $10 registration fee and the minimum
guaranteed mileage weight tax, as hereinafter provided, which payment
shall permit the owner to operate that vehicle the maximum mileage in
this State hereinafter set forth. Any vehicle being operated on
mileage plates cannot be operated outside of this State. In addition
thereto, the owner of that vehicle shall pay a mileage weight tax at the
following rates for each mile traveled in this State in excess of the
maximum mileage provided under the minimum guaranteed basis:
BUS, TRUCK OR TRUCK TRACTOR
in excess of
12,000 lbs. or less
12,001 to 16,000 lbs.
16,001 to 20,000 lbs.
20,001 to 24,000 lbs.
24,001 to 28,000 lbs.
28,001 to 32,000 lbs.
32,001 to 36,000 lbs.
36,001 to 40,000 lbs.
40,001 to 45,000 lbs.
45,001 to 54,999 lbs.
55,000 to 59,500 lbs.
59,501 to 64,000 lbs.
64,001 to 73,280 lbs.
73,281 to 77,000 lbs.
77,001 to 80,000 lbs.
in excess of
14,000 lbs. or less
14,001 to 20,000 lbs.
20,001 to 36,000 lbs.
36,001 to 40,000 lbs.
Of the fees collected under this subsection, $1 of the fees shall be deposited into the Secretary of State Special Services Fund and $99 of the fees shall be deposited into the Road Fund.
(a-1) A Special Hauling Vehicle is a vehicle or combination of vehicles of
division registered under Section 3-813 transporting asphalt or concrete in the
plastic state or a vehicle or combination of vehicles that are subject to the
gross weight limitations in subsection (a) of Section 15-111 for which the
owner of the
vehicle or combination of vehicles has elected to pay, in addition to the
registration fee in subsection (a), $125 to the Secretary of State
registration year. The Secretary shall designate this class of vehicle as
a Special Hauling Vehicle.
In preparing rate schedules on registration applications, the Secretary
of State shall add to the above rates, the $10 registration fee. The
Secretary may decline to accept any renewal filed after July 1st.
The number of axles necessary to carry the maximum load provided
shall be determined from Chapter 15 of this Code.
Every owner of a second division motor vehicle for which he has
elected to pay a mileage weight tax shall keep a daily record upon forms
prescribed by the Secretary of State, showing the mileage covered by
that vehicle in this State. Such record shall contain the license number
of the vehicle and the miles traveled by the vehicle in this State for
each day of the calendar month. Such owner shall also maintain records
of fuel consumed by each such motor vehicle and fuel purchases therefor.
On or before the 10th day of July the owner
shall certify to the Secretary of State upon forms prescribed therefor,
summaries of his daily records which shall show the miles traveled by
the vehicle in this State during the preceding 12 months and such other
information as the Secretary of State may require. The daily record and
fuel records shall be filed, preserved and available for audit for a
period of 3 years. Any owner filing a return hereunder shall certify
that such return is a true, correct and complete return. Any person who
willfully makes a false return hereunder is guilty of perjury and shall
be punished in the same manner and to the same extent as is provided
At the time of filing his return, each owner shall pay to the
Secretary of State the proper amount of tax at the rate herein imposed.
Every owner of a vehicle of the second division who elects to pay on
a mileage weight tax basis and who operates the vehicle within this
State, shall file with the Secretary of State a bond in the amount of
$500. The bond shall be in a form approved by the Secretary of State and with
a surety company
approved by the Illinois Department of Insurance to transact
business in this State as surety, and shall be conditioned upon such
applicant's paying to the State of Illinois all money becoming
reason of the operation of the second division vehicle in this State,
together with all penalties and interest thereon.
Upon notice from the Secretary that the registrant has failed to pay the
excess mileage fees, the surety shall immediately pay the fees together with
any penalties and interest thereon in an amount not to exceed the limits of the
(b) Beginning January 1, 2016, upon the request of the
vehicle owner, a $10 surcharge shall be collected in addition
to the above fees for vehicles in the 12,000 lbs. and less mileage
weight plate category as described in subsection (a) to be
deposited into the Secretary of State Special License Plate
Fund. The $10 surcharge is to identify vehicles in the 12,000
lbs. and less mileage weight plate category as a covered farm
vehicle. The $10 surcharge is an annual flat fee that shall be
based on an applicant's new or existing registration year for
each vehicle in the 12,000 lbs. and less mileage weight plate
category. A designation as a covered farm vehicle under this
subsection (b) shall not alter a vehicle's registration as a
registration in the 12,000 lbs. or less mileage weight category.
The Secretary shall adopt any rules necessary to implement this
(Source: P.A. 101-32, eff. 6-28-19.)