Bill Text: IL HB0102 | 2019-2020 | 101st General Assembly | Engrossed


Bill Title: Amends the Illinois Municipal Code. Provides that, in addition to any other tax that may be imposed, if a municipality adopts a responsible bid ordinance that is approved by the Department of Transportation, then the municipality may also impose a tax on motor fuel at a rate not to exceed $0.03 per gallon. Effective January 1, 2020.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-04-12 - House Floor Amendment No. 2 Rule 19(c) / Re-referred to Rules Committee [HB0102 Detail]

Download: Illinois-2019-HB0102-Engrossed.html



HB0102 EngrossedLRB101 02984 AWJ 47992 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 Illinois Municipal Code is amended by adding
5Section 8-11-2.3 as follows:
6 (65 ILCS 5/8-11-2.3 new)
7 Sec. 8-11-2.3. Motor fuel tax. Notwithstanding any other
8provision of law, in addition to any other tax that may be
9imposed, if a municipality adopts a responsible bid ordinance
10that is approved by the Department of Transportation, then the
11municipality may also impose, by ordinance, a tax on motor fuel
12at a rate not to exceed $0.03 per gallon. Upon approval, the
13Department of Transportation shall certify the responsible bid
14ordinance to the Department of Revenue. The Department of
15Revenue shall proceed to administer and enforce the motor fuel
16tax as of the first day of January next following the adoption
17of the motor fuel tax ordinance. The Department of
18Transportation shall adopt rules for the approval of
19responsible bid ordinances. The Department of Revenue shall
20adopt rules for the implementation and administration of the
21motor fuel tax.
22 A license that is issued to a distributor or a receiver
23under the Motor Fuel Tax Law shall permit that distributor or

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1receiver to act as a distributor or receiver, as applicable,
2under this Section. The provisions of Sections 2b, 2d, 6, 6a,
312, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor
4Fuel Tax Law that are not inconsistent with this Section shall
5apply as far as practicable to the subject matter of this
6Section to the same extent as if those provisions were included
7in this Section.
8 The Department shall immediately pay over to the State
9Treasurer, ex officio, as trustee, all taxes and penalties
10collected under this Section. Those taxes and penalties shall
11be deposited into the Municipal Motor Fuel Tax Fund, a trust
12fund created in the State treasury. Moneys in the Municipal
13Motor Fuel Tax Fund shall be used to make payments to
14municipalities and for the payment of refunds under this
15Section. The amount to be paid to each municipality shall be
16the amount (not including credit memoranda) collected by the
17Department from the tax imposed by that municipality under this
18Section during the second preceding calendar month, plus an
19amount the Department determines is necessary to offset any
20amounts that were erroneously paid to a different municipality,
21and not including an amount equal to the amount of refunds made
22during the second preceding calendar month by the Department on
23behalf of the municipality, and not including any amount that
24the Department determines is necessary to offset any amounts
25that were payable to a different municipality but were
26erroneously paid to the municipality, less 1.5% of the

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1remainder, which the Department shall transfer into the Tax
2Compliance and Administration Fund. The Department, at the time
3of each monthly disbursement, shall prepare and certify to the
4State Comptroller the amount to be transferred into the Tax
5Compliance and Administration Fund under this Section. Within
610 days after receipt by the Comptroller of the disbursement
7certification to the municipalities and the Tax Compliance and
8Administration Fund provided for in this Section to be given to
9the Comptroller by the Department, the Comptroller shall cause
10the orders to be drawn for the respective amounts in accordance
11with the directions contained in the certification.
12 Section 99. Effective date. This Act takes effect January
131, 2020.
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