Bill Text: IL HB2804 | 2019-2020 | 101st General Assembly | Introduced
Bill Title: Amends the Illinois Municipal Code. Provides that a municipality may, by ordinance, impose a tax on motor fuel in one cent per gallon increments, but not to exceed $0.05 per gallon total (currently, a municipality of over 100,000 inhabitants may impose such a tax, but only upon referendum approval and only at the rate of one cent per gallon). Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-29 - Rule 19(a) / Re-referred to Rules Committee [HB2804 Detail]
Download: Illinois-2019-HB2804-Introduced.html
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
1 | AN ACT concerning local government.
| ||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||
4 | Section 5. The Illinois Municipal Code is amended by | ||||||||||||||||||||||||
5 | changing Section 8-11-15 as follows:
| ||||||||||||||||||||||||
6 | (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
| ||||||||||||||||||||||||
7 | Sec. 8-11-15. Motor fuel tax. | ||||||||||||||||||||||||
8 | (a) The corporate authorities of a municipality of over
| ||||||||||||||||||||||||
9 | 100,000 inhabitants may, by ordinance upon approval of the | ||||||||||||||||||||||||
10 | electors of the municipality
pursuant to subsection (b) , impose | ||||||||||||||||||||||||
11 | a tax of one cent per gallon on motor
fuel sold at retail | ||||||||||||||||||||||||
12 | within such municipality.
The tax shall be imposed in one cent | ||||||||||||||||||||||||
13 | per gallon increments, but not to exceed $0.05 per gallon | ||||||||||||||||||||||||
14 | total. A tax imposed pursuant to this Section shall be paid in | ||||||||||||||||||||||||
15 | addition to any
other taxes on such motor fuel.
| ||||||||||||||||||||||||
16 | (b) (Blank). The corporate authorities of the municipality | ||||||||||||||||||||||||
17 | may by resolution call
for the submission to the electors of | ||||||||||||||||||||||||
18 | the municipality of the question of
whether the municipality | ||||||||||||||||||||||||
19 | shall impose such tax. Such question shall be
certified by the | ||||||||||||||||||||||||
20 | municipal clerk to the election authority in accordance
with | ||||||||||||||||||||||||
21 | Section 28-5 of The Election Code. The
question shall be in | ||||||||||||||||||||||||
22 | substantially the following form:
| ||||||||||||||||||||||||
23 |
|
| |||||||
| |||||||
1 | Shall the city (village or
| ||||||
2 | incorporated town) of ....... YES
| ||||||
3 | impose a tax of one cent per
| ||||||
4 | gallon on motor fuel sold at NO
| ||||||
5 | retail within its boundaries?
| ||||||
6 |
| ||||||
7 | If a majority of the electors in the municipality voting | ||||||
8 | upon the
question vote in the affirmative, such tax shall be | ||||||
9 | imposed.
| ||||||
10 | (c) The purchaser of the motor fuel shall be liable for | ||||||
11 | payment of a tax
imposed pursuant to this Section. This Section | ||||||
12 | shall not be construed to
impose a tax on the occupation of | ||||||
13 | persons engaged in the sale of motor fuel.
| ||||||
14 | If a municipality imposes a tax on motor fuel pursuant to | ||||||
15 | this Section,
it shall be the duty of any person engaged in the | ||||||
16 | retail sale of
motor fuel within such municipality to collect | ||||||
17 | such tax from the purchaser
at the same time he collects the | ||||||
18 | purchase price of the motor fuel and to
pay over such tax to | ||||||
19 | the municipality as prescribed by the ordinance of the
| ||||||
20 | municipality imposing such tax.
| ||||||
21 | (d) For purposes of this Section, "motor fuel" shall have | ||||||
22 | the same
meaning as provided in the "Motor Fuel Tax Law".
| ||||||
23 | (Source: P.A. 84-1099 .)
| ||||||
24 | Section 99. Effective date. This Act takes effect upon | ||||||
25 | becoming law.
|