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
| |||||||
| |||||||
| |||||||
| 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 adding | ||||||
| 5 | Section 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 | ||||||
| 8 | provision of law, in addition to any other tax that may be | ||||||
| 9 | imposed, if a municipality adopts a responsible bid ordinance | ||||||
| 10 | that is approved by the Department of Transportation, then the | ||||||
| 11 | municipality may also impose, by ordinance, a tax on motor fuel | ||||||
| 12 | at a rate not to exceed $0.03 per gallon. Upon approval, the | ||||||
| 13 | Department of Transportation shall certify the responsible bid | ||||||
| 14 | ordinance to the Department of Revenue. The Department of | ||||||
| 15 | Revenue shall proceed to administer and enforce the motor fuel | ||||||
| 16 | tax as of the first day of January next following the adoption | ||||||
| 17 | of the motor fuel tax ordinance. The Department of | ||||||
| 18 | Transportation shall adopt rules for the approval of | ||||||
| 19 | responsible bid ordinances. The Department of Revenue shall | ||||||
| 20 | adopt rules for the implementation and administration of the | ||||||
| 21 | motor fuel tax. | ||||||
| 22 | A license that is issued to a distributor or a receiver | ||||||
| 23 | under the Motor Fuel Tax Law shall permit that distributor or | ||||||
| |||||||
| |||||||
| 1 | receiver to act as a distributor or receiver, as applicable, | ||||||
| 2 | under this Section. The provisions of Sections 2b, 2d, 6, 6a, | ||||||
| 3 | 12, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor | ||||||
| 4 | Fuel Tax Law that are not inconsistent with this Section shall | ||||||
| 5 | apply as far as practicable to the subject matter of this | ||||||
| 6 | Section to the same extent as if those provisions were included | ||||||
| 7 | in this Section. | ||||||
| 8 | The Department shall immediately pay over to the State | ||||||
| 9 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
| 10 | collected under this Section. Those taxes and penalties shall | ||||||
| 11 | be deposited into the Municipal Motor Fuel Tax Fund, a trust | ||||||
| 12 | fund created in the State treasury. Moneys in the Municipal | ||||||
| 13 | Motor Fuel Tax Fund shall be used to make payments to | ||||||
| 14 | municipalities and for the payment of refunds under this | ||||||
| 15 | Section. The amount to be paid to each municipality shall be | ||||||
| 16 | the amount (not including credit memoranda) collected by the | ||||||
| 17 | Department from the tax imposed by that municipality under this | ||||||
| 18 | Section during the second preceding calendar month, plus an | ||||||
| 19 | amount the Department determines is necessary to offset any | ||||||
| 20 | amounts that were erroneously paid to a different municipality, | ||||||
| 21 | and not including an amount equal to the amount of refunds made | ||||||
| 22 | during the second preceding calendar month by the Department on | ||||||
| 23 | behalf of the municipality, and not including any amount that | ||||||
| 24 | the Department determines is necessary to offset any amounts | ||||||
| 25 | that were payable to a different municipality but were | ||||||
| 26 | erroneously paid to the municipality, less 1.5% of the | ||||||
| |||||||
| |||||||
| 1 | remainder, which the Department shall transfer into the Tax | ||||||
| 2 | Compliance and Administration Fund. The Department, at the time | ||||||
| 3 | of each monthly disbursement, shall prepare and certify to the | ||||||
| 4 | State Comptroller the amount to be transferred into the Tax | ||||||
| 5 | Compliance and Administration Fund under this Section. Within | ||||||
| 6 | 10 days after receipt by the Comptroller of the disbursement | ||||||
| 7 | certification to the municipalities and the Tax Compliance and | ||||||
| 8 | Administration Fund provided for in this Section to be given to | ||||||
| 9 | the Comptroller by the Department, the Comptroller shall cause | ||||||
| 10 | the orders to be drawn for the respective amounts in accordance | ||||||
| 11 | with the directions contained in the certification.
| ||||||
| 12 | Section 99. Effective date. This Act takes effect January | ||||||
| 13 | 1, 2020.
| ||||||
