Illinois 2023-2024 Regular Session

Illinois Senate Bill SB0159 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0159 Introduced 1/31/2023, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED: 65 ILCS 5/8-11-2.3 Amends the Illinois Municipal Code. Provides that all municipalities (currently, only municipalities in a county with a population of over 3,000,000 inhabitants) may impose a motor fuel tax. Effective immediately. LRB103 00006 AWJ 45006 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0159 Introduced 1/31/2023, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED: 65 ILCS 5/8-11-2.3 65 ILCS 5/8-11-2.3 Amends the Illinois Municipal Code. Provides that all municipalities (currently, only municipalities in a county with a population of over 3,000,000 inhabitants) may impose a motor fuel tax. Effective immediately. LRB103 00006 AWJ 45006 b LRB103 00006 AWJ 45006 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0159 Introduced 1/31/2023, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED:
3	3	65 ILCS 5/8-11-2.3 65 ILCS 5/8-11-2.3
4	4	65 ILCS 5/8-11-2.3
5	5	Amends the Illinois Municipal Code. Provides that all municipalities (currently, only municipalities in a county with a population of over 3,000,000 inhabitants) may impose a motor fuel tax. Effective immediately.
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8	8	A BILL FOR
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11	11	1 AN ACT concerning local government.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Illinois Municipal Code is amended by
15	15	5 changing Section 8-11-2.3 as follows:
16	16	6 (65 ILCS 5/8-11-2.3)
17	17	7 Sec. 8-11-2.3. Municipal Motor Fuel Tax Law.
18	18	8 Notwithstanding any other provision of law, in addition to any
19	19	9 other tax that may be imposed, a municipality in a county with
20	20	10 a population of over 3,000,000 inhabitants may also impose, by
21	21	11 ordinance, a tax upon all persons engaged in the municipality
22	22	12 in the business of selling motor fuel, as defined in the Motor
23	23	13 Fuel Tax Law, at retail for the operation of motor vehicles
24	24	14 upon public highways or for the operation of recreational
25	25	15 watercraft upon waterways. The tax may be imposed, in one cent
26	26	16 increments, at a rate not to exceed $0.03 per gallon of motor
27	27	17 fuel sold at retail within the municipality for the purpose of
28	28	18 use or consumption and not for the purpose of resale. The tax
29	29	19 may not be imposed under this Section on aviation fuel, as
30	30	20 defined in Section 3 of the Retailers' Occupation Tax Act.
31	31	21 Persons subject to any tax imposed under the authority
32	32	22 granted in this Section may reimburse themselves for their
33	33	23 seller's tax liability hereunder by separately stating that
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0159 Introduced 1/31/2023, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED:
38	38	65 ILCS 5/8-11-2.3 65 ILCS 5/8-11-2.3
39	39	65 ILCS 5/8-11-2.3
40	40	Amends the Illinois Municipal Code. Provides that all municipalities (currently, only municipalities in a county with a population of over 3,000,000 inhabitants) may impose a motor fuel tax. Effective immediately.
41	41	LRB103 00006 AWJ 45006 b LRB103 00006 AWJ 45006 b
42	42	LRB103 00006 AWJ 45006 b
43	43	A BILL FOR
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49	49	65 ILCS 5/8-11-2.3
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68	68	1 tax as an additional charge, which charge may be stated in
69	69	2 combination, in a single amount, with State tax which sellers
70	70	3 are required to collect under the Use Tax Act, pursuant to such
71	71	4 bracket schedules as the Department may prescribe.
72	72	5 A tax imposed pursuant to this Section, and all civil
73	73	6 penalties that may be assessed as an incident thereof, shall
74	74	7 be administered, collected, and enforced by the Department of
75	75	8 Revenue in the same manner as the tax imposed under the
76	76	9 Retailers' Occupation Tax Act, as now or hereafter amended,
77	77	10 insofar as may be practicable; except that in the event of a
78	78	11 conflict with the provisions of this Section, this Section
79	79	12 shall control. The Department of Revenue shall have full power
80	80	13 to: administer and enforce this Section; collect all taxes and
81	81	14 penalties due hereunder; dispose of taxes and penalties so
82	82	15 collected in the manner hereinafter provided; and determine
83	83	16 all rights to credit memoranda arising on account of the
84	84	17 erroneous payment of tax or penalty hereunder.
85	85	18 Whenever the Department determines that a refund shall be
86	86	19 made under this Section to a claimant instead of issuing a
87	87	20 credit memorandum, the Department shall notify the State
88	88	21 Comptroller, who shall cause the order to be drawn for the
89	89	22 amount specified, and to the person named, in the notification
90	90	23 from the Department. The refund shall be paid by the State
91	91	24 Treasurer out of the Municipal Motor Fuel Tax Fund.
92	92	25 The Department shall immediately pay over to the State
93	93	26 Treasurer, ex officio, as trustee, all taxes and penalties
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104	104	1 collected under this Section. Those taxes and penalties shall
105	105	2 be deposited into the Municipal Motor Fuel Tax Fund, a trust
106	106	3 fund created in the State treasury. Moneys in the Municipal
107	107	4 Motor Fuel Tax Fund shall be used to make payments to
108	108	5 municipalities and for the payment of refunds under this
109	109	6 Section.
110	110	7 On or before the 25th day of each calendar month, the
111	111	8 Department shall prepare and certify to the State Comptroller
112	112	9 the disbursement of stated sums of money to named
113	113	10 municipalities for which taxpayers have paid taxes or
114	114	11 penalties hereunder to the Department during the second
115	115	12 preceding calendar month. The amount to be paid to each
116	116	13 municipality shall be the amount (not including credit
117	117	14 memoranda) collected under this Section from retailers within
118	118	15 the municipality during the second preceding calendar month by
119	119	16 the Department, plus an amount the Department determines is
120	120	17 necessary to offset amounts that were erroneously paid to a
121	121	18 different municipality, and not including an amount equal to
122	122	19 the amount of refunds made during the second preceding
123	123	20 calendar month by the Department on behalf of the
124	124	21 municipality, and not including any amount that the Department
125	125	22 determines is necessary to offset any amounts that were
126	126	23 payable to a different municipality but were erroneously paid
127	127	24 to the municipality, less 1.5% of the remainder, which the
128	128	25 Department shall transfer into the Tax Compliance and
129	129	26 Administration Fund. The Department, at the time of each
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140	140	1 monthly disbursement, shall prepare and certify to the State
141	141	2 Comptroller the amount to be transferred into the Tax
142	142	3 Compliance and Administration Fund under this Section. Within
143	143	4 10 days after receipt by the Comptroller of the disbursement
144	144	5 certification to the municipalities and the Tax Compliance and
145	145	6 Administration Fund provided for in this Section to be given
146	146	7 to the Comptroller by the Department, the Comptroller shall
147	147	8 cause the orders to be drawn for the respective amounts in
148	148	9 accordance with the directions contained in the certification.
149	149	10 Nothing in this Section shall be construed to authorize a
150	150	11 municipality to impose a tax upon the privilege of engaging in
151	151	12 any business which under the Constitution of the United States
152	152	13 may not be made the subject of taxation by this State.
153	153	14 An ordinance or resolution imposing or discontinuing the
154	154	15 tax under this Section or effecting a change in the rate
155	155	16 thereof shall either: (i) be adopted and a certified copy
156	156	17 thereof filed with the Department on or before the first day of
157	157	18 April, whereupon the Department shall proceed to administer
158	158	19 and enforce this Section as of the first day of July next
159	159	20 following the adoption and filing; or (ii) be adopted and a
160	160	21 certified copy thereof filed with the Department on or before
161	161	22 the first day of October, whereupon the Department shall
162	162	23 proceed to administer and enforce this Section as of the first
163	163	24 day of January next following the adoption and filing.
164	164	25 An ordinance adopted in accordance with the provisions of
165	165	26 this Section in effect before the effective date of this
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176	176	1 amendatory Act of the 101st General Assembly shall be deemed
177	177	2 to impose the tax in accordance with the provisions of this
178	178	3 Section as amended by this amendatory Act of the 101st General
179	179	4 Assembly and shall be administered by the Department of
180	180	5 Revenue in accordance with the provisions of this Section as
181	181	6 amended by this amendatory Act of the 101st General Assembly;
182	182	7 provided that, on or before October 1, 2020, the municipality
183	183	8 adopts and files a certified copy of a superseding ordinance
184	184	9 that imposes the tax in accordance with the provisions of this
185	185	10 Section as amended by this amendatory Act of the 101st General
186	186	11 Assembly. If a superseding ordinance is not so adopted and
187	187	12 filed, then the tax imposed in accordance with the provisions
188	188	13 of this Section in effect before the effective date of this
189	189	14 amendatory Act of the 101st General Assembly shall be
190	190	15 discontinued on January 1, 2021.
191	191	16 This Section shall be known and may be cited as the
192	192	17 Municipal Motor Fuel Tax Law.
193	193	18 (Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19.)
194	194	19 Section 99. Effective date. This Act takes effect upon
195	195	20 becoming law.
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