Illinois 2025-2026 Regular Session

Illinois House Bill HB1601 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1601 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED: 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 Amends the County Motor Fuel Tax Law in the Counties Code. Provides that any county (currently, DuPage, Kane, Lake, Will, and McHenry counties only) may impose a tax upon all persons engaged in the business of selling motor fuel. Provides that, in addition to other uses currently allowed by law, the proceeds from the tax shall be used for the purpose of maintaining and constructing essential transportation-related infrastructure. LRB104 07522 RTM 17566 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1601 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED: 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 Amends the County Motor Fuel Tax Law in the Counties Code. Provides that any county (currently, DuPage, Kane, Lake, Will, and McHenry counties only) may impose a tax upon all persons engaged in the business of selling motor fuel. Provides that, in addition to other uses currently allowed by law, the proceeds from the tax shall be used for the purpose of maintaining and constructing essential transportation-related infrastructure. LRB104 07522 RTM 17566 b LRB104 07522 RTM 17566 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1601 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED:
3	3	55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
4	4	55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
5	5	Amends the County Motor Fuel Tax Law in the Counties Code. Provides that any county (currently, DuPage, Kane, Lake, Will, and McHenry counties only) may impose a tax upon all persons engaged in the business of selling motor fuel. Provides that, in addition to other uses currently allowed by law, the proceeds from the tax shall be used for the purpose of maintaining and constructing essential transportation-related infrastructure.
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8	8	A BILL FOR
9	9	HB1601LRB104 07522 RTM 17566 b HB1601 LRB104 07522 RTM 17566 b
10	10	HB1601 LRB104 07522 RTM 17566 b
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 Counties Code is amended by changing
15	15	5 Section 5-1035.1 as follows:
16	16	6 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
17	17	7 Sec. 5-1035.1. County Motor Fuel Tax Law.
18	18	8 (a) The county board of any county the counties of DuPage,
19	19	9 Kane, Lake, Will, and McHenry may, by an ordinance or
20	20	10 resolution adopted by an affirmative vote of a majority of the
21	21	11 members elected or appointed to the county board, impose a tax
22	22	12 upon all persons engaged in the county in the business of
23	23	13 selling motor fuel, as now or hereafter defined in the Motor
24	24	14 Fuel Tax Law, at retail for the operation of motor vehicles
25	25	15 upon public highways or for the operation of recreational
26	26	16 watercraft upon waterways. The collection of a tax under this
27	27	17 Section based on gallonage of gasoline used for the propulsion
28	28	18 of any aircraft is prohibited, and the collection of a tax
29	29	19 based on gallonage of special fuel used for the propulsion of
30	30	20 any aircraft is prohibited on and after December 1, 2019. The
31	31	21 county Kane County may exempt diesel fuel from the tax imposed
32	32	22 pursuant to this Section. The initial tax rate may not be less
33	33	23 than 4 cents per gallon of motor fuel sold at retail within the
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1601 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED:
38	38	55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1 55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
39	39	55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
40	40	Amends the County Motor Fuel Tax Law in the Counties Code. Provides that any county (currently, DuPage, Kane, Lake, Will, and McHenry counties only) may impose a tax upon all persons engaged in the business of selling motor fuel. Provides that, in addition to other uses currently allowed by law, the proceeds from the tax shall be used for the purpose of maintaining and constructing essential transportation-related infrastructure.
41	41	LRB104 07522 RTM 17566 b LRB104 07522 RTM 17566 b
42	42	LRB104 07522 RTM 17566 b
43	43	A BILL FOR
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49	49	55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
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68	68	1 county for the purpose of use or consumption and not for the
69	69	2 purpose of resale and may not exceed 8 cents per gallon of
70	70	3 motor fuel sold at retail within the county for the purpose of
71	71	4 use or consumption and not for the purpose of resale. The
72	72	5 proceeds from the tax shall be used by the county solely for
73	73	6 the purposes of operating, constructing, and improving public
74	74	7 highways, waterways, shared-use paths for nonvehicular public
75	75	8 travel, sidewalks, and bike paths, and acquiring real property
76	76	9 and rights-of-way for public highways, waterways, shared-use
77	77	10 paths for nonvehicular public travel, sidewalks, and bike
78	78	11 paths within the county imposing the tax, and maintaining and
79	79	12 constructing essential transportation-related infrastructure.
80	80	13 (a-5) By June 1, 2020, and by June 1 of each year
81	81	14 thereafter, the Department of Revenue shall determine an
82	82	15 annual rate increase to take effect on July 1 of that calendar
83	83	16 year and continue through June 30 of the next calendar year.
84	84	17 Not later than June 1 of each year, the Department of Revenue
85	85	18 shall publish on its website the rate that will take effect on
86	86	19 July 1 of that calendar year. The rate shall be equal to the
87	87	20 rate in effect increased by an amount equal to the percentage
88	88	21 increase, if any, in the Consumer Price Index for All Urban
89	89	22 Consumers for all items, published by the United States
90	90	23 Department of Labor for the 12 months ending in March of each
91	91	24 year. The rate shall be rounded to the nearest one-tenth of one
92	92	25 cent. Each new rate may not exceed the rate in effect on June
93	93	26 30 of the previous year plus one cent.
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104	104	1 (b) A tax imposed pursuant to this Section, and all civil
105	105	2 penalties that may be assessed as an incident thereof, shall
106	106	3 be administered, collected, and enforced by the Illinois
107	107	4 Department of Revenue in the same manner as the tax imposed
108	108	5 under the Retailers' Occupation Tax Act, as now or hereafter
109	109	6 amended, insofar as may be practicable; except that in the
110	110	7 event of a conflict with the provisions of this Section, this
111	111	8 Section shall control. The Department of Revenue shall have
112	112	9 full power: to administer and enforce this Section; to collect
113	113	10 all taxes and penalties due hereunder; to dispose of taxes and
114	114	11 penalties so collected in the manner hereinafter provided; and
115	115	12 to determine all rights to credit memoranda arising on account
116	116	13 of the erroneous payment of tax or penalty hereunder.
117	117	14 (b-5) Persons subject to any tax imposed under the
118	118	15 authority granted in this Section may reimburse themselves for
119	119	16 their seller's tax liability hereunder by separately stating
120	120	17 that tax as an additional charge, which charge may be stated in
121	121	18 combination, in a single amount, with State tax which sellers
122	122	19 are required to collect under the Use Tax Act, pursuant to such
123	123	20 bracket schedules as the Department may prescribe.
124	124	21 (c) Whenever the Department determines that a refund shall
125	125	22 be made under this Section to a claimant instead of issuing a
126	126	23 credit memorandum, the Department shall notify the State
127	127	24 Comptroller, who shall cause the order to be drawn for the
128	128	25 amount specified, and to the person named, in the notification
129	129	26 from the Department. The refund shall be paid by the State
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140	140	1 Treasurer out of the County Option Motor Fuel Tax Fund.
141	141	2 (d) The Department shall forthwith pay over to the State
142	142	3 Treasurer, ex officio, as trustee, all taxes and penalties
143	143	4 collected hereunder, which shall be deposited into the County
144	144	5 Option Motor Fuel Tax Fund, a special fund in the State
145	145	6 Treasury which is hereby created. On or before the 25th day of
146	146	7 each calendar month, the Department shall prepare and certify
147	147	8 to the State Comptroller the disbursement of stated sums of
148	148	9 money to named counties for which taxpayers have paid taxes or
149	149	10 penalties hereunder to the Department during the second
150	150	11 preceding calendar month. The amount to be paid to each county
151	151	12 shall be the amount (not including credit memoranda) collected
152	152	13 hereunder from retailers within the county during the second
153	153	14 preceding calendar month by the Department, but not including
154	154	15 an amount equal to the amount of refunds made during the second
155	155	16 preceding calendar month by the Department on behalf of the
156	156	17 county; less 2% of the balance, which sum shall be retained by
157	157	18 the State Treasurer to cover the costs incurred by the
158	158	19 Department in administering and enforcing the provisions of
159	159	20 this Section. The Department, at the time of each monthly
160	160	21 disbursement to the counties, shall prepare and certify to the
161	161	22 Comptroller the amount so retained by the State Treasurer,
162	162	23 which shall be transferred into the Tax Compliance and
163	163	24 Administration Fund.
164	164	25 (e) Nothing in this Section shall be construed to
165	165	26 authorize a county to impose a tax upon the privilege of
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176	176	1 engaging in any business which under the Constitution of the
177	177	2 United States may not be made the subject of taxation by this
178	178	3 State.
179	179	4 (f) Until January 1, 2020, an ordinance or resolution
180	180	5 imposing a tax hereunder or effecting a change in the rate
181	181	6 thereof shall be effective on the first day of the second
182	182	7 calendar month next following the month in which the ordinance
183	183	8 or resolution is adopted and a certified copy thereof is filed
184	184	9 with the Department of Revenue, whereupon the Department of
185	185	10 Revenue shall proceed to administer and enforce this Section
186	186	11 on behalf of the county as of the effective date of the
187	187	12 ordinance or resolution.
188	188	13 On and after January 1, 2020, an ordinance or resolution
189	189	14 imposing or discontinuing the tax hereunder or effecting a
190	190	15 change in the rate thereof shall either: (i) be adopted and a
191	191	16 certified copy thereof filed with the Department on or before
192	192	17 the first day of April, whereupon the Department shall proceed
193	193	18 to administer and enforce this Section as of the first day of
194	194	19 July next following the adoption and filing; or (ii) be
195	195	20 adopted and a certified copy thereof filed with the Department
196	196	21 on or before the first day of October, whereupon the
197	197	22 Department shall proceed to administer and enforce this
198	198	23 Section as of the first day of January next following the
199	199	24 adoption and filing.
200	200	25 (g) This Section shall be known and may be cited as the
201	201	26 County Motor Fuel Tax Law.
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