Illinois 2025-2026 Regular Session

Illinois House Bill HB2613 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 HB2613 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED: 35 ILCS 505/2 from Ch. 120, par. 41835 ILCS 505/8 from Ch. 120, par. 42465 ILCS 5/8-11-2.3 Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2025, the rate of tax shall be $0.19 per gallon (currently, 39.2 cents per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2025. Preempts the exercise of home rule powers. Effective immediately. LRB104 10796 HLH 20877 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2613 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED: 35 ILCS 505/2 from Ch. 120, par. 41835 ILCS 505/8 from Ch. 120, par. 42465 ILCS 5/8-11-2.3 35 ILCS 505/2 from Ch. 120, par. 418 35 ILCS 505/8 from Ch. 120, par. 424 65 ILCS 5/8-11-2.3 Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2025, the rate of tax shall be $0.19 per gallon (currently, 39.2 cents per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2025. Preempts the exercise of home rule powers. Effective immediately. LRB104 10796 HLH 20877 b LRB104 10796 HLH 20877 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2613 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 505/2 from Ch. 120, par. 41835 ILCS 505/8 from Ch. 120, par. 42465 ILCS 5/8-11-2.3 35 ILCS 505/2 from Ch. 120, par. 418 35 ILCS 505/8 from Ch. 120, par. 424 65 ILCS 5/8-11-2.3
4	4	35 ILCS 505/2 from Ch. 120, par. 418
5	5	35 ILCS 505/8 from Ch. 120, par. 424
6	6	65 ILCS 5/8-11-2.3
7	7	Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2025, the rate of tax shall be $0.19 per gallon (currently, 39.2 cents per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2025. Preempts the exercise of home rule powers. Effective immediately.
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10	10	A BILL FOR
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13	13	1 AN ACT concerning revenue.
14	14	2 Be it enacted by the People of the State of Illinois,
15	15	3 represented in the General Assembly:
16	16	4 Section 5. The Motor Fuel Tax Law is amended by changing
17	17	5 Sections 2 and 8 as follows:
18	18	6 (35 ILCS 505/2) (from Ch. 120, par. 418)
19	19	7 Sec. 2. A tax is imposed on the privilege of operating
20	20	8 motor vehicles upon the public highways and recreational-type
21	21	9 watercraft upon the waters of this State.
22	22	10 (a) Prior to August 1, 1989, the tax is imposed at the rate
23	23	11 of 13 cents per gallon on all motor fuel used in motor vehicles
24	24	12 operating on the public highways and recreational type
25	25	13 watercraft operating upon the waters of this State. Beginning
26	26	14 on August 1, 1989 and until January 1, 1990, the rate of the
27	27	15 tax imposed in this paragraph shall be 16 cents per gallon.
28	28	16 Beginning January 1, 1990 and until July 1, 2019, the rate of
29	29	17 tax imposed in this paragraph, including the tax on compressed
30	30	18 natural gas, shall be 19 cents per gallon. Beginning July 1,
31	31	19 2019 and until July 1, 2020, the rate of tax imposed in this
32	32	20 paragraph shall be 38 cents per gallon. Beginning July 1, 2020
33	33	21 and until July 1, 2021, the rate of tax imposed in this
34	34	22 paragraph shall be 38.7 cents per gallon. Beginning July 1,
35	35	23 2021 and until January 1, 2023, the rate of tax imposed in this
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39	39	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2613 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED:
40	40	35 ILCS 505/2 from Ch. 120, par. 41835 ILCS 505/8 from Ch. 120, par. 42465 ILCS 5/8-11-2.3 35 ILCS 505/2 from Ch. 120, par. 418 35 ILCS 505/8 from Ch. 120, par. 424 65 ILCS 5/8-11-2.3
41	41	35 ILCS 505/2 from Ch. 120, par. 418
42	42	35 ILCS 505/8 from Ch. 120, par. 424
43	43	65 ILCS 5/8-11-2.3
44	44	Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2025, the rate of tax shall be $0.19 per gallon (currently, 39.2 cents per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2025. Preempts the exercise of home rule powers. Effective immediately.
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47	47	A BILL FOR
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53	53	35 ILCS 505/2 from Ch. 120, par. 418
54	54	35 ILCS 505/8 from Ch. 120, par. 424
55	55	65 ILCS 5/8-11-2.3
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74	74	1 paragraph shall be 39.2 cents per gallon. On January 1, 2023
75	75	2 and until July 1, 2025, the rate of tax imposed in this
76	76	3 paragraph shall be increased by an amount equal to the
77	77	4 percentage increase, if any, in the Consumer Price Index for
78	78	5 the 12 months ending in September of 2022. Beginning on July 1,
79	79	6 2025, the rate of tax imposed in this paragraph, including the
80	80	7 tax on compressed natural gas, shall be $0.19 per gallon. On
81	81	8 July 1, 2023, and on July 1 of each subsequent year, the rate
82	82	9 of tax imposed in this paragraph shall be increased by an
83	83	10 amount equal to the percentage increase, if any, in the
84	84	11 Consumer Price Index for the 12 months ending in March of the
85	85	12 year in which the increase takes place. The percentage
86	86	13 increase in the Consumer Price Index shall be calculated as
87	87	14 follows: (1) calculate the average Consumer Price Index for
88	88	15 the full 12 months ending in March of the year in which the
89	89	16 increase takes place; (2) calculate the average Consumer Price
90	90	17 Index for the full 12 months ending in March of the year
91	91	18 immediately preceding the year in which the increase takes
92	92	19 place; (3) calculate the percentage increase, if any, in the
93	93	20 current-year average determined under item (1) over the
94	94	21 preceding-year average determined under item (2). The rate
95	95	22 shall be rounded to the nearest one-tenth of one cent.
96	96	23 (a-5) Beginning on July 1, 2022 and through December 31,
97	97	24 2022, each retailer of motor fuel shall cause the following
98	98	25 notice to be posted in a prominently visible place on each
99	99	26 retail dispensing device that is used to dispense motor fuel
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110	110	1 in the State of Illinois: "As of July 1, 2022, the State of
111	111	2 Illinois has suspended the inflation adjustment to the motor
112	112	3 fuel tax through December 31, 2022. The price on this pump
113	113	4 should reflect the suspension of the tax increase." The notice
114	114	5 shall be printed in bold print on a sign that is no smaller
115	115	6 than 4 inches by 8 inches. The sign shall be clearly visible to
116	116	7 customers. Any retailer who fails to post or maintain a
117	117	8 required sign through December 31, 2022 is guilty of a petty
118	118	9 offense for which the fine shall be $500 per day per each
119	119	10 retail premises where a violation occurs.
120	120	11 (b) Until July 1, 2019 and beginning again on July 1, 2025,
121	121	12 the tax on the privilege of operating motor vehicles which use
122	122	13 diesel fuel, liquefied natural gas, or propane shall be the
123	123	14 rate according to paragraph (a) plus an additional 2 1/2 cents
124	124	15 per gallon. Beginning July 1, 2019 and until July 1, 2025, the
125	125	16 tax on the privilege of operating motor vehicles which use
126	126	17 diesel fuel, liquefied natural gas, or propane shall be the
127	127	18 rate according to subsection (a) plus an additional 7.5 cents
128	128	19 per gallon. "Diesel fuel" is defined as any product intended
129	129	20 for use or offered for sale as a fuel for engines in which the
130	130	21 fuel is injected into the combustion chamber and ignited by
131	131	22 pressure without electric spark.
132	132	23 (c) A tax is imposed upon the privilege of engaging in the
133	133	24 business of selling motor fuel as a retailer or reseller on all
134	134	25 motor fuel used in motor vehicles operating on the public
135	135	26 highways and recreational type watercraft operating upon the
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146	146	1 waters of this State: (1) at the rate of 3 cents per gallon on
147	147	2 motor fuel owned or possessed by such retailer or reseller at
148	148	3 12:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents
149	149	4 per gallon on motor fuel owned or possessed by such retailer or
150	150	5 reseller at 12:01 A.M. on January 1, 1990.
151	151	6 Retailers and resellers who are subject to this additional
152	152	7 tax shall be required to inventory such motor fuel and pay this
153	153	8 additional tax in a manner prescribed by the Department of
154	154	9 Revenue.
155	155	10 The tax imposed in this paragraph (c) shall be in addition
156	156	11 to all other taxes imposed by the State of Illinois or any unit
157	157	12 of local government in this State.
158	158	13 (d) Except as provided in Section 2a, the collection of a
159	159	14 tax based on gallonage of gasoline used for the propulsion of
160	160	15 any aircraft is prohibited on and after October 1, 1979, and
161	161	16 the collection of a tax based on gallonage of special fuel used
162	162	17 for the propulsion of any aircraft is prohibited on and after
163	163	18 December 1, 2019.
164	164	19 (e) The collection of a tax, based on gallonage of all
165	165	20 products commonly or commercially known or sold as 1-K
166	166	21 kerosene, regardless of its classification or uses, is
167	167	22 prohibited (i) on and after July 1, 1992 until December 31,
168	168	23 1999, except when the 1-K kerosene is either: (1) delivered
169	169	24 into bulk storage facilities of a bulk user, or (2) delivered
170	170	25 directly into the fuel supply tanks of motor vehicles and (ii)
171	171	26 on and after January 1, 2000. Beginning on January 1, 2000, the
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182	182	1 collection of a tax, based on gallonage of all products
183	183	2 commonly or commercially known or sold as 1-K kerosene,
184	184	3 regardless of its classification or uses, is prohibited except
185	185	4 when the 1-K kerosene is delivered directly into a storage
186	186	5 tank that is located at a facility that has withdrawal
187	187	6 facilities that are readily accessible to and are capable of
188	188	7 dispensing 1-K kerosene into the fuel supply tanks of motor
189	189	8 vehicles. For purposes of this subsection (e), a facility is
190	190	9 considered to have withdrawal facilities that are not "readily
191	191	10 accessible to and capable of dispensing 1-K kerosene into the
192	192	11 fuel supply tanks of motor vehicles" only if the 1-K kerosene
193	193	12 is delivered from: (i) a dispenser hose that is short enough so
194	194	13 that it will not reach the fuel supply tank of a motor vehicle
195	195	14 or (ii) a dispenser that is enclosed by a fence or other
196	196	15 physical barrier so that a vehicle cannot pull alongside the
197	197	16 dispenser to permit fueling.
198	198	17 Any person who sells or uses 1-K kerosene for use in motor
199	199	18 vehicles upon which the tax imposed by this Law has not been
200	200	19 paid shall be liable for any tax due on the sales or use of 1-K
201	201	20 kerosene.
202	202	21 As used in this Section, "Consumer Price Index" means the
203	203	22 index published by the Bureau of Labor Statistics of the
204	204	23 United States Department of Labor that measures the average
205	205	24 change in prices of goods and services purchased by all urban
206	206	25 consumers, United States city average, all items, 1982-84 =
207	207	26 100.
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218	218	1 (Source: P.A. 102-700, eff. 4-19-22; 103-995, eff. 8-9-24.)
219	219	2 (35 ILCS 505/8) (from Ch. 120, par. 424)
220	220	3 Sec. 8. Distribution of proceeds of tax. Except as
221	221	4 provided in subsection (a-1) of this Section, Section 8a,
222	222	5 subdivision (h)(1) of Section 12a, Section 13a.6, and items
223	223	6 13, 14, 15, and 16 of Section 15, all money received by the
224	224	7 Department under this Act, including payments made to the
225	225	8 Department by member jurisdictions participating in the
226	226	9 International Fuel Tax Agreement, shall be deposited into a
227	227	10 special fund in the State treasury, to be known as the Motor
228	228	11 Fuel Tax Fund, and shall be used as follows:
229	229	12 (a) 2 1/2 cents per gallon of the tax collected on special
230	230	13 fuel under paragraph (b) of Section 2 and Section 13a of this
231	231	14 Act shall be transferred to the State Construction Account
232	232	15 Fund in the State Treasury; the remainder of the tax collected
233	233	16 on special fuel under paragraph (b) of Section 2 and Section
234	234	17 13a of this Act shall be deposited into the Road Fund;
235	235	18 (a-1) Beginning on July 1, 2019 and until July 1, 2025, an
236	236	19 amount equal to the amount of tax collected under subsection
237	237	20 (a) of Section 2 and Section 13a as a result of the increase in
238	238	21 the tax rate under subsection (a) of Section 2 authorized by
239	239	22 Public Act 101-32 shall be deposited each month into the
240	240	23 Transportation Renewal Fund; provided, however, that the
241	241	24 amount that represents the part (b) portion of the rate under
242	242	25 Section 13a shall be deposited each month into the Motor Fuel
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253	253	1 Tax Fund and the Transportation Renewal Fund in the same
254	254	2 proportion as the amount collected under subsection (a) of
255	255	3 Section 2;
256	256	4 (b) $420,000 shall be transferred each month to the State
257	257	5 Boating Act Fund to be used by the Department of Natural
258	258	6 Resources for the purposes specified in Article X of the Boat
259	259	7 Registration and Safety Act;
260	260	8 (c) $3,500,000 shall be transferred each month to the
261	261	9 Grade Crossing Protection Fund to be used as follows: not less
262	262	10 than $12,000,000 each fiscal year shall be used for the
263	263	11 construction or reconstruction of rail highway grade
264	264	12 separation structures; $5,500,000 in fiscal year 2022 and each
265	265	13 fiscal year thereafter shall be transferred to the
266	266	14 Transportation Regulatory Fund and shall be used to pay the
267	267	15 cost of administration of the Illinois Commerce Commission's
268	268	16 railroad safety program in connection with its duties under
269	269	17 subsection (3) of Section 18c-7401 of the Illinois Vehicle
270	270	18 Code, with the remainder to be used by the Department of
271	271	19 Transportation upon order of the Illinois Commerce Commission,
272	272	20 to pay that part of the cost apportioned by such Commission to
273	273	21 the State to cover the interest of the public in the use of
274	274	22 highways, roads, streets, or pedestrian walkways in the county
275	275	23 highway system, township and district road system, or
276	276	24 municipal street system as defined in the Illinois Highway
277	277	25 Code, as the same may from time to time be amended, for
278	278	26 separation of grades, for installation, construction or
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289	289	1 reconstruction of crossing protection or reconstruction,
290	290	2 alteration, relocation including construction or improvement
291	291	3 of any existing highway necessary for access to property or
292	292	4 improvement of any grade crossing and grade crossing surface
293	293	5 including the necessary highway approaches thereto of any
294	294	6 railroad across the highway or public road, or for the
295	295	7 installation, construction, reconstruction, or maintenance of
296	296	8 safety treatments to deter trespassing or a pedestrian walkway
297	297	9 over or under a railroad right-of-way, as provided for in and
298	298	10 in accordance with Section 18c-7401 of the Illinois Vehicle
299	299	11 Code. The Commission may order up to $2,000,000 per year in
300	300	12 Grade Crossing Protection Fund moneys for the improvement of
301	301	13 grade crossing surfaces and up to $300,000 per year for the
302	302	14 maintenance and renewal of 4-quadrant gate vehicle detection
303	303	15 systems located at non-high speed rail grade crossings. In
304	304	16 entering orders for projects for which payments from the Grade
305	305	17 Crossing Protection Fund will be made, the Commission shall
306	306	18 account for expenditures authorized by the orders on a cash
307	307	19 rather than an accrual basis. For purposes of this requirement
308	308	20 an "accrual basis" assumes that the total cost of the project
309	309	21 is expended in the fiscal year in which the order is entered,
310	310	22 while a "cash basis" allocates the cost of the project among
311	311	23 fiscal years as expenditures are actually made. To meet the
312	312	24 requirements of this subsection, the Illinois Commerce
313	313	25 Commission shall develop annual and 5-year project plans of
314	314	26 rail crossing capital improvements that will be paid for with
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325	325	1 moneys from the Grade Crossing Protection Fund. The annual
326	326	2 project plan shall identify projects for the succeeding fiscal
327	327	3 year and the 5-year project plan shall identify projects for
328	328	4 the 5 directly succeeding fiscal years. The Commission shall
329	329	5 submit the annual and 5-year project plans for this Fund to the
330	330	6 Governor, the President of the Senate, the Senate Minority
331	331	7 Leader, the Speaker of the House of Representatives, and the
332	332	8 Minority Leader of the House of Representatives on the first
333	333	9 Wednesday in April of each year;
334	334	10 (d) of the amount remaining after allocations provided for
335	335	11 in subsections (a), (a-1), (b), and (c), a sufficient amount
336	336	12 shall be reserved to pay all of the following:
337	337	13 (1) the costs of the Department of Revenue in
338	338	14 administering this Act;
339	339	15 (2) the costs of the Department of Transportation in
340	340	16 performing its duties imposed by the Illinois Highway Code
341	341	17 for supervising the use of motor fuel tax funds
342	342	18 apportioned to municipalities, counties and road
343	343	19 districts;
344	344	20 (3) refunds provided for in Section 13, refunds for
345	345	21 overpayment of decal fees paid under Section 13a.4 of this
346	346	22 Act, and refunds provided for under the terms of the
347	347	23 International Fuel Tax Agreement referenced in Section
348	348	24 14a;
349	349	25 (4) from October 1, 1985 until June 30, 1994, the
350	350	26 administration of the Vehicle Emissions Inspection Law,
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361	361	1 which amount shall be certified monthly by the
362	362	2 Environmental Protection Agency to the State Comptroller
363	363	3 and shall promptly be transferred by the State Comptroller
364	364	4 and Treasurer from the Motor Fuel Tax Fund to the Vehicle
365	365	5 Inspection Fund, and for the period July 1, 1994 through
366	366	6 June 30, 2000, one-twelfth of $25,000,000 each month, for
367	367	7 the period July 1, 2000 through June 30, 2003, one-twelfth
368	368	8 of $30,000,000 each month, and $15,000,000 on July 1,
369	369	9 2003, and $15,000,000 on January 1, 2004, and $15,000,000
370	370	10 on each July 1 and October 1, or as soon thereafter as may
371	371	11 be practical, during the period July 1, 2004 through June
372	372	12 30, 2012, and $30,000,000 on June 1, 2013, or as soon
373	373	13 thereafter as may be practical, and $15,000,000 on July 1
374	374	14 and October 1, or as soon thereafter as may be practical,
375	375	15 during the period of July 1, 2013 through June 30, 2015,
376	376	16 for the administration of the Vehicle Emissions Inspection
377	377	17 Law of 2005, to be transferred by the State Comptroller
378	378	18 and Treasurer from the Motor Fuel Tax Fund into the
379	379	19 Vehicle Inspection Fund;
380	380	20 (4.5) beginning on July 1, 2019, the costs of the
381	381	21 Environmental Protection Agency for the administration of
382	382	22 the Vehicle Emissions Inspection Law of 2005 shall be
383	383	23 paid, subject to appropriation, from the Motor Fuel Tax
384	384	24 Fund into the Vehicle Inspection Fund; beginning in 2019,
385	385	25 no later than December 31 of each year, or as soon
386	386	26 thereafter as practical, the State Comptroller shall
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397	397	1 direct and the State Treasurer shall transfer from the
398	398	2 Vehicle Inspection Fund to the Motor Fuel Tax Fund any
399	399	3 balance remaining in the Vehicle Inspection Fund in excess
400	400	4 of $2,000,000;
401	401	5 (5) amounts ordered paid by the Court of Claims; and
402	402	6 (6) payment of motor fuel use taxes due to member
403	403	7 jurisdictions under the terms of the International Fuel
404	404	8 Tax Agreement. The Department shall certify these amounts
405	405	9 to the Comptroller by the 15th day of each month; the
406	406	10 Comptroller shall cause orders to be drawn for such
407	407	11 amounts, and the Treasurer shall administer those amounts
408	408	12 on or before the last day of each month;
409	409	13 (e) after allocations for the purposes set forth in
410	410	14 subsections (a), (a-1), (b), (c), and (d), the remaining
411	411	15 amount shall be apportioned as follows:
412	412	16 (1) Until January 1, 2000, 58.4%, and beginning
413	413	17 January 1, 2000, 45.6% shall be deposited as follows:
414	414	18 (A) 37% into the State Construction Account Fund,
415	415	19 and
416	416	20 (B) 63% into the Road Fund, $1,250,000 of which
417	417	21 shall be reserved each month for the Department of
418	418	22 Transportation to be used in accordance with the
419	419	23 provisions of Sections 6-901 through 6-906 of the
420	420	24 Illinois Highway Code;
421	421	25 (2) Until January 1, 2000, 41.6%, and beginning
422	422	26 January 1, 2000, 54.4% shall be transferred to the
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433	433	1 Department of Transportation to be distributed as follows:
434	434	2 (A) 49.10% to the municipalities of the State,
435	435	3 (B) 16.74% to the counties of the State having
436	436	4 1,000,000 or more inhabitants,
437	437	5 (C) 18.27% to the counties of the State having
438	438	6 less than 1,000,000 inhabitants,
439	439	7 (D) 15.89% to the road districts of the State.
440	440	8 If a township is dissolved under Article 24 of the
441	441	9 Township Code, McHenry County shall receive any moneys
442	442	10 that would have been distributed to the township under
443	443	11 this subparagraph, except that a municipality that assumes
444	444	12 the powers and responsibilities of a road district under
445	445	13 paragraph (6) of Section 24-35 of the Township Code shall
446	446	14 receive any moneys that would have been distributed to the
447	447	15 township in a percent equal to the area of the dissolved
448	448	16 road district or portion of the dissolved road district
449	449	17 over which the municipality assumed the powers and
450	450	18 responsibilities compared to the total area of the
451	451	19 dissolved township. The moneys received under this
452	452	20 subparagraph shall be used in the geographic area of the
453	453	21 dissolved township. If a township is reconstituted as
454	454	22 provided under Section 24-45 of the Township Code, McHenry
455	455	23 County or a municipality shall no longer be distributed
456	456	24 moneys under this subparagraph.
457	457	25 As soon as may be after the first day of each month, the
458	458	26 Department of Transportation shall allot to each municipality
459	459
460	460
461	461
462	462
463	463
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465	465
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469	469	1 its share of the amount apportioned to the several
470	470	2 municipalities which shall be in proportion to the population
471	471	3 of such municipalities as determined by the last preceding
472	472	4 municipal census if conducted by the Federal Government or
473	473	5 Federal census. If territory is annexed to any municipality
474	474	6 subsequent to the time of the last preceding census the
475	475	7 corporate authorities of such municipality may cause a census
476	476	8 to be taken of such annexed territory and the population so
477	477	9 ascertained for such territory shall be added to the
478	478	10 population of the municipality as determined by the last
479	479	11 preceding census for the purpose of determining the allotment
480	480	12 for that municipality. If the population of any municipality
481	481	13 was not determined by the last Federal census preceding any
482	482	14 apportionment, the apportionment to such municipality shall be
483	483	15 in accordance with any census taken by such municipality. Any
484	484	16 municipal census used in accordance with this Section shall be
485	485	17 certified to the Department of Transportation by the clerk of
486	486	18 such municipality, and the accuracy thereof shall be subject
487	487	19 to approval of the Department which may make such corrections
488	488	20 as it ascertains to be necessary.
489	489	21 As soon as may be after the first day of each month, the
490	490	22 Department of Transportation shall allot to each county its
491	491	23 share of the amount apportioned to the several counties of the
492	492	24 State as herein provided. Each allotment to the several
493	493	25 counties having less than 1,000,000 inhabitants shall be in
494	494	26 proportion to the amount of motor vehicle license fees
495	495
496	496
497	497
498	498
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505	505	1 received from the residents of such counties, respectively,
506	506	2 during the preceding calendar year. The Secretary of State
507	507	3 shall, on or before April 15 of each year, transmit to the
508	508	4 Department of Transportation a full and complete report
509	509	5 showing the amount of motor vehicle license fees received from
510	510	6 the residents of each county, respectively, during the
511	511	7 preceding calendar year. The Department of Transportation
512	512	8 shall, each month, use for allotment purposes the last such
513	513	9 report received from the Secretary of State.
514	514	10 As soon as may be after the first day of each month, the
515	515	11 Department of Transportation shall allot to the several
516	516	12 counties their share of the amount apportioned for the use of
517	517	13 road districts. The allotment shall be apportioned among the
518	518	14 several counties in the State in the proportion which the
519	519	15 total mileage of township or district roads in the respective
520	520	16 counties bears to the total mileage of all township and
521	521	17 district roads in the State. Funds allotted to the respective
522	522	18 counties for the use of road districts therein shall be
523	523	19 allocated to the several road districts in the county in the
524	524	20 proportion which the total mileage of such township or
525	525	21 district roads in the respective road districts bears to the
526	526	22 total mileage of all such township or district roads in the
527	527	23 county. After July 1 of any year prior to 2011, no allocation
528	528	24 shall be made for any road district unless it levied a tax for
529	529	25 road and bridge purposes in an amount which will require the
530	530	26 extension of such tax against the taxable property in any such
531	531
532	532
533	533
534	534
535	535
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537	537
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541	541	1 road district at a rate of not less than either .08% of the
542	542	2 value thereof, based upon the assessment for the year
543	543	3 immediately prior to the year in which such tax was levied and
544	544	4 as equalized by the Department of Revenue or, in DuPage
545	545	5 County, an amount equal to or greater than $12,000 per mile of
546	546	6 road under the jurisdiction of the road district, whichever is
547	547	7 less. Beginning July 1, 2011 and each July 1 thereafter, an
548	548	8 allocation shall be made for any road district if it levied a
549	549	9 tax for road and bridge purposes. In counties other than
550	550	10 DuPage County, if the amount of the tax levy requires the
551	551	11 extension of the tax against the taxable property in the road
552	552	12 district at a rate that is less than 0.08% of the value
553	553	13 thereof, based upon the assessment for the year immediately
554	554	14 prior to the year in which the tax was levied and as equalized
555	555	15 by the Department of Revenue, then the amount of the
556	556	16 allocation for that road district shall be a percentage of the
557	557	17 maximum allocation equal to the percentage obtained by
558	558	18 dividing the rate extended by the district by 0.08%. In DuPage
559	559	19 County, if the amount of the tax levy requires the extension of
560	560	20 the tax against the taxable property in the road district at a
561	561	21 rate that is less than the lesser of (i) 0.08% of the value of
562	562	22 the taxable property in the road district, based upon the
563	563	23 assessment for the year immediately prior to the year in which
564	564	24 such tax was levied and as equalized by the Department of
565	565	25 Revenue, or (ii) a rate that will yield an amount equal to
566	566	26 $12,000 per mile of road under the jurisdiction of the road
567	567
568	568
569	569
570	570
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573	573
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577	577	1 district, then the amount of the allocation for the road
578	578	2 district shall be a percentage of the maximum allocation equal
579	579	3 to the percentage obtained by dividing the rate extended by
580	580	4 the district by the lesser of (i) 0.08% or (ii) the rate that
581	581	5 will yield an amount equal to $12,000 per mile of road under
582	582	6 the jurisdiction of the road district.
583	583	7 Prior to 2011, if any road district has levied a special
584	584	8 tax for road purposes pursuant to Sections 6-601, 6-602, and
585	585	9 6-603 of the Illinois Highway Code, and such tax was levied in
586	586	10 an amount which would require extension at a rate of not less
587	587	11 than .08% of the value of the taxable property thereof, as
588	588	12 equalized or assessed by the Department of Revenue, or, in
589	589	13 DuPage County, an amount equal to or greater than $12,000 per
590	590	14 mile of road under the jurisdiction of the road district,
591	591	15 whichever is less, such levy shall, however, be deemed a
592	592	16 proper compliance with this Section and shall qualify such
593	593	17 road district for an allotment under this Section. Beginning
594	594	18 in 2011 and thereafter, if any road district has levied a
595	595	19 special tax for road purposes under Sections 6-601, 6-602, and
596	596	20 6-603 of the Illinois Highway Code, and the tax was levied in
597	597	21 an amount that would require extension at a rate of not less
598	598	22 than 0.08% of the value of the taxable property of that road
599	599	23 district, as equalized or assessed by the Department of
600	600	24 Revenue or, in DuPage County, an amount equal to or greater
601	601	25 than $12,000 per mile of road under the jurisdiction of the
602	602	26 road district, whichever is less, that levy shall be deemed a
603	603
604	604
605	605
606	606
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609	609
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613	613	1 proper compliance with this Section and shall qualify such
614	614	2 road district for a full, rather than proportionate, allotment
615	615	3 under this Section. If the levy for the special tax is less
616	616	4 than 0.08% of the value of the taxable property, or, in DuPage
617	617	5 County if the levy for the special tax is less than the lesser
618	618	6 of (i) 0.08% or (ii) $12,000 per mile of road under the
619	619	7 jurisdiction of the road district, and if the levy for the
620	620	8 special tax is more than any other levy for road and bridge
621	621	9 purposes, then the levy for the special tax qualifies the road
622	622	10 district for a proportionate, rather than full, allotment
623	623	11 under this Section. If the levy for the special tax is equal to
624	624	12 or less than any other levy for road and bridge purposes, then
625	625	13 any allotment under this Section shall be determined by the
626	626	14 other levy for road and bridge purposes.
627	627	15 Prior to 2011, if a township has transferred to the road
628	628	16 and bridge fund money which, when added to the amount of any
629	629	17 tax levy of the road district would be the equivalent of a tax
630	630	18 levy requiring extension at a rate of at least .08%, or, in
631	631	19 DuPage County, an amount equal to or greater than $12,000 per
632	632	20 mile of road under the jurisdiction of the road district,
633	633	21 whichever is less, such transfer, together with any such tax
634	634	22 levy, shall be deemed a proper compliance with this Section
635	635	23 and shall qualify the road district for an allotment under
636	636	24 this Section.
637	637	25 In counties in which a property tax extension limitation
638	638	26 is imposed under the Property Tax Extension Limitation Law,
639	639
640	640
641	641
642	642
643	643
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645	645
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649	649	1 road districts may retain their entitlement to a motor fuel
650	650	2 tax allotment or, beginning in 2011, their entitlement to a
651	651	3 full allotment if, at the time the property tax extension
652	652	4 limitation was imposed, the road district was levying a road
653	653	5 and bridge tax at a rate sufficient to entitle it to a motor
654	654	6 fuel tax allotment and continues to levy the maximum allowable
655	655	7 amount after the imposition of the property tax extension
656	656	8 limitation. Any road district may in all circumstances retain
657	657	9 its entitlement to a motor fuel tax allotment or, beginning in
658	658	10 2011, its entitlement to a full allotment if it levied a road
659	659	11 and bridge tax in an amount that will require the extension of
660	660	12 the tax against the taxable property in the road district at a
661	661	13 rate of not less than 0.08% of the assessed value of the
662	662	14 property, based upon the assessment for the year immediately
663	663	15 preceding the year in which the tax was levied and as equalized
664	664	16 by the Department of Revenue or, in DuPage County, an amount
665	665	17 equal to or greater than $12,000 per mile of road under the
666	666	18 jurisdiction of the road district, whichever is less.
667	667	19 As used in this Section, the term "road district" means
668	668	20 any road district, including a county unit road district,
669	669	21 provided for by the Illinois Highway Code; and the term
670	670	22 "township or district road" means any road in the township and
671	671	23 district road system as defined in the Illinois Highway Code.
672	672	24 For the purposes of this Section, "township or district road"
673	673	25 also includes such roads as are maintained by park districts,
674	674	26 forest preserve districts and conservation districts. The
675	675
676	676
677	677
678	678
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681	681
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685	685	1 Department of Transportation shall determine the mileage of
686	686	2 all township and district roads for the purposes of making
687	687	3 allotments and allocations of motor fuel tax funds for use in
688	688	4 road districts.
689	689	5 Payment of motor fuel tax moneys to municipalities and
690	690	6 counties shall be made as soon as possible after the allotment
691	691	7 is made. The treasurer of the municipality or county may
692	692	8 invest these funds until their use is required and the
693	693	9 interest earned by these investments shall be limited to the
694	694	10 same uses as the principal funds.
695	695	11 (Source: P.A. 102-16, eff. 6-17-21; 102-558, eff. 8-20-21;
696	696	12 102-699, eff. 4-19-22; 103-8, eff. 6-7-23.)
697	697	13 Section 10. The Illinois Municipal Code is amended by
698	698	14 changing Section 8-11-2.3 as follows:
699	699	15 (65 ILCS 5/8-11-2.3)
700	700	16 Sec. 8-11-2.3. Municipal Motor Fuel Tax Law.
701	701	17 Notwithstanding any other provision of law, in addition to any
702	702	18 other tax that may be imposed, a municipality in a county with
703	703	19 a population of over 3,000,000 inhabitants may also impose, by
704	704	20 ordinance, a tax upon all persons engaged in the municipality
705	705	21 in the business of selling motor fuel, as defined in the Motor
706	706	22 Fuel Tax Law, at retail for the operation of motor vehicles
707	707	23 upon public highways or for the operation of recreational
708	708	24 watercraft upon waterways. The tax may be imposed, in one cent
709	709
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711	711
712	712
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715	715
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719	719	1 increments, at a rate not to exceed $0.03 per gallon of motor
720	720	2 fuel sold at retail within the municipality for the purpose of
721	721	3 use or consumption and not for the purpose of resale. The tax
722	722	4 may not be imposed under this Section on aviation fuel, as
723	723	5 defined in Section 3 of the Retailers' Occupation Tax Act.
724	724	6 Persons subject to any tax imposed under the authority
725	725	7 granted in this Section may reimburse themselves for their
726	726	8 seller's tax liability hereunder by separately stating that
727	727	9 tax as an additional charge, which charge may be stated in
728	728	10 combination, in a single amount, with State tax which sellers
729	729	11 are required to collect under the Use Tax Act, pursuant to such
730	730	12 bracket schedules as the Department may prescribe.
731	731	13 A tax imposed pursuant to this Section, and all civil
732	732	14 penalties that may be assessed as an incident thereof, shall
733	733	15 be administered, collected, and enforced by the Department of
734	734	16 Revenue in the same manner as the tax imposed under the
735	735	17 Retailers' Occupation Tax Act, as now or hereafter amended,
736	736	18 insofar as may be practicable; except that in the event of a
737	737	19 conflict with the provisions of this Section, this Section
738	738	20 shall control. The Department of Revenue shall have full power
739	739	21 to: administer and enforce this Section; collect all taxes and
740	740	22 penalties due hereunder; dispose of taxes and penalties so
741	741	23 collected in the manner hereinafter provided; and determine
742	742	24 all rights to credit memoranda arising on account of the
743	743	25 erroneous payment of tax or penalty hereunder.
744	744	26 Whenever the Department determines that a refund shall be
745	745
746	746
747	747
748	748
749	749
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755	755	1 made under this Section to a claimant instead of issuing a
756	756	2 credit memorandum, the Department shall notify the State
757	757	3 Comptroller, who shall cause the order to be drawn for the
758	758	4 amount specified, and to the person named, in the notification
759	759	5 from the Department. The refund shall be paid by the State
760	760	6 Treasurer out of the Municipal Motor Fuel Tax Fund.
761	761	7 The Department shall immediately pay over to the State
762	762	8 Treasurer, ex officio, as trustee, all taxes and penalties
763	763	9 collected under this Section. Those taxes and penalties shall
764	764	10 be deposited into the Municipal Motor Fuel Tax Fund, a trust
765	765	11 fund created in the State treasury. Moneys in the Municipal
766	766	12 Motor Fuel Tax Fund shall be used to make payments to
767	767	13 municipalities and for the payment of refunds under this
768	768	14 Section.
769	769	15 On or before the 25th day of each calendar month, the
770	770	16 Department shall prepare and certify to the State Comptroller
771	771	17 the disbursement of stated sums of money to named
772	772	18 municipalities for which taxpayers have paid taxes or
773	773	19 penalties hereunder to the Department during the second
774	774	20 preceding calendar month. The amount to be paid to each
775	775	21 municipality shall be the amount (not including credit
776	776	22 memoranda) collected under this Section from retailers within
777	777	23 the municipality during the second preceding calendar month by
778	778	24 the Department, plus an amount the Department determines is
779	779	25 necessary to offset amounts that were erroneously paid to a
780	780	26 different municipality, and not including an amount equal to
781	781
782	782
783	783
784	784
785	785
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787	787
788	788
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791	791	1 the amount of refunds made during the second preceding
792	792	2 calendar month by the Department on behalf of the
793	793	3 municipality, and not including any amount that the Department
794	794	4 determines is necessary to offset any amounts that were
795	795	5 payable to a different municipality but were erroneously paid
796	796	6 to the municipality, less 1.5% of the remainder, which the
797	797	7 Department shall transfer into the Tax Compliance and
798	798	8 Administration Fund. The Department, at the time of each
799	799	9 monthly disbursement, shall prepare and certify to the State
800	800	10 Comptroller the amount to be transferred into the Tax
801	801	11 Compliance and Administration Fund under this Section. Within
802	802	12 10 days after receipt by the Comptroller of the disbursement
803	803	13 certification to the municipalities and the Tax Compliance and
804	804	14 Administration Fund provided for in this Section to be given
805	805	15 to the Comptroller by the Department, the Comptroller shall
806	806	16 cause the orders to be drawn for the respective amounts in
807	807	17 accordance with the directions contained in the certification.
808	808	18 Nothing in this Section shall be construed to authorize a
809	809	19 municipality to impose a tax upon the privilege of engaging in
810	810	20 any business which under the Constitution of the United States
811	811	21 may not be made the subject of taxation by this State.
812	812	22 An ordinance or resolution imposing or discontinuing the
813	813	23 tax under this Section or effecting a change in the rate
814	814	24 thereof shall either: (i) be adopted and a certified copy
815	815	25 thereof filed with the Department on or before the first day of
816	816	26 April, whereupon the Department shall proceed to administer
817	817
818	818
819	819
820	820
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823	823
824	824
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827	827	1 and enforce this Section as of the first day of July next
828	828	2 following the adoption and filing; or (ii) be adopted and a
829	829	3 certified copy thereof filed with the Department on or before
830	830	4 the first day of October, whereupon the Department shall
831	831	5 proceed to administer and enforce this Section as of the first
832	832	6 day of January next following the adoption and filing.
833	833	7 An ordinance adopted in accordance with the provisions of
834	834	8 this Section in effect before the effective date of this
835	835	9 amendatory Act of the 101st General Assembly shall be deemed
836	836	10 to impose the tax in accordance with the provisions of this
837	837	11 Section as amended by this amendatory Act of the 101st General
838	838	12 Assembly and shall be administered by the Department of
839	839	13 Revenue in accordance with the provisions of this Section as
840	840	14 amended by this amendatory Act of the 101st General Assembly;
841	841	15 provided that, on or before October 1, 2020, the municipality
842	842	16 adopts and files a certified copy of a superseding ordinance
843	843	17 that imposes the tax in accordance with the provisions of this
844	844	18 Section as amended by this amendatory Act of the 101st General
845	845	19 Assembly. If a superseding ordinance is not so adopted and
846	846	20 filed, then the tax imposed in accordance with the provisions
847	847	21 of this Section in effect before the effective date of this
848	848	22 amendatory Act of the 101st General Assembly shall be
849	849	23 discontinued on January 1, 2021.
850	850	24 This Section shall be known and may be cited as the
851	851	25 Municipal Motor Fuel Tax Law.
852	852	26 No tax may be imposed under this Section on or after July
853	853
854	854
855	855
856	856
857	857
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859	859
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863	863	1 1, 2025. This is a denial and limitation under subsection (g)
864	864	2 of Section 6 of Article VII of the Illinois Constitution of the
865	865	3 power of a home rule municipality to impose a tax.
866	866	4 (Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19.)
867	867
868	868
869	869
870	870
871	871
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