ADMINISTRATIVE CODE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 695 COUNTY MOTOR FUEL TAX
SECTION 695.105 REGISTRATION AND RETURNS

 

Section 695.105  Registration and Returns

 

a)         Separate Registration Not Required

A retailer's registration under the Illinois Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the County Motor Fuel Tax Law.  No special registration for the Law is required.

 

b)         Requirements as to Returns

 

1)         The information required for the Law shall be furnished on the return form prescribed by the Department.

 

2)         On or before the 20th day of each calendar month, every person engaged in the business of selling motor fuel, as now or hereafter defined in the Motor Fuel Tax Law [35 ILCS 505], at retail in the counties of DuPage, Kane, Lake, Will or McHenry for the operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways during the preceding calendar month shall file a return with the Department for the preceding month, stating the name of the seller; the address of the seller's principal place of business, the address of the principal place of business (if that is a different address) from which the seller is engaged in the business of selling the motor fuel at retail; total gallons of motor fuel sold; deductions allowed by law; and amount of tax due.  Beginning with returns due on or after January 1, 2025, the vendor's discount allowed under the County Motor Fuel Tax Law to reimburse the taxpayer for the expenses incurred in keeping records, preparing and filing returns, remitting the tax, and supplying data to the Department on request shall not exceed $1,000 per month.

 

3)         If the retailer files Illinois Retailers' Occupation Tax returns on the gross receipts basis, the retailer must report County Motor Fuel Tax information in the retailer's returns on the same basis.  If the retailer files Illinois Retailers' Occupation Tax returns on the gross sales basis, the retailer must report County Motor Fuel Tax information in the retailer's returns on the gross sales basis.

 

(Source:  Amended at 49 Ill. Reg. 10838, effective August 8, 2025)