101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2804
 
Introduced , by Rep. Emanuel Chris Welch
 
SYNOPSIS AS INTRODUCED:
 

 



65 ILCS 5/8-11-15  from Ch. 24, par. 8-11-15

     Amends the Illinois Municipal Code. Provides that a municipality may, by ordinance, impose a tax on motor fuel in one cent per gallon increments, but not to exceed $0.05 per gallon total (currently, a municipality of over
100,000 inhabitants may impose such a tax, but only upon referendum approval and only at the rate of one cent per gallon). Effective immediately.
  


LRB101 08813 HLH 53902 b

FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB2804LRB101 08813 HLH 53902 b


  
1    AN ACT concerning local government.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Municipal Code is amended  by 
5changing Section 8-11-15 as follows:
 



6    (65 ILCS 5/8-11-15)  (from Ch. 24, par. 8-11-15)



7    Sec. 8-11-15. Motor fuel tax.  
8    (a) The corporate authorities of a municipality of over

9100,000 inhabitants may, by ordinance upon approval of the 
10electors of the municipality
pursuant to subsection (b), impose 
11a tax of one cent per gallon on motor
fuel sold at retail 
12within such municipality.
The tax shall be imposed in one cent 
13per gallon increments, but not to exceed $0.05 per gallon 
14total. A tax imposed pursuant to this Section shall be paid in 
15addition to any
other taxes on such motor fuel.

16    (b) (Blank). The corporate authorities of the municipality 
17may by resolution call
for the submission to the electors of 
18the municipality of the question of
whether the municipality 
19shall impose such tax.  Such question shall be
certified by the 
20municipal clerk to the election authority in accordance
with 
21Section 28-5 of The Election Code. The
question shall be in 
22substantially the following form:

23-------------------------------------------------------------

 
 
HB2804- 2 -LRB101 08813 HLH 53902 b

1    Shall the city (village or

2 incorporated town) of .......     YES

3 impose a tax of one cent per   -----------------------------

4 gallon on motor fuel sold at       NO

5 retail within its boundaries?

6------------------------------

7    If a majority of the electors in the municipality voting 
8upon the
question vote in the affirmative, such tax shall be 
9imposed.

10    (c) The purchaser of the motor fuel shall be liable for 
11payment of a tax
imposed pursuant to this Section. This Section 
12shall not be construed to
impose a tax on the occupation of 
13persons engaged in the sale of motor fuel.

14    If a municipality imposes a tax on motor fuel pursuant to 
15this Section,
it shall be the duty of any person engaged in the 
16retail sale of
motor fuel within such municipality to collect 
17such tax from the purchaser
at the same time he collects the 
18purchase price of the motor fuel and to
pay over such tax to 
19the municipality as prescribed by the ordinance of the

20municipality imposing such tax.

21    (d) For purposes of this Section, "motor fuel" shall have 
22the same
meaning as provided in the "Motor Fuel Tax Law".

23(Source: P.A. 84-1099.)

 
 
24    Section 99. Effective date. This Act takes effect upon 
25becoming law.