Sen. Martin A. Sandoval

Filed: 3/15/2019

 

 


 

 


 
10100SB0582sam001LRB101 04344 AWJ 57557 a

1
AMENDMENT TO SENATE BILL 582

2    AMENDMENT NO. ______. Amend Senate Bill 582 by replacing
3everything after the enacting clause with the following:
 
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. Non-home rule motor fuel tax.
8    (a) The corporate authorities of a non-home rule
9municipality of over 100,000 inhabitants may, by ordinance upon
10approval of the electors of the municipality pursuant to
11subsection (b), impose a tax of one cent per gallon on motor
12fuel sold at retail within such municipality. The tax shall be
13imposed in one cent per gallon increments, but not to exceed
14$0.05 per gallon total. A tax imposed pursuant to this Section
15shall be paid in addition to any other taxes on such motor
16fuel.

 

 

10100SB0582sam001- 2 -LRB101 04344 AWJ 57557 a

1    (b) (Blank). The corporate authorities of the municipality
2may by resolution call for the submission to the electors of
3the municipality of the question of whether the municipality
4shall impose such tax. Such question shall be certified by the
5municipal clerk to the election authority in accordance with
6Section 28-5 of The Election Code. The question shall be in
7substantially the following form:
8-------------------------------------------------------------
9    Shall the city (village or
10 incorporated town) of .......     YES
11 impose a tax of one cent per   -----------------------------
12 gallon on motor fuel sold at       NO
13 retail within its boundaries?
14------------------------------
15    If a majority of the electors in the municipality voting
16upon the question vote in the affirmative, such tax shall be
17imposed.
18    (c) The purchaser of the motor fuel shall be liable for
19payment of a tax imposed pursuant to this Section. This Section
20shall not be construed to impose a tax on the occupation of
21persons engaged in the sale of motor fuel.
22    If a non-home rule municipality imposes a tax on motor fuel
23pursuant to this Section, it shall be the duty of any person
24engaged in the retail sale of motor fuel within such non-home
25rule municipality to collect such tax from the purchaser at the
26same time he collects the purchase price of the motor fuel and

 

 

10100SB0582sam001- 3 -LRB101 04344 AWJ 57557 a

1to pay over such tax to the non-home rule municipality as
2prescribed by the ordinance of the non-home rule municipality
3imposing such tax.
4    (d) For purposes of this Section, "motor fuel" shall have
5the same meaning as provided in the "Motor Fuel Tax Law".
6(Source: P.A. 84-1099.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.".