94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB4112


 
Introduced 09/20/05, by Rep. Bill Mitchell
 
SYNOPSIS AS INTRODUCED:
 		















65 ILCS 5/8-11-1.9 new





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







    Amends the Illinois Municipal Code. Provides that if a municipality has imposed a municipal occupation tax, then the
corporate authorities of that municipality may, by ordinance, provide that the tax does not apply with
respect to the sale of motor fuel or specific types of
motor fuel, and a referendum is not required
to reimpose the tax at the same or at a lower rate with respect to that motor fuel. Provides that if a municipality imposes a motor-fuel tax, the
corporate authorities may, by ordinance, discontinue or lower the rate
of the tax, and a referendum is not required
to reimpose the tax at the same rate or at a lower rate.
















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FISCAL NOTE ACT MAY APPLY


HOME RULE NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB4112

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1
    AN ACT concerning municipalities.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Illinois Municipal Code is amended  by 
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changing Section 8-11-15 and  by adding Section 8-11-1.9 as 
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follows:
 
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    (65 ILCS 5/8-11-1.9  new)
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    Sec. 8-11-1.9. Optional occupation-tax exemption for motor 
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fuel. If a non-home rule municipality imposes a tax under 
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Sections 8-11-1.6 or 8-11-1.7 or if a home rule municipality 
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imposes a tax under Sections 8-11-1 or 8-11-5, then the

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corporate authorities of that municipality may, by ordinance, 
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provide that the tax does not apply with
respect to the sale of 
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motor fuel or specific types of
motor fuel. If the corporate 
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authorities  provide that the tax
does not apply with respect to 
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the sale of motor fuel or
specific types of motor fuel, then a 
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referendum is not required
to reimpose the tax at the same or 
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at a lower rate with respect to that motor fuel.
 



19
    (65 ILCS 5/8-11-15)  (from Ch. 24, par. 8-11-15)



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    Sec. 8-11-15. Municipal motor-fuel tax.

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    (a) The corporate authorities of a municipality of over

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100,000 inhabitants may, upon approval of the electors of the 
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municipality
pursuant to subsection (b), impose a tax of one 
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cent per gallon on motor
fuel sold at retail within such 
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municipality.
A tax imposed pursuant to this Section shall be 
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paid in addition to any
other taxes on such motor fuel.

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    (b) The corporate authorities of the municipality may by 
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resolution call
for the submission to the electors of the 
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municipality of the question of
whether the municipality shall 
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impose such tax.  Such question shall be
certified by the 
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municipal clerk to the election authority in accordance
with 
 


 






HB4112
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1
Section 28-5 of The Election Code. The
question shall be in 
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substantially the following form:

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-------------------------------------------------------------

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    Shall the city (village or

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

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

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 gallon on motor fuel sold at       NO

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 retail within its boundaries?

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-------------------------------------------------------------

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

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

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

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municipality imposing such tax.

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    (d) For purposes of this Section, "motor fuel" shall have 
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the same
meaning as provided in the "Motor Fuel Tax Law".
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    (e) If a municipality imposes a tax under this Section, the

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corporate authorities may, by ordinance, discontinue or lower 
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the rate
of the tax. If the corporate authorities
lower the tax 
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rate or discontinue the tax, then a referendum is not required

30
to reimpose the tax at the same rate or at a lower rate.


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