Full Text of HB5189 102nd General Assembly
HB5189sam004 102ND GENERAL ASSEMBLY | Sen. Celina Villanueva Filed: 11/30/2022
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| 1 | | AMENDMENT TO HOUSE BILL 5189
| 2 | | AMENDMENT NO. ______. Amend House Bill 5189, AS AMENDED, | 3 | | with reference to page and line numbers of Senate Amendment | 4 | | No. 1, on page 116, immediately above line 13 by inserting the | 5 | | following:
| 6 | | "Section 20. The Illinois Municipal Code is amended by | 7 | | changing Section 8-11-2.3 as follows: | 8 | | (65 ILCS 5/8-11-2.3) | 9 | | Sec. 8-11-2.3. Municipal Motor Fuel Tax Law. | 10 | | Notwithstanding any other provision of law, in addition to any | 11 | | other tax that may be imposed, a municipality in a county with | 12 | | a population of over 3,000,000 inhabitants may also impose, by | 13 | | ordinance, a tax upon all persons engaged in the municipality | 14 | | in the business of selling motor fuel, as defined in the Motor | 15 | | Fuel Tax Law, at retail for the operation of motor vehicles | 16 | | upon public highways or for the operation of recreational |
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| 1 | | watercraft upon waterways. The tax may be imposed, in one cent | 2 | | increments, at a rate not to exceed $0.03 per gallon of motor | 3 | | fuel sold at retail within the municipality for the purpose of | 4 | | use or consumption and not for the purpose of resale. The tax | 5 | | may not be imposed under this Section on aviation fuel, as | 6 | | defined in Section 3 of the Retailers' Occupation Tax Act. | 7 | | For purposes of this Section, a municipality is "in a | 8 | | county with a population of over 3,000,000 inhabitants" if any | 9 | | portion of the territory of the municipality is located in | 10 | | such a county. Notwithstanding any provisions of this Section | 11 | | to the contrary, a municipality whose territory lies partially | 12 | | in a county with a population of over 3,000,000 inhabitants | 13 | | and partially outside such a county may, in the alternative, | 14 | | impose the tax authorized under this Section in only that | 15 | | portion of the municipality that lies in a county with a | 16 | | population of over 3,000,000 inhabitants. | 17 | | Persons subject to any tax imposed under the authority | 18 | | granted in this Section may reimburse themselves for their | 19 | | seller's tax liability hereunder by separately stating that | 20 | | tax as an additional charge, which charge may be stated in | 21 | | combination, in a single amount, with State tax which sellers | 22 | | are required to collect under the Use Tax Act, pursuant to such | 23 | | bracket schedules as the Department may prescribe. | 24 | | A tax imposed pursuant to this Section, and all civil | 25 | | penalties that may be assessed as an incident thereof, shall | 26 | | be administered, collected, and enforced by the Department of |
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| 1 | | Revenue in the same manner as the tax imposed under the | 2 | | Retailers' Occupation Tax Act, as now or hereafter amended, | 3 | | insofar as may be practicable; except that in the event of a | 4 | | conflict with the provisions of this Section, this Section | 5 | | shall control. The Department of Revenue shall have full power | 6 | | to: administer and enforce this Section; collect all taxes and | 7 | | penalties due hereunder; dispose of taxes and penalties so | 8 | | collected in the manner hereinafter provided; and determine | 9 | | all rights to credit memoranda arising on account of the | 10 | | erroneous payment of tax or penalty hereunder. | 11 | | Whenever the Department determines that a refund shall be | 12 | | made under this Section to a claimant instead of issuing a | 13 | | credit memorandum, the Department shall notify the State | 14 | | Comptroller, who shall cause the order to be drawn for the | 15 | | amount specified, and to the person named, in the notification | 16 | | from the Department. The refund shall be paid by the State | 17 | | Treasurer out of the Municipal Motor Fuel Tax Fund. | 18 | | The Department shall immediately pay over to the State | 19 | | Treasurer, ex officio, as trustee, all taxes and penalties | 20 | | collected under this Section. Those taxes and penalties shall | 21 | | be deposited into the Municipal Motor Fuel Tax Fund, a trust | 22 | | fund created in the State treasury. Moneys in the Municipal | 23 | | Motor Fuel Tax Fund shall be used to make payments to | 24 | | municipalities and for the payment of refunds under this | 25 | | Section. | 26 | | On or before the 25th day of each calendar month, the |
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| 1 | | Department shall prepare and certify to the State Comptroller | 2 | | the disbursement of stated sums of money to named | 3 | | municipalities for which taxpayers have paid taxes or | 4 | | penalties hereunder to the Department during the second | 5 | | preceding calendar month. The amount to be paid to each | 6 | | municipality shall be the amount (not including credit | 7 | | memoranda) collected under this Section from retailers within | 8 | | the municipality during the second preceding calendar month by | 9 | | the Department, plus an amount the Department determines is | 10 | | necessary to offset amounts that were erroneously paid to a | 11 | | different municipality, and not including an amount equal to | 12 | | the amount of refunds made during the second preceding | 13 | | calendar month by the Department on behalf of the | 14 | | municipality, and not including any amount that the Department | 15 | | determines is necessary to offset any amounts that were | 16 | | payable to a different municipality but were erroneously paid | 17 | | to the municipality, less 1.5% of the remainder, which the | 18 | | Department shall transfer into the Tax Compliance and | 19 | | Administration Fund. The Department, at the time of each | 20 | | monthly disbursement, shall prepare and certify to the State | 21 | | Comptroller the amount to be transferred into the Tax | 22 | | Compliance and Administration Fund under this Section. Within | 23 | | 10 days after receipt by the Comptroller of the disbursement | 24 | | certification to the municipalities and the Tax Compliance and | 25 | | Administration Fund provided for in this Section to be given | 26 | | to the Comptroller by the Department, the Comptroller shall |
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| 1 | | cause the orders to be drawn for the respective amounts in | 2 | | accordance with the directions contained in the certification.
| 3 | | Nothing in this Section shall be construed to authorize a | 4 | | municipality to impose a tax upon the privilege of engaging in | 5 | | any business which under the Constitution of the United States | 6 | | may not be made the subject of taxation by this State. | 7 | | An ordinance or resolution imposing or discontinuing the | 8 | | tax under this Section or effecting a change in the rate | 9 | | thereof shall either: (i) be adopted and a certified copy | 10 | | thereof filed with the Department on or before the first day of | 11 | | April, whereupon the Department shall proceed to administer | 12 | | and enforce this Section as of the first day of July next | 13 | | following the adoption and filing; or (ii) be adopted and a | 14 | | certified copy thereof filed with the Department on or before | 15 | | the first day of October, whereupon the Department shall | 16 | | proceed to administer and enforce this Section as of the first | 17 | | day of January next following the adoption and filing. | 18 | | An ordinance adopted in accordance with the provisions of | 19 | | this Section in effect before the effective date of this | 20 | | amendatory Act of the 101st General Assembly shall be deemed | 21 | | to impose the tax in accordance with the provisions of this | 22 | | Section as amended by this amendatory Act of the 101st General | 23 | | Assembly and shall be administered by the Department of | 24 | | Revenue in accordance with the provisions of this Section as | 25 | | amended by this amendatory Act of the 101st General Assembly; | 26 | | provided that, on or before October 1, 2020, the municipality |
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| 1 | | adopts and files a certified copy of a superseding ordinance | 2 | | that imposes the tax in accordance with the provisions of this | 3 | | Section as amended by this amendatory Act of the 101st General | 4 | | Assembly. If a superseding ordinance is not so adopted and | 5 | | filed, then the tax imposed in accordance with the provisions | 6 | | of this Section in effect before the effective date of this | 7 | | amendatory Act of the 101st General Assembly shall be | 8 | | discontinued on January 1, 2021. | 9 | | This Section shall be known and may be cited as the | 10 | | Municipal Motor Fuel Tax Law. | 11 | | (Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19.)".
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