Full Text of HB0538 94th General Assembly
HB0538 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB0538
Introduced 01/27/05, by Rep. Patricia Reid Lindner SYNOPSIS AS INTRODUCED: |
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55 ILCS 5/5-1035.1 |
from Ch. 34, par. 5-1035.1 |
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Amends the Counties Code. Adds Kendall County to counties (now, DuPage, Kane, and McHenry) authorized to impose a motor fuel tax.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB0538 |
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LRB094 06460 AJO 36548 b |
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| AN ACT concerning counties.
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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 Counties Code is amended by changing Section | 5 |
| 5-1035.1 as follows:
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| (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
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| Sec. 5-1035.1. County Motor Fuel Tax Law. The county board | 8 |
| of the
counties of DuPage, Kane , Kendall, and McHenry may, by | 9 |
| an ordinance or resolution
adopted by an affirmative vote of a | 10 |
| majority of the members elected or
appointed to the county | 11 |
| board, impose a tax upon all persons engaged in the
county in | 12 |
| the business of selling motor fuel, as now or hereafter defined
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| in the Motor Fuel Tax Law, at retail for the operation of motor | 14 |
| vehicles
upon public highways or for the operation of | 15 |
| recreational watercraft upon
waterways. Kane County may exempt | 16 |
| diesel fuel from the tax imposed pursuant
to this Section. The | 17 |
| tax may be imposed, in half-cent increments, at a
rate not | 18 |
| exceeding 4 cents per gallon of motor fuel sold at retail | 19 |
| within
the county for the purpose of use or consumption and not | 20 |
| for the purpose of
resale. The proceeds from the tax shall be | 21 |
| used by the county solely for
the purpose of operating, | 22 |
| constructing and improving public highways and
waterways, and | 23 |
| acquiring real property and right-of-ways for public
highways | 24 |
| and waterways within the county imposing the tax.
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| A tax imposed pursuant to this Section, and all civil | 26 |
| penalties that may
be assessed as an incident thereof, shall be | 27 |
| administered, collected and
enforced by the Illinois | 28 |
| Department of Revenue in the same manner as the
tax imposed | 29 |
| under the Retailers' Occupation Tax Act, as now or hereafter
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| amended, insofar as may be practicable; except that in the | 31 |
| event of a
conflict with the provisions of this Section, this | 32 |
| Section shall control.
The Department of Revenue shall have |
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HB0538 |
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LRB094 06460 AJO 36548 b |
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| full power: to administer and enforce
this Section; to collect | 2 |
| all taxes and penalties due hereunder; to dispose
of taxes and | 3 |
| penalties so collected in the manner hereinafter provided; and
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| to determine all rights to credit memoranda arising on account | 5 |
| of the
erroneous payment of tax or penalty hereunder.
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| Whenever the Department determines that a refund shall be | 7 |
| made under
this Section to a claimant instead of issuing a | 8 |
| credit memorandum, the
Department shall notify the State | 9 |
| Comptroller, who shall cause the
order to be drawn for the | 10 |
| amount specified, and to the person named,
in the notification | 11 |
| from the Department. The refund shall be paid by
the State | 12 |
| Treasurer out of the County Option Motor Fuel Tax Fund.
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| The Department shall forthwith pay over to the State | 14 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties | 15 |
| collected hereunder, which
shall be deposited into the County | 16 |
| Option Motor Fuel Tax Fund, a special
fund in the State | 17 |
| Treasury which is hereby created. On or before the 25th
day of | 18 |
| each calendar month, the Department shall prepare and certify | 19 |
| to the
State Comptroller the disbursement of stated sums of | 20 |
| money to named
counties for which taxpayers have paid taxes or | 21 |
| penalties hereunder to the
Department during the second | 22 |
| preceding calendar month. The amount to be
paid to each county | 23 |
| shall be the amount (not including credit memoranda)
collected | 24 |
| hereunder from retailers within the county during the second
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| preceding calendar month by the Department, but not including | 26 |
| an amount
equal to the amount of refunds made during the second | 27 |
| preceding calendar
month by the Department on behalf of the | 28 |
| county;
less
the amount expended during the second preceding | 29 |
| month by the Department
pursuant to appropriation from the | 30 |
| County Option Motor Fuel Tax Fund for
the administration and | 31 |
| enforcement of this Section, which appropriation
shall not | 32 |
| exceed $200,000 for fiscal year 1990 and, for each year
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| thereafter, shall not exceed 2% of the amount deposited into | 34 |
| the County
Option Motor Fuel Tax Fund during the preceding | 35 |
| fiscal year.
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| Nothing in this Section shall be construed to authorize a |
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| county to
impose a tax upon the privilege of engaging in any | 2 |
| business which under
the Constitution of the United States may | 3 |
| not be made the subject of
taxation by this State.
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| An ordinance or resolution imposing a tax hereunder or | 5 |
| effecting a
change in the rate thereof shall be effective on | 6 |
| the first day of the second
calendar month next following the | 7 |
| month in which the ordinance or
resolution is adopted and a | 8 |
| certified copy thereof is filed with the
Department of Revenue, | 9 |
| whereupon the Department of Revenue shall proceed
to administer | 10 |
| and enforce this Section on behalf of the county as of the
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| effective date of the ordinance or resolution. Upon a change in | 12 |
| rate of a
tax levied hereunder, or upon the discontinuance of | 13 |
| the tax, the county
board of the county shall, on or not later | 14 |
| than 5 days after the effective
date of the ordinance or | 15 |
| resolution discontinuing the tax or effecting a
change in rate, | 16 |
| transmit to the Department of Revenue a certified copy of
the | 17 |
| ordinance or resolution effecting the change or | 18 |
| discontinuance.
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| This Section shall be known and may be cited as the County | 20 |
| Motor Fuel
Tax Law.
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| (Source: P.A. 86-1028; 87-289.)
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