Full Text of SB0831 95th General Assembly
SB0831enr 95TH GENERAL ASSEMBLY
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SB0831 Enrolled |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, | 3 |
| 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. | 8 |
| (a) The county board of the
counties of DuPage, Kane and | 9 |
| McHenry may, by an ordinance or resolution
adopted by an | 10 |
| affirmative vote of a majority of the members elected or
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| appointed to the county board, impose a tax upon all persons | 12 |
| engaged in the
county in the business of selling motor fuel, as | 13 |
| now or hereafter defined
in the Motor Fuel Tax Law, at retail | 14 |
| for the operation of motor vehicles
upon public highways or for | 15 |
| the operation of recreational watercraft upon
waterways. Kane | 16 |
| County may exempt diesel fuel from the tax imposed pursuant
to | 17 |
| this Section. The tax may be imposed, in half-cent increments, | 18 |
| at a
rate not exceeding 4 cents per gallon of motor fuel sold | 19 |
| at retail within
the county for the purpose of use or | 20 |
| consumption and not for the purpose of
resale. | 21 |
| (b) The county boards of the
counties of Will, Kendall, | 22 |
| Boone, Lake, DeKalb, and Grundy may impose a tax upon all | 23 |
| persons engaged in the
county in the business of selling motor |
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| fuel, as defined
in subsection (a), at retail for the operation | 2 |
| of motor vehicles
upon public highways or for the operation of | 3 |
| recreational watercraft upon
waterways. A county imposing the | 4 |
| tax under this subsection (b) may exempt diesel fuel from the | 5 |
| tax. The tax may be imposed, in half-cent increments, at a
rate | 6 |
| not exceeding 4 cents per gallon of motor fuel sold at retail | 7 |
| within
the county for the purpose of use or consumption and not | 8 |
| for the purpose of
resale. | 9 |
| The tax under this subsection (b) may not be imposed until | 10 |
| the question of imposing the tax has been submitted to the | 11 |
| electors of the county at a regular election and approved by a | 12 |
| majority of the electors voting on the question. The county | 13 |
| board must certify the question to the proper election | 14 |
| authority, which must submit the question at an election in | 15 |
| accordance with the Election Code. | 16 |
| The election authority must submit the question in | 17 |
| substantially the following form: | 18 |
| Shall the county board of (name of county) be | 19 |
| authorized to impose a tax upon all persons engaged in the
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| county in the business of selling motor fuel at retail for | 21 |
| the operation of motor vehicles
upon public highways or for | 22 |
| the operation of recreational watercraft upon
waterways at | 23 |
| a rate of (number of cents) cents per gallon of motor fuel | 24 |
| sold? | 25 |
| The election authority must record the votes as "Yes" or "No". | 26 |
| If a majority of the electors voting on the question vote |
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| in the affirmative, then the county may, thereafter, impose the | 2 |
| tax by an ordinance or resolution
adopted by an affirmative | 3 |
| vote of a majority of the members elected or
appointed to the | 4 |
| county board.
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| (c) The proceeds from the tax imposed under this Section
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| shall be used by the county solely for
the purpose of | 7 |
| operating, constructing , and improving public highways and
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| waterways, and acquiring real property and rights-of-way
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| right-of-ways for public
highways and waterways within the | 10 |
| county imposing the tax.
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| (d) A tax imposed pursuant to this Section, and all civil | 12 |
| penalties that may
be assessed as an incident thereof, shall be | 13 |
| administered, collected and
enforced by the Illinois | 14 |
| Department of Revenue in the same manner as the
tax imposed | 15 |
| under the Retailers' Occupation Tax Act, as now or hereafter
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| amended, insofar as may be practicable; except that in the | 17 |
| event of a
conflict with the provisions of this Section, this | 18 |
| Section shall control.
The Department of Revenue shall have | 19 |
| full power: to administer and enforce
this Section; to collect | 20 |
| all taxes and penalties due hereunder; to dispose
of taxes and | 21 |
| penalties so collected in the manner hereinafter provided; and
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| to determine all rights to credit memoranda arising on account | 23 |
| of the
erroneous payment of tax or penalty hereunder.
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| Whenever the Department determines that a refund shall be | 25 |
| made under
this Section to a claimant instead of issuing a | 26 |
| credit memorandum, the
Department shall notify the State |
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| Comptroller, who shall cause the
order to be drawn for the | 2 |
| amount specified, and to the person named,
in the notification | 3 |
| from the Department. The refund shall be paid by
the State | 4 |
| Treasurer out of the County Option Motor Fuel Tax Fund.
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| The Department shall forthwith pay over to the State | 6 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties | 7 |
| collected hereunder, which
shall be deposited into the County | 8 |
| Option Motor Fuel Tax Fund, a special
fund in the State | 9 |
| Treasury which is hereby created. On or before the 25th
day of | 10 |
| each calendar month, the Department shall prepare and certify | 11 |
| to the
State Comptroller the disbursement of stated sums of | 12 |
| money to named
counties for which taxpayers have paid taxes or | 13 |
| penalties hereunder to the
Department during the second | 14 |
| preceding calendar month. The amount to be
paid to each county | 15 |
| shall be the amount (not including credit memoranda)
collected | 16 |
| hereunder from retailers within the county during the second
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| preceding calendar month by the Department, but not including | 18 |
| an amount
equal to the amount of refunds made during the second | 19 |
| preceding calendar
month by the Department on behalf of the | 20 |
| county;
less
the amount expended during the second preceding | 21 |
| month by the Department
pursuant to appropriation from the | 22 |
| County Option Motor Fuel Tax Fund for
the administration and | 23 |
| enforcement of this Section, which appropriation
shall not | 24 |
| 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 | 26 |
| the County
Option Motor Fuel Tax Fund during the preceding |
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| fiscal year.
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| (e) Nothing in this Section shall be construed to authorize | 3 |
| a county to
impose a tax upon the privilege of engaging in any | 4 |
| business which under
the Constitution of the United States may | 5 |
| not be made the subject of
taxation by this State.
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| (f) An ordinance or resolution imposing a tax hereunder or | 7 |
| effecting a
change in the rate thereof shall be effective on | 8 |
| the first day of the second
calendar month next following the | 9 |
| month in which the ordinance or
resolution is adopted and a | 10 |
| certified copy thereof is filed with the
Department of Revenue, | 11 |
| whereupon the Department of Revenue shall proceed
to administer | 12 |
| 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 | 14 |
| rate of a
tax levied hereunder, or upon the discontinuance of | 15 |
| the tax, the county
board of the county shall, on or not later | 16 |
| than 5 days after the effective
date of the ordinance or | 17 |
| resolution discontinuing the tax or effecting a
change in rate, | 18 |
| transmit to the Department of Revenue a certified copy of
the | 19 |
| ordinance or resolution effecting the change or | 20 |
| discontinuance.
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| (g) This Section shall be known and may be cited as the | 22 |
| County Motor Fuel
Tax Law.
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| (Source: P.A. 86-1028; 87-289.)
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