Full Text of HB4583 102nd General Assembly
HB4583 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB4583 Introduced 1/21/2022, by Rep. Kambium Buckner SYNOPSIS AS INTRODUCED: |
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Amends the Municipal Motor Fuel Tax Law in the Illinois Municipal Code. Provides that, for purposes of the Law, a municipality is "in a county with a population of over 3,000,000 inhabitants" if any portion of the territory of the municipality is located in such a county. Provides that, notwithstanding any provision of the Law to the contrary, a municipality whose territory lies partially in a county with a population of over 3,000,000 inhabitants and partially outside such a county may, in the alternative, impose the tax authorized under the Law in only that portion of the municipality that lies in a county with a population of over 3,000,000 inhabitants. Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing Section 8-11-2.3 as follows: | 6 | | (65 ILCS 5/8-11-2.3) | 7 | | Sec. 8-11-2.3. Municipal Motor Fuel Tax Law. | 8 | | Notwithstanding any other provision of law, in addition to any | 9 | | other tax that may be imposed, a municipality in a county with | 10 | | a population of over 3,000,000 inhabitants may also impose, by | 11 | | ordinance, a tax upon all persons engaged in the municipality | 12 | | in the business of selling motor fuel, as defined in the Motor | 13 | | Fuel Tax Law, at retail for the operation of motor vehicles | 14 | | upon public highways or for the operation of recreational | 15 | | watercraft upon waterways. The tax may be imposed, in one cent | 16 | | increments, at a rate not to exceed $0.03 per gallon of motor | 17 | | fuel sold at retail within the municipality for the purpose of | 18 | | use or consumption and not for the purpose of resale. The tax | 19 | | may not be imposed under this Section on aviation fuel, as | 20 | | defined in Section 3 of the Retailers' Occupation Tax Act. | 21 | | For purposes of this Section, a municipality is "in a | 22 | | county with a population of over 3,000,000 inhabitants" if any | 23 | | portion of the territory of the municipality is located in |
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| 1 | | such a county. Notwithstanding any provisions of this Section | 2 | | to the contrary, a municipality whose territory lies partially | 3 | | in a county with a population of over 3,000,000 inhabitants | 4 | | and partially outside such a county may, in the alternative, | 5 | | impose the tax authorized under this Section in only that | 6 | | portion of the municipality that lies in a county with a | 7 | | population of over 3,000,000 inhabitants. | 8 | | Persons subject to any tax imposed under the authority | 9 | | granted in this Section may reimburse themselves for their | 10 | | seller's tax liability hereunder by separately stating that | 11 | | tax as an additional charge, which charge may be stated in | 12 | | combination, in a single amount, with State tax which sellers | 13 | | are required to collect under the Use Tax Act, pursuant to such | 14 | | bracket schedules as the Department may prescribe. | 15 | | A tax imposed pursuant to this Section, and all civil | 16 | | penalties that may be assessed as an incident thereof, shall | 17 | | be administered, collected, and enforced by the Department of | 18 | | Revenue in the same manner as the tax imposed under the | 19 | | Retailers' Occupation Tax Act, as now or hereafter amended, | 20 | | insofar as may be practicable; except that in the event of a | 21 | | conflict with the provisions of this Section, this Section | 22 | | shall control. The Department of Revenue shall have full power | 23 | | to: administer and enforce this Section; collect all taxes and | 24 | | penalties due hereunder; dispose of taxes and penalties so | 25 | | collected in the manner hereinafter provided; and determine | 26 | | all rights to credit memoranda arising on account of the |
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| 1 | | erroneous payment of tax or penalty hereunder. | 2 | | Whenever the Department determines that a refund shall be | 3 | | made under this Section to a claimant instead of issuing a | 4 | | credit memorandum, the Department shall notify the State | 5 | | Comptroller, who shall cause the order to be drawn for the | 6 | | amount specified, and to the person named, in the notification | 7 | | from the Department. The refund shall be paid by the State | 8 | | Treasurer out of the Municipal Motor Fuel Tax Fund. | 9 | | The Department shall immediately pay over to the State | 10 | | Treasurer, ex officio, as trustee, all taxes and penalties | 11 | | collected under this Section. Those taxes and penalties shall | 12 | | be deposited into the Municipal Motor Fuel Tax Fund, a trust | 13 | | fund created in the State treasury. Moneys in the Municipal | 14 | | Motor Fuel Tax Fund shall be used to make payments to | 15 | | municipalities and for the payment of refunds under this | 16 | | Section. | 17 | | On or before the 25th day of each calendar month, the | 18 | | Department shall prepare and certify to the State Comptroller | 19 | | the disbursement of stated sums of money to named | 20 | | municipalities 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 | 23 | | municipality shall be the amount (not including credit | 24 | | memoranda) collected under this Section from retailers within | 25 | | the municipality during the second preceding calendar month by | 26 | | the Department, plus an amount the Department determines is |
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| 1 | | necessary to offset amounts that were erroneously paid to a | 2 | | different municipality, and not including an amount equal to | 3 | | the amount of refunds made during the second preceding | 4 | | calendar month by the Department on behalf of the | 5 | | municipality, and not including any amount that the Department | 6 | | determines is necessary to offset any amounts that were | 7 | | payable to a different municipality but were erroneously paid | 8 | | to the municipality, less 1.5% of the remainder, which the | 9 | | Department shall transfer into the Tax Compliance and | 10 | | Administration Fund. The Department, at the time of each | 11 | | monthly disbursement, shall prepare and certify to the State | 12 | | Comptroller the amount to be transferred into the Tax | 13 | | Compliance and Administration Fund under this Section. Within | 14 | | 10 days after receipt by the Comptroller of the disbursement | 15 | | certification to the municipalities and the Tax Compliance and | 16 | | Administration Fund provided for in this Section to be given | 17 | | to the Comptroller by the Department, the Comptroller shall | 18 | | cause the orders to be drawn for the respective amounts in | 19 | | accordance with the directions contained in the certification.
| 20 | | Nothing in this Section shall be construed to authorize a | 21 | | municipality to impose a tax upon the privilege of engaging in | 22 | | any business which under the Constitution of the United States | 23 | | may not be made the subject of taxation by this State. | 24 | | An ordinance or resolution imposing or discontinuing the | 25 | | tax under this Section or effecting a change in the rate | 26 | | thereof shall either: (i) be adopted and a certified copy |
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| 1 | | thereof filed with the Department on or before the first day of | 2 | | April, whereupon the Department shall proceed to administer | 3 | | and enforce this Section as of the first day of July next | 4 | | following the adoption and filing; or (ii) be adopted and a | 5 | | certified copy thereof filed with the Department on or before | 6 | | the first day of October, whereupon the Department shall | 7 | | proceed to administer and enforce this Section as of the first | 8 | | day of January next following the adoption and filing. | 9 | | An ordinance adopted in accordance with the provisions of | 10 | | this Section in effect before the effective date of this | 11 | | amendatory Act of the 101st General Assembly shall be deemed | 12 | | to impose the tax in accordance with the provisions of this | 13 | | Section as amended by this amendatory Act of the 101st General | 14 | | Assembly and shall be administered by the Department of | 15 | | Revenue in accordance with the provisions of this Section as | 16 | | amended by this amendatory Act of the 101st General Assembly; | 17 | | provided that, on or before October 1, 2020, the municipality | 18 | | adopts and files a certified copy of a superseding ordinance | 19 | | that imposes the tax in accordance with the provisions of this | 20 | | Section as amended by this amendatory Act of the 101st General | 21 | | Assembly. If a superseding ordinance is not so adopted and | 22 | | filed, then the tax imposed in accordance with the provisions | 23 | | of this Section in effect before the effective date of this | 24 | | amendatory Act of the 101st General Assembly shall be | 25 | | discontinued on January 1, 2021. | 26 | | This Section shall be known and may be cited as the |
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| 1 | | Municipal Motor Fuel Tax Law. | 2 | | (Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19.)
| 3 | | Section 99. Effective date. This Act takes effect | 4 | | immediately.
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