COUNTIES-MOTOR FUEL

Illinois General Assembly - Full Text of HB4439

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4439

Introduced 1/20/2026, by Rep. Will Guzzardi

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1035.1

from Ch. 34, par. 5-1035.1

Amends the County Motor Fuel Tax Law in the Counties Code. Provides
that any county (currently, DuPage, Kane, Lake, Will, and McHenry counties
only) may impose a tax upon all persons engaged in the business of selling
motor fuel. Provides that, in addition to other uses currently allowed by
law, the proceeds from the tax shall be used for the purpose of maintaining
and constructing essential transportation-related infrastructure.
LRB104 17805 TRT 31238 b

A BILL FOR

HB4439
LRB104 17805 TRT 31238 b
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 Counties Code is amended by changing
5
Section 5-1035.1 as follows:

6

(55 ILCS 5/5-1035.1)

(from Ch. 34, par. 5-1035.1)
7

Sec. 5-1035.1.
County Motor Fuel Tax Law.

8

(a) The county board of
any county

the counties of DuPage,
9
Kane, Lake, Will, and McHenry
may, by an ordinance or
10
resolution adopted by an affirmative vote of a majority of the
11
members elected or appointed to the county board, impose a tax
12
upon all persons engaged in the county in the business of
13
selling motor fuel, as now or hereafter defined in the Motor
14
Fuel Tax Law, at retail for the operation of motor vehicles
15
upon public highways or for the operation of recreational
16
watercraft upon waterways. The collection of a tax under this
17
Section based on gallonage of gasoline used for the propulsion
18
of any aircraft is prohibited, and the collection of a tax
19
based on gallonage of special fuel used for the propulsion of
20
any aircraft is prohibited on and after December 1, 2019.
The
21
county

Kane County
may exempt diesel fuel from the tax imposed
22
pursuant to this Section. The initial tax rate may not be less
23
than 4 cents per gallon of motor fuel sold at retail within the

HB4439
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LRB104 17805 TRT 31238 b
1
county for the purpose of use or consumption and not for the
2
purpose of resale and may not exceed 8 cents per gallon of
3
motor fuel sold at retail within the county for the purpose of
4
use or consumption and not for the purpose of resale. The
5
proceeds from the tax shall be used by the county solely for
6
the purposes of operating, constructing, and improving public
7
highways, waterways, shared-use paths for nonvehicular public
8
travel, sidewalks, and bike paths
,

and
acquiring real property
9
and rights-of-way for public highways, waterways, shared-use
10
paths for nonvehicular public travel, sidewalks, and bike
11
paths within the county imposing the tax
, and maintaining and
12
constructing essential transportation-related infrastructure
.
13

(a-5) By June 1, 2020, and by June 1 of each year
14
thereafter, the Department of Revenue shall determine an
15
annual rate increase to take effect on July 1 of that calendar
16
year and continue through June 30 of the next calendar year.
17
Not later than June 1 of each year, the Department of Revenue
18
shall publish on its website the rate that will take effect on
19
July 1 of that calendar year. The rate shall be equal to the
20
rate in effect increased by an amount equal to the percentage
21
increase, if any, in the Consumer Price Index for All Urban
22
Consumers for all items, published by the United States
23
Department of Labor for the 12 months ending in March of each
24
year. The rate shall be rounded to the nearest one-tenth of one
25
cent. Each new rate may not exceed the rate in effect on June
26
30 of the previous year plus one cent.

HB4439
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1

(b) A tax imposed pursuant to this Section, and all civil
2
penalties that may be assessed as an incident thereof, shall
3
be administered, collected, and enforced by the Illinois
4
Department of Revenue in the same manner as the tax imposed
5
under the Retailers' Occupation Tax Act, as now or hereafter
6
amended, insofar as may be practicable; except that in the
7
event of a conflict with the provisions of this Section, this
8
Section shall control. The Department of Revenue shall have
9
full power: to administer and enforce this Section; to collect
10
all taxes and penalties due hereunder; to dispose of taxes and
11
penalties so collected in the manner hereinafter provided; and
12
to determine all rights to credit memoranda arising on account
13
of the erroneous payment of tax or penalty hereunder.
14

(b-5) Persons subject to any tax imposed under the
15
authority granted in this Section may reimburse themselves for
16
their seller's tax liability hereunder by separately stating
17
that tax as an additional charge, which charge may be stated in
18
combination, in a single amount, with State tax which sellers
19
are required to collect under the Use Tax Act, pursuant to such
20
bracket schedules as the Department may prescribe.
21

(c) Whenever the Department determines that a refund shall
22
be made under this Section to a claimant instead of issuing a
23
credit memorandum, the Department shall notify the State
24
Comptroller, who shall cause the order to be drawn for the
25
amount specified, and to the person named, in the notification
26
from the Department. The refund shall be paid by the State

HB4439
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LRB104 17805 TRT 31238 b
1
Treasurer out of the County Option Motor Fuel Tax Fund.
2

(d) The Department shall forthwith pay over to the State
3
Treasurer, ex officio, as trustee, all taxes and penalties
4
collected hereunder, which shall be deposited into the County
5
Option Motor Fuel Tax Fund, a special fund in the State
6
Treasury which is hereby created. On or before the 25th day of
7
each calendar month, the Department shall prepare and certify
8
to the State Comptroller the disbursement of stated sums of
9
money to named counties for which taxpayers have paid taxes or
10
penalties hereunder to the Department during the second
11
preceding calendar month. The amount to be paid to each county
12
shall be the amount (not including credit memoranda) collected
13
hereunder from retailers within the county during the second
14
preceding calendar month by the Department, but not including
15
an amount equal to the amount of refunds made during the second
16
preceding calendar month by the Department on behalf of the
17
county; less 2% of the balance, which sum shall be retained by
18
the State Treasurer to cover the costs incurred by the
19
Department in administering and enforcing the provisions of
20
this Section. The Department, at the time of each monthly
21
disbursement to the counties, shall prepare and certify to the
22
Comptroller the amount so retained by the State Treasurer,
23
which shall be transferred into the Tax Compliance and
24
Administration Fund.
25

(e) Nothing in this Section shall be construed to
26
authorize a county to impose a tax upon the privilege of

HB4439
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LRB104 17805 TRT 31238 b
1
engaging in any business which under the Constitution of the
2
United States may not be made the subject of taxation by this
3
State.
4

(f) Until January 1, 2020, an ordinance or resolution
5
imposing a tax hereunder or effecting a change in the rate
6
thereof shall be effective on the first day of the second
7
calendar month next following the month in which the ordinance
8
or resolution is adopted and a certified copy thereof is filed
9
with the Department of Revenue, whereupon the Department of
10
Revenue shall proceed to administer and enforce this Section
11
on behalf of the county as of the effective date of the
12
ordinance or resolution.
13

On and after January 1, 2020, an ordinance or resolution
14
imposing or discontinuing the tax hereunder or effecting a
15
change in the rate thereof shall either: (i) be adopted and a
16
certified copy thereof filed with the Department on or before
17
the first day of April, whereupon the Department shall proceed
18
to administer and enforce this Section as of the first day of
19
July next following the adoption and filing; or (ii) be
20
adopted and a certified copy thereof filed with the Department
21
on or before the first day of October, whereupon the
22
Department shall proceed to administer and enforce this
23
Section as of the first day of January next following the
24
adoption and filing.
25

(g) This Section shall be known and may be cited as the
26
County Motor Fuel Tax Law.

HB4439
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LRB104 17805 TRT 31238 b
1
(Source: P.A. 101-10, eff. 6-5-19; 101-32, eff. 6-28-19;
2
101-275, eff. 8-9-19; 101-604, eff. 12-13-19; 102-452, eff.
3
8-20-21.)

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