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Authorizing an Increase in the County Motor Fuel Tax
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WHEREAS, the County of Kane has, pursuant to the Illinois Compiled Statutes, 55
ILCS 5/5-1035.1 (hereinafter referred to as the County Motor Fuel Tax Law), previously
approved Resolution No. 91-92 wherein the County Board enacted a County Motor Fuel
Tax in the amount of two cents ($0.02) per gallon imposed upon all persons in Kane County
engaged in the business of selling motor fuel as then and thereafter defined in the County
Motor Fuel Tax Law of the Illinois Compiled Statutes, at retail for the operation of motor
vehicles on public highways or for the operation of recreational watercraft upon waterways;
and
WHEREAS, the County of Kane has previously approved Resolution No. 07-67
wherein the County Board increased the County Motor Fuel Tax from two cents ($0.02) to
four cents ($0.04) per gallon; and
WHEREAS, the Illinois Department of Revenue is authorized to determine and
apply an annual rate increase using the Consumer Price Index to the County Motor Fuel
Tax and from July 1, 2020 through June 30, 2021, the County Motor Fuel Tax was
increased from four cents ($0.04) per gallon to four and one/tenth cents ($0.041) per gallon;
and
WHEREAS, the Illinois Department of Revenue is authorized to determine and
apply an annual rate increase using the Consumer Price Index to the County Motor Fuel
Tax and from July 1, 2022 through June 30, 2023 the County Motor Fuel Tax was increased
from four and one/tenth cents ($0.041) per gallon to four and four/tenth cents ($0.044) per
gallon; and
WHEREAS, the Illinois Department of Revenue is authorized to determine and
apply an annual rate increase using the Consumer Price Index to the County Motor Fuel
Tax and from July 1, 2023 through June 30, 2024 the County Motor Fuel Tax was increased
from four and four/tenth cents ($0.044) per gallon to four and seven/tenth cents ($0.047)
per gallon; and
WHEREAS, the County Board of Kane County deems it necessary to increase the
County Motor Fuel Tax from four and seven/tenth cents ($0.047) per gallon to eight cents
($0.08) per gallon.
NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that
commencing July 1, 2024, a tax is hereby imposed upon all persons engaged in the
business of selling motor fuel, as now or hereafter defined by County Motor Fuel Tax
Law (55 ILCS 5/5-1035.1), at retail for the operation of motor vehicles upon public highways
or for the operation of recreational watercraft upon waterways and for the purpose of use
or consumption thereof and not for the purpose of resale, in the amount of eight cents
($0.08) per gallon.
NOW, THEREFORE, BE IT FURTHER RESOLVED b y t h e K a n e C o u n t y
B o a r d that the proceeds from the County Motor Fuel Tax shall be used by Kane County
solely for the purpose of operating, constructing, and improving public highways and
waterways, and acquiring real property and right-of-way for public highways and waterways
within Kane County.
NOW, THEREFORE, BE IT FURTHER RESOLVED by t he Kane Count y
Board that, pursuant to the County Motor Fuel Tax Law, the Kane County Motor Fuel Tax
and all civil penalties that may be assessed as an incident thereof, shall be administered,
collected and enforced by the Illinois Department of Revenue in the same manner as
the tax imposed under the Retailer's Occupation Tax Act, as now or hereafter amended,
insofar as may be practicable, except that in the event of a conflict with the provisions of
the County Motor Fuel Tax Law (55 ILCS 5/1-1035.1), shall control. The Illinois Department
of Revenue shall have full power to administer and enforce this section; to collect all taxes
and penalties due hereunder; to dispose of taxes and penalties so collected in the manner
hereinafter provided; and to determine all rights to credit memoranda arising on account of
the erroneous payment of any tax or penalty hereunder.
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board
that any and all money derived from the County Motor Fuel Tax shall be placed in the
separate fund known as the "Motor Fuel Local Option Fund." (Fund #304)
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that
the Kane County Board shall from time to time, adopt resolutions appropriating funds from
such Motor Fuel Local Option Fund solely for the purpose of operating, constructing, and
improving public highways and waterways, and acquiring real property and right-of-ways
for public highways and waterways in Kane County.
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that
the Kane County Clerk shall publish this Resolution in a newspaper of general circulation
published in Kane County.
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that
the Kane County Clerk shall transmit certified copies of this Resolution to the Kane County
Auditor, the Kane County Treasurer, the Kane County Finance Director, and the Illinois
Department of Revenue.
NOW, THEREFORE, BE IT FURTHER RESOLVED that this Resolution shall be in
full force and effect upon its approval, provided however that the change in the rate shall
not take effect until the first day of July 2024, in accordance with the County Motor Fuel
Tax Law (55 ILCS 5/5-1035.1(f)).
Passed by the Kane County Board on November 21, 2023.
_________________________ _________________________
John A. Cunningham Corinne M. Pierog MA, MBA
Clerk, County Board Chairman, County Board
Kane County, Illinois Kane County, Illinois
Vote: