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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 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, 2024 through June 30, 2025 the County Motor Fuel Tax was increased from four and seven/tenth cents ($0.047) per gallon to four and nine/tenth cents ($0.049) 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, 2025 through June 30, 2026 the County Motor Fuel Tax was increased from four and nine/tenth cents ($0.049) per gallon to five cents ($0.05) per gallon; and
WHEREAS, the County Board of Kane County deems it necessary to increase the County Motor Fuel Tax from five cents ($0.05) per gallon to eight cents ($0.08) per gallon.
NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that commencing July 1, 2026, 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 by the Kane County Board 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 the Kane County 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 2026, in accordance with the County Motor Fuel Tax Law (55 ILCS 5/5-1035.1(f)).
Passed by the Kane County Board on October 22, 2025.
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John A. Cunningham, MBA, JD, JD Corinne M. Pierog MA, MBA
Clerk, County Board Chairman, County Board
Kane County, Illinois Kane County, Illinois
Vote: