HB 4112

Abstract

Amends the Illinois Municipal Code. Provides that if a municipality has imposed a municipal occupation tax, then the corporate authorities of that municipality may, by ordinance, provide that the tax does not apply with respect to the sale of motor fuel or specific types of motor fuel, and a referendum is not required to reimpose the tax at the same or at a lower rate with respect to that motor fuel. Provides that if a municipality imposes a motor-fuel tax, the corporate authorities may, by ordinance, discontinue or lower the rate of the tax, and a referendum is not required to reimpose the tax at the same rate or at a lower rate.