HB1846 Summary

• Expands county motor fuel tax authority to any county in Illinois, removing the restriction that limited it to DuPage, Kane, Lake, Will, and McHenry counties only.

• Allows counties to impose a tax of 4 to 8 cents per gallon on motor fuel sold at retail, with automatic annual adjustments based on Consumer Price Index increases (capped at 1 cent per year).

• Adds "maintaining and constructing essential transportation-related infrastructure" as an allowable use of tax proceeds, in addition to existing uses for operating, constructing, and improving public highways and waterways.

• Grants the Illinois Department of Revenue full authority to administer, collect, and enforce the tax, with a 2% administrative fee retained by the State Treasurer.

• Establishes effective dates for tax implementation: ordinances filed by April 1 take effect July 1; those filed by October 1 take effect January 1 of the following year.