SB3658 Summary

• Amends the County Motor Fuel Tax Law to define "sold at retail within the county" as the county where the purchaser takes possession of the motor fuel.

• Defines "retailers within the county" as anyone subject to tax under this Section in that county for purposes of tax distribution.

• Applies to DuPage, Kane, Lake, Will, and McHenry counties, which may impose motor fuel taxes between 4 and 8 cents per gallon on fuel sold for vehicle and recreational watercraft operation.

• Tax revenue collected by the Department of Revenue is deposited into the County Option Motor Fuel Tax Fund and distributed monthly to counties, with 2% retained for state administration costs.

• Effective January 1, 2023.