Authorizing the governing body of a county or a municipal corporation to impose a sales and use tax on motor fuel for the purpose of financing local road and transit capital projects; defining the county or municipal corporation sales and use tax on motor fuel authorized by the Act as a "local transportation tax"; providing that the local transportation tax rate may not exceed 2%; providing that State laws and regulations applicable to the State sales and use tax apply to a local transportation tax; etc.
Bill File Type: Regular
Effective Date(s): June 1, 2013
|Date Posted||Document Name|
|1/25/2013||Text - First - Sales and Use Tax - Motor Fuel - Local Transportation Tax|
( 11-102, 11-102.1, 11-104, 11-221, 2-1302.2 )
( 2-103.1 )
Last Updated: 2/3/2020 2:27 PM