O-44-23 Amending and adding Title 3 Revenue and Finance to the Village Code of the Village of Lemont (Local Motor Fuel Tax)VILLAGE OF
TEMONT
TO: Village Board Meeting
FROM: Darshana Prakash, Finance
THROUGH: George Schafer, Village Administrator
418 Main Street I Lemont, IL 60430
SUBJECT: An Amended Ordinance establishing and adding Title 3 Revenue and
Finance to the Village Code of the Village of Lemont (Local Motor Fuel
Tax)
DATE: October 23, 2023
SUMMARY/BACKGROUND
On September 25, 2023 the Village Board approved Ordinance 0-43-23 which established a
local motor fuel tax. The Ordinance was received by Illinois Department of Revenue (IDOR)
before the October 1st filing deadline.
However, IDOR's review rejected the Ordinance as submitted and has requested the Village
resubmit an amended Ordinance with some specific language revisions. IDOR accepts the
original submittal date and if the revised Ordinance is received by November 1, 2023, will
proceed with the process of implementing the local motor fuel tax.
ANALYSIS
Consistency with Village Policy
STAFF RECOMMENDATION
Motion to approve the Amended Ordinance
BOARD ACTION REQUESTED
Motion to approve the Amended Ordinance
ATTACHMENTS
Amended Ordinance establishing the local motor fuel tax.pdf
VILLAGE OF LEMONT
ORDINANCE
NUMBER O-A23
AN AMENDED ORDINANCE ESTABLISHING AND
ADDING TITLE 3 REVENUE AND FINANCE TO THE
VILLAGE CODE OF THE VILLAGE OF LEMONT
(LOCAL MOTOR FUEL TAX)
JOHN EGOFSKE, Village President
CHARLENE M. SMOLLEN, Clerk
JANELLE KITTRIDGE
DAVE MAHER
KEN MCCLAFFERTY
KEVIN SHAUGHNESSY
RICK SNIEGOWSKI
RON STAPLETON
Trustees
Published in pamphlet form by authority of the Village President and Board ofTrustees of the Village of Lemont on 10I2 7I20
ORDINANCE NO. 0-TY23
AN AMENDED ORDINANCE ESTABLISHING AND ADDING TITLE 3
REVENUE AND FINANCE TO THE VILLAGE CODE OF THE VILLAGE
OF LEMONT (LOCAL MOTOR FUEL TAX)
WHEREAS, the Village of Lemont, Counties of Cook, Will and DuPage, Illinois, ("the
Village") is a municipality in the state of Illinois with full powers to enact ordinances and adopt
resolutions for the benefit of the residents of the Village; and
WHEREAS, the President and Board of Trustees of the Village of Lemont (the
"Corporate Authorities") may from time to time amend the text of the Village Code when it is
determined to be in the best interests of the residents of the Village; and
WHEREAS, the Corporate Authorities find that it is in the best interest of the Village to
amend the Village Code provisions regarding taxes; and
WHEREAS, the Corporate Authorities find it in the best interests of the Village and it's
residents that Chapter 3.37 et seq. be added to the Village Code ("Local Motor Vehicle Tax").
NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of
the Village of Lemont, Counties of Cook, Will and DuPage, Illinois, as follows:
SECTION 1: That the above recitals are found to be true and correct and are hereby
incorporated herein and made a part hereof, as if fully set forth in their entirety.
SECTION 2:
3.37.010: DEFINITIONS:
Whenever used herein, unless context otherwise requires, the words, terms or phrases used
herein shall have the meaning ascribed to them in the Illinois Motor Fuel tax Law, 35 ILCS 505/1
et seq.
2
3.37.020: IMPOSITION OF TAX:
a. A tax is hereby imposed upon all persons engaged in the Village of Lemont in Cook, DuPage
and Will Counties in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, at
retail for the operation of motor vehicles upon public highways or for the operation of
recreational watercraft upon waterways, at the rate of $0.03 per gallon of motor fuel sold at retail
in the municipality for the purpose of use or consumption and not for the purpose of resale.
b. The tax herein levied shall be paid in addition to any and all other taxes and charges.
The tax herein imposed is not based on the selling or purchase price or gross receipts from
the sale or purchase of motor fuel.
c. The imposition of these taxes is in accordance with and subject to the provisions of
Sections 8-11-2.3 of the Illinois Municipal Code (65 ILCS 5/8-11-2.3), and as set forth
therein, as far as practicable, Sections 2b, 2d, 6, 6a, 12, 12a, 13, 1 3a.2, 13.a.8, 15.1 and 21
of the Motor Fuel Tax Law.
3.37.030: ADMINISTRATION BY THE ILLINOIS DEPARTMENT OF REVENUE
The taxes hereby imposed, and the civil penalties that may be assessed as an incident
thereto, shall be collected and enforced by the Illinois Department of Revenue. The Illinois
Department of Revenue shall have the full power to administer and enforce the provisions of this
Ordinance. Further, the failure to timely collect or remit all taxes due hereunder is a violation of
the Code of Ordinances of the Village of Lemont and may be subject to penalties thereunder.
3.37.040: CLERK TO CERTIFY ORDINANCE TO THE ILLINOIS DEPARTMENT OF
REVENUE
The Village Clerk is hereby directed to file a certified copy of this Ordinance with the
Illinois Department of Revenue on or before the last day of the calendar month in which the
ordinance is enacted.
3.37.050: EFFECTIVE DATE:
This Ordinance shall be in full force and effect upon its passage, approval and publications
as provided by law.
REPEAL OF CONFLICTING PROVISIONS:
All Ordinances, resolutions, motions or orders in conflict with the provisions of this
Ordinance are, to the extent of the conflict, expressly hereby repealed on the Effective Date of this
Ordinance.
SEVERABILITY:
If any provision of this Ordinance or application thereof to any person or circumstances is
ruled unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or
applications of this Ordinance that can be given effect without the invalid application or provision
and each invalid provision or invalid application of this Ordinance is severable.
ADOPTED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF LEMONT, COUNTIES OF COOK, WILL, AND DUPAGE, ILLINOIS,
ON THIS 23rd DAY OF OCTOBER 2023.
Janelle Kittridge
Dave Maher
Ken McClafferty
Kevin Shaughnessy
Rick Sniegowski
Ron Stapleton
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Attest ' x
Charlene M. Smollen, Village Clerk
AYES NAYS
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ABSENT ABSTAIN
Approved:
Jo Egof e, Village President
STATE OF ILLINOIS )
THE COUNTY OF COOK ) SS
VILLAGE OF LEMONT )
CERTIFICATION OF ORDINANCE
I, the undersigned, do hereby certify that I am the duly selected, qualified and acting Village Clerk of the Village
of Lemont, Cook, DuPage and Will Counties, Illinois (the "Municipality"), and as such official I am the keeper of the
records and files of the Municipality and of its President and Board of Trustees (the "Corporate Authorities").
I do further certify that the attached ordinance constitutes a full, true and complete excerpt from the proceedings of the
regular meeting of the Corporate Authorities held on the 23 day of October 2023, insofar as same relates to the adoption
of Ordinance No. 0-44-23 entitled:
ORDINANCE 0-44-23
AMENDED ORDINANCE ESTABLISHING AND ADDING TITLE 3 REVENUE AND FINANCE TO THE
VILLAGE CODE OF THE VILLAGE OF LEMONT (LOCAL MOTOR FUEL TAX)
a true, correct and complete copy of which ordinance as adopted at such meeting appears in the transcript of the minutes
of such meeting and is hereto attached. Such ordinance was adopted and approved on the date thereon set forth by not
less than a affirmative vote of a majority of the Corporate Authorities and approved by the Village President on the date
indicated thereon.
I do further certify that the deliberation of the Corporate Authorities on the adoption of the above ordinance were
taken openly, that the adoption of such ordinance was duly moved and seconded, that the vote on the adoption of such
ordinance was taken openly and was preceded by a public recital of the nature of the matter being considered and such
other information as would inform the public of the nature of the business being conducted, that such meeting was held at
a specified time and place convenient to the public, that the agenda for such meeting was duly and continuously posted on
the Municipality's website and at the office of Village Clerk at least 48 hours before the meeting, that notice of such
meeting was duly given to all to all of the news media requesting such notice, that such meeting was called and held in
strict compliance with the provisions of the open meeting laws of the State of Illinois, as amended, and the Illinois
Municipal Code, as amended, and that the Corporate Authorities have complied with all of the applicable provisions of
such laws and such Code and their procedural rules in the adoption of such ordinance.
IN WITNESS WHEREOF, I hereunto affix my official signature and the seal of the Village of Lemont, Illinois,
this 23 day of October 2023.
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