Municipal Motor Fuel Tax

Municipal Motor Fuel Tax
On September 7, 2010, the Elmhurst City Council approved a one and one-half cents ($0.015) per gallon municipal Motor Fuel Tax (MFT). A municipal MFT, in addition to all other taxes, is hereby levied and imposed upon the privilege of purchasing motor fuel at retail in the City of Elmhurst at a rate of one and one-half cents ($0.015) per U.S. gallon.

“Motor fuel” means all volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating internal combustion engines.

The municipal MFT is to be calculated and collected starting October 1, 2010. Dealers have the duty to collect this tax from each consumer at the time of the motor fuel sales transaction. All dealers subject to the municipal MFT will file a monthly return to the City of Elmhurst. The return must be filed with the City by the twentieth day of the calendar month immediately succeeding the month for which the return is made, and shall be accompanied by payment of all taxes due and owing for the month covered by such return. A link to the form is below.

Specific details regarding this tax can be found in the municipal Motor Fuel Tax Ordinance.