County Motor Fuel Tax

Statutory Reference

55 ILCS 5/5-1035.1

Definition

DuPage, Kane, and McHenry counties have imposed a tax on the retail sale of motor fuel at a rate not exceeding 4 cents per gallon. DuPage and McHenry counties levy the tax at the maximum rate, while Kane County imposes the tax at 2 cents per gallon.

Tax Rate

DuPage and McHenry counties levy the tax at the maximum rate.
Kane County imposes the tax at 2 cents per gallon.

Form/Filing & Payment Requirements

Form CMFT-1, County Motor Fuel Tax Return is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.

A monthly return is due the 20th day of the month following the month for which the return is filed.
A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
An annual return is due January 20th of the year following the year for which the return is filed.
Form CMFT-1-X, Amended County Motor Fuel Tax Return | Instructions
Form CMFT-2, Multiple Site Form
Form CMFT-2-X, Amended Multiple Site Form
Create your own forms

Questions?

Call us at: 1 800 732-8866 or 1 217 782-3336
Call TDD: 1 800 544-5304
Mail your CMFT-1 and CMFT-1-X forms to:

Attn: County Motor Fuel Tax
Illinois Department of Revenue
P.O. Box 19034
Springfield, Illinois 62794-9034