Agencies
Services
Municipal Motor Fuel Tax
Legal Reference
- Statutory - 65 ILCS 5/8-11-2.3
Electronic Services
Definition
Certain municipalities in Cook County have imposed a tax on the retail sale of motor fuel.
Tax Rate
Use the Tax Rate Database to look up location specific tax rates.
Filing Requirements
Form MMFT-1, Municipal Motor Fuel Tax Return is due monthly, quarterly, or annually, based on the same reporting period for filing Form ST-1. 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.
Forms & Resources
- Form MMFT-1, Municipal Motor Fuel Tax Return | Instructions
- Form MMFT-1-X, Amended Municipal Motor Fuel Tax Return | Instructions
- Form MMFT-2, Multiple Site Form | Instructions
- Form MMFT-2-X, Amended Multiple Site Form | Instructions
Questions?
- Call us at: 1 800 732-8866 or 217 782-3336
- Call TDD: 1 800 544-5304
- Mail your MMFT-1 and MMFT-1-X forms to:
ATTN: MUNICIPAL MOTOR FUEL TAX
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019