Municipal Motor Fuel Tax

• Statutory - 65 ILCS 5/8-11-2.3

• MyTax Illinois

Certain municipalities in Cook County have imposed a tax on the retail sale of motor fuel.

Use the Tax Rate Database to look up location specific tax rates. 

• 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.
    

• 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
  

• 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