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Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

Municipal Motor Fuel Tax

Legal Reference

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

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