File #: 23-5695    Version: 1 Name: Gas and Diesel Amendment Board Item 11.2023
Type: Ordinance Amendment Status: Approved
File created: 11/2/2023 In control: Finance Committee
On agenda: 11/16/2023 Final action: 12/14/2023
Title: PROPOSED ORDINANCE AMENDMENT GASOLINE AND DIESEL FUEL TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XII. Gasoline and Diesel Fuel Tax, Sections 74-470 through 74-509 be amended as follows: Article XII. Gasoline and Diesel Fuel Tax Sec. 74-470. Short title. This Article shall be known and may be cited as the Cook County Retail Sale of Gasoline and Diesel Fuel Tax Ordinance. Sec. 74-471. Definitions. The following words, terms and phrases, when used in this Article, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning: Blended fuel means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. Biodiesel Fuel means a fuel made wholly or partly from vegetable oils, animal fat...
Sponsors: TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, SCOTT R. BRITTON, JOHN P. DALEY, DENNIS DEER, BRIDGET DEGNEN, BRIDGET GAINER, MONICA GORDON, BILL LOWRY, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, ANTHONY J. QUEZADA, TARA S. STAMPS, MAGGIE TREVOR
title
PROPOSED ORDINANCE AMENDMENT

GASOLINE AND DIESEL FUEL TAX

NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XII. Gasoline and Diesel Fuel Tax, Sections 74-470 through 74-509 be amended as follows:

Article XII. Gasoline and Diesel Fuel Tax

Sec. 74-470. Short title.

This Article shall be known and may be cited as the Cook County Retail Sale of Gasoline and Diesel Fuel Tax Ordinance.

Sec. 74-471. Definitions.

The following words, terms and phrases, when used in this Article, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:

Blended fuel means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle.

Biodiesel Fuel means a fuel made wholly or partly from vegetable oils, animal fats or any other renewable resource or naturally occurring material, for use in a diesel engine. This definition does not include home heating oil or railroad locomotive fuel.

Consumer means end user.

Department means the Department of Revenue.
Diesel fuel means any petroleum product intended for use or offered for sale as a fuel for engines in which the fuel is injected into the combustion chamber and ignited by pressure without electric spark. This definition does not include home heating oil or railroad locomotive fuel.

Distributor means any person who either produces, refines, blends, compounds, or manufactures motor fuel in this County, or transports or has transported gasoline or motor fuel into this County, or receives motor fuel in Cook County on which this tax has not been paid. Distributors who own terminals and sell fuel at the wholesale level are subject to this Article.

Fuel alcohol means methanol or fuel grade ethanol.
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