Gasoline and Diesel Fuel Tax

Ordinance

Cook County Gasoline and Diesel Fuel Tax Ordinance (Chapter 74, Article XII) (at municode.com)
An ordinance providing for the imposition of a tax on the retail sale of gasoline and diesel fuel; for registration of distributors and suppliers; and for rules and penalties.


Forms

Gasoline Tax Return

Gasoline Tax Return Form (Please call Revenue for new form)

Every registered Distributor or Supplier of gasoline fuel must file a monthly return, even when purchasing tax-paid gasoline or when inactive.
Due Date – 20th of each month

Schedule A – Gasoline

Schedule should be prepared for each separate delivery address comprising all Illinois gasoline sales delivered outside of Illinois.

(new form - January 2015)

Schedule B-Gasoline

Schedule documents all sales in the State of Illinois that were either delivered outside Cook County or sold at a retail location outside Cook County, operated by the Distributor or Supplier. Schedule B must be submitted to support the deduction on line 4d, Column 1 of the Cook County Gasoline Fuel Tax Return. (New form – January 2015)

Schedule B1 – Gasoline

Schedule B1 is to be prepared for each separate delivery address comprising all Illinois gasoline sales delivered outside Cook County. Do not complete this schedule for sales at distributor operated retail locations outside Cook County. (New form – January 2015)

Schedule C – Gasoline

Schedule C is to be prepared for each sale and distribution to other registered distributors. (New form - January 2015)

Diesel Fuel Tax Return

Diesel Fuel Tax Return Form (Please call Revenue for new form)

Every registered Distributor or Supplier of diesel fuel must file a monthly return, even when purchasing tax-paid diesel fuel or when inactive.
Due Date – 20th of each month

Schedule A – Diesel

Schedule should be prepared for each separate delivery address comprising all Illinois diesel fuel sales delivered outside Illinois.

(New form – January 2015)

Schedule B – Diesel

Schedule B documents all sales in the State of Illinois that were either delivered outside Cook County or sold at a retail location outside Cook County, operated by the Distributor or Supplier. Schedule B must be submitted to support the deduction on Line 4d, of the Cook County Diesel Fuel Tax Return. (New form – January 2015)

Schedule B-1 – Diesel

Schedule B1 is to be prepared for each separate delivery address comprising all Illinois diesel fuel sales delivered outside Cook County. Do not complete this schedule for sales at distributor operated retail locations outside Cook County. (New form – January 2015)

 
This schedule should be prepared for each separate delivery address comprising all Illinois diesel fuel sales and distribution to other registered distributors. (New form - January 2015)