Motor Fuel Tax

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The Village of Carol Stream enacted a 4 cents per gallon motor fuel tax effective June 1, 2018.  Funds collected from the motor fuel tax are deposited into the Village's Capital Projects Fund and are dedicated exclusively toward funding transportation related capital improvements including the Village's roadway maintenance and rehabilitation program.  While the tax applies to the end user of motor fuel purchased at retail, it is the obligation of Carol Stream motor fuel retailers to collect and remit the tax to the Village on a monthly basis.

Tax Collection and Filing

All motor fuel retailers must register with the Village within 30 days of commencing the retail sale of motor fuel.  Remittance of taxes collected must be made payable to the Village of Carol Stream no later than the 20th of the month following the month in which the tax was collected.  A completed tax return must accompany each monthly tax payment along with a copy of the Illinois Department of Revenue Form ST-1 or County motor fuel tax form (CMFT-1/CMFT-2) or other document that agrees to fuel sales totals reported.  A late penalty of 1% of taxes due will be assessed for each month or any portion thereof that the tax remains unpaid.

Tax Forms

Motor Fuel Retailer Registration Form

Motor Fuel Tax - Monthly Tax Return Form

View detailed Municipal Code sections HERE