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