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Motor Fuel Tax

The City of Naperville collects a Motor Fuel Tax at the rate of 4 cents per gallon.

Of every four cents ($0.04) per gallon collected, one cent ($0.01) shall be allocated to the City Road and Bridge Fund and three cents ($0.03) shall be allocated to the Motor Fuel Tax Fund.

  • Revenues from the Motor Fuel Tax are approximately $2.8 million annually.
  • This tax helps fund the annual Maintenance Improvement Program (MIP) street resurfacing/reconstruction program.

Filing

All retailers must fill out and return a Motor Fuel Tax Registration Form.

The Motor Fuel Tax is due monthly. Payment of the tax must be made to the City of Naperville no later than the 20th of each month following the month in which the tax was collected. For example, taxes collected during the month of July are due no later than August 20. Along with the tax payment, business owners must submit a completed Motor Fuel Tax Return Form and a copy of either the Illinois Department of Revenue Sales and Use Tax Return Form (ST-1), or the County Motor Fuel Tax form (CMFT-1/CMFT-2), or an internal report.

Filing after the due date will result in a Late Payment Penalty equal to 5% of the unpaid tax and an Interest Penalty equal to 1.5% of the unpaid tax per month.

Finance Department