Other State Taxes
The City of Naperville receives a share of certain state taxes which are distributed on a population basis. Totals distributed to each municipality in the state are provided through the Illinois Department of Revenue.
A share of personal and corporate income taxes paid is shared with Illinois counties and municipalities on a population basis through the Local Government Distributive Fund (LGDF). The state has delayed the physical transfer of income tax funds up to four months after the distribution has been reported.
Sales taxes collected by the state on non-taxed or lower-taxed out-of-state purchases (e.g. internet sales) used in Illinois. The total State Use Tax rate is 6.25%. A portion of the Use Tax collected by the State of Illinois is distributed on a population basis to counties and municipalities.
State Motor Fuel Tax (MFT)
The State of Illinois collects $0.423 cents per gallon of gasoline or combustible gases sold and $0.498 per gallon of diesel fuel sold. A portion of the MFT collected by the state is distributed on a population basis to counties and municipalities. Its use is restricted to the maintenance of roads and bridges. Distribution of MFT funds is processed through the Illinois Department of Transportation each month.