Motor Fuel Tax

The City of Naperville collects a Local Gas Tax at the rate of four-cents ($0.04) per gallon.

Monies from the Local Gas Tax are allocated to the Road and Bridge Fund.

  • Revenues from the Local Gas Tax are approximately $2.6 million annually.
  • This tax helps fund the annual Maintenance Improvement Program (MIP) street resurfacing/reconstruction program.

Registration

All businesses must fill out and submit a Motor Fuel Tax Registration Form. Beginning July 1, 2020, businesses will submit the registration form electronically via My Help Center on the City's website.

It is also recommended that businesses create a My Help Center account to track your tax payments.

Filing

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.

Beginning July 1, 2020, businesses will submit the tax payment forms electronically via My Help Center on the City's website.

After your tax payment form is approved by the Finance Department, payments can be made:

Online

Login to the Help Center and access your Request Reference Number. Click the "Pay Now" button to pay.

By Mail

Payments and correspondence may be mailed to the City of Naperville, Finance Department, 400 S. Eagle Street, Naperville, IL 60540. Please reference Request Reference Number on your check. The City will reference the postmark date as the payment date.

In Person

Payments may be made by check, cash and credit card in person at the Finance Department during the following business hours:

Monday, Tuesday, Thursday, Friday - 7:30 a.m to 5 p.m.

Wednesday - 10 a.m. to 2 p.m.

Check payments may also be dropped off anytime in the dropbox in the lower level parking garage at 400 S. Eagle Street. Please reference the Request Reference Number on your check.

Help Center Instructions