093_HB3131

 
                                     LRB093 05962 SJM 06059 b

 1        AN ACT concerning taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Motor Fuel Tax Law is amended by changing
 5    Section 8 as follows:

 6        (35 ILCS 505/8) (from Ch. 120, par. 424)
 7        Sec.  8.  Except  as  provided in Section 8a, subdivision
 8    (h)(1) of Section 12a, Section 13a.6, and items 13,  14,  15,
 9    and  16  of  Section 15, all money received by the Department
10    under this Act, including payments made to the Department  by
11    member  jurisdictions participating in the International Fuel
12    Tax Agreement, shall be deposited in a special  fund  in  the
13    State treasury, to be known as the "Motor Fuel Tax Fund", and
14    shall be used as follows:
15        (a)  2  1/2  cents  per  gallon  of  the tax collected on
16    special fuel under paragraph (b) of Section 2 and Section 13a
17    of this Act shall be transferred to  the  State  Construction
18    Account Fund in the State Treasury;
19        (b)  $420,000  shall  be  transferred  each  month to the
20    State Boating Act Fund  to  be  used  by  the  Department  of
21    Natural  Resources for the purposes specified in Article X of
22    the Boat Registration and Safety Act;
23        (c)  $2,250,000 shall be transferred each  month  to  the
24    Grade  Crossing  Protection  Fund  to be used as follows: not
25    less than $6,000,000 each fiscal year shall be used  for  the
26    construction   or   reconstruction   of  rail  highway  grade
27    separation structures; beginning with fiscal  year  1997  and
28    ending in fiscal year 2000, $1,500,000, beginning with fiscal
29    year  2001  and  ending  in fiscal year 2003, $2,250,000, and
30    $750,000 in fiscal year 2004 and each fiscal year  thereafter
31    shall  be  transferred  to the Transportation Regulatory Fund
 
                            -2-      LRB093 05962 SJM 06059 b
 1    and shall be accounted  for  as  part  of  the  rail  carrier
 2    portion  of  such  funds and shall be used to pay the cost of
 3    administration of the Illinois Commerce Commission's railroad
 4    safety program in connection with its duties under subsection
 5    (3) of Section 18c-7401 of the Illinois  Vehicle  Code,  with
 6    the  remainder to be used by the Department of Transportation
 7    upon order of the Illinois Commerce Commission, to  pay  that
 8    part  of the cost apportioned by such Commission to the State
 9    to cover the interest of the public in the use  of  highways,
10    roads,  streets, or pedestrian walkways in the county highway
11    system, township  and  district  road  system,  or  municipal
12    street system as defined in the Illinois Highway Code, as the
13    same  may  from  time  to  time be amended, for separation of
14    grades, for installation, construction or  reconstruction  of
15    crossing protection or reconstruction, alteration, relocation
16    including construction or improvement of any existing highway
17    necessary  for access to property or improvement of any grade
18    crossing including the necessary highway  approaches  thereto
19    of any railroad across the highway or public road, or for the
20    installation, construction, reconstruction, or maintenance of
21    a  pedestrian  walkway over or under a railroad right-of-way,
22    as provided for in and in accordance with Section 18c-7401 of
23    the Illinois Vehicle Code. The  Commission  shall  not  order
24    more  than  $2,000,000  per year in Grade Crossing Protection
25    Fund moneys for pedestrian walkways. In entering  orders  for
26    projects   for   which   payments  from  the  Grade  Crossing
27    Protection Fund will be made, the  Commission  shall  account
28    for  expenditures  authorized  by the orders on a cash rather
29    than an accrual basis.  For purposes of this  requirement  an
30    "accrual basis" assumes that the total cost of the project is
31    expended  in  the  fiscal year in which the order is entered,
32    while a "cash basis" allocates the cost of the project  among
33    fiscal  years as expenditures are actually made.  To meet the
34    requirements  of  this  subsection,  the  Illinois   Commerce
 
                            -3-      LRB093 05962 SJM 06059 b
 1    Commission  shall  develop annual and 5-year project plans of
 2    rail crossing capital improvements that will be paid for with
 3    moneys from the Grade Crossing Protection Fund.   The  annual
 4    project  plan  shall  identify  projects  for  the succeeding
 5    fiscal year  and  the  5-year  project  plan  shall  identify
 6    projects  for  the  5  directly succeeding fiscal years.  The
 7    Commission shall submit the annual and 5-year  project  plans
 8    for  this  Fund to the Governor, the President of the Senate,
 9    the Senate Minority Leader,  the  Speaker  of  the  House  of
10    Representatives,  and  the  Minority  Leader  of the House of
11    Representatives on the first Wednesday in April of each year;
12        (d)  of the amount remaining after  allocations  provided
13    for  in  subsections  (a),  (b)  and (c), a sufficient amount
14    shall be reserved to pay all of the following:
15             (1)  the costs  of  the  Department  of  Revenue  in
16        administering this Act;
17             (2)  the  costs  of the Department of Transportation
18        in performing its duties imposed by the Illinois  Highway
19        Code  for  supervising  the  use  of motor fuel tax funds
20        apportioned  to   municipalities,   counties   and   road
21        districts;
22             (3)  refunds  provided for in Section 13 of this Act
23        and  under  the  terms  of  the  International  Fuel  Tax
24        Agreement referenced in Section 14a;
25             (4)  from October 1, 1985 until June 30,  1994,  the
26        administration  of  the Vehicle Emissions Inspection Law,
27        which  amount  shall  be   certified   monthly   by   the
28        Environmental  Protection Agency to the State Comptroller
29        and  shall  promptly  be   transferred   by   the   State
30        Comptroller and Treasurer from the Motor Fuel Tax Fund to
31        the  Vehicle  Inspection Fund, and for the period July 1,
32        1994 through June 30, 2000,  one-twelfth  of  $25,000,000
33        each  month, and for the period July 1, 2000 through June
34        30, 2006, one-twelfth of $30,000,000 each month, for  the
 
                            -4-      LRB093 05962 SJM 06059 b
 1        administration of the Vehicle Emissions Inspection Law of
 2        1995,  to  be  transferred  by  the State Comptroller and
 3        Treasurer from the Motor Fuel Tax Fund into  the  Vehicle
 4        Inspection Fund;
 5             (5)  amounts  ordered  paid  by the Court of Claims;
 6        and
 7             (6)  payment of motor fuel use taxes due  to  member
 8        jurisdictions  under  the terms of the International Fuel
 9        Tax  Agreement.   The  Department  shall  certify   these
10        amounts to the Comptroller by the 15th day of each month;
11        the  Comptroller  shall cause orders to be drawn for such
12        amounts, and the Treasurer shall administer those amounts
13        on or before the last day of each month;
14        (e)  after allocations for  the  purposes  set  forth  in
15    subsections (a), (b), (c) and (d), the remaining amount shall
16    be apportioned as follows:
17             (1)  Until  January  1,  2000,  58.4%, and beginning
18        January 1, 2000, 45.6% shall be deposited as follows:
19                  (A)  37% into the  State  Construction  Account
20             Fund, and
21                  (B)  63%  into  the  Road  Fund,  $1,250,000 of
22             which  shall  be  reserved  each   month   for   the
23             Department   of   Transportation   to   be  used  in
24             accordance with the  provisions  of  Sections  6-901
25             through 6-906 of the Illinois Highway Code;
26             (2)  Until  January  1,  2000,  41.6%, and beginning
27        January 1,  2000,  54.4%  shall  be  transferred  to  the
28        Department   of   Transportation  to  be  distributed  as
29        follows:
30                  (A)  49.10% to the municipalities of the State,
31                  (B)  16.74% to the counties of the State having
32             1,000,000 or more inhabitants,
33                  (C)  18.27% to the counties of the State having
34             less than 1,000,000 inhabitants,
 
                            -5-      LRB093 05962 SJM 06059 b
 1                  (D)  15.89% to the road districts of the State.
 2        As soon as may be after the first day of each  month  the
 3    Department of Transportation shall allot to each municipality
 4    its   share   of   the  amount  apportioned  to  the  several
 5    municipalities which shall be in proportion to the population
 6    of such municipalities as determined by  the  last  preceding
 7    municipal  census  if  conducted by the Federal Government or
 8    Federal census. If territory is annexed to  any  municipality
 9    subsequent  to  the  time  of  the  last preceding census the
10    corporate authorities of such municipality may cause a census
11    to be taken of such annexed territory and the  population  so
12    ascertained   for  such  territory  shall  be  added  to  the
13    population of the municipality  as  determined  by  the  last
14    preceding census for the purpose of determining the allotment
15    for that municipality.  If the population of any municipality
16    was  not  determined by the last Federal census preceding any
17    apportionment, the apportionment to such  municipality  shall
18    be  in accordance with any census taken by such municipality.
19    Any municipal census used in  accordance  with  this  Section
20    shall be certified to the Department of Transportation by the
21    clerk of such municipality, and the accuracy thereof shall be
22    subject  to  approval  of  the Department which may make such
23    corrections as it ascertains to be necessary.
24        As soon as may be after the first day of each  month  the
25    Department  of  Transportation shall allot to each county its
26    share of the amount apportioned to the  several  counties  of
27    the  State  as herein provided. Each allotment to the several
28    counties having less than 1,000,000 inhabitants shall  be  in
29    proportion  to  the  amount  of  motor  vehicle  license fees
30    received from the residents of such  counties,  respectively,
31    during  the  preceding  calendar year. The Secretary of State
32    shall, on or before April 15 of each year,  transmit  to  the
33    Department  of  Transportation  a  full  and  complete report
34    showing the amount of motor  vehicle  license  fees  received
 
                            -6-      LRB093 05962 SJM 06059 b
 1    from  the  residents of each county, respectively, during the
 2    preceding calendar year.  The  Department  of  Transportation
 3    shall,  each  month, use for allotment purposes the last such
 4    report received from the Secretary of State.
 5        As soon as may be after the first day of each month,  the
 6    Department  of  Transportation  shall  allot  to  the several
 7    counties their share of the amount apportioned for the use of
 8    road districts.  The allotment shall be apportioned among the
 9    several counties in the State in  the  proportion  which  the
10    total mileage of township or district roads in the respective
11    counties  bears  to  the  total  mileage  of all township and
12    district roads in the State. Funds allotted to the respective
13    counties for the use  of  road  districts  therein  shall  be
14    allocated  to the several road districts in the county in the
15    proportion which  the  total  mileage  of  such  township  or
16    district  roads in the respective road districts bears to the
17    total mileage of all such township or district roads  in  the
18    county.   After  July  1  of any year, no allocation shall be
19    made for any road district unless it levied a  tax  for  road
20    and  bridge  purposes  in  an  amount  which will require the
21    extension of such tax against the  taxable  property  in  any
22    such  road district at a rate of not less than either .08% of
23    the value thereof, based upon the  assessment  for  the  year
24    immediately  prior  to  the year in which such tax was levied
25    and as equalized by the Department of Revenue or,  in  DuPage
26    County,  an  amount equal to or greater than $12,000 per mile
27    of  road  under  the  jurisdiction  of  the  road   district,
28    whichever is less.  If any road district has levied a special
29    tax  for  road purposes pursuant to Sections 6-601, 6-602 and
30    6-603 of the Illinois Highway Code, and such tax  was  levied
31    in  an  amount which would require extension at a rate of not
32    less than .08% of the value of the taxable property  thereof,
33    as equalized or assessed by the Department of Revenue, or, in
34    DuPage County, an amount equal to or greater than $12,000 per
 
                            -7-      LRB093 05962 SJM 06059 b
 1    mile  of  road  under  the jurisdiction of the road district,
 2    whichever is less, such levy  shall,  however,  be  deemed  a
 3    proper  compliance  with  this Section and shall qualify such
 4    road district for an allotment  under  this  Section.   If  a
 5    township  has  transferred  to the road and bridge fund money
 6    which, when added to the amount of any tax levy of  the  road
 7    district  would  be  the  equivalent  of a tax levy requiring
 8    extension at a rate of at least .08%,  or, in DuPage  County,
 9    an  amount  equal to or greater than $12,000 per mile of road
10    under the jurisdiction of the  road  district,  whichever  is
11    less,  such  transfer, together with any such tax levy, shall
12    be deemed a proper compliance with  this  Section  and  shall
13    qualify  the  road  district  for  an  allotment  under  this
14    Section.
15        In  counties in which a property tax extension limitation
16    is imposed under the Property Tax Extension  Limitation  Law,
17    road  districts  may retain their entitlement to a motor fuel
18    tax allotment if, at the  time  the  property  tax  extension
19    limitation  was imposed, the road district was levying a road
20    and bridge tax at a rate sufficient to entitle it to a  motor
21    fuel   tax  allotment  and  continues  to  levy  the  maximum
22    allowable amount after the imposition  of  the  property  tax
23    extension   limitation.    Any   road  district  may  in  all
24    circumstances retain its entitlement  to  a  motor  fuel  tax
25    allotment  if  it  levied  a road and bridge tax in an amount
26    that will require  the  extension  of  the  tax  against  the
27    taxable  property  in the road district at a rate of not less
28    than 0.08% of the assessed value of the property, based  upon
29    the assessment for the year immediately preceding the year in
30    which  the  tax was levied and as equalized by the Department
31    of Revenue or, in  DuPage  County,  an  amount  equal  to  or
32    greater  than $12,000 per mile of road under the jurisdiction
33    of the road district, whichever is less.
34        As used in this Section the term  "road  district"  means
 
                            -8-      LRB093 05962 SJM 06059 b
 1    any  road  district,  including  a county unit road district,
 2    provided for by the  Illinois  Highway  Code;  and  the  term
 3    "township  or  district  road" means any road in the township
 4    and district road system as defined in the  Illinois  Highway
 5    Code.  For the purposes of this Section, "road district" also
 6    includes   park  districts,  forest  preserve  districts  and
 7    conservation  districts  organized  under  Illinois  law  and
 8    "township or district road" also includes such roads  as  are
 9    maintained  by  park districts, forest preserve districts and
10    conservation districts.   The  Department  of  Transportation
11    shall  determine  the  mileage  of  all township and district
12    roads for the purposes of making allotments  and  allocations
13    of motor fuel tax funds for use in road districts.
14        Payment  of  motor  fuel tax moneys to municipalities and
15    counties  shall  be  made  as  soon  as  possible  after  the
16    allotment is made.  The  treasurer  of  the  municipality  or
17    county may invest these funds until their use is required and
18    the  interest earned by these investments shall be limited to
19    the same uses as the principal funds.
20    (Source:  P.A.  91-37,  eff.  7-1-99;  91-59,  eff.  6-30-99;
21    91-173, eff.  1-1-00;  91-357,  eff.  7-29-99;  91-704,  eff.
22    7-1-00; 91-725, eff. 6-2-00; 91-794, eff. 6-9-00; 92-16, eff.
23    6-28-01; 92-30, eff. 7-1-01.)

24        Section  99.  Effective date.  This Act takes effect upon
25    becoming law.