97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3236

 

Introduced 2/1/2012, by Sen. Martin A. Sandoval

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/8.3  from Ch. 127, par. 144.3
35 ILCS 505/1.30 new
35 ILCS 505/1.31 new
35 ILCS 505/2  from Ch. 120, par. 418
35 ILCS 505/8  from Ch. 120, par. 424

    Amends the Motor Fuel Tax Law. Provides that the rate of tax imposed on sales of motor fuel and diesel fuel within the metropolitan region shall be increased or decreased on January 1 of each calendar year beginning in 2013 by an amount equal to the percentage change (if any) in the consumer price index during the previous calendar year. Provides that the metropolitan region means all territory included within the territory of the Regional Transportation Authority. Provides that, beginning on February 1, 2013, each month the State Comptroller and the State Treasurer shall transfer from the Road Fund to the Public Transportation Fund an amount equal to the difference between the amount collected in the previous month from within the metropolitan region and the amount that would have been collected from within the metropolitan region if the tax had been imposed at the rate in effect for areas outside of the metropolitan region. Amends the State Finance Act to make conforming changes. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Section 8.3 as follows:
 
6    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
7    Sec. 8.3. Money in the Road Fund shall, if and when the
8State of Illinois incurs any bonded indebtedness for the
9construction of permanent highways, be set aside and used for
10the purpose of paying and discharging annually the principal
11and interest on that bonded indebtedness then due and payable,
12and for no other purpose. The surplus, if any, in the Road Fund
13after the payment of principal and interest on that bonded
14indebtedness then annually due shall be used as follows:
15        first -- to pay the cost of administration of Chapters
16    2 through 10 of the Illinois Vehicle Code, except the cost
17    of administration of Articles I and II of Chapter 3 of that
18    Code; and
19        secondly -- for expenses of the Department of
20    Transportation for construction, reconstruction,
21    improvement, repair, maintenance, operation, and
22    administration of highways in accordance with the
23    provisions of laws relating thereto, or for any purpose

 

 

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1    related or incident to and connected therewith, including
2    the separation of grades of those highways with railroads
3    and with highways and including the payment of awards made
4    by the Illinois Workers' Compensation Commission under the
5    terms of the Workers' Compensation Act or Workers'
6    Occupational Diseases Act for injury or death of an
7    employee of the Division of Highways in the Department of
8    Transportation; or for the acquisition of land and the
9    erection of buildings for highway purposes, including the
10    acquisition of highway right-of-way or for investigations
11    to determine the reasonably anticipated future highway
12    needs; or for making of surveys, plans, specifications and
13    estimates for and in the construction and maintenance of
14    flight strips and of highways necessary to provide access
15    to military and naval reservations, to defense industries
16    and defense-industry sites, and to the sources of raw
17    materials and for replacing existing highways and highway
18    connections shut off from general public use at military
19    and naval reservations and defense-industry sites, or for
20    the purchase of right-of-way, except that the State shall
21    be reimbursed in full for any expense incurred in building
22    the flight strips; or for the operating and maintaining of
23    highway garages; or for patrolling and policing the public
24    highways and conserving the peace; or for the operating
25    expenses of the Department relating to the administration
26    of public transportation programs; or, during fiscal year

 

 

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1    2012 only, for the purposes of a grant not to exceed
2    $8,500,000 to the Regional Transportation Authority on
3    behalf of PACE for the purpose of ADA/Para-transit
4    expenses; or for any of those purposes or any other purpose
5    that may be provided by law.
6    Appropriations for any of those purposes are payable from
7the Road Fund. Appropriations may also be made from the Road
8Fund for the administrative expenses of any State agency that
9are related to motor vehicles or arise from the use of motor
10vehicles.
11    Beginning with fiscal year 1980 and thereafter, no Road
12Fund monies shall be appropriated to the following Departments
13or agencies of State government for administration, grants, or
14operations; but this limitation is not a restriction upon
15appropriating for those purposes any Road Fund monies that are
16eligible for federal reimbursement;
17        1. Department of Public Health;
18        2. Department of Transportation, only with respect to
19    subsidies for one-half fare Student Transportation and
20    Reduced Fare for Elderly, except during fiscal year 2012
21    only when no more than $40,000,000 may be expended;
22        3. Department of Central Management Services, except
23    for expenditures incurred for group insurance premiums of
24    appropriate personnel;
25        4. Judicial Systems and Agencies.
26    Beginning with fiscal year 1981 and thereafter, no Road

 

 

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1Fund monies shall be appropriated to the following Departments
2or agencies of State government for administration, grants, or
3operations; but this limitation is not a restriction upon
4appropriating for those purposes any Road Fund monies that are
5eligible for federal reimbursement:
6        1. Department of State Police, except for expenditures
7    with respect to the Division of Operations;
8        2. Department of Transportation, only with respect to
9    Intercity Rail Subsidies, except during fiscal year 2012
10    only when no more than $40,000,000 may be expended, and
11    Rail Freight Services.
12    Beginning with fiscal year 1982 and thereafter, no Road
13Fund monies shall be appropriated to the following Departments
14or agencies of State government for administration, grants, or
15operations; but this limitation is not a restriction upon
16appropriating for those purposes any Road Fund monies that are
17eligible for federal reimbursement: Department of Central
18Management Services, except for awards made by the Illinois
19Workers' Compensation Commission under the terms of the
20Workers' Compensation Act or Workers' Occupational Diseases
21Act for injury or death of an employee of the Division of
22Highways in the Department of Transportation.
23    Beginning with fiscal year 1984 and thereafter, no Road
24Fund monies shall be appropriated to the following Departments
25or agencies of State government for administration, grants, or
26operations; but this limitation is not a restriction upon

 

 

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1appropriating for those purposes any Road Fund monies that are
2eligible for federal reimbursement:
3        1. Department of State Police, except not more than 40%
4    of the funds appropriated for the Division of Operations;
5        2. State Officers.
6    Beginning with fiscal year 1984 and thereafter, no Road
7Fund monies shall be appropriated to any Department or agency
8of State government for administration, grants, or operations
9except as provided hereafter; but this limitation is not a
10restriction upon appropriating for those purposes any Road Fund
11monies that are eligible for federal reimbursement. It shall
12not be lawful to circumvent the above appropriation limitations
13by governmental reorganization or other methods.
14Appropriations shall be made from the Road Fund only in
15accordance with the provisions of this Section.
16    Money in the Road Fund shall, if and when the State of
17Illinois incurs any bonded indebtedness for the construction of
18permanent highways, be set aside and used for the purpose of
19paying and discharging during each fiscal year the principal
20and interest on that bonded indebtedness as it becomes due and
21payable as provided in the Transportation Bond Act, and for no
22other purpose. The surplus, if any, in the Road Fund after the
23payment of principal and interest on that bonded indebtedness
24then annually due shall be used as follows:
25        first -- to pay the cost of administration of Chapters
26    2 through 10 of the Illinois Vehicle Code; and

 

 

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1        secondly -- no Road Fund monies derived from fees,
2    excises, or license taxes relating to registration,
3    operation and use of vehicles on public highways or to
4    fuels used for the propulsion of those vehicles, shall be
5    appropriated or expended other than for costs of
6    administering the laws imposing those fees, excises, and
7    license taxes, statutory refunds and adjustments allowed
8    thereunder, administrative costs of the Department of
9    Transportation, including, but not limited to, the
10    operating expenses of the Department relating to the
11    administration of public transportation programs, payment
12    of debts and liabilities incurred in construction and
13    reconstruction of public highways and bridges, acquisition
14    of rights-of-way for and the cost of construction,
15    reconstruction, maintenance, repair, and operation of
16    public highways and bridges under the direction and
17    supervision of the State, political subdivision, or
18    municipality collecting those monies, or during fiscal
19    year 2012 only for the purposes of a grant not to exceed
20    $8,500,000 to the Regional Transportation Authority on
21    behalf of PACE for the purpose of ADA/Para-transit
22    expenses, and the costs for patrolling and policing the
23    public highways (by State, political subdivision, or
24    municipality collecting that money) for enforcement of
25    traffic laws. The separation of grades of such highways
26    with railroads and costs associated with protection of

 

 

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1    at-grade highway and railroad crossing shall also be
2    permissible.
3    Appropriations for any of such purposes are payable from
4the Road Fund or the Grade Crossing Protection Fund as provided
5in Section 8 of the Motor Fuel Tax Law.
6    Except as provided in this paragraph, beginning with fiscal
7year 1991 and thereafter, no Road Fund monies shall be
8appropriated to the Department of State Police for the purposes
9of this Section in excess of its total fiscal year 1990 Road
10Fund appropriations for those purposes unless otherwise
11provided in Section 5g of this Act. For fiscal years 2003,
122004, 2005, 2006, and 2007 only, no Road Fund monies shall be
13appropriated to the Department of State Police for the purposes
14of this Section in excess of $97,310,000. For fiscal year 2008
15only, no Road Fund monies shall be appropriated to the
16Department of State Police for the purposes of this Section in
17excess of $106,100,000. For fiscal year 2009 only, no Road Fund
18monies shall be appropriated to the Department of State Police
19for the purposes of this Section in excess of $114,700,000.
20Beginning in fiscal year 2010, no road fund moneys shall be
21appropriated to the Department of State Police. It shall not be
22lawful to circumvent this limitation on appropriations by
23governmental reorganization or other methods unless otherwise
24provided in Section 5g of this Act.
25    In fiscal year 1994, no Road Fund monies shall be
26appropriated to the Secretary of State for the purposes of this

 

 

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1Section in excess of the total fiscal year 1991 Road Fund
2appropriations to the Secretary of State for those purposes,
3plus $9,800,000. It shall not be lawful to circumvent this
4limitation on appropriations by governmental reorganization or
5other method.
6    Beginning with fiscal year 1995 and thereafter, no Road
7Fund monies shall be appropriated to the Secretary of State for
8the purposes of this Section in excess of the total fiscal year
91994 Road Fund appropriations to the Secretary of State for
10those purposes. It shall not be lawful to circumvent this
11limitation on appropriations by governmental reorganization or
12other methods.
13    Beginning with fiscal year 2000, total Road Fund
14appropriations to the Secretary of State for the purposes of
15this Section shall not exceed the amounts specified for the
16following fiscal years:
17    Fiscal Year 2000$80,500,000;
18    Fiscal Year 2001$80,500,000;
19    Fiscal Year 2002$80,500,000;
20    Fiscal Year 2003$130,500,000;
21    Fiscal Year 2004$130,500,000;
22    Fiscal Year 2005$130,500,000;
23    Fiscal Year 2006 $130,500,000;
24    Fiscal Year 2007 $130,500,000;
25    Fiscal Year 2008$130,500,000;
26    Fiscal Year 2009 $130,500,000.

 

 

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1    For fiscal year 2010, no road fund moneys shall be
2appropriated to the Secretary of State.
3    Beginning in fiscal year 2011, moneys in the Road Fund
4shall be appropriated to the Secretary of State for the
5exclusive purpose of paying refunds due to overpayment of fees
6related to Chapter 3 of the Illinois Vehicle Code unless
7otherwise provided for by law.
8    It shall not be lawful to circumvent this limitation on
9appropriations by governmental reorganization or other
10methods.
11    No new program may be initiated in fiscal year 1991 and
12thereafter that is not consistent with the limitations imposed
13by this Section for fiscal year 1984 and thereafter, insofar as
14appropriation of Road Fund monies is concerned.
15    Nothing in this Section prohibits transfers from the Road
16Fund to the State Construction Account Fund under Section 5e of
17this Act; nor to the General Revenue Fund, as authorized by
18this amendatory Act of the 93rd General Assembly.
19    Nothing in this Section prohibits transfers from the Road
20Fund to the Public Transportation Fund, as authorized under
21Section 8 of the Motor Fuel Tax Law.
22    The additional amounts authorized for expenditure in this
23Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
24shall be repaid to the Road Fund from the General Revenue Fund
25in the next succeeding fiscal year that the General Revenue
26Fund has a positive budgetary balance, as determined by

 

 

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1generally accepted accounting principles applicable to
2government.
3    The additional amounts authorized for expenditure by the
4Secretary of State and the Department of State Police in this
5Section by this amendatory Act of the 94th General Assembly
6shall be repaid to the Road Fund from the General Revenue Fund
7in the next succeeding fiscal year that the General Revenue
8Fund has a positive budgetary balance, as determined by
9generally accepted accounting principles applicable to
10government.
11(Source: P.A. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72,
12eff. 7-1-11.)
 
13    Section 10. The Motor Fuel Tax Law is amended by changing
14Sections 2 and 8 and by adding Sections 1.30 and 1.31 as
15follows:
 
16    (35 ILCS 505/1.30 new)
17    Sec. 1.30. Consumer Price Index. "Consumer Price Index"
18means the index published by the Bureau of Labor Statistics of
19the United States Department of Labor, or any successor agency,
20that measures the average change in prices of goods and
21services purchased by all urban consumers (United States city
22average, all items).
 
23    (35 ILCS 505/1.31 new)

 

 

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1    Sec. 1.31. Metropolitan region. "Metropolitan region" has
2the meaning ascribed to that term in the Regional
3Transportation Authority Act.
 
4    (35 ILCS 505/2)  (from Ch. 120, par. 418)
5    Sec. 2. A tax is imposed on the privilege of operating
6motor vehicles upon the public highways and recreational-type
7watercraft upon the waters of this State.
8    (a) Prior to August 1, 1989, the tax is imposed at the rate
9of 13 cents per gallon on all motor fuel used in motor vehicles
10operating on the public highways and recreational type
11watercraft operating upon the waters of this State. Beginning
12on August 1, 1989 and until January 1, 1990, the rate of the
13tax imposed in this paragraph shall be 16 cents per gallon.
14Beginning January 1, 1990, the rate of tax imposed in this
15paragraph shall be 19 cents per gallon.
16    (b) The tax on the privilege of operating motor vehicles
17which use diesel fuel shall be the rate according to paragraph
18(a) plus an additional 2 1/2 cents per gallon. "Diesel fuel" is
19defined as any product intended for use or offered for sale as
20a fuel for engines in which the fuel is injected into the
21combustion chamber and ignited by pressure without electric
22spark.
23    (c) A tax is imposed upon the privilege of engaging in the
24business of selling motor fuel as a retailer or reseller on all
25motor fuel used in motor vehicles operating on the public

 

 

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1highways and recreational type watercraft operating upon the
2waters of this State: (1) at the rate of 3 cents per gallon on
3motor fuel owned or possessed by such retailer or reseller at
412:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
5gallon on motor fuel owned or possessed by such retailer or
6reseller at 12:01 A.M. on January 1, 1990.
7    Retailers and resellers who are subject to this additional
8tax shall be required to inventory such motor fuel and pay this
9additional tax in a manner prescribed by the Department of
10Revenue.
11    The tax imposed in this paragraph (c) shall be in addition
12to all other taxes imposed by the State of Illinois or any unit
13of local government in this State.
14    (c-5) The taxes imposed under this Section on sales of
15motor fuel and diesel fuel within the metropolitan region shall
16be increased or decreased on January 1 of each calendar year
17beginning in 2013 by an amount equal to the percentage change
18(if any) in the consumer price index in the previous calendar
19year.
20    (d) Except as provided in Section 2a, the collection of a
21tax based on gallonage of gasoline used for the propulsion of
22any aircraft is prohibited on and after October 1, 1979.
23    (e) The collection of a tax, based on gallonage of all
24products commonly or commercially known or sold as 1-K
25kerosene, regardless of its classification or uses, is
26prohibited (i) on and after July 1, 1992 until December 31,

 

 

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11999, except when the 1-K kerosene is either: (1) delivered
2into bulk storage facilities of a bulk user, or (2) delivered
3directly into the fuel supply tanks of motor vehicles and (ii)
4on and after January 1, 2000. Beginning on January 1, 2000, the
5collection of a tax, based on gallonage of all products
6commonly or commercially known or sold as 1-K kerosene,
7regardless of its classification or uses, is prohibited except
8when the 1-K kerosene is delivered directly into a storage tank
9that is located at a facility that has withdrawal facilities
10that are readily accessible to and are capable of dispensing
111-K kerosene into the fuel supply tanks of motor vehicles. For
12purposes of this subsection (e), a facility is considered to
13have withdrawal facilities that are not "readily accessible to
14and capable of dispensing 1-K kerosene into the fuel supply
15tanks of motor vehicles" only if the 1-K kerosene is delivered
16from: (i) a dispenser hose that is short enough so that it will
17not reach the fuel supply tank of a motor vehicle or (ii) a
18dispenser that is enclosed by a fence or other physical barrier
19so that a vehicle cannot pull alongside the dispenser to permit
20fueling.
21    Any person who sells or uses 1-K kerosene for use in motor
22vehicles upon which the tax imposed by this Law has not been
23paid shall be liable for any tax due on the sales or use of 1-K
24kerosene.
25(Source: P.A. 96-1384, eff. 7-29-10.)
 

 

 

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1    (35 ILCS 505/8)  (from Ch. 120, par. 424)
2    Sec. 8. Except as provided in Section 8a, subdivision
3(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
416 of Section 15, all money received by the Department under
5this Act, including payments made to the Department by member
6jurisdictions participating in the International Fuel Tax
7Agreement, shall be deposited in a special fund in the State
8treasury, to be known as the "Motor Fuel Tax Fund", and shall
9be used as follows:
10    (a) 2 1/2 cents per gallon of the tax collected on special
11fuel under paragraph (b) of Section 2 and Section 13a of this
12Act shall be transferred to the State Construction Account Fund
13in the State Treasury;
14    (b) $420,000 shall be transferred each month to the State
15Boating Act Fund to be used by the Department of Natural
16Resources for the purposes specified in Article X of the Boat
17Registration and Safety Act;
18    (c) $3,500,000 shall be transferred each month to the Grade
19Crossing Protection Fund to be used as follows: not less than
20$12,000,000 each fiscal year shall be used for the construction
21or reconstruction of rail highway grade separation structures;
22$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
23fiscal year 2010 and each fiscal year thereafter shall be
24transferred to the Transportation Regulatory Fund and shall be
25accounted for as part of the rail carrier portion of such funds
26and shall be used to pay the cost of administration of the

 

 

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1Illinois Commerce Commission's railroad safety program in
2connection with its duties under subsection (3) of Section
318c-7401 of the Illinois Vehicle Code, with the remainder to be
4used by the Department of Transportation upon order of the
5Illinois Commerce Commission, to pay that part of the cost
6apportioned by such Commission to the State to cover the
7interest of the public in the use of highways, roads, streets,
8or pedestrian walkways in the county highway system, township
9and district road system, or municipal street system as defined
10in the Illinois Highway Code, as the same may from time to time
11be amended, for separation of grades, for installation,
12construction or reconstruction of crossing protection or
13reconstruction, alteration, relocation including construction
14or improvement of any existing highway necessary for access to
15property or improvement of any grade crossing and grade
16crossing surface including the necessary highway approaches
17thereto of any railroad across the highway or public road, or
18for the installation, construction, reconstruction, or
19maintenance of a pedestrian walkway over or under a railroad
20right-of-way, as provided for in and in accordance with Section
2118c-7401 of the Illinois Vehicle Code. The Commission may order
22up to $2,000,000 per year in Grade Crossing Protection Fund
23moneys for the improvement of grade crossing surfaces and up to
24$300,000 per year for the maintenance and renewal of 4-quadrant
25gate vehicle detection systems located at non-high speed rail
26grade crossings. The Commission shall not order more than

 

 

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1$2,000,000 per year in Grade Crossing Protection Fund moneys
2for pedestrian walkways. In entering orders for projects for
3which payments from the Grade Crossing Protection Fund will be
4made, the Commission shall account for expenditures authorized
5by the orders on a cash rather than an accrual basis. For
6purposes of this requirement an "accrual basis" assumes that
7the total cost of the project is expended in the fiscal year in
8which the order is entered, while a "cash basis" allocates the
9cost of the project among fiscal years as expenditures are
10actually made. To meet the requirements of this subsection, the
11Illinois Commerce Commission shall develop annual and 5-year
12project plans of rail crossing capital improvements that will
13be paid for with moneys from the Grade Crossing Protection
14Fund. The annual project plan shall identify projects for the
15succeeding fiscal year and the 5-year project plan shall
16identify projects for the 5 directly succeeding fiscal years.
17The Commission shall submit the annual and 5-year project plans
18for this Fund to the Governor, the President of the Senate, the
19Senate Minority Leader, the Speaker of the House of
20Representatives, and the Minority Leader of the House of
21Representatives on the first Wednesday in April of each year;
22    (d) of the amount remaining after allocations provided for
23in subsections (a), (b) and (c), a sufficient amount shall be
24reserved to pay all of the following:
25        (1) the costs of the Department of Revenue in
26    administering this Act;

 

 

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1        (2) the costs of the Department of Transportation in
2    performing its duties imposed by the Illinois Highway Code
3    for supervising the use of motor fuel tax funds apportioned
4    to municipalities, counties and road districts;
5        (3) refunds provided for in Section 13, refunds for
6    overpayment of decal fees paid under Section 13a.4 of this
7    Act, and refunds provided for under the terms of the
8    International Fuel Tax Agreement referenced in Section
9    14a;
10        (4) from October 1, 1985 until June 30, 1994, the
11    administration of the Vehicle Emissions Inspection Law,
12    which amount shall be certified monthly by the
13    Environmental Protection Agency to the State Comptroller
14    and shall promptly be transferred by the State Comptroller
15    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
16    Inspection Fund, and for the period July 1, 1994 through
17    June 30, 2000, one-twelfth of $25,000,000 each month, for
18    the period July 1, 2000 through June 30, 2003, one-twelfth
19    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
20    and $15,000,000 on January 1, 2004, and $15,000,000 on each
21    July 1 and October 1, or as soon thereafter as may be
22    practical, during the period July 1, 2004 through June 30,
23    2012, for the administration of the Vehicle Emissions
24    Inspection Law of 2005, to be transferred by the State
25    Comptroller and Treasurer from the Motor Fuel Tax Fund into
26    the Vehicle Inspection Fund;

 

 

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1        (5) amounts ordered paid by the Court of Claims; and
2        (6) payment of motor fuel use taxes due to member
3    jurisdictions under the terms of the International Fuel Tax
4    Agreement. The Department shall certify these amounts to
5    the Comptroller by the 15th day of each month; the
6    Comptroller shall cause orders to be drawn for such
7    amounts, and the Treasurer shall administer those amounts
8    on or before the last day of each month;
9    (e) after allocations for the purposes set forth in
10subsections (a), (b), (c) and (d), the remaining amount shall
11be apportioned as follows:
12        (1) Until January 1, 2000, 58.4%, and beginning January
13    1, 2000, 45.6% shall be deposited as follows:
14            (A) 37% into the State Construction Account Fund,
15        and
16            (B) 63% into the Road Fund, $1,250,000 of which
17        shall be reserved each month for the Department of
18        Transportation to be used in accordance with the
19        provisions of Sections 6-901 through 6-906 of the
20        Illinois Highway Code;
21        (2) Until January 1, 2000, 41.6%, and beginning January
22    1, 2000, 54.4% shall be transferred to the Department of
23    Transportation to be distributed as follows:
24            (A) 49.10% to the municipalities of the State,
25            (B) 16.74% to the counties of the State having
26        1,000,000 or more inhabitants,

 

 

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1            (C) 18.27% to the counties of the State having less
2        than 1,000,000 inhabitants,
3            (D) 15.89% to the road districts of the State.
4    As soon as may be after the first day of each month the
5Department of Transportation shall allot to each municipality
6its share of the amount apportioned to the several
7municipalities which shall be in proportion to the population
8of such municipalities as determined by the last preceding
9municipal census if conducted by the Federal Government or
10Federal census. If territory is annexed to any municipality
11subsequent to the time of the last preceding census the
12corporate authorities of such municipality may cause a census
13to be taken of such annexed territory and the population so
14ascertained for such territory shall be added to the population
15of the municipality as determined by the last preceding census
16for the purpose of determining the allotment for that
17municipality. If the population of any municipality was not
18determined by the last Federal census preceding any
19apportionment, the apportionment to such municipality shall be
20in accordance with any census taken by such municipality. Any
21municipal census used in accordance with this Section shall be
22certified to the Department of Transportation by the clerk of
23such municipality, and the accuracy thereof shall be subject to
24approval of the Department which may make such corrections as
25it ascertains to be necessary.
26    As soon as may be after the first day of each month the

 

 

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1Department of Transportation shall allot to each county its
2share of the amount apportioned to the several counties of the
3State as herein provided. Each allotment to the several
4counties having less than 1,000,000 inhabitants shall be in
5proportion to the amount of motor vehicle license fees received
6from the residents of such counties, respectively, during the
7preceding calendar year. The Secretary of State shall, on or
8before April 15 of each year, transmit to the Department of
9Transportation a full and complete report showing the amount of
10motor vehicle license fees received from the residents of each
11county, respectively, during the preceding calendar year. The
12Department of Transportation shall, each month, use for
13allotment purposes the last such report received from the
14Secretary of State.
15    As soon as may be after the first day of each month, the
16Department of Transportation shall allot to the several
17counties their share of the amount apportioned for the use of
18road districts. The allotment shall be apportioned among the
19several counties in the State in the proportion which the total
20mileage of township or district roads in the respective
21counties bears to the total mileage of all township and
22district roads in the State. Funds allotted to the respective
23counties for the use of road districts therein shall be
24allocated to the several road districts in the county in the
25proportion which the total mileage of such township or district
26roads in the respective road districts bears to the total

 

 

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1mileage of all such township or district roads in the county.
2After July 1 of any year prior to 2011, no allocation shall be
3made for any road district unless it levied a tax for road and
4bridge purposes in an amount which will require the extension
5of such tax against the taxable property in any such road
6district at a rate of not less than either .08% of the value
7thereof, based upon the assessment for the year immediately
8prior to the year in which such tax was levied and as equalized
9by the Department of Revenue or, in DuPage County, an amount
10equal to or greater than $12,000 per mile of road under the
11jurisdiction of the road district, whichever is less. Beginning
12July 1, 2011 and each July 1 thereafter, an allocation shall be
13made for any road district if it levied a tax for road and
14bridge purposes. In counties other than DuPage County, if the
15amount of the tax levy requires the extension of the tax
16against the taxable property in the road district at a rate
17that is less than 0.08% of the value thereof, based upon the
18assessment for the year immediately prior to the year in which
19the tax was levied and as equalized by the Department of
20Revenue, then the amount of the allocation for that road
21district shall be a percentage of the maximum allocation equal
22to the percentage obtained by dividing the rate extended by the
23district by 0.08%. In DuPage County, if the amount of the tax
24levy requires the extension of the tax against the taxable
25property in the road district at a rate that is less than the
26lesser of (i) 0.08% of the value of the taxable property in the

 

 

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1road district, based upon the assessment for the year
2immediately prior to the year in which such tax was levied and
3as equalized by the Department of Revenue, or (ii) a rate that
4will yield an amount equal to $12,000 per mile of road under
5the jurisdiction of the road district, then the amount of the
6allocation for the road district shall be a percentage of the
7maximum allocation equal to the percentage obtained by dividing
8the rate extended by the district by the lesser of (i) 0.08% or
9(ii) the rate that will yield an amount equal to $12,000 per
10mile of road under the jurisdiction of the road district.
11    Prior to 2011, if any road district has levied a special
12tax for road purposes pursuant to Sections 6-601, 6-602 and
136-603 of the Illinois Highway Code, and such tax was levied in
14an amount which would require extension at a rate of not less
15than .08% of the value of the taxable property thereof, as
16equalized or assessed by the Department of Revenue, or, in
17DuPage County, an amount equal to or greater than $12,000 per
18mile of road under the jurisdiction of the road district,
19whichever is less, such levy shall, however, be deemed a proper
20compliance with this Section and shall qualify such road
21district for an allotment under this Section. Beginning in 2011
22and thereafter, if any road district has levied a special tax
23for road purposes under Sections 6-601, 6-602, and 6-603 of the
24Illinois Highway Code, and the tax was levied in an amount that
25would require extension at a rate of not less than 0.08% of the
26value of the taxable property of that road district, as

 

 

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1equalized or assessed by the Department of Revenue or, in
2DuPage County, an amount equal to or greater than $12,000 per
3mile of road under the jurisdiction of the road district,
4whichever is less, that levy shall be deemed a proper
5compliance with this Section and shall qualify such road
6district for a full, rather than proportionate, allotment under
7this Section. If the levy for the special tax is less than
80.08% of the value of the taxable property, or, in DuPage
9County if the levy for the special tax is less than the lesser
10of (i) 0.08% or (ii) $12,000 per mile of road under the
11jurisdiction of the road district, and if the levy for the
12special tax is more than any other levy for road and bridge
13purposes, then the levy for the special tax qualifies the road
14district for a proportionate, rather than full, allotment under
15this Section. If the levy for the special tax is equal to or
16less than any other levy for road and bridge purposes, then any
17allotment under this Section shall be determined by the other
18levy for road and bridge purposes.
19    Prior to 2011, if a township has transferred to the road
20and bridge fund money which, when added to the amount of any
21tax levy of the road district would be the equivalent of a tax
22levy requiring extension at a rate of at least .08%, or, in
23DuPage County, an amount equal to or greater than $12,000 per
24mile of road under the jurisdiction of the road district,
25whichever is less, such transfer, together with any such tax
26levy, shall be deemed a proper compliance with this Section and

 

 

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1shall qualify the road district for an allotment under this
2Section.
3    In counties in which a property tax extension limitation is
4imposed under the Property Tax Extension Limitation Law, road
5districts may retain their entitlement to a motor fuel tax
6allotment or, beginning in 2011, their entitlement to a full
7allotment if, at the time the property tax extension limitation
8was imposed, the road district was levying a road and bridge
9tax at a rate sufficient to entitle it to a motor fuel tax
10allotment and continues to levy the maximum allowable amount
11after the imposition of the property tax extension limitation.
12Any road district may in all circumstances retain its
13entitlement to a motor fuel tax allotment or, beginning in
142011, its entitlement to a full allotment if it levied a road
15and bridge tax in an amount that will require the extension of
16the tax against the taxable property in the road district at a
17rate of not less than 0.08% of the assessed value of the
18property, based upon the assessment for the year immediately
19preceding the year in which the tax was levied and as equalized
20by the Department of Revenue or, in DuPage County, an amount
21equal to or greater than $12,000 per mile of road under the
22jurisdiction of the road district, whichever is less.
23    As used in this Section the term "road district" means any
24road district, including a county unit road district, provided
25for by the Illinois Highway Code; and the term "township or
26district road" means any road in the township and district road

 

 

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1system as defined in the Illinois Highway Code. For the
2purposes of this Section, "township or district road" also
3includes such roads as are maintained by park districts, forest
4preserve districts and conservation districts. The Department
5of Transportation shall determine the mileage of all township
6and district roads for the purposes of making allotments and
7allocations of motor fuel tax funds for use in road districts.
8    Payment of motor fuel tax moneys to municipalities and
9counties shall be made as soon as possible after the allotment
10is made. The treasurer of the municipality or county may invest
11these funds until their use is required and the interest earned
12by these investments shall be limited to the same uses as the
13principal funds.
14    Beginning February 1, 2013, as soon as possible after the
15first day of each month, if, during the previous month, the
16rate of tax imposed within the metropolitan region under
17Section 2 exceeds the rate of tax imposed under that Section in
18areas outside of the metropolitan region, then the Department
19of Revenue shall certify to the State Comptroller and the State
20Treasurer the amount of the difference between the tax
21collected in the metropolitan region under Section 2 in the
22previous month and the amount of tax that would have been
23collected in the metropolitan region during the previous month
24if the tax had been imposed at the rates specified in
25subsections (a), (b), and (c) of Section 2, as applicable. Upon
26receipt of the certification, the State Comptroller shall order

 

 

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1transferred and the State Treasurer shall transfer from the
2Road Fund to the Public Transportation Fund the amount
3certified plus any cumulative deficiencies in such transfers
4from previous months. If any federal agency or any court of
5competent jurisdiction makes a final determination that those
6transfers from the Road Fund to the Public Transportation Fund
7would render the State ineligible for the receipt of federal
8funds, then no such transfers shall be made on or after the
9first day of the first month to occur not less than 30 days
10after the final determination is made.
11(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959,
12eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10;
1396-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff.
148-12-11.)
 
15    Section 97. Severability. The provisions of this Act are
16severable under Section 1.31 of the Statute on Statutes.
 
17    Section 99. Effective date. This Act takes effect upon
18becoming law.