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90_SB1852
35 ILCS 505/8 from Ch. 120, par. 424
Amends the Motor Fuel Tax Law. Provides that the
distribution of moneys received under the Act to counties of
less than 1,000,000 shall be in proportion to the population
of the counties (now in proportion to the amount of license
fees received from residents of the counties). Provides that
the distribution to counties of less than 1,000,000 for the
use of road districts shall be apportioned to the counties in
proportion to the population of the counties (now in the
proportion which the total mileage of township or district
roads in the respective counties bears to the total mileage
of all township and district roads in the State). Provides
that the county shall then apportion the funds to the road
districts within the county in proportion to the population
of the road districts (now in the proportion which the total
mileage of such township or district roads in the respective
road districts bears to the total mileage of all such
township or district roads in the county). Effective January
1, 1999.
LRB9011365KDcd
LRB9011365KDcd
1 AN ACT to amend the Motor Fuel Tax Law by changing
2 Section 8.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Motor Fuel Tax Law is amended by
6 changing Section 8 as follows:
7 (35 ILCS 505/8) (from Ch. 120, par. 424)
8 Sec. 8. Except as provided in Section 8a, all money
9 received by the Department under this Act, including payments
10 made to the Department by member jurisdictions participating
11 in the International Fuel Tax Agreement, shall be deposited
12 in a special fund in the State treasury, to be known as the
13 "Motor Fuel Tax Fund", and shall be used as follows:
14 (a) 2 1/2 cents per gallon of the tax collected on
15 special fuel under paragraph (b) of Section 2 and Section 13a
16 of this Act shall be transferred to the State Construction
17 Account Fund in the State Treasury;
18 (b) $420,000 shall be transferred each month to the
19 State Boating Act Fund to be used by the Department of
20 Natural Resources for the purposes specified in Article X of
21 the Boat Registration and Safety Act;
22 (c) $1,500,000 shall be transferred each month to the
23 Grade Crossing Protection Fund to be used as follows: not
24 less than $6,000,000 each fiscal year shall be used for the
25 construction or reconstruction of rail highway grade
26 separation structures; beginning with fiscal year 1997 and
27 ending in fiscal year 1999, $1,500,000, and $750,000 in
28 fiscal year 2000 and each fiscal year thereafter shall be
29 transferred to the Transportation Regulatory Fund and shall
30 be accounted for as part of the rail carrier portion of such
31 funds and shall be used to pay the cost of administration of
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1 the Illinois Commerce Commission's railroad safety program in
2 connection with its duties under subsection (3) of Section
3 18c-7401 of the Illinois Vehicle Code, with the remainder to
4 be used by the Department of Transportation upon order of the
5 Illinois Commerce Commission, to pay that part of the cost
6 apportioned by such Commission to the State to cover the
7 interest of the State-wide public in the use of highways,
8 roads or streets in the county highway system, township and
9 district road system or municipal street system as defined in
10 the Illinois Highway Code, as the same may from time to time
11 be amended, for separation of grades, for installation,
12 construction or reconstruction of crossing protection or
13 reconstruction, alteration, relocation including construction
14 or improvement of any existing highway necessary for access
15 to property or improvement of any grade crossing including
16 the necessary highway approaches thereto of any railroad
17 across the highway or public road, as provided for in and in
18 accordance with Section 18c-7401 of the Illinois Vehicle
19 Code. In entering orders for projects for which payments
20 from the Grade Crossing Protection Fund will be made, the
21 Commission shall account for expenditures authorized by the
22 orders on a cash rather than an accrual basis. For purposes
23 of this requirement an "accrual basis" assumes that the total
24 cost of the project is expended in the fiscal year in which
25 the order is entered, while a "cash basis" allocates the cost
26 of the project among fiscal years as expenditures are
27 actually made;
28 (d) of the amount remaining after allocations provided
29 for in subsections (a), (b) and (c), a sufficient amount
30 shall be reserved to pay all of the following:
31 (1) the costs of the Department of Revenue in
32 administering this Act;
33 (2) the costs of the Department of Transportation
34 in performing its duties imposed by the Illinois Highway
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1 Code for supervising the use of motor fuel tax funds
2 apportioned to municipalities, counties and road
3 districts;
4 (3) refunds provided for in Section 13 of this Act
5 and under the terms of the International Fuel Tax
6 Agreement referenced in Section 14a;
7 (4) from October 1, 1985 until June 30, 1994, the
8 administration of the Vehicle Emissions Inspection Law,
9 which amount shall be certified monthly by the
10 Environmental Protection Agency to the State Comptroller
11 and shall promptly be transferred by the State
12 Comptroller and Treasurer from the Motor Fuel Tax Fund to
13 the Vehicle Inspection Fund, and beginning July 1, 1994,
14 and until December 31, 2000, one-twelfth of $25,000,000
15 each month for the administration of the Vehicle
16 Emissions Inspection Law of 1995, to be transferred by
17 the State Comptroller and Treasurer from the Motor Fuel
18 Tax Fund into the Vehicle Inspection Fund;
19 (5) amounts ordered paid by the Court of Claims;
20 and
21 (6) payment of motor fuel use taxes due to member
22 jurisdictions under the terms of the International Fuel
23 Tax Agreement. The Department shall certify these
24 amounts to the Comptroller by the 15th day of each month;
25 the Comptroller shall cause orders to be drawn for such
26 amounts, and the Treasurer shall administer those amounts
27 on or before the last day of each month;
28 (e) after allocations for the purposes set forth in
29 subsections (a), (b), (c) and (d), the remaining amount shall
30 be apportioned as follows:
31 (1) 58.4% shall be deposited as follows:
32 (A) 37% into the State Construction Account
33 Fund, and
34 (B) 63% into the Road Fund, $1,250,000 of
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1 which shall be reserved each month for the
2 Department of Transportation to be used in
3 accordance with the provisions of Sections 6-901
4 through 6-906 of the Illinois Highway Code;
5 (2) 41.6% shall be transferred to the Department of
6 Transportation to be distributed as follows:
7 (A) 49.10% to the municipalities of the State,
8 (B) 16.74% to the counties of the State having
9 1,000,000 or more inhabitants,
10 (C) 18.27% to the counties of the State having
11 less than 1,000,000 inhabitants,
12 (D) 15.89% to the road districts of the State.
13 As soon as may be after the first day of each month the
14 Department of Transportation shall allot to each municipality
15 its share of the amount apportioned to the several
16 municipalities which shall be in proportion to the population
17 of such municipalities as determined by the last preceding
18 municipal census if conducted by the Federal Government or
19 Federal census. If territory is annexed to any municipality
20 subsequent to the time of the last preceding census the
21 corporate authorities of such municipality may cause a census
22 to be taken of such annexed territory and the population so
23 ascertained for such territory shall be added to the
24 population of the municipality as determined by the last
25 preceding census for the purpose of determining the allotment
26 for that municipality. If the population of any municipality
27 was not determined by the last Federal census preceding any
28 apportionment, the apportionment to such municipality shall
29 be in accordance with any census taken by such municipality.
30 Any municipal census used in accordance with this Section
31 shall be certified to the Department of Transportation by the
32 clerk of such municipality, and the accuracy thereof shall be
33 subject to approval of the Department which may make such
34 corrections as it ascertains to be necessary.
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1 As soon as may be after the first day of each month the
2 Department of Transportation shall allot to each county its
3 share of the amount apportioned to the several counties of
4 the State as herein provided. Each allotment to the several
5 counties having less than 1,000,000 inhabitants shall be in
6 proportion to the population of those counties as determined
7 by the last federal census. If territory is annexed to any
8 county subsequent to the time of the last preceding census,
9 the corporate authorities of the county may cause a census to
10 be taken of the annexed territory and the population so
11 ascertained for that territory shall be added to the
12 population of the county as determined by the last preceding
13 census for the purpose of determining the allotment for that
14 county. If the population of any county was not determined
15 by the last federal census preceding any apportionment, the
16 apportionment to that county shall be in accordance with any
17 census taken by that county. Any county census used in
18 accordance with this Section shall be certified to the
19 Department of Transportation by the clerk of the county, and
20 the accuracy thereof shall be subject to approval of the
21 Department, which may make such corrections as it ascertains
22 to be necessary. amount of motor vehicle license fees
23 received from the residents of such counties, respectively,
24 during the preceding calendar year. The Secretary of State
25 shall, on or before April 15 of each year, transmit to the
26 Department of Transportation a full and complete report
27 showing the amount of motor vehicle license fees received
28 from the residents of each county, respectively, during the
29 preceding calendar year. The Department of Transportation
30 shall, each month, use for allotment purposes the last such
31 report received from the Secretary of State.
32 As soon as may be after the first day of each month, the
33 Department of Transportation shall allot to the several
34 counties their share of the amount apportioned for the use of
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1 road districts. In counties with 1,000,000 or more
2 inhabitants, the allotment shall be apportioned among the
3 several counties in the State in the proportion which the
4 total mileage of township or district roads in the respective
5 counties bears to the total mileage of all township and
6 district roads in the State. After apportionment in counties
7 with 1,000,000 or more inhabitants, the balance shall be
8 apportioned among the counties with fewer than 1,000,000
9 inhabitants in proportion to the population of those counties
10 as determined by the last preceding federal census. If
11 territory is annexed to any county subsequent to the time of
12 the last preceding census, the corporate authorities of the
13 county may cause a census to be taken of the annexed
14 territory and the population so ascertained for that
15 territory shall be added to the population of the county as
16 determined by the last preceding census for the purpose of
17 determining the allotment for that county. If the population
18 of any county was not determined by the last federal census
19 preceding any apportionment, the apportionment to that county
20 shall be in accordance with any census taken by that county.
21 Any county census used in accordance with this Section shall
22 be certified to the Department of Transportation by the clerk
23 of the county, and the accuracy thereof shall be subject to
24 approval of the Department, which may make such corrections
25 as it ascertains to be necessary. Funds allotted to the
26 respective counties with 1,000,000 or more inhabitants for
27 the use of road districts therein shall be allocated to the
28 several road districts in the county in the proportion which
29 the total mileage of such township or district roads in the
30 respective road districts bears to the total mileage of all
31 such township or district roads in the county. Funds
32 allocated to counties with fewer than 1,000,000 inhabitants
33 shall be allocated to the several road districts in the
34 county in proportion to the population of the road district
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1 as determined by the last federal census. After July 1 of
2 any year, no allocation shall be made for any road district
3 unless it levied a tax for road and bridge purposes in an
4 amount which will require the extension of such tax against
5 the taxable property in any such road district at a rate of
6 not less than either .08% of the value thereof, based upon
7 the assessment for the year immediately prior to the year in
8 which such tax was levied and as equalized by the Department
9 of Revenue or, in DuPage County, an amount equal to or
10 greater than $12,000 per mile of road under the jurisdiction
11 of the road district, whichever is less. If any road
12 district has levied a special tax for road purposes pursuant
13 to Sections 6-601, 6-602 and 6-603 of the Illinois Highway
14 Code, and such tax was levied in an amount which would
15 require extension at a rate of not less than .08% of the
16 value of the taxable property thereof, as equalized or
17 assessed by the Department of Revenue, or, in DuPage County,
18 an amount equal to or greater than $12,000 per mile of road
19 under the jurisdiction of the road district, whichever is
20 less, such levy shall, however, be deemed a proper compliance
21 with this Section and shall qualify such road district for an
22 allotment under this Section. If a township has transferred
23 to the road and bridge fund money which, when added to the
24 amount of any tax levy of the road district would be the
25 equivalent of a tax levy requiring extension at a rate of at
26 least .08%, or, in DuPage County, an amount equal to or
27 greater than $12,000 per mile of road under the jurisdiction
28 of the road district, whichever is less, such transfer,
29 together with any such tax levy, shall be deemed a proper
30 compliance with this Section and shall qualify the road
31 district for an allotment under this Section.
32 In counties in which a property tax extension limitation
33 is imposed under the Property Tax Extension Limitation Law,
34 road districts may retain their entitlement to a motor fuel
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1 tax allotment if, at the time the property tax extension
2 limitation was imposed, the road district was levying a road
3 and bridge tax at a rate sufficient to entitle it to a motor
4 fuel tax allotment and continues to levy the maximum
5 allowable amount after the imposition of the property tax
6 extension limitation. Any road district may in all
7 circumstances retain its entitlement to a motor fuel tax
8 allotment if it levied a road and bridge tax in an amount
9 that will require the extension of the tax against the
10 taxable property in the road district at a rate of not less
11 than 0.08% of the assessed value of the property, based upon
12 the assessment for the year immediately preceding the year in
13 which the tax was levied and as equalized by the Department
14 of Revenue or, in DuPage County, an amount equal to or
15 greater than $12,000 per mile of road under the jurisdiction
16 of the road district, whichever is less.
17 As used in this Section the term "road district" means
18 any road district, including a county unit road district,
19 provided for by the Illinois Highway Code; and the term
20 "township or district road" means any road in the township
21 and district road system as defined in the Illinois Highway
22 Code. For the purposes of this Section, "road district" also
23 includes park districts, forest preserve districts and
24 conservation districts organized under Illinois law and
25 "township or district road" also includes such roads as are
26 maintained by park districts, forest preserve districts and
27 conservation districts. The Department of Transportation
28 shall determine the mileage of all township and district
29 roads for the purposes of making allotments and allocations
30 of motor fuel tax funds for use in road districts.
31 Payment of motor fuel tax moneys to municipalities and
32 counties shall be made as soon as possible after the
33 allotment is made. The treasurer of the municipality or
34 county may invest these funds until their use is required and
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1 the interest earned by these investments shall be limited to
2 the same uses as the principal funds.
3 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
4 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; revised 8-14-97.)
5 Section 99. Effective date. This Act takes effect
6 January 1, 1999.