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91_SB0313
LRB9100850PTpk
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 public in the use of highways, roads or
8 streets in the county highway system, township and district
9 road system or municipal street system as defined in the
10 Illinois Highway Code, as the same may from time to time be
11 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. To meet the requirements of this subsection,
28 the Illinois Commerce Commission shall develop annual and
29 5-year project plans of rail crossing capital improvements
30 that will be paid for with moneys from the Grade Crossing
31 Protection Fund. The annual project plan shall identify
32 projects for the succeeding fiscal year and the 5-year
33 project plan shall identify projects for the 5 directly
34 succeeding fiscal years. The Commission shall submit the
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1 annual and 5-year project plans for this Fund to the
2 Governor, the President of the Senate, the Senate Minority
3 Leader, the Speaker of the House of Representatives, and the
4 Minority Leader of the House of Representatives on the first
5 Wednesday in April of each year;
6 (d) of the amount remaining after allocations provided
7 for in subsections (a), (b) and (c), a sufficient amount
8 shall be reserved to pay all of the following:
9 (1) the costs of the Department of Revenue in
10 administering this Act;
11 (2) the costs of the Department of Transportation
12 in performing its duties imposed by the Illinois Highway
13 Code for supervising the use of motor fuel tax funds
14 apportioned to municipalities, counties and road
15 districts;
16 (3) refunds provided for in Section 13 of this Act
17 and under the terms of the International Fuel Tax
18 Agreement referenced in Section 14a;
19 (4) from October 1, 1985 until June 30, 1994, the
20 administration of the Vehicle Emissions Inspection Law,
21 which amount shall be certified monthly by the
22 Environmental Protection Agency to the State Comptroller
23 and shall promptly be transferred by the State
24 Comptroller and Treasurer from the Motor Fuel Tax Fund to
25 the Vehicle Inspection Fund, and beginning July 1, 1994,
26 and until December 31, 2000, one-twelfth of $25,000,000
27 each month for the administration of the Vehicle
28 Emissions Inspection Law of 1995, to be transferred by
29 the State Comptroller and Treasurer from the Motor Fuel
30 Tax Fund into the Vehicle Inspection Fund;
31 (5) amounts ordered paid by the Court of Claims;
32 and
33 (6) payment of motor fuel use taxes due to member
34 jurisdictions under the terms of the International Fuel
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1 Tax Agreement. The Department shall certify these
2 amounts to the Comptroller by the 15th day of each month;
3 the Comptroller shall cause orders to be drawn for such
4 amounts, and the Treasurer shall administer those amounts
5 on or before the last day of each month;
6 (e) after allocations for the purposes set forth in
7 subsections (a), (b), (c) and (d), the remaining amount shall
8 be apportioned as follows:
9 (1) 58.4% shall be deposited as follows:
10 (A) 37% into the State Construction Account
11 Fund, and
12 (B) 63% into the Road Fund, $1,250,000 of
13 which shall be reserved each month for the
14 Department of Transportation to be used in
15 accordance with the provisions of Sections 6-901
16 through 6-906 of the Illinois Highway Code;
17 (2) 41.6% shall be transferred to the Department of
18 Transportation to be distributed as follows:
19 (A) 49.10% to the municipalities of the State,
20 (B) 16.74% to the counties of the State having
21 1,000,000 or more inhabitants,
22 (C) 18.27% to the counties of the State having
23 less than 1,000,000 inhabitants,
24 (D) 15.89% to the road districts of the State.
25 As soon as may be after the first day of each month the
26 Department of Transportation shall allot to each municipality
27 its share of the amount apportioned to the several
28 municipalities which shall be in proportion to the population
29 of such municipalities as determined by the last preceding
30 municipal census if conducted by the Federal Government or
31 Federal census. If territory is annexed to any municipality
32 subsequent to the time of the last preceding census the
33 corporate authorities of such municipality may cause a census
34 to be taken of such annexed territory and the population so
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1 ascertained for such territory shall be added to the
2 population of the municipality as determined by the last
3 preceding census for the purpose of determining the allotment
4 for that municipality. If the population of any municipality
5 was not determined by the last Federal census preceding any
6 apportionment, the apportionment to such municipality shall
7 be in accordance with any census taken by such municipality.
8 Any municipal census used in accordance with this Section
9 shall be certified to the Department of Transportation by the
10 clerk of such municipality, and the accuracy thereof shall be
11 subject to approval of the Department which may make such
12 corrections as it ascertains to be necessary.
13 As soon as may be after the first day of each month the
14 Department of Transportation shall allot to each county its
15 share of the amount apportioned to the several counties of
16 the State as herein provided. Each allotment to the several
17 counties having less than 1,000,000 inhabitants shall be in
18 proportion to the population of those counties as determined
19 by the last federal census. If territory is annexed to any
20 county subsequent to the time of the last preceding census,
21 the corporate authorities of the county may cause a census to
22 be taken of the annexed territory and the population so
23 ascertained for that territory shall be added to the
24 population of the county as determined by the last preceding
25 census for the purpose of determining the allotment for that
26 county. If the population of any county was not determined
27 by the last federal census preceding any apportionment, the
28 apportionment to that county shall be in accordance with any
29 census taken by that county. Any county census used in
30 accordance with this Section shall be certified to the
31 Department of Transportation by the clerk of the county, and
32 the accuracy of the census shall be subject to approval of
33 the Department, which may make such corrections as it
34 ascertains to be necessary. amount of motor vehicle license
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1 fees received from the residents of such counties,
2 respectively, during the preceding calendar year. The
3 Secretary of State shall, on or before April 15 of each year,
4 transmit to the Department of Transportation a full and
5 complete report showing the amount of motor vehicle license
6 fees received from the residents of each county,
7 respectively, during the preceding calendar year. The
8 Department of Transportation shall, each month, use for
9 allotment purposes the last such report received from the
10 Secretary of State.
11 As soon as may be after the first day of each month, the
12 Department of Transportation shall allot to the several
13 counties their share of the amount apportioned for the use of
14 road districts. In counties with 1,000,000 or more
15 inhabitants, the allotment shall be apportioned among the
16 several counties in the State in the proportion which the
17 total mileage of township or district roads in the respective
18 counties bears to the total mileage of all township and
19 district roads in the State. After apportionment in counties
20 with 1,000,000 or more inhabitants, the balance shall be
21 apportioned among the counties with fewer than 1,000,000
22 inhabitants in proportion to the population of those counties
23 as determined by the last preceding federal census. If
24 territory is annexed to any county subsequent to the time of
25 the last preceding census, the corporate authorities of the
26 county may cause a census to be taken of the annexed
27 territory and the population so ascertained for that
28 territory shall be added to the population of the county as
29 determined by the last preceding census for the purpose of
30 determining the allotment for that county. If the population
31 of any county was not determined by the last federal census
32 preceding any apportionment, the apportionment to that county
33 shall be in accordance with any census taken by that county.
34 Any county census used in accordance with this Section shall
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1 be certified to the Department of Transportation by the clerk
2 of the county, and the accuracy of the census shall be
3 subject to approval of the Department, which may make such
4 corrections as it ascertains to be necessary. Funds allotted
5 to the respective counties with 1,000,000 or more inhabitants
6 for the use of road districts therein shall be allocated to
7 the several road districts in the county in the proportion
8 which the total mileage of such township or district roads in
9 the respective road districts bears to the total mileage of
10 all such township or district roads in the county. Funds
11 allocated to counties with fewer than 1,000,000 inhabitants
12 shall be allocated to the several road districts in the
13 county in proportion to the population of the road district
14 as determined by the last federal census. After July 1 of any
15 year, no allocation shall be made for any road district
16 unless it levied a tax for road and bridge purposes in an
17 amount which will require the extension of such tax against
18 the taxable property in any such road district at a rate of
19 not less than either .08% of the value thereof, based upon
20 the assessment for the year immediately prior to the year in
21 which such tax was levied and as equalized by the Department
22 of Revenue or, in DuPage County, an amount equal to or
23 greater than $12,000 per mile of road under the jurisdiction
24 of the road district, whichever is less. If any road
25 district has levied a special tax for road purposes pursuant
26 to Sections 6-601, 6-602 and 6-603 of the Illinois Highway
27 Code, and such tax was levied in an amount which would
28 require extension at a rate of not less than .08% of the
29 value of the taxable property thereof, as equalized or
30 assessed by the Department of Revenue, or, in DuPage County,
31 an amount equal to or greater than $12,000 per mile of road
32 under the jurisdiction of the road district, whichever is
33 less, such levy shall, however, be deemed a proper compliance
34 with this Section and shall qualify such road district for an
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1 allotment under this Section. If a township has transferred
2 to the road and bridge fund money which, when added to the
3 amount of any tax levy of the road district would be the
4 equivalent of a tax levy requiring extension at a rate of at
5 least .08%, or, in DuPage County, an amount equal to or
6 greater than $12,000 per mile of road under the jurisdiction
7 of the road district, whichever is less, such transfer,
8 together with any such tax levy, shall be deemed a proper
9 compliance with this Section and shall qualify the road
10 district for an allotment under this Section.
11 In counties in which a property tax extension limitation
12 is imposed under the Property Tax Extension Limitation Law,
13 road districts may retain their entitlement to a motor fuel
14 tax allotment if, at the time the property tax extension
15 limitation was imposed, the road district was levying a road
16 and bridge tax at a rate sufficient to entitle it to a motor
17 fuel tax allotment and continues to levy the maximum
18 allowable amount after the imposition of the property tax
19 extension limitation. Any road district may in all
20 circumstances retain its entitlement to a motor fuel tax
21 allotment if it levied a road and bridge tax in an amount
22 that will require the extension of the tax against the
23 taxable property in the road district at a rate of not less
24 than 0.08% of the assessed value of the property, based upon
25 the assessment for the year immediately preceding the year in
26 which the tax was levied and as equalized by the Department
27 of Revenue or, in DuPage County, an amount equal to or
28 greater than $12,000 per mile of road under the jurisdiction
29 of the road district, whichever is less.
30 As used in this Section the term "road district" means
31 any road district, including a county unit road district,
32 provided for by the Illinois Highway Code; and the term
33 "township or district road" means any road in the township
34 and district road system as defined in the Illinois Highway
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1 Code. For the purposes of this Section, "road district" also
2 includes park districts, forest preserve districts and
3 conservation districts organized under Illinois law and
4 "township or district road" also includes such roads as are
5 maintained by park districts, forest preserve districts and
6 conservation districts. The Department of Transportation
7 shall determine the mileage of all township and district
8 roads for the purposes of making allotments and allocations
9 of motor fuel tax funds for use in road districts.
10 Payment of motor fuel tax moneys to municipalities and
11 counties shall be made as soon as possible after the
12 allotment is made. The treasurer of the municipality or
13 county may invest these funds until their use is required and
14 the interest earned by these investments shall be limited to
15 the same uses as the principal funds.
16 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
17 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
18 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
19 9-16-98.)
20 Section 99. Effective date. This Act takes effect
21 January 1, 2000.