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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 -2- LRB9100850PTpk 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 -3- LRB9100850PTpk 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 -4- LRB9100850PTpk 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 -5- LRB9100850PTpk 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-6- LRB9100850PTpk 1 fees received from the residents of such counties,2 respectively, during the preceding calendar year. The3 Secretary of State shall, on or before April 15 of each year,4 transmit to the Department of Transportation a full and5 complete report showing the amount of motor vehicle license6 fees received from the residents of each county,7 respectively, during the preceding calendar year. The8 Department of Transportation shall, each month, use for9 allotment purposes the last such report received from the10 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 the16 several counties in the Statein 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 -7- LRB9100850PTpk 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 respectivecounties 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 -8- LRB9100850PTpk 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 -9- LRB9100850PTpk 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.
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