97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB2552

 

Introduced 1/11/2012, by Sen. Darin M. LaHood

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/1  from Ch. 120, par. 417
35 ILCS 505/1.30 new
35 ILCS 505/8  from Ch. 120, par. 424

    Amends the Motor Fuel Tax Law. Includes "cemeteries" within the definition of "road districts" for the purposes of allotments and distributions. Defines a "cemetery" as any publicly-owned land in this State dedicated to and used, or intended to be used, for the interment of human remains and that contains more than 5 miles of roadway.


LRB097 16317 HLH 61471 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2552LRB097 16317 HLH 61471 b

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 Motor Fuel Tax Law is amended by changing
5Sections 1 and 8 and by adding Section 1.30 as follows:
 
6    (35 ILCS 505/1)  (from Ch. 120, par. 417)
7    Sec. 1. For the purposes of this Act the terms set out in
8the following Sections preceding Section 2 1.1 through 1.21
9have the meanings ascribed to them in those Sections.
10(Source: P.A. 86-16; 86-1028.)
 
11    (35 ILCS 505/1.30 new)
12    Sec. 1.30. Cemetery. "Cemetery" means any publicly-owned
13land in this State dedicated to and used, or intended to be
14used, for the interment of human remains and that contains more
15than 5 miles of roadway.
 
16    (35 ILCS 505/8)  (from Ch. 120, par. 424)
17    Sec. 8. Except as provided in Section 8a, subdivision
18(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
1916 of Section 15, all money received by the Department under
20this Act, including payments made to the Department by member
21jurisdictions participating in the International Fuel Tax

 

 

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1Agreement, shall be deposited in a special fund in the State
2treasury, to be known as the "Motor Fuel Tax Fund", and shall
3be used as follows:
4    (a) 2 1/2 cents per gallon of the tax collected on special
5fuel under paragraph (b) of Section 2 and Section 13a of this
6Act shall be transferred to the State Construction Account Fund
7in the State Treasury;
8    (b) $420,000 shall be transferred each month to the State
9Boating Act Fund to be used by the Department of Natural
10Resources for the purposes specified in Article X of the Boat
11Registration and Safety Act;
12    (c) $3,500,000 shall be transferred each month to the Grade
13Crossing Protection Fund to be used as follows: not less than
14$12,000,000 each fiscal year shall be used for the construction
15or reconstruction of rail highway grade separation structures;
16$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
17fiscal year 2010 and each fiscal year thereafter shall be
18transferred to the Transportation Regulatory Fund and shall be
19accounted for as part of the rail carrier portion of such funds
20and shall be used to pay the cost of administration of the
21Illinois Commerce Commission's railroad safety program in
22connection with its duties under subsection (3) of Section
2318c-7401 of the Illinois Vehicle Code, with the remainder to be
24used by the Department of Transportation upon order of the
25Illinois Commerce Commission, to pay that part of the cost
26apportioned by such Commission to the State to cover the

 

 

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1interest of the public in the use of highways, roads, streets,
2or pedestrian walkways in the county highway system, township
3and district road system, or municipal street system as defined
4in the Illinois Highway Code, as the same may from time to time
5be amended, for separation of grades, for installation,
6construction or reconstruction of crossing protection or
7reconstruction, alteration, relocation including construction
8or improvement of any existing highway necessary for access to
9property or improvement of any grade crossing and grade
10crossing surface including the necessary highway approaches
11thereto of any railroad across the highway or public road, or
12for the installation, construction, reconstruction, or
13maintenance of a pedestrian walkway over or under a railroad
14right-of-way, as provided for in and in accordance with Section
1518c-7401 of the Illinois Vehicle Code. The Commission may order
16up to $2,000,000 per year in Grade Crossing Protection Fund
17moneys for the improvement of grade crossing surfaces and up to
18$300,000 per year for the maintenance and renewal of 4-quadrant
19gate vehicle detection systems located at non-high speed rail
20grade crossings. The Commission shall not order more than
21$2,000,000 per year in Grade Crossing Protection Fund moneys
22for pedestrian walkways. In entering orders for projects for
23which payments from the Grade Crossing Protection Fund will be
24made, the Commission shall account for expenditures authorized
25by the orders on a cash rather than an accrual basis. For
26purposes of this requirement an "accrual basis" assumes that

 

 

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1the total cost of the project is expended in the fiscal year in
2which the order is entered, while a "cash basis" allocates the
3cost of the project among fiscal years as expenditures are
4actually made. To meet the requirements of this subsection, the
5Illinois Commerce Commission shall develop annual and 5-year
6project plans of rail crossing capital improvements that will
7be paid for with moneys from the Grade Crossing Protection
8Fund. The annual project plan shall identify projects for the
9succeeding fiscal year and the 5-year project plan shall
10identify projects for the 5 directly succeeding fiscal years.
11The Commission shall submit the annual and 5-year project plans
12for this Fund to the Governor, the President of the Senate, the
13Senate Minority Leader, the Speaker of the House of
14Representatives, and the Minority Leader of the House of
15Representatives on the first Wednesday in April of each year;
16    (d) of the amount remaining after allocations provided for
17in subsections (a), (b) and (c), a sufficient amount shall be
18reserved to pay all of the following:
19        (1) the costs of the Department of Revenue in
20    administering this Act;
21        (2) the costs of the Department of Transportation in
22    performing its duties imposed by the Illinois Highway Code
23    for supervising the use of motor fuel tax funds apportioned
24    to municipalities, counties and road districts;
25        (3) refunds provided for in Section 13, refunds for
26    overpayment of decal fees paid under Section 13a.4 of this

 

 

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1    Act, and refunds provided for under the terms of the
2    International Fuel Tax Agreement referenced in Section
3    14a;
4        (4) from October 1, 1985 until June 30, 1994, the
5    administration of the Vehicle Emissions Inspection Law,
6    which amount shall be certified monthly by the
7    Environmental Protection Agency to the State Comptroller
8    and shall promptly be transferred by the State Comptroller
9    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
10    Inspection Fund, and for the period July 1, 1994 through
11    June 30, 2000, one-twelfth of $25,000,000 each month, for
12    the period July 1, 2000 through June 30, 2003, one-twelfth
13    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
14    and $15,000,000 on January 1, 2004, and $15,000,000 on each
15    July 1 and October 1, or as soon thereafter as may be
16    practical, during the period July 1, 2004 through June 30,
17    2012, for the administration of the Vehicle Emissions
18    Inspection Law of 2005, to be transferred by the State
19    Comptroller and Treasurer from the Motor Fuel Tax Fund into
20    the Vehicle Inspection Fund;
21        (5) amounts ordered paid by the Court of Claims; and
22        (6) payment of motor fuel use taxes due to member
23    jurisdictions under the terms of the International Fuel Tax
24    Agreement. The Department shall certify these amounts to
25    the Comptroller by the 15th day of each month; the
26    Comptroller shall cause orders to be drawn for such

 

 

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1    amounts, and the Treasurer shall administer those amounts
2    on or before the last day of each month;
3    (e) after allocations for the purposes set forth in
4subsections (a), (b), (c) and (d), the remaining amount shall
5be apportioned as follows:
6        (1) Until January 1, 2000, 58.4%, and beginning January
7    1, 2000, 45.6% shall be deposited as follows:
8            (A) 37% into the State Construction Account Fund,
9        and
10            (B) 63% into the Road Fund, $1,250,000 of which
11        shall be reserved each month for the Department of
12        Transportation to be used in accordance with the
13        provisions of Sections 6-901 through 6-906 of the
14        Illinois Highway Code;
15        (2) Until January 1, 2000, 41.6%, and beginning January
16    1, 2000, 54.4% shall be transferred to the Department of
17    Transportation to be distributed as follows:
18            (A) 49.10% to the municipalities of the State,
19            (B) 16.74% to the counties of the State having
20        1,000,000 or more inhabitants,
21            (C) 18.27% to the counties of the State having less
22        than 1,000,000 inhabitants,
23            (D) 15.89% to the road districts of the State.
24    As soon as may be after the first day of each month the
25Department of Transportation shall allot to each municipality
26its share of the amount apportioned to the several

 

 

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

 

 

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1preceding calendar year. The Secretary of State shall, on or
2before April 15 of each year, transmit to the Department of
3Transportation a full and complete report showing the amount of
4motor vehicle license fees received from the residents of each
5county, respectively, during the preceding calendar year. The
6Department of Transportation shall, each month, use for
7allotment purposes the last such report received from the
8Secretary of State.
9    As soon as may be after the first day of each month, the
10Department of Transportation shall allot to the several
11counties their share of the amount apportioned for the use of
12road districts. The allotment shall be apportioned among the
13several counties in the State in the proportion which the total
14mileage of township or district roads in the respective
15counties bears to the total mileage of all township and
16district roads in the State. Funds allotted to the respective
17counties for the use of road districts therein shall be
18allocated to the several road districts in the county in the
19proportion which the total mileage of such township or district
20roads in the respective road districts bears to the total
21mileage of all such township or district roads in the county.
22After July 1 of any year prior to 2011, no allocation shall be
23made for any road district unless it levied a tax for road and
24bridge purposes in an amount which will require the extension
25of such tax against the taxable property in any such road
26district at a rate of not less than either .08% of the value

 

 

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1thereof, based upon the assessment for the year immediately
2prior to the year in which such tax was levied and as equalized
3by the Department of Revenue or, in DuPage County, an amount
4equal to or greater than $12,000 per mile of road under the
5jurisdiction of the road district, whichever is less. Beginning
6July 1, 2011 and each July 1 thereafter, an allocation shall be
7made for any road district if it levied a tax for road and
8bridge purposes. In counties other than DuPage County, if the
9amount of the tax levy requires the extension of the tax
10against the taxable property in the road district at a rate
11that is less than 0.08% of the value thereof, based upon the
12assessment for the year immediately prior to the year in which
13the tax was levied and as equalized by the Department of
14Revenue, then the amount of the allocation for that road
15district shall be a percentage of the maximum allocation equal
16to the percentage obtained by dividing the rate extended by the
17district by 0.08%. In DuPage County, if the amount of the tax
18levy requires the extension of the tax against the taxable
19property in the road district at a rate that is less than the
20lesser of (i) 0.08% of the value of the taxable property in the
21road district, based upon the assessment for the year
22immediately prior to the year in which such tax was levied and
23as equalized by the Department of Revenue, or (ii) a rate that
24will yield an amount equal to $12,000 per mile of road under
25the jurisdiction of the road district, then the amount of the
26allocation for the road district shall be a percentage of the

 

 

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1maximum allocation equal to the percentage obtained by dividing
2the rate extended by the district by the lesser of (i) 0.08% or
3(ii) the rate that will yield an amount equal to $12,000 per
4mile of road under the jurisdiction of the road district.
5    Prior to 2011, if any road district has levied a special
6tax for road purposes pursuant to Sections 6-601, 6-602 and
76-603 of the Illinois Highway Code, and such tax was levied in
8an amount which would require extension at a rate of not less
9than .08% of the value of the taxable property thereof, as
10equalized or assessed by the Department of Revenue, or, in
11DuPage County, an amount equal to or greater than $12,000 per
12mile of road under the jurisdiction of the road district,
13whichever is less, such levy shall, however, be deemed a proper
14compliance with this Section and shall qualify such road
15district for an allotment under this Section. Beginning in 2011
16and thereafter, if any road district has levied a special tax
17for road purposes under Sections 6-601, 6-602, and 6-603 of the
18Illinois Highway Code, and the tax was levied in an amount that
19would require extension at a rate of not less than 0.08% of the
20value of the taxable property of that road district, as
21equalized or assessed by the Department of Revenue or, in
22DuPage County, an amount equal to or greater than $12,000 per
23mile of road under the jurisdiction of the road district,
24whichever is less, that levy shall be deemed a proper
25compliance with this Section and shall qualify such road
26district for a full, rather than proportionate, allotment under

 

 

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1this Section. If the levy for the special tax is less than
20.08% of the value of the taxable property, or, in DuPage
3County if the levy for the special tax is less than the lesser
4of (i) 0.08% or (ii) $12,000 per mile of road under the
5jurisdiction of the road district, and if the levy for the
6special tax is more than any other levy for road and bridge
7purposes, then the levy for the special tax qualifies the road
8district for a proportionate, rather than full, allotment under
9this Section. If the levy for the special tax is equal to or
10less than any other levy for road and bridge purposes, then any
11allotment under this Section shall be determined by the other
12levy for road and bridge purposes.
13    Prior to 2011, if a township has transferred to the road
14and bridge fund money which, when added to the amount of any
15tax levy of the road district would be the equivalent of a tax
16levy requiring extension at a rate of at least .08%, 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 transfer, together with any such tax
20levy, shall be deemed a proper compliance with this Section and
21shall qualify the road district for an allotment under this
22Section.
23    In counties in which a property tax extension limitation is
24imposed under the Property Tax Extension Limitation Law, road
25districts may retain their entitlement to a motor fuel tax
26allotment or, beginning in 2011, their entitlement to a full

 

 

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1allotment if, at the time the property tax extension limitation
2was imposed, the road district was levying a road and bridge
3tax at a rate sufficient to entitle it to a motor fuel tax
4allotment and continues to levy the maximum allowable amount
5after the imposition of the property tax extension limitation.
6Any road district may in all circumstances retain its
7entitlement to a motor fuel tax allotment or, beginning in
82011, its entitlement to a full allotment if it levied a road
9and bridge tax in an amount that will require the extension of
10the tax against the taxable property in the road district at a
11rate of not less than 0.08% of the assessed value of the
12property, based upon the assessment for the year immediately
13preceding the year in which the tax was levied and as equalized
14by the Department of Revenue or, in DuPage County, an amount
15equal to or greater than $12,000 per mile of road under the
16jurisdiction of the road district, whichever is less.
17    As used in this Section the term "road district" means any
18road district, including a county unit road district, provided
19for by the Illinois Highway Code; and the term "township or
20district road" means any road in the township and district road
21system as defined in the Illinois Highway Code. For the
22purposes of this Section, "road district" also means a
23cemetery. For the purposes of this Section, "township or
24district road" also includes such roads as are maintained by
25park districts, forest preserve districts, and conservation
26districts, and cemeteries. The Department of Transportation

 

 

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1shall determine the mileage of all township and district roads
2for the purposes of making allotments and allocations of motor
3fuel tax funds for use in road districts.
4    Payment of motor fuel tax moneys to municipalities and
5counties shall be made as soon as possible after the allotment
6is made. The treasurer of the municipality or county may invest
7these funds until their use is required and the interest earned
8by these investments shall be limited to the same uses as the
9principal funds.
10(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959,
11eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10;
1296-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff.
138-12-11.)