State of Illinois
91st General Assembly
Legislation

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91_HB4285

 
                                               LRB9112301SMdv

 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 changing
 6    Section 8 as follows:

 7        (35 ILCS 505/8) (from Ch. 120, par. 424)
 8        Sec.  8.   Use  of  tax  proceeds.  Except as provided in
 9    Sections 8a and 13a.6 and items 13, 14, 15, and 16 of Section
10    15, all money received by  the  Department  under  this  Act,
11    including   payments   made   to  the  Department  by  member
12    jurisdictions participating in  the  International  Fuel  Tax
13    Agreement,  shall be deposited in a special fund in the State
14    treasury, to be known as the "Motor Fuel Tax Fund", and shall
15    be used as follows:
16        (a)  2 1/2 cents per  gallon  of  the  tax  collected  on
17    special fuel under paragraph (b) of Section 2 and Section 13a
18    of  this  Act  shall be transferred to the State Construction
19    Account Fund in the State Treasury;
20        (b)  $420,000 shall be  transferred  each  month  to  the
21    State  Boating  Act  Fund  to  be  used  by the Department of
22    Natural Resources for the purposes specified in Article X  of
23    the Boat Registration and Safety Act;
24        (c)  $2,250,000  shall  be  transferred each month to the
25    Grade Crossing Protection Fund to be  used  as  follows:  not
26    less  than  $6,000,000 each fiscal year shall be used for the
27    construction  or  reconstruction  of   rail   highway   grade
28    separation  structures;  beginning  with fiscal year 1997 and
29    ending in fiscal  year  2003,  $1,500,000,  and  $750,000  in
30    fiscal  year  2004  and  each fiscal year thereafter shall be
31    transferred to the Transportation Regulatory Fund  and  shall
 
                            -2-                LRB9112301SMdv
 1    be  accounted for as part of the rail carrier portion of such
 2    funds and shall be used to pay the cost of administration  of
 3    the Illinois Commerce Commission's railroad safety program in
 4    connection  with  its  duties under subsection (3) of Section
 5    18c-7401 of the Illinois Vehicle Code, with the remainder  to
 6    be used by the Department of Transportation upon order of the
 7    Illinois  Commerce  Commission,  to pay that part of the cost
 8    apportioned by such Commission to  the  State  to  cover  the
 9    interest  of  the  public  in  the  use of highways, roads or
10    streets in the county highway system, township  and  district
11    road  system  or  municipal  street  system as defined in the
12    Illinois Highway Code, as the same may from time to  time  be
13    amended,   for   separation   of  grades,  for  installation,
14    construction or  reconstruction  of  crossing  protection  or
15    reconstruction, alteration, relocation including construction
16    or  improvement  of any existing highway necessary for access
17    to property or improvement of any  grade  crossing  including
18    the  necessary  highway  approaches  thereto  of any railroad
19    across the highway or public road, as provided for in and  in
20    accordance  with  Section  18c-7401  of  the Illinois Vehicle
21    Code.  In entering orders for  projects  for  which  payments
22    from  the  Grade  Crossing  Protection Fund will be made, the
23    Commission shall account for expenditures authorized  by  the
24    orders  on a cash rather than an accrual basis.  For purposes
25    of this requirement an "accrual basis" assumes that the total
26    cost of the project is expended in the fiscal year  in  which
27    the order is entered, while a "cash basis" allocates the cost
28    of  the  project  among  fiscal  years  as  expenditures  are
29    actually  made.  To meet the requirements of this subsection,
30    the Illinois Commerce Commission  shall  develop  annual  and
31    5-year  project  plans  of rail crossing capital improvements
32    that will be paid for with moneys  from  the  Grade  Crossing
33    Protection  Fund.   The  annual  project  plan shall identify
34    projects for  the  succeeding  fiscal  year  and  the  5-year
 
                            -3-                LRB9112301SMdv
 1    project  plan  shall  identify  projects  for  the 5 directly
 2    succeeding fiscal years.  The  Commission  shall  submit  the
 3    annual  and  5-year  project  plans  for  this  Fund  to  the
 4    Governor,  the  President  of the Senate, the Senate Minority
 5    Leader, the Speaker of the House of Representatives, and  the
 6    Minority  Leader of the House of Representatives on the first
 7    Wednesday in April of each year;
 8        (d)  of the amount remaining after  allocations  provided
 9    for  in  subsections  (a),  (b)  and (c), a sufficient amount
10    shall be reserved to pay all of the following:
11             (1)  the costs  of  the  Department  of  Revenue  in
12        administering this Act;
13             (2)  the  costs  of the Department of Transportation
14        in performing its duties imposed by the Illinois  Highway
15        Code  for  supervising  the  use  of motor fuel tax funds
16        apportioned  to   municipalities,   counties   and   road
17        districts;
18             (3)  refunds  provided for in Section 13 of this Act
19        and  under  the  terms  of  the  International  Fuel  Tax
20        Agreement referenced in Section 14a;
21             (4)  from October 1, 1985 until June 30,  1994,  the
22        administration  of  the Vehicle Emissions Inspection Law,
23        which  amount  shall  be   certified   monthly   by   the
24        Environmental  Protection Agency to the State Comptroller
25        and  shall  promptly  be   transferred   by   the   State
26        Comptroller and Treasurer from the Motor Fuel Tax Fund to
27        the  Vehicle Inspection Fund, and beginning July 1, 1994,
28        and until December 31, 2000, one-twelfth  of  $25,000,000
29        each   month   for  the  administration  of  the  Vehicle
30        Emissions Inspection Law of 1995, to  be  transferred  by
31        the  State  Comptroller and Treasurer from the Motor Fuel
32        Tax Fund into the Vehicle Inspection Fund;
33             (5)  amounts ordered paid by the  Court  of  Claims;
34        and
 
                            -4-                LRB9112301SMdv
 1             (6)  payment  of  motor fuel use taxes due to member
 2        jurisdictions under the terms of the  International  Fuel
 3        Tax   Agreement.   The  Department  shall  certify  these
 4        amounts to the Comptroller by the 15th day of each month;
 5        the Comptroller shall cause orders to be drawn  for  such
 6        amounts, and the Treasurer shall administer those amounts
 7        on or before the last day of each month;
 8        (e)  after  allocations  for  the  purposes  set forth in
 9    subsections (a), (b), (c) and (d), the remaining amount shall
10    be apportioned as follows:
11             (1)  Until January 1,  2000,  58.4%,  and  beginning
12        January 1, 2000, 45.6% shall be deposited as follows:
13                  (A)  37%  into  the  State Construction Account
14             Fund, and
15                  (B)  63% into  the  Road  Fund,  $1,250,000  of
16             which   shall   be   reserved  each  month  for  the
17             Department  of  Transportation   to   be   used   in
18             accordance  with  the  provisions  of Sections 6-901
19             through 6-906 of the Illinois Highway Code;
20             (2)  Until January 1,  2000,  41.6%,  and  beginning
21        January  1,  2000,  54.4%  shall  be  transferred  to the
22        Department  of  Transportation  to  be   distributed   as
23        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,
27                  (C)  18.27% to the counties of the State having
28             less than 1,000,000 inhabitants,
29                  (D)  15.89% to the road districts of the State.
30        As  soon  as may be after the first day of each month the
31    Department of Transportation shall allot to each municipality
32    its  share  of  the  amount  apportioned   to   the   several
33    municipalities which shall be in proportion to the population
34    of  such  municipalities  as determined by the last preceding
 
                            -5-                LRB9112301SMdv
 1    municipal census if conducted by the  Federal  Government  or
 2    Federal  census.  If territory is annexed to any municipality
 3    subsequent to the time  of  the  last  preceding  census  the
 4    corporate authorities of such municipality may cause a census
 5    to  be  taken of such annexed territory and the population so
 6    ascertained  for  such  territory  shall  be  added  to   the
 7    population  of  the  municipality  as  determined by the last
 8    preceding census for the purpose of determining the allotment
 9    for that municipality.  If the population of any municipality
10    was not determined by the last Federal census  preceding  any
11    apportionment,  the  apportionment to such municipality shall
12    be in accordance with any census taken by such  municipality.
13    Any  municipal  census  used  in accordance with this Section
14    shall be certified to the Department of Transportation by the
15    clerk of such municipality, and the accuracy thereof shall be
16    subject to approval of the Department  which  may  make  such
17    corrections as it ascertains to be necessary.
18        As  soon  as may be after the first day of each month the
19    Department of Transportation shall allot to each  county  its
20    share  of  the  amount apportioned to the several counties of
21    the State as herein provided. Each allotment to  the  several
22    counties  having  less than 1,000,000 inhabitants shall be in
23    proportion to  the  amount  of  motor  vehicle  license  fees
24    received  from  the residents of such counties, respectively,
25    during the preceding calendar year. The  Secretary  of  State
26    shall,  on  or  before April 15 of each year, transmit to the
27    Department of  Transportation  a  full  and  complete  report
28    showing  the  amount  of  motor vehicle license fees received
29    from the residents of each county, respectively,  during  the
30    preceding  calendar  year.  The  Department of Transportation
31    shall, each month, use for allotment purposes the  last  such
32    report received from the Secretary of State.
33        As  soon as may be after the first day of each month, the
34    Department of  Transportation  shall  allot  to  the  several
 
                            -6-                LRB9112301SMdv
 1    counties their share of the amount apportioned for the use of
 2    road districts.  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. Funds allotted to the respective
 7    counties  for  the  use  of  road  districts therein shall be
 8    allocated to the several road districts in the county in  the
 9    proportion  which  the  total  mileage  of  such  township or
10    district roads in the respective road districts bears to  the
11    total  mileage  of all such township or district roads in the
12    county.  After July 1 of any year,  no  allocation  shall  be
13    made  for  any  road district unless it levied a tax for road
14    and bridge purposes in  an  amount  which  will  require  the
15    extension  of  such  tax  against the taxable property in any
16    such road district at a rate of not less than either .08%  of
17    the  value  thereof,  based  upon the assessment for the year
18    immediately prior to the year in which such  tax  was  levied
19    and  as  equalized by the Department of Revenue or, in DuPage
20    County, an amount equal to or greater than $12,000  per  mile
21    of   road  under  the  jurisdiction  of  the  road  district,
22    whichever is less.  If any road district has levied a special
23    tax for road purposes pursuant to Sections 6-601,  6-602  and
24    6-603  of  the Illinois Highway Code, and such tax was levied
25    in an amount which would require extension at a rate  of  not
26    less  than .08% of the value of the taxable property thereof,
27    as equalized or assessed by the Department of Revenue, or, in
28    DuPage County, an amount equal to or greater than $12,000 per
29    mile of road under the jurisdiction  of  the  road  district,
30    whichever  is  less,  such  levy  shall, however, be deemed a
31    proper compliance with this Section and  shall  qualify  such
32    road  district  for  an  allotment  under this Section.  If a
33    township has transferred to the road and  bridge  fund  money
34    which,  when  added to the amount of any tax levy of the road
 
                            -7-                LRB9112301SMdv
 1    district would be the equivalent  of  a  tax  levy  requiring
 2    extension  at a rate of at least .08%,  or, in DuPage County,
 3    an amount equal to or greater than $12,000 per mile  of  road
 4    under  the  jurisdiction  of  the road district, whichever is
 5    less, such transfer, together with any such tax  levy,  shall
 6    be  deemed  a  proper  compliance with this Section and shall
 7    qualify  the  road  district  for  an  allotment  under  this
 8    Section.
 9        In counties in which a property tax extension  limitation
10    is  imposed  under the Property Tax Extension Limitation Law,
11    road districts may retain their entitlement to a  motor  fuel
12    tax  allotment  if,  at  the  time the property tax extension
13    limitation was imposed, the road district was levying a  road
14    and  bridge tax at a rate sufficient to entitle it to a motor
15    fuel  tax  allotment  and  continues  to  levy  the   maximum
16    allowable  amount  after  the  imposition of the property tax
17    extension  limitation.   Any  road  district   may   in   all
18    circumstances  retain  its  entitlement  to  a motor fuel tax
19    allotment if it levied a road and bridge  tax  in  an  amount
20    that  will  require  the  extension  of  the  tax against the
21    taxable property in the road district at a rate of  not  less
22    than  0.08% of the assessed value of the property, based upon
23    the assessment for the year immediately preceding the year in
24    which the tax was levied and as equalized by  the  Department
25    of  Revenue  or,  in  DuPage  County,  an  amount equal to or
26    greater than $12,000 per mile of road under the  jurisdiction
27    of the road district, whichever is less.
28        As  used  in  this Section the term "road district" means
29    any road district, including a  county  unit  road  district,
30    provided  for  by  the  Illinois  Highway  Code; and the term
31    "township or district road" means any road  in  the  township
32    and  district  road system as defined in the Illinois Highway
33    Code.  For the purposes of this Section, "road district" also
34    includes  park  districts,  forest  preserve  districts   and
 
                            -8-                LRB9112301SMdv
 1    conservation  districts  organized  under  Illinois  law  and
 2    "township  or  district road" also includes such roads as are
 3    maintained by park districts, forest preserve  districts  and
 4    conservation  districts.   The  Department  of Transportation
 5    shall determine the mileage  of  all  township  and  district
 6    roads  for  the purposes of making allotments and allocations
 7    of motor fuel tax funds for use in road districts.
 8        Payment of motor fuel tax moneys  to  municipalities  and
 9    counties  shall  be  made  as  soon  as  possible  after  the
10    allotment  is  made.   The  treasurer  of the municipality or
11    county may invest these funds until their use is required and
12    the interest earned by these investments shall be limited  to
13    the same uses as the principal funds.
14    (Source:  P.A.  90-110,  eff.  7-14-97; 90-655, eff. 7-30-98;
15    90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99;
16    91-59,  eff.  6-30-99;  91-173,  eff.  1-1-00;  91-357,  eff.
17    7-29-99; revised 8-23-99.)

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