| ||||
| Public Act 096-1024 | ||||
| ||||
| ||||
AN ACT concerning revenue.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Motor Fuel Tax Law is amended by changing | ||||
Section 8 as follows:
| ||||
(35 ILCS 505/8) (from Ch. 120, par. 424)
| ||||
Sec. 8. Except as provided in Section 8a, subdivision
| ||||
(h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | ||||
16 of Section 15, all money received by the Department under
| ||||
this Act, including payments made to the Department by
member | ||||
jurisdictions participating in the International Fuel Tax | ||||
Agreement,
shall be deposited in a special fund in the State | ||||
treasury, to be known as the
"Motor Fuel Tax Fund", and shall | ||||
be used as follows:
| ||||
(a) 2 1/2 cents per gallon of the tax collected on special | ||||
fuel under
paragraph (b) of Section 2 and Section 13a of this | ||||
Act shall be transferred
to the State Construction Account Fund | ||||
in the State Treasury;
| ||||
(b) $420,000 shall be transferred each month to the State | ||||
Boating Act
Fund to be used by the Department of Natural | ||||
Resources for the purposes
specified in Article X of the Boat | ||||
Registration and Safety Act;
| ||||
(c) $3,500,000 shall be transferred each month to the Grade | ||||
Crossing
Protection Fund to be used as follows: not less than | ||
$12,000,000 each fiscal
year shall be used for the construction | ||
or reconstruction of rail highway grade
separation structures; | ||
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | ||
fiscal year 2010 and each fiscal
year
thereafter shall be | ||
transferred to the Transportation
Regulatory Fund and shall be | ||
accounted for as part of the rail carrier
portion of such funds | ||
and shall be used to pay the cost of administration
of the | ||
Illinois Commerce Commission's railroad safety program in | ||
connection
with its duties under subsection (3) of Section | ||
18c-7401 of the Illinois
Vehicle Code, with the remainder to be | ||
used by the Department of Transportation
upon order of the | ||
Illinois Commerce Commission, to pay that part of the
cost | ||
apportioned by such Commission to the State to cover the | ||
interest
of the public in the use of highways, roads, streets, | ||
or
pedestrian walkways in the
county highway system, township | ||
and district road system, or municipal
street system as defined | ||
in the Illinois Highway Code, as the same may
from time to time | ||
be amended, for separation of grades, for installation,
| ||
construction or reconstruction of crossing protection or | ||
reconstruction,
alteration, relocation including construction | ||
or improvement of any
existing highway necessary for access to | ||
property or improvement of any
grade crossing and grade | ||
crossing surface including the necessary highway approaches | ||
thereto of any
railroad across the highway or public road, or | ||
for the installation,
construction, reconstruction, or | ||
maintenance of a pedestrian walkway over or
under a railroad | ||
right-of-way, as provided for in and in
accordance with Section | ||
18c-7401 of the Illinois Vehicle Code.
The Commission may order | ||
up to $2,000,000 per year in Grade Crossing Protection Fund | ||
moneys for the improvement of grade crossing surfaces and up to | ||
$300,000 per year for the maintenance and renewal of 4-quadrant | ||
gate vehicle detection systems located at non-high speed rail | ||
grade crossings. The Commission shall not order more than | ||
$2,000,000 per year in Grade
Crossing Protection Fund moneys | ||
for pedestrian walkways.
In entering orders for projects for | ||
which payments from the Grade Crossing
Protection Fund will be | ||
made, the Commission shall account for expenditures
authorized | ||
by the orders on a cash rather than an accrual basis. For | ||
purposes
of this requirement an "accrual basis" assumes that | ||
the total cost of the
project is expended in the fiscal year in | ||
which the order is entered, while a
"cash basis" allocates the | ||
cost of the project among fiscal years as
expenditures are | ||
actually made. To meet the requirements of this subsection,
the | ||
Illinois Commerce Commission shall develop annual and 5-year | ||
project plans
of rail crossing capital improvements that will | ||
be paid for with moneys from
the Grade Crossing Protection | ||
Fund. The annual project plan shall identify
projects for the | ||
succeeding fiscal year and the 5-year project plan shall
| ||
identify projects for the 5 directly succeeding fiscal years. | ||
The Commission
shall submit the annual and 5-year project plans | ||
for this Fund to the Governor,
the President of the Senate, the | ||
Senate Minority Leader, the Speaker of the
House of | ||
Representatives, and the Minority Leader of the House of
| ||
Representatives on
the first Wednesday in April of each year;
| ||
(d) of the amount remaining after allocations provided for | ||
in
subsections (a), (b) and (c), a sufficient amount shall be | ||
reserved to
pay all of the following:
| ||
(1) the costs of the Department of Revenue in | ||
administering this
Act;
| ||
(2) the costs of the Department of Transportation in | ||
performing its
duties imposed by the Illinois Highway Code | ||
for supervising the use of motor
fuel tax funds apportioned | ||
to municipalities, counties and road districts;
| ||
(3) refunds provided for in Section 13 of this Act and | ||
under the terms
of the International Fuel Tax Agreement | ||
referenced in Section 14a;
| ||
(4) from October 1, 1985 until June 30, 1994, the | ||
administration of the
Vehicle Emissions Inspection Law, | ||
which amount shall be certified monthly by
the | ||
Environmental Protection Agency to the State Comptroller | ||
and shall promptly
be transferred by the State Comptroller | ||
and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||
Inspection Fund, and for the period July 1, 1994 through
| ||
June 30, 2000, one-twelfth of $25,000,000 each month, for | ||
the period July 1, 2000 through June 30, 2003,
one-twelfth | ||
of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | ||
and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| ||
July
1 and October 1, or as soon thereafter as may be | ||
practical, during the period July 1, 2004 through June 30, | ||
2010,
for the administration of the Vehicle Emissions | ||
Inspection Law of
2005, to be transferred by the State | ||
Comptroller and Treasurer from the Motor
Fuel Tax Fund into | ||
the Vehicle Inspection Fund;
| ||
(5) amounts ordered paid by the Court of Claims; and
| ||
(6) payment of motor fuel use taxes due to member | ||
jurisdictions under
the terms of the International Fuel Tax | ||
Agreement. The Department shall
certify these amounts to | ||
the Comptroller by the 15th day of each month; the
| ||
Comptroller shall cause orders to be drawn for such | ||
amounts, and the Treasurer
shall administer those amounts | ||
on or before the last day of each month;
| ||
(e) after allocations for the purposes set forth in | ||
subsections
(a), (b), (c) and (d), the remaining amount shall | ||
be apportioned as follows:
| ||
(1) Until January 1, 2000, 58.4%, and beginning January | ||
1, 2000, 45.6%
shall be deposited as follows:
| ||
(A) 37% into the State Construction Account Fund, | ||
and
| ||
(B) 63% into the Road Fund, $1,250,000 of which | ||
shall be reserved each
month for the Department of | ||
Transportation to be used in accordance with
the | ||
provisions of Sections 6-901 through 6-906 of the | ||
Illinois Highway Code;
| ||
(2) Until January 1, 2000, 41.6%, and beginning January | ||
1, 2000, 54.4%
shall be transferred to the Department of | ||
Transportation to be
distributed as follows:
| ||
(A) 49.10% to the municipalities of the State,
| ||
(B) 16.74% to the counties of the State having | ||
1,000,000 or more inhabitants,
| ||
(C) 18.27% to the counties of the State having less | ||
than 1,000,000 inhabitants,
| ||
(D) 15.89% to the road districts of the State.
| ||
As soon as may be after the first day of each month the | ||
Department of
Transportation shall allot to each municipality | ||
its share of the amount
apportioned to the several | ||
municipalities which shall be in proportion
to the population | ||
of such municipalities as determined by the last
preceding | ||
municipal census if conducted by the Federal Government or
| ||
Federal census. If territory is annexed to any municipality | ||
subsequent
to the time of the last preceding census the | ||
corporate authorities of
such municipality may cause a census | ||
to be taken of such annexed
territory and the population so | ||
ascertained for such territory shall be
added to the population | ||
of the municipality as determined by the last
preceding census | ||
for the purpose of determining the allotment for that
| ||
municipality. If the population of any municipality was not | ||
determined
by the last Federal census preceding any | ||
apportionment, the
apportionment to such municipality shall be | ||
in accordance with any
census taken by such municipality. Any | ||
municipal census used in
accordance with this Section shall be | ||
certified to the Department of
Transportation by the clerk of | ||
such municipality, and the accuracy
thereof shall be subject to | ||
approval of the Department which may make
such corrections as | ||
it ascertains to be necessary.
| ||
As soon as may be after the first day of each month the | ||
Department of
Transportation shall allot to each county its | ||
share of the amount
apportioned to the several counties of the | ||
State as herein provided.
Each allotment to the several | ||
counties having less than 1,000,000
inhabitants shall be in | ||
proportion to the amount of motor vehicle
license fees received | ||
from the residents of such counties, respectively,
during the | ||
preceding calendar year. The Secretary of State shall, on or
| ||
before April 15 of each year, transmit to the Department of
| ||
Transportation a full and complete report showing the amount of | ||
motor
vehicle license fees received from the residents of each | ||
county,
respectively, during the preceding calendar year. The | ||
Department of
Transportation shall, each month, use for | ||
allotment purposes the last
such report received from the | ||
Secretary of State.
| ||
As soon as may be after the first day of each month, the | ||
Department
of Transportation shall allot to the several | ||
counties their share of the
amount apportioned for the use of | ||
road districts. The allotment shall
be apportioned among the | ||
several counties in the State 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. Funds allotted to the respective | ||
counties for the use of
road districts therein shall be | ||
allocated to the several road districts
in the county 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. | ||
After
July 1 of any year prior to 2011, no allocation shall be | ||
made for any road district
unless it levied a tax for road and | ||
bridge purposes in an amount which
will require the extension | ||
of such tax against the taxable property in
any such road | ||
district at a rate of not less than either .08% of the value
| ||
thereof, based upon the assessment for the year immediately | ||
prior to the year
in which such tax was levied and as equalized | ||
by the Department of Revenue
or, in DuPage County, an amount | ||
equal to or greater than $12,000 per mile of
road under the | ||
jurisdiction of the road district, whichever is less. Beginning | ||
July 1, 2011 and each July 1 thereafter, an allocation shall be | ||
made for any road district
if it levied a tax for road and | ||
bridge purposes. In counties other than DuPage County, if the | ||
amount of the tax levy requires the extension of the tax | ||
against the taxable property in
the road district at a rate | ||
that is less than 0.08% of the value
thereof, based upon the | ||
assessment for the year immediately prior to the year
in which | ||
the tax was levied and as equalized by the Department of | ||
Revenue, then the amount of the allocation for that road | ||
district shall be a percentage of the maximum allocation equal | ||
to the percentage obtained by dividing the rate extended by the | ||
district by 0.08%. In DuPage County, if the amount of the tax | ||
levy requires the extension of the tax against the taxable | ||
property in
the road district at a rate that is less than the | ||
lesser of (i) 0.08% of the value
of the taxable property in the | ||
road district, based upon the assessment for the year | ||
immediately prior to the year
in which such tax was levied and | ||
as equalized by the Department of Revenue,
or (ii) a rate that | ||
will yield an amount equal to $12,000 per mile of
road under | ||
the jurisdiction of the road district, then the amount of the | ||
allocation for the road district shall be a percentage of the | ||
maximum allocation equal to the percentage obtained by dividing | ||
the rate extended by the district by the lesser of (i) 0.08% or | ||
(ii) the rate that will yield an amount equal to $12,000 per | ||
mile of
road under the jurisdiction of the road district. | ||
Prior to 2011, if If any
road district has levied a special | ||
tax for road purposes
pursuant to Sections 6-601, 6-602 and | ||
6-603 of the Illinois Highway Code, and
such tax was levied in | ||
an amount which would require extension at a
rate of not less | ||
than .08% of the value of the taxable property thereof,
as | ||
equalized or assessed by the Department of Revenue,
or, in | ||
DuPage County, an amount equal to or greater than $12,000 per | ||
mile of
road under the jurisdiction of the road district, | ||
whichever is less,
such levy shall, however, be deemed a proper | ||
compliance with this
Section and shall qualify such road | ||
district for an allotment under this
Section. Beginning in 2011 | ||
and thereafter, if any
road district has levied a special tax | ||
for road purposes
under Sections 6-601, 6-602, and 6-603 of the | ||
Illinois Highway Code, and
the tax was levied in an amount that | ||
would require extension at a
rate of not less than 0.08% of the | ||
value of the taxable property of that road district,
as | ||
equalized or assessed by the Department of Revenue or, in | ||
DuPage County, an amount equal to or greater than $12,000 per | ||
mile of road under the jurisdiction of the road district, | ||
whichever is less, that levy shall be deemed a proper | ||
compliance with this
Section and shall qualify such road | ||
district for a full, rather than proportionate, allotment under | ||
this
Section. If the levy for the special tax is less than | ||
0.08% of the value of the taxable property, or, in DuPage | ||
County if the levy for the special tax is less than the lesser | ||
of (i) 0.08% or (ii) $12,000 per mile of road under the | ||
jurisdiction of the road district, and if the levy for the | ||
special tax is more than any other levy for road and bridge | ||
purposes, then the levy for the special tax qualifies the road | ||
district for a proportionate, rather than full, allotment under | ||
this Section. If the levy for the special tax is equal to or | ||
less than any other levy for road and bridge purposes, then any | ||
allotment under this Section shall be determined by the other | ||
levy for road and bridge purposes. | ||
Prior to 2011, if If a township has transferred to the road | ||
and bridge fund
money which, when added to the amount of any | ||
tax levy of the road
district would be the equivalent of a tax | ||
levy requiring extension at a
rate of at least .08%, or, in | ||
DuPage County, an amount equal to or greater
than $12,000 per | ||
mile of road under the jurisdiction of the road district,
| ||
whichever is less, such transfer, together with any such tax | ||
levy,
shall be deemed a proper compliance with this Section and | ||
shall qualify
the road district for an allotment under this | ||
Section.
| ||
In counties in which a property tax extension limitation is | ||
imposed
under the Property Tax Extension Limitation Law, road | ||
districts may retain
their entitlement to a motor fuel tax | ||
allotment or, beginning in 2011, their entitlement to a full | ||
allotment if, at the time the property
tax
extension limitation | ||
was imposed, the road district was levying a road and
bridge | ||
tax at a rate sufficient to entitle it to a motor fuel tax | ||
allotment
and continues to levy the maximum allowable amount | ||
after the imposition of the
property tax extension limitation. | ||
Any road district may in all circumstances
retain its | ||
entitlement to a motor fuel tax allotment or, beginning in | ||
2011, its entitlement to a full allotment if it levied a road | ||
and
bridge tax in an amount that will require the extension of | ||
the tax against the
taxable property in the road district at a | ||
rate of not less than 0.08% of the
assessed value of the | ||
property, based upon the assessment for the year
immediately | ||
preceding the year in which the tax was levied and as equalized | ||
by
the Department of Revenue or, in DuPage County, an amount | ||
equal to or greater
than $12,000 per mile of road under the | ||
jurisdiction of the road district,
whichever is less.
| ||
As used in this Section the term "road district" means any | ||
road
district, including a county unit road district, provided | ||
for by the
Illinois Highway Code; and the term "township or | ||
district road"
means any road in the township and district road | ||
system as defined in the
Illinois Highway Code. For the | ||
purposes of this Section, "road
district" also includes park | ||
districts, forest preserve districts and
conservation | ||
districts organized under Illinois law and "township or
| ||
district road" also includes such roads as are maintained by | ||
park
districts, forest preserve districts and conservation | ||
districts. The
Department of Transportation shall determine | ||
the mileage of all township
and district roads for the purposes | ||
of making allotments and allocations of
motor fuel tax funds | ||
for use in road districts.
| ||
Payment of motor fuel tax moneys to municipalities and | ||
counties shall
be made as soon as possible after the allotment | ||
is made. The treasurer
of the municipality or county may invest | ||
these funds until their use is
required and the interest earned | ||
by these investments shall be limited
to the same uses as the | ||
principal funds.
| ||
(Source: P.A. 95-744, eff. 7-18-08; 96-34, eff. 7-13-09; 96-45, | ||
eff. 7-15-09; revised 11-3-09.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||