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| [ Engrossed ] | [ Enrolled ] | [ Senate Amendment 001 ] |
91_HB3476
LRB9110509DHsb
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. Except as provided in Sections 8a and 13a.6 and
9 items 13, 14, 15, and 16 of Section 15, all money received by
10 the Department under this Act, including payments made to the
11 Department by member jurisdictions participating in the
12 International Fuel Tax Agreement, shall be deposited in a
13 special fund in the State treasury, to be known as the "Motor
14 Fuel Tax Fund", and shall be used as follows:
15 (a) 2 1/2 cents per gallon of the tax collected on
16 special fuel under paragraph (b) of Section 2 and Section 13a
17 of this Act shall be transferred to the State Construction
18 Account Fund in the State Treasury;
19 (b) $420,000 shall be transferred each month to the
20 State Boating Act Fund to be used by the Department of
21 Natural Resources for the purposes specified in Article X of
22 the Boat Registration and Safety Act;
23 (c) $2,250,000 shall be transferred each month to the
24 Grade Crossing Protection Fund to be used as follows: not
25 less than $6,000,000 each fiscal year shall be used for the
26 construction or reconstruction of rail highway grade
27 separation structures; beginning with fiscal year 1997 and
28 ending in fiscal year 2003, $1,500,000, and $750,000 in
29 fiscal year 2004 and each fiscal year thereafter shall be
30 transferred to the Transportation Regulatory Fund and shall
31 be accounted for as part of the rail carrier portion of such
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1 funds and shall be used to pay the cost of administration of
2 the Illinois Commerce Commission's railroad safety program in
3 connection with its duties under subsection (3) of Section
4 18c-7401 of the Illinois Vehicle Code, with the remainder to
5 be used by the Department of Transportation upon order of the
6 Illinois Commerce Commission, to pay that part of the cost
7 apportioned by such Commission to the State to cover the
8 interest of the public in the use of highways, roads, or
9 streets, or pedestrian walkways in the county highway system,
10 township and district road system, or municipal street system
11 as defined in the Illinois Highway Code, as the same may from
12 time to time be amended, for separation of grades, for
13 installation, construction or reconstruction of crossing
14 protection or reconstruction, alteration, relocation
15 including construction or improvement of any existing highway
16 necessary for access to property or improvement of any grade
17 crossing including the necessary highway approaches thereto
18 of any railroad across the highway or public road, or for the
19 installation, construction, reconstruction, or maintenance of
20 a pedestrian walkway over or under a railroad right-of-way,
21 as provided for in and in accordance with Section 18c-7401 of
22 the Illinois Vehicle Code. In entering orders for projects
23 for which payments from the Grade Crossing Protection Fund
24 will be made, the Commission shall account for expenditures
25 authorized by the orders on a cash rather than an accrual
26 basis. For purposes of this requirement an "accrual basis"
27 assumes that the total cost of the project is expended in the
28 fiscal year in which the order is entered, while a "cash
29 basis" allocates the cost of the project among fiscal years
30 as expenditures are actually made. To meet the requirements
31 of this subsection, the Illinois Commerce Commission shall
32 develop annual and 5-year project plans of rail crossing
33 capital improvements that will be paid for with moneys from
34 the Grade Crossing Protection Fund. The annual project plan
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1 shall identify projects for the succeeding fiscal year and
2 the 5-year project plan shall identify projects for the 5
3 directly succeeding fiscal years. The Commission shall
4 submit the annual and 5-year project plans for this Fund to
5 the Governor, the President of the Senate, the Senate
6 Minority Leader, the Speaker of the House of Representatives,
7 and the Minority Leader of the House of Representatives on
8 the first Wednesday in April of each year;
9 (d) of the amount remaining after allocations provided
10 for in subsections (a), (b) and (c), a sufficient amount
11 shall be reserved to pay all of the following:
12 (1) the costs of the Department of Revenue in
13 administering this Act;
14 (2) the costs of the Department of Transportation
15 in performing its duties imposed by the Illinois Highway
16 Code for supervising the use of motor fuel tax funds
17 apportioned to municipalities, counties and road
18 districts;
19 (3) refunds provided for in Section 13 of this Act
20 and under the terms of the International Fuel Tax
21 Agreement referenced in Section 14a;
22 (4) from October 1, 1985 until June 30, 1994, the
23 administration of the Vehicle Emissions Inspection Law,
24 which amount shall be certified monthly by the
25 Environmental Protection Agency to the State Comptroller
26 and shall promptly be transferred by the State
27 Comptroller and Treasurer from the Motor Fuel Tax Fund to
28 the Vehicle Inspection Fund, and beginning July 1, 1994,
29 and until December 31, 2000, one-twelfth of $25,000,000
30 each month for the administration of the Vehicle
31 Emissions Inspection Law of 1995, to be transferred by
32 the State Comptroller and Treasurer from the Motor Fuel
33 Tax Fund into the Vehicle Inspection Fund;
34 (5) amounts ordered paid by the Court of Claims;
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1 and
2 (6) payment of motor fuel use taxes due to member
3 jurisdictions under the terms of the International Fuel
4 Tax Agreement. The Department shall certify these
5 amounts to the Comptroller by the 15th day of each month;
6 the Comptroller shall cause orders to be drawn for such
7 amounts, and the Treasurer shall administer those amounts
8 on or before the last day of each month;
9 (e) after allocations for the purposes set forth in
10 subsections (a), (b), (c) and (d), the remaining amount shall
11 be apportioned as follows:
12 (1) Until January 1, 2000, 58.4%, and beginning
13 January 1, 2000, 45.6% shall be deposited as follows:
14 (A) 37% into the State Construction Account
15 Fund, and
16 (B) 63% into the Road Fund, $1,250,000 of
17 which shall be reserved each month for the
18 Department of Transportation to be used in
19 accordance with the provisions of Sections 6-901
20 through 6-906 of the Illinois Highway Code;
21 (2) Until January 1, 2000, 41.6%, and beginning
22 January 1, 2000, 54.4% shall be transferred to the
23 Department of Transportation to be distributed as
24 follows:
25 (A) 49.10% to the municipalities of the State,
26 (B) 16.74% to the counties of the State having
27 1,000,000 or more inhabitants,
28 (C) 18.27% to the counties of the State having
29 less than 1,000,000 inhabitants,
30 (D) 15.89% to the road districts of the State.
31 As soon as may be after the first day of each month the
32 Department of Transportation shall allot to each municipality
33 its share of the amount apportioned to the several
34 municipalities which shall be in proportion to the population
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1 of such municipalities as determined by the last preceding
2 municipal census if conducted by the Federal Government or
3 Federal census. If territory is annexed to any municipality
4 subsequent to the time of the last preceding census the
5 corporate authorities of such municipality may cause a census
6 to be taken of such annexed territory and the population so
7 ascertained for such territory shall be added to the
8 population of the municipality as determined by the last
9 preceding census for the purpose of determining the allotment
10 for that municipality. If the population of any municipality
11 was not determined by the last Federal census preceding any
12 apportionment, the apportionment to such municipality shall
13 be in accordance with any census taken by such municipality.
14 Any municipal census used in accordance with this Section
15 shall be certified to the Department of Transportation by the
16 clerk of such municipality, and the accuracy thereof shall be
17 subject to approval of the Department which may make such
18 corrections as it ascertains to be necessary.
19 As soon as may be after the first day of each month the
20 Department of Transportation shall allot to each county its
21 share of the amount apportioned to the several counties of
22 the State as herein provided. Each allotment to the several
23 counties having less than 1,000,000 inhabitants shall be in
24 proportion to the amount of motor vehicle license fees
25 received from the residents of such counties, respectively,
26 during the preceding calendar year. The Secretary of State
27 shall, on or before April 15 of each year, transmit to the
28 Department of Transportation a full and complete report
29 showing the amount of motor vehicle license fees received
30 from the residents of each county, respectively, during the
31 preceding calendar year. The Department of Transportation
32 shall, each month, use for allotment purposes the last such
33 report received from the Secretary of State.
34 As soon as may be after the first day of each month, the
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1 Department of Transportation shall allot to the several
2 counties their share of the amount apportioned for the use of
3 road districts. The allotment shall be apportioned among the
4 several counties in the State in the proportion which the
5 total mileage of township or district roads in the respective
6 counties bears to the total mileage of all township and
7 district roads in the State. Funds allotted to the respective
8 counties for the use of road districts therein shall be
9 allocated to the several road districts in the county in the
10 proportion which the total mileage of such township or
11 district roads in the respective road districts bears to the
12 total mileage of all such township or district roads in the
13 county. After July 1 of any year, no allocation shall be
14 made for any road district unless it levied a tax for road
15 and bridge purposes in an amount which will require the
16 extension of such tax against the taxable property in any
17 such road district at a rate of not less than either .08% of
18 the value thereof, based upon the assessment for the year
19 immediately prior to the year in which such tax was levied
20 and as equalized by the Department of Revenue or, in DuPage
21 County, an amount equal to or greater than $12,000 per mile
22 of road under the jurisdiction of the road district,
23 whichever is less. If any road district has levied a special
24 tax for road purposes pursuant to Sections 6-601, 6-602 and
25 6-603 of the Illinois Highway Code, and such tax was levied
26 in an amount which would require extension at a rate of not
27 less than .08% of the value of the taxable property thereof,
28 as equalized or assessed by the Department of Revenue, or, in
29 DuPage County, an amount equal to or greater than $12,000 per
30 mile of road under the jurisdiction of the road district,
31 whichever is less, such levy shall, however, be deemed a
32 proper compliance with this Section and shall qualify such
33 road district for an allotment under this Section. If a
34 township has transferred to the road and bridge fund money
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1 which, when added to the amount of any tax levy of the road
2 district would be the equivalent of a tax levy requiring
3 extension at a rate of at least .08%, or, in DuPage County,
4 an amount equal to or greater than $12,000 per mile of road
5 under the jurisdiction of the road district, whichever is
6 less, such transfer, together with any such tax levy, shall
7 be deemed a proper compliance with this Section and shall
8 qualify the road district for an allotment under this
9 Section.
10 In counties in which a property tax extension limitation
11 is imposed under the Property Tax Extension Limitation Law,
12 road districts may retain their entitlement to a motor fuel
13 tax allotment if, at the time the property tax extension
14 limitation was imposed, the road district was levying a road
15 and bridge tax at a rate sufficient to entitle it to a motor
16 fuel tax allotment and continues to levy the maximum
17 allowable amount after the imposition of the property tax
18 extension limitation. Any road district may in all
19 circumstances retain its entitlement to a motor fuel tax
20 allotment if it levied a road and bridge tax in an amount
21 that will require the extension of the tax against the
22 taxable property in the road district at a rate of not less
23 than 0.08% of the assessed value of the property, based upon
24 the assessment for the year immediately preceding the year in
25 which the tax was levied and as equalized by the Department
26 of Revenue or, in DuPage County, an amount equal to or
27 greater than $12,000 per mile of road under the jurisdiction
28 of the road district, whichever is less.
29 As used in this Section the term "road district" means
30 any road district, including a county unit road district,
31 provided for by the Illinois Highway Code; and the term
32 "township or district road" means any road in the township
33 and district road system as defined in the Illinois Highway
34 Code. For the purposes of this Section, "road district" also
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1 includes park districts, forest preserve districts and
2 conservation districts organized under Illinois law and
3 "township or district road" also includes such roads as are
4 maintained by park districts, forest preserve districts and
5 conservation districts. The Department of Transportation
6 shall determine the mileage of all township and district
7 roads for the purposes of making allotments and allocations
8 of motor fuel tax funds for use in road districts.
9 Payment of motor fuel tax moneys to municipalities and
10 counties shall be made as soon as possible after the
11 allotment is made. The treasurer of the municipality or
12 county may invest these funds until their use is required and
13 the interest earned by these investments shall be limited to
14 the same uses as the principal funds.
15 (Source: P.A. 90-110, eff. 7-14-97; 90-655, eff. 7-30-98;
16 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99;
17 91-59, eff. 6-30-99; 91-173, eff. 1-1-00; 91-357, eff.
18 7-29-99; revised 8-23-99.)
19 Section 99. Effective date. This Act takes effect upon
20 becoming law.