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| [ Introduced ] | [ Enrolled ] | [ Senate Amendment 001 ] |
91_HB3476eng HB3476 Engrossed 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 HB3476 Engrossed -2- LRB9110509DHsb 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,or9 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 HB3476 Engrossed -3- LRB9110509DHsb 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; HB3476 Engrossed -4- LRB9110509DHsb 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 HB3476 Engrossed -5- LRB9110509DHsb 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 HB3476 Engrossed -6- LRB9110509DHsb 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 HB3476 Engrossed -7- LRB9110509DHsb 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 HB3476 Engrossed -8- LRB9110509DHsb 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.