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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
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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
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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
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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
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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
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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
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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
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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.)