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91_SB1086
LRB9101116PTmbA
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 Section 8a, all money
9 received by the Department under this Act, including payments
10 made to the Department by member jurisdictions participating
11 in the International Fuel Tax Agreement, shall be deposited
12 in a special fund in the State treasury, to be known as the
13 "Motor Fuel Tax Fund", and shall be used as follows:
14 (a) 2 1/2 cents per gallon of the tax collected on
15 special fuel under paragraph (b) of Section 2 and Section 13a
16 of this Act shall be transferred to the State Construction
17 Account Fund in the State Treasury;
18 (b) $420,000 shall be transferred each month to the
19 State Boating Act Fund to be used by the Department of
20 Natural Resources for the purposes specified in Article X of
21 the Boat Registration and Safety Act;
22 (c) $1,500,000 shall be transferred each month to the
23 Grade Crossing Protection Fund to be used as follows: not
24 less than $6,000,000 each fiscal year shall be used for the
25 construction or reconstruction of rail highway grade
26 separation structures; beginning with fiscal year 1997 and
27 ending in fiscal year 2003 1999, $1,500,000, and $750,000 in
28 fiscal year 2004 2000 and each fiscal year thereafter shall
29 be transferred to the Transportation Regulatory Fund and
30 shall be accounted for as part of the rail carrier portion of
31 such funds and shall be used to pay the cost of
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1 administration of the Illinois Commerce Commission's railroad
2 safety program in connection with its duties under subsection
3 (3) of Section 18c-7401 of the Illinois Vehicle Code, with
4 the remainder to be used by the Department of Transportation
5 upon order of the Illinois Commerce Commission, to pay that
6 part of the cost apportioned by such Commission to the State
7 to cover the interest of the public in the use of highways,
8 roads or streets in the county highway system, township and
9 district road system or municipal street system as defined in
10 the Illinois Highway Code, as the same may from time to time
11 be amended, for separation of grades, for installation,
12 construction or reconstruction of crossing protection or
13 reconstruction, alteration, relocation including construction
14 or improvement of any existing highway necessary for access
15 to property or improvement of any grade crossing including
16 the necessary highway approaches thereto of any railroad
17 across the highway or public road, as provided for in and in
18 accordance with Section 18c-7401 of the Illinois Vehicle
19 Code. In entering orders for projects for which payments
20 from the Grade Crossing Protection Fund will be made, the
21 Commission shall account for expenditures authorized by the
22 orders on a cash rather than an accrual basis. For purposes
23 of this requirement an "accrual basis" assumes that the total
24 cost of the project is expended in the fiscal year in which
25 the order is entered, while a "cash basis" allocates the cost
26 of the project among fiscal years as expenditures are
27 actually made. To meet the requirements of this subsection,
28 the Illinois Commerce Commission shall develop annual and
29 5-year project plans of rail crossing capital improvements
30 that will be paid for with moneys from the Grade Crossing
31 Protection Fund. The annual project plan shall identify
32 projects for the succeeding fiscal year and the 5-year
33 project plan shall identify projects for the 5 directly
34 succeeding fiscal years. The Commission shall submit the
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1 annual and 5-year project plans for this Fund to the
2 Governor, the President of the Senate, the Senate Minority
3 Leader, the Speaker of the House of Representatives, and the
4 Minority Leader of the House of Representatives on the first
5 Wednesday in April of each year;
6 (d) of the amount remaining after allocations provided
7 for in subsections (a), (b) and (c), a sufficient amount
8 shall be reserved to pay all of the following:
9 (1) the costs of the Department of Revenue in
10 administering this Act;
11 (2) the costs of the Department of Transportation
12 in performing its duties imposed by the Illinois Highway
13 Code for supervising the use of motor fuel tax funds
14 apportioned to municipalities, counties and road
15 districts;
16 (3) refunds provided for in Section 13 of this Act
17 and under the terms of the International Fuel Tax
18 Agreement referenced in Section 14a;
19 (4) from October 1, 1985 until June 30, 1994, the
20 administration of the Vehicle Emissions Inspection Law,
21 which amount shall be certified monthly by the
22 Environmental Protection Agency to the State Comptroller
23 and shall promptly be transferred by the State
24 Comptroller and Treasurer from the Motor Fuel Tax Fund to
25 the Vehicle Inspection Fund, and beginning July 1, 1994,
26 and until December 31, 2000, one-twelfth of $25,000,000
27 each month for the administration of the Vehicle
28 Emissions Inspection Law of 1995, to be transferred by
29 the State Comptroller and Treasurer from the Motor Fuel
30 Tax Fund into the Vehicle Inspection Fund;
31 (5) amounts ordered paid by the Court of Claims;
32 and
33 (6) payment of motor fuel use taxes due to member
34 jurisdictions under the terms of the International Fuel
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1 Tax Agreement. The Department shall certify these
2 amounts to the Comptroller by the 15th day of each month;
3 the Comptroller shall cause orders to be drawn for such
4 amounts, and the Treasurer shall administer those amounts
5 on or before the last day of each month;
6 (e) after allocations for the purposes set forth in
7 subsections (a), (b), (c) and (d), the remaining amount shall
8 be apportioned as follows:
9 (1) 58.4% shall be deposited as follows:
10 (A) 37% into the State Construction Account
11 Fund, and
12 (B) 63% into the Road Fund, $1,250,000 of
13 which shall be reserved each month for the
14 Department of Transportation to be used in
15 accordance with the provisions of Sections 6-901
16 through 6-906 of the Illinois Highway Code;
17 (2) 41.6% shall be transferred to the Department of
18 Transportation to be distributed as follows:
19 (A) 49.10% to the municipalities of the State,
20 (B) 16.74% to the counties of the State having
21 1,000,000 or more inhabitants,
22 (C) 18.27% to the counties of the State having
23 less than 1,000,000 inhabitants,
24 (D) 15.89% to the road districts of the State.
25 As soon as may be after the first day of each month the
26 Department of Transportation shall allot to each municipality
27 its share of the amount apportioned to the several
28 municipalities which shall be in proportion to the population
29 of such municipalities as determined by the last preceding
30 municipal census if conducted by the Federal Government or
31 Federal census. If territory is annexed to any municipality
32 subsequent to the time of the last preceding census the
33 corporate authorities of such municipality may cause a census
34 to be taken of such annexed territory and the population so
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1 ascertained for such territory shall be added to the
2 population of the municipality as determined by the last
3 preceding census for the purpose of determining the allotment
4 for that municipality. If the population of any municipality
5 was not determined by the last Federal census preceding any
6 apportionment, the apportionment to such municipality shall
7 be in accordance with any census taken by such municipality.
8 Any municipal census used in accordance with this Section
9 shall be certified to the Department of Transportation by the
10 clerk of such municipality, and the accuracy thereof shall be
11 subject to approval of the Department which may make such
12 corrections as it ascertains to be necessary.
13 As soon as may be after the first day of each month the
14 Department of Transportation shall allot to each county its
15 share of the amount apportioned to the several counties of
16 the State as herein provided. Each allotment to the several
17 counties having less than 1,000,000 inhabitants shall be in
18 proportion to the amount of motor vehicle license fees
19 received from the residents of such counties, respectively,
20 during the preceding calendar year. The Secretary of State
21 shall, on or before April 15 of each year, transmit to the
22 Department of Transportation a full and complete report
23 showing the amount of motor vehicle license fees received
24 from the residents of each county, respectively, during the
25 preceding calendar year. The Department of Transportation
26 shall, each month, use for allotment purposes the last such
27 report received from the Secretary of State.
28 As soon as may be after the first day of each month, the
29 Department of Transportation shall allot to the several
30 counties their share of the amount apportioned for the use of
31 road districts. The allotment shall be apportioned among the
32 several counties in the State in the proportion which the
33 total mileage of township or district roads in the respective
34 counties bears to the total mileage of all township and
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1 district roads in the State. Funds allotted to the respective
2 counties for the use of road districts therein shall be
3 allocated to the several road districts in the county in the
4 proportion which the total mileage of such township or
5 district roads in the respective road districts bears to the
6 total mileage of all such township or district roads in the
7 county. After July 1 of any year, no allocation shall be
8 made for any road district unless it levied a tax for road
9 and bridge purposes in an amount which will require the
10 extension of such tax against the taxable property in any
11 such road district at a rate of not less than either .08% of
12 the value thereof, based upon the assessment for the year
13 immediately prior to the year in which such tax was levied
14 and as equalized by the Department of Revenue or, in DuPage
15 County, an amount equal to or greater than $12,000 per mile
16 of road under the jurisdiction of the road district,
17 whichever is less. If any road district has levied a special
18 tax for road purposes pursuant to Sections 6-601, 6-602 and
19 6-603 of the Illinois Highway Code, and such tax was levied
20 in an amount which would require extension at a rate of not
21 less than .08% of the value of the taxable property thereof,
22 as equalized or assessed by the Department of Revenue, or, in
23 DuPage County, an amount equal to or greater than $12,000 per
24 mile of road under the jurisdiction of the road district,
25 whichever is less, such levy shall, however, be deemed a
26 proper compliance with this Section and shall qualify such
27 road district for an allotment under this Section. If a
28 township has transferred to the road and bridge fund money
29 which, when added to the amount of any tax levy of the road
30 district would be the equivalent of a tax levy requiring
31 extension at a rate of at least .08%, or, in DuPage County,
32 an amount equal to or greater than $12,000 per mile of road
33 under the jurisdiction of the road district, whichever is
34 less, such transfer, together with any such tax levy, shall
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1 be deemed a proper compliance with this Section and shall
2 qualify the road district for an allotment under this
3 Section.
4 In counties in which a property tax extension limitation
5 is imposed under the Property Tax Extension Limitation Law,
6 road districts may retain their entitlement to a motor fuel
7 tax allotment if, at the time the property tax extension
8 limitation was imposed, the road district was levying a road
9 and bridge tax at a rate sufficient to entitle it to a motor
10 fuel tax allotment and continues to levy the maximum
11 allowable amount after the imposition of the property tax
12 extension limitation. Any road district may in all
13 circumstances retain its entitlement to a motor fuel tax
14 allotment if it levied a road and bridge tax in an amount
15 that will require the extension of the tax against the
16 taxable property in the road district at a rate of not less
17 than 0.08% of the assessed value of the property, based upon
18 the assessment for the year immediately preceding the year in
19 which the tax was levied and as equalized by the Department
20 of Revenue or, in DuPage County, an amount equal to or
21 greater than $12,000 per mile of road under the jurisdiction
22 of the road district, whichever is less.
23 As used in this Section the term "road district" means
24 any road district, including a county unit road district,
25 provided for by the Illinois Highway Code; and the term
26 "township or district road" means any road in the township
27 and district road system as defined in the Illinois Highway
28 Code. For the purposes of this Section, "road district" also
29 includes park districts, forest preserve districts and
30 conservation districts organized under Illinois law and
31 "township or district road" also includes such roads as are
32 maintained by park districts, forest preserve districts and
33 conservation districts. The Department of Transportation
34 shall determine the mileage of all township and district
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1 roads for the purposes of making allotments and allocations
2 of motor fuel tax funds for use in road districts.
3 Payment of motor fuel tax moneys to municipalities and
4 counties shall be made as soon as possible after the
5 allotment is made. The treasurer of the municipality or
6 county may invest these funds until their use is required and
7 the interest earned by these investments shall be limited to
8 the same uses as the principal funds.
9 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
10 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
11 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
12 9-16-98.)
13 Section 99. Effective date. This Act takes effect upon
14 becoming law.