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91_SB1086eng SB1086 Engrossed 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 20031999, $1,500,000, and $750,000 in 28 fiscal year 20042000and 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 SB1086 Engrossed -2- LRB9101116PTmbA 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 SB1086 Engrossed -3- LRB9101116PTmbA 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 SB1086 Engrossed -4- LRB9101116PTmbA 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 SB1086 Engrossed -5- LRB9101116PTmbA 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 SB1086 Engrossed -6- LRB9101116PTmbA 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 SB1086 Engrossed -7- LRB9101116PTmbA 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 SB1086 Engrossed -8- LRB9101116PTmbA 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.