97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB1951

 

Introduced 2/10/2011, by Sen. Christine Radogno

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/8  from Ch. 120, par. 424

    Amends the Motor Fuel Tax Law. Allows a township that employs a professional engineer and a certified public accountant to elect to receive its share of motor fuel tax proceeds directly from the Department of Transportation rather than from the county. Effective immediately.


LRB097 10206 HLH 50402 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1951LRB097 10206 HLH 50402 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Motor Fuel Tax Law is amended by changing
5Section 8 as follows:
 
6    (35 ILCS 505/8)  (from Ch. 120, par. 424)
7    Sec. 8. Except as provided in Section 8a, subdivision
8(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
916 of Section 15, all money received by the Department under
10this Act, including payments made to the Department by member
11jurisdictions participating in the International Fuel Tax
12Agreement, shall be deposited in a special fund in the State
13treasury, to be known as the "Motor Fuel Tax Fund", and shall
14be used as follows:
15    (a) 2 1/2 cents per gallon of the tax collected on special
16fuel under paragraph (b) of Section 2 and Section 13a of this
17Act shall be transferred to the State Construction Account Fund
18in the State Treasury;
19    (b) $420,000 shall be transferred each month to the State
20Boating Act Fund to be used by the Department of Natural
21Resources for the purposes specified in Article X of the Boat
22Registration and Safety Act;
23    (c) $3,500,000 shall be transferred each month to the Grade

 

 

SB1951- 2 -LRB097 10206 HLH 50402 b

1Crossing Protection Fund to be used as follows: not less than
2$12,000,000 each fiscal year shall be used for the construction
3or reconstruction of rail highway grade separation structures;
4$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
5fiscal year 2010 and each fiscal year thereafter shall be
6transferred to the Transportation Regulatory Fund and shall be
7accounted for as part of the rail carrier portion of such funds
8and shall be used to pay the cost of administration of the
9Illinois Commerce Commission's railroad safety program in
10connection with its duties under subsection (3) of Section
1118c-7401 of the Illinois Vehicle Code, with the remainder to be
12used by the Department of Transportation upon order of the
13Illinois Commerce Commission, to pay that part of the cost
14apportioned by such Commission to the State to cover the
15interest of the public in the use of highways, roads, streets,
16or pedestrian walkways in the county highway system, township
17and district road system, or municipal street system as defined
18in the Illinois Highway Code, as the same may from time to time
19be amended, for separation of grades, for installation,
20construction or reconstruction of crossing protection or
21reconstruction, alteration, relocation including construction
22or improvement of any existing highway necessary for access to
23property or improvement of any grade crossing and grade
24crossing surface including the necessary highway approaches
25thereto of any railroad across the highway or public road, or
26for the installation, construction, reconstruction, or

 

 

SB1951- 3 -LRB097 10206 HLH 50402 b

1maintenance of a pedestrian walkway over or under a railroad
2right-of-way, as provided for in and in accordance with Section
318c-7401 of the Illinois Vehicle Code. The Commission may order
4up to $2,000,000 per year in Grade Crossing Protection Fund
5moneys for the improvement of grade crossing surfaces and up to
6$300,000 per year for the maintenance and renewal of 4-quadrant
7gate vehicle detection systems located at non-high speed rail
8grade crossings. The Commission shall not order more than
9$2,000,000 per year in Grade Crossing Protection Fund moneys
10for pedestrian walkways. In entering orders for projects for
11which payments from the Grade Crossing Protection Fund will be
12made, the Commission shall account for expenditures authorized
13by the orders on a cash rather than an accrual basis. For
14purposes of this requirement an "accrual basis" assumes that
15the total cost of the project is expended in the fiscal year in
16which the order is entered, while a "cash basis" allocates the
17cost of the project among fiscal years as expenditures are
18actually made. To meet the requirements of this subsection, the
19Illinois Commerce Commission shall develop annual and 5-year
20project plans of rail crossing capital improvements that will
21be paid for with moneys from the Grade Crossing Protection
22Fund. The annual project plan shall identify projects for the
23succeeding fiscal year and the 5-year project plan shall
24identify projects for the 5 directly succeeding fiscal years.
25The Commission shall submit the annual and 5-year project plans
26for this Fund to the Governor, the President of the Senate, the

 

 

SB1951- 4 -LRB097 10206 HLH 50402 b

1Senate Minority Leader, the Speaker of the House of
2Representatives, and the Minority Leader of the House of
3Representatives on the first Wednesday in April of each year;
4    (d) of the amount remaining after allocations provided for
5in subsections (a), (b) and (c), a sufficient amount shall be
6reserved to pay all of the following:
7        (1) the costs of the Department of Revenue in
8    administering this Act;
9        (2) the costs of the Department of Transportation in
10    performing its duties imposed by the Illinois Highway Code
11    for supervising the use of motor fuel tax funds apportioned
12    to municipalities, counties and road districts;
13        (3) refunds provided for in Section 13, refunds for
14    overpayment of decal fees paid under Section 13a.4 of this
15    Act, and refunds provided for under the terms of the
16    International Fuel Tax Agreement referenced in Section
17    14a;
18        (4) from October 1, 1985 until June 30, 1994, the
19    administration of the Vehicle Emissions Inspection Law,
20    which amount shall be certified monthly by the
21    Environmental Protection Agency to the State Comptroller
22    and shall promptly be transferred by the State Comptroller
23    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
24    Inspection Fund, and for the period July 1, 1994 through
25    June 30, 2000, one-twelfth of $25,000,000 each month, for
26    the period July 1, 2000 through June 30, 2003, one-twelfth

 

 

SB1951- 5 -LRB097 10206 HLH 50402 b

1    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
2    and $15,000,000 on January 1, 2004, and $15,000,000 on each
3    July 1 and October 1, or as soon thereafter as may be
4    practical, during the period July 1, 2004 through June 30,
5    2011, for the administration of the Vehicle Emissions
6    Inspection Law of 2005, to be transferred by the State
7    Comptroller and Treasurer from the Motor Fuel Tax Fund into
8    the Vehicle Inspection Fund;
9        (5) amounts ordered paid by the Court of Claims; and
10        (6) payment of motor fuel use taxes due to member
11    jurisdictions under the terms of the International Fuel Tax
12    Agreement. The Department shall certify these amounts to
13    the Comptroller by the 15th day of each month; the
14    Comptroller shall cause orders to be drawn for such
15    amounts, and the Treasurer shall administer those amounts
16    on or before the last day of each month;
17    (e) after allocations for the purposes set forth in
18subsections (a), (b), (c) and (d), the remaining amount shall
19be apportioned as follows:
20        (1) Until January 1, 2000, 58.4%, and beginning January
21    1, 2000, 45.6% shall be deposited as follows:
22            (A) 37% into the State Construction Account Fund,
23        and
24            (B) 63% into the Road Fund, $1,250,000 of which
25        shall be reserved each month for the Department of
26        Transportation to be used in accordance with the

 

 

SB1951- 6 -LRB097 10206 HLH 50402 b

1        provisions of Sections 6-901 through 6-906 of the
2        Illinois Highway Code;
3        (2) Until January 1, 2000, 41.6%, and beginning January
4    1, 2000, 54.4% shall be transferred to the Department of
5    Transportation to be distributed as follows:
6            (A) 49.10% to the municipalities of the State,
7            (B) 16.74% to the counties of the State having
8        1,000,000 or more inhabitants,
9            (C) 18.27% to the counties of the State having less
10        than 1,000,000 inhabitants,
11            (D) 15.89% to the road districts of the State.
12    As soon as may be after the first day of each month the
13Department of Transportation shall allot to each municipality
14its share of the amount apportioned to the several
15municipalities which shall be in proportion to the population
16of such municipalities as determined by the last preceding
17municipal census if conducted by the Federal Government or
18Federal census. If territory is annexed to any municipality
19subsequent to the time of the last preceding census the
20corporate authorities of such municipality may cause a census
21to be taken of such annexed territory and the population so
22ascertained for such territory shall be added to the population
23of the municipality as determined by the last preceding census
24for the purpose of determining the allotment for that
25municipality. If the population of any municipality was not
26determined by the last Federal census preceding any

 

 

SB1951- 7 -LRB097 10206 HLH 50402 b

1apportionment, the apportionment to such municipality shall be
2in accordance with any census taken by such municipality. Any
3municipal census used in accordance with this Section shall be
4certified to the Department of Transportation by the clerk of
5such municipality, and the accuracy thereof shall be subject to
6approval of the Department which may make such corrections as
7it ascertains to be necessary.
8    As soon as may be after the first day of each month the
9Department of Transportation shall allot to each county its
10share of the amount apportioned to the several counties of the
11State as herein provided. Each allotment to the several
12counties having less than 1,000,000 inhabitants shall be in
13proportion to the amount of motor vehicle license fees received
14from the residents of such counties, respectively, during the
15preceding calendar year. The Secretary of State shall, on or
16before April 15 of each year, transmit to the Department of
17Transportation a full and complete report showing the amount of
18motor vehicle license fees received from the residents of each
19county, respectively, during the preceding calendar year. The
20Department of Transportation shall, each month, use for
21allotment purposes the last such report received from the
22Secretary of State.
23    As soon as may be after the first day of each month, the
24Department of Transportation shall allot to the several
25counties their share of the amount apportioned for the use of
26road districts. The allotment shall be apportioned among the

 

 

SB1951- 8 -LRB097 10206 HLH 50402 b

1several counties in the State in the proportion which the total
2mileage of township or district roads in the respective
3counties bears to the total mileage of all township and
4district roads in the State. Funds allotted to the respective
5counties for the use of road districts therein shall be
6allocated to the several road districts in the county in the
7proportion which the total mileage of such township or district
8roads in the respective road districts bears to the total
9mileage of all such township or district roads in the county.
10Notwithstanding any other provision of law, on or after the
11effective date of this amendatory Act of the 97th General
12Assembly, the township board of any township employing a
13professional engineer and certified public accountant and
14encompassing a road district that is entitled to an allotment
15of funds under this Section may, by resolution of the township
16board, elect to receive its share of road district funds
17directly from the Department of Transportation rather than from
18the county. Copies of the resolution shall be filed with the
19county clerk of the county in which the township is located and
20with the Department of Transportation. If such a resolution is
21filed, the township shall receive funds directly from the
22Department of Transportation beginning on the first day of the
23first month to occur not less than 60 days after the resolution
24is filed with the Department. After July 1 of any year prior to
252011, no allocation shall be made for any road district unless
26it levied a tax for road and bridge purposes in an amount which

 

 

SB1951- 9 -LRB097 10206 HLH 50402 b

1will require the extension of such tax against the taxable
2property in any such road district at a rate of not less than
3either .08% of the value thereof, based upon the assessment for
4the year immediately prior to the year in which such tax was
5levied and as equalized by the Department of Revenue or, in
6DuPage County, an amount equal to or greater than $12,000 per
7mile of road under the jurisdiction of the road district,
8whichever is less. Beginning July 1, 2011 and each July 1
9thereafter, an allocation shall be made for any road district
10if it levied a tax for road and bridge purposes. In counties
11other than DuPage County, if the amount of the tax levy
12requires the extension of the tax against the taxable property
13in the road district at a rate that is less than 0.08% of the
14value thereof, based upon the assessment for the year
15immediately prior to the year in which the tax was levied and
16as equalized by the Department of Revenue, then the amount of
17the allocation for that road district shall be a percentage of
18the maximum allocation equal to the percentage obtained by
19dividing the rate extended by the district by 0.08%. In DuPage
20County, if the amount of the tax levy requires the extension of
21the tax against the taxable property in the road district at a
22rate that is less than the lesser of (i) 0.08% of the value of
23the taxable property in the road district, based upon the
24assessment for the year immediately prior to the year in which
25such tax was levied and as equalized by the Department of
26Revenue, or (ii) a rate that will yield an amount equal to

 

 

SB1951- 10 -LRB097 10206 HLH 50402 b

1$12,000 per mile of road under the jurisdiction of the road
2district, then the amount of the allocation for the road
3district shall be a percentage of the maximum allocation equal
4to the percentage obtained by dividing the rate extended by the
5district by the lesser of (i) 0.08% or (ii) the rate that will
6yield an amount equal to $12,000 per mile of road under the
7jurisdiction of the road district.
8    Prior to 2011, if any road district has levied a special
9tax for road purposes pursuant to Sections 6-601, 6-602 and
106-603 of the Illinois Highway Code, and such tax was levied in
11an amount which would require extension at a rate of not less
12than .08% of the value of the taxable property thereof, as
13equalized or assessed by the Department of Revenue, or, in
14DuPage County, an amount equal to or greater than $12,000 per
15mile of road under the jurisdiction of the road district,
16whichever is less, such levy shall, however, be deemed a proper
17compliance with this Section and shall qualify such road
18district for an allotment under this Section. Beginning in 2011
19and thereafter, if any road district has levied a special tax
20for road purposes under Sections 6-601, 6-602, and 6-603 of the
21Illinois Highway Code, and the tax was levied in an amount that
22would require extension at a rate of not less than 0.08% of the
23value of the taxable property of that road district, as
24equalized or assessed by the Department of Revenue or, in
25DuPage County, an amount equal to or greater than $12,000 per
26mile of road under the jurisdiction of the road district,

 

 

SB1951- 11 -LRB097 10206 HLH 50402 b

1whichever is less, that levy shall be deemed a proper
2compliance with this Section and shall qualify such road
3district for a full, rather than proportionate, allotment under
4this Section. If the levy for the special tax is less than
50.08% of the value of the taxable property, or, in DuPage
6County if the levy for the special tax is less than the lesser
7of (i) 0.08% or (ii) $12,000 per mile of road under the
8jurisdiction of the road district, and if the levy for the
9special tax is more than any other levy for road and bridge
10purposes, then the levy for the special tax qualifies the road
11district for a proportionate, rather than full, allotment under
12this Section. If the levy for the special tax is equal to or
13less than any other levy for road and bridge purposes, then any
14allotment under this Section shall be determined by the other
15levy for road and bridge purposes.
16    Prior to 2011, if a township has transferred to the road
17and bridge fund money which, when added to the amount of any
18tax levy of the road district would be the equivalent of a tax
19levy requiring extension at a rate of at least .08%, or, in
20DuPage County, an amount equal to or greater than $12,000 per
21mile of road under the jurisdiction of the road district,
22whichever is less, such transfer, together with any such tax
23levy, shall be deemed a proper compliance with this Section and
24shall qualify the road district for an allotment under this
25Section.
26    In counties in which a property tax extension limitation is

 

 

SB1951- 12 -LRB097 10206 HLH 50402 b

1imposed under the Property Tax Extension Limitation Law, road
2districts may retain their entitlement to a motor fuel tax
3allotment or, beginning in 2011, their entitlement to a full
4allotment if, at the time the property tax extension limitation
5was imposed, the road district was levying a road and bridge
6tax at a rate sufficient to entitle it to a motor fuel tax
7allotment and continues to levy the maximum allowable amount
8after the imposition of the property tax extension limitation.
9Any road district may in all circumstances retain its
10entitlement to a motor fuel tax allotment or, beginning in
112011, its entitlement to a full allotment if it levied a road
12and bridge tax in an amount that will require the extension of
13the tax against the taxable property in the road district at a
14rate of not less than 0.08% of the assessed value of the
15property, based upon the assessment for the year immediately
16preceding the year in which the tax was levied and as equalized
17by the Department of Revenue or, in DuPage County, an amount
18equal to or greater than $12,000 per mile of road under the
19jurisdiction of the road district, whichever is less.
20    As used in this Section the term "road district" means any
21road district, including a county unit road district, provided
22for by the Illinois Highway Code; and the term "township or
23district road" means any road in the township and district road
24system as defined in the Illinois Highway Code. For the
25purposes of this Section, "township or district road" also
26includes such roads as are maintained by park districts, forest

 

 

SB1951- 13 -LRB097 10206 HLH 50402 b

1preserve districts and conservation districts. The Department
2of Transportation shall determine the mileage of all township
3and district roads for the purposes of making allotments and
4allocations of motor fuel tax funds for use in road districts.
5    Payment of motor fuel tax moneys to municipalities and
6counties shall be made as soon as possible after the allotment
7is made. The treasurer of the municipality or county may invest
8these funds until their use is required and the interest earned
9by these investments shall be limited to the same uses as the
10principal funds.
11(Source: P.A. 95-744, eff. 7-18-08; 96-34, eff. 7-13-09; 96-45,
12eff. 7-15-09; 96-959, eff. 7-1-10; 96-1000, eff. 7-2-10;
1396-1024, eff. 7-12-10; 96-1384, eff. 7-29-10; revised 9-2-10.)
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.