SB1608 104TH GENERAL ASSEMBLY

LRB104 09851 HLH 19919 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB1608

Introduced 2/4/2025, by Sen. Rachel Ventura

SYNOPSIS AS INTRODUCED:

New Act
30 ILCS 105/5.1030 new

Creates the Cargo Transportation Fee Act. Provides that the corporate authorities of a municipality or a county may impose a fee upon interstate carriers and intrastate carriers that (i) transport by common carrier tangible personal property in the State, (ii) transport that tangible personal property for the purpose of selling that tangible personal property at retail, and (iii) receive tangible personal property directly from an intermodal facility that is located in the municipality or county that enacts the ordinance. Sets forth the amount of the fee. Provides that 95% of the proceeds from the fee shall be deposited into the Cargo Transportation Fee Fund and 5% of the proceeds shall be deposited into the Motor Carrier Safety Inspection Fund. Amends the State Finance Act to create the Cargo Transportation Fee Fund and sets forth the uses for that Fund.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Cargo Transportation Fee Act.

Section 5. Definitions. As used in this Act:

"Department" means the Department of Revenue.

"Commercial motor vehicle" has the meaning given to that term in Section 18b-101 of the Illinois Vehicle Code.

"Intermodal facility" means a facility that provides for the transfer of freight from one mode of transportation to another. "Intermodal facility" does not include an airport.

"Interstate carrier" has the meaning given to that term in Section 18c-1104 of the Illinois Vehicle Code.

"Intrastate carrier" has the meaning given to that term in Section 18c-1104 of the Illinois Vehicle Code.

Section 10. Fee. On and after January 1, 2026, the corporate authorities of a municipality or, if the intermodal facility is located in an unincorporated area of a county, a county may enact, by ordinance, a fee upon each entity that is an interstate carrier or an intrastate carrier and that (i) transports by common carrier tangible personal property in the State, (ii) transports that tangible personal property for the purpose of selling that tangible personal property at retail, and (iii) receives tangible personal property directly from an intermodal facility that is located in the municipality or county that enacts the ordinance. The fee shall be imposed each time a commercial motor vehicle owned by a qualified interstate carrier or a qualified intrastate carrier receives tangible personal property directly from an intermodal facility that is located in the municipality or county that enacts an ordinance under this Section. If the intermodal facility is located in more than one municipality, more than one county, or in a municipality and an unincorporated area of a county, then only the municipality or county containing the majority of the intermodal facility may impose the fee under this Section on that intermodal facility. The fee is imposed in the following amounts:

(1) $0.50 for each such commercial motor vehicle with a gross weight vehicle and load of 12,000 pounds or less;

(2) $1 for each such commercial motor vehicle with a gross weight vehicle and load of 12,001 to 16,000 pounds;

(3) $1.50 for each such commercial motor vehicle with a gross weight vehicle and load of 16,001 to 20,000 pounds;

(4) $2 for each such commercial motor vehicle with a gross weight vehicle and load of 20,001 to 24,000 pounds;

(5) $2.50 for each such commercial motor vehicle with a gross weight vehicle and load of 24,001 to 28,000 pounds;

(6) $3 for each such commercial motor vehicle with a gross weight vehicle and load of 28,001 to 32,000 pounds;

(7) $3.50 for each such commercial motor vehicle with a gross weight vehicle and load of 32,001 to 36,000 pounds;

(8) $4 for each such commercial motor vehicle with a gross weight vehicle and load of 36,001 to 40,000 pounds;

(9) $4.50 for each such commercial motor vehicle with a gross weight vehicle and load of 40,001 to 45,000 pounds;

(10) $5 for each such commercial motor vehicle with a gross weight vehicle and load of 45,001 to 54,999 pounds;

(11) $5.50 for each such commercial motor vehicle with a gross weight vehicle and load of 55,000 to 59,500 pounds;

(12) $6 for each such commercial motor vehicle with a gross weight vehicle and load of 59,501 to 64,000 pounds;

(13) $6.50 for each such commercial motor vehicle with a gross weight vehicle and load of 64,001 to 73,280 pounds;

(14) $7 for each such commercial motor vehicle with a gross weight vehicle and load of 73,281 to 77,000 pounds;

(15) $7.50 for each such commercial motor vehicle with a gross weight vehicle and load of 77,001 to 80,000 pounds; and

(16) $8 for each such commercial motor vehicle with a gross weight vehicle and load of 80,001 pounds or more.

Section 15. Returns.

(a) Except as otherwise provided in this Section, on or before the 15th day of each month, each interstate or intrastate carrier that is liable for the payment of the fee under this Act shall make a return to the Department for the preceding calendar month stating:

(1) the name of the interstate or intrastate carrier;

(2) the address of the carrier's principal place of business;

(3) the amount of the fee imposed under this Act; and

(4) such other reasonable information as the Department may require.

(b) Any person required to make payments under this Act may make the payments by electronic funds transfer. The Department shall adopt rules necessary to effectuate a program of electronic funds transfer.

(c) If the person's average monthly liability to the Department under this Act does not exceed $100, the Department may authorize the person's returns to be filed on a quarter annual basis, with the return for January, February, and March of a given year being due by April 30 of that year; with the return for April, May, and June of a given year being due by July 31 of that year; with the return for July, August, and September of a given year being due by October 31 of that year, and with the return for October, November, and December of a given year being due by January 31 of the following year.

(d) If the person's average monthly liability to the Department under this Act does not exceed $20, the Department may authorize the person's returns to be filed on an annual basis, with the return for a given year being due by January 31 of the following year.

(e) The interstate or intrastate carrier making the return provided for in this Section shall, at the time of making that return, pay to the Department the amount of the fee imposed by this Act.

Section 20. Incorporation of Retailers' Occupation Tax Act. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act that are not inconsistent with this Act, and Section 3-7 of the Uniform Penalty and Interest Act shall apply, as far as practicable, to the subject matter of this Act to the same extent as if such provisions were included in this Act. References in those incorporated Sections of the Retailers' Occupation Tax Act to retailers, to sellers, or to persons engaged in the business of selling tangible personal property mean interstate carriers or intrastate carriers for the purpose of this Act.

Section 25. Distribution of proceeds.

(a) Of the proceeds from the fee imposed by this Act, 95% shall be deposited into the Cargo Transportation Fee Fund, a special fund created in the State treasury. Moneys in the Fund shall be used by the Department of Transportation for road projects involving State and local roadways that are used as trucking routes and that are located within 5 miles of an intermodal facility that has a fee imposed under this Act. Moneys deposited into the Cargo Transportation Fee Fund as a result of a fee imposed under this Act by a particular municipality or county shall be used for road projects in that particular municipality or county. In addition, when distributing moneys from the Cargo Transportation Fee Fund, the Department of Transportation shall prioritize road projects based on the amount of damage to the roadway that needs to be corrected.

(b) Of the proceeds from the fee imposed by this Act, 5% shall be deposited into the Motor Carrier Safety Inspection Fund to be used by the Illinois State Police for motor carrier safety enforcement within 20 miles of an intermodal facility that has a fee imposed under this Act.

Section 30. Rules. The Department shall adopt rules to implement and administer this Act.

Section 35. The State Finance Act is amended by adding Section 5.1030 as follows:

(30 ILCS 105/5.1030 new)

Sec. 5.1030. The Cargo Transportation Fee Fund.