093_HB2947

 
                                     LRB093 06957 SJM 07103 b

 1        AN ACT in relation to taxes.

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

 4        Section 5.  The Motor Fuel Tax Law is amended by changing
 5    Section 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,
 9    and  16  of  Section 15, all money received by the Department
10    under this Act, including payments made to the Department  by
11    member  jurisdictions participating in the International Fuel
12    Tax Agreement, shall be deposited in a special  fund  in  the
13    State treasury, to be known as the "Motor Fuel Tax Fund", and
14    shall be used as follows:
15        (a)  2  1/2  cents  per  gallon  of  the tax collected on
16    special fuel under paragraph (b) of Section 2 and Section 13a
17    of this Act shall be transferred to  the  State  Construction
18    Account Fund in the State Treasury;
19        (b)  $420,000  shall  be  transferred  each  month to the
20    State Boating Act Fund  to  be  used  by  the  Department  of
21    Natural  Resources for the purposes specified in Article X of
22    the Boat Registration and Safety Act;
23        (c)  $2,250,000 shall be transferred each  month  to  the
24    Grade  Crossing  Protection  Fund  to be used as follows: not
25    less than $6,000,000 each fiscal year shall be used  for  the
26    construction   or   reconstruction   of  rail  highway  grade
27    separation structures; beginning with fiscal  year  1997  and
28    ending in fiscal year 2000, $1,500,000, beginning with fiscal
29    year  2001  and  ending  in fiscal year 2003, $2,250,000, and
30    $750,000 in fiscal year 2004 and each fiscal year  thereafter
31    shall  be  transferred  to the Transportation Regulatory Fund
 
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 1    and shall be accounted  for  as  part  of  the  rail  carrier
 2    portion  of  such  funds and shall be used to pay the cost of
 3    administration of the Illinois Commerce Commission's railroad
 4    safety program in connection with its duties under subsection
 5    (3) of Section 18c-7401 of the Illinois  Vehicle  Code,  with
 6    the  remainder to be used by the Department of Transportation
 7    upon order of the Illinois Commerce Commission, to  pay  that
 8    part  of the cost apportioned by such Commission to the State
 9    to cover the interest of the public in the use  of  highways,
10    roads,  streets, or pedestrian walkways in the county highway
11    system, township  and  district  road  system,  or  municipal
12    street system as defined in the Illinois Highway Code, as the
13    same  may  from  time  to  time be amended, for separation of
14    grades, for installation, construction or  reconstruction  of
15    crossing protection or reconstruction, alteration, relocation
16    including construction or improvement of any existing highway
17    necessary  for access to property or improvement of any grade
18    crossing including the necessary highway  approaches  thereto
19    of any railroad across the highway or public road, or for the
20    installation, construction, reconstruction, or maintenance of
21    a  pedestrian  walkway over or under a railroad right-of-way,
22    as provided for in and in accordance with Section 18c-7401 of
23    the Illinois Vehicle Code. The  Commission  shall  not  order
24    more  than  $2,000,000  per year in Grade Crossing Protection
25    Fund moneys for pedestrian walkways. In entering  orders  for
26    projects   for   which   payments  from  the  Grade  Crossing
27    Protection Fund will be made, the  Commission  shall  account
28    for  expenditures  authorized  by the orders on a cash rather
29    than an accrual basis.  For purposes of this  requirement  an
30    "accrual basis" assumes that the total cost of the project is
31    expended  in  the  fiscal year in which the order is entered,
32    while a "cash basis" allocates the cost of the project  among
33    fiscal  years as expenditures are actually made.  To meet the
34    requirements  of  this  subsection,  the  Illinois   Commerce
 
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 1    Commission  shall  develop annual and 5-year project plans of
 2    rail crossing capital improvements that will be paid for with
 3    moneys from the Grade Crossing Protection Fund.   The  annual
 4    project  plan  shall  identify  projects  for  the succeeding
 5    fiscal year  and  the  5-year  project  plan  shall  identify
 6    projects  for  the  5  directly succeeding fiscal years.  The
 7    Commission shall submit the annual and 5-year  project  plans
 8    for  this  Fund to the Governor, the President of the Senate,
 9    the Senate Minority Leader,  the  Speaker  of  the  House  of
10    Representatives,  and  the  Minority  Leader  of the House of
11    Representatives on the first Wednesday in April of each year;
12        (d)  of the amount remaining after  allocations  provided
13    for  in  subsections  (a),  (b)  and (c), a sufficient amount
14    shall be reserved to pay all of the following:
15             (1)  the costs  of  the  Department  of  Revenue  in
16        administering this Act;
17             (2)  the  costs  of the Department of Transportation
18        in performing its duties imposed by the Illinois  Highway
19        Code  for  supervising  the  use  of motor fuel tax funds
20        apportioned  to   municipalities,   counties   and   road
21        districts;
22             (3)  refunds  provided for in Section 13 of this Act
23        and  under  the  terms  of  the  International  Fuel  Tax
24        Agreement referenced in Section 14a;
25             (4)  from October 1, 1985 until June 30,  1994,  the
26        administration  of  the Vehicle Emissions Inspection Law,
27        which  amount  shall  be   certified   monthly   by   the
28        Environmental  Protection Agency to the State Comptroller
29        and  shall  promptly  be   transferred   by   the   State
30        Comptroller and Treasurer from the Motor Fuel Tax Fund to
31        the  Vehicle  Inspection Fund, and for the period July 1,
32        1994 through June 30, 2000,  one-twelfth  of  $25,000,000
33        each  month, and for the period July 1, 2000 through June
34        30, 2006, one-twelfth of $30,000,000 each month, for  the
 
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 1        administration of the Vehicle Emissions Inspection Law of
 2        1995,  to  be  transferred  by  the State Comptroller and
 3        Treasurer from the Motor Fuel Tax Fund into  the  Vehicle
 4        Inspection Fund;
 5             (5)  amounts  ordered  paid  by the Court of Claims;
 6        and
 7             (6)  payment of motor fuel use taxes due  to  member
 8        jurisdictions  under  the terms of the International Fuel
 9        Tax  Agreement.   The  Department  shall  certify   these
10        amounts to the Comptroller by the 15th day of each month;
11        the  Comptroller  shall cause orders to be drawn for such
12        amounts, and the Treasurer shall administer those amounts
13        on or before the last day of each month;
14        (e)  after allocations for  the  purposes  set  forth  in
15    subsections (a), (b), (c) and (d), the remaining amount shall
16    be apportioned as follows:
17             (1)  Until  January  1,  2000,  58.4%, and beginning
18        January 1, 2000, 45.6% shall be deposited as follows:
19                  (A)  37% into the  State  Construction  Account
20             Fund, and
21                  (B)  63%  into  the  Road  Fund,  $1,250,000 of
22             which  shall  be  reserved  each   month   for   the
23             Department   of   Transportation   to   be  used  in
24             accordance with the  provisions  of  Sections  6-901
25             through 6-906 of the Illinois Highway Code;
26             (2)  Until  January  1,  2000,  41.6%, and beginning
27        January 1,  2000,  54.4%  shall  be  transferred  to  the
28        Department   of   Transportation  to  be  distributed  as
29        follows:
30                  (A)  49.10% to the municipalities of the State,
31                  (B)  until  January  1,   2004,   16.74%,   and
32             beginning January 1, 2004, 15.15% to the counties of
33             the State having 1,000,000 or more inhabitants,
34                  (C)  18.27% to the counties of the State having
 
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 1             less than 1,000,000 inhabitants,
 2                  (D)  until   January   1,   2004,  15.89%,  and
 3             beginning  January  1,  2004,  17.48%  to  the  road
 4             districts of the State.
 5        As soon as may be after the first day of each  month  the
 6    Department of Transportation shall allot to each municipality
 7    its   share   of   the  amount  apportioned  to  the  several
 8    municipalities which shall be in proportion to the population
 9    of such municipalities as determined by  the  last  preceding
10    municipal  census  if  conducted by the Federal Government or
11    Federal census. If territory is annexed to  any  municipality
12    subsequent  to  the  time  of  the  last preceding census the
13    corporate authorities of such municipality may cause a census
14    to be taken of such annexed territory and the  population  so
15    ascertained   for  such  territory  shall  be  added  to  the
16    population of the municipality  as  determined  by  the  last
17    preceding census for the purpose of determining the allotment
18    for that municipality.  If the population of any municipality
19    was  not  determined by the last Federal census preceding any
20    apportionment, the apportionment to such  municipality  shall
21    be  in accordance with any census taken by such municipality.
22    Any municipal census used in  accordance  with  this  Section
23    shall be certified to the Department of Transportation by the
24    clerk of such municipality, and the accuracy thereof shall be
25    subject  to  approval  of  the Department which may make such
26    corrections as it ascertains to be necessary.
27        As soon as may be after the first day of each  month  the
28    Department  of  Transportation shall allot to each county its
29    share of the amount apportioned to the  several  counties  of
30    the  State  as herein provided. Each allotment to the several
31    counties having less than 1,000,000 inhabitants shall  be  in
32    proportion  to  the  amount  of  motor  vehicle  license fees
33    received from the residents of such  counties,  respectively,
34    during  the  preceding  calendar year. The Secretary of State
 
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 1    shall, on or before April 15 of each year,  transmit  to  the
 2    Department  of  Transportation  a  full  and  complete report
 3    showing the amount of motor  vehicle  license  fees  received
 4    from  the  residents of each county, respectively, during the
 5    preceding calendar year.  The  Department  of  Transportation
 6    shall,  each  month, use for allotment purposes the last such
 7    report received from the Secretary of State.
 8        As soon as may be after the first day of each month,  the
 9    Department  of  Transportation  shall  allot  to  the several
10    counties their share of the amount apportioned for the use of
11    road districts.  The allotment shall be apportioned among the
12    several counties in the State in  the  proportion  which  the
13    total mileage of township or district roads in the respective
14    counties  bears  to  the  total  mileage  of all township and
15    district roads in the State. Funds allotted to the respective
16    counties for the use  of  road  districts  therein  shall  be
17    allocated  to the several road districts in the county in the
18    proportion which  the  total  mileage  of  such  township  or
19    district  roads in the respective road districts bears to the
20    total mileage of all such township or district roads  in  the
21    county.   After  July  1  of any year, no allocation shall be
22    made for any road district unless it levied a  tax  for  road
23    and  bridge  purposes  in  an  amount  which will require the
24    extension of such tax against the  taxable  property  in  any
25    such  road district at a rate of not less than either .08% of
26    the value thereof, based upon the  assessment  for  the  year
27    immediately  prior  to  the year in which such tax was levied
28    and as equalized by the Department of Revenue or,  in  DuPage
29    County,  an  amount equal to or greater than $12,000 per mile
30    of  road  under  the  jurisdiction  of  the  road   district,
31    whichever is less.  If any road district has levied a special
32    tax  for  road purposes pursuant to Sections 6-601, 6-602 and
33    6-603 of the Illinois Highway Code, and such tax  was  levied
34    in  an  amount which would require extension at a rate of not
 
                            -7-      LRB093 06957 SJM 07103 b
 1    less than .08% of the value of the taxable property  thereof,
 2    as equalized or assessed by the Department of Revenue, or, in
 3    DuPage County, an amount equal to or greater than $12,000 per
 4    mile  of  road  under  the jurisdiction of the road district,
 5    whichever is less, such levy  shall,  however,  be  deemed  a
 6    proper  compliance  with  this Section and shall qualify such
 7    road district for an allotment  under  this  Section.   If  a
 8    township  has  transferred  to the road and bridge fund money
 9    which, when added to the amount of any tax levy of  the  road
10    district  would  be  the  equivalent  of a tax levy requiring
11    extension at a rate of at least .08%,  or, in DuPage  County,
12    an  amount  equal to or greater than $12,000 per mile of road
13    under the jurisdiction of the  road  district,  whichever  is
14    less,  such  transfer, together with any such tax levy, shall
15    be deemed a proper compliance with  this  Section  and  shall
16    qualify  the  road  district  for  an  allotment  under  this
17    Section.
18        In  counties in which a property tax extension limitation
19    is imposed under the Property Tax Extension  Limitation  Law,
20    road  districts  may retain their entitlement to a motor fuel
21    tax allotment if, at the  time  the  property  tax  extension
22    limitation  was imposed, the road district was levying a road
23    and bridge tax at a rate sufficient to entitle it to a  motor
24    fuel   tax  allotment  and  continues  to  levy  the  maximum
25    allowable amount after the imposition  of  the  property  tax
26    extension   limitation.    Any   road  district  may  in  all
27    circumstances retain its entitlement  to  a  motor  fuel  tax
28    allotment  if  it  levied  a road and bridge tax in an amount
29    that will require  the  extension  of  the  tax  against  the
30    taxable  property  in the road district at a rate of not less
31    than 0.08% of the assessed value of the property, based  upon
32    the assessment for the year immediately preceding the year in
33    which  the  tax was levied and as equalized by the Department
34    of Revenue or, in  DuPage  County,  an  amount  equal  to  or
 
                            -8-      LRB093 06957 SJM 07103 b
 1    greater  than $12,000 per mile of road under the jurisdiction
 2    of the road district, whichever is less.
 3        As used in this Section the term  "road  district"  means
 4    any  road  district,  including  a county unit road district,
 5    provided for by the  Illinois  Highway  Code;  and  the  term
 6    "township  or  district  road" means any road in the township
 7    and district road system as defined in the  Illinois  Highway
 8    Code.  For the purposes of this Section, "road district" also
 9    includes   park  districts,  forest  preserve  districts  and
10    conservation  districts  organized  under  Illinois  law  and
11    "township or district road" also includes such roads  as  are
12    maintained  by  park districts, forest preserve districts and
13    conservation districts.   The  Department  of  Transportation
14    shall  determine  the  mileage  of  all township and district
15    roads for the purposes of making allotments  and  allocations
16    of motor fuel tax funds for use in road districts.
17        Payment  of  motor  fuel tax moneys to municipalities and
18    counties  shall  be  made  as  soon  as  possible  after  the
19    allotment is made.  The  treasurer  of  the  municipality  or
20    county may invest these funds until their use is required and
21    the  interest earned by these investments shall be limited to
22    the same uses as the principal funds.
23    (Source:  P.A.  91-37,  eff.  7-1-99;  91-59,  eff.  6-30-99;
24    91-173, eff.  1-1-00;  91-357,  eff.  7-29-99;  91-704,  eff.
25    7-1-00; 91-725, eff. 6-2-00; 91-794, eff. 6-9-00; 92-16, eff.
26    6-28-01; 92-30, eff. 7-1-01.)

27        Section  99.   Effective  date.  This Act takes effect on
28    January 1, 2004.