093_SB1937

 
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 1        AN ACT concerning 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 Law Act, including payments made to the Department
11    by member jurisdictions participating  in  the  International
12    Fuel  Tax  Agreement, shall be deposited in a special fund in
13    the State treasury, to be known as the "Motor Fuel Tax Fund",
14    and 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)  16.74% to the counties of the State having
32             1,000,000 or more inhabitants,
33                  (C)  18.27% to the counties of the State having
34             less than 1,000,000 inhabitants,
 
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 1                  (D)  15.89% to the road districts of the State.
 2        As  soon  as may be after the first day of each month the
 3    Department of Transportation shall allot to each municipality
 4    its  share  of  the  amount  apportioned   to   the   several
 5    municipalities which shall be in proportion to the population
 6    of  such  municipalities  as determined by the last preceding
 7    municipal census if conducted by the  Federal  Government  or
 8    Federal  census.  If territory is annexed to any municipality
 9    subsequent to the time  of  the  last  preceding  census  the
10    corporate authorities of such municipality may cause a census
11    to  be  taken of such annexed territory and the population so
12    ascertained  for  such  territory  shall  be  added  to   the
13    population  of  the  municipality  as  determined by the last
14    preceding census for the purpose of determining the allotment
15    for that municipality.  If the population of any municipality
16    was not determined by the last Federal census  preceding  any
17    apportionment,  the  apportionment to such municipality shall
18    be in accordance with any census taken by such  municipality.
19    Any  municipal  census  used  in accordance with this Section
20    shall be certified to the Department of Transportation by the
21    clerk of such municipality, and the accuracy thereof shall be
22    subject to approval of the Department  which  may  make  such
23    corrections as it ascertains to be necessary.
24        As  soon  as may be after the first day of each month the
25    Department of Transportation shall allot to each  county  its
26    share  of  the  amount apportioned to the several counties of
27    the State as herein provided. Each allotment to  the  several
28    counties  having  less than 1,000,000 inhabitants shall be in
29    proportion to  the  amount  of  motor  vehicle  license  fees
30    received  from  the residents of such counties, respectively,
31    during the preceding calendar year. The  Secretary  of  State
32    shall,  on  or  before April 15 of each year, transmit to the
33    Department of  Transportation  a  full  and  complete  report
34    showing  the  amount  of  motor vehicle license fees received
 
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 1    from the residents of each county, respectively,  during  the
 2    preceding  calendar  year.  The  Department of Transportation
 3    shall, each month, use for allotment purposes the  last  such
 4    report received from the Secretary of State.
 5        As  soon as may be after the first day of each month, the
 6    Department of  Transportation  shall  allot  to  the  several
 7    counties their share of the amount apportioned for the use of
 8    road districts.  The allotment shall be apportioned among the
 9    several  counties  in  the  State in the proportion which the
10    total mileage of township or district roads in the respective
11    counties bears to the  total  mileage  of  all  township  and
12    district roads in the State. Funds allotted to the respective
13    counties  for  the  use  of  road  districts therein shall be
14    allocated to the several road districts in the county in  the
15    proportion  which  the  total  mileage  of  such  township or
16    district roads in the respective road districts bears to  the
17    total  mileage  of all such township or district roads in the
18    county.  After July 1 of any year,  no  allocation  shall  be
19    made  for  any  road district unless it levied a tax for road
20    and bridge purposes in  an  amount  which  will  require  the
21    extension  of  such  tax  against the taxable property in any
22    such road district at a rate of not less than either .08%  of
23    the  value  thereof,  based  upon the assessment for the year
24    immediately prior to the year in which such  tax  was  levied
25    and  as  equalized by the Department of Revenue or, in DuPage
26    County, an amount equal to or greater than $12,000  per  mile
27    of   road  under  the  jurisdiction  of  the  road  district,
28    whichever is less.  If any road district has levied a special
29    tax for road purposes pursuant to Sections 6-601,  6-602  and
30    6-603  of  the Illinois Highway Code, and such tax was levied
31    in an amount which would require extension at a rate  of  not
32    less  than .08% of the value of the taxable property thereof,
33    as equalized or assessed by the Department of Revenue, or, in
34    DuPage County, an amount equal to or greater than $12,000 per
 
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 1    mile of road under the jurisdiction  of  the  road  district,
 2    whichever  is  less,  such  levy  shall, however, be deemed a
 3    proper compliance with this Section and  shall  qualify  such
 4    road  district  for  an  allotment  under this Section.  If a
 5    township has transferred to the road and  bridge  fund  money
 6    which,  when  added to the amount of any tax levy of the road
 7    district would be the equivalent  of  a  tax  levy  requiring
 8    extension  at a rate of at least .08%,  or, in DuPage County,
 9    an amount equal to or greater than $12,000 per mile  of  road
10    under  the  jurisdiction  of  the road district, whichever is
11    less, such transfer, together with any such tax  levy,  shall
12    be  deemed  a  proper  compliance with this Section and shall
13    qualify  the  road  district  for  an  allotment  under  this
14    Section.
15        In counties in which a property tax extension  limitation
16    is  imposed  under the Property Tax Extension Limitation Law,
17    road districts may retain their entitlement to a  motor  fuel
18    tax  allotment  if,  at  the  time the property tax extension
19    limitation was imposed, the road district was levying a  road
20    and  bridge tax at a rate sufficient to entitle it to a motor
21    fuel  tax  allotment  and  continues  to  levy  the   maximum
22    allowable  amount  after  the  imposition of the property tax
23    extension  limitation.   Any  road  district   may   in   all
24    circumstances  retain  its  entitlement  to  a motor fuel tax
25    allotment if it levied a road and bridge  tax  in  an  amount
26    that  will  require  the  extension  of  the  tax against the
27    taxable property in the road district at a rate of  not  less
28    than  0.08% of the assessed value of the property, based upon
29    the assessment for the year immediately preceding the year in
30    which the tax was levied and as equalized by  the  Department
31    of  Revenue  or,  in  DuPage  County,  an  amount equal to or
32    greater than $12,000 per mile of road under the  jurisdiction
33    of the road district, whichever is less.
34        As  used  in  this Section the term "road district" means
 
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 1    any road district, including a  county  unit  road  district,
 2    provided  for  by  the  Illinois  Highway  Code; and the term
 3    "township or district road" means any road  in  the  township
 4    and  district  road system as defined in the Illinois Highway
 5    Code.  For the purposes of this Section, "road district" also
 6    includes  park  districts,  forest  preserve  districts   and
 7    conservation  districts  organized  under  Illinois  law  and
 8    "township  or  district road" also includes such roads as are
 9    maintained by park districts, forest preserve  districts  and
10    conservation  districts.   The  Department  of Transportation
11    shall determine the mileage  of  all  township  and  district
12    roads  for  the purposes of making allotments and allocations
13    of motor fuel tax funds for use in road districts.
14        Payment of motor fuel tax moneys  to  municipalities  and
15    counties  shall  be  made  as  soon  as  possible  after  the
16    allotment  is  made.   The  treasurer  of the municipality or
17    county may invest these funds until their use is required and
18    the interest earned by these investments shall be limited  to
19    the same uses as the principal funds.
20    (Source:  P.A.  91-37,  eff.  7-1-99;  91-59,  eff.  6-30-99;
21    91-173,  eff.  1-1-00;  91-357,  eff.  7-29-99;  91-704, eff.
22    7-1-00; 91-725, eff. 6-2-00; 91-794, eff. 6-9-00; 92-16, eff.
23    6-28-01; 92-30, eff. 7-1-01.)