Full Text of HB3937 101st General Assembly
HB3937 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB3937 Introduced 10/29/2019, by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: |
| 35 ILCS 505/2 | from Ch. 120, par. 418 | 35 ILCS 505/8 | from Ch. 120, par. 424 |
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Amends the Motor Fuel Tax Law. Provides that, if the seasonally adjusted unemployment rate in Illinois is more than 8% for a period of 3 consecutive calendar months, then the tax rates under the Act shall be reduced to the tax rates that were in effect prior to the increase under Public Act 101-32, until such time as the Department of Employment Security notifies the Department of Revenue in writing that the seasonally adjusted unemployment rate in Illinois has been 8% or less for a period of 3 consecutive calendar months. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 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 | | Sections 2 and 8 as follows:
| 6 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
| 7 | | Sec. 2.
A tax is imposed on the privilege of operating | 8 | | motor vehicles
upon the public highways and recreational-type | 9 | | watercraft upon the waters
of this State.
| 10 | | (a) Prior to August 1, 1989, the tax is imposed at the rate | 11 | | of 13 cents
per gallon on all motor fuel used in motor vehicles | 12 | | operating on the public
highways and recreational type | 13 | | watercraft operating upon the waters of this
State. Beginning | 14 | | on August 1, 1989 and until January 1, 1990, the rate of the
| 15 | | tax imposed in this paragraph shall be 16 cents per gallon. | 16 | | Beginning January
1, 1990 and until July 1, 2019, the rate of | 17 | | tax imposed in this paragraph, including the tax on compressed | 18 | | natural gas, shall be 19 cents per
gallon. Beginning July 1, | 19 | | 2019, the rate of tax imposed in this paragraph shall be 38 | 20 | | cents per gallon and increased on July 1 of each subsequent | 21 | | year by an amount equal to the percentage increase, if any, in | 22 | | the Consumer Price Index for All Urban Consumers for all items | 23 | | published by the United States Department of Labor for the 12 |
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| 1 | | months ending in March of each year.
| 2 | | (a-1) Beginning January 1, 2020, if the seasonally adjusted | 3 | | unemployment rate in Illinois is more than 8% for a period of 3 | 4 | | consecutive calendar months, then the Department of Employment | 5 | | Security shall notify the Department of Revenue of that fact in | 6 | | writing within 30 days after the last day of that 3-month | 7 | | period, and the rate of tax under subsection (a) shall be | 8 | | reduced to 19 cents per
gallon (the rate of tax prior to the | 9 | | increase under Public Act 101-32) beginning on the first day of | 10 | | the second calendar month after the Department of Revenue | 11 | | receives the notification. The tax reduction under this | 12 | | subsection (a-1) shall remain in effect until the first day of | 13 | | the second calendar month after the Department of Employment | 14 | | Security notifies the Department of Revenue in writing that the | 15 | | seasonally adjusted unemployment rate in Illinois has been 8% | 16 | | or less for a period of 3 consecutive calendar months. | 17 | | (b) The tax on the privilege of operating motor vehicles | 18 | | which use diesel
fuel, liquefied natural gas, or propane shall | 19 | | be the rate according to paragraph (a) plus an additional 2 1/2
| 20 | | cents per gallon. Beginning July 1, 2019, the rate of tax | 21 | | imposed in this paragraph shall be 7.5 cents per gallon. | 22 | | "Diesel fuel" is defined as any product
intended
for use or | 23 | | offered for sale as a fuel for engines in which the fuel is | 24 | | injected
into the combustion chamber and ignited by pressure | 25 | | without electric spark.
| 26 | | (b-1) Beginning January 1, 2020, if the seasonally adjusted |
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| 1 | | unemployment rate in Illinois is more than 8% for a period of 3 | 2 | | consecutive calendar months, then the Department of Employment | 3 | | Security shall notify the Department of Revenue of that fact in | 4 | | writing within 30 days after the last day of that 3-month | 5 | | period, and the rate of tax under subsection (b) shall be | 6 | | reduced to the rate according to paragraph (a-1) plus an | 7 | | additional 2.5 cents per
gallon (the rate of tax prior to the | 8 | | increase under Public Act 101-32) beginning on the first day of | 9 | | the second calendar month after the Department of Revenue | 10 | | receives the notification. The tax reduction under this | 11 | | subsection (b-1) shall remain in effect until the first day of | 12 | | the second calendar month after the Department of Employment | 13 | | Security notifies the Department of Revenue in writing that the | 14 | | seasonally adjusted unemployment rate in Illinois has been 8% | 15 | | or less for a period of 3 consecutive calendar months. | 16 | | (c) A tax is imposed upon the privilege of engaging in the | 17 | | business of
selling motor fuel as a retailer or reseller on all | 18 | | motor fuel used in motor
vehicles operating on the public | 19 | | highways and recreational type watercraft
operating upon the | 20 | | waters of this State: (1) at the rate of 3 cents per gallon
on | 21 | | motor fuel owned or possessed by such retailer or reseller at | 22 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per | 23 | | gallon on motor fuel owned
or possessed by such retailer or | 24 | | reseller at 12:01 A.M. on January 1, 1990.
| 25 | | Retailers and resellers who are subject to this additional | 26 | | tax shall be
required to inventory such motor fuel and pay this |
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| 1 | | additional tax in a
manner prescribed by the Department of | 2 | | Revenue.
| 3 | | The tax imposed in this paragraph (c) shall be in addition | 4 | | to all other
taxes imposed by the State of Illinois or any unit | 5 | | of local government in this
State.
| 6 | | (d) Except as provided in Section 2a, the collection of a | 7 | | tax based on
gallonage of gasoline used for the propulsion of | 8 | | any aircraft is prohibited
on and after October 1, 1979, and | 9 | | the collection of a tax based on gallonage of special fuel used | 10 | | for the propulsion of any aircraft is prohibited on and after | 11 | | December 1, 2019.
| 12 | | (e) The collection of a tax, based on gallonage of all | 13 | | products commonly or
commercially known or sold as 1-K | 14 | | kerosene, regardless of its classification
or uses, is | 15 | | prohibited (i) on and after July 1, 1992 until December 31, | 16 | | 1999,
except when the 1-K kerosene is either: (1) delivered | 17 | | into bulk storage
facilities of a bulk user, or (2) delivered | 18 | | directly into the fuel supply tanks
of motor vehicles and (ii) | 19 | | on and after January 1, 2000. Beginning on January
1, 2000, the | 20 | | collection of a tax, based on gallonage of all products | 21 | | commonly
or commercially known or sold as 1-K kerosene, | 22 | | regardless of its classification
or uses, is prohibited except | 23 | | when the 1-K kerosene is delivered directly into
a storage tank | 24 | | that is located at a facility that has withdrawal facilities
| 25 | | that are readily accessible to and are capable of dispensing | 26 | | 1-K kerosene into
the fuel supply tanks of motor vehicles. For |
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| 1 | | purposes of this subsection (e), a facility is considered to | 2 | | have withdrawal facilities that are not "readily accessible to | 3 | | and capable of dispensing 1-K kerosene into the fuel supply | 4 | | tanks of motor vehicles" only if the 1-K kerosene is delivered | 5 | | from: (i) a dispenser hose that is short enough so that it will | 6 | | not reach the fuel supply tank of a motor vehicle or (ii) a | 7 | | dispenser that is enclosed by a fence or other physical barrier | 8 | | so that a vehicle cannot pull alongside the dispenser to permit | 9 | | fueling.
| 10 | | Any person who sells or uses 1-K kerosene for use in motor | 11 | | vehicles upon
which the tax imposed by this Law has not been | 12 | | paid shall be liable for any
tax due on the sales or use of 1-K | 13 | | kerosene.
| 14 | | (Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32, | 15 | | eff. 6-28-19; revised 7-12-19.)
| 16 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
| 17 | | Sec. 8. Except as provided in subsection (a-1) of this | 18 | | Section, Section 8a, subdivision
(h)(1) of Section 12a, Section | 19 | | 13a.6, and items
13, 14, 15, and 16 of Section 15, all money | 20 | | received by the Department under
this Act, including payments | 21 | | made to the Department by
member jurisdictions participating in | 22 | | the International Fuel Tax Agreement,
shall be deposited in a | 23 | | special fund in the State treasury, to be known as the
"Motor | 24 | | Fuel Tax Fund", and shall be used as follows:
| 25 | | (a) 2 1/2 cents per gallon of the tax collected on special |
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| 1 | | fuel under
paragraph (b) of Section 2 and Section 13a of this | 2 | | Act shall be transferred
to the State Construction Account Fund | 3 | | in the State Treasury; the remainder of the tax collected on | 4 | | special fuel under
paragraph (b) of Section 2 and Section 13a | 5 | | of this Act shall be deposited into the Road Fund;
| 6 | | (a-1) Beginning on July 1, 2019, unless a rate reduction is | 7 | | in effect under subsections (a-1) and (b-1) of Section 2, an | 8 | | amount equal to the amount of tax collected under subsection | 9 | | (a) of Section 2 as a result of the increase in the tax rate | 10 | | under Public Act 101-32 this amendatory Act of the 101st | 11 | | General Assembly shall be transferred each month into the | 12 | | Transportation Renewal Fund ; . | 13 | | (b) $420,000 shall be transferred each month to the State | 14 | | Boating Act
Fund to be used by the Department of Natural | 15 | | Resources for the purposes
specified in Article X of the Boat | 16 | | Registration and Safety Act;
| 17 | | (c) $3,500,000 shall be transferred each month to the Grade | 18 | | Crossing
Protection Fund to be used as follows: not less than | 19 | | $12,000,000 each fiscal
year shall be used for the construction | 20 | | or reconstruction of rail highway grade
separation structures; | 21 | | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | 22 | | fiscal year 2010 and each fiscal
year
thereafter shall be | 23 | | transferred to the Transportation
Regulatory Fund and shall be | 24 | | accounted for as part of the rail carrier
portion of such funds | 25 | | and shall be used to pay the cost of administration
of the | 26 | | Illinois Commerce Commission's railroad safety program in |
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| 1 | | connection
with its duties under subsection (3) of Section | 2 | | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | 3 | | used by the Department of Transportation
upon order of the | 4 | | Illinois Commerce Commission, to pay that part of the
cost | 5 | | apportioned by such Commission to the State to cover the | 6 | | interest
of the public in the use of highways, roads, streets, | 7 | | or
pedestrian walkways in the
county highway system, township | 8 | | and district road system, or municipal
street system as defined | 9 | | in the Illinois Highway Code, as the same may
from time to time | 10 | | be amended, for separation of grades, for installation,
| 11 | | construction or reconstruction of crossing protection or | 12 | | reconstruction,
alteration, relocation including construction | 13 | | or improvement of any
existing highway necessary for access to | 14 | | property or improvement of any
grade crossing and grade | 15 | | crossing surface including the necessary highway approaches | 16 | | thereto of any
railroad across the highway or public road, or | 17 | | for the installation,
construction, reconstruction, or | 18 | | maintenance of a pedestrian walkway over or
under a railroad | 19 | | right-of-way, as provided for in and in
accordance with Section | 20 | | 18c-7401 of the Illinois Vehicle Code.
The Commission may order | 21 | | up to $2,000,000 per year in Grade Crossing Protection Fund | 22 | | moneys for the improvement of grade crossing surfaces and up to | 23 | | $300,000 per year for the maintenance and renewal of 4-quadrant | 24 | | gate vehicle detection systems located at non-high speed rail | 25 | | grade crossings. The Commission shall not order more than | 26 | | $2,000,000 per year in Grade
Crossing Protection Fund moneys |
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| 1 | | for pedestrian walkways.
In entering orders for projects for | 2 | | which payments from the Grade Crossing
Protection Fund will be | 3 | | made, the Commission shall account for expenditures
authorized | 4 | | by the orders on a cash rather than an accrual basis. For | 5 | | purposes
of this requirement an "accrual basis" assumes that | 6 | | the total cost of the
project is expended in the fiscal year in | 7 | | which the order is entered, while a
"cash basis" allocates the | 8 | | cost of the project among fiscal years as
expenditures are | 9 | | actually made. To meet the requirements of this subsection,
the | 10 | | Illinois Commerce Commission shall develop annual and 5-year | 11 | | project plans
of rail crossing capital improvements that will | 12 | | be paid for with moneys from
the Grade Crossing Protection | 13 | | Fund. The annual project plan shall identify
projects for the | 14 | | succeeding fiscal year and the 5-year project plan shall
| 15 | | identify projects for the 5 directly succeeding fiscal years. | 16 | | The Commission
shall submit the annual and 5-year project plans | 17 | | for this Fund to the Governor,
the President of the Senate, the | 18 | | Senate Minority Leader, the Speaker of the
House of | 19 | | Representatives, and the Minority Leader of the House of
| 20 | | Representatives on
the first Wednesday in April of each year;
| 21 | | (d) of the amount remaining after allocations provided for | 22 | | in
subsections (a), (a-1), (b) , and (c), a sufficient amount | 23 | | shall be reserved to
pay all of the following:
| 24 | | (1) the costs of the Department of Revenue in | 25 | | administering this
Act;
| 26 | | (2) the costs of the Department of Transportation in |
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| 1 | | performing its
duties imposed by the Illinois Highway Code | 2 | | for supervising the use of motor
fuel tax funds apportioned | 3 | | to municipalities, counties and road districts;
| 4 | | (3) refunds provided for in Section 13, refunds for | 5 | | overpayment of decal fees paid under Section 13a.4 of this | 6 | | Act, and refunds provided for under the terms
of the | 7 | | International Fuel Tax Agreement referenced in Section | 8 | | 14a;
| 9 | | (4) from October 1, 1985 until June 30, 1994, the | 10 | | administration of the
Vehicle Emissions Inspection Law, | 11 | | which amount shall be certified monthly by
the | 12 | | Environmental Protection Agency to the State Comptroller | 13 | | and shall promptly
be transferred by the State Comptroller | 14 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 15 | | Inspection Fund, and for the period July 1, 1994 through
| 16 | | June 30, 2000, one-twelfth of $25,000,000 each month, for | 17 | | the period July 1, 2000 through June 30, 2003,
one-twelfth | 18 | | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | 19 | | and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| 20 | | July
1 and October 1, or as soon thereafter as may be | 21 | | practical, during the period July 1, 2004 through June 30, | 22 | | 2012,
and $30,000,000 on June 1, 2013, or as soon | 23 | | thereafter as may be practical, and $15,000,000 on July 1 | 24 | | and October 1, or as soon thereafter as may be practical, | 25 | | during the period of July 1, 2013 through June 30, 2015, | 26 | | for the administration of the Vehicle Emissions Inspection |
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| 1 | | Law of
2005, to be transferred by the State Comptroller and | 2 | | Treasurer from the Motor
Fuel Tax Fund into the Vehicle | 3 | | Inspection Fund;
| 4 | | (4.5) beginning on July 1, 2019, the costs of the | 5 | | Environmental Protection Agency for the administration of | 6 | | the Vehicle Emissions Inspection Law of 2005 shall be paid, | 7 | | subject to appropriation, from the Motor Fuel Tax Fund into | 8 | | the Vehicle Inspection Fund; beginning in 2019, no later | 9 | | than December 31 of each year, or as soon thereafter as | 10 | | practical, the State Comptroller shall direct and the State | 11 | | Treasurer shall transfer from the Vehicle Inspection Fund | 12 | | to the Motor Fuel Tax Fund any balance remaining in the | 13 | | Vehicle Inspection Fund in excess of $2,000,000; | 14 | | (5) amounts ordered paid by the Court of Claims; and
| 15 | | (6) payment of motor fuel use taxes due to member | 16 | | jurisdictions under
the terms of the International Fuel Tax | 17 | | Agreement. The Department shall
certify these amounts to | 18 | | the Comptroller by the 15th day of each month; the
| 19 | | Comptroller shall cause orders to be drawn for such | 20 | | amounts, and the Treasurer
shall administer those amounts | 21 | | on or before the last day of each month;
| 22 | | (e) after allocations for the purposes set forth in | 23 | | subsections
(a), (a-1), (b), (c) , and (d), the remaining amount | 24 | | shall be apportioned as follows:
| 25 | | (1) Until January 1, 2000, 58.4%, and beginning January | 26 | | 1, 2000, 45.6%
shall be deposited as follows:
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| 1 | | (A) 37% into the State Construction Account Fund, | 2 | | and
| 3 | | (B) 63% into the Road Fund, $1,250,000 of which | 4 | | shall be reserved each
month for the Department of | 5 | | Transportation to be used in accordance with
the | 6 | | provisions of Sections 6-901 through 6-906 of the | 7 | | Illinois Highway Code;
| 8 | | (2) Until January 1, 2000, 41.6%, and beginning January | 9 | | 1, 2000, 54.4%
shall be transferred to the Department of | 10 | | Transportation to be
distributed as follows:
| 11 | | (A) 49.10% to the municipalities of the State,
| 12 | | (B) 16.74% to the counties of the State having | 13 | | 1,000,000 or more inhabitants,
| 14 | | (C) 18.27% to the counties of the State having less | 15 | | than 1,000,000 inhabitants,
| 16 | | (D) 15.89% to the road districts of the State.
| 17 | | If a township is dissolved under Article 24 of the | 18 | | Township Code, McHenry County shall receive any moneys that | 19 | | would have been distributed to the township under this | 20 | | subparagraph, except that a municipality that assumes the | 21 | | powers and responsibilities of a road district under | 22 | | paragraph (6) of Section 24-35 of the Township Code shall | 23 | | receive any moneys that would have been distributed to the | 24 | | township in a percent equal to the area of the dissolved | 25 | | road district or portion of the dissolved road district | 26 | | over which the municipality assumed the powers and |
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| 1 | | responsibilities compared to the total area of the | 2 | | dissolved township. The moneys received under this | 3 | | subparagraph shall be used in the geographic area of the | 4 | | dissolved township. If a township is reconstituted as | 5 | | provided under Section 24-45 of the Township Code, McHenry | 6 | | County or a municipality shall no longer be distributed | 7 | | moneys under this subparagraph. | 8 | | As soon as may be after the first day of each month , the | 9 | | Department of
Transportation shall allot to each municipality | 10 | | its share of the amount
apportioned to the several | 11 | | municipalities which shall be in proportion
to the population | 12 | | of such municipalities as determined by the last
preceding | 13 | | municipal census if conducted by the Federal Government or
| 14 | | Federal census. If territory is annexed to any municipality | 15 | | subsequent
to the time of the last preceding census the | 16 | | corporate authorities of
such municipality may cause a census | 17 | | to be taken of such annexed
territory and the population so | 18 | | ascertained for such territory shall be
added to the population | 19 | | of the municipality as determined by the last
preceding census | 20 | | for the purpose of determining the allotment for that
| 21 | | municipality. If the population of any municipality was not | 22 | | determined
by the last Federal census preceding any | 23 | | apportionment, the
apportionment to such municipality shall be | 24 | | in accordance with any
census taken by such municipality. Any | 25 | | municipal census used in
accordance with this Section shall be | 26 | | certified to the Department of
Transportation by the clerk of |
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| 1 | | such municipality, and the accuracy
thereof shall be subject to | 2 | | approval of the Department which may make
such corrections as | 3 | | it ascertains to be necessary.
| 4 | | As soon as may be after the first day of each month , the | 5 | | Department of
Transportation shall allot to each county its | 6 | | share of the amount
apportioned to the several counties of the | 7 | | State as herein provided.
Each allotment to the several | 8 | | counties having less than 1,000,000
inhabitants shall be in | 9 | | proportion to the amount of motor vehicle
license fees received | 10 | | from the residents of such counties, respectively,
during the | 11 | | preceding calendar year. The Secretary of State shall, on or
| 12 | | before April 15 of each year, transmit to the Department of
| 13 | | Transportation a full and complete report showing the amount of | 14 | | motor
vehicle license fees received from the residents of each | 15 | | county,
respectively, during the preceding calendar year. The | 16 | | Department of
Transportation shall, each month, use for | 17 | | allotment purposes the last
such report received from the | 18 | | Secretary of State.
| 19 | | As soon as may be after the first day of each month, the | 20 | | Department
of Transportation shall allot to the several | 21 | | counties their share of the
amount apportioned for the use of | 22 | | road districts. The allotment shall
be apportioned among the | 23 | | several counties in the State in the proportion
which the total | 24 | | mileage of township or district roads in the respective
| 25 | | counties bears to the total mileage of all township and | 26 | | district roads
in the State. Funds allotted to the respective |
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| 1 | | counties for the use of
road districts therein shall be | 2 | | allocated to the several road districts
in the county in the | 3 | | proportion which the total mileage of such township
or district | 4 | | roads in the respective road districts bears to the total
| 5 | | mileage of all such township or district roads in the county. | 6 | | After
July 1 of any year prior to 2011, no allocation shall be | 7 | | made for any road district
unless it levied a tax for road and | 8 | | bridge purposes in an amount which
will require the extension | 9 | | of such tax against the taxable property in
any such road | 10 | | district at a rate of not less than either .08% of the value
| 11 | | thereof, based upon the assessment for the year immediately | 12 | | prior to the year
in which such tax was levied and as equalized | 13 | | by the Department of Revenue
or, in DuPage County, an amount | 14 | | equal to or greater than $12,000 per mile of
road under the | 15 | | jurisdiction of the road district, whichever is less. Beginning | 16 | | July 1, 2011 and each July 1 thereafter, an allocation shall be | 17 | | made for any road district
if it levied a tax for road and | 18 | | bridge purposes. In counties other than DuPage County, if the | 19 | | amount of the tax levy requires the extension of the tax | 20 | | against the taxable property in
the road district at a rate | 21 | | that is less than 0.08% of the value
thereof, based upon the | 22 | | assessment for the year immediately prior to the year
in which | 23 | | the tax was levied and as equalized by the Department of | 24 | | Revenue, then the amount of the allocation for that road | 25 | | district shall be a percentage of the maximum allocation equal | 26 | | to the percentage obtained by dividing the rate extended by the |
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| 1 | | district by 0.08%. In DuPage County, if the amount of the tax | 2 | | levy requires the extension of the tax against the taxable | 3 | | property in
the road district at a rate that is less than the | 4 | | lesser of (i) 0.08% of the value
of the taxable property in the | 5 | | road district, based upon the assessment for the year | 6 | | immediately prior to the year
in which such tax was levied and | 7 | | as equalized by the Department of Revenue,
or (ii) a rate that | 8 | | will yield an amount equal to $12,000 per mile of
road under | 9 | | the jurisdiction of the road district, then the amount of the | 10 | | allocation for the road district shall be a percentage of the | 11 | | maximum allocation equal to the percentage obtained by dividing | 12 | | the rate extended by the district by the lesser of (i) 0.08% or | 13 | | (ii) the rate that will yield an amount equal to $12,000 per | 14 | | mile of
road under the jurisdiction of the road district. | 15 | | Prior to 2011, if any
road district has levied a special | 16 | | tax for road purposes
pursuant to Sections 6-601, 6-602 , and | 17 | | 6-603 of the Illinois Highway Code, and
such tax was levied in | 18 | | an amount which would require extension at a
rate of not less | 19 | | than .08% of the value of the taxable property thereof,
as | 20 | | equalized or assessed by the Department of Revenue,
or, in | 21 | | DuPage County, an amount equal to or greater than $12,000 per | 22 | | mile of
road under the jurisdiction of the road district, | 23 | | whichever is less,
such levy shall, however, be deemed a proper | 24 | | compliance with this
Section and shall qualify such road | 25 | | district for an allotment under this
Section. Beginning in 2011 | 26 | | and thereafter, if any
road district has levied a special tax |
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| 1 | | for road purposes
under Sections 6-601, 6-602, and 6-603 of the | 2 | | Illinois Highway Code, and
the tax was levied in an amount that | 3 | | would require extension at a
rate of not less than 0.08% of the | 4 | | value of the taxable property of that road district,
as | 5 | | equalized or assessed by the Department of Revenue or, in | 6 | | DuPage County, an amount equal to or greater than $12,000 per | 7 | | mile of road under the jurisdiction of the road district, | 8 | | whichever is less, that levy shall be deemed a proper | 9 | | compliance with this
Section and shall qualify such road | 10 | | district for a full, rather than proportionate, allotment under | 11 | | this
Section. If the levy for the special tax is less than | 12 | | 0.08% of the value of the taxable property, or, in DuPage | 13 | | County if the levy for the special tax is less than the lesser | 14 | | of (i) 0.08% or (ii) $12,000 per mile of road under the | 15 | | jurisdiction of the road district, and if the levy for the | 16 | | special tax is more than any other levy for road and bridge | 17 | | purposes, then the levy for the special tax qualifies the road | 18 | | district for a proportionate, rather than full, allotment under | 19 | | this Section. If the levy for the special tax is equal to or | 20 | | less than any other levy for road and bridge purposes, then any | 21 | | allotment under this Section shall be determined by the other | 22 | | levy for road and bridge purposes. | 23 | | Prior to 2011, if a township has transferred to the road | 24 | | and bridge fund
money which, when added to the amount of any | 25 | | tax levy of the road
district would be the equivalent of a tax | 26 | | levy requiring extension at a
rate of at least .08%, or, in |
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| 1 | | DuPage County, an amount equal to or greater
than $12,000 per | 2 | | mile of road under the jurisdiction of the road district,
| 3 | | whichever is less, such transfer, together with any such tax | 4 | | levy,
shall be deemed a proper compliance with this Section and | 5 | | shall qualify
the road district for an allotment under this | 6 | | Section.
| 7 | | In counties in which a property tax extension limitation is | 8 | | imposed
under the Property Tax Extension Limitation Law, road | 9 | | districts may retain
their entitlement to a motor fuel tax | 10 | | allotment or, beginning in 2011, their entitlement to a full | 11 | | allotment if, at the time the property
tax
extension limitation | 12 | | was imposed, the road district was levying a road and
bridge | 13 | | tax at a rate sufficient to entitle it to a motor fuel tax | 14 | | allotment
and continues to levy the maximum allowable amount | 15 | | after the imposition of the
property tax extension limitation. | 16 | | Any road district may in all circumstances
retain its | 17 | | entitlement to a motor fuel tax allotment or, beginning in | 18 | | 2011, its entitlement to a full allotment if it levied a road | 19 | | and
bridge tax in an amount that will require the extension of | 20 | | the tax against the
taxable property in the road district at a | 21 | | rate of not less than 0.08% of the
assessed value of the | 22 | | property, based upon the assessment for the year
immediately | 23 | | preceding the year in which the tax was levied and as equalized | 24 | | by
the Department of Revenue or, in DuPage County, an amount | 25 | | equal to or greater
than $12,000 per mile of road under the | 26 | | jurisdiction of the road district,
whichever is less.
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| | | HB3937 | - 18 - | LRB101 14603 HLH 63514 b |
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| 1 | | As used in this Section , the term "road district" means any | 2 | | road
district, including a county unit road district, provided | 3 | | for by the
Illinois Highway Code; and the term "township or | 4 | | district road"
means any road in the township and district road | 5 | | system as defined in the
Illinois Highway Code. For the | 6 | | purposes of this Section, "township or
district road" also | 7 | | includes such roads as are maintained by park
districts, forest | 8 | | preserve districts and conservation districts. The
Department | 9 | | of Transportation shall determine the mileage of all township
| 10 | | and district roads for the purposes of making allotments and | 11 | | allocations of
motor fuel tax funds for use in road districts.
| 12 | | Payment of motor fuel tax moneys to municipalities and | 13 | | counties shall
be made as soon as possible after the allotment | 14 | | is made. The treasurer
of the municipality or county may invest | 15 | | these funds until their use is
required and the interest earned | 16 | | by these investments shall be limited
to the same uses as the | 17 | | principal funds.
| 18 | | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | 19 | | 101-493, eff. 8-23-19; revised 9-24-19.)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.
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