Illinois General Assembly - Full Text of HB0242
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Full Text of HB0242  94th General Assembly

HB0242eng 94TH GENERAL ASSEMBLY



 


 
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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, and
9 16 of Section 15, all money received by the Department under
10 this Act, including payments made to the Department by member
11 jurisdictions participating in the International Fuel Tax
12 Agreement, shall be deposited in a special fund in the State
13 treasury, to be known as the "Motor Fuel Tax Fund", and shall
14 be used as follows:
15     (a) 2 1/2 cents per gallon of the tax collected on special
16 fuel under paragraph (b) of Section 2 and Section 13a of this
17 Act shall be transferred to the State Construction Account Fund
18 in the State Treasury;
19     (b) $420,000 shall be transferred each month to the State
20 Boating Act Fund to be used by the Department of Natural
21 Resources for the purposes specified in Article X of the Boat
22 Registration and Safety Act;
23     (c) $2,250,000 shall be transferred each month to the Grade
24 Crossing Protection Fund to be used as follows: not less than
25 $6,000,000 each fiscal year shall be used for the construction
26 or reconstruction of rail highway grade separation structures;
27 $2,250,000 in fiscal year 2004 and each fiscal year thereafter
28 shall be transferred to the Transportation Regulatory Fund and
29 shall be accounted for as part of the rail carrier portion of
30 such funds and shall be used to pay the cost of administration
31 of the Illinois Commerce Commission's railroad safety program
32 in connection with its duties under subsection (3) of Section

 

 

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1 18c-7401 of the Illinois Vehicle Code, with the remainder to be
2 used by the Department of Transportation upon order of the
3 Illinois Commerce Commission, to pay that part of the cost
4 apportioned by such Commission to the State to cover the
5 interest of the public in the use of highways, roads, streets,
6 or pedestrian walkways in the county highway system, township
7 and district road system, or municipal street system as defined
8 in the Illinois Highway Code, as the same may from time to time
9 be amended, for separation of grades, for installation,
10 construction or reconstruction of crossing protection or
11 reconstruction, alteration, relocation including construction
12 or improvement of any existing highway necessary for access to
13 property or improvement of any grade crossing including the
14 necessary highway approaches thereto of any railroad across the
15 highway or public road, or for the installation, construction,
16 reconstruction, or maintenance of a pedestrian walkway over or
17 under a railroad right-of-way, as provided for in and in
18 accordance with Section 18c-7401 of the Illinois Vehicle Code.
19 The Commission shall not order more than $2,000,000 per year in
20 Grade Crossing Protection Fund moneys for pedestrian walkways.
21 In entering orders for projects for which payments from the
22 Grade Crossing Protection Fund will be made, the Commission
23 shall account for expenditures authorized by the orders on a
24 cash rather than an accrual basis. For purposes of this
25 requirement an "accrual basis" assumes that the total cost of
26 the project is expended in the fiscal year in which the order
27 is entered, while a "cash basis" allocates the cost of the
28 project among fiscal years as expenditures are actually made.
29 To meet the requirements of this subsection, the Illinois
30 Commerce Commission shall develop annual and 5-year project
31 plans of rail crossing capital improvements that will be paid
32 for with moneys from the Grade Crossing Protection Fund. The
33 annual project plan shall identify projects for the succeeding
34 fiscal year and the 5-year project plan shall identify projects
35 for the 5 directly succeeding fiscal years. The Commission
36 shall submit the annual and 5-year project plans for this Fund

 

 

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1 to the Governor, the President of the Senate, the Senate
2 Minority Leader, the Speaker of the House of Representatives,
3 and the Minority Leader of the House of Representatives on the
4 first Wednesday in April of each year;
5     (d) of the amount remaining after allocations provided for
6 in subsections (a), (b) and (c), a sufficient amount shall be
7 reserved to pay all of the following:
8         (1) the costs of the Department of Revenue in
9     administering this Act;
10         (2) the costs of the Department of Transportation in
11     performing its duties imposed by the Illinois Highway Code
12     for supervising the use of motor fuel tax funds apportioned
13     to municipalities, counties and road districts;
14         (3) refunds provided for in Section 13 of this Act and
15     under the terms of the International Fuel Tax Agreement
16     referenced in Section 14a;
17         (4) from October 1, 1985 until June 30, 1994, the
18     administration of the Vehicle Emissions Inspection Law,
19     which amount shall be certified monthly by the
20     Environmental Protection Agency to the State Comptroller
21     and shall promptly be transferred by the State Comptroller
22     and Treasurer from the Motor Fuel Tax Fund to the Vehicle
23     Inspection Fund, and for the period July 1, 1994 through
24     June 30, 2000, one-twelfth of $25,000,000 each month, for
25     the period July 1, 2000 through June 30, 2003, one-twelfth
26     of $30,000,000 each month, and $15,000,000 on July 1, 2003,
27     and $15,000,000 on January 1, 2004, and $15,000,000 on each
28     July 1 and October 1, or as soon thereafter as may be
29     practical, during the period July 1, 2004 through June 30,
30     2006, for the administration of the Vehicle Emissions
31     Inspection Law of 1995, to be transferred by the State
32     Comptroller and Treasurer from the Motor Fuel Tax Fund into
33     the Vehicle Inspection Fund;
34         (5) amounts ordered paid by the Court of Claims; and
35         (6) payment of motor fuel use taxes due to member
36     jurisdictions under the terms of the International Fuel Tax

 

 

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1     Agreement. The Department shall certify these amounts to
2     the Comptroller by the 15th day of each month; the
3     Comptroller shall cause orders to be drawn for such
4     amounts, and the Treasurer shall administer those amounts
5     on or before the last day of each month;
6     (e) after allocations for the purposes set forth in
7 subsections (a), (b), (c) and (d), the remaining amount shall
8 be apportioned as follows:
9         (1) Until January 1, 2000, 58.4%, and beginning January
10     1, 2000, 45.6% shall be deposited as follows:
11             (A) 37% into the State Construction Account Fund,
12         and
13             (B) 63% into the Road Fund, $1,250,000 of which
14         shall be reserved each month for the Department of
15         Transportation to be used in accordance with the
16         provisions of Sections 6-901 through 6-906 of the
17         Illinois Highway Code;
18         (2) Until January 1, 2000, 41.6%, and beginning January
19     1, 2000, 54.4% shall be transferred to the Department of
20     Transportation to be distributed as follows:
21             (A) 49.10% to the municipalities of the State,
22             (B) 16.74% to the counties of the State having
23         1,000,000 or more inhabitants,
24             (C) 18.27% to the counties of the State having less
25         than 1,000,000 inhabitants,
26             (D) 15.89% to the road districts of the State.
27     As soon as may be after the first day of each month the
28 Department of Transportation shall allot to each municipality
29 its share of the amount apportioned to the several
30 municipalities which shall be in proportion to the population
31 of such municipalities as determined by the last preceding
32 municipal census if conducted by the Federal Government or
33 Federal census. If territory is annexed to any municipality
34 subsequent to the time of the last preceding census the
35 corporate authorities of such municipality may cause a census
36 to be taken of such annexed territory and the population so

 

 

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1 ascertained for such territory shall be added to the population
2 of the municipality as determined by the last preceding census
3 for the purpose of determining the allotment for that
4 municipality. If the population of any municipality was not
5 determined by the last Federal census preceding any
6 apportionment, the apportionment to such municipality shall be
7 in accordance with any census taken by such municipality. Any
8 municipal census used in accordance with this Section shall be
9 certified to the Department of Transportation by the clerk of
10 such municipality, and the accuracy thereof shall be subject to
11 approval of the Department which may make such corrections as
12 it ascertains to be necessary.
13     As soon as may be after the first day of each month the
14 Department of Transportation shall allot to each county its
15 share of the amount apportioned to the several counties of the
16 State as herein provided. Each allotment to the several
17 counties having less than 1,000,000 inhabitants shall be in
18 proportion to the amount of motor vehicle license fees received
19 from the residents of such counties, respectively, during the
20 preceding calendar year. The Secretary of State shall, on or
21 before April 15 of each year, transmit to the Department of
22 Transportation a full and complete report showing the amount of
23 motor vehicle license fees received from the residents of each
24 county, respectively, during the preceding calendar year. The
25 Department of Transportation shall, each month, use for
26 allotment purposes the last such report received from the
27 Secretary of State.
28     As soon as may be after the first day of each month, the
29 Department of Transportation shall allot to the several
30 counties their share of the amount apportioned for the use of
31 road districts. The allotment shall be apportioned among the
32 several counties in the State in the proportion which the total
33 mileage of township or district roads in the respective
34 counties bears to the total mileage of all township and
35 district roads in the State. Funds allotted to the respective
36 counties for the use of road districts therein shall be

 

 

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1 allocated to the several road districts in the county in the
2 proportion which the total mileage of such township or district
3 roads in the respective road districts bears to the total
4 mileage of all such township or district roads in the county.
5 After July 1 prior to 2006 of any year, no allocation shall be
6 made for any road district unless it levied a tax for road and
7 bridge purposes in an amount which will require the extension
8 of such tax against the taxable property in any such road
9 district at a rate of not less than either .08% of the value
10 thereof, based upon the assessment for the year immediately
11 prior to the year in which such tax was levied and as equalized
12 by the Department of Revenue or, in DuPage County, an amount
13 equal to or greater than $12,000 per mile of road under the
14 jurisdiction of the road district, whichever is less. Beginning
15 July 1, 2006 and each July 1 thereafter, an allocation shall be
16 made for any road district if it levied a tax for road and
17 bridge purposes. If the amount of the tax levy, however,
18 requires the extension of the tax against the taxable property
19 in the road district at a rate that is less than 0.08% of the
20 value thereof, based upon the assessment for the year
21 immediately prior to the year in which the tax was levied and
22 as equalized by the Department of Revenue, then the amount of
23 the allocation for the road district shall be a percentage of
24 the maximum allocation equal to the percentage obtained by
25 dividing the rate extended by the district by 0.08%. In DuPage
26 County, however, no allocation shall be made for any road
27 district unless it levied a tax for road and bridge purposes in
28 an amount that will require the extension of that tax against
29 the taxable property in any such road district (i) at a rate of
30 not less than either 0.08% of the value thereof, based upon the
31 assessment for the year immediately prior to the year in which
32 such tax was levied and as equalized by the Department of
33 Revenue, or (ii) an amount equal to or greater than $12,000 per
34 mile of road under the jurisdiction of the road district,
35 whichever is less.
36     Prior to 2006, if If any road district has levied a special

 

 

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1 tax for road purposes pursuant to Sections 6-601, 6-602 and
2 6-603 of the Illinois Highway Code, and such tax was levied in
3 an amount which would require extension at a rate of not less
4 than .08% of the value of the taxable property thereof, 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, such levy shall, however, be deemed a proper
9 compliance with this Section and shall qualify such road
10 district for an allotment under this Section. Beginning in 2006
11 and thereafter, if any road district has levied a special tax
12 for road purposes under Sections 6-601, 6-602, and 6-603 of the
13 Illinois Highway Code, and the tax was levied in an amount that
14 would require extension at a rate of not less than 0.08% of the
15 value of the taxable property thereof, as equalized or assessed
16 by the Department of Revenue or, in DuPage County, an amount
17 equal to or greater than $12,000 per mile of road under the
18 jurisdiction of the road district, whichever is less, that levy
19 shall be deemed a proper compliance with this Section and shall
20 qualify such road district for a full, rather than
21 proportionate, allotment under this Section. Except in DuPage
22 County, if the levy for the special tax is less than 0.08% of
23 the value of the taxable property and if the levy for the
24 special tax is more than any other levy for road and bridge
25 purposes, then the levy for the special tax qualifies the road
26 district for a proportionate, rather than full, allotment under
27 this Section. If the levy for the special tax is equal to or
28 less than any other levy for road and bridge purposes, then any
29 allotment under this Section shall be determined by the other
30 levy for road and bridge purposes.
31     Prior to 2006, if If a township has transferred to the road
32 and bridge fund money which, when added to the amount of any
33 tax levy of the road district would be the equivalent of a tax
34 levy requiring extension at a rate of at least .08%, or, in
35 DuPage County, an amount equal to or greater than $12,000 per
36 mile of road under the jurisdiction of the road district,

 

 

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1 whichever is less, such transfer, together with any such tax
2 levy, shall be deemed a proper compliance with this Section and
3 shall qualify the road district for an allotment under this
4 Section. Beginning in 2006 and thereafter, if a township has
5 transferred to the road and bridge fund money which, when added
6 to the amount of any tax levy of the road district would be the
7 equivalent of a tax levy requiring extension at a rate of at
8 least 0.08% or, in DuPage County, an amount equal to or greater
9 than $12,000 per mile of road under the jurisdiction of the
10 road district, whichever is less, then the transfer, together
11 with any such tax levy, shall be deemed a proper compliance
12 with this Section and shall qualify the road district for a
13 full, rather than proportionate, allotment under this Section.
14     In counties in which a property tax extension limitation is
15 imposed under the Property Tax Extension Limitation Law, road
16 districts may retain their entitlement to a motor fuel tax
17 allotment or, beginning in 2006, their entitlement to a full
18 allotment if, at the time the property tax extension limitation
19 was imposed, the road district was levying a road and bridge
20 tax at a rate sufficient to entitle it to a motor fuel tax
21 allotment and continues to levy the maximum allowable amount
22 after the imposition of the property tax extension limitation.
23 Any road district may in all circumstances retain its
24 entitlement to a motor fuel tax allotment or, beginning in
25 2006, its entitlement to a full allotment if it levied a road
26 and bridge tax in an amount that will require the extension of
27 the tax against the taxable property in the road district at a
28 rate of not less than 0.08% of the assessed value of the
29 property, based upon the assessment for the year immediately
30 preceding the year in which the tax was levied and as equalized
31 by the Department of Revenue or, in DuPage County, an amount
32 equal to or greater than $12,000 per mile of road under the
33 jurisdiction of the road district, whichever is less.
34     As used in this Section the term "road district" means any
35 road district, including a county unit road district, provided
36 for by the Illinois Highway Code; and the term "township or

 

 

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1 district road" means any road in the township and district road
2 system as defined in the Illinois Highway Code. For the
3 purposes of this Section, "road district" also includes park
4 districts, forest preserve districts and conservation
5 districts organized under Illinois law and "township or
6 district road" also includes such roads as are maintained by
7 park districts, forest preserve districts and conservation
8 districts. The Department of Transportation shall determine
9 the mileage of all township and district roads for the purposes
10 of making allotments and allocations of motor fuel tax funds
11 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. 92-16, eff. 6-28-01; 92-30, eff. 7-1-01; 93-32,
19 eff. 6-20-03; 93-839, eff. 7-30-04.)
 
20     Section 99. Effective date. This Act takes effect January
21 1, 2006.