Full Text of SB2140 98th General Assembly
SB2140 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 SB2140 Introduced 2/15/2013, by Sen. Pamela J. Althoff - William E. Brady - Sue Rezin - Karen McConnaughay SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/8 | from Ch. 120, par. 424 |
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Amends the Motor Fuel Tax Law. Changes the distribution of 45.6% of motor fuel tax receipts from 37% to the State Construction Account Fund and 63% to the Road Fund to 63% to the State Construction Account Fund and 37% to the Road Fund. Effective July 1, 2013.
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| | 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 | | 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) $3,500,000 shall be transferred each month to the Grade |
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| 1 | | Crossing
Protection Fund to be used as follows: not less than | 2 | | $12,000,000 each fiscal
year shall be used for the construction | 3 | | or reconstruction of rail highway grade
separation structures; | 4 | | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | 5 | | fiscal year 2010 and each fiscal
year
thereafter shall be | 6 | | transferred to the Transportation
Regulatory Fund and shall be | 7 | | accounted for as part of the rail carrier
portion of such funds | 8 | | and shall be used to pay the cost of administration
of the | 9 | | Illinois Commerce Commission's railroad safety program in | 10 | | connection
with its duties under subsection (3) of Section | 11 | | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | 12 | | used by the Department of Transportation
upon order of the | 13 | | Illinois Commerce Commission, to pay that part of the
cost | 14 | | apportioned by such Commission to the State to cover the | 15 | | interest
of the public in the use of highways, roads, streets, | 16 | | or
pedestrian walkways in the
county highway system, township | 17 | | and district road system, or municipal
street system as defined | 18 | | in the Illinois Highway Code, as the same may
from time to time | 19 | | be amended, for separation of grades, for installation,
| 20 | | construction or reconstruction of crossing protection or | 21 | | reconstruction,
alteration, relocation including construction | 22 | | or improvement of any
existing highway necessary for access to | 23 | | property or improvement of any
grade crossing and grade | 24 | | crossing surface including the necessary highway approaches | 25 | | thereto of any
railroad across the highway or public road, or | 26 | | for the installation,
construction, reconstruction, or |
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| 1 | | maintenance of a pedestrian walkway over or
under a railroad | 2 | | right-of-way, as provided for in and in
accordance with Section | 3 | | 18c-7401 of the Illinois Vehicle Code.
The Commission may order | 4 | | up to $2,000,000 per year in Grade Crossing Protection Fund | 5 | | moneys for the improvement of grade crossing surfaces and up to | 6 | | $300,000 per year for the maintenance and renewal of 4-quadrant | 7 | | gate vehicle detection systems located at non-high speed rail | 8 | | grade crossings. The Commission shall not order more than | 9 | | $2,000,000 per year in Grade
Crossing Protection Fund moneys | 10 | | for pedestrian walkways.
In entering orders for projects for | 11 | | which payments from the Grade Crossing
Protection Fund will be | 12 | | made, the Commission shall account for expenditures
authorized | 13 | | by the orders on a cash rather than an accrual basis. For | 14 | | purposes
of this requirement an "accrual basis" assumes that | 15 | | the total cost of the
project is expended in the fiscal year in | 16 | | which the order is entered, while a
"cash basis" allocates the | 17 | | cost of the project among fiscal years as
expenditures are | 18 | | actually made. To meet the requirements of this subsection,
the | 19 | | Illinois Commerce Commission shall develop annual and 5-year | 20 | | project plans
of rail crossing capital improvements that will | 21 | | be paid for with moneys from
the Grade Crossing Protection | 22 | | Fund. The annual project plan shall identify
projects for the | 23 | | succeeding fiscal year and the 5-year project plan shall
| 24 | | identify projects for the 5 directly succeeding fiscal years. | 25 | | The Commission
shall submit the annual and 5-year project plans | 26 | | for this Fund to the Governor,
the President of the Senate, the |
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| 1 | | Senate Minority Leader, the Speaker of the
House of | 2 | | Representatives, and the Minority Leader of the House of
| 3 | | Representatives on
the first Wednesday in April of each year;
| 4 | | (d) of the amount remaining after allocations provided for | 5 | | in
subsections (a), (b) and (c), a sufficient amount shall be | 6 | | reserved to
pay all of the following:
| 7 | | (1) the costs of the Department of Revenue in | 8 | | administering this
Act;
| 9 | | (2) the costs of the Department of Transportation in | 10 | | performing its
duties imposed by the Illinois Highway Code | 11 | | for supervising the use of motor
fuel tax funds apportioned | 12 | | to municipalities, counties and road districts;
| 13 | | (3) refunds provided for in Section 13, refunds for | 14 | | overpayment of decal fees paid under Section 13a.4 of this | 15 | | Act, and refunds provided for under the terms
of the | 16 | | International Fuel Tax Agreement referenced in Section | 17 | | 14a;
| 18 | | (4) from October 1, 1985 until June 30, 1994, the | 19 | | administration of the
Vehicle Emissions Inspection Law, | 20 | | which amount shall be certified monthly by
the | 21 | | Environmental Protection Agency to the State Comptroller | 22 | | and shall promptly
be transferred by the State Comptroller | 23 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 24 | | Inspection Fund, and for the period July 1, 1994 through
| 25 | | June 30, 2000, one-twelfth of $25,000,000 each month, for | 26 | | the period July 1, 2000 through June 30, 2003,
one-twelfth |
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| 1 | | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | 2 | | and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| 3 | | July
1 and October 1, or as soon thereafter as may be | 4 | | practical, during the period July 1, 2004 through June 30, | 5 | | 2012,
for the administration of the Vehicle Emissions | 6 | | Inspection Law of
2005, to be transferred by the State | 7 | | Comptroller and Treasurer from the Motor
Fuel Tax Fund into | 8 | | the Vehicle Inspection Fund;
| 9 | | (5) amounts ordered paid by the Court of Claims; and
| 10 | | (6) payment of motor fuel use taxes due to member | 11 | | jurisdictions under
the terms of the International Fuel Tax | 12 | | Agreement. The Department shall
certify these amounts to | 13 | | the Comptroller by the 15th day of each month; the
| 14 | | Comptroller shall cause orders to be drawn for such | 15 | | amounts, and the Treasurer
shall administer those amounts | 16 | | on or before the last day of each month;
| 17 | | (e) after allocations for the purposes set forth in | 18 | | subsections
(a), (b), (c) and (d), the remaining amount shall | 19 | | be apportioned as follows:
| 20 | | (1) Until January 1, 2000, 58.4%, and beginning January | 21 | | 1, 2000, 45.6%
shall be deposited as follows:
| 22 | | (A) Until July 1, 2013, 37% into the State | 23 | | Construction Account Fund, and 63% into the Road Fund, | 24 | | $1,250,000 of which shall be reserved each
month for | 25 | | the Department of Transportation to be used in | 26 | | accordance with
the provisions of Sections 6-901 |
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| 1 | | through 6-906 of the Illinois Highway Code; and
| 2 | | (B) Beginning July 1, 2013, 63% into the State | 3 | | Construction Account Fund, and 37% into the Road Fund, | 4 | | $1,250,000 of which shall be reserved each
month for | 5 | | the Department of Transportation to be used in | 6 | | accordance with
the provisions of Sections 6-901 | 7 | | through 6-906 of the 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 | | As soon as may be after the first day of each month the | 18 | | Department of
Transportation shall allot to each municipality | 19 | | its share of the amount
apportioned to the several | 20 | | municipalities which shall be in proportion
to the population | 21 | | of such municipalities as determined by the last
preceding | 22 | | municipal census if conducted by the Federal Government or
| 23 | | Federal census. If territory is annexed to any municipality | 24 | | subsequent
to the time of the last preceding census the | 25 | | corporate authorities of
such municipality may cause a census | 26 | | 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 |
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| 1 | | Secretary of State.
| 2 | | As soon as may be after the first day of each month, the | 3 | | Department
of Transportation shall allot to the several | 4 | | counties their share of the
amount apportioned for the use of | 5 | | road districts. The allotment shall
be apportioned among the | 6 | | several counties in the State in the proportion
which the total | 7 | | mileage of township or district roads in the respective
| 8 | | counties bears to the total mileage of all township and | 9 | | district roads
in the State. Funds allotted to the respective | 10 | | counties for the use of
road districts therein shall be | 11 | | allocated to the several road districts
in the county in the | 12 | | proportion which the total mileage of such township
or district | 13 | | roads in the respective road districts bears to the total
| 14 | | mileage of all such township or district roads in the county. | 15 | | After
July 1 of any year prior to 2011, no allocation shall be | 16 | | made for any road district
unless it levied a tax for road and | 17 | | bridge purposes in an amount which
will require the extension | 18 | | of such tax against the taxable property in
any such road | 19 | | district at a rate of not less than either .08% of the value
| 20 | | thereof, based upon the assessment for the year immediately | 21 | | prior to the year
in which such tax was levied and as equalized | 22 | | by the Department of Revenue
or, in DuPage County, an amount | 23 | | equal to or greater than $12,000 per mile of
road under the | 24 | | jurisdiction of the road district, whichever is less. Beginning | 25 | | July 1, 2011 and each July 1 thereafter, an allocation shall be | 26 | | made for any road district
if it levied a tax for road and |
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| 1 | | bridge purposes. In counties other than DuPage County, if the | 2 | | amount of the tax levy requires the extension of the tax | 3 | | against the taxable property in
the road district at a rate | 4 | | that is less than 0.08% of the value
thereof, based upon the | 5 | | assessment for the year immediately prior to the year
in which | 6 | | the tax was levied and as equalized by the Department of | 7 | | Revenue, then the amount of the allocation for that road | 8 | | district shall be a percentage of the maximum allocation equal | 9 | | to the percentage obtained by dividing the rate extended by the | 10 | | district by 0.08%. In DuPage County, if the amount of the tax | 11 | | levy requires the extension of the tax against the taxable | 12 | | property in
the road district at a rate that is less than the | 13 | | lesser of (i) 0.08% of the value
of the taxable property in the | 14 | | road district, based upon the assessment for the year | 15 | | immediately prior to the year
in which such tax was levied and | 16 | | as equalized by the Department of Revenue,
or (ii) a rate that | 17 | | will yield an amount equal to $12,000 per mile of
road under | 18 | | the jurisdiction of the road district, then the amount of the | 19 | | allocation for the road district shall be a percentage of the | 20 | | maximum allocation equal to the percentage obtained by dividing | 21 | | the rate extended by the district by the lesser of (i) 0.08% or | 22 | | (ii) the rate that will yield an amount equal to $12,000 per | 23 | | mile of
road under the jurisdiction of the road district. | 24 | | Prior to 2011, if any
road district has levied a special | 25 | | tax for road purposes
pursuant to Sections 6-601, 6-602 and | 26 | | 6-603 of the Illinois Highway Code, and
such tax was levied in |
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| 1 | | an amount which would require extension at a
rate of not less | 2 | | than .08% of the value of the taxable property thereof,
as | 3 | | equalized or assessed by the Department of Revenue,
or, in | 4 | | DuPage County, an amount equal to or greater than $12,000 per | 5 | | mile of
road under the jurisdiction of the road district, | 6 | | whichever is less,
such levy shall, however, be deemed a proper | 7 | | compliance with this
Section and shall qualify such road | 8 | | district for an allotment under this
Section. Beginning in 2011 | 9 | | and thereafter, if any
road district has levied a special tax | 10 | | for road purposes
under Sections 6-601, 6-602, and 6-603 of the | 11 | | Illinois Highway Code, and
the tax was levied in an amount that | 12 | | would require extension at a
rate of not less than 0.08% of the | 13 | | value of the taxable property of that road district,
as | 14 | | equalized or assessed by the Department of Revenue or, in | 15 | | DuPage County, an amount equal to or greater than $12,000 per | 16 | | mile of road under the jurisdiction of the road district, | 17 | | whichever is less, that levy shall be deemed a proper | 18 | | compliance with this
Section and shall qualify such road | 19 | | district for a full, rather than proportionate, allotment under | 20 | | this
Section. If the levy for the special tax is less than | 21 | | 0.08% of the value of the taxable property, or, in DuPage | 22 | | County if the levy for the special tax is less than the lesser | 23 | | of (i) 0.08% or (ii) $12,000 per mile of road under the | 24 | | jurisdiction of the road district, and if the levy for the | 25 | | special tax is more than any other levy for road and bridge | 26 | | purposes, then the levy for the special tax qualifies the road |
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| 1 | | district for a proportionate, rather than full, allotment under | 2 | | this Section. If the levy for the special tax is equal to or | 3 | | less than any other levy for road and bridge purposes, then any | 4 | | allotment under this Section shall be determined by the other | 5 | | levy for road and bridge purposes. | 6 | | Prior to 2011, if a township has transferred to the road | 7 | | and bridge fund
money which, when added to the amount of any | 8 | | tax levy of the road
district would be the equivalent of a tax | 9 | | levy requiring extension at a
rate of at least .08%, or, in | 10 | | DuPage County, an amount equal to or greater
than $12,000 per | 11 | | mile of road under the jurisdiction of the road district,
| 12 | | whichever is less, such transfer, together with any such tax | 13 | | levy,
shall be deemed a proper compliance with this Section and | 14 | | shall qualify
the road district for an allotment under this | 15 | | Section.
| 16 | | In counties in which a property tax extension limitation is | 17 | | imposed
under the Property Tax Extension Limitation Law, road | 18 | | districts may retain
their entitlement to a motor fuel tax | 19 | | allotment or, beginning in 2011, their entitlement to a full | 20 | | allotment if, at the time the property
tax
extension limitation | 21 | | was imposed, the road district was levying a road and
bridge | 22 | | tax at a rate sufficient to entitle it to a motor fuel tax | 23 | | allotment
and continues to levy the maximum allowable amount | 24 | | after the imposition of the
property tax extension limitation. | 25 | | Any road district may in all circumstances
retain its | 26 | | entitlement to a motor fuel tax allotment or, beginning in |
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| 1 | | 2011, its entitlement to a full allotment if it levied a road | 2 | | and
bridge tax in an amount that will require the extension of | 3 | | the tax against the
taxable property in the road district at a | 4 | | rate of not less than 0.08% of the
assessed value of the | 5 | | property, based upon the assessment for the year
immediately | 6 | | preceding the year in which the tax was levied and as equalized | 7 | | by
the Department of Revenue or, in DuPage County, an amount | 8 | | equal to or greater
than $12,000 per mile of road under the | 9 | | jurisdiction of the road district,
whichever is less.
| 10 | | As used in this Section the term "road district" means any | 11 | | road
district, including a county unit road district, provided | 12 | | for by the
Illinois Highway Code; and the term "township or | 13 | | district road"
means any road in the township and district road | 14 | | system as defined in the
Illinois Highway Code. For the | 15 | | purposes of this Section, "township or
district road" also | 16 | | includes such roads as are maintained by park
districts, forest | 17 | | preserve districts and conservation districts. The
Department | 18 | | of Transportation shall determine the mileage of all township
| 19 | | and district roads for the purposes of making allotments and | 20 | | allocations of
motor fuel tax funds for use in road districts.
| 21 | | Payment of motor fuel tax moneys to municipalities and | 22 | | counties shall
be made as soon as possible after the allotment | 23 | | is made. The treasurer
of the municipality or county may invest | 24 | | these funds until their use is
required and the interest earned | 25 | | by these investments shall be limited
to the same uses as the | 26 | | principal funds.
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| 1 | | (Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959, | 2 | | eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10; | 3 | | 96-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff. | 4 | | 8-12-11.)
| 5 | | Section 99. Effective date. This Act takes effect July 1, | 6 | | 2013.
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