Full Text of SB1150 102nd General Assembly
SB1150sam003 102ND GENERAL ASSEMBLY | Sen. Elgie R. Sims, Jr. Filed: 4/1/2022
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| 1 | | AMENDMENT TO SENATE BILL 1150
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1150, AS AMENDED, | 3 | | by inserting Article 15 in its proper numeric sequence as | 4 | | follows:
| 5 | | "ARTICLE 15. | 6 | | Section 15-5. The Motor Fuel Tax Law is amended by | 7 | | changing Sections 2 and 8 as follows:
| 8 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
| 9 | | Sec. 2.
A tax is imposed on the privilege of operating | 10 | | motor vehicles
upon the public highways and recreational-type | 11 | | watercraft upon the waters
of this State.
| 12 | | (a) Prior to August 1, 1989, the tax is imposed at the rate | 13 | | of 13 cents
per gallon on all motor fuel used in motor vehicles | 14 | | operating on the public
highways and recreational type | 15 | | watercraft operating upon the waters of this
State. Beginning |
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| 1 | | on August 1, 1989 and until January 1, 1990, the rate of the
| 2 | | tax imposed in this paragraph shall be 16 cents per gallon. | 3 | | Beginning January
1, 1990 and until July 1, 2019, the rate of | 4 | | tax imposed in this paragraph, including the tax on compressed | 5 | | natural gas, shall be 19 cents per
gallon. Beginning July 1, | 6 | | 2019 and until July 1, 2020 , the rate of tax imposed in this | 7 | | paragraph shall be 38 cents per gallon . Beginning on July 1, | 8 | | 2020 and until July 1, 2021, the rate of tax imposed in this | 9 | | paragraph shall be 38.7 cents per gallon. Beginning on July 1, | 10 | | 2021 and until January 1, 2023, the rate of tax imposed in this | 11 | | paragraph shall be 39.2 cents per gallon. On January 1, 2023, | 12 | | the rate of tax imposed in this paragraph shall be increased by | 13 | | an amount equal to the percentage increase, if any, in the | 14 | | Consumer Price Index for All Urban Consumers for all items | 15 | | published by the United States Department of Labor for the | 16 | | 12-month period ending on September 30, 2022, and increased on | 17 | | July 1 of each subsequent year by an amount equal to the | 18 | | percentage increase, if any, in the Consumer Price Index for | 19 | | All Urban Consumers for all items published by the United | 20 | | States Department of Labor for the 12 months ending in March of | 21 | | each year. The rate shall be rounded to the nearest one-tenth | 22 | | of one cent.
| 23 | | (b) Until July 1, 2019, the tax on the privilege of | 24 | | operating motor vehicles which use diesel
fuel, liquefied | 25 | | natural gas, or propane shall be the rate according to | 26 | | paragraph (a) plus an additional 2 1/2
cents per gallon. |
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| 1 | | Beginning July 1, 2019, the tax on the privilege of operating | 2 | | motor vehicles which use diesel fuel, liquefied natural gas, | 3 | | or propane shall be the rate according to subsection (a) plus | 4 | | an additional 7.5 cents per gallon. "Diesel fuel" is defined | 5 | | as any product
intended
for use or offered for sale as a fuel | 6 | | for engines in which the fuel is injected
into the combustion | 7 | | chamber and ignited by pressure without electric spark.
| 8 | | (c) A tax is imposed upon the privilege of engaging in the | 9 | | business of
selling motor fuel as a retailer or reseller on all | 10 | | motor fuel used in motor
vehicles operating on the public | 11 | | highways and recreational type watercraft
operating upon the | 12 | | waters of this State: (1) at the rate of 3 cents per gallon
on | 13 | | motor fuel owned or possessed by such retailer or reseller at | 14 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents | 15 | | per gallon on motor fuel owned
or possessed by such retailer or | 16 | | reseller at 12:01 A.M. on January 1, 1990.
| 17 | | Retailers and resellers who are subject to this additional | 18 | | tax shall be
required to inventory such motor fuel and pay this | 19 | | additional tax in a
manner prescribed by the Department of | 20 | | Revenue.
| 21 | | The tax imposed in this paragraph (c) shall be in addition | 22 | | to all other
taxes imposed by the State of Illinois or any unit | 23 | | of local government in this
State.
| 24 | | (d) Except as provided in Section 2a, the collection of a | 25 | | tax based on
gallonage of gasoline used for the propulsion of | 26 | | any aircraft is prohibited
on and after October 1, 1979, and |
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| 1 | | the collection of a tax based on gallonage of special fuel used | 2 | | for the propulsion of any aircraft is prohibited on and after | 3 | | December 1, 2019.
| 4 | | (e) The collection of a tax, based on gallonage of all | 5 | | products commonly or
commercially known or sold as 1-K | 6 | | kerosene, regardless of its classification
or uses, is | 7 | | prohibited (i) on and after July 1, 1992 until December 31, | 8 | | 1999,
except when the 1-K kerosene is either: (1) delivered | 9 | | into bulk storage
facilities of a bulk user, or (2) delivered | 10 | | directly into the fuel supply tanks
of motor vehicles and (ii) | 11 | | on and after January 1, 2000. Beginning on January
1, 2000, the | 12 | | collection of a tax, based on gallonage of all products | 13 | | commonly
or commercially known or sold as 1-K kerosene, | 14 | | regardless of its classification
or uses, is prohibited except | 15 | | when the 1-K kerosene is delivered directly into
a storage | 16 | | tank that is located at a facility that has withdrawal | 17 | | facilities
that are readily accessible to and are capable of | 18 | | dispensing 1-K kerosene into
the fuel supply tanks of motor | 19 | | vehicles. For purposes of this subsection (e), a facility is | 20 | | considered to have withdrawal facilities that are not "readily | 21 | | accessible to and capable of dispensing 1-K kerosene into the | 22 | | fuel supply tanks of motor vehicles" only if the 1-K kerosene | 23 | | is delivered from: (i) a dispenser hose that is short enough so | 24 | | that it will not reach the fuel supply tank of a motor vehicle | 25 | | or (ii) a dispenser that is enclosed by a fence or other | 26 | | physical barrier so that a vehicle cannot pull alongside the |
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| 1 | | dispenser to permit fueling.
| 2 | | Any person who sells or uses 1-K kerosene for use in motor | 3 | | vehicles upon
which the tax imposed by this Law has not been | 4 | | paid shall be liable for any
tax due on the sales or use of 1-K | 5 | | kerosene.
| 6 | | (Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32, | 7 | | eff. 6-28-19; 101-604, eff. 12-13-19.)
| 8 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
| 9 | | Sec. 8. Except as provided in subsection (a-1) of this | 10 | | Section, Section 8a, subdivision
(h)(1) of Section 12a, | 11 | | Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all | 12 | | money received by the Department under
this Act, including | 13 | | payments made to the Department by
member jurisdictions | 14 | | participating in the International Fuel Tax Agreement,
shall | 15 | | be deposited in a special fund in the State treasury, to be | 16 | | known as the
"Motor Fuel Tax Fund", and shall be used as | 17 | | follows:
| 18 | | (a) 2 1/2 cents per gallon of the tax collected on special | 19 | | fuel under
paragraph (b) of Section 2 and Section 13a of this | 20 | | Act shall be transferred
to the State Construction Account | 21 | | Fund in the State Treasury; the remainder of the tax collected | 22 | | on special fuel under
paragraph (b) of Section 2 and Section | 23 | | 13a of this Act shall be deposited into the Road Fund;
| 24 | | (a-1) Beginning on July 1, 2019, an amount equal to the | 25 | | amount of tax collected under subsection (a) of Section 2 as a |
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| 1 | | result of the increase in the tax rate under Public Act 101-32 | 2 | | shall be transferred each month into the Transportation | 3 | | Renewal Fund; | 4 | | (b) $420,000 shall be transferred each month to the State | 5 | | Boating Act
Fund to be used by the Department of Natural | 6 | | Resources for the purposes
specified in Article X of the Boat | 7 | | Registration and Safety Act;
| 8 | | (c) $3,500,000 shall be transferred each month to the | 9 | | Grade Crossing
Protection Fund to be used as follows: not less | 10 | | than $12,000,000 each fiscal
year shall be used for the | 11 | | construction or reconstruction of rail highway grade
| 12 | | separation structures; $2,250,000 in fiscal years 2004 through | 13 | | 2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
| 14 | | thereafter shall be transferred to the Transportation
| 15 | | Regulatory Fund and shall be accounted for as part of the rail | 16 | | carrier
portion of such funds and shall be used to pay the cost | 17 | | of administration
of the Illinois Commerce Commission's | 18 | | railroad safety program in connection
with its duties under | 19 | | subsection (3) of Section 18c-7401 of the Illinois
Vehicle | 20 | | Code, with the remainder to be used by the Department of | 21 | | Transportation
upon order of the Illinois Commerce Commission, | 22 | | to pay that part of the
cost apportioned by such Commission to | 23 | | the State to cover the interest
of the public in the use of | 24 | | highways, roads, streets, or
pedestrian walkways in the
county | 25 | | highway system, township and district road system, or | 26 | | municipal
street system as defined in the Illinois Highway |
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| 1 | | Code, as the same may
from time to time be amended, for | 2 | | separation of grades, for installation,
construction or | 3 | | reconstruction of crossing protection or reconstruction,
| 4 | | alteration, relocation including construction or improvement | 5 | | of any
existing highway necessary for access to property or | 6 | | improvement of any
grade crossing and grade crossing surface | 7 | | including the necessary highway approaches thereto of any
| 8 | | railroad across the highway or public road, or for the | 9 | | installation,
construction, reconstruction, or maintenance of | 10 | | safety treatments to deter trespassing or a pedestrian walkway | 11 | | over or
under a railroad right-of-way, as provided for in and | 12 | | in
accordance with Section 18c-7401 of the Illinois Vehicle | 13 | | Code.
The Commission may order up to $2,000,000 per year in | 14 | | Grade Crossing Protection Fund moneys for the improvement of | 15 | | grade crossing surfaces and up to $300,000 per year for the | 16 | | maintenance and renewal of 4-quadrant gate vehicle detection | 17 | | systems located at non-high speed rail grade crossings.
In | 18 | | entering orders for projects for which payments from the Grade | 19 | | Crossing
Protection Fund will be made, the Commission shall | 20 | | account for expenditures
authorized by the orders on a cash | 21 | | rather than an accrual basis. For purposes
of this requirement | 22 | | an "accrual basis" assumes that the total cost of the
project | 23 | | is expended in the fiscal year in which the order is entered, | 24 | | while a
"cash basis" allocates the cost of the project among | 25 | | fiscal years as
expenditures are actually made. To meet the | 26 | | 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 fiscal | 5 | | year and the 5-year project plan shall
identify projects for | 6 | | the 5 directly succeeding fiscal years. The Commission
shall | 7 | | submit the annual and 5-year project plans for this Fund to the | 8 | | Governor,
the President of the Senate, the Senate Minority | 9 | | Leader, the Speaker of the
House of Representatives, and the | 10 | | Minority Leader of the House of
Representatives on
the first | 11 | | Wednesday in April of each year;
| 12 | | (d) of the amount remaining after allocations provided for | 13 | | in
subsections (a), (a-1), (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 in | 18 | | performing its
duties imposed by the Illinois Highway Code | 19 | | 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, refunds for | 23 | | overpayment of decal fees paid under Section 13a.4 of this | 24 | | Act, and refunds provided for under the terms
of the | 25 | | International Fuel Tax Agreement referenced in Section | 26 | | 14a;
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| 1 | | (4) from October 1, 1985 until June 30, 1994, the | 2 | | administration of the
Vehicle Emissions Inspection Law, | 3 | | which amount shall be certified monthly by
the | 4 | | Environmental Protection Agency to the State Comptroller | 5 | | and shall promptly
be transferred by the State Comptroller | 6 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 7 | | Inspection Fund, and for the period July 1, 1994 through
| 8 | | June 30, 2000, one-twelfth of $25,000,000 each month, for | 9 | | the period July 1, 2000 through June 30, 2003,
one-twelfth | 10 | | of
$30,000,000
each month,
and $15,000,000 on July 1, | 11 | | 2003, and $15,000,000 on January 1, 2004, and $15,000,000
| 12 | | on
each
July
1 and October 1, or as soon thereafter as may | 13 | | be practical, during the period July 1, 2004 through June | 14 | | 30, 2012,
and $30,000,000 on June 1, 2013, or as soon | 15 | | thereafter as may be practical, and $15,000,000 on July 1 | 16 | | and October 1, or as soon thereafter as may be practical, | 17 | | during the period of July 1, 2013 through June 30, 2015, | 18 | | for the administration of the Vehicle Emissions Inspection | 19 | | Law of
2005, to be transferred by the State Comptroller | 20 | | and Treasurer from the Motor
Fuel Tax Fund into the | 21 | | Vehicle Inspection Fund;
| 22 | | (4.5) beginning on July 1, 2019, the costs of the | 23 | | Environmental Protection Agency for the administration of | 24 | | the Vehicle Emissions Inspection Law of 2005 shall be | 25 | | paid, subject to appropriation, from the Motor Fuel Tax | 26 | | Fund into the Vehicle Inspection Fund; beginning in 2019, |
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| 1 | | no later than December 31 of each year, or as soon | 2 | | thereafter as practical, the State Comptroller shall | 3 | | direct and the State Treasurer shall transfer from the | 4 | | Vehicle Inspection Fund to the Motor Fuel Tax Fund any | 5 | | balance remaining in the Vehicle Inspection Fund in excess | 6 | | of $2,000,000; | 7 | | (5) amounts ordered paid by the Court of Claims; and
| 8 | | (6) payment of motor fuel use taxes due to member | 9 | | jurisdictions under
the terms of the International Fuel | 10 | | Tax Agreement. The Department shall
certify these amounts | 11 | | to the Comptroller by the 15th day of each month; the
| 12 | | Comptroller shall cause orders to be drawn for such | 13 | | amounts, and the Treasurer
shall administer those amounts | 14 | | on or before the last day of each month;
| 15 | | (e) after allocations for the purposes set forth in | 16 | | subsections
(a), (a-1), (b), (c), and (d), the remaining | 17 | | amount shall be apportioned as follows:
| 18 | | (1) Until January 1, 2000, 58.4%, and beginning | 19 | | January 1, 2000, 45.6%
shall be deposited as follows:
| 20 | | (A) 37% into the State Construction Account Fund, | 21 | | and
| 22 | | (B) 63% into the Road Fund, $1,250,000 of which | 23 | | shall be reserved each
month for the Department of | 24 | | Transportation to be used in accordance with
the | 25 | | provisions of Sections 6-901 through 6-906 of the | 26 | | Illinois Highway Code; from August 1, 2022 through |
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| 1 | | February 1, 2023, as soon as possible after the first | 2 | | day of each month, the Department of Revenue shall | 3 | | certify to the State Comptroller and the State | 4 | | Treasurer the amount of money that would have been | 5 | | deposited into the Road Fund during the immediately | 6 | | preceding month under this subsection (e) if this | 7 | | amendatory Act of the 102nd General Assembly had not | 8 | | taken effect. As soon as possible after receiving the | 9 | | Department's certification, the State Comptroller | 10 | | shall direct and the State Treasurer shall transfer | 11 | | from the Underground Storage Tank Fund to the Road | 12 | | Fund the amount certified;
| 13 | | (2) Until January 1, 2000, 41.6%, and beginning | 14 | | January 1, 2000, 54.4%
shall be transferred to the | 15 | | Department of Transportation to be
distributed as follows:
| 16 | | (A) 49.10% to the municipalities of the State,
| 17 | | (B) 16.74% to the counties of the State having | 18 | | 1,000,000 or more inhabitants,
| 19 | | (C) 18.27% to the counties of the State having | 20 | | less than 1,000,000 inhabitants,
| 21 | | (D) 15.89% to the road districts of the State.
| 22 | | If a township is dissolved under Article 24 of the | 23 | | Township Code, McHenry County shall receive any moneys | 24 | | that would have been distributed to the township under | 25 | | this subparagraph, except that a municipality that assumes | 26 | | the powers and responsibilities of a road district under |
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| 1 | | paragraph (6) of Section 24-35 of the Township Code shall | 2 | | receive any moneys that would have been distributed to the | 3 | | township in a percent equal to the area of the dissolved | 4 | | road district or portion of the dissolved road district | 5 | | over which the municipality assumed the powers and | 6 | | responsibilities compared to the total area of the | 7 | | dissolved township. The moneys received under this | 8 | | subparagraph shall be used in the geographic area of the | 9 | | dissolved township. If a township is reconstituted as | 10 | | provided under Section 24-45 of the Township Code, McHenry | 11 | | County or a municipality shall no longer be distributed | 12 | | moneys under this subparagraph. | 13 | | As soon as may be after the first day of each month, the | 14 | | Department of
Transportation shall allot to each municipality | 15 | | its share of the amount
apportioned to the several | 16 | | municipalities which shall be in proportion
to the population | 17 | | of such municipalities as determined by the last
preceding | 18 | | municipal census if conducted by the Federal Government or
| 19 | | Federal census. If territory is annexed to any municipality | 20 | | subsequent
to the time of the last preceding census the | 21 | | corporate authorities of
such municipality may cause a census | 22 | | to be taken of such annexed
territory and the population so | 23 | | ascertained for such territory shall be
added to the | 24 | | population of the municipality as determined by the last
| 25 | | preceding census for the purpose of determining the allotment | 26 | | for that
municipality. If the population of any municipality |
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| 1 | | was not determined
by the last Federal census preceding any | 2 | | apportionment, the
apportionment to such municipality shall be | 3 | | in accordance with any
census taken by such municipality. Any | 4 | | municipal census used in
accordance with this Section shall be | 5 | | certified to the Department of
Transportation by the clerk of | 6 | | such municipality, and the accuracy
thereof shall be subject | 7 | | to approval of the Department which may make
such corrections | 8 | | as it ascertains to be necessary.
| 9 | | As soon as may be after the first day of each month, the | 10 | | Department of
Transportation shall allot to each county its | 11 | | share of the amount
apportioned to the several counties of the | 12 | | State as herein provided.
Each allotment to the several | 13 | | counties having less than 1,000,000
inhabitants shall be in | 14 | | proportion to the amount of motor vehicle
license fees | 15 | | received from the residents of such counties, respectively,
| 16 | | during the preceding calendar year. The Secretary of State | 17 | | shall, on or
before April 15 of each year, transmit to the | 18 | | Department of
Transportation a full and complete report | 19 | | showing the amount of motor
vehicle license fees received from | 20 | | the residents of each county,
respectively, during the | 21 | | preceding calendar year. The Department of
Transportation | 22 | | shall, each month, use for allotment purposes the last
such | 23 | | report received from the Secretary of State.
| 24 | | As soon as may be after the first day of each month, the | 25 | | Department
of Transportation shall allot to the several | 26 | | counties their share of the
amount apportioned for the use of |
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| 1 | | road districts. The allotment shall
be apportioned among the | 2 | | several counties in the State in the proportion
which the | 3 | | total mileage of township or district roads in the respective
| 4 | | counties bears to the total mileage of all township and | 5 | | district roads
in the State. Funds allotted to the respective | 6 | | counties for the use of
road districts therein shall be | 7 | | allocated to the several road districts
in the county in the | 8 | | proportion which the total mileage of such township
or | 9 | | district roads in the respective road districts bears to the | 10 | | total
mileage of all such township or district roads in the | 11 | | county. After
July 1 of any year prior to 2011, no allocation | 12 | | shall be made for any road district
unless it levied a tax for | 13 | | road and bridge purposes in an amount which
will require the | 14 | | extension of such tax against the taxable property in
any such | 15 | | road district at a rate of not less than either .08% of the | 16 | | value
thereof, based upon the assessment for the year | 17 | | immediately prior to the year
in which such tax was levied and | 18 | | as equalized by the Department of Revenue
or, in DuPage | 19 | | County, an amount equal to or greater than $12,000 per mile of
| 20 | | road under the jurisdiction of the road district, whichever is | 21 | | less. Beginning July 1, 2011 and each July 1 thereafter, an | 22 | | allocation shall be made for any road district
if it levied a | 23 | | tax for road and bridge purposes. In counties other than | 24 | | DuPage County, if the amount of the tax levy requires the | 25 | | extension of the tax against the taxable property in
the road | 26 | | district at a rate that is less than 0.08% of the value
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| 1 | | thereof, based upon the assessment for the year immediately | 2 | | prior to the year
in which the tax was levied and as equalized | 3 | | by the Department of Revenue, then the amount of the | 4 | | allocation for that road district shall be a percentage of the | 5 | | maximum allocation equal to the percentage obtained by | 6 | | dividing the rate extended by the district by 0.08%. In DuPage | 7 | | County, if the amount of the tax levy requires the extension of | 8 | | the tax against the taxable property in
the road district at a | 9 | | rate that is less than the lesser of (i) 0.08% of the value
of | 10 | | the taxable property in the road district, based upon the | 11 | | assessment for the year immediately prior to the year
in which | 12 | | such tax was levied and as equalized by the Department of | 13 | | Revenue,
or (ii) a rate that will yield an amount equal to | 14 | | $12,000 per mile of
road under the jurisdiction of the road | 15 | | district, then the amount of the allocation for the road | 16 | | district shall be a percentage of the maximum allocation equal | 17 | | to the percentage obtained by dividing the rate extended by | 18 | | the district by the lesser of (i) 0.08% or (ii) the rate that | 19 | | will yield an amount equal to $12,000 per mile of
road under | 20 | | the jurisdiction of the road district. | 21 | | Prior to 2011, if any
road district has levied a special | 22 | | tax for road purposes
pursuant to Sections 6-601, 6-602, and | 23 | | 6-603 of the Illinois Highway Code, and
such tax was levied in | 24 | | an amount which would require extension at a
rate of not less | 25 | | than .08% of the value of the taxable property thereof,
as | 26 | | equalized or assessed by the Department of Revenue,
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 levy shall, however, be deemed a | 4 | | proper compliance with this
Section and shall qualify such | 5 | | road district for an allotment under this
Section. Beginning | 6 | | in 2011 and thereafter, if any
road district has levied a | 7 | | special tax for road purposes
under Sections 6-601, 6-602, and | 8 | | 6-603 of the Illinois Highway Code, and
the tax was levied in | 9 | | an amount that would require extension at a
rate of not less | 10 | | than 0.08% of the value of the taxable property of that road | 11 | | district,
as equalized or assessed by the Department of | 12 | | Revenue or, in DuPage County, an amount equal to or greater | 13 | | than $12,000 per mile of road under the jurisdiction of the | 14 | | road district, whichever is less, that levy shall be deemed a | 15 | | proper compliance with this
Section and shall qualify such | 16 | | road district for a full, rather than proportionate, allotment | 17 | | under this
Section. If the levy for the special tax is less | 18 | | than 0.08% of the value of the taxable property, or, in DuPage | 19 | | County if the levy for the special tax is less than the lesser | 20 | | of (i) 0.08% or (ii) $12,000 per mile of road under the | 21 | | jurisdiction of the road district, and if the levy for the | 22 | | special tax is more than any other levy for road and bridge | 23 | | purposes, then the levy for the special tax qualifies the road | 24 | | district for a proportionate, rather than full, allotment | 25 | | under this Section. If the levy for the special tax is equal to | 26 | | or less than any other levy for road and bridge purposes, then |
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| 1 | | any allotment under this Section shall be determined by the | 2 | | other levy for road and bridge purposes. | 3 | | Prior to 2011, if a township has transferred to the road | 4 | | and bridge fund
money which, when added to the amount of any | 5 | | tax levy of the road
district would be the equivalent of a tax | 6 | | levy requiring extension at a
rate of at least .08%, or, in | 7 | | DuPage County, an amount equal to or greater
than $12,000 per | 8 | | mile of road under the jurisdiction of the road district,
| 9 | | whichever is less, such transfer, together with any such tax | 10 | | levy,
shall be deemed a proper compliance with this Section | 11 | | and shall qualify
the road district for an allotment under | 12 | | this Section.
| 13 | | In counties in which a property tax extension limitation | 14 | | is imposed
under the Property Tax Extension Limitation Law, | 15 | | road districts may retain
their entitlement to a motor fuel | 16 | | tax allotment or, beginning in 2011, their entitlement to a | 17 | | full allotment if, at the time the property
tax
extension | 18 | | limitation was imposed, the road district was levying a road | 19 | | and
bridge tax at a rate sufficient to entitle it to a motor | 20 | | fuel tax allotment
and continues to levy the maximum allowable | 21 | | amount after the imposition of the
property tax extension | 22 | | limitation. Any road district may in all circumstances
retain | 23 | | its entitlement to a motor fuel tax allotment or, beginning in | 24 | | 2011, its entitlement to a full allotment if it levied a road | 25 | | and
bridge tax in an amount that will require the extension of | 26 | | the tax against the
taxable property in the road district at a |
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| 1 | | rate of not less than 0.08% of the
assessed value of the | 2 | | property, based upon the assessment for the year
immediately | 3 | | preceding the year in which the tax was levied and as equalized | 4 | | by
the Department of Revenue or, in DuPage County, an amount | 5 | | equal to or greater
than $12,000 per mile of road under the | 6 | | jurisdiction of the road district,
whichever is less.
| 7 | | As used in this Section, the term "road district" means | 8 | | any road
district, including a county unit road district, | 9 | | provided for by the
Illinois Highway Code; and the term | 10 | | "township or district road"
means any road in the township and | 11 | | district road system as defined in the
Illinois Highway Code. | 12 | | For the purposes of this Section, "township or
district road" | 13 | | also includes such roads as are maintained by park
districts, | 14 | | forest preserve districts and conservation districts. The
| 15 | | Department of Transportation shall determine the mileage of | 16 | | all township
and district roads for the purposes of making | 17 | | allotments and allocations of
motor fuel tax funds for use in | 18 | | road districts.
| 19 | | Payment of motor fuel tax moneys to municipalities and | 20 | | counties shall
be made as soon as possible after the allotment | 21 | | is made. The treasurer
of the municipality or county may | 22 | | invest these funds until their use is
required and the | 23 | | interest earned by these investments shall be limited
to the | 24 | | same uses as the principal funds.
| 25 | | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | 26 | | 101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff. |
| | | 10200SB1150sam003 | - 19 - | LRB102 04951 HLH 38471 a |
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| 1 | | 8-20-21.)".
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