State of Illinois
90th General Assembly
Legislation

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90_HB1387

      35 ILCS 505/8             from Ch. 120, par. 424
          Amends the Motor Fuel Tax  Law.   Requires  the  Illinois
      Commerce  Commission  to  develop  annual  and 5-year project
      plans of rail crossing capital improvements that will be paid
      for from the Grade Crossing Protection  Fund.   Requires  the
      Commission  to  submit the annual and 5-year project plans to
      the  Governor,  the  President  of  the  Senate,  the  Senate
      Minority Leader, the Speaker of the House of Representatives,
      and the Minority Leader of the House  of  Representatives  on
      the first Wednesday in April of each year.
                                                     LRB9004553KDks
                                               LRB9004553KDks
 1        AN  ACT  to  amend  the  Motor  Fuel  Tax Law by changing
 2    Section 8.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Motor Fuel Tax Law is amended by changing
 6    Section 8 as follows:
 7        (35 ILCS 505/8) (from Ch. 120, par. 424)
 8        Sec.  8.   Except  as  provided  in Section 8a, all money
 9    received by the Department under this Act, including payments
10    made to the Department by member jurisdictions  participating
11    in  the  International Fuel Tax Agreement, shall be deposited
12    in a special fund in the State treasury, to be known  as  the
13    "Motor Fuel Tax Fund", and shall be used as follows:
14        (a)  2  1/2  cents  per  gallon  of  the tax collected on
15    special fuel under paragraph (b) of Section 2 and Section 13a
16    of this Act shall be transferred to  the  State  Construction
17    Account Fund in the State Treasury;
18        (b)  $420,000  shall  be  transferred  each  month to the
19    State Boating Act Fund  to  be  used  by  the  Department  of
20    Natural  Resources for the purposes specified in Article X of
21    the Boat Registration and Safety Act;
22        (c)  $1,500,000 shall be transferred each  month  to  the
23    Grade  Crossing  Protection  Fund  to be used as follows: not
24    less than $6,000,000 each fiscal year shall be used  for  the
25    construction   or   reconstruction   of  rail  highway  grade
26    separation structures; beginning with fiscal  year  1997  and
27    ending  in  fiscal  year  1999,  $1,500,000,  and $750,000 in
28    fiscal year 2000 and each fiscal  year  thereafter  shall  be
29    transferred  to  the Transportation Regulatory Fund and shall
30    be accounted for as part of the rail carrier portion of  such
31    funds  and shall be used to pay the cost of administration of
                            -2-                LRB9004553KDks
 1    the Illinois Commerce Commission's railroad safety program in
 2    connection with its duties under subsection  (3)  of  Section
 3    18c-7401  of the Illinois Vehicle Code, with the remainder to
 4    be used by the Department of Transportation upon order of the
 5    Illinois Commerce Commission, to pay that part  of  the  cost
 6    apportioned  by  such  Commission  to  the State to cover the
 7    interest of the State-wide public in  the  use  of  highways,
 8    roads  or  streets in the county highway system, township and
 9    district road system or municipal street system as defined in
10    the Illinois Highway Code, as the same may from time to  time
11    be  amended,  for  separation  of  grades,  for installation,
12    construction or  reconstruction  of  crossing  protection  or
13    reconstruction, alteration, relocation including construction
14    or  improvement  of any existing highway necessary for access
15    to property or improvement of any  grade  crossing  including
16    the  necessary  highway  approaches  thereto  of any railroad
17    across the highway or public road, as provided for in and  in
18    accordance  with  Section  18c-7401  of  the Illinois Vehicle
19    Code.  In entering orders for  projects  for  which  payments
20    from  the  Grade  Crossing  Protection Fund will be made, the
21    Commission shall account for expenditures authorized  by  the
22    orders  on a cash rather than an accrual basis.  For purposes
23    of this requirement an "accrual basis" assumes that the total
24    cost of the project is expended in the fiscal year  in  which
25    the order is entered, while a "cash basis" allocates the cost
26    of  the  project  among  fiscal  years  as  expenditures  are
27    actually  made.  To meet the requirements of this subsection,
28    the Illinois Commerce Commission  shall  develop  annual  and
29    5-year  project  plans  of rail crossing capital improvements
30    that will be paid for with moneys  from  the  Grade  Crossing
31    Protection  Fund.   The  annual  project  plan shall identify
32    projects for  the  succeeding  fiscal  year  and  the  5-year
33    project  plan  shall  identify  projects  for  the 5 directly
34    succeeding fiscal years.  The  Commission  shall  submit  the
                            -3-                LRB9004553KDks
 1    annual  and  5-year  project  plans  for  this  Fund  to  the
 2    Governor,  the  President  of the Senate, the Senate Minority
 3    Leader, the Speaker of the House of Representatives, and  the
 4    Minority  Leader of the House of Representatives on the first
 5    Wednesday in April of each year;
 6        (d)  of the amount remaining after  allocations  provided
 7    for  in  subsections  (a),  (b)  and (c), a sufficient amount
 8    shall be reserved to pay all of the following:
 9             (1)  the costs  of  the  Department  of  Revenue  in
10        administering this Act;
11             (2)  the  costs  of the Department of Transportation
12        in performing its duties imposed by the Illinois  Highway
13        Code  for  supervising  the  use  of motor fuel tax funds
14        apportioned  to   municipalities,   counties   and   road
15        districts;
16             (3)  refunds  provided for in Section 13 of this Act
17        and  under  the  terms  of  the  International  Fuel  Tax
18        Agreement referenced in Section 14a;
19             (4)  from October 1, 1985 until June 30,  1994,  the
20        administration  of  the Vehicle Emissions Inspection Law,
21        which  amount  shall  be   certified   monthly   by   the
22        Environmental  Protection Agency to the State Comptroller
23        and  shall  promptly  be   transferred   by   the   State
24        Comptroller and Treasurer from the Motor Fuel Tax Fund to
25        the  Vehicle Inspection Fund, and beginning July 1, 1994,
26        and until December 31, 2000, one-twelfth  of  $25,000,000
27        each   month   for  the  administration  of  the  Vehicle
28        Emissions Inspection Law of 1995, to  be  transferred  by
29        the  State  Comptroller and Treasurer from the Motor Fuel
30        Tax Fund into the Vehicle Inspection Fund;
31             (5)  amounts ordered paid by the  Court  of  Claims;
32        and
33             (6)  payment  of  motor fuel use taxes due to member
34        jurisdictions under the terms of the  International  Fuel
                            -4-                LRB9004553KDks
 1        Tax   Agreement.   The  Department  shall  certify  these
 2        amounts to the Comptroller by the 15th day of each month;
 3        the 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)  58.4% shall be deposited as follows:
10                  (A)  37% into the  State  Construction  Account
11             Fund, and
12                  (B)  63%  into  the  Road  Fund,  $1,250,000 of
13             which  shall  be  reserved  each   month   for   the
14             Department   of   Transportation   to   be  used  in
15             accordance with the  provisions  of  Sections  6-901
16             through 6-906 of the Illinois Highway Code;
17             (2)  41.6% shall be transferred to the Department of
18        Transportation to be distributed as follows:
19                  (A)  49.10% to the municipalities of the State,
20                  (B)  16.74% to the counties of the State having
21             1,000,000 or more inhabitants,
22                  (C)  18.27% to the counties of the State having
23             less than 1,000,000 inhabitants,
24                  (D)  15.89% to the road districts of the State.
25        As  soon  as may be after the first day of each month the
26    Department of Transportation shall allot to each municipality
27    its  share  of  the  amount  apportioned   to   the   several
28    municipalities which shall be in proportion to the population
29    of  such  municipalities  as determined by the last preceding
30    municipal census if conducted by the  Federal  Government  or
31    Federal  census.  If territory is annexed to any municipality
32    subsequent to the time  of  the  last  preceding  census  the
33    corporate authorities of such municipality may cause a census
34    to  be  taken of such annexed territory and the population so
                            -5-                LRB9004553KDks
 1    ascertained  for  such  territory  shall  be  added  to   the
 2    population  of  the  municipality  as  determined by the last
 3    preceding census for the purpose of determining the allotment
 4    for that municipality.  If the population of any municipality
 5    was not determined by the last Federal census  preceding  any
 6    apportionment,  the  apportionment to such municipality shall
 7    be in accordance with any census taken by such  municipality.
 8    Any  municipal  census  used  in accordance with this Section
 9    shall be certified to the Department of Transportation by the
10    clerk of such municipality, and the accuracy thereof shall be
11    subject to approval of the Department  which  may  make  such
12    corrections as 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
16    the 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
19    received  from  the residents of such counties, respectively,
20    during the preceding calendar year. The  Secretary  of  State
21    shall,  on  or  before April 15 of each year, transmit to the
22    Department of  Transportation  a  full  and  complete  report
23    showing  the  amount  of  motor vehicle license fees received
24    from the residents of each county, respectively,  during  the
25    preceding  calendar  year.  The  Department of Transportation
26    shall, each month, use for allotment purposes the  last  such
27    report received from the 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
33    total mileage of township or district roads in the respective
34    counties bears to the  total  mileage  of  all  township  and
                            -6-                LRB9004553KDks
 1    district roads in the State. Funds allotted to the respective
 2    counties  for  the  use  of  road  districts therein shall be
 3    allocated to the several road districts in the county in  the
 4    proportion  which  the  total  mileage  of  such  township or
 5    district roads in the respective road districts bears to  the
 6    total  mileage  of all such township or district roads in the
 7    county.  After July 1 of any year,  no  allocation  shall  be
 8    made  for  any  road district unless it levied a tax for road
 9    and bridge purposes in  an  amount  which  will  require  the
10    extension  of  such  tax  against the taxable property in any
11    such road district at a rate of not less than either .08%  of
12    the  value  thereof,  based  upon the assessment for the year
13    immediately prior to the year in which such  tax  was  levied
14    and  as  equalized by the Department of Revenue or, in DuPage
15    County, an amount equal to or greater than $12,000  per  mile
16    of   road  under  the  jurisdiction  of  the  road  district,
17    whichever is less.  If any road district has levied a special
18    tax for road purposes pursuant to Sections 6-601,  6-602  and
19    6-603  of  the Illinois Highway Code, and such tax was levied
20    in an amount which would require extension at a rate  of  not
21    less  than .08% of the value of the taxable property thereof,
22    as equalized or assessed by the Department of Revenue, or, in
23    DuPage County, an amount equal to or greater than $12,000 per
24    mile of road under the jurisdiction  of  the  road  district,
25    whichever  is  less,  such  levy  shall, however, be deemed a
26    proper compliance with this Section and  shall  qualify  such
27    road  district  for  an  allotment  under this Section.  If a
28    township has transferred to the road and  bridge  fund  money
29    which,  when  added to the amount of any tax levy of the road
30    district would be the equivalent  of  a  tax  levy  requiring
31    extension  at a rate of at least .08%,  or, in DuPage County,
32    an amount equal to or greater than $12,000 per mile  of  road
33    under  the  jurisdiction  of  the road district, whichever is
34    less, such transfer, together with any such tax  levy,  shall
                            -7-                LRB9004553KDks
 1    be  deemed  a  proper  compliance with this Section and shall
 2    qualify  the  road  district  for  an  allotment  under  this
 3    Section.
 4        As used in this Section the term  "road  district"  means
 5    any  road  district,  including  a county unit road district,
 6    provided for by the  Illinois  Highway  Code;  and  the  term
 7    "township  or  district  road" means any road in the township
 8    and district road system as defined in the  Illinois  Highway
 9    Code.  For the purposes of this Section, "road district" also
10    includes   park  districts,  forest  preserve  districts  and
11    conservation  districts  organized  under  Illinois  law  and
12    "township or district road" also includes such roads  as  are
13    maintained  by  park districts, forest preserve districts and
14    conservation districts.   The  Department  of  Transportation
15    shall  determine  the  mileage  of  all township and district
16    roads for the purposes of making allotments  and  allocations
17    of motor fuel tax funds for use in road districts.
18        Payment  of  motor  fuel tax moneys to municipalities and
19    counties  shall  be  made  as  soon  as  possible  after  the
20    allotment is made.  The  treasurer  of  the  municipality  or
21    county may invest these funds until their use is required and
22    the  interest earned by these investments shall be limited to
23    the same uses as the principal funds.
24    (Source: P.A. 88-480; 88-533; 89-167,  eff.  1-1-96;  89-445,
25    eff. 2-7-96; 89-699, eff. 1-16-97.)

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