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90_HB2000
30 ILCS 105/8.3 from Ch. 127, par. 144.3
35 ILCS 505/8 from Ch. 120, par. 424
55 ILCS 5/5-1035.1 from Ch. 34, par. 5-1035.1
55 ILCS 5/5-1035.3 new
Amends the Counties Code, the Motor Fuel Tax Law, and the
State Finance Act. Allows the county board of any county,
upon approval by the electors, to impose a tax of up to 4
cents per gallon upon all persons engaged in the county in
the business of selling motor fuel at retail for the
operation of motor vehicles upon public highways or for the
operation of recreational watercraft upon waterways, by
ordinance or resolution. Provides that, if the county
imposes a motor fuel tax by referendum, then the county shall
no longer collect a tax imposed by the County Motor Fuel Tax
Law. Provides that for every dollar the county collects
under this Section, the county shall receive a dollar from
the road fund. Requires the Department of Revenue to
administer, collect, and enforce the tax. Effective
immediately.
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1 AN ACT concerning county motor fuel taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Finance Act is amended by changing
5 Section 8.3 as follows:
6 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
7 Sec. 8.3. Road Fund. Money in the road fund shall, if
8 and when the State of Illinois incurs any bonded indebtedness
9 for the construction of permanent highways, be set aside and
10 used for the purpose of paying and discharging annually the
11 principal and interest on that bonded indebtedness then due
12 and payable, and for no other purpose. The surplus, if any,
13 in the road fund after the payment of principal and interest
14 on that bonded indebtedness then annually due shall be used
15 as follows:
16 first--to pay the cost of administration of Chapters
17 2 through 10 of the Illinois Vehicle Code, except the
18 cost of administration of Articles I and II of Chapter 3
19 of that Code; and
20 secondly--for expenses of the Department of
21 Transportation for construction, reconstruction,
22 improvement, repair, maintenance, operation, and
23 administration of highways in accordance with the
24 provisions of laws relating thereto, or for any purpose
25 related or incident to and connected therewith, including
26 the separation of grades of those highways with railroads
27 and with highways and including the payment of awards
28 made by the Industrial Commission under the terms of the
29 Workers' Compensation Act or Workers' Occupational
30 Diseases Act for injury or death of an employee of the
31 Division of Highways in the Department of Transportation;
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1 or for the acquisition of land and the erection of
2 buildings for highway purposes, including the acquisition
3 of highway right-of-way or for investigations to
4 determine the reasonably anticipated future highway
5 needs; or for making of surveys, plans, specifications
6 and estimates for and in the construction and maintenance
7 of flight strips and of highways necessary to provide
8 access to military and naval reservations, to defense
9 industries and defense-industry sites, and to the sources
10 of raw materials and for replacing existing highways and
11 highway connections shut off from general public use at
12 military and naval reservations and defense-industry
13 sites, or for the purchase of right-of-way, except that
14 the State shall be reimbursed in full for any expense
15 incurred in building the flight strips; or for the
16 operating and maintaining of highway garages; or for
17 patrolling and policing the public highways and
18 conserving the peace; or for any of those purposes or any
19 other purpose that may be provided by law.
20 Appropriations for any of those purposes are payable from
21 the road fund. Appropriations may also be made from the road
22 fund for the administrative expenses of any State agency that
23 are related to motor vehicles or arise from the use of motor
24 vehicles.
25 Beginning with fiscal year 1980 and thereafter, no road
26 fund monies shall be appropriated to the following
27 Departments or agencies of State government for
28 administration, grants, or operations; but this limitation is
29 not a restriction upon appropriating for those purposes any
30 road fund monies that are eligible for federal reimbursement;
31 1. Department of Public Health;
32 2. Department of Transportation, only with respect
33 to subsidies for one-half fare Student Transportation and
34 Reduced Fare for Elderly;
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1 3. Department of Central Management Services,
2 except for expenditures incurred for group insurance
3 premiums of appropriate personnel;
4 4. Judicial Systems and Agencies.
5 Beginning with fiscal year 1981 and thereafter, no road
6 fund monies shall be appropriated to the following
7 Departments or agencies of State government for
8 administration, grants, or operations; but this limitation is
9 not a restriction upon appropriating for those purposes any
10 road fund monies that are eligible for federal reimbursement:
11 1. Department of State Police, except for
12 expenditures with respect to the Division of State
13 Troopers;
14 2. Department of Transportation, only with respect
15 to Intercity Rail Subsidies and Rail Freight Services.
16 Beginning with fiscal year 1982 and thereafter, no road
17 fund monies shall be appropriated to the following
18 Departments or agencies of State government for
19 administration, grants, or operations; but this limitation is
20 not a restriction upon appropriating for those purposes any
21 road fund monies that are eligible for federal reimbursement:
22 Department of Central Management Services, except for awards
23 made by the Industrial Commission under the terms of the
24 Workers' Compensation Act or Workers' Occupational Diseases
25 Act for injury or death of an employee of the Division of
26 Highways in the Department of Transportation.
27 Beginning with fiscal year 1984 and thereafter, no road
28 fund monies shall be appropriated to the following
29 Departments or agencies of State government for
30 administration, grants, or operations; but this limitation is
31 not a restriction upon appropriating for those purposes any
32 road fund monies that are eligible for federal reimbursement:
33 1. Department of State Police, except not more than
34 40% of the funds appropriated for the Division of State
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1 Troopers;
2 2. State Officers.
3 Beginning with fiscal year 1984 and thereafter, no road
4 fund monies shall be appropriated to any Department or agency
5 of State government for administration, grants, or operations
6 except as provided hereafter; but this limitation is not a
7 restriction upon appropriating for those purposes any road
8 fund monies that are eligible for federal reimbursement. It
9 shall not be lawful to circumvent the above appropriation
10 limitations by governmental reorganization or other methods.
11 Appropriations shall be made from the road fund only in
12 accordance with the provisions of this Section.
13 Money in the road fund shall, if and when the State of
14 Illinois incurs any bonded indebtedness for the construction
15 of permanent highways, be set aside and used for the purpose
16 of paying and discharging during each fiscal year the
17 principal and interest on that bonded indebtedness as it
18 becomes due and payable as provided in the Transportation
19 Bond Act, and for no other purpose. The surplus, if any, in
20 the road fund after the payment of principal and interest on
21 that bonded indebtedness then annually due shall be used as
22 follows:
23 first--to pay the cost of administration of Chapters
24 2 through 10 of the Illinois Vehicle Code; and
25 secondly--no road fund monies derived from fees,
26 excises, or license taxes relating to registration,
27 operation and use of vehicles on public highways or to
28 fuels used for the propulsion of those vehicles, shall be
29 appropriated or expended other than for costs of
30 administering the laws imposing those fees, excises, and
31 license taxes, statutory refunds and adjustments allowed
32 thereunder, administrative costs of the Department of
33 Transportation, payment of debts and liabilities incurred
34 in construction and reconstruction of public highways and
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1 bridges, acquisition of rights-of-way for and the cost of
2 construction, reconstruction, maintenance, repair, and
3 operation of public highways and bridges under the
4 direction and supervision of the State, political
5 subdivision, or municipality collecting those monies, and
6 the costs for patrolling and policing the public highways
7 (by State, political subdivision, or municipality
8 collecting that money) for enforcement of traffic laws.
9 The separation of grades of such highways with railroads
10 and costs associated with protection of at-grade highway
11 and railroad crossing shall also be permissible.
12 Appropriations for any of such purposes are payable from
13 the road fund or the Grade Crossing Protection Fund as
14 provided in Section 8 of the Motor Fuel Tax Law.
15 Beginning with fiscal year 1991 and thereafter, no Road
16 Fund monies shall be appropriated to the Department of State
17 Police for the purposes of this Section in excess of its
18 total fiscal year 1990 Road Fund appropriations for those
19 purposes unless otherwise provided in Section 5g of this Act.
20 It shall not be lawful to circumvent this limitation on
21 appropriations by governmental reorganization or other
22 methods unless otherwise provided in Section 5g of this Act.
23 In fiscal year 1994, no Road Fund monies shall be
24 appropriated to the Secretary of State for the purposes of
25 this Section in excess of the total fiscal year 1991 Road
26 Fund appropriations to the Secretary of State for those
27 purposes, plus $9,800,000. It shall not be lawful to
28 circumvent this limitation on appropriations by governmental
29 reorganization or other method.
30 Beginning with fiscal year 1995 and thereafter, no Road
31 Fund monies shall be appropriated to the Secretary of State
32 for the purposes of this Section in excess of the total
33 fiscal year 1994 Road Fund appropriations to the Secretary of
34 State for those purposes. It shall not be lawful to
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1 circumvent this limitation on appropriations by governmental
2 reorganization or other methods.
3 No new program may be initiated in fiscal year 1991 and
4 thereafter that is not consistent with the limitations
5 imposed by this Section for fiscal year 1984 and thereafter,
6 insofar as appropriation of road fund monies is concerned.
7 Nothing in this Section prohibits transfers from the Road
8 Fund to the State Construction Account Fund under Section 5e
9 of this Act.
10 For each dollar collected by a county under Section
11 5-1035.3 of the Counties Code, one dollar shall be
12 appropriated to the Department of Transportation for payment
13 to the county from the road fund.
14 (Source: P.A. 87-774; 87-1228; 88-78.)
15 Section 10. The Motor Fuel Tax Law is amended by
16 changing Section 8 as follows:
17 (35 ILCS 505/8) (from Ch. 120, par. 424)
18 Sec. 8. Except as provided in Section 8a, all money
19 received by the Department under this Act, including payments
20 made to the Department by member jurisdictions participating
21 in the International Fuel Tax Agreement, shall be deposited
22 in a special fund in the State treasury, to be known as the
23 "Motor Fuel Tax Fund", and shall be used as follows:
24 (a) 2 1/2 cents per gallon of the tax collected on
25 special fuel under paragraph (b) of Section 2 and Section 13a
26 of this Act shall be transferred to the State Construction
27 Account Fund in the State Treasury;
28 (b) $420,000 shall be transferred each month to the
29 State Boating Act Fund to be used by the Department of
30 Natural Resources for the purposes specified in Article X of
31 the Boat Registration and Safety Act;
32 (c) $1,500,000 shall be transferred each month to the
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1 Grade Crossing Protection Fund to be used as follows: not
2 less than $6,000,000 each fiscal year shall be used for the
3 construction or reconstruction of rail highway grade
4 separation structures; beginning with fiscal year 1997 and
5 ending in fiscal year 1999, $1,500,000, and $750,000 in
6 fiscal year 2000 and each fiscal year thereafter shall be
7 transferred to the Transportation Regulatory Fund and shall
8 be accounted for as part of the rail carrier portion of such
9 funds and shall be used to pay the cost of administration of
10 the Illinois Commerce Commission's railroad safety program in
11 connection with its duties under subsection (3) of Section
12 18c-7401 of the Illinois Vehicle Code, with the remainder to
13 be used by the Department of Transportation upon order of the
14 Illinois Commerce Commission, to pay that part of the cost
15 apportioned by such Commission to the State to cover the
16 interest of the State-wide public in the use of highways,
17 roads or streets in the county highway system, township and
18 district road system or municipal street system as defined in
19 the Illinois Highway Code, as the same may from time to time
20 be amended, for separation of grades, for installation,
21 construction or reconstruction of crossing protection or
22 reconstruction, alteration, relocation including construction
23 or improvement of any existing highway necessary for access
24 to property or improvement of any grade crossing including
25 the necessary highway approaches thereto of any railroad
26 across the highway or public road, as provided for in and in
27 accordance with Section 18c-7401 of the Illinois Vehicle
28 Code. In entering orders for projects for which payments
29 from the Grade Crossing Protection Fund will be made, the
30 Commission shall account for expenditures authorized by the
31 orders on a cash rather than an accrual basis. For purposes
32 of this requirement an "accrual basis" assumes that the total
33 cost of the project is expended in the fiscal year in which
34 the order is entered, while a "cash basis" allocates the cost
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1 of the project among fiscal years as expenditures are
2 actually made;
3 (d) of the amount remaining after allocations provided
4 for in subsections (a), (b) and (c), a sufficient amount
5 shall be reserved to pay all of the following:
6 (1) the costs of the Department of Revenue in
7 administering this Act;
8 (2) the costs of the Department of Transportation
9 in performing its duties imposed by the Illinois Highway
10 Code for supervising the use of motor fuel tax funds
11 apportioned to municipalities, counties and road
12 districts;
13 (3) refunds provided for in Section 13 of this Act
14 and under the terms of the International Fuel Tax
15 Agreement referenced in Section 14a;
16 (4) from October 1, 1985 until June 30, 1994, the
17 administration of the Vehicle Emissions Inspection Law,
18 which amount shall be certified monthly by the
19 Environmental Protection Agency to the State Comptroller
20 and shall promptly be transferred by the State
21 Comptroller and Treasurer from the Motor Fuel Tax Fund to
22 the Vehicle Inspection Fund, and beginning July 1, 1994,
23 and until December 31, 2000, one-twelfth of $25,000,000
24 each month for the administration of the Vehicle
25 Emissions Inspection Law of 1995, to be transferred by
26 the State Comptroller and Treasurer from the Motor Fuel
27 Tax Fund into the Vehicle Inspection Fund;
28 (5) amounts ordered paid by the Court of Claims;
29 and
30 (6) payment of motor fuel use taxes due to member
31 jurisdictions under the terms of the International Fuel
32 Tax Agreement. The Department shall certify these
33 amounts to the Comptroller by the 15th day of each month;
34 the Comptroller shall cause orders to be drawn for such
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1 amounts, and the Treasurer shall administer those amounts
2 on or before the last day of each month; and
3 (7) payment of moneys due to counties under Section
4 5-1035.3 of the Counties Code;
5 (e) after allocations for the purposes set forth in
6 subsections (a), (b), (c) and (d), the remaining amount shall
7 be apportioned as follows:
8 (1) 58.4% shall be deposited as follows:
9 (A) 37% into the State Construction Account
10 Fund, and
11 (B) 63% into the Road Fund, $1,250,000 of
12 which shall be reserved each month for the
13 Department of Transportation to be used in
14 accordance with the provisions of Sections 6-901
15 through 6-906 of the Illinois Highway Code;
16 (2) 41.6% shall be transferred to the Department of
17 Transportation to be distributed as follows:
18 (A) 49.10% to the municipalities of the State,
19 (B) 16.74% to the counties of the State having
20 1,000,000 or more inhabitants,
21 (C) 18.27% to the counties of the State having
22 less than 1,000,000 inhabitants,
23 (D) 15.89% to the road districts of the State.
24 As soon as may be after the first day of each month the
25 Department of Transportation shall allot to each municipality
26 its share of the amount apportioned to the several
27 municipalities which shall be in proportion to the population
28 of such municipalities as determined by the last preceding
29 municipal census if conducted by the Federal Government or
30 Federal census. If territory is annexed to any municipality
31 subsequent to the time of the last preceding census the
32 corporate authorities of such municipality may cause a census
33 to be taken of such annexed territory and the population so
34 ascertained for such territory shall be added to the
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1 population of the municipality as determined by the last
2 preceding census for the purpose of determining the allotment
3 for that municipality. If the population of any municipality
4 was not determined by the last Federal census preceding any
5 apportionment, the apportionment to such municipality shall
6 be in accordance with any census taken by such municipality.
7 Any municipal census used in accordance with this Section
8 shall be certified to the Department of Transportation by the
9 clerk of such municipality, and the accuracy thereof shall be
10 subject to approval of the Department which may make such
11 corrections as it ascertains to be necessary.
12 As soon as may be after the first day of each month the
13 Department of Transportation shall allot to each county its
14 share of the amount apportioned to the several counties of
15 the State as herein provided. Each allotment to the several
16 counties having less than 1,000,000 inhabitants shall be in
17 proportion to the amount of motor vehicle license fees
18 received from the residents of such counties, respectively,
19 during the preceding calendar year. The Secretary of State
20 shall, on or before April 15 of each year, transmit to the
21 Department of Transportation a full and complete report
22 showing the amount of motor vehicle license fees received
23 from the residents of each county, respectively, during the
24 preceding calendar year. The Department of Transportation
25 shall, each month, use for allotment purposes the last such
26 report received from the Secretary of State.
27 As soon as may be after the first day of each month, the
28 Department of Transportation shall allot to the several
29 counties their share of the amount apportioned for the use of
30 road districts. The allotment shall be apportioned among the
31 several counties in the State in the proportion which the
32 total mileage of township or district roads in the respective
33 counties bears to the total mileage of all township and
34 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
4 district roads in the respective road districts bears to the
5 total mileage of all such township or district roads in the
6 county. After July 1 of any year, no allocation shall be
7 made for any road district unless it levied a tax for road
8 and bridge purposes in an amount which will require the
9 extension of such tax against the taxable property in any
10 such road district at a rate of not less than either .08% of
11 the value thereof, based upon the assessment for the year
12 immediately prior to the year in which such tax was levied
13 and as equalized by the Department of Revenue or, in DuPage
14 County, an amount equal to or greater than $12,000 per mile
15 of road under the jurisdiction of the road district,
16 whichever is less. If any road district has levied a special
17 tax for road purposes pursuant to Sections 6-601, 6-602 and
18 6-603 of the Illinois Highway Code, and such tax was levied
19 in an amount which would require extension at a rate of not
20 less than .08% of the value of the taxable property thereof,
21 as equalized or assessed by the Department of Revenue, or, in
22 DuPage County, an amount equal to or greater than $12,000 per
23 mile of road under the jurisdiction of the road district,
24 whichever is less, such levy shall, however, be deemed a
25 proper compliance with this Section and shall qualify such
26 road district for an allotment under this Section. If a
27 township has transferred to the road and bridge fund money
28 which, when added to the amount of any tax levy of the road
29 district would be the equivalent of a tax levy requiring
30 extension at a rate of at least .08%, or, in DuPage County,
31 an amount equal to or greater than $12,000 per mile of road
32 under the jurisdiction of the road district, whichever is
33 less, such transfer, together with any such tax levy, shall
34 be deemed a proper compliance with this Section and shall
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1 qualify the road district for an allotment under this
2 Section.
3 As used in this Section the term "road district" means
4 any road district, including a county unit road district,
5 provided for by the Illinois Highway Code; and the term
6 "township or district road" means any road in the township
7 and district road system as defined in the Illinois Highway
8 Code. For the purposes of this Section, "road district" also
9 includes park districts, forest preserve districts and
10 conservation districts organized under Illinois law and
11 "township or district road" also includes such roads as are
12 maintained by park districts, forest preserve districts and
13 conservation districts. The Department of Transportation
14 shall determine the mileage of all township and district
15 roads for the purposes of making allotments and allocations
16 of motor fuel tax funds for use in road districts.
17 Payment of motor fuel tax moneys to municipalities and
18 counties shall be made as soon as possible after the
19 allotment is made. The treasurer of the municipality or
20 county may invest these funds until their use is required and
21 the interest earned by these investments shall be limited to
22 the same uses as the principal funds.
23 (Source: P.A. 88-480; 88-533; 89-167, eff. 1-1-96; 89-445,
24 eff. 2-7-96; 89-699, eff. 1-16-97.) !!!
25 Section 15. The Counties Code is amended by changing
26 Section 5-1035.1 and adding Section 5-1035.3 as follows:
27 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
28 Sec. 5-1035.1. County Motor Fuel Tax Law. The county
29 board of the counties of DuPage, Kane and McHenry may, by an
30 ordinance or resolution adopted by an affirmative vote of a
31 majority of the members elected or appointed to the county
32 board, impose a tax upon all persons engaged in the county in
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1 the business of selling motor fuel, as now or hereafter
2 defined in the Motor Fuel Tax Law, at retail for the
3 operation of motor vehicles upon public highways or for the
4 operation of recreational watercraft upon waterways. Kane
5 County may exempt diesel fuel from the tax imposed pursuant
6 to this Section. The tax may be imposed, in half-cent
7 increments, at a rate not exceeding 4 cents per gallon of
8 motor fuel sold at retail within the county for the purpose
9 of use or consumption and not for the purpose of resale. The
10 proceeds from the tax shall be used by the county solely for
11 the purpose of operating, constructing and improving public
12 highways and waterways, and acquiring real property and
13 right-of-ways for public highways and waterways within the
14 county imposing the tax. If the county imposes a tax under
15 Section 5-1035.3, then when the county begins collecting the
16 tax under Section 5-1035.3, it shall no longer collect any
17 tax under this Section.
18 A tax imposed pursuant to this Section, and all civil
19 penalties that may be assessed as an incident thereof, shall
20 be administered, collected and enforced by the Illinois
21 Department of Revenue in the same manner as the tax imposed
22 under the Retailers' Occupation Tax Act, as now or hereafter
23 amended, insofar as may be practicable; except that in the
24 event of a conflict with the provisions of this Section, this
25 Section shall control. The Department of Revenue shall have
26 full power: to administer and enforce this Section; to
27 collect all taxes and penalties due hereunder; to dispose of
28 taxes and penalties so collected in the manner hereinafter
29 provided; and to determine all rights to credit memoranda
30 arising on account of the erroneous payment of tax or penalty
31 hereunder.
32 Whenever the Department determines that a refund shall be
33 made under this Section to a claimant instead of issuing a
34 credit memorandum, the Department shall notify the State
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1 Comptroller, who shall cause the order to be drawn for the
2 amount specified, and to the person named, in the
3 notification from the Department. The refund shall be paid by
4 the State Treasurer out of the County Option Motor Fuel Tax
5 Fund.
6 The Department shall forthwith pay over to the State
7 Treasurer, ex-officio, as trustee, all taxes and penalties
8 collected hereunder, which shall be deposited into the County
9 Option Motor Fuel Tax Fund, a special fund in the State
10 Treasury which is hereby created. On or before the 25th day
11 of each calendar month, the Department shall prepare and
12 certify to the State Comptroller the disbursement of stated
13 sums of money to named counties for which taxpayers have paid
14 taxes or penalties hereunder to the Department during the
15 second preceding calendar month. The amount to be paid to
16 each county shall be the amount (not including credit
17 memoranda) collected hereunder from retailers within the
18 county during the second preceding calendar month by the
19 Department, but not including an amount equal to the amount
20 of refunds made during the second preceding calendar month by
21 the Department on behalf of the county; less the amount
22 expended during the second preceding month by the Department
23 pursuant to appropriation from the County Option Motor Fuel
24 Tax Fund for the administration and enforcement of this
25 Section, which appropriation shall not exceed $200,000 for
26 fiscal year 1990 and, for each year thereafter, shall not
27 exceed 2% of the amount deposited into the County Option
28 Motor Fuel Tax Fund during the preceding fiscal year.
29 Nothing in this Section shall be construed to authorize a
30 county to impose a tax upon the privilege of engaging in any
31 business which under the Constitution of the United States
32 may not be made the subject of taxation by this State.
33 An ordinance or resolution imposing a tax hereunder or
34 effecting a change in the rate thereof shall be effective on
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1 the first day of the second calendar month next following the
2 month in which the ordinance or resolution is adopted and a
3 certified copy thereof is filed with the Department of
4 Revenue, whereupon the Department of Revenue shall proceed
5 to administer and enforce this Section on behalf of the
6 county as of the effective date of the ordinance or
7 resolution. Upon a change in rate of a tax levied hereunder,
8 or upon the discontinuance of the tax, the county board of
9 the county shall, on or not later than 5 days after the
10 effective date of the ordinance or resolution discontinuing
11 the tax or effecting a change in rate, transmit to the
12 Department of Revenue a certified copy of the ordinance or
13 resolution effecting the change or discontinuance.
14 This Section shall be known and may be cited as the
15 County Motor Fuel Tax Law.
16 (Source: P.A. 86-1028; 87-289.)
17 (55 ILCS 5/5-1035.3 new)
18 Sec. 5-1035.3. Motor fuel tax.
19 (a) The county board of any county may, upon approval of
20 the electors of the county as provided in subsection (b),
21 impose a tax upon all persons engaged in the county in the
22 business of selling motor fuel at retail for the operation of
23 motor vehicles upon public highways or for the operation of
24 recreational watercraft upon waterways, by ordinance or
25 resolution. The tax imposed under this Section shall be in
26 place of any motor fuel tax imposed under Section 5-1035.1.
27 For every dollar the county collects under this Section, the
28 county shall receive a dollar from the Road Fund.
29 (b) The county board may, by ordinance or resolution,
30 call for the submission to the electors of the county the
31 question of whether the county shall impose a motor fuel tax
32 under this Section. The question shall be certified by the
33 county clerk to the election authority in accordance with
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1 Section 28-5 of the Election Code.
2 The question shall be in substantially the following form
3 if the county does not impose a tax under Section 5-1035.1:
4 Shall (name of county) be authorized to impose a
5 motor fuel tax at the rate of (rate) per gallon, which
6 would entitle the county to dollar for dollar matching
7 funds from the State?
8 The question shall be in substantially the following form
9 if the county currently imposes a tax under Section 5-1035.1
10 and wants to impose a tax under this Section at the same rate
11 per gallon:
12 Shall (name of county) be authorized to impose a
13 motor fuel tax at the rate of (rate) per gallon, which is
14 the same as the rate now imposed and will result in no
15 additional local taxes, but will qualify the county for
16 dollar for dollar matching funds from the State?
17 The question shall be in substantially the following form
18 if the county currently imposes a tax under Section 5-1035.1
19 and wants to impose a tax under this Section at a greater
20 rate per gallon:
21 Shall (name of county) be authorized to impose an
22 additional motor fuel tax at the rate of (rate) per
23 gallon on top of the current rate of (current rate) per
24 gallon local motor fuel tax in order to qualify for the
25 maximum dollar for dollar matching funds available from
26 the State?
27 A county that imposes a tax under Section 5-1035.1 may place
28 both the second and third questions on the same ballot. Votes
29 shall be recorded as "Yes" or "No". If a majority of the
30 electors in the county voting upon the question vote in the
31 affirmative, the tax may be imposed under this Section as
32 authorized by the referendum and the county shall no longer
33 collect any tax imposed under Section 5-1035.1 once it
34 imposes and begins collecting taxes under this Section.
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1 (c) A tax imposed under this Section, and all civil
2 penalties that may be assessed as an incident thereof, shall
3 be administered, collected and enforced by the Illinois
4 Department of Revenue in the same manner as the tax imposed
5 under the Retailers' Occupation Tax Act, insofar as may be
6 practicable; except that in the event of a conflict with the
7 provisions of this Section, this Section shall control. The
8 Department of Revenue shall have full power: to administer
9 and enforce this Section; to collect all taxes and penalties
10 due hereunder; to dispose of taxes and penalties so collected
11 in the manner hereinafter provided; and to determine all
12 rights to credit memoranda arising on account of the
13 erroneous payment of tax or penalty hereunder.
14 Whenever the Department determines that a refund shall be
15 made under this Section to a claimant instead of issuing a
16 credit memorandum, the Department shall notify the State
17 Comptroller, who shall cause the order to be drawn for the
18 amount specified, and to the person named, in the
19 notification from the Department. The refund shall be paid by
20 the State Treasurer out of the County Option Motor Fuel Tax
21 Fund.
22 The Department shall forthwith pay over to the State
23 Treasurer, ex-officio, as trustee, all taxes and penalties
24 collected hereunder, which shall be deposited into the County
25 Option Motor Fuel Tax Fund, a special fund in the State
26 Treasury which is hereby created. On or before the 25th day
27 of each calendar month, the Department shall prepare and
28 certify to the State Comptroller the disbursement of stated
29 sums of money to named counties for which taxpayers have paid
30 taxes or penalties hereunder to the Department during the
31 second preceding calendar month. The amount to be paid to
32 each county shall be the amount (not including credit
33 memoranda) collected hereunder from retailers within the
34 county during the second preceding calendar month by the
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1 Department, but not including an amount equal to the amount
2 of refunds made during the second preceding calendar month by
3 the Department on behalf of the county; less the amount
4 expended during the second preceding month by the Department
5 pursuant to appropriation from the County Option Motor Fuel
6 Tax Fund for the administration and enforcement of this
7 Section, which appropriation shall not exceed 2% of the
8 amount deposited into the County Option Motor Fuel Tax Fund
9 during the preceding fiscal year.
10 Nothing in this Section shall be construed to authorize a
11 county to impose a tax upon the privilege of engaging in any
12 business which under the Constitution of the United States
13 may not be made the subject of taxation by this State.
14 An ordinance or resolution imposing a tax hereunder or
15 effecting a change in the rate thereof shall be effective on
16 the first day of the second calendar month next following the
17 month in which the ordinance or resolution is adopted and a
18 certified copy thereof is filed with the Department of
19 Revenue, whereupon the Department of Revenue shall proceed
20 to administer and enforce this Section on behalf of the
21 county as of the effective date of the ordinance or
22 resolution. Upon a change in rate of a tax levied hereunder,
23 or upon the discontinuance of the tax, the county board of
24 the county shall, on or not later than 5 days after the
25 effective date of the ordinance or resolution discontinuing
26 the tax or effecting a change in rate, transmit to the
27 Department of Revenue a certified copy of the ordinance or
28 resolution effecting the change or discontinuance.
29 Section 99. Effective date. This Act takes effect upon
30 becoming law.