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90_SB0082
35 ILCS 505/8 from Ch. 120, par. 424
Amends the Motor Fuel Tax Law. Deletes provisions
requiring road districts to levy a tax at a rate of not less
than 08% or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road, against the taxable property
in the road district for road and bridge purposes in order to
receive any allocation of moneys under the Act. Effective
immediately.
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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; $750,000 each fiscal year shall be
27 transferred to the Transportation Regulatory Fund and shall
28 be accounted for as part of the rail carrier portion of such
29 funds and shall be used to pay the cost of administration of
30 the Illinois Commerce Commission's railroad safety program in
31 connection with its duties under subsection (3) of Section
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1 18c-7401 of the Illinois Vehicle Code, with the remainder to
2 be used by the Department of Transportation upon order of the
3 Illinois Commerce Commission, to pay that part of the cost
4 apportioned by such Commission to the State to cover the
5 interest of the State-wide public in the use of highways,
6 roads or streets in the county highway system, township and
7 district road system or municipal street system as defined in
8 the Illinois Highway Code, as the same may from time to time
9 be amended, for separation of grades, for installation,
10 construction or reconstruction of crossing protection or
11 reconstruction, alteration, relocation including construction
12 or improvement of any existing highway necessary for access
13 to property or improvement of any grade crossing including
14 the necessary highway approaches thereto of any railroad
15 across the highway or public road, as provided for in and in
16 accordance with Section 18c-7401 of the Illinois Vehicle
17 Code;
18 (d) of the amount remaining after allocations provided
19 for in subsections (a), (b) and (c), a sufficient amount
20 shall be reserved to pay all of the following:
21 (1) the costs of the Department of Revenue in
22 administering this Act;
23 (2) the costs of the Department of Transportation
24 in performing its duties imposed by the Illinois Highway
25 Code for supervising the use of motor fuel tax funds
26 apportioned to municipalities, counties and road
27 districts;
28 (3) refunds provided for in Section 13 of this Act
29 and under the terms of the International Fuel Tax
30 Agreement referenced in Section 14a;
31 (4) from October 1, 1985 until June 30, 1994, the
32 administration of the Vehicle Emissions Inspection Law,
33 which amount shall be certified monthly by the
34 Environmental Protection Agency to the State Comptroller
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1 and shall promptly be transferred by the State
2 Comptroller and Treasurer from the Motor Fuel Tax Fund to
3 the Vehicle Inspection Fund, and beginning July 1, 1994,
4 and until December 31, 2000, one-twelfth of $25,000,000
5 each month for the administration of the Vehicle
6 Emissions Inspection Law of 1995, to be transferred by
7 the State Comptroller and Treasurer from the Motor Fuel
8 Tax Fund into the Vehicle Inspection Fund;
9 (5) amounts ordered paid by the Court of Claims;
10 and
11 (6) payment of motor fuel use taxes due to member
12 jurisdictions under the terms of the International Fuel
13 Tax Agreement. The Department shall certify these
14 amounts to the Comptroller by the 15th day of each month;
15 the Comptroller shall cause orders to be drawn for such
16 amounts, and the Treasurer shall administer those amounts
17 on or before the last day of each month;
18 (e) after allocations for the purposes set forth in
19 subsections (a), (b), (c) and (d), the remaining amount shall
20 be apportioned as follows:
21 (1) 58.4% shall be deposited as follows:
22 (A) 37% into the State Construction Account
23 Fund, and
24 (B) 63% into the Road Fund, $1,250,000 of
25 which shall be reserved each month for the
26 Department of Transportation to be used in
27 accordance with the provisions of Sections 6-901
28 through 6-906 of the Illinois Highway Code;
29 (2) 41.6% shall be transferred to the Department of
30 Transportation to be distributed as follows:
31 (A) 49.10% to the municipalities of the State,
32 (B) 16.74% to the counties of the State having
33 1,000,000 or more inhabitants,
34 (C) 18.27% to the counties of the State having
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1 less than 1,000,000 inhabitants,
2 (D) 15.89% to the road districts of the State.
3 As soon as may be after the first day of each month the
4 Department of Transportation shall allot to each municipality
5 its share of the amount apportioned to the several
6 municipalities which shall be in proportion to the population
7 of such municipalities as determined by the last preceding
8 municipal census if conducted by the Federal Government or
9 Federal census. If territory is annexed to any municipality
10 subsequent to the time of the last preceding census the
11 corporate authorities of such municipality may cause a census
12 to be taken of such annexed territory and the population so
13 ascertained for such territory shall be added to the
14 population of the municipality as determined by the last
15 preceding census for the purpose of determining the allotment
16 for that municipality. If the population of any municipality
17 was not determined by the last Federal census preceding any
18 apportionment, the apportionment to such municipality shall
19 be in accordance with any census taken by such municipality.
20 Any municipal census used in accordance with this Section
21 shall be certified to the Department of Transportation by the
22 clerk of such municipality, and the accuracy thereof shall be
23 subject to approval of the Department which may make such
24 corrections as it ascertains to be necessary.
25 As soon as may be after the first day of each month the
26 Department of Transportation shall allot to each county its
27 share of the amount apportioned to the several counties of
28 the State as herein provided. Each allotment to the several
29 counties having less than 1,000,000 inhabitants shall be in
30 proportion to the amount of motor vehicle license fees
31 received from the residents of such counties, respectively,
32 during the preceding calendar year. The Secretary of State
33 shall, on or before April 15 of each year, transmit to the
34 Department of Transportation a full and complete report
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1 showing the amount of motor vehicle license fees received
2 from the residents of each county, respectively, during the
3 preceding calendar year. The Department of Transportation
4 shall, each month, use for allotment purposes the last such
5 report received from the Secretary of State.
6 As soon as may be after the first day of each month, the
7 Department of Transportation shall allot to the several
8 counties their share of the amount apportioned for the use of
9 road districts. The allotment shall be apportioned among the
10 several counties in the State in the proportion which the
11 total mileage of township or district roads in the respective
12 counties bears to the total mileage of all township and
13 district roads in the State. Funds allotted to the respective
14 counties for the use of road districts therein shall be
15 allocated to the several road districts in the county in the
16 proportion which the total mileage of such township or
17 district roads in the respective road districts bears to the
18 total mileage of all such township or district roads in the
19 county. After July 1 of any year, no allocation shall be
20 made for any road district unless it levied a tax for road
21 and bridge purposes in an amount which will require the
22 extension of such tax against the taxable property in any
23 such road district at a rate of not less than either .08% of
24 the value thereof, based upon the assessment for the year
25 immediately prior to the year in which such tax was levied
26 and as equalized by the Department of Revenue or, in DuPage
27 County, an amount equal to or greater than $12,000 per mile
28 of road under the jurisdiction of the road district,
29 whichever is less. If any road district has levied a special
30 tax for road purposes pursuant to Sections 6-601, 6-602 and
31 6-603 of the Illinois Highway Code, and such tax was levied
32 in an amount which would require extension at a rate of not
33 less than .08% of the value of the taxable property thereof,
34 as 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. If a
6 township has transferred to the road and bridge fund money
7 which, when added to the amount of any tax levy of the road
8 district would be the equivalent of a tax levy requiring
9 extension at a rate of at least .08%, or, in DuPage County,
10 an amount equal to or greater than $12,000 per mile of road
11 under the jurisdiction of the road district, whichever is
12 less, such transfer, together with any such tax levy, shall
13 be deemed a proper compliance with this Section and shall
14 qualify the road district for an allotment under this
15 Section.
16 As used in this Section the term "road district" means
17 any road district, including a county unit road district,
18 provided for by the Illinois Highway Code; and the term
19 "township or district road" means any road in the township
20 and district road system as defined in the Illinois Highway
21 Code. For the purposes of this Section, "road district" also
22 includes park districts, forest preserve districts and
23 conservation districts organized under Illinois law and
24 "township or district road" also includes such roads as are
25 maintained by park districts, forest preserve districts and
26 conservation districts. The Department of Transportation
27 shall determine the mileage of all township and district
28 roads for the purposes of making allotments and allocations
29 of motor fuel tax funds for use in road districts.
30 Payment of motor fuel tax moneys to municipalities and
31 counties shall be made as soon as possible after the
32 allotment is made. The treasurer of the municipality or
33 county may invest these funds until their use is required and
34 the interest earned by these investments shall be limited to
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1 the same uses as the principal funds.
2 (Source: P.A. 88-480; 88-533; 89-167, eff. 1-1-96; 89-445,
3 eff. 2-7-96.)
4 Section 99. Effective date. This Act takes effect upon
5 becoming law.