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92_SB0303 LRB9206280TAtm 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 6 changing Section 8 as follows: 7 (35 ILCS 505/8) (from Ch. 120, par. 424) 8 Sec. 8. Except as provided in Sections 8a and 13a.6 and 9 items 13, 14, 15, and 16 of Section 15, all money received by 10 the Department under this Act, including payments made to the 11 Department by member jurisdictions participating in the 12 International Fuel Tax Agreement, shall be deposited in a 13 special fund in the State treasury, to be known as the "Motor 14 Fuel Tax Fund", and shall be used as follows: 15 (a) 2 1/2 cents per gallon of the tax collected on 16 special fuel under paragraph (b) of Section 2 and Section 13a 17 of this Act shall be transferred to the State Construction 18 Account Fund in the State Treasury; 19 (b) $420,000 shall be transferred each month to the 20 State Boating Act Fund to be used by the Department of 21 Natural Resources for the purposes specified in Article X of 22 the Boat Registration and Safety Act; 23 (c) $2,250,000 shall be transferred each month to the 24 Grade Crossing Protection Fund to be used as follows: not 25 less than $6,000,000 each fiscal year shall be used for the 26 construction or reconstruction of rail highway grade 27 separation structures; beginning with fiscal year 1997 and 28 ending in fiscal year 2000, $1,500,000, beginning with fiscal 29 year 2001 and ending in fiscal year 2003, $2,250,000, and 30 $750,000 in fiscal year 2004 and each fiscal year thereafter 31 shall be transferred to the Transportation Regulatory Fund -2- LRB9206280TAtm 1 and shall be accounted for as part of the rail carrier 2 portion of such funds and shall be used to pay the cost of 3 administration of the Illinois Commerce Commission's railroad 4 safety program in connection with its duties under subsection 5 (3) of Section 18c-7401 of the Illinois Vehicle Code, with 6 the remainder to be used by the Department of Transportation 7 upon order of the Illinois Commerce Commission, to pay that 8 part of the cost apportioned by such Commission to the State 9 to cover the interest of the public in the use of highways, 10 roads, streets, or pedestrian walkways in the county highway 11 system, township and district road system, or municipal 12 street system as defined in the Illinois Highway Code, as the 13 same may from time to time be amended, for separation of 14 grades, for installation, construction or reconstruction of 15 crossing protection or reconstruction, alteration, relocation 16 including construction or improvement of any existing highway 17 necessary for access to property or improvement of any grade 18 crossing including the necessary highway approaches thereto 19 of any railroad across the highway or public road, or for the 20 installation, construction, reconstruction, or maintenance of 21 a pedestrian walkway over or under a railroad right-of-way, 22 as provided for in and in accordance with Section 18c-7401 of 23 the Illinois Vehicle Code. The Commission shall not order 24 more than $2,000,000 per year in Grade Crossing Protection 25 Fund moneys for pedestrian walkways. In entering orders for 26 projects for which payments from the Grade Crossing 27 Protection Fund will be made, the Commission shall account 28 for expenditures authorized by the orders on a cash rather 29 than an accrual basis. For purposes of this requirement an 30 "accrual basis" assumes that the total cost of the project is 31 expended in the fiscal year in which the order is entered, 32 while a "cash basis" allocates the cost of the project among 33 fiscal years as expenditures are actually made. To meet the 34 requirements of this subsection, the Illinois Commerce -3- LRB9206280TAtm 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 5 fiscal year and the 5-year project plan shall identify 6 projects for the 5 directly succeeding fiscal years. The 7 Commission shall submit the annual and 5-year project plans 8 for this Fund to the Governor, the President of the Senate, 9 the Senate Minority Leader, the Speaker of the House of 10 Representatives, and the Minority Leader of the House of 11 Representatives on the first Wednesday in April of each year; 12 (d) of the amount remaining after allocations provided 13 for in subsections (a), (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 18 in performing its duties imposed by the Illinois Highway 19 Code 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 of this Act 23 and under the terms of the International Fuel Tax 24 Agreement referenced in Section 14a; 25 (4) from October 1, 1985 until June 30, 1994, the 26 administration of the Vehicle Emissions Inspection Law, 27 which amount shall be certified monthly by the 28 Environmental Protection Agency to the State Comptroller 29 and shall promptly be transferred by the State 30 Comptroller and Treasurer from the Motor Fuel Tax Fund to 31 the Vehicle Inspection Fund, and for the period July 1, 32 1994 through June 30, 2000,
June 30, 2006,one-twelfth of 33 $25,000,000 each month, and for the period July 1, 2000 34 through June 30, 2006, one-twelfth of $30,000,000 each -4- LRB9206280TAtm 1 month, for the administration of the Vehicle Emissions 2 Inspection Law of 1995, to be transferred by the State 3 Comptroller and Treasurer from the Motor Fuel Tax Fund 4 into the Vehicle Inspection Fund; 5 (5) amounts ordered paid by the Court of Claims; 6 and 7 (6) payment of motor fuel use taxes due to member 8 jurisdictions under the terms of the International Fuel 9 Tax Agreement. The Department shall certify these 10 amounts to the Comptroller by the 15th day of each month; 11 the Comptroller shall cause orders to be drawn for such 12 amounts, and the Treasurer shall administer those amounts 13 on or before the last day of each month; 14 (e) after allocations for the purposes set forth in 15 subsections (a), (b), (c) and (d), the remaining amount shall 16 be apportioned as follows: 17 (1) Until January 1, 2000, 58.4%, and beginning 18 January 1, 2000, 45.6% shall be deposited as follows: 19 (A) 37% into the State Construction Account 20 Fund, and 21 (B) 63% into the Road Fund, $1,250,000 of 22 which shall be reserved each month for the 23 Department of Transportation to be used in 24 accordance with the provisions of Sections 6-901 25 through 6-906 of the Illinois Highway Code; 26 (2) Until January 1, 2000, 41.6%, and beginning 27 January 1, 2000, 54.4% shall be transferred to the 28 Department of Transportation to be distributed as 29 follows: 30 (A) 49.10% to the municipalities of the State, 31 (B) 16.74% to the counties of the State having 32 1,000,000 or more inhabitants, 33 (C) 18.27% to the counties of the State having 34 less than 1,000,000 inhabitants, -5- LRB9206280TAtm 1 (D) 15.89% to the road districts of the State. 2 As soon as may be after the first day of each month the 3 Department of Transportation shall allot to each municipality 4 its share of the amount apportioned to the several 5 municipalities which shall be in proportion to the population 6 of such municipalities as determined by the last preceding 7 municipal census if conducted by the Federal Government or 8 Federal census. If territory is annexed to any municipality 9 subsequent to the time of the last preceding census the 10 corporate authorities of such municipality may cause a census 11 to be taken of such annexed territory and the population so 12 ascertained for such territory shall be added to the 13 population of the municipality as determined by the last 14 preceding census for the purpose of determining the allotment 15 for that municipality. If the population of any municipality 16 was not determined by the last Federal census preceding any 17 apportionment, the apportionment to such municipality shall 18 be in accordance with any census taken by such municipality. 19 Any municipal census used in accordance with this Section 20 shall be certified to the Department of Transportation by the 21 clerk of such municipality, and the accuracy thereof shall be 22 subject to approval of the Department which may make such 23 corrections as it ascertains to be necessary. 24 As soon as may be after the first day of each month the 25 Department of Transportation shall allot to each county its 26 share of the amount apportioned to the several counties of 27 the State as herein provided. Each allotment to the several 28 counties having less than 1,000,000 inhabitants shall be in 29 proportion to the population of those counties as determined 30 by the last federal census. If territory is annexed to any 31 county subsequent to the time of the last preceding census, 32 the corporate authorities of the county may cause a census to 33 be taken of the annexed territory and the population so 34 ascertained for that territory shall be added to the -6- LRB9206280TAtm 1 population of the county as determined by the last preceding 2 census for the purpose of determining the allotment for that 3 county. If the population of any county was not determined 4 by the last federal census preceding any apportionment, the 5 apportionment to that county shall be in accordance with any 6 census taken by that county. Any county census used in 7 accordance with this Section shall be certified to the 8 Department of Transportation by the clerk of the county, and 9 the accuracy of the census shall be subject to approval of 10 the Department, which may make such corrections as it 11 ascertains to be necessary. amount of motor vehicle license12 fees received from the residents of such counties,13 respectively, during the preceding calendar year. The14 Secretary of State shall, on or before April 15 of each year,15 transmit to the Department of Transportation a full and16 complete report showing the amount of motor vehicle license17 fees received from the residents of each county,18 respectively, during the preceding calendar year. The19 Department of Transportation shall, each month, use for20 allotment purposes the last such report received from the21 Secretary of State.22 As soon as may be after the first day of each month, the 23 Department of Transportation shall allot to the several 24 counties their share of the amount apportioned for the use of 25 road districts. In counties with 1,000,000 or more 26 inhabitants, the allotment shall be apportioned among the27 several counties in the Statein the proportion which the 28 total mileage of township or district roads in the respective 29 counties bears to the total mileage of all township and 30 district roads in the State. After apportionment in counties 31 with 1,000,000 or more inhabitants, the balance shall be 32 apportioned among the counties with fewer than 1,000,000 33 inhabitants in proportion to the population of those counties 34 as determined by the last preceding federal census. If -7- LRB9206280TAtm 1 territory is annexed to any county subsequent to the time of 2 the last preceding census, the corporate authorities of the 3 county may cause a census to be taken of the annexed 4 territory and the population so ascertained for that 5 territory shall be added to the population of the county as 6 determined by the last preceding census for the purpose of 7 determining the allotment for that county. If the population 8 of any county was not determined by the last federal census 9 preceding any apportionment, the apportionment to that county 10 shall be in accordance with any census taken by that county. 11 Any county census used in accordance with this Section shall 12 be certified to the Department of Transportation by the clerk 13 of the county, and the accuracy of the census shall be 14 subject to approval of the Department, which may make such 15 corrections as it ascertains to be necessary. Funds allotted 16 to the respectivecounties with 1,000,000 or more inhabitants 17 for the use of road districts therein shall be allocated to 18 the several road districts in the county in the proportion 19 which the total mileage of such township or district roads in 20 the respective road districts bears to the total mileage of 21 all such township or district roads in the county. Funds 22 allocated to counties with fewer than 1,000,000 inhabitants 23 shall be allocated to the several road districts in the 24 county in proportion to the population of the road district 25 as determined by the last federal census. After July 1 of any 26 year, no allocation shall be made for any road district 27 unless it levied a tax for road and bridge purposes in an 28 amount which will require the extension of such tax against 29 the taxable property in any such road district at a rate of 30 not less than either .08% of the value thereof, based upon 31 the assessment for the year immediately prior to the year in 32 which such tax was levied and as equalized by the Department 33 of Revenue or, in DuPage County, an amount equal to or 34 greater than $12,000 per mile of road under the jurisdiction -8- LRB9206280TAtm 1 of the road district, whichever is less. If any road 2 district has levied a special tax for road purposes pursuant 3 to Sections 6-601, 6-602 and 6-603 of the Illinois Highway 4 Code, and such tax was levied in an amount which would 5 require extension at a rate of not less than .08% of the 6 value of the taxable property thereof, as equalized or 7 assessed by the Department of Revenue, or, in DuPage County, 8 an amount equal to or greater than $12,000 per mile of road 9 under the jurisdiction of the road district, whichever is 10 less, such levy shall, however, be deemed a proper compliance 11 with this Section and shall qualify such road district for an 12 allotment under this Section. If a township has transferred 13 to the road and bridge fund money which, when added to the 14 amount of any tax levy of the road district would be the 15 equivalent of a tax levy requiring extension at a rate of at 16 least .08%, or, in DuPage County, an amount equal to or 17 greater than $12,000 per mile of road under the jurisdiction 18 of the road district, whichever is less, such transfer, 19 together with any such tax levy, shall be deemed a proper 20 compliance with this Section and shall qualify the road 21 district for an allotment under this Section. 22 In counties in which a property tax extension limitation 23 is imposed under the Property Tax Extension Limitation Law, 24 road districts may retain their entitlement to a motor fuel 25 tax allotment if, at the time the property tax extension 26 limitation was imposed, the road district was levying a road 27 and bridge tax at a rate sufficient to entitle it to a motor 28 fuel tax allotment and continues to levy the maximum 29 allowable amount after the imposition of the property tax 30 extension limitation. Any road district may in all 31 circumstances retain its entitlement to a motor fuel tax 32 allotment if it levied a road and bridge tax in an amount 33 that will require the extension of the tax against the 34 taxable property in the road district at a rate of not less -9- LRB9206280TAtm 1 than 0.08% of the assessed value of the property, based upon 2 the assessment for the year immediately preceding the year in 3 which the tax was levied and as equalized by the Department 4 of Revenue or, in DuPage County, an amount equal to or 5 greater than $12,000 per mile of road under the jurisdiction 6 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 11 and district road system as defined in the Illinois Highway 12 Code. For the purposes of this Section, "road district" also 13 includes park districts, forest preserve districts and 14 conservation districts organized under Illinois law and 15 "township or district road" also includes such roads as are 16 maintained by park districts, forest preserve districts and 17 conservation districts. The Department of Transportation 18 shall determine the mileage of all township and district 19 roads for the purposes of making allotments and allocations 20 of motor fuel tax funds for use in road districts. 21 Payment of motor fuel tax moneys to municipalities and 22 counties shall be made as soon as possible after the 23 allotment is made. The treasurer of the municipality or 24 county may invest these funds until their use is required and 25 the interest earned by these investments shall be limited to 26 the same uses as the principal funds. 27 (Source: P.A. 90-110, eff. 7-14-97; 90-655, eff. 7-30-98; 28 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99; 29 91-59, eff. 6-30-99; 91-173, eff. 1-1-00; 91-357, eff. 30 7-29-99; 91-704, eff. 7-1-00; 91-725, eff. 6-2-00; 91-794, 31 eff. 6-9-00; revised 6-28-00.) 32 Section 99. Effective date. This Act takes effect 33 January 1, 2002.
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