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Public Act 096-1024
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| SB3462 Enrolled | LRB096 18134 HLH 33509 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Motor Fuel Tax Law is amended by changing |
Section 8 as follows:
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(35 ILCS 505/8) (from Ch. 120, par. 424)
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Sec. 8. Except as provided in Section 8a, subdivision
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(h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and |
16 of Section 15, all money received by the Department under
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this Act, including payments made to the Department by
member |
jurisdictions participating in the International Fuel Tax |
Agreement,
shall be deposited in a special fund in the State |
treasury, to be known as the
"Motor Fuel Tax Fund", and shall |
be used as follows:
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(a) 2 1/2 cents per gallon of the tax collected on special |
fuel under
paragraph (b) of Section 2 and Section 13a of this |
Act shall be transferred
to the State Construction Account Fund |
in the State Treasury;
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(b) $420,000 shall be transferred each month to the State |
Boating Act
Fund to be used by the Department of Natural |
Resources for the purposes
specified in Article X of the Boat |
Registration and Safety Act;
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(c) $3,500,000 shall be transferred each month to the Grade |
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Crossing
Protection Fund to be used as follows: not less than |
$12,000,000 each fiscal
year shall be used for the construction |
or reconstruction of rail highway grade
separation structures; |
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in |
fiscal year 2010 and each fiscal
year
thereafter shall be |
transferred to the Transportation
Regulatory Fund and shall be |
accounted for as part of the rail carrier
portion of such funds |
and shall be used to pay the cost of administration
of the |
Illinois Commerce Commission's railroad safety program in |
connection
with its duties under subsection (3) of Section |
18c-7401 of the Illinois
Vehicle Code, with the remainder to be |
used by the Department of Transportation
upon order of the |
Illinois Commerce Commission, to pay that part of the
cost |
apportioned by such Commission to the State to cover the |
interest
of the public in the use of highways, roads, streets, |
or
pedestrian walkways in the
county highway system, township |
and district road system, or municipal
street system as defined |
in the Illinois Highway Code, as the same may
from time to time |
be amended, for separation of grades, for installation,
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construction or reconstruction of crossing protection or |
reconstruction,
alteration, relocation including construction |
or improvement of any
existing highway necessary for access to |
property or improvement of any
grade crossing and grade |
crossing surface including the necessary highway approaches |
thereto of any
railroad across the highway or public road, or |
for the installation,
construction, reconstruction, or |
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maintenance of a pedestrian walkway over or
under a railroad |
right-of-way, as provided for in and in
accordance with Section |
18c-7401 of the Illinois Vehicle Code.
The Commission may order |
up to $2,000,000 per year in Grade Crossing Protection Fund |
moneys for the improvement of grade crossing surfaces and up to |
$300,000 per year for the maintenance and renewal of 4-quadrant |
gate vehicle detection systems located at non-high speed rail |
grade crossings. The Commission shall not order more than |
$2,000,000 per year in Grade
Crossing Protection Fund moneys |
for pedestrian walkways.
In entering orders for projects for |
which payments from the Grade Crossing
Protection Fund will be |
made, the Commission shall account for expenditures
authorized |
by the orders on a cash rather than an accrual basis. For |
purposes
of this requirement an "accrual basis" assumes that |
the total cost of the
project is expended in the fiscal year in |
which the order is entered, while a
"cash basis" allocates the |
cost of the project among fiscal years as
expenditures are |
actually made. To meet the requirements of this subsection,
the |
Illinois Commerce Commission shall develop annual and 5-year |
project plans
of rail crossing capital improvements that will |
be paid for with moneys from
the Grade Crossing Protection |
Fund. The annual project plan shall identify
projects for the |
succeeding fiscal year and the 5-year project plan shall
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identify projects for the 5 directly succeeding fiscal years. |
The Commission
shall submit the annual and 5-year project plans |
for this Fund to the Governor,
the President of the Senate, the |
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Senate Minority Leader, the Speaker of the
House of |
Representatives, and the Minority Leader of the House of
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Representatives on
the first Wednesday in April of each year;
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(d) of the amount remaining after allocations provided for |
in
subsections (a), (b) and (c), a sufficient amount shall be |
reserved to
pay all of the following:
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(1) the costs of the Department of Revenue in |
administering this
Act;
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(2) the costs of the Department of Transportation in |
performing its
duties imposed by the Illinois Highway Code |
for supervising the use of motor
fuel tax funds apportioned |
to municipalities, counties and road districts;
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(3) refunds provided for in Section 13 of this Act and |
under the terms
of the International Fuel Tax Agreement |
referenced in Section 14a;
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(4) from October 1, 1985 until June 30, 1994, the |
administration of the
Vehicle Emissions Inspection Law, |
which amount shall be certified monthly by
the |
Environmental Protection Agency to the State Comptroller |
and shall promptly
be transferred by the State Comptroller |
and Treasurer from the Motor Fuel Tax
Fund to the Vehicle |
Inspection Fund, and for the period July 1, 1994 through
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June 30, 2000, one-twelfth of $25,000,000 each month, for |
the period July 1, 2000 through June 30, 2003,
one-twelfth |
of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, |
and $15,000,000 on January 1, 2004, and $15,000,000
on
each
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July
1 and October 1, or as soon thereafter as may be |
practical, during the period July 1, 2004 through June 30, |
2010,
for the administration of the Vehicle Emissions |
Inspection Law of
2005, to be transferred by the State |
Comptroller and Treasurer from the Motor
Fuel Tax Fund into |
the Vehicle Inspection Fund;
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(5) amounts ordered paid by the Court of Claims; and
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(6) payment of motor fuel use taxes due to member |
jurisdictions under
the terms of the International Fuel Tax |
Agreement. The Department shall
certify these amounts to |
the Comptroller by the 15th day of each month; the
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Comptroller shall cause orders to be drawn for such |
amounts, and the Treasurer
shall administer those amounts |
on or before the last day of each month;
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(e) after allocations for the purposes set forth in |
subsections
(a), (b), (c) and (d), the remaining amount shall |
be apportioned as follows:
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(1) Until January 1, 2000, 58.4%, and beginning January |
1, 2000, 45.6%
shall be deposited as follows:
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(A) 37% into the State Construction Account Fund, |
and
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(B) 63% into the Road Fund, $1,250,000 of which |
shall be reserved each
month for the Department of |
Transportation to be used in accordance with
the |
provisions of Sections 6-901 through 6-906 of the |
Illinois Highway Code;
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(2) Until January 1, 2000, 41.6%, and beginning January |
1, 2000, 54.4%
shall be transferred to the Department of |
Transportation to be
distributed as follows:
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(A) 49.10% to the municipalities of the State,
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(B) 16.74% to the counties of the State having |
1,000,000 or more inhabitants,
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(C) 18.27% to the counties of the State having less |
than 1,000,000 inhabitants,
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(D) 15.89% to the road districts of the State.
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As soon as may be after the first day of each month the |
Department of
Transportation shall allot to each municipality |
its share of the amount
apportioned to the several |
municipalities which shall be in proportion
to the population |
of such municipalities as determined by the last
preceding |
municipal census if conducted by the Federal Government or
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Federal census. If territory is annexed to any municipality |
subsequent
to the time of the last preceding census the |
corporate authorities of
such municipality may cause a census |
to be taken of such annexed
territory and the population so |
ascertained for such territory shall be
added to the population |
of the municipality as determined by the last
preceding census |
for the purpose of determining the allotment for that
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municipality. If the population of any municipality was not |
determined
by the last Federal census preceding any |
apportionment, the
apportionment to such municipality shall be |
in accordance with any
census taken by such municipality. Any |
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municipal census used in
accordance with this Section shall be |
certified to the Department of
Transportation by the clerk of |
such municipality, and the accuracy
thereof shall be subject to |
approval of the Department which may make
such corrections as |
it ascertains to be necessary.
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As soon as may be after the first day of each month the |
Department of
Transportation shall allot to each county its |
share of the amount
apportioned to the several counties of the |
State as herein provided.
Each allotment to the several |
counties having less than 1,000,000
inhabitants shall be in |
proportion to the amount of motor vehicle
license fees received |
from the residents of such counties, respectively,
during the |
preceding calendar year. The Secretary of State shall, on or
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before April 15 of each year, transmit to the Department of
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Transportation a full and complete report showing the amount of |
motor
vehicle license fees received from the residents of each |
county,
respectively, during the preceding calendar year. The |
Department of
Transportation shall, each month, use for |
allotment purposes the last
such report received from the |
Secretary of State.
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As soon as may be after the first day of each month, the |
Department
of Transportation shall allot to the several |
counties their share of the
amount apportioned for the use of |
road districts. The allotment shall
be apportioned among the |
several counties in the State in the proportion
which the total |
mileage of township or district roads in the respective
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counties bears to the total mileage of all township and |
district roads
in the State. Funds allotted to the respective |
counties for the use of
road districts therein shall be |
allocated to the several road districts
in the county in the |
proportion which the total mileage of such township
or district |
roads in the respective road districts bears to the total
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mileage of all such township or district roads in the county. |
After
July 1 of any year prior to 2011, no allocation shall be |
made for any road district
unless it levied a tax for road and |
bridge purposes in an amount which
will require the extension |
of such tax against the taxable property in
any such road |
district at a rate of not less than either .08% of the value
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thereof, based upon the assessment for the year immediately |
prior to the year
in which such tax was levied and as equalized |
by the Department of Revenue
or, in DuPage County, an amount |
equal to or greater than $12,000 per mile of
road under the |
jurisdiction of the road district, whichever is less. Beginning |
July 1, 2011 and each July 1 thereafter, an allocation shall be |
made for any road district
if it levied a tax for road and |
bridge purposes. In counties other than DuPage County, if the |
amount of the tax levy requires the extension of the tax |
against the taxable property in
the road district at a rate |
that is less than 0.08% of the value
thereof, based upon the |
assessment for the year immediately prior to the year
in which |
the tax was levied and as equalized by the Department of |
Revenue, then the amount of the allocation for that road |
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district shall be a percentage of the maximum allocation equal |
to the percentage obtained by dividing the rate extended by the |
district by 0.08%. In DuPage County, if the amount of the tax |
levy requires the extension of the tax against the taxable |
property in
the road district at a rate that is less than the |
lesser of (i) 0.08% of the value
of the taxable property in the |
road district, based upon the assessment for the year |
immediately prior to the year
in which such tax was levied and |
as equalized by the Department of Revenue,
or (ii) a rate that |
will yield an amount equal to $12,000 per mile of
road under |
the jurisdiction of the road district, then the amount of the |
allocation for the road district shall be a percentage of the |
maximum allocation equal to the percentage obtained by dividing |
the rate extended by the district by the lesser of (i) 0.08% or |
(ii) the rate that will yield an amount equal to $12,000 per |
mile of
road under the jurisdiction of the road district. |
Prior to 2011, if If any
road district has levied a special |
tax for road purposes
pursuant to Sections 6-601, 6-602 and |
6-603 of the Illinois Highway Code, and
such tax was levied in |
an amount which would require extension at a
rate of not less |
than .08% of the value of the taxable property thereof,
as |
equalized or assessed by the Department of Revenue,
or, in |
DuPage County, an amount equal to or greater than $12,000 per |
mile of
road under the jurisdiction of the road district, |
whichever is less,
such levy shall, however, be deemed a proper |
compliance with this
Section and shall qualify such road |
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district for an allotment under this
Section. Beginning in 2011 |
and thereafter, if any
road district has levied a special tax |
for road purposes
under Sections 6-601, 6-602, and 6-603 of the |
Illinois Highway Code, and
the tax was levied in an amount that |
would require extension at a
rate of not less than 0.08% of the |
value of the taxable property of that road district,
as |
equalized or assessed by the Department of Revenue or, in |
DuPage County, an amount equal to or greater than $12,000 per |
mile of road under the jurisdiction of the road district, |
whichever is less, that levy shall be deemed a proper |
compliance with this
Section and shall qualify such road |
district for a full, rather than proportionate, allotment under |
this
Section. If the levy for the special tax is less than |
0.08% of the value of the taxable property, or, in DuPage |
County if the levy for the special tax is less than the lesser |
of (i) 0.08% or (ii) $12,000 per mile of road under the |
jurisdiction of the road district, and if the levy for the |
special tax is more than any other levy for road and bridge |
purposes, then the levy for the special tax qualifies the road |
district for a proportionate, rather than full, allotment under |
this Section. If the levy for the special tax is equal to or |
less than any other levy for road and bridge purposes, then any |
allotment under this Section shall be determined by the other |
levy for road and bridge purposes. |
Prior to 2011, if If a township has transferred to the road |
and bridge fund
money which, when added to the amount of any |
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tax levy of the road
district would be the equivalent of a tax |
levy requiring extension at a
rate of at least .08%, or, in |
DuPage County, an amount equal to or greater
than $12,000 per |
mile of road under the jurisdiction of the road district,
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whichever is less, such transfer, together with any such tax |
levy,
shall be deemed a proper compliance with this Section and |
shall qualify
the road district for an allotment under this |
Section.
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In counties in which a property tax extension limitation is |
imposed
under the Property Tax Extension Limitation Law, road |
districts may retain
their entitlement to a motor fuel tax |
allotment or, beginning in 2011, their entitlement to a full |
allotment if, at the time the property
tax
extension limitation |
was imposed, the road district was levying a road and
bridge |
tax at a rate sufficient to entitle it to a motor fuel tax |
allotment
and continues to levy the maximum allowable amount |
after the imposition of the
property tax extension limitation. |
Any road district may in all circumstances
retain its |
entitlement to a motor fuel tax allotment or, beginning in |
2011, its entitlement to a full allotment if it levied a road |
and
bridge tax in an amount that will require the extension of |
the tax against the
taxable property in the road district at a |
rate of not less than 0.08% of the
assessed value of the |
property, based upon the assessment for the year
immediately |
preceding the year in which the tax was levied and as equalized |
by
the Department of Revenue or, in DuPage County, an amount |
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equal to or greater
than $12,000 per mile of road under the |
jurisdiction of the road district,
whichever is less.
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As used in this Section the term "road district" means any |
road
district, including a county unit road district, provided |
for by the
Illinois Highway Code; and the term "township or |
district road"
means any road in the township and district road |
system as defined in the
Illinois Highway Code. For the |
purposes of this Section, "road
district" also includes park |
districts, forest preserve districts and
conservation |
districts organized under Illinois law and "township or
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district road" also includes such roads as are maintained by |
park
districts, forest preserve districts and conservation |
districts. The
Department of Transportation shall determine |
the mileage of all township
and district roads for the purposes |
of making allotments and allocations of
motor fuel tax funds |
for use in road districts.
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Payment of motor fuel tax moneys to municipalities and |
counties shall
be made as soon as possible after the allotment |
is made. The treasurer
of the municipality or county may invest |
these funds until their use is
required and the interest earned |
by these investments shall be limited
to the same uses as the |
principal funds.
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(Source: P.A. 95-744, eff. 7-18-08; 96-34, eff. 7-13-09; 96-45, |
eff. 7-15-09; revised 11-3-09.)
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Section 99. Effective date. This Act takes effect upon |
becoming law. |