|
|||||||||||||||||||||||||
|
|||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
1 | AN ACT concerning taxes.
| ||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||
4 | Section 5. The Motor Fuel Tax Law is amended by changing
| ||||||||||||||||||||||||
5 | Section 8 as follows:
| ||||||||||||||||||||||||
6 | (35 ILCS 505/8) (from Ch. 120, par. 424)
| ||||||||||||||||||||||||
7 | Sec. 8. Except as provided in Section 8a, subdivision
| ||||||||||||||||||||||||
8 | (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | ||||||||||||||||||||||||
9 | 16 of Section 15, all money received by the Department under
| ||||||||||||||||||||||||
10 | this Act, including payments made to the Department by
member | ||||||||||||||||||||||||
11 | jurisdictions participating in the International Fuel Tax | ||||||||||||||||||||||||
12 | Agreement,
shall be deposited in a special fund in the State | ||||||||||||||||||||||||
13 | treasury, to be known as the
"Motor Fuel Tax Fund", and shall | ||||||||||||||||||||||||
14 | be used as follows:
| ||||||||||||||||||||||||
15 | (a) 2 1/2 cents per gallon of the tax collected on special | ||||||||||||||||||||||||
16 | fuel under
paragraph (b) of Section 2 and Section 13a of this | ||||||||||||||||||||||||
17 | Act shall be transferred
to the State Construction Account Fund | ||||||||||||||||||||||||
18 | in the State Treasury;
| ||||||||||||||||||||||||
19 | (b) $420,000 shall be transferred each month to the State | ||||||||||||||||||||||||
20 | Boating Act
Fund to be used by the Department of Natural | ||||||||||||||||||||||||
21 | Resources for the purposes
specified in Article X of the Boat | ||||||||||||||||||||||||
22 | Registration and Safety Act;
| ||||||||||||||||||||||||
23 | (c) $2,250,000 shall be transferred each month to the Grade | ||||||||||||||||||||||||
24 | Crossing
Protection Fund to be used as follows: not less than | ||||||||||||||||||||||||
25 | $6,000,000 each fiscal
year shall be used for the construction | ||||||||||||||||||||||||
26 | or reconstruction of rail highway grade
separation structures; | ||||||||||||||||||||||||
27 | $2,250,000 in fiscal year 2004 and each fiscal
year
thereafter | ||||||||||||||||||||||||
28 | shall be transferred to the Transportation
Regulatory Fund and | ||||||||||||||||||||||||
29 | shall be accounted for as part of the rail carrier
portion of | ||||||||||||||||||||||||
30 | such funds and shall be used to pay the cost of administration
| ||||||||||||||||||||||||
31 | of the Illinois Commerce Commission's railroad safety program | ||||||||||||||||||||||||
32 | in connection
with its duties under subsection (3) of Section |
| |||||||
| |||||||
1 | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | ||||||
2 | 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 public in the use of highways, roads, streets, | ||||||
6 | or
pedestrian walkways in the
county highway system, township | ||||||
7 | and district road system, or municipal
street system as defined | ||||||
8 | in 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 to | ||||||
13 | property or improvement of any
grade crossing including the | ||||||
14 | necessary highway approaches thereto of any
railroad across the | ||||||
15 | highway or public road, or for the installation,
construction, | ||||||
16 | reconstruction, or maintenance of a pedestrian walkway over or
| ||||||
17 | under a railroad right-of-way, as provided for in and in
| ||||||
18 | accordance with Section 18c-7401 of the Illinois Vehicle Code.
| ||||||
19 | The Commission shall not order more than $2,000,000 per year in | ||||||
20 | Grade
Crossing Protection Fund moneys for pedestrian walkways.
| ||||||
21 | In entering orders for projects for which payments from the | ||||||
22 | Grade Crossing
Protection Fund will be made, the Commission | ||||||
23 | shall account for expenditures
authorized by the orders on a | ||||||
24 | cash rather than an accrual basis. For purposes
of this | ||||||
25 | requirement an "accrual basis" assumes that the total cost of | ||||||
26 | the
project is expended in the fiscal year in which the order | ||||||
27 | is entered, while a
"cash basis" allocates the cost of the | ||||||
28 | project among fiscal years as
expenditures are actually made. | ||||||
29 | To meet the requirements of this subsection,
the Illinois | ||||||
30 | Commerce Commission shall develop annual and 5-year project | ||||||
31 | plans
of rail crossing capital improvements that will be paid | ||||||
32 | for with moneys from
the Grade Crossing Protection Fund. The | ||||||
33 | annual project plan shall identify
projects for the succeeding | ||||||
34 | fiscal year and the 5-year project plan shall
identify projects | ||||||
35 | for the 5 directly succeeding fiscal years. The Commission
| ||||||
36 | shall submit the annual and 5-year project plans for this Fund |
| |||||||
| |||||||
1 | to the Governor,
the President of the Senate, the Senate | ||||||
2 | Minority Leader, the Speaker of the
House of Representatives, | ||||||
3 | and the Minority Leader of the House of
Representatives on
the | ||||||
4 | first Wednesday in April of each year;
| ||||||
5 | (d) of the amount remaining after allocations provided for | ||||||
6 | in
subsections (a), (b) and (c), a sufficient amount shall be | ||||||
7 | reserved to
pay all of the following:
| ||||||
8 | (1) the costs of the Department of Revenue in | ||||||
9 | administering this
Act;
| ||||||
10 | (2) the costs of the Department of Transportation in | ||||||
11 | performing its
duties imposed by the Illinois Highway Code | ||||||
12 | for supervising the use of motor
fuel tax funds apportioned | ||||||
13 | to municipalities, counties and road districts;
| ||||||
14 | (3) refunds provided for in Section 13 of this Act and | ||||||
15 | under the terms
of the International Fuel Tax Agreement | ||||||
16 | referenced in Section 14a;
| ||||||
17 | (4) from October 1, 1985 until June 30, 1994, the | ||||||
18 | administration of the
Vehicle Emissions Inspection Law, | ||||||
19 | which amount shall be certified monthly by
the | ||||||
20 | Environmental Protection Agency to the State Comptroller | ||||||
21 | and shall promptly
be transferred by the State Comptroller | ||||||
22 | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||||||
23 | Inspection Fund, and for the period July 1, 1994 through
| ||||||
24 | June 30, 2000, one-twelfth of $25,000,000 each month, for | ||||||
25 | the period July 1, 2000 through June 30, 2003,
one-twelfth | ||||||
26 | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | ||||||
27 | and $15,000,000 on January 1 and $15,000,000
on
July
1 of | ||||||
28 | each calendar year for the period January 1, 2004 through | ||||||
29 | June 30, 2006,
for the administration of the Vehicle | ||||||
30 | Emissions Inspection Law of
1995, to be transferred by the | ||||||
31 | State Comptroller and Treasurer from the Motor
Fuel Tax | ||||||
32 | Fund into the Vehicle Inspection Fund;
| ||||||
33 | (5) amounts ordered paid by the Court of Claims; and
| ||||||
34 | (6) payment of motor fuel use taxes due to member | ||||||
35 | jurisdictions under
the terms of the International Fuel Tax | ||||||
36 | Agreement. The Department shall
certify these amounts to |
| |||||||
| |||||||
1 | the Comptroller by the 15th day of each month; the
| ||||||
2 | Comptroller shall cause orders to be drawn for such | ||||||
3 | amounts, and the Treasurer
shall administer those amounts | ||||||
4 | on or before the last day of each month;
| ||||||
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) Until January 1, 2000, 58.4%, and beginning January | ||||||
9 | 1, 2000, 45.6%
shall be deposited as follows:
| ||||||
10 | (A) 37% into the State Construction Account Fund, | ||||||
11 | and
| ||||||
12 | (B) 63% into the Road Fund, $1,250,000 of which | ||||||
13 | shall be reserved each
month for the Department of | ||||||
14 | Transportation to be used in accordance with
the | ||||||
15 | provisions of Sections 6-901 through 6-906 of the | ||||||
16 | Illinois Highway Code;
| ||||||
17 | (2) Until January 1, 2000, 41.6%, and beginning January | ||||||
18 | 1, 2000, 54.4%
shall be transferred to the Department of | ||||||
19 | Transportation to be
distributed as follows:
| ||||||
20 | (A) 49.10% to the municipalities of the State,
| ||||||
21 | (B) 16.74% to the counties of the State having | ||||||
22 | 1,000,000 or more inhabitants,
| ||||||
23 | (C) 18.27% to the counties of the State having less | ||||||
24 | than 1,000,000 inhabitants,
| ||||||
25 | (D) 15.89% to the road districts of the State.
| ||||||
26 | As soon as may be after the first day of each month the | ||||||
27 | Department of
Transportation shall allot to each municipality | ||||||
28 | its share of the amount
apportioned to the several | ||||||
29 | municipalities which shall be in proportion
to the population | ||||||
30 | of such municipalities as determined by the last
preceding | ||||||
31 | municipal census if conducted by the Federal Government or
| ||||||
32 | Federal census. If territory is annexed to any municipality | ||||||
33 | subsequent
to the time of the last preceding census the | ||||||
34 | corporate authorities of
such municipality may cause a census | ||||||
35 | to be taken of such annexed
territory and the population so | ||||||
36 | ascertained for such territory shall be
added to the population |
| |||||||
| |||||||
1 | of the municipality as determined by the last
preceding census | ||||||
2 | for the purpose of determining the allotment for that
| ||||||
3 | municipality. If the population of any municipality was not | ||||||
4 | determined
by the last Federal census preceding any | ||||||
5 | apportionment, the
apportionment to such municipality shall be | ||||||
6 | in accordance with any
census taken by such municipality. Any | ||||||
7 | municipal census used in
accordance with this Section shall be | ||||||
8 | certified to the Department of
Transportation by the clerk of | ||||||
9 | such municipality, and the accuracy
thereof shall be subject to | ||||||
10 | approval of the Department which may make
such corrections as | ||||||
11 | 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 the | ||||||
15 | 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 received | ||||||
18 | from the residents of such counties, respectively,
during the | ||||||
19 | preceding calendar year. The Secretary of State shall, on or
| ||||||
20 | before April 15 of each year, transmit to the Department of
| ||||||
21 | Transportation a full and complete report showing the amount of | ||||||
22 | motor
vehicle license fees received from the residents of each | ||||||
23 | county,
respectively, during the preceding calendar year. The | ||||||
24 | Department of
Transportation shall, each month, use for | ||||||
25 | allotment purposes the last
such report received from the | ||||||
26 | 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 total | ||||||
32 | 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 | ||||||
35 | counties for the use of
road districts therein shall be | ||||||
36 | allocated to the several road districts
in the county in the |
| |||||||
| |||||||
1 | proportion which the total mileage of such township
or district | ||||||
2 | roads in the respective road districts bears to the total
| ||||||
3 | mileage of all such township or district roads in the county. | ||||||
4 | Except as
otherwise provided in this Section, after
July 1 of | ||||||
5 | any year, no allocation shall be made for any road district
| ||||||
6 | unless it levied a tax for road and bridge purposes in an | ||||||
7 | amount which
will require the extension of such tax against the | ||||||
8 | taxable property in
any such road district at a rate of not | ||||||
9 | less than either .08% of the value
thereof, based upon the | ||||||
10 | assessment for the year immediately prior to the year
in which | ||||||
11 | such tax was levied and as equalized by the Department of | ||||||
12 | Revenue
or, in DuPage County, an amount equal to or greater | ||||||
13 | than $12,000 per mile of
road under the jurisdiction of the | ||||||
14 | road district, whichever is less. If any
road district has | ||||||
15 | levied a special tax for road purposes
pursuant to Sections | ||||||
16 | 6-601, 6-602 and 6-603 of the Illinois Highway Code, and
such | ||||||
17 | tax was levied in an amount which would require extension at a
| ||||||
18 | rate of not less than .08% of the value of the taxable property | ||||||
19 | thereof,
as equalized or assessed by the Department of Revenue,
| ||||||
20 | or, in DuPage County, an amount equal to or greater than | ||||||
21 | $12,000 per mile of
road under the jurisdiction of the road | ||||||
22 | district, whichever is less,
such levy shall, however, be | ||||||
23 | deemed a proper compliance with this
Section and shall qualify | ||||||
24 | such road district for an allotment under this
Section. If a | ||||||
25 | township has transferred to the road and bridge fund
money | ||||||
26 | which, when added to the amount of any tax levy of the road
| ||||||
27 | district would be the equivalent of a tax levy requiring | ||||||
28 | extension at a
rate of at least .08%, or, in DuPage County, an | ||||||
29 | amount equal to or greater
than $12,000 per mile of road under | ||||||
30 | the jurisdiction of the road district,
whichever is less, such | ||||||
31 | transfer, together with any such tax levy,
shall be deemed a | ||||||
32 | proper compliance with this Section and shall qualify
the road | ||||||
33 | district for an allotment under this Section.
Beginning on July | ||||||
34 | 1, 2004, road districts in Winnebago County shall receive
| ||||||
35 | allotments
under this paragraph regardless of whether the road | ||||||
36 | district levies a tax for
road and
bridge purposes in an amount |
| |||||||
| |||||||
1 | that will require the extension of the tax for
road and bridge
| ||||||
2 | purposes against the taxable property in the road district at a | ||||||
3 | rate of not
less than 0.08%
of the value the taxable property | ||||||
4 | thereof, based upon the assessment for the
year
immediately | ||||||
5 | prior to the year in which the tax was levied and as equalized | ||||||
6 | by
the
Department of Revenue.
| ||||||
7 | In counties in which a property tax extension limitation is | ||||||
8 | imposed
under the Property Tax Extension Limitation Law, road | ||||||
9 | districts may retain
their entitlement to a motor fuel tax | ||||||
10 | allotment if, at the time the property
tax
extension limitation | ||||||
11 | was imposed, the road district was levying a road and
bridge | ||||||
12 | tax at a rate sufficient to entitle it to a motor fuel tax | ||||||
13 | allotment
and continues to levy the maximum allowable amount | ||||||
14 | after the imposition of the
property tax extension limitation. | ||||||
15 | Any road district may in all circumstances
retain its | ||||||
16 | entitlement to a motor fuel tax allotment if it levied a road | ||||||
17 | and
bridge tax in an amount that will require the extension of | ||||||
18 | the tax against the
taxable property in the road district at a | ||||||
19 | rate of not less than 0.08% of the
assessed value of the | ||||||
20 | property, based upon the assessment for the year
immediately | ||||||
21 | preceding the year in which the tax was levied and as equalized | ||||||
22 | by
the Department of Revenue or, in DuPage County, an amount | ||||||
23 | equal to or greater
than $12,000 per mile of road under the | ||||||
24 | jurisdiction of the road district,
whichever is less.
| ||||||
25 | As used in this Section the term "road district" means any | ||||||
26 | road
district, including a county unit road district, provided | ||||||
27 | for by the
Illinois Highway Code; and the term "township or | ||||||
28 | district road"
means any road in the township and district road | ||||||
29 | system as defined in the
Illinois Highway Code. For the | ||||||
30 | purposes of this Section, "road
district" also includes park | ||||||
31 | districts, forest preserve districts and
conservation | ||||||
32 | districts organized under Illinois law and "township or
| ||||||
33 | district road" also includes such roads as are maintained by | ||||||
34 | park
districts, forest preserve districts and conservation | ||||||
35 | districts. The
Department of Transportation shall determine | ||||||
36 | the mileage of all township
and district roads for the purposes |
| |||||||
| |||||||
1 | of making allotments and allocations of
motor fuel tax funds | ||||||
2 | for use in road districts.
| ||||||
3 | Payment of motor fuel tax moneys to municipalities and | ||||||
4 | counties shall
be made as soon as possible after the allotment | ||||||
5 | is made. The treasurer
of the municipality or county may invest | ||||||
6 | these funds until their use is
required and the interest earned | ||||||
7 | by these investments shall be limited
to the same uses as the | ||||||
8 | principal funds.
| ||||||
9 | (Source: P.A. 92-16, eff. 6-28-01; 92-30, eff. 7-1-01; 93-32, | ||||||
10 | eff.
6-20-03.)
| ||||||
11 | Section 99. Effective date. This Act takes effect July 1, | ||||||
12 | 2004. |