95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB2186

 

Introduced 2/14/2008, by Sen. John J. Cullerton

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/8   from Ch. 120, par. 424
30 ILCS 105/5.708 new

    Amends the Motor Fuel Tax Law and the State Finance Act. Requires that any unobligated tax proceeds remaining in the Grade Crossing Protection Fund at the end of each fiscal year must be transferred to the Roadway-Railroad Grade Crossing Surface Repair and Reconstruction Fund, which is created as a special fund in the State Treasury, to be used for the repair or reconstruction of existing local public roadway-railroad grade crossing surfaces. Sets forth requirements for the allocations of those costs.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
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

 

 

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1 Crossing Protection Fund to be used as follows: not less than
2 $6,000,000 each fiscal year shall be used for the construction
3 or reconstruction of rail highway grade separation structures;
4 $2,250,000 in fiscal year 2004 and each fiscal year thereafter
5 shall be transferred to the Transportation Regulatory Fund and
6 shall be accounted for as part of the rail carrier portion of
7 such funds and shall be used to pay the cost of administration
8 of the Illinois Commerce Commission's railroad safety program
9 in connection with its duties under subsection (3) of Section
10 18c-7401 of the Illinois Vehicle Code, with the remainder to be
11 used by the Department of Transportation upon order of the
12 Illinois Commerce Commission, to pay that part of the cost
13 apportioned by such Commission to the State to cover the
14 interest of the public in the use of highways, roads, streets,
15 or pedestrian walkways in the county highway system, township
16 and district road system, or municipal street system as defined
17 in the Illinois Highway Code, as the same may from time to time
18 be amended, for separation of grades, for installation,
19 construction or reconstruction of crossing protection or
20 reconstruction, alteration, relocation including construction
21 or improvement of any existing highway necessary for access to
22 property or improvement of any grade crossing including the
23 necessary highway approaches thereto of any railroad across the
24 highway or public road, or for the installation, construction,
25 reconstruction, or maintenance of a pedestrian walkway over or
26 under a railroad right-of-way, as provided for in and in

 

 

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1 accordance with Section 18c-7401 of the Illinois Vehicle Code.
2 In addition to the specific allocation of funds from the Grade
3 Crossing Protection Fund to the construction or reconstruction
4 of grade separation structures and the allocation of funds to
5 the Transportation Regulatory Fund as set forth in this
6 subsection, any unobligated funds remaining in the Grade
7 Crossing Protection Fund at the end of each fiscal year shall
8 be transferred to the Roadway-Railroad Grade Crossing Surface
9 Repair and Reconstruction Fund, which is created as a special
10 fund in the State treasury, to be used for the repair or
11 reconstruction of existing local public roadway-railroad grade
12 crossing surfaces, including the roadway approaches to the
13 grade crossings. The Fund shall be used by the Department of
14 Transportation, upon order of the Illinois Commerce
15 Commission, to pay 60% of the costs of the repair or
16 reconstruction of the grade crossing surface, the rail carrier
17 shall pay 40% of those costs, and the local public roadway
18 authority is responsible for all traffic control and the
19 roadway approach work leading to the grade crossing. This Fund
20 may be used on projects in conjunction with funds remaining in
21 the Grade Crossing Protection Fund. The Commission shall use
22 its best efforts to allocate grade crossing surface repair or
23 reconstruction projects throughout the State. The Commission
24 shall not order more than $2,000,000 per year in Grade Crossing
25 Protection Fund moneys for pedestrian walkways. In entering
26 orders for projects for which payments from the Grade Crossing

 

 

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1 Protection Fund will be made, the Commission shall account for
2 expenditures authorized by the orders on a cash rather than an
3 accrual basis. For purposes of this requirement an "accrual
4 basis" assumes that the total cost of the project is expended
5 in the fiscal year in which the order is entered, while a "cash
6 basis" allocates the cost of the project among fiscal years as
7 expenditures are actually made. To meet the requirements of
8 this subsection, the Illinois Commerce Commission shall
9 develop annual and 5-year project plans of rail crossing
10 capital improvements that will be paid for with moneys from the
11 Grade Crossing Protection Fund. The annual project plan shall
12 identify projects for the succeeding fiscal year and the 5-year
13 project plan shall identify projects for the 5 directly
14 succeeding fiscal years. The Commission shall submit the annual
15 and 5-year project plans for this Fund to the Governor, the
16 President of the Senate, the Senate Minority Leader, the
17 Speaker of the House of Representatives, and the Minority
18 Leader of the House of Representatives on the first Wednesday
19 in April of each year;
20     (d) of the amount remaining after allocations provided for
21 in subsections (a), (b) and (c), a sufficient amount shall be
22 reserved to pay all of the following:
23         (1) the costs of the Department of Revenue in
24     administering this Act;
25         (2) the costs of the Department of Transportation in
26     performing its duties imposed by the Illinois Highway Code

 

 

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1     for supervising the use of motor fuel tax funds apportioned
2     to municipalities, counties and road districts;
3         (3) refunds provided for in Section 13 of this Act and
4     under the terms of the International Fuel Tax Agreement
5     referenced in Section 14a;
6         (4) from October 1, 1985 until June 30, 1994, the
7     administration of the Vehicle Emissions Inspection Law,
8     which amount shall be certified monthly by the
9     Environmental Protection Agency to the State Comptroller
10     and shall promptly be transferred by the State Comptroller
11     and Treasurer from the Motor Fuel Tax Fund to the Vehicle
12     Inspection Fund, and for the period July 1, 1994 through
13     June 30, 2000, one-twelfth of $25,000,000 each month, for
14     the period July 1, 2000 through June 30, 2003, one-twelfth
15     of $30,000,000 each month, and $15,000,000 on July 1, 2003,
16     and $15,000,000 on January 1, 2004, and $15,000,000 on each
17     July 1 and October 1, or as soon thereafter as may be
18     practical, during the period July 1, 2004 through June 30,
19     2008, for the administration of the Vehicle Emissions
20     Inspection Law of 1995, to be transferred by the State
21     Comptroller and Treasurer from the Motor Fuel Tax Fund into
22     the Vehicle Inspection Fund;
23         (5) amounts ordered paid by the Court of Claims; and
24         (6) payment of motor fuel use taxes due to member
25     jurisdictions under the terms of the International Fuel Tax
26     Agreement. The Department shall certify these amounts to

 

 

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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

 

 

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1 Department of Transportation shall allot to each municipality
2 its share of the amount apportioned to the several
3 municipalities which shall be in proportion to the population
4 of such municipalities as determined by the last preceding
5 municipal census if conducted by the Federal Government or
6 Federal census. If territory is annexed to any municipality
7 subsequent to the time of the last preceding census the
8 corporate authorities of such municipality may cause a census
9 to be taken of such annexed territory and the population so
10 ascertained for such territory shall be added to the population
11 of the municipality as determined by the last preceding census
12 for the purpose of determining the allotment for that
13 municipality. If the population of any municipality was not
14 determined by the last Federal census preceding any
15 apportionment, the apportionment to such municipality shall be
16 in accordance with any census taken by such municipality. Any
17 municipal census used in accordance with this Section shall be
18 certified to the Department of Transportation by the clerk of
19 such municipality, and the accuracy thereof shall be subject to
20 approval of the Department which may make such corrections as
21 it ascertains to be necessary.
22     As soon as may be after the first day of each month the
23 Department of Transportation shall allot to each county its
24 share of the amount apportioned to the several counties of the
25 State as herein provided. Each allotment to the several
26 counties having less than 1,000,000 inhabitants shall be in

 

 

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1 proportion to the amount of motor vehicle license fees received
2 from the residents of such counties, respectively, during the
3 preceding calendar year. The Secretary of State shall, on or
4 before April 15 of each year, transmit to the Department of
5 Transportation a full and complete report showing the amount of
6 motor vehicle license fees received from the residents of each
7 county, respectively, during the preceding calendar year. The
8 Department of Transportation shall, each month, use for
9 allotment purposes the last such report received from the
10 Secretary of State.
11     As soon as may be after the first day of each month, the
12 Department of Transportation shall allot to the several
13 counties their share of the amount apportioned for the use of
14 road districts. The allotment shall be apportioned among the
15 several counties in the State in the proportion which the total
16 mileage of township or district roads in the respective
17 counties bears to the total mileage of all township and
18 district roads in the State. Funds allotted to the respective
19 counties for the use of road districts therein shall be
20 allocated to the several road districts in the county in the
21 proportion which the total mileage of such township or district
22 roads in the respective road districts bears to the total
23 mileage of all such township or district roads in the county.
24 After July 1 of any year, no allocation shall be made for any
25 road district unless it levied a tax for road and bridge
26 purposes in an amount which will require the extension of such

 

 

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1 tax against the taxable property in any such road district at a
2 rate of not less than either .08% of the value thereof, based
3 upon the assessment for the year immediately prior to the year
4 in which such tax was levied and as equalized by the Department
5 of Revenue or, in DuPage County, an amount equal to or greater
6 than $12,000 per mile of road under the jurisdiction of the
7 road district, whichever is less. If any road district has
8 levied a special tax for road purposes pursuant to Sections
9 6-601, 6-602 and 6-603 of the Illinois Highway Code, and such
10 tax was levied in an amount which would require extension at a
11 rate of not less than .08% of the value of the taxable property
12 thereof, as equalized or assessed by the Department of Revenue,
13 or, in DuPage County, an amount equal to or greater than
14 $12,000 per mile of road under the jurisdiction of the road
15 district, whichever is less, such levy shall, however, be
16 deemed a proper compliance with this Section and shall qualify
17 such road district for an allotment under this Section. If a
18 township has transferred to the road and bridge fund money
19 which, when added to the amount of any tax levy of the road
20 district would be the equivalent of a tax levy requiring
21 extension at a rate of at least .08%, or, in DuPage County, an
22 amount equal to or greater than $12,000 per mile of road under
23 the jurisdiction of the road district, whichever is less, such
24 transfer, together with any such tax levy, shall be deemed a
25 proper compliance with this Section and shall qualify the road
26 district for an allotment under this Section.

 

 

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1     In counties in which a property tax extension limitation is
2 imposed under the Property Tax Extension Limitation Law, road
3 districts may retain their entitlement to a motor fuel tax
4 allotment if, at the time the property tax extension limitation
5 was imposed, the road district was levying a road and bridge
6 tax at a rate sufficient to entitle it to a motor fuel tax
7 allotment and continues to levy the maximum allowable amount
8 after the imposition of the property tax extension limitation.
9 Any road district may in all circumstances retain its
10 entitlement to a motor fuel tax allotment if it levied a road
11 and bridge tax in an amount that will require the extension of
12 the tax against the taxable property in the road district at a
13 rate of not less than 0.08% of the assessed value of the
14 property, based upon the assessment for the year immediately
15 preceding the year in which the tax was levied and as equalized
16 by the Department of Revenue or, in DuPage County, an amount
17 equal to or greater than $12,000 per mile of road under the
18 jurisdiction of the road district, whichever is less.
19     As used in this Section the term "road district" means any
20 road district, including a county unit road district, provided
21 for by the Illinois Highway Code; and the term "township or
22 district road" means any road in the township and district road
23 system as defined in the Illinois Highway Code. For the
24 purposes of this Section, "road district" also includes park
25 districts, forest preserve districts and conservation
26 districts organized under Illinois law and "township or

 

 

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1 district road" also includes such roads as are maintained by
2 park districts, forest preserve districts and conservation
3 districts. The Department of Transportation shall determine
4 the mileage of all township and district roads for the purposes
5 of making allotments and allocations of motor fuel tax funds
6 for use in road districts.
7     Payment of motor fuel tax moneys to municipalities and
8 counties shall be made as soon as possible after the allotment
9 is made. The treasurer of the municipality or county may invest
10 these funds until their use is required and the interest earned
11 by these investments shall be limited to the same uses as the
12 principal funds.
13 (Source: P.A. 93-32, eff. 6-20-03; 93-839, eff. 7-30-04;
14 94-839, eff. 6-6-06.)
 
15     Section 10. The State Finance Act is amended by adding
16 Section 5.708 as follows:
 
17     (30 ILCS 105/5.708 new)
18     Sec. 5.708. The Roadway-Railroad Grade Crossing Surface
19 Repair and Reconstruction Fund.