96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3284

 

Introduced 2/9/2010, by Sen. Dale E. Risinger

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/1   from Ch. 120, par. 417
35 ILCS 505/1.30 new
35 ILCS 505/8   from Ch. 120, par. 424

    Amends the Motor Fuel Tax Law. Includes "cemeteries" within the definition of "road districts" for the purposes of allotments and distributions. Defines a "cemetery" as any publicly-owned land in this State dedicated to and used, or intended to be used, for the interment of human remains and that contains more than 5 miles of roadway.


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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 Sections 1 and 8 and by adding Section 1.30 as follows:
 
6     (35 ILCS 505/1)  (from Ch. 120, par. 417)
7     Sec. 1. For the purposes of this Act the terms set out in
8 the following Sections preceding Section 2 1.1 through 1.21
9 have the meanings ascribed to them in those Sections.
10 (Source: P.A. 86-16; 86-1028.)
 
11     (35 ILCS 505/1.30 new)
12     Sec. 1.30. Cemetery. "Cemetery" means any publicly-owned
13 land in this State dedicated to and used, or intended to be
14 used, for the interment of human remains and that contains more
15 than 5 miles of roadway.
 
16     (35 ILCS 505/8)  (from Ch. 120, par. 424)
17     Sec. 8. Except as provided in Section 8a, subdivision
18 (h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
19 16 of Section 15, all money received by the Department under
20 this Act, including payments made to the Department by member
21 jurisdictions participating in the International Fuel Tax

 

 

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1 Agreement, shall be deposited in a special fund in the State
2 treasury, to be known as the "Motor Fuel Tax Fund", and shall
3 be used as follows:
4     (a) 2 1/2 cents per gallon of the tax collected on special
5 fuel under paragraph (b) of Section 2 and Section 13a of this
6 Act shall be transferred to the State Construction Account Fund
7 in the State Treasury;
8     (b) $420,000 shall be transferred each month to the State
9 Boating Act Fund to be used by the Department of Natural
10 Resources for the purposes specified in Article X of the Boat
11 Registration and Safety Act;
12     (c) $3,500,000 shall be transferred each month to the Grade
13 Crossing Protection Fund to be used as follows: not less than
14 $12,000,000 each fiscal year shall be used for the construction
15 or reconstruction of rail highway grade separation structures;
16 $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
17 fiscal year 2010 and each fiscal year thereafter shall be
18 transferred to the Transportation Regulatory Fund and shall be
19 accounted for as part of the rail carrier portion of such funds
20 and shall be used to pay the cost of administration of the
21 Illinois Commerce Commission's railroad safety program in
22 connection with its duties under subsection (3) of Section
23 18c-7401 of the Illinois Vehicle Code, with the remainder to be
24 used by the Department of Transportation upon order of the
25 Illinois Commerce Commission, to pay that part of the cost
26 apportioned by such Commission to the State to cover the

 

 

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1 interest of the public in the use of highways, roads, streets,
2 or pedestrian walkways in the county highway system, township
3 and district road system, or municipal street system as defined
4 in the Illinois Highway Code, as the same may from time to time
5 be amended, for separation of grades, for installation,
6 construction or reconstruction of crossing protection or
7 reconstruction, alteration, relocation including construction
8 or improvement of any existing highway necessary for access to
9 property or improvement of any grade crossing and grade
10 crossing surface including the necessary highway approaches
11 thereto of any railroad across the highway or public road, or
12 for the installation, construction, reconstruction, or
13 maintenance of a pedestrian walkway over or under a railroad
14 right-of-way, as provided for in and in accordance with Section
15 18c-7401 of the Illinois Vehicle Code. The Commission may order
16 up to $2,000,000 per year in Grade Crossing Protection Fund
17 moneys for the improvement of grade crossing surfaces and up to
18 $300,000 per year for the maintenance and renewal of 4-quadrant
19 gate vehicle detection systems located at non-high speed rail
20 grade crossings. The Commission shall not order more than
21 $2,000,000 per year in Grade Crossing Protection Fund moneys
22 for pedestrian walkways. In entering orders for projects for
23 which payments from the Grade Crossing Protection Fund will be
24 made, the Commission shall account for expenditures authorized
25 by the orders on a cash rather than an accrual basis. For
26 purposes of this requirement an "accrual basis" assumes that

 

 

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

 

 

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1     referenced in Section 14a;
2         (4) from October 1, 1985 until June 30, 1994, the
3     administration of the Vehicle Emissions Inspection Law,
4     which amount shall be certified monthly by the
5     Environmental Protection Agency to the State Comptroller
6     and shall promptly be transferred by the State Comptroller
7     and Treasurer from the Motor Fuel Tax Fund to the Vehicle
8     Inspection Fund, and for the period July 1, 1994 through
9     June 30, 2000, one-twelfth of $25,000,000 each month, for
10     the period July 1, 2000 through June 30, 2003, one-twelfth
11     of $30,000,000 each month, and $15,000,000 on July 1, 2003,
12     and $15,000,000 on January 1, 2004, and $15,000,000 on each
13     July 1 and October 1, or as soon thereafter as may be
14     practical, during the period July 1, 2004 through June 30,
15     2010, for the administration of the Vehicle Emissions
16     Inspection Law of 2005, to be transferred by the State
17     Comptroller and Treasurer from the Motor Fuel Tax Fund into
18     the Vehicle Inspection Fund;
19         (5) amounts ordered paid by the Court of Claims; and
20         (6) payment of motor fuel use taxes due to member
21     jurisdictions under the terms of the International Fuel Tax
22     Agreement. The Department shall certify these amounts to
23     the Comptroller by the 15th day of each month; the
24     Comptroller shall cause orders to be drawn for such
25     amounts, and the Treasurer shall administer those amounts
26     on or before the last day of each month;

 

 

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1     (e) after allocations for the purposes set forth in
2 subsections (a), (b), (c) and (d), the remaining amount shall
3 be apportioned as follows:
4         (1) Until January 1, 2000, 58.4%, and beginning January
5     1, 2000, 45.6% shall be deposited as follows:
6             (A) 37% into the State Construction Account Fund,
7         and
8             (B) 63% into the Road Fund, $1,250,000 of which
9         shall be reserved each month for the Department of
10         Transportation to be used in accordance with the
11         provisions of Sections 6-901 through 6-906 of the
12         Illinois Highway Code;
13         (2) Until January 1, 2000, 41.6%, and beginning January
14     1, 2000, 54.4% shall be transferred to the Department of
15     Transportation to be distributed as follows:
16             (A) 49.10% to the municipalities of the State,
17             (B) 16.74% to the counties of the State having
18         1,000,000 or more inhabitants,
19             (C) 18.27% to the counties of the State having less
20         than 1,000,000 inhabitants,
21             (D) 15.89% to the road districts of the State.
22     As soon as may be after the first day of each month the
23 Department of Transportation shall allot to each municipality
24 its share of the amount apportioned to the several
25 municipalities which shall be in proportion to the population
26 of such municipalities as determined by the last preceding

 

 

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

 

 

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1 Transportation a full and complete report showing the amount of
2 motor vehicle license fees received from the residents of each
3 county, respectively, during the preceding calendar year. The
4 Department of Transportation shall, each month, use for
5 allotment purposes the last such report received from the
6 Secretary of State.
7     As soon as may be after the first day of each month, the
8 Department of Transportation shall allot to the several
9 counties their share of the amount apportioned for the use of
10 road districts. The allotment shall be apportioned among the
11 several counties in the State in the proportion which the total
12 mileage of township or district roads in the respective
13 counties bears to the total mileage of all township and
14 district roads in the State. Funds allotted to the respective
15 counties for the use of road districts therein shall be
16 allocated to the several road districts in the county in the
17 proportion which the total mileage of such township or district
18 roads in the respective road districts bears to the total
19 mileage of all such township or district roads in the county.
20 After July 1 of any year, no allocation shall be made for any
21 road district unless it levied a tax for road and bridge
22 purposes in an amount which will require the extension of such
23 tax against the taxable property in any such road district at a
24 rate of not less than either .08% of the value thereof, based
25 upon the assessment for the year immediately prior to the year
26 in which such tax was levied and as equalized by the Department

 

 

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

 

 

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

 

 

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1 district roads for the purposes of making allotments and
2 allocations of motor fuel tax funds 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. 95-744, eff. 7-18-08; 96-34, eff. 7-13-09; 96-45,
10 eff. 7-15-09; revised 11-3-09.)