Illinois General Assembly - Full Text of HB2950
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Full Text of HB2950  102nd General Assembly




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1    AN ACT concerning transportation.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Counties Code is amended by changing
5Section 5-1035.1 as follows:
6    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
7    Sec. 5-1035.1. County Motor Fuel Tax Law.
8    (a) The county board of the counties of DuPage, Kane,
9Lake, Will, and McHenry may, by an ordinance or resolution
10adopted by an affirmative vote of a majority of the members
11elected or appointed to the county board, impose a tax upon all
12persons engaged in the county in the business of selling motor
13fuel, as now or hereafter defined in the Motor Fuel Tax Law, at
14retail for the operation of motor vehicles upon public
15highways or for the operation of recreational watercraft upon
16waterways. The collection of a tax under this Section based on
17gallonage of gasoline used for the propulsion of any aircraft
18is prohibited, and the collection of a tax based on gallonage
19of special fuel used for the propulsion of any aircraft is
20prohibited on and after December 1, 2019. Kane County may
21exempt diesel fuel from the tax imposed pursuant to this
22Section. The initial tax rate may not be less than 4 cents per
23gallon of motor fuel sold at retail within the county for the



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1purpose of use or consumption and not for the purpose of resale
2and may not exceed 8 cents per gallon of motor fuel sold at
3retail within the county for the purpose of use or consumption
4and not for the purpose of resale. The proceeds from the tax
5shall be used by the county solely for the purposes of
6operating, constructing, and improving public highways, and
7waterways, shared-use paths for nonvehicular public travel,
8sidewalks, and bike paths and acquiring real property and
9rights-of-way for public highways, and waterways, shared-use
10paths for nonvehicular public travel, sidewalks, and bike
11paths within the county imposing the tax.
12    (a-5) By June 1, 2020, and by June 1 of each year
13thereafter, the Department of Revenue shall determine an
14annual rate increase to take effect on July 1 of that calendar
15year and continue through June 30 of the next calendar year.
16Not later than June 1 of each year, the Department of Revenue
17shall publish on its website the rate that will take effect on
18July 1 of that calendar year. The rate shall be equal to the
19rate in effect increased by an amount equal to the percentage
20increase, if any, in the Consumer Price Index for All Urban
21Consumers for all items, published by the United States
22Department of Labor for the 12 months ending in March of each
23year. The rate shall be rounded to the nearest one-tenth of one
24cent. Each new rate may not exceed the rate in effect on June
2530 of the previous year plus one cent.
26    (b) A tax imposed pursuant to this Section, and all civil



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1penalties that may be assessed as an incident thereof, shall
2be administered, collected, and enforced by the Illinois
3Department of Revenue in the same manner as the tax imposed
4under the Retailers' Occupation Tax Act, as now or hereafter
5amended, insofar as may be practicable; except that in the
6event of a conflict with the provisions of this Section, this
7Section shall control. The Department of Revenue shall have
8full power: to administer and enforce this Section; to collect
9all taxes and penalties due hereunder; to dispose of taxes and
10penalties so collected in the manner hereinafter provided; and
11to determine all rights to credit memoranda arising on account
12of the erroneous payment of tax or penalty hereunder.
13    (b-5) Persons subject to any tax imposed under the
14authority granted in this Section may reimburse themselves for
15their seller's tax liability hereunder by separately stating
16that tax as an additional charge, which charge may be stated in
17combination, in a single amount, with State tax which sellers
18are required to collect under the Use Tax Act, pursuant to such
19bracket schedules as the Department may prescribe.
20    (c) Whenever the Department determines that a refund shall
21be made under this Section to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the order to be drawn for the
24amount specified, and to the person named, in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the County Option Motor Fuel Tax Fund.



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1    (d) The Department shall forthwith pay over to the State
2Treasurer, ex officio, as trustee, all taxes and penalties
3collected hereunder, which shall be deposited into the County
4Option Motor Fuel Tax Fund, a special fund in the State
5Treasury which is hereby created. On or before the 25th day of
6each calendar month, the Department shall prepare and certify
7to the State Comptroller the disbursement of stated sums of
8money to named counties for which taxpayers have paid taxes or
9penalties hereunder to the Department during the second
10preceding calendar month. The amount to be paid to each county
11shall be the amount (not including credit memoranda) collected
12hereunder from retailers within the county during the second
13preceding calendar month by the Department, but not including
14an amount equal to the amount of refunds made during the second
15preceding calendar month by the Department on behalf of the
16county; less 2% of the balance, which sum shall be retained by
17the State Treasurer to cover the costs incurred by the
18Department in administering and enforcing the provisions of
19this Section. The Department, at the time of each monthly
20disbursement to the counties, shall prepare and certify to the
21Comptroller the amount so retained by the State Treasurer,
22which shall be transferred into the Tax Compliance and
23Administration Fund.
24    (e) Nothing in this Section shall be construed to
25authorize a county to impose a tax upon the privilege of
26engaging in any business which under the Constitution of the



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1United States may not be made the subject of taxation by this
3    (f) Until January 1, 2020, an ordinance or resolution
4imposing a tax hereunder or effecting a change in the rate
5thereof shall be effective on the first day of the second
6calendar month next following the month in which the ordinance
7or resolution is adopted and a certified copy thereof is filed
8with the Department of Revenue, whereupon the Department of
9Revenue shall proceed to administer and enforce this Section
10on behalf of the county as of the effective date of the
11ordinance or resolution.
12    On and after January 1, 2020, an ordinance or resolution
13imposing or discontinuing the tax hereunder or effecting a
14change in the rate thereof shall either: (i) be adopted and a
15certified copy thereof filed with the Department on or before
16the first day of April, whereupon the Department shall proceed
17to administer and enforce this Section as of the first day of
18July next following the adoption and filing; or (ii) be
19adopted and a certified copy thereof filed with the Department
20on or before the first day of October, whereupon the
21Department shall proceed to administer and enforce this
22Section as of the first day of January next following the
23adoption and filing.
24    (g) This Section shall be known and may be cited as the
25County Motor Fuel Tax Law.
26(Source: P.A. 101-10, eff. 6-5-19; 101-32, eff. 6-28-19;



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1101-275, eff. 8-9-19; 101-604, eff. 12-13-19.)
2    Section 10. The Illinois Highway Code is amended by
3changing Sections 2-202, 5-701.13, and 5-801 as follows:
4    (605 ILCS 5/2-202)  (from Ch. 121, par. 2-202)
5    Sec. 2-202. Highway-any public way for vehicular travel
6which has been laid out in pursuance of any law of this State,
7or of the Territory of Illinois, or which has been established
8by dedication, or used by the public as a highway for 15 years,
9or which has been or may be laid out and connect a subdivision
10or platted land with a public highway and which has been
11dedicated for the use of the owners of the land included in the
12subdivision or platted land where there has been an acceptance
13and use under such dedication by such owners, and which has not
14been vacated in pursuance of law. The term "highway" includes
15rights of way, bridges, drainage structures, signs, guard
16rails, protective structures, shared-use paths for
17nonvehicular public travel, sidewalks, bike paths, and all
18other structures and appurtenances necessary or convenient for
19vehicular traffic. A highway in a rural area may be called a
20"road", while a highway in a municipal area may be called a
22(Source: Laws 1959, p. 196.)
23    (605 ILCS 5/5-701.13)  (from Ch. 121, par. 5-701.13)



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1    Sec. 5-701.13. Motor fuel tax funds; counties over
2500,000. The county board of any county may also use motor fuel
3tax funds allotted to it for placing, erecting, and
4maintaining signs, or surface markings, or both to indicate
5officially designated bicycle routes along county highways. In
6addition, the county board of a county with a population over
7500,000 may also use motor fuel tax funds allotted to it for
8the construction and maintenance of bicycle routes or paths,
9shared-use paths for nonvehicular public travel, and sidewalks
10within the county, including along county highways or along
11State highways by agreement with the Department.
12(Source: P.A. 88-502; 88-676, eff. 12-14-94.)
13    (605 ILCS 5/5-801)  (from Ch. 121, par. 5-801)
14    Sec. 5-801. Any county, in its name, may acquire the fee
15simple title, or such lesser interest as may be desired, to any
16lands, rights or other property necessary for the
17construction, maintenance or operation of any county highway,
18township road, or district road, shared-use path for
19nonvehicular public travel, sidewalk, or bike path within the
20county or necessary for the locating, relocating, widening,
21altering, extending or straightening thereof, by purchase or
22gift or, if the compensation or damages cannot be agreed upon,
23by the exercise of the right of eminent domain under the
24eminent domain laws of this State. The county shall not be
25required to furnish bond in any eminent domain proceeding.



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1    When, in the judgment of the county, it is more practical
2and economical to acquire the fee title to inaccessible
3remnants of tracts of land from which rights-of-way are being
4acquired than to pay for damages to property not taken, the
5county may do so by purchase but not by eminent domain
7    When acquiring land for a highway on a new location, and
8when a parcel of land one acre or less in area contains a
9single family residence, which is in conformance with existing
10zoning ordinances, and only a part of said parcel is required
11for county highway purposes causing the remainder of the
12parcel not to conform with the existing zoning ordinances, or
13when the location of the right of way line of the proposed
14highway reduces the distance from an existing single family
15residence to the right of way line to ten feet or less, the
16acquiring agency shall, if the owner so demands, take the
17whole parcel by negotiation or condemnation. The part not
18needed for highway purposes may be rented, sold or exchanged
19by the acquiring agency.
20(Source: Laws 1967, p. 3206.)
21    Section 99. Effective date. This Act takes effect upon
22becoming law.