Full Text of SB3284 96th General Assembly
SB3284 96TH GENERAL ASSEMBLY
|
|
|
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.
|
| |
|
|
| FISCAL NOTE ACT MAY APPLY | |
|
|
A BILL FOR
|
|
|
|
|
SB3284 |
|
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 2 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 3 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 4 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 5 - |
LRB096 20213 RCE 35784 b |
|
| 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;
|
|
|
|
SB3284 |
- 6 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 7 - |
LRB096 20213 RCE 35784 b |
|
| 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
|
|
|
|
SB3284 |
- 8 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 9 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 10 - |
LRB096 20213 RCE 35784 b |
|
| 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 |
|
|
|
SB3284 |
- 11 - |
LRB096 20213 RCE 35784 b |
|
| 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.)
|
|