State of Illinois
91st General Assembly
Legislation

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[ Introduced ][ Enrolled ][ Senate Amendment 001 ]

91_HB3476eng

 
HB3476 Engrossed                               LRB9110509DHsb

 1        AN ACT to amend  the  Motor  Fuel  Tax  Law  by  changing
 2    Section 8.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section 5.  The Motor Fuel Tax Law is amended by changing
 6    Section 8 as follows:

 7        (35 ILCS 505/8) (from Ch. 120, par. 424)
 8        Sec. 8.  Except as provided in Sections 8a and 13a.6  and
 9    items 13, 14, 15, and 16 of Section 15, all money received by
10    the Department under this Act, including payments made to the
11    Department  by  member  jurisdictions  participating  in  the
12    International  Fuel  Tax  Agreement,  shall be deposited in a
13    special fund in the State treasury, to be known as the "Motor
14    Fuel Tax Fund", and shall be used as follows:
15        (a)  2 1/2 cents per  gallon  of  the  tax  collected  on
16    special fuel under paragraph (b) of Section 2 and Section 13a
17    of  this  Act  shall be transferred to the State Construction
18    Account Fund in the State Treasury;
19        (b)  $420,000 shall be  transferred  each  month  to  the
20    State  Boating  Act  Fund  to  be  used  by the Department of
21    Natural Resources for the purposes specified in Article X  of
22    the Boat Registration and Safety Act;
23        (c)  $2,250,000  shall  be  transferred each month to the
24    Grade Crossing Protection Fund to be  used  as  follows:  not
25    less  than  $6,000,000 each fiscal year shall be used for the
26    construction  or  reconstruction  of   rail   highway   grade
27    separation  structures;  beginning  with fiscal year 1997 and
28    ending in fiscal  year  2003,  $1,500,000,  and  $750,000  in
29    fiscal  year  2004  and  each fiscal year thereafter shall be
30    transferred to the Transportation Regulatory Fund  and  shall
31    be  accounted for as part of the rail carrier portion of such
 
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 1    funds and shall be used to pay the cost of administration  of
 2    the Illinois Commerce Commission's railroad safety program in
 3    connection  with  its  duties under subsection (3) of Section
 4    18c-7401 of the Illinois Vehicle Code, with the remainder  to
 5    be used by the Department of Transportation upon order of the
 6    Illinois  Commerce  Commission,  to pay that part of the cost
 7    apportioned by such Commission to  the  State  to  cover  the
 8    interest  of  the  public  in  the use of highways, roads, or
 9    streets, or pedestrian walkways in the county highway system,
10    township and district road system, or municipal street system
11    as defined in the Illinois Highway Code, as the same may from
12    time to time  be  amended,  for  separation  of  grades,  for
13    installation,  construction  or  reconstruction  of  crossing
14    protection    or   reconstruction,   alteration,   relocation
15    including construction or improvement of any existing highway
16    necessary for access to property or improvement of any  grade
17    crossing  including  the necessary highway approaches thereto
18    of any railroad across the highway or public road, or for the
19    installation, construction, reconstruction, or maintenance of
20    a pedestrian walkway over or under a  railroad  right-of-way,
21    as provided for in and in accordance with Section 18c-7401 of
22    the  Illinois  Vehicle Code.  In entering orders for projects
23    for which payments from the Grade  Crossing  Protection  Fund
24    will  be  made, the Commission shall account for expenditures
25    authorized by the orders on a cash  rather  than  an  accrual
26    basis.   For  purposes of this requirement an "accrual basis"
27    assumes that the total cost of the project is expended in the
28    fiscal year in which the order  is  entered,  while  a  "cash
29    basis"  allocates  the cost of the project among fiscal years
30    as expenditures are actually made.  To meet the  requirements
31    of  this  subsection,  the Illinois Commerce Commission shall
32    develop annual and 5-year  project  plans  of  rail  crossing
33    capital  improvements  that will be paid for with moneys from
34    the Grade Crossing Protection Fund.  The annual project  plan
 
HB3476 Engrossed            -3-                LRB9110509DHsb
 1    shall  identify  projects  for the succeeding fiscal year and
 2    the 5-year project plan shall identify  projects  for  the  5
 3    directly  succeeding  fiscal  years.   The  Commission  shall
 4    submit  the  annual and 5-year project plans for this Fund to
 5    the  Governor,  the  President  of  the  Senate,  the  Senate
 6    Minority Leader, the Speaker of the House of Representatives,
 7    and the Minority Leader of the House  of  Representatives  on
 8    the first Wednesday in April of each year;
 9        (d)  of  the  amount remaining after allocations provided
10    for in subsections (a), (b)  and  (c),  a  sufficient  amount
11    shall be reserved to pay all of the following:
12             (1)  the  costs  of  the  Department  of  Revenue in
13        administering this Act;
14             (2)  the costs of the Department  of  Transportation
15        in  performing its duties imposed by the Illinois Highway
16        Code for supervising the use  of  motor  fuel  tax  funds
17        apportioned   to   municipalities,   counties   and  road
18        districts;
19             (3)  refunds provided for in Section 13 of this  Act
20        and  under  the  terms  of  the  International  Fuel  Tax
21        Agreement referenced in Section 14a;
22             (4)  from  October  1, 1985 until June 30, 1994, the
23        administration of the Vehicle Emissions  Inspection  Law,
24        which   amount   shall   be   certified  monthly  by  the
25        Environmental Protection Agency to the State  Comptroller
26        and   shall   promptly   be   transferred  by  the  State
27        Comptroller and Treasurer from the Motor Fuel Tax Fund to
28        the Vehicle Inspection Fund, and beginning July 1,  1994,
29        and  until  December 31, 2000, one-twelfth of $25,000,000
30        each  month  for  the  administration  of   the   Vehicle
31        Emissions  Inspection  Law  of 1995, to be transferred by
32        the State Comptroller and Treasurer from the  Motor  Fuel
33        Tax Fund into the Vehicle Inspection Fund;
34             (5)  amounts  ordered  paid  by the Court of Claims;
 
HB3476 Engrossed            -4-                LRB9110509DHsb
 1        and
 2             (6)  payment of motor fuel use taxes due  to  member
 3        jurisdictions  under  the terms of the International Fuel
 4        Tax  Agreement.   The  Department  shall  certify   these
 5        amounts to the Comptroller by the 15th day of each month;
 6        the  Comptroller  shall cause orders to be drawn for such
 7        amounts, and the Treasurer shall administer those amounts
 8        on or before the last day of each month;
 9        (e)  after allocations for  the  purposes  set  forth  in
10    subsections (a), (b), (c) and (d), the remaining amount shall
11    be apportioned as follows:
12             (1)  Until  January  1,  2000,  58.4%, and beginning
13        January 1, 2000, 45.6% shall be deposited as follows:
14                  (A)  37% into the  State  Construction  Account
15             Fund, and
16                  (B)  63%  into  the  Road  Fund,  $1,250,000 of
17             which  shall  be  reserved  each   month   for   the
18             Department   of   Transportation   to   be  used  in
19             accordance with the  provisions  of  Sections  6-901
20             through 6-906 of the Illinois Highway Code;
21             (2)  Until  January  1,  2000,  41.6%, and beginning
22        January 1,  2000,  54.4%  shall  be  transferred  to  the
23        Department   of   Transportation  to  be  distributed  as
24        follows:
25                  (A)  49.10% to the municipalities of the State,
26                  (B)  16.74% to the counties of the State having
27             1,000,000 or more inhabitants,
28                  (C)  18.27% to the counties of the State having
29             less than 1,000,000 inhabitants,
30                  (D)  15.89% to the road districts of the State.
31        As soon as may be after the first day of each  month  the
32    Department of Transportation shall allot to each municipality
33    its   share   of   the  amount  apportioned  to  the  several
34    municipalities which shall be in proportion to the population
 
HB3476 Engrossed            -5-                LRB9110509DHsb
 1    of such municipalities as determined by  the  last  preceding
 2    municipal  census  if  conducted by the Federal Government or
 3    Federal census. If territory is annexed to  any  municipality
 4    subsequent  to  the  time  of  the  last preceding census the
 5    corporate authorities of such municipality may cause a census
 6    to be taken of such annexed territory and the  population  so
 7    ascertained   for  such  territory  shall  be  added  to  the
 8    population of the municipality  as  determined  by  the  last
 9    preceding census for the purpose of determining the allotment
10    for that municipality.  If the population of any municipality
11    was  not  determined by the last Federal census preceding any
12    apportionment, the apportionment to such  municipality  shall
13    be  in accordance with any census taken by such municipality.
14    Any municipal census used in  accordance  with  this  Section
15    shall be certified to the Department of Transportation by the
16    clerk of such municipality, and the accuracy thereof shall be
17    subject  to  approval  of  the Department which may make such
18    corrections as it ascertains to be necessary.
19        As soon as may be after the first day of each  month  the
20    Department  of  Transportation shall allot to each county its
21    share of the amount apportioned to the  several  counties  of
22    the  State  as herein provided. Each allotment to the several
23    counties having less than 1,000,000 inhabitants shall  be  in
24    proportion  to  the  amount  of  motor  vehicle  license fees
25    received from the residents of such  counties,  respectively,
26    during  the  preceding  calendar year. The Secretary of State
27    shall, on or before April 15 of each year,  transmit  to  the
28    Department  of  Transportation  a  full  and  complete report
29    showing the amount of motor  vehicle  license  fees  received
30    from  the  residents of each county, respectively, during the
31    preceding calendar year.  The  Department  of  Transportation
32    shall,  each  month, use for allotment purposes the last such
33    report received from the Secretary of State.
34        As soon as may be after the first day of each month,  the
 
HB3476 Engrossed            -6-                LRB9110509DHsb
 1    Department  of  Transportation  shall  allot  to  the several
 2    counties their share of the amount apportioned for the use of
 3    road districts.  The allotment shall be apportioned among the
 4    several counties in the State in  the  proportion  which  the
 5    total mileage of township or district roads in the respective
 6    counties  bears  to  the  total  mileage  of all township and
 7    district roads in the State. Funds allotted to the respective
 8    counties for the use  of  road  districts  therein  shall  be
 9    allocated  to the several road districts in the county in the
10    proportion which  the  total  mileage  of  such  township  or
11    district  roads in the respective road districts bears to the
12    total mileage of all such township or district roads  in  the
13    county.   After  July  1  of any year, no allocation shall be
14    made for any road district unless it levied a  tax  for  road
15    and  bridge  purposes  in  an  amount  which will require the
16    extension of such tax against the  taxable  property  in  any
17    such  road district at a rate of not less than either .08% of
18    the value thereof, based upon the  assessment  for  the  year
19    immediately  prior  to  the year in which such tax was levied
20    and as equalized by the Department of Revenue or,  in  DuPage
21    County,  an  amount equal to or greater than $12,000 per mile
22    of  road  under  the  jurisdiction  of  the  road   district,
23    whichever is less.  If any road district has levied a special
24    tax  for  road purposes pursuant to Sections 6-601, 6-602 and
25    6-603 of the Illinois Highway Code, and such tax  was  levied
26    in  an  amount which would require extension at a rate of not
27    less than .08% of the value of the taxable property  thereof,
28    as equalized or assessed by the Department of Revenue, or, in
29    DuPage County, an amount equal to or greater than $12,000 per
30    mile  of  road  under  the jurisdiction of the road district,
31    whichever is less, such levy  shall,  however,  be  deemed  a
32    proper  compliance  with  this Section and shall qualify such
33    road district for an allotment  under  this  Section.   If  a
34    township  has  transferred  to the road and bridge fund money
 
HB3476 Engrossed            -7-                LRB9110509DHsb
 1    which, when added to the amount of any tax levy of  the  road
 2    district  would  be  the  equivalent  of a tax levy requiring
 3    extension at a rate of at least .08%,  or, in DuPage  County,
 4    an  amount  equal to or greater than $12,000 per mile of road
 5    under the jurisdiction of the  road  district,  whichever  is
 6    less,  such  transfer, together with any such tax levy, shall
 7    be deemed a proper compliance with  this  Section  and  shall
 8    qualify  the  road  district  for  an  allotment  under  this
 9    Section.
10        In  counties in which a property tax extension limitation
11    is imposed under the Property Tax Extension  Limitation  Law,
12    road  districts  may retain their entitlement to a motor fuel
13    tax allotment if, at the  time  the  property  tax  extension
14    limitation  was imposed, the road district was levying a road
15    and bridge tax at a rate sufficient to entitle it to a  motor
16    fuel   tax  allotment  and  continues  to  levy  the  maximum
17    allowable amount after the imposition  of  the  property  tax
18    extension   limitation.    Any   road  district  may  in  all
19    circumstances retain its entitlement  to  a  motor  fuel  tax
20    allotment  if  it  levied  a road and bridge tax in an amount
21    that will require  the  extension  of  the  tax  against  the
22    taxable  property  in the road district at a rate of not less
23    than 0.08% of the assessed value of the property, based  upon
24    the assessment for the year immediately preceding the year in
25    which  the  tax was levied and as equalized by the Department
26    of Revenue or, in  DuPage  County,  an  amount  equal  to  or
27    greater  than $12,000 per mile of road under the jurisdiction
28    of the road district, whichever is less.
29        As used in this Section the term  "road  district"  means
30    any  road  district,  including  a county unit road district,
31    provided for by the  Illinois  Highway  Code;  and  the  term
32    "township  or  district  road" means any road in the township
33    and district road system as defined in the  Illinois  Highway
34    Code.  For the purposes of this Section, "road district" also
 
HB3476 Engrossed            -8-                LRB9110509DHsb
 1    includes   park  districts,  forest  preserve  districts  and
 2    conservation  districts  organized  under  Illinois  law  and
 3    "township or district road" also includes such roads  as  are
 4    maintained  by  park districts, forest preserve districts and
 5    conservation districts.   The  Department  of  Transportation
 6    shall  determine  the  mileage  of  all township and district
 7    roads for the purposes of making allotments  and  allocations
 8    of motor fuel tax funds for use in road districts.
 9        Payment  of  motor  fuel tax moneys to municipalities and
10    counties  shall  be  made  as  soon  as  possible  after  the
11    allotment is made.  The  treasurer  of  the  municipality  or
12    county may invest these funds until their use is required and
13    the  interest earned by these investments shall be limited to
14    the same uses as the principal funds.
15    (Source: P.A. 90-110, eff.  7-14-97;  90-655,  eff.  7-30-98;
16    90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99;
17    91-59,  eff.  6-30-99;  91-173,  eff.  1-1-00;  91-357,  eff.
18    7-29-99; revised 8-23-99.)

19        Section  99.  Effective date.  This Act takes effect upon
20    becoming law.

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