Public Act 101-0493
 
HB2943 EnrolledLRB101 08944 HLH 54034 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  



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



    (35 ILCS 505/8)  (from Ch. 120, par. 424)


    Sec. 8. Except as provided in Section 8a, subdivision

(h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and 
16 of Section 15, all money received by the Department under

this Act, including payments made to the Department by
member 
jurisdictions participating in the International Fuel Tax 
Agreement,
shall be deposited in a special fund in the State 
treasury, to be known as the
"Motor Fuel Tax Fund", and shall 
be used as follows:

    (a) 2 1/2 cents per gallon of the tax collected on special 
fuel under
paragraph (b) of Section 2 and Section 13a of this 
Act shall be transferred
to the State Construction Account Fund 
in the State Treasury;

    (b) $420,000 shall be transferred each month to the State 
Boating Act
Fund to be used by the Department of Natural 
Resources for the purposes
specified in Article X of the Boat 
Registration and Safety Act;

    (c) $3,500,000 shall be transferred each month to the Grade 
Crossing
Protection Fund to be used as follows: not less than 
$12,000,000 each fiscal
year shall be used for the construction 
or reconstruction of rail highway grade
separation structures; 
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in 
fiscal year 2010 and each fiscal
year
thereafter shall be 
transferred to the Transportation
Regulatory Fund and shall be 
accounted for as part of the rail carrier
portion of such funds 
and shall be used to pay the cost of administration
of the 
Illinois Commerce Commission's railroad safety program in 
connection
with its duties under subsection (3) of Section 
18c-7401 of the Illinois
Vehicle Code, with the remainder to be 
used by the Department of Transportation
upon order of the 
Illinois Commerce Commission, to pay that part of the
cost 
apportioned by such Commission to the State to cover the 
interest
of the public in the use of highways, roads, streets, 
or
pedestrian walkways in the
county highway system, township 
and district road system, or municipal
street system as defined 
in the Illinois Highway Code, as the same may
from time to time 
be amended, for separation of grades, for installation,

construction or reconstruction of crossing protection or 
reconstruction,
alteration, relocation including construction 
or improvement of any
existing highway necessary for access to 
property or improvement of any
grade crossing and grade 
crossing surface including the necessary highway approaches 
thereto of any
railroad across the highway or public road, or 
for the installation,
construction, reconstruction, or 
maintenance of a pedestrian walkway over or
under a railroad 
right-of-way, as provided for in and in
accordance with Section 
18c-7401 of the Illinois Vehicle Code.
The Commission may order 
up to $2,000,000 per year in Grade Crossing Protection Fund 
moneys for the improvement of grade crossing surfaces and up to 
$300,000 per year for the maintenance and renewal of 4-quadrant 
gate vehicle detection systems located at non-high speed rail 
grade crossings. The Commission shall not order more than 
$2,000,000 per year in Grade
Crossing Protection Fund moneys 
for pedestrian walkways.
In entering orders for projects for 
which payments from the Grade Crossing
Protection Fund will be 
made, the Commission shall account for expenditures
authorized 
by the orders on a cash rather than an accrual basis.  For 
purposes
of this requirement an "accrual basis" assumes that 
the total cost of the
project is expended in the fiscal year in 
which the order is entered, while a
"cash basis" allocates the 
cost of the project among fiscal years as
expenditures are 
actually made.  To meet the requirements of this subsection,
the 
Illinois Commerce Commission shall develop annual and 5-year 
project plans
of rail crossing capital improvements that will 
be paid for with moneys from
the Grade Crossing Protection 
Fund.  The annual project plan shall identify
projects for the 
succeeding fiscal year and the 5-year project plan shall

identify projects for the 5 directly succeeding fiscal years.  
The Commission
shall submit the annual and 5-year project plans 
for this Fund to the Governor,
the President of the Senate, the 
Senate Minority Leader, the Speaker of the
House of 
Representatives, and the Minority Leader of the House of

Representatives on
the first Wednesday in April of each year;

    (d) of the amount remaining after allocations provided for 
in
subsections (a), (b) and (c), a sufficient amount shall be 
reserved to
pay all of the following:


        (1) the costs of the Department of Revenue in 
    administering this
Act;


        (2) the costs of the Department of Transportation in 
    performing its
duties imposed by the Illinois Highway Code 
    for supervising the use of motor
fuel tax funds apportioned 
    to municipalities, counties and road districts;


        (3) refunds provided for in Section 13, refunds for 
    overpayment of decal fees paid under Section 13a.4 of this 
    Act, and refunds provided for under the terms
of the 
    International Fuel Tax Agreement referenced in Section 
    14a;


        (4) from October 1, 1985 until June 30, 1994, the 
    administration of the
Vehicle Emissions Inspection Law, 
    which amount shall be certified monthly by
the 
    Environmental Protection Agency to the State Comptroller 
    and shall promptly
be transferred by the State Comptroller 
    and Treasurer from the Motor Fuel Tax
Fund to the Vehicle 
    Inspection Fund, and for the period July 1, 1994 through

    June 30, 2000, one-twelfth of $25,000,000 each month, for 
    the period July 1, 2000 through June 30, 2003,
one-twelfth 
    of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, 
    and $15,000,000 on January 1, 2004, and $15,000,000
on
each

    July
1 and October 1, or as soon thereafter as may be 
    practical, during the period July 1, 2004 through June 30, 
    2012,
and $30,000,000 on June 1, 2013, or as soon 
    thereafter as may be practical, and $15,000,000 on July 1 
    and October 1, or as soon thereafter as may be practical, 
    during the period of July 1, 2013 through June 30, 2015, 
    for the administration of the Vehicle Emissions Inspection 
    Law of
2005, to be transferred by the State Comptroller and 
    Treasurer from the Motor
Fuel Tax Fund into the Vehicle 
    Inspection Fund;

        (4.5) beginning on July 1, 2019, the costs of the 
    Environmental Protection Agency for the administration of 
    the Vehicle Emissions Inspection Law of 2005 shall be paid, 
    subject to appropriation, from the Motor Fuel Tax Fund into 
    the Vehicle Inspection Fund; beginning in 2019, no later 
    than December 31 of each year, or as soon thereafter as 
    practical, the State Comptroller shall direct and the State 
    Treasurer shall transfer from the Vehicle Inspection Fund 
    to the Motor Fuel Tax Fund any balance remaining in the 
    Vehicle Inspection Fund in excess of $2,000,000; 

        (5) amounts ordered paid by the Court of Claims; and


        (6) payment of motor fuel use taxes due to member 
    jurisdictions under
the terms of the International Fuel Tax 
    Agreement.  The Department shall
certify these amounts to 
    the Comptroller by the 15th day of each month; the

    Comptroller shall cause orders to be drawn for such 
    amounts, and the Treasurer
shall administer those amounts 
    on or before the last day of each month;

    (e) after allocations for the purposes set forth in 
subsections
(a), (b), (c) and (d), the remaining amount shall 
be apportioned as follows:


        (1) Until January 1, 2000, 58.4%, and beginning January 
    1, 2000, 45.6%
shall be deposited as follows:


            (A) 37% into the State Construction Account Fund, 
        and


            (B) 63% into the Road Fund, $1,250,000 of which 
        shall be reserved each
month for the Department of 
        Transportation to be used in accordance with
the 
        provisions of Sections 6-901 through 6-906 of the 
        Illinois Highway Code;


        (2) Until January 1, 2000, 41.6%, and beginning January 
    1, 2000, 54.4%
shall be transferred to the Department of 
    Transportation to be
distributed as follows:


            (A) 49.10% to the municipalities of the State,


            (B) 16.74% to the counties of the State having 
        1,000,000 or more inhabitants,


            (C) 18.27% to the counties of the State having less 
        than 1,000,000 inhabitants,


            (D) 15.89% to the road districts of the State.

    As soon as may be after the first day of each month the 
Department of
Transportation shall allot to each municipality 
its share of the amount
apportioned to the several 
municipalities which shall be in proportion
to the population 
of such municipalities as determined by the last
preceding 
municipal census if conducted by the Federal Government or

Federal census. If territory is annexed to any municipality 
subsequent
to the time of the last preceding census the 
corporate authorities of
such municipality may cause a census 
to be taken of such annexed
territory and the population so 
ascertained for such territory shall be
added to the population 
of the municipality as determined by the last
preceding census 
for the purpose of determining the allotment for that

municipality.  If the population of any municipality was not 
determined
by the last Federal census preceding any 
apportionment, the
apportionment to such municipality shall be 
in accordance with any
census taken by such municipality.  Any 
municipal census used in
accordance with this Section shall be 
certified to the Department of
Transportation by the clerk of 
such municipality, and the accuracy
thereof shall be subject to 
approval of the Department which may make
such corrections as 
it ascertains to be necessary.

    As soon as may be after the first day of each month the 
Department of
Transportation shall allot to each county its 
share of the amount
apportioned to the several counties of the 
State as herein provided.
Each allotment to the several 
counties having less than 1,000,000
inhabitants shall be in 
proportion to the amount of motor vehicle
license fees received 
from the residents of such counties, respectively,
during the 
preceding calendar year. The Secretary of State shall, on or

before April 15 of each year, transmit to the Department of

Transportation a full and complete report showing the amount of 
motor
vehicle license fees received from the residents of each 
county,
respectively, during the preceding calendar year. The 
Department of
Transportation shall, each month, use for 
allotment purposes the last
such report received from the 
Secretary of State.

    As soon as may be after the first day of each month, the 
Department
of Transportation shall allot to the several 
counties their share of the
amount apportioned for the use of 
road districts.  The allotment shall
be apportioned among the 
several counties in the State in the proportion
which the total 
mileage of township or district roads in the respective

counties bears to the total mileage of all township and 
district roads
in the State. Funds allotted to the respective 
counties for the use of
road districts therein shall be 
allocated to the several road districts
in the county in the 
proportion which the total mileage of such township
or district 
roads in the respective road districts bears to the total

mileage of all such township or district roads in the county.  
After
July 1 of any year prior to 2011, no allocation shall be 
made for any road district
unless it levied a tax for road and 
bridge purposes in an amount which
will require the extension 
of such tax against the taxable property in
any such road 
district at a rate of not less than either .08% of the value

thereof, based upon the assessment for the year immediately 
prior to the year
in which such tax was levied and as equalized 
by the Department of Revenue
or, in DuPage County, an amount 
equal to or greater than $12,000 per mile of
road under the 
jurisdiction of the road district, whichever is less.  Beginning 
July 1, 2011 and each July 1 thereafter, an allocation shall be 
made for any road district
if it levied a tax for road and 
bridge purposes. In counties other than DuPage County, if the 
amount of the tax levy requires  the extension of the tax 
against the taxable property in
the road district at a rate 
that is less than 0.08% of the value
thereof, based upon the 
assessment for the year immediately prior to the year
in which 
the tax was levied and as equalized by the Department of 
Revenue, then the amount of the allocation for that road 
district shall be a percentage of the maximum  allocation equal 
to the percentage obtained by dividing the rate extended by the 
district by 0.08%. In DuPage County, if the amount of the tax 
levy requires the  extension of the tax against the taxable 
property in
the road district at a rate that is less than the 
lesser of (i) 0.08% of the value
of the taxable property in the 
road district, based upon the assessment for the year 
immediately prior to the year
in which such tax was levied and 
as equalized by the Department of Revenue,
or (ii) a rate that 
will  yield an amount equal to $12,000 per mile of
road under 
the jurisdiction of the road district, then the amount of the 
allocation for the road district shall be a percentage of the 
maximum  allocation equal to the percentage obtained by dividing 
the rate extended by the district by the lesser of (i) 0.08% or 
(ii) the rate that will  yield an amount equal to $12,000 per 
mile of
road under the jurisdiction of the road district. 
    Prior to 2011, if any
road district has levied a special 
tax for road purposes
pursuant to Sections 6-601, 6-602 and 
6-603 of the Illinois Highway Code, and
such tax was levied in 
an amount which would require extension at a
rate of not less 
than .08% of the value of the taxable property thereof,
as 
equalized or assessed by the Department of Revenue,
or, in 
DuPage County, an amount equal to or greater than $12,000 per 
mile of
road under the jurisdiction of the road district, 
whichever is less,
such levy shall, however, be deemed a proper 
compliance with this
Section and shall qualify such road 
district for an allotment under this
Section.  Beginning in 2011 
and thereafter, if any
road district has levied a special tax 
for road purposes
under Sections 6-601, 6-602, and 6-603 of the 
Illinois Highway Code, and
the tax was levied in an amount that 
would require extension at a
rate of not less than 0.08% of the 
value of the taxable property of that road district,
as 
equalized or assessed by the Department of Revenue or, in 
DuPage County, an amount equal to or greater than $12,000 per 
mile of road under the jurisdiction of the road district, 
whichever is less, that levy shall be deemed a proper 
compliance with this
Section and shall qualify such road 
district for a full, rather than proportionate,  allotment under 
this
Section.  If the levy for the special tax is less than 
0.08% of the value of the taxable property, or, in DuPage 
County if the levy for the special tax is less than the lesser 
of (i) 0.08% or (ii) $12,000 per mile of road under the 
jurisdiction of the road district, and if the levy for the 
special tax is more than any other levy for road and bridge 
purposes, then the levy for the special tax qualifies the road 
district for a proportionate, rather than full, allotment under 
this Section.  If the levy for the special tax is equal to or 
less than any other levy for road and bridge purposes, then any 
allotment under this Section shall be determined by the other 
levy for road and bridge purposes.
    Prior to 2011, if a township has transferred to the road 
and bridge fund
money which, when added to the amount of any 
tax levy of the road
district would be the equivalent of a tax 
levy requiring extension at a
rate of at least .08%,  or, in 
DuPage County, an amount equal to or greater
than $12,000 per 
mile of road under the jurisdiction of the road district,

whichever is less, such transfer, together with any such tax 
levy,
shall be deemed a proper compliance with this Section and 
shall qualify
the road district for an allotment under this 
Section.

    In counties in which a property tax extension limitation is 
imposed
under the Property Tax Extension Limitation Law, road 
districts may retain
their entitlement to a motor fuel tax 
allotment or, beginning in 2011, their entitlement to a full 
allotment if, at the time the property
tax
extension limitation 
was imposed, the road district was levying a road and
bridge 
tax at a rate sufficient to entitle it to a motor fuel tax 
allotment
and continues to levy the maximum allowable amount 
after the imposition of the
property tax extension limitation.  
Any road district may in all circumstances
retain its 
entitlement to a motor fuel tax allotment or, beginning in 
2011, its entitlement to a full allotment if it levied a road 
and
bridge tax in an amount that will require the extension of 
the tax against the
taxable property in the road district at a 
rate of not less than 0.08% of the
assessed value of the 
property, based upon the assessment for the year
immediately 
preceding the year in which the tax was levied and as equalized 
by
the Department of Revenue or, in DuPage County, an amount 
equal to or greater
than $12,000 per mile of road under the 
jurisdiction of the road district,
whichever is less.

    As used in this Section the term "road district" means any 
road
district, including a county unit road district, provided 
for by the
Illinois Highway Code; and the term "township or 
district road"
means any road in the township and district road 
system as defined in the
Illinois Highway Code.  For the 
purposes of this Section, "township or
district road" also 
includes such roads as are maintained by park
districts, forest 
preserve districts and conservation districts.  The
Department 
of Transportation shall determine the mileage of all township

and district roads for the purposes of making allotments and 
allocations of
motor fuel tax funds for use in road districts.

    Payment of motor fuel tax moneys to municipalities and 
counties shall
be made as soon as possible after the allotment 
is made.  The treasurer
of the municipality or county may invest 
these funds until their use is
required and the interest earned 
by these investments shall be limited
to the same uses as the 
principal funds.

(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24, 
eff. 6-19-13; 98-674, eff. 6-30-14.)

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

Effective Date:  8/23/2019