Public Act 102-0452
 
HB2950 EnrolledLRB102 04188 RAM 15556 b


  
    AN ACT concerning transportation.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
 
    Section 5. The Counties Code is amended  by changing 
Section 5-1035.1 as follows:
 


    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)




    Sec. 5-1035.1. County Motor Fuel Tax Law.  
    (a) The county board of the
counties of DuPage, Kane, 
Lake, Will, and McHenry may, by an ordinance or resolution

adopted by an affirmative vote of a majority of the members 
elected or
appointed to the county board, impose a tax upon all 
persons engaged in the
county in the business of selling motor 
fuel, as now or hereafter defined
in the Motor Fuel Tax Law, at 
retail for the operation of motor vehicles
upon public 
highways or for the operation of recreational watercraft upon

waterways. The collection of a tax under this Section based on 
gallonage of gasoline used for the propulsion of any aircraft 
is prohibited, and the collection of a tax based on gallonage 
of special fuel used for the propulsion of any aircraft is 
prohibited on and after December 1, 2019. Kane County may 
exempt diesel fuel from the tax imposed pursuant
to this 
Section.  The initial tax rate may not be less than 4 cents per 
gallon of motor fuel sold at retail within
the county for the 
purpose of use or consumption and not for the purpose of
resale 
and may not exceed 8 cents per gallon of motor fuel sold at 
retail within
the county for the purpose of use or consumption 
and not for the purpose of
resale. The proceeds from the tax 
shall be used by the county solely for
the purposes of 
operating, constructing, and improving public highways,  and

waterways, shared-use paths for nonvehicular public travel, 
sidewalks, and bike paths and acquiring real property and 
rights-of-way for public
highways,  and waterways, shared-use 
paths for nonvehicular public travel, sidewalks, and bike 
paths  within the county imposing the tax.

    (a-5) By June 1, 2020, and by June 1 of each year 
thereafter, the Department of Revenue shall determine an 
annual rate increase to take effect on July 1 of that calendar 
year and continue through June 30 of the next calendar year. 
Not later than June 1 of each year, the Department of Revenue 
shall publish on its website the rate that will take effect on 
July 1 of that calendar year. The rate shall be equal to the 
rate in effect increased by an amount equal to the percentage 
increase, if any, in the Consumer Price Index for All Urban 
Consumers for all items, published by the United States 
Department of Labor for the 12 months ending in March of each 
year. The rate shall be rounded to the nearest one-tenth of one 
cent. Each new rate may not exceed the rate in effect on June 
30 of the previous year plus one cent. 
    (b) A tax imposed pursuant to this Section, and all civil 
penalties that may
be assessed as an incident thereof, shall 
be administered, collected, and
enforced by the Illinois 
Department of Revenue in the same manner as the
tax imposed 
under the Retailers' Occupation Tax Act, as now or hereafter

amended, insofar as may be practicable; except that in the 
event of a
conflict with the provisions of this Section, this 
Section shall control.
The Department of Revenue shall have 
full power: to administer and enforce
this Section; to collect 
all taxes and penalties due hereunder; to dispose
of taxes and 
penalties so collected in the manner hereinafter provided; and

to determine all rights to credit memoranda arising on account 
of the
erroneous payment of tax or penalty hereunder.

    (b-5) Persons subject to any tax imposed under the 
authority granted in this Section may reimburse themselves for 
their seller's tax liability hereunder by separately stating 
that tax as an additional charge, which charge may be stated in 
combination, in a single amount, with State tax which sellers 
are required to collect under the Use Tax Act, pursuant to such 
bracket schedules as the Department may prescribe. 
    (c) Whenever the Department determines that a refund shall 
be made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified, and to the person named,
in the notification 
from the Department. The refund shall be paid by
the State 
Treasurer out of the County Option Motor Fuel Tax Fund.

    (d) The Department shall forthwith pay over to the State 
Treasurer, ex officio, as trustee, all taxes and penalties 
collected hereunder, which
shall be deposited into the County 
Option Motor Fuel Tax Fund, a special
fund in the State 
Treasury which is hereby created. On or before the 25th
day of 
each calendar month, the Department shall prepare and certify 
to the
State Comptroller the disbursement of stated sums of 
money to named
counties for which taxpayers have paid taxes or 
penalties hereunder to the
Department during the second 
preceding calendar month. The amount to be
paid to each county 
shall be the amount (not including credit memoranda)
collected 
hereunder from retailers within the county during the second

preceding calendar month by the Department, but not including 
an amount
equal to the amount of refunds made during the second 
preceding calendar
month by the Department on behalf of the 
county;
less
2% of the balance, which sum shall be retained by 
the State Treasurer to cover the costs incurred by the 
Department in administering and enforcing the provisions of 
this Section.  The Department, at the time of each monthly 
disbursement to the counties, shall prepare and certify to the 
Comptroller the amount so retained by the State Treasurer, 
which shall be transferred into the Tax Compliance and 
Administration Fund.
    (e) Nothing in this Section shall be construed to 
authorize a county to
impose a tax upon the privilege of 
engaging in any business which under
the Constitution of the 
United States may not be made the subject of
taxation by this 
State.

    (f) Until January 1, 2020, an ordinance or resolution 
imposing a tax hereunder or effecting a
change in the rate 
thereof shall be effective on the first day of the second

calendar month next following the month in which the ordinance 
or
resolution is adopted and a certified copy thereof is filed 
with the
Department of Revenue,  whereupon the Department of 
Revenue shall proceed
to administer and enforce this Section 
on behalf of the county as of the
effective date of the 
ordinance or resolution.
    On and after January 1, 2020, an ordinance or resolution 
imposing or discontinuing the tax hereunder or effecting a 
change in the rate thereof shall either: (i) be adopted and a 
certified copy thereof filed with the Department on or before 
the first day of April, whereupon the Department shall proceed 
to administer and enforce this Section as of the first day of 
July next following the adoption and filing; or (ii) be 
adopted and a certified copy thereof filed with the Department 
on or before the first day of October, whereupon the 
Department shall proceed to administer and enforce this 
Section as of the first day of January next following the 
adoption and filing. 

    (g) This Section shall be known and may be cited as the 
County Motor Fuel
Tax Law.

(Source: P.A. 101-10, eff. 6-5-19; 101-32, eff. 6-28-19; 
101-275, eff. 8-9-19; 101-604, eff. 12-13-19.)

 
    Section 10. The Illinois Highway Code is amended  by 
changing Sections 2-202, 5-701.13, and 5-801 as follows:
 



    (605 ILCS 5/2-202)  (from Ch. 121, par. 2-202)



    Sec. 2-202. 
Highway-any public way for vehicular travel 
which has been
laid out in pursuance of any law of this State, 
or of the Territory of
Illinois, or which has been established 
by dedication, or used by the
public as a highway for 15 years, 
or which has been or may be laid out and
connect a subdivision 
or platted land with a public highway and which has
been 
dedicated for the use of the owners of the land included in the

subdivision or platted land where there has been an acceptance 
and use
under such dedication by such owners, and which has not 
been vacated in
pursuance of law. The term "highway" includes 
rights of way, bridges,
drainage structures, signs, guard 
rails, protective structures, shared-use paths for 
nonvehicular public travel, sidewalks, bike paths, and all

other structures and appurtenances necessary or convenient for 
vehicular
traffic. A highway in a rural area may be called a 
"road", while a highway
in a municipal area may be called a 
"street".

(Source: Laws 1959, p. 196.)

 



    (605 ILCS 5/5-701.13)  (from Ch. 121, par. 5-701.13)



    Sec. 5-701.13. Motor fuel tax funds; counties over 
500,000. The county
board of any county may also use motor fuel 
tax
funds allotted to it for placing, erecting, and 
maintaining signs, or
surface
markings, or both to indicate 
officially designated bicycle routes along
county
highways.  In 
addition, the county board of a county with a population over

500,000 may also use motor fuel tax funds allotted to
it
for 
the construction and maintenance of bicycle routes or paths, 
shared-use paths for nonvehicular public travel, and sidewalks 
within the county, including along county highways
or along 
State highways by agreement with the Department.

(Source: P.A. 88-502; 88-676, eff. 12-14-94.)

 



    (605 ILCS 5/5-801)  (from Ch. 121, par. 5-801)



    Sec. 5-801. 
Any county, in its name, may acquire the fee 
simple title, or
such lesser interest as may be desired, to any 
lands, rights or other
property necessary for the 
construction, maintenance or operation of any
county highway, 
township road, or district road, shared-use path for 
nonvehicular public travel, sidewalk, or bike path within the 
county or
necessary for the locating, relocating, widening, 
altering, extending or
straightening thereof, by purchase or 
gift or, if the compensation or
damages cannot be agreed upon, 
by the exercise of the right of eminent
domain under the 
eminent domain laws of this State. The county shall not be

required to furnish bond in any eminent domain proceeding.

    When, in the judgment of the county, it is more practical 
and economical
to acquire the fee title to inaccessible 
remnants of tracts of land from
which rights-of-way are being 
acquired than to pay for damages to property
not taken, the 
county may do so by purchase but not by eminent domain

proceedings.

    When acquiring land for a highway on a new location, and 
when a parcel
of land one acre or less in area contains a 
single family residence, which
is in conformance with existing 
zoning ordinances, and only a part of said
parcel is required 
for county highway purposes causing the remainder of the

parcel not to conform with the existing zoning ordinances, or 
when the
location of the right of way line of the proposed 
highway reduces the
distance from an existing single family 
residence to the right of way line
to ten feet or less, the 
acquiring agency shall, if the owner so demands,
take the 
whole parcel by negotiation or condemnation. The part not 
needed
for highway purposes may be rented, sold or exchanged 
by the acquiring
agency.

(Source: Laws 1967, p. 3206.)

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


Effective Date:  8/20/2021