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