Bill Text: IL SB1491 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Motor Fuel Tax Law. Makes changes to the allocations of the tax receipts. Provides that a proportional allotment of tax receipts shall be made for any road district based on the rate extended by the district. Sets forth allocation procedures for DuPage County. Provides that if any road district has levied a special tax for road purposes under certain Sections of the Illinois Highway Code, that levy entitles the road district for a full or proportionate allotment depending on the rate of the levy. Sets forth allotment procedures for those instances when a township has transferred money to the road and bridge fund. Sets forth allotment procedures for road districts that are subject to the Property Tax Extension Limitation Law. Deletes a provision that the term "road district" includes park districts, forest preserve districts and conservation districts organized under Illinois law. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-03-13 - Rule 3-9(a) / Re-referred to Assignments [SB1491 Detail]

Download: Illinois-2009-SB1491-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 SB1491 Introduced 2/18/2009, by Sen. Louis S. Viverito SYNOPSIS AS INTRODUCED:
35 ILCS 505/8 from Ch. 120, par. 424
Amends the Motor Fuel Tax Law. Makes changes to the allocations of the tax receipts. Provides that a proportional allotment of tax receipts shall be made for any road district based on the rate extended by the district. Sets forth allocation procedures for DuPage County. Provides that if any road district has levied a special tax for road purposes under certain Sections of the Illinois Highway Code, that levy entitles the road district for a full or proportionate allotment depending on the rate of the levy. Sets forth allotment procedures for those instances when a township has transferred money to the road and bridge fund. Sets forth allotment procedures for road districts that are subject to the Property Tax Extension Limitation Law. Deletes a provision that the term "road district" includes park districts, forest preserve districts and conservation districts organized under Illinois law. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
SB1491 LRB096 03497 HLH 13522 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) $2,250,000 shall be transferred each month to the Grade

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Crossing Protection Fund to be used as follows: not less than
$6,000,000 each fiscal year shall be used for the construction
or reconstruction of rail highway grade separation structures;
$2,250,000 in fiscal year 2004 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 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

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accordance with Section 18c-7401 of the Illinois Vehicle Code.
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:

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(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 of this Act and
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,
2010 2009, 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;

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(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,

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(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

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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

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mileage of all such township or district roads in the county.
After July 1 of any year prior to 2010, 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, 2010 and each July 1 thereafter, an allocation shall be
made for any road district if it levied a tax for road and
bridge purposes. If the amount of the tax levy, however,
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 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 0.08%. In DuPage
County, however, no allocation shall be made for any road
district unless it levied a tax for road and bridge purposes in
an amount that will require the extension of that tax against
the taxable property in any such road district (i) at a rate of

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not less than either 0.08% 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 (ii) in an amount equal to or greater than $12,000
per mile of road under the jurisdiction of the road district,
whichever is less.
Prior to 2010, if 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 2010
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 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, that levy
shall be deemed a proper compliance with this Section and shall

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qualify such road district for a full, rather than
proportionate, allotment under this Section. Except in DuPage
County, if the levy for the special tax is less than 0.08% of
the value of the taxable property 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 2010, if 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 2010, their entitlement to a full
allotment if, at the time the property tax extension limitation

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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
2010, their 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, "road district" also includes park
districts, forest preserve districts and conservation
districts organized under Illinois law and "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

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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. 94-839, eff. 6-6-06; 95-744, eff. 7-18-08.)
Section 99. Effective date. This Act takes effect upon