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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2576 Introduced 2/16/2016, by Sen. Martin A. Sandoval SYNOPSIS AS INTRODUCED:
| | 35 ILCS 505/8 | from Ch. 120, par. 424 |
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Amends the Motor Fuel Tax Law. Makes a technical change in a Section
concerning the distribution and use of certain tax moneys under the Act.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing |
| 5 | | Section 8 as follows:
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| 6 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
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| 7 | | Sec. 8. Except as provided in Section 8a, subdivision
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| 8 | | (h)(1) of Section 12a, Section 13a.6, and
and items
13, 14, 15, |
| 9 | | and 16 of Section 15, all money received by the Department |
| 10 | | under
this Act, including payments made to the Department by
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| 11 | | member jurisdictions participating in the International Fuel |
| 12 | | Tax Agreement,
shall be deposited in a special fund in the |
| 13 | | State treasury, to be known as the
"Motor Fuel Tax Fund", and |
| 14 | | shall be used as follows: |
| 15 | | (a) 2 1/2 cents per gallon of the tax collected on special |
| 16 | | fuel under
paragraph (b) of Section 2 and Section 13a of this |
| 17 | | Act shall be transferred
to the State Construction Account Fund |
| 18 | | in the State Treasury;
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| 19 | | (b) $420,000 shall be transferred each month to the State |
| 20 | | Boating Act
Fund to be used by the Department of Natural |
| 21 | | Resources for the purposes
specified in Article X of the Boat |
| 22 | | Registration and Safety Act;
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| 23 | | (c) $3,500,000 shall be transferred each month to the Grade |
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| 1 | | Crossing
Protection Fund to be used as follows: not less than |
| 2 | | $12,000,000 each fiscal
year shall be used for the construction |
| 3 | | or reconstruction of rail highway grade
separation structures; |
| 4 | | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in |
| 5 | | fiscal year 2010 and each fiscal
year
thereafter shall be |
| 6 | | transferred to the Transportation
Regulatory Fund and shall be |
| 7 | | accounted for as part of the rail carrier
portion of such funds |
| 8 | | and shall be used to pay the cost of administration
of the |
| 9 | | Illinois Commerce Commission's railroad safety program in |
| 10 | | connection
with its duties under subsection (3) of Section |
| 11 | | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be |
| 12 | | used by the Department of Transportation
upon order of the |
| 13 | | Illinois Commerce Commission, to pay that part of the
cost |
| 14 | | apportioned by such Commission to the State to cover the |
| 15 | | interest
of the public in the use of highways, roads, streets, |
| 16 | | or
pedestrian walkways in the
county highway system, township |
| 17 | | and district road system, or municipal
street system as defined |
| 18 | | in the Illinois Highway Code, as the same may
from time to time |
| 19 | | be amended, for separation of grades, for installation,
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| 20 | | construction or reconstruction of crossing protection or |
| 21 | | reconstruction,
alteration, relocation including construction |
| 22 | | or improvement of any
existing highway necessary for access to |
| 23 | | property or improvement of any
grade crossing and grade |
| 24 | | crossing surface including the necessary highway approaches |
| 25 | | thereto of any
railroad across the highway or public road, or |
| 26 | | for the installation,
construction, reconstruction, or |
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| 1 | | maintenance of a pedestrian walkway over or
under a railroad |
| 2 | | right-of-way, as provided for in and in
accordance with Section |
| 3 | | 18c-7401 of the Illinois Vehicle Code.
The Commission may order |
| 4 | | up to $2,000,000 per year in Grade Crossing Protection Fund |
| 5 | | moneys for the improvement of grade crossing surfaces and up to |
| 6 | | $300,000 per year for the maintenance and renewal of 4-quadrant |
| 7 | | gate vehicle detection systems located at non-high speed rail |
| 8 | | grade crossings. The Commission shall not order more than |
| 9 | | $2,000,000 per year in Grade
Crossing Protection Fund moneys |
| 10 | | for pedestrian walkways.
In entering orders for projects for |
| 11 | | which payments from the Grade Crossing
Protection Fund will be |
| 12 | | made, the Commission shall account for expenditures
authorized |
| 13 | | by the orders on a cash rather than an accrual basis. For |
| 14 | | purposes
of this requirement an "accrual basis" assumes that |
| 15 | | the total cost of the
project is expended in the fiscal year in |
| 16 | | which the order is entered, while a
"cash basis" allocates the |
| 17 | | cost of the project among fiscal years as
expenditures are |
| 18 | | actually made. To meet the requirements of this subsection,
the |
| 19 | | Illinois Commerce Commission shall develop annual and 5-year |
| 20 | | project plans
of rail crossing capital improvements that will |
| 21 | | be paid for with moneys from
the Grade Crossing Protection |
| 22 | | Fund. The annual project plan shall identify
projects for the |
| 23 | | succeeding fiscal year and the 5-year project plan shall
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| 24 | | identify projects for the 5 directly succeeding fiscal years. |
| 25 | | The Commission
shall submit the annual and 5-year project plans |
| 26 | | for this Fund to the Governor,
the President of the Senate, the |
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| 1 | | Senate Minority Leader, the Speaker of the
House of |
| 2 | | Representatives, and the Minority Leader of the House of
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| 3 | | Representatives on
the first Wednesday in April of each year;
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| 4 | | (d) of the amount remaining after allocations provided for |
| 5 | | in
subsections (a), (b) and (c), a sufficient amount shall be |
| 6 | | reserved to
pay all of the following:
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| 7 | | (1) the costs of the Department of Revenue in |
| 8 | | administering this
Act;
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| 9 | | (2) the costs of the Department of Transportation in |
| 10 | | performing its
duties imposed by the Illinois Highway Code |
| 11 | | for supervising the use of motor
fuel tax funds apportioned |
| 12 | | to municipalities, counties and road districts;
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| 13 | | (3) refunds provided for in Section 13, refunds for |
| 14 | | overpayment of decal fees paid under Section 13a.4 of this |
| 15 | | Act, and refunds provided for under the terms
of the |
| 16 | | International Fuel Tax Agreement referenced in Section |
| 17 | | 14a;
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| 18 | | (4) from October 1, 1985 until June 30, 1994, the |
| 19 | | administration of the
Vehicle Emissions Inspection Law, |
| 20 | | which amount shall be certified monthly by
the |
| 21 | | Environmental Protection Agency to the State Comptroller |
| 22 | | and shall promptly
be transferred by the State Comptroller |
| 23 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle |
| 24 | | Inspection Fund, and for the period July 1, 1994 through
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| 25 | | June 30, 2000, one-twelfth of $25,000,000 each month, for |
| 26 | | the period July 1, 2000 through June 30, 2003,
one-twelfth |
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| 1 | | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, |
| 2 | | and $15,000,000 on January 1, 2004, and $15,000,000
on
each
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| 3 | | July
1 and October 1, or as soon thereafter as may be |
| 4 | | practical, during the period July 1, 2004 through June 30, |
| 5 | | 2012,
and $30,000,000 on June 1, 2013, or as soon |
| 6 | | thereafter as may be practical, and $15,000,000 on July 1 |
| 7 | | and October 1, or as soon thereafter as may be practical, |
| 8 | | during the period of July 1, 2013 through June 30, 2015, |
| 9 | | for the administration of the Vehicle Emissions Inspection |
| 10 | | Law of
2005, to be transferred by the State Comptroller and |
| 11 | | Treasurer from the Motor
Fuel Tax Fund into the Vehicle |
| 12 | | Inspection Fund;
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| 13 | | (5) amounts ordered paid by the Court of Claims; and
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| 14 | | (6) payment of motor fuel use taxes due to member |
| 15 | | jurisdictions under
the terms of the International Fuel Tax |
| 16 | | Agreement. The Department shall
certify these amounts to |
| 17 | | the Comptroller by the 15th day of each month; the
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| 18 | | Comptroller shall cause orders to be drawn for such |
| 19 | | amounts, and the Treasurer
shall administer those amounts |
| 20 | | on or before the last day of each month;
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| 21 | | (e) after allocations for the purposes set forth in |
| 22 | | subsections
(a), (b), (c) and (d), the remaining amount shall |
| 23 | | be apportioned as follows:
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| 24 | | (1) Until January 1, 2000, 58.4%, and beginning January |
| 25 | | 1, 2000, 45.6%
shall be deposited as follows:
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| 26 | | (A) 37% into the State Construction Account Fund, |
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| 1 | | and
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| 2 | | (B) 63% into the Road Fund, $1,250,000 of which |
| 3 | | shall be reserved each
month for the Department of |
| 4 | | Transportation to be used in accordance with
the |
| 5 | | provisions of Sections 6-901 through 6-906 of the |
| 6 | | Illinois Highway Code;
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| 7 | | (2) Until January 1, 2000, 41.6%, and beginning January |
| 8 | | 1, 2000, 54.4%
shall be transferred to the Department of |
| 9 | | Transportation to be
distributed as follows:
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| 10 | | (A) 49.10% to the municipalities of the State,
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| 11 | | (B) 16.74% to the counties of the State having |
| 12 | | 1,000,000 or more inhabitants,
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| 13 | | (C) 18.27% to the counties of the State having less |
| 14 | | than 1,000,000 inhabitants,
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| 15 | | (D) 15.89% to the road districts of the State.
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| 16 | | As soon as may be after the first day of each month the |
| 17 | | Department of
Transportation shall allot to each municipality |
| 18 | | its share of the amount
apportioned to the several |
| 19 | | municipalities which shall be in proportion
to the population |
| 20 | | of such municipalities as determined by the last
preceding |
| 21 | | municipal census if conducted by the Federal Government or
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| 22 | | Federal census. If territory is annexed to any municipality |
| 23 | | subsequent
to the time of the last preceding census the |
| 24 | | corporate authorities of
such municipality may cause a census |
| 25 | | to be taken of such annexed
territory and the population so |
| 26 | | ascertained for such territory shall be
added to the population |
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| 1 | | of the municipality as determined by the last
preceding census |
| 2 | | for the purpose of determining the allotment for that
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| 3 | | municipality. If the population of any municipality was not |
| 4 | | determined
by the last Federal census preceding any |
| 5 | | apportionment, the
apportionment to such municipality shall be |
| 6 | | in accordance with any
census taken by such municipality. Any |
| 7 | | municipal census used in
accordance with this Section shall be |
| 8 | | certified to the Department of
Transportation by the clerk of |
| 9 | | such municipality, and the accuracy
thereof shall be subject to |
| 10 | | approval of the Department which may make
such corrections as |
| 11 | | it ascertains to be necessary.
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| 12 | | As soon as may be after the first day of each month the |
| 13 | | Department of
Transportation shall allot to each county its |
| 14 | | share of the amount
apportioned to the several counties of the |
| 15 | | State as herein provided.
Each allotment to the several |
| 16 | | counties having less than 1,000,000
inhabitants shall be in |
| 17 | | proportion to the amount of motor vehicle
license fees received |
| 18 | | from the residents of such counties, respectively,
during the |
| 19 | | preceding calendar year. The Secretary of State shall, on or
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| 20 | | before April 15 of each year, transmit to the Department of
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| 21 | | Transportation a full and complete report showing the amount of |
| 22 | | motor
vehicle license fees received from the residents of each |
| 23 | | county,
respectively, during the preceding calendar year. The |
| 24 | | Department of
Transportation shall, each month, use for |
| 25 | | allotment purposes the last
such report received from the |
| 26 | | Secretary of State.
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| 1 | | As soon as may be after the first day of each month, the |
| 2 | | Department
of Transportation shall allot to the several |
| 3 | | counties their share of the
amount apportioned for the use of |
| 4 | | road districts. The allotment shall
be apportioned among the |
| 5 | | several counties in the State in the proportion
which the total |
| 6 | | mileage of township or district roads in the respective
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| 7 | | counties bears to the total mileage of all township and |
| 8 | | district roads
in the State. Funds allotted to the respective |
| 9 | | counties for the use of
road districts therein shall be |
| 10 | | allocated to the several road districts
in the county in the |
| 11 | | proportion which the total mileage of such township
or district |
| 12 | | roads in the respective road districts bears to the total
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| 13 | | mileage of all such township or district roads in the county. |
| 14 | | After
July 1 of any year prior to 2011, no allocation shall be |
| 15 | | made for any road district
unless it levied a tax for road and |
| 16 | | bridge purposes in an amount which
will require the extension |
| 17 | | of such tax against the taxable property in
any such road |
| 18 | | district at a rate of not less than either .08% of the value
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| 19 | | thereof, based upon the assessment for the year immediately |
| 20 | | prior to the year
in which such tax was levied and as equalized |
| 21 | | by the Department of Revenue
or, in DuPage County, an amount |
| 22 | | equal to or greater than $12,000 per mile of
road under the |
| 23 | | jurisdiction of the road district, whichever is less. Beginning |
| 24 | | July 1, 2011 and each July 1 thereafter, an allocation shall be |
| 25 | | made for any road district
if it levied a tax for road and |
| 26 | | bridge purposes. In counties other than DuPage County, if the |
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| 1 | | amount of the tax levy requires the extension of the tax |
| 2 | | against the taxable property in
the road district at a rate |
| 3 | | that is less than 0.08% of the value
thereof, based upon the |
| 4 | | assessment for the year immediately prior to the year
in which |
| 5 | | the tax was levied and as equalized by the Department of |
| 6 | | Revenue, then the amount of the allocation for that road |
| 7 | | district shall be a percentage of the maximum allocation equal |
| 8 | | to the percentage obtained by dividing the rate extended by the |
| 9 | | district by 0.08%. In DuPage County, if the amount of the tax |
| 10 | | levy requires the extension of the tax against the taxable |
| 11 | | property in
the road district at a rate that is less than the |
| 12 | | lesser of (i) 0.08% of the value
of the taxable property in the |
| 13 | | road district, based upon the assessment for the year |
| 14 | | immediately prior to the year
in which such tax was levied and |
| 15 | | as equalized by the Department of Revenue,
or (ii) a rate that |
| 16 | | will yield an amount equal to $12,000 per mile of
road under |
| 17 | | the jurisdiction of the road district, then the amount of the |
| 18 | | allocation for the road district shall be a percentage of the |
| 19 | | maximum allocation equal to the percentage obtained by dividing |
| 20 | | the rate extended by the district by the lesser of (i) 0.08% or |
| 21 | | (ii) the rate that will yield an amount equal to $12,000 per |
| 22 | | mile of
road under the jurisdiction of the road district. |
| 23 | | Prior to 2011, 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 in |
| 26 | | an amount which would require extension at a
rate of not less |
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| 1 | | than .08% of the value of the taxable property thereof,
as |
| 2 | | equalized or assessed by the Department of Revenue,
or, in |
| 3 | | DuPage County, an amount equal to or greater than $12,000 per |
| 4 | | mile of
road under the jurisdiction of the road district, |
| 5 | | whichever is less,
such levy shall, however, be deemed a proper |
| 6 | | compliance with this
Section and shall qualify such road |
| 7 | | district for an allotment under this
Section. Beginning in 2011 |
| 8 | | and thereafter, if any
road district has levied a special tax |
| 9 | | for road purposes
under Sections 6-601, 6-602, and 6-603 of the |
| 10 | | Illinois Highway Code, and
the tax was levied in an amount that |
| 11 | | would require extension at a
rate of not less than 0.08% of the |
| 12 | | value of the taxable property of that road district,
as |
| 13 | | equalized or assessed by the Department of Revenue or, in |
| 14 | | DuPage County, an amount equal to or greater than $12,000 per |
| 15 | | mile of road under the jurisdiction of the road district, |
| 16 | | whichever is less, that levy shall be deemed a proper |
| 17 | | compliance with this
Section and shall qualify such road |
| 18 | | district for a full, rather than proportionate, allotment under |
| 19 | | this
Section. If the levy for the special tax is less than |
| 20 | | 0.08% of the value of the taxable property, or, in DuPage |
| 21 | | County if the levy for the special tax is less than the lesser |
| 22 | | of (i) 0.08% or (ii) $12,000 per mile of road under the |
| 23 | | jurisdiction of the road district, and if the levy for the |
| 24 | | special tax is more than any other levy for road and bridge |
| 25 | | purposes, then the levy for the special tax qualifies the road |
| 26 | | district for a proportionate, rather than full, allotment under |
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| 1 | | this Section. If the levy for the special tax is equal to or |
| 2 | | less than any other levy for road and bridge purposes, then any |
| 3 | | allotment under this Section shall be determined by the other |
| 4 | | levy for road and bridge purposes. |
| 5 | | Prior to 2011, if a township has transferred to the road |
| 6 | | and bridge fund
money which, when added to the amount of any |
| 7 | | tax levy of the road
district would be the equivalent of a tax |
| 8 | | levy requiring extension at a
rate of at least .08%, or, in |
| 9 | | DuPage County, an amount equal to or greater
than $12,000 per |
| 10 | | mile of road under the jurisdiction of the road district,
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| 11 | | whichever is less, such transfer, together with any such tax |
| 12 | | levy,
shall be deemed a proper compliance with this Section and |
| 13 | | shall qualify
the road district for an allotment under this |
| 14 | | Section.
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| 15 | | In counties in which a property tax extension limitation is |
| 16 | | imposed
under the Property Tax Extension Limitation Law, road |
| 17 | | districts may retain
their entitlement to a motor fuel tax |
| 18 | | allotment or, beginning in 2011, their entitlement to a full |
| 19 | | allotment if, at the time the property
tax
extension limitation |
| 20 | | was imposed, the road district was levying a road and
bridge |
| 21 | | tax at a rate sufficient to entitle it to a motor fuel tax |
| 22 | | allotment
and continues to levy the maximum allowable amount |
| 23 | | after the imposition of the
property tax extension limitation. |
| 24 | | Any road district may in all circumstances
retain its |
| 25 | | entitlement to a motor fuel tax allotment or, beginning in |
| 26 | | 2011, its entitlement to a full allotment if it levied a road |
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| 1 | | and
bridge tax in an amount that will require the extension of |
| 2 | | the tax against the
taxable property in the road district at a |
| 3 | | rate of not less than 0.08% of the
assessed value of the |
| 4 | | property, based upon the assessment for the year
immediately |
| 5 | | preceding the year in which the tax was levied and as equalized |
| 6 | | by
the Department of Revenue or, in DuPage County, an amount |
| 7 | | equal to or greater
than $12,000 per mile of road under the |
| 8 | | jurisdiction of the road district,
whichever is less.
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| 9 | | As used in this Section the term "road district" means any |
| 10 | | road
district, including a county unit road district, provided |
| 11 | | for by the
Illinois Highway Code; and the term "township or |
| 12 | | district road"
means any road in the township and district road |
| 13 | | system as defined in the
Illinois Highway Code. For the |
| 14 | | purposes of this Section, "township or
district road" also |
| 15 | | includes such roads as are maintained by park
districts, forest |
| 16 | | preserve districts and conservation districts. The
Department |
| 17 | | of Transportation shall determine the mileage of all township
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| 18 | | and district roads for the purposes of making allotments and |
| 19 | | allocations of
motor fuel tax funds for use in road districts.
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| 20 | | Payment of motor fuel tax moneys to municipalities and |
| 21 | | counties shall
be made as soon as possible after the allotment |
| 22 | | is made. The treasurer
of the municipality or county may invest |
| 23 | | these funds until their use is
required and the interest earned |
| 24 | | by these investments shall be limited
to the same uses as the |
| 25 | | principal funds.
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| 26 | | (Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24, |