Bill Text: IL SB2552 | 2011-2012 | 97th General Assembly | Introduced
Bill Title: Amends the Motor Fuel Tax Law. Includes "cemeteries" within the definition of "road districts" for the purposes of allotments and distributions. Defines a "cemetery" as any publicly-owned land in this State dedicated to and used, or intended to be used, for the interment of human remains and that contains more than 5 miles of roadway.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Failed) 2013-01-08 - Session Sine Die [SB2552 Detail]
Download: Illinois-2011-SB2552-Introduced.html
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||
4 | Section 5. The Motor Fuel Tax Law is amended by changing | ||||||||||||||||||||||||||||
5 | Sections 1 and 8 and by adding Section 1.30 as follows:
| ||||||||||||||||||||||||||||
6 | (35 ILCS 505/1) (from Ch. 120, par. 417)
| ||||||||||||||||||||||||||||
7 | Sec. 1.
For the purposes of this Act the terms set out in | ||||||||||||||||||||||||||||
8 | the following Sections preceding Section 2 1.1
through 1.21 | ||||||||||||||||||||||||||||
9 | have the meanings ascribed to them in those Sections.
| ||||||||||||||||||||||||||||
10 | (Source: P.A. 86-16; 86-1028.)
| ||||||||||||||||||||||||||||
11 | (35 ILCS 505/1.30 new) | ||||||||||||||||||||||||||||
12 | Sec. 1.30. Cemetery. "Cemetery" means any publicly-owned | ||||||||||||||||||||||||||||
13 | land in this State dedicated to and used, or intended to be | ||||||||||||||||||||||||||||
14 | used, for the interment of human remains and that contains more | ||||||||||||||||||||||||||||
15 | than 5 miles of roadway.
| ||||||||||||||||||||||||||||
16 | (35 ILCS 505/8) (from Ch. 120, par. 424)
| ||||||||||||||||||||||||||||
17 | Sec. 8. Except as provided in Section 8a, subdivision
| ||||||||||||||||||||||||||||
18 | (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | ||||||||||||||||||||||||||||
19 | 16 of Section 15, all money received by the Department under
| ||||||||||||||||||||||||||||
20 | this Act, including payments made to the Department by
member | ||||||||||||||||||||||||||||
21 | jurisdictions participating in the International Fuel Tax |
| |||||||
| |||||||
1 | Agreement,
shall be deposited in a special fund in the State | ||||||
2 | treasury, to be known as the
"Motor Fuel Tax Fund", and shall | ||||||
3 | be used as follows:
| ||||||
4 | (a) 2 1/2 cents per gallon of the tax collected on special | ||||||
5 | fuel under
paragraph (b) of Section 2 and Section 13a of this | ||||||
6 | Act shall be transferred
to the State Construction Account Fund | ||||||
7 | in the State Treasury;
| ||||||
8 | (b) $420,000 shall be transferred each month to the State | ||||||
9 | Boating Act
Fund to be used by the Department of Natural | ||||||
10 | Resources for the purposes
specified in Article X of the Boat | ||||||
11 | Registration and Safety Act;
| ||||||
12 | (c) $3,500,000 shall be transferred each month to the Grade | ||||||
13 | Crossing
Protection Fund to be used as follows: not less than | ||||||
14 | $12,000,000 each fiscal
year shall be used for the construction | ||||||
15 | or reconstruction of rail highway grade
separation structures; | ||||||
16 | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | ||||||
17 | fiscal year 2010 and each fiscal
year
thereafter shall be | ||||||
18 | transferred to the Transportation
Regulatory Fund and shall be | ||||||
19 | accounted for as part of the rail carrier
portion of such funds | ||||||
20 | and shall be used to pay the cost of administration
of the | ||||||
21 | Illinois Commerce Commission's railroad safety program in | ||||||
22 | connection
with its duties under subsection (3) of Section | ||||||
23 | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | ||||||
24 | used by the Department of Transportation
upon order of the | ||||||
25 | Illinois Commerce Commission, to pay that part of the
cost | ||||||
26 | apportioned by such Commission to the State to cover the |
| |||||||
| |||||||
1 | interest
of the public in the use of highways, roads, streets, | ||||||
2 | or
pedestrian walkways in the
county highway system, township | ||||||
3 | and district road system, or municipal
street system as defined | ||||||
4 | in the Illinois Highway Code, as the same may
from time to time | ||||||
5 | be amended, for separation of grades, for installation,
| ||||||
6 | construction or reconstruction of crossing protection or | ||||||
7 | reconstruction,
alteration, relocation including construction | ||||||
8 | or improvement of any
existing highway necessary for access to | ||||||
9 | property or improvement of any
grade crossing and grade | ||||||
10 | crossing surface including the necessary highway approaches | ||||||
11 | thereto of any
railroad across the highway or public road, or | ||||||
12 | for the installation,
construction, reconstruction, or | ||||||
13 | maintenance of a pedestrian walkway over or
under a railroad | ||||||
14 | right-of-way, as provided for in and in
accordance with Section | ||||||
15 | 18c-7401 of the Illinois Vehicle Code.
The Commission may order | ||||||
16 | up to $2,000,000 per year in Grade Crossing Protection Fund | ||||||
17 | moneys for the improvement of grade crossing surfaces and up to | ||||||
18 | $300,000 per year for the maintenance and renewal of 4-quadrant | ||||||
19 | gate vehicle detection systems located at non-high speed rail | ||||||
20 | grade crossings. The Commission shall not order more than | ||||||
21 | $2,000,000 per year in Grade
Crossing Protection Fund moneys | ||||||
22 | for pedestrian walkways.
In entering orders for projects for | ||||||
23 | which payments from the Grade Crossing
Protection Fund will be | ||||||
24 | made, the Commission shall account for expenditures
authorized | ||||||
25 | by the orders on a cash rather than an accrual basis. For | ||||||
26 | purposes
of this requirement an "accrual basis" assumes that |
| |||||||
| |||||||
1 | the total cost of the
project is expended in the fiscal year in | ||||||
2 | which the order is entered, while a
"cash basis" allocates the | ||||||
3 | cost of the project among fiscal years as
expenditures are | ||||||
4 | actually made. To meet the requirements of this subsection,
the | ||||||
5 | Illinois Commerce Commission shall develop annual and 5-year | ||||||
6 | project plans
of rail crossing capital improvements that will | ||||||
7 | be paid for with moneys from
the Grade Crossing Protection | ||||||
8 | Fund. The annual project plan shall identify
projects for the | ||||||
9 | succeeding fiscal year and the 5-year project plan shall
| ||||||
10 | identify projects for the 5 directly succeeding fiscal years. | ||||||
11 | The Commission
shall submit the annual and 5-year project plans | ||||||
12 | for this Fund to the Governor,
the President of the Senate, the | ||||||
13 | Senate Minority Leader, the Speaker of the
House of | ||||||
14 | Representatives, and the Minority Leader of the House of
| ||||||
15 | Representatives on
the first Wednesday in April of each year;
| ||||||
16 | (d) of the amount remaining after allocations provided for | ||||||
17 | in
subsections (a), (b) and (c), a sufficient amount shall be | ||||||
18 | reserved to
pay all of the following:
| ||||||
19 | (1) the costs of the Department of Revenue in | ||||||
20 | administering this
Act;
| ||||||
21 | (2) the costs of the Department of Transportation in | ||||||
22 | performing its
duties imposed by the Illinois Highway Code | ||||||
23 | for supervising the use of motor
fuel tax funds apportioned | ||||||
24 | to municipalities, counties and road districts;
| ||||||
25 | (3) refunds provided for in Section 13, refunds for | ||||||
26 | overpayment of decal fees paid under Section 13a.4 of this |
| |||||||
| |||||||
1 | Act, and refunds provided for under the terms
of the | ||||||
2 | International Fuel Tax Agreement referenced in Section | ||||||
3 | 14a;
| ||||||
4 | (4) from October 1, 1985 until June 30, 1994, the | ||||||
5 | administration of the
Vehicle Emissions Inspection Law, | ||||||
6 | which amount shall be certified monthly by
the | ||||||
7 | Environmental Protection Agency to the State Comptroller | ||||||
8 | and shall promptly
be transferred by the State Comptroller | ||||||
9 | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||||||
10 | Inspection Fund, and for the period July 1, 1994 through
| ||||||
11 | June 30, 2000, one-twelfth of $25,000,000 each month, for | ||||||
12 | the period July 1, 2000 through June 30, 2003,
one-twelfth | ||||||
13 | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | ||||||
14 | and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| ||||||
15 | July
1 and October 1, or as soon thereafter as may be | ||||||
16 | practical, during the period July 1, 2004 through June 30, | ||||||
17 | 2012,
for the administration of the Vehicle Emissions | ||||||
18 | Inspection Law of
2005, to be transferred by the State | ||||||
19 | Comptroller and Treasurer from the Motor
Fuel Tax Fund into | ||||||
20 | the Vehicle Inspection Fund;
| ||||||
21 | (5) amounts ordered paid by the Court of Claims; and
| ||||||
22 | (6) payment of motor fuel use taxes due to member | ||||||
23 | jurisdictions under
the terms of the International Fuel Tax | ||||||
24 | Agreement. The Department shall
certify these amounts to | ||||||
25 | the Comptroller by the 15th day of each month; the
| ||||||
26 | Comptroller shall cause orders to be drawn for such |
| |||||||
| |||||||
1 | amounts, and the Treasurer
shall administer those amounts | ||||||
2 | on or before the last day of each month;
| ||||||
3 | (e) after allocations for the purposes set forth in | ||||||
4 | subsections
(a), (b), (c) and (d), the remaining amount shall | ||||||
5 | be apportioned as follows:
| ||||||
6 | (1) Until January 1, 2000, 58.4%, and beginning January | ||||||
7 | 1, 2000, 45.6%
shall be deposited as follows:
| ||||||
8 | (A) 37% into the State Construction Account Fund, | ||||||
9 | and
| ||||||
10 | (B) 63% into the Road Fund, $1,250,000 of which | ||||||
11 | shall be reserved each
month for the Department of | ||||||
12 | Transportation to be used in accordance with
the | ||||||
13 | provisions of Sections 6-901 through 6-906 of the | ||||||
14 | Illinois Highway Code;
| ||||||
15 | (2) Until January 1, 2000, 41.6%, and beginning January | ||||||
16 | 1, 2000, 54.4%
shall be transferred to the Department of | ||||||
17 | Transportation to be
distributed as follows:
| ||||||
18 | (A) 49.10% to the municipalities of the State,
| ||||||
19 | (B) 16.74% to the counties of the State having | ||||||
20 | 1,000,000 or more inhabitants,
| ||||||
21 | (C) 18.27% to the counties of the State having less | ||||||
22 | than 1,000,000 inhabitants,
| ||||||
23 | (D) 15.89% to the road districts of the State.
| ||||||
24 | As soon as may be after the first day of each month the | ||||||
25 | Department of
Transportation shall allot to each municipality | ||||||
26 | its share of the amount
apportioned to the several |
| |||||||
| |||||||
1 | municipalities which shall be in proportion
to the population | ||||||
2 | of such municipalities as determined by the last
preceding | ||||||
3 | municipal census if conducted by the Federal Government or
| ||||||
4 | Federal census. If territory is annexed to any municipality | ||||||
5 | subsequent
to the time of the last preceding census the | ||||||
6 | corporate authorities of
such municipality may cause a census | ||||||
7 | to be taken of such annexed
territory and the population so | ||||||
8 | ascertained for such territory shall be
added to the population | ||||||
9 | of the municipality as determined by the last
preceding census | ||||||
10 | for the purpose of determining the allotment for that
| ||||||
11 | municipality. If the population of any municipality was not | ||||||
12 | determined
by the last Federal census preceding any | ||||||
13 | apportionment, the
apportionment to such municipality shall be | ||||||
14 | in accordance with any
census taken by such municipality. Any | ||||||
15 | municipal census used in
accordance with this Section shall be | ||||||
16 | certified to the Department of
Transportation by the clerk of | ||||||
17 | such municipality, and the accuracy
thereof shall be subject to | ||||||
18 | approval of the Department which may make
such corrections as | ||||||
19 | it ascertains to be necessary.
| ||||||
20 | As soon as may be after the first day of each month the | ||||||
21 | Department of
Transportation shall allot to each county its | ||||||
22 | share of the amount
apportioned to the several counties of the | ||||||
23 | State as herein provided.
Each allotment to the several | ||||||
24 | counties having less than 1,000,000
inhabitants shall be in | ||||||
25 | proportion to the amount of motor vehicle
license fees received | ||||||
26 | from the residents of such counties, respectively,
during the |
| |||||||
| |||||||
1 | preceding calendar year. The Secretary of State shall, on or
| ||||||
2 | before April 15 of each year, transmit to the Department of
| ||||||
3 | Transportation a full and complete report showing the amount of | ||||||
4 | motor
vehicle license fees received from the residents of each | ||||||
5 | county,
respectively, during the preceding calendar year. The | ||||||
6 | Department of
Transportation shall, each month, use for | ||||||
7 | allotment purposes the last
such report received from the | ||||||
8 | Secretary of State.
| ||||||
9 | As soon as may be after the first day of each month, the | ||||||
10 | Department
of Transportation shall allot to the several | ||||||
11 | counties their share of the
amount apportioned for the use of | ||||||
12 | road districts. The allotment shall
be apportioned among the | ||||||
13 | several counties in the State in the proportion
which the total | ||||||
14 | mileage of township or district roads in the respective
| ||||||
15 | counties bears to the total mileage of all township and | ||||||
16 | district roads
in the State. Funds allotted to the respective | ||||||
17 | counties for the use of
road districts therein shall be | ||||||
18 | allocated to the several road districts
in the county in the | ||||||
19 | proportion which the total mileage of such township
or district | ||||||
20 | roads in the respective road districts bears to the total
| ||||||
21 | mileage of all such township or district roads in the county. | ||||||
22 | After
July 1 of any year prior to 2011, no allocation shall be | ||||||
23 | made for any road district
unless it levied a tax for road and | ||||||
24 | bridge purposes in an amount which
will require the extension | ||||||
25 | of such tax against the taxable property in
any such road | ||||||
26 | district at a rate of not less than either .08% of the value
|
| |||||||
| |||||||
1 | thereof, based upon the assessment for the year immediately | ||||||
2 | prior to the year
in which such tax was levied and as equalized | ||||||
3 | by the Department of Revenue
or, in DuPage County, an amount | ||||||
4 | equal to or greater than $12,000 per mile of
road under the | ||||||
5 | jurisdiction of the road district, whichever is less. Beginning | ||||||
6 | July 1, 2011 and each July 1 thereafter, an allocation shall be | ||||||
7 | made for any road district
if it levied a tax for road and | ||||||
8 | bridge purposes. In counties other than DuPage County, if the | ||||||
9 | amount of the tax levy requires the extension of the tax | ||||||
10 | against the taxable property in
the road district at a rate | ||||||
11 | that is less than 0.08% of the value
thereof, based upon the | ||||||
12 | assessment for the year immediately prior to the year
in which | ||||||
13 | the tax was levied and as equalized by the Department of | ||||||
14 | Revenue, then the amount of the allocation for that road | ||||||
15 | district shall be a percentage of the maximum allocation equal | ||||||
16 | to the percentage obtained by dividing the rate extended by the | ||||||
17 | district by 0.08%. In DuPage County, if the amount of the tax | ||||||
18 | levy requires the extension of the tax against the taxable | ||||||
19 | property in
the road district at a rate that is less than the | ||||||
20 | lesser of (i) 0.08% of the value
of the taxable property in the | ||||||
21 | road district, based upon the assessment for the year | ||||||
22 | immediately prior to the year
in which such tax was levied and | ||||||
23 | as equalized by the Department of Revenue,
or (ii) a rate that | ||||||
24 | will yield an amount equal to $12,000 per mile of
road under | ||||||
25 | the jurisdiction of the road district, then the amount of the | ||||||
26 | allocation for the road district shall be a percentage of the |
| |||||||
| |||||||
1 | maximum allocation equal to the percentage obtained by dividing | ||||||
2 | the rate extended by the district by the lesser of (i) 0.08% or | ||||||
3 | (ii) the rate that will yield an amount equal to $12,000 per | ||||||
4 | mile of
road under the jurisdiction of the road district. | ||||||
5 | Prior to 2011, if any
road district has levied a special | ||||||
6 | tax for road purposes
pursuant to Sections 6-601, 6-602 and | ||||||
7 | 6-603 of the Illinois Highway Code, and
such tax was levied in | ||||||
8 | an amount which would require extension at a
rate of not less | ||||||
9 | than .08% of the value of the taxable property thereof,
as | ||||||
10 | equalized or assessed by the Department of Revenue,
or, in | ||||||
11 | DuPage County, an amount equal to or greater than $12,000 per | ||||||
12 | mile of
road under the jurisdiction of the road district, | ||||||
13 | whichever is less,
such levy shall, however, be deemed a proper | ||||||
14 | compliance with this
Section and shall qualify such road | ||||||
15 | district for an allotment under this
Section. Beginning in 2011 | ||||||
16 | and thereafter, if any
road district has levied a special tax | ||||||
17 | for road purposes
under Sections 6-601, 6-602, and 6-603 of the | ||||||
18 | Illinois Highway Code, and
the tax was levied in an amount that | ||||||
19 | would require extension at a
rate of not less than 0.08% of the | ||||||
20 | value of the taxable property of that road district,
as | ||||||
21 | equalized or assessed by the Department of Revenue or, in | ||||||
22 | DuPage County, an amount equal to or greater than $12,000 per | ||||||
23 | mile of road under the jurisdiction of the road district, | ||||||
24 | whichever is less, that levy shall be deemed a proper | ||||||
25 | compliance with this
Section and shall qualify such road | ||||||
26 | district for a full, rather than proportionate, allotment under |
| |||||||
| |||||||
1 | this
Section. If the levy for the special tax is less than | ||||||
2 | 0.08% of the value of the taxable property, or, in DuPage | ||||||
3 | County if the levy for the special tax is less than the lesser | ||||||
4 | of (i) 0.08% or (ii) $12,000 per mile of road under the | ||||||
5 | jurisdiction of the road district, and if the levy for the | ||||||
6 | special tax is more than any other levy for road and bridge | ||||||
7 | purposes, then the levy for the special tax qualifies the road | ||||||
8 | district for a proportionate, rather than full, allotment under | ||||||
9 | this Section. If the levy for the special tax is equal to or | ||||||
10 | less than any other levy for road and bridge purposes, then any | ||||||
11 | allotment under this Section shall be determined by the other | ||||||
12 | levy for road and bridge purposes. | ||||||
13 | Prior to 2011, if a township has transferred to the road | ||||||
14 | and bridge fund
money which, when added to the amount of any | ||||||
15 | tax levy of the road
district would be the equivalent of a tax | ||||||
16 | levy requiring extension at a
rate of at least .08%, or, in | ||||||
17 | DuPage County, an amount equal to or greater
than $12,000 per | ||||||
18 | mile of road under the jurisdiction of the road district,
| ||||||
19 | whichever is less, such transfer, together with any such tax | ||||||
20 | levy,
shall be deemed a proper compliance with this Section and | ||||||
21 | shall qualify
the road district for an allotment under this | ||||||
22 | Section.
| ||||||
23 | In counties in which a property tax extension limitation is | ||||||
24 | imposed
under the Property Tax Extension Limitation Law, road | ||||||
25 | districts may retain
their entitlement to a motor fuel tax | ||||||
26 | allotment or, beginning in 2011, their entitlement to a full |
| |||||||
| |||||||
1 | allotment if, at the time the property
tax
extension limitation | ||||||
2 | was imposed, the road district was levying a road and
bridge | ||||||
3 | tax at a rate sufficient to entitle it to a motor fuel tax | ||||||
4 | allotment
and continues to levy the maximum allowable amount | ||||||
5 | after the imposition of the
property tax extension limitation. | ||||||
6 | Any road district may in all circumstances
retain its | ||||||
7 | entitlement to a motor fuel tax allotment or, beginning in | ||||||
8 | 2011, its entitlement to a full allotment if it levied a road | ||||||
9 | and
bridge tax in an amount that will require the extension of | ||||||
10 | the tax against the
taxable property in the road district at a | ||||||
11 | rate of not less than 0.08% of the
assessed value of the | ||||||
12 | property, based upon the assessment for the year
immediately | ||||||
13 | preceding the year in which the tax was levied and as equalized | ||||||
14 | by
the Department of Revenue or, in DuPage County, an amount | ||||||
15 | equal to or greater
than $12,000 per mile of road under the | ||||||
16 | jurisdiction of the road district,
whichever is less.
| ||||||
17 | As used in this Section the term "road district" means any | ||||||
18 | road
district, including a county unit road district, provided | ||||||
19 | for by the
Illinois Highway Code; and the term "township or | ||||||
20 | district road"
means any road in the township and district road | ||||||
21 | system as defined in the
Illinois Highway Code. For the | ||||||
22 | purposes of this Section, "road district" also means a | ||||||
23 | cemetery. For the purposes of this Section, "township or
| ||||||
24 | district road" also includes such roads as are maintained by | ||||||
25 | park
districts, forest preserve districts , and conservation | ||||||
26 | districts , and cemeteries . The
Department of Transportation |
| |||||||
| |||||||
1 | shall determine the mileage of all township
and district roads | ||||||
2 | for the purposes of making allotments and allocations of
motor | ||||||
3 | fuel tax funds for use in road districts.
| ||||||
4 | Payment of motor fuel tax moneys to municipalities and | ||||||
5 | counties shall
be made as soon as possible after the allotment | ||||||
6 | is made. The treasurer
of the municipality or county may invest | ||||||
7 | these funds until their use is
required and the interest earned | ||||||
8 | by these investments shall be limited
to the same uses as the | ||||||
9 | principal funds.
| ||||||
10 | (Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959, | ||||||
11 | eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10; | ||||||
12 | 96-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff. | ||||||
13 | 8-12-11.)
|