When is a lockbox not a lockbox?

The Illinois Supreme Court will resolve that question when it ends a legal dispute started in March 2018 by 11 trade groups that sued Cook County, alleging it violated the Transportation Taxes and Fees Lockbox Amendment, which voters passed in 2016 roughly 79-21.

The measure amended the Illinois Constitution, adding language to the Revenue Article providing no money “from taxes, fees excises, or license taxes, relating to registration, titles, operation, or use of vehicles or public highways, roads, streets, bridges, mass transit, intercity passenger rail, ports, or airports, or motor fuels, including bond proceeds, shall be expended for other than costs of administering laws related to vehicles and transportation, costs for construction, reconstruction, maintenance, repair, and betterment of public highways, roads, streets, bridges, mass transit, intercity passenger rail, ports, airports, or other forms of transportation and other statutory highway purposes, including the state or local share to match federal aid highway funds.”

The trade groups alleged Cook County used about $240 million from six county taxes, including four specifically tied to automobiles, on the sheriff’s office and other criminal justice expenses. They argue the county deprived them a chance to bid on unfunded projects. In moving to dismiss, the county argued the lockbox should only apply to state government bodies, not counties, cities or townships.

Cook County Judge Peter Flynn sided with the county. Last March, a First District Appellate Court panel affirmed Flynn’s ruling, applying its own reasoning the complaint didn’t adequately plead a constitutional violation.

Last Wednesday, the parties argued before the Illinois Supreme Court. The justices will analyze the amendment voters adopted, General Assembly debate that led to placing the referendum on the ballot and a voter’s guide produced before the vote in accordance with state law.

Assistant Cook County State’s Attorney Amy Crawford, arguing before the Supreme Court, said the county maintains only 560 miles of roads, a fraction of the total in its perimeter. Do voters understand the extent to which gas and other vehicle taxes are propping up government operations? Perhaps they don’t care, given how many nonresidents regularly fill up in Cook County, but those dynamics differ wildly in other parts of Illinois.

The ruling will be another important data point in the long-term implications of heavy state investments in electric vehicles. If the lockbox amendment is limited, there could be momentum for similar ballot initiatives at the city and county levels to eliminate ambiguity, or perhaps extra legislative action to provide clarification.

Meanwhile, recently introduced House Bill 4424 would let all municipalities follow Cook by enacting a gas tax on top of the state’s. Lawmakers shouldn’t touch that idea until the larger question is answered.

• Scott T. Holland writes about state government issues for Shaw Media. Follow him on Twitter @sth749. He can be reached at sholland@shawmedia.com.