Illinois Code § 605 ILCS 5/5-701.13

Motor fuel tax funds; counties over 500,000.
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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 State highways by agreement with the Department.

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