Rep. Robert Rita

Filed: 5/31/2019

 

 


 

 


 
10100SB0690ham002LRB101 04451 SMS 61506 a

1
AMENDMENT TO SENATE BILL 690

2    AMENDMENT NO. ______. Amend Senate Bill 690, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5
"Article 5. Leveling the Playing Field for Illinois Retail Act

 
6    Section 5-1. Short title. This Article may be cited as the
7Leveling the Playing Field for Illinois Retail Act. References
8in this Article to "this Act" means this Article.
 
9    Section 5-5. Findings. The General Assembly finds that
10certified service providers and certified automated systems
11simplify use and occupation tax compliance for out-of-state
12sellers, which fosters higher levels of accurate tax collection
13and remittance and generates administrative savings and new
14marginal tax revenue for both State and local taxing
15jurisdictions. By making the services of certified service

 

 

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1providers and certified automated systems available to remote
2retailers without charge as provided in this Act, the State
3will substantially eliminate the burden on those remote
4retailers to collect and remit both State and local taxing
5jurisdiction use and occupation taxes. While providing a means
6for remote retailers to collect and remit tax on an even basis
7with Illinois retailers, this Act also protects existing local
8tax revenue streams by retaining origin sourcing for all
9transactions by retailers maintaining a physical presence in
10Illinois.
 
11    Section 5-10. Definitions. As used in this Act:
12    "Certified service provider" means an agent certified by
13the Department to perform the remote retailer's use and
14occupation tax functions, as outlined in the contract between
15the State and the certified service provider.
16    "Certified automated system" means an automated software
17system that is certified by the State as meeting all
18performance and tax calculation standards required by
19Department rules.
20    "Department" means the Department of Revenue.
21    "Remote retailer" means a retailer as defined in Section 1
22of the Retailers' Occupation Tax Act that has an obligation to
23collect State and local retailers' occupation tax under
24subsection (b) of Section 2 of the Retailers' Occupation Tax
25Act.

 

 

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1    "Retailers' occupation tax" means the tax levied under the
2Retailers' Occupation Tax Act and all applicable local
3retailers' occupation taxes collected by the Department in
4conjunction with the State retailers' occupation tax.
 
5    Section 5-15. Certification of certified service
6providers. The Department shall, no later than December 31,
72019, establish standards for the certification of certified
8service providers and certified automated systems and may act
9jointly with other states to accomplish these ends.
10    The Department may take other actions reasonably required
11to implement the provisions of this Act, including the adoption
12of rules and emergency rules and the procurement of goods and
13services, which also may be coordinated jointly with other
14states.
 
15    Section 5-20. Provision of databases. The Department
16shall, no later than July 1, 2020:
17        (1) provide and maintain an electronic, downloadable
18    database of defined product categories that identifies the
19    taxability of each category;
20        (2) provide and maintain an electronic, downloadable
21    database of all retailers' occupation tax rates for the
22    jurisdictions in this State that levy a retailers'
23    occupation tax; and
24        (3) provide and maintain an electronic, downloadable

 

 

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1    database that assigns delivery addresses in this State to
2    the applicable taxing jurisdictions.
 
3    Section 5-25. Certification. The Department shall, no
4later than July 1, 2020:
5        (1) provide uniform minimum standards that companies
6    wishing to be designated as a certified service provider in
7    this State must meet; those minimum standards must include
8    an expedited certification process for companies that have
9    been certified in at least 5 other states;
10        (2) provide uniform minimum standards that certified
11    automated systems must meet; those minimum standards may
12    include an expedited certification process for automated
13    systems that have been certified in at least 5 other
14    states;
15        (3) establish a certification process to review the
16    systems of companies wishing to be designated as a
17    certified service provider in this State or of companies
18    wishing to use a certified automated process; this
19    certification process shall provide that companies that
20    meet all required standards and whose systems have been
21    tested and approved by the Department for properly
22    determining the taxability of items to be sold, the correct
23    tax rate to apply to a transaction, and the appropriate
24    jurisdictions to which the tax shall be remitted, shall be
25    certified;

 

 

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1        (4) enter into a contractual relationship with each
2    company that qualifies as a certified service provider or
3    that will be using a certified automated system; those
4    contracts shall, at a minimum, provide:
5            (A) the responsibilities of the certified service
6        provider and the remote retailers that contract with
7        the certified service provider or the user of a
8        certified automated system related to liability for
9        proper collection and remittance of use and occupation
10        taxes;
11            (B) the responsibilities of the certified service
12        provider and the remote retailers that contract with
13        the certified service provider or the user of a
14        certified service provider related to record keeping
15        and auditing;
16            (C) for the protection and confidentiality of tax
17        information; and
18            (D) compensation equal to 1.75% of the tax dollars
19        collected and remitted to the State by a certified
20        service provider on a timely basis on behalf of remote
21        retailers; remote retailers using a certified service
22        provider may not claim the vendor's discount allowed
23        under the Retailers' Occupation Tax Act or the Service
24        Occupation Tax Act.
25    The provisions of this Section shall supersede the
26provisions of the Illinois Procurement Code.
 

 

 

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1    Section 5-30. Relief from liability. Beginning January 1,
22020, remote retailers using certified service providers or
3certified automated systems and their certified service
4providers or certified automated systems providers are
5relieved from liability to the State for having charged and
6collected the incorrect amount of use or occupation tax
7resulting from a certified service provider or certified
8automated system relying, at the time of the sale, on: (1)
9erroneous data provided by the State in database files on tax
10rates, boundaries, or taxing jurisdictions; or (2) erroneous
11data provided by the State concerning the taxability of
12products and services.
13    The Department shall, to the best of its ability, assign
14addresses to the proper local taxing jurisdiction using a
159-digit zip code identifier. On an annual basis, the Department
16shall make available to local taxing jurisdictions the taxing
17jurisdiction boundaries determined by the Department for their
18verification. If a jurisdiction fails to verify their taxing
19jurisdiction boundaries to the Department in any given year,
20the Department shall assign retailers' occupation tax revenue
21from remote retail sales based on its best information. In that
22case, tax revenues from remote retail sales remitted to a
23taxing jurisdiction based on erroneous local tax boundary
24information will be assigned to the correct taxing jurisdiction
25on a prospective basis upon notice of the boundary error from a

 

 

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1local taxing jurisdiction. No certified service provider,
2remote retailer using a certified automated system, or taxpayer
3shall be liable under the Illinois False Claims Act for any
4error in the amount of tax computed or remitted in accordance
5with this Act. No certified service provider or remote retailer
6using a certified automated system shall be subject to a class
7action brought on behalf of customers and arising from, or in
8any way related to, an overpayment of retailers' occupation tax
9collected by the certified service provider if, at the time of
10the sale, they relied on information provided by the
11Department, regardless of whether that claim is characterized
12as a tax refund claim. Nothing in this Section affects a
13customer's right to seek a refund from the remote retailer as
14provided in this Act.
 
15    Section 5-97. Severability. The provisions of this Act are
16severable under Section 1.31 of the Statute on Statutes.
 
17
Article 10. Parking Excise Tax Act

 
18    Section 10-1. Short title. This Article may be cited as the
19Parking Excise Tax Act. References in this Article to "this
20Act" mean this Article.
 
21    Section 10-5. Definitions.
22    "Booking intermediary" means any person or entity that

 

 

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1facilitates the processing and fulfillment of reservation
2transactions between an operator and a person or entity
3desiring parking in a parking lot or garage of that operator.
4    "Charge or fee paid for parking" means the gross amount of
5consideration for the use or privilege of parking a motor
6vehicle in or upon any parking lot or garage in the State,
7collected by an operator and valued in money, whether received
8in money or otherwise, including cash, credits, property, and
9services, determined without any deduction for costs or
10expenses, but not including charges that are added to the
11charge or fee on account of the tax imposed by this Act or on
12account of any other tax imposed on the charge or fee. "Charge
13or fee paid for parking" excludes separately stated charges not
14for the use or privilege or parking and excludes amounts
15retained by or paid to a booking intermediary for services
16provided by the booking intermediary. If any separately stated
17charge is not optional, it shall be presumed that it is part of
18the charge for the use or privilege or parking.
19    "Department" means the Department of Revenue.
20    "Operator" means any person who engages in the business of
21operating a parking area or garage, or who, directly or through
22an agreement or arrangement with another party, collects the
23consideration for parking or storage of motor vehicles,
24recreational vehicles, or other self-propelled vehicles, at
25that parking place. This includes, but is not limited to, any
26facilitator or aggregator that collects from the purchaser the

 

 

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1charge or fee paid for parking. "Operator" does not include a
2bank, credit card company, payment processor, booking
3intermediary, or person whose involvement is limited to
4performing functions that are similar to those performed by a
5bank, credit card company, payment processor, or booking
6intermediary.
7    "Parking area or garage" means any real estate, building,
8structure, premises, enclosure or other place, whether
9enclosed or not, except a public way, within the State, where
10motor vehicles, recreational vehicles, or other self-propelled
11vehicles, are stored, housed or parked for hire, charge, fee or
12other valuable consideration in a condition ready for use, or
13where rent or compensation is paid to the owner, manager,
14operator or lessee of the premises for the housing, storing,
15sheltering, keeping or maintaining motor vehicles,
16recreational vehicles, or other self-propelled vehicles.
17"Parking area or garage" includes any parking area or garage,
18whether the vehicle is parked by the owner of the vehicle or by
19the operator or an attendant.
20    "Person" means any natural individual, firm, trust,
21estate, partnership, association, joint stock company, joint
22venture, corporation, limited liability company, or a
23receiver, trustee, guardian, or other representative appointed
24by order of any court.
25    "Purchase price" means the consideration paid for the
26purchase of a parking space in a parking area or garage, valued

 

 

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1in money, whether received in money or otherwise, including
2cash, gift cards, credits, and property, and shall be
3determined without any deduction on account of the cost of
4materials used, labor or service costs, or any other expense
5whatsoever.
6    "Purchase price" includes any and all charges that the
7recipient pays related to or incidental to obtaining the use or
8privilege of using a parking space in a parking area or garage,
9including but not limited to any and all related markups,
10service fees, convenience fees, facilitation fees,
11cancellation fees, overtime fees, or other such charges,
12regardless of terminology. However, "purchase price" shall not
13include consideration paid for:
14        (1) optional, separately stated charges not for the use
15    or privilege of using a parking space in the parking area
16    or garage;
17        (2) any charge for a dishonored check;
18        (3) any finance or credit charge, penalty or charge for
19    delayed payment, or discount for prompt payment;
20        (4) any purchase by a purchaser if the operator is
21    prohibited by federal or State Constitution, treaty,
22    convention, statute or court decision from collecting the
23    tax from such purchaser;
24        (5) the isolated or occasional sale of parking spaces
25    subject to tax under this Act by a person who does not hold
26    himself out as being engaged (or who does not habitually

 

 

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1    engage) in selling of parking spaces; and
2        (6) any amounts added to a purchaser's bills because of
3    charges made pursuant to the tax imposed by this Act. If
4    credit is extended, then the amount thereof shall be
5    included only as and when payments are made.
6    "Purchaser" means any person who acquires a parking space
7in a parking area or garage for use for valuable consideration.
8    "Use" means the exercise by any person of any right or
9power over, or the enjoyment of, a parking space in a parking
10area or garage subject to tax under this Act.
 
11    Section 10-10. Imposition of tax; calculation of tax.
12    (a) Beginning on January 1, 2020, a tax is imposed on the
13privilege of using in this State a parking space in a parking
14area or garage for the use of parking one or more motor
15vehicles, recreational vehicles, or other self-propelled
16vehicles, at the rate of:
17        (1) 6% of the purchase price for a parking space paid
18    for on an hourly, daily, or weekly basis; and
19        (2) 9% of the purchase price for a parking space paid
20    for on a monthly or annual basis.
21    (b) The tax shall be collected from the purchaser by the
22operator.
23    (c) An operator that has paid or remitted the tax imposed
24by this Act to another operator in connection with the same
25parking transaction, or the use of the same parking space, that

 

 

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1is subject to tax under this Act, shall be entitled to a credit
2for such tax paid or remitted against the amount of tax owed
3under this Act, provided that the other operator is registered
4under this Act. The operator claiming the credit shall have the
5burden of proving it is entitled to claim a credit.
6    (d) If any operator erroneously collects tax or collects
7more from the purchaser than the purchaser's liability for the
8transaction, the purchaser shall have a legal right to claim a
9refund of such amount from the operator. However, if such
10amount is not refunded to the purchaser for any reason, the
11operator is liable to pay such amount to the Department.
12    (e) The tax imposed by this Section is not imposed with
13respect to any transaction in interstate commerce, to the
14extent that the transaction may not, under the Constitution and
15statutes of the United States, be made the subject of taxation
16by this State.
 
17    Section 10-15. Filing of returns and deposit of proceeds.
18On or before the last day of each calendar month, every
19operator engaged in the business of providing to purchasers
20parking areas and garages in this State during the preceding
21calendar month shall file a return with the Department,
22stating:
23        (1) the name of the operator;
24        (2) the address of its principal place of business and
25    the address of the principal place of business from which

 

 

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1    it provides parking areas and garages in this State;
2        (3) the total amount of receipts received by the
3    operator during the preceding calendar month or quarter, as
4    the case may be, from sales of parking spaces to purchasers
5    in parking areas or garages during the preceding calendar
6    month or quarter;
7        (4) deductions allowed by law;
8        (5) the total amount of receipts received by the
9    operator during the preceding calendar month or quarter
10    upon which the tax was computed;
11        (6) the amount of tax due; and
12        (7) such other reasonable information as the
13    Department may require.
14    If an operator ceases to engage in the kind of business
15that makes it responsible for filing returns under this Act,
16then that operator shall file a final return under this Act
17with the Department on or before the last day of the month
18after discontinuing such business.
19    All returns required to be filed and payments required to
20be made under this Act shall be by electronic means. Taxpayers
21who demonstrate hardship in filing or paying electronically may
22petition the Department to waive the electronic filing or
23payment requirement, or both. The Department may require a
24separate return for the tax under this Act or combine the
25return for the tax under this Act with the return for other
26taxes.

 

 

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1    If the same person has more than one business registered
2with the Department under separate registrations under this
3Act, that person shall not file each return that is due as a
4single return covering all such registered businesses but shall
5file separate returns for each such registered business.
6    If the operator is a corporation, the return filed on
7behalf of that corporation shall be signed by the president,
8vice-president, secretary, or treasurer, or by a properly
9accredited agent of such corporation.
10    The operator filing the return under this Act shall, at the
11time of filing the return, pay to the Department the amount of
12tax imposed by this Act less a discount of 1.75%, not to exceed
13$1,000 per month, which is allowed to reimburse the operator
14for the expenses incurred in keeping records, preparing and
15filing returns, remitting the tax, and supplying data to the
16Department on request.
17    If any payment provided for in this Section exceeds the
18taxpayer's liabilities under this Act, as shown on an original
19return, the Department may authorize the taxpayer to credit
20such excess payment against liability subsequently to be
21remitted to the Department under this Act, in accordance with
22reasonable rules adopted by the Department. If the Department
23subsequently determines that all or any part of the credit
24taken was not actually due to the taxpayer, the taxpayer's
25discount shall be reduced by an amount equal to the difference
26between the discount as applied to the credit taken and that

 

 

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1actually due, and that taxpayer shall be liable for penalties
2and interest on such difference.
 
3    Section 10-20. Exemptions. The tax imposed by this Act
4shall not apply to:
5        (1) parking in a parking area or garage operated by the
6    federal government or its instrumentalities that has been
7    issued an active tax exemption number by the Department
8    under Section 1g of the Retailers' Occupation Tax Act; for
9    this exemption to apply, the parking area or garage must be
10    operated by the federal government or its
11    instrumentalities; the exemption under this paragraph (1)
12    does not apply if the parking area or garage is operated by
13    a third party, whether under a lease or other contractual
14    arrangement, or any other manner whatsoever;
15        (2) residential off-street parking for home or
16    apartment tenants or condominium occupants, if the
17    arrangement for such parking is provided in the home or
18    apartment lease or in a separate writing between the
19    landlord and tenant, or in a condominium agreement between
20    the condominium association and the owner, occupant, or
21    guest of a unit, whether the parking charge is payable to
22    the landlord, condominium association, or to the operator
23    of the parking spaces;
24        (3) parking by hospital employees in a parking space
25    that is owned and operated by the hospital for which they

 

 

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1    work; and
2        (4) parking in a parking area or garage where 3 or
3    fewer motor vehicles are stored, housed, or parked for
4    hire, charge, fee or other valuable consideration, if the
5    operator of the parking area or garage does not act as the
6    operator of more than a total of 3 parking spaces located
7    in the State; if any operator of parking areas or garages,
8    including any facilitator or aggregator, acts as an
9    operator of more than 3 parking spaces in total that are
10    located in the State, then this exemption shall not apply
11    to any of those spaces.
 
12    Section 10-25. Collection of tax.
13    (a) Beginning with bills issued or charges collected for a
14purchase of a parking space in a parking area or garage on and
15after January 1, 2020, the tax imposed by this Act shall be
16collected from the purchaser by the operator at the rate stated
17in Section 10-10 and shall be remitted to the Department as
18provided in this Act. All charges for parking spaces in a
19parking area or garage are presumed subject to tax collection.
20Operators shall collect the tax from purchasers by adding the
21tax to the amount of the purchase price received from the
22purchaser. The tax imposed by the Act shall when collected be
23stated as a distinct item separate and apart from the purchase
24price of the service subject to tax under this Act. However,
25where it is not possible to state the tax separately the

 

 

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1Department may by rule exempt such purchases from this
2requirement so long as purchasers are notified by language on
3the invoice or notified by a sign that the tax is included in
4the purchase price.
5    (b) Any person purchasing a parking space in a parking area
6or garage subject to tax under this Act as to which there has
7been no charge made to him of the tax imposed by Section 10-10,
8shall make payment of the tax imposed by Section 10-10 of this
9Act in the form and manner provided by the Department, such
10payment to be made to the Department in the manner and form
11required by the Department not later than the 20th day of the
12month following the month of purchase of the parking space.
 
13    Section 10-30. Registration of operators.
14    (a) A person who engages in business as an operator of a
15parking area or garage in this State shall register with the
16Department. Application for a certificate of registration
17shall be made to the Department, by electronic means, in the
18form and manner prescribed by the Department and shall contain
19any reasonable information the Department may require. Upon
20receipt of the application for a certificate of registration in
21proper form and manner, the Department shall issue to the
22applicant a certificate of registration. Operators who
23demonstrate that they do not have access to the Internet or
24demonstrate hardship in applying electronically may petition
25the Department to waive the electronic application

 

 

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1requirements.
2    (b) The Department may refuse to issue or reissue a
3certificate of registration to any applicant for the reasons
4set forth in Section 2505-380 of the Department of Revenue Law
5of the Civil Administrative Code of Illinois.
6    (c) Any person aggrieved by any decision of the Department
7under this Section may, within 20 days after notice of such
8decision, protest and request a hearing, whereupon the
9Department shall give notice to such person of the time and
10place fixed for such hearing and shall hold a hearing in
11conformity with the provisions of this Act and then issue its
12final administrative decision in the matter to such person. In
13the absence of such a protest within 20 days, the Department's
14decision shall become final without any further determination
15being made or notice given.
 
16    Section 10-35. Revocation of certificate of registration.
17    (a) The Department may, after notice and a hearing as
18provided in this Act, revoke the certificate of registration of
19any operator who violates any of the provisions of this Act or
20any rule adopted pursuant to this Act. Before revocation of a
21certificate of registration, the Department shall, within 90
22days after non-compliance and at least 7 days prior to the date
23of the hearing, give the operator so accused notice in writing
24of the charge against him or her, and on the date designated
25shall conduct a hearing upon this matter. The lapse of such

 

 

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190-day period shall not preclude the Department from conducting
2revocation proceedings at a later date if necessary. Any
3hearing held under this Section shall be conducted by the
4Director or by any officer or employee of the Department
5designated in writing by the Director.
6    (b) The Department may revoke a certificate of registration
7for the reasons set forth in Section 2505-380 of the Department
8of Revenue Law of the Civil Administrative Code of Illinois.
9    (c) Upon the hearing of any such proceeding, the Director
10or any officer or employee of the Department designated in
11writing by the Director may administer oaths, and the
12Department may procure by its subpoena the attendance of
13witnesses and, by its subpoena duces tecum, the production of
14relevant books and papers. Any circuit court, upon application
15either of the operator or of the Department, may, by order duly
16entered, require the attendance of witnesses and the production
17of relevant books and papers before the Department in any
18hearing relating to the revocation of certificates of
19registration. Upon refusal or neglect to obey the order of the
20court, the court may compel obedience thereof by proceedings
21for contempt.
22    (d) The Department may, by application to any circuit
23court, obtain an injunction requiring any person who engages in
24business as an operator under this Act to obtain a certificate
25of registration. Upon refusal or neglect to obey the order of
26the court, the court may compel obedience by proceedings for

 

 

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1contempt.
 
2    Section 10-40. Valet services.
3    (a) Persons engaged in the business of providing valet
4services are subject to the tax imposed by this Act on the
5purchase price received in connection with their valet parking
6operations.
7    (b) Persons engaged in the business of providing valet
8services are entitled to take the credit in subsection (c) of
9Section 10-10.
10    (c) Tips received by persons parking cars for persons
11engaged in the business of providing valet services are not
12subject to the tax imposed by this Act if the tips are retained
13by the person receiving the tip. If the tips are turned over to
14the valet business, the tips shall be included in the purchase
15price.
 
16    Section 10-45. Tax collected as debt owed to State. The tax
17herein required to be collected by any operator or valet
18business and any such tax collected by that person, shall
19constitute a debt owed by that person to this State.
 
20    Section 10-50. Incorporation by reference. All of the
21provisions of Sections 1, 2a, 2b, 3 (except provisions relating
22to transaction returns and except for provisions that are
23inconsistent with this Act), in respect to all provisions

 

 

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1therein other than the State rate of tax) 4, 5, 5a, 5b, 5c, 5d,
25e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and
313 of the Retailers' Occupation Tax Act that are not
4inconsistent with this Act, and all provisions of the Uniform
5Penalty and Interest Act shall apply, as far as practicable, to
6the subject matter of this Act to the same extent as if such
7provisions were included in this Act.
 
8    Section 10-55. Deposit of proceeds from parking excise tax.
9The moneys received by the Department from the tax imposed by
10this Act shall be deposited into the Capital Projects Fund.
 
11    Section 10-60. Illinois False Claims Act. No acts or
12omissions by an operator regarding the charging of taxes under
13this Act shall be a basis for filing an action by a private
14person under the Illinois False Claims Act.
15    The Department shall have the sole authority to bring an
16administrative action resulting from information provided by
17any person alleging a false claim, statement or records, as
18defined in Section 3 of the Illinois False Claims Act
19pertaining to any tax administered by the Department under this
20Act.
 
21
Article 15. Amendatory Provisions

 
22    Section 15-5. The Illinois Administrative Procedure Act is

 

 

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1amended by changing Section 5-45 as follows:
 
2    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
3    Sec. 5-45. Emergency rulemaking.
4    (a) "Emergency" means the existence of any situation that
5any agency finds reasonably constitutes a threat to the public
6interest, safety, or welfare.
7    (b) If any agency finds that an emergency exists that
8requires adoption of a rule upon fewer days than is required by
9Section 5-40 and states in writing its reasons for that
10finding, the agency may adopt an emergency rule without prior
11notice or hearing upon filing a notice of emergency rulemaking
12with the Secretary of State under Section 5-70. The notice
13shall include the text of the emergency rule and shall be
14published in the Illinois Register. Consent orders or other
15court orders adopting settlements negotiated by an agency may
16be adopted under this Section. Subject to applicable
17constitutional or statutory provisions, an emergency rule
18becomes effective immediately upon filing under Section 5-65 or
19at a stated date less than 10 days thereafter. The agency's
20finding and a statement of the specific reasons for the finding
21shall be filed with the rule. The agency shall take reasonable
22and appropriate measures to make emergency rules known to the
23persons who may be affected by them.
24    (c) An emergency rule may be effective for a period of not
25longer than 150 days, but the agency's authority to adopt an

 

 

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1identical rule under Section 5-40 is not precluded. No
2emergency rule may be adopted more than once in any 24-month
3period, except that this limitation on the number of emergency
4rules that may be adopted in a 24-month period does not apply
5to (i) emergency rules that make additions to and deletions
6from the Drug Manual under Section 5-5.16 of the Illinois
7Public Aid Code or the generic drug formulary under Section
83.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
9emergency rules adopted by the Pollution Control Board before
10July 1, 1997 to implement portions of the Livestock Management
11Facilities Act, (iii) emergency rules adopted by the Illinois
12Department of Public Health under subsections (a) through (i)
13of Section 2 of the Department of Public Health Act when
14necessary to protect the public's health, (iv) emergency rules
15adopted pursuant to subsection (n) of this Section, (v)
16emergency rules adopted pursuant to subsection (o) of this
17Section, or (vi) emergency rules adopted pursuant to subsection
18(c-5) of this Section. Two or more emergency rules having
19substantially the same purpose and effect shall be deemed to be
20a single rule for purposes of this Section.
21    (c-5) To facilitate the maintenance of the program of group
22health benefits provided to annuitants, survivors, and retired
23employees under the State Employees Group Insurance Act of
241971, rules to alter the contributions to be paid by the State,
25annuitants, survivors, retired employees, or any combination
26of those entities, for that program of group health benefits,

 

 

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1shall be adopted as emergency rules. The adoption of those
2rules shall be considered an emergency and necessary for the
3public interest, safety, and welfare.
4    (d) In order to provide for the expeditious and timely
5implementation of the State's fiscal year 1999 budget,
6emergency rules to implement any provision of Public Act 90-587
7or 90-588 or any other budget initiative for fiscal year 1999
8may be adopted in accordance with this Section by the agency
9charged with administering that provision or initiative,
10except that the 24-month limitation on the adoption of
11emergency rules and the provisions of Sections 5-115 and 5-125
12do not apply to rules adopted under this subsection (d). The
13adoption of emergency rules authorized by this subsection (d)
14shall be deemed to be necessary for the public interest,
15safety, and welfare.
16    (e) In order to provide for the expeditious and timely
17implementation of the State's fiscal year 2000 budget,
18emergency rules to implement any provision of Public Act 91-24
19or any other budget initiative for fiscal year 2000 may be
20adopted in accordance with this Section by the agency charged
21with administering that provision or initiative, except that
22the 24-month limitation on the adoption of emergency rules and
23the provisions of Sections 5-115 and 5-125 do not apply to
24rules adopted under this subsection (e). The adoption of
25emergency rules authorized by this subsection (e) shall be
26deemed to be necessary for the public interest, safety, and

 

 

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1welfare.
2    (f) In order to provide for the expeditious and timely
3implementation of the State's fiscal year 2001 budget,
4emergency rules to implement any provision of Public Act 91-712
5or any other budget initiative for fiscal year 2001 may be
6adopted in accordance with this Section by the agency charged
7with administering that provision or initiative, except that
8the 24-month limitation on the adoption of emergency rules and
9the provisions of Sections 5-115 and 5-125 do not apply to
10rules adopted under this subsection (f). The adoption of
11emergency rules authorized by this subsection (f) shall be
12deemed to be necessary for the public interest, safety, and
13welfare.
14    (g) In order to provide for the expeditious and timely
15implementation of the State's fiscal year 2002 budget,
16emergency rules to implement any provision of Public Act 92-10
17or any other budget initiative for fiscal year 2002 may be
18adopted in accordance with this Section by the agency charged
19with administering that provision or initiative, except that
20the 24-month limitation on the adoption of emergency rules and
21the provisions of Sections 5-115 and 5-125 do not apply to
22rules adopted under this subsection (g). The adoption of
23emergency rules authorized by this subsection (g) shall be
24deemed to be necessary for the public interest, safety, and
25welfare.
26    (h) In order to provide for the expeditious and timely

 

 

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1implementation of the State's fiscal year 2003 budget,
2emergency rules to implement any provision of Public Act 92-597
3or any other budget initiative for fiscal year 2003 may be
4adopted in accordance with this Section by the agency charged
5with administering that provision or initiative, except that
6the 24-month limitation on the adoption of emergency rules and
7the provisions of Sections 5-115 and 5-125 do not apply to
8rules adopted under this subsection (h). The adoption of
9emergency rules authorized by this subsection (h) shall be
10deemed to be necessary for the public interest, safety, and
11welfare.
12    (i) In order to provide for the expeditious and timely
13implementation of the State's fiscal year 2004 budget,
14emergency rules to implement any provision of Public Act 93-20
15or any other budget initiative for fiscal year 2004 may be
16adopted in accordance with this Section by the agency charged
17with administering that provision or initiative, except that
18the 24-month limitation on the adoption of emergency rules and
19the provisions of Sections 5-115 and 5-125 do not apply to
20rules adopted under this subsection (i). The adoption of
21emergency rules authorized by this subsection (i) shall be
22deemed to be necessary for the public interest, safety, and
23welfare.
24    (j) In order to provide for the expeditious and timely
25implementation of the provisions of the State's fiscal year
262005 budget as provided under the Fiscal Year 2005 Budget

 

 

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1Implementation (Human Services) Act, emergency rules to
2implement any provision of the Fiscal Year 2005 Budget
3Implementation (Human Services) Act may be adopted in
4accordance with this Section by the agency charged with
5administering that provision, except that the 24-month
6limitation on the adoption of emergency rules and the
7provisions of Sections 5-115 and 5-125 do not apply to rules
8adopted under this subsection (j). The Department of Public Aid
9may also adopt rules under this subsection (j) necessary to
10administer the Illinois Public Aid Code and the Children's
11Health Insurance Program Act. The adoption of emergency rules
12authorized by this subsection (j) shall be deemed to be
13necessary for the public interest, safety, and welfare.
14    (k) In order to provide for the expeditious and timely
15implementation of the provisions of the State's fiscal year
162006 budget, emergency rules to implement any provision of
17Public Act 94-48 or any other budget initiative for fiscal year
182006 may be adopted in accordance with this Section by the
19agency charged with administering that provision or
20initiative, except that the 24-month limitation on the adoption
21of emergency rules and the provisions of Sections 5-115 and
225-125 do not apply to rules adopted under this subsection (k).
23The Department of Healthcare and Family Services may also adopt
24rules under this subsection (k) necessary to administer the
25Illinois Public Aid Code, the Senior Citizens and Persons with
26Disabilities Property Tax Relief Act, the Senior Citizens and

 

 

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1Disabled Persons Prescription Drug Discount Program Act (now
2the Illinois Prescription Drug Discount Program Act), and the
3Children's Health Insurance Program Act. The adoption of
4emergency rules authorized by this subsection (k) shall be
5deemed to be necessary for the public interest, safety, and
6welfare.
7    (l) In order to provide for the expeditious and timely
8implementation of the provisions of the State's fiscal year
92007 budget, the Department of Healthcare and Family Services
10may adopt emergency rules during fiscal year 2007, including
11rules effective July 1, 2007, in accordance with this
12subsection to the extent necessary to administer the
13Department's responsibilities with respect to amendments to
14the State plans and Illinois waivers approved by the federal
15Centers for Medicare and Medicaid Services necessitated by the
16requirements of Title XIX and Title XXI of the federal Social
17Security Act. The adoption of emergency rules authorized by
18this subsection (l) shall be deemed to be necessary for the
19public interest, safety, and welfare.
20    (m) In order to provide for the expeditious and timely
21implementation of the provisions of the State's fiscal year
222008 budget, the Department of Healthcare and Family Services
23may adopt emergency rules during fiscal year 2008, including
24rules effective July 1, 2008, in accordance with this
25subsection to the extent necessary to administer the
26Department's responsibilities with respect to amendments to

 

 

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1the State plans and Illinois waivers approved by the federal
2Centers for Medicare and Medicaid Services necessitated by the
3requirements of Title XIX and Title XXI of the federal Social
4Security Act. The adoption of emergency rules authorized by
5this subsection (m) shall be deemed to be necessary for the
6public interest, safety, and welfare.
7    (n) In order to provide for the expeditious and timely
8implementation of the provisions of the State's fiscal year
92010 budget, emergency rules to implement any provision of
10Public Act 96-45 or any other budget initiative authorized by
11the 96th General Assembly for fiscal year 2010 may be adopted
12in accordance with this Section by the agency charged with
13administering that provision or initiative. The adoption of
14emergency rules authorized by this subsection (n) shall be
15deemed to be necessary for the public interest, safety, and
16welfare. The rulemaking authority granted in this subsection
17(n) shall apply only to rules promulgated during Fiscal Year
182010.
19    (o) In order to provide for the expeditious and timely
20implementation of the provisions of the State's fiscal year
212011 budget, emergency rules to implement any provision of
22Public Act 96-958 or any other budget initiative authorized by
23the 96th General Assembly for fiscal year 2011 may be adopted
24in accordance with this Section by the agency charged with
25administering that provision or initiative. The adoption of
26emergency rules authorized by this subsection (o) is deemed to

 

 

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1be necessary for the public interest, safety, and welfare. The
2rulemaking authority granted in this subsection (o) applies
3only to rules promulgated on or after July 1, 2010 (the
4effective date of Public Act 96-958) through June 30, 2011.
5    (p) In order to provide for the expeditious and timely
6implementation of the provisions of Public Act 97-689,
7emergency rules to implement any provision of Public Act 97-689
8may be adopted in accordance with this subsection (p) by the
9agency charged with administering that provision or
10initiative. The 150-day limitation of the effective period of
11emergency rules does not apply to rules adopted under this
12subsection (p), and the effective period may continue through
13June 30, 2013. The 24-month limitation on the adoption of
14emergency rules does not apply to rules adopted under this
15subsection (p). The adoption of emergency rules authorized by
16this subsection (p) is deemed to be necessary for the public
17interest, safety, and welfare.
18    (q) In order to provide for the expeditious and timely
19implementation of the provisions of Articles 7, 8, 9, 11, and
2012 of Public Act 98-104, emergency rules to implement any
21provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
22may be adopted in accordance with this subsection (q) by the
23agency charged with administering that provision or
24initiative. The 24-month limitation on the adoption of
25emergency rules does not apply to rules adopted under this
26subsection (q). The adoption of emergency rules authorized by

 

 

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1this subsection (q) is deemed to be necessary for the public
2interest, safety, and welfare.
3    (r) In order to provide for the expeditious and timely
4implementation of the provisions of Public Act 98-651,
5emergency rules to implement Public Act 98-651 may be adopted
6in accordance with this subsection (r) by the Department of
7Healthcare and Family Services. The 24-month limitation on the
8adoption of emergency rules does not apply to rules adopted
9under this subsection (r). The adoption of emergency rules
10authorized by this subsection (r) is deemed to be necessary for
11the public interest, safety, and welfare.
12    (s) In order to provide for the expeditious and timely
13implementation of the provisions of Sections 5-5b.1 and 5A-2 of
14the Illinois Public Aid Code, emergency rules to implement any
15provision of Section 5-5b.1 or Section 5A-2 of the Illinois
16Public Aid Code may be adopted in accordance with this
17subsection (s) by the Department of Healthcare and Family
18Services. The rulemaking authority granted in this subsection
19(s) shall apply only to those rules adopted prior to July 1,
202015. Notwithstanding any other provision of this Section, any
21emergency rule adopted under this subsection (s) shall only
22apply to payments made for State fiscal year 2015. The adoption
23of emergency rules authorized by this subsection (s) is deemed
24to be necessary for the public interest, safety, and welfare.
25    (t) In order to provide for the expeditious and timely
26implementation of the provisions of Article II of Public Act

 

 

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199-6, emergency rules to implement the changes made by Article
2II of Public Act 99-6 to the Emergency Telephone System Act may
3be adopted in accordance with this subsection (t) by the
4Department of State Police. The rulemaking authority granted in
5this subsection (t) shall apply only to those rules adopted
6prior to July 1, 2016. The 24-month limitation on the adoption
7of emergency rules does not apply to rules adopted under this
8subsection (t). The adoption of emergency rules authorized by
9this subsection (t) is deemed to be necessary for the public
10interest, safety, and welfare.
11    (u) In order to provide for the expeditious and timely
12implementation of the provisions of the Burn Victims Relief
13Act, emergency rules to implement any provision of the Act may
14be adopted in accordance with this subsection (u) by the
15Department of Insurance. The rulemaking authority granted in
16this subsection (u) shall apply only to those rules adopted
17prior to December 31, 2015. The adoption of emergency rules
18authorized by this subsection (u) is deemed to be necessary for
19the public interest, safety, and welfare.
20    (v) In order to provide for the expeditious and timely
21implementation of the provisions of Public Act 99-516,
22emergency rules to implement Public Act 99-516 may be adopted
23in accordance with this subsection (v) by the Department of
24Healthcare and Family Services. The 24-month limitation on the
25adoption of emergency rules does not apply to rules adopted
26under this subsection (v). The adoption of emergency rules

 

 

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1authorized by this subsection (v) is deemed to be necessary for
2the public interest, safety, and welfare.
3    (w) In order to provide for the expeditious and timely
4implementation of the provisions of Public Act 99-796,
5emergency rules to implement the changes made by Public Act
699-796 may be adopted in accordance with this subsection (w) by
7the Adjutant General. The adoption of emergency rules
8authorized by this subsection (w) is deemed to be necessary for
9the public interest, safety, and welfare.
10    (x) In order to provide for the expeditious and timely
11implementation of the provisions of Public Act 99-906,
12emergency rules to implement subsection (i) of Section 16-115D,
13subsection (g) of Section 16-128A, and subsection (a) of
14Section 16-128B of the Public Utilities Act may be adopted in
15accordance with this subsection (x) by the Illinois Commerce
16Commission. The rulemaking authority granted in this
17subsection (x) shall apply only to those rules adopted within
18180 days after June 1, 2017 (the effective date of Public Act
1999-906). The adoption of emergency rules authorized by this
20subsection (x) is deemed to be necessary for the public
21interest, safety, and welfare.
22    (y) In order to provide for the expeditious and timely
23implementation of the provisions of Public Act 100-23,
24emergency rules to implement the changes made by Public Act
25100-23 to Section 4.02 of the Illinois Act on the Aging,
26Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,

 

 

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1Section 55-30 of the Alcoholism and Other Drug Abuse and
2Dependency Act, and Sections 74 and 75 of the Mental Health and
3Developmental Disabilities Administrative Act may be adopted
4in accordance with this subsection (y) by the respective
5Department. The adoption of emergency rules authorized by this
6subsection (y) is deemed to be necessary for the public
7interest, safety, and welfare.
8    (z) In order to provide for the expeditious and timely
9implementation of the provisions of Public Act 100-554,
10emergency rules to implement the changes made by Public Act
11100-554 to Section 4.7 of the Lobbyist Registration Act may be
12adopted in accordance with this subsection (z) by the Secretary
13of State. The adoption of emergency rules authorized by this
14subsection (z) is deemed to be necessary for the public
15interest, safety, and welfare.
16    (aa) In order to provide for the expeditious and timely
17initial implementation of the changes made to Articles 5, 5A,
1812, and 14 of the Illinois Public Aid Code under the provisions
19of Public Act 100-581, the Department of Healthcare and Family
20Services may adopt emergency rules in accordance with this
21subsection (aa). The 24-month limitation on the adoption of
22emergency rules does not apply to rules to initially implement
23the changes made to Articles 5, 5A, 12, and 14 of the Illinois
24Public Aid Code adopted under this subsection (aa). The
25adoption of emergency rules authorized by this subsection (aa)
26is deemed to be necessary for the public interest, safety, and

 

 

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1welfare.
2    (bb) In order to provide for the expeditious and timely
3implementation of the provisions of Public Act 100-587,
4emergency rules to implement the changes made by Public Act
5100-587 to Section 4.02 of the Illinois Act on the Aging,
6Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
7subsection (b) of Section 55-30 of the Alcoholism and Other
8Drug Abuse and Dependency Act, Section 5-104 of the Specialized
9Mental Health Rehabilitation Act of 2013, and Section 75 and
10subsection (b) of Section 74 of the Mental Health and
11Developmental Disabilities Administrative Act may be adopted
12in accordance with this subsection (bb) by the respective
13Department. The adoption of emergency rules authorized by this
14subsection (bb) is deemed to be necessary for the public
15interest, safety, and welfare.
16    (cc) In order to provide for the expeditious and timely
17implementation of the provisions of Public Act 100-587,
18emergency rules may be adopted in accordance with this
19subsection (cc) to implement the changes made by Public Act
20100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
21Pension Code by the Board created under Article 14 of the Code;
22Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
23the Board created under Article 15 of the Code; and Sections
2416-190.5 and 16-190.6 of the Illinois Pension Code by the Board
25created under Article 16 of the Code. The adoption of emergency
26rules authorized by this subsection (cc) is deemed to be

 

 

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1necessary for the public interest, safety, and welfare.
2    (dd) In order to provide for the expeditious and timely
3implementation of the provisions of Public Act 100-864,
4emergency rules to implement the changes made by Public Act
5100-864 to Section 3.35 of the Newborn Metabolic Screening Act
6may be adopted in accordance with this subsection (dd) by the
7Secretary of State. The adoption of emergency rules authorized
8by this subsection (dd) is deemed to be necessary for the
9public interest, safety, and welfare.
10    (ee) In order to provide for the expeditious and timely
11implementation of the provisions of Public Act 100-1172 this
12amendatory Act of the 100th General Assembly, emergency rules
13implementing the Illinois Underground Natural Gas Storage
14Safety Act may be adopted in accordance with this subsection by
15the Department of Natural Resources. The adoption of emergency
16rules authorized by this subsection is deemed to be necessary
17for the public interest, safety, and welfare.
18    (ff) (ee) In order to provide for the expeditious and
19timely initial implementation of the changes made to Articles
205A and 14 of the Illinois Public Aid Code under the provisions
21of Public Act 100-1181 this amendatory Act of the 100th General
22Assembly, the Department of Healthcare and Family Services may
23on a one-time-only basis adopt emergency rules in accordance
24with this subsection (ff) (ee). The 24-month limitation on the
25adoption of emergency rules does not apply to rules to
26initially implement the changes made to Articles 5A and 14 of

 

 

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1the Illinois Public Aid Code adopted under this subsection (ff)
2(ee). The adoption of emergency rules authorized by this
3subsection (ff) (ee) is deemed to be necessary for the public
4interest, safety, and welfare.
5    (gg) (ff) In order to provide for the expeditious and
6timely implementation of the provisions of Public Act 101-1
7this amendatory Act of the 101st General Assembly, emergency
8rules may be adopted by the Department of Labor in accordance
9with this subsection (gg) (ff) to implement the changes made by
10Public Act 101-1 this amendatory Act of the 101st General
11Assembly to the Minimum Wage Law. The adoption of emergency
12rules authorized by this subsection (gg) (ff) is deemed to be
13necessary for the public interest, safety, and welfare.
14    (hh) In order to provide for the expeditious and timely
15implementation of the provisions of the Leveling the Playing
16Field for Illinois Retail Act, emergency rules may be adopted
17in accordance with this subsection (hh) to implement the
18changes made by the Leveling the Playing Field for Illinois
19Retail Act. The adoption of emergency rules authorized by this
20subsection (hh) is deemed to be necessary for the public
21interest, safety, and welfare.
22(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17;
23100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff.
246-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18;
25100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff.
263-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
 

 

 

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1    Section 15-10. The State Finance Act is amended by adding
2Sections 5.891, 5.893, and 5.894 as follows:
 
3    (30 ILCS 105/5.891 new)
4    Sec. 5.891. The Transportation Renewal Fund.
 
5    (30 ILCS 105/5.893 new)
6    Sec. 5.893. The Regional Transportation Authority Capital
7Improvement Fund.
 
8    (30 ILCS 105/5.894 new)
9    Sec. 5.894. The Downstate Mass Transportation Capital
10Improvement Fund.
 
11    Section 15-15. The Use Tax Act is amended by changing
12Sections 2 as follows:
 
13    (35 ILCS 105/2)  (from Ch. 120, par. 439.2)
14    Sec. 2. Definitions.
15    "Use" means the exercise by any person of any right or
16power over tangible personal property incident to the ownership
17of that property, except that it does not include the sale of
18such property in any form as tangible personal property in the
19regular course of business to the extent that such property is
20not first subjected to a use for which it was purchased, and

 

 

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1does not include the use of such property by its owner for
2demonstration purposes: Provided that the property purchased
3is deemed to be purchased for the purpose of resale, despite
4first being used, to the extent to which it is resold as an
5ingredient of an intentionally produced product or by-product
6of manufacturing. "Use" does not mean the demonstration use or
7interim use of tangible personal property by a retailer before
8he sells that tangible personal property. For watercraft or
9aircraft, if the period of demonstration use or interim use by
10the retailer exceeds 18 months, the retailer shall pay on the
11retailers' original cost price the tax imposed by this Act, and
12no credit for that tax is permitted if the watercraft or
13aircraft is subsequently sold by the retailer. "Use" does not
14mean the physical incorporation of tangible personal property,
15to the extent not first subjected to a use for which it was
16purchased, as an ingredient or constituent, into other tangible
17personal property (a) which is sold in the regular course of
18business or (b) which the person incorporating such ingredient
19or constituent therein has undertaken at the time of such
20purchase to cause to be transported in interstate commerce to
21destinations outside the State of Illinois: Provided that the
22property purchased is deemed to be purchased for the purpose of
23resale, despite first being used, to the extent to which it is
24resold as an ingredient of an intentionally produced product or
25by-product of manufacturing.
26    "Watercraft" means a Class 2, Class 3, or Class 4

 

 

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1watercraft as defined in Section 3-2 of the Boat Registration
2and Safety Act, a personal watercraft, or any boat equipped
3with an inboard motor.
4    "Purchase at retail" means the acquisition of the ownership
5of or title to tangible personal property through a sale at
6retail.
7    "Purchaser" means anyone who, through a sale at retail,
8acquires the ownership of tangible personal property for a
9valuable consideration.
10    "Sale at retail" means any transfer of the ownership of or
11title to tangible personal property to a purchaser, for the
12purpose of use, and not for the purpose of resale in any form
13as tangible personal property to the extent not first subjected
14to a use for which it was purchased, for a valuable
15consideration: Provided that the property purchased is deemed
16to be purchased for the purpose of resale, despite first being
17used, to the extent to which it is resold as an ingredient of
18an intentionally produced product or by-product of
19manufacturing. For this purpose, slag produced as an incident
20to manufacturing pig iron or steel and sold is considered to be
21an intentionally produced by-product of manufacturing. "Sale
22at retail" includes any such transfer made for resale unless
23made in compliance with Section 2c of the Retailers' Occupation
24Tax Act, as incorporated by reference into Section 12 of this
25Act. Transactions whereby the possession of the property is
26transferred but the seller retains the title as security for

 

 

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1payment of the selling price are sales.
2    "Sale at retail" shall also be construed to include any
3Illinois florist's sales transaction in which the purchase
4order is received in Illinois by a florist and the sale is for
5use or consumption, but the Illinois florist has a florist in
6another state deliver the property to the purchaser or the
7purchaser's donee in such other state.
8    Nonreusable tangible personal property that is used by
9persons engaged in the business of operating a restaurant,
10cafeteria, or drive-in is a sale for resale when it is
11transferred to customers in the ordinary course of business as
12part of the sale of food or beverages and is used to deliver,
13package, or consume food or beverages, regardless of where
14consumption of the food or beverages occurs. Examples of those
15items include, but are not limited to nonreusable, paper and
16plastic cups, plates, baskets, boxes, sleeves, buckets or other
17containers, utensils, straws, placemats, napkins, doggie bags,
18and wrapping or packaging materials that are transferred to
19customers as part of the sale of food or beverages in the
20ordinary course of business.
21    The purchase, employment and transfer of such tangible
22personal property as newsprint and ink for the primary purpose
23of conveying news (with or without other information) is not a
24purchase, use or sale of tangible personal property.
25    "Selling price" means the consideration for a sale valued
26in money whether received in money or otherwise, including

 

 

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1cash, credits, property other than as hereinafter provided, and
2services, but, prior to January 1, 2020, not including the
3value of or credit given for traded-in tangible personal
4property where the item that is traded-in is of like kind and
5character as that which is being sold; beginning January 1,
62020, "selling price" includes the portion of the value of or
7credit given for traded-in tangible personal property of like
8kind and character as that which is being sold that exceeds
9$10,000. "Selling price" , and shall be determined without any
10deduction on account of the cost of the property sold, the cost
11of materials used, labor or service cost or any other expense
12whatsoever, but does not include interest or finance charges
13which appear as separate items on the bill of sale or sales
14contract nor charges that are added to prices by sellers on
15account of the seller's tax liability under the "Retailers'
16Occupation Tax Act", or on account of the seller's duty to
17collect, from the purchaser, the tax that is imposed by this
18Act, or, except as otherwise provided with respect to any
19cigarette tax imposed by a home rule unit, on account of the
20seller's tax liability under any local occupation tax
21administered by the Department, or, except as otherwise
22provided with respect to any cigarette tax imposed by a home
23rule unit on account of the seller's duty to collect, from the
24purchasers, the tax that is imposed under any local use tax
25administered by the Department. Effective December 1, 1985,
26"selling price" shall include charges that are added to prices

 

 

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1by sellers on account of the seller's tax liability under the
2Cigarette Tax Act, on account of the seller's duty to collect,
3from the purchaser, the tax imposed under the Cigarette Use Tax
4Act, and on account of the seller's duty to collect, from the
5purchaser, any cigarette tax imposed by a home rule unit.
6    Notwithstanding any law to the contrary, for any motor
7vehicle, as defined in Section 1-146 of the Vehicle Code, that
8is sold on or after January 1, 2015 for the purpose of leasing
9the vehicle for a defined period that is longer than one year
10and (1) is a motor vehicle of the second division that: (A) is
11a self-contained motor vehicle designed or permanently
12converted to provide living quarters for recreational,
13camping, or travel use, with direct walk through access to the
14living quarters from the driver's seat; (B) is of the van
15configuration designed for the transportation of not less than
167 nor more than 16 passengers; or (C) has a gross vehicle
17weight rating of 8,000 pounds or less or (2) is a motor vehicle
18of the first division, "selling price" or "amount of sale"
19means the consideration received by the lessor pursuant to the
20lease contract, including amounts due at lease signing and all
21monthly or other regular payments charged over the term of the
22lease. Also included in the selling price is any amount
23received by the lessor from the lessee for the leased vehicle
24that is not calculated at the time the lease is executed,
25including, but not limited to, excess mileage charges and
26charges for excess wear and tear. For sales that occur in

 

 

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1Illinois, with respect to any amount received by the lessor
2from the lessee for the leased vehicle that is not calculated
3at the time the lease is executed, the lessor who purchased the
4motor vehicle does not incur the tax imposed by the Use Tax Act
5on those amounts, and the retailer who makes the retail sale of
6the motor vehicle to the lessor is not required to collect the
7tax imposed by this Act or to pay the tax imposed by the
8Retailers' Occupation Tax Act on those amounts. However, the
9lessor who purchased the motor vehicle assumes the liability
10for reporting and paying the tax on those amounts directly to
11the Department in the same form (Illinois Retailers' Occupation
12Tax, and local retailers' occupation taxes, if applicable) in
13which the retailer would have reported and paid such tax if the
14retailer had accounted for the tax to the Department. For
15amounts received by the lessor from the lessee that are not
16calculated at the time the lease is executed, the lessor must
17file the return and pay the tax to the Department by the due
18date otherwise required by this Act for returns other than
19transaction returns. If the retailer is entitled under this Act
20to a discount for collecting and remitting the tax imposed
21under this Act to the Department with respect to the sale of
22the motor vehicle to the lessor, then the right to the discount
23provided in this Act shall be transferred to the lessor with
24respect to the tax paid by the lessor for any amount received
25by the lessor from the lessee for the leased vehicle that is
26not calculated at the time the lease is executed; provided that

 

 

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1the discount is only allowed if the return is timely filed and
2for amounts timely paid. The "selling price" of a motor vehicle
3that is sold on or after January 1, 2015 for the purpose of
4leasing for a defined period of longer than one year shall not
5be reduced by the value of or credit given for traded-in
6tangible personal property owned by the lessor, nor shall it be
7reduced by the value of or credit given for traded-in tangible
8personal property owned by the lessee, regardless of whether
9the trade-in value thereof is assigned by the lessee to the
10lessor. In the case of a motor vehicle that is sold for the
11purpose of leasing for a defined period of longer than one
12year, the sale occurs at the time of the delivery of the
13vehicle, regardless of the due date of any lease payments. A
14lessor who incurs a Retailers' Occupation Tax liability on the
15sale of a motor vehicle coming off lease may not take a credit
16against that liability for the Use Tax the lessor paid upon the
17purchase of the motor vehicle (or for any tax the lessor paid
18with respect to any amount received by the lessor from the
19lessee for the leased vehicle that was not calculated at the
20time the lease was executed) if the selling price of the motor
21vehicle at the time of purchase was calculated using the
22definition of "selling price" as defined in this paragraph.
23Notwithstanding any other provision of this Act to the
24contrary, lessors shall file all returns and make all payments
25required under this paragraph to the Department by electronic
26means in the manner and form as required by the Department.

 

 

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1This paragraph does not apply to leases of motor vehicles for
2which, at the time the lease is entered into, the term of the
3lease is not a defined period, including leases with a defined
4initial period with the option to continue the lease on a
5month-to-month or other basis beyond the initial defined
6period.
7    The phrase "like kind and character" shall be liberally
8construed (including but not limited to any form of motor
9vehicle for any form of motor vehicle, or any kind of farm or
10agricultural implement for any other kind of farm or
11agricultural implement), while not including a kind of item
12which, if sold at retail by that retailer, would be exempt from
13retailers' occupation tax and use tax as an isolated or
14occasional sale.
15    "Department" means the Department of Revenue.
16    "Person" means any natural individual, firm, partnership,
17association, joint stock company, joint adventure, public or
18private corporation, limited liability company, or a receiver,
19executor, trustee, guardian or other representative appointed
20by order of any court.
21    "Retailer" means and includes every person engaged in the
22business of making sales at retail as defined in this Section.
23    A person who holds himself or herself out as being engaged
24(or who habitually engages) in selling tangible personal
25property at retail is a retailer hereunder with respect to such
26sales (and not primarily in a service occupation)

 

 

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1notwithstanding the fact that such person designs and produces
2such tangible personal property on special order for the
3purchaser and in such a way as to render the property of value
4only to such purchaser, if such tangible personal property so
5produced on special order serves substantially the same
6function as stock or standard items of tangible personal
7property that are sold at retail.
8    A person whose activities are organized and conducted
9primarily as a not-for-profit service enterprise, and who
10engages in selling tangible personal property at retail
11(whether to the public or merely to members and their guests)
12is a retailer with respect to such transactions, excepting only
13a person organized and operated exclusively for charitable,
14religious or educational purposes either (1), to the extent of
15sales by such person to its members, students, patients or
16inmates of tangible personal property to be used primarily for
17the purposes of such person, or (2), to the extent of sales by
18such person of tangible personal property which is not sold or
19offered for sale by persons organized for profit. The selling
20of school books and school supplies by schools at retail to
21students is not "primarily for the purposes of" the school
22which does such selling. This paragraph does not apply to nor
23subject to taxation occasional dinners, social or similar
24activities of a person organized and operated exclusively for
25charitable, religious or educational purposes, whether or not
26such activities are open to the public.

 

 

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1    A person who is the recipient of a grant or contract under
2Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
3serves meals to participants in the federal Nutrition Program
4for the Elderly in return for contributions established in
5amount by the individual participant pursuant to a schedule of
6suggested fees as provided for in the federal Act is not a
7retailer under this Act with respect to such transactions.
8    Persons who engage in the business of transferring tangible
9personal property upon the redemption of trading stamps are
10retailers hereunder when engaged in such business.
11    The isolated or occasional sale of tangible personal
12property at retail by a person who does not hold himself out as
13being engaged (or who does not habitually engage) in selling
14such tangible personal property at retail or a sale through a
15bulk vending machine does not make such person a retailer
16hereunder. However, any person who is engaged in a business
17which is not subject to the tax imposed by the "Retailers'
18Occupation Tax Act" because of involving the sale of or a
19contract to sell real estate or a construction contract to
20improve real estate, but who, in the course of conducting such
21business, transfers tangible personal property to users or
22consumers in the finished form in which it was purchased, and
23which does not become real estate, under any provision of a
24construction contract or real estate sale or real estate sales
25agreement entered into with some other person arising out of or
26because of such nontaxable business, is a retailer to the

 

 

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1extent of the value of the tangible personal property so
2transferred. If, in such transaction, a separate charge is made
3for the tangible personal property so transferred, the value of
4such property, for the purposes of this Act, is the amount so
5separately charged, but not less than the cost of such property
6to the transferor; if no separate charge is made, the value of
7such property, for the purposes of this Act, is the cost to the
8transferor of such tangible personal property.
9    "Retailer maintaining a place of business in this State",
10or any like term, means and includes any of the following
11retailers:
12        (1) A retailer having or maintaining within this State,
13    directly or by a subsidiary, an office, distribution house,
14    sales house, warehouse or other place of business, or any
15    agent or other representative operating within this State
16    under the authority of the retailer or its subsidiary,
17    irrespective of whether such place of business or agent or
18    other representative is located here permanently or
19    temporarily, or whether such retailer or subsidiary is
20    licensed to do business in this State. However, the
21    ownership of property that is located at the premises of a
22    printer with which the retailer has contracted for printing
23    and that consists of the final printed product, property
24    that becomes a part of the final printed product, or copy
25    from which the printed product is produced shall not result
26    in the retailer being deemed to have or maintain an office,

 

 

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1    distribution house, sales house, warehouse, or other place
2    of business within this State.
3        (1.1) (Blank). A retailer having a contract with a
4    person located in this State under which the person, for a
5    commission or other consideration based upon the sale of
6    tangible personal property by the retailer, directly or
7    indirectly refers potential customers to the retailer by
8    providing to the potential customers a promotional code or
9    other mechanism that allows the retailer to track purchases
10    referred by such persons. Examples of mechanisms that allow
11    the retailer to track purchases referred by such persons
12    include but are not limited to the use of a link on the
13    person's Internet website, promotional codes distributed
14    through the person's hand-delivered or mailed material,
15    and promotional codes distributed by the person through
16    radio or other broadcast media. The provisions of this
17    paragraph (1.1) shall apply only if the cumulative gross
18    receipts from sales of tangible personal property by the
19    retailer to customers who are referred to the retailer by
20    all persons in this State under such contracts exceed
21    $10,000 during the preceding 4 quarterly periods ending on
22    the last day of March, June, September, and December. A
23    retailer meeting the requirements of this paragraph (1.1)
24    shall be presumed to be maintaining a place of business in
25    this State but may rebut this presumption by submitting
26    proof that the referrals or other activities pursued within

 

 

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1    this State by such persons were not sufficient to meet the
2    nexus standards of the United States Constitution during
3    the preceding 4 quarterly periods.
4        (1.2) (Blank). Beginning July 1, 2011, a retailer
5    having a contract with a person located in this State under
6    which:
7            (A) the retailer sells the same or substantially
8        similar line of products as the person located in this
9        State and does so using an identical or substantially
10        similar name, trade name, or trademark as the person
11        located in this State; and
12            (B) the retailer provides a commission or other
13        consideration to the person located in this State based
14        upon the sale of tangible personal property by the
15        retailer.
16    The provisions of this paragraph (1.2) shall apply only if
17    the cumulative gross receipts from sales of tangible
18    personal property by the retailer to customers in this
19    State under all such contracts exceed $10,000 during the
20    preceding 4 quarterly periods ending on the last day of
21    March, June, September, and December.
22        (2) (Blank). A retailer soliciting orders for tangible
23    personal property by means of a telecommunication or
24    television shopping system (which utilizes toll free
25    numbers) which is intended by the retailer to be broadcast
26    by cable television or other means of broadcasting, to

 

 

10100SB0690ham002- 52 -LRB101 04451 SMS 61506 a

1    consumers located in this State.
2        (3) (Blank). A retailer, pursuant to a contract with a
3    broadcaster or publisher located in this State, soliciting
4    orders for tangible personal property by means of
5    advertising which is disseminated primarily to consumers
6    located in this State and only secondarily to bordering
7    jurisdictions.
8        (4) (Blank). A retailer soliciting orders for tangible
9    personal property by mail if the solicitations are
10    substantial and recurring and if the retailer benefits from
11    any banking, financing, debt collection,
12    telecommunication, or marketing activities occurring in
13    this State or benefits from the location in this State of
14    authorized installation, servicing, or repair facilities.
15        (5) (Blank). A retailer that is owned or controlled by
16    the same interests that own or control any retailer
17    engaging in business in the same or similar line of
18    business in this State.
19        (6) (Blank). A retailer having a franchisee or licensee
20    operating under its trade name if the franchisee or
21    licensee is required to collect the tax under this Section.
22        (7) (Blank). A retailer, pursuant to a contract with a
23    cable television operator located in this State,
24    soliciting orders for tangible personal property by means
25    of advertising which is transmitted or distributed over a
26    cable television system in this State.

 

 

10100SB0690ham002- 53 -LRB101 04451 SMS 61506 a

1        (8) (Blank). A retailer engaging in activities in
2    Illinois, which activities in the state in which the retail
3    business engaging in such activities is located would
4    constitute maintaining a place of business in that state.
5        (9) Beginning October 1, 2018 through June 30, 2020, a
6    retailer making sales of tangible personal property to
7    purchasers in Illinois from outside of Illinois if:
8            (A) the cumulative gross receipts from sales of
9        tangible personal property to purchasers in Illinois
10        are $100,000 or more; or
11            (B) the retailer enters into 200 or more separate
12        transactions for the sale of tangible personal
13        property to purchasers in Illinois.
14        The retailer shall determine on a quarterly basis,
15    ending on the last day of March, June, September, and
16    December, whether he or she meets the criteria of either
17    subparagraph (A) or (B) of this paragraph (9) for the
18    preceding 12-month period. If the retailer meets the
19    criteria of either subparagraph (A) or (B) for a 12-month
20    period, he or she is considered a retailer maintaining a
21    place of business in this State and is required to collect
22    and remit the tax imposed under this Act and file returns
23    for one year. At the end of that one-year period, the
24    retailer shall determine whether the retailer met the
25    criteria of either subparagraph (A) or (B) during the
26    preceding 12-month period. If the retailer met the criteria

 

 

10100SB0690ham002- 54 -LRB101 04451 SMS 61506 a

1    in either subparagraph (A) or (B) for the preceding
2    12-month period, he or she is considered a retailer
3    maintaining a place of business in this State and is
4    required to collect and remit the tax imposed under this
5    Act and file returns for the subsequent year. If at the end
6    of a one-year period a retailer that was required to
7    collect and remit the tax imposed under this Act determines
8    that he or she did not meet the criteria in either
9    subparagraph (A) or (B) during the preceding 12-month
10    period, the retailer shall subsequently determine on a
11    quarterly basis, ending on the last day of March, June,
12    September, and December, whether he or she meets the
13    criteria of either subparagraph (A) or (B) for the
14    preceding 12-month period.
15    "Bulk vending machine" means a vending machine, containing
16unsorted confections, nuts, toys, or other items designed
17primarily to be used or played with by children which, when a
18coin or coins of a denomination not larger than $0.50 are
19inserted, are dispensed in equal portions, at random and
20without selection by the customer.
21(Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)
 
22    Section 15-30. The Retailers' Occupation Tax Act is amended
23by changing Sections 1, 2, 2-12, and 2a as follows:
 
24    (35 ILCS 120/1)  (from Ch. 120, par. 440)

 

 

10100SB0690ham002- 55 -LRB101 04451 SMS 61506 a

1    Sec. 1. Definitions. "Sale at retail" means any transfer of
2the ownership of or title to tangible personal property to a
3purchaser, for the purpose of use or consumption, and not for
4the purpose of resale in any form as tangible personal property
5to the extent not first subjected to a use for which it was
6purchased, for a valuable consideration: Provided that the
7property purchased is deemed to be purchased for the purpose of
8resale, despite first being used, to the extent to which it is
9resold as an ingredient of an intentionally produced product or
10byproduct of manufacturing. For this purpose, slag produced as
11an incident to manufacturing pig iron or steel and sold is
12considered to be an intentionally produced byproduct of
13manufacturing. Transactions whereby the possession of the
14property is transferred but the seller retains the title as
15security for payment of the selling price shall be deemed to be
16sales.
17    "Sale at retail" shall be construed to include any transfer
18of the ownership of or title to tangible personal property to a
19purchaser, for use or consumption by any other person to whom
20such purchaser may transfer the tangible personal property
21without a valuable consideration, and to include any transfer,
22whether made for or without a valuable consideration, for
23resale in any form as tangible personal property unless made in
24compliance with Section 2c of this Act.
25    Sales of tangible personal property, which property, to the
26extent not first subjected to a use for which it was purchased,

 

 

10100SB0690ham002- 56 -LRB101 04451 SMS 61506 a

1as an ingredient or constituent, goes into and forms a part of
2tangible personal property subsequently the subject of a "Sale
3at retail", are not sales at retail as defined in this Act:
4Provided that the property purchased is deemed to be purchased
5for the purpose of resale, despite first being used, to the
6extent to which it is resold as an ingredient of an
7intentionally produced product or byproduct of manufacturing.
8    "Sale at retail" shall be construed to include any Illinois
9florist's sales transaction in which the purchase order is
10received in Illinois by a florist and the sale is for use or
11consumption, but the Illinois florist has a florist in another
12state deliver the property to the purchaser or the purchaser's
13donee in such other state.
14    Nonreusable tangible personal property that is used by
15persons engaged in the business of operating a restaurant,
16cafeteria, or drive-in is a sale for resale when it is
17transferred to customers in the ordinary course of business as
18part of the sale of food or beverages and is used to deliver,
19package, or consume food or beverages, regardless of where
20consumption of the food or beverages occurs. Examples of those
21items include, but are not limited to nonreusable, paper and
22plastic cups, plates, baskets, boxes, sleeves, buckets or other
23containers, utensils, straws, placemats, napkins, doggie bags,
24and wrapping or packaging materials that are transferred to
25customers as part of the sale of food or beverages in the
26ordinary course of business.

 

 

10100SB0690ham002- 57 -LRB101 04451 SMS 61506 a

1    The purchase, employment and transfer of such tangible
2personal property as newsprint and ink for the primary purpose
3of conveying news (with or without other information) is not a
4purchase, use or sale of tangible personal property.
5    A person whose activities are organized and conducted
6primarily as a not-for-profit service enterprise, and who
7engages in selling tangible personal property at retail
8(whether to the public or merely to members and their guests)
9is engaged in the business of selling tangible personal
10property at retail with respect to such transactions, excepting
11only a person organized and operated exclusively for
12charitable, religious or educational purposes either (1), to
13the extent of sales by such person to its members, students,
14patients or inmates of tangible personal property to be used
15primarily for the purposes of such person, or (2), to the
16extent of sales by such person of tangible personal property
17which is not sold or offered for sale by persons organized for
18profit. The selling of school books and school supplies by
19schools at retail to students is not "primarily for the
20purposes of" the school which does such selling. The provisions
21of this paragraph shall not apply to nor subject to taxation
22occasional dinners, socials or similar activities of a person
23organized and operated exclusively for charitable, religious
24or educational purposes, whether or not such activities are
25open to the public.
26    A person who is the recipient of a grant or contract under

 

 

10100SB0690ham002- 58 -LRB101 04451 SMS 61506 a

1Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
2serves meals to participants in the federal Nutrition Program
3for the Elderly in return for contributions established in
4amount by the individual participant pursuant to a schedule of
5suggested fees as provided for in the federal Act is not
6engaged in the business of selling tangible personal property
7at retail with respect to such transactions.
8    "Purchaser" means anyone who, through a sale at retail,
9acquires the ownership of or title to tangible personal
10property for a valuable consideration.
11    "Reseller of motor fuel" means any person engaged in the
12business of selling or delivering or transferring title of
13motor fuel to another person other than for use or consumption.
14No person shall act as a reseller of motor fuel within this
15State without first being registered as a reseller pursuant to
16Section 2c or a retailer pursuant to Section 2a.
17    "Selling price" or the "amount of sale" means the
18consideration for a sale valued in money whether received in
19money or otherwise, including cash, credits, property, other
20than as hereinafter provided, and services, but, prior to
21January 1, 2020, not including the value of or credit given for
22traded-in tangible personal property where the item that is
23traded-in is of like kind and character as that which is being
24sold; beginning January 1, 2020, "selling price" includes the
25portion of the value of or credit given for traded-in tangible
26personal property of like kind and character as that which is

 

 

10100SB0690ham002- 59 -LRB101 04451 SMS 61506 a

1being sold that exceeds $10,000. "Selling price" , and shall be
2determined without any deduction on account of the cost of the
3property sold, the cost of materials used, labor or service
4cost or any other expense whatsoever, but does not include
5charges that are added to prices by sellers on account of the
6seller's tax liability under this Act, or on account of the
7seller's duty to collect, from the purchaser, the tax that is
8imposed by the Use Tax Act, or, except as otherwise provided
9with respect to any cigarette tax imposed by a home rule unit,
10on account of the seller's tax liability under any local
11occupation tax administered by the Department, or, except as
12otherwise provided with respect to any cigarette tax imposed by
13a home rule unit on account of the seller's duty to collect,
14from the purchasers, the tax that is imposed under any local
15use tax administered by the Department. Effective December 1,
161985, "selling price" shall include charges that are added to
17prices by sellers on account of the seller's tax liability
18under the Cigarette Tax Act, on account of the sellers' duty to
19collect, from the purchaser, the tax imposed under the
20Cigarette Use Tax Act, and on account of the seller's duty to
21collect, from the purchaser, any cigarette tax imposed by a
22home rule unit.
23    Notwithstanding any law to the contrary, for any motor
24vehicle, as defined in Section 1-146 of the Vehicle Code, that
25is sold on or after January 1, 2015 for the purpose of leasing
26the vehicle for a defined period that is longer than one year

 

 

10100SB0690ham002- 60 -LRB101 04451 SMS 61506 a

1and (1) is a motor vehicle of the second division that: (A) is
2a self-contained motor vehicle designed or permanently
3converted to provide living quarters for recreational,
4camping, or travel use, with direct walk through access to the
5living quarters from the driver's seat; (B) is of the van
6configuration designed for the transportation of not less than
77 nor more than 16 passengers; or (C) has a gross vehicle
8weight rating of 8,000 pounds or less or (2) is a motor vehicle
9of the first division, "selling price" or "amount of sale"
10means the consideration received by the lessor pursuant to the
11lease contract, including amounts due at lease signing and all
12monthly or other regular payments charged over the term of the
13lease. Also included in the selling price is any amount
14received by the lessor from the lessee for the leased vehicle
15that is not calculated at the time the lease is executed,
16including, but not limited to, excess mileage charges and
17charges for excess wear and tear. For sales that occur in
18Illinois, with respect to any amount received by the lessor
19from the lessee for the leased vehicle that is not calculated
20at the time the lease is executed, the lessor who purchased the
21motor vehicle does not incur the tax imposed by the Use Tax Act
22on those amounts, and the retailer who makes the retail sale of
23the motor vehicle to the lessor is not required to collect the
24tax imposed by the Use Tax Act or to pay the tax imposed by this
25Act on those amounts. However, the lessor who purchased the
26motor vehicle assumes the liability for reporting and paying

 

 

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1the tax on those amounts directly to the Department in the same
2form (Illinois Retailers' Occupation Tax, and local retailers'
3occupation taxes, if applicable) in which the retailer would
4have reported and paid such tax if the retailer had accounted
5for the tax to the Department. For amounts received by the
6lessor from the lessee that are not calculated at the time the
7lease is executed, the lessor must file the return and pay the
8tax to the Department by the due date otherwise required by
9this Act for returns other than transaction returns. If the
10retailer is entitled under this Act to a discount for
11collecting and remitting the tax imposed under this Act to the
12Department with respect to the sale of the motor vehicle to the
13lessor, then the right to the discount provided in this Act
14shall be transferred to the lessor with respect to the tax paid
15by the lessor for any amount received by the lessor from the
16lessee for the leased vehicle that is not calculated at the
17time the lease is executed; provided that the discount is only
18allowed if the return is timely filed and for amounts timely
19paid. The "selling price" of a motor vehicle that is sold on or
20after January 1, 2015 for the purpose of leasing for a defined
21period of longer than one year shall not be reduced by the
22value of or credit given for traded-in tangible personal
23property owned by the lessor, nor shall it be reduced by the
24value of or credit given for traded-in tangible personal
25property owned by the lessee, regardless of whether the
26trade-in value thereof is assigned by the lessee to the lessor.

 

 

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1In the case of a motor vehicle that is sold for the purpose of
2leasing for a defined period of longer than one year, the sale
3occurs at the time of the delivery of the vehicle, regardless
4of the due date of any lease payments. A lessor who incurs a
5Retailers' Occupation Tax liability on the sale of a motor
6vehicle coming off lease may not take a credit against that
7liability for the Use Tax the lessor paid upon the purchase of
8the motor vehicle (or for any tax the lessor paid with respect
9to any amount received by the lessor from the lessee for the
10leased vehicle that was not calculated at the time the lease
11was executed) if the selling price of the motor vehicle at the
12time of purchase was calculated using the definition of
13"selling price" as defined in this paragraph. Notwithstanding
14any other provision of this Act to the contrary, lessors shall
15file all returns and make all payments required under this
16paragraph to the Department by electronic means in the manner
17and form as required by the Department. This paragraph does not
18apply to leases of motor vehicles for which, at the time the
19lease is entered into, the term of the lease is not a defined
20period, including leases with a defined initial period with the
21option to continue the lease on a month-to-month or other basis
22beyond the initial defined period.
23    The phrase "like kind and character" shall be liberally
24construed (including but not limited to any form of motor
25vehicle for any form of motor vehicle, or any kind of farm or
26agricultural implement for any other kind of farm or

 

 

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1agricultural implement), while not including a kind of item
2which, if sold at retail by that retailer, would be exempt from
3retailers' occupation tax and use tax as an isolated or
4occasional sale.
5    "Gross receipts" from the sales of tangible personal
6property at retail means the total selling price or the amount
7of such sales, as hereinbefore defined. In the case of charge
8and time sales, the amount thereof shall be included only as
9and when payments are received by the seller. Receipts or other
10consideration derived by a seller from the sale, transfer or
11assignment of accounts receivable to a wholly owned subsidiary
12will not be deemed payments prior to the time the purchaser
13makes payment on such accounts.
14    "Department" means the Department of Revenue.
15    "Person" means any natural individual, firm, partnership,
16association, joint stock company, joint adventure, public or
17private corporation, limited liability company, or a receiver,
18executor, trustee, guardian or other representative appointed
19by order of any court.
20    The isolated or occasional sale of tangible personal
21property at retail by a person who does not hold himself out as
22being engaged (or who does not habitually engage) in selling
23such tangible personal property at retail, or a sale through a
24bulk vending machine, does not constitute engaging in a
25business of selling such tangible personal property at retail
26within the meaning of this Act; provided that any person who is

 

 

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1engaged in a business which is not subject to the tax imposed
2by this Act because of involving the sale of or a contract to
3sell real estate or a construction contract to improve real
4estate or a construction contract to engineer, install, and
5maintain an integrated system of products, but who, in the
6course of conducting such business, transfers tangible
7personal property to users or consumers in the finished form in
8which it was purchased, and which does not become real estate
9or was not engineered and installed, under any provision of a
10construction contract or real estate sale or real estate sales
11agreement entered into with some other person arising out of or
12because of such nontaxable business, is engaged in the business
13of selling tangible personal property at retail to the extent
14of the value of the tangible personal property so transferred.
15If, in such a transaction, a separate charge is made for the
16tangible personal property so transferred, the value of such
17property, for the purpose of this Act, shall be the amount so
18separately charged, but not less than the cost of such property
19to the transferor; if no separate charge is made, the value of
20such property, for the purposes of this Act, is the cost to the
21transferor of such tangible personal property. Construction
22contracts for the improvement of real estate consisting of
23engineering, installation, and maintenance of voice, data,
24video, security, and all telecommunication systems do not
25constitute engaging in a business of selling tangible personal
26property at retail within the meaning of this Act if they are

 

 

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1sold at one specified contract price.
2    A person who holds himself or herself out as being engaged
3(or who habitually engages) in selling tangible personal
4property at retail is a person engaged in the business of
5selling tangible personal property at retail hereunder with
6respect to such sales (and not primarily in a service
7occupation) notwithstanding the fact that such person designs
8and produces such tangible personal property on special order
9for the purchaser and in such a way as to render the property
10of value only to such purchaser, if such tangible personal
11property so produced on special order serves substantially the
12same function as stock or standard items of tangible personal
13property that are sold at retail.
14    Persons who engage in the business of transferring tangible
15personal property upon the redemption of trading stamps are
16engaged in the business of selling such property at retail and
17shall be liable for and shall pay the tax imposed by this Act
18on the basis of the retail value of the property transferred
19upon redemption of such stamps.
20    "Bulk vending machine" means a vending machine, containing
21unsorted confections, nuts, toys, or other items designed
22primarily to be used or played with by children which, when a
23coin or coins of a denomination not larger than $0.50 are
24inserted, are dispensed in equal portions, at random and
25without selection by the customer.
26    "Remote retailer" means a retailer located outside of this

 

 

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1State that does not maintain within this State, directly or by
2a subsidiary, an office, distribution house, sales house,
3warehouse or other place of business, or any agent or other
4representative operating within this State under the authority
5of the retailer or its subsidiary, irrespective of whether such
6place of business or agent is located here permanently or
7temporarily or whether such retailer or subsidiary is licensed
8to do business in this State.
9(Source: P.A. 98-628, eff. 1-1-15; 98-1080, eff. 8-26-14.)
 
10    (35 ILCS 120/2)  (from Ch. 120, par. 441)
11    Sec. 2. Tax imposed.
12    (a) A tax is imposed upon persons engaged in the business
13of selling at retail tangible personal property, including
14computer software, and including photographs, negatives, and
15positives that are the product of photoprocessing, but not
16including products of photoprocessing produced for use in
17motion pictures for public commercial exhibition. Beginning
18January 1, 2001, prepaid telephone calling arrangements shall
19be considered tangible personal property subject to the tax
20imposed under this Act regardless of the form in which those
21arrangements may be embodied, transmitted, or fixed by any
22method now known or hereafter developed. Sales of (1)
23electricity delivered to customers by wire; (2) natural or
24artificial gas that is delivered to customers through pipes,
25pipelines, or mains; and (3) water that is delivered to

 

 

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1customers through pipes, pipelines, or mains are not subject to
2tax under this Act. The provisions of this amendatory Act of
3the 98th General Assembly are declaratory of existing law as to
4the meaning and scope of this Act.
5    (b) Beginning on July 1, 2020, a remote retailer is engaged
6in the occupation of selling at retail in Illinois for purposes
7of this Act, if:
8        (1) the cumulative gross receipts from sales of
9    tangible personal property to purchasers in Illinois are
10    $100,000 or more; or
11        (2) the retailer enters into 200 or more separate
12    transactions for the sale of tangible personal property to
13    purchasers in Illinois.
14    Remote retailers that meet or exceed the threshold in
15either (1) or (2) above shall be liable for all applicable
16State and locally imposed retailers' occupation taxes on all
17retail sales to Illinois purchasers.
18    The remote retailer shall determine on a quarterly basis,
19ending on the last day of March, June, September, and December,
20whether he or she meets the criteria of either paragraph (1) or
21(2) of this subsection for the preceding 12-month period. If
22the retailer meets the criteria of either paragraph (1) or (2)
23for a 12-month period, he or she is considered a retailer
24maintaining a place of business in this State and is required
25to collect and remit the tax imposed under this Act and all
26retailers' occupation tax imposed by local taxing

 

 

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1jurisdictions in Illinois, provided such local taxes are
2administered by the Department, and to file all applicable
3returns for one year. At the end of that one-year period, the
4retailer shall determine whether the retailer met the criteria
5of either paragraph (1) or (2) for the preceding 12-month
6period. If the retailer met the criteria in either paragraph
7(1) or (2) for the preceding 12-month period, he or she is
8considered a retailer maintaining a place of business in this
9State and is required to collect and remit all applicable State
10and local retailers' occupation taxes and file returns for the
11subsequent year. If, at the end of a one-year period, a
12retailer that was required to collect and remit the tax imposed
13under this Act determines that he or she did not meet the
14criteria in either paragraph (1) or (2) during the preceding
1512-month period, then the retailer shall subsequently
16determine on a quarterly basis, ending on the last day of
17March, June, September, and December, whether he or she meets
18the criteria of either paragraph (1) or (2) for the preceding
1912-month period.
20(Source: P.A. 98-583, eff. 1-1-14.)
 
21    (35 ILCS 120/2-12)
22    Sec. 2-12. Location where retailer is deemed to be engaged
23in the business of selling. The purpose of this Section is to
24specify where a retailer is deemed to be engaged in the
25business of selling tangible personal property for the purposes

 

 

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1of this Act, the Use Tax Act, the Service Use Tax Act, and the
2Service Occupation Tax Act, and for the purpose of collecting
3any other local retailers' occupation tax administered by the
4Department. This Section applies only with respect to the
5particular selling activities described in the following
6paragraphs. The provisions of this Section are not intended to,
7and shall not be interpreted to, affect where a retailer is
8deemed to be engaged in the business of selling with respect to
9any activity that is not specifically described in the
10following paragraphs.
11        (1) If a purchaser who is present at the retailer's
12    place of business, having no prior commitment to the
13    retailer, agrees to purchase and makes payment for tangible
14    personal property at the retailer's place of business, then
15    the transaction shall be deemed an over-the-counter sale
16    occurring at the retailer's same place of business where
17    the purchaser was present and made payment for that
18    tangible personal property if the retailer regularly
19    stocks the purchased tangible personal property or similar
20    tangible personal property in the quantity, or similar
21    quantity, for sale at the retailer's same place of business
22    and then either (i) the purchaser takes possession of the
23    tangible personal property at the same place of business or
24    (ii) the retailer delivers or arranges for the tangible
25    personal property to be delivered to the purchaser.
26        (2) If a purchaser, having no prior commitment to the

 

 

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1    retailer, agrees to purchase tangible personal property
2    and makes payment over the phone, in writing, or via the
3    Internet and takes possession of the tangible personal
4    property at the retailer's place of business, then the sale
5    shall be deemed to have occurred at the retailer's place of
6    business where the purchaser takes possession of the
7    property if the retailer regularly stocks the item or
8    similar items in the quantity, or similar quantities,
9    purchased by the purchaser.
10        (3) A retailer is deemed to be engaged in the business
11    of selling food, beverages, or other tangible personal
12    property through a vending machine at the location where
13    the vending machine is located at the time the sale is made
14    if (i) the vending machine is a device operated by coin,
15    currency, credit card, token, coupon or similar device; (2)
16    the food, beverage or other tangible personal property is
17    contained within the vending machine and dispensed from the
18    vending machine; and (3) the purchaser takes possession of
19    the purchased food, beverage or other tangible personal
20    property immediately.
21        (4) Minerals. A producer of coal or other mineral mined
22    in Illinois is deemed to be engaged in the business of
23    selling at the place where the coal or other mineral mined
24    in Illinois is extracted from the earth. With respect to
25    minerals (i) the term "extracted from the earth" means the
26    location at which the coal or other mineral is extracted

 

 

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1    from the mouth of the mine, and (ii) a "mineral" includes
2    not only coal, but also oil, sand, stone taken from a
3    quarry, gravel and any other thing commonly regarded as a
4    mineral and extracted from the earth. This paragraph does
5    not apply to coal or another mineral when it is delivered
6    or shipped by the seller to the purchaser at a point
7    outside Illinois so that the sale is exempt under the
8    United States Constitution as a sale in interstate or
9    foreign commerce.
10        (5) A retailer selling tangible personal property to a
11    nominal lessee or bailee pursuant to a lease with a dollar
12    or other nominal option to purchase is engaged in the
13    business of selling at the location where the property is
14    first delivered to the lessee or bailee for its intended
15    use.
16        (6) Beginning on July 1, 2020, for the purposes of
17    determining the correct local retailers' occupation tax
18    rate, retail sales made by a remote retailer that meet or
19    exceed the thresholds established in paragraph (1) or (2)
20    of subsection (b) of Section 2 of this Act shall be deemed
21    to be made at the Illinois location to which the tangible
22    personal property is shipped or delivered or at which
23    possession is taken by the purchaser.
24(Source: P.A. 98-1098, eff. 8-26-14; 99-126, eff. 7-23-15.)
 
25    (35 ILCS 120/2a)  (from Ch. 120, par. 441a)

 

 

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1    Sec. 2a. It is unlawful for any person to engage in the
2business of selling tangible personal property at retail in
3this State without a certificate of registration from the
4Department. Application for a certificate of registration
5shall be made to the Department upon forms furnished by it.
6Each such application shall be signed and verified and shall
7state: (1) the name and social security number of the
8applicant; (2) the address of his principal place of business;
9(3) the address of the principal place of business from which
10he engages in the business of selling tangible personal
11property at retail in this State and the addresses of all other
12places of business, if any (enumerating such addresses, if any,
13in a separate list attached to and made a part of the
14application), from which he engages in the business of selling
15tangible personal property at retail in this State; (4) the
16name and address of the person or persons who will be
17responsible for filing returns and payment of taxes due under
18this Act; (5) in the case of a publicly traded corporation, the
19name and title of the Chief Financial Officer, Chief Operating
20Officer, and any other officer or employee with responsibility
21for preparing tax returns under this Act, and, in the case of
22all other corporations, the name, title, and social security
23number of each corporate officer; (6) in the case of a limited
24liability company, the name, social security number, and FEIN
25number of each manager and member; and (7) such other
26information as the Department may reasonably require. The

 

 

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1application shall contain an acceptance of responsibility
2signed by the person or persons who will be responsible for
3filing returns and payment of the taxes due under this Act. If
4the applicant will sell tangible personal property at retail
5through vending machines, his application to register shall
6indicate the number of vending machines to be so operated. If
7requested by the Department at any time, that person shall
8verify the total number of vending machines he or she uses in
9his or her business of selling tangible personal property at
10retail.
11    The Department shall provide by rule for an expedited
12business registration process for remote retailers required to
13register and file under subsection (b) of Section 2 who use a
14certified service provider to file their returns under this
15Act. Such expedited registration process shall allow the
16Department to register a taxpayer based upon the same
17registration information required by the Streamlined Sales Tax
18Governing Board for states participating in the Streamlined
19Sales Tax Project.
20    The Department may deny a certificate of registration to
21any applicant if a person who is named as the owner, a partner,
22a manager or member of a limited liability company, or a
23corporate officer of the applicant on the application for the
24certificate of registration is or has been named as the owner,
25a partner, a manager or member of a limited liability company,
26or a corporate officer on the application for the certificate

 

 

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1of registration of another retailer that is in default for
2moneys due under this Act or any other tax or fee Act
3administered by the Department. For purposes of this paragraph
4only, in determining whether a person is in default for moneys
5due, the Department shall include only amounts established as a
6final liability within the 20 years prior to the date of the
7Department's notice of denial of a certificate of registration.
8    The Department may require an applicant for a certificate
9of registration hereunder to, at the time of filing such
10application, furnish a bond from a surety company authorized to
11do business in the State of Illinois, or an irrevocable bank
12letter of credit or a bond signed by 2 personal sureties who
13have filed, with the Department, sworn statements disclosing
14net assets equal to at least 3 times the amount of the bond to
15be required of such applicant, or a bond secured by an
16assignment of a bank account or certificate of deposit, stocks
17or bonds, conditioned upon the applicant paying to the State of
18Illinois all moneys becoming due under this Act and under any
19other State tax law or municipal or county tax ordinance or
20resolution under which the certificate of registration that is
21issued to the applicant under this Act will permit the
22applicant to engage in business without registering separately
23under such other law, ordinance or resolution. In making a
24determination as to whether to require a bond or other
25security, the Department shall take into consideration whether
26the owner, any partner, any manager or member of a limited

 

 

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1liability company, or a corporate officer of the applicant is
2or has been the owner, a partner, a manager or member of a
3limited liability company, or a corporate officer of another
4retailer that is in default for moneys due under this Act or
5any other tax or fee Act administered by the Department; and
6whether the owner, any partner, any manager or member of a
7limited liability company, or a corporate officer of the
8applicant is or has been the owner, a partner, a manager or
9member of a limited liability company, or a corporate officer
10of another retailer whose certificate of registration has been
11revoked within the previous 5 years under this Act or any other
12tax or fee Act administered by the Department. If a bond or
13other security is required, the Department shall fix the amount
14of the bond or other security, taking into consideration the
15amount of money expected to become due from the applicant under
16this Act and under any other State tax law or municipal or
17county tax ordinance or resolution under which the certificate
18of registration that is issued to the applicant under this Act
19will permit the applicant to engage in business without
20registering separately under such other law, ordinance, or
21resolution. The amount of security required by the Department
22shall be such as, in its opinion, will protect the State of
23Illinois against failure to pay the amount which may become due
24from the applicant under this Act and under any other State tax
25law or municipal or county tax ordinance or resolution under
26which the certificate of registration that is issued to the

 

 

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1applicant under this Act will permit the applicant to engage in
2business without registering separately under such other law,
3ordinance or resolution, but the amount of the security
4required by the Department shall not exceed three times the
5amount of the applicant's average monthly tax liability, or
6$50,000.00, whichever amount is lower.
7    No certificate of registration under this Act shall be
8issued by the Department until the applicant provides the
9Department with satisfactory security, if required, as herein
10provided for.
11    Upon receipt of the application for certificate of
12registration in proper form, and upon approval by the
13Department of the security furnished by the applicant, if
14required, the Department shall issue to such applicant a
15certificate of registration which shall permit the person to
16whom it is issued to engage in the business of selling tangible
17personal property at retail in this State. The certificate of
18registration shall be conspicuously displayed at the place of
19business which the person so registered states in his
20application to be the principal place of business from which he
21engages in the business of selling tangible personal property
22at retail in this State.
23    No certificate of registration issued prior to July 1, 2017
24to a taxpayer who files returns required by this Act on a
25monthly basis or renewed prior to July 1, 2017 by a taxpayer
26who files returns required by this Act on a monthly basis shall

 

 

10100SB0690ham002- 77 -LRB101 04451 SMS 61506 a

1be valid after the expiration of 5 years from the date of its
2issuance or last renewal. No certificate of registration issued
3on or after July 1, 2017 to a taxpayer who files returns
4required by this Act on a monthly basis or renewed on or after
5July 1, 2017 by a taxpayer who files returns required by this
6Act on a monthly basis shall be valid after the expiration of
7one year from the date of its issuance or last renewal. The
8expiration date of a sub-certificate of registration shall be
9that of the certificate of registration to which the
10sub-certificate relates. Prior to July 1, 2017, a certificate
11of registration shall automatically be renewed, subject to
12revocation as provided by this Act, for an additional 5 years
13from the date of its expiration unless otherwise notified by
14the Department as provided by this paragraph. On and after July
151, 2017, a certificate of registration shall automatically be
16renewed, subject to revocation as provided by this Act, for an
17additional one year from the date of its expiration unless
18otherwise notified by the Department as provided by this
19paragraph.
20    Where a taxpayer to whom a certificate of registration is
21issued under this Act is in default to the State of Illinois
22for delinquent returns or for moneys due under this Act or any
23other State tax law or municipal or county ordinance
24administered or enforced by the Department, the Department
25shall, not less than 60 days before the expiration date of such
26certificate of registration, give notice to the taxpayer to

 

 

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1whom the certificate was issued of the account period of the
2delinquent returns, the amount of tax, penalty and interest due
3and owing from the taxpayer, and that the certificate of
4registration shall not be automatically renewed upon its
5expiration date unless the taxpayer, on or before the date of
6expiration, has filed and paid the delinquent returns or paid
7the defaulted amount in full. A taxpayer to whom such a notice
8is issued shall be deemed an applicant for renewal. The
9Department shall promulgate regulations establishing
10procedures for taxpayers who file returns on a monthly basis
11but desire and qualify to change to a quarterly or yearly
12filing basis and will no longer be subject to renewal under
13this Section, and for taxpayers who file returns on a yearly or
14quarterly basis but who desire or are required to change to a
15monthly filing basis and will be subject to renewal under this
16Section.
17    The Department may in its discretion approve renewal by an
18applicant who is in default if, at the time of application for
19renewal, the applicant files all of the delinquent returns or
20pays to the Department such percentage of the defaulted amount
21as may be determined by the Department and agrees in writing to
22waive all limitations upon the Department for collection of the
23remaining defaulted amount to the Department over a period not
24to exceed 5 years from the date of renewal of the certificate;
25however, no renewal application submitted by an applicant who
26is in default shall be approved if the immediately preceding

 

 

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1renewal by the applicant was conditioned upon the installment
2payment agreement described in this Section. The payment
3agreement herein provided for shall be in addition to and not
4in lieu of the security that may be required by this Section of
5a taxpayer who is no longer considered a prior continuous
6compliance taxpayer. The execution of the payment agreement as
7provided in this Act shall not toll the accrual of interest at
8the statutory rate.
9    The Department may suspend a certificate of registration if
10the Department finds that the person to whom the certificate of
11registration has been issued knowingly sold contraband
12cigarettes.
13    A certificate of registration issued under this Act more
14than 5 years before January 1, 1990 (the effective date of
15Public Act 86-383) shall expire and be subject to the renewal
16provisions of this Section on the next anniversary of the date
17of issuance of such certificate which occurs more than 6 months
18after January 1, 1990 (the effective date of Public Act
1986-383). A certificate of registration issued less than 5 years
20before January 1, 1990 (the effective date of Public Act
2186-383) shall expire and be subject to the renewal provisions
22of this Section on the 5th anniversary of the issuance of the
23certificate.
24    If the person so registered states that he operates other
25places of business from which he engages in the business of
26selling tangible personal property at retail in this State, the

 

 

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1Department shall furnish him with a sub-certificate of
2registration for each such place of business, and the applicant
3shall display the appropriate sub-certificate of registration
4at each such place of business. All sub-certificates of
5registration shall bear the same registration number as that
6appearing upon the certificate of registration to which such
7sub-certificates relate.
8    If the applicant will sell tangible personal property at
9retail through vending machines, the Department shall furnish
10him with a sub-certificate of registration for each such
11vending machine, and the applicant shall display the
12appropriate sub-certificate of registration on each such
13vending machine by attaching the sub-certificate of
14registration to a conspicuous part of such vending machine. If
15a person who is registered to sell tangible personal property
16at retail through vending machines adds an additional vending
17machine or additional vending machines to the number of vending
18machines he or she uses in his or her business of selling
19tangible personal property at retail, he or she shall notify
20the Department, on a form prescribed by the Department, to
21request an additional sub-certificate or additional
22sub-certificates of registration, as applicable. With each
23such request, the applicant shall report the number of
24sub-certificates of registration he or she is requesting as
25well as the total number of vending machines from which he or
26she makes retail sales.

 

 

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1    Where the same person engages in 2 or more businesses of
2selling tangible personal property at retail in this State,
3which businesses are substantially different in character or
4engaged in under different trade names or engaged in under
5other substantially dissimilar circumstances (so that it is
6more practicable, from an accounting, auditing or bookkeeping
7standpoint, for such businesses to be separately registered),
8the Department may require or permit such person (subject to
9the same requirements concerning the furnishing of security as
10those that are provided for hereinbefore in this Section as to
11each application for a certificate of registration) to apply
12for and obtain a separate certificate of registration for each
13such business or for any of such businesses, under a single
14certificate of registration supplemented by related
15sub-certificates of registration.
16    Any person who is registered under the Retailers'
17Occupation Tax Act as of March 8, 1963, and who, during the
183-year period immediately prior to March 8, 1963, or during a
19continuous 3-year period part of which passed immediately
20before and the remainder of which passes immediately after
21March 8, 1963, has been so registered continuously and who is
22determined by the Department not to have been either delinquent
23or deficient in the payment of tax liability during that period
24under this Act or under any other State tax law or municipal or
25county tax ordinance or resolution under which the certificate
26of registration that is issued to the registrant under this Act

 

 

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1will permit the registrant to engage in business without
2registering separately under such other law, ordinance or
3resolution, shall be considered to be a Prior Continuous
4Compliance taxpayer. Also any taxpayer who has, as verified by
5the Department, faithfully and continuously complied with the
6condition of his bond or other security under the provisions of
7this Act for a period of 3 consecutive years shall be
8considered to be a Prior Continuous Compliance taxpayer.
9    Every Prior Continuous Compliance taxpayer shall be exempt
10from all requirements under this Act concerning the furnishing
11of a bond or other security as a condition precedent to his
12being authorized to engage in the business of selling tangible
13personal property at retail in this State. This exemption shall
14continue for each such taxpayer until such time as he may be
15determined by the Department to be delinquent in the filing of
16any returns, or is determined by the Department (either through
17the Department's issuance of a final assessment which has
18become final under the Act, or by the taxpayer's filing of a
19return which admits tax that is not paid to be due) to be
20delinquent or deficient in the paying of any tax under this Act
21or under any other State tax law or municipal or county tax
22ordinance or resolution under which the certificate of
23registration that is issued to the registrant under this Act
24will permit the registrant to engage in business without
25registering separately under such other law, ordinance or
26resolution, at which time that taxpayer shall become subject to

 

 

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1all the financial responsibility requirements of this Act and,
2as a condition of being allowed to continue to engage in the
3business of selling tangible personal property at retail, may
4be required to post bond or other acceptable security with the
5Department covering liability which such taxpayer may
6thereafter incur. Any taxpayer who fails to pay an admitted or
7established liability under this Act may also be required to
8post bond or other acceptable security with this Department
9guaranteeing the payment of such admitted or established
10liability.
11    No certificate of registration shall be issued to any
12person who is in default to the State of Illinois for moneys
13due under this Act or under any other State tax law or
14municipal or county tax ordinance or resolution under which the
15certificate of registration that is issued to the applicant
16under this Act will permit the applicant to engage in business
17without registering separately under such other law, ordinance
18or resolution.
19    Any person aggrieved by any decision of the Department
20under this Section may, within 20 days after notice of such
21decision, protest and request a hearing, whereupon the
22Department shall give notice to such person of the time and
23place fixed for such hearing and shall hold a hearing in
24conformity with the provisions of this Act and then issue its
25final administrative decision in the matter to such person. In
26the absence of such a protest within 20 days, the Department's

 

 

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1decision shall become final without any further determination
2being made or notice given.
3    With respect to security other than bonds (upon which the
4Department may sue in the event of a forfeiture), if the
5taxpayer fails to pay, when due, any amount whose payment such
6security guarantees, the Department shall, after such
7liability is admitted by the taxpayer or established by the
8Department through the issuance of a final assessment that has
9become final under the law, convert the security which that
10taxpayer has furnished into money for the State, after first
11giving the taxpayer at least 10 days' written notice, by
12registered or certified mail, to pay the liability or forfeit
13such security to the Department. If the security consists of
14stocks or bonds or other securities which are listed on a
15public exchange, the Department shall sell such securities
16through such public exchange. If the security consists of an
17irrevocable bank letter of credit, the Department shall convert
18the security in the manner provided for in the Uniform
19Commercial Code. If the security consists of a bank certificate
20of deposit, the Department shall convert the security into
21money by demanding and collecting the amount of such bank
22certificate of deposit from the bank which issued such
23certificate. If the security consists of a type of stocks or
24other securities which are not listed on a public exchange, the
25Department shall sell such security to the highest and best
26bidder after giving at least 10 days' notice of the date, time

 

 

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1and place of the intended sale by publication in the "State
2Official Newspaper". If the Department realizes more than the
3amount of such liability from the security, plus the expenses
4incurred by the Department in converting the security into
5money, the Department shall pay such excess to the taxpayer who
6furnished such security, and the balance shall be paid into the
7State Treasury.
8    The Department shall discharge any surety and shall release
9and return any security deposited, assigned, pledged or
10otherwise provided to it by a taxpayer under this Section
11within 30 days after:
12        (1) such taxpayer becomes a Prior Continuous
13    Compliance taxpayer; or
14        (2) such taxpayer has ceased to collect receipts on
15    which he is required to remit tax to the Department, has
16    filed a final tax return, and has paid to the Department an
17    amount sufficient to discharge his remaining tax
18    liability, as determined by the Department, under this Act
19    and under every other State tax law or municipal or county
20    tax ordinance or resolution under which the certificate of
21    registration issued under this Act permits the registrant
22    to engage in business without registering separately under
23    such other law, ordinance or resolution. The Department
24    shall make a final determination of the taxpayer's
25    outstanding tax liability as expeditiously as possible
26    after his final tax return has been filed; if the

 

 

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1    Department cannot make such final determination within 45
2    days after receiving the final tax return, within such
3    period it shall so notify the taxpayer, stating its reasons
4    therefor.
5(Source: P.A. 100-302, eff. 8-24-17; 100-303, eff. 8-24-17;
6100-863, eff. 8-14-18.)
 
7    Section 15-35. The Cigarette Tax Act is amended by changing
8Section 2 as follows:
 
9    (35 ILCS 130/2)  (from Ch. 120, par. 453.2)
10    Sec. 2. Tax imposed; rate; collection, payment, and
11distribution; discount.
12    (a) Beginning on July 1, 2019, in place of the aggregate
13tax rate of 99 mills previously imposed by this Act, a tax is
14imposed upon any person engaged in business as a retailer of
15cigarettes at the rate of 149 mills per cigarette sold or
16otherwise disposed of in the course of such business in this
17State. A tax is imposed upon any person engaged in business as
18a retailer of cigarettes in this State at the rate of 5 1/2
19mills per cigarette sold, or otherwise disposed of in the
20course of such business in this State. In addition to any other
21tax imposed by this Act, a tax is imposed upon any person
22engaged in business as a retailer of cigarettes in this State
23at a rate of 1/2 mill per cigarette sold or otherwise disposed
24of in the course of such business in this State on and after

 

 

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1January 1, 1947, and shall be paid into the Metropolitan Fair
2and Exposition Authority Reconstruction Fund or as otherwise
3provided in Section 29. On and after December 1, 1985, in
4addition to any other tax imposed by this Act, a tax is imposed
5upon any person engaged in business as a retailer of cigarettes
6in this State at a rate of 4 mills per cigarette sold or
7otherwise disposed of in the course of such business in this
8State. Of the additional tax imposed by this amendatory Act of
91985, $9,000,000 of the moneys received by the Department of
10Revenue pursuant to this Act shall be paid each month into the
11Common School Fund. On and after the effective date of this
12amendatory Act of 1989, in addition to any other tax imposed by
13this Act, a tax is imposed upon any person engaged in business
14as a retailer of cigarettes at the rate of 5 mills per
15cigarette sold or otherwise disposed of in the course of such
16business in this State. On and after the effective date of this
17amendatory Act of 1993, in addition to any other tax imposed by
18this Act, a tax is imposed upon any person engaged in business
19as a retailer of cigarettes at the rate of 7 mills per
20cigarette sold or otherwise disposed of in the course of such
21business in this State. On and after December 15, 1997, in
22addition to any other tax imposed by this Act, a tax is imposed
23upon any person engaged in business as a retailer of cigarettes
24at the rate of 7 mills per cigarette sold or otherwise disposed
25of in the course of such business of this State. All of the
26moneys received by the Department of Revenue pursuant to this

 

 

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1Act and the Cigarette Use Tax Act from the additional taxes
2imposed by this amendatory Act of 1997, shall be paid each
3month into the Common School Fund. On and after July 1, 2002,
4in addition to any other tax imposed by this Act, a tax is
5imposed upon any person engaged in business as a retailer of
6cigarettes at the rate of 20.0 mills per cigarette sold or
7otherwise disposed of in the course of such business in this
8State. Beginning on June 24, 2012, in addition to any other tax
9imposed by this Act, a tax is imposed upon any person engaged
10in business as a retailer of cigarettes at the rate of 50 mills
11per cigarette sold or otherwise disposed of in the course of
12such business in this State. All moneys received by the
13Department of Revenue under this Act and the Cigarette Use Tax
14Act from the additional taxes imposed by this amendatory Act of
15the 97th General Assembly shall be paid each month into the
16Healthcare Provider Relief Fund.
17    (b) The payment of such taxes shall be evidenced by a stamp
18affixed to each original package of cigarettes, or an
19authorized substitute for such stamp imprinted on each original
20package of such cigarettes underneath the sealed transparent
21outside wrapper of such original package, as hereinafter
22provided. However, such taxes are not imposed upon any activity
23in such business in interstate commerce or otherwise, which
24activity may not under the Constitution and statutes of the
25United States be made the subject of taxation by this State.
26    Beginning on the effective date of this amendatory Act of

 

 

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1the 92nd General Assembly and through June 30, 2006, all of the
2moneys received by the Department of Revenue pursuant to this
3Act and the Cigarette Use Tax Act, other than the moneys that
4are dedicated to the Common School Fund, shall be distributed
5each month as follows: first, there shall be paid into the
6General Revenue Fund an amount which, when added to the amount
7paid into the Common School Fund for that month, equals
8$33,300,000, except that in the month of August of 2004, this
9amount shall equal $83,300,000; then, from the moneys
10remaining, if any amounts required to be paid into the General
11Revenue Fund in previous months remain unpaid, those amounts
12shall be paid into the General Revenue Fund; then, beginning on
13April 1, 2003, from the moneys remaining, $5,000,000 per month
14shall be paid into the School Infrastructure Fund; then, if any
15amounts required to be paid into the School Infrastructure Fund
16in previous months remain unpaid, those amounts shall be paid
17into the School Infrastructure Fund; then the moneys remaining,
18if any, shall be paid into the Long-Term Care Provider Fund. To
19the extent that more than $25,000,000 has been paid into the
20General Revenue Fund and Common School Fund per month for the
21period of July 1, 1993 through the effective date of this
22amendatory Act of 1994 from combined receipts of the Cigarette
23Tax Act and the Cigarette Use Tax Act, notwithstanding the
24distribution provided in this Section, the Department of
25Revenue is hereby directed to adjust the distribution provided
26in this Section to increase the next monthly payments to the

 

 

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1Long Term Care Provider Fund by the amount paid to the General
2Revenue Fund and Common School Fund in excess of $25,000,000
3per month and to decrease the next monthly payments to the
4General Revenue Fund and Common School Fund by that same excess
5amount.
6    Beginning on July 1, 2006, all of the moneys received by
7the Department of Revenue pursuant to this Act and the
8Cigarette Use Tax Act, other than the moneys that are dedicated
9to the Common School Fund and, beginning on the effective date
10of this amendatory Act of the 97th General Assembly, other than
11the moneys from the additional taxes imposed by this amendatory
12Act of the 97th General Assembly that must be paid each month
13into the Healthcare Provider Relief Fund, and other than the
14moneys from the additional taxes imposed by this amendatory Act
15of the 101st General Assembly that must be paid each month
16under subsection (c), shall be distributed each month as
17follows: first, there shall be paid into the General Revenue
18Fund an amount that, when added to the amount paid into the
19Common School Fund for that month, equals $29,200,000; then,
20from the moneys remaining, if any amounts required to be paid
21into the General Revenue Fund in previous months remain unpaid,
22those amounts shall be paid into the General Revenue Fund; then
23from the moneys remaining, $5,000,000 per month shall be paid
24into the School Infrastructure Fund; then, if any amounts
25required to be paid into the School Infrastructure Fund in
26previous months remain unpaid, those amounts shall be paid into

 

 

10100SB0690ham002- 91 -LRB101 04451 SMS 61506 a

1the School Infrastructure Fund; then the moneys remaining, if
2any, shall be paid into the Long-Term Care Provider Fund.
3    (c) Beginning on July 1, 2019, all of the moneys from the
4additional taxes imposed by this amendatory Act of the 101st
5General Assembly received by the Department of Revenue pursuant
6to this Act and the Cigarette Use Tax Act shall be distributed
7each month into the Capital Projects Fund.
8    (d) Moneys collected from the tax imposed on little cigars
9under Section 10-10 of the Tobacco Products Tax Act of 1995
10shall be included with the moneys collected under the Cigarette
11Tax Act and the Cigarette Use Tax Act when making distributions
12to the Common School Fund, the Healthcare Provider Relief Fund,
13the General Revenue Fund, the School Infrastructure Fund, and
14the Long-Term Care Provider Fund under this Section.
15    (e) If the When any tax imposed herein terminates or has
16terminated, distributors who have bought stamps while such tax
17was in effect and who therefore paid such tax, but who can
18show, to the Department's satisfaction, that they sold the
19cigarettes to which they affixed such stamps after such tax had
20terminated and did not recover the tax or its equivalent from
21purchasers, shall be allowed by the Department to take credit
22for such absorbed tax against subsequent tax stamp purchases
23from the Department by such distributor.
24    (f) The impact of the tax levied by this Act is imposed
25upon the retailer and shall be prepaid or pre-collected by the
26distributor for the purpose of convenience and facility only,

 

 

10100SB0690ham002- 92 -LRB101 04451 SMS 61506 a

1and the amount of the tax shall be added to the price of the
2cigarettes sold by such distributor. Collection of the tax
3shall be evidenced by a stamp or stamps affixed to each
4original package of cigarettes, as hereinafter provided. Any
5distributor who purchases stamps may credit any excess payments
6verified by the Department against amounts subsequently due for
7the purchase of additional stamps, until such time as no excess
8payment remains.
9    (g) Each distributor shall collect the tax from the
10retailer at or before the time of the sale, shall affix the
11stamps as hereinafter required, and shall remit the tax
12collected from retailers to the Department, as hereinafter
13provided. Any distributor who fails to properly collect and pay
14the tax imposed by this Act shall be liable for the tax. Any
15distributor having cigarettes to which stamps have been affixed
16in his possession for sale on the effective date of this
17amendatory Act of 1989 shall not be required to pay the
18additional tax imposed by this amendatory Act of 1989 on such
19stamped cigarettes. Any distributor having cigarettes to which
20stamps have been affixed in his or her possession for sale at
2112:01 a.m. on the effective date of this amendatory Act of
221993, is required to pay the additional tax imposed by this
23amendatory Act of 1993 on such stamped cigarettes. This
24payment, less the discount provided in subsection (b), shall be
25due when the distributor first makes a purchase of cigarette
26tax stamps after the effective date of this amendatory Act of

 

 

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11993, or on the first due date of a return under this Act after
2the effective date of this amendatory Act of 1993, whichever
3occurs first. Any distributor having cigarettes to which stamps
4have been affixed in his possession for sale on December 15,
51997 shall not be required to pay the additional tax imposed by
6this amendatory Act of 1997 on such stamped cigarettes.
7    Any distributor having cigarettes to which stamps have been
8affixed in his or her possession for sale on July 1, 2002 shall
9not be required to pay the additional tax imposed by this
10amendatory Act of the 92nd General Assembly on those stamped
11cigarettes.
12    (h) Any distributor having cigarettes in his or her
13possession on July 1, 2019 to which tax stamps have been
14affixed, and any distributor having stamps in his or her
15possession on July 1, 2019 that have not been affixed to
16packages of cigarettes before July 1, 2019, is required to pay
17the additional tax that begins on July 1, 2019 imposed by this
18amendatory Act of the 101st General Assembly to the extent that
19the volume of affixed and unaffixed stamps in the distributor's
20possession on July 1, 2019 exceeds the average monthly volume
21of cigarette stamps purchased by the distributor in calendar
22year 2018. This payment, less the discount provided in
23subsection (l), is due when the distributor first makes a
24purchase of cigarette stamps on or after July 1, 2019 or on the
25first due date of a return under this Act occurring on or after
26July 1, 2019, whichever occurs first. Those distributors may

 

 

10100SB0690ham002- 94 -LRB101 04451 SMS 61506 a

1elect to pay the additional tax on packages of cigarettes to
2which stamps have been affixed and on any stamps in the
3distributor's possession that have not been affixed to packages
4of cigarettes in their possession on July 1, 2019 over a period
5not to exceed 12 months from the due date of the additional tax
6by notifying the Department in writing. The first payment for
7distributors making such election is due when the distributor
8first makes a purchase of cigarette tax stamps on or after July
91, 2019 or on the first due date of a return under this Act
10occurring on or after July 1, 2019, whichever occurs first.
11Distributors making such an election are not entitled to take
12the discount provided in subsection (l) on such payments.
13    (i) Any retailer having cigarettes in its his or her
14possession on July 1, 2019 June 24, 2012 to which tax stamps
15have been affixed is not required to pay the additional tax
16that begins on July 1, 2019 June 24, 2012 imposed by this
17amendatory Act of the 101st General Assembly this amendatory
18Act of the 97th General Assembly on those stamped cigarettes.
19Any distributor having cigarettes in his or her possession on
20June 24, 2012 to which tax stamps have been affixed, and any
21distributor having stamps in his or her possession on June 24,
222012 that have not been affixed to packages of cigarettes
23before June 24, 2012, is required to pay the additional tax
24that begins on June 24, 2012 imposed by this amendatory Act of
25the 97th General Assembly to the extent the calendar year 2012
26average monthly volume of cigarette stamps in the distributor's

 

 

10100SB0690ham002- 95 -LRB101 04451 SMS 61506 a

1possession exceeds the average monthly volume of cigarette
2stamps purchased by the distributor in calendar year 2011. This
3payment, less the discount provided in subsection (b), is due
4when the distributor first makes a purchase of cigarette stamps
5on or after June 24, 2012 or on the first due date of a return
6under this Act occurring on or after June 24, 2012, whichever
7occurs first. Those distributors may elect to pay the
8additional tax on packages of cigarettes to which stamps have
9been affixed and on any stamps in the distributor's possession
10that have not been affixed to packages of cigarettes over a
11period not to exceed 12 months from the due date of the
12additional tax by notifying the Department in writing. The
13first payment for distributors making such election is due when
14the distributor first makes a purchase of cigarette tax stamps
15on or after June 24, 2012 or on the first due date of a return
16under this Act occurring on or after June 24, 2012, whichever
17occurs first. Distributors making such an election are not
18entitled to take the discount provided in subsection (b) on
19such payments.
20    (j) Distributors making sales of cigarettes to secondary
21distributors shall add the amount of the tax to the price of
22the cigarettes sold by the distributors. Secondary
23distributors making sales of cigarettes to retailers shall
24include the amount of the tax in the price of the cigarettes
25sold to retailers. The amount of tax shall not be less than the
26amount of taxes imposed by the State and all local

 

 

10100SB0690ham002- 96 -LRB101 04451 SMS 61506 a

1jurisdictions. The amount of local taxes shall be calculated
2based on the location of the retailer's place of business shown
3on the retailer's certificate of registration or
4sub-registration issued to the retailer pursuant to Section 2a
5of the Retailers' Occupation Tax Act. The original packages of
6cigarettes sold to the retailer shall bear all the required
7stamps, or other indicia, for the taxes included in the price
8of cigarettes.
9    (k) The amount of the Cigarette Tax imposed by this Act
10shall be separately stated, apart from the price of the goods,
11by distributors, manufacturer representatives, secondary
12distributors, and retailers, in all bills and sales invoices.
13    (l) (b) The distributor shall be required to collect the
14tax taxes provided under paragraph (a) hereof, and, to cover
15the costs of such collection, shall be allowed a discount
16during any year commencing July 1st and ending the following
17June 30th in accordance with the schedule set out hereinbelow,
18which discount shall be allowed at the time of purchase of the
19stamps when purchase is required by this Act, or at the time
20when the tax is remitted to the Department without the purchase
21of stamps from the Department when that method of paying the
22tax is required or authorized by this Act. Prior to December 1,
231985, a discount equal to 1 2/3% of the amount of the tax up to
24and including the first $700,000 paid hereunder by such
25distributor to the Department during any such year; 1 1/3% of
26the next $700,000 of tax or any part thereof, paid hereunder by

 

 

10100SB0690ham002- 97 -LRB101 04451 SMS 61506 a

1such distributor to the Department during any such year; 1% of
2the next $700,000 of tax, or any part thereof, paid hereunder
3by such distributor to the Department during any such year, and
42/3 of 1% of the amount of any additional tax paid hereunder by
5such distributor to the Department during any such year shall
6apply.
7    On and after December 1, 1985, a discount equal to 1.75% of
8the amount of the tax payable under this Act up to and
9including the first $3,000,000 paid hereunder by such
10distributor to the Department during any such year and 1.5% of
11the amount of any additional tax paid hereunder by such
12distributor to the Department during any such year shall apply.
13    Two or more distributors that use a common means of
14affixing revenue tax stamps or that are owned or controlled by
15the same interests shall be treated as a single distributor for
16the purpose of computing the discount.
17    (m) (c) The taxes herein imposed are in addition to all
18other occupation or privilege taxes imposed by the State of
19Illinois, or by any political subdivision thereof, or by any
20municipal corporation.
21(Source: P.A. 100-1171, eff. 1-4-19.)
 
22    (35 ILCS 130/29 rep.)
23    Section 15-40. The Cigarette Tax Act is amended by
24repealing Section 29.
 

 

 

10100SB0690ham002- 98 -LRB101 04451 SMS 61506 a

1    Section 15-45. The Cigarette Use Tax Act is amended by
2changing Sections 2 and 35 as follows:
 
3    (35 ILCS 135/2)  (from Ch. 120, par. 453.32)
4    Sec. 2. Beginning on July 1, 2019, in place of the
5aggregate tax rate of 99 mills previously imposed by this Act,
6a tax is imposed upon the privilege of using cigarettes in this
7State at the rate of 149 mills per cigarette so used. A tax is
8imposed upon the privilege of using cigarettes in this State,
9at the rate of 6 mills per cigarette so used. On and after
10December 1, 1985, in addition to any other tax imposed by this
11Act, a tax is imposed upon the privilege of using cigarettes in
12this State at a rate of 4 mills per cigarette so used. On and
13after the effective date of this amendatory Act of 1989, in
14addition to any other tax imposed by this Act, a tax is imposed
15upon the privilege of using cigarettes in this State at the
16rate of 5 mills per cigarette so used. On and after the
17effective date of this amendatory Act of 1993, in addition to
18any other tax imposed by this Act, a tax is imposed upon the
19privilege of using cigarettes in this State at a rate of 7
20mills per cigarette so used. On and after December 15, 1997, in
21addition to any other tax imposed by this Act, a tax is imposed
22upon the privilege of using cigarettes in this State at a rate
23of 7 mills per cigarette so used. On and after July 1, 2002, in
24addition to any other tax imposed by this Act, a tax is imposed
25upon the privilege of using cigarettes in this State at a rate

 

 

10100SB0690ham002- 99 -LRB101 04451 SMS 61506 a

1of 20.0 mills per cigarette so used. Beginning on June 24,
22012, in addition to any other tax imposed by this Act, a tax
3is imposed upon the privilege of using cigarettes in this State
4at a rate of 50 mills per cigarette so used. The tax taxes
5herein imposed shall be in addition to all other occupation or
6privilege taxes imposed by the State of Illinois or by any
7political subdivision thereof or by any municipal corporation.
8    If the When any tax imposed herein terminates or has
9terminated, distributors who have bought stamps while such tax
10was in effect and who therefore paid such tax, but who can
11show, to the Department's satisfaction, that they sold the
12cigarettes to which they affixed such stamps after such tax had
13terminated and did not recover the tax or its equivalent from
14purchasers, shall be allowed by the Department to take credit
15for such absorbed tax against subsequent tax stamp purchases
16from the Department by such distributors.
17    When the word "tax" is used in this Act, it shall include
18any tax or tax rate imposed by this Act and shall mean the
19singular of "tax" or the plural "taxes" as the context may
20require.
21    Any retailer having cigarettes in its possession on July 1,
222019 to which tax stamps have been affixed is not required to
23pay the additional tax that begins on July 1, 2019 imposed by
24this amendatory Act of the 101st General Assembly on those
25stamped cigarettes. Any distributor having cigarettes in his or
26her possession on July 1, 2019 to which tax stamps have been

 

 

10100SB0690ham002- 100 -LRB101 04451 SMS 61506 a

1affixed, and any distributor having stamps in his or her
2possession on July 1, 2019 that have not been affixed to
3packages of cigarettes before July 1, 2019, is required to pay
4the additional tax that begins on July 1, 2019 imposed by this
5amendatory Act of the 101st General Assembly to the extent that
6the volume of affixed and unaffixed stamps in the distributor's
7possession on July 1, 2019 exceeds the average monthly volume
8of cigarette stamps purchased by the distributor in calendar
9year 2018. This payment, less the discount provided in Section
103, is due when the distributor first makes a purchase of
11cigarette stamps on or after July 1, 2019 or on the first due
12date of a return under this Act occurring on or after July 1,
132019, whichever occurs first. Those distributors may elect to
14pay the additional tax on packages of cigarettes to which
15stamps have been affixed and on any stamps in the distributor's
16possession that have not been affixed to packages of cigarettes
17in their possession on July 1, 2019 over a period not to exceed
1812 months from the due date of the additional tax by notifying
19the Department in writing. The first payment for distributors
20making such election is due when the distributor first makes a
21purchase of cigarette tax stamps on or after July 1, 2019 or on
22the first due date of a return under this Act occurring on or
23after July 1, 2019, whichever occurs first. Distributors making
24such an election are not entitled to take the discount provided
25in Section 3 on such payments.
26    Any distributor having cigarettes to which stamps have been

 

 

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1affixed in his possession for sale on the effective date of
2this amendatory Act of 1989 shall not be required to pay the
3additional tax imposed by this amendatory Act of 1989 on such
4stamped cigarettes. Any distributor having cigarettes to which
5stamps have been affixed in his or her possession for sale at
612:01 a.m. on the effective date of this amendatory Act of
71993, is required to pay the additional tax imposed by this
8amendatory Act of 1993 on such stamped cigarettes. This payment
9shall be due when the distributor first makes a purchase of
10cigarette tax stamps after the effective date of this
11amendatory Act of 1993, or on the first due date of a return
12under this Act after the effective date of this amendatory Act
13of 1993, whichever occurs first. Once a distributor tenders
14payment of the additional tax to the Department, the
15distributor may purchase stamps from the Department. Any
16distributor having cigarettes to which stamps have been affixed
17in his possession for sale on December 15, 1997 shall not be
18required to pay the additional tax imposed by this amendatory
19Act of 1997 on such stamped cigarettes.
20    Any distributor having cigarettes to which stamps have been
21affixed in his or her possession for sale on July 1, 2002 shall
22not be required to pay the additional tax imposed by this
23amendatory Act of the 92nd General Assembly on those stamped
24cigarettes.
25    Any retailer having cigarettes in his or her possession on
26June 24, 2012 to which tax stamps have been affixed is not

 

 

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1required to pay the additional tax that begins on June 24, 2012
2imposed by this amendatory Act of the 97th General Assembly on
3those stamped cigarettes. Any distributor having cigarettes in
4his or her possession on June 24, 2012 to which tax stamps have
5been affixed, and any distributor having stamps in his or her
6possession on June 24, 2012 that have not been affixed to
7packages of cigarettes before June 24, 2012, is required to pay
8the additional tax that begins on June 24, 2012 imposed by this
9amendatory Act of the 97th General Assembly to the extent the
10calendar year 2012 average monthly volume of cigarette stamps
11in the distributor's possession exceeds the average monthly
12volume of cigarette stamps purchased by the distributor in
13calendar year 2011. This payment, less the discount provided in
14Section 3, is due when the distributor first makes a purchase
15of cigarette stamps on or after June 24, 2012 or on the first
16due date of a return under this Act occurring on or after June
1724, 2012, whichever occurs first. Those distributors may elect
18to pay the additional tax on packages of cigarettes to which
19stamps have been affixed and on any stamps in the distributor's
20possession that have not been affixed to packages of cigarettes
21over a period not to exceed 12 months from the due date of the
22additional tax by notifying the Department in writing. The
23first payment for distributors making such election is due when
24the distributor first makes a purchase of cigarette tax stamps
25on or after June 24, 2012 or on the first due date of a return
26under this Act occurring on or after June 24, 2012, whichever

 

 

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1occurs first. Distributors making such an election are not
2entitled to take the discount provided in Section 3 on such
3payments.
4(Source: P.A. 97-688, eff. 6-14-12.)
 
5    (35 ILCS 135/35)  (from Ch. 120, par. 453.65)
6    Sec. 35. Distribution of receipts. All moneys received by
7the Department under this Act shall be distributed as provided
8in subsection (a) of Section 2 of the Cigarette Tax Act.
9(Source: P.A. 88-535.)
 
10    Section 15-50. The Tobacco Products Tax Act of 1995 is
11amended by changing Section 10-10 as follows:
 
12    (35 ILCS 143/10-10)
13    Sec. 10-10. Tax imposed.
14    (a) Except as otherwise provided in this Section with
15respect to little cigars, on the first day of the third month
16after the month in which this Act becomes law, a tax is imposed
17on any person engaged in business as a distributor of tobacco
18products, as defined in Section 10-5, at the rate of (i) 18% of
19the wholesale price of tobacco products sold or otherwise
20disposed of to retailers or consumers located in this State
21prior to July 1, 2012 and (ii) 36% of the wholesale price of
22tobacco products sold or otherwise disposed of to retailers or
23consumers located in this State beginning on July 1, 2012;

 

 

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1except that, beginning on January 1, 2013, the tax on moist
2snuff shall be imposed at a rate of $0.30 per ounce, and a
3proportionate tax at the like rate on all fractional parts of
4an ounce, sold or otherwise disposed of to retailers or
5consumers located in this State. The tax is in addition to all
6other occupation or privilege taxes imposed by the State of
7Illinois, by any political subdivision thereof, or by any
8municipal corporation. However, the tax is not imposed upon any
9activity in that business in interstate commerce or otherwise,
10to the extent to which that activity may not, under the
11Constitution and Statutes of the United States, be made the
12subject of taxation by this State, and except that, beginning
13July 1, 2013, the tax on little cigars shall be imposed at the
14same rate, and the proceeds shall be distributed in the same
15manner, as the tax imposed on cigarettes under the Cigarette
16Tax Act. The tax is also not imposed on sales made to the
17United States or any entity thereof.
18    (b) Notwithstanding subsection (a) of this Section,
19stamping distributors of packages of little cigars containing
2020 or 25 little cigars sold or otherwise disposed of in this
21State shall remit the tax by purchasing tax stamps from the
22Department and affixing them to packages of little cigars in
23the same manner as stamps are purchased and affixed to
24cigarettes under the Cigarette Tax Act, unless the stamping
25distributor sells or otherwise disposes of those packages of
26little cigars to another stamping distributor. Only persons

 

 

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1meeting the definition of "stamping distributor" contained in
2Section 10-5 of this Act may affix stamps to packages of little
3cigars containing 20 or 25 little cigars. Stamping distributors
4may not sell or dispose of little cigars at retail to consumers
5or users at locations where stamping distributors affix stamps
6to packages of little cigars containing 20 or 25 little cigars.
7    (c) The impact of the tax levied by this Act is imposed
8upon distributors engaged in the business of selling tobacco
9products to retailers or consumers in this State. Whenever a
10stamping distributor brings or causes to be brought into this
11State from without this State, or purchases from without or
12within this State, any packages of little cigars containing 20
13or 25 little cigars upon which there are no tax stamps affixed
14as required by this Act, for purposes of resale or disposal in
15this State to a person not a stamping distributor, then such
16stamping distributor shall pay the tax to the Department and
17add the amount of the tax to the price of such packages sold by
18such stamping distributor. Payment of the tax shall be
19evidenced by a stamp or stamps affixed to each package of
20little cigars containing 20 or 25 little cigars.
21    Stamping distributors paying the tax to the Department on
22packages of little cigars containing 20 or 25 little cigars
23sold to other distributors, wholesalers or retailers shall add
24the amount of the tax to the price of the packages of little
25cigars containing 20 or 25 little cigars sold by such stamping
26distributors.

 

 

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1    (d) Beginning on January 1, 2013, the tax rate imposed per
2ounce of moist snuff may not exceed 15% of the tax imposed upon
3a package of 20 cigarettes pursuant to the Cigarette Tax Act.
4    (e) All moneys received by the Department under this Act
5from sales occurring prior to July 1, 2012 shall be paid into
6the Long-Term Care Provider Fund of the State Treasury. Of the
7moneys received by the Department from sales occurring on or
8after July 1, 2012, except for moneys received from the tax
9imposed on the sale of little cigars, 50% shall be paid into
10the Long-Term Care Provider Fund and 50% shall be paid into the
11Healthcare Provider Relief Fund. Beginning July 1, 2013, all
12moneys received by the Department under this Act from the tax
13imposed on little cigars shall be distributed as provided in
14subsection (a) of Section 2 of the Cigarette Tax Act.
15(Source: P.A. 97-688, eff. 6-14-12; 98-273, eff. 8-9-13.)
 
16    Section 15-55. The Property Tax Code is amended by changing
17Section 31-10 as follows:
 
18    (35 ILCS 200/31-10)
19    Sec. 31-10. Imposition of tax. A tax is imposed on the
20privilege of transferring title to real estate located in
21Illinois, on the privilege of transferring a beneficial
22interest in real property located in Illinois, and on the
23privilege of transferring a controlling interest in a real
24estate entity owning property located in Illinois, at the rate

 

 

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1of 50 for each $500 of value or fraction of $500 stated in the
2declaration required by Section 31-25. On and after July 1,
32019, the rate of tax imposed is increased to $1.50 for each
4$500 of value or fraction of $500 stated in such declaration if
5the transaction involves nonresidential real estate. If,
6however, the transferring document states that the real estate,
7beneficial interest, or controlling interest is transferred
8subject to a mortgage, the amount of the mortgage remaining
9outstanding at the time of transfer shall not be included in
10the basis of computing the tax. The tax is due if the transfer
11is made by one or more related transactions or involves one or
12more persons or entities and whether or not a document is
13recorded.
14(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)
 
15    Section 15-80. The Motor Vehicle Retail Installment Sales
16Act is amended by changing Section 11.1 as follows:
 
17    (815 ILCS 375/11.1)  (from Ch. 121 1/2, par. 571.1)
18    Sec. 11.1.
19    (a) A seller in a retail installment contract may add a
20"documentary fee" for processing documents and performing
21services related to closing of a sale. The maximum amount that
22may be charged by a seller for a documentary fee is the base
23documentary fee beginning January 1, 2008 until January 1,
242020, of $150, which shall be subject to an annual rate

 

 

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1adjustment equal to the percentage of change in the Bureau of
2Labor Statistics Consumer Price Index. Every retail
3installment contract under this Act shall contain or be
4accompanied by a notice containing the following information:
5    "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE.
6A DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO
7BUYERS FOR HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED
8TO CLOSING OF A SALE. THE BASE DOCUMENTARY FEE BEGINNING
9JANUARY 1, 2008, WAS $150. THE MAXIMUM AMOUNT THAT MAY BE
10CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE OF
11$150, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL
12TO THE PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS
13CONSUMER PRICE INDEX. THIS NOTICE IS REQUIRED BY LAW."
14    (b) A seller in a retail installment contract may add a
15"documentary fee" for processing documents and performing
16services related to closing of a sale. The maximum amount that
17may be charged by a seller for a documentary fee is the base
18documentary fee beginning January 1, 2020, of $300, which shall
19be subject to an annual rate adjustment equal to the percentage
20of change in the Bureau of Labor Statistics Consumer Price
21Index. Every retail installment contract under this Act shall
22contain or be accompanied by a notice containing the following
23information:
24    "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE.
25A DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO
26BUYERS FOR HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED

 

 

10100SB0690ham002- 109 -LRB101 04451 SMS 61506 a

1TO CLOSING OF A SALE. THE BASE DOCUMENTARY FEE BEGINNING
2JANUARY 1, 2020, WAS $300. THE MAXIMUM AMOUNT THAT MAY BE
3CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE OF
4$300, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL
5TO THE PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS
6CONSUMER PRICE INDEX. THIS NOTICE IS REQUIRED BY LAW."
7(Source: P.A. 95-280, eff. 1-1-08.)
 
8
Article 20. Illinois Works Jobs Program Act

 
9    Section 20-1. Short title. This Article may be cited as the
10Illinois Works Jobs Program Act. References in this Article to
11"this Act" mean this Article.
 
12    Section 20-5. Findings. It is in the public policy interest
13of the State to ensure that all Illinois residents have access
14to State capital projects and careers in the construction
15industry and building trades, including those who have been
16historically underrepresented in those trades. To ensure that
17those interests are met, the General Assembly hereby creates
18the Illinois Works Preapprenticeship Program and the Illinois
19Works Apprenticeship Initiative.
 
20    Section 20-10. Definitions.
21    "Apprentice" means a participant in an apprenticeship
22program approved by and registered with the United States

 

 

10100SB0690ham002- 110 -LRB101 04451 SMS 61506 a

1Department of Labor's Bureau of Apprenticeship and Training.
2    "Apprenticeship program" means an apprenticeship and
3training program approved by and registered with the United
4States Department of Labor's Bureau of Apprenticeship and
5Training.
6    "Bid credit" means a virtual dollar for a contractor or
7subcontractor to use toward future bids for public works
8contracts.
9    "Community-based organization" means a nonprofit
10organization selected by the Department to participate in the
11Illinois Works Preapprenticeship Program. To qualify as a
12"community-based organization", the organization must
13demonstrate the following:
14        (1) the ability to effectively serve diverse and
15    underrepresented populations, including by providing
16    employment services to such populations;
17        (2) knowledge of the construction and building trades;
18        (3) the ability to recruit, prescreen, and provide
19    preapprenticeship training to prepare workers for
20    employment in the construction and building trades; and
21        (4) a plan to provide the following:
22            (A) preparatory classes;
23            (B) workplace readiness skills, such as resume
24        preparation and interviewing techniques;
25            (C) strategies for overcoming barriers to entry
26        and completion of an apprenticeship program; and

 

 

10100SB0690ham002- 111 -LRB101 04451 SMS 61506 a

1            (D) any prerequisites for acceptance into an
2        apprenticeship program.
3    "Contractor" means a person, corporation, partnership,
4limited liability company, or joint venture entering into a
5contract with the State or any State agency to construct a
6public work.
7    "Department" means the Department of Commerce and Economic
8Opportunity.
9    "Labor hours" means the total hours for workers who are
10receiving an hourly wage and who are directly employed for the
11public works project. "Labor hours" includes hours performed by
12workers employed by the contractor and subcontractors on the
13public works project. "Labor hours" does not include hours
14worked by the forepersons, superintendents, owners, and
15workers who are not subject to prevailing wage requirements.
16    "Minorities" means minority persons as defined in the
17Business Enterprise for Minorities, Women, and Persons with
18Disabilities Act.
19    "Public works" means all projects that constitute public
20works under the Prevailing Wage Act.
21    "Subcontractor" means a person, corporation, partnership,
22limited liability company, or joint venture that has contracted
23with the contractor to perform all or part of the work to
24construct a public work by a contractor.
25    "Underrepresented populations" means populations
26identified by the Department that historically have had

 

 

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1barriers to entry or advancement in the workforce.
2"Underrepresented populations" includes, but is not limited
3to, minorities, women, and veterans.
 
4    Section 20-15. Illinois Works Preapprenticeship Program;
5Illinois Works Bid Credit Program.
6    (a) The Illinois Works Preapprenticeship Program is
7established and shall be administered by the Department. The
8goal of the Illinois Works Preapprenticeship Program is to
9create a network of community-based organizations throughout
10the State that will recruit, prescreen, and provide
11preapprenticeship skills training to create a qualified,
12diverse pipeline of workers who are prepared for careers in the
13construction and building trades. Upon completion of the
14Illinois Works Preapprenticeship Program, the candidates will
15be skilled and work-ready.
16    (b) There is created the Illinois Works Fund, a special
17fund in the State treasury. The Illinois Works Fund shall be
18administered by the Department. The Illinois Works Fund shall
19be used to provide funding for community-based organizations
20throughout the State. In addition to any other transfers that
21may be provided for by law, on and after July 1, 2019 and until
22June 30, 2020, at the direction of the Director of the
23Governor's Office of Management and Budget, the State
24Comptroller shall direct and the State Treasurer shall transfer
25amounts not exceeding a total of $25,000,000 from the Rebuild

 

 

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1Illinois Projects Fund to the Illinois Works Fund.
2    (c) Each community-based organization that receives
3funding from the Illinois Works Fund shall provide an annual
4report to the Illinois Works Review Panel by April 1 of each
5calendar year. The annual report shall include the following
6information:
7        (1) a description of the community-based
8    organization's recruitment, screening, and training
9    efforts;
10        (2) the number of individuals who apply to, participate
11    in, and complete the community-based organization's
12    program, broken down by race, gender, age, and veteran
13    status; and
14        (3) the number of the individuals referenced in item
15    (2) of this subsection who are initially accepted and
16    placed into apprenticeship programs in the construction
17    and building trades.
18    (d) The Department shall create and administer the Illinois
19Works Bid Credit Program that shall provide economic
20incentives, through bid credits, to encourage contractors and
21subcontractors to provide contracting and employment
22opportunities to historically underrepresented populations in
23the construction industry.
24    The Illinois Works Bid Credit Program shall allow
25contractors and subcontractors to earn bid credits for use
26toward future bids for public works projects in order to

 

 

10100SB0690ham002- 114 -LRB101 04451 SMS 61506 a

1increase the chances that the contractor and the subcontractors
2will be selected.
3    Contractors or subcontractors may be eligible for bid
4credits for employing apprentices who have completed the
5Illinois Works Preapprenticeship Program. Contractors or
6subcontractors shall earn bid credits at a rate established by
7the Department and published on the Department's website,
8including any appropriate caps.
9    The Illinois Works Credit Bank is hereby created and shall
10be administered by the Department. The Illinois Works Credit
11Bank shall track the bid credits.
12    A contractor or subcontractor who has been awarded bid
13credits under any other State program for employing apprentices
14who have completed the Illinois Works Preapprenticeship
15Program is not eligible to receive bid credits under the
16Illinois Works Bid Credit Program relating to the same
17contract.
18    The Department shall report to the Illinois Works Review
19Panel the following: (i) the number of bid credits awarded by
20the Department; (ii) the number of bid credits submitted by the
21contractor or subcontractor to the agency administering the
22public works contract; and (iii) the number of bid credits
23accepted by the agency for such contract. Any agency that
24awards bid credits pursuant to the Illinois Works Credit Bank
25Program shall report to the Department the number of bid
26credits it accepted for the public works contract.

 

 

10100SB0690ham002- 115 -LRB101 04451 SMS 61506 a

1    Upon a finding that a contractor or subcontractor has
2reported falsified records to the Department in order to
3fraudulently obtain bid credits, the Department shall
4permanently bar the contractor or subcontractor from
5participating in the Illinois Works Bid Credit Program and may
6suspend the contractor or subcontractor from bidding on or
7participating in any public works project. False or fraudulent
8claims for payment relating to false bid credits may be subject
9to damages and penalties under the Illinois False Claims Act or
10other applicable law.
11    (e) The Department shall adopt any rules deemed necessary
12to implement this Section.
 
13    Section 20-20. Illinois Works Apprenticeship Initiative.
14    (a) The Illinois Works Apprenticeship Initiative is
15established and shall be administered by the Department.
16        (1) Subject to the exceptions set forth in subsection
17    (b) of this Section, apprentices shall be utilized on all
18    public works projects in accordance with this subsection
19    (a).
20        (2) For public works projects, the goal of the Illinois
21    Works Apprenticeship Initiative is that apprentices will
22    perform either 10% of the total labor hours actually worked
23    in each prevailing wage classification or 10% of the
24    estimated labor hours in each prevailing wage
25    classification, whichever is less.

 

 

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1    (b) Before or during the term of a contract subject to this
2Section, the Department may reduce or waive the goals set forth
3in paragraph (2) of subsection (a). Prior to the Department
4granting a request for a reduction or waiver, the Department
5shall hold a public hearing and shall consult with the Business
6Enterprise Council under the Business Enterprise for
7Minorities, Women, and Persons with Disabilities Act and the
8Chief Procurement Officer of the agency administering the
9public works contract. The Department may grant a reduction or
10waiver upon a determination that:
11        (1) the contractor or subcontractor has demonstrated
12    that insufficient apprentices are available;
13        (2) the reasonable and necessary requirements of the
14    contract do not allow the goal to be met;
15        (3) there is a disproportionately high ratio of
16    material costs to labor hours that makes meeting the goal
17    infeasible; or
18        (4) apprentice labor hour goals conflict with existing
19    requirements, including federal requirements, in
20    connection with the public work.
21    (c) Contractors and subcontractors must submit a
22certification to the Department and the agency that is
23administering the contract demonstrating that the contractor
24or subcontractor has either:
25        (1) met the apprentice labor hour goals set forth in
26    paragraph (2) of subsection (a); or

 

 

10100SB0690ham002- 117 -LRB101 04451 SMS 61506 a

1        (2) received a reduction or waiver pursuant to
2    subsection (b).
3    It shall be deemed to be a material breach of the contract
4and entitle the State to declare a default, terminate the
5contract, and exercise those remedies provided for in the
6contract, at law, or in equity if the contractor or
7subcontractor fails to submit the certification required in
8this subsection or submits false or misleading information.
9    (d) No later than one year after the effective date of this
10Act, and by April 1 of every calendar year thereafter, the
11Department of Labor shall submit a report to the Illinois Works
12Review Panel regarding the use of apprentices under the
13Illinois Works Apprenticeship Initiative for public works
14projects. To the extent it is available, the report shall
15include the following information:
16        (1) the total number of labor hours on each project and
17    the percentage of labor hours actually worked by
18    apprentices on each public works project;
19        (2) the number of apprentices used in each public works
20    project, broken down by trade; and
21        (3) the number and percentage of minorities, women, and
22    veterans utilized as apprentices on each public works
23    project.
24    (e) The Department shall adopt any rules deemed necessary
25to implement the Illinois Works Apprenticeship Initiative.
26    (f) The Illinois Works Apprenticeship Initiative shall not

 

 

10100SB0690ham002- 118 -LRB101 04451 SMS 61506 a

1interfere with any contracts or program in existence on the
2effective date of this Act.
 
3    Section 20-25. The Illinois Works Review Panel.
4    (a) The Illinois Works Review Panel is created and shall be
5comprised of 11 members, each serving 3-year terms. The Speaker
6of the House of Representatives and the President of the Senate
7shall each appoint 2 members. The Minority Leader of the House
8of Representatives and the Minority Leader of the Senate shall
9each appoint one member. The Director of Commerce and Economic
10Opportunity, or his or her designee, shall serve as a member.
11The Governor shall appoint the following individuals to serve
12as members: a representative from a contractor organization; a
13representative from a labor organization; and 2 members of the
14public with workforce development expertise, one of whom shall
15be a representative of a nonprofit organization that addresses
16workforce development.
17    (b) The members of the Illinois Works Review Panel shall
18make recommendations to the Department regarding
19identification and evaluation of community-based
20organizations.
21    (c) The Illinois Works Review Panel shall meet, at least
22quarterly, to review and evaluate (i) the Illinois Works
23Preapprenticeship Program and the Illinois Works
24Apprenticeship Initiative, (ii) ideas to diversify the
25workforce in the construction industry in Illinois, and (iii)

 

 

10100SB0690ham002- 119 -LRB101 04451 SMS 61506 a

1workforce demographic data collected by the Illinois
2Department of Labor.
3    (d) All State contracts shall include a requirement that
4the contractor and subcontractor shall, upon reasonable
5notice, appear before and respond to requests for information
6from the Illinois Works Review Panel.
7    (e) By August 1, 2020, and every August 1 thereafter, the
8Illinois Works Review Panel shall report to the General
9Assembly on its evaluation of the Illinois Works
10Preapprenticeship Program and the Illinois Works
11Apprenticeship initiative, including any recommended
12modifications.
 
13    Section 20-900. The State Finance Act is amended by adding
14Section 5.895 as follows:
 
15    (30 ILCS 105/5.895 new)
16    Sec. 5.895. The Illinois Works Fund.
 
17    Section 20-905. The Illinois Procurement Code is amended by
18changing Section 20-10 as follows:
 
19    (30 ILCS 500/20-10)
20    (Text of Section from P.A. 96-159, 96-588, 97-96, 97-895,
2198-1076, 99-906 and 100-43)
22    Sec. 20-10. Competitive sealed bidding; reverse auction.

 

 

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1    (a) Conditions for use. All contracts shall be awarded by
2competitive sealed bidding except as otherwise provided in
3Section 20-5.
4    (b) Invitation for bids. An invitation for bids shall be
5issued and shall include a purchase description and the
6material contractual terms and conditions applicable to the
7procurement.
8    (c) Public notice. Public notice of the invitation for bids
9shall be published in the Illinois Procurement Bulletin at
10least 14 calendar days before the date set in the invitation
11for the opening of bids.
12    (d) Bid opening. Bids shall be opened publicly or through
13an electronic procurement system in the presence of one or more
14witnesses at the time and place designated in the invitation
15for bids. The name of each bidder, including earned and applied
16bid credit from the Illinois Works Jobs Program Act, the amount
17of each bid, and other relevant information as may be specified
18by rule shall be recorded. After the award of the contract, the
19winning bid and the record of each unsuccessful bid shall be
20open to public inspection.
21    (e) Bid acceptance and bid evaluation. Bids shall be
22unconditionally accepted without alteration or correction,
23except as authorized in this Code. Bids shall be evaluated
24based on the requirements set forth in the invitation for bids,
25which may include criteria to determine acceptability such as
26inspection, testing, quality, workmanship, delivery, and

 

 

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1suitability for a particular purpose. Those criteria that will
2affect the bid price and be considered in evaluation for award,
3such as discounts, transportation costs, and total or life
4cycle costs, shall be objectively measurable. The invitation
5for bids shall set forth the evaluation criteria to be used.
6    (f) Correction or withdrawal of bids. Correction or
7withdrawal of inadvertently erroneous bids before or after
8award, or cancellation of awards of contracts based on bid
9mistakes, shall be permitted in accordance with rules. After
10bid opening, no changes in bid prices or other provisions of
11bids prejudicial to the interest of the State or fair
12competition shall be permitted. All decisions to permit the
13correction or withdrawal of bids based on bid mistakes shall be
14supported by written determination made by a State purchasing
15officer.
16    (g) Award. The contract shall be awarded with reasonable
17promptness by written notice to the lowest responsible and
18responsive bidder whose bid meets the requirements and criteria
19set forth in the invitation for bids, except when a State
20purchasing officer determines it is not in the best interest of
21the State and by written explanation determines another bidder
22shall receive the award. The explanation shall appear in the
23appropriate volume of the Illinois Procurement Bulletin. The
24written explanation must include:
25        (1) a description of the agency's needs;
26        (2) a determination that the anticipated cost will be

 

 

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1    fair and reasonable;
2        (3) a listing of all responsible and responsive
3    bidders; and
4        (4) the name of the bidder selected, the total contract
5    price, and the reasons for selecting that bidder.
6    Each chief procurement officer may adopt guidelines to
7implement the requirements of this subsection (g).
8    The written explanation shall be filed with the Legislative
9Audit Commission and the Procurement Policy Board, and be made
10available for inspection by the public, within 30 calendar days
11after the agency's decision to award the contract.
12    (h) Multi-step sealed bidding. When it is considered
13impracticable to initially prepare a purchase description to
14support an award based on price, an invitation for bids may be
15issued requesting the submission of unpriced offers to be
16followed by an invitation for bids limited to those bidders
17whose offers have been qualified under the criteria set forth
18in the first solicitation.
19    (i) Alternative procedures. Notwithstanding any other
20provision of this Act to the contrary, the Director of the
21Illinois Power Agency may create alternative bidding
22procedures to be used in procuring professional services under
23Section 1-56, subsections (a) and (c) of Section 1-75 and
24subsection (d) of Section 1-78 of the Illinois Power Agency Act
25and Section 16-111.5(c) of the Public Utilities Act and to
26procure renewable energy resources under Section 1-56 of the

 

 

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1Illinois Power Agency Act. These alternative procedures shall
2be set forth together with the other criteria contained in the
3invitation for bids, and shall appear in the appropriate volume
4of the Illinois Procurement Bulletin.
5    (j) Reverse auction. Notwithstanding any other provision
6of this Section and in accordance with rules adopted by the
7chief procurement officer, that chief procurement officer may
8procure supplies or services through a competitive electronic
9auction bidding process after the chief procurement officer
10determines that the use of such a process will be in the best
11interest of the State. The chief procurement officer shall
12publish that determination in his or her next volume of the
13Illinois Procurement Bulletin.
14    An invitation for bids shall be issued and shall include
15(i) a procurement description, (ii) all contractual terms,
16whenever practical, and (iii) conditions applicable to the
17procurement, including a notice that bids will be received in
18an electronic auction manner.
19    Public notice of the invitation for bids shall be given in
20the same manner as provided in subsection (c).
21    Bids shall be accepted electronically at the time and in
22the manner designated in the invitation for bids. During the
23auction, a bidder's price shall be disclosed to other bidders.
24Bidders shall have the opportunity to reduce their bid prices
25during the auction. At the conclusion of the auction, the
26record of the bid prices received and the name of each bidder

 

 

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1shall be open to public inspection.
2    After the auction period has terminated, withdrawal of bids
3shall be permitted as provided in subsection (f).
4    The contract shall be awarded within 60 calendar days after
5the auction by written notice to the lowest responsible bidder,
6or all bids shall be rejected except as otherwise provided in
7this Code. Extensions of the date for the award may be made by
8mutual written consent of the State purchasing officer and the
9lowest responsible bidder.
10    This subsection does not apply to (i) procurements of
11professional and artistic services, (ii) telecommunications
12services, communication services, and information services,
13and (iii) contracts for construction projects, including
14design professional services.
15(Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17.)
 
16    (Text of Section from P.A. 96-159, 96-795, 97-96, 97-895,
1798-1076, 99-906, and 100-43)
18    Sec. 20-10. Competitive sealed bidding; reverse auction.
19    (a) Conditions for use. All contracts shall be awarded by
20competitive sealed bidding except as otherwise provided in
21Section 20-5.
22    (b) Invitation for bids. An invitation for bids shall be
23issued and shall include a purchase description and the
24material contractual terms and conditions applicable to the
25procurement.

 

 

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1    (c) Public notice. Public notice of the invitation for bids
2shall be published in the Illinois Procurement Bulletin at
3least 14 calendar days before the date set in the invitation
4for the opening of bids.
5    (d) Bid opening. Bids shall be opened publicly or through
6an electronic procurement system in the presence of one or more
7witnesses at the time and place designated in the invitation
8for bids. The name of each bidder, including earned and applied
9bid credit from the Illinois Works Jobs Program Act, the amount
10of each bid, and other relevant information as may be specified
11by rule shall be recorded. After the award of the contract, the
12winning bid and the record of each unsuccessful bid shall be
13open to public inspection.
14    (e) Bid acceptance and bid evaluation. Bids shall be
15unconditionally accepted without alteration or correction,
16except as authorized in this Code. Bids shall be evaluated
17based on the requirements set forth in the invitation for bids,
18which may include criteria to determine acceptability such as
19inspection, testing, quality, workmanship, delivery, and
20suitability for a particular purpose. Those criteria that will
21affect the bid price and be considered in evaluation for award,
22such as discounts, transportation costs, and total or life
23cycle costs, shall be objectively measurable. The invitation
24for bids shall set forth the evaluation criteria to be used.
25    (f) Correction or withdrawal of bids. Correction or
26withdrawal of inadvertently erroneous bids before or after

 

 

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1award, or cancellation of awards of contracts based on bid
2mistakes, shall be permitted in accordance with rules. After
3bid opening, no changes in bid prices or other provisions of
4bids prejudicial to the interest of the State or fair
5competition shall be permitted. All decisions to permit the
6correction or withdrawal of bids based on bid mistakes shall be
7supported by written determination made by a State purchasing
8officer.
9    (g) Award. The contract shall be awarded with reasonable
10promptness by written notice to the lowest responsible and
11responsive bidder whose bid meets the requirements and criteria
12set forth in the invitation for bids, except when a State
13purchasing officer determines it is not in the best interest of
14the State and by written explanation determines another bidder
15shall receive the award. The explanation shall appear in the
16appropriate volume of the Illinois Procurement Bulletin. The
17written explanation must include:
18        (1) a description of the agency's needs;
19        (2) a determination that the anticipated cost will be
20    fair and reasonable;
21        (3) a listing of all responsible and responsive
22    bidders; and
23        (4) the name of the bidder selected, the total contract
24    price, and the reasons for selecting that bidder.
25    Each chief procurement officer may adopt guidelines to
26implement the requirements of this subsection (g).

 

 

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1    The written explanation shall be filed with the Legislative
2Audit Commission and the Procurement Policy Board, and be made
3available for inspection by the public, within 30 days after
4the agency's decision to award the contract.
5    (h) Multi-step sealed bidding. When it is considered
6impracticable to initially prepare a purchase description to
7support an award based on price, an invitation for bids may be
8issued requesting the submission of unpriced offers to be
9followed by an invitation for bids limited to those bidders
10whose offers have been qualified under the criteria set forth
11in the first solicitation.
12    (i) Alternative procedures. Notwithstanding any other
13provision of this Act to the contrary, the Director of the
14Illinois Power Agency may create alternative bidding
15procedures to be used in procuring professional services under
16subsections (a) and (c) of Section 1-75 and subsection (d) of
17Section 1-78 of the Illinois Power Agency Act and Section
1816-111.5(c) of the Public Utilities Act and to procure
19renewable energy resources under Section 1-56 of the Illinois
20Power Agency Act. These alternative procedures shall be set
21forth together with the other criteria contained in the
22invitation for bids, and shall appear in the appropriate volume
23of the Illinois Procurement Bulletin.
24    (j) Reverse auction. Notwithstanding any other provision
25of this Section and in accordance with rules adopted by the
26chief procurement officer, that chief procurement officer may

 

 

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1procure supplies or services through a competitive electronic
2auction bidding process after the chief procurement officer
3determines that the use of such a process will be in the best
4interest of the State. The chief procurement officer shall
5publish that determination in his or her next volume of the
6Illinois Procurement Bulletin.
7    An invitation for bids shall be issued and shall include
8(i) a procurement description, (ii) all contractual terms,
9whenever practical, and (iii) conditions applicable to the
10procurement, including a notice that bids will be received in
11an electronic auction manner.
12    Public notice of the invitation for bids shall be given in
13the same manner as provided in subsection (c).
14    Bids shall be accepted electronically at the time and in
15the manner designated in the invitation for bids. During the
16auction, a bidder's price shall be disclosed to other bidders.
17Bidders shall have the opportunity to reduce their bid prices
18during the auction. At the conclusion of the auction, the
19record of the bid prices received and the name of each bidder
20shall be open to public inspection.
21    After the auction period has terminated, withdrawal of bids
22shall be permitted as provided in subsection (f).
23    The contract shall be awarded within 60 calendar days after
24the auction by written notice to the lowest responsible bidder,
25or all bids shall be rejected except as otherwise provided in
26this Code. Extensions of the date for the award may be made by

 

 

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1mutual written consent of the State purchasing officer and the
2lowest responsible bidder.
3    This subsection does not apply to (i) procurements of
4professional and artistic services, (ii) telecommunications
5services, communication services, and information services,
6and (iii) contracts for construction projects, including
7design professional services.
8(Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17.)
 
9    Section 20-910. The Prevailing Wage Act is amended by
10changing Section 5 as follows:
 
11    (820 ILCS 130/5)  (from Ch. 48, par. 39s-5)
12    (Text of Section before amendment by P.A. 100-1177)
13    Sec. 5. Certified payroll.
14    (a) Any contractor and each subcontractor who participates
15in public works shall:
16        (1) make and keep, for a period of not less than 3
17    years from the date of the last payment made before January
18    1, 2014 (the effective date of Public Act 98-328) and for a
19    period of 5 years from the date of the last payment made on
20    or after January 1, 2014 (the effective date of Public Act
21    98-328) on a contract or subcontract for public works,
22    records of all laborers, mechanics, and other workers
23    employed by them on the project; the records shall include
24    (i) the worker's name, (ii) the worker's address, (iii) the

 

 

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1    worker's telephone number when available, (iv) the
2    worker's social security number, (v) the worker's
3    classification or classifications, (vi) the worker's skill
4    level, such as apprentice or journeyman, (vii) (vi) the
5    worker's gross and net wages paid in each pay period,
6    (viii) (vii) the worker's number of hours worked each day,
7    (ix) (viii) the worker's starting and ending times of work
8    each day, (x) (ix) the worker's hourly wage rate, (xi) (x)
9    the worker's hourly overtime wage rate, (xii) (xi) the
10    worker's hourly fringe benefit rates, (xiii) (xii) the name
11    and address of each fringe benefit fund, (xiv) (xiii) the
12    plan sponsor of each fringe benefit, if applicable, and
13    (xv) (xiv) the plan administrator of each fringe benefit,
14    if applicable; and
15        (2) no later than the 15th day of each calendar month
16    file a certified payroll for the immediately preceding
17    month with the public body in charge of the project. A
18    certified payroll must be filed for only those calendar
19    months during which construction on a public works project
20    has occurred. The certified payroll shall consist of a
21    complete copy of the records identified in paragraph (1) of
22    this subsection (a), but may exclude the starting and
23    ending times of work each day. The certified payroll shall
24    be accompanied by a statement signed by the contractor or
25    subcontractor or an officer, employee, or agent of the
26    contractor or subcontractor which avers that: (i) he or she

 

 

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1    has examined the certified payroll records required to be
2    submitted by the Act and such records are true and
3    accurate; (ii) the hourly rate paid to each worker is not
4    less than the general prevailing rate of hourly wages
5    required by this Act; and (iii) the contractor or
6    subcontractor is aware that filing a certified payroll that
7    he or she knows to be false is a Class A misdemeanor. A
8    general contractor is not prohibited from relying on the
9    certification of a lower tier subcontractor, provided the
10    general contractor does not knowingly rely upon a
11    subcontractor's false certification. Any contractor or
12    subcontractor subject to this Act and any officer,
13    employee, or agent of such contractor or subcontractor
14    whose duty as such officer, employee, or agent it is to
15    file such certified payroll who willfully fails to file
16    such a certified payroll on or before the date such
17    certified payroll is required by this paragraph to be filed
18    and any person who willfully files a false certified
19    payroll that is false as to any material fact is in
20    violation of this Act and guilty of a Class A misdemeanor.
21    The public body in charge of the project shall keep the
22    records submitted in accordance with this paragraph (2) of
23    subsection (a) before January 1, 2014 (the effective date
24    of Public Act 98-328) for a period of not less than 3
25    years, and the records submitted in accordance with this
26    paragraph (2) of subsection (a) on or after January 1, 2014

 

 

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1    (the effective date of Public Act 98-328) for a period of 5
2    years, from the date of the last payment for work on a
3    contract or subcontract for public works. The records
4    submitted in accordance with this paragraph (2) of
5    subsection (a) shall be considered public records, except
6    an employee's address, telephone number, and social
7    security number, and made available in accordance with the
8    Freedom of Information Act. The public body shall accept
9    any reasonable submissions by the contractor that meet the
10    requirements of this Section.
11    A contractor, subcontractor, or public body may retain
12records required under this Section in paper or electronic
13format.
14    (b) Upon 7 business days' notice, the contractor and each
15subcontractor shall make available for inspection and copying
16at a location within this State during reasonable hours, the
17records identified in paragraph (1) of subsection (a) of this
18Section to the public body in charge of the project, its
19officers and agents, the Director of Labor and his deputies and
20agents, and to federal, State, or local law enforcement
21agencies and prosecutors.
22    (c) A contractor or subcontractor who remits contributions
23to fringe benefit funds that are jointly maintained and jointly
24governed by one or more employers and one or more labor
25organizations in accordance with the federal Labor Management
26Relations Act shall make and keep certified payroll records

 

 

10100SB0690ham002- 133 -LRB101 04451 SMS 61506 a

1that include the information required under items (i) through
2(ix) (viii) of paragraph (1) of subsection (a) only. However,
3the information required under items (x) (ix) through (xv)
4(xiv) of paragraph (1) of subsection (a) shall be required for
5any contractor or subcontractor who remits contributions to a
6fringe benefit fund that is not jointly maintained and jointly
7governed by one or more employers and one or more labor
8organizations in accordance with the federal Labor Management
9Relations Act.
10(Source: P.A. 97-571, eff. 1-1-12; 98-328, eff. 1-1-14; 98-482,
11eff. 1-1-14; 98-756, eff. 7-16-14.)
 
12    (Text of Section after amendment by P.A. 100-1177)
13    Sec. 5. Certified payroll.
14    (a) Any contractor and each subcontractor who participates
15in public works shall:
16        (1) make and keep, for a period of not less than 3
17    years from the date of the last payment made before January
18    1, 2014 (the effective date of Public Act 98-328) and for a
19    period of 5 years from the date of the last payment made on
20    or after January 1, 2014 (the effective date of Public Act
21    98-328) on a contract or subcontract for public works,
22    records of all laborers, mechanics, and other workers
23    employed by them on the project; the records shall include
24    (i) the worker's name, (ii) the worker's address, (iii) the
25    worker's telephone number when available, (iv) the last 4

 

 

10100SB0690ham002- 134 -LRB101 04451 SMS 61506 a

1    digits of the worker's social security number, (v) the
2    worker's gender, (vi) the worker's race, (vii) the worker's
3    ethnicity, (viii) veteran status, (ix) the worker's
4    classification or classifications, (x) the worker's skill
5    level, such as apprentice or journeyman, (xi) (x) the
6    worker's gross and net wages paid in each pay period, (xii)
7    (xi) the worker's number of hours worked each day, (xiii)
8    (xii) the worker's starting and ending times of work each
9    day, (xiv) (xiii) the worker's hourly wage rate, (xv) (xiv)
10    the worker's hourly overtime wage rate, (xvi) (xv) the
11    worker's hourly fringe benefit rates, (xvii) (xvi) the name
12    and address of each fringe benefit fund, (xviii) (xvii) the
13    plan sponsor of each fringe benefit, if applicable, and
14    (xix) (xviii) the plan administrator of each fringe
15    benefit, if applicable; and
16        (2) no later than the 15th day of each calendar month
17    file a certified payroll for the immediately preceding
18    month with the public body in charge of the project until
19    the Department of Labor activates the database created
20    under Section 5.1 at which time certified payroll shall
21    only be submitted to that database, except for projects
22    done by State agencies that opt to have contractors submit
23    certified payrolls directly to that State agency. A State
24    agency that opts to directly receive certified payrolls
25    must submit the required information in a specified
26    electronic format to the Department of Labor no later than

 

 

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1    10 days after the certified payroll was filed with the
2    State agency. A certified payroll must be filed for only
3    those calendar months during which construction on a public
4    works project has occurred. The certified payroll shall
5    consist of a complete copy of the records identified in
6    paragraph (1) of this subsection (a), but may exclude the
7    starting and ending times of work each day. The certified
8    payroll shall be accompanied by a statement signed by the
9    contractor or subcontractor or an officer, employee, or
10    agent of the contractor or subcontractor which avers that:
11    (i) he or she has examined the certified payroll records
12    required to be submitted by the Act and such records are
13    true and accurate; (ii) the hourly rate paid to each worker
14    is not less than the general prevailing rate of hourly
15    wages required by this Act; and (iii) the contractor or
16    subcontractor is aware that filing a certified payroll that
17    he or she knows to be false is a Class A misdemeanor. A
18    general contractor is not prohibited from relying on the
19    certification of a lower tier subcontractor, provided the
20    general contractor does not knowingly rely upon a
21    subcontractor's false certification. Any contractor or
22    subcontractor subject to this Act and any officer,
23    employee, or agent of such contractor or subcontractor
24    whose duty as such officer, employee, or agent it is to
25    file such certified payroll who willfully fails to file
26    such a certified payroll on or before the date such

 

 

10100SB0690ham002- 136 -LRB101 04451 SMS 61506 a

1    certified payroll is required by this paragraph to be filed
2    and any person who willfully files a false certified
3    payroll that is false as to any material fact is in
4    violation of this Act and guilty of a Class A misdemeanor.
5    The public body in charge of the project shall keep the
6    records submitted in accordance with this paragraph (2) of
7    subsection (a) before January 1, 2014 (the effective date
8    of Public Act 98-328) for a period of not less than 3
9    years, and the records submitted in accordance with this
10    paragraph (2) of subsection (a) on or after January 1, 2014
11    (the effective date of Public Act 98-328) for a period of 5
12    years, from the date of the last payment for work on a
13    contract or subcontract for public works or until the
14    Department of Labor activates the database created under
15    Section 5.1, whichever is less. After the activation of the
16    database created under Section 5.1, the Department of Labor
17    rather than the public body in charge of the project shall
18    keep the records and maintain the database. The records
19    submitted in accordance with this paragraph (2) of
20    subsection (a) shall be considered public records, except
21    an employee's address, telephone number, social security
22    number, race, ethnicity, and gender, and made available in
23    accordance with the Freedom of Information Act. The public
24    body shall accept any reasonable submissions by the
25    contractor that meet the requirements of this Section.
26    A contractor, subcontractor, or public body may retain

 

 

10100SB0690ham002- 137 -LRB101 04451 SMS 61506 a

1records required under this Section in paper or electronic
2format.
3    (b) Upon 7 business days' notice, the contractor and each
4subcontractor shall make available for inspection and copying
5at a location within this State during reasonable hours, the
6records identified in paragraph (1) of subsection (a) of this
7Section to the public body in charge of the project, its
8officers and agents, the Director of Labor and his deputies and
9agents, and to federal, State, or local law enforcement
10agencies and prosecutors.
11    (c) A contractor or subcontractor who remits contributions
12to fringe benefit funds that are jointly maintained and jointly
13governed by one or more employers and one or more labor
14organizations in accordance with the federal Labor Management
15Relations Act shall make and keep certified payroll records
16that include the information required under items (i) through
17(viii) of paragraph (1) of subsection (a) only. However, the
18information required under items (ix) through (xv) (xiv) of
19paragraph (1) of subsection (a) shall be required for any
20contractor or subcontractor who remits contributions to a
21fringe benefit fund that is not jointly maintained and jointly
22governed by one or more employers and one or more labor
23organizations in accordance with the federal Labor Management
24Relations Act.
25(Source: P.A. 100-1177, eff. 6-1-19.)
 

 

 

10100SB0690ham002- 138 -LRB101 04451 SMS 61506 a

1
Article 25. Sports Wagering Act

 
2    Section 25-1. Short title. This Article may be cited as the
3Sports Wagering Act. References in this Article to "this Act"
4mean this Article.
 
5    Section 25-5. Legislative findings. The General Assembly
6recognizes the promotion of public safety is an important
7consideration for sports leagues, teams, players, and fans at
8large. All persons who present sporting contests are encouraged
9to take reasonable measures to ensure the safety and security
10of all involved or attending sporting contests. Persons who
11present sporting contests are encouraged to establish codes of
12conduct that forbid all persons associated with the sporting
13contest from engaging in violent behavior and to hire, train,
14and equip safety and security personnel to enforce those codes
15of conduct. Persons who present sporting contests are further
16encouraged to provide public notice of those codes of conduct.
 
17    Section 25-10. Definitions. As used in this Act:
18    "Adjusted gross sports wagering receipts" means a master
19sports wagering licensee's gross sports wagering receipts,
20less winnings paid to wagerers in such games.
21    "Athlete" means any current or former professional athlete
22or collegiate athlete.
23    "Board" means the Illinois Gaming Board.

 

 

10100SB0690ham002- 139 -LRB101 04451 SMS 61506 a

1    "Covered persons" includes athletes; umpires, referees,
2and officials; personnel associated with clubs, teams,
3leagues, and athletic associations; medical professionals
4(including athletic trainers) who provide services to athletes
5and players; and the family members and associates of these
6persons where required to serve the purposes of this Act.
7    "Department" means the Department of the Lottery.
8    "Gaming facility" means a facility at which gambling
9operations are conducted under the Illinois Gambling Act,
10pari-mutuel wagering is conducted under the Illinois Horse
11Racing Act of 1975, or sports wagering is conducted under this
12Act.
13    "Official league data" means statistics, results,
14outcomes, and other data related to a sports event obtained
15pursuant to an agreement with the relevant sports governing
16body, or an entity expressly authorized by the sports governing
17body to provide such information to licensees, that authorizes
18the use of such data for determining the outcome of tier 2
19sports wagers on such sports events.
20    "Organization licensee" has the meaning given to that term
21in the Illinois Horse Racing Act of 1975.
22    "Owners licensee" means the holder of an owners license
23under the Illinois Gambling Act.
24    "Person" means an individual, partnership, committee,
25association, corporation, or any other organization or group of
26persons.

 

 

10100SB0690ham002- 140 -LRB101 04451 SMS 61506 a

1    "Personal biometric data" means an athlete's information
2derived from DNA, heart rate, blood pressure, perspiration
3rate, internal or external body temperature, hormone levels,
4glucose levels, hydration levels, vitamin levels, bone
5density, muscle density, and sleep patterns.
6    "Prohibited conduct" includes any statement, action, and
7other communication intended to influence, manipulate, or
8control a betting outcome of a sporting contest or of any
9individual occurrence or performance in a sporting contest in
10exchange for financial gain or to avoid financial or physical
11harm. "Prohibited conduct" includes statements, actions, and
12communications made to a covered person by a third party, such
13as a family member or through social media. "Prohibited
14conduct" does not include statements, actions, or
15communications made or sanctioned by a team or sports governing
16body.
17    "Qualified applicant" means an applicant for a license
18under this Act whose application meets the mandatory minimum
19qualification criteria as required by the Board.
20    "Sporting contest" means a sports event or game on which
21the State allows sports wagering to occur under this Act.
22    "Sports event" means a professional sport or athletic
23event, a collegiate sport or athletic event, a motor race
24event, or any other event or competition of relative skill
25authorized by the Board under this Act.
26    "Sports facility" means a facility that hosts sports events

 

 

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1and holds a seating capacity greater than 17,000 persons.
2    "Sports governing body" means the organization that
3prescribes final rules and enforces codes of conduct with
4respect to a sports event and participants therein.
5    "Sports wagering" means accepting wagers on sports events
6or portions of sports events, or on the individual performance
7statistics of athletes in a sports event or combination of
8sports events, by any system or method of wagering, including,
9but not limited to, in person or over the Internet through
10websites and on mobile devices. "Sports wagering" includes, but
11is not limited to, single-game bets, teaser bets, parlays,
12over-under, moneyline, pools, exchange wagering, in-game
13wagering, in-play bets, proposition bets, and straight bets.
14    "Sports wagering account" means a financial record
15established by a master sports wagering licensee for an
16individual patron in which the patron shall deposit and
17withdraw funds within a gaming facility until issuance of the
18first license under Section 25-45 and, thereafter, may also
19deposit and withdraw over the Internet through websites and on
20mobile devices for sports wagering and other authorized
21purchases and to which the master sports wagering licensee may
22credit winnings or other amounts due to that patron or
23authorized by that patron.
24    "Tier 1 sports wager" means a sports wager that is
25determined solely by the final score or final outcome of the
26sports event and is placed before the sports event has begun.

 

 

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1    "Tier 2 sports wager" means a sports wager that is not a
2tier 1 sports wager.
3    "Wager" means a sum of money or thing of value risked on an
4uncertain occurrence.
5    "Winning bidder" means a qualified applicant for a master
6sports wagering license chosen through the competitive
7selection process under Section 25-45.
 
8    Section 25-15. Board duties and powers.
9    (a) Except for sports wagering conducted under Section
1025-70, the Board shall have the authority to regulate the
11conduct of sports wagering under this Act.
12    (b) The Board may adopt any rules the Board considers
13necessary for the successful implementation, administration,
14and enforcement of this Act, except for Section 25-70. Rules
15proposed by the Board may be adopted as emergency rules
16pursuant to Section 5-45 of the Illinois Administrative
17Procedure Act.
18    (c) The Board shall levy and collect all fees, surcharges,
19civil penalties, and monthly taxes on adjusted gross sports
20wagering receipts imposed by this Act and deposit all moneys
21into the Sports Wagering Fund, except as otherwise provided
22under this Act.
23    (d) The Board may exercise any other powers necessary to
24enforce the provisions of this Act that it regulates and the
25rules of the Board.

 

 

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1    (e) The Board shall adopt rules for a license to be
2employed by a master sports wagering licensee when the employee
3works in a designated gaming area that has sports wagering or
4performs duties in furtherance of or associated with the
5operation of sports wagering by the master sports wagering
6licensee (occupational license), which shall require an annual
7license fee of $250. License fees shall be deposited into the
8State Gaming Fund and used for the administration of this Act.
9    (f) The Board may require that licensees share, in real
10time and at the sports wagering account level, information
11regarding a wagerer, amount and type of wager, the time the
12wager was placed, the location of the wager, including the
13Internet protocol address, if applicable, the outcome of the
14wager, and records of abnormal wagering activity. Information
15shared under this subsection (f) must be submitted in the form
16and manner as required by rule. If a sports governing body has
17notified the Board that real-time information sharing for
18wagers placed on its sports events is necessary and desirable,
19licensees may share the same information in the form and manner
20required by the Board by rule with the sports governing body or
21its designee with respect to wagers on its sports events
22subject to applicable federal, State, or local laws or
23regulations, including, without limitation, privacy laws and
24regulations. Such information may be provided in anonymized
25form and may be used by a sports governing body solely for
26integrity purposes. For purposes of this subsection (f),

 

 

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1"real-time" means a commercially reasonable periodic interval.
2    (g) A master sports wagering licensee, professional sports
3team, league, or association, sports governing body, or
4institution of higher education may submit to the Board in
5writing a request to prohibit a type or form of wagering if the
6master sports wagering licensee, professional sports team,
7league, or association, sports governing body, or institution
8of higher education believes that such wagering by type or form
9is contrary to public policy, unfair to consumers, or affects
10the integrity of a particular sport or the sports betting
11industry. The Board shall grant the request upon a
12demonstration of good cause from the requester and consultation
13with licensees. The Board shall respond to a request pursuant
14to this subsection (g) concerning a particular event before the
15start of the event or, if it is not feasible to respond before
16the start of the event, as soon as practicable.
17    (h) The Board and master sports wagering licensees may
18cooperate with investigations conducted by sports governing
19bodies or law enforcement agencies, including, but not limited
20to, providing and facilitating the provision of account-level
21betting information and audio or video files relating to
22persons placing wagers.
23    (i) A master sports wagering licensee shall make
24commercially reasonable efforts to promptly notify the Board
25any information relating to:
26        (1) criminal or disciplinary proceedings commenced

 

 

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1    against the master sports wagering licensee in connection
2    with its operations;
3        (2) abnormal wagering activity or patterns that may
4    indicate a concern with the integrity of a sports event or
5    sports events;
6        (3) any potential breach of the relevant sports
7    governing body's internal rules and codes of conduct
8    pertaining to sports wagering that a licensee has knowledge
9    of;
10        (4) any other conduct that corrupts a wagering outcome
11    of a sports event or sports events for purposes of
12    financial gain, including match fixing; and
13        (5) suspicious or illegal wagering activities,
14    including use of funds derived from illegal activity,
15    wagers to conceal or launder funds derived from illegal
16    activity, using agents to place wagers, and using false
17    identification.
18    A master sports wagering licensee shall also make
19commercially reasonable efforts to promptly report information
20relating to conduct described in paragraphs (2), (3), and (4)
21of this subsection (i) to the relevant sports governing body.
 
22    Section 25-20. Licenses required.
23    (a) No person may engage in any activity in connection with
24sports wagering in this State unless all necessary licenses
25have been obtained in accordance with this Act and the rules of

 

 

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1the Board and the Department. The following licenses shall be
2issued under this Act:
3        (1) master sports wagering license;
4        (2) occupational license;
5        (3) supplier license;
6        (4) management services provider license
7        (5) tier 2 official league data provider license; and
8        (6) central system provider license.
9    No person or entity may engage in a sports wagering
10operation or activity without first obtaining the appropriate
11license.
12    (b) An applicant for a license issued under this Act shall
13submit an application to the Board in the form the Board
14requires. The applicant shall submit fingerprints for a
15national criminal records check by the Department of State
16Police and the Federal Bureau of Investigation. The
17fingerprints shall be furnished by the applicant's officers and
18directors (if a corporation), members (if a limited liability
19company), and partners (if a partnership). The fingerprints
20shall be accompanied by a signed authorization for the release
21of information by the Federal Bureau of Investigation. The
22Board may require additional background checks on licensees
23when they apply for license renewal, and an applicant convicted
24of a disqualifying offense shall not be licensed.
25    (c) Each master sports wagering licensee shall display the
26license conspicuously in the licensee's place of business or

 

 

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1have the license available for inspection by an agent of the
2Board or a law enforcement agency.
3    (d) Each holder of an occupational license shall carry the
4license and have some indicia of licensure prominently
5displayed on his or her person when present in a gaming
6facility licensed under this Act at all times, in accordance
7with the rules of the Board.
8    (e) Each person licensed under this Act shall give the
9Board written notice within 30 days after a material change to
10information provided in the licensee's application for a
11license or renewal.
 
12    Section 25-25. Sports wagering authorized.
13    (a) Notwithstanding any provision of law to the contrary,
14the operation of sports wagering is only lawful when conducted
15in accordance with the provisions of this Act and the rules of
16the Illinois Gaming Board and the Department of the Lottery.
17    (b) A person placing a wager under this Act shall be at
18least 21 years of age.
19    (c) A licensee under this Act may not accept a wager on a
20minor league sports event.
21    (d) A licensee under this Act may not accept a wager for a
22sports event involving an Illinois collegiate team.
23    (e) A licensee under this Act may only accept a wager from
24a person physically located in the State.
25    (f) Master sports wagering licensees may use any data

 

 

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1source for determining the results of all tier 1 sports wagers.
2    (g) A sports governing body headquartered in the United
3States may notify the Board that it desires to supply official
4league data to master sports wagering licensees for determining
5the results of tier 2 sports wagers. Such notification shall be
6made in the form and manner as the Board may require. If a
7sports governing body does not notify the Board of its desire
8to supply official league data, a master sports wagering
9licensee may use any data source for determining the results of
10any and all tier 2 sports wagers on sports contests for that
11sports governing body.
12    Within 30 days of a sports governing body notifying the
13Board, master sports wagering licensees shall use only official
14league data to determine the results of tier 2 sports wagers on
15sports events sanctioned by that sports governing body, unless:
16(1) the sports governing body or designee cannot provide a feed
17of official league data to determine the results of a
18particular type of tier 2 sports wager, in which case master
19sports wagering licensees may use any data source for
20determining the results of the applicable tier 2 sports wager
21until such time as such data feed becomes available on
22commercially reasonable terms; or (2) a master sports wagering
23licensee can demonstrate to the Board that the sports governing
24body or its designee cannot provide a feed of official league
25data to the master sports wagering licensee on commercially
26reasonable terms. During the pendency of the Board's

 

 

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1determination, such master sports wagering licensee may use any
2data source for determining the results of any and all tier 2
3sports wagers.
4    (h) A licensee under this Act may not accept wagers on a
5kindergarten through 12th grade sports event.
 
6    Section 25-30. Master sports wagering license issued to an
7organization licensee.
8    (a) An organization licensee may apply to the Board for a
9master sports wagering license. To the extent permitted by
10federal and State law, the Board shall actively seek to achieve
11racial, ethnic, and geographic diversity when issuing master
12sports wagering licenses to organization licensees and
13encourage minority-owned businesses, women-owned businesses,
14veteran-owned businesses, and businesses owned by persons with
15disabilities to apply for licensure. Additionally, the report
16published under subsection (m) of Section 25-45 shall impact
17the issuance of the master sports wagering license to the
18extent permitted by federal and State law.
19    For the purposes of this subsection (a), "minority-owned
20business", "women-owned business", and "business owned by
21persons with disabilities" have the meanings given to those
22terms in Section 2 of the Business Enterprise for Minorities,
23Women, and Persons with Disabilities Act.
24    (b) Except as otherwise provided in this subsection (b),
25the initial license fee for a master sports wagering license

 

 

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1for an organization licensee is 5% of its handle from the
2preceding calendar year or the lowest amount that is required
3to be paid as an initial license fee by an owners licensee
4under subsection (b) of Section 25-35, whichever is greater. No
5initial license fee shall exceed $10,000,000. An organization
6licensee licensed on the effective date of this Act shall pay
7the initial master sports wagering license fee by July 1, 2020.
8For an organization licensee licensed after the effective date
9of this Act, the master sports wagering license fee shall be
10$5,000,000, but the amount shall be adjusted 12 months after
11the organization licensee begins racing operations based on 5%
12of its handle from the first 12 months of racing operations.
13The master sports wagering license is valid for 4 years.
14    (c) The organization licensee may renew the master sports
15wagering license for a period of 4 years by paying a $1,000,000
16renewal fee to the Board.
17    (d) An organization licensee issued a master sports
18wagering license may conduct sports wagering:
19        (1) at its facility at which inter-track wagering is
20    conducted pursuant to an inter-track wagering license
21    under the Illinois Horse Racing Act of 1975;
22        (2) at 3 inter-track wagering locations if the
23    inter-track wagering location licensee from which it
24    derives its license is an organization licensee that is
25    issued a master sports wagering license; and
26        (3) over the Internet or through a mobile application.

 

 

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1    (e) The sports wagering offered over the Internet or
2through a mobile application shall only be offered under the
3same brand as the organization licensee is operating under.
4    (f) Until issuance of the first license under Section
525-45, an individual must register in person at a facility
6under paragraph (1) or (2) of subsection (d) to participate in
7sports wagering offered over the Internet or through a mobile
8application.
 
9    Section 25-35. Master sports wagering license issued to an
10owners licensee.
11    (a) An owners licensee may apply to the Board for a master
12sports wagering license. To the extent permitted by federal and
13State law, the Board shall actively seek to achieve racial,
14ethnic, and geographic diversity when issuing master sports
15wagering licenses to owners licensees and encourage
16minority-owned businesses, women-owned businesses,
17veteran-owned businesses, and businesses owned by persons with
18disabilities to apply for licensure. Additionally, the report
19published under subsection (m) of Section 25-45 shall impact
20the issuance of the master sports wagering license to the
21extent permitted by federal and State law.
22    For the purposes of this subsection (a), "minority-owned
23business", "women-owned business", and "business owned by
24persons with disabilities" have the meanings given to those
25terms in Section 2 of the Business Enterprise for Minorities,

 

 

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1Women, and Persons with Disabilities Act.
2    (b) Except as otherwise provided in subsection (b-5), the
3initial license fee for a master sports wagering license for an
4owners licensee is 5% of its adjusted gross receipts from the
5preceding calendar year. No initial license fee shall exceed
6$10,000,000. An owners licensee licensed on the effective date
7of this Act shall pay the initial master sports wagering
8license fee by July 1, 2020. The master sports wagering license
9is valid for 4 years.
10    (b-5) For an owners licensee licensed after the effective
11date of this Act, the master sports wagering license fee shall
12be $5,000,000, but the amount shall be adjusted 12 months after
13the owners licensee begins gambling operations under the
14Illinois Gambling Act based on 5% of its adjusted gross
15receipts from the first 12 months of gambling operations. The
16master sports wagering license is valid for 4 years.
17    (c) The owners licensee may renew the master sports
18wagering license for a period of 4 years by paying a $1,000,000
19renewal fee to the Board.
20    (d) An owners licensee issued a master sports wagering
21license may conduct sports wagering:
22        (1) at its facility in this State that is authorized to
23    conduct gambling operations under the Illinois Gambling
24    Act; and
25        (2) over the Internet or through a mobile application.
26    (e) The sports wagering offered over the Internet or

 

 

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1through a mobile application shall only be offered under the
2same brand as the owners licensee is operating under.
3    (f) Until issuance of the first license under Section
425-45, an individual must register in person at a facility
5under paragraph (1) of subsection (d) to participate in sports
6wagering offered over the Internet or through a mobile
7application.
 
8    Section 25-40. Master sports wagering license issued to a
9sports facility.
10    (a) As used in this Section, "designee" means a master
11sports wagering licensee under Section 25-30, 25-35, or 25-45
12or a management services provider licensee.
13    (b) A sports facility or a designee contracted to operate
14sports wagering at or within a 5-block radius of the sports
15facility may apply to the Board for a master sports wagering
16license. To the extent permitted by federal and State law, the
17Board shall actively seek to achieve racial, ethnic, and
18geographic diversity when issuing master sports wagering
19licenses to sports facilities or their designees and encourage
20minority-owned businesses, women-owned businesses,
21veteran-owned businesses, and businesses owned by persons with
22disabilities to apply for licensure. Additionally, the report
23published under subsection (m) of Section 25-45 shall impact
24the issuance of the master sports wagering license to the
25extent permitted by federal and State law.

 

 

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1    For the purposes of this subsection (b), "minority-owned
2business", "women-owned business", and "business owned by
3persons with disabilities" have the meanings given to those
4terms in Section 2 of the Business Enterprise for Minorities,
5Women, and Persons with Disabilities Act.
6    (c) The Board may issue up to 7 master sports wagering
7licenses to sports facilities or their designees that meet the
8requirements for licensure as determined by rule by the Board.
9If more than 7 qualified applicants apply for a master sports
10wagering license under this Section, the licenses shall be
11granted in the order in which the applications were received.
12If a license is denied, revoked, or not renewed, the Board may
13begin a new application process and issue a license under this
14Section in the order in which the application was received.
15    (d) The initial license fee for a master sports wagering
16license for a sports facility is $10,000,000. The master sports
17wagering license is valid for 4 years.
18    (e) The sports facility or its designee may renew the
19master sports wagering license for a period of 4 years by
20paying a $1,000,000 renewal fee to the Board.
21    (f) A sports facility or its designee issued a master
22sports wagering license may conduct sports wagering at or
23within a 5-block radius of the sports facility.
24    (g) A sports facility or its designee issued a master
25sports wagering license may conduct sports wagering over the
26Internet within the sports facility or within a 5-block radius

 

 

10100SB0690ham002- 155 -LRB101 04451 SMS 61506 a

1of the sports facility.
2    (h) The sports wagering offered by a sports facility or its
3designee over the Internet or through a mobile application
4shall be offered under the same brand as the sports facility is
5operating under, the brand the designee is operating under, or
6a combination thereof.
7    (i) Until issuance of the first license under Section
825-45, an individual must register in person at a sports
9facility or the designee's facility to participate in sports
10wagering offered over the Internet or through a mobile
11application.
 
12    Section 25-45. Master sports wagering license issued to an
13online sports wagering operator.
14    (a) The Board shall issue 3 master sports wagering licenses
15to online sports wagering operators for a nonrefundable license
16fee of $20,000,000 pursuant to an open and competitive
17selection process. The master sports wagering license issued
18under this Section may be renewed every 4 years upon payment of
19a $1,000,000 renewal fee. To the extent permitted by federal
20and State law, the Board shall actively seek to achieve racial,
21ethnic, and geographic diversity when issuing master sports
22wagering licenses under this Section and encourage
23minority-owned businesses, women-owned businesses,
24veteran-owned businesses, and businesses owned by persons with
25disabilities to apply for licensure.

 

 

10100SB0690ham002- 156 -LRB101 04451 SMS 61506 a

1    For the purposes of this subsection (a), "minority-owned
2business", "women-owned business", and "business owned by
3persons with disabilities" have the meanings given to those
4terms in Section 2 of the Business Enterprise for Minorities,
5Women, and Persons with Disabilities Act.
6    (b) Applications for the initial competitive selection
7occurring after the effective date of this Act shall be
8received by the Board within 540 days after the first license
9is issued under this Act to qualify. The Board shall announce
10the winning bidders for the initial competitive selection
11within 630 days after the first license is issued under this
12Act, and this time frame may be extended at the discretion of
13the Board.
14    (c) The Board shall provide public notice of its intent to
15solicit applications for master sports wagering licenses under
16this Section by posting the notice, application instructions,
17and materials on its website for at least 30 calendar days
18before the applications are due. Failure by an applicant to
19submit all required information may result in the application
20being disqualified. The Board may notify an applicant that its
21application is incomplete and provide an opportunity to cure by
22rule. Application instructions shall include a brief overview
23of the selection process and how applications are scored.
24    (d) To be eligible for a master sports wagering license
25under this Section, an applicant must: (1) be at least 21 years
26of age; (2) not have been convicted of a felony offense or a

 

 

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1violation of Article 28 of the Criminal Code of 1961 or the
2Criminal Code of 2012 or a similar statute of any other
3jurisdiction; (3) not have been convicted of a crime involving
4dishonesty or moral turpitude; (4) have demonstrated a level of
5skill or knowledge that the Board determines to be necessary in
6order to operate sports wagering; and (5) have met standards
7for the holding of a license as adopted by rules of the Board.
8    The Board may adopt rules to establish additional
9qualifications and requirements to preserve the integrity and
10security of sports wagering in this State and to promote and
11maintain a competitive sports wagering market. After the close
12of the application period, the Board shall determine whether
13the applications meet the mandatory minimum qualification
14criteria and conduct a comprehensive, fair, and impartial
15evaluation of all qualified applications.
16    (e) The Board shall open all qualified applications in a
17public forum and disclose the applicants' names. The Board
18shall summarize the terms of the proposals and make the
19summaries available to the public on its website.
20    (f) Not more than 90 days after the publication of the
21qualified applications, the Board shall identify the winning
22bidders. In granting the licenses, the Board may give favorable
23consideration to qualified applicants presenting plans that
24provide for economic development and community engagement. To
25the extent permitted by federal and State law, the Board may
26give favorable consideration to qualified applicants

 

 

10100SB0690ham002- 158 -LRB101 04451 SMS 61506 a

1demonstrating commitment to diversity in the workplace.
2    (g) Upon selection of the winning bidders, the Board shall
3have a reasonable period of time to ensure compliance with all
4applicable statutory and regulatory criteria before issuing
5the licenses. If the Board determines a winning bidder does not
6satisfy all applicable statutory and regulatory criteria, the
7Board shall select another bidder from the remaining qualified
8applicants.
9    (h) Nothing in this Section is intended to confer a
10property or other right, duty, privilege, or interest entitling
11an applicant to an administrative hearing upon denial of an
12application.
13    (i) Upon issuance of a master sports wagering license to a
14winning bidder, the information and plans provided in the
15application become a condition of the license. A master sports
16wagering licensee under this Section has a duty to disclose any
17material changes to the application. Failure to comply with the
18conditions or requirements in the application may subject the
19master sports wagering licensee under this Section to
20discipline, including, but not limited to, fines, suspension,
21and revocation of its license, pursuant to rules adopted by the
22Board.
23    (j) The Board shall disseminate information about the
24licensing process through media demonstrated to reach large
25numbers of business owners and entrepreneurs who are
26minorities, women, veterans, and persons with disabilities.

 

 

10100SB0690ham002- 159 -LRB101 04451 SMS 61506 a

1    (k) The Department of Commerce and Economic Opportunity, in
2conjunction with the Board, shall conduct ongoing, thorough,
3and comprehensive outreach to businesses owned by minorities,
4women, veterans, and persons with disabilities about
5contracting and entrepreneurial opportunities in sports
6wagering. This outreach shall include, but not be limited to:
7        (1) cooperating and collaborating with other State
8    boards, commissions, and agencies; public and private
9    universities and community colleges; and local governments
10    to target outreach efforts; and
11        (2) working with organizations serving minorities,
12    women, and persons with disabilities to establish and
13    conduct training for employment in sports wagering.
14    (l) The Board shall partner with the Department of Labor,
15the Department of Financial and Professional Regulation, and
16the Department of Commerce and Economic Opportunity to identify
17employment opportunities within the sports wagering industry
18for job seekers and dislocated workers.
19    (m) By March 1, 2020, the Board shall prepare a request for
20proposals to conduct a study of the online sports wagering
21industry and market to determine whether there is a compelling
22interest in implementing remedial measures, including the
23application of the Business Enterprise Program under the
24Business Enterprise for Minorities, Women, and Persons with
25Disabilities Act or a similar program to assist minorities,
26women, and persons with disabilities in the sports wagering

 

 

10100SB0690ham002- 160 -LRB101 04451 SMS 61506 a

1industry.
2    As a part of the study, the Board shall evaluate race and
3gender-neutral programs or other methods that may be used to
4address the needs of minority and women applicants and
5minority-owned and women-owned businesses seeking to
6participate in the sports wagering industry. The Board shall
7submit to the General Assembly and publish on its website the
8results of this study by August 1, 2020.
9    If, as a result of the study conducted under this
10subsection (m), the Board finds that there is a compelling
11interest in implementing remedial measures, the Board may adopt
12rules, including emergency rules, to implement remedial
13measures, if necessary and to the extent permitted by State and
14federal law, based on the findings of the study conducted under
15this subsection (m).
 
16    Section 25-50. Supplier license.
17    (a) The Board may issue a supplier license to a person to
18sell or lease sports wagering equipment, systems, or other
19gaming items to conduct sports wagering and offer services
20related to the equipment or other gaming items and data to a
21master sports wagering licensee while the license is active.
22    (b) The Board may adopt rules establishing additional
23requirements for a supplier and any system or other equipment
24utilized for sports wagering. The Board may accept licensing by
25another jurisdiction that it specifically determines to have

 

 

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1similar licensing requirements as evidence the applicant meets
2supplier licensing requirements.
3    (c) An applicant for a supplier license shall demonstrate
4that the equipment, system, or services that the applicant
5plans to offer to the master sports wagering licensee conforms
6to standards established by the Board and applicable State law.
7The Board may accept approval by another jurisdiction that it
8specifically determines have similar equipment standards as
9evidence the applicant meets the standards established by the
10Board and applicable State law.
11    (d) Applicants shall pay to the Board a nonrefundable
12license and application fee in the amount of $150,000. After
13the initial 4-year term, the Board shall renew supplier
14licenses annually thereafter. Renewal of a supplier license
15shall be granted to a renewal applicant who has continued to
16comply with all applicable statutory and regulatory
17requirements, upon submission of the Board-issued renewal form
18and payment of a $150,000 renewal fee.
19    (e) A supplier shall submit to the Board a list of all
20sports wagering equipment and services sold, delivered, or
21offered to a master sports wagering licensee in this State, as
22required by the Board, all of which must be tested and approved
23by an independent testing laboratory approved by the Board. A
24master sports wagering licensee may continue to use supplies
25acquired from a licensed supplier, even if a supplier's license
26expires or is otherwise canceled, unless the Board finds a

 

 

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1defect in the supplies.
 
2    Section 25-55. Management services provider license.
3    (a) A master sports wagering licensee may contract with an
4entity to conduct that operation in accordance with the rules
5of the Board and the provisions of this Act. That entity shall
6obtain a license as a management services provider before the
7execution of any such contract, and the management services
8provider license shall be issued pursuant to the provisions of
9this Act and any rules adopted by the Board.
10    (b) Each applicant for a management services provider
11license shall meet all requirements for licensure and pay a
12nonrefundable license and application fee of $1,000,000. The
13Board may adopt rules establishing additional requirements for
14an authorized management services provider. The Board may
15accept licensing by another jurisdiction that it specifically
16determines to have similar licensing requirements as evidence
17the applicant meets authorized management services provider
18licensing requirements.
19    (c) Management services provider licenses shall be renewed
20every 4 years to licensees who continue to be in compliance
21with all requirements and who pay the renewal fee of $500,000.
22    (d) A person who shares in revenue shall be licensed under
23this Section.
 
24    Section 25-60. Tier 2 official league data provider

 

 

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1license.
2    (a) A sports governing body or a sports league,
3organization, or association may apply to the Board for a tier
42 official league data provider license.
5    (b) A tier 2 official league data provider licensee may
6provide a master sports wagering licensee with official league
7data for tier 2 sports wagers. No sports governing body or
8sports league, organization, or association may provide tier 2
9official league data to a master sports wagering licensee
10without a tier 2 official league data provider license.
11    (c) The initial license fee for a tier 2 official league
12data provider license is payable to the Board at the end of the
13first year of licensure based on the amount of data sold to
14master sports wagering licensees as official league data as
15follows:
16        (1) for data sales up to and including $500,000, the
17    fee is $30,000;
18        (2) for data sales in excess of $500,000 and up to and
19    including $750,000, the fee is $60,000;
20        (3) for data sales in excess of $750,000 and up to and
21    including $1,000,000, the fee is $125,000;
22        (4) for data sales in excess of $1,000,000 and up to
23    and including $1,500,000, the fee is $250,000;
24        (5) for data sales in excess of $1,500,000 and up to
25    and including $2,000,000, the fee is $375,000; and
26        (6) for data sales in excess of $2,000,000, the fee is

 

 

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1    $500,000.
2    The license is valid for 3 years.
3    (d) The tier 2 official league data provider licensee may
4renew the license for 3 years by paying a renewal fee to the
5Board based on the amount of data sold to master sports
6wagering licensees as official league data in the immediately
7preceding year as provided in paragraphs (1) through (6) of
8subsection (c).
 
9    Section 25-65. Sports wagering at a sports facility. Sports
10wagering may be offered in person at or within a 5-block radius
11of a sports facility if sports wagering is offered by a
12designee, as defined in Section 25-40, and that designee has
13received written authorization from the relevant sports
14governing body that plays its home contests at the sports
15facility. If more than one professional sports team plays its
16home contests at the same sports facility, written
17authorization is required from all relevant sports governing
18bodies of those professional sports teams that play home
19contests at the sports facility.
 
20    Section 25-70. Lottery sports wagering pilot program.
21    (a) As used in this Section:
22    "Central system" means the hardware, software,
23peripherals, and network components provided by the
24Department's central system provider that link and support all

 

 

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1required sports lottery terminals and the central site and that
2are unique and separate from the lottery central system for
3draw and instant games.
4    "Central system provider" means an individual,
5partnership, corporation, or limited liability company that
6has been licensed for the purpose of providing and maintaining
7a central system and the related management facilities
8specifically for the management of sports lottery terminals.
9    "Electronic card" means a card purchased from a lottery
10retailer.
11    "Lottery retailer" means a location licensed by the
12Department to sell lottery tickets or shares.
13    "Sports lottery systems" means systems provided by the
14central system provider consisting of sports wagering
15products, risk management, operations, and support services.
16    "Sports lottery terminal" means a terminal linked to the
17central system in which bills or coins are deposited or an
18electronic card is inserted in order to place wagers on a
19sports event and lottery offerings.
20    (b) The Department shall issue one central system provider
21license pursuant to an open and competitive bidding process
22that uses the following procedures:
23        (1) The Department shall make applications for the
24    central system provider license available to the public and
25    allow a reasonable time for applicants to submit
26    applications to the Department.

 

 

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1        (2) During the filing period for central system
2    provider license applications, the Department may retain
3    professional services to assist the Department in
4    conducting the open and competitive bidding process.
5        (3) After receiving all of the bid proposals, the
6    Department shall open all of the proposals in a public
7    forum and disclose the prospective central system provider
8    names and venture partners, if any.
9        (4) The Department shall summarize the terms of the bid
10    proposals and may make this summary available to the
11    public.
12        (5) The Department shall evaluate the bid proposals
13    within a reasonable time and select no more than 3 final
14    applicants to make presentations of their bid proposals to
15    the Department.
16        (6) The final applicants shall make their
17    presentations to the Department on the same day during an
18    open session of the Department.
19        (7) As soon as practicable after the public
20    presentations by the final applicants, the Department, in
21    its discretion, may conduct further negotiations among the
22    3 final applicants. At the conclusion of such negotiations,
23    the Department shall select the winning bid.
24        (8) Upon selection of the winning bid, the Department
25    shall evaluate the winning bid within a reasonable period
26    of time for licensee suitability in accordance with all

 

 

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1    applicable statutory and regulatory criteria.
2        (9) If the winning bidder is unable or otherwise fails
3    to consummate the transaction, (including if the
4    Department determines that the winning bidder does not
5    satisfy the suitability requirements), the Department may,
6    on the same criteria, select from the remaining bidders.
7        (10) The winning bidder shall pay $20,000,000 to the
8    Department upon being issued the central system provider
9    license.
10    (c) Every sports lottery terminal offered in this State for
11play shall first be tested and approved pursuant to the rules
12of the Department, and each sports lottery terminal offered in
13this State for play shall conform to an approved model. For the
14examination of sports lottery terminals and associated
15equipment as required by this Section, the central system
16provider may utilize the services of one or more independent
17outside testing laboratories that have been accredited by a
18national accreditation body and that, in the judgment of the
19Department, are qualified to perform such examinations. Every
20sports lottery terminal offered in this State for play must
21meet minimum standards set by an independent outside testing
22laboratory approved by the Department.
23    (d) During the first 360 days after the effective date of
24this Act, sport lottery terminals may be placed in no more than
252,500 Lottery retail locations in the State. Sports lottery
26terminals may be placed in an additional 2,500 Lottery retail

 

 

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1locations during the second year after the effective date of
2this Act.
3    (e) A sports lottery terminal may not directly dispense
4coins, cash, tokens, or any other article of exchange or value
5except for receipt tickets. Tickets shall be dispensed by
6pressing the ticket dispensing button on the sports lottery
7terminal at the end of the placement of one's wager or wagers.
8The ticket shall indicate the total amount wagered, odds for
9each wager placed, and the cash award for each bet placed, the
10time of day in a 24-hour format showing hours and minutes, the
11date, the terminal serial number, the sequential number of the
12ticket, and an encrypted validation number from which the
13validity of the prize may be determined. The player shall turn
14in this ticket to the appropriate person at a lottery retailer
15to receive the cash award.
16    (f) No lottery retailer may cause or permit any person
17under the age of 21 years to use a sports lottery terminal or
18sports wagering application. A lottery retailer who knowingly
19causes or permits a person under the age of 21 years to use a
20sports lottery terminal or sports wagering application is
21guilty of a business offense and shall be fined an amount not
22to exceed $5,000.
23    (g) A sports lottery terminal shall only accept parlay
24wagers and fixed odds parlay wagers. The Department shall, by
25rule, establish the total amount, as a percentage, of all
26wagers placed that a lottery retailer may retain.

 

 

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1    (h) The Department shall have jurisdiction over and shall
2supervise all lottery sports wagering operations governed by
3this Section. The Department shall have all powers necessary
4and proper to fully and effectively execute the provisions of
5this Section, including, but not limited to, the following:
6        (1) To investigate applicants and determine the
7    eligibility of applicants for licenses and to select among
8    competing applicants the applicants which best serve the
9    interests of the citizens of Illinois.
10        (2) To have jurisdiction and supervision over all
11    lottery sports wagering operations in this State.
12        (3) To adopt rules for the purpose of administering the
13    provisions of this Section and to adopt rules and
14    conditions under which all lottery sports wagering in the
15    State shall be conducted. Such rules are to provide for the
16    prevention of practices detrimental to the public interest
17    and for the best interests of lottery sports wagering,
18    including rules (i) regarding the inspection of such
19    licensees necessary to operate a lottery retailer under any
20    laws or rules applicable to licensees, (ii) to impose
21    penalties for violations of the Act and its rules, and
22    (iii) establishing standards for advertising lottery
23    sports wagering.
24    (i) The Department shall adopt emergency rules to
25administer this Section in accordance with Section 5-45 of the
26Illinois Administrative Procedure Act. For the purposes of the

 

 

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1Illinois Administrative Procedure Act, the General Assembly
2finds that the adoption of rules to implement this Section is
3deemed an emergency and necessary to the public interest,
4safety, and welfare.
5    (j) For the privilege of operating lottery sports wagering
6under this Section, all proceeds minus net of proceeds returned
7to players shall be electronically transferred daily or weekly,
8at the discretion of the Director of the Lottery, into the
9State Lottery Fund. After amounts owed to the central system
10provider and licensed agents, as determined by the Department,
11are paid from the moneys deposited into the State Lottery Fund
12under this subsection, the remainder shall be transferred on
13the 15th of each month to the Capital Projects Fund.
14    (k) This Section is repealed on January 1, 2024.
 
15    Section 25-75. Reporting prohibited conduct;
16investigations of prohibited conduct.
17    (a) The Board shall establish a hotline or other method of
18communication that allows any person to confidentially report
19information about prohibited conduct to the Board.
20    (b) The Board shall investigate all reasonable allegations
21of prohibited conduct and refer any allegations it deems
22credible to the appropriate law enforcement entity.
23    (c) The identity of any reporting person shall remain
24confidential unless that person authorizes disclosure of his or
25her identity or until such time as the allegation of prohibited

 

 

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1conduct is referred to law enforcement.
2    (d) If the Board receives a complaint of prohibited conduct
3by an athlete, the Board shall notify the appropriate sports
4governing body of the athlete to review the complaint as
5provided by rule.
6    (e) The Board shall adopt emergency rules to administer
7this Section in accordance with Section 5-45 of the Illinois
8Administrative Procedure Act.
9    (f) The Board shall adopt rules governing investigations of
10prohibited conduct and referrals to law enforcement entities.
 
11    Section 25-80. Personal biometric data. A master sports
12wagering licensee shall not purchase or use any personal
13biometric data of an athlete unless the master sports wagering
14licensee has received written permission from the athlete's
15exclusive bargaining representative.
 
16    Section 25-85. Supplier diversity goals for sports
17wagering.
18    (a) As used in this Section only, "licensee" means a
19licensee under this Act other than an occupational licensee.
20    (b) The public policy of this State is to collaboratively
21work with companies that serve Illinois residents to improve
22their supplier diversity in a non-antagonistic manner.
23    (c) The Board and the Department shall require all
24licensees under this Act to submit an annual report by April

 

 

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115, 2020 and every April 15 thereafter, in a searchable Adobe
2PDF format, on all procurement goals and actual spending for
3businesses owned by women, minorities, veterans, and persons
4with disabilities and small business enterprises in the
5previous calendar year. These goals shall be expressed as a
6percentage of the total work performed by the entity submitting
7the report, and the actual spending for all businesses owned by
8women, minorities, veterans, and persons with disabilities and
9small business enterprises shall also be expressed as a
10percentage of the total work performed by the entity submitting
11the report.
12    (d) Each licensee in its annual report shall include the
13following information:
14        (1) an explanation of the plan for the next year to
15    increase participation;
16        (2) an explanation of the plan to increase the goals;
17        (3) the areas of procurement each licensee shall be
18    actively seeking more participation in the next year;
19        (4) an outline of the plan to alert and encourage
20    potential vendors in that area to seek business from the
21    licensee;
22        (5) an explanation of the challenges faced in finding
23    quality vendors and offer any suggestions for what the
24    Board could do to be helpful to identify those vendors;
25        (6) a list of the certifications the licensee
26    recognizes;

 

 

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1        (7) the point of contact for any potential vendor who
2    wishes to do business with the licensee and explain the
3    process for a vendor to enroll with the licensee as a
4    businesses owned by women, minorities, veterans, or
5    persons with disabilities; and
6        (8) any particular success stories to encourage other
7    licensee to emulate best practices.
8    (e) Each annual report shall include as much State-specific
9data as possible. If the submitting entity does not submit
10State-specific data, then the licensee shall include any
11national data it does have and explain why it could not submit
12State-specific data and how it intends to do so in future
13reports, if possible.
14    (f) Each annual report shall include the rules,
15regulations, and definitions used for the procurement goals in
16the licensee's annual report.
17    (g) The Board, Department, and all licensees shall hold an
18annual workshop and job fair open to the public in 2020 and
19every year thereafter on the state of supplier diversity to
20collaboratively seek solutions to structural impediments to
21achieving stated goals, including testimony from each licensee
22as well as subject matter experts and advocates. The Board and
23Department shall publish a database on their websites of the
24point of contact for licensees they regulate under this Act for
25supplier diversity, along with a list of certifications each
26licensee recognizes from the information submitted in each

 

 

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1annual report. The Board and Department shall publish each
2annual report on their websites and shall maintain each annual
3report for at least 5 years.
 
4    Section 25-90. Tax; Sports Wagering Fund.
5    (a) For the privilege of holding a license to operate
6sports wagering under this Act, this State shall impose and
7collect 15% of a master sports wagering licensee's adjusted
8gross sports wagering receipts from sports wagering. The
9accrual method of accounting shall be used for purposes of
10calculating the amount of the tax owed by the licensee.
11    The taxes levied and collected pursuant to this subsection
12(a) are due and payable to the Board no later than the last day
13of the month following the calendar month in which the adjusted
14gross sports wagering receipts were received and the tax
15obligation was accrued.
16    (a-5) In addition to the tax imposed under subsection (a)
17of this Section, for the privilege of holding a license to
18operate sports wagering under this Act, the State shall impose
19and collect 2% of the adjusted gross receipts from sports
20wagers that are placed within a home rule county with a
21population of over 3,000,000 inhabitants, which shall be paid,
22subject to appropriation from the General Assembly, from the
23Sports Wagering Fund to that home rule county for the purpose
24of enhancing the county's criminal justice system.
25    (b) The Sports Wagering Fund is hereby created as special

 

 

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1fund in the State treasury. Except as otherwise provided in
2this Act, all moneys collected under this Act by the Board
3shall be deposited into the Sports Wagering Fund. On the 25th
4of each month, any moneys remaining in the Sports Wagering Fund
5shall be transferred to the Capital Projects Fund.
 
6    Section 25-95. Compulsive gambling. Each master sports
7wagering licensee shall include a statement regarding
8obtaining assistance with gambling problems, the text of which
9shall be determined by rule by the Department of Human
10Services, on the master sports wagering licensee's portal,
11Internet website, or computer or mobile application.
 
12    Section 25-100. Voluntary self-exclusion program for
13sports wagering. Any resident, or non-resident if allowed to
14participate in sports wagering, may voluntarily prohibit
15himself or herself from establishing a sports wagering account
16with a licensee under this Act. The Board and Department shall
17incorporate the voluntary self-exclusion program for sports
18wagering into any existing self-exclusion program that it
19operates on the effective date of this Act.
 
20    Section 25-105. Report to General Assembly. On or before
21January 15, 2021 and every January 15 thereafter, the Board
22shall provide a report to the General Assembly on sports
23wagering conducted under this Act.
 

 

 

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1    Section 25-110. Preemption. Nothing in this Act shall be
2deemed to diminish the rights, privileges, or remedies of a
3person under any other federal or State law, rule, or
4regulation.
 
5    Section 25-900. The Illinois Administrative Procedure Act
6is amended by changing Section 5-45 as follows:
 
7    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
8    Sec. 5-45. Emergency rulemaking.
9    (a) "Emergency" means the existence of any situation that
10any agency finds reasonably constitutes a threat to the public
11interest, safety, or welfare.
12    (b) If any agency finds that an emergency exists that
13requires adoption of a rule upon fewer days than is required by
14Section 5-40 and states in writing its reasons for that
15finding, the agency may adopt an emergency rule without prior
16notice or hearing upon filing a notice of emergency rulemaking
17with the Secretary of State under Section 5-70. The notice
18shall include the text of the emergency rule and shall be
19published in the Illinois Register. Consent orders or other
20court orders adopting settlements negotiated by an agency may
21be adopted under this Section. Subject to applicable
22constitutional or statutory provisions, an emergency rule
23becomes effective immediately upon filing under Section 5-65 or

 

 

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1at a stated date less than 10 days thereafter. The agency's
2finding and a statement of the specific reasons for the finding
3shall be filed with the rule. The agency shall take reasonable
4and appropriate measures to make emergency rules known to the
5persons who may be affected by them.
6    (c) An emergency rule may be effective for a period of not
7longer than 150 days, but the agency's authority to adopt an
8identical rule under Section 5-40 is not precluded. No
9emergency rule may be adopted more than once in any 24-month
10period, except that this limitation on the number of emergency
11rules that may be adopted in a 24-month period does not apply
12to (i) emergency rules that make additions to and deletions
13from the Drug Manual under Section 5-5.16 of the Illinois
14Public Aid Code or the generic drug formulary under Section
153.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
16emergency rules adopted by the Pollution Control Board before
17July 1, 1997 to implement portions of the Livestock Management
18Facilities Act, (iii) emergency rules adopted by the Illinois
19Department of Public Health under subsections (a) through (i)
20of Section 2 of the Department of Public Health Act when
21necessary to protect the public's health, (iv) emergency rules
22adopted pursuant to subsection (n) of this Section, (v)
23emergency rules adopted pursuant to subsection (o) of this
24Section, or (vi) emergency rules adopted pursuant to subsection
25(c-5) of this Section. Two or more emergency rules having
26substantially the same purpose and effect shall be deemed to be

 

 

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1a single rule for purposes of this Section.
2    (c-5) To facilitate the maintenance of the program of group
3health benefits provided to annuitants, survivors, and retired
4employees under the State Employees Group Insurance Act of
51971, rules to alter the contributions to be paid by the State,
6annuitants, survivors, retired employees, or any combination
7of those entities, for that program of group health benefits,
8shall be adopted as emergency rules. The adoption of those
9rules shall be considered an emergency and necessary for the
10public interest, safety, and welfare.
11    (d) In order to provide for the expeditious and timely
12implementation of the State's fiscal year 1999 budget,
13emergency rules to implement any provision of Public Act 90-587
14or 90-588 or any other budget initiative for fiscal year 1999
15may be adopted in accordance with this Section by the agency
16charged with administering that provision or initiative,
17except that the 24-month limitation on the adoption of
18emergency rules and the provisions of Sections 5-115 and 5-125
19do not apply to rules adopted under this subsection (d). The
20adoption of emergency rules authorized by this subsection (d)
21shall be deemed to be necessary for the public interest,
22safety, and welfare.
23    (e) In order to provide for the expeditious and timely
24implementation of the State's fiscal year 2000 budget,
25emergency rules to implement any provision of Public Act 91-24
26or any other budget initiative for fiscal year 2000 may be

 

 

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1adopted in accordance with this Section by the agency charged
2with administering that provision or initiative, except that
3the 24-month limitation on the adoption of emergency rules and
4the provisions of Sections 5-115 and 5-125 do not apply to
5rules adopted under this subsection (e). The adoption of
6emergency rules authorized by this subsection (e) shall be
7deemed to be necessary for the public interest, safety, and
8welfare.
9    (f) In order to provide for the expeditious and timely
10implementation of the State's fiscal year 2001 budget,
11emergency rules to implement any provision of Public Act 91-712
12or any other budget initiative for fiscal year 2001 may be
13adopted in accordance with this Section by the agency charged
14with administering that provision or initiative, except that
15the 24-month limitation on the adoption of emergency rules and
16the provisions of Sections 5-115 and 5-125 do not apply to
17rules adopted under this subsection (f). The adoption of
18emergency rules authorized by this subsection (f) shall be
19deemed to be necessary for the public interest, safety, and
20welfare.
21    (g) In order to provide for the expeditious and timely
22implementation of the State's fiscal year 2002 budget,
23emergency rules to implement any provision of Public Act 92-10
24or any other budget initiative for fiscal year 2002 may be
25adopted in accordance with this Section by the agency charged
26with administering that provision or initiative, except that

 

 

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1the 24-month limitation on the adoption of emergency rules and
2the provisions of Sections 5-115 and 5-125 do not apply to
3rules adopted under this subsection (g). The adoption of
4emergency rules authorized by this subsection (g) shall be
5deemed to be necessary for the public interest, safety, and
6welfare.
7    (h) In order to provide for the expeditious and timely
8implementation of the State's fiscal year 2003 budget,
9emergency rules to implement any provision of Public Act 92-597
10or any other budget initiative for fiscal year 2003 may be
11adopted in accordance with this Section by the agency charged
12with administering that provision or initiative, except that
13the 24-month limitation on the adoption of emergency rules and
14the provisions of Sections 5-115 and 5-125 do not apply to
15rules adopted under this subsection (h). The adoption of
16emergency rules authorized by this subsection (h) shall be
17deemed to be necessary for the public interest, safety, and
18welfare.
19    (i) In order to provide for the expeditious and timely
20implementation of the State's fiscal year 2004 budget,
21emergency rules to implement any provision of Public Act 93-20
22or any other budget initiative for fiscal year 2004 may be
23adopted in accordance with this Section by the agency charged
24with administering that provision or initiative, except that
25the 24-month limitation on the adoption of emergency rules and
26the provisions of Sections 5-115 and 5-125 do not apply to

 

 

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1rules adopted under this subsection (i). The adoption of
2emergency rules authorized by this subsection (i) shall be
3deemed to be necessary for the public interest, safety, and
4welfare.
5    (j) In order to provide for the expeditious and timely
6implementation of the provisions of the State's fiscal year
72005 budget as provided under the Fiscal Year 2005 Budget
8Implementation (Human Services) Act, emergency rules to
9implement any provision of the Fiscal Year 2005 Budget
10Implementation (Human Services) Act may be adopted in
11accordance with this Section by the agency charged with
12administering that provision, except that the 24-month
13limitation on the adoption of emergency rules and the
14provisions of Sections 5-115 and 5-125 do not apply to rules
15adopted under this subsection (j). The Department of Public Aid
16may also adopt rules under this subsection (j) necessary to
17administer the Illinois Public Aid Code and the Children's
18Health Insurance Program Act. The adoption of emergency rules
19authorized by this subsection (j) shall be deemed to be
20necessary for the public interest, safety, and welfare.
21    (k) In order to provide for the expeditious and timely
22implementation of the provisions of the State's fiscal year
232006 budget, emergency rules to implement any provision of
24Public Act 94-48 or any other budget initiative for fiscal year
252006 may be adopted in accordance with this Section by the
26agency charged with administering that provision or

 

 

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1initiative, except that the 24-month limitation on the adoption
2of emergency rules and the provisions of Sections 5-115 and
35-125 do not apply to rules adopted under this subsection (k).
4The Department of Healthcare and Family Services may also adopt
5rules under this subsection (k) necessary to administer the
6Illinois Public Aid Code, the Senior Citizens and Persons with
7Disabilities Property Tax Relief Act, the Senior Citizens and
8Disabled Persons Prescription Drug Discount Program Act (now
9the Illinois Prescription Drug Discount Program Act), and the
10Children's Health Insurance Program Act. The adoption of
11emergency rules authorized by this subsection (k) shall be
12deemed to be necessary for the public interest, safety, and
13welfare.
14    (l) In order to provide for the expeditious and timely
15implementation of the provisions of the State's fiscal year
162007 budget, the Department of Healthcare and Family Services
17may adopt emergency rules during fiscal year 2007, including
18rules effective July 1, 2007, in accordance with this
19subsection to the extent necessary to administer the
20Department's responsibilities with respect to amendments to
21the State plans and Illinois waivers approved by the federal
22Centers for Medicare and Medicaid Services necessitated by the
23requirements of Title XIX and Title XXI of the federal Social
24Security Act. The adoption of emergency rules authorized by
25this subsection (l) shall be deemed to be necessary for the
26public interest, safety, and welfare.

 

 

10100SB0690ham002- 183 -LRB101 04451 SMS 61506 a

1    (m) In order to provide for the expeditious and timely
2implementation of the provisions of the State's fiscal year
32008 budget, the Department of Healthcare and Family Services
4may adopt emergency rules during fiscal year 2008, including
5rules effective July 1, 2008, in accordance with this
6subsection to the extent necessary to administer the
7Department's responsibilities with respect to amendments to
8the State plans and Illinois waivers approved by the federal
9Centers for Medicare and Medicaid Services necessitated by the
10requirements of Title XIX and Title XXI of the federal Social
11Security Act. The adoption of emergency rules authorized by
12this subsection (m) shall be deemed to be necessary for the
13public interest, safety, and welfare.
14    (n) In order to provide for the expeditious and timely
15implementation of the provisions of the State's fiscal year
162010 budget, emergency rules to implement any provision of
17Public Act 96-45 or any other budget initiative authorized by
18the 96th General Assembly for fiscal year 2010 may be adopted
19in accordance with this Section by the agency charged with
20administering that provision or initiative. The adoption of
21emergency rules authorized by this subsection (n) shall be
22deemed to be necessary for the public interest, safety, and
23welfare. The rulemaking authority granted in this subsection
24(n) shall apply only to rules promulgated during Fiscal Year
252010.
26    (o) In order to provide for the expeditious and timely

 

 

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1implementation of the provisions of the State's fiscal year
22011 budget, emergency rules to implement any provision of
3Public Act 96-958 or any other budget initiative authorized by
4the 96th General Assembly for fiscal year 2011 may be adopted
5in accordance with this Section by the agency charged with
6administering that provision or initiative. The adoption of
7emergency rules authorized by this subsection (o) is deemed to
8be necessary for the public interest, safety, and welfare. The
9rulemaking authority granted in this subsection (o) applies
10only to rules promulgated on or after July 1, 2010 (the
11effective date of Public Act 96-958) through June 30, 2011.
12    (p) In order to provide for the expeditious and timely
13implementation of the provisions of Public Act 97-689,
14emergency rules to implement any provision of Public Act 97-689
15may be adopted in accordance with this subsection (p) by the
16agency charged with administering that provision or
17initiative. The 150-day limitation of the effective period of
18emergency rules does not apply to rules adopted under this
19subsection (p), and the effective period may continue through
20June 30, 2013. The 24-month limitation on the adoption of
21emergency rules does not apply to rules adopted under this
22subsection (p). The adoption of emergency rules authorized by
23this subsection (p) is deemed to be necessary for the public
24interest, safety, and welfare.
25    (q) In order to provide for the expeditious and timely
26implementation of the provisions of Articles 7, 8, 9, 11, and

 

 

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112 of Public Act 98-104, emergency rules to implement any
2provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
3may be adopted in accordance with this subsection (q) by the
4agency charged with administering that provision or
5initiative. The 24-month limitation on the adoption of
6emergency rules does not apply to rules adopted under this
7subsection (q). The adoption of emergency rules authorized by
8this subsection (q) is deemed to be necessary for the public
9interest, safety, and welfare.
10    (r) In order to provide for the expeditious and timely
11implementation of the provisions of Public Act 98-651,
12emergency rules to implement Public Act 98-651 may be adopted
13in accordance with this subsection (r) by the Department of
14Healthcare and Family Services. The 24-month limitation on the
15adoption of emergency rules does not apply to rules adopted
16under this subsection (r). The adoption of emergency rules
17authorized by this subsection (r) is deemed to be necessary for
18the public interest, safety, and welfare.
19    (s) In order to provide for the expeditious and timely
20implementation of the provisions of Sections 5-5b.1 and 5A-2 of
21the Illinois Public Aid Code, emergency rules to implement any
22provision of Section 5-5b.1 or Section 5A-2 of the Illinois
23Public Aid Code may be adopted in accordance with this
24subsection (s) by the Department of Healthcare and Family
25Services. The rulemaking authority granted in this subsection
26(s) shall apply only to those rules adopted prior to July 1,

 

 

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12015. Notwithstanding any other provision of this Section, any
2emergency rule adopted under this subsection (s) shall only
3apply to payments made for State fiscal year 2015. The adoption
4of emergency rules authorized by this subsection (s) is deemed
5to be necessary for the public interest, safety, and welfare.
6    (t) In order to provide for the expeditious and timely
7implementation of the provisions of Article II of Public Act
899-6, emergency rules to implement the changes made by Article
9II of Public Act 99-6 to the Emergency Telephone System Act may
10be adopted in accordance with this subsection (t) by the
11Department of State Police. The rulemaking authority granted in
12this subsection (t) shall apply only to those rules adopted
13prior to July 1, 2016. The 24-month limitation on the adoption
14of emergency rules does not apply to rules adopted under this
15subsection (t). The adoption of emergency rules authorized by
16this subsection (t) is deemed to be necessary for the public
17interest, safety, and welfare.
18    (u) In order to provide for the expeditious and timely
19implementation of the provisions of the Burn Victims Relief
20Act, emergency rules to implement any provision of the Act may
21be adopted in accordance with this subsection (u) by the
22Department of Insurance. The rulemaking authority granted in
23this subsection (u) shall apply only to those rules adopted
24prior to December 31, 2015. The adoption of emergency rules
25authorized by this subsection (u) is deemed to be necessary for
26the public interest, safety, and welfare.

 

 

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1    (v) In order to provide for the expeditious and timely
2implementation of the provisions of Public Act 99-516,
3emergency rules to implement Public Act 99-516 may be adopted
4in accordance with this subsection (v) by the Department of
5Healthcare and Family Services. The 24-month limitation on the
6adoption of emergency rules does not apply to rules adopted
7under this subsection (v). The adoption of emergency rules
8authorized by this subsection (v) is deemed to be necessary for
9the public interest, safety, and welfare.
10    (w) In order to provide for the expeditious and timely
11implementation of the provisions of Public Act 99-796,
12emergency rules to implement the changes made by Public Act
1399-796 may be adopted in accordance with this subsection (w) by
14the Adjutant General. The adoption of emergency rules
15authorized by this subsection (w) is deemed to be necessary for
16the public interest, safety, and welfare.
17    (x) In order to provide for the expeditious and timely
18implementation of the provisions of Public Act 99-906,
19emergency rules to implement subsection (i) of Section 16-115D,
20subsection (g) of Section 16-128A, and subsection (a) of
21Section 16-128B of the Public Utilities Act may be adopted in
22accordance with this subsection (x) by the Illinois Commerce
23Commission. The rulemaking authority granted in this
24subsection (x) shall apply only to those rules adopted within
25180 days after June 1, 2017 (the effective date of Public Act
2699-906). The adoption of emergency rules authorized by this

 

 

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1subsection (x) is deemed to be necessary for the public
2interest, safety, and welfare.
3    (y) In order to provide for the expeditious and timely
4implementation of the provisions of Public Act 100-23,
5emergency rules to implement the changes made by Public Act
6100-23 to Section 4.02 of the Illinois Act on the Aging,
7Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
8Section 55-30 of the Alcoholism and Other Drug Abuse and
9Dependency Act, and Sections 74 and 75 of the Mental Health and
10Developmental Disabilities Administrative Act may be adopted
11in accordance with this subsection (y) by the respective
12Department. The adoption of emergency rules authorized by this
13subsection (y) is deemed to be necessary for the public
14interest, safety, and welfare.
15    (z) In order to provide for the expeditious and timely
16implementation of the provisions of Public Act 100-554,
17emergency rules to implement the changes made by Public Act
18100-554 to Section 4.7 of the Lobbyist Registration Act may be
19adopted in accordance with this subsection (z) by the Secretary
20of State. The adoption of emergency rules authorized by this
21subsection (z) is deemed to be necessary for the public
22interest, safety, and welfare.
23    (aa) In order to provide for the expeditious and timely
24initial implementation of the changes made to Articles 5, 5A,
2512, and 14 of the Illinois Public Aid Code under the provisions
26of Public Act 100-581, the Department of Healthcare and Family

 

 

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1Services may adopt emergency rules in accordance with this
2subsection (aa). The 24-month limitation on the adoption of
3emergency rules does not apply to rules to initially implement
4the changes made to Articles 5, 5A, 12, and 14 of the Illinois
5Public Aid Code adopted under this subsection (aa). The
6adoption of emergency rules authorized by this subsection (aa)
7is deemed to be necessary for the public interest, safety, and
8welfare.
9    (bb) In order to provide for the expeditious and timely
10implementation of the provisions of Public Act 100-587,
11emergency rules to implement the changes made by Public Act
12100-587 to Section 4.02 of the Illinois Act on the Aging,
13Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
14subsection (b) of Section 55-30 of the Alcoholism and Other
15Drug Abuse and Dependency Act, Section 5-104 of the Specialized
16Mental Health Rehabilitation Act of 2013, and Section 75 and
17subsection (b) of Section 74 of the Mental Health and
18Developmental Disabilities Administrative Act may be adopted
19in accordance with this subsection (bb) by the respective
20Department. The adoption of emergency rules authorized by this
21subsection (bb) is deemed to be necessary for the public
22interest, safety, and welfare.
23    (cc) In order to provide for the expeditious and timely
24implementation of the provisions of Public Act 100-587,
25emergency rules may be adopted in accordance with this
26subsection (cc) to implement the changes made by Public Act

 

 

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1100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
2Pension Code by the Board created under Article 14 of the Code;
3Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
4the Board created under Article 15 of the Code; and Sections
516-190.5 and 16-190.6 of the Illinois Pension Code by the Board
6created under Article 16 of the Code. The adoption of emergency
7rules authorized by this subsection (cc) is deemed to be
8necessary for the public interest, safety, and welfare.
9    (dd) In order to provide for the expeditious and timely
10implementation of the provisions of Public Act 100-864,
11emergency rules to implement the changes made by Public Act
12100-864 to Section 3.35 of the Newborn Metabolic Screening Act
13may be adopted in accordance with this subsection (dd) by the
14Secretary of State. The adoption of emergency rules authorized
15by this subsection (dd) is deemed to be necessary for the
16public interest, safety, and welfare.
17    (ee) In order to provide for the expeditious and timely
18implementation of the provisions of Public Act 100-1172 this
19amendatory Act of the 100th General Assembly, emergency rules
20implementing the Illinois Underground Natural Gas Storage
21Safety Act may be adopted in accordance with this subsection by
22the Department of Natural Resources. The adoption of emergency
23rules authorized by this subsection is deemed to be necessary
24for the public interest, safety, and welfare.
25    (ff) (ee) In order to provide for the expeditious and
26timely initial implementation of the changes made to Articles

 

 

10100SB0690ham002- 191 -LRB101 04451 SMS 61506 a

15A and 14 of the Illinois Public Aid Code under the provisions
2of Public Act 100-1181 this amendatory Act of the 100th General
3Assembly, the Department of Healthcare and Family Services may
4on a one-time-only basis adopt emergency rules in accordance
5with this subsection (ff) (ee). The 24-month limitation on the
6adoption of emergency rules does not apply to rules to
7initially implement the changes made to Articles 5A and 14 of
8the Illinois Public Aid Code adopted under this subsection (ff)
9(ee). The adoption of emergency rules authorized by this
10subsection (ff) (ee) is deemed to be necessary for the public
11interest, safety, and welfare.
12    (gg) (ff) In order to provide for the expeditious and
13timely implementation of the provisions of Public Act 101-1
14this amendatory Act of the 101st General Assembly, emergency
15rules may be adopted by the Department of Labor in accordance
16with this subsection (gg) (ff) to implement the changes made by
17Public Act 101-1 this amendatory Act of the 101st General
18Assembly to the Minimum Wage Law. The adoption of emergency
19rules authorized by this subsection (gg) (ff) is deemed to be
20necessary for the public interest, safety, and welfare.
21    (ii) In order to provide for the expeditious and timely
22implementation of the provisions of Section 25-70 of the Sports
23Wagering Act, emergency rules to implement Section 25-70 of the
24Sports Wagering Act may be adopted in accordance with this
25subsection (ii) by the Department of the Lottery as provided in
26the Sports Wagering Act. The adoption of emergency rules

 

 

10100SB0690ham002- 192 -LRB101 04451 SMS 61506 a

1authorized by this subsection (ii) is deemed to be necessary
2for the public interest, safety, and welfare.
3    (jj) In order to provide for the expeditious and timely
4implementation of the Sports Wagering Act, emergency rules to
5implement the Sports Wagering Act may be adopted in accordance
6with this subsection (jj) by the Illinois Gaming Board. The
7adoption of emergency rules authorized by this subsection (jj)
8is deemed to be necessary for the public interest, safety, and
9welfare.
10(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17;
11100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff.
126-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18;
13100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff.
143-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
 
15    Section 25-905. The State Finance Act is amended by adding
16Section 5.896 as follows:
 
17    (30 ILCS 105/5.896 new)
18    Sec. 5.896. The Sports Wagering Fund.
 
19    Section 25-910. The Riverboat Gambling Act is amended by
20changing Section 13 as follows:
 
21    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
22    Sec. 13. Wagering tax; rate; distribution.

 

 

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1    (a) Until January 1, 1998, a tax is imposed on the adjusted
2gross receipts received from gambling games authorized under
3this Act at the rate of 20%.
4    (a-1) From January 1, 1998 until July 1, 2002, a privilege
5tax is imposed on persons engaged in the business of conducting
6riverboat gambling operations, based on the adjusted gross
7receipts received by a licensed owner from gambling games
8authorized under this Act at the following rates:
9        15% of annual adjusted gross receipts up to and
10    including $25,000,000;
11        20% of annual adjusted gross receipts in excess of
12    $25,000,000 but not exceeding $50,000,000;
13        25% of annual adjusted gross receipts in excess of
14    $50,000,000 but not exceeding $75,000,000;
15        30% of annual adjusted gross receipts in excess of
16    $75,000,000 but not exceeding $100,000,000;
17        35% of annual adjusted gross receipts in excess of
18    $100,000,000.
19    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
20is imposed on persons engaged in the business of conducting
21riverboat gambling operations, other than licensed managers
22conducting riverboat gambling operations on behalf of the
23State, based on the adjusted gross receipts received by a
24licensed owner from gambling games authorized under this Act at
25the following rates:
26        15% of annual adjusted gross receipts up to and

 

 

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1    including $25,000,000;
2        22.5% of annual adjusted gross receipts in excess of
3    $25,000,000 but not exceeding $50,000,000;
4        27.5% of annual adjusted gross receipts in excess of
5    $50,000,000 but not exceeding $75,000,000;
6        32.5% of annual adjusted gross receipts in excess of
7    $75,000,000 but not exceeding $100,000,000;
8        37.5% of annual adjusted gross receipts in excess of
9    $100,000,000 but not exceeding $150,000,000;
10        45% of annual adjusted gross receipts in excess of
11    $150,000,000 but not exceeding $200,000,000;
12        50% of annual adjusted gross receipts in excess of
13    $200,000,000.
14    (a-3) Beginning July 1, 2003, a privilege tax is imposed on
15persons engaged in the business of conducting riverboat
16gambling operations, other than licensed managers conducting
17riverboat gambling operations on behalf of the State, based on
18the adjusted gross receipts received by a licensed owner from
19gambling games authorized under this Act at the following
20rates:
21        15% of annual adjusted gross receipts up to and
22    including $25,000,000;
23        27.5% of annual adjusted gross receipts in excess of
24    $25,000,000 but not exceeding $37,500,000;
25        32.5% of annual adjusted gross receipts in excess of
26    $37,500,000 but not exceeding $50,000,000;

 

 

10100SB0690ham002- 195 -LRB101 04451 SMS 61506 a

1        37.5% of annual adjusted gross receipts in excess of
2    $50,000,000 but not exceeding $75,000,000;
3        45% of annual adjusted gross receipts in excess of
4    $75,000,000 but not exceeding $100,000,000;
5        50% of annual adjusted gross receipts in excess of
6    $100,000,000 but not exceeding $250,000,000;
7        70% of annual adjusted gross receipts in excess of
8    $250,000,000.
9    An amount equal to the amount of wagering taxes collected
10under this subsection (a-3) that are in addition to the amount
11of wagering taxes that would have been collected if the
12wagering tax rates under subsection (a-2) were in effect shall
13be paid into the Common School Fund.
14    The privilege tax imposed under this subsection (a-3) shall
15no longer be imposed beginning on the earlier of (i) July 1,
162005; (ii) the first date after June 20, 2003 that riverboat
17gambling operations are conducted pursuant to a dormant
18license; or (iii) the first day that riverboat gambling
19operations are conducted under the authority of an owners
20license that is in addition to the 10 owners licenses initially
21authorized under this Act. For the purposes of this subsection
22(a-3), the term "dormant license" means an owners license that
23is authorized by this Act under which no riverboat gambling
24operations are being conducted on June 20, 2003.
25    (a-4) Beginning on the first day on which the tax imposed
26under subsection (a-3) is no longer imposed, a privilege tax is

 

 

10100SB0690ham002- 196 -LRB101 04451 SMS 61506 a

1imposed on persons engaged in the business of conducting
2riverboat gambling operations, other than licensed managers
3conducting riverboat gambling operations on behalf of the
4State, based on the adjusted gross receipts received by a
5licensed owner from gambling games authorized under this Act at
6the following rates:
7        15% of annual adjusted gross receipts up to and
8    including $25,000,000;
9        22.5% of annual adjusted gross receipts in excess of
10    $25,000,000 but not exceeding $50,000,000;
11        27.5% of annual adjusted gross receipts in excess of
12    $50,000,000 but not exceeding $75,000,000;
13        32.5% of annual adjusted gross receipts in excess of
14    $75,000,000 but not exceeding $100,000,000;
15        37.5% of annual adjusted gross receipts in excess of
16    $100,000,000 but not exceeding $150,000,000;
17        45% of annual adjusted gross receipts in excess of
18    $150,000,000 but not exceeding $200,000,000;
19        50% of annual adjusted gross receipts in excess of
20    $200,000,000.
21    (a-8) Riverboat gambling operations conducted by a
22licensed manager on behalf of the State are not subject to the
23tax imposed under this Section.
24    (a-10) The taxes imposed by this Section shall be paid by
25the licensed owner to the Board not later than 5:00 o'clock
26p.m. of the day after the day when the wagers were made.

 

 

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1    (a-15) If the privilege tax imposed under subsection (a-3)
2is no longer imposed pursuant to item (i) of the last paragraph
3of subsection (a-3), then by June 15 of each year, each owners
4licensee, other than an owners licensee that admitted 1,000,000
5persons or fewer in calendar year 2004, must, in addition to
6the payment of all amounts otherwise due under this Section,
7pay to the Board a reconciliation payment in the amount, if
8any, by which the licensed owner's base amount exceeds the
9amount of net privilege tax paid by the licensed owner to the
10Board in the then current State fiscal year. A licensed owner's
11net privilege tax obligation due for the balance of the State
12fiscal year shall be reduced up to the total of the amount paid
13by the licensed owner in its June 15 reconciliation payment.
14The obligation imposed by this subsection (a-15) is binding on
15any person, firm, corporation, or other entity that acquires an
16ownership interest in any such owners license. The obligation
17imposed under this subsection (a-15) terminates on the earliest
18of: (i) July 1, 2007, (ii) the first day after the effective
19date of this amendatory Act of the 94th General Assembly that
20riverboat gambling operations are conducted pursuant to a
21dormant license, (iii) the first day that riverboat gambling
22operations are conducted under the authority of an owners
23license that is in addition to the 10 owners licenses initially
24authorized under this Act, or (iv) the first day that a
25licensee under the Illinois Horse Racing Act of 1975 conducts
26gaming operations with slot machines or other electronic gaming

 

 

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1devices. The Board must reduce the obligation imposed under
2this subsection (a-15) by an amount the Board deems reasonable
3for any of the following reasons: (A) an act or acts of God,
4(B) an act of bioterrorism or terrorism or a bioterrorism or
5terrorism threat that was investigated by a law enforcement
6agency, or (C) a condition beyond the control of the owners
7licensee that does not result from any act or omission by the
8owners licensee or any of its agents and that poses a hazardous
9threat to the health and safety of patrons. If an owners
10licensee pays an amount in excess of its liability under this
11Section, the Board shall apply the overpayment to future
12payments required under this Section.
13    For purposes of this subsection (a-15):
14    "Act of God" means an incident caused by the operation of
15an extraordinary force that cannot be foreseen, that cannot be
16avoided by the exercise of due care, and for which no person
17can be held liable.
18    "Base amount" means the following:
19        For a riverboat in Alton, $31,000,000.
20        For a riverboat in East Peoria, $43,000,000.
21        For the Empress riverboat in Joliet, $86,000,000.
22        For a riverboat in Metropolis, $45,000,000.
23        For the Harrah's riverboat in Joliet, $114,000,000.
24        For a riverboat in Aurora, $86,000,000.
25        For a riverboat in East St. Louis, $48,500,000.
26        For a riverboat in Elgin, $198,000,000.

 

 

10100SB0690ham002- 199 -LRB101 04451 SMS 61506 a

1    "Dormant license" has the meaning ascribed to it in
2subsection (a-3).
3    "Net privilege tax" means all privilege taxes paid by a
4licensed owner to the Board under this Section, less all
5payments made from the State Gaming Fund pursuant to subsection
6(b) of this Section.
7    The changes made to this subsection (a-15) by Public Act
894-839 are intended to restate and clarify the intent of Public
9Act 94-673 with respect to the amount of the payments required
10to be made under this subsection by an owners licensee to the
11Board.
12    (b) Until January 1, 1998, 25% of the tax revenue deposited
13in the State Gaming Fund under this Section shall be paid,
14subject to appropriation by the General Assembly, to the unit
15of local government which is designated as the home dock of the
16riverboat. Beginning January 1, 1998, from the tax revenue
17deposited in the State Gaming Fund under this Section, an
18amount equal to 5% of adjusted gross receipts generated by a
19riverboat shall be paid monthly, subject to appropriation by
20the General Assembly, to the unit of local government that is
21designated as the home dock of the riverboat. From the tax
22revenue deposited in the State Gaming Fund pursuant to
23riverboat gambling operations conducted by a licensed manager
24on behalf of the State, an amount equal to 5% of adjusted gross
25receipts generated pursuant to those riverboat gambling
26operations shall be paid monthly, subject to appropriation by

 

 

10100SB0690ham002- 200 -LRB101 04451 SMS 61506 a

1the General Assembly, to the unit of local government that is
2designated as the home dock of the riverboat upon which those
3riverboat gambling operations are conducted.
4    (c) Appropriations, as approved by the General Assembly,
5may be made from the State Gaming Fund to the Board (i) for the
6administration and enforcement of this Act and the Video Gaming
7Act, (ii) for distribution to the Department of State Police
8and to the Department of Revenue for the enforcement of this
9Act, and (iii) to the Department of Human Services for the
10administration of programs to treat problem gambling,
11including problem gambling from sports wagering.
12    (c-5) Before May 26, 2006 (the effective date of Public Act
1394-804) and beginning on the effective date of this amendatory
14Act of the 95th General Assembly, unless any organization
15licensee under the Illinois Horse Racing Act of 1975 begins to
16operate a slot machine or video game of chance under the
17Illinois Horse Racing Act of 1975 or this Act, after the
18payments required under subsections (b) and (c) have been made,
19an amount equal to 15% of the adjusted gross receipts of (1) an
20owners licensee that relocates pursuant to Section 11.2, (2) an
21owners licensee conducting riverboat gambling operations
22pursuant to an owners license that is initially issued after
23June 25, 1999, or (3) the first riverboat gambling operations
24conducted by a licensed manager on behalf of the State under
25Section 7.3, whichever comes first, shall be paid from the
26State Gaming Fund into the Horse Racing Equity Fund.

 

 

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1    (c-10) Each year the General Assembly shall appropriate
2from the General Revenue Fund to the Education Assistance Fund
3an amount equal to the amount paid into the Horse Racing Equity
4Fund pursuant to subsection (c-5) in the prior calendar year.
5    (c-15) After the payments required under subsections (b),
6(c), and (c-5) have been made, an amount equal to 2% of the
7adjusted gross receipts of (1) an owners licensee that
8relocates pursuant to Section 11.2, (2) an owners licensee
9conducting riverboat gambling operations pursuant to an owners
10license that is initially issued after June 25, 1999, or (3)
11the first riverboat gambling operations conducted by a licensed
12manager on behalf of the State under Section 7.3, whichever
13comes first, shall be paid, subject to appropriation from the
14General Assembly, from the State Gaming Fund to each home rule
15county with a population of over 3,000,000 inhabitants for the
16purpose of enhancing the county's criminal justice system.
17    (c-20) Each year the General Assembly shall appropriate
18from the General Revenue Fund to the Education Assistance Fund
19an amount equal to the amount paid to each home rule county
20with a population of over 3,000,000 inhabitants pursuant to
21subsection (c-15) in the prior calendar year.
22    (c-25) On July 1, 2013 and each July 1 thereafter,
23$1,600,000 shall be transferred from the State Gaming Fund to
24the Chicago State University Education Improvement Fund.
25    (c-30) On July 1, 2013 or as soon as possible thereafter,
26$92,000,000 shall be transferred from the State Gaming Fund to

 

 

10100SB0690ham002- 202 -LRB101 04451 SMS 61506 a

1the School Infrastructure Fund and $23,000,000 shall be
2transferred from the State Gaming Fund to the Horse Racing
3Equity Fund.
4    (c-35) Beginning on July 1, 2013, in addition to any amount
5transferred under subsection (c-30) of this Section,
6$5,530,000 shall be transferred monthly from the State Gaming
7Fund to the School Infrastructure Fund.
8    (d) From time to time, the Board shall transfer the
9remainder of the funds generated by this Act into the Education
10Assistance Fund, created by Public Act 86-0018, of the State of
11Illinois.
12    (e) Nothing in this Act shall prohibit the unit of local
13government designated as the home dock of the riverboat from
14entering into agreements with other units of local government
15in this State or in other states to share its portion of the
16tax revenue.
17    (f) To the extent practicable, the Board shall administer
18and collect the wagering taxes imposed by this Section in a
19manner consistent with the provisions of Sections 4, 5, 5a, 5b,
205c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
21Retailers' Occupation Tax Act and Section 3-7 of the Uniform
22Penalty and Interest Act.
23(Source: P.A. 98-18, eff. 6-7-13.)
 
24    Section 25-915. The Criminal Code of 2012 is amended by
25changing Sections 28-1, 28-3, and 28-5 as follows:
 

 

 

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1    (720 ILCS 5/28-1)  (from Ch. 38, par. 28-1)
2    Sec. 28-1. Gambling.
3    (a) A person commits gambling when he or she:
4        (1) knowingly plays a game of chance or skill for money
5    or other thing of value, unless excepted in subsection (b)
6    of this Section;
7        (2) knowingly makes a wager upon the result of any
8    game, contest, or any political nomination, appointment or
9    election;
10        (3) knowingly operates, keeps, owns, uses, purchases,
11    exhibits, rents, sells, bargains for the sale or lease of,
12    manufactures or distributes any gambling device;
13        (4) contracts to have or give himself or herself or
14    another the option to buy or sell, or contracts to buy or
15    sell, at a future time, any grain or other commodity
16    whatsoever, or any stock or security of any company, where
17    it is at the time of making such contract intended by both
18    parties thereto that the contract to buy or sell, or the
19    option, whenever exercised, or the contract resulting
20    therefrom, shall be settled, not by the receipt or delivery
21    of such property, but by the payment only of differences in
22    prices thereof; however, the issuance, purchase, sale,
23    exercise, endorsement or guarantee, by or through a person
24    registered with the Secretary of State pursuant to Section
25    8 of the Illinois Securities Law of 1953, or by or through

 

 

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1    a person exempt from such registration under said Section
2    8, of a put, call, or other option to buy or sell
3    securities which have been registered with the Secretary of
4    State or which are exempt from such registration under
5    Section 3 of the Illinois Securities Law of 1953 is not
6    gambling within the meaning of this paragraph (4);
7        (5) knowingly owns or possesses any book, instrument or
8    apparatus by means of which bets or wagers have been, or
9    are, recorded or registered, or knowingly possesses any
10    money which he has received in the course of a bet or
11    wager;
12        (6) knowingly sells pools upon the result of any game
13    or contest of skill or chance, political nomination,
14    appointment or election;
15        (7) knowingly sets up or promotes any lottery or sells,
16    offers to sell or transfers any ticket or share for any
17    lottery;
18        (8) knowingly sets up or promotes any policy game or
19    sells, offers to sell or knowingly possesses or transfers
20    any policy ticket, slip, record, document or other similar
21    device;
22        (9) knowingly drafts, prints or publishes any lottery
23    ticket or share, or any policy ticket, slip, record,
24    document or similar device, except for such activity
25    related to lotteries, bingo games and raffles authorized by
26    and conducted in accordance with the laws of Illinois or

 

 

10100SB0690ham002- 205 -LRB101 04451 SMS 61506 a

1    any other state or foreign government;
2        (10) knowingly advertises any lottery or policy game,
3    except for such activity related to lotteries, bingo games
4    and raffles authorized by and conducted in accordance with
5    the laws of Illinois or any other state;
6        (11) knowingly transmits information as to wagers,
7    betting odds, or changes in betting odds by telephone,
8    telegraph, radio, semaphore or similar means; or knowingly
9    installs or maintains equipment for the transmission or
10    receipt of such information; except that nothing in this
11    subdivision (11) prohibits transmission or receipt of such
12    information for use in news reporting of sporting events or
13    contests; or
14        (12) knowingly establishes, maintains, or operates an
15    Internet site that permits a person to play a game of
16    chance or skill for money or other thing of value by means
17    of the Internet or to make a wager upon the result of any
18    game, contest, political nomination, appointment, or
19    election by means of the Internet. This item (12) does not
20    apply to activities referenced in items (6), and (6.1), and
21    (15) of subsection (b) of this Section.
22    (b) Participants in any of the following activities shall
23not be convicted of gambling:
24        (1) Agreements to compensate for loss caused by the
25    happening of chance including without limitation contracts
26    of indemnity or guaranty and life or health or accident

 

 

10100SB0690ham002- 206 -LRB101 04451 SMS 61506 a

1    insurance.
2        (2) Offers of prizes, award or compensation to the
3    actual contestants in any bona fide contest for the
4    determination of skill, speed, strength or endurance or to
5    the owners of animals or vehicles entered in such contest.
6        (3) Pari-mutuel betting as authorized by the law of
7    this State.
8        (4) Manufacture of gambling devices, including the
9    acquisition of essential parts therefor and the assembly
10    thereof, for transportation in interstate or foreign
11    commerce to any place outside this State when such
12    transportation is not prohibited by any applicable Federal
13    law; or the manufacture, distribution, or possession of
14    video gaming terminals, as defined in the Video Gaming Act,
15    by manufacturers, distributors, and terminal operators
16    licensed to do so under the Video Gaming Act.
17        (5) The game commonly known as "bingo", when conducted
18    in accordance with the Bingo License and Tax Act.
19        (6) Lotteries when conducted by the State of Illinois
20    in accordance with the Illinois Lottery Law. This exemption
21    includes any activity conducted by the Department of
22    Revenue to sell lottery tickets pursuant to the provisions
23    of the Illinois Lottery Law and its rules.
24        (6.1) The purchase of lottery tickets through the
25    Internet for a lottery conducted by the State of Illinois
26    under the program established in Section 7.12 of the

 

 

10100SB0690ham002- 207 -LRB101 04451 SMS 61506 a

1    Illinois Lottery Law.
2        (7) Possession of an antique slot machine that is
3    neither used nor intended to be used in the operation or
4    promotion of any unlawful gambling activity or enterprise.
5    For the purpose of this subparagraph (b)(7), an antique
6    slot machine is one manufactured 25 years ago or earlier.
7        (8) Raffles and poker runs when conducted in accordance
8    with the Raffles and Poker Runs Act.
9        (9) Charitable games when conducted in accordance with
10    the Charitable Games Act.
11        (10) Pull tabs and jar games when conducted under the
12    Illinois Pull Tabs and Jar Games Act.
13        (11) Gambling games conducted on riverboats when
14    authorized by the Riverboat Gambling Act.
15        (12) Video gaming terminal games at a licensed
16    establishment, licensed truck stop establishment, licensed
17    fraternal establishment, or licensed veterans
18    establishment when conducted in accordance with the Video
19    Gaming Act.
20        (13) Games of skill or chance where money or other
21    things of value can be won but no payment or purchase is
22    required to participate.
23        (14) Savings promotion raffles authorized under
24    Section 5g of the Illinois Banking Act, Section 7008 of the
25    Savings Bank Act, Section 42.7 of the Illinois Credit Union
26    Act, Section 5136B of the National Bank Act (12 U.S.C.

 

 

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1    25a), or Section 4 of the Home Owners' Loan Act (12 U.S.C.
2    1463).
3        (15) Sports wagering when conducted in accordance with
4    the Sports Wagering Act.
5    (c) Sentence.
6    Gambling is a Class A misdemeanor. A second or subsequent
7conviction under subsections (a)(3) through (a)(12), is a Class
84 felony.
9    (d) Circumstantial evidence.
10    In prosecutions under this Section circumstantial evidence
11shall have the same validity and weight as in any criminal
12prosecution.
13(Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16.)
 
14    (720 ILCS 5/28-3)   (from Ch. 38, par. 28-3)
15    Sec. 28-3. Keeping a Gambling Place. A "gambling place" is
16any real estate, vehicle, boat or any other property whatsoever
17used for the purposes of gambling other than gambling conducted
18in the manner authorized by the Riverboat Gambling Act, the
19Sports Wagering Act, or the Video Gaming Act. Any person who
20knowingly permits any premises or property owned or occupied by
21him or under his control to be used as a gambling place commits
22a Class A misdemeanor. Each subsequent offense is a Class 4
23felony. When any premises is determined by the circuit court to
24be a gambling place:
25    (a) Such premises is a public nuisance and may be proceeded

 

 

10100SB0690ham002- 209 -LRB101 04451 SMS 61506 a

1against as such, and
2    (b) All licenses, permits or certificates issued by the
3State of Illinois or any subdivision or public agency thereof
4authorizing the serving of food or liquor on such premises
5shall be void; and no license, permit or certificate so
6cancelled shall be reissued for such premises for a period of
760 days thereafter; nor shall any person convicted of keeping a
8gambling place be reissued such license for one year from his
9conviction and, after a second conviction of keeping a gambling
10place, any such person shall not be reissued such license, and
11    (c) Such premises of any person who knowingly permits
12thereon a violation of any Section of this Article shall be
13held liable for, and may be sold to pay any unsatisfied
14judgment that may be recovered and any unsatisfied fine that
15may be levied under any Section of this Article.
16(Source: P.A. 96-34, eff. 7-13-09.)
 
17    (720 ILCS 5/28-5)  (from Ch. 38, par. 28-5)
18    Sec. 28-5. Seizure of gambling devices and gambling funds.
19    (a) Every device designed for gambling which is incapable
20of lawful use or every device used unlawfully for gambling
21shall be considered a "gambling device", and shall be subject
22to seizure, confiscation and destruction by the Department of
23State Police or by any municipal, or other local authority,
24within whose jurisdiction the same may be found. As used in
25this Section, a "gambling device" includes any slot machine,

 

 

10100SB0690ham002- 210 -LRB101 04451 SMS 61506 a

1and includes any machine or device constructed for the
2reception of money or other thing of value and so constructed
3as to return, or to cause someone to return, on chance to the
4player thereof money, property or a right to receive money or
5property. With the exception of any device designed for
6gambling which is incapable of lawful use, no gambling device
7shall be forfeited or destroyed unless an individual with a
8property interest in said device knows of the unlawful use of
9the device.
10    (b) Every gambling device shall be seized and forfeited to
11the county wherein such seizure occurs. Any money or other
12thing of value integrally related to acts of gambling shall be
13seized and forfeited to the county wherein such seizure occurs.
14    (c) If, within 60 days after any seizure pursuant to
15subparagraph (b) of this Section, a person having any property
16interest in the seized property is charged with an offense, the
17court which renders judgment upon such charge shall, within 30
18days after such judgment, conduct a forfeiture hearing to
19determine whether such property was a gambling device at the
20time of seizure. Such hearing shall be commenced by a written
21petition by the State, including material allegations of fact,
22the name and address of every person determined by the State to
23have any property interest in the seized property, a
24representation that written notice of the date, time and place
25of such hearing has been mailed to every such person by
26certified mail at least 10 days before such date, and a request

 

 

10100SB0690ham002- 211 -LRB101 04451 SMS 61506 a

1for forfeiture. Every such person may appear as a party and
2present evidence at such hearing. The quantum of proof required
3shall be a preponderance of the evidence, and the burden of
4proof shall be on the State. If the court determines that the
5seized property was a gambling device at the time of seizure,
6an order of forfeiture and disposition of the seized property
7shall be entered: a gambling device shall be received by the
8State's Attorney, who shall effect its destruction, except that
9valuable parts thereof may be liquidated and the resultant
10money shall be deposited in the general fund of the county
11wherein such seizure occurred; money and other things of value
12shall be received by the State's Attorney and, upon
13liquidation, shall be deposited in the general fund of the
14county wherein such seizure occurred. However, in the event
15that a defendant raises the defense that the seized slot
16machine is an antique slot machine described in subparagraph
17(b) (7) of Section 28-1 of this Code and therefore he is exempt
18from the charge of a gambling activity participant, the seized
19antique slot machine shall not be destroyed or otherwise
20altered until a final determination is made by the Court as to
21whether it is such an antique slot machine. Upon a final
22determination by the Court of this question in favor of the
23defendant, such slot machine shall be immediately returned to
24the defendant. Such order of forfeiture and disposition shall,
25for the purposes of appeal, be a final order and judgment in a
26civil proceeding.

 

 

10100SB0690ham002- 212 -LRB101 04451 SMS 61506 a

1    (d) If a seizure pursuant to subparagraph (b) of this
2Section is not followed by a charge pursuant to subparagraph
3(c) of this Section, or if the prosecution of such charge is
4permanently terminated or indefinitely discontinued without
5any judgment of conviction or acquittal (1) the State's
6Attorney shall commence an in rem proceeding for the forfeiture
7and destruction of a gambling device, or for the forfeiture and
8deposit in the general fund of the county of any seized money
9or other things of value, or both, in the circuit court and (2)
10any person having any property interest in such seized gambling
11device, money or other thing of value may commence separate
12civil proceedings in the manner provided by law.
13    (e) Any gambling device displayed for sale to a riverboat
14gambling operation or used to train occupational licensees of a
15riverboat gambling operation as authorized under the Riverboat
16Gambling Act is exempt from seizure under this Section.
17    (f) Any gambling equipment, devices and supplies provided
18by a licensed supplier in accordance with the Riverboat
19Gambling Act which are removed from the riverboat for repair
20are exempt from seizure under this Section.
21    (g) The following video gaming terminals are exempt from
22seizure under this Section:
23        (1) Video gaming terminals for sale to a licensed
24    distributor or operator under the Video Gaming Act.
25        (2) Video gaming terminals used to train licensed
26    technicians or licensed terminal handlers.

 

 

10100SB0690ham002- 213 -LRB101 04451 SMS 61506 a

1        (3) Video gaming terminals that are removed from a
2    licensed establishment, licensed truck stop establishment,
3    licensed fraternal establishment, or licensed veterans
4    establishment for repair.
5    (h) Property seized or forfeited under this Section is
6subject to reporting under the Seizure and Forfeiture Reporting
7Act.
8    (i) Any sports lottery terminals provided by a central
9system provider that are removed from a lottery retailer for
10repair under the Sports Wagering Act are exempt from seizure
11under this Section.
12(Source: P.A. 100-512, eff. 7-1-18.)
 
13
Article 30. State Fair Gaming Act

 
14    Section 30-1. Short title. This Article may be cited as the
15State Fair Gaming Act. References in this Article to "this Act"
16mean this Article.
 
17    Section 30-5. Definitions. As used in this Act:
18    "Board" means the Illinois Gaming Board.
19    "State Fair" has the meaning given to that term in the
20State Fair Act.
 
21    Section 30-10. Gambling at the State Fair.
22    (a) The Board shall issue a licensed establishment license

 

 

10100SB0690ham002- 214 -LRB101 04451 SMS 61506 a

1as provided under Section 25 of the Video Gaming Act to a
2concessioner who will operate at the Illinois State Fairgrounds
3and at the DuQuoin State Fairgrounds. The concessioner shall be
4chosen under the Illinois Procurement Code for an operational
5period not to exceed 3 years. At the conclusion of each 3-year
6cycle, the Illinois Procurement Code shall be used to determine
7the new concessioner.
8    (b) Moneys bid by the concessioner shall be deposited into
9the State Fairgrounds Capital Improvements and Harness Racing
10Fund.
 
11    Section 30-15. Video gaming at the State Fair.
12    (a) The concessioner issued a licensed establishment
13license under Section 30-10 may operate: (1) up to 50 video
14gaming terminals as provided in the Video Gaming Act during the
15scheduled dates of the Illinois State Fair; and (2) up to 30
16video gaming terminals as provided in the Video Gaming Act
17during the scheduled dates of the DuQuoin State Fair.
18    (b) No more than 10 video gaming terminals may be placed in
19any temporary pavilion where alcoholic beverages are served at
20either State Fair.
 
21    Section 30-20. Revenue.
22    (a) Notwithstanding any other law to the contrary, a tax is
23imposed at the rate of 35% of net terminal income received from
24video gaming under this Act, which shall be remitted to the

 

 

10100SB0690ham002- 215 -LRB101 04451 SMS 61506 a

1Board and deposited into the State Fairgrounds Capital
2Improvements and Harness Racing Fund.
3    (b) There is created within the State treasury the State
4Fairgrounds Capital Improvements and Harness Racing Fund. The
5Department of Agriculture shall use moneys in the State
6Fairgrounds Capital Improvements and Harness Racing Fund as
7follows and in the order of priority:
8        (1) to provide support for a harness race meeting
9    produced by an organization licensee under the Illinois
10    Horse Racing Act of 1975 and which shall consist of up to
11    30 days of live racing per year at the Illinois State
12    Fairgrounds in Springfield;
13        (2) to repair and rehabilitate fairgrounds'
14    backstretch facilities to such a level as determined by the
15    Department of Agriculture to be required to carry out a
16    program of live harness racing; and
17        (3) for the overall repair and rehabilitation of the
18    capital infrastructure of: (i) the Illinois State
19    Fairgrounds in Springfield, and (ii) the DuQuoin State
20    Fairgrounds in DuQuoin, and for no other purpose.
21    Notwithstanding any other law to the contrary, the entire
22State share of tax revenues from the race meetings under
23paragraph (1) of this subsection (c) shall be reinvested into
24the State Fairgrounds Capital Improvements and Harness Racing
25Fund.
 

 

 

10100SB0690ham002- 216 -LRB101 04451 SMS 61506 a

1    Section 30-25. Rules. The Board and the Department of
2Agriculture may adopt rules for the implementation of this Act.
 
3    Section 30-900. The State Finance Act is amended by adding
4Section 5.897 as follows:
 
5    (30 ILCS 105/5.897 new)
6    Sec. 5.897. The State Fairgrounds Capital Improvements and
7Harness Racing Fund.
 
8
Article 35. Amendatory Provisions

 
9    Section 35-3. The Illinois Administrative Procedure Act is
10amended by changing Section 5-45 as follows:
 
11    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
12    Sec. 5-45. Emergency rulemaking.
13    (a) "Emergency" means the existence of any situation that
14any agency finds reasonably constitutes a threat to the public
15interest, safety, or welfare.
16    (b) If any agency finds that an emergency exists that
17requires adoption of a rule upon fewer days than is required by
18Section 5-40 and states in writing its reasons for that
19finding, the agency may adopt an emergency rule without prior
20notice or hearing upon filing a notice of emergency rulemaking
21with the Secretary of State under Section 5-70. The notice

 

 

10100SB0690ham002- 217 -LRB101 04451 SMS 61506 a

1shall include the text of the emergency rule and shall be
2published in the Illinois Register. Consent orders or other
3court orders adopting settlements negotiated by an agency may
4be adopted under this Section. Subject to applicable
5constitutional or statutory provisions, an emergency rule
6becomes effective immediately upon filing under Section 5-65 or
7at a stated date less than 10 days thereafter. The agency's
8finding and a statement of the specific reasons for the finding
9shall be filed with the rule. The agency shall take reasonable
10and appropriate measures to make emergency rules known to the
11persons who may be affected by them.
12    (c) An emergency rule may be effective for a period of not
13longer than 150 days, but the agency's authority to adopt an
14identical rule under Section 5-40 is not precluded. No
15emergency rule may be adopted more than once in any 24-month
16period, except that this limitation on the number of emergency
17rules that may be adopted in a 24-month period does not apply
18to (i) emergency rules that make additions to and deletions
19from the Drug Manual under Section 5-5.16 of the Illinois
20Public Aid Code or the generic drug formulary under Section
213.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
22emergency rules adopted by the Pollution Control Board before
23July 1, 1997 to implement portions of the Livestock Management
24Facilities Act, (iii) emergency rules adopted by the Illinois
25Department of Public Health under subsections (a) through (i)
26of Section 2 of the Department of Public Health Act when

 

 

10100SB0690ham002- 218 -LRB101 04451 SMS 61506 a

1necessary to protect the public's health, (iv) emergency rules
2adopted pursuant to subsection (n) of this Section, (v)
3emergency rules adopted pursuant to subsection (o) of this
4Section, or (vi) emergency rules adopted pursuant to subsection
5(c-5) of this Section. Two or more emergency rules having
6substantially the same purpose and effect shall be deemed to be
7a single rule for purposes of this Section.
8    (c-5) To facilitate the maintenance of the program of group
9health benefits provided to annuitants, survivors, and retired
10employees under the State Employees Group Insurance Act of
111971, rules to alter the contributions to be paid by the State,
12annuitants, survivors, retired employees, or any combination
13of those entities, for that program of group health benefits,
14shall be adopted as emergency rules. The adoption of those
15rules shall be considered an emergency and necessary for the
16public interest, safety, and welfare.
17    (d) In order to provide for the expeditious and timely
18implementation of the State's fiscal year 1999 budget,
19emergency rules to implement any provision of Public Act 90-587
20or 90-588 or any other budget initiative for fiscal year 1999
21may be adopted in accordance with this Section by the agency
22charged with administering that provision or initiative,
23except that the 24-month limitation on the adoption of
24emergency rules and the provisions of Sections 5-115 and 5-125
25do not apply to rules adopted under this subsection (d). The
26adoption of emergency rules authorized by this subsection (d)

 

 

10100SB0690ham002- 219 -LRB101 04451 SMS 61506 a

1shall be deemed to be necessary for the public interest,
2safety, and welfare.
3    (e) In order to provide for the expeditious and timely
4implementation of the State's fiscal year 2000 budget,
5emergency rules to implement any provision of Public Act 91-24
6or any other budget initiative for fiscal year 2000 may be
7adopted in accordance with this Section by the agency charged
8with administering that provision or initiative, except that
9the 24-month limitation on the adoption of emergency rules and
10the provisions of Sections 5-115 and 5-125 do not apply to
11rules adopted under this subsection (e). The adoption of
12emergency rules authorized by this subsection (e) shall be
13deemed to be necessary for the public interest, safety, and
14welfare.
15    (f) In order to provide for the expeditious and timely
16implementation of the State's fiscal year 2001 budget,
17emergency rules to implement any provision of Public Act 91-712
18or any other budget initiative for fiscal year 2001 may be
19adopted in accordance with this Section by the agency charged
20with administering that provision or initiative, except that
21the 24-month limitation on the adoption of emergency rules and
22the provisions of Sections 5-115 and 5-125 do not apply to
23rules adopted under this subsection (f). The adoption of
24emergency rules authorized by this subsection (f) shall be
25deemed to be necessary for the public interest, safety, and
26welfare.

 

 

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1    (g) In order to provide for the expeditious and timely
2implementation of the State's fiscal year 2002 budget,
3emergency rules to implement any provision of Public Act 92-10
4or any other budget initiative for fiscal year 2002 may be
5adopted in accordance with this Section by the agency charged
6with administering that provision or initiative, except that
7the 24-month limitation on the adoption of emergency rules and
8the provisions of Sections 5-115 and 5-125 do not apply to
9rules adopted under this subsection (g). The adoption of
10emergency rules authorized by this subsection (g) shall be
11deemed to be necessary for the public interest, safety, and
12welfare.
13    (h) In order to provide for the expeditious and timely
14implementation of the State's fiscal year 2003 budget,
15emergency rules to implement any provision of Public Act 92-597
16or any other budget initiative for fiscal year 2003 may be
17adopted in accordance with this Section by the agency charged
18with administering that provision or initiative, except that
19the 24-month limitation on the adoption of emergency rules and
20the provisions of Sections 5-115 and 5-125 do not apply to
21rules adopted under this subsection (h). The adoption of
22emergency rules authorized by this subsection (h) shall be
23deemed to be necessary for the public interest, safety, and
24welfare.
25    (i) In order to provide for the expeditious and timely
26implementation of the State's fiscal year 2004 budget,

 

 

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1emergency rules to implement any provision of Public Act 93-20
2or any other budget initiative for fiscal year 2004 may be
3adopted in accordance with this Section by the agency charged
4with administering that provision or initiative, except that
5the 24-month limitation on the adoption of emergency rules and
6the provisions of Sections 5-115 and 5-125 do not apply to
7rules adopted under this subsection (i). The adoption of
8emergency rules authorized by this subsection (i) shall be
9deemed to be necessary for the public interest, safety, and
10welfare.
11    (j) In order to provide for the expeditious and timely
12implementation of the provisions of the State's fiscal year
132005 budget as provided under the Fiscal Year 2005 Budget
14Implementation (Human Services) Act, emergency rules to
15implement any provision of the Fiscal Year 2005 Budget
16Implementation (Human Services) Act may be adopted in
17accordance with this Section by the agency charged with
18administering that provision, except that the 24-month
19limitation on the adoption of emergency rules and the
20provisions of Sections 5-115 and 5-125 do not apply to rules
21adopted under this subsection (j). The Department of Public Aid
22may also adopt rules under this subsection (j) necessary to
23administer the Illinois Public Aid Code and the Children's
24Health Insurance Program Act. The adoption of emergency rules
25authorized by this subsection (j) shall be deemed to be
26necessary for the public interest, safety, and welfare.

 

 

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1    (k) In order to provide for the expeditious and timely
2implementation of the provisions of the State's fiscal year
32006 budget, emergency rules to implement any provision of
4Public Act 94-48 or any other budget initiative for fiscal year
52006 may be adopted in accordance with this Section by the
6agency charged with administering that provision or
7initiative, except that the 24-month limitation on the adoption
8of emergency rules and the provisions of Sections 5-115 and
95-125 do not apply to rules adopted under this subsection (k).
10The Department of Healthcare and Family Services may also adopt
11rules under this subsection (k) necessary to administer the
12Illinois Public Aid Code, the Senior Citizens and Persons with
13Disabilities Property Tax Relief Act, the Senior Citizens and
14Disabled Persons Prescription Drug Discount Program Act (now
15the Illinois Prescription Drug Discount Program Act), and the
16Children's Health Insurance Program Act. The adoption of
17emergency rules authorized by this subsection (k) shall be
18deemed to be necessary for the public interest, safety, and
19welfare.
20    (l) In order to provide for the expeditious and timely
21implementation of the provisions of the State's fiscal year
222007 budget, the Department of Healthcare and Family Services
23may adopt emergency rules during fiscal year 2007, including
24rules effective July 1, 2007, in accordance with this
25subsection to the extent necessary to administer the
26Department's responsibilities with respect to amendments to

 

 

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1the State plans and Illinois waivers approved by the federal
2Centers for Medicare and Medicaid Services necessitated by the
3requirements of Title XIX and Title XXI of the federal Social
4Security Act. The adoption of emergency rules authorized by
5this subsection (l) shall be deemed to be necessary for the
6public interest, safety, and welfare.
7    (m) In order to provide for the expeditious and timely
8implementation of the provisions of the State's fiscal year
92008 budget, the Department of Healthcare and Family Services
10may adopt emergency rules during fiscal year 2008, including
11rules effective July 1, 2008, in accordance with this
12subsection to the extent necessary to administer the
13