Public Act 096-0034
 
HB0255 Enrolled LRB096 03503 HLH 13528 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
ARTICLE 5.

 
    Section 1. Short title. This Article may be cited as the
Video Gaming Act. Any references in this Article to "this Act"
mean this Article.
 
    Section 5. Definitions. As used in this Act:
    "Board" means the Illinois Gaming Board.
    "Credit" means 5, 10, or 25 cents either won or purchased
by a player.
    "Distributor" means an individual, partnership, or
corporation licensed under this Act to buy, sell, lease, or
distribute video gaming terminals or major components or parts
of video gaming terminals to or from terminal operators.
    "Terminal operator" means an individual, partnership or
corporation that is licensed under this Act and that owns,
services, and maintains video gaming terminals for placement in
licensed establishments, licensed fraternal establishments, or
licensed veterans establishments.
    "Licensed technician" means an individual who is licensed
under this Act to repair, service, and maintain video gaming
terminals.
    "Manufacturer" means an individual, partnership, or
corporation that is licensed under this Act and that
manufactures or assembles video gaming terminals.
    "Supplier" means an individual, partnership, or
corporation that is licensed under this Act to supply major
components or parts to video gaming terminals to licensed
terminal operators.
    "Net terminal income" means money put into a video gaming
terminal minus credits paid out to players.
    "Video gaming terminal" means any electronic video game
machine that, upon insertion of cash, is available to play or
simulate the play of a video game, including but not limited to
video poker, line up, and blackjack, authorized by the Board
utilizing a video display and microprocessors in which the
player may receive free games or credits that can be redeemed
for cash. The term does not include a machine that directly
dispenses coins, cash, or tokens or is for amusement purposes
only.
    "Licensed establishment" means any licensed retail
establishment where alcoholic liquor is drawn, poured, mixed,
or otherwise served for consumption on the premises. "Licensed
establishment" does not include a facility operated by an
organization licensee, an intertrack wagering licensee, or an
intertrack wagering location licensee licensed under the
Illinois Horse Racing Act of 1975 or a riverboat licensed under
the Riverboat Gambling Act.
    "Licensed fraternal establishment" means the location
where a qualified fraternal organization that derives its
charter from a national fraternal organization regularly
meets.
    "Licensed veterans establishment" means the location where
a qualified veterans organization that derives its charter from
a national veterans organization regularly meets.
    "Licensed truck stop establishment" means a facility that
is at least a 3-acre facility with a convenience store and with
separate diesel islands for fueling commercial motor vehicles
and parking spaces for commercial motor vehicles as defined in
Section 18b-101 of the Illinois Vehicle Code.
 
    Section 15. Minimum requirements for licensing and
registration. Every video gaming terminal offered for play
shall first be tested and approved pursuant to the rules of the
Board, and each video gaming terminal offered in this State for
play shall conform to an approved model. The Board may utilize
the services of an independent outside testing laboratory for
the examination of video gaming machines and associated
equipment as required by this Section. Each approved model
shall, at a minimum, meet the following criteria:
        (1) It must conform to all requirements of federal law
    and regulations, including FCC Class A Emissions
    Standards.
        (2) It must theoretically pay out a mathematically
    demonstrable percentage during the expected lifetime of
    the machine of all amounts played, which must not be less
    than 80%. Video gaming terminals that may be affected by
    skill must meet this standard when using a method of play
    that will provide the greatest return to the player over a
    period of continuous play.
        (3) It must use a random selection process to determine
    the outcome of each play of a game. The random selection
    process must meet 99% confidence limits using a standard
    chi-squared test for (randomness) goodness of fit.
        (4) It must display an accurate representation of the
    game outcome.
        (5) It must not automatically alter pay tables or any
    function of the video gaming terminal based on internal
    computation of hold percentage or have any means of
    manipulation that affects the random selection process or
    probabilities of winning a game.
        (6) It must not be adversely affected by static
    discharge or other electromagnetic interference.
        (7) It must be capable of detecting and displaying the
    following conditions during idle states or on demand: power
    reset; door open; and door just closed.
        (8) It must have the capacity to display complete play
    history (outcome, intermediate play steps, credits
    available, bets placed, credits paid, and credits cashed
    out) for the most recent game played and 10 games prior
    thereto.
        (9) The theoretical payback percentage of a video
    gaming terminal must not be capable of being changed
    without making a hardware or software change in the video
    gaming terminal.
        (10) Video gaming terminals must be designed so that
    replacement of parts or modules required for normal
    maintenance does not necessitate replacement of the
    electromechanical meters.
        (11) It must have nonresettable meters housed in a
    locked area of the terminal that keep a permanent record of
    all cash inserted into the machine, all winnings made by
    the terminal printer, credits played in for video gaming
    terminals, and credits won by video gaming players. The
    video gaming terminal must provide the means for on-demand
    display of stored information as determined by the Board.
        (12) Electronically stored meter information required
    by this Section must be preserved for a minimum of 180 days
    after a power loss to the service.
        (13) It must have one or more mechanisms that accept
    cash in the form of bills. The mechanisms shall be designed
    to prevent obtaining credits without paying by stringing,
    slamming, drilling, or other means.
        (14) It shall have accounting software that keeps an
    electronic record which includes, but is not limited to,
    the following: total cash inserted into the video gaming
    terminal; the value of winning tickets claimed by players;
    the total credits played; and the total credits awarded by
    a video gaming terminal.
        (15) It shall be linked by a central communications
    system to provide auditing program information as approved
    by the Board. In no event may the communications system
    approved by the Board limit participation to only one
    manufacturer of video gaming terminals by either the cost
    in implementing the necessary program modifications to
    communicate or the inability to communicate with the
    central communications system.
        (16) It shall be able to receive and broadcast amber
    alert messages.
 
    Section 20. Direct dispensing of receipt tickets only. A
video gaming terminal may not directly dispense coins, cash,
tokens, or any other article of exchange or value except for
receipt tickets. Tickets shall be dispensed by pressing the
ticket dispensing button on the video gaming terminal at the
end of one's turn or play. The ticket shall indicate the total
amount of credits and the cash award, the time of day in a
24-hour format showing hours and minutes, the date, the
terminal serial number, the sequential number of the ticket,
and an encrypted validation number from which the validity of
the prize may be determined. The player shall turn in this
ticket to the appropriate person at the licensed establishment,
licensed truck stop establishment, licensed fraternal
establishment, or licensed veterans establishment to receive
the cash award. The cost of the credit shall be 5 cents, 10
cents, or 25 cents, and the maximum wager played per hand shall
not exceed $2. No cash award for the maximum wager on any
individual hand shall exceed $500.
 
    Section 25. Restriction of licensees.
    (a) Manufacturer. A person may not be licensed as a
manufacturer of a video gaming terminal in Illinois unless the
person has a valid manufacturer's license issued under this
Act. A manufacturer may only sell video gaming terminals for
use in Illinois to persons having a valid distributor's
license.
    (b) Distributor. A person may not sell, distribute, or
lease or market a video gaming terminal in Illinois unless the
person has a valid distributor's license issued under this Act.
A distributor may only sell video gaming terminals for use in
Illinois to persons having a valid distributor's or terminal
operator's license.
    (c) Terminal operator. A person may not own, maintain, or
place a video gaming terminal unless he has a valid terminal
operator's license issued under this Act. A terminal operator
may only place video gaming terminals for use in Illinois in
licensed establishments, licensed truck stop establishments,
licensed fraternal establishments, and licensed veterans
establishments. No terminal operator may give anything of
value, including but not limited to a loan or financing
arrangement, to a licensed establishment, licensed truck stop
establishment, licensed fraternal establishment, or licensed
veterans establishment as any incentive or inducement to locate
video terminals in that establishment. Of the after-tax profits
from a video gaming terminal, 50% shall be paid to the terminal
operator and 50% shall be paid to the licensed establishment,
licensed truck stop establishment, licensed fraternal
establishment, or licensed veterans establishment. No terminal
operator may own or have a substantial interest in more than 5%
of the video gaming terminals licensed in this State.
    (d) Licensed technician. A person may not service,
maintain, or repair a video gaming terminal in this State
unless he or she (1) has a valid technician's license issued
under this Act, (2) is a terminal operator, or (3) is employed
by a terminal operator, distributor, or manufacturer.
    (e) Licensed establishment. No video gaming terminal may be
placed in any licensed establishment, licensed veterans
establishment, licensed truck stop establishment, or licensed
fraternal establishment unless the owner or agent of the owner
of the licensed establishment, licensed veterans
establishment, licensed truck stop establishment, or licensed
fraternal establishment has entered into a written use
agreement with the terminal operator for placement of the
terminals. A copy of the use agreement shall be on file in the
terminal operator's place of business and available for
inspection by individuals authorized by the Board. A licensed
establishment, licensed truck stop establishment, licensed
veterans establishment, or licensed fraternal establishment
may operate up to 5 video gaming terminals on its premises at
any time, unless the Board authorizes a greater number.
    (f) Residency requirement. Each licensed distributor and
terminal operator must be an Illinois resident. However, if an
out of state distributor or terminal operator has performed its
respective business within Illinois for at least 48 months
prior to the effective date of this Act, the out of state
person may be eligible for licensing under this Act, upon
application to and approval of the Board.
    (g) Financial interest restrictions. As used in this Act,
"substantial interest" in a partnership, a corporation, an
organization, an association, or a business means:
            (A) When, with respect to a sole proprietorship, an
        individual or his or her spouse owns, operates,
        manages, or conducts, directly or indirectly, the
        organization, association, or business, or any part
        thereof; or
            (B) When, with respect to a partnership, the
        individual or his or her spouse shares in any of the
        profits, or potential profits, of the partnership
        activities; or
            (C) When, with respect to a corporation, an
        individual or his or her spouse is an officer or
        director, or the individual or his or her spouse is a
        holder, directly or beneficially, of 5% or more of any
        class of stock of the corporation; or
            (D) When, with respect to an organization not
        covered in (A), (B) or (C) above, an individual or his
        or her spouse is an officer or manages the business
        affairs, or the individual or his or her spouse is the
        owner of or otherwise controls 10% or more of the
        assets of the organization; or
            (E) When an individual or his or her spouse
        furnishes 5% or more of the capital, whether in cash,
        goods, or services, for the operation of any business,
        association, or organization during any calendar year.
    (h) Location restriction. A licensed establishment,
licensed truck stop establishment, licensed fraternal
establishment, or licensed veterans establishment that is
located within 1,000 feet of a facility operated by an
organizational licensee, an intertrack wagering licensee, or
an intertrack wagering location licensee licensed under the
Illinois Horse Racing Act of 1975, the home dock of a riverboat
licensed under the Riverboat Gambling Act, a school, or a place
of worship under the Religious Corporation Act is ineligible to
operate a video gaming terminal.
 
    Section 27. Prohibition of video gaming by political
subdivision. A municipality may pass an ordinance prohibiting
video gaming within the corporate limits of the municipality. A
county board may, for the unincorporated area of the county,
pass an ordinance prohibiting video gaming within the
unincorporated area of the county.
 
    Section 30. Multiple types of licenses prohibited. A video
gaming terminal manufacturer may not be licensed as a video
gaming terminal operator or own, manage, or control a licensed
establishment, licensed truck stop establishment, licensed
fraternal establishment, or licensed veterans establishment,
and shall be licensed only to sell to distributors. A video
gaming terminal distributor may not be licensed as a video
gaming terminal operator or own, manage, or control a licensed
establishment, licensed truck stop establishment, licensed
fraternal establishment, or licensed veterans establishment,
and shall only contract with a licensed terminal operator. A
video gaming terminal operator may not be licensed as a video
gaming terminal manufacturer or distributor or own, manage, or
control a licensed establishment, licensed truck stop
establishment, licensed fraternal establishment, or licensed
veterans establishment, and shall be licensed only to contract
with licensed distributors and licensed establishments,
licensed truck stop establishments, licensed fraternal
establishments, and licensed veterans establishments. An owner
or manager of a licensed establishment, licensed truck stop
establishment, licensed fraternal establishment, or licensed
veterans establishment may not be licensed as a video gaming
terminal manufacturer, distributor, or operator, and shall
only contract with a licensed operator to place and service
this equipment.
 
    Section 35. Display of license; confiscation; violation as
felony. Each video gaming terminal shall be licensed by the
Board before placement or operation on the premises of a
licensed establishment, licensed truck stop establishment,
licensed fraternal establishment, or licensed veterans
establishment. The license of each video gaming terminal shall
be maintained at the location where the video gaming terminal
is operated. Failure to do so is a petty offense with a fine
not to exceed $100. Any licensed establishment, licensed truck
stop establishment, licensed fraternal establishment, or
licensed veterans establishment used for the conduct of
gambling games in violation of this Act shall be considered a
gambling place in violation of Section 28-3 of the Criminal
Code of 1961. Every gambling device found in a licensed
establishment, licensed truck stop establishment, licensed
fraternal establishment, or licensed veterans establishment
operating gambling games in violation of this Act shall be
subject to seizure, confiscation, and destruction as provided
in Section 28-5 of the Criminal Code of 1961. Any license
issued under the Liquor Control Act of 1934 to any owner or
operator of a licensed establishment, licensed truck stop
establishment, licensed fraternal establishment, or licensed
veterans establishment that operates or permits the operation
of a video gaming terminal within its establishment in
violation of this Act shall be immediately revoked. No person
may own, operate, have in his or her possession or custody or
under his or her control, or permit to be kept in any place
under his or her possession or control, any device that awards
credits and contains a circuit, meter, or switch capable of
removing and recording the removal of credits when the award of
credits is dependent upon chance. A violation of this Section
is a Class 4 felony. All devices that are owned, operated, or
possessed in violation of this Section are hereby declared to
be public nuisances and shall be subject to seizure,
confiscation, and destruction as provided in Section 28-5 of
the Criminal Code of 1961. The provisions of this Section do
not apply to devices or electronic video game terminals
licensed pursuant to this Act.
 
    Section 40. Video gaming terminal use by minors prohibited.
No licensee shall cause or permit any person under the age of
21 years to use or play a video gaming terminal. Any licensee
who knowingly permits a person under the age of 21 years to use
or play a video gaming terminal is guilty of a business offense
and shall be fined an amount not to exceed $5,000.
 
    Section 45. Issuance of license.
    (a) The burden is upon each applicant to demonstrate his
suitability for licensure. Each video gaming terminal
manufacturer, distributor, supplier, operator, licensed
establishment, licensed truck stop establishment, licensed
fraternal establishment, and licensed veterans establishment
shall be licensed by the Board. The Board may issue or deny a
license under this Act to any person pursuant to the same
criteria set forth in Section 9 of the Riverboat Gambling Act.
    (b) A non-refundable application fee shall be paid at the
time an application for a license is filed with the Board in
the following amounts:
        (1) Manufacturer..........................$5,000
        (2) Distributor...........................$5,000
        (3) Terminal operator.....................$5,000
        (4) Supplier..............................$2,500
        (5) Technician...................................$100
    (c) (Blank).
    (d) Each licensed distributor, terminal operator, or
person with a substantial interest in a distributor or terminal
operator must have resided in Illinois for at least 24 months
prior to application unless he or she has performed his or her
respective business in Illinois for at least 48 months prior to
the effective date of this Act.
    The Board shall establish an annual fee for each license
not to exceed the following:
        (1) Manufacturer.........................$10,000
        (2) Distributor..........................$10,000
        (3) Terminal operator.....................$5,000
        (4) Supplier..............................$2,000
        (5) Technician..............................$100
        (6) Licensed establishment, licensed truck stop
    establishment, licensed fraternal establishment,
    or licensed veterans establishment..............$100
        (7) Video gaming terminal........................$100
 
    Section 50. Distribution of license fees.
    (a) All fees collected under Section 45 shall be deposited
into the State Gaming Fund.
    (b) Fees collected under Section 45 shall be used as
follows:
        (1) Twenty-five percent shall be paid to programs for
    the treatment of compulsive gambling.
        (2) Seventy-five percent shall be used for the
    administration of this Act.
    (c) All licenses issued by the Board under this Act are
renewable annually unless sooner cancelled or terminated. No
license issued under this Act is transferable or assignable.
 
    Section 55. Precondition for licensed establishment. In
all cases of application for a licensed establishment, to
operate a video gaming terminal, each licensed truck stop
establishment, licensed fraternal establishment, or licensed
veterans establishment shall possess a valid liquor license
issued by the Illinois Liquor Control Commission in effect at
the time of application and at all times thereafter during
which a video gaming terminal is made available to the public
for play at that location.
 
    Section 57. Insurance. Each licensed establishment,
licensed truck stop establishment, licensed fraternal
establishment, and licensed veterans establishment shall
maintain insurance on any gaming device on its premises in an
amount set by the Board.
 
    Section 58. Location of terminals. Video gaming terminals
must be located in an area restricted to persons over 21 years
of age the entrance to which is within the view of at least one
employee, who is over 21 years of age, of the establishment in
which they are located.
 
    Section 60. Imposition and distribution of tax.
    (a) A tax of 30% is imposed on net terminal income and
shall be collected by the Board.
    (b) Of the tax collected under this Section, five-sixths
shall be deposited into the Capital Projects Fund and one-sixth
shall be deposited into the Local Government Video Gaming
Distributive Fund.
    (c) Revenues generated from the play of video gaming
terminals shall be deposited by the terminal operator, who is
responsible for tax payments, in a specially created, separate
bank account maintained by the video gaming terminal operator
to allow for electronic fund transfers of moneys for tax
payment.
    (d) Each licensed establishment, licensed truck stop
establishment, licensed fraternal establishment, and licensed
veterans establishment shall maintain an adequate video gaming
fund, with the amount to be determined by the Board.
 
    Section 65. Fees. A non-home rule unit of government may
not impose any fee for the operation of a video gaming terminal
in excess of $25 per year.
 
    Section 70. Referendum. Upon the filing in the office of
the clerk, at least 90 days before an election in any
municipality or county, as the case may be, of a petition
directed to such clerk, containing the signatures of not less
than 25% of the legal voters of that municipality or county,
the clerk shall certify such proposition to the proper election
officials, who shall submit the proposition at such election to
the voters of such municipality or county. The proposition
shall be in the following form:
-------------------------------------------------------------
Shall video gaming                      YES
be prohibited in                       ----------------------
.................?                      NO
-------------------------------------------------------------
If a majority of the voters voting upon such last mentioned
proposition in any municipality or county vote "YES", such
video gaming shall be prohibited in such municipality or
county. The petition mentioned in this Section shall be a
public document and shall be subject to inspection by the
public.
 
    Section 75. Revenue sharing; Local Government Video Gaming
Distributive Fund.
    (a) As soon as may be after the first day of each month,
the Department of Revenue shall allocate among those
municipalities and counties of this State that have not
prohibited video gaming pursuant to Section 27 or Section 70
the amount available in the Local Government Video Gaming
Distributive Fund, a special fund in the State Treasury, as
provided in Section 60. The Department shall then certify such
allocations to the State Comptroller, who shall pay over to
those eligible municipalities and counties the respective
amounts allocated to them. The amount of such funds allocable
to each such municipality and county shall be in proportion to
the tax revenue generated from video gaming within the eligible
municipality or county compared to the tax revenue generated
from video gaming Statewide.
    (b) The amounts allocated and paid to a municipality or
county of this State pursuant to the provisions of this Section
may be used for any general corporate purpose authorized for
that municipality or county.
    (c) Upon determination by the Department that an amount has
been paid pursuant to this Section in excess of the amount to
which the county or municipality receiving such payment was
entitled, the county or municipality shall, upon demand by the
Department, repay such amount. If such repayment is not made
within a reasonable time, the Department shall withhold from
future payments an amount equal to such overpayment. The
Department shall redistribute the amount of such payment to the
county or municipality entitled thereto.
 
ARTICLE 800.

 
    Section 801. Short title. This Article may be cited as the
Capital Spending Accountability Law.
 
    Section 805. Reports on capital spending. On the first day
of each quarterly period in each fiscal year, the Governor's
Office of Management and Budget shall provide to the
Comptroller, the Treasurer, the President and the Minority
Leader of the Senate, and the Speaker and the Minority Leader
of the House of Representatives a report on the status of all
capital projects in the State. The report must be provided in
both written and electronic format. The report must include all
of the following:
        (1) A brief description or stated purpose of each
    capital project where applicable (as referred to in this
    Section, "project").
        (2) The amount and source of funds (whether from bond
    funds or other revenues) appropriated for each project,
    organized into categories including roads, mass transit,
    schools, environment, civic centers and other categories
    as applicable (as referred to in this Section, "category or
    categories"), with subtotals for each category.
        (3) The date the appropriation bill relating to each
    project was signed by the Governor, organized into
    categories.
        (4) The date the written release of the Governor for
    each project was submitted to the Comptroller or is
    projected to be submitted and, if a release for any project
    has not been submitted within 6 months after its
    appropriation became law, an explanation why the project
    has not yet been released, all organized into categories.
        (5) The amount of expenditures to date by the State
    relating to each project and estimated amount of total
    State expenditures and proposed schedule of future State
    expenditures relating to each project, all organized into
    categories.
        (6) A timeline for completion of each project,
    including the dates, if applicable, of execution by the
    State of any grant agreement, any required engineering or
    design work or environmental approvals, and the estimated
    or actual dates of the start and completion of
    construction, all organized into categories. Any
    substantial variances on any project from this reported
    timeline must be explained in the next quarterly report.
        (7) A summary report of the status of all projects,
    including the amount of undisbursed funds intended to be
    held or used in the next quarter.
 
ARTICLE 900.

 
    Section 900. The Illinois Lottery Law is amended by
changing Sections 2 and 3 and adding Sections 7.12, 7.15, 7.16,
7.17, and 9.1, as follows:
 
    (20 ILCS 1605/2)  (from Ch. 120, par. 1152)
    Sec. 2. This Act is enacted to implement and establish
within the State a lottery to be conducted operated by the
State through the Department. The , the entire net proceeds of
the Lottery which are to be used for the support of the State's
Common School Fund, except as provided in subsection (o) of
Section 9.1 and Sections 21.2, 21.5, 21.6, 21.7, and 21.8. The
General Assembly finds that it is in the public interest for
the Department to conduct the functions of the Lottery with the
assistance of a private manager under a management agreement
overseen by the Department. The Department shall be accountable
to the General Assembly and the people of the State through a
comprehensive system of regulation, audits, reports, and
enduring operational oversight. The Department's ongoing
conduct of the Lottery through a management agreement with a
private manager shall act to promote and ensure the integrity,
security, honesty, and fairness of the Lottery's operation and
administration. It is the intent of the General Assembly that
the Department shall conduct the Lottery with the assistance of
a private manager under a management agreement at all times in
a manner consistent with 18 U.S.C. 1307(a)(1), 1307(b)(1),
1953(b)(4).
(Source: P.A. 94-120, eff. 7-6-05; 94-585, eff. 8-15-05;
95-331, eff. 8-21-07; 95-673, eff. 10-11-07; 95-674, eff.
10-11-07; 95-876, eff. 8-21-08.)
 
    (20 ILCS 1605/3)  (from Ch. 120, par. 1153)
    Sec. 3. For the purposes of this Act:
    a. "Lottery" or "State Lottery" means the lottery or
lotteries established and operated pursuant to this Act.
    b. "Board" means the Lottery Control Board created by this
Act.
    c. "Department" means the Department of Revenue.
    d. "Director" means the Director of Revenue.
    e. "Chairman" means the Chairman of the Lottery Control
Board.
    f. "Multi-state game directors" means such persons,
including the Superintendent, as may be designated by an
agreement between the Division and one or more additional
lotteries operated under the laws of another state or states.
    g. "Division" means the Division of the State Lottery of
the Department of Revenue.
    h. "Superintendent" means the Superintendent of the
Division of the State Lottery of the Department of Revenue.
    i. "Management agreement" means an agreement or contract
between the Department on behalf of the State with a private
manager, as an independent contractor, whereby the private
manager provides management services to the Lottery in exchange
for the receipt of no more than 5% of Lottery ticket and share
sales and related proceeds so long as the Department continues
to exercise actual control over all significant business
decisions made by the private manager as set forth in Section
9.1.
    j. "Person" means any individual, firm, association, joint
venture, partnership, estate, trust, syndicate, fiduciary,
corporation, or other legal entity, group, or combination.
    k. "Private manager" means a person that provides
management services to the Lottery on behalf of the Department
under a management agreement.
(Source: P.A. 94-776, eff. 5-19-06.)
 
    (20 ILCS 1605/7.12 new)
    Sec. 7.12. Internet pilot program. The General Assembly
finds that:
        (1) the consumer market in Illinois has changed since
    the creation of the Illinois State Lottery in 1974;
        (2) the Internet has become an integral part of
    everyday life for a significant number of Illinois
    residents not only in regards to their professional life,
    but also in regards to personal business and communication;
    and
        (3) the current practices of selling lottery tickets
    does not appeal to the new form of market participants who
    prefer to make purchases on the internet at their own
    convenience.
    It is the intent of the General Assembly to create an
Internet pilot program for the sale of lottery tickets to
capture this new form of market participant.
    The Department shall create a pilot program that allows an
individual to purchase lottery tickets or shares on the
Internet without using a Lottery retailer with on-line status,
as those terms are defined by rule. The Department shall adopt
rules necessary for the administration of this program. These
rules shall include requirements for marketing of the Lottery
to infrequent players. The provisions of this Act and the rules
adopted under this Act shall apply to the sale of lottery
tickets or shares under this program.
    Before beginning the pilot program, the Department of
Revenue must seek a clarifying memorandum from the federal
Department of Justice that it is legal for Illinois residents
and non-Illinois residents to purchase and the private company
to sell lottery tickets on the Internet on behalf of the State
of Illinois under the federal Unlawful Internet Gambling
Enforcement Act of 2006.
    The Department shall limit the individuals authorized to
purchase lottery tickets on the Internet to individuals who are
18 years of age or older and Illinois residents, unless the
clarifying memorandum from the federal Department of Justice
indicates that it is legal for non-Illinois residents to
purchase lottery tickets on the Internet, and shall set a
limitation on the monthly purchases that may be made through
any one individual's lottery account. The Department is
obligated to implement the pilot program set forth in this
Section and Sections 7.15, 7.16, and 7.17 only to the extent
permitted by the federal Department of Justice in its
clarifying memorandum. Only Lotto and Mega Million games
offered by the Illinois Lottery may be offered through the
pilot program.
    The pilot program must be conducted pursuant to a contract
with a private vendor that has the expertise, technical
capability, and knowledge of the Illinois lottery marketplace
to conduct the program. The Department of the Lottery must
ensure cooperation from existing vendors for the program.
    The pilot program shall last for not less than 36 months,
but not more than 48 months.
 
    (20 ILCS 1605/7.15 new)
    Sec. 7.15. Verification of age and residency for Internet
program; security for Internet lottery accounts. The
Department must establish a procedure to verify that an
individual is 18 years of age or older and an Illinois resident
before he or she may establish one Internet lottery account and
purchase lottery tickets or shares through the Internet
program. Non-residents of Illinois shall only be allowed to
participate in the pilot program if the federal Department of
Justice indicates that it is legal for non-residents to do so.
By rule, the Department shall establish funding procedures for
Internet lottery accounts and shall provide a mechanism for
each Internet lottery account to have a personal identification
number to prevent the unauthorized use of Internet lottery
accounts. If any participant in the pilot program violates any
provisions of this amendatory Act of the 96th General Assembly
or rule established by the Department, all such winnings shall
be forfeited. Such forfeited winnings shall be deposited in the
Common School Fund.
 
    (20 ILCS 1605/7.16 new)
    Sec. 7.16. Voluntary self-exclusion program for Internet
lottery sales. Any resident, or non-resident if allowed to
participate in the pilot program, may voluntarily prohibit
themselves from establishing an Internet lottery account. The
Department shall incorporate the voluntary self-exclusion
program for Internet lottery accounts into any existing
self-exclusion program that it operates on the effective date
of this amendatory Act of the 96th General Assembly.
 
    (20 ILCS 1605/7.17 new)
    Sec. 7.17. Contracts. The contract with a private vendor
to fulfill the pilot program requirements of Sections 7.12,
7.15, and 7.16 of this Act must be separate from lottery
contracts existing on the effective date of this Section. The
Department shall enter into a contract with a private vendor no
later than December 1, 2009 and the private vendor must begin
performance on the contract no later than January 1, 2010. The
Department must ensure cooperation from all existing
contractors supporting the Lottery and any private manager
selected under Section 9.1 of the Act.
    All contracts entered into (i) with a private vendor to
fulfill the requirements for the pilot program under Section
7.12 or (ii) for the development and provision of technology
and controls under this Section shall be awarded pursuant to
Section 20-35 of the Illinois Procurement Code.
    The Department shall award contracts for the development
and provision of technology and controls to ensure compliance
with the age and residency requirements for the purchase of
lottery tickets on the Internet pursuant to competitive bidding
processes. The technology and controls must include
appropriate data security standards to prevent unauthorized
access to Internet lottery accounts.
 
    (20 ILCS 1605/9.1 new)
    Sec. 9.1. Private manager and management agreement.
    (a) As used in this Section:
    "Offeror" means a person or group of persons that responds
to a request for qualifications under this Section.
    "Request for qualifications" means all materials and
documents prepared by the Department to solicit the following
from offerors:
        (1) Statements of qualifications.
        (2) Proposals to enter into a management agreement.
    "Final offeror" means the offeror ultimately selected by
the Governor to be the private manager for the Lottery under
subsection (h) of this Section.
    (b) By March 1, 2010, the Department shall enter into a
management agreement with a private manager for the total
management of the Lottery with integrated functions, such as
lottery game design, supply of goods and services, and
advertising as specified in this Section.
    (c) In connection with the selection of the private
manager, the Department shall endeavor to expeditiously
terminate the existing contracts in support of the Lottery as
follows:
        (1) where such contracts contain a provision
    authorizing termination upon notice, the Department shall
    provide notice of termination to occur upon the effective
    date of the management agreement with the private manager;
        (2) upon the expiration of any initial term or renewal
    term of the current Lottery contracts, the Department shall
    not renew such contract for a term extending beyond the
    effective date of the management agreement with the private
    manager; or
        (3) in the event any current contract provides for
    termination of that contract upon the implementation of a
    contract with the private manager, the Department shall
    perform all necessary actions to terminate the contract.
    If the contracts to support the current operation of the
Lottery in effect on the effective date of this amendatory Act
of the 96th General Assembly are not subject to termination as
provided for in this subsection (c), then the Department may
include a provision in the contract with the private manager
specifying a mutually agreeable methodology for incorporation.
    (d) The management agreement with the private manager shall
include all of the following:
        (1) A term not to exceed 10 years, including any
    renewals.
        (2) A provision specifying that the Department:
            (A) has the authority to direct or countermand
        operating decisions by the private manager at any time;
            (B) has ready access to information regarding
        Lottery operations;
            (C) has the right to demand and receive information
        from the private manager concerning any aspect of the
        Lottery operations at any time; and
            (D) retains ownership of all trade names,
        trademarks, and intellectual property associated with
        the Lottery.
        (3) A provision imposing an affirmative duty on the
    private manager to provide the Department with any
    information the private manager reasonably believes the
    Department would want to know to enable the Department to
    conduct the Lottery.
        (4) A provision requiring the private manager to
    provide the Department with advance notice of any operating
    decision that bears significantly on the public interest,
    including, but not limited to, decisions on the kinds of
    games to be offered to the public and decisions affecting
    the relative risk and reward of the games being offered, so
    the Department has a reasonable opportunity to evaluate and
    countermand that decision.
        (5) A provision providing the private manager with a
    percentage of Lottery ticket or share sales or related
    proceeds in consideration for managing the Lottery,
    including terms that may provide the private manager with
    an increase in compensation if Lottery revenues grow by a
    specified percentage in a given year.
        (6) (Blank).
        (7) A provision requiring the deposit of all Lottery
    proceeds to be deposited into the State Lottery Fund.
        (8) A provision requiring the private manager to locate
    its principal office within the State.
        (9) A requirement that so long as the private manager
    complies with all the conditions of the agreement under the
    oversight of the Department, the private manager shall have
    the following duties and obligations with respect to the
    management of the Lottery:
            (A) The right to use equipment and other assets
        used in the operation of the Lottery.
            (B) The rights and obligations under contracts
        with retailers and vendors.
            (C) The implementation of a comprehensive security
        program by the private manager.
            (D) The implementation of a comprehensive system
        of internal audits.
            (E) The implementation of a program by the private
        manager to curb compulsive gambling by persons playing
        the Lottery.
            (F) A system for determining (i) the type of
        Lottery games, (ii) the method of selecting winning
        tickets, (iii) the manner of payment of prizes to
        holders of winning tickets, (iv) the frequency of
        drawings of winning tickets, (v) the method to be used
        in selling tickets, (vi) a system for verifying the
        validity of tickets claimed to be winning tickets,
        (vii) the basis upon which retailer commissions are
        established by the manager, and (viii) minimum
        payouts.
        (10) A requirement that advertising and promotion must
    be consistent with Section 7.8a of this Act.
        (11) A requirement that the private manager market the
    Lottery to those residents who are new, infrequent, or
    lapsed players of the Lottery, especially those who are
    most likely to make regular purchases on the Internet as
    permitted by law.
        (12) A code of ethics for the private manager's
    officers and employees.
        (13) A requirement that the Department monitor and
    oversee the private manager's practices and take action
    that the Department considers appropriate to ensure that
    the private manager is in compliance with the terms of the
    management agreement, while allowing the manager, unless
    specifically prohibited by law or the management
    agreement, to negotiate and sign its own contracts with
    vendors.
        (14) A provision requiring the private manager to
    periodically file, at least on an annual basis, appropriate
    financial statements in a form and manner acceptable to the
    Department.
        (15) Cash reserves requirements.
        (16) Procedural requirements for obtaining the prior
    approval of the Department when a management agreement or
    an interest in a management agreement is sold, assigned,
    transferred, or pledged as collateral to secure financing.
        (17) Grounds for the termination of the management
    agreement by the Department or the private manager.
        (18) Procedures for amendment of the agreement.
        (19) A provision prohibiting the Department from
    entering into another management agreement under this
    Section as long as the original management agreement has
    not been terminated.
        (20) The transition of rights and obligations,
    including any associated equipment or other assets used in
    the operation of the Lottery, from the manager to any
    successor manager of the Lottery, including the
    Department, following the termination of or foreclosure
    upon the management agreement.
        (21) Right of use of copyrights, trademarks, and
    service marks held by the Department in the name of the
    State. The agreement must provide that any use of them by
    the manager shall only be for the purpose of fulfilling its
    obligations under the management agreement during the term
    of the agreement.
    (e) Notwithstanding any other law to the contrary, the
Department shall select a private manager through a competitive
request for qualifications process consistent with Section
20-35 of the Illinois Procurement Code, which shall take into
account:
        (1) the offeror's ability to market the Lottery to
    those residents who are new, infrequent, or lapsed players
    of the Lottery, especially those who are most likely to
    make regular purchases on the Internet;
        (2) the offeror's ability to address the State's
    concern with the social effects of gambling on those who
    can least afford to do so;
        (3) the offeror's ability to provide the most
    successful management of the Lottery for the benefit of the
    people of the State based on current and past business
    practices or plans of the offeror; and
        (4) the offeror's poor or inadequate past performance
    in servicing, equipping, operating or managing a lottery on
    behalf of Illinois, another State or foreign government and
    attracting persons who are not currently regular players of
    a lottery.
    (f) The Department shall retain the services of an advisor
or advisors with significant experience in the management,
operation, and procurement of goods, services, and equipment
for a government-run lottery to assist in the preparation of
the terms of the request for qualifications. No advisor or
advisors retained may be affiliated with an offeror or have any
prior or present affiliation with any contractor or
subcontractor presently providing goods, services or equipment
to the Department to support the Lottery. The Department shall
not include terms in the request for qualifications that
provide an advantage whether directly or indirectly to any
contractor or subcontractor providing goods, services or
equipment to the Department to support the Lottery, including
terms contained in a contractor or subcontractor's responses to
requests for proposals or qualifications submitted to
Illinois, another State or foreign government. The request for
proposals offered by the Department on December 22, 2008 as
"LOT08GAMESYS" and reference number "22016176" is declared
void.
    The Department shall issue the request for qualifications
no later than 30 calendar days after the effective date of this
amendatory Act of the 96th General Assembly. The deadline for
the submission of responsive qualifications proposals shall be
30 calendar days after the date the request for qualifications
is issued.
    (g) The Department shall select at least 2 offerors as
finalists to potentially serve as the private manager no later
than February 1, 2010. Upon making preliminary selections, the
Department shall schedule a public hearing on the finalists'
proposals and provide public notice of the hearing at least 7
calendar days before the hearing. The notice must include all
of the following:
        (1) The date, time, and place of the hearing.
        (2) The subject matter of the hearing.
        (3) A brief description of the management agreement to
    be awarded.
        (4) The identity of the offerors that have been
    selected as finalists to serve as the private manager.
        (5) The address and telephone number of the Department.
    (h) At the public hearing, the Department shall (i) provide
sufficient time for each finalist to present and explain its
proposal to the Department and the Governor or the Governor's
designee, including an opportunity to respond to questions
posed by the Department, Governor, or designee and (ii) allow
the public and non-selected offerors to comment on the
presentations. The Governor or a designee shall attend the
public hearing. After the public hearing, the Department shall
have 14 calendar days to recommend to the Governor whether a
management agreement should be entered into with a particular
finalist. After reviewing the Department's recommendation, the
Governor may accept or reject the Department's recommendation,
and shall select a final offeror as the private manager by
publication of a notice in the Illinois Procurement Bulletin.
The Governor shall include in the notice a detailed explanation
and the reasons why the final offeror is superior to other
offerors and will provide management services in a manner that
best achieves the objectives of this Section. The Governor
shall designate a final offeror as the private manager with
sufficient time for the Department to enter into a management
agreement on or before March 1, 2010. The Governor shall also
sign the management agreement with the private manager.
    (i) Any action to contest the validity of a management
agreement entered into under this Section must be brought
within 14 calendar days after the publication of the notice of
the designation of the private manager as provided in
subsection (h) of this Section.
    (j) The Lottery shall remain, for so long as a private
manager manages the Lottery in accordance with provisions of
this Act, a lottery conducted by the State, and the State shall
not be authorized to sell or transfer the Lottery to a third
party.
    (k) Any tangible personal property used exclusively in
connection with the Lottery that is owned by the Department and
leased to the private manager shall be owned by the Department
in the name of the State and shall be considered to be public
property devoted to an essential public and governmental
function.
    (l) The Department may exercise any of its powers under
this Section or any other law as necessary or desirable for the
execution of the Department's powers under this Section.
    (m) Neither this Section nor any management agreement
entered into under this Section prohibits the General Assembly
from authorizing forms of gambling that are not in direct
competition with the Lottery.
    (n) The private manager shall be subject to a complete
investigation in the third, seventh, and tenth years of the
agreement (if the agreement is for a 10-year term) by the
Department in cooperation with the Auditor General to determine
whether the private manager has complied with this Section and
the management agreement. The private manager shall bear the
cost of an investigation or reinvestigation of the private
manager under this subsection.
    (o) The powers conferred by this Section are in addition
and supplemental to the powers conferred by any other law. If
any other law or rule is inconsistent with this Section, this
Section controls as to any management agreement entered into
under this Section. This Section and any rules adopted under
this Section contain full and complete authority for a
management agreement between the Department and a manager. No
law, procedure, proceeding, publication, notice, consent,
approval, order, or act by the Department or any other officer,
Department, agency, or instrumentality of the State or any
political subdivision is required for the Department to enter
into a management agreement under this Section. This Section
contains full and complete authority for the Department to
approve any subcontracts entered into by a private manager
under the terms of a management agreement.
    Notwithstanding any other State law to the contrary, the
Department shall distribute all proceeds of lottery tickets and
shares sold in the following priority and manner:
        (1) Provide the sums due to the private manager under
    the management agreement with the Department.
        (2) Provide the sums due to the private vendor for
    lottery tickets and shares sold on the Internet via the
    pilot program as compensation under its contract with the
    Department.
        (3) On the last day of each month or as soon thereafter
    as possible, the State Comptroller shall direct and the
    State Treasurer shall transfer from the Lottery Fund to the
    Common School Fund an amount that is equal to the proceeds
    transferred in the corresponding month of fiscal year 2009,
    as adjusted for inflation, to the Common School Fund.
        (4) On or before the last day of each fiscal year,
    deposit any remaining proceeds, subject to payments under
    items (1), (2), and (3) into the Capital Projects Fund each
    fiscal year.
 
    Section 905. The State Finance Act is amended by changing
Section 8.3 and by adding Sections 5.723, 5.724, and 6z-77 as
follows:
 
    (30 ILCS 105/5.723 new)
    Sec. 5.723. The Capital Projects Fund.
 
    (30 ILCS 105/5.724 new)
    Sec. 5.724. The Local Government Video Gaming Distributive
Fund.
 
    (30 ILCS 105/6z-77 new)
    Sec. 6z-77. The Capital Projects Fund. The Capital Projects
Fund is created as a special fund in the State Treasury. The
State Comptroller and State Treasurer shall transfer from the
Capital Projects Fund to the General Revenue Fund $61,294,550
on October 1, 2009, $122,589,100 on January 1, 2010, and
$61,294,550 on April 1, 2010. Beginning on July 1, 2010, and on
July 1 and January 1 of each year thereafter, the State
Comptroller and State Treasurer shall transfer the sum of
$122,589,100 from the Capital Projects Fund to the General
Revenue Fund. Subject to appropriation, the Capital Projects
Fund may be used only for capital projects and the payment of
debt service on bonds issued for capital projects. All interest
earned on moneys in the Fund shall be deposited into the Fund.
The Fund shall not be subject to administrative charges or
chargebacks, such as but not limited to those authorized under
Section 8h.
 
    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
    Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code, except the cost
    of administration of Articles I and II of Chapter 3 of that
    Code; and
        secondly -- for expenses of the Department of
    Transportation for construction, reconstruction,
    improvement, repair, maintenance, operation, and
    administration of highways in accordance with the
    provisions of laws relating thereto, or for any purpose
    related or incident to and connected therewith, including
    the separation of grades of those highways with railroads
    and with highways and including the payment of awards made
    by the Illinois Workers' Compensation Commission under the
    terms of the Workers' Compensation Act or Workers'
    Occupational Diseases Act for injury or death of an
    employee of the Division of Highways in the Department of
    Transportation; or for the acquisition of land and the
    erection of buildings for highway purposes, including the
    acquisition of highway right-of-way or for investigations
    to determine the reasonably anticipated future highway
    needs; or for making of surveys, plans, specifications and
    estimates for and in the construction and maintenance of
    flight strips and of highways necessary to provide access
    to military and naval reservations, to defense industries
    and defense-industry sites, and to the sources of raw
    materials and for replacing existing highways and highway
    connections shut off from general public use at military
    and naval reservations and defense-industry sites, or for
    the purchase of right-of-way, except that the State shall
    be reimbursed in full for any expense incurred in building
    the flight strips; or for the operating and maintaining of
    highway garages; or for patrolling and policing the public
    highways and conserving the peace; or for the operating
    expenses of the Department relating to the administration
    of public transportation programs; or for any of those
    purposes or any other purpose that may be provided by law.
    Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
    Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement;
        1. Department of Public Health;
        2. Department of Transportation, only with respect to
    subsidies for one-half fare Student Transportation and
    Reduced Fare for Elderly;
        3. Department of Central Management Services, except
    for expenditures incurred for group insurance premiums of
    appropriate personnel;
        4. Judicial Systems and Agencies.
    Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except for expenditures
    with respect to the Division of Operations;
        2. Department of Transportation, only with respect to
    Intercity Rail Subsidies and Rail Freight Services.
    Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except not more than 40%
    of the funds appropriated for the Division of Operations;
        2. State Officers.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road Fund
monies that are eligible for federal reimbursement. It shall
not be lawful to circumvent the above appropriation limitations
by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
    Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction of
permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code; and
        secondly -- no Road Fund monies derived from fees,
    excises, or license taxes relating to registration,
    operation and use of vehicles on public highways or to
    fuels used for the propulsion of those vehicles, shall be
    appropriated or expended other than for costs of
    administering the laws imposing those fees, excises, and
    license taxes, statutory refunds and adjustments allowed
    thereunder, administrative costs of the Department of
    Transportation, including, but not limited to, the
    operating expenses of the Department relating to the
    administration of public transportation programs, payment
    of debts and liabilities incurred in construction and
    reconstruction of public highways and bridges, acquisition
    of rights-of-way for and the cost of construction,
    reconstruction, maintenance, repair, and operation of
    public highways and bridges under the direction and
    supervision of the State, political subdivision, or
    municipality collecting those monies, and the costs for
    patrolling and policing the public highways (by State,
    political subdivision, or municipality collecting that
    money) for enforcement of traffic laws. The separation of
    grades of such highways with railroads and costs associated
    with protection of at-grade highway and railroad crossing
    shall also be permissible.
    Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as provided
in Section 8 of the Motor Fuel Tax Law.
    Except as provided in this paragraph, beginning with fiscal
year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of its total fiscal year 1990 Road
Fund appropriations for those purposes unless otherwise
provided in Section 5g of this Act. For fiscal years 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of $97,310,000. For fiscal year 2008
only, no Road Fund monies shall be appropriated to the
Department of State Police for the purposes of this Section in
excess of $106,100,000. For fiscal year 2009 only, no Road Fund
monies shall be appropriated to the Department of State Police
for the purposes of this Section in excess of $114,700,000.
Beginning in fiscal year 2010, no road fund moneys shall be
appropriated to the Department of State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
    In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of this
Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
    Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State for
the purposes of this Section in excess of the total fiscal year
1994 Road Fund appropriations to the Secretary of State for
those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
    Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
    Fiscal Year 2000$80,500,000;
    Fiscal Year 2001$80,500,000;
    Fiscal Year 2002$80,500,000;
    Fiscal Year 2003$130,500,000;
    Fiscal Year 2004$130,500,000;
    Fiscal Year 2005$130,500,000;
    Fiscal Year 2006 $130,500,000;
    Fiscal Year 2007 $130,500,000;
    Fiscal Year 2008$130,500,000;
    Fiscal Year 2009 $130,500,000. ;
    Fiscal Year 2010 and each year thereafter$30,500,000.
    Beginning in fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
    It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
    No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar as
appropriation of Road Fund monies is concerned.
    Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e of
this Act; nor to the General Revenue Fund, as authorized by
this amendatory Act of the 93rd General Assembly.
    The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
    The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by this amendatory Act of the 94th General Assembly
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
(Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707,
eff. 1-11-08; 95-744, eff. 7-18-08.)
 
    Section 910. The Use Tax Act is amended by changing
Sections 3-10 and 9 as follows:
 
    (35 ILCS 105/3-10)  (from Ch. 120, par. 439.3-10)
    Sec. 3-10. Rate of tax. Unless otherwise provided in this
Section, the tax imposed by this Act is at the rate of 6.25% of
either the selling price or the fair market value, if any, of
the tangible personal property. In all cases where property
functionally used or consumed is the same as the property that
was purchased at retail, then the tax is imposed on the selling
price of the property. In all cases where property functionally
used or consumed is a by-product or waste product that has been
refined, manufactured, or produced from property purchased at
retail, then the tax is imposed on the lower of the fair market
value, if any, of the specific property so used in this State
or on the selling price of the property purchased at retail.
For purposes of this Section "fair market value" means the
price at which property would change hands between a willing
buyer and a willing seller, neither being under any compulsion
to buy or sell and both having reasonable knowledge of the
relevant facts. The fair market value shall be established by
Illinois sales by the taxpayer of the same property as that
functionally used or consumed, or if there are no such sales by
the taxpayer, then comparable sales or purchases of property of
like kind and character in Illinois.
    Beginning on July 1, 2000 and through December 31, 2000,
with respect to motor fuel, as defined in Section 1.1 of the
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
the Use Tax Act, the tax is imposed at the rate of 1.25%.
    With respect to gasohol, the tax imposed by this Act
applies to (i) 70% of the proceeds of sales made on or after
January 1, 1990, and before July 1, 2003, (ii) 80% of the
proceeds of sales made on or after July 1, 2003 and on or
before December 31, 2013, and (iii) 100% of the proceeds of
sales made thereafter. If, at any time, however, the tax under
this Act on sales of gasohol is imposed at the rate of 1.25%,
then the tax imposed by this Act applies to 100% of the
proceeds of sales of gasohol made during that time.
    With respect to majority blended ethanol fuel, the tax
imposed by this Act does not apply to the proceeds of sales
made on or after July 1, 2003 and on or before December 31,
2013 but applies to 100% of the proceeds of sales made
thereafter.
    With respect to biodiesel blends with no less than 1% and
no more than 10% biodiesel, the tax imposed by this Act applies
to (i) 80% of the proceeds of sales made on or after July 1,
2003 and on or before December 31, 2013 and (ii) 100% of the
proceeds of sales made thereafter. If, at any time, however,
the tax under this Act on sales of biodiesel blends with no
less than 1% and no more than 10% biodiesel is imposed at the
rate of 1.25%, then the tax imposed by this Act applies to 100%
of the proceeds of sales of biodiesel blends with no less than
1% and no more than 10% biodiesel made during that time.
    With respect to 100% biodiesel and biodiesel blends with
more than 10% but no more than 99% biodiesel, the tax imposed
by this Act does not apply to the proceeds of sales made on or
after July 1, 2003 and on or before December 31, 2013 but
applies to 100% of the proceeds of sales made thereafter.
    With respect to food for human consumption that is to be
consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks, and food that has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances,
modifications to a motor vehicle for the purpose of rendering
it usable by a disabled person, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use, the tax is imposed at the rate of 1%. For the purposes of
this Section, until August 1, 2009: the term "soft drinks"
means any complete, finished, ready-to-use, non-alcoholic
drink, whether carbonated or not, including but not limited to
soda water, cola, fruit juice, vegetable juice, carbonated
water, and all other preparations commonly known as soft drinks
of whatever kind or description that are contained in any
closed or sealed bottle, can, carton, or container, regardless
of size; but "soft . "Soft drinks" does not include coffee, tea,
non-carbonated water, infant formula, milk or milk products as
defined in the Grade A Pasteurized Milk and Milk Products Act,
or drinks containing 50% or more natural fruit or vegetable
juice.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "soft drinks" mean non-alcoholic
beverages that contain natural or artificial sweeteners. "Soft
drinks" do not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes, or greater
than 50% of vegetable or fruit juice by volume.
    Notwithstanding any other provisions of this Act, "food for
human consumption that is to be consumed off the premises where
it is sold" includes all food sold through a vending machine,
except soft drinks, candy, and food products that are dispensed
hot from a vending machine, regardless of the location of the
vending machine.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "food for human consumption that is
to be consumed off the premises where it is sold" does not
include candy. For purposes of this Section, "candy" means a
preparation of sugar, honey, or other natural or artificial
sweeteners in combination with chocolate, fruits, nuts or other
ingredients or flavorings in the form of bars, drops, or
pieces. "Candy" does not include any preparation that contains
flour or requires refrigeration.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "nonprescription medicines and
drugs" does not include grooming and hygiene products. For
purposes of this Section, "grooming and hygiene products"
includes, but is not limited to, soaps and cleaning solutions,
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
lotions and screens, unless those products are available by
prescription only, regardless of whether the products meet the
definition of "over-the-counter-drugs". For the purposes of
this paragraph, "over-the-counter-drug" means a drug for human
use that contains a label that identifies the product as a drug
as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
label includes:
        (A) A "Drug Facts" panel; or
        (B) A statement of the "active ingredient(s)" with a
    list of those ingredients contained in the compound,
    substance or preparation.
    If the property that is purchased at retail from a retailer
is acquired outside Illinois and used outside Illinois before
being brought to Illinois for use here and is taxable under
this Act, the "selling price" on which the tax is computed
shall be reduced by an amount that represents a reasonable
allowance for depreciation for the period of prior out-of-state
use.
(Source: P.A. 93-17, eff. 6-11-03.)
 
    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request. In the
case of retailers who report and pay the tax on a transaction
by transaction basis, as provided in this Section, such
discount shall be taken with each such tax remittance instead
of when such retailer files his periodic return. A retailer
need not remit that part of any tax collected by him to the
extent that he is required to remit and does remit the tax
imposed by the Retailers' Occupation Tax Act, with respect to
the sale of the same property.
    Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
    Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall be
filed on forms prescribed by the Department and shall furnish
such information as the Department may reasonably require.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in the business of selling tangible
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month from sales of tangible
    personal property by him during such preceding calendar
    month, including receipts from charge and time sales, but
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department
    may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the Service
Use Tax Act was $10,000 or more during the preceding 4 complete
calendar quarters, he shall file a return with the Department
each month by the 20th day of the month next following the
month during which such tax liability is incurred and shall
make payments to the Department on or before the 7th, 15th,
22nd and last day of the month during which such liability is
incurred. On and after October 1, 2000, if the taxpayer's
average monthly tax liability to the Department under this Act,
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act, and the Service Use Tax Act was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985, and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987, and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department shall continue until such taxpayer's average
monthly liability to the Department during the preceding 4
complete calendar quarters (excluding the month of highest
liability and the month of lowest liability) is less than
$9,000, or until such taxpayer's average monthly liability to
the Department as computed for each calendar quarter of the 4
preceding complete calendar quarter period is less than
$10,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $10,000 threshold stated above, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. On and after October 1, 2000, once
applicable, the requirement of the making of quarter monthly
payments to the Department shall continue until such taxpayer's
average monthly liability to the Department during the
preceding 4 complete calendar quarters (excluding the month of
highest liability and the month of lowest liability) is less
than $19,000 or until such taxpayer's average monthly liability
to the Department as computed for each calendar quarter of the
4 preceding complete calendar quarter period is less than
$20,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $20,000 threshold stated above, then such
taxpayer may petition the Department for a change in such
taxpayer's reporting status. The Department shall change such
taxpayer's reporting status unless it finds that such change is
seasonal in nature and not likely to be long term. If any such
quarter monthly payment is not paid at the time or in the
amount required by this Section, then the taxpayer shall be
liable for penalties and interest on the difference between the
minimum amount due and the amount of such quarter monthly
payment actually and timely paid, except insofar as the
taxpayer has previously made payments for that month to the
Department in excess of the minimum payments previously due as
provided in this Section. The Department shall make reasonable
rules and regulations to govern the quarter monthly payment
amount and quarter monthly payment dates for taxpayers who file
on other than a calendar monthly basis.
    If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit memorandum
no later than 30 days after the date of payment, which
memorandum may be submitted by the taxpayer to the Department
in payment of tax liability subsequently to be remitted by the
taxpayer to the Department or be assigned by the taxpayer to a
similar taxpayer under this Act, the Retailers' Occupation Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department, except that if such excess
payment is shown on an original monthly return and is made
after December 31, 1986, no credit memorandum shall be issued,
unless requested by the taxpayer. If no such request is made,
the taxpayer may credit such excess payment against tax
liability subsequently to be remitted by the taxpayer to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act or the Service Use Tax Act, in
accordance with reasonable rules and regulations prescribed by
the Department. If the Department subsequently determines that
all or any part of the credit taken was not actually due to the
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
be reduced by 2.1% or 1.75% of the difference between the
credit taken and that actually due, and the taxpayer shall be
liable for penalties and interest on such difference.
    If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of such
year; with the return for July, August and September of a given
year being due by October 20 of such year, and with the return
for October, November and December of a given year being due by
January 20 of the following year.
    If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
    In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every retailer selling this kind of
tangible personal property shall file, with the Department,
upon a form to be prescribed and supplied by the Department, a
separate return for each such item of tangible personal
property which the retailer sells, except that if, in the same
transaction, (i) a retailer of aircraft, watercraft, motor
vehicles or trailers transfers more than one aircraft,
watercraft, motor vehicle or trailer to another aircraft,
watercraft, motor vehicle or trailer retailer for the purpose
of resale or (ii) a retailer of aircraft, watercraft, motor
vehicles, or trailers transfers more than one aircraft,
watercraft, motor vehicle, or trailer to a purchaser for use as
a qualifying rolling stock as provided in Section 3-55 of this
Act, then that seller may report the transfer of all the
aircraft, watercraft, motor vehicles or trailers involved in
that transaction to the Department on the same uniform
invoice-transaction reporting return form. For purposes of
this Section, "watercraft" means a Class 2, Class 3, or Class 4
watercraft as defined in Section 3-2 of the Boat Registration
and Safety Act, a personal watercraft, or any boat equipped
with an inboard motor.
    The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of the Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 2 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of the Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
    The transaction reporting return in the case of watercraft
and aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later
than 20 days after the date of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the tax
that is imposed by this Act may be transmitted to the
Department by way of the State agency with which, or State
officer with whom, the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
    With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax receipt
(or a certificate of exemption if the Department is satisfied
that the particular sale is tax exempt) which such purchaser
may submit to the agency with which, or State officer with
whom, he must title or register the tangible personal property
that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois
certificate or other evidence of title or registration to such
tangible personal property.
    No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer, and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
    Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof to
the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the retailer may deduct the amount of the tax so
refunded by him to the purchaser from any other use tax which
such retailer may be required to pay or remit to the
Department, as shown by such return, if the amount of the tax
to be deducted was previously remitted to the Department by
such retailer. If the retailer has not previously remitted the
amount of such tax to the Department, he is entitled to no
deduction under this Act upon refunding such tax to the
purchaser.
    Any retailer filing a return under this Section shall also
include (for the purpose of paying tax thereon) the total tax
covered by such return upon the selling price of tangible
personal property purchased by him at retail from a retailer,
but as to which the tax imposed by this Act was not collected
from the retailer filing such return, and such retailer shall
remit the amount of such tax to the Department when filing such
return.
    If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable retailers, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
    Where the retailer has more than one business registered
with the Department under separate registration under this Act,
such retailer may not file each return that is due as a single
return covering all such registered businesses, but shall file
separate returns for each such registered business.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax on
sales of food for human consumption which is to be consumed off
the premises where it is sold (other than alcoholic beverages,
soft drinks and food which has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal property
which is purchased outside Illinois at retail from a retailer
and which is titled or registered by an agency of this State's
government.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury, 20% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property, other than tangible
personal property which is purchased outside Illinois at retail
from a retailer and which is titled or registered by an agency
of this State's government.
    Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property which is
purchased outside Illinois at retail from a retailer and which
is titled or registered by an agency of this State's
government.
    Beginning September 1, 2009, each month the Department
shall pay into the Capital Projects Fund an amount that is
equal to an amount estimated by the Department to represent 80%
of the net revenue realized for the preceding month from the
sale of candy, grooming and hygiene products, and soft drinks
that had been taxed at a rate of 1% prior to August 1, 2009 but
that is now taxed at 6.25%.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023 and275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2042.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993, the Department shall each
month pay into the Illinois Tax Increment Fund 0.27% of 80% of
the net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
    For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
(Source: P.A. 94-793, eff. 5-19-06; 94-1074, eff. 12-26-06.)
 
    Section 915. The Service Use Tax Act is amended by changing
Sections 3-10 and 9 as follows:
 
    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
    Sec. 3-10. Rate of tax. Unless otherwise provided in this
Section, the tax imposed by this Act is at the rate of 6.25% of
the selling price of tangible personal property transferred as
an incident to the sale of service, but, for the purpose of
computing this tax, in no event shall the selling price be less
than the cost price of the property to the serviceman.
    Beginning on July 1, 2000 and through December 31, 2000,
with respect to motor fuel, as defined in Section 1.1 of the
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
the Use Tax Act, the tax is imposed at the rate of 1.25%.
    With respect to gasohol, as defined in the Use Tax Act, the
tax imposed by this Act applies to (i) 70% of the selling price
of property transferred as an incident to the sale of service
on or after January 1, 1990, and before July 1, 2003, (ii) 80%
of the selling price of property transferred as an incident to
the sale of service on or after July 1, 2003 and on or before
December 31, 2013, and (iii) 100% of the selling price
thereafter. If, at any time, however, the tax under this Act on
sales of gasohol, as defined in the Use Tax Act, is imposed at
the rate of 1.25%, then the tax imposed by this Act applies to
100% of the proceeds of sales of gasohol made during that time.
    With respect to majority blended ethanol fuel, as defined
in the Use Tax Act, the tax imposed by this Act does not apply
to the selling price of property transferred as an incident to
the sale of service on or after July 1, 2003 and on or before
December 31, 2013 but applies to 100% of the selling price
thereafter.
    With respect to biodiesel blends, as defined in the Use Tax
Act, with no less than 1% and no more than 10% biodiesel, the
tax imposed by this Act applies to (i) 80% of the selling price
of property transferred as an incident to the sale of service
on or after July 1, 2003 and on or before December 31, 2013 and
(ii) 100% of the proceeds of the selling price thereafter. If,
at any time, however, the tax under this Act on sales of
biodiesel blends, as defined in the Use Tax Act, with no less
than 1% and no more than 10% biodiesel is imposed at the rate
of 1.25%, then the tax imposed by this Act applies to 100% of
the proceeds of sales of biodiesel blends with no less than 1%
and no more than 10% biodiesel made during that time.
    With respect to 100% biodiesel, as defined in the Use Tax
Act, and biodiesel blends, as defined in the Use Tax Act, with
more than 10% but no more than 99% biodiesel, the tax imposed
by this Act does not apply to the proceeds of the selling price
of property transferred as an incident to the sale of service
on or after July 1, 2003 and on or before December 31, 2013 but
applies to 100% of the selling price thereafter.
    At the election of any registered serviceman made for each
fiscal year, sales of service in which the aggregate annual
cost price of tangible personal property transferred as an
incident to the sales of service is less than 35%, or 75% in
the case of servicemen transferring prescription drugs or
servicemen engaged in graphic arts production, of the aggregate
annual total gross receipts from all sales of service, the tax
imposed by this Act shall be based on the serviceman's cost
price of the tangible personal property transferred as an
incident to the sale of those services.
    The tax shall be imposed at the rate of 1% on food prepared
for immediate consumption and transferred incident to a sale of
service subject to this Act or the Service Occupation Tax Act
by an entity licensed under the Hospital Licensing Act, the
Nursing Home Care Act, or the Child Care Act of 1969. The tax
shall also be imposed at the rate of 1% on food for human
consumption that is to be consumed off the premises where it is
sold (other than alcoholic beverages, soft drinks, and food
that has been prepared for immediate consumption and is not
otherwise included in this paragraph) and prescription and
nonprescription medicines, drugs, medical appliances,
modifications to a motor vehicle for the purpose of rendering
it usable by a disabled person, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use. For the purposes of this Section, until August 1, 2009:
the term "soft drinks" means any complete, finished,
ready-to-use, non-alcoholic drink, whether carbonated or not,
including but not limited to soda water, cola, fruit juice,
vegetable juice, carbonated water, and all other preparations
commonly known as soft drinks of whatever kind or description
that are contained in any closed or sealed bottle, can, carton,
or container, regardless of size; but "soft . "Soft drinks"
does not include coffee, tea, non-carbonated water, infant
formula, milk or milk products as defined in the Grade A
Pasteurized Milk and Milk Products Act, or drinks containing
50% or more natural fruit or vegetable juice.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "soft drinks" mean non-alcoholic
beverages that contain natural or artificial sweeteners. "Soft
drinks" do not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes, or greater
than 50% of vegetable or fruit juice by volume.
    Notwithstanding any other provisions of this Act, "food for
human consumption that is to be consumed off the premises where
it is sold" includes all food sold through a vending machine,
except soft drinks, candy, and food products that are dispensed
hot from a vending machine, regardless of the location of the
vending machine.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "food for human consumption that is
to be consumed off the premises where it is sold" does not
include candy. For purposes of this Section, "candy" means a
preparation of sugar, honey, or other natural or artificial
sweeteners in combination with chocolate, fruits, nuts or other
ingredients or flavorings in the form of bars, drops, or
pieces. "Candy" does not include any preparation that contains
flour or requires refrigeration.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "nonprescription medicines and
drugs" does not include grooming and hygiene products. For
purposes of this Section, "grooming and hygiene products"
includes, but is not limited to, soaps and cleaning solutions,
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
lotions and screens, unless those products are available by
prescription only, regardless of whether the products meet the
definition of "over-the-counter-drugs". For the purposes of
this paragraph, "over-the-counter-drug" means a drug for human
use that contains a label that identifies the product as a drug
as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
label includes:
        (A) A "Drug Facts" panel; or
        (B) A statement of the "active ingredient(s)" with a
    list of those ingredients contained in the compound,
    substance or preparation.
    If the property that is acquired from a serviceman is
acquired outside Illinois and used outside Illinois before
being brought to Illinois for use here and is taxable under
this Act, the "selling price" on which the tax is computed
shall be reduced by an amount that represents a reasonable
allowance for depreciation for the period of prior out-of-state
use.
(Source: P.A. 93-17, eff. 6-11-03.)
 
    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
    Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax, keeping
records, preparing and filing returns, remitting the tax and
supplying data to the Department on request. A serviceman need
not remit that part of any tax collected by him to the extent
that he is required to pay and does pay the tax imposed by the
Service Occupation Tax Act with respect to his sale of service
involving the incidental transfer by him of the same property.
    Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable Rules and Regulations to be
promulgated by the Department. Such return shall be filed on a
form prescribed by the Department and shall contain such
information as the Department may reasonably require.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month, including receipts
    from charge and time sales, but less all deductions allowed
    by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department
    may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
    If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
    Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds the
selling price thereof to the purchaser, such serviceman shall
also refund, to the purchaser, the tax so collected from the
purchaser. When filing his return for the period in which he
refunds such tax to the purchaser, the serviceman may deduct
the amount of the tax so refunded by him to the purchaser from
any other Service Use Tax, Service Occupation Tax, retailers'
occupation tax or use tax which such serviceman may be required
to pay or remit to the Department, as shown by such return,
provided that the amount of the tax to be deducted shall
previously have been remitted to the Department by such
serviceman. If the serviceman shall not previously have
remitted the amount of such tax to the Department, he shall be
entitled to no deduction hereunder upon refunding such tax to
the purchaser.
    Any serviceman filing a return hereunder shall also include
the total tax upon the selling price of tangible personal
property purchased for use by him as an incident to a sale of
service, and such serviceman shall remit the amount of such tax
to the Department when filing such return.
    If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Service Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
    Where the serviceman has more than one business registered
with the Department under separate registration hereunder,
such serviceman shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Tax Reform Fund, a special fund in
the State Treasury, the net revenue realized for the preceding
month from the 1% tax on sales of food for human consumption
which is to be consumed off the premises where it is sold
(other than alcoholic beverages, soft drinks and food which has
been prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by
diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government.
    Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
    Beginning September 1, 2009, each month the Department
shall pay into the Capital Projects Fund an amount that is
equal to an amount estimated by the Department to represent 80%
of the net revenue realized for the preceding month from the
sale of candy, grooming and hygiene products, and soft drinks
that had been taxed at a rate of 1% prior to August 1, 2009 but
that is now taxed at 6.25%.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023 and275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2042.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993, the Department shall each
month pay into the Illinois Tax Increment Fund 0.27% of 80% of
the net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    All remaining moneys received by the Department pursuant to
this Act shall be paid into the General Revenue Fund of the
State Treasury.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 94-793, eff. 5-19-06; 94-1074, eff. 12-26-06.)
 
    Section 920. The Service Occupation Tax Act is amended by
changing Sections 3-10 and 9 as follows:
 
    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
    Sec. 3-10. Rate of tax. Unless otherwise provided in this
Section, the tax imposed by this Act is at the rate of 6.25% of
the "selling price", as defined in Section 2 of the Service Use
Tax Act, of the tangible personal property. For the purpose of
computing this tax, in no event shall the "selling price" be
less than the cost price to the serviceman of the tangible
personal property transferred. The selling price of each item
of tangible personal property transferred as an incident of a
sale of service may be shown as a distinct and separate item on
the serviceman's billing to the service customer. If the
selling price is not so shown, the selling price of the
tangible personal property is deemed to be 50% of the
serviceman's entire billing to the service customer. When,
however, a serviceman contracts to design, develop, and produce
special order machinery or equipment, the tax imposed by this
Act shall be based on the serviceman's cost price of the
tangible personal property transferred incident to the
completion of the contract.
    Beginning on July 1, 2000 and through December 31, 2000,
with respect to motor fuel, as defined in Section 1.1 of the
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
the Use Tax Act, the tax is imposed at the rate of 1.25%.
    With respect to gasohol, as defined in the Use Tax Act, the
tax imposed by this Act shall apply to (i) 70% of the cost
price of property transferred as an incident to the sale of
service on or after January 1, 1990, and before July 1, 2003,
(ii) 80% of the selling price of property transferred as an
incident to the sale of service on or after July 1, 2003 and on
or before December 31, 2013, and (iii) 100% of the cost price
thereafter. If, at any time, however, the tax under this Act on
sales of gasohol, as defined in the Use Tax Act, is imposed at
the rate of 1.25%, then the tax imposed by this Act applies to
100% of the proceeds of sales of gasohol made during that time.
    With respect to majority blended ethanol fuel, as defined
in the Use Tax Act, the tax imposed by this Act does not apply
to the selling price of property transferred as an incident to
the sale of service on or after July 1, 2003 and on or before
December 31, 2013 but applies to 100% of the selling price
thereafter.
    With respect to biodiesel blends, as defined in the Use Tax
Act, with no less than 1% and no more than 10% biodiesel, the
tax imposed by this Act applies to (i) 80% of the selling price
of property transferred as an incident to the sale of service
on or after July 1, 2003 and on or before December 31, 2013 and
(ii) 100% of the proceeds of the selling price thereafter. If,
at any time, however, the tax under this Act on sales of
biodiesel blends, as defined in the Use Tax Act, with no less
than 1% and no more than 10% biodiesel is imposed at the rate
of 1.25%, then the tax imposed by this Act applies to 100% of
the proceeds of sales of biodiesel blends with no less than 1%
and no more than 10% biodiesel made during that time.
    With respect to 100% biodiesel, as defined in the Use Tax
Act, and biodiesel blends, as defined in the Use Tax Act, with
more than 10% but no more than 99% biodiesel material, the tax
imposed by this Act does not apply to the proceeds of the
selling price of property transferred as an incident to the
sale of service on or after July 1, 2003 and on or before
December 31, 2013 but applies to 100% of the selling price
thereafter.
    At the election of any registered serviceman made for each
fiscal year, sales of service in which the aggregate annual
cost price of tangible personal property transferred as an
incident to the sales of service is less than 35%, or 75% in
the case of servicemen transferring prescription drugs or
servicemen engaged in graphic arts production, of the aggregate
annual total gross receipts from all sales of service, the tax
imposed by this Act shall be based on the serviceman's cost
price of the tangible personal property transferred incident to
the sale of those services.
    The tax shall be imposed at the rate of 1% on food prepared
for immediate consumption and transferred incident to a sale of
service subject to this Act or the Service Occupation Tax Act
by an entity licensed under the Hospital Licensing Act, the
Nursing Home Care Act, or the Child Care Act of 1969. The tax
shall also be imposed at the rate of 1% on food for human
consumption that is to be consumed off the premises where it is
sold (other than alcoholic beverages, soft drinks, and food
that has been prepared for immediate consumption and is not
otherwise included in this paragraph) and prescription and
nonprescription medicines, drugs, medical appliances,
modifications to a motor vehicle for the purpose of rendering
it usable by a disabled person, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use. For the purposes of this Section, until August 1, 2009:
the term "soft drinks" means any complete, finished,
ready-to-use, non-alcoholic drink, whether carbonated or not,
including but not limited to soda water, cola, fruit juice,
vegetable juice, carbonated water, and all other preparations
commonly known as soft drinks of whatever kind or description
that are contained in any closed or sealed can, carton, or
container, regardless of size; but "soft . "Soft drinks" does
not include coffee, tea, non-carbonated water, infant formula,
milk or milk products as defined in the Grade A Pasteurized
Milk and Milk Products Act, or drinks containing 50% or more
natural fruit or vegetable juice.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "soft drinks" mean non-alcoholic
beverages that contain natural or artificial sweeteners. "Soft
drinks" do not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes, or greater
than 50% of vegetable or fruit juice by volume.
    Notwithstanding any other provisions of this Act, "food for
human consumption that is to be consumed off the premises where
it is sold" includes all food sold through a vending machine,
except soft drinks, candy, and food products that are dispensed
hot from a vending machine, regardless of the location of the
vending machine.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "food for human consumption that is
to be consumed off the premises where it is sold" does not
include candy. For purposes of this Section, "candy" means a
preparation of sugar, honey, or other natural or artificial
sweeteners in combination with chocolate, fruits, nuts or other
ingredients or flavorings in the form of bars, drops, or
pieces. "Candy" does not include any preparation that contains
flour or requires refrigeration.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "nonprescription medicines and
drugs" does not include grooming and hygiene products. For
purposes of this Section, "grooming and hygiene products"
includes, but is not limited to, soaps and cleaning solutions,
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
lotions and screens, unless those products are available by
prescription only, regardless of whether the products meet the
definition of "over-the-counter-drugs". For the purposes of
this paragraph, "over-the-counter-drug" means a drug for human
use that contains a label that identifies the product as a drug
as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
label includes:
        (A) A "Drug Facts" panel; or
        (B) A statement of the "active ingredient(s)" with a
    list of those ingredients contained in the compound,
    substance or preparation.
(Source: P.A. 93-17, eff. 6-11-03.)
 
    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
    Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request.
    Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for
each tax return period, only the tax applicable to the part of
the selling price actually received during such tax return
period.
    Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable rules and regulations to be
promulgated by the Department of Revenue. Such return shall be
filed on a form prescribed by the Department and shall contain
such information as the Department may reasonably require.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month, including receipts
    from charge and time sales, but less all deductions allowed
    by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department
    may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Prior to October 1, 2003, and on and after September 1,
2004 a serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted prior
to October 1, 2003 or on or after September 1, 2004 by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1, 2004.
No Manufacturer's Purchase Credit may be used after September
30, 2003 through August 31, 2004 to satisfy any tax liability
imposed under this Act, including any audit liability.
    If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year; with
the return for July, August and September of a given year being
due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
    If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 20 of the following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the serviceman may deduct the amount of the tax so
refunded by him to the purchaser from any other Service
Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
Use Tax which such serviceman may be required to pay or remit
to the Department, as shown by such return, provided that the
amount of the tax to be deducted shall previously have been
remitted to the Department by such serviceman. If the
serviceman shall not previously have remitted the amount of
such tax to the Department, he shall be entitled to no
deduction hereunder upon refunding such tax to the purchaser.
    If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, the Use Tax Act or the Service Use Tax Act, to furnish all
the return information required by all said Acts on the one
form.
    Where the serviceman has more than one business registered
with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each registered
business.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund the revenue realized for
the preceding month from the 1% tax on sales of food for human
consumption which is to be consumed off the premises where it
is sold (other than alcoholic beverages, soft drinks and food
which has been prepared for immediate consumption) and
prescription and nonprescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and
needles used by diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25% general
rate.
    Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate on
transfers of tangible personal property.
    Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
    Beginning September 1, 2009, each month the Department
shall pay into the Capital Projects Fund an amount that is
equal to an amount estimated by the Department to represent 80%
of the net revenue realized for the preceding month from the
sale of candy, grooming and hygiene products, and soft drinks
that had been taxed at a rate of 1% prior to August 1, 2009 but
that is now taxed at 6.25%.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Account in the
Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023 and275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2042.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993, the Department shall each
month pay into the Illinois Tax Increment Fund 0.27% of 80% of
the net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    Remaining moneys received by the Department pursuant to
this Act shall be paid into the General Revenue Fund of the
State Treasury.
    The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to the
Department shall also disclose the cost of goods sold by the
taxpayer during the year covered by such return, opening and
closing inventories of such goods for such year, cost of goods
used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the
taxpayer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
    If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable
    for a penalty equal to 1/6 of 1% of the tax due from such
    taxpayer under this Act during the period to be covered by
    the annual return for each month or fraction of a month
    until such return is filed as required, the penalty to be
    assessed and collected in the same manner as any other
    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall
    be liable for a penalty as described in Section 3-4 of the
    Uniform Penalty and Interest Act.
    The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
    The foregoing portion of this Section concerning the filing
of an annual information return shall not apply to a serviceman
who is not required to file an income tax return with the
United States Government.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
    For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 93-24, eff. 6-20-03; 93-840, eff. 7-30-04;
94-1074, eff. 12-26-06.)
 
    Section 925. The Retailers' Occupation Tax Act is amended
by changing Sections 2-10 and 3 as follows:
 
    (35 ILCS 120/2-10)  (from Ch. 120, par. 441-10)
    Sec. 2-10. Rate of tax. Unless otherwise provided in this
Section, the tax imposed by this Act is at the rate of 6.25% of
gross receipts from sales of tangible personal property made in
the course of business.
    Beginning on July 1, 2000 and through December 31, 2000,
with respect to motor fuel, as defined in Section 1.1 of the
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
the Use Tax Act, the tax is imposed at the rate of 1.25%.
    Within 14 days after the effective date of this amendatory
Act of the 91st General Assembly, each retailer of motor fuel
and gasohol shall cause the following notice to be posted in a
prominently visible place on each retail dispensing device that
is used to dispense motor fuel or gasohol in the State of
Illinois: "As of July 1, 2000, the State of Illinois has
eliminated the State's share of sales tax on motor fuel and
gasohol through December 31, 2000. The price on this pump
should reflect the elimination of the tax." The notice shall be
printed in bold print on a sign that is no smaller than 4
inches by 8 inches. The sign shall be clearly visible to
customers. Any retailer who fails to post or maintain a
required sign through December 31, 2000 is guilty of a petty
offense for which the fine shall be $500 per day per each
retail premises where a violation occurs.
    With respect to gasohol, as defined in the Use Tax Act, the
tax imposed by this Act applies to (i) 70% of the proceeds of
sales made on or after January 1, 1990, and before July 1,
2003, (ii) 80% of the proceeds of sales made on or after July
1, 2003 and on or before December 31, 2013, and (iii) 100% of
the proceeds of sales made thereafter. If, at any time,
however, the tax under this Act on sales of gasohol, as defined
in the Use Tax Act, is imposed at the rate of 1.25%, then the
tax imposed by this Act applies to 100% of the proceeds of
sales of gasohol made during that time.
    With respect to majority blended ethanol fuel, as defined
in the Use Tax Act, the tax imposed by this Act does not apply
to the proceeds of sales made on or after July 1, 2003 and on or
before December 31, 2013 but applies to 100% of the proceeds of
sales made thereafter.
    With respect to biodiesel blends, as defined in the Use Tax
Act, with no less than 1% and no more than 10% biodiesel, the
tax imposed by this Act applies to (i) 80% of the proceeds of
sales made on or after July 1, 2003 and on or before December
31, 2013 and (ii) 100% of the proceeds of sales made
thereafter. If, at any time, however, the tax under this Act on
sales of biodiesel blends, as defined in the Use Tax Act, with
no less than 1% and no more than 10% biodiesel is imposed at
the rate of 1.25%, then the tax imposed by this Act applies to
100% of the proceeds of sales of biodiesel blends with no less
than 1% and no more than 10% biodiesel made during that time.
    With respect to 100% biodiesel, as defined in the Use Tax
Act, and biodiesel blends, as defined in the Use Tax Act, with
more than 10% but no more than 99% biodiesel, the tax imposed
by this Act does not apply to the proceeds of sales made on or
after July 1, 2003 and on or before December 31, 2013 but
applies to 100% of the proceeds of sales made thereafter.
    With respect to food for human consumption that is to be
consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks, and food that has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances,
modifications to a motor vehicle for the purpose of rendering
it usable by a disabled person, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use, the tax is imposed at the rate of 1%. For the purposes of
this Section, until August 1, 2009: the term "soft drinks"
means any complete, finished, ready-to-use, non-alcoholic
drink, whether carbonated or not, including but not limited to
soda water, cola, fruit juice, vegetable juice, carbonated
water, and all other preparations commonly known as soft drinks
of whatever kind or description that are contained in any
closed or sealed bottle, can, carton, or container, regardless
of size; but "soft . "Soft drinks" does not include coffee,
tea, non-carbonated water, infant formula, milk or milk
products as defined in the Grade A Pasteurized Milk and Milk
Products Act, or drinks containing 50% or more natural fruit or
vegetable juice.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "soft drinks" mean non-alcoholic
beverages that contain natural or artificial sweeteners. "Soft
drinks" do not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes, or greater
than 50% of vegetable or fruit juice by volume.
    Notwithstanding any other provisions of this Act, "food for
human consumption that is to be consumed off the premises where
it is sold" includes all food sold through a vending machine,
except soft drinks, candy, and food products that are dispensed
hot from a vending machine, regardless of the location of the
vending machine.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "food for human consumption that is
to be consumed off the premises where it is sold" does not
include candy. For purposes of this Section, "candy" means a
preparation of sugar, honey, or other natural or artificial
sweeteners in combination with chocolate, fruits, nuts or other
ingredients or flavorings in the form of bars, drops, or
pieces. "Candy" does not include any preparation that contains
flour or requires refrigeration.
    Notwithstanding any other provisions of this Act,
beginning August 1, 2009, "nonprescription medicines and
drugs" does not include grooming and hygiene products. For
purposes of this Section, "grooming and hygiene products"
includes, but is not limited to, soaps and cleaning solutions,
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
lotions and screens, unless those products are available by
prescription only, regardless of whether the products meet the
definition of "over-the-counter-drugs". For the purposes of
this paragraph, "over-the-counter-drug" means a drug for human
use that contains a label that identifies the product as a drug
as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
label includes:
        (A) A "Drug Facts" panel; or
        (B) A statement of the "active ingredient(s)" with a
    list of those ingredients contained in the compound,
    substance or preparation.
(Source: P.A. 93-17, eff. 6-11-03.)
 
    (35 ILCS 120/3)  (from Ch. 120, par. 442)
    Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person engaged
in the business of selling tangible personal property at retail
in this State during the preceding calendar month shall file a
return with the Department, stating:
        1. The name of the seller;
        2. His residence address and the address of his
    principal place of business and the address of the
    principal place of business (if that is a different
    address) from which he engages in the business of selling
    tangible personal property at retail in this State;
        3. Total amount of receipts received by him during the
    preceding calendar month or quarter, as the case may be,
    from sales of tangible personal property, and from services
    furnished, by him during such preceding calendar month or
    quarter;
        4. Total amount received by him during the preceding
    calendar month or quarter on charge and time sales of
    tangible personal property, and from services furnished,
    by him prior to the month or quarter for which the return
    is filed;
        5. Deductions allowed by law;
        6. Gross receipts which were received by him during the
    preceding calendar month or quarter and upon the basis of
    which the tax is imposed;
        7. The amount of credit provided in Section 2d of this
    Act;
        8. The amount of tax due;
        9. The signature of the taxpayer; and
        10. Such other reasonable information as the
    Department may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
    Prior to October 1, 2003, and on and after September 1,
2004 a retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer prior to October 1, 2003
and on and after September 1, 2004 as provided in Section 3-85
of the Use Tax Act, may be used by that retailer to satisfy
Retailers' Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject
to tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's
Purchaser Credit reported on annual returns due on or after
January 1, 2005 will be disallowed for periods prior to
September 1, 2004. No Manufacturer's Purchase Credit may be
used after September 30, 2003 through August 31, 2004 to
satisfy any tax liability imposed under this Act, including any
audit liability.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in the business of selling tangible
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month from sales of tangible
    personal property by him during such preceding calendar
    month, including receipts from charge and time sales, but
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due; and
        6. Such other reasonable information as the Department
    may require.
    Beginning on October 1, 2003, any person who is not a
licensed distributor, importing distributor, or manufacturer,
as defined in the Liquor Control Act of 1934, but is engaged in
the business of selling, at retail, alcoholic liquor shall file
a statement with the Department of Revenue, in a format and at
a time prescribed by the Department, showing the total amount
paid for alcoholic liquor purchased during the preceding month
and such other information as is reasonably required by the
Department. The Department may adopt rules to require that this
statement be filed in an electronic or telephonic format. Such
rules may provide for exceptions from the filing requirements
of this paragraph. For the purposes of this paragraph, the term
"alcoholic liquor" shall have the meaning prescribed in the
Liquor Control Act of 1934.
    Beginning on October 1, 2003, every distributor, importing
distributor, and manufacturer of alcoholic liquor as defined in
the Liquor Control Act of 1934, shall file a statement with the
Department of Revenue, no later than the 10th day of the month
for the preceding month during which transactions occurred, by
electronic means, showing the total amount of gross receipts
from the sale of alcoholic liquor sold or distributed during
the preceding month to purchasers; identifying the purchaser to
whom it was sold or distributed; the purchaser's tax
registration number; and such other information reasonably
required by the Department. A distributor, importing
distributor, or manufacturer of alcoholic liquor must
personally deliver, mail, or provide by electronic means to
each retailer listed on the monthly statement a report
containing a cumulative total of that distributor's, importing
distributor's, or manufacturer's total sales of alcoholic
liquor to that retailer no later than the 10th day of the month
for the preceding month during which the transaction occurred.
The distributor, importing distributor, or manufacturer shall
notify the retailer as to the method by which the distributor,
importing distributor, or manufacturer will provide the sales
information. If the retailer is unable to receive the sales
information by electronic means, the distributor, importing
distributor, or manufacturer shall furnish the sales
information by personal delivery or by mail. For purposes of
this paragraph, the term "electronic means" includes, but is
not limited to, the use of a secure Internet website, e-mail,
or facsimile.
    If a total amount of less than $1 is payable, refundable or
creditable, such amount shall be disregarded if it is less than
50 cents and shall be increased to $1 if it is 50 cents or more.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" shall be the sum of
the taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    Any amount which is required to be shown or reported on any
return or other document under this Act shall, if such amount
is not a whole-dollar amount, be increased to the nearest
whole-dollar amount in any case where the fractional part of a
dollar is 50 cents or more, and decreased to the nearest
whole-dollar amount where the fractional part of a dollar is
less than 50 cents.
    If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
    If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
    Where the same person has more than one business registered
with the Department under separate registrations under this
Act, such person may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
    In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every retailer selling this kind of
tangible personal property shall file, with the Department,
upon a form to be prescribed and supplied by the Department, a
separate return for each such item of tangible personal
property which the retailer sells, except that if, in the same
transaction, (i) a retailer of aircraft, watercraft, motor
vehicles or trailers transfers more than one aircraft,
watercraft, motor vehicle or trailer to another aircraft,
watercraft, motor vehicle retailer or trailer retailer for the
purpose of resale or (ii) a retailer of aircraft, watercraft,
motor vehicles, or trailers transfers more than one aircraft,
watercraft, motor vehicle, or trailer to a purchaser for use as
a qualifying rolling stock as provided in Section 2-5 of this
Act, then that seller may report the transfer of all aircraft,
watercraft, motor vehicles or trailers involved in that
transaction to the Department on the same uniform
invoice-transaction reporting return form. For purposes of
this Section, "watercraft" means a Class 2, Class 3, or Class 4
watercraft as defined in Section 3-2 of the Boat Registration
and Safety Act, a personal watercraft, or any boat equipped
with an inboard motor.
    Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such
transaction reporting returns and who is not otherwise required
to file monthly or quarterly returns, need not file monthly or
quarterly returns. However, those retailers shall be required
to file returns on an annual basis.
    The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of The Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 1 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of The Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
    The transaction reporting return in the case of watercraft
or aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later
than 20 days after the day of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the
Illinois use tax may be transmitted to the Department by way of
the State agency with which, or State officer with whom the
tangible personal property must be titled or registered (if
titling or registration is required) if the Department and such
agency or State officer determine that this procedure will
expedite the processing of applications for title or
registration.
    With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State officer
with whom, he must title or register the tangible personal
property that is involved (if titling or registration is
required) in support of such purchaser's application for an
Illinois certificate or other evidence of title or registration
to such tangible personal property.
    No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
the tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
    Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal property
returned to the seller, shall be allowed as a deduction under
subdivision 5 of his monthly or quarterly return, as the case
may be, in case the seller had theretofore included the
receipts from the sale of such tangible personal property in a
return filed by him and had paid the tax imposed by this Act
with respect to such receipts.
    Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
    Where the seller is a limited liability company, the return
filed on behalf of the limited liability company shall be
signed by a manager, member, or properly accredited agent of
the limited liability company.
    Except as provided in this Section, the retailer filing the
return under this Section shall, at the time of filing such
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made pursuant
to Section 2d of this Act shall be included in the amount on
which such 2.1% or 1.75% discount is computed. In the case of
retailers who report and pay the tax on a transaction by
transaction basis, as provided in this Section, such discount
shall be taken with each such tax remittance instead of when
such retailer files his periodic return.
    Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was $10,000
or more during the preceding 4 complete calendar quarters, he
shall file a return with the Department each month by the 20th
day of the month next following the month during which such tax
liability is incurred and shall make payments to the Department
on or before the 7th, 15th, 22nd and last day of the month
during which such liability is incurred. On and after October
1, 2000, if the taxpayer's average monthly tax liability to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Service Use Tax Act, excluding any
liability for prepaid sales tax to be remitted in accordance
with Section 2d of this Act, was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985 and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987 and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department by taxpayers having an average monthly tax liability
of $10,000 or more as determined in the manner provided above
shall continue until such taxpayer's average monthly liability
to the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status. On
and after October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $20,000 or
more as determined in the manner provided above shall continue
until such taxpayer's average monthly liability to the
Department during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarter period is less than $20,000. However, if a taxpayer can
show the Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below the $20,000 threshold stated
above, then such taxpayer may petition the Department for a
change in such taxpayer's reporting status. The Department
shall change such taxpayer's reporting status unless it finds
that such change is seasonal in nature and not likely to be
long term. If any such quarter monthly payment is not paid at
the time or in the amount required by this Section, then the
taxpayer shall be liable for penalties and interest on the
difference between the minimum amount due as a payment and the
amount of such quarter monthly payment actually and timely
paid, except insofar as the taxpayer has previously made
payments for that month to the Department in excess of the
minimum payments previously due as provided in this Section.
The Department shall make reasonable rules and regulations to
govern the quarter monthly payment amount and quarter monthly
payment dates for taxpayers who file on other than a calendar
monthly basis.
    The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average in
excess of $25,000 per month during the preceding 2 complete
calendar quarters, shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which such liability is incurred. If the month
during which such tax liability is incurred began prior to the
effective date of this amendatory Act of 1985, each payment
shall be in an amount not less than 22.5% of the taxpayer's
actual liability under Section 2d. If the month during which
such tax liability is incurred begins on or after January 1,
1986, each payment shall be in an amount equal to 22.5% of the
taxpayer's actual liability for the month or 27.5% of the
taxpayer's liability for the same calendar month of the
preceding calendar year. If the month during which such tax
liability is incurred begins on or after January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year.
The amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month filed under this Section or Section 2f, as the case
may be. Once applicable, the requirement of the making of
quarter monthly payments to the Department pursuant to this
paragraph shall continue until such taxpayer's average monthly
prepaid tax collections during the preceding 2 complete
calendar quarters is $25,000 or less. If any such quarter
monthly payment is not paid at the time or in the amount
required, the taxpayer shall be liable for penalties and
interest on such difference, except insofar as the taxpayer has
previously made payments for that month in excess of the
minimum payments previously due.
    The provisions of this paragraph apply on and after October
1, 2001. Without regard to whether a taxpayer is required to
make quarter monthly payments as specified above, any taxpayer
who is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes that average in
excess of $20,000 per month during the preceding 4 complete
calendar quarters shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which the liability is incurred. Each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability for
the same calendar month of the preceding year. The amount of
the quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month
filed under this Section or Section 2f, as the case may be.
Once applicable, the requirement of the making of quarter
monthly payments to the Department pursuant to this paragraph
shall continue until the taxpayer's average monthly prepaid tax
collections during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarters is less than $20,000. If any such quarter monthly
payment is not paid at the time or in the amount required, the
taxpayer shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously made
payments for that month in excess of the minimum payments
previously due.
    If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment. The
credit evidenced by such credit memorandum may be assigned by
the taxpayer to a similar taxpayer under this Act, the Use Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department. If no such request is made, the
taxpayer may credit such excess payment against tax liability
subsequently to be remitted to the Department under this Act,
the Use Tax Act, the Service Occupation Tax Act or the Service
Use Tax Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department
subsequently determined that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's 2.1%
and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
of the difference between the credit taken and that actually
due, and that taxpayer shall be liable for penalties and
interest on such difference.
    If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax on sales of
food for human consumption which is to be consumed off the
premises where it is sold (other than alcoholic beverages, soft
drinks and food which has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%
general rate.
    Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property.
    Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
    Beginning September 1, 2009, each month the Department
shall pay into the Capital Projects Fund an amount that is
equal to an amount estimated by the Department to represent 80%
of the net revenue realized for the preceding month from the
sale of candy, grooming and hygiene products, and soft drinks
that had been taxed at a rate of 1% prior to August 1, 2009 but
that is now taxed at 6.25%.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts; the
"Annual Specified Amount" means the amounts specified below for
fiscal years 1986 through 1993:
Fiscal YearAnnual Specified Amount
1986$54,800,000
1987$76,650,000
1988$80,480,000
1989$88,510,000
1990$115,330,000
1991$145,470,000
1992$182,730,000
1993$206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act
Amount required to be deposited into the Build Illinois Bond
Account in the Build Illinois Fund during such month and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater of
(i) the Tax Act Amount or (ii) the Annual Specified Amount for
such fiscal year. The amounts payable into the Build Illinois
Fund under clause (b) of the first sentence in this paragraph
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued and
outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and on
any Bonds expected to be issued thereafter and all fees and
costs payable with respect thereto, all as certified by the
Director of the Bureau of the Budget (now Governor's Office of
Management and Budget). If on the last business day of any
month in which Bonds are outstanding pursuant to the Build
Illinois Bond Act, the aggregate of moneys deposited in the
Build Illinois Bond Account in the Build Illinois Fund in such
month shall be less than the amount required to be transferred
in such month from the Build Illinois Bond Account to the Build
Illinois Bond Retirement and Interest Fund pursuant to Section
13 of the Build Illinois Bond Act, an amount equal to such
deficiency shall be immediately paid from other moneys received
by the Department pursuant to the Tax Acts to the Build
Illinois Fund; provided, however, that any amounts paid to the
Build Illinois Fund in any fiscal year pursuant to this
sentence shall be deemed to constitute payments pursuant to
clause (b) of the first sentence of this paragraph and shall
reduce the amount otherwise payable for such fiscal year
pursuant to that clause (b). The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023 and275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2042.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993, the Department shall each
month pay into the Illinois Tax Increment Fund 0.27% of 80% of
the net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
    The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the retailer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the retailer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The retailer's annual return to the
Department shall also disclose the cost of goods sold by the
retailer during the year covered by such return, opening and
closing inventories of such goods for such year, costs of goods
used from stock or taken from stock and given away by the
retailer during such year, payroll information of the
retailer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such retailer as provided for in
this Section.
    If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable
    for a penalty equal to 1/6 of 1% of the tax due from such
    taxpayer under this Act during the period to be covered by
    the annual return for each month or fraction of a month
    until such return is filed as required, the penalty to be
    assessed and collected in the same manner as any other
    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall
    be liable for a penalty as described in Section 3-4 of the
    Uniform Penalty and Interest Act.
    The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
    The provisions of this Section concerning the filing of an
annual information return do not apply to a retailer who is not
required to file an income tax return with the United States
Government.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
    For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
    Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers at
the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions or
events, including any transient merchant as defined by Section
2 of the Transient Merchant Act of 1987, is required to file a
report with the Department providing the name of the merchant's
business, the name of the person or persons engaged in
merchant's business, the permanent address and Illinois
Retailers Occupation Tax Registration Number of the merchant,
the dates and location of the event and other reasonable
information that the Department may require. The report must be
filed not later than the 20th day of the month next following
the month during which the event with retail sales was held.
Any person who fails to file a report required by this Section
commits a business offense and is subject to a fine not to
exceed $250.
    Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art shows,
flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report of
the amount of such sales to the Department and to make a daily
payment of the full amount of tax due. The Department shall
impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on evidence
that a substantial number of concessionaires or other sellers
who are not residents of Illinois will be engaging in the
business of selling tangible personal property at retail at the
exhibition or event, or other evidence of a significant risk of
loss of revenue to the State. The Department shall notify
concessionaires and other sellers affected by the imposition of
this requirement. In the absence of notification by the
Department, the concessionaires and other sellers shall file
their returns as otherwise required in this Section.
(Source: P.A. 94-1074, eff. 12-26-06; 95-331, eff. 8-21-07.)
 
    Section 930. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
 
    (35 ILCS 505/8)  (from Ch. 120, par. 424)
    Sec. 8. Except as provided in Section 8a, subdivision
(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
16 of Section 15, all money received by the Department under
this Act, including payments made to the Department by member
jurisdictions participating in the International Fuel Tax
Agreement, shall be deposited in a special fund in the State
treasury, to be known as the "Motor Fuel Tax Fund", and shall
be used as follows:
    (a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account Fund
in the State Treasury;
    (b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
    (c) $3,500,000 $2,250,000 shall be transferred each month
to the Grade Crossing Protection Fund to be used as follows:
not less than $12,000,000 $6,000,000 each fiscal year shall be
used for the construction or reconstruction of rail highway
grade separation structures; $2,250,000 in fiscal years 2004
through 2009 and $3,000,000 in fiscal year 2010 year 2004 and
each fiscal year thereafter shall be transferred to the
Transportation Regulatory Fund and shall be accounted for as
part of the rail carrier portion of such funds and shall be
used to pay the cost of administration of the Illinois Commerce
Commission's railroad safety program in connection with its
duties under subsection (3) of Section 18c-7401 of the Illinois
Vehicle Code, with the remainder to be used by the Department
of Transportation upon order of the Illinois Commerce
Commission, to pay that part of the cost apportioned by such
Commission to the State to cover the interest of the public in
the use of highways, roads, streets, or pedestrian walkways in
the county highway system, township and district road system,
or municipal street system as defined in the Illinois Highway
Code, as the same may from time to time be amended, for
separation of grades, for installation, construction or
reconstruction of crossing protection or reconstruction,
alteration, relocation including construction or improvement
of any existing highway necessary for access to property or
improvement of any grade crossing and grade crossing surface
including the necessary highway approaches thereto of any
railroad across the highway or public road, or for the
installation, construction, reconstruction, or maintenance of
a pedestrian walkway over or under a railroad right-of-way, as
provided for in and in accordance with Section 18c-7401 of the
Illinois Vehicle Code. The Commission may order up to
$2,000,000 per year in Grade Crossing Protection Fund moneys
for the improvement of grade crossing surfaces and up to
$300,000 per year for the maintenance and renewal of 4-quadrant
gate vehicle detection systems located at non-high speed rail
grade crossings. The Commission shall not order more than
$2,000,000 per year in Grade Crossing Protection Fund moneys
for pedestrian walkways. In entering orders for projects for
which payments from the Grade Crossing Protection Fund will be
made, the Commission shall account for expenditures authorized
by the orders on a cash rather than an accrual basis. For
purposes of this requirement an "accrual basis" assumes that
the total cost of the project is expended in the fiscal year in
which the order is entered, while a "cash basis" allocates the
cost of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection, the
Illinois Commerce Commission shall develop annual and 5-year
project plans of rail crossing capital improvements that will
be paid for with moneys from the Grade Crossing Protection
Fund. The annual project plan shall identify projects for the
succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years.
The Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
    (d) of the amount remaining after allocations provided for
in subsections (a), (b) and (c), a sufficient amount shall be
reserved to pay all of the following:
        (1) the costs of the Department of Revenue in
    administering this Act;
        (2) the costs of the Department of Transportation in
    performing its duties imposed by the Illinois Highway Code
    for supervising the use of motor fuel tax funds apportioned
    to municipalities, counties and road districts;
        (3) refunds provided for in Section 13 of this Act and
    under the terms of the International Fuel Tax Agreement
    referenced in Section 14a;
        (4) from October 1, 1985 until June 30, 1994, the
    administration of the Vehicle Emissions Inspection Law,
    which amount shall be certified monthly by the
    Environmental Protection Agency to the State Comptroller
    and shall promptly be transferred by the State Comptroller
    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
    Inspection Fund, and for the period July 1, 1994 through
    June 30, 2000, one-twelfth of $25,000,000 each month, for
    the period July 1, 2000 through June 30, 2003, one-twelfth
    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
    and $15,000,000 on January 1, 2004, and $15,000,000 on each
    July 1 and October 1, or as soon thereafter as may be
    practical, during the period July 1, 2004 through June 30,
    2009, for the administration of the Vehicle Emissions
    Inspection Law of 2005, to be transferred by the State
    Comptroller and Treasurer from the Motor Fuel Tax Fund into
    the Vehicle Inspection Fund;
        (5) amounts ordered paid by the Court of Claims; and
        (6) payment of motor fuel use taxes due to member
    jurisdictions under the terms of the International Fuel Tax
    Agreement. The Department shall certify these amounts to
    the Comptroller by the 15th day of each month; the
    Comptroller shall cause orders to be drawn for such
    amounts, and the Treasurer shall administer those amounts
    on or before the last day of each month;
    (e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
        (1) Until January 1, 2000, 58.4%, and beginning January
    1, 2000, 45.6% shall be deposited as follows:
            (A) 37% into the State Construction Account Fund,
        and
            (B) 63% into the Road Fund, $1,250,000 of which
        shall be reserved each month for the Department of
        Transportation to be used in accordance with the
        provisions of Sections 6-901 through 6-906 of the
        Illinois Highway Code;
        (2) Until January 1, 2000, 41.6%, and beginning January
    1, 2000, 54.4% shall be transferred to the Department of
    Transportation to be distributed as follows:
            (A) 49.10% to the municipalities of the State,
            (B) 16.74% to the counties of the State having
        1,000,000 or more inhabitants,
            (C) 18.27% to the counties of the State having less
        than 1,000,000 inhabitants,
            (D) 15.89% to the road districts of the State.
    As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the population
of the municipality as determined by the last preceding census
for the purpose of determining the allotment for that
municipality. If the population of any municipality was not
determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject to
approval of the Department which may make such corrections as
it ascertains to be necessary.
    As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees received
from the residents of such counties, respectively, during the
preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of
motor vehicle license fees received from the residents of each
county, respectively, during the preceding calendar year. The
Department of Transportation shall, each month, use for
allotment purposes the last such report received from the
Secretary of State.
    As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the total
mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or district
roads in the respective road districts bears to the total
mileage of all such township or district roads in the county.
After July 1 of any year, no allocation shall be made for any
road district unless it levied a tax for road and bridge
purposes in an amount which will require the extension of such
tax against the taxable property in any such road district at a
rate of not less than either .08% of the value thereof, based
upon the assessment for the year immediately prior to the year
in which such tax was levied and as equalized by the Department
of Revenue or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the
road district, whichever is less. If any road district has
levied a special tax for road purposes pursuant to Sections
6-601, 6-602 and 6-603 of the Illinois Highway Code, and such
tax was levied in an amount which would require extension at a
rate of not less than .08% of the value of the taxable property
thereof, as equalized or assessed by the Department of Revenue,
or, in DuPage County, an amount equal to or greater than
$12,000 per mile of road under the jurisdiction of the road
district, whichever is less, such levy shall, however, be
deemed a proper compliance with this Section and shall qualify
such road district for an allotment under this Section. If a
township has transferred to the road and bridge fund money
which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring
extension at a rate of at least .08%, or, in DuPage County, an
amount equal to or greater than $12,000 per mile of road under
the jurisdiction of the road district, whichever is less, such
transfer, together with any such tax levy, shall be deemed a
proper compliance with this Section and shall qualify the road
district for an allotment under this Section.
    In counties in which a property tax extension limitation is
imposed under the Property Tax Extension Limitation Law, road
districts may retain their entitlement to a motor fuel tax
allotment if, at the time the property tax extension limitation
was imposed, the road district was levying a road and bridge
tax at a rate sufficient to entitle it to a motor fuel tax
allotment and continues to levy the maximum allowable amount
after the imposition of the property tax extension limitation.
Any road district may in all circumstances retain its
entitlement to a motor fuel tax allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
    As used in this Section the term "road district" means any
road district, including a county unit road district, provided
for by the Illinois Highway Code; and the term "township or
district road" means any road in the township and district road
system as defined in the Illinois Highway Code. For the
purposes of this Section, "road district" also includes park
districts, forest preserve districts and conservation
districts organized under Illinois law and "township or
district road" also includes such roads as are maintained by
park districts, forest preserve districts and conservation
districts. The Department of Transportation shall determine
the mileage of all township and district roads for the purposes
of making allotments and allocations of motor fuel tax funds
for use in road districts.
    Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may invest
these funds until their use is required and the interest earned
by these investments shall be limited to the same uses as the
principal funds.
(Source: P.A. 94-839, eff. 6-6-06; 95-744, eff. 7-18-08.)
 
    Section 935. The University of Illinois Act is amended by
adding Section 12.5 as follows:
 
    (110 ILCS 305/12.5 new)
    Sec. 12.5. Study of effect of the Lottery on Illinois
families. The University of Illinois at Urbana-Champaign shall
conduct a study, subject to appropriation, on the effect on
Illinois families of members of the family purchasing Illinois
Lottery tickets. The University of Illinois at
Urbana-Champaign shall report its findings to the General
Assembly on or before January 1, 2011.
 
    Section 940. The Riverboat Gambling Act is amended by
changing Sections 5 and 17 as follows:
 
    (230 ILCS 10/5)   (from Ch. 120, par. 2405)
    Sec. 5. Gaming Board.
    (a) (1) There is hereby established within the Department
of Revenue an Illinois Gaming Board which shall have the powers
and duties specified in this Act, and all other powers
necessary and proper to fully and effectively execute this Act
for the purpose of administering, regulating, and enforcing the
system of riverboat gambling established by this Act. Its
jurisdiction shall extend under this Act to every person,
association, corporation, partnership and trust involved in
riverboat gambling operations in the State of Illinois.
    (2) The Board shall consist of 5 members to be appointed by
the Governor with the advice and consent of the Senate, one of
whom shall be designated by the Governor to be chairman. Each
member shall have a reasonable knowledge of the practice,
procedure and principles of gambling operations. Each member
shall either be a resident of Illinois or shall certify that he
will become a resident of Illinois before taking office. At
least one member shall be experienced in law enforcement and
criminal investigation, at least one member shall be a
certified public accountant experienced in accounting and
auditing, and at least one member shall be a lawyer licensed to
practice law in Illinois.
    (3) The terms of office of the Board members shall be 3
years, except that the terms of office of the initial Board
members appointed pursuant to this Act will commence from the
effective date of this Act and run as follows: one for a term
ending July 1, 1991, 2 for a term ending July 1, 1992, and 2 for
a term ending July 1, 1993. Upon the expiration of the
foregoing terms, the successors of such members shall serve a
term for 3 years and until their successors are appointed and
qualified for like terms. Vacancies in the Board shall be
filled for the unexpired term in like manner as original
appointments. Each member of the Board shall be eligible for
reappointment at the discretion of the Governor with the advice
and consent of the Senate.
    (4) Each member of the Board shall receive $300 for each
day the Board meets and for each day the member conducts any
hearing pursuant to this Act. Each member of the Board shall
also be reimbursed for all actual and necessary expenses and
disbursements incurred in the execution of official duties.
    (5) No person shall be appointed a member of the Board or
continue to be a member of the Board who is, or whose spouse,
child or parent is, a member of the board of directors of, or a
person financially interested in, any gambling operation
subject to the jurisdiction of this Board, or any race track,
race meeting, racing association or the operations thereof
subject to the jurisdiction of the Illinois Racing Board. No
Board member shall hold any other public office for which he
shall receive compensation other than necessary travel or other
incidental expenses. No person shall be a member of the Board
who is not of good moral character or who has been convicted
of, or is under indictment for, a felony under the laws of
Illinois or any other state, or the United States.
    (6) Any member of the Board may be removed by the Governor
for neglect of duty, misfeasance, malfeasance, or nonfeasance
in office.
    (7) Before entering upon the discharge of the duties of his
office, each member of the Board shall take an oath that he
will faithfully execute the duties of his office according to
the laws of the State and the rules and regulations adopted
therewith and shall give bond to the State of Illinois,
approved by the Governor, in the sum of $25,000. Every such
bond, when duly executed and approved, shall be recorded in the
office of the Secretary of State. Whenever the Governor
determines that the bond of any member of the Board has become
or is likely to become invalid or insufficient, he shall
require such member forthwith to renew his bond, which is to be
approved by the Governor. Any member of the Board who fails to
take oath and give bond within 30 days from the date of his
appointment, or who fails to renew his bond within 30 days
after it is demanded by the Governor, shall be guilty of
neglect of duty and may be removed by the Governor. The cost of
any bond given by any member of the Board under this Section
shall be taken to be a part of the necessary expenses of the
Board.
    (8) Upon the request of the Board, the Department shall
employ such personnel as may be necessary to carry out the
functions of the Board. No person shall be employed to serve
the Board who is, or whose spouse, parent or child is, an
official of, or has a financial interest in or financial
relation with, any operator engaged in gambling operations
within this State or any organization engaged in conducting
horse racing within this State. Any employee violating these
prohibitions shall be subject to termination of employment.
    (9) An Administrator shall perform any and all duties that
the Board shall assign him. The salary of the Administrator
shall be determined by the Board and approved by the Director
of the Department and, in addition, he shall be reimbursed for
all actual and necessary expenses incurred by him in discharge
of his official duties. The Administrator shall keep records of
all proceedings of the Board and shall preserve all records,
books, documents and other papers belonging to the Board or
entrusted to its care. The Administrator shall devote his full
time to the duties of the office and shall not hold any other
office or employment.
    (b) The Board shall have general responsibility for the
implementation of this Act. Its duties include, without
limitation, the following:
        (1) To decide promptly and in reasonable order all
    license applications. Any party aggrieved by an action of
    the Board denying, suspending, revoking, restricting or
    refusing to renew a license may request a hearing before
    the Board. A request for a hearing must be made to the
    Board in writing within 5 days after service of notice of
    the action of the Board. Notice of the action of the Board
    shall be served either by personal delivery or by certified
    mail, postage prepaid, to the aggrieved party. Notice
    served by certified mail shall be deemed complete on the
    business day following the date of such mailing. The Board
    shall conduct all requested hearings promptly and in
    reasonable order;
        (2) To conduct all hearings pertaining to civil
    violations of this Act or rules and regulations promulgated
    hereunder;
        (3) To promulgate such rules and regulations as in its
    judgment may be necessary to protect or enhance the
    credibility and integrity of gambling operations
    authorized by this Act and the regulatory process
    hereunder;
        (4) To provide for the establishment and collection of
    all license and registration fees and taxes imposed by this
    Act and the rules and regulations issued pursuant hereto.
    All such fees and taxes shall be deposited into the State
    Gaming Fund;
        (5) To provide for the levy and collection of penalties
    and fines for the violation of provisions of this Act and
    the rules and regulations promulgated hereunder. All such
    fines and penalties shall be deposited into the Education
    Assistance Fund, created by Public Act 86-0018, of the
    State of Illinois;
        (6) To be present through its inspectors and agents any
    time gambling operations are conducted on any riverboat for
    the purpose of certifying the revenue thereof, receiving
    complaints from the public, and conducting such other
    investigations into the conduct of the gambling games and
    the maintenance of the equipment as from time to time the
    Board may deem necessary and proper;
        (7) To review and rule upon any complaint by a licensee
    regarding any investigative procedures of the State which
    are unnecessarily disruptive of gambling operations. The
    need to inspect and investigate shall be presumed at all
    times. The disruption of a licensee's operations shall be
    proved by clear and convincing evidence, and establish
    that: (A) the procedures had no reasonable law enforcement
    purposes, and (B) the procedures were so disruptive as to
    unreasonably inhibit gambling operations;
        (8) To hold at least one meeting each quarter of the
    fiscal year. In addition, special meetings may be called by
    the Chairman or any 2 Board members upon 72 hours written
    notice to each member. All Board meetings shall be subject
    to the Open Meetings Act. Three members of the Board shall
    constitute a quorum, and 3 votes shall be required for any
    final determination by the Board. The Board shall keep a
    complete and accurate record of all its meetings. A
    majority of the members of the Board shall constitute a
    quorum for the transaction of any business, for the
    performance of any duty, or for the exercise of any power
    which this Act requires the Board members to transact,
    perform or exercise en banc, except that, upon order of the
    Board, one of the Board members or an administrative law
    judge designated by the Board may conduct any hearing
    provided for under this Act or by Board rule and may
    recommend findings and decisions to the Board. The Board
    member or administrative law judge conducting such hearing
    shall have all powers and rights granted to the Board in
    this Act. The record made at the time of the hearing shall
    be reviewed by the Board, or a majority thereof, and the
    findings and decision of the majority of the Board shall
    constitute the order of the Board in such case;
        (9) To maintain records which are separate and distinct
    from the records of any other State board or commission.
    Such records shall be available for public inspection and
    shall accurately reflect all Board proceedings;
        (10) To file a written annual report with the Governor
    on or before March 1 each year and such additional reports
    as the Governor may request. The annual report shall
    include a statement of receipts and disbursements by the
    Board, actions taken by the Board, and any additional
    information and recommendations which the Board may deem
    valuable or which the Governor may request;
        (11) (Blank); and
        (12) To assume responsibility for the administration
    and enforcement of the Bingo License and Tax Act, the
    Charitable Games Act, and the Pull Tabs and Jar Games Act
    if such responsibility is delegated to it by the Director
    of Revenue; and .
        (13) To assume responsibility for administration and
    enforcement of the Video Gaming Act.
    (c) The Board shall have jurisdiction over and shall
supervise all gambling operations governed by this Act. The
Board shall have all powers necessary and proper to fully and
effectively execute the provisions of this Act, including, but
not limited to, the following:
        (1) To investigate applicants and determine the
    eligibility of applicants for licenses and to select among
    competing applicants the applicants which best serve the
    interests of the citizens of Illinois.
        (2) To have jurisdiction and supervision over all
    riverboat gambling operations in this State and all persons
    on riverboats where gambling operations are conducted.
        (3) To promulgate rules and regulations for the purpose
    of administering the provisions of this Act and to
    prescribe rules, regulations and conditions under which
    all riverboat gambling in the State shall be conducted.
    Such rules and regulations are to provide for the
    prevention of practices detrimental to the public interest
    and for the best interests of riverboat gambling, including
    rules and regulations regarding the inspection of such
    riverboats and the review of any permits or licenses
    necessary to operate a riverboat under any laws or
    regulations applicable to riverboats, and to impose
    penalties for violations thereof.
        (4) To enter the office, riverboats, facilities, or
    other places of business of a licensee, where evidence of
    the compliance or noncompliance with the provisions of this
    Act is likely to be found.
        (5) To investigate alleged violations of this Act or
    the rules of the Board and to take appropriate disciplinary
    action against a licensee or a holder of an occupational
    license for a violation, or institute appropriate legal
    action for enforcement, or both.
        (6) To adopt standards for the licensing of all persons
    under this Act, as well as for electronic or mechanical
    gambling games, and to establish fees for such licenses.
        (7) To adopt appropriate standards for all riverboats
    and facilities.
        (8) To require that the records, including financial or
    other statements of any licensee under this Act, shall be
    kept in such manner as prescribed by the Board and that any
    such licensee involved in the ownership or management of
    gambling operations submit to the Board an annual balance
    sheet and profit and loss statement, list of the
    stockholders or other persons having a 1% or greater
    beneficial interest in the gambling activities of each
    licensee, and any other information the Board deems
    necessary in order to effectively administer this Act and
    all rules, regulations, orders and final decisions
    promulgated under this Act.
        (9) To conduct hearings, issue subpoenas for the
    attendance of witnesses and subpoenas duces tecum for the
    production of books, records and other pertinent documents
    in accordance with the Illinois Administrative Procedure
    Act, and to administer oaths and affirmations to the
    witnesses, when, in the judgment of the Board, it is
    necessary to administer or enforce this Act or the Board
    rules.
        (10) To prescribe a form to be used by any licensee
    involved in the ownership or management of gambling
    operations as an application for employment for their
    employees.
        (11) To revoke or suspend licenses, as the Board may
    see fit and in compliance with applicable laws of the State
    regarding administrative procedures, and to review
    applications for the renewal of licenses. The Board may
    suspend an owners license, without notice or hearing upon a
    determination that the safety or health of patrons or
    employees is jeopardized by continuing a riverboat's
    operation. The suspension may remain in effect until the
    Board determines that the cause for suspension has been
    abated. The Board may revoke the owners license upon a
    determination that the owner has not made satisfactory
    progress toward abating the hazard.
        (12) To eject or exclude or authorize the ejection or
    exclusion of, any person from riverboat gambling
    facilities where such person is in violation of this Act,
    rules and regulations thereunder, or final orders of the
    Board, or where such person's conduct or reputation is such
    that his presence within the riverboat gambling facilities
    may, in the opinion of the Board, call into question the
    honesty and integrity of the gambling operations or
    interfere with orderly conduct thereof; provided that the
    propriety of such ejection or exclusion is subject to
    subsequent hearing by the Board.
        (13) To require all licensees of gambling operations to
    utilize a cashless wagering system whereby all players'
    money is converted to tokens, electronic cards, or chips
    which shall be used only for wagering in the gambling
    establishment.
        (14) (Blank).
        (15) To suspend, revoke or restrict licenses, to
    require the removal of a licensee or an employee of a
    licensee for a violation of this Act or a Board rule or for
    engaging in a fraudulent practice, and to impose civil
    penalties of up to $5,000 against individuals and up to
    $10,000 or an amount equal to the daily gross receipts,
    whichever is larger, against licensees for each violation
    of any provision of the Act, any rules adopted by the
    Board, any order of the Board or any other action which, in
    the Board's discretion, is a detriment or impediment to
    riverboat gambling operations.
        (16) To hire employees to gather information, conduct
    investigations and carry out any other tasks contemplated
    under this Act.
        (17) To establish minimum levels of insurance to be
    maintained by licensees.
        (18) To authorize a licensee to sell or serve alcoholic
    liquors, wine or beer as defined in the Liquor Control Act
    of 1934 on board a riverboat and to have exclusive
    authority to establish the hours for sale and consumption
    of alcoholic liquor on board a riverboat, notwithstanding
    any provision of the Liquor Control Act of 1934 or any
    local ordinance, and regardless of whether the riverboat
    makes excursions. The establishment of the hours for sale
    and consumption of alcoholic liquor on board a riverboat is
    an exclusive power and function of the State. A home rule
    unit may not establish the hours for sale and consumption
    of alcoholic liquor on board a riverboat. This amendatory
    Act of 1991 is a denial and limitation of home rule powers
    and functions under subsection (h) of Section 6 of Article
    VII of the Illinois Constitution.
        (19) After consultation with the U.S. Army Corps of
    Engineers, to establish binding emergency orders upon the
    concurrence of a majority of the members of the Board
    regarding the navigability of water, relative to
    excursions, in the event of extreme weather conditions,
    acts of God or other extreme circumstances.
        (20) To delegate the execution of any of its powers
    under this Act for the purpose of administering and
    enforcing this Act and its rules and regulations hereunder.
        (21) To take any other action as may be reasonable or
    appropriate to enforce this Act and rules and regulations
    hereunder.
    (d) The Board may seek and shall receive the cooperation of
the Department of State Police in conducting background
investigations of applicants and in fulfilling its
responsibilities under this Section. Costs incurred by the
Department of State Police as a result of such cooperation
shall be paid by the Board in conformance with the requirements
of Section 2605-400 of the Department of State Police Law (20
ILCS 2605/2605-400).
    (e) The Board must authorize to each investigator and to
any other employee of the Board exercising the powers of a
peace officer a distinct badge that, on its face, (i) clearly
states that the badge is authorized by the Board and (ii)
contains a unique identifying number. No other badge shall be
authorized by the Board.
(Source: P.A. 91-40, eff. 1-1-00; 91-239, eff. 1-1-00; 91-883,
eff. 1-1-01.)
 
    (230 ILCS 10/17)  (from Ch. 120, par. 2417)
    Sec. 17. Administrative Procedures. The Illinois
Administrative Procedure Act shall apply to all administrative
rules and procedures of the Board under this Act or the Video
Gaming Act, except that: (1) subsection (b) of Section 5-10 of
the Illinois Administrative Procedure Act does not apply to
final orders, decisions and opinions of the Board; (2)
subsection (a) of Section 5-10 of the Illinois Administrative
Procedure Act does not apply to forms established by the Board
for use under this Act or the Video Gaming Act; (3) the
provisions of Section 10-45 of the Illinois Administrative
Procedure Act regarding proposals for decision are excluded
under this Act or the Video Gaming Act; and (4) the provisions
of subsection (d) of Section 10-65 of the Illinois
Administrative Procedure Act do not apply so as to prevent
summary suspension of any license pending revocation or other
action, which suspension shall remain in effect unless modified
by the Board or unless the Board's decision is reversed on the
merits upon judicial review.
(Source: P.A. 88-45; 89-626, eff. 8-9-96.)
 
    Section 945. The Liquor Control Act of 1934 is amended by
changing Section 8-1 as follows:
 
    (235 ILCS 5/8-1)  (from Ch. 43, par. 158)
    Sec. 8-1. A tax is imposed upon the privilege of engaging
in business as a manufacturer or as an importing distributor of
alcoholic liquor other than beer at the rate of $0.185 per
gallon for cider containing not less than 0.5% alcohol by
volume nor more than 7% alcohol by volume, $0.73 per gallon
until August 1, 2009 and $1.39 per gallon beginning August 1,
2009 for wine other than cider containing less than 7% alcohol
by volume, and $4.50 per gallon until August 1, 2009 and $8.55
per gallon beginning August 1, 2009 on alcohol and spirits
manufactured and sold or used by such manufacturer, or as agent
for any other person, or sold or used by such importing
distributor, or as agent for any other person. A tax is imposed
upon the privilege of engaging in business as a manufacturer of
beer or as an importing distributor of beer at the rate of
$0.185 per gallon until August 1, 2009 and $0.231 per gallon
beginning August 1, 2009 on all beer manufactured and sold or
used by such manufacturer, or as agent for any other person, or
sold or used by such importing distributor, or as agent for any
other person. Any brewer manufacturing beer in this State shall
be entitled to and given a credit or refund of 75% of the tax
imposed on each gallon of beer up to 4.9 million gallons per
year in any given calendar year for tax paid or payable on beer
produced and sold in the State of Illinois.
    For the purpose of this Section, "cider" means any
alcoholic beverage obtained by the alcohol fermentation of the
juice of apples or pears including, but not limited to,
flavored, sparkling, or carbonated cider.
    The credit or refund created by this Act shall apply to all
beer taxes in the calendar years 1982 through 1986.
    The increases made by this amendatory Act of the 91st
General Assembly in the rates of taxes imposed under this
Section shall apply beginning on July 1, 1999.
    A tax at the rate of 1 per gallon on beer and 48 per
gallon on alcohol and spirits is also imposed upon the
privilege of engaging in business as a retailer or as a
distributor who is not also an importing distributor with
respect to all beer and all alcohol and spirits owned or
possessed by such retailer or distributor when this amendatory
Act of 1969 becomes effective, and with respect to which the
additional tax imposed by this amendatory Act upon
manufacturers and importing distributors does not apply.
Retailers and distributors who are subject to the additional
tax imposed by this paragraph of this Section shall be required
to inventory such alcoholic liquor and to pay this additional
tax in a manner prescribed by the Department.
    The provisions of this Section shall be construed to apply
to any importing distributor engaging in business in this
State, whether licensed or not.
    However, such tax is not imposed upon any such business as
to any alcoholic liquor shipped outside Illinois by an Illinois
licensed manufacturer or importing distributor, nor as to any
alcoholic liquor delivered in Illinois by an Illinois licensed
manufacturer or importing distributor to a purchaser for
immediate transportation by the purchaser to another state into
which the purchaser has a legal right, under the laws of such
state, to import such alcoholic liquor, nor as to any alcoholic
liquor other than beer sold by one Illinois licensed
manufacturer or importing distributor to another Illinois
licensed manufacturer or importing distributor to the extent to
which the sale of alcoholic liquor other than beer by one
Illinois licensed manufacturer or importing distributor to
another Illinois licensed manufacturer or importing
distributor is authorized by the licensing provisions of this
Act, nor to alcoholic liquor whether manufactured in or
imported into this State when sold to a "non-beverage user"
licensed by the State for use in the manufacture of any of the
following when they are unfit for beverage purposes:
    Patent and proprietary medicines and medicinal,
antiseptic, culinary and toilet preparations;
    Flavoring extracts and syrups and food products;
    Scientific, industrial and chemical products, excepting
denatured alcohol;
    Or for scientific, chemical, experimental or mechanical
purposes;
    Nor is the tax imposed upon the privilege of engaging in
any business in interstate commerce or otherwise, which
business may not, under the Constitution and Statutes of the
United States, be made the subject of taxation by this State.
    The tax herein imposed shall be in addition to all other
occupation or privilege taxes imposed by the State of Illinois
or political subdivision thereof.
    If any alcoholic liquor manufactured in or imported into
this State is sold to a licensed manufacturer or importing
distributor by a licensed manufacturer or importing
distributor to be used solely as an ingredient in the
manufacture of any beverage for human consumption, the tax
imposed upon such purchasing manufacturer or importing
distributor shall be reduced by the amount of the taxes which
have been paid by the selling manufacturer or importing
distributor under this Act as to such alcoholic liquor so used
to the Department of Revenue.
    If any person received any alcoholic liquors from a
manufacturer or importing distributor, with respect to which
alcoholic liquors no tax is imposed under this Article, and
such alcoholic liquor shall thereafter be disposed of in such
manner or under such circumstances as may cause the same to
become the base for the tax imposed by this Article, such
person shall make the same reports and returns, pay the same
taxes and be subject to all other provisions of this Article
relating to manufacturers and importing distributors.
    Nothing in this Article shall be construed to require the
payment to the Department of the taxes imposed by this Article
more than once with respect to any quantity of alcoholic liquor
sold or used within this State.
    No tax is imposed by this Act on sales of alcoholic liquor
by Illinois licensed foreign importers to Illinois licensed
importing distributors.
    All of the proceeds of the additional tax imposed by this
amendatory Act of the 96th General Assembly shall be deposited
into the Capital Projects Fund.
(Source: P.A. 90-625, eff. 7-10-98; 91-38, eff. 6-15-99.)
 
    Section 950. The Environmental Protection Act is amended by
changing Section 57.11 as follows:
 
    (415 ILCS 5/57.11)
    Sec. 57.11. Underground Storage Tank Fund; creation.
    (a) There is hereby created in the State Treasury a special
fund to be known as the Underground Storage Tank Fund. There
shall be deposited into the Underground Storage Tank Fund all
monies received by the Office of the State Fire Marshal as fees
for underground storage tanks under Sections 4 and 5 of the
Gasoline Storage Act and as fees pursuant to the Motor Fuel Tax
Law. All amounts held in the Underground Storage Tank Fund
shall be invested at interest by the State Treasurer. All
income earned from the investments shall be deposited into the
Underground Storage Tank Fund no less frequently than
quarterly. Moneys in the Underground Storage Tank Fund,
pursuant to appropriation, may be used by the Agency and the
Office of the State Fire Marshal for the following purposes:
        (1) To take action authorized under Section 57.12 to
    recover costs under Section 57.12.
        (2) To assist in the reduction and mitigation of damage
    caused by leaks from underground storage tanks, including
    but not limited to, providing alternative water supplies to
    persons whose drinking water has become contaminated as a
    result of those leaks.
        (3) To be used as a matching amount towards federal
    assistance relative to the release of petroleum from
    underground storage tanks.
        (4) For the costs of administering activities of the
    Agency and the Office of the State Fire Marshal relative to
    the Underground Storage Tank Fund.
        (5) For payment of costs of corrective action incurred
    by and indemnification to operators of underground storage
    tanks as provided in this Title.
        (6) For a total of 2 demonstration projects in amounts
    in excess of a $10,000 deductible charge designed to assess
    the viability of corrective action projects at sites which
    have experienced contamination from petroleum releases.
    Such demonstration projects shall be conducted in
    accordance with the provision of this Title.
        (7) Subject to appropriation, moneys in the
    Underground Storage Tank Fund may also be used by the
    Department of Revenue for the costs of administering its
    activities relative to the Fund and for refunds provided
    for in Section 13a.8 of the Motor Fuel Tax Act.
    (b) Moneys in the Underground Storage Tank Fund may,
pursuant to appropriation, be used by the Office of the State
Fire Marshal or the Agency to take whatever emergency action is
necessary or appropriate to assure that the public health or
safety is not threatened whenever there is a release or
substantial threat of a release of petroleum from an
underground storage tank and for the costs of administering its
activities relative to the Underground Storage Tank Fund.
    (c) Beginning July 1, 1993, the Governor shall certify to
the State Comptroller and State Treasurer the monthly amount
necessary to pay debt service on State obligations issued
pursuant to Section 6 of the General Obligation Bond Act. On
the last day of each month, the Comptroller shall order
transferred and the Treasurer shall transfer from the
Underground Storage Tank Fund to the General Obligation Bond
Retirement and Interest Fund the amount certified by the
Governor, plus any cumulative deficiency in those transfers for
prior months.
    (d) Except as provided in subsection (c) of this Section,
the Underground Storage Tank Fund is not subject to
administrative charges authorized under Section 8h of the State
Finance Act that would in any way transfer any funds from the
Underground Storage Tank Fund into any other fund of the State.
(Source: P.A. 90-491, eff. 1-1-98.)
 
    Section 955. The Illinois Vehicle Code is amended by
changing Sections 3-806, 3-808, 3-815, 3-821, 6-118, 15-102,
15-107, 15-111, 15-112, 15-113, 15-306, 15-307, and 16-105 and
by adding Section 3-806.7 as follows:
 
    (625 ILCS 5/3-806)  (from Ch. 95 1/2, par. 3-806)
    Sec. 3-806. Registration Fees; Motor Vehicles of the First
Division. Every owner of any other motor vehicle of the first
division, except as provided in Sections 3-804, 3-805, 3-806.3,
and 3-808, and every second division vehicle weighing 8,000
pounds or less, shall pay the Secretary of State an annual
registration fee at the following rates:
SCHEDULE OF REGISTRATION FEES
REQUIRED BY LAW
Beginning with the 1986 registration year
Reduced Fee
AnnualOn and After
FeeJune 15
Motor vehicles of the first
division other than
Motorcycles, Motor Driven
Cycles and Pedalcycles$48$24
Reduced Fee
September 16
to March 31
Motorcycles, Motor Driven
Cycles and Pedalcycles 3015
SCHEDULE OF REGISTRATION FEES
REQUIRED BY LAW
Beginning with the 2010 2001 registration year
Reduced Fee
AnnualOn and After
FeeJune 15
Motor vehicles of the first
division other than
Motorcycles, Motor Driven
Cycles and Pedalcycles$98 $78$39
Reduced Fee
September 16
to March 31
Motorcycles, Motor Driven
Cycles and Pedalcycles 3819
    Beginning with the 2010 registration year a $1 surcharge
shall be collected in addition to the above fees for motor
vehicles of the first division, motorcycles, motor driven
cycles, and pedalcycles to be deposited into the State Police
Vehicle Fund.
    All of the proceeds of the additional fees imposed by this
amendatory Act of the 96th General Assembly shall be deposited
into the Capital Projects Fund.
(Source: P.A. 95-1009, eff. 12-15-08.)
 
    (625 ILCS 5/3-806.7 new)
    Sec. 3-806.7. Graduated registration fee; study. The
Secretary of State, in cooperation with the Department of
Revenue, shall complete a feasibility study for the
implementation and enforcement of a graduated registration fee
based on the manufacturer's suggested retail price of motor
vehicles of the first division, and second division vehicles
weighing 8,000 pounds or less. This study shall include, but
shall not be limited to the costs associated with design and
maintenance of all systems and database applications required;
suggested fee structures to create a revenue neutral graduated
registration fee system; and consideration of annual
depreciation of vehicles, reflective of fair market value.
    The findings of this feasibility study shall be delivered
to the Senate President, Speaker of the House of
Representatives, Minority Leader of the Senate, and the
Minority Leader of the House of Representatives no later than
January 31, 2010.
 
    (625 ILCS 5/3-808)  (from Ch. 95 1/2, par. 3-808)
    Sec. 3-808. Governmental and charitable vehicles;
Registration fees.
    (a) A registration fee of $10 per 2 year registration
period shall be paid by the owner in the following cases:
        1. Vehicles operated exclusively as a school bus for
    school purposes by any school district or any religious or
    denominational institution, except that such a school bus
    may be used by such a religious or denominational
    institution for the transportation of persons to or from
    any of its official activities.
        2. Vehicles operated exclusively in a high school
    driver training program by any school district or school
    operated by a religious institution.
        3. Rescue squad vehicles which are owned and operated
    by a corporation or association organized and operated not
    for profit for the purpose of conducting such rescue
    operations.
        4. Vehicles, used exclusively as school buses for any
    school district, which are neither owned nor operated by
    such district.
        5. Charitable vehicles.
    (b) Annual vehicle registration plates shall be issued, at
no charge, to the following:
        1. Medical transport vehicles owned and operated by the
    State of Illinois or by any State agency financed by funds
    appropriated by the General Assembly.
        2. Medical transport vehicles operated by or for any
    county, township or municipal corporation.
    (c) Ceremonial plates. Upon payment of a registration fee
of $98 $78 per 2-year registration period, the Secretary of
State shall issue registration plates to vehicles operated
exclusively for ceremonial purposes by any not-for-profit
veterans', fraternal, or civic organization. The Secretary of
State may prescribe that ceremonial vehicle registration
plates be issued for an indefinite term, that term to
correspond to the term of registration plates issued generally,
as provided in Section 3-414.1.
    All of the proceeds of the additional fees imposed by this
amendatory Act of the 96th General Assembly shall be deposited
into the Capital Projects Fund.
    (d) In any event, any vehicle registered under this Section
used or operated for purposes other than those herein
prescribed shall be subject to revocation, and in that event,
the owner may be required to properly register such vehicle
under the provisions of this Code.
    (e) As a prerequisite to registration under this Section,
the Secretary of State may require the vehicle owners listed in
subsection (a) of this Section who are exempt from federal
income taxation under subsection (c) of Section 501 of the
Internal Revenue Code of 1986, as now or hereafter amended, to
submit to him a determination letter, ruling or other written
evidence of tax exempt status issued by the Internal Revenue
Service. The Secretary may accept a certified copy of the
document issued by the Internal Revenue Service as evidence of
the exemption. The Secretary may require documentation of
eligibility under this Section to accompany an application for
registration.
    (f) Special event plates. The Secretary of State may issue
registration plates in recognition or commemoration of special
events which promote the interests of Illinois citizens. These
plates shall be valid for no more than 60 days prior to the
date of expiration. The Secretary shall require the applicant
for such plates to pay for the costs of furnishing the plates.
    Beginning July 1, 1991, all special event plates shall be
recorded in the Secretary of State's files for immediate
identification.
    The Secretary of State, upon issuing a new series of
special event plates, shall notify all law enforcement
officials of the design and other special features of the
special plate series.
    All special event plates shall indicate, in the lower right
corner, the date of expiration in characters no less than 1/2
inch high.
(Source: P.A. 90-89, eff. 1-1-98; 91-37, eff. 7-1-99.)
 
    (625 ILCS 5/3-815)  (from Ch. 95 1/2, par. 3-815)
    Sec. 3-815. Flat weight tax; vehicles of the second
division.
    (a) Except as provided in Section 3-806.3, every owner of a
vehicle of the second division registered under Section 3-813,
and not registered under the mileage weight tax under Section
3-818, shall pay to the Secretary of State, for each
registration year, for the use of the public highways, a flat
weight tax at the rates set forth in the following table, the
rates including the $10 registration fee:
SCHEDULE OF FLAT WEIGHT TAX
REQUIRED BY LAW
Gross Weight in Lbs.Total Fees
Including Vehicle each Fiscal
and Maximum year
LoadClass
8,000 lbs. and lessB$98 $78
8,001 lbs. to 12,000 lbs.D138
12,001 lbs. to 16,000 lbs.F242
16,001 lbs. to 26,000 lbs.H490
26,001 lbs. to 28,000 lbs.J630
28,001 lbs. to 32,000 lbs.K842
32,001 lbs. to 36,000 lbs.L982
36,001 lbs. to 40,000 lbs.N1,202
40,001 lbs. to 45,000 lbs.P1,390
45,001 lbs. to 50,000 lbs.Q1,538
50,001 lbs. to 54,999 lbs.R1,698
55,000 lbs. to 59,500 lbs.S1,830
59,501 lbs. to 64,000 lbs.T1,970
64,001 lbs. to 73,280 lbs.V2,294
73,281 lbs. to 77,000 lbs.X2,622
77,001 lbs. to 80,000 lbs.Z2,790
    Beginning with the 2010 registration year a $1 surcharge
shall be collected for vehicles registered in the 8,000 lbs.
and less flat weight plate category above to be deposited into
the State Police Vehicle Fund.
    All of the proceeds of the additional fees imposed by this
amendatory Act of the 96th General Assembly shall be deposited
into the Capital Projects Fund.
    (a-1) A Special Hauling Vehicle is a vehicle or combination
of vehicles of the second division registered under Section
3-813 transporting asphalt or concrete in the plastic state or
a vehicle or combination of vehicles that are subject to the
gross weight limitations in subsection (b) of Section 15-111
for which the owner of the vehicle or combination of vehicles
has elected to pay, in addition to the registration fee in
subsection (a), $125 to the Secretary of State for each
registration year. The Secretary shall designate this class of
vehicle as a Special Hauling Vehicle.
    (b) Except as provided in Section 3-806.3, every camping
trailer, motor home, mini motor home, travel trailer, truck
camper or van camper used primarily for recreational purposes,
and not used commercially, nor for hire, nor owned by a
commercial business, may be registered for each registration
year upon the filing of a proper application and the payment of
a registration fee and highway use tax, according to the
following table of fees:
MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
Gross Weight in Lbs.Total Fees
Including Vehicle andEach
Maximum LoadCalendar Year
8,000 lbs and less$78
8,001 Lbs. to 10,000 Lbs90
10,001 Lbs. and Over102
CAMPING TRAILER OR TRAVEL TRAILER
Gross Weight in Lbs.Total Fees
Including Vehicle andEach
Maximum LoadCalendar Year
3,000 Lbs. and Less$18
3,001 Lbs. to 8,000 Lbs.30
8,001 Lbs. to 10,000 Lbs.38
10,001 Lbs. and Over50
    Every house trailer must be registered under Section 3-819.
    (c) Farm Truck. Any truck used exclusively for the owner's
own agricultural, horticultural or livestock raising
operations and not-for-hire only, or any truck used only in the
transportation for-hire of seasonal, fresh, perishable fruit
or vegetables from farm to the point of first processing, may
be registered by the owner under this paragraph in lieu of
registration under paragraph (a), upon filing of a proper
application and the payment of the $10 registration fee and the
highway use tax herein specified as follows:
SCHEDULE OF FEES AND TAXES
Gross Weight in Lbs.Total Amount for
Including Truck andeach
Maximum LoadClassFiscal Year
16,000 lbs. or lessVF$150
16,001 to 20,000 lbs.VG226
20,001 to 24,000 lbs.VH290
24,001 to 28,000 lbs.VJ378
28,001 to 32,000 lbs.VK506
32,001 to 36,000 lbs.VL610
36,001 to 45,000 lbs.VP810
45,001 to 54,999 lbs.VR1,026
55,000 to 64,000 lbs.VT1,202
64,001 to 73,280 lbs.VV1,290
73,281 to 77,000 lbs.VX1,350
77,001 to 80,000 lbs.VZ1,490
    In the event the Secretary of State revokes a farm truck
registration as authorized by law, the owner shall pay the flat
weight tax due hereunder before operating such truck.
    Any combination of vehicles having 5 axles, with a distance
of 42 feet or less between extreme axles, that are subject to
the weight limitations in subsection (a) and (b) of Section
15-111 for which the owner of the combination of vehicles has
elected to pay, in addition to the registration fee in
subsection (c), $125 to the Secretary of State for each
registration year shall be designated by the Secretary as a
Special Hauling Vehicle.
    (d) The number of axles necessary to carry the maximum load
provided shall be determined from Chapter 15 of this Code.
    (e) An owner may only apply for and receive 5 farm truck
registrations, and only 2 of those 5 vehicles shall exceed
59,500 gross weight in pounds per vehicle.
    (f) Every person convicted of violating this Section by
failure to pay the appropriate flat weight tax to the Secretary
of State as set forth in the above tables shall be punished as
provided for in Section 3-401.
(Source: P.A. 95-1009, eff. 12-15-08.)
 
    (625 ILCS 5/3-821)  (from Ch. 95 1/2, par. 3-821)
    Sec. 3-821. Miscellaneous Registration and Title Fees.
    (a) The fee to be paid to the Secretary of State for the
following certificates, registrations or evidences of proper
registration, or for corrected or duplicate documents shall be
in accordance with the following schedule:
    Certificate of Title, except for an all-terrain
vehicle or off-highway motorcycle$95 $65
    Certificate of Title for an all-terrain vehicle
or off-highway motorcycle$30
    Certificate of Title for an all-terrain vehicle
or off-highway motorcycle used for production
agriculture, or accepted by a dealer in trade13
    Transfer of Registration or any evidence of
proper registration $25 15
    Duplicate Registration Card for plates or other
evidence of proper registration3
    Duplicate Registration Sticker or Stickers issued
on or before February 28, 2005, each 5
     Duplicate Registration Sticker or Stickers issued
on or after March 1, 2005, each20
    Duplicate Certificate of Title95 65
    Corrected Registration Card or Card for other
evidence of proper registration3
    Corrected Certificate of Title95 65
    Salvage Certificate4
    Fleet Reciprocity Permit15
    Prorate Decal1
    Prorate Backing Plate3
    Special Corrected Certificate of Title15
    A special corrected certificate of title shall be issued
(i) to remove a co-owner's name due to the death of the
co-owner or due to a divorce or (ii) to change a co-owner's
name due to a marriage.
    There shall be no fee paid for a Junking Certificate.
    (a-5) The Secretary of State may revoke a certificate of
title and registration card and issue a corrected certificate
of title and registration card, at no fee to the vehicle owner
or lienholder, if there is proof that the vehicle
identification number is erroneously shown on the original
certificate of title.
    (b) The Secretary may prescribe the maximum service charge
to be imposed upon an applicant for renewal of a registration
by any person authorized by law to receive and remit or
transmit to the Secretary such renewal application and fees
therewith.
    (c) If a check is delivered to the Office of the Secretary
of State as payment of any fee or tax under this Code, and such
check is not honored by the bank on which it is drawn for any
reason, the registrant or other person tendering the check
remains liable for the payment of such fee or tax. The
Secretary of State may assess a service charge of $19 in
addition to the fee or tax due and owing for all dishonored
checks.
    If the total amount then due and owing exceeds the sum of
$50 and has not been paid in full within 60 days from the date
such fee or tax became due to the Secretary of State, the
Secretary of State shall assess a penalty of 25% of such amount
remaining unpaid.
    All amounts payable under this Section shall be computed to
the nearest dollar.
    (d) The minimum fee and tax to be paid by any applicant for
apportionment of a fleet of vehicles under this Code shall be
$15 if the application was filed on or before the date
specified by the Secretary together with fees and taxes due. If
an application and the fees or taxes due are filed after the
date specified by the Secretary, the Secretary may prescribe
the payment of interest at the rate of 1/2 of 1% per month or
fraction thereof after such due date and a minimum of $8.
    (e) Trucks, truck tractors, truck tractors with loads, and
motor buses, any one of which having a combined total weight in
excess of 12,000 lbs. shall file an application for a Fleet
Reciprocity Permit issued by the Secretary of State. This
permit shall be in the possession of any driver operating a
vehicle on Illinois highways. Any foreign licensed vehicle of
the second division operating at any time in Illinois without a
Fleet Reciprocity Permit or other proper Illinois
registration, shall subject the operator to the penalties
provided in Section 3-834 of this Code. For the purposes of
this Code, "Fleet Reciprocity Permit" means any second division
motor vehicle with a foreign license and used only in
interstate transportation of goods. The fee for such permit
shall be $15 per fleet which shall include all vehicles of the
fleet being registered.
    (f) For purposes of this Section, "all-terrain vehicle or
off-highway motorcycle used for production agriculture" means
any all-terrain vehicle or off-highway motorcycle used in the
raising of or the propagation of livestock, crops for sale for
human consumption, crops for livestock consumption, and
production seed stock grown for the propagation of feed grains
and the husbandry of animals or for the purpose of providing a
food product, including the husbandry of blood stock as a main
source of providing a food product. "All-terrain vehicle or
off-highway motorcycle used in production agriculture" also
means any all-terrain vehicle or off-highway motorcycle used in
animal husbandry, floriculture, aquaculture, horticulture, and
viticulture.
    (g) All of the proceeds of the additional fees imposed by
this amendatory Act of the 96th General Assembly shall be
deposited into the Capital Projects Fund.
(Source: P.A. 95-287, eff. 1-1-08.)
 
    (625 ILCS 5/6-118)  (from Ch. 95 1/2, par. 6-118)
    Sec. 6-118. Fees.
    (a) The fee for licenses and permits under this Article is
as follows:
    Original driver's license........................$30 $10
    Original or renewal driver's license
        issued to 18, 19 and 20 year olds................. 5
    All driver's licenses for persons
        age 69 through age 80............................. 5
    All driver's licenses for persons
        age 81 through age 86............................. 2
    All driver's licenses for persons
        age 87 or older....................................0
    Renewal driver's license (except for
        applicants ages 18, 19 and 20 or
        age 69 and older)..............................30 10
    Original instruction permit issued to
        persons (except those age 69 and older)
        who do not hold or have not previously
        held an Illinois instruction permit or
        driver's license................................. 20
    Instruction permit issued to any person
        holding an Illinois driver's license
        who wishes a change in classifications,
        other than at the time of renewal................. 5
    Any instruction permit issued to a person
        age 69 and older.................................. 5
    Instruction permit issued to any person,
        under age 69, not currently holding a
        valid Illinois driver's license or
        instruction permit but who has
        previously been issued either document
        in Illinois...................................... 10
    Restricted driving permit............................. 8
    Monitoring device driving permit...................... 8
    Duplicate or corrected driver's license
        or permit......................................... 5
    Duplicate or corrected restricted
        driving permit.................................... 5
    Duplicate or corrected monitoring
    device driving permit.................................. 5
    Original or renewal M or L endorsement................ 5
SPECIAL FEES FOR COMMERCIAL DRIVER'S LICENSE
        The fees for commercial driver licenses and permits
    under Article V shall be as follows:
    Commercial driver's license:
        $6 for the CDLIS/AAMVAnet Fund
        (Commercial Driver's License Information
        System/American Association of Motor Vehicle
        Administrators network Trust Fund);
        $20 for the Motor Carrier Safety Inspection Fund;
        $10 for the driver's license;
        and $24 for the CDL:............................ $60
    Renewal commercial driver's license:
        $6 for the CDLIS/AAMVAnet Trust Fund;
        $20 for the Motor Carrier Safety Inspection Fund;
        $10 for the driver's license; and
        $24 for the CDL:................................ $60
    Commercial driver instruction permit
        issued to any person holding a valid
        Illinois driver's license for the
        purpose of changing to a
        CDL classification: $6 for the
        CDLIS/AAMVAnet Trust Fund;
        $20 for the Motor Carrier
        Safety Inspection Fund; and
        $24 for the CDL classification.................. $50
    Commercial driver instruction permit
        issued to any person holding a valid
        Illinois CDL for the purpose of
        making a change in a classification,
        endorsement or restriction....................... $5
    CDL duplicate or corrected license................... $5
    In order to ensure the proper implementation of the Uniform
Commercial Driver License Act, Article V of this Chapter, the
Secretary of State is empowered to pro-rate the $24 fee for the
commercial driver's license proportionate to the expiration
date of the applicant's Illinois driver's license.
    The fee for any duplicate license or permit shall be waived
for any person age 60 or older who presents the Secretary of
State's office with a police report showing that his license or
permit was stolen.
    No additional fee shall be charged for a driver's license,
or for a commercial driver's license, when issued to the holder
of an instruction permit for the same classification or type of
license who becomes eligible for such license.
    (b) Any person whose license or privilege to operate a
motor vehicle in this State has been suspended or revoked under
Section 3-707, any provision of Chapter 6, Chapter 11, or
Section 7-205, 7-303, or 7-702 of the Family Financial
Responsibility Law of this Code, shall in addition to any other
fees required by this Code, pay a reinstatement fee as follows:
    Suspension under Section 3-707..................... $100
    Summary suspension under Section 11-501.1...........$250
    Other suspension.....................................$70
    Revocation..........................................$500
    However, any person whose license or privilege to operate a
motor vehicle in this State has been suspended or revoked for a
second or subsequent time for a violation of Section 11-501 or
11-501.1 of this Code or a similar provision of a local
ordinance or a similar out-of-state offense or Section 9-3 of
the Criminal Code of 1961 and each suspension or revocation was
for a violation of Section 11-501 or 11-501.1 of this Code or a
similar provision of a local ordinance or a similar
out-of-state offense or Section 9-3 of the Criminal Code of
1961 shall pay, in addition to any other fees required by this
Code, a reinstatement fee as follows:
    Summary suspension under Section 11-501.1...........$500
    Revocation..........................................$500
    (c) All fees collected under the provisions of this Chapter
6 shall be paid into the Road Fund in the State Treasury except
as follows:
        1. The following amounts shall be paid into the Driver
    Education Fund:
            (A) $16 of the $20 fee for an original driver's
        instruction permit;
            (B) $5 of the $30 $10 fee for an original driver's
        license;
            (C) $5 of the $30 $10 fee for a 4 year renewal
        driver's license;
            (D) $4 of the $8 fee for a restricted driving
        permit; and
            (E) $4 of the $8 fee for a monitoring device
        driving permit.
        2. $30 of the $250 fee for reinstatement of a license
    summarily suspended under Section 11-501.1 shall be
    deposited into the Drunk and Drugged Driving Prevention
    Fund. However, for a person whose license or privilege to
    operate a motor vehicle in this State has been suspended or
    revoked for a second or subsequent time for a violation of
    Section 11-501 or 11-501.1 of this Code or Section 9-3 of
    the Criminal Code of 1961, $190 of the $500 fee for
    reinstatement of a license summarily suspended under
    Section 11-501.1, and $190 of the $500 fee for
    reinstatement of a revoked license shall be deposited into
    the Drunk and Drugged Driving Prevention Fund.
        3. $6 of such original or renewal fee for a commercial
    driver's license and $6 of the commercial driver
    instruction permit fee when such permit is issued to any
    person holding a valid Illinois driver's license, shall be
    paid into the CDLIS/AAMVAnet Trust Fund.
        4. $30 of the $70 fee for reinstatement of a license
    suspended under the Family Financial Responsibility Law
    shall be paid into the Family Responsibility Fund.
        5. The $5 fee for each original or renewal M or L
    endorsement shall be deposited into the Cycle Rider Safety
    Training Fund.
        6. $20 of any original or renewal fee for a commercial
    driver's license or commercial driver instruction permit
    shall be paid into the Motor Carrier Safety Inspection
    Fund.
        7. The following amounts shall be paid into the General
    Revenue Fund:
            (A) $190 of the $250 reinstatement fee for a
        summary suspension under Section 11-501.1;
            (B) $40 of the $70 reinstatement fee for any other
        suspension provided in subsection (b) of this Section;
        and
            (C) $440 of the $500 reinstatement fee for a first
        offense revocation and $310 of the $500 reinstatement
        fee for a second or subsequent revocation.
    (d) All of the proceeds of the additional fees imposed by
this amendatory Act of the 96th General Assembly shall be
deposited into the Capital Projects Fund.
(Source: P.A. 94-1035, eff. 7-1-07; 95-855, eff. 1-1-09.)
 
    (625 ILCS 5/15-102)  (from Ch. 95 1/2, par. 15-102)
    Sec. 15-102. Width of Vehicles.
    (a) On Class III and non-designated State and local
highways, the total outside width of any vehicle or load
thereon shall not exceed 8 feet.
    (b) Except during those times when, due to insufficient
light or unfavorable atmospheric conditions, persons and
vehicles on the highway are not clearly discernible at a
distance of 1000 feet, the following vehicles may exceed the 8
feet limitation during the period from a half hour before
sunrise to a half hour after sunset:
        (1) Loads of hay, straw or other similar farm products
    provided that the load is not more than 12 feet wide.
        (2) Implements of husbandry being transported on
    another vehicle and the transporting vehicle while loaded.
        The following requirements apply to the transportation
    on another vehicle of an implement of husbandry wider than
    8 feet 6 inches on the National System of Interstate and
    Defense Highways or other highways in the system of State
    highways:
            (A) The driver of a vehicle transporting an
        implement of husbandry that exceeds 8 feet 6 inches in
        width shall obey all traffic laws and shall check the
        roadways prior to making a movement in order to ensure
        that adequate clearance is available for the movement.
        It is prima facie evidence that the driver of a vehicle
        transporting an implement of husbandry has failed to
        check the roadway prior to making a movement if the
        vehicle is involved in a collision with a bridge,
        overpass, fixed structure, or properly placed traffic
        control device or if the vehicle blocks traffic due to
        its inability to proceed because of a bridge, overpass,
        fixed structure, or properly placed traffic control
        device.
            (B) Flags shall be displayed so as to wave freely
        at the extremities of overwidth objects and at the
        extreme ends of all protrusions, projections, and
        overhangs. All flags shall be clean, bright red flags
        with no advertising, wording, emblem, or insignia
        inscribed upon them and at least 18 inches square.
            (C) "OVERSIZE LOAD" signs are mandatory on the
        front and rear of all vehicles with loads over 10 feet
        wide. These signs must have 12-inch high black letters
        with a 2-inch stroke on a yellow sign that is 7 feet
        wide by 18 inches high.
            (D) One civilian escort vehicle is required for a
        load that exceeds 14 feet 6 inches in width and 2
        civilian escort vehicles are required for a load that
        exceeds 16 feet in width on the National System of
        Interstate and Defense Highways or other highways in
        the system of State highways.
            (E) The requirements for a civilian escort vehicle
        and driver are as follows:
                (1) The civilian escort vehicle shall be a
            passenger car or a second division vehicle not
            exceeding a gross vehicle weight of 8,000 pounds
            that is designed to afford clear and unobstructed
            vision to both front and rear.
                (2) The escort vehicle driver must be properly
            licensed to operate the vehicle.
                (3) While in use, the escort vehicle must be
            equipped with illuminated rotating, oscillating,
            or flashing amber lights or flashing amber strobe
            lights mounted on top that are of sufficient
            intensity to be visible at 500 feet in normal
            sunlight.
                (4) "OVERSIZE LOAD" signs are mandatory on all
            escort vehicles. The sign on an escort vehicle
            shall have 8-inch high black letters on a yellow
            sign that is 5 feet wide by 12 inches high.
                (5) When only one escort vehicle is required
            and it is operating on a two-lane highway, the
            escort vehicle shall travel approximately 300 feet
            ahead of the load. The rotating, oscillating, or
            flashing lights or flashing amber strobe lights
            and an "OVERSIZE LOAD" sign shall be displayed on
            the escort vehicle and shall be visible from the
            front. When only one escort vehicle is required and
            it is operating on a multilane divided highway, the
            escort vehicle shall travel approximately 300 feet
            behind the load and the sign and lights shall be
            visible from the rear.
                (6) When 2 escort vehicles are required, one
            escort shall travel approximately 300 feet ahead
            of the load and the second escort shall travel
            approximately 300 feet behind the load. The
            rotating, oscillating, or flashing lights or
            flashing amber strobe lights and an "OVERSIZE
            LOAD" sign shall be displayed on the escort
            vehicles and shall be visible from the front on the
            lead escort and from the rear on the trailing
            escort.
                (7) When traveling within the corporate limits
            of a municipality, the escort vehicle shall
            maintain a reasonable and proper distance from the
            oversize load, consistent with existing traffic
            conditions.
                (8) A separate escort shall be provided for
            each load hauled.
                (9) The driver of an escort vehicle shall obey
            all traffic laws.
                (10) The escort vehicle must be in safe
            operational condition.
                (11) The driver of the escort vehicle must be
            in radio contact with the driver of the vehicle
            carrying the oversize load.
            (F) A transport vehicle while under load of more
        than 8 feet 6 inches in width must be equipped with an
        illuminated rotating, oscillating, or flashing amber
        light or lights or a flashing amber strobe light or
        lights mounted on the top of the cab that are of
        sufficient intensity to be visible at 500 feet in
        normal sunlight. If the load on the transport vehicle
        blocks the visibility of the amber lighting from the
        rear of the vehicle, the vehicle must also be equipped
        with an illuminated rotating, oscillating, or flashing
        amber light or lights or a flashing amber strobe light
        or lights mounted on the rear of the load that are of
        sufficient intensity to be visible at 500 feet in
        normal sunlight.
            (G) When a flashing amber light is required on the
        transport vehicle under load and it is operating on a
        two-lane highway, the transport vehicle shall display
        to the rear at least one rotating, oscillating, or
        flashing light or a flashing amber strobe light and an
        "OVERSIZE LOAD" sign. When a flashing amber light is
        required on the transport vehicle under load and it is
        operating on a multilane divided highway, the sign and
        light shall be visible from the rear.
            (H) Maximum speed shall be 45 miles per hour on all
        such moves or 5 miles per hour above the posted minimum
        speed limit, whichever is greater, but the vehicle
        shall not at any time exceed the posted maximum speed
        limit.
        (3) Portable buildings designed and used for
    agricultural and livestock raising operations that are not
    more than 14 feet wide and with not more than a 1 foot
    overhang along the left side of the hauling vehicle.
    However, the buildings shall not be transported more than
    10 miles and not on any route that is part of the National
    System of Interstate and Defense Highways.
    All buildings when being transported shall display at least
2 red cloth flags, not less than 12 inches square, mounted as
high as practicable on the left and right side of the building.
    A State Police escort shall be required if it is necessary
for this load to use part of the left lane when crossing any 2
laned State highway bridge.
    (c) Vehicles propelled by electric power obtained from
overhead trolley wires operated wholly within the corporate
limits of a municipality are also exempt from the width
limitation.
    (d) Exemptions are also granted to vehicles designed for
the carrying of more than 10 persons under the following
conditions:
        (1) (Blank);
        (2) When operated within any public transportation
    service with the approval of local authorities or an
    appropriate public body authorized by law to provide public
    transportation. Any vehicle so operated may be 8 feet 6
    inches in width; or
        (3) When a county engineer or superintendent of
    highways, after giving due consideration to the mass
    transportation needs of the area and to the width and
    condition of the road, has determined that the operation of
    buses wider than 8 feet will not pose an undue safety
    hazard on a particular county or township road segment, he
    or she may authorize buses not to exceed 8 feet 6 inches in
    width on any highway under that engineer's or
    superintendent's jurisdiction.
    (d-1) A recreational vehicle, as defined in Section 1-169,
may exceed 8 feet 6 inches in width if:
        (1) the excess width is attributable to appurtenances
    that extend 6 inches or less beyond either side of the body
    of the vehicle; and
        (2) the roadway on which the vehicle is traveling has
    marked lanes for vehicular traffic that are at least 11
    feet in width.
    As used in this subsection (d-1) and in subsection (d-2),
the term appurtenance includes (i) a retracted awning and its
support hardware and (ii) any appendage that is intended to be
an integral part of a recreation vehicle.
    (d-2) A recreational vehicle that exceeds 8 feet 6 inches
in width as provided in subsection (d-1) may travel any roadway
of the State if the vehicle is being operated between a roadway
permitted under subsection (d-1) and:
        (1) the location where the recreation vehicle is
    garaged;
        (2) the destination of the recreation vehicle; or
        (3) a facility for food, fuel, repair, services, or
    rest.
    (e) A vehicle and load traveling upon the National System
of Interstate and Defense Highways or any other highway in the
system of State highways that has been designated as a Class I
or Class II highway by the Department, or any street or highway
designated by local authorities, may have a total outside width
of 8 feet 6 inches, provided that certain safety devices that
the Department determines as necessary for the safe and
efficient operation of motor vehicles shall not be included in
the calculation of width.
    (e-1) A vehicle and load more than 8 feet wide but not
exceeding 8 feet 6 inches in width is allowed access according
to the following:
        (1) A vehicle and load not exceeding 80,000 73,280
    pounds in weight is allowed access from any State
    designated highway onto any county, township, or municipal
    highway for a distance of 5 highway miles for the purpose
    of loading and unloading, provided:
            (A) The vehicle and load does not exceed 65 feet
        overall length.
            (B) There is no sign prohibiting that access.
            (C) The route is not being used as a thoroughfare
        between State designated highways.
        (2) A vehicle and load not exceeding 80,000 73,280
    pounds in weight is allowed access from any State
    designated highway onto any county or township highway for
    a distance of 5 highway miles or onto any municipal highway
    for a distance of one highway mile for the purpose of food,
    fuel, repairs, and rest, provided:
            (A) The vehicle and load does not exceed 65 feet
        overall length.
            (B) There is no sign prohibiting that access.
            (C) The route is not being used as a thoroughfare
        between State designated highways.
        (3) A vehicle and load not exceeding 80,000 pounds in
    weight is allowed access from a Class I highway onto any
    street or highway for a distance of one highway mile for
    the purpose of loading, unloading, food, fuel, repairs, and
    rest, provided there is no sign prohibiting that access.
        (4) A vehicle and load not exceeding 80,000 pounds in
    weight is allowed access from a Class I or Class II highway
    onto any State highway or any locally designated highway
    for a distance of 5 highway miles for the purpose of
    loading, unloading, food, fuel, repairs, and rest.
        (5) A trailer or semi-trailer not exceeding 28 feet 6
    inches in length, that was originally in combination with a
    truck tractor, shall have unlimited access to points of
    loading and unloading.
        (6) All household goods carriers shall have unlimited
    access to points of loading and unloading.
    Section 5-35 of the Illinois Administrative Procedure Act
relating to procedures for rulemaking shall not apply to the
designation of highways under this paragraph (e).
    (f) Mirrors required by Section 12-502 of this Code and
other safety devices identified by the Department may project
up to 14 inches beyond each side of a bus and up to 6 inches
beyond each side of any other vehicle, and that projection
shall not be deemed a violation of the width restrictions of
this Section.
    (g) Any person who is convicted of violating this Section
is subject to the penalty as provided in paragraph (b) of
Section 15-113.
(Source: P.A. 93-177, eff. 7-11-03; 94-949, eff. 1-1-07.)
 
    (625 ILCS 5/15-107)   (from Ch. 95 1/2, par. 15-107)
    Sec. 15-107. Length of vehicles.
    (a) The maximum length of a single vehicle on any highway
of this State may not exceed 42 feet except the following:
        (1) Semitrailers.
        (2) Charter or regulated route buses may be up to 45
    feet in length, not including energy absorbing bumpers.
    (a-1) A motor home as defined in Section 1-145.01 may be up
to 45 feet in length, not including energy absorbing bumpers.
The length limitations described in this subsection (a-1) shall
be exclusive of energy-absorbing bumpers and rear view mirrors.
    (b) On all non-State highways, the maximum length of
vehicles in combinations is as follows:
        (1) A truck tractor in combination with a semitrailer
    may not exceed 55 feet overall dimension.
        (2) A truck tractor-semitrailer-trailer may not exceed
    60 feet overall dimension.
        (3) Combinations specially designed to transport motor
    vehicles or boats may not exceed 60 feet overall dimension.
    Vehicles operating during daylight hours when transporting
poles, pipes, machinery, or other objects of a structural
nature that cannot readily be dismembered are exempt from
length limitations, provided that no object may exceed 80 feet
in length and the overall dimension of the vehicle including
the load may not exceed 100 feet. This exemption does not apply
to operation on a Saturday, Sunday, or legal holiday. Legal
holidays referred to in this Section are the days on which the
following traditional holidays are celebrated: New Year's Day;
Memorial Day; Independence Day; Labor Day; Thanksgiving Day;
and Christmas Day.
    Vehicles and loads operated by a public utility while en
route to make emergency repairs to public service facilities or
properties are exempt from length limitations, provided that
during night operations every vehicle and its load must be
equipped with a sufficient number of clearance lamps on both
sides and marker lamps on the extreme ends of any projecting
load to clearly mark the dimensions of the load.
    A tow truck in combination with a disabled vehicle or
combination of disabled vehicles, as provided in paragraph (6)
of subsection (c) of this Section, is exempt from length
limitations.
    All other combinations not listed in this subsection (b)
may not exceed 60 feet overall dimension.
    (c) Except as provided in subsections (c-1) and (c-2),
combinations of vehicles may not exceed a total of 2 vehicles
except the following:
        (1) A truck tractor semitrailer may draw one trailer.
        (2) A truck tractor semitrailer may draw one converter
    dolly.
        (3) A truck tractor semitrailer may draw one vehicle
    that is defined in Chapter 1 as special mobile equipment,
    provided the overall dimension does not exceed 60 feet.
        (4) A truck in transit may draw 3 trucks in transit
    coupled together by the triple saddlemount method.
        (5) Recreational vehicles consisting of 3 vehicles,
    provided the following:
            (A) The total overall dimension does not exceed 60
        feet.
            (B) The towing vehicle is a properly registered
        vehicle capable of towing another vehicle using a
        fifth-wheel type assembly.
            (C) The second vehicle in the combination of
        vehicles is a recreational vehicle that is towed by a
        fifth-wheel assembly. This vehicle must be properly
        registered and must be equipped with brakes,
        regardless of weight.
            (D) The third vehicle must be the lightest of the 3
        vehicles and be a trailer or semitrailer designed or
        used for transporting a boat, all-terrain vehicle,
        personal watercraft, or motorcycle.
            (E) The towed vehicles may be only for the use of
        the operator of the towing vehicle.
            (F) All vehicles must be properly equipped with
        operating brakes and safety equipment required by this
        Code, except the additional brake requirement in
        subdivision (C) of this subparagraph (5).
        (6) A tow truck in combination with a disabled vehicle
    or combination of disabled vehicles, provided the towing
    vehicle:
            (A) Is specifically designed as a tow truck having
        a gross vehicle weight rating of at least 18,000 pounds
        and equipped with air brakes, provided that air brakes
        are required only if the towing vehicle is towing a
        vehicle, semitrailer, or tractor-trailer combination
        that is equipped with air brakes. For the purpose of
        this subsection, gross vehicle weight rating, or GVWR,
        means the value specified by the manufacturer as the
        loaded weight of the tow truck.
            (B) Is equipped with flashing, rotating, or
        oscillating amber lights, visible for at least 500 feet
        in all directions.
            (C) Is capable of utilizing the lighting and
        braking systems of the disabled vehicle or combination
        of vehicles.
            (D) Does not engage a tow exceeding 50 highway
        miles from the initial point of wreck or disablement to
        a place of repair. Any additional movement of the
        vehicles may occur only upon issuance of authorization
        for that movement under the provisions of Sections
        15-301 through 15-319 of this Code.
        The Department may by rule or regulation prescribe
    additional requirements regarding length limitations for a
    tow truck towing another vehicle.
        For purposes of this Section, a tow-dolly that merely
    serves as substitute wheels for another legally licensed
    vehicle is considered part of the licensed vehicle and not
    a separate vehicle.
        (7) Commercial vehicles consisting of 3 vehicles,
    provided the following:
            (A) The total overall dimension does not exceed 65
        feet.
            (B) The towing vehicle is a properly registered
        vehicle capable of towing another vehicle using a
        fifth-wheel type assembly or a goose-neck hitch ball.
            (C) The third vehicle must be the lightest of the 3
        vehicles and be a trailer or semitrailer.
            (D) All vehicles must be properly equipped with
        operating brakes and safety equipment required by this
        Code.
            (E) The combination of vehicles must be operated by
        a person who holds a commercial driver's license (CDL).
            (F) The combination of vehicles must be en route to
        a location where new or used trailers are sold by an
        Illinois or out-of-state licensed new or used trailer
        dealer.
    (c-1) A combination of 3 vehicles is allowed access to any
State designated highway if:
        (1) the length of neither towed vehicle exceeds 28.5
    feet;
        (2) the overall wheel base of the combination of
    vehicles does not exceed 62 feet; and
        (3) the combination of vehicles is en route to a
    location where new or used trailers are sold by an Illinois
    or out-of-state licensed new or used trailer dealer.
    (c-2) A combination of 3 vehicles is allowed access from
any State designated highway onto any county, township, or
municipal highway for a distance of 5 highway miles for the
purpose of delivery or collection of one or both of the towed
vehicles if:
        (1) the length of neither towed vehicle exceeds 28.5
    feet;
        (2) the combination of vehicles does not exceed 40,000
    pounds in gross weight and 8 feet 6 inches in width;
        (3) there is no sign prohibiting that access;
        (4) the route is not being used as a thoroughfare
    between State designated highways; and
        (5) the combination of vehicles is en route to a
    location where new or used trailers are sold by an Illinois
    or out-of-state licensed new or used trailer dealer.
    (d) On Class I highways there are no overall length
limitations on motor vehicles operating in combinations
provided:
        (1) The length of a semitrailer, unladen or with load,
    in combination with a truck tractor may not exceed 53 feet.
        (2) The distance between the kingpin and the center of
    the rear axle of a semitrailer longer than 48 feet, in
    combination with a truck tractor, may not exceed 45 feet 6
    inches.
        (3) The length of a semitrailer or trailer, unladen or
    with load, operated in a truck tractor-semitrailer-trailer
    combination, may not exceed 28 feet 6 inches.
        (4) Maxi-cube combinations, as defined in Chapter 1,
    may not exceed 65 feet overall dimension.
        (5) Combinations of vehicles specifically designed to
    transport motor vehicles or boats may not exceed 65 feet
    overall dimension. The length limitation is inclusive of
    front and rear bumpers but exclusive of the overhang of the
    transported vehicles, as provided in paragraph (i) of this
    Section.
        (6) Stinger steered semitrailer vehicles as defined in
    Chapter 1, specifically designed to transport motor
    vehicles or boats, may not exceed 75 feet overall
    dimension. The length limitation is inclusive of front and
    rear bumpers but exclusive of the overhang of the
    transported vehicles, as provided in paragraph (i) of this
    Section.
        (7) A truck in transit transporting 3 trucks coupled
    together by the triple saddlemount method may not exceed 75
    feet overall dimension.
    Vehicles operating during daylight hours when transporting
poles, pipes, machinery, or other objects of a structural
nature that cannot readily be dismembered are exempt from
length limitations, provided that no object may exceed 80 feet
in length and the overall dimension of the vehicle including
the load may not exceed 100 feet. This exemption does not apply
to operation on a Saturday, Sunday, or legal holiday. Legal
holidays referred to in this Section are the days on which the
following traditional holidays are celebrated: New Year's Day;
Memorial Day; Independence Day; Labor Day; Thanksgiving Day;
and Christmas Day.
    Vehicles and loads operated by a public utility while en
route to make emergency repairs to public service facilities or
properties are exempt from length limitations, provided that
during night operations every vehicle and its load must be
equipped with a sufficient number of clearance lamps on both
sides and marker lamps on the extreme ends of any projecting
load to clearly mark the dimensions of the load.
    A tow truck in combination with a disabled vehicle or
combination of disabled vehicles, as provided in paragraph (6)
of subsection (c) of this Section, is exempt from length
limitations.
    The length limitations described in this paragraph (d)
shall be exclusive of safety and energy conservation devices,
such as bumpers, refrigeration units or air compressors and
other devices, that the Department may interpret as necessary
for safe and efficient operation; except that no device
excluded under this paragraph shall have by its design or use
the capability to carry cargo.
    Section 5-35 of the Illinois Administrative Procedure Act
relating to procedures for rulemaking shall not apply to the
designation of highways under this paragraph (d).
    (e) On Class II highways there are no overall length
limitations on motor vehicles operating in combinations,
provided:
        (1) The length of a semitrailer, unladen or with load,
    in combination with a truck tractor, may not exceed 53 feet
    overall dimension.
        (2) The distance between the kingpin and the center of
    the rear axle of a semitrailer longer than 48 feet, in
    combination with a truck tractor, may not exceed 45 feet 6
    inches.
        (3) A truck tractor-semitrailer-trailer combination
    may not exceed 65 feet in dimension from front axle to rear
    axle.
        (4) The length of a semitrailer or trailer, unladen or
    with load, operated in a truck tractor-semitrailer-trailer
    combination, may not exceed 28 feet 6 inches.
        (5) Maxi-cube combinations, as defined in Chapter 1,
    may not exceed 65 feet overall dimension.
        (6) A combination of vehicles, specifically designed
    to transport motor vehicles or boats, may not exceed 65
    feet overall dimension. The length limitation is inclusive
    of front and rear bumpers but exclusive of the overhang of
    the transported vehicles, as provided in paragraph (i) of
    this Section.
        (7) Stinger steered semitrailer vehicles, as defined
    in Chapter 1, specifically designed to transport motor
    vehicles or boats, may not exceed 75 feet overall
    dimension. The length limitation is inclusive of front and
    rear bumpers but exclusive of the overhang of the
    transported vehicles, as provided in paragraph (i) of this
    Section.
        (8) A truck in transit transporting 3 trucks coupled
    together by the triple saddlemount method may not exceed 75
    feet overall dimension.
    Vehicles operating during daylight hours when transporting
poles, pipes, machinery, or other objects of a structural
nature that cannot readily be dismembered are exempt from
length limitations, provided that no object may exceed 80 feet
in length and the overall dimension of the vehicle including
the load may not exceed 100 feet. This exemption does not apply
to operation on a Saturday, Sunday, or legal holiday. Legal
holidays referred to in this Section are the days on which the
following traditional holidays are celebrated: New Year's Day;
Memorial Day; Independence Day; Labor Day; Thanksgiving Day;
and Christmas Day.
    Vehicles and loads operated by a public utility while en
route to make emergency repairs to public service facilities or
properties are exempt from length limitations, provided that
during night operations every vehicle and its load must be
equipped with a sufficient number of clearance lamps on both
sides and marker lamps on the extreme ends of any projecting
load to clearly mark the dimensions of the load.
    A tow truck in combination with a disabled vehicle or
combination of disabled vehicles, as provided in paragraph (6)
of subsection (c) of this Section, is exempt from length
limitations.
    Local authorities, with respect to streets and highways
under their jurisdiction, may also by ordinance or resolution
allow length limitations of this subsection (e).
    The length limitations described in this paragraph (e)
shall be exclusive of safety and energy conservation devices,
such as bumpers, refrigeration units or air compressors and
other devices, that the Department may interpret as necessary
for safe and efficient operation; except that no device
excluded under this paragraph shall have by its design or use
the capability to carry cargo.
    (e-1) Combinations of vehicles not exceeding 65 feet
overall length are allowed access as follows:
        (1) From any State designated highway onto any county,
    township, or municipal highway for a distance of 5 highway
    miles for the purpose of loading and unloading, provided:
            (A) The vehicle does not exceed 80,000 73,280
        pounds in gross weight and 8 feet 6 inches in width.
            (B) There is no sign prohibiting that access.
            (C) The route is not being used as a thoroughfare
        between State designated highways.
        (2) From any State designated highway onto any county
    or township highway for a distance of 5 highway miles or
    onto any municipal highway for a distance of one highway
    mile for the purpose of food, fuel, repairs, and rest,
    provided:
            (A) The vehicle does not exceed 80,000 73,280
        pounds in gross weight and 8 feet 6 inches in width.
            (B) There is no sign prohibiting that access.
            (C) The route is not being used as a thoroughfare
        between State designated highways.
    (e-2) Except as provided in subsection (e-3), combinations
of vehicles over 65 feet in length, with no overall length
limitation except as provided in subsections (d) and (e) of
this Section, are allowed access as follows:
        (1) From a Class I highway onto any street or highway
    for a distance of one highway mile for the purpose of
    loading, unloading, food, fuel, repairs, and rest,
    provided there is no sign prohibiting that access.
        (2) From a Class I or Class II highway onto any State
    highway or any locally designated highway for a distance of
    5 highway miles for the purpose of loading, unloading,
    food, fuel, repairs, and rest.
    (e-3) Combinations of vehicles over 65 feet in length
operated by household goods carriers, with no overall length
limitations except as provided in subsections (d) and (e) of
this Section, have unlimited access to points of loading and
unloading.
    Section 5-35 of the Illinois Administrative Procedure Act
relating to procedures for rulemaking shall not apply to the
designation of highways under this paragraph (e).
    (f) On Class III and other non-designated State highways,
the length limitations for vehicles in combination are as
follows:
        (1) Truck tractor-semitrailer combinations, must
    comply with either a maximum 55 feet overall wheel base or
    a maximum 65 feet extreme overall dimension.
        (2) Semitrailers, unladen or with load, may not exceed
    53 feet overall dimension.
        (3) No truck tractor-semitrailer-trailer combination
    may exceed 60 feet extreme overall dimension.
        (4) The distance between the kingpin and the center
    axle of a semitrailer longer than 48 feet, in combination
    with a truck tractor, may not exceed 42 feet 6 inches.
    (g) Length limitations in the preceding subsections of this
Section 15-107 do not apply to the following:
        (1) Vehicles operated in the daytime, except on
    Saturdays, Sundays, or legal holidays, when transporting
    poles, pipe, machinery, or other objects of a structural
    nature that cannot readily be dismembered, provided the
    overall length of vehicle and load may not exceed 100 feet
    and no object exceeding 80 feet in length may be
    transported unless a permit has been obtained as authorized
    in Section 15-301.
        (2) Vehicles and loads operated by a public utility
    while en route to make emergency repairs to public service
    facilities or properties, but during night operation every
    vehicle and its load must be equipped with a sufficient
    number of clearance lamps on both sides and marker lamps
    upon the extreme ends of any projecting load to clearly
    mark the dimensions of the load.
        (3) A tow truck in combination with a disabled vehicle
    or combination of disabled vehicles, provided the towing
    vehicle meets the following conditions:
            (A) It is specifically designed as a tow truck
        having a gross vehicle weight rating of at least 18,000
        pounds and equipped with air brakes, provided that air
        brakes are required only if the towing vehicle is
        towing a vehicle, semitrailer, or tractor-trailer
        combination that is equipped with air brakes.
            (B) It is equipped with flashing, rotating, or
        oscillating amber lights, visible for at least 500 feet
        in all directions.
            (C) It is capable of utilizing the lighting and
        braking systems of the disabled vehicle or combination
        of vehicles.
            (D) It does not engage in a tow exceeding 50 miles
        from the initial point of wreck or disablement.
    The Department may by rule or regulation prescribe
additional requirements regarding length limitations for a tow
truck towing another vehicle. The towing vehicle, however, may
tow any disabled vehicle from the initial point of wreck or
disablement to a point where repairs are actually to occur.
This movement shall be valid only on State routes. The tower
must abide by posted bridge weight limits.
    For the purpose of this subsection, gross vehicle weight
rating, or GVWR, shall mean the value specified by the
manufacturer as the loaded weight of the tow truck. Legal
holidays referred to in this Section shall be specified as the
day on which the following traditional holidays are celebrated:
    New Year's Day;
    Memorial Day;
    Independence Day;
    Labor Day;
    Thanksgiving Day; and
    Christmas Day.
    (h) The load upon any vehicle operated alone, or the load
upon the front vehicle of a combination of vehicles, shall not
extend more than 3 feet beyond the front wheels of the vehicle
or the front bumper of the vehicle if it is equipped with a
front bumper. The provisions of this subsection (h) shall not
apply to any vehicle or combination of vehicles specifically
designed for the collection and transportation of waste,
garbage, or recyclable materials during the vehicle's
operation in the course of collecting garbage, waste, or
recyclable materials if the vehicle is traveling at a speed not
in excess of 15 miles per hour during the vehicle's operation
and in the course of collecting garbage, waste, or recyclable
materials. However, in no instance shall the load extend more
than 7 feet beyond the front wheels of the vehicle or the front
bumper of the vehicle if it is equipped with a front bumper.
    (i) The load upon the front vehicle of a combination of
vehicles specifically designed to transport motor vehicles
shall not extend more than 3 feet beyond the foremost part of
the transporting vehicle and the load upon the rear
transporting vehicle shall not extend more than 4 feet beyond
the rear of the bed or body of the vehicle. This paragraph
shall only be applicable upon highways designated in paragraphs
(d) and (e) of this Section.
    (j) Articulated vehicles comprised of 2 sections, neither
of which exceeds a length of 42 feet, designed for the carrying
of more than 10 persons, may be up to 60 feet in length, not
including energy absorbing bumpers, provided that the vehicles
are:
        1. operated by or for any public body or motor carrier
    authorized by law to provide public transportation
    services; or
        2. operated in local public transportation service by
    any other person and the municipality in which the service
    is to be provided approved the operation of the vehicle.
    (j-1) (Blank).
    (k) Any person who is convicted of violating this Section
is subject to the penalty as provided in paragraph (b) of
Section 15-113.
    (l) (Blank).
(Source: P.A. 93-177, eff. 7-11-03; 93-1023, eff. 8-25-04;
94-713, eff. 6-1-06.)
 
    (625 ILCS 5/15-111)  (from Ch. 95 1/2, par. 15-111)
    Sec. 15-111. Wheel and axle loads and gross weights.
    (a) On non-designated highways, no vehicle or combination
of vehicles equipped with pneumatic tires may be operated,
unladen or with load, when the total weight transmitted to the
road surface exceeds 20,000 18,000 pounds on a single axle or
34,000 32,000 pounds on a tandem axle with no axle within the
tandem exceeding 20,000 18,000 pounds except:
        (1) when a different limit is established and posted in
    accordance with Section 15-316 of this Code;
        (2) vehicles for which the Department of
    Transportation and local authorities issue overweight
    permits under authority of Section 15-301 of this Code;
        (3) tow trucks subject to the conditions provided in
    subsection (d) may not exceed 24,000 pounds on a single
    rear axle or 44,000 pounds on a tandem rear axle;
        (4) any single axle of a 2-axle truck weighing 36,000
    pounds or less and not a part of a combination of vehicles,
    shall not exceed 20,000 pounds;
        (5) any single axle of a 2-axle truck equipped with a
    personnel lift or digger derrick, weighing 36,000 pounds or
    less, owned and operated by a public utility, shall not
    exceed 20,000 pounds;
        (6) any single axle of a 2-axle truck specially
    equipped with a front loading compactor used exclusively
    for garbage, refuse, or recycling may not exceed 20,000
    pounds per axle, provided that the gross weight of the
    vehicle does not exceed 40,000 pounds;
        (7) a truck, not in combination and specially equipped
    with a selfcompactor or an industrial roll-off hoist and
    roll-off container, used exclusively for garbage or refuse
    operations may, when laden, transmit upon the road surface
    the following maximum weights: 22,000 pounds on a single
    axle; 40,000 pounds on a tandem axle;
        (8) a truck, not in combination and used exclusively
    for the collection of rendering materials, may, when laden,
    transmit upon the road surface the following maximum
    weights: 22,000 pounds on a single axle; 40,000 pounds on a
    tandem axle;
        (9) tandem axles on a 3-axle truck registered as a
    Special Hauling Vehicle, manufactured prior to or in the
    model year of 2014 and first registered in Illinois prior
    to January 1, 2015, with a distance greater than 72 inches
    but not more than 96 inches between any series of 2 axles,
    is allowed a combined weight on the series not to exceed
    36,000 pounds and neither axle of the series may exceed
    20,000 18,000 pounds. Any vehicle of this type manufactured
    after the model year of 2014 or first registered in
    Illinois after December 31, 2014 may not exceed a combined
    weight of 34,000 32,000 pounds through the series of 2
    axles and neither axle of the series may exceed 20,000
    18,000 pounds;
        (10) a 4-axle truck mixer registered as a Special
    Hauling Vehicle, used exclusively for the mixing and
    transportation of concrete in the plastic state and
    manufactured prior to or in the model year of 2014 and
    first registered in Illinois prior to January 1, 2015, is
    allowed the following maximum weights: 20,000 pounds on any
    single axle; 36,000 pounds on any series of 2 axles greater
    than 72 inches but not more than 96 inches; and 34,000
    pounds on any series of 2 axles greater than 40 inches but
    not more than 72 inches;
        (11) 4-axle vehicles or a 5 or more axle combination of
    vehicles: The weight transmitted upon the road surface
    through any series of 3 axles whose centers are more than
    96 inches apart, measured between extreme axles in the
    series, may not exceed those allowed in the table contained
    in subsection (f) of this Section. No axle or tandem axle
    of the series may exceed the maximum weight permitted under
    this Section for a single or tandem axle.
    No vehicle or combination of vehicles equipped with other
than pneumatic tires may be operated, unladen or with load,
upon the highways of this State when the gross weight on the
road surface through any wheel exceeds 800 pounds per inch
width of tire tread or when the gross weight on the road
surface through any axle exceeds 16,000 pounds.
    (b) On non-designated highways, the gross weight of
vehicles and combination of vehicles including the weight of
the vehicle or combination and its maximum load shall be
subject to the federal bridge formula provided in subsection
(f) of this Section foregoing limitations and further shall not
exceed the following gross weights dependent upon the number of
axles and distance between extreme axles of the vehicle or
combination measured longitudinally to the nearest foot.
 
VEHICLES HAVING 2 AXLES ....................... 36,000 pounds
 
VEHICLES OR COMBINATIONS
HAVING 3 AXLES
With TandemWith or
AxlesWithout
Tandem Axles
MinimumMinimum
distance toMaximumdistance toMaximum
nearest footGrossnearest footGross
betweenWeightbetweenWeight
extreme axles(pounds)extreme axles(pounds)
10 feet41,00016 feet46,000

 
 
1142,0001747,000
1243,0001847,500
1344,0001948,000
1444,5002049,000
1545,00021 feet or more50,000
VEHICLES OR COMBINATIONS HAVING 4 AXLES
MinimumMinimum
distance toMaximumdistance toMaximum
nearest footGrossnearest footGross
betweenWeightbetweenWeight
extreme axles(pounds)extreme axles(pounds)
15 feet50,00026 feet57,500
1650,5002758,000
1751,5002858,500
1852,0002959,500
1952,5003060,000
2053,5003160,500
2154,0003261,500
2254,5003362,000
2355,5003462,500
2456,0003563,500
2556,50036 feet or more64,000
    A vehicle not in a combination having more than 4 axles may
not exceed the weight in the table in this subsection (b) for 4
axles measured between the extreme axles of the vehicle.

 
COMBINATIONS HAVING 5 OR MORE AXLES
Minimum distance toMaximum
nearest foot betweenGross Weight
extreme axles(pounds)
42 feet or less72,000
4373,000
44 feet or more73,280
VEHICLES OPERATING ON CRAWLER TYPE TRACKS ..... 40,000 pounds
 
TRUCKS EQUIPPED WITH SELFCOMPACTORS
OR ROLL-OFF HOISTS AND ROLL-OFF CONTAINERS FOR GARBAGE,
REFUSE, OR RECYCLING HAULS ONLY AND TRUCKS USED FOR
THE COLLECTION OF RENDERING MATERIALS
On Highway Not Part of National System
of Interstate and Defense Highways
with 2 axles                                   36,000 pounds
with 3 axles                                   54,000 pounds
 
TWO AXLE TRUCKS EQUIPPED WITH
A FRONT LOADING COMPACTOR USED EXCLUSIVELY
FOR THE COLLECTION OF GARBAGE, REFUSE, OR RECYCLING
with 2 axles                                   40,000 pounds
 
    A 4-axle truck mixer registered as a Special Hauling
Vehicle, used exclusively for mixing and transportation of
concrete in the plastic state, manufactured before or in the
model year of 2014, and first registered in Illinois before
January 1, 2015, is allowed a maximum gross weight listed in
the table of subsection (f) of this Section for 4 axles. This
vehicle, while loaded with concrete in the plastic state, is
not subject to the series of 3 axles requirement provided for
in subdivision (a)(11) of this Section, but no axle or tandem
axle of the series may exceed the maximum weight permitted
under subdivision (a)(10) of this Section.
    (b-1) As used in this Section, a "recycling haul" or
"recycling operation" means the hauling of segregated,
non-hazardous, non-special, homogeneous non-putrescible
materials, such as paper, glass, cans, or plastic, for
subsequent use in the secondary materials market.
    (c) Cities having a population of more than 50,000 may
permit by ordinance axle loads on 2 axle motor vehicles 33 1/2%
above those provided for herein, but the increase shall not
become effective until the city has officially notified the
Department of the passage of the ordinance and shall not apply
to those vehicles when outside of the limits of the city, nor
shall the gross weight of any 2 axle motor vehicle operating
over any street of the city exceed 40,000 pounds.
    (d) Weight limitations shall not apply to vehicles
(including loads) operated by a public utility when
transporting equipment required for emergency repair of public
utility facilities or properties or water wells.
    A combination of vehicles, including a tow truck and a
disabled vehicle or disabled combination of vehicles, that
exceeds the weight restriction imposed by this Code, may be
operated on a public highway in this State provided that
neither the disabled vehicle nor any vehicle being towed nor
the tow truck itself shall exceed the weight limitations
permitted under this Chapter. During the towing operation,
neither the tow truck nor the vehicle combination shall exceed
24,000 pounds on a single rear axle and 44,000 pounds on a
tandem rear axle, provided the towing vehicle:
        (1) is specifically designed as a tow truck having a
    gross vehicle weight rating of at least 18,000 pounds and
    is equipped with air brakes, provided that air brakes are
    required only if the towing vehicle is towing a vehicle,
    semitrailer, or tractor-trailer combination that is
    equipped with air brakes;
        (2) is equipped with flashing, rotating, or
    oscillating amber lights, visible for at least 500 feet in
    all directions;
        (3) is capable of utilizing the lighting and braking
    systems of the disabled vehicle or combination of vehicles;
    and
        (4) does not engage in a tow exceeding 20 miles from
    the initial point of wreck or disablement. Any additional
    movement of the vehicles may occur only upon issuance of
    authorization for that movement under the provisions of
    Sections 15-301 through 15-319 of this Code. The towing
    vehicle, however, may tow any disabled vehicle from the
    initial point of wreck or disablement to a point where
    repairs are actually to occur. This movement shall be valid
    only on State routes. The tower must abide by posted bridge
    weight limits.
    Gross weight limits shall not apply to the combination of
the tow truck and vehicles being towed. The tow truck license
plate must cover the operating empty weight of the tow truck
only. The weight of each vehicle being towed shall be covered
by a valid license plate issued to the owner or operator of the
vehicle being towed and displayed on that vehicle. If no valid
plate issued to the owner or operator of that vehicle is
displayed on that vehicle, or the plate displayed on that
vehicle does not cover the weight of the vehicle, the weight of
the vehicle shall be covered by the third tow truck plate
issued to the owner or operator of the tow truck and
temporarily affixed to the vehicle being towed. If a roll-back
carrier is registered and being used as a tow truck, however,
the license plate or plates for the tow truck must cover the
gross vehicle weight, including any load carried on the bed of
the roll-back carrier.
    The Department may by rule or regulation prescribe
additional requirements. However, nothing in this Code shall
prohibit a tow truck under instructions of a police officer
from legally clearing a disabled vehicle, that may be in
violation of weight limitations of this Chapter, from the
roadway to the berm or shoulder of the highway. If in the
opinion of the police officer that location is unsafe, the
officer is authorized to have the disabled vehicle towed to the
nearest place of safety.
    For the purpose of this subsection, gross vehicle weight
rating, or GVWR, shall mean the value specified by the
manufacturer as the loaded weight of the tow truck.
    (e) No vehicle or combination of vehicles equipped with
pneumatic tires shall be operated, unladen or with load, upon
the highways of this State in violation of the provisions of
any permit issued under the provisions of Sections 15-301
through 15-319 of this Chapter.
    (f) No On designated Class I, II, or III highways and the
National System of Interstate and Defense Highways, no vehicle
or combination of vehicles with pneumatic tires may be
operated, unladen or with load, when the total weight on the
road surface exceeds the following: 20,000 pounds on a single
axle; 34,000 pounds on a tandem axle with no axle within the
tandem exceeding 20,000 pounds; 80,000 pounds gross weight for
vehicle combinations of 5 or more axles; or a total weight on a
group of 2 or more consecutive axles in excess of that weight
produced by the application of the following formula: W = 500
times the sum of (LN divided by N-1) + 12N + 36, where "W"
equals overall total weight on any group of 2 or more
consecutive axles to the nearest 500 pounds, "L" equals the
distance measured to the nearest foot between extremes of any
group of 2 or more consecutive axles, and "N" equals the number
of axles in the group under consideration.
    The above formula when expressed in tabular form results in
allowable loads as follows:
 
Distance measured
to the nearest
foot between the
extremes of any         Maximum weight in pounds
group of 2 or           of any group of
more consecutive        2 or more consecutive axles
axles
feet2 axles3 axles4 axles5 axles6 axles
434,000
534,000
634,000
734,000
838,000*42,000
939,00042,500
1040,00043,500
1144,000
1245,00050,000
1345,50050,500
1446,50051,500
1547,00052,000
1648,00052,50058,000
1748,50053,50058,500
1849,50054,00059,000
1950,00054,50060,000
2051,00055,50060,50066,000
2151,50056,00061,00066,500
2252,50056,50061,50067,000
2353,00057,50062,50068,000
2454,00058,00063,00068,500
2554,50058,50063,50069,000
2655,50059,50064,00069,500
2756,00060,00065,00070,000
2857,00060,50065,50071,000
2957,50061,50066,00071,500
3058,50062,00066,50072,000
3159,00062,50067,50072,500
3260,00063,50068,00073,000
3364,00068,50074,000
3464,50069,00074,500
3565,50070,00075,000
3666,00070,50075,500
3766,50071,00076,000
3867,50072,00077,000
3968,00072,50077,500
4068,50073,00078,000
4169,50073,50078,500
4270,00074,00079,000
4370,50075,00080,000
4471,50075,500
4572,00076,000
4672,50076,500
4773,50077,500
4874,00078,000
4974,50078,500
5075,50079,000
5176,00080,000
5276,500
5377,500
5478,000
5578,500
5679,500
5780,000
*If the distance between 2 axles is 96 inches or less, the 2
axles are tandem axles and the maximum total weight may not
exceed 34,000 pounds, notwithstanding the higher limit
resulting from the application of the formula.
    Vehicles not in a combination having more than 4 axles may
not exceed the weight in the table in this subsection (f) for 4
axles measured between the extreme axles of the vehicle.
    Vehicles in a combination having more than 6 axles may not
exceed the weight in the table in this subsection (f) for 6
axles measured between the extreme axles of the combination.
    Local authorities, with respect to streets and highways
under their jurisdiction, without additional fees, may also by
ordinance or resolution allow the weight limitations of this
subsection, provided the maximum gross weight on any one axle
shall not exceed 20,000 pounds and the maximum total weight on
any tandem axle shall not exceed 34,000 pounds, on designated
highways when appropriate regulatory signs giving notice are
erected upon the street or highway or portion of any street or
highway affected by the ordinance or resolution.
    The following are exceptions to the above formula:
        (1) Two consecutive sets of tandem axles may carry a
    total weight of 34,000 pounds each if the overall distance
    between the first and last axles of the consecutive sets of
    tandem axles is 36 feet or more.
        (2) Vehicles for which a different limit is established
    and posted in accordance with Section 15-316 of this Code.
        (3) Vehicles for which the Department of
    Transportation and local authorities issue overweight
    permits under authority of Section 15-301 of this Code.
    These vehicles are not subject to the bridge formula.
        (4) Tow trucks subject to the conditions provided in
    subsection (d) may not exceed 24,000 pounds on a single
    rear axle or 44,000 pounds on a tandem rear axle.
        (5) A tandem axle on a 3-axle truck registered as a
    Special Hauling Vehicle, manufactured prior to or in the
    model year of 2014, and registered in Illinois prior to
    January 1, 2015, with a distance between 2 axles in a
    series greater than 72 inches but not more than 96 inches
    may not exceed a total weight of 36,000 pounds and neither
    axle of the series may exceed 18,000 pounds.
        (6) A truck not in combination, equipped with a self
    compactor or an industrial roll-off hoist and roll-off
    container, used exclusively for garbage, refuse, or
    recycling operations, may, when laden, transmit upon the
    road surface, except when on part of the National System of
    Interstate and Defense Highways, the following maximum
    weights: 22,000 pounds on a single axle; 40,000 pounds on a
    tandem axle; 36,000 pounds gross weight on a 2-axle
    vehicle; 54,000 pounds gross weight on a 3-axle vehicle.
    This vehicle is not subject to the bridge formula.
        (7) Combinations of vehicles, registered as Special
    Hauling Vehicles that include a semitrailer manufactured
    prior to or in the model year of 2014, and registered in
    Illinois prior to January 1, 2015, having 5 axles with a
    distance of 42 feet or less between extreme axles, may not
    exceed the following maximum weights: 18,000 pounds on a
    single axle; 32,000 pounds on a tandem axle; and 72,000
    pounds gross weight. This combination of vehicles is not
    subject to the bridge formula. For all those combinations
    of vehicles that include a semitrailer manufactured after
    the effective date of this amendatory Act of the 92nd
    General Assembly, the overall distance between the first
    and last axles of the 2 sets of tandems must be 18 feet 6
    inches or more. Any combination of vehicles that has had
    its cargo container replaced in its entirety after December
    31, 2014 may not exceed the weights allowed by the bridge
    formula.
        (8) A 4-axle truck mixer registered as a Special
    Hauling Vehicle, used exclusively for the mixing and
    transportation of concrete in the plastic state,
    manufactured before or in the model year of 2014, first
    registered in Illinois before January 1, 2015, and not
    operated on a highway that is part of the National System
    of Interstate Highways, is allowed the following maximum
    weights: 20,000 pounds on any single axle; 36,000 pounds on
    a series of axles greater than 72 inches but not more than
    96 inches; and 34,000 pounds on any series of 2 axles
    greater than 40 inches but not more than 72 inches. The
    gross weight of this vehicle may not exceed the weights
    allowed by the bridge formula for 4 axles. The bridge
    formula does not apply to any series of 3 axles while the
    vehicle is transporting concrete in the plastic state, but
    no axle or tandem axle of the series may exceed the maximum
    weight permitted under this subsection (f).
    No vehicle or combination of vehicles equipped with other
than pneumatic tires may be operated, unladen or with load,
upon the highways of this State when the gross weight on the
road surface through any wheel exceeds 800 pounds per inch
width of tire tread or when the gross weight on the road
surface through any axle exceeds 16,000 pounds.
    (f-1) A vehicle and load not exceeding 80,000 pounds is
allowed travel on non-designated highways so long as there is
no sign prohibiting that access. A vehicle and load not
exceeding 73,280 pounds is allowed access as follows:
        (1) From any State designated highway onto any county,
    township, or municipal highway for a distance of 5 highway
    miles for the purpose of loading and unloading, provided:
            (A) The vehicle and load does not exceed 8 feet 6
        inches in width and 65 feet overall length.
            (B) There is no sign prohibiting that access.
            (C) The route is not being used as a thoroughfare
        between State designated highways.
        (2) From any State designated highway onto any county
    or township highway for a distance of 5 highway miles, or
    any municipal highway for a distance of one highway mile
    for the purpose of food, fuel, repairs, and rest, provided:
            (A) The vehicle and load does not exceed 8 feet 6
        inches in width and 65 feet overall length.
            (B) There is no sign prohibiting that access.
            (C) The route is not being used as a thoroughfare
        between State designated highways.
    (f-2) A vehicle and load greater than 73,280 pounds in
weight but not exceeding 80,000 pounds is allowed access as
follows:
        (1) From a Class I highway onto any street or highway
    for a distance of one highway mile for the purpose of
    loading, unloading, food, fuel, repairs, and rest,
    provided there is no sign prohibiting that access.
        (2) From a Class I, II, or III highway onto any State
    highway or any local designated highway for a distance of 5
    highway miles for the purpose of loading, unloading, food,
    fuel, repairs, and rest.
    Section 5-35 of the Illinois Administrative Procedure Act
relating to procedures for rulemaking shall not apply to the
designation of highways under this subsection.
    (g) No person shall operate a vehicle or combination of
vehicles over a bridge or other elevated structure constituting
part of a highway with a gross weight that is greater than the
maximum weight permitted by the Department, when the structure
is sign posted as provided in this Section.
    (h) The Department upon request from any local authority
shall, or upon its own initiative may, conduct an investigation
of any bridge or other elevated structure constituting a part
of a highway, and if it finds that the structure cannot with
safety to itself withstand the weight of vehicles otherwise
permissible under this Code the Department shall determine and
declare the maximum weight of vehicles that the structures can
withstand, and shall cause or permit suitable signs stating
maximum weight to be erected and maintained before each end of
the structure. No person shall operate a vehicle or combination
of vehicles over any structure with a gross weight that is
greater than the posted maximum weight.
    (i) Upon the trial of any person charged with a violation
of subsections (g) or (h) of this Section, proof of the
determination of the maximum allowable weight by the Department
and the existence of the signs, constitutes conclusive evidence
of the maximum weight that can be maintained with safety to the
bridge or structure.
(Source: P.A. 94-464, eff. 1-1-06; 94-926, eff. 1-1-07; 95-51,
eff. 1-1-08.)
 
    (625 ILCS 5/15-112)  (from Ch. 95 1/2, par. 15-112)
    Sec. 15-112. Officers to weigh vehicles and require removal
of excess loads.
    (a) Any police officer having reason to believe that the
weight of a vehicle and load is unlawful shall require the
driver to stop and submit to a weighing of the same either by
means of a portable or stationary scales that have been tested
and approved at a frequency prescribed by the Illinois
Department of Agriculture, or for those scales operated by the
State, when such tests are requested by the Department of State
Police, whichever is more frequent. If such scales are not
available at the place where such vehicle is stopped, the
police officer shall require that such vehicle be driven to the
nearest available scale that has been tested and approved
pursuant to this Section by the Illinois Department of
Agriculture. Notwithstanding any provisions of the Weights and
Measures Act or the United States Department of Commerce NIST
handbook 44, multi or single draft weighing is an acceptable
method of weighing by law enforcement for determining a
violation of Chapter 3 or 15 of this Code. Law enforcement is
exempt from the requirements of commercial weighing
established in NIST handbook 44.
    Within 18 months after the effective date of this
amendatory Act of the 91st General Assembly, all municipal and
county officers, technicians, and employees who set up and
operate portable scales for wheel load or axle load or both and
issue citations based on the use of portable scales for wheel
load or axle load or both and who have not successfully
completed initial classroom and field training regarding the
set up and operation of portable scales, shall attend and
successfully complete initial classroom and field training
administered by the Illinois Law Enforcement Training
Standards Board.
    (b) Whenever an officer, upon weighing a vehicle and the
load, determines that the weight is unlawful, such officer
shall require the driver to stop the vehicle in a suitable
place and remain standing until such portion of the load is
removed as may be necessary to reduce the weight of the vehicle
to the limit permitted under this Chapter, or to the limit
permitted under the terms of a permit issued pursuant to
Sections 15-301 through 15-318 and shall forthwith arrest the
driver or owner. All material so unloaded shall be cared for by
the owner or operator of the vehicle at the risk of such owner
or operator; however, whenever a 3 or 4 axle vehicle with a
tandem axle dimension greater than 72 inches, but less than 96
inches and registered as a Special Hauling Vehicle is
transporting asphalt or concrete in the plastic state that
exceeds axle weight or gross weight limits by less than 4,000
pounds, the owner or operator of the vehicle shall accept the
arrest ticket or tickets for the alleged violations under this
Section and proceed without shifting or reducing the load being
transported or may shift or reduce the load under the
provisions of subsection (d) or (e) of this Section, when
applicable. Any fine imposed following an overweight violation
by a vehicle registered as a Special Hauling Vehicle
transporting asphalt or concrete in the plastic state shall be
paid as provided in subsection 4 of paragraph (a) of Section
16-105 of this Code.
    (c) The Department of Transportation may, at the request of
the Department of State Police, erect appropriate regulatory
signs on any State highway directing second division vehicles
to a scale. The Department of Transportation may also, at the
direction of any State Police officer, erect portable
regulating signs on any highway directing second division
vehicles to a portable scale. Every such vehicle, pursuant to
such sign, shall stop and be weighed.
    (d) Whenever any axle load of a vehicle exceeds the axle or
tandem axle weight limits permitted by paragraph (a) or (f) of
Section 15-111 by 2000 pounds or less, the owner or operator of
the vehicle must shift or remove the excess so as to comply
with paragraph (a) or (f) of Section 15-111. No overweight
arrest ticket shall be issued to the owner or operator of the
vehicle by any officer if the excess weight is shifted or
removed as required by this paragraph.
    (e) Whenever the gross weight of a vehicle with a
registered gross weight of 80,000 73,280 pounds or less exceeds
the weight limits of paragraph (b) or (f) of Section 15-111 of
this Chapter by 2000 pounds or less, the owner or operator of
the vehicle must remove the excess. Whenever the gross weight
of a vehicle with a registered gross weight of 80,000 73,281
pounds or more exceeds the weight limits of paragraph (b) or
(f) of Section 15-111 by 1,000 pounds or less or 2,000 pounds
or less if weighed on wheel load weighers, the owner or
operator of the vehicle must remove the excess. In either case
no arrest ticket for any overweight violation of this Code
shall be issued to the owner or operator of the vehicle by any
officer if the excess weight is removed as required by this
paragraph. A person who has been granted a special permit under
Section 15-301 of this Code shall not be granted a tolerance on
wheel load weighers.
    (f) Whenever an axle load of a vehicle exceeds axle weight
limits allowed by the provisions of a permit an arrest ticket
shall be issued, but the owner or operator of the vehicle may
shift the load so as to comply with the provisions of the
permit. Where such shifting of a load to comply with the permit
is accomplished, the owner or operator of the vehicle may then
proceed.
    (g) Any driver of a vehicle who refuses to stop and submit
his vehicle and load to weighing after being directed to do so
by an officer or removes or causes the removal of the load or
part of it prior to weighing is guilty of a business offense
and shall be fined not less than $500 nor more than $2,000.
(Source: P.A. 91-129, eff. 7-16-99; 92-417, eff. 1-1-02.)
 
    (625 ILCS 5/15-113)  (from Ch. 95 1/2, par. 15-113)
    Sec. 15-113. Violations; Penalties.
    (a) Whenever any vehicle is operated in violation of the
provisions of Section 15-111 or subsection (d) of Section
3-401, the owner or driver of such vehicle shall be deemed
guilty of such violation and either the owner or the driver of
such vehicle may be prosecuted for such violation. Any person
charged with a violation of any of these provisions who pleads
not guilty shall be present in court for the trial on the
charge. Any person, firm or corporation convicted of any
violation of Section 15-111 including, but not limited to, a
maximum axle or gross limit specified on a regulatory sign
posted in accordance with paragraph (g) or (h) of Section
15-111, shall be fined according to the following schedule:
Up to and including2000 pounds
overweight =$100 $50
from 2001 through2500 pounds
overweight =the fine is $270 $135
from 2501 through3000 pounds
overweight =the fine is $330 $165
from 3001 through3500 pounds
overweight =the fine is $520 $260
from 3501 through4000 pounds
overweight =the fine is $600 $300
from 4001 through4500 pounds
overweight =the fine is $850 $425
from 4501 through5000 pounds
overweight =the fine is $950 $475
from 5001 or more poundsoverweight =the fine shall be
computed by
assessing $1500 $750 for
the first 5000
pounds overweight
and $150 $75 for each
additional increment
of 500 pounds
overweight or
fraction thereof.
    In addition any person, firm or corporation convicted of 4
or more violations of Section 15-111 within any 12 month period
shall be fined an additional amount of $5,000 $2500 for the
fourth and each subsequent conviction within the 12 month
period. Provided, however, that with regard to a firm or
corporation, a fourth or subsequent conviction shall mean a
fourth or subsequent conviction attributable to any one
employee-driver.
    (b) Whenever any vehicle is operated in violation of the
provisions of Sections 15-102, 15-103 or 15-107, the owner or
driver of such vehicle shall be deemed guilty of such violation
and either may be prosecuted for such violation. Any person,
firm or corporation convicted of any violation of Sections
15-102, 15-103 or 15-107 shall be fined for the first or second
conviction an amount equal to not less than $50 nor more than
$500, and for the third and subsequent convictions by the same
person, firm or corporation within a period of one year after
the date of the first offense, not less than $500 nor more than
$1,000.
    (c) All proceeds of the additional fines imposed by this
amendatory Act of the 96th General Assembly shall be deposited
into the Capital Projects Fund.
(Source: P.A. 88-476; 89-117, eff. 7-7-95; 89-245, eff.
1-1-96.)
 
    (625 ILCS 5/15-306)  (from Ch. 95 1/2, par. 15-306)
    Sec. 15-306. Fees for Overweight-Axle Loads. Fees for
special permits to move legal gross weight vehicles,
combinations of vehicles and loads with overweight-axle loads
shall be paid by the applicant to the Department as follows:
    For each overweight single axle or tandem axle group, the
flat rate fees herein scheduled for increments of 45 miles or
fraction thereof including issuance fee predicated upon a
20,000 an 18,000 pound single axle equivalency.
20,000 18,000 Pound Single Axle Equivalency Fees
Axle weight2-Axle3-Axle
in excessSingle AxleTandemTandem
of legal
1-6000 lbs.$5$5$5
6001-11,000 lbs.876
11,001-17,000 lbs.not permitted87
17,001-22,000 lbs.not permittednot permitted9
22,001-29,000 lbs.not permittednot permitted11
(Source: P.A. 90-676, eff. 7-31-98.)
 
    (625 ILCS 5/15-307)  (from Ch. 95 1/2, par. 15-307)
    Sec. 15-307. Fees for Overweight-Gross Loads. Fees for
special permits to move vehicles, combinations of vehicles and
loads with overweight-gross loads shall be paid at the flat
rate fees established in this Section for weights in excess of
legal gross weights, by the applicant to the Department.
    (a) With respect to fees for overweight-gross loads listed
in this Section and for overweight-axle loads listed in Section
15-306, one fee only shall be charged, whichever is the
greater, but not for both.
    (b) In lieu of the fees stated in this Section and Section
15-306, with respect to combinations of vehicles consisting of
a 3-axle truck tractor with a tandem axle composed of 2
consecutive axles drawing a semitrailer, or other vehicle
approved by the Department, equipped with a tandem axle
composed of 3 consecutive axles, weighing over 80,000 73,280
pounds but not more than 88,000 pounds gross weight, the fees
shall be at the following rates:
    DistanceRate
For the first 45 miles$10
From 45 miles to 90 miles12.50
From 90 miles to 135 miles15.00
From 135 miles to 180 miles17.50
From 180 miles to 225 miles20.00
For each additional 45 miles or part
thereof in excess of the rate for
225 miles, an additional2.50
    For such combinations weighing over 88,000 pounds but not
more than 100,000 pounds gross weight, the fees shall be at the
following rates:
    DistanceRate
For the first 45 miles15
From 45 miles to 90 miles25
From 90 miles to 135 miles35
From 135 miles to 180 miles45
From 180 miles to 225 miles55
For each additional 45 miles or part
thereof in excess of the rate for
225 miles, an additional10
    For such combination weighing over 100,000 pounds but not
more than 110,000 pounds gross weight, the fees shall be at the
following rates:
    DistanceRate
For the first 45 miles$20
From 45 miles to 90 miles32.50
From 90 miles to 135 miles45
From 135 miles to 180 miles57.50
From 180 miles to 225 miles70
For each additional 45 miles or part
thereof in excess of the rate for
225 miles an additional12.50
    For such combinations weighing over 110,000 pounds but not
more than 120,000 pounds gross weight, the fees shall be at the
following rates:
    DistanceRate
For the first 45 miles$30
From 46 miles to 90 miles55
From 90 miles to 135 miles80
From 135 miles to 180 miles105
From 180 miles to 225 miles130
For each additional 45 miles or part
thereof in excess of the rate
for 225 miles an additional25
    Payment of overweight fees for the above combinations also
shall include fees for overwidth dimensions of 4 feet or less,
overheight and overlength. Any overwidth in excess of 4 feet
shall be charged an additional fee of $15.
    (c) In lieu of the fees stated in this Section and Section
15-306 of this Chapter, with respect to combinations of
vehicles consisting of a 3-axle truck tractor with a tandem
axle composed of 2 consecutive axles drawing a semitrailer, or
other vehicle approved by the Department, equipped with a
tandem axle composed of 2 consecutive axles, weighing over
80,000 73,280 pounds but not more than 88,000 pounds gross
weight, the fees shall be at the following rates:
    DistanceRate
For the first 45 miles$20
From 45 miles to 90 miles32.50
From 90 miles to 135 miles45
From 135 miles to 180 miles57.50
From 180 miles to 225 miles70
For each additional 60 miles or part
thereof in excess of the rate for
225 miles an additional12.50
    For such combination weighing over 88,000 pounds but not
more than 100,000 pounds gross weight, the fees shall be at the
following rates:
    DistanceRate
For the first 45 miles$30
From 46 miles to 90 miles55
From 90 miles to 135 miles80
From 135 miles to 180 miles105
From 180 miles to 225 miles130
For each additional 45 miles or part
thereof in excess of the rate for
225 miles an additional25
    Payment of overweight fees for the above combinations also
shall include fees for overwidth dimension of 4 feet or less,
overheight and overlength. Any overwidth in excess of 4 feet
shall be charged an additional overwidth fee of $15.
    (d) In lieu of the fees stated in this Section and in
Section 15-306 of this Chapter, with respect to a 3 (or more)
axle mobile crane or water well-drilling vehicle consisting of
a single axle and a tandem axle or 2 tandem axle groups
composed of 2 consecutive axles each, with a distance of
extreme axles not less than 18 feet, weighing not more than
60,000 pounds gross with no single axle weighing more than
21,000 pounds, or any tandem axle group to exceed 40,000
pounds, the fees shall be at the following rates:
    DistanceRate
For the first 45 miles$12.50
For each additional 45 miles or portion thereof9.00
    For such vehicles weighing over 60,000 pounds but not more
than 68,000 pounds with no single axle weighing more than
21,000 pounds and no tandem axle group exceeding 48,000 pounds,
the fees shall be at the following rates:
    DistanceRate
For the first 45 miles$20
For each additional 45 miles or portion thereof12.50
    Payment of overweight fees for the above vehicle shall
include overwidth dimension of 4 feet or less, overheight and
overlength. Any overwidth in excess of 4 feet shall be charged
an additional overwidth fee of $15.
    (e) In lieu of the fees stated in this Section and in
Section 15-306 of this Chapter, with respect to a 4 (or more)
axle mobile crane or water well drilling vehicle consisting of
2 sets of tandem axles composed of 2 or more consecutive axles
each with a distance between extreme axles of not less than 23
feet weighing not more than 72,000 pounds with axle weights on
one set of tandem axles not more than 34,000 pounds, and weight
in the other set of tandem axles not to exceed 40,000 pounds,
the fees shall be at the following rates:
    DistanceRate
For the first 45 miles$15
For each additional 45 miles or portion thereof10
    For such vehicles weighing over 72,000 pounds but not more
than 76,000 pounds with axle weights on either set of tandem
axles not more than 44,000 pounds, the fees shall be at the
following rates:
    DistanceRate
For the first 45 miles$20
For each additional 45 miles or portion thereof12.50
    Payment of overweight fees for the above vehicle shall
include overwidth dimension of 4 feet or less, overheight and
overlength. Any overwidth in excess of 4 feet shall be charged
an additional fee of $15.
    (f) In lieu of fees stated in this Section and in Section
15-306 of this Chapter, with respect to a two axle mobile crane
or water well-drilling vehicle consisting of 2 single axles
weighing not more than 48,000 pounds with no single axle
weighing more than 25,000 pounds, the fees shall be at the
following rates:
    DistanceRate
For the first 45 miles$15
For each additional 45 miles or portion thereof10
    For such vehicles weighing over 48,000 pounds but not more
than 54,000 pounds with no single axle weighing more than
28,000 pounds, the fees shall be at the following rates:
    DistanceRate
For the first 45 miles$20
For each additional 45 miles or portion thereof12.50
    Payment of overweight fees for the above vehicle shall
include overwidth dimension of 4 feet or less, overheight and
overlength. Any overwidth in excess of 4 feet shall be charged
an additional overwidth fee of $15.
    (g) Fees for special permits to move vehicles, combinations
of vehicles, and loads with overweight gross loads not included
in the fee categories shall be paid by the applicant to the
Department at the rate of $50 plus 3.5 cents per ton-mile in
excess of legal weight.
    With respect to fees for overweight gross loads not
included in the schedules specified in paragraphs (a) through
(e) of Section 15-307 and for overweight axle loads listed in
Section 15-306, one fee only shall be charged, whichever is the
greater, but not both. An additional fee in accordance with the
schedule set forth in Section 15-305 shall be charged for each
overdimension.
    (h) Fees for special permits for continuous limited
operation authorizing the applicant to operate vehicles that
exceed the weight limits provided for in subsection (d) of
Section 15-111.
    All single axles excluding the steer axle and axles within
a tandem are limited to 24,000 pounds or less unless otherwise
noted in this subsection (h). Loads up to 12 feet wide and 110
feet in length shall be included within this permit. Fees shall
be $250 for a quarterly and $1,000 for an annual permit. Front
tag axle and double tandem trailers are not eligible.
    The following configurations qualify for the quarterly and
annual permits:
        (1) 3 or more axles, total gross weight of 68,000
    pounds or less, front tandem or axle 21,000 pounds or less,
    rear tandem 48,000 pounds or less on 2 or 3 axles, 25,000
    pounds or less on single axle;
        (2) 4 or more axles, total gross weight of 76,000
    pounds or less, front tandem 44,000 pounds or less on 2
    axles, front axle 20,000 pounds or less, rear tandem 44,000
    pounds or less on 2 axles and 23,000 pounds or less on
    single axle or 48,000 pounds or less on 3 axles, 25,000
    pounds or less on single axle;
        (3) 5 or more axles, total gross weight of 100,000
    pounds or less, front tandem 48,000 pounds or less on 2
    axles, front axle 20,000 pounds or less, 25,000 pounds or
    less on single axle, rear tandem 48,000 pounds or less on 2
    axles, 25,000 pounds or less on single axle;
        (4) 6 or more axles, total gross weight of 120,000
    pounds or less, front tandem 48,000 pounds or less on 2
    axles, front axle 20,000 pounds or less, single axle 25,000
    pounds or less, or rear tandem 60,000 pounds or less on 3
    axles, 21,000 pounds or less on single axles within a
    tandem.
(Source: P.A. 94-49, eff. 1-1-06.)
 
    (625 ILCS 5/16-105)  (from Ch. 95 1/2, par. 16-105)
    Sec. 16-105. Disposition of fines and forfeitures.
    (a) Except as provided in Section 15-113 and Section
16-104a of this Act and except for those amounts required to be
paid into the Traffic and Criminal Conviction Surcharge Fund in
the State Treasury pursuant to Section 9.1 of the Illinois
Police Training Act and Section 5-9-1 of the Unified Code of
Corrections and except those amounts subject to disbursement by
the circuit clerk under Section 27.5 of the Clerks of Courts
Act, fines and penalties recovered under the provisions of
Chapters 11 through 16 inclusive of this Code shall be paid and
used as follows:
        1. For offenses committed upon a highway within the
    limits of a city, village, or incorporated town or under
    the jurisdiction of any park district, to the treasurer of
    the particular city, village, incorporated town or park
    district, if the violator was arrested by the authorities
    of the city, village, incorporated town or park district,
    provided the police officers and officials of cities,
    villages, incorporated towns and park districts shall
    seasonably prosecute for all fines and penalties under this
    Code. If the violation is prosecuted by the authorities of
    the county, any fines or penalties recovered shall be paid
    to the county treasurer. Provided further that if the
    violator was arrested by the State Police, fines and
    penalties recovered under the provisions of paragraph (a)
    of Section 15-113 of this Code or paragraph (e) of Section
    15-316 of this Code shall be paid over to the Department of
    State Police which shall thereupon remit the amount of the
    fines and penalties so received to the State Treasurer who
    shall deposit the amount so remitted in the special fund in
    the State treasury known as the Road Fund except that if
    the violation is prosecuted by the State's Attorney, 10% of
    the fine or penalty recovered shall be paid to the State's
    Attorney as a fee of his office and the balance shall be
    paid over to the Department of State Police for remittance
    to and deposit by the State Treasurer as hereinabove
    provided.
        2. Except as provided in paragraph 4, for offenses
    committed upon any highway outside the limits of a city,
    village, incorporated town or park district, to the county
    treasurer of the county where the offense was committed
    except if such offense was committed on a highway
    maintained by or under the supervision of a township,
    township district, or a road district to the Treasurer
    thereof for deposit in the road and bridge fund of such
    township or other district; Provided, that fines and
    penalties recovered under the provisions of paragraph (a)
    of Section 15-113, paragraph (d) of Section 3-401, or
    paragraph (e) of Section 15-316 of this Code shall be paid
    over to the Department of State Police which shall
    thereupon remit the amount of the fines and penalties so
    received to the State Treasurer who shall deposit the
    amount so remitted in the special fund in the State
    treasury known as the Road Fund except that if the
    violation is prosecuted by the State's Attorney, 10% of the
    fine or penalty recovered shall be paid to the State's
    Attorney as a fee of his office and the balance shall be
    paid over to the Department of State Police for remittance
    to and deposit by the State Treasurer as hereinabove
    provided.
        3. Notwithstanding subsections 1 and 2 of this
    paragraph, for violations of overweight and overload
    limits found in Sections 15-101 through 15-203 of this
    Code, which are committed upon the highways belonging to
    the Illinois State Toll Highway Authority, fines and
    penalties shall be paid over to the Illinois State Toll
    Highway Authority for deposit with the State Treasurer into
    that special fund known as the Illinois State Toll Highway
    Authority Fund, except that if the violation is prosecuted
    by the State's Attorney, 10% of the fine or penalty
    recovered shall be paid to the State's Attorney as a fee of
    his office and the balance shall be paid over to the
    Illinois State Toll Highway Authority for remittance to and
    deposit by the State Treasurer as hereinabove provided.
        4. With regard to violations of overweight and overload
    limits found in Sections 15-101 through 15-203 of this Code
    committed by operators of vehicles registered as Special
    Hauling Vehicles, for offenses committed upon a highway
    within the limits of a city, village, or incorporated town
    or under the jurisdiction of any park district, all fines
    and penalties shall be paid over or retained as required in
    paragraph 1. However, with regard to the above offenses
    committed by operators of vehicles registered as Special
    Hauling Vehicles upon any highway outside the limits of a
    city, village, incorporated town or park district, fines
    and penalties shall be paid over or retained by the entity
    having jurisdiction over the road or highway upon which the
    offense occurred, except that if the violation is
    prosecuted by the State's Attorney, 10% of the fine or
    penalty recovered shall be paid to the State's Attorney as
    a fee of his office.
    (b) Failure, refusal or neglect on the part of any judicial
or other officer or employee receiving or having custody of any
such fine or forfeiture either before or after a deposit with
the proper official as defined in paragraph (a) of this
Section, shall constitute misconduct in office and shall be
grounds for removal therefrom.
(Source: P.A. 88-403; 88-476; 88-535; 89-117, eff. 7-7-95.)
 
    Section 960. The Criminal Code of 1961 is amended by
changing Sections 28-1, 28-1.1, and 28-3 as follows:
 
    (720 ILCS 5/28-1)  (from Ch. 38, par. 28-1)
    Sec. 28-1. Gambling.
    (a) A person commits gambling when he:
        (1) Plays a game of chance or skill for money or other
    thing of value, unless excepted in subsection (b) of this
    Section; or
        (2) Makes a wager upon the result of any game, contest,
    or any political nomination, appointment or election; or
        (3) Operates, keeps, owns, uses, purchases, exhibits,
    rents, sells, bargains for the sale or lease of,
    manufactures or distributes any gambling device; or
        (4) Contracts to have or give himself or another the
    option to buy or sell, or contracts to buy or sell, at a
    future time, any grain or other commodity whatsoever, or
    any stock or security of any company, where it is at the
    time of making such contract intended by both parties
    thereto that the contract to buy or sell, or the option,
    whenever exercised, or the contract resulting therefrom,
    shall be settled, not by the receipt or delivery of such
    property, but by the payment only of differences in prices
    thereof; however, the issuance, purchase, sale, exercise,
    endorsement or guarantee, by or through a person registered
    with the Secretary of State pursuant to Section 8 of the
    Illinois Securities Law of 1953, or by or through a person
    exempt from such registration under said Section 8, of a
    put, call, or other option to buy or sell securities which
    have been registered with the Secretary of State or which
    are exempt from such registration under Section 3 of the
    Illinois Securities Law of 1953 is not gambling within the
    meaning of this paragraph (4); or
        (5) Knowingly owns or possesses any book, instrument or
    apparatus by means of which bets or wagers have been, or
    are, recorded or registered, or knowingly possesses any
    money which he has received in the course of a bet or
    wager; or
        (6) Sells pools upon the result of any game or contest
    of skill or chance, political nomination, appointment or
    election; or
        (7) Sets up or promotes any lottery or sells, offers to
    sell or transfers any ticket or share for any lottery; or
        (8) Sets up or promotes any policy game or sells,
    offers to sell or knowingly possesses or transfers any
    policy ticket, slip, record, document or other similar
    device; or
        (9) Knowingly drafts, prints or publishes any lottery
    ticket or share, or any policy ticket, slip, record,
    document or similar device, except for such activity
    related to lotteries, bingo games and raffles authorized by
    and conducted in accordance with the laws of Illinois or
    any other state or foreign government; or
        (10) Knowingly advertises any lottery or policy game,
    except for such activity related to lotteries, bingo games
    and raffles authorized by and conducted in accordance with
    the laws of Illinois or any other state; or
        (11) Knowingly transmits information as to wagers,
    betting odds, or changes in betting odds by telephone,
    telegraph, radio, semaphore or similar means; or knowingly
    installs or maintains equipment for the transmission or
    receipt of such information; except that nothing in this
    subdivision (11) prohibits transmission or receipt of such
    information for use in news reporting of sporting events or
    contests; or
        (12) Knowingly establishes, maintains, or operates an
    Internet site that permits a person to play a game of
    chance or skill for money or other thing of value by means
    of the Internet or to make a wager upon the result of any
    game, contest, political nomination, appointment, or
    election by means of the Internet. This item (12) does not
    apply to activities referenced in items (6) and (6.1) of
    subsection (b) of this Section.
    (b) Participants in any of the following activities shall
not be convicted of gambling therefor:
        (1) Agreements to compensate for loss caused by the
    happening of chance including without limitation contracts
    of indemnity or guaranty and life or health or accident
    insurance. ;
        (2) Offers of prizes, award or compensation to the
    actual contestants in any bona fide contest for the
    determination of skill, speed, strength or endurance or to
    the owners of animals or vehicles entered in such contest. ;
        (3) Pari-mutuel betting as authorized by the law of
    this State. ;
        (4) Manufacture of gambling devices, including the
    acquisition of essential parts therefor and the assembly
    thereof, for transportation in interstate or foreign
    commerce to any place outside this State when such
    transportation is not prohibited by any applicable Federal
    law; or the manufacture, distribution, or possession of
    video gaming terminals, as defined in the Video Gaming Act,
    by manufacturers, distributors, and terminal operators
    licensed to do so under the Video Gaming Act. ;
        (5) The game commonly known as "bingo", when conducted
    in accordance with the Bingo License and Tax Act. ;
        (6) Lotteries when conducted by the State of Illinois
    or a third party pursuant to a Management Agreement with
    the State of Illinois in accordance with the Illinois
    Lottery Law. This exemption includes any activity
    conducted by the Department of Revenue to sell lottery
    tickets pursuant to the provisions of the Illinois Lottery
    Law and its rules. ;
        (6.1) The purchase of lottery tickets through the
    Internet for a lottery conducted by the State of Illinois
    under the program established in Section 7.12 of the
    Illinois Lottery Law.
        (7) Possession of an antique slot machine that is
    neither used nor intended to be used in the operation or
    promotion of any unlawful gambling activity or enterprise.
    For the purpose of this subparagraph (b)(7), an antique
    slot machine is one manufactured 25 years ago or earlier. ;
        (8) Raffles when conducted in accordance with the
    Raffles Act. ;
        (9) Charitable games when conducted in accordance with
    the Charitable Games Act. ;
        (10) Pull tabs and jar games when conducted under the
    Illinois Pull Tabs and Jar Games Act. ; or
        (11) Gambling games conducted on riverboats when
    authorized by the Riverboat Gambling Act.
        (12) Video gaming terminal games at a licensed
    establishment, licensed truck stop establishment, licensed
    fraternal establishment, or licensed veterans
    establishment when conducted in accordance with the Video
    Gaming Act.
    (c) Sentence.
    Gambling under subsection (a)(1) or (a)(2) of this Section
is a Class A misdemeanor. Gambling under any of subsections
(a)(3) through (a)(11) of this Section is a Class A
misdemeanor. A second or subsequent conviction under any of
subsections (a)(3) through (a)(11), is a Class 4 felony.
Gambling under subsection (a)(12) of this Section is a Class A
misdemeanor. A second or subsequent conviction under
subsection (a)(12) is a Class 4 felony.
    (d) Circumstantial evidence.
    In prosecutions under subsection (a)(1) through (a)(12) of
this Section circumstantial evidence shall have the same
validity and weight as in any criminal prosecution.
(Source: P.A. 91-257, eff. 1-1-00.)
 
    (720 ILCS 5/28-1.1)   (from Ch. 38, par. 28-1.1)
    Sec. 28-1.1. Syndicated gambling.
    (a) Declaration of Purpose. Recognizing the close
relationship between professional gambling and other organized
crime, it is declared to be the policy of the legislature to
restrain persons from engaging in the business of gambling for
profit in this State. This Section shall be liberally construed
and administered with a view to carrying out this policy.
    (b) A person commits syndicated gambling when he operates a
"policy game" or engages in the business of bookmaking.
    (c) A person "operates a policy game" when he knowingly
uses any premises or property for the purpose of receiving or
knowingly does receive from what is commonly called "policy":
        (1) money from a person other than the better or player
    whose bets or plays are represented by such money; or
        (2) written "policy game" records, made or used over
    any period of time, from a person other than the better or
    player whose bets or plays are represented by such written
    record.
    (d) A person engages in bookmaking when he receives or
accepts more than five bets or wagers upon the result of any
trials or contests of skill, speed or power of endurance or
upon any lot, chance, casualty, unknown or contingent event
whatsoever, which bets or wagers shall be of such size that the
total of the amounts of money paid or promised to be paid to
such bookmaker on account thereof shall exceed $2,000.
Bookmaking is the receiving or accepting of such bets or wagers
regardless of the form or manner in which the bookmaker records
them.
    (e) Participants in any of the following activities shall
not be convicted of syndicated gambling:
        (1) Agreements to compensate for loss caused by the
    happening of chance including without limitation contracts
    of indemnity or guaranty and life or health or accident
    insurance; and
        (2) Offers of prizes, award or compensation to the
    actual contestants in any bona fide contest for the
    determination of skill, speed, strength or endurance or to
    the owners of animals or vehicles entered in such contest;
    and
        (3) Pari-mutuel betting as authorized by law of this
    State; and
        (4) Manufacture of gambling devices, including the
    acquisition of essential parts therefor and the assembly
    thereof, for transportation in interstate or foreign
    commerce to any place outside this State when such
    transportation is not prohibited by any applicable Federal
    law; and
        (5) Raffles when conducted in accordance with the
    Raffles Act; and
        (6) Gambling games conducted on riverboats when
    authorized by the Riverboat Gambling Act; and .
        (7) Video gaming terminal games at a licensed
    establishment, licensed truck stop establishment, licensed
    fraternal establishment, or licensed veterans
    establishment when conducted in accordance with the Video
    Gaming Act.
    (f) Sentence. Syndicated gambling is a Class 3 felony.
(Source: P.A. 86-1029; 87-435.)
 
    (720 ILCS 5/28-3)   (from Ch. 38, par. 28-3)
    Sec. 28-3. Keeping a Gambling Place. A "gambling place" is
any real estate, vehicle, boat or any other property whatsoever
used for the purposes of gambling other than gambling conducted
in the manner authorized by the Riverboat Gambling Act or the
Video Gaming Act. Any person who knowingly permits any premises
or property owned or occupied by him or under his control to be
used as a gambling place commits a Class A misdemeanor. Each
subsequent offense is a Class 4 felony. When any premises is
determined by the circuit court to be a gambling place:
    (a) Such premises is a public nuisance and may be proceeded
against as such, and
    (b) All licenses, permits or certificates issued by the
State of Illinois or any subdivision or public agency thereof
authorizing the serving of food or liquor on such premises
shall be void; and no license, permit or certificate so
cancelled shall be reissued for such premises for a period of
60 days thereafter; nor shall any person convicted of keeping a
gambling place be reissued such license for one year from his
conviction and, after a second conviction of keeping a gambling
place, any such person shall not be reissued such license, and
    (c) Such premises of any person who knowingly permits
thereon a violation of any Section of this Article shall be
held liable for, and may be sold to pay any unsatisfied
judgment that may be recovered and any unsatisfied fine that
may be levied under any Section of this Article.
(Source: P.A. 86-1029.)
 
ARTICLE 9999.

 
    Section 9999. Effective date. This Act takes effect July 1,
2009, except that the changes to Sections 15-102, 15-107,
15-111, 15-112, 15-113, 15-307, and 16-105 of the Illinois
Vehicle Code take effect January 1, 2010; but this Act does not
take effect at all unless House Bill 312 of the 96th General
Assembly, as amended, becomes law.