101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3823

 

Introduced , by Rep. André Thapedi

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Provides that the Department of Transportation shall create and implement a Type II Noise Suppression Program. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Decreases the rate of tax on motor fuel and gasohol by 1% per year until the tax is imposed at the rate of 1.25%. Amends the Motor Fuel Tax Law. Increases the rate of tax on motor fuel, including compressed natural gas. Amends the Illinois Vehicle Code. Increases certain vehicle registration fees. Provides that the additional moneys shall be deposited into the Transportation Investment Fund. Amends the State Finance Act to create the Transportation Investment Fund, the RTA Investment Fund, and the Downstate Transit Investment Fund, and sets forth the uses for those Funds. Amends the Illinois Municipal Code, the Counties Code, and the Township Code. Provides that counties, municipalities, and townships shall develop and periodically update a master plan for their transportation assets in coordination with the Department of Transportation. Effective immediately.


LRB101 11841 HLH 58771 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3823LRB101 11841 HLH 58771 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Department of Transportation Law of the
5Civil Administrative Code of Illinois is amended by adding
6Section 2705-615 as follows:
 
7    (20 ILCS 2705/2705-615 new)
8    Sec. 2705-615. Type II Noise Suppression Program. The
9Department shall, subject to appropriation, on or before July
101, 2020, create and implement a Type II Noise Suppression
11Program, as defined by 23 CFR 772.5, to provide noise abatement
12on existing highways in the State. The Department shall
13determine and prioritize projects within this program on the
14basis of the factors listed in 23 CFR 772.7(e).
 
15    Section 10. The Use Tax Act is amended by changing Section
163-10 as follows:
 
17    (35 ILCS 105/3-10)
18    Sec. 3-10. Rate of tax. Unless otherwise provided in this
19Section, the tax imposed by this Act is at the rate of 6.25% of
20either the selling price or the fair market value, if any, of
21the tangible personal property. In all cases where property

 

 

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1functionally used or consumed is the same as the property that
2was purchased at retail, then the tax is imposed on the selling
3price of the property. In all cases where property functionally
4used or consumed is a by-product or waste product that has been
5refined, manufactured, or produced from property purchased at
6retail, then the tax is imposed on the lower of the fair market
7value, if any, of the specific property so used in this State
8or on the selling price of the property purchased at retail.
9For purposes of this Section "fair market value" means the
10price at which property would change hands between a willing
11buyer and a willing seller, neither being under any compulsion
12to buy or sell and both having reasonable knowledge of the
13relevant facts. The fair market value shall be established by
14Illinois sales by the taxpayer of the same property as that
15functionally used or consumed, or if there are no such sales by
16the taxpayer, then comparable sales or purchases of property of
17like kind and character in Illinois.
18    Beginning on July 1, 2000 and through December 31, 2000,
19with respect to motor fuel, as defined in Section 1.1 of the
20Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
21the Use Tax Act, the tax is imposed at the rate of 1.25%.
22Beginning July 1, 2020, and through June 30, 2021, with respect
23to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
24Law, and gasohol, as defined in Section 3-40 of this Act, the
25tax is imposed at the rate of 5.25%. Beginning July 1, 2021,
26and through June 30, 2022, with respect to motor fuel, as

 

 

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1defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
2as defined in Section 3-40 of this Act, the tax is imposed at
3the rate of 4.25%. Beginning July 1, 2022, and through June 30,
42023, with respect to motor fuel, as defined in Section 1.1 of
5the Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
6of this Act, the tax is imposed at the rate of 3.25%. Beginning
7July 1, 2023 and through June 30, 2024, with respect to motor
8fuel, as defined in Section 1.1 of the Motor Fuel Tax Law, and
9gasohol, as defined in Section 3-40 of this Act, the tax is
10imposed at the rate of 2.25%. Beginning July 1, 2024 with
11respect to motor fuel, as defined in Section 1.1 of the Motor
12Fuel Tax Law, and gasohol, as defined in Section 3-40 of this
13Act, the tax is imposed at the rate of 1.25%.
14    Beginning on August 6, 2010 through August 15, 2010, with
15respect to sales tax holiday items as defined in Section 3-6 of
16this Act, the tax is imposed at the rate of 1.25%.
17    With respect to gasohol, the tax imposed by this Act
18applies to (i) 70% of the proceeds of sales made on or after
19January 1, 1990, and before July 1, 2003, (ii) 80% of the
20proceeds of sales made on or after July 1, 2003 and on or
21before July 1, 2017, and (iii) 100% of the proceeds of sales
22made thereafter. If, at any time, however, the tax under this
23Act on sales of gasohol is imposed at the rate of 1.25%, then
24the tax imposed by this Act applies to 100% of the proceeds of
25sales of gasohol made during that time.
26    With respect to majority blended ethanol fuel, the tax

 

 

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1imposed by this Act does not apply to the proceeds of sales
2made on or after July 1, 2003 and on or before December 31,
32023 but applies to 100% of the proceeds of sales made
4thereafter.
5    With respect to biodiesel blends with no less than 1% and
6no more than 10% biodiesel, the tax imposed by this Act applies
7to (i) 80% of the proceeds of sales made on or after July 1,
82003 and on or before December 31, 2018 and (ii) 100% of the
9proceeds of sales made thereafter. If, at any time, however,
10the tax under this Act on sales of biodiesel blends with no
11less than 1% and no more than 10% biodiesel is imposed at the
12rate of 1.25%, then the tax imposed by this Act applies to 100%
13of the proceeds of sales of biodiesel blends with no less than
141% and no more than 10% biodiesel made during that time.
15    With respect to 100% biodiesel and biodiesel blends with
16more than 10% but no more than 99% biodiesel, the tax imposed
17by this Act does not apply to the proceeds of sales made on or
18after July 1, 2003 and on or before December 31, 2023 but
19applies to 100% of the proceeds of sales made thereafter.
20    With respect to food for human consumption that is to be
21consumed off the premises where it is sold (other than
22alcoholic beverages, soft drinks, and food that has been
23prepared for immediate consumption) and prescription and
24nonprescription medicines, drugs, medical appliances, products
25classified as Class III medical devices by the United States
26Food and Drug Administration that are used for cancer treatment

 

 

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1pursuant to a prescription, as well as any accessories and
2components related to those devices, modifications to a motor
3vehicle for the purpose of rendering it usable by a person with
4a disability, and insulin, urine testing materials, syringes,
5and needles used by diabetics, for human use, the tax is
6imposed at the rate of 1%. For the purposes of this Section,
7until September 1, 2009: the term "soft drinks" means any
8complete, finished, ready-to-use, non-alcoholic drink, whether
9carbonated or not, including but not limited to soda water,
10cola, fruit juice, vegetable juice, carbonated water, and all
11other preparations commonly known as soft drinks of whatever
12kind or description that are contained in any closed or sealed
13bottle, can, carton, or container, regardless of size; but
14"soft drinks" does not include coffee, tea, non-carbonated
15water, infant formula, milk or milk products as defined in the
16Grade A Pasteurized Milk and Milk Products Act, or drinks
17containing 50% or more natural fruit or vegetable juice.
18    Notwithstanding any other provisions of this Act,
19beginning September 1, 2009, "soft drinks" means non-alcoholic
20beverages that contain natural or artificial sweeteners. "Soft
21drinks" do not include beverages that contain milk or milk
22products, soy, rice or similar milk substitutes, or greater
23than 50% of vegetable or fruit juice by volume.
24    Until August 1, 2009, and notwithstanding any other
25provisions of this Act, "food for human consumption that is to
26be consumed off the premises where it is sold" includes all

 

 

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1food sold through a vending machine, except soft drinks and
2food products that are dispensed hot from a vending machine,
3regardless of the location of the vending machine. Beginning
4August 1, 2009, and notwithstanding any other provisions of
5this Act, "food for human consumption that is to be consumed
6off the premises where it is sold" includes all food sold
7through a vending machine, except soft drinks, candy, and food
8products that are dispensed hot from a vending machine,
9regardless of the location of the vending machine.
10    Notwithstanding any other provisions of this Act,
11beginning September 1, 2009, "food for human consumption that
12is to be consumed off the premises where it is sold" does not
13include candy. For purposes of this Section, "candy" means a
14preparation of sugar, honey, or other natural or artificial
15sweeteners in combination with chocolate, fruits, nuts or other
16ingredients or flavorings in the form of bars, drops, or
17pieces. "Candy" does not include any preparation that contains
18flour or requires refrigeration.
19    Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "nonprescription medicines and
21drugs" does not include grooming and hygiene products. For
22purposes of this Section, "grooming and hygiene products"
23includes, but is not limited to, soaps and cleaning solutions,
24shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
25lotions and screens, unless those products are available by
26prescription only, regardless of whether the products meet the

 

 

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1definition of "over-the-counter-drugs". For the purposes of
2this paragraph, "over-the-counter-drug" means a drug for human
3use that contains a label that identifies the product as a drug
4as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
5label includes:
6        (A) A "Drug Facts" panel; or
7        (B) A statement of the "active ingredient(s)" with a
8    list of those ingredients contained in the compound,
9    substance or preparation.
10    Beginning on the effective date of this amendatory Act of
11the 98th General Assembly, "prescription and nonprescription
12medicines and drugs" includes medical cannabis purchased from a
13registered dispensing organization under the Compassionate Use
14of Medical Cannabis Pilot Program Act.
15    If the property that is purchased at retail from a retailer
16is acquired outside Illinois and used outside Illinois before
17being brought to Illinois for use here and is taxable under
18this Act, the "selling price" on which the tax is computed
19shall be reduced by an amount that represents a reasonable
20allowance for depreciation for the period of prior out-of-state
21use.
22(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
23100-22, eff. 7-6-17.)
 
24    Section 15. The Service Use Tax Act is amended by changing
25Section 3-10 as follows:
 

 

 

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1    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
2    Sec. 3-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4the selling price of tangible personal property transferred as
5an incident to the sale of service, but, for the purpose of
6computing this tax, in no event shall the selling price be less
7than the cost price of the property to the serviceman.
8    Beginning on July 1, 2000 and through December 31, 2000,
9with respect to motor fuel, as defined in Section 1.1 of the
10Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
11the Use Tax Act, the tax is imposed at the rate of 1.25%.
12Beginning July 1, 2020, and through June 30, 2021, with respect
13to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
14Law, and gasohol, as defined in Section 3-40 of the Use Tax
15Act, the tax is imposed at the rate of 5.25%. Beginning July 1,
162021, and through June 30, 2022, with respect to motor fuel, as
17defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
18as defined in Section 3-40 of the Use Tax Act, the tax is
19imposed at the rate of 4.25%. Beginning July 1, 2022, and
20through June 30, 2023, with respect to motor fuel, as defined
21in Section 1.1 of the Motor Fuel Tax Law, and gasohol, as
22defined in Section 3-40 of the Use Tax Act, the tax is imposed
23at the rate of 3.25%. Beginning July 1, 2023 and through June
2430, 2024, with respect to motor fuel, as defined in Section 1.1
25of the Motor Fuel Tax Law, and gasohol, as defined in Section

 

 

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13-40 of the Use Tax Act, the tax is imposed at the rate of
22.25%. Beginning July 1, 2024 with respect to motor fuel, as
3defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
4as defined in Section 3-40 of the Use Tax Act, the tax is
5imposed at the rate of 1.25%.
6    With respect to gasohol, as defined in the Use Tax Act, the
7tax imposed by this Act applies to (i) 70% of the selling price
8of property transferred as an incident to the sale of service
9on or after January 1, 1990, and before July 1, 2003, (ii) 80%
10of the selling price of property transferred as an incident to
11the sale of service on or after July 1, 2003 and on or before
12July 1, 2017, and (iii) 100% of the selling price thereafter.
13If, at any time, however, the tax under this Act on sales of
14gasohol, as defined in the Use Tax Act, is imposed at the rate
15of 1.25%, then the tax imposed by this Act applies to 100% of
16the proceeds of sales of gasohol made during that time.
17    With respect to majority blended ethanol fuel, as defined
18in the Use Tax Act, the tax imposed by this Act does not apply
19to the selling price of property transferred as an incident to
20the sale of service on or after July 1, 2003 and on or before
21December 31, 2023 but applies to 100% of the selling price
22thereafter.
23    With respect to biodiesel blends, as defined in the Use Tax
24Act, with no less than 1% and no more than 10% biodiesel, the
25tax imposed by this Act applies to (i) 80% of the selling price
26of property transferred as an incident to the sale of service

 

 

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1on or after July 1, 2003 and on or before December 31, 2018 and
2(ii) 100% of the proceeds of the selling price thereafter. If,
3at any time, however, the tax under this Act on sales of
4biodiesel blends, as defined in the Use Tax Act, with no less
5than 1% and no more than 10% biodiesel is imposed at the rate
6of 1.25%, then the tax imposed by this Act applies to 100% of
7the proceeds of sales of biodiesel blends with no less than 1%
8and no more than 10% biodiesel made during that time.
9    With respect to 100% biodiesel, as defined in the Use Tax
10Act, and biodiesel blends, as defined in the Use Tax Act, with
11more than 10% but no more than 99% biodiesel, the tax imposed
12by this Act does not apply to the proceeds of the selling price
13of property transferred as an incident to the sale of service
14on or after July 1, 2003 and on or before December 31, 2023 but
15applies to 100% of the selling price thereafter.
16    At the election of any registered serviceman made for each
17fiscal year, sales of service in which the aggregate annual
18cost price of tangible personal property transferred as an
19incident to the sales of service is less than 35%, or 75% in
20the case of servicemen transferring prescription drugs or
21servicemen engaged in graphic arts production, of the aggregate
22annual total gross receipts from all sales of service, the tax
23imposed by this Act shall be based on the serviceman's cost
24price of the tangible personal property transferred as an
25incident to the sale of those services.
26    The tax shall be imposed at the rate of 1% on food prepared

 

 

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1for immediate consumption and transferred incident to a sale of
2service subject to this Act or the Service Occupation Tax Act
3by an entity licensed under the Hospital Licensing Act, the
4Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
5Act, the Specialized Mental Health Rehabilitation Act of 2013,
6or the Child Care Act of 1969. The tax shall also be imposed at
7the rate of 1% on food for human consumption that is to be
8consumed off the premises where it is sold (other than
9alcoholic beverages, soft drinks, and food that has been
10prepared for immediate consumption and is not otherwise
11included in this paragraph) and prescription and
12nonprescription medicines, drugs, medical appliances, products
13classified as Class III medical devices by the United States
14Food and Drug Administration that are used for cancer treatment
15pursuant to a prescription, as well as any accessories and
16components related to those devices, modifications to a motor
17vehicle for the purpose of rendering it usable by a person with
18a disability, and insulin, urine testing materials, syringes,
19and needles used by diabetics, for human use. For the purposes
20of this Section, until September 1, 2009: the term "soft
21drinks" means any complete, finished, ready-to-use,
22non-alcoholic drink, whether carbonated or not, including but
23not limited to soda water, cola, fruit juice, vegetable juice,
24carbonated water, and all other preparations commonly known as
25soft drinks of whatever kind or description that are contained
26in any closed or sealed bottle, can, carton, or container,

 

 

HB3823- 12 -LRB101 11841 HLH 58771 b

1regardless of size; but "soft drinks" does not include coffee,
2tea, non-carbonated water, infant formula, milk or milk
3products as defined in the Grade A Pasteurized Milk and Milk
4Products Act, or drinks containing 50% or more natural fruit or
5vegetable juice.
6    Notwithstanding any other provisions of this Act,
7beginning September 1, 2009, "soft drinks" means non-alcoholic
8beverages that contain natural or artificial sweeteners. "Soft
9drinks" do not include beverages that contain milk or milk
10products, soy, rice or similar milk substitutes, or greater
11than 50% of vegetable or fruit juice by volume.
12    Until August 1, 2009, and notwithstanding any other
13provisions of this Act, "food for human consumption that is to
14be consumed off the premises where it is sold" includes all
15food sold through a vending machine, except soft drinks and
16food products that are dispensed hot from a vending machine,
17regardless of the location of the vending machine. Beginning
18August 1, 2009, and notwithstanding any other provisions of
19this Act, "food for human consumption that is to be consumed
20off the premises where it is sold" includes all food sold
21through a vending machine, except soft drinks, candy, and food
22products that are dispensed hot from a vending machine,
23regardless of the location of the vending machine.
24    Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "food for human consumption that
26is to be consumed off the premises where it is sold" does not

 

 

HB3823- 13 -LRB101 11841 HLH 58771 b

1include candy. For purposes of this Section, "candy" means a
2preparation of sugar, honey, or other natural or artificial
3sweeteners in combination with chocolate, fruits, nuts or other
4ingredients or flavorings in the form of bars, drops, or
5pieces. "Candy" does not include any preparation that contains
6flour or requires refrigeration.
7    Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "nonprescription medicines and
9drugs" does not include grooming and hygiene products. For
10purposes of this Section, "grooming and hygiene products"
11includes, but is not limited to, soaps and cleaning solutions,
12shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
13lotions and screens, unless those products are available by
14prescription only, regardless of whether the products meet the
15definition of "over-the-counter-drugs". For the purposes of
16this paragraph, "over-the-counter-drug" means a drug for human
17use that contains a label that identifies the product as a drug
18as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
19label includes:
20        (A) A "Drug Facts" panel; or
21        (B) A statement of the "active ingredient(s)" with a
22    list of those ingredients contained in the compound,
23    substance or preparation.
24    Beginning on January 1, 2014 (the effective date of Public
25Act 98-122), "prescription and nonprescription medicines and
26drugs" includes medical cannabis purchased from a registered

 

 

HB3823- 14 -LRB101 11841 HLH 58771 b

1dispensing organization under the Compassionate Use of Medical
2Cannabis Pilot Program Act.
3    If the property that is acquired from a serviceman is
4acquired outside Illinois and used outside Illinois before
5being brought to Illinois for use here and is taxable under
6this Act, the "selling price" on which the tax is computed
7shall be reduced by an amount that represents a reasonable
8allowance for depreciation for the period of prior out-of-state
9use.
10(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
1199-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
127-6-17.)
 
13    Section 20. The Service Occupation Tax Act is amended by
14changing Section 3-10 as follows:
 
15    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
16    Sec. 3-10. Rate of tax. Unless otherwise provided in this
17Section, the tax imposed by this Act is at the rate of 6.25% of
18the "selling price", as defined in Section 2 of the Service Use
19Tax Act, of the tangible personal property. For the purpose of
20computing this tax, in no event shall the "selling price" be
21less than the cost price to the serviceman of the tangible
22personal property transferred. The selling price of each item
23of tangible personal property transferred as an incident of a
24sale of service may be shown as a distinct and separate item on

 

 

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1the serviceman's billing to the service customer. If the
2selling price is not so shown, the selling price of the
3tangible personal property is deemed to be 50% of the
4serviceman's entire billing to the service customer. When,
5however, a serviceman contracts to design, develop, and produce
6special order machinery or equipment, the tax imposed by this
7Act shall be based on the serviceman's cost price of the
8tangible personal property transferred incident to the
9completion of the contract.
10    Beginning on July 1, 2000 and through December 31, 2000,
11with respect to motor fuel, as defined in Section 1.1 of the
12Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
13the Use Tax Act, the tax is imposed at the rate of 1.25%.
14Beginning July 1, 2020, and through June 30, 2021, with respect
15to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
16Law, and gasohol, as defined in Section 3-40 of the Use Tax
17Act, the tax is imposed at the rate of 5.25%. Beginning July 1,
182021, and through June 30, 2022, with respect to motor fuel, as
19defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
20as defined in Section 3-40 of the Use Tax Act, the tax is
21imposed at the rate of 4.25%. Beginning July 1, 2022, and
22through June 30, 2023, with respect to motor fuel, as defined
23in Section 1.1 of the Motor Fuel Tax Law, and gasohol, as
24defined in Section 3-40 of the Use Tax Act, the tax is imposed
25at the rate of 3.25%. Beginning July 1, 2023 and through June
2630, 2024, with respect to motor fuel, as defined in Section 1.1

 

 

HB3823- 16 -LRB101 11841 HLH 58771 b

1of the Motor Fuel Tax Law, and gasohol, as defined in Section
23-40 of the Use Tax Act, the tax is imposed at the rate of
32.25%. Beginning July 1, 2024 with respect to motor fuel, as
4defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
5as defined in Section 3-40 of the Use Tax Act, the tax is
6imposed at the rate of 1.25%.
7    With respect to gasohol, as defined in the Use Tax Act, the
8tax imposed by this Act shall apply to (i) 70% of the cost
9price of property transferred as an incident to the sale of
10service on or after January 1, 1990, and before July 1, 2003,
11(ii) 80% of the selling price of property transferred as an
12incident to the sale of service on or after July 1, 2003 and on
13or before July 1, 2017, and (iii) 100% of the cost price
14thereafter. If, at any time, however, the tax under this Act on
15sales of gasohol, as defined in the Use Tax Act, is imposed at
16the rate of 1.25%, then the tax imposed by this Act applies to
17100% of the proceeds of sales of gasohol made during that time.
18    With respect to majority blended ethanol fuel, as defined
19in the Use Tax Act, the tax imposed by this Act does not apply
20to the selling price of property transferred as an incident to
21the sale of service on or after July 1, 2003 and on or before
22December 31, 2023 but applies to 100% of the selling price
23thereafter.
24    With respect to biodiesel blends, as defined in the Use Tax
25Act, with no less than 1% and no more than 10% biodiesel, the
26tax imposed by this Act applies to (i) 80% of the selling price

 

 

HB3823- 17 -LRB101 11841 HLH 58771 b

1of property transferred as an incident to the sale of service
2on or after July 1, 2003 and on or before December 31, 2018 and
3(ii) 100% of the proceeds of the selling price thereafter. If,
4at any time, however, the tax under this Act on sales of
5biodiesel blends, as defined in the Use Tax Act, with no less
6than 1% and no more than 10% biodiesel is imposed at the rate
7of 1.25%, then the tax imposed by this Act applies to 100% of
8the proceeds of sales of biodiesel blends with no less than 1%
9and no more than 10% biodiesel made during that time.
10    With respect to 100% biodiesel, as defined in the Use Tax
11Act, and biodiesel blends, as defined in the Use Tax Act, with
12more than 10% but no more than 99% biodiesel material, the tax
13imposed by this Act does not apply to the proceeds of the
14selling price of property transferred as an incident to the
15sale of service on or after July 1, 2003 and on or before
16December 31, 2023 but applies to 100% of the selling price
17thereafter.
18    At the election of any registered serviceman made for each
19fiscal year, sales of service in which the aggregate annual
20cost price of tangible personal property transferred as an
21incident to the sales of service is less than 35%, or 75% in
22the case of servicemen transferring prescription drugs or
23servicemen engaged in graphic arts production, of the aggregate
24annual total gross receipts from all sales of service, the tax
25imposed by this Act shall be based on the serviceman's cost
26price of the tangible personal property transferred incident to

 

 

HB3823- 18 -LRB101 11841 HLH 58771 b

1the sale of those services.
2    The tax shall be imposed at the rate of 1% on food prepared
3for immediate consumption and transferred incident to a sale of
4service subject to this Act or the Service Occupation Tax Act
5by an entity licensed under the Hospital Licensing Act, the
6Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
7Act, the Specialized Mental Health Rehabilitation Act of 2013,
8or the Child Care Act of 1969. The tax shall also be imposed at
9the rate of 1% on food for human consumption that is to be
10consumed off the premises where it is sold (other than
11alcoholic beverages, soft drinks, and food that has been
12prepared for immediate consumption and is not otherwise
13included in this paragraph) and prescription and
14nonprescription medicines, drugs, medical appliances, products
15classified as Class III medical devices by the United States
16Food and Drug Administration that are used for cancer treatment
17pursuant to a prescription, as well as any accessories and
18components related to those devices, modifications to a motor
19vehicle for the purpose of rendering it usable by a person with
20a disability, and insulin, urine testing materials, syringes,
21and needles used by diabetics, for human use. For the purposes
22of this Section, until September 1, 2009: the term "soft
23drinks" means any complete, finished, ready-to-use,
24non-alcoholic drink, whether carbonated or not, including but
25not limited to soda water, cola, fruit juice, vegetable juice,
26carbonated water, and all other preparations commonly known as

 

 

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1soft drinks of whatever kind or description that are contained
2in any closed or sealed can, carton, or container, regardless
3of size; but "soft drinks" does not include coffee, tea,
4non-carbonated water, infant formula, milk or milk products as
5defined in the Grade A Pasteurized Milk and Milk Products Act,
6or drinks containing 50% or more natural fruit or vegetable
7juice.
8    Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "soft drinks" means non-alcoholic
10beverages that contain natural or artificial sweeteners. "Soft
11drinks" do not include beverages that contain milk or milk
12products, soy, rice or similar milk substitutes, or greater
13than 50% of vegetable or fruit juice by volume.
14    Until August 1, 2009, and notwithstanding any other
15provisions of this Act, "food for human consumption that is to
16be consumed off the premises where it is sold" includes all
17food sold through a vending machine, except soft drinks and
18food products that are dispensed hot from a vending machine,
19regardless of the location of the vending machine. Beginning
20August 1, 2009, and notwithstanding any other provisions of
21this Act, "food for human consumption that is to be consumed
22off the premises where it is sold" includes all food sold
23through a vending machine, except soft drinks, candy, and food
24products that are dispensed hot from a vending machine,
25regardless of the location of the vending machine.
26    Notwithstanding any other provisions of this Act,

 

 

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1beginning September 1, 2009, "food for human consumption that
2is to be consumed off the premises where it is sold" does not
3include candy. For purposes of this Section, "candy" means a
4preparation of sugar, honey, or other natural or artificial
5sweeteners in combination with chocolate, fruits, nuts or other
6ingredients or flavorings in the form of bars, drops, or
7pieces. "Candy" does not include any preparation that contains
8flour or requires refrigeration.
9    Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "nonprescription medicines and
11drugs" does not include grooming and hygiene products. For
12purposes of this Section, "grooming and hygiene products"
13includes, but is not limited to, soaps and cleaning solutions,
14shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
15lotions and screens, unless those products are available by
16prescription only, regardless of whether the products meet the
17definition of "over-the-counter-drugs". For the purposes of
18this paragraph, "over-the-counter-drug" means a drug for human
19use that contains a label that identifies the product as a drug
20as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
21label includes:
22        (A) A "Drug Facts" panel; or
23        (B) A statement of the "active ingredient(s)" with a
24    list of those ingredients contained in the compound,
25    substance or preparation.
26    Beginning on January 1, 2014 (the effective date of Public

 

 

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1Act 98-122), "prescription and nonprescription medicines and
2drugs" includes medical cannabis purchased from a registered
3dispensing organization under the Compassionate Use of Medical
4Cannabis Pilot Program Act.
5(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
699-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
77-6-17.)
 
8    Section 25. The Retailers' Occupation Tax Act is amended by
9changing Section 2-10 as follows:
 
10    (35 ILCS 120/2-10)
11    Sec. 2-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13gross receipts from sales of tangible personal property made in
14the course of business.
15    Beginning on July 1, 2000 and through December 31, 2000,
16with respect to motor fuel, as defined in Section 1.1 of the
17Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
18the Use Tax Act, the tax is imposed at the rate of 1.25%.
19Beginning July 1, 2020, and through June 30, 2021, with respect
20to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
21Law, and gasohol, as defined in Section 3-40 of the Use Tax
22Act, the tax is imposed at the rate of 5.25%. Beginning July 1,
232021, and through June 30, 2022, with respect to motor fuel, as
24defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,

 

 

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1as defined in Section 3-40 of the Use Tax Act, the tax is
2imposed at the rate of 4.25%. Beginning July 1, 2022, and
3through June 30, 2023, with respect to motor fuel, as defined
4in Section 1.1 of the Motor Fuel Tax Law, and gasohol, as
5defined in Section 3-40 of the Use Tax Act, the tax is imposed
6at the rate of 3.25%. Beginning July 1, 2023 and through June
730, 2024, with respect to motor fuel, as defined in Section 1.1
8of the Motor Fuel Tax Law, and gasohol, as defined in Section
93-40 of the Use Tax Act, the tax is imposed at the rate of
102.25%. Beginning July 1, 2024 with respect to motor fuel, as
11defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
12as defined in Section 3-40 of the Use Tax Act, the tax is
13imposed at the rate of 1.25%.
14    Beginning on August 6, 2010 through August 15, 2010, with
15respect to sales tax holiday items as defined in Section 2-8 of
16this Act, the tax is imposed at the rate of 1.25%.
17    Within 14 days after the effective date of this amendatory
18Act of the 91st General Assembly, each retailer of motor fuel
19and gasohol shall cause the following notice to be posted in a
20prominently visible place on each retail dispensing device that
21is used to dispense motor fuel or gasohol in the State of
22Illinois: "As of July 1, 2000, the State of Illinois has
23eliminated the State's share of sales tax on motor fuel and
24gasohol through December 31, 2000. The price on this pump
25should reflect the elimination of the tax." The notice shall be
26printed in bold print on a sign that is no smaller than 4

 

 

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1inches by 8 inches. The sign shall be clearly visible to
2customers. Any retailer who fails to post or maintain a
3required sign through December 31, 2000 is guilty of a petty
4offense for which the fine shall be $500 per day per each
5retail premises where a violation occurs.
6    With respect to gasohol, as defined in the Use Tax Act, the
7tax imposed by this Act applies to (i) 70% of the proceeds of
8sales made on or after January 1, 1990, and before July 1,
92003, (ii) 80% of the proceeds of sales made on or after July
101, 2003 and on or before July 1, 2017, and (iii) 100% of the
11proceeds of sales made thereafter. If, at any time, however,
12the tax under this Act on sales of gasohol, as defined in the
13Use Tax Act, is imposed at the rate of 1.25%, then the tax
14imposed by this Act applies to 100% of the proceeds of sales of
15gasohol made during that time.
16    With respect to majority blended ethanol fuel, as defined
17in the Use Tax Act, the tax imposed by this Act does not apply
18to the proceeds of sales made on or after July 1, 2003 and on or
19before December 31, 2023 but applies to 100% of the proceeds of
20sales made thereafter.
21    With respect to biodiesel blends, as defined in the Use Tax
22Act, with no less than 1% and no more than 10% biodiesel, the
23tax imposed by this Act applies to (i) 80% of the proceeds of
24sales made on or after July 1, 2003 and on or before December
2531, 2018 and (ii) 100% of the proceeds of sales made
26thereafter. If, at any time, however, the tax under this Act on

 

 

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1sales of biodiesel blends, as defined in the Use Tax Act, with
2no less than 1% and no more than 10% biodiesel is imposed at
3the rate of 1.25%, then the tax imposed by this Act applies to
4100% of the proceeds of sales of biodiesel blends with no less
5than 1% and no more than 10% biodiesel made during that time.
6    With respect to 100% biodiesel, as defined in the Use Tax
7Act, and biodiesel blends, as defined in the Use Tax Act, with
8more than 10% but no more than 99% biodiesel, the tax imposed
9by this Act does not apply to the proceeds of sales made on or
10after July 1, 2003 and on or before December 31, 2023 but
11applies to 100% of the proceeds of sales made thereafter.
12    With respect to food for human consumption that is to be
13consumed off the premises where it is sold (other than
14alcoholic beverages, soft drinks, and food that has been
15prepared for immediate consumption) and prescription and
16nonprescription medicines, drugs, medical appliances, products
17classified as Class III medical devices by the United States
18Food and Drug Administration that are used for cancer treatment
19pursuant to a prescription, as well as any accessories and
20components related to those devices, modifications to a motor
21vehicle for the purpose of rendering it usable by a person with
22a disability, and insulin, urine testing materials, syringes,
23and needles used by diabetics, for human use, the tax is
24imposed at the rate of 1%. For the purposes of this Section,
25until September 1, 2009: the term "soft drinks" means any
26complete, finished, ready-to-use, non-alcoholic drink, whether

 

 

HB3823- 25 -LRB101 11841 HLH 58771 b

1carbonated or not, including but not limited to soda water,
2cola, fruit juice, vegetable juice, carbonated water, and all
3other preparations commonly known as soft drinks of whatever
4kind or description that are contained in any closed or sealed
5bottle, can, carton, or container, regardless of size; but
6"soft drinks" does not include coffee, tea, non-carbonated
7water, infant formula, milk or milk products as defined in the
8Grade A Pasteurized Milk and Milk Products Act, or drinks
9containing 50% or more natural fruit or vegetable juice.
10    Notwithstanding any other provisions of this Act,
11beginning September 1, 2009, "soft drinks" means non-alcoholic
12beverages that contain natural or artificial sweeteners. "Soft
13drinks" do not include beverages that contain milk or milk
14products, soy, rice or similar milk substitutes, or greater
15than 50% of vegetable or fruit juice by volume.
16    Until August 1, 2009, and notwithstanding any other
17provisions of this Act, "food for human consumption that is to
18be consumed off the premises where it is sold" includes all
19food sold through a vending machine, except soft drinks and
20food products that are dispensed hot from a vending machine,
21regardless of the location of the vending machine. Beginning
22August 1, 2009, and notwithstanding any other provisions of
23this Act, "food for human consumption that is to be consumed
24off the premises where it is sold" includes all food sold
25through a vending machine, except soft drinks, candy, and food
26products that are dispensed hot from a vending machine,

 

 

HB3823- 26 -LRB101 11841 HLH 58771 b

1regardless of the location of the vending machine.
2    Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "food for human consumption that
4is to be consumed off the premises where it is sold" does not
5include candy. For purposes of this Section, "candy" means a
6preparation of sugar, honey, or other natural or artificial
7sweeteners in combination with chocolate, fruits, nuts or other
8ingredients or flavorings in the form of bars, drops, or
9pieces. "Candy" does not include any preparation that contains
10flour or requires refrigeration.
11    Notwithstanding any other provisions of this Act,
12beginning September 1, 2009, "nonprescription medicines and
13drugs" does not include grooming and hygiene products. For
14purposes of this Section, "grooming and hygiene products"
15includes, but is not limited to, soaps and cleaning solutions,
16shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
17lotions and screens, unless those products are available by
18prescription only, regardless of whether the products meet the
19definition of "over-the-counter-drugs". For the purposes of
20this paragraph, "over-the-counter-drug" means a drug for human
21use that contains a label that identifies the product as a drug
22as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
23label includes:
24        (A) A "Drug Facts" panel; or
25        (B) A statement of the "active ingredient(s)" with a
26    list of those ingredients contained in the compound,

 

 

HB3823- 27 -LRB101 11841 HLH 58771 b

1    substance or preparation.
2    Beginning on the effective date of this amendatory Act of
3the 98th General Assembly, "prescription and nonprescription
4medicines and drugs" includes medical cannabis purchased from a
5registered dispensing organization under the Compassionate Use
6of Medical Cannabis Pilot Program Act.
7(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
8100-22, eff. 7-6-17.)
 
9    Section 30. The Motor Fuel Tax Law is amended by changing
10Section 2 as follows:
 
11    (35 ILCS 505/2)  (from Ch. 120, par. 418)
12    Sec. 2. A tax is imposed on the privilege of operating
13motor vehicles upon the public highways and recreational-type
14watercraft upon the waters of this State.
15    (a) Prior to August 1, 1989, the tax is imposed at the rate
16of 13 cents per gallon on all motor fuel used in motor vehicles
17operating on the public highways and recreational type
18watercraft operating upon the waters of this State. Beginning
19on August 1, 1989 and until January 1, 1990, the rate of the
20tax imposed in this paragraph shall be 16 cents per gallon.
21Beginning January 1, 1990 and until June 30, 2019, the rate of
22tax imposed in this paragraph, including the tax on compressed
23natural gas, shall be 19 cents per gallon. Beginning on July 1,
242019 and until June 30, 2020, the rate of tax imposed in this

 

 

HB3823- 28 -LRB101 11841 HLH 58771 b

1paragraph, including the tax on compressed natural gas, shall
2be $0.34 per gallon. Beginning on July 1, 2020 and until June
330, 2021, the rate of tax imposed in this paragraph, including
4the tax on compressed natural gas, shall be $0.36 per gallon.
5Beginning on July 1, 2021 and until June 30, 2022, the rate of
6tax imposed in this paragraph, including the tax on compressed
7natural gas, shall be $0.38 per gallon. Beginning on July 1,
82022 and until June 30, 2023, the rate of tax imposed in this
9paragraph, including the tax on compressed natural gas, shall
10be $0.40 per gallon. Beginning on July 1, 2023 and until June
1130, 2024, the rate of tax imposed in this paragraph, including
12the tax on compressed natural gas, shall be $0.42 cents per
13gallon. Beginning on July 1, 2024, the rate of tax imposed in
14this paragraph, including the tax on compressed natural gas,
15shall be $0.44 cents per gallon.
16    (b) The tax on the privilege of operating motor vehicles
17which use diesel fuel, liquefied natural gas, or propane shall
18be the rate according to paragraph (a) plus an additional 2 1/2
19cents per gallon. "Diesel fuel" is defined as any product
20intended for use or offered for sale as a fuel for engines in
21which the fuel is injected into the combustion chamber and
22ignited by pressure without electric spark.
23    (c) A tax is imposed upon the privilege of engaging in the
24business of selling motor fuel as a retailer or reseller on all
25motor fuel used in motor vehicles operating on the public
26highways and recreational type watercraft operating upon the

 

 

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1waters of this State: (1) at the rate of 3 cents per gallon on
2motor fuel owned or possessed by such retailer or reseller at
312:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
4gallon on motor fuel owned or possessed by such retailer or
5reseller at 12:01 A.M. on January 1, 1990.
6    Retailers and resellers who are subject to this additional
7tax shall be required to inventory such motor fuel and pay this
8additional tax in a manner prescribed by the Department of
9Revenue.
10    The tax imposed in this paragraph (c) shall be in addition
11to all other taxes imposed by the State of Illinois or any unit
12of local government in this State.
13    (d) Except as provided in Section 2a, the collection of a
14tax based on gallonage of gasoline used for the propulsion of
15any aircraft is prohibited on and after October 1, 1979.
16    (e) The collection of a tax, based on gallonage of all
17products commonly or commercially known or sold as 1-K
18kerosene, regardless of its classification or uses, is
19prohibited (i) on and after July 1, 1992 until December 31,
201999, except when the 1-K kerosene is either: (1) delivered
21into bulk storage facilities of a bulk user, or (2) delivered
22directly into the fuel supply tanks of motor vehicles and (ii)
23on and after January 1, 2000. Beginning on January 1, 2000, the
24collection of a tax, based on gallonage of all products
25commonly or commercially known or sold as 1-K kerosene,
26regardless of its classification or uses, is prohibited except

 

 

HB3823- 30 -LRB101 11841 HLH 58771 b

1when the 1-K kerosene is delivered directly into a storage tank
2that is located at a facility that has withdrawal facilities
3that are readily accessible to and are capable of dispensing
41-K kerosene into the fuel supply tanks of motor vehicles. For
5purposes of this subsection (e), a facility is considered to
6have withdrawal facilities that are not "readily accessible to
7and capable of dispensing 1-K kerosene into the fuel supply
8tanks of motor vehicles" only if the 1-K kerosene is delivered
9from: (i) a dispenser hose that is short enough so that it will
10not reach the fuel supply tank of a motor vehicle or (ii) a
11dispenser that is enclosed by a fence or other physical barrier
12so that a vehicle cannot pull alongside the dispenser to permit
13fueling.
14    Any person who sells or uses 1-K kerosene for use in motor
15vehicles upon which the tax imposed by this Law has not been
16paid shall be liable for any tax due on the sales or use of 1-K
17kerosene.
18(Source: P.A. 100-9, eff. 7-1-17.)
 
19    Section 35. The Counties Code is amended by adding Section
205-1184 as follows:
 
21    (55 ILCS 5/5-1184 new)
22    Sec. 5-1184. Transportation asset plan. Each county shall
23develop and periodically update a master plan for its
24transportation assets. Each county shall coordinate those

 

 

HB3823- 31 -LRB101 11841 HLH 58771 b

1planning activities with the Department of Transportation.
2    To meet the provisions of this Section, each county shall
3publish by December 31, 2022, and every 5 years thereafter, its
4master plan for its transportation assets.
5    The county shall include a needs estimate in its master
6plan.
7    Counties may enter into agreements with townships and
8municipalities located within the county to complete a joint
9master plan.
 
10    Section 40. The Township Code is amended by adding Section
111-10 as follows:
 
12    (60 ILCS 1/1-10 new)
13    Sec. 1-10. Transportation asset plan. Each township shall
14develop and periodically update a master plan for its
15transportation assets. Each township shall coordinate those
16planning activities with the Department of Transportation.
17    To meet the provisions of this Section, the township shall
18publish by December 31, 2022, and every 5 years thereafter, its
19master plan for its transportation assets.
20    The township shall include a needs estimate in its master
21plan.
22    Townships may enter into agreements with the county in
23which they are located to complete a joint master plan.
 

 

 

HB3823- 32 -LRB101 11841 HLH 58771 b

1    Section 45. The Illinois Municipal Code is amended by
2adding Section 8-1-19 as follows:
 
3    (65 ILCS 5/8-1-19 new)
4    Sec. 8-1-19. Transportation asset plan. Each municipality
5shall develop and periodically update a master plan for its
6transportation assets. The municipality shall coordinate those
7planning activities with the Department of Transportation.
8    To meet the provisions of this Section, the municipality
9shall publish by December 31, 2022, and every 5 years
10thereafter, its master plan for its transportation assets.
11    The municipality shall include a needs estimate in its
12master plan.
13    Municipalities may enter into agreements with the county in
14which they are located to complete a joint master plan.
 
15    Section 50. The Illinois Highway Code is amended by adding
16Section 4-304 as follows:
 
17    (605 ILCS 5/4-304 new)
18    Sec. 4-304. New design and construction technologies. Each
19year, the Department of Transportation shall review new design
20and construction technologies and determine whether the new
21technologies would result in a life-cycle cost savings. The
22Department of Transportation shall report to the General
23Assembly every 5 years which cost-savings technologies it has

 

 

HB3823- 33 -LRB101 11841 HLH 58771 b

1implemented.
 
2    Section 55. The Illinois Vehicle Code is amended by
3changing Sections 3-804, 3-804.01, 3-804.02, 3-804.3, 3-805,
43-805.5, 3-806, and 3-821 as follows:
 
5    (625 ILCS 5/3-804)  (from Ch. 95 1/2, par. 3-804)
6    Sec. 3-804. Antique vehicles.
7    (a) The owner of an antique vehicle may register such
8vehicle for a fee not to exceed $63 $13 for a 2-year antique
9plate. The application for registration must be accompanied by
10an affirmation of the owner that such vehicle will be driven on
11the highway only for the purpose of going to and returning from
12an antique auto show or an exhibition, or for servicing or
13demonstration and also affirming that the mechanical
14condition, physical condition, brakes, lights, glass and
15appearance of such vehicle is the same or as safe as originally
16equipped. The Secretary may, in his discretion prescribe that
17antique vehicle plates be issued for a definite or an
18indefinite term, such term to correspond to the term of
19registration plates issued generally, as provided in Section
203-414.1. In no event may the registration fee for antique
21vehicles exceed $6 per registration year. Any person requesting
22antique plates under this Section may also apply to have vanity
23or personalized plates as provided under Section 3-405.1. All
24of the additional proceeds generated by this amendatory Act of

 

 

HB3823- 34 -LRB101 11841 HLH 58771 b

1the 101st General Assembly shall be deposited into the
2Transportation Investment Fund.
3    (b) Any person who is the registered owner of an antique
4vehicle may display a historical license plate from or
5representing the model year of the vehicle, furnished by such
6person, in lieu of the current and valid Illinois antique
7vehicle plates issued thereto, provided that valid and current
8Illinois antique vehicle plates and registration card issued to
9such antique vehicle are simultaneously carried within such
10vehicle and are available for inspection.
11(Source: P.A. 91-37, eff. 7-1-99.)
 
12    (625 ILCS 5/3-804.01)
13    Sec. 3-804.01. Expanded-use antique vehicles.
14    (a) The owner of a motor vehicle that is more than 25 years
15of age or a bona fide replica thereof may register the vehicle
16as an expanded-use antique vehicle. In addition to the
17appropriate registration and renewal fees, the fee for
18expanded-use antique vehicle registration and renewal, except
19as provided under subsection (d), shall be $95 $45 per year.
20The application for registration must be accompanied by an
21affirmation of the owner that:
22        (1) from January 1 through March 31 and from November 1
23    through December 31, the vehicle will be driven on the
24    highways only for the purpose of going to and returning
25    from an antique auto show or an exhibition, or for

 

 

HB3823- 35 -LRB101 11841 HLH 58771 b

1    servicing or demonstration; and
2        (2) the mechanical condition, physical condition,
3    brakes, lights, glass, and appearance of such vehicle is
4    the same or as safe as originally equipped.
5    From April 1 through October 31, a vehicle registered as an
6expanded-use antique vehicle may be driven on the highways
7without being subject to the restrictions set forth in
8subdivision (1). The Secretary may prescribe, in the
9Secretary's discretion, that expanded-use antique vehicle
10plates be issued for a definite or an indefinite term, such
11term to correspond to the term of registration plates issued
12generally, as provided in Section 3-414.1. Any person
13requesting expanded-use antique vehicle plates under this
14Section may also apply to have vanity or personalized plates as
15provided under Section 3-405.1.
16    All of the additional proceeds generated by this amendatory
17Act of the 101st General Assembly shall be deposited into the
18Transportation Investment Fund.
19    (b) Any person who is the registered owner of an
20expanded-use antique vehicle may display a historical license
21plate from or representing the model year of the vehicle,
22furnished by such person, in lieu of the current and valid
23Illinois expanded-use antique vehicle plates issued thereto,
24provided that the valid and current Illinois expanded-use
25antique vehicle plates and registration card issued to the
26expanded-use antique vehicle are simultaneously carried within

 

 

HB3823- 36 -LRB101 11841 HLH 58771 b

1the vehicle and are available for inspection.
2    (c) The Secretary may credit a pro-rated portion of a fee
3previously paid for an antique vehicle registration under
4Section 3-804 to an owner who applies to have that vehicle
5registered as an expanded-use antique vehicle instead of an
6antique vehicle.
7    (d) The Secretary may make a version of the registration
8plate authorized under this Section in a form appropriate for
9motorcycles. In addition to the required registration and
10renewal fees, the fee for motorcycle expanded-use antique
11vehicle registration and renewal shall be $23 per year.
12(Source: P.A. 100-956, eff. 1-1-19.)
 
13    (625 ILCS 5/3-804.02)  (from Ch. 95 1/2, par. 3-804.02)
14    Sec. 3-804.02. Commuter Vans. The owner of a commuter van
15may register such van for an annual fee not to exceed $113 $63.
16The Secretary may prescribe that commuter van plates be issued
17for an indefinite term, such term to correspond to the term of
18registration plates issued generally. In no event may the
19registration fee for commuter vans exceed $63 per registration
20year. All of the additional proceeds generated by this
21amendatory Act of the 101st General Assembly shall be deposited
22into the Transportation Investment Fund.
23(Source: P.A. 90-89, eff. 1-1-98; 91-37, eff. 7-1-99.)
 
24    (625 ILCS 5/3-804.3)

 

 

HB3823- 37 -LRB101 11841 HLH 58771 b

1    Sec. 3-804.3. Former military vehicles.
2    (a) The owner of a former military vehicle may register the
3vehicle for a fee not to exceed:
4        (1) $150 $100 for a vehicle with a gross vehicle weight
5    rating of 26,000 pounds or less;
6        (2) $200 $150 for a vehicle with a gross vehicle weight
7    rating of 26,001 to 45,000 pounds;
8        (3) $550 $500 for a vehicle with a gross vehicle weight
9    rating of 45,001 to 65,000 pounds;
10        (4) $1,050 $1,000 for a vehicle with a gross vehicle
11    weight rating of over 65,000 pounds; or
12        (5) $75 $25 for a trailer with a weight of 3,000 pounds
13    or less; or
14        (6) $125 $75 for a trailer with a weight of over 3,000
15    pounds.
16    All of the additional proceeds generated by this amendatory
17Act of the 101st General Assembly shall be deposited into the
18Transportation Investment Fund.
19    (b) The Secretary may prescribe, in the Secretary's
20discretion, that former military vehicle plates be issued for a
21definite or an indefinite term, such term to correspond to the
22term of registration plates issued generally, as provided in
23Section 3-414.1. Any person requesting former military vehicle
24plates under this Section may also apply to have vanity or
25personalized plates as provided under Section 3-405.1.
26    (c) A vehicle registered as a former military vehicle is

 

 

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1not subject to Section 3-815 and 3-818 of this Code.
2    (d) A vehicle may not be registered under this Section
3unless a title for the vehicle has been issued by the Secretary
4and the vehicle is eligible for registration without regard to
5its status as a military vehicle.
6(Source: P.A. 97-811, eff. 7-13-12.)
 
7    (625 ILCS 5/3-805)  (from Ch. 95 1/2, par. 3-805)
8    Sec. 3-805. Electric vehicles. The owner of a motor
9vehicle of the first division or a motor vehicle of the second
10division weighing 8,000 pounds or less propelled by an electric
11engine and not utilizing motor fuel, may register such vehicle
12for a 2-year registration period for a fee not to exceed an
13amount equal to three times the amount for an equivalent
14internal combustion powered vehicle $35 for a 2-year
15registration period. The Secretary may, in his discretion,
16prescribe that electric vehicle registration plates be issued
17for an indefinite term, such term to correspond to the term of
18registration plates issued generally, as provided in Section
193-414.1. All of the additional proceeds generated by this
20amendatory Act of the 101st General Assembly shall be deposited
21into the Transportation Investment Fund. In no event may the
22registration fee for electric vehicles exceed $18 per
23registration year.
24(Source: P.A. 96-1135, eff. 7-21-10.)
 

 

 

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1    (625 ILCS 5/3-805.5)
2    Sec. 3-805.5. Low-speed vehicles. Every owner of a
3low-speed vehicle shall make application to the Secretary of
4State for registration, or renewal of registration, at the
5annual fee of $68 $18. All of the additional proceeds generated
6by this amendatory Act of the 101st General Assembly shall be
7deposited into the Transportation Investment Fund.
8(Source: P.A. 96-653, eff. 1-1-10.)
 
9    (625 ILCS 5/3-806)  (from Ch. 95 1/2, par. 3-806)
10    Sec. 3-806. Registration Fees; Motor Vehicles of the First
11Division. Every owner of any other motor vehicle of the first
12division, except as provided in Sections 3-804, 3-804.01,
133-804.3, 3-805, 3-806.3, 3-806.7, and 3-808, and every second
14division vehicle weighing 8,000 pounds or less, shall pay the
15Secretary of State an annual registration fee at the following
16rates:
 
17SCHEDULE OF REGISTRATION FEES
18REQUIRED BY LAW
19Beginning with the 2010 registration year
20Annual Fee
21Motor vehicles of the first division other
22than Autocycles, Motorcycles, Motor
23Driven Cycles and Pedalcycles$98
24

 

 

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1Autocycles68
2
3Motorcycles, Motor Driven
4Cycles and Pedalcycles 38
5    A $1 surcharge shall be collected in addition to the above
6fees for motor vehicles of the first division, autocycles,
7motorcycles, motor driven cycles, and pedalcycles to be
8deposited into the State Police Vehicle Fund.
9    All of the proceeds of the additional fees imposed by
10Public Act 96-34 shall be deposited into the Capital Projects
11Fund.
12    A $2 surcharge shall be collected in addition to the above
13fees for motor vehicles of the first division, autocycles,
14motorcycles, motor driven cycles, and pedalcycles to be
15deposited into the Park and Conservation Fund for the
16Department of Natural Resources to use for conservation
17efforts. The monies deposited into the Park and Conservation
18Fund under this Section shall not be subject to administrative
19charges or chargebacks unless otherwise authorized by this Act.
20    Beginning July 1, 2019, a $50 surcharge shall be collected
21in addition to the above fees for motor vehicles of the first
22division, autocycles, motorcycles, motor driven cycles, and
23pedalcycles to be deposited into the Transportation Investment
24Fund.
25    Beginning January 1, 2021, the Secretary of State shall
26adopt rules implementing a registration fee schedule,

 

 

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1including the surcharges in this Section, for vehicles of the
2first division other than autocycles, motorcycles, motor
3driven cycles, and pedalcycles that is variable, based on the
4year of the vehicle, and revenue neutral.
5(Source: P.A. 97-412, eff. 1-1-12; 97-811, eff. 7-13-12;
697-1136, eff. 1-1-13; 98-463, eff. 8-16-13; 98-777, eff.
71-1-15.)
 
8    (625 ILCS 5/3-821)  (from Ch. 95 1/2, par. 3-821)
9    Sec. 3-821. Miscellaneous registration and title fees.
10    (a) Except as provided under subsection (h), the fee to be
11paid to the Secretary of State for the following certificates,
12registrations or evidences of proper registration, or for
13corrected or duplicate documents shall be in accordance with
14the following schedule:
15    Certificate of Title, except for an all-terrain
16vehicle or off-highway motorcycle$145 $95
17    Certificate of Title for an all-terrain vehicle
18or off-highway motorcycle$30
19    Certificate of Title for an all-terrain vehicle
20or off-highway motorcycle used for production
21agriculture, or accepted by a dealer in trade13
22    Certificate of Title for a low-speed vehicle30
23    Transfer of Registration or any evidence of
24proper registration $25
25    Duplicate Registration Card for plates or other

 

 

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1evidence of proper registration3
2    Duplicate Registration Sticker or Stickers, each20
3    Duplicate Certificate of Title$145 95
4    Corrected Registration Card or Card for other
5evidence of proper registration3
6    Corrected Certificate of Title$145 95
7    Salvage Certificate4
8    Fleet Reciprocity Permit15
9    Prorate Decal1
10    Prorate Backing Plate3
11    Special Corrected Certificate of Title15
12    Expedited Title Service (to be charged in addition
13to other applicable fees)30
14    Dealer Lien Release Certificate of Title20
15    A special corrected certificate of title shall be issued
16(i) to remove a co-owner's name due to the death of the
17co-owner, to transfer title to a spouse if the decedent-spouse
18was the sole owner on the title, or due to a divorce; (ii) to
19change a co-owner's name due to a marriage; or (iii) due to a
20name change under Article XXI of the Code of Civil Procedure.
21    There shall be no fee paid for a Junking Certificate.
22    There shall be no fee paid for a certificate of title
23issued to a county when the vehicle is forfeited to the county
24under Article 36 of the Criminal Code of 2012.
25    (a-5) The Secretary of State may revoke a certificate of
26title and registration card and issue a corrected certificate

 

 

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1of title and registration card, at no fee to the vehicle owner
2or lienholder, if there is proof that the vehicle
3identification number is erroneously shown on the original
4certificate of title.
5    (a-10) The Secretary of State may issue, in connection with
6the sale of a motor vehicle, a corrected title to a motor
7vehicle dealer upon application and submittal of a lien release
8letter from the lienholder listed in the files of the
9Secretary. In the case of a title issued by another state, the
10dealer must submit proof from the state that issued the last
11title. The corrected title, which shall be known as a dealer
12lien release certificate of title, shall be issued in the name
13of the vehicle owner without the named lienholder. If the motor
14vehicle is currently titled in a state other than Illinois, the
15applicant must submit either (i) a letter from the current
16lienholder releasing the lien and stating that the lienholder
17has possession of the title; or (ii) a letter from the current
18lienholder releasing the lien and a copy of the records of the
19department of motor vehicles for the state in which the vehicle
20is titled, showing that the vehicle is titled in the name of
21the applicant and that no liens are recorded other than the
22lien for which a release has been submitted. The fee for the
23dealer lien release certificate of title is $20.
24    (b) The Secretary may prescribe the maximum service charge
25to be imposed upon an applicant for renewal of a registration
26by any person authorized by law to receive and remit or

 

 

HB3823- 44 -LRB101 11841 HLH 58771 b

1transmit to the Secretary such renewal application and fees
2therewith.
3    (c) If payment is delivered to the Office of the Secretary
4of State as payment of any fee or tax under this Code, and such
5payment is not honored for any reason, the registrant or other
6person tendering the payment remains liable for the payment of
7such fee or tax. The Secretary of State may assess a service
8charge of $25 in addition to the fee or tax due and owing for
9all dishonored payments.
10    If the total amount then due and owing exceeds the sum of
11$100 and has not been paid in full within 60 days from the date
12the dishonored payment was first delivered to the Secretary of
13State, the Secretary of State shall assess a penalty of 25% of
14such amount remaining unpaid.
15    All amounts payable under this Section shall be computed to
16the nearest dollar. Out of each fee collected for dishonored
17payments, $5 shall be deposited in the Secretary of State
18Special Services Fund.
19    (d) The minimum fee and tax to be paid by any applicant for
20apportionment of a fleet of vehicles under this Code shall be
21$15 if the application was filed on or before the date
22specified by the Secretary together with fees and taxes due. If
23an application and the fees or taxes due are filed after the
24date specified by the Secretary, the Secretary may prescribe
25the payment of interest at the rate of 1/2 of 1% per month or
26fraction thereof after such due date and a minimum of $8.

 

 

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1    (e) Trucks, truck tractors, truck tractors with loads, and
2motor buses, any one of which having a combined total weight in
3excess of 12,000 lbs. shall file an application for a Fleet
4Reciprocity Permit issued by the Secretary of State. This
5permit shall be in the possession of any driver operating a
6vehicle on Illinois highways. Any foreign licensed vehicle of
7the second division operating at any time in Illinois without a
8Fleet Reciprocity Permit or other proper Illinois
9registration, shall subject the operator to the penalties
10provided in Section 3-834 of this Code. For the purposes of
11this Code, "Fleet Reciprocity Permit" means any second division
12motor vehicle with a foreign license and used only in
13interstate transportation of goods. The fee for such permit
14shall be $15 per fleet which shall include all vehicles of the
15fleet being registered.
16    (f) For purposes of this Section, "all-terrain vehicle or
17off-highway motorcycle used for production agriculture" means
18any all-terrain vehicle or off-highway motorcycle used in the
19raising of or the propagation of livestock, crops for sale for
20human consumption, crops for livestock consumption, and
21production seed stock grown for the propagation of feed grains
22and the husbandry of animals or for the purpose of providing a
23food product, including the husbandry of blood stock as a main
24source of providing a food product. "All-terrain vehicle or
25off-highway motorcycle used in production agriculture" also
26means any all-terrain vehicle or off-highway motorcycle used in

 

 

HB3823- 46 -LRB101 11841 HLH 58771 b

1animal husbandry, floriculture, aquaculture, horticulture, and
2viticulture.
3    (g) All of the proceeds of the additional fees imposed by
4Public Act 96-34 shall be deposited into the Capital Projects
5Fund.
6    (h) The fee for a duplicate registration sticker or
7stickers shall be the amount required under subsection (a) or
8the vehicle's annual registration fee amount, whichever is
9less.
10    (i) All of the proceeds of the additional fees imposed by
11this amendatory Act of the 101st General Assembly shall be
12deposited into the Transportation Investment Fund.
13(Source: P.A. 99-260, eff. 1-1-16; 99-607, eff. 7-22-16;
14100-956, eff. 1-1-19.)
 
15    (625 ILCS 5/3-815.1 rep.)
16    Section 60. The Illinois Vehicle Code is amended by
17repealing Section 3-815.1.
 
18    Section 65. The State Finance Act is amended by adding
19Sections 5.891, 5.892, 5.893, 6z-107, 6z-108, and 6z-109 as
20follows:
 
21    (30 ILCS 105/5.891 new)
22    Sec. 5.891. The Transportation Investment Fund.
 

 

 

HB3823- 47 -LRB101 11841 HLH 58771 b

1    (30 ILCS 105/5.892 new)
2    Sec. 5.892. The RTA Investment Fund.
 
3    (30 ILCS 105/5.893 new)
4    Sec. 5.893. The Downstate Transit Investment Fund.
 
5    (30 ILCS 105/6z-107 new)
6    Sec. 6z-107. Transportation Investment Fund. There is
7hereby created as a special fund in the State treasury the
8Transportation Investment Fund. Moneys received by the
9Transportation Investment Fund shall be distributed as
10follows:
11        (1) by July 1, 2020, and by July 1 of each year
12    thereafter, the State Comptroller shall order transferred
13    and the State Treasurer shall transfer from the
14    Transportation Investment Fund to the Transportation Bond
15    Series A Fund and the Transportation Bond Series D Fund an
16    amount necessary to pay the principal and interest on bonds
17    secured by those funds respectively;
18        (2) of the moneys remaining after the transfers under
19    paragraph (1) have been made, $2,000,000 in each fiscal
20    year shall be used, subject to appropriation, by the
21    Department of Transportation to administer a training
22    program for residents of disadvantaged areas of the State;
23    and
24        (3) of the amounts remaining after the distributions

 

 

HB3823- 48 -LRB101 11841 HLH 58771 b

1    under paragraphs (1) and (2) have been made, the State
2    Comptroller shall order transferred and the State
3    Treasurer shall transfer the following percentages:
4            (A) 40% shall be transferred to the State
5        Construction Account Fund;
6            (B) 14% shall be transferred to the Motor Fuel Tax
7        Fund and distributed in the same percentages, for the
8        same purposes, and to the same entities described in
9        paragraph (2) of subsection (e) of Section 8 of the
10        Motor Fuel Tax Law;
11            (C) 39% shall be transferred to the RTA Investment
12        Fund;
13            (D) 5% shall be transferred to the Downstate
14        Transit Investment Fund; and
15            (E) 2% shall be transferred to the Grade Crossing
16        Protection Fund.
 
17    (30 ILCS 105/6z-108 new)
18    Sec. 6z-108. The RTA Investment Fund; creation. The RTA
19Investment Fund is created as a special fund in the State
20treasury. Moneys in the RTA Investment Fund shall be used by
21the Regional Transportation Authority for capital investment
22purposes.
 
23    (30 ILCS 105/6z-109 new)
24    Sec. 6z-109. The Downstate Transit Investment Fund;

 

 

HB3823- 49 -LRB101 11841 HLH 58771 b

1creation. The Downstate Transit Investment Fund is created as a
2special fund in the State treasury. Moneys in the Downstate
3Transit Investment Fund shall be used by the Department of
4Transportation for grants to local mass transit districts for
5capital investment purposes.
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.

 

 

HB3823- 50 -LRB101 11841 HLH 58771 b

1 INDEX
2 Statutes amended in order of appearance
3    20 ILCS 2705/2705-615 new
4    35 ILCS 105/3-10
5    35 ILCS 110/3-10from Ch. 120, par. 439.33-10
6    35 ILCS 115/3-10from Ch. 120, par. 439.103-10
7    35 ILCS 120/2-10
8    35 ILCS 505/2from Ch. 120, par. 418
9    55 ILCS 5/5-1184 new
10    60 ILCS 1/1-10 new
11    65 ILCS 5/8-1-19 new
12    605 ILCS 5/4-304 new
13    625 ILCS 5/3-804from Ch. 95 1/2, par. 3-804
14    625 ILCS 5/3-804.01
15    625 ILCS 5/3-804.02from Ch. 95 1/2, par. 3-804.02
16    625 ILCS 5/3-804.3
17    625 ILCS 5/3-805from Ch. 95 1/2, par. 3-805
18    625 ILCS 5/3-805.5
19    625 ILCS 5/3-806from Ch. 95 1/2, par. 3-806
20    625 ILCS 5/3-821from Ch. 95 1/2, par. 3-821
21    625 ILCS 5/3-815.1 rep.
22    30 ILCS 105/5.891 new
23    30 ILCS 105/5.892 new
24    30 ILCS 105/5.893 new
25    30 ILCS 105/6z-107 new

 

 

HB3823- 51 -LRB101 11841 HLH 58771 b

1    30 ILCS 105/6z-108 new
2    30 ILCS 105/6z-109 new