98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB5999

 

Introduced , by Rep. Brad E. Halbrook

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Repeals the Motor Fuel Tax Law. Makes conforming changes in the following Acts, Codes, and Laws: Illinois Renewable Fuels Development Program Act, Department of Revenue Law of the Civil Administrative Code of Illinois, Illinois Finance Authority Act, State Finance Act, Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, Retailers' Occupation Tax Act, Illinois Independent Tax Tribunal Act of 2012, Investment of Municipal Funds Act, Illinois Municipal Code, Southwestern Illinois Development Authority Act, Regional Transportation Authority Act, Environmental Protection Act, Environmental Impact Fee Law, Gasoline Storage Act, Illinois Highway Code, Illinois Vehicle Code, and Motor Fuel and Petroleum Standards Act.


LRB098 18464 HLH 53601 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5999LRB098 18464 HLH 53601 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Renewable Fuels Development
5Program Act is amended by changing Section 10 as follows:
 
6    (20 ILCS 689/10)
7    Sec. 10. Definitions. As used in this Act:
8    "Biodiesel" means a renewable diesel fuel derived from
9biomass that is intended for use in diesel engines.
10    "Biodiesel blend" means a blend of biodiesel with
11petroleum-based diesel fuel in which the resultant product
12contains no less than 1% and no more than 99% biodiesel.
13    "Biomass" means non-fossil organic materials that have an
14intrinsic chemical energy content. "Biomass" includes, but is
15not limited to, soybean oil, other vegetable oils, and ethanol.
16    "Department" means the Department of Commerce and Economic
17Opportunity.
18    "Diesel fuel" means any product intended for use or offered
19for sale as a fuel for engines in which the fuel is injected
20into the combustion chamber and ignited by pressure without
21electric spark.
22    "Director" means the Director of Commerce and Economic
23Opportunity.

 

 

HB5999- 2 -LRB098 18464 HLH 53601 b

1    "Ethanol" means a product produced from agricultural
2commodities or by-products used as a fuel or to be blended with
3other fuels for use in motor vehicles.
4    "Fuel" means fuel as defined in Section 1.19 of the Motor
5Fuel Tax Law as it existed prior to the effective date of this
6amendatory Act of the 98th General Assembly.
7    "Gasohol" means motor fuel that is no more than 90%
8gasoline and at least 10% denatured ethanol that contains no
9more than 1.25% water by weight.
10    "Gasoline" means all products commonly or commercially
11known or sold as gasoline (including casing head and absorption
12or natural gasoline).
13    "Illinois agricultural product" means any agricultural
14commodity grown in Illinois that is used by a production
15facility to produce renewable fuel in Illinois, including, but
16not limited to, corn, barley, and soy beans.
17    "Labor Organization" means any organization defined as a
18"labor organization" under Section 2 of the National Labor
19Relations Act (29 U.S.C. 152).
20    "Majority blended ethanol fuel" means motor fuel that
21contains no less than 70% and no more than 90% denatured
22ethanol and no less than 10% and no more than 30% gasoline.
23    "Motor vehicles" means motor vehicles as defined in the
24Illinois Vehicle Code and watercraft propelled by an internal
25combustion engine.
26    "Owner" means any individual, sole proprietorship, limited

 

 

HB5999- 3 -LRB098 18464 HLH 53601 b

1partnership, co-partnership, joint venture, corporation,
2cooperative, or other legal entity, including its agents, that
3operates or will operate a plant located within the State of
4Illinois.
5    "Plant" means a production facility that produces a
6renewable fuel. "Plant" includes land, any building or other
7improvement on or to land, and any personal properties deemed
8necessary or suitable for use, whether or not now in existence,
9in the processing of fuel from agricultural commodities or
10by-products.
11    "Renewable fuel" means ethanol, gasohol, majority blended
12ethanol fuel, biodiesel blend fuel, and biodiesel.
13(Source: P.A. 93-15, eff. 6-11-03; 93-618, eff. 12-11-03;
1494-793, eff. 5-19-06.)
 
15    Section 10. The Department of Revenue Law of the Civil
16Administrative Code of Illinois is amended by changing Sections
172505-20 and 2505-210 as follows:
 
18    (20 ILCS 2505/2505-20)  (was 20 ILCS 2505/39b2)
19    Sec. 2505-20. Motor Fuel Tax Law; Environmental Impact Fee
20Law; fuel tax agreements and programs.
21    (a) The Department has the power to administer and enforce
22the rights, powers and duties contained in the Motor Fuel Tax
23Law that relate to the collection of revenues and to succeed to
24the rights, powers, and duties previously exercised by the

 

 

HB5999- 4 -LRB098 18464 HLH 53601 b

1Department of Finance in connection therewith; and to
2administer and enforce all the rights, powers, and duties that
3relate to the collection of fees under the Environmental Impact
4Fee Law.
5    (b) The Department is authorized to receive federal funds
6provided for the purpose of facilitating participation in the
7International Fuel Tax Agreement, International Registration
8Plan, and other State fuel tax agreements and programs relating
9to uniform motor fuel taxation and compliance. Those funds
10shall be deposited in the Motor Fuel Tax Fund and will be
11available to the Department pursuant to appropriation for its
12administrative expenses including technical assistance,
13personnel training, travel costs, and technology and equipment
14associated with that participation. Those funds deposited in
15the Motor Fuel Tax Fund shall not be distributed or allocated
16as provided in the Motor Fuel Tax Law, but shall be reserved
17for use by the Department.
18(Source: P.A. 91-239, eff. 1-1-00.)
 
19    (20 ILCS 2505/2505-210)  (was 20 ILCS 2505/39c-1)
20    Sec. 2505-210. Electronic funds transfer.
21    (a) The Department may provide means by which persons
22having a tax liability under any Act administered by the
23Department may use electronic funds transfer to pay the tax
24liability.
25    (b) Mandatory payment by electronic funds transfer.

 

 

HB5999- 5 -LRB098 18464 HLH 53601 b

1Beginning on October 1, 2002, and through September 30, 2010, a
2taxpayer who has an annual tax liability of $200,000 or more
3shall make all payments of that tax to the Department by
4electronic funds transfer. Beginning October 1, 2010, a
5taxpayer (other than an individual taxpayer) who has an annual
6tax liability of $20,000 or more and an individual taxpayer who
7has an annual tax liability of $200,000 or more shall make all
8payments of that tax to the Department by electronic funds
9transfer. Before August 1 of each year, beginning in 2002, the
10Department shall notify all taxpayers required to make payments
11by electronic funds transfer. All taxpayers required to make
12payments by electronic funds transfer shall make those payments
13for a minimum of one year beginning on October 1. For purposes
14of this subsection (b), the term "annual tax liability" means,
15except as provided in subsections (c) and (d) of this Section,
16the sum of the taxpayer's liabilities under a tax Act
17administered by the Department, except the Motor Fuel Tax Law
18and the Environmental Impact Fee Law, for the immediately
19preceding calendar year.
20    (c) For purposes of subsection (b), the term "annual tax
21liability" means, for a taxpayer that incurs a tax liability
22under the Retailers' Occupation Tax Act, Service Occupation Tax
23Act, Use Tax Act, Service Use Tax Act, or any other State or
24local occupation or use tax law that is administered by the
25Department, the sum of the taxpayer's liabilities under the
26Retailers' Occupation Tax Act, Service Occupation Tax Act, Use

 

 

HB5999- 6 -LRB098 18464 HLH 53601 b

1Tax Act, Service Use Tax Act, and all other State and local
2occupation and use tax laws administered by the Department for
3the immediately preceding calendar year.
4    (d) For purposes of subsection (b), the term "annual tax
5liability" means, for a taxpayer that incurs an Illinois income
6tax liability, the greater of:
7        (1) the amount of the taxpayer's tax liability under
8    Article 7 of the Illinois Income Tax Act for the
9    immediately preceding calendar year; or
10        (2) the taxpayer's estimated tax payment obligation
11    under Article 8 of the Illinois Income Tax Act for the
12    immediately preceding calendar year.
13    (e) The Department shall adopt such rules as are necessary
14to effectuate a program of electronic funds transfer and the
15requirements of this Section.
16(Source: P.A. 96-1027, eff. 7-12-10.)
 
17    Section 15. The Illinois Finance Authority Act is amended
18by changing Sections 820-50 and 825-35 as follows:
 
19    (20 ILCS 3501/820-50)
20    Sec. 820-50. Pledge of Funds by Units of Local Government.
21    (a) Pledge of Funds. Any unit of local government which
22receives funds from the Department of Revenue, including
23without limitation funds received pursuant to Sections 8-11-1,
248-11-1.4, 8-11-5 or 8-11-6 of the Illinois Municipal Code, the

 

 

HB5999- 7 -LRB098 18464 HLH 53601 b

1Home Rule County Retailers' Occupation Tax Act, the Home Rule
2County Service Occupation Tax Act, Sections 25.05-2, 25.05-3 or
325.05-10 of "An Act to revise the law in relation to counties",
4Section 5.01 of the Local Mass Transit District Act, Section
54.03 of the Regional Transportation Authority Act, Sections 2
6or 12 of the State Revenue Sharing Act, or from the Department
7of Transportation pursuant to Section 8 of the Motor Fuel Tax
8Law, or from the State Superintendent of Education (directly or
9indirectly through regional superintendents of schools)
10pursuant to Article 18 of the School Code, or any unit of
11government which receives other funds which are at any time in
12the custody of the State Treasurer, the State Comptroller, the
13Department of Revenue, the Department of Transportation or the
14State Superintendent of Education may by appropriate
15proceedings, pledge to the Authority or any entity acting on
16behalf of the Authority (including, without limitation, any
17trustee), any or all of such receipts to the extent that such
18receipts are necessary to provide revenues to pay the principal
19of, premium, if any, and interest on, and other fees related
20to, or to secure, any of the local government securities of
21such unit of local government which have been sold or delivered
22to the Authority or its designee or to pay lease rental
23payments to be made by such unit of local government to the
24extent that such lease rental payments secure the payment of
25the principal of, premium, if any, and interest on, and other
26fees related to, any local government securities which have

 

 

HB5999- 8 -LRB098 18464 HLH 53601 b

1been sold or delivered to the Authority or its designee. Any
2pledge of such receipts (or any portion thereof) shall
3constitute a first and prior lien thereon and shall be binding
4from the time the pledge is made.
5    (b) Direct Payment of Pledged Receipts. Any such unit of
6local government may, by such proceedings, direct that all or
7any of such pledged receipts payable to such unit of local
8government be paid directly to the Authority or such other
9entity (including, without limitation, any trustee) for the
10purpose of paying the principal of, premium, if any, and
11interest on, and fees relating to, such local government
12securities or for the purpose of paying such lease rental
13payments to the extent necessary to pay the principal of,
14premium, if any, and interest on, and other fees related to,
15such local government securities secured by such lease rental
16payments. Upon receipt of a certified copy of such proceedings
17by the State Treasurer, the State Comptroller, the Department
18of Revenue, the Department of Transportation or the State
19Superintendent of Education, as the case may be, such
20Department or State Superintendent shall direct the State
21Comptroller and State Treasurer to pay to, or on behalf of, the
22Authority or such other entity (including, without limitation,
23any trustee) all or such portion of the pledged receipts from
24the Department of Revenue, or the Department of Transportation
25or the State Superintendent of Education (directly or
26indirectly through regional superintendents of schools), as

 

 

HB5999- 9 -LRB098 18464 HLH 53601 b

1the case may be, sufficient to pay the principal of and
2premium, if any, and interest on, and other fees related to,
3the local governmental securities for which the pledge was made
4or to pay such lease rental payments securing such local
5government securities for which the pledge was made. The
6proceedings shall constitute authorization for such a
7directive to the State Comptroller to cause orders to be drawn
8and to the State Treasurer to pay in accordance with such
9directive. To the extent that the Authority or its designee
10notifies the Department of Revenue, the Department of
11Transportation or the State Superintendent of Education, as the
12case may be, that the unit of local government has previously
13paid to the Authority or its designee the amount of any
14principal, premium, interest and fees payable from such pledged
15receipts, the State Comptroller shall cause orders to be drawn
16and the State Treasurer shall pay such pledged receipts to the
17unit of local government as if they were not pledged receipts.
18To the extent that such receipts are pledged and paid to the
19Authority or such other entity, any taxes which have been
20levied or fees or charges assessed pursuant to law on account
21of the issuance of such local government securities shall be
22paid to the unit of local government and may be used for the
23purposes for which the pledged receipts would have been used.
24    (c) Payment of Pledged Receipts upon Default. Any such unit
25of local government may, by such proceedings, direct that such
26pledged receipts payable to such unit of local government be

 

 

HB5999- 10 -LRB098 18464 HLH 53601 b

1paid to the Authority or such other entity (including, without
2limitation, any trustee) upon a default in the payment of any
3principal of, premium, if any, or interest on, or fees relating
4to, any of the local government securities of such unit of
5local government which have been sold or delivered to the
6Authority or its designee or any of the local government
7securities which have been sold or delivered to the Authority
8or its designee and which are secured by such lease rental
9payments. If such local governmental security is in default as
10to the payment of principal thereof, premium, if any, or
11interest thereon, or fees relating thereto, to the extent that
12the State Treasurer, the State Comptroller, the Department of
13Revenue, the Department of Transportation or the State
14Superintendent of Education (directly or indirectly through
15regional superintendents of schools) shall be the custodian at
16any time of any other available funds or moneys pledged to the
17payment of such local government securities or such lease
18rental payments securing such local government securities
19pursuant to this Section and due or payable to such a unit of
20local government at any time subsequent to written notice to
21the State Comptroller and State Treasurer from the Authority or
22any entity acting on behalf of the Authority (including,
23without limitation, any trustee) to the effect that such unit
24of local government has not paid or is in default as to payment
25of the principal of, premium, if any, or interest on, or fees
26relating to, any local government security sold or delivered to

 

 

HB5999- 11 -LRB098 18464 HLH 53601 b

1the Authority or any such entity (including, without
2limitation, any trustee) or has not paid or is in default as to
3the payment of such lease rental payments securing the payment
4of the principal of, premium, if any, or interest on, or other
5fees relating to, any local government security sold or
6delivered to the Authority or such other entity (including,
7without limitation, any trustee):
8        (i) The State Comptroller and the State Treasurer shall
9    withhold the payment of such funds or moneys from such unit
10    of local government until the amount of such principal,
11    premium, if any, interest or fees then due and unpaid has
12    been paid to the Authority or any such entity (including,
13    without limitation, any trustee), or the State Comptroller
14    and the State Treasurer have been advised that
15    arrangements, satisfactory to the Authority or such
16    entity, have been made for the payment of such principal,
17    premium, if any, interest and fees; and
18        (ii) Within 10 days after a demand for payment by the
19    Authority or such entity given to such unit of local
20    government, the State Treasurer and the State Comptroller,
21    the State Treasurer shall pay such funds or moneys as are
22    legally available therefor to the Authority or such entity
23    for the payment of principal of, premium, if any, or
24    interest on, or fees relating to, such local government
25    securities. The Authority or any such entity may carry out
26    this Section and exercise all the rights, remedies and

 

 

HB5999- 12 -LRB098 18464 HLH 53601 b

1    provisions provided or referred to in this Section.
2    (d) Remedies. Upon the sale or delivery of any local
3government securities of the Authority or its designee, the
4local government which issued such local government securities
5shall be deemed to have agreed that upon its failure to pay
6interest or premium, if any, on, or principal of, or fees
7relating to, the local government securities sold or delivered
8to the Authority or any entity acting on behalf of the
9Authority (including, without limitation, any trustee) when
10payable, all statutory defenses to nonpayment are thereby
11waived. Upon a default in payment of principal of or interest
12on any local government securities issued by a unit of local
13government and sold or delivered to the Authority or its
14designee, and upon demand on the unit of local government for
15payment, if the local government securities are payable from
16property taxes and funds are not legally available in the
17treasury of the unit of local government to make payment, an
18action in mandamus for the levy of a tax by the unit of local
19government to pay the principal of or interest on the local
20government securities shall lie, and the Authority or such
21entity shall be constituted a holder or owner of the local
22government securities as being in default. Upon the occurrence
23of any failure or default with respect to any local government
24securities issued by a unit of local government, the Authority
25or such entity may thereupon avail itself of all remedies,
26rights and provisions of law applicable in the circumstances,

 

 

HB5999- 13 -LRB098 18464 HLH 53601 b

1and the failure to exercise or exert any rights or remedies
2within a time or period provided by law may not be raised as a
3defense by the unit of local government.
4(Source: P.A. 93-205, eff. 1-1-04.)
 
5    (20 ILCS 3501/825-35)
6    Sec. 825-35. Pledge of Funds. Any financially distressed
7city which receives funds from the Department of Revenue,
8including without limitation funds received pursuant to
9Section 8-11-1, 8-11-5 or 8-11-6 of the Illinois Municipal Code
10or Section 2 or 12 of the State Revenue Sharing Act, or from
11the Department of Transportation pursuant to Section 8 of the
12Motor Fuel Tax Law, as it existed prior to the effective date
13of this amendatory Act of the 98th General Assembly, may, by
14appropriate proceedings, pledge to the Authority, or any entity
15acting on behalf of the Authority (including, without
16limitation, any trustee), any or all of such receipts to the
17extent that such receipts are determined by the Authority to be
18necessary to provide revenues to pay or secure the payment of
19the principal of, premium, if any, and interest on any of the
20bonds issued on behalf of, or loans made to, the financially
21distressed city by the Authority under Sections 825-20 through
22825-60. The adoption of such proceedings shall constitute a
23directive to the State Comptroller and State Treasurer to pay
24to, or on behalf of, the Authority or such other entity
25(including, without limitation, any trustee) such portion of

 

 

HB5999- 14 -LRB098 18464 HLH 53601 b

1the pledged receipts from the Department of Revenue or
2Department of Transportation, as the case may be, and with the
3State Comptroller and the State Treasurer. With respect to any
4bonds issued on behalf of, or loans made to, the financially
5distressed city by the Authority under Sections 825-20 through
6825-60, which are in default in the payment of principal,
7premium, if any, or interest, to the extent that the State
8Treasurer, the State Comptroller, the Department of Revenue or
9the Department of Transportation shall be the custodian at any
10time of any other available funds or moneys pledged to the
11payment of such local government securities or such lease
12rental payments securing such local government securities
13pursuant to this Section and due or payable to such a unit of
14local government at any time subsequent to written notice to
15the State Comptroller and State Treasurer from the Authority or
16any entity acting on behalf of the Authority (including,
17without limitation, any trustee) to the effect that such
18financially distressed city has not paid or is in default as to
19payment of the principal of, premium, if any, or interest on
20any bonds issued on behalf of, or loans made to, the
21financially distressed city by the Authority under Sections
22825-20 through 825-60:
23    (a) The State Comptroller and the State Treasurer shall
24withhold the payment of such funds or moneys from the
25financially distressed city until the amount of such principal,
26premium, if any, and interest then due and unpaid has been paid

 

 

HB5999- 15 -LRB098 18464 HLH 53601 b

1to the Authority or such entity acting on behalf of the
2Authority (including, without limitation, any trustee), or the
3State Comptroller or State Treasurer have been advised that
4arrangements, satisfactory to the Authority or such entity,
5have been made for the payment of such principal, premium, if
6any, and interest; and
7    (b) Within 10 days after a demand for payment by the
8Authority or such entity is given to the State Treasurer and
9the State Comptroller, the State Treasurer shall pay such funds
10or moneys as are legally available therefor to the Authority or
11such entity for the payment of principal, premium, if any, and
12interest on such bonds or loans. The Authority or such entity
13may carry out this Section and exercise all the rights,
14remedies and provisions provided or referred to in this
15Section.
16(Source: P.A. 93-205, eff. 1-1-04.)
 
17    Section 20. The State Finance Act is amended by changing
18Section 5d as follows:
 
19    (30 ILCS 105/5d)  (from Ch. 127, par. 141d)
20    Sec. 5d. Except as provided by Section 5e of this Act, the
21State Construction Account Fund shall be used exclusively for
22the construction, reconstruction and maintenance of the State
23maintained highway system. Except as provided by Section 5e of
24this Act, none of the money deposited in the State Construction

 

 

HB5999- 16 -LRB098 18464 HLH 53601 b

1Account Fund shall be used to pay the cost of administering the
2Motor Fuel Tax Law as now or hereafter amended, nor be
3appropriated for use by the Department of Transportation to pay
4the cost of its operations or administration, nor be used in
5any manner for the payment of regular or contractual employees
6of the State, nor be transferred or allocated by the
7Comptroller and Treasurer or be otherwise used, except for the
8sole purpose of construction, reconstruction and maintenance
9of the State maintained highway system as the Illinois General
10Assembly shall provide by appropriation from this fund.
11Beginning with the month immediately following the effective
12date of this amendatory Act of 1985, investment income which is
13attributable to the investment of moneys of the State
14Construction Account Fund shall be retained in that fund for
15the uses specified in this Section.
16(Source: P.A. 84-431.)
 
17    Section 25. The Use Tax Act is amended by changing Section
183-10 as follows:
 
19    (35 ILCS 105/3-10)
20    Sec. 3-10. Rate of tax. Unless otherwise provided in this
21Section, the tax imposed by this Act is at the rate of 6.25% of
22either the selling price or the fair market value, if any, of
23the tangible personal property. In all cases where property
24functionally used or consumed is the same as the property that

 

 

HB5999- 17 -LRB098 18464 HLH 53601 b

1was purchased at retail, then the tax is imposed on the selling
2price of the property. In all cases where property functionally
3used or consumed is a by-product or waste product that has been
4refined, manufactured, or produced from property purchased at
5retail, then the tax is imposed on the lower of the fair market
6value, if any, of the specific property so used in this State
7or on the selling price of the property purchased at retail.
8For purposes of this Section "fair market value" means the
9price at which property would change hands between a willing
10buyer and a willing seller, neither being under any compulsion
11to buy or sell and both having reasonable knowledge of the
12relevant facts. The fair market value shall be established by
13Illinois sales by the taxpayer of the same property as that
14functionally used or consumed, or if there are no such sales by
15the taxpayer, then comparable sales or purchases of property of
16like kind and character in Illinois.
17    Beginning on July 1, 2000 and through December 31, 2000,
18with respect to motor fuel, as defined in Section 1.1 of the
19Motor Fuel Tax Law, as it existed prior to the effective date
20of this amendatory Act of the 98th General Assembly, and
21gasohol, as defined in Section 3-40 of the Use Tax Act, the tax
22is imposed at the rate of 1.25%.
23    Beginning on August 6, 2010 through August 15, 2010, with
24respect to sales tax holiday items as defined in Section 3-6 of
25this Act, the tax is imposed at the rate of 1.25%.
26    With respect to gasohol, the tax imposed by this Act

 

 

HB5999- 18 -LRB098 18464 HLH 53601 b

1applies to (i) 70% of the proceeds of sales made on or after
2January 1, 1990, and before July 1, 2003, (ii) 80% of the
3proceeds of sales made on or after July 1, 2003 and on or
4before December 31, 2018, and (iii) 100% of the proceeds of
5sales made thereafter. If, at any time, however, the tax under
6this Act on sales of gasohol is imposed at the rate of 1.25%,
7then the tax imposed by this Act applies to 100% of the
8proceeds of sales of gasohol made during that time.
9    With respect to majority blended ethanol fuel, the tax
10imposed by this Act does not apply to the proceeds of sales
11made on or after July 1, 2003 and on or before December 31,
122018 but applies to 100% of the proceeds of sales made
13thereafter.
14    With respect to biodiesel blends with no less than 1% and
15no more than 10% biodiesel, the tax imposed by this Act applies
16to (i) 80% of the proceeds of sales made on or after July 1,
172003 and on or before December 31, 2018 and (ii) 100% of the
18proceeds of sales made thereafter. If, at any time, however,
19the tax under this Act on sales of biodiesel blends with no
20less than 1% and no more than 10% biodiesel is imposed at the
21rate of 1.25%, then the tax imposed by this Act applies to 100%
22of the proceeds of sales of biodiesel blends with no less than
231% and no more than 10% biodiesel made during that time.
24    With respect to 100% biodiesel and biodiesel blends with
25more than 10% but no more than 99% biodiesel, the tax imposed
26by this Act does not apply to the proceeds of sales made on or

 

 

HB5999- 19 -LRB098 18464 HLH 53601 b

1after July 1, 2003 and on or before December 31, 2018 but
2applies to 100% of the proceeds of sales made thereafter.
3    With respect to food for human consumption that is to be
4consumed off the premises where it is sold (other than
5alcoholic beverages, soft drinks, and food that has been
6prepared for immediate consumption) and prescription and
7nonprescription medicines, drugs, medical appliances,
8modifications to a motor vehicle for the purpose of rendering
9it usable by a disabled person, and insulin, urine testing
10materials, syringes, and needles used by diabetics, for human
11use, the tax is imposed at the rate of 1%. For the purposes of
12this Section, until September 1, 2009: the term "soft drinks"
13means any complete, finished, ready-to-use, non-alcoholic
14drink, whether carbonated or not, including but not limited to
15soda water, cola, fruit juice, vegetable juice, carbonated
16water, and all other preparations commonly known as soft drinks
17of whatever kind or description that are contained in any
18closed or sealed bottle, can, carton, or container, regardless
19of size; but "soft drinks" does not include coffee, tea,
20non-carbonated water, infant formula, milk or milk products as
21defined in the Grade A Pasteurized Milk and Milk Products Act,
22or drinks containing 50% or more natural fruit or vegetable
23juice.
24    Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "soft drinks" means non-alcoholic
26beverages that contain natural or artificial sweeteners. "Soft

 

 

HB5999- 20 -LRB098 18464 HLH 53601 b

1drinks" do not include beverages that contain milk or milk
2products, soy, rice or similar milk substitutes, or greater
3than 50% of vegetable or fruit juice by volume.
4    Until August 1, 2009, and notwithstanding any other
5provisions of this Act, "food for human consumption that is to
6be consumed off the premises where it is sold" includes all
7food sold through a vending machine, except soft drinks and
8food products that are dispensed hot from a vending machine,
9regardless of the location of the vending machine. Beginning
10August 1, 2009, and notwithstanding any other provisions of
11this Act, "food for human consumption that is to be consumed
12off the premises where it is sold" includes all food sold
13through a vending machine, except soft drinks, candy, and food
14products that are dispensed hot from a vending machine,
15regardless of the location of the vending machine.
16    Notwithstanding any other provisions of this Act,
17beginning September 1, 2009, "food for human consumption that
18is to be consumed off the premises where it is sold" does not
19include candy. For purposes of this Section, "candy" means a
20preparation of sugar, honey, or other natural or artificial
21sweeteners in combination with chocolate, fruits, nuts or other
22ingredients or flavorings in the form of bars, drops, or
23pieces. "Candy" does not include any preparation that contains
24flour or requires refrigeration.
25    Notwithstanding any other provisions of this Act,
26beginning September 1, 2009, "nonprescription medicines and

 

 

HB5999- 21 -LRB098 18464 HLH 53601 b

1drugs" does not include grooming and hygiene products. For
2purposes of this Section, "grooming and hygiene products"
3includes, but is not limited to, soaps and cleaning solutions,
4shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
5lotions and screens, unless those products are available by
6prescription only, regardless of whether the products meet the
7definition of "over-the-counter-drugs". For the purposes of
8this paragraph, "over-the-counter-drug" means a drug for human
9use that contains a label that identifies the product as a drug
10as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
11label includes:
12        (A) A "Drug Facts" panel; or
13        (B) A statement of the "active ingredient(s)" with a
14    list of those ingredients contained in the compound,
15    substance or preparation.
16    Beginning on the effective date of this amendatory Act of
17the 98th General Assembly, "prescription and nonprescription
18medicines and drugs" includes medical cannabis purchased from a
19registered dispensing organization under the Compassionate Use
20of Medical Cannabis Pilot Program Act.
21    If the property that is purchased at retail from a retailer
22is acquired outside Illinois and used outside Illinois before
23being brought to Illinois for use here and is taxable under
24this Act, the "selling price" on which the tax is computed
25shall be reduced by an amount that represents a reasonable
26allowance for depreciation for the period of prior out-of-state

 

 

HB5999- 22 -LRB098 18464 HLH 53601 b

1use.
2(Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
 
3    Section 30. The Service Use Tax Act is amended by changing
4Section 3-10 as follows:
 
5    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
6    Sec. 3-10. Rate of tax. Unless otherwise provided in this
7Section, the tax imposed by this Act is at the rate of 6.25% of
8the selling price of tangible personal property transferred as
9an incident to the sale of service, but, for the purpose of
10computing this tax, in no event shall the selling price be less
11than the cost price of the property to the serviceman.
12    Beginning on July 1, 2000 and through December 31, 2000,
13with respect to motor fuel, as defined in Section 1.1 of the
14Motor Fuel Tax Law, as it existed prior to the effective date
15of this amendatory Act of the 98th General Assembly, and
16gasohol, as defined in Section 3-40 of the Use Tax Act, the tax
17is imposed at the rate of 1.25%.
18    With respect to gasohol, as defined in the Use Tax Act, the
19tax imposed by this Act applies to (i) 70% of the selling price
20of property transferred as an incident to the sale of service
21on or after January 1, 1990, and before July 1, 2003, (ii) 80%
22of the selling price of property transferred as an incident to
23the sale of service on or after July 1, 2003 and on or before
24December 31, 2018, and (iii) 100% of the selling price

 

 

HB5999- 23 -LRB098 18464 HLH 53601 b

1thereafter. If, at any time, however, the tax under this Act on
2sales of gasohol, as defined in the Use Tax Act, is imposed at
3the rate of 1.25%, then the tax imposed by this Act applies to
4100% of the proceeds of sales of gasohol made during that time.
5    With respect to majority blended ethanol fuel, as defined
6in the Use Tax Act, the tax imposed by this Act does not apply
7to the selling price of property transferred as an incident to
8the sale of service on or after July 1, 2003 and on or before
9December 31, 2018 but applies to 100% of the selling price
10thereafter.
11    With respect to biodiesel blends, as defined in the Use Tax
12Act, with no less than 1% and no more than 10% biodiesel, the
13tax imposed by this Act applies to (i) 80% of the selling price
14of property transferred as an incident to the sale of service
15on or after July 1, 2003 and on or before December 31, 2018 and
16(ii) 100% of the proceeds of the selling price thereafter. If,
17at any time, however, the tax under this Act on sales of
18biodiesel blends, as defined in the Use Tax Act, with no less
19than 1% and no more than 10% biodiesel is imposed at the rate
20of 1.25%, then the tax imposed by this Act applies to 100% of
21the proceeds of sales of biodiesel blends with no less than 1%
22and no more than 10% biodiesel made during that time.
23    With respect to 100% biodiesel, as defined in the Use Tax
24Act, and biodiesel blends, as defined in the Use Tax Act, with
25more than 10% but no more than 99% biodiesel, the tax imposed
26by this Act does not apply to the proceeds of the selling price

 

 

HB5999- 24 -LRB098 18464 HLH 53601 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 but
3applies to 100% of the selling price thereafter.
4    At the election of any registered serviceman made for each
5fiscal year, sales of service in which the aggregate annual
6cost price of tangible personal property transferred as an
7incident to the sales of service is less than 35%, or 75% in
8the case of servicemen transferring prescription drugs or
9servicemen engaged in graphic arts production, of the aggregate
10annual total gross receipts from all sales of service, the tax
11imposed by this Act shall be based on the serviceman's cost
12price of the tangible personal property transferred as an
13incident to the sale of those services.
14    The tax shall be imposed at the rate of 1% on food prepared
15for immediate consumption and transferred incident to a sale of
16service subject to this Act or the Service Occupation Tax Act
17by an entity licensed under the Hospital Licensing Act, the
18Nursing Home Care Act, the ID/DD Community Care Act, the
19Specialized Mental Health Rehabilitation Act of 2013, or the
20Child Care Act of 1969. The tax shall also be imposed at the
21rate of 1% on food for human consumption that is to be consumed
22off the premises where it is sold (other than alcoholic
23beverages, soft drinks, and food that has been prepared for
24immediate consumption and is not otherwise included in this
25paragraph) and prescription and nonprescription medicines,
26drugs, medical appliances, modifications to a motor vehicle for

 

 

HB5999- 25 -LRB098 18464 HLH 53601 b

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

 

 

HB5999- 26 -LRB098 18464 HLH 53601 b

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

 

 

HB5999- 27 -LRB098 18464 HLH 53601 b

1as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
2label includes:
3        (A) A "Drug Facts" panel; or
4        (B) A statement of the "active ingredient(s)" with a
5    list of those ingredients contained in the compound,
6    substance or preparation.
7    Beginning on January 1, 2014 (the effective date of Public
8Act 98-122) this amendatory Act of the 98th General Assembly,
9"prescription and nonprescription medicines and drugs"
10includes medical cannabis purchased from a registered
11dispensing organization under the Compassionate Use of Medical
12Cannabis Pilot Program Act.
13    If the property that is acquired from a serviceman is
14acquired outside Illinois and used outside Illinois before
15being brought to Illinois for use here and is taxable under
16this Act, the "selling price" on which the tax is computed
17shall be reduced by an amount that represents a reasonable
18allowance for depreciation for the period of prior out-of-state
19use.
20(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636,
21eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; revised
228-9-13.)
 
23    Section 35. The Service Occupation Tax Act is amended by
24changing Section 3-10 as follows:
 

 

 

HB5999- 28 -LRB098 18464 HLH 53601 b

1    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
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", as defined in Section 2 of the Service Use
5Tax Act, of the tangible personal property. For the purpose of
6computing this tax, in no event shall the "selling price" be
7less than the cost price to the serviceman of the tangible
8personal property transferred. The selling price of each item
9of tangible personal property transferred as an incident of a
10sale of service may be shown as a distinct and separate item on
11the serviceman's billing to the service customer. If the
12selling price is not so shown, the selling price of the
13tangible personal property is deemed to be 50% of the
14serviceman's entire billing to the service customer. When,
15however, a serviceman contracts to design, develop, and produce
16special order machinery or equipment, the tax imposed by this
17Act shall be based on the serviceman's cost price of the
18tangible personal property transferred incident to the
19completion of the contract.
20    Beginning on July 1, 2000 and through December 31, 2000,
21with respect to motor fuel, as defined in Section 1.1 of the
22Motor Fuel Tax Law, as it existed prior to the effective date
23of this amendatory Act of the 98th General Assembly, and
24gasohol, as defined in Section 3-40 of the Use Tax Act, the tax
25is imposed at the rate of 1.25%.
26    With respect to gasohol, as defined in the Use Tax Act, the

 

 

HB5999- 29 -LRB098 18464 HLH 53601 b

1tax imposed by this Act shall apply to (i) 70% of the cost
2price of property transferred as an incident to the sale of
3service on or after January 1, 1990, and before July 1, 2003,
4(ii) 80% of the selling price of property transferred as an
5incident to the sale of service on or after July 1, 2003 and on
6or before December 31, 2018, and (iii) 100% of the cost price
7thereafter. If, at any time, however, the tax under this Act on
8sales of gasohol, as defined in the Use Tax Act, is imposed at
9the rate of 1.25%, then the tax imposed by this Act applies to
10100% of the proceeds of sales of gasohol made during that time.
11    With respect to majority blended ethanol fuel, as defined
12in the Use Tax Act, the tax imposed by this Act does not apply
13to the selling price of property transferred as an incident to
14the sale of service on or after July 1, 2003 and on or before
15December 31, 2018 but applies to 100% of the selling price
16thereafter.
17    With respect to biodiesel blends, as defined in the Use Tax
18Act, with no less than 1% and no more than 10% biodiesel, the
19tax imposed by this Act applies to (i) 80% of the selling price
20of property transferred as an incident to the sale of service
21on or after July 1, 2003 and on or before December 31, 2018 and
22(ii) 100% of the proceeds of the selling price thereafter. If,
23at any time, however, the tax under this Act on sales of
24biodiesel blends, as defined in the Use Tax Act, with no less
25than 1% and no more than 10% biodiesel is imposed at the rate
26of 1.25%, then the tax imposed by this Act applies to 100% of

 

 

HB5999- 30 -LRB098 18464 HLH 53601 b

1the proceeds of sales of biodiesel blends with no less than 1%
2and no more than 10% biodiesel made during that time.
3    With respect to 100% biodiesel, as defined in the Use Tax
4Act, and biodiesel blends, as defined in the Use Tax Act, with
5more than 10% but no more than 99% biodiesel material, the tax
6imposed by this Act does not apply to the proceeds of the
7selling price of property transferred as an incident to the
8sale of service on or after July 1, 2003 and on or before
9December 31, 2018 but applies to 100% of the selling price
10thereafter.
11    At the election of any registered serviceman made for each
12fiscal year, sales of service in which the aggregate annual
13cost price of tangible personal property transferred as an
14incident to the sales of service is less than 35%, or 75% in
15the case of servicemen transferring prescription drugs or
16servicemen engaged in graphic arts production, of the aggregate
17annual total gross receipts from all sales of service, the tax
18imposed by this Act shall be based on the serviceman's cost
19price of the tangible personal property transferred incident to
20the sale of those services.
21    The tax shall be imposed at the rate of 1% on food prepared
22for immediate consumption and transferred incident to a sale of
23service subject to this Act or the Service Occupation Tax Act
24by an entity licensed under the Hospital Licensing Act, the
25Nursing Home Care Act, the ID/DD Community Care Act, the
26Specialized Mental Health Rehabilitation Act of 2013, or the

 

 

HB5999- 31 -LRB098 18464 HLH 53601 b

1Child Care Act of 1969. The tax shall also be imposed at the
2rate of 1% on food for human consumption that is to be consumed
3off the premises where it is sold (other than alcoholic
4beverages, soft drinks, and food that has been prepared for
5immediate consumption and is not otherwise included in this
6paragraph) and prescription and nonprescription medicines,
7drugs, medical appliances, modifications to a motor vehicle for
8the purpose of rendering it usable by a disabled person, and
9insulin, urine testing materials, syringes, and needles used by
10diabetics, for human use. For the purposes of this Section,
11until September 1, 2009: the term "soft drinks" means any
12complete, finished, ready-to-use, non-alcoholic drink, whether
13carbonated or not, including but not limited to soda water,
14cola, fruit juice, vegetable juice, carbonated water, and all
15other preparations commonly known as soft drinks of whatever
16kind or description that are contained in any closed or sealed
17can, carton, or container, regardless of size; but "soft
18drinks" does not include coffee, tea, non-carbonated water,
19infant formula, milk or milk products as defined in the Grade A
20Pasteurized Milk and Milk Products Act, or drinks containing
2150% or more natural fruit or vegetable juice.
22    Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "soft drinks" means non-alcoholic
24beverages that contain natural or artificial sweeteners. "Soft
25drinks" do not include beverages that contain milk or milk
26products, soy, rice or similar milk substitutes, or greater

 

 

HB5999- 32 -LRB098 18464 HLH 53601 b

1than 50% of vegetable or fruit juice by volume.
2    Until August 1, 2009, and notwithstanding any other
3provisions of this Act, "food for human consumption that is to
4be consumed off the premises where it is sold" includes all
5food sold through a vending machine, except soft drinks and
6food products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine. Beginning
8August 1, 2009, and notwithstanding any other provisions of
9this Act, "food for human consumption that is to be consumed
10off the premises where it is sold" includes all food sold
11through a vending machine, except soft drinks, candy, and food
12products that are dispensed hot from a vending machine,
13regardless of the location of the vending machine.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "food for human consumption that
16is to be consumed off the premises where it is sold" does not
17include candy. For purposes of this Section, "candy" means a
18preparation of sugar, honey, or other natural or artificial
19sweeteners in combination with chocolate, fruits, nuts or other
20ingredients or flavorings in the form of bars, drops, or
21pieces. "Candy" does not include any preparation that contains
22flour or requires refrigeration.
23    Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "nonprescription medicines and
25drugs" does not include grooming and hygiene products. For
26purposes of this Section, "grooming and hygiene products"

 

 

HB5999- 33 -LRB098 18464 HLH 53601 b

1includes, but is not limited to, soaps and cleaning solutions,
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3lotions and screens, unless those products are available by
4prescription only, regardless of whether the products meet the
5definition of "over-the-counter-drugs". For the purposes of
6this paragraph, "over-the-counter-drug" means a drug for human
7use that contains a label that identifies the product as a drug
8as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
9label includes:
10        (A) A "Drug Facts" panel; or
11        (B) A statement of the "active ingredient(s)" with a
12    list of those ingredients contained in the compound,
13    substance or preparation.
14    Beginning on January 1, 2014 (the effective date of Public
15Act 98-122) this amendatory Act of the 98th General Assembly,
16"prescription and nonprescription medicines and drugs"
17includes medical cannabis purchased from a registered
18dispensing organization under the Compassionate Use of Medical
19Cannabis Pilot Program Act.
20(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636,
21eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; revised
228-9-13.)
 
23    Section 40. The Retailers' Occupation Tax Act is amended by
24changing Sections 2-10 and 2d as follows:
 

 

 

HB5999- 34 -LRB098 18464 HLH 53601 b

1    (35 ILCS 120/2-10)
2    Sec. 2-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4gross receipts from sales of tangible personal property made in
5the course of business.
6    Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, as it existed prior to the effective date
9of this amendatory Act of the 98th General Assembly, and
10gasohol, as defined in Section 3-40 of the Use Tax Act, the tax
11is imposed at the rate of 1.25%.
12    Beginning on August 6, 2010 through August 15, 2010, with
13respect to sales tax holiday items as defined in Section 2-8 of
14this Act, the tax is imposed at the rate of 1.25%.
15    Within 14 days after the effective date of this amendatory
16Act of the 91st General Assembly, each retailer of motor fuel
17and gasohol shall cause the following notice to be posted in a
18prominently visible place on each retail dispensing device that
19is used to dispense motor fuel or gasohol in the State of
20Illinois: "As of July 1, 2000, the State of Illinois has
21eliminated the State's share of sales tax on motor fuel and
22gasohol through December 31, 2000. The price on this pump
23should reflect the elimination of the tax." The notice shall be
24printed in bold print on a sign that is no smaller than 4
25inches by 8 inches. The sign shall be clearly visible to
26customers. Any retailer who fails to post or maintain a

 

 

HB5999- 35 -LRB098 18464 HLH 53601 b

1required sign through December 31, 2000 is guilty of a petty
2offense for which the fine shall be $500 per day per each
3retail premises where a violation occurs.
4    With respect to gasohol, as defined in the Use Tax Act, the
5tax imposed by this Act applies to (i) 70% of the proceeds of
6sales made on or after January 1, 1990, and before July 1,
72003, (ii) 80% of the proceeds of sales made on or after July
81, 2003 and on or before December 31, 2018, and (iii) 100% of
9the proceeds of sales made thereafter. If, at any time,
10however, the tax under this Act on sales of gasohol, as defined
11in the Use Tax Act, is imposed at the rate of 1.25%, then the
12tax imposed by this Act applies to 100% of the proceeds of
13sales of gasohol made during that time.
14    With respect to majority blended ethanol fuel, as defined
15in the Use Tax Act, the tax imposed by this Act does not apply
16to the proceeds of sales made on or after July 1, 2003 and on or
17before December 31, 2018 but applies to 100% of the proceeds of
18sales made thereafter.
19    With respect to biodiesel blends, as defined in the Use Tax
20Act, with no less than 1% and no more than 10% biodiesel, the
21tax imposed by this Act applies to (i) 80% of the proceeds of
22sales made on or after July 1, 2003 and on or before December
2331, 2018 and (ii) 100% of the proceeds of sales made
24thereafter. If, at any time, however, the tax under this Act on
25sales of biodiesel blends, as defined in the Use Tax Act, with
26no less than 1% and no more than 10% biodiesel is imposed at

 

 

HB5999- 36 -LRB098 18464 HLH 53601 b

1the rate of 1.25%, then the tax imposed by this Act applies to
2100% of the proceeds of sales of biodiesel blends with no less
3than 1% and no more than 10% biodiesel made during that time.
4    With respect to 100% biodiesel, as defined in the Use Tax
5Act, and biodiesel blends, as defined in the Use Tax Act, with
6more than 10% but no more than 99% biodiesel, the tax imposed
7by this Act does not apply to the proceeds of sales made on or
8after July 1, 2003 and on or before December 31, 2018 but
9applies to 100% of the proceeds of sales made thereafter.
10    With respect to food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, soft drinks, and food that has been
13prepared for immediate consumption) and prescription and
14nonprescription medicines, drugs, medical appliances,
15modifications to a motor vehicle for the purpose of rendering
16it usable by a disabled person, and insulin, urine testing
17materials, syringes, and needles used by diabetics, for human
18use, the tax is imposed at the rate of 1%. For the purposes of
19this Section, until September 1, 2009: the term "soft drinks"
20means any complete, finished, ready-to-use, non-alcoholic
21drink, whether carbonated or not, including but not limited to
22soda water, cola, fruit juice, vegetable juice, carbonated
23water, and all other preparations commonly known as soft drinks
24of whatever kind or description that are contained in any
25closed or sealed bottle, can, carton, or container, regardless
26of size; but "soft drinks" does not include coffee, tea,

 

 

HB5999- 37 -LRB098 18464 HLH 53601 b

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

 

 

HB5999- 38 -LRB098 18464 HLH 53601 b

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

 

 

HB5999- 39 -LRB098 18464 HLH 53601 b

1of Medical Cannabis Pilot Program Act.
2(Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
 
3    (35 ILCS 120/2d)  (from Ch. 120, par. 441d)
4    Sec. 2d. Tax prepayment by motor fuel retailer.
5    (a) Any person engaged in the business of selling motor
6fuel at retail, as defined in the Motor Fuel Tax Law, as it
7existed prior to the effective date of this amendatory Act of
8the 98th General Assembly, and who is not a licensed
9distributor or supplier, as defined in the Motor Fuel Tax Law,
10as it existed prior to the effective date of this amendatory
11Act of the 98th General Assembly, shall prepay to his or her
12distributor, supplier, or other reseller of motor fuel a
13portion of the tax imposed by this Act if the distributor,
14supplier, or other reseller of motor fuel is registered under
15Section 2a or Section 2c of this Act. The prepayment
16requirement provided for in this Section does not apply to
17liquid propane gas.
18    (b) Beginning on July 1, 2000 and through December 31,
192000, the Retailers' Occupation Tax paid to the distributor,
20supplier, or other reseller shall be an amount equal to $0.01
21per gallon of the motor fuel, except gasohol as defined in
22Section 2-10 of this Act which shall be an amount equal to
23$0.01 per gallon, purchased from the distributor, supplier, or
24other reseller.
25    (c) Before July 1, 2000 and then beginning on January 1,

 

 

HB5999- 40 -LRB098 18464 HLH 53601 b

12001 and through June 30, 2003, the Retailers' Occupation Tax
2paid to the distributor, supplier, or other reseller shall be
3an amount equal to $0.04 per gallon of the motor fuel, except
4gasohol as defined in Section 2-10 of this Act which shall be
5an amount equal to $0.03 per gallon, purchased from the
6distributor, supplier, or other reseller.
7    (d) Beginning July 1, 2003 and through December 31, 2010,
8the Retailers' Occupation Tax paid to the distributor,
9supplier, or other reseller shall be an amount equal to $0.06
10per gallon of the motor fuel, except gasohol as defined in
11Section 2-10 of this Act which shall be an amount equal to
12$0.05 per gallon, purchased from the distributor, supplier, or
13other reseller.
14    (e) Beginning on January 1, 2011 and thereafter, the
15Retailers' Occupation Tax paid to the distributor, supplier, or
16other reseller shall be at the rate established by the
17Department under this subsection. The rate shall be established
18by the Department on January 1 and July 1 of each year using
19the average selling price, as defined in Section 1 of this Act,
20per gallon of motor fuel sold in the State during the previous
216 months and multiplying that amount by 6.25% to determine the
22cents per gallon rate. In the case of biodiesel blends, as
23defined in Section 3-42 of the Use Tax Act, with no less than
241% and no more than 10% biodiesel, and in the case of gasohol,
25as defined in Section 3-40 of the Use Tax Act, the rate shall
26be 80% of the rate established by the Department under this

 

 

HB5999- 41 -LRB098 18464 HLH 53601 b

1subsection for motor fuel. The Department shall provide persons
2subject to this Section notice of the rate established under
3this subsection at least 20 days prior to each January 1 and
4July 1. Publication of the established rate on the Department's
5internet website shall constitute sufficient notice under this
6Section. The Department may use data derived from independent
7surveys conducted or accumulated by third parties to determine
8the average selling price per gallon of motor fuel sold in the
9State.
10    (f) Any person engaged in the business of selling motor
11fuel at retail shall be entitled to a credit against tax due
12under this Act in an amount equal to the tax paid to the
13distributor, supplier, or other reseller.
14    (g) Every distributor, supplier, or other reseller
15registered as provided in Section 2a or Section 2c of this Act
16shall remit the prepaid tax on all motor fuel that is due from
17any person engaged in the business of selling at retail motor
18fuel with the returns filed under Section 2f or Section 3 of
19this Act, but the vendors discount provided in Section 3 shall
20not apply to the amount of prepaid tax that is remitted. Any
21distributor or supplier who fails to properly collect and remit
22the tax shall be liable for the tax. For purposes of this
23Section, the prepaid tax is due on invoiced gallons sold during
24a month by the 20th day of the following month.
25(Source: P.A. 96-1384, eff. 7-29-10.)
 

 

 

HB5999- 42 -LRB098 18464 HLH 53601 b

1    (35 ILCS 505/Act rep.)
2    Section 45. The Motor Fuel Tax Law is repealed.
 
3    Section 50. The Illinois Independent Tax Tribunal Act of
42012 is amended by changing Section 1-45 as follows:
 
5    (35 ILCS 1010/1-45)
6    Sec. 1-45. Jurisdiction of the Tax Tribunal.
7    (a) Except as provided by the Constitution of the United
8States, the Constitution of the State of Illinois, or any
9statutes of this State, including, but not limited to, the
10State Officers and Employees Money Disposition Act, the Tax
11Tribunal shall have original jurisdiction over all
12determinations of the Department reflected on a Notice of
13Deficiency, Notice of Tax Liability, Notice of Claim Denial, or
14Notice of Penalty Liability issued under the Illinois Income
15Tax Act, the Use Tax Act, the Service Use Tax Act, the Service
16Occupation Tax Act, the Retailers' Occupation Tax Act, the
17Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco
18Products Tax Act of 1995, the Hotel Operators' Occupation Tax
19Act, the Motor Fuel Tax Law, the Automobile Renting Occupation
20and Use Tax Act, the Coin-Operated Amusement Device and
21Redemption Machine Tax Act, the Gas Revenue Tax Act, the Water
22Company Invested Capital Tax Act, the Telecommunications
23Excise Tax Act, the Telecommunications Infrastructure
24Maintenance Fee Act, the Public Utilities Revenue Act, the

 

 

HB5999- 43 -LRB098 18464 HLH 53601 b

1Electricity Excise Tax Law, the Aircraft Use Tax Law, the
2Watercraft Use Tax Law, the Gas Use Tax Law, or the Uniform
3Penalty and Interest Act. Jurisdiction of the Tax Tribunal is
4limited to Notices of Tax Liability, Notices of Deficiency,
5Notices of Claim Denial, and Notices of Penalty Liability where
6the amount at issue in a notice, or the aggregate amount at
7issue in multiple notices issued for the same tax year or audit
8period, exceeds $15,000, exclusive of penalties and interest.
9In notices solely asserting either an interest or penalty
10assessment, or both, the Tax Tribunal shall have jurisdiction
11over cases where the combined total of all penalties or
12interest assessed exceeds $15,000.
13    (b) Except as otherwise permitted by this Act and by the
14Constitution of the State of Illinois or otherwise by State
15law, including, but not limited to, the State Officers and
16Employees Money Disposition Act, no person shall contest any
17matter within the jurisdiction of the Tax Tribunal in any
18action, suit, or proceeding in the circuit court or any other
19court of the State. If a person attempts to do so, then such
20action, suit, or proceeding shall be dismissed without
21prejudice. The improper commencement of any action, suit, or
22proceeding does not extend the time period for commencing a
23proceeding in the Tax Tribunal.
24    (c) The Tax Tribunal may require the taxpayer to post a
25bond equal to 25% of the liability at issue (1) upon motion of
26the Department and a showing that (A) the taxpayer's action is

 

 

HB5999- 44 -LRB098 18464 HLH 53601 b

1frivolous or legally insufficient or (B) the taxpayer is acting
2primarily for the purpose of delaying the collection of tax or
3prejudicing the ability ultimately to collect the tax, or (2)
4if, at any time during the proceedings, it is determined by the
5Tax Tribunal that the taxpayer is not pursuing the resolution
6of the case with due diligence. If the Tax Tribunal finds in a
7particular case that the taxpayer cannot procure and furnish a
8satisfactory surety or sureties for the kind of bond required
9herein, the Tax Tribunal may relieve the taxpayer of the
10obligation of filing such bond, if, upon the timely application
11for a lien in lieu thereof and accompanying proof therein
12submitted, the Tax Tribunal is satisfied that any such lien
13imposed would operate to secure the assessment in the manner
14and to the degree as would a bond. The Tax Tribunal shall adopt
15rules for the procedures to be used in securing a bond or lien
16under this Section.
17    (d) If, with or after the filing of a timely petition, the
18taxpayer pays all or part of the tax or other amount in issue
19before the Tax Tribunal has rendered a decision, the Tax
20Tribunal shall treat the taxpayer's petition as a protest of a
21denial of claim for refund of the amount so paid upon a written
22motion filed by the taxpayer.
23    (e) The Tax Tribunal shall not have jurisdiction to review:
24        (1) any assessment made under the Property Tax Code;
25        (2) any decisions relating to the issuance or denial of
26    an exemption ruling for any entity claiming exemption from

 

 

HB5999- 45 -LRB098 18464 HLH 53601 b

1    any tax imposed under the Property Tax Code or any State
2    tax administered by the Department;
3        (3) a notice of proposed tax liability, notice of
4    proposed deficiency, or any other notice of proposed
5    assessment or notice of intent to take some action;
6        (4) any action or determination of the Department
7    regarding tax liabilities that have become finalized by
8    law, including but not limited to the issuance of liens,
9    levies, and revocations, suspensions, or denials of
10    licenses or certificates of registration or any other
11    collection activities;
12        (5) any proceedings of the Department's informal
13    administrative appeals function; and
14        (6) any challenge to an administrative subpoena issued
15    by the Department.
16    (f) The Tax Tribunal shall decide questions regarding the
17constitutionality of statutes and rules adopted by the
18Department as applied to the taxpayer, but shall not have the
19power to declare a statute or rule unconstitutional or
20otherwise invalid on its face. A taxpayer challenging the
21constitutionality of a statute or rule on its face may present
22such challenge to the Tax Tribunal for the sole purpose of
23making a record for review by the Illinois Appellate Court.
24Failure to raise a constitutional issue regarding the
25application of a statute or regulations to the taxpayer shall
26not preclude the taxpayer or the Department from raising those

 

 

HB5999- 46 -LRB098 18464 HLH 53601 b

1issues at the appellate court level.
2(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
 
3    Section 55. The Investment of Municipal Funds Act is
4amended by changing Section 1 as follows:
 
5    (50 ILCS 340/1)  (from Ch. 146 1/2, par. 3.1)
6    Sec. 1. Every county, park district, sanitary district, or
7other municipal corporation, holding in its treasury funds
8which are set aside for use for particular purposes, including
9any funds that are disbursed to a county or municipality as
10their share of the taxes collected under the "Motor Fuel Tax
11Law", but which are not immediately necessary for those
12purposes, by ordinance, may use those funds, or any of them, in
13the purchase of tax anticipation warrants issued by the county,
14park district, sanitary district, or other municipal
15corporation possessing the funds against taxes levied by that
16county, park district, sanitary district, or other municipal
17corporation. These warrants shall bear interest not to exceed
18four percent annually. All interest upon these warrants, and
19all money paid in redemption of these warrants, or received
20from the resale thereof, shall at once be credited to and
21placed in the particular fund used to purchase the specified
22warrants. Likewise, every county, park district, sanitary
23district, or other municipal corporation, by resolution or
24ordinance may use the money in the specified funds in the

 

 

HB5999- 47 -LRB098 18464 HLH 53601 b

1purchase of municipal bonds issued by the county, park
2district, sanitary district, or other municipal corporation,
3possessing the funds and representing an obligation and
4pledging the credit of that county, park district, sanitary
5district, or other municipal corporation, or bonds and other
6interest bearing obligations of the United States, of the State
7of Illinois, or of any other state or of any political
8subdivision or agency of the State of Illinois or of any other
9state, whether the interest earned thereon is taxable or
10tax-exempt under federal law, including savings accounts and
11savings certificates of deposit of any State or National Bank
12if such accounts and certificates are fully insured by the
13Federal Deposit Insurance Corporation, withdrawable capital
14accounts or deposits of State or federal chartered savings and
15loan associations which are fully insured by the Federal
16Savings and Loan Insurance Corporation, or treasury notes and
17other securities issued by agencies of the United States. All
18interest upon these bonds or obligations and all money paid in
19redemption of these bonds or obligations or realized from the
20sale thereof, if afterwards sold, shall at once be credited to
21and placed in the particular fund used to purchase the
22specified bonds or obligations.
23    No bank or savings and loan association shall receive
24public funds as permitted by this Section, unless it has
25complied with the requirements established pursuant to Section
266 of "An Act relating to certain investments of public funds by

 

 

HB5999- 48 -LRB098 18464 HLH 53601 b

1public agencies", approved July 23, 1943, as now or hereafter
2amended.
3    This amendatory Act of 1975 is not a limit on any home rule
4unit.
5(Source: P.A. 93-360, eff. 7-24-03.)
 
6    Section 60. The Illinois Municipal Code is amended by
7changing Sections 8-3-4 and 8-11-15 as follows:
 
8    (65 ILCS 5/8-3-4)  (from Ch. 24, par. 8-3-4)
9    Sec. 8-3-4. Whenever a municipality is required to levy a
10tax for the payment of a particular debt, appropriation, or
11liability of the municipality, the tax for that purpose shall
12be included in the total amount levied by the corporate
13authorities, and certified to the county clerk as provided in
14Section 8-3-1. However, if a municipality has funds arising
15from any source whatsoever, including allocations received or
16to be received under the Motor Fuel Tax Law, as heretofore and
17hereafter amended which may lawfully be used for the retirement
18of a particular debt, appropriation or liability of the
19municipality, or the payment of the next maturing installment
20thereof, then if the municipality by resolution directs the
21application of such funds to the payment of the particular
22debt, appropriation or liability or next maturing installment
23thereof, it shall certify such resolution to the county clerk
24as provided in Section 8-3-1. The county clerk shall abate the

 

 

HB5999- 49 -LRB098 18464 HLH 53601 b

1levy for the payment of the particular debt, appropriation or
2liability or the next maturing installment thereof to the
3extent of the funds so certified as available for such payment.
4The corporate authorities shall determine, in the ordinance
5making that levy, what proportion of that total amount shall be
6applied to the payment of the particular debt, appropriation or
7liability. The municipal treasurer shall set apart that
8proportion of the tax, collected and paid to him, for the
9payment of the particular debt, appropriation or liability, and
10shall not disburse that proportion of the tax for any other
11purpose until the debt, appropriation or liability has been
12discharged.
13(Source: Laws 1961, p. 576.)
 
14    (65 ILCS 5/8-11-15)  (from Ch. 24, par. 8-11-15)
15    Sec. 8-11-15. (a) The corporate authorities of a
16municipality of over 100,000 inhabitants may, upon approval of
17the electors of the municipality pursuant to subsection (b),
18impose a tax of one cent per gallon on motor fuel sold at
19retail within such municipality. A tax imposed pursuant to this
20Section shall be paid in addition to any other taxes on such
21motor fuel.
22    (b) The corporate authorities of the municipality may by
23resolution call for the submission to the electors of the
24municipality of the question of whether the municipality shall
25impose such tax. Such question shall be certified by the

 

 

HB5999- 50 -LRB098 18464 HLH 53601 b

1municipal clerk to the election authority in accordance with
2Section 28-5 of The Election Code. The question shall be in
3substantially the following form:
4-------------------------------------------------------------
5    Shall the city (village or
6 incorporated town) of .......     YES
7 impose a tax of one cent per   -----------------------------
8 gallon on motor fuel sold at       NO
9 retail within its boundaries?
10-------------------------------------------------------------
11    If a majority of the electors in the municipality voting
12upon the question vote in the affirmative, such tax shall be
13imposed.
14    (c) The purchaser of the motor fuel shall be liable for
15payment of a tax imposed pursuant to this Section. This Section
16shall not be construed to impose a tax on the occupation of
17persons engaged in the sale of motor fuel.
18    If a municipality imposes a tax on motor fuel pursuant to
19this Section, it shall be the duty of any person engaged in the
20retail sale of motor fuel within such municipality to collect
21such tax from the purchaser at the same time he collects the
22purchase price of the motor fuel and to pay over such tax to
23the municipality as prescribed by the ordinance of the
24municipality imposing such tax.
25    (d) For purposes of this Section, "motor fuel" shall have
26the same meaning as provided in the "Motor Fuel Tax Law" as it

 

 

HB5999- 51 -LRB098 18464 HLH 53601 b

1existed prior to the effective date of this amendatory Act of
2the 98th General Assembly.
3(Source: P.A. 84-1099.)
 
4    Section 65. The Southwestern Illinois Development
5Authority Act is amended by changing Section 7.2 as follows:
 
6    (70 ILCS 520/7.2)  (from Ch. 85, par. 6157.2)
7    Sec. 7.2. (a) Any unit of local government which receives
8funds from the Department of Revenue, including without
9limitation funds received pursuant to Sections 8-11-1,
108-11-1.4 or 8-11-5 of the Illinois Municipal Code, the Home
11Rule County Retailers' Occupation Tax Act or the Home Rule
12County Service Occupation Tax Act, Section 5.01 of the Local
13Mass Transit District Act, Sections 2 or 12 of "An Act in
14relation to State revenue sharing with local governmental
15entities", approved July 31, 1969, from the Department of
16Transportation pursuant to Section 8 of the Motor Fuel Tax Law,
17as it existed prior to the effective date of this amendatory
18Act of the 98th General Assembly, or from the State
19Superintendent of Education (directly or indirectly through
20regional superintendents of schools) pursuant to Article 18 of
21The School Code, or any unit of local government which receives
22other funds which are at any time in the custody of the State
23Treasurer, the State Comptroller, the Department of Revenue,
24the Department of Transportation or the State Superintendent of

 

 

HB5999- 52 -LRB098 18464 HLH 53601 b

1Education may, by appropriate proceedings, pledge to the
2Authority or any entity acting on behalf of the Authority
3(including, without limitation, any trustee), any or all of
4such receipts to the extent that such receipts are necessary to
5provide revenues to pay the principal of, premium, if any, and
6interest on, and other fees related to, or to secure, any of
7the local government securities of such unit of local
8government which have been sold or delivered to the Authority
9or its designee or to pay lease rental payments to be made by
10such unit of local government to the extent that such lease
11rental payments secure the payment of the principal of,
12premium, if any, and interest on, and other fees related to,
13any local government securities which have been sold or
14delivered to the Authority or its designee. Any pledge of such
15receipts (or any portion thereof) shall constitute a first and
16prior lien thereon and shall be binding from the time the
17pledge is made.
18    (b) Any such unit of local government may, by such
19proceedings, direct that all or any of such pledged receipts
20payable to such unit of local government be paid directly to
21the Authority or such other entity (including, without
22limitation, any trustee) for the purpose of paying the
23principal of, premium, if any, and interest on, and fees
24relating to, such local government securities or for the
25purpose of paying such lease rental payments to the extent
26necessary to pay the principal of, premium, if any, and

 

 

HB5999- 53 -LRB098 18464 HLH 53601 b

1interest on, and other fees related to, such local government
2securities secured by such lease rental payments. Upon receipt
3of a certified copy of such proceedings by the State Treasurer,
4the State Comptroller, the Department of Revenue, the
5Department of Transportation or the State Superintendent of
6Education, as the case may be, such Department or State
7Superintendent shall direct the State Comptroller and State
8Treasurer to pay to, or on behalf of, the Authority or such
9other entity (including, without limitation, any trustee) all
10or such portion of the pledged receipts from the Department of
11Revenue, or the Department of Transportation or the State
12Superintendent of Education (directly or indirectly through
13regional superintendents of schools), as the case may be,
14sufficient to pay the principal of and premium, if any, and
15interest on, and other fees related to, the local governmental
16securities for which the pledge was made or to pay such lease
17rental payments securing such local government securities for
18which the pledge was made. The proceedings shall constitute
19authorization for such a directive to the State Comptroller to
20cause orders to be drawn and to the State Treasurer to pay in
21accordance with such directive. To the extent that the
22Authority or its designee notifies the Department of Revenue,
23the Department of Transportation or the State Superintendent of
24Education, as the case may be, that the unit of local
25government has previously paid to the Authority or its designee
26the amount of any principal, premium, interest and fees payable

 

 

HB5999- 54 -LRB098 18464 HLH 53601 b

1from such pledged receipts, the State Comptroller shall cause
2orders to be drawn and the State Treasurer shall pay such
3pledged receipts to the unit of local government as if they
4were not pledged receipts. To the extent that such receipts are
5pledged and paid to the Authority or such other entity, any
6taxes which have been levied or fees or charges assessed
7pursuant to law on account of the issuance of such local
8government securities shall be paid to the unit of local
9government and may be used for the purposes which the pledged
10receipts would have been used.
11    (c) Any such unit of local government may, by such
12proceedings, direct that such pledged receipts payable to such
13unit of local government be paid to the Authority or such other
14entity (including without limitation any trustee) upon a
15default in the payment of any principal of, premium, if any, or
16interest on, or fees relating to, any of the local government
17securities of such unit of local government which have been
18sold or delivered to the Authority or its designee or any of
19the local government securities which have been sold or
20delivered to the Authority or its designee and which are
21secured by such lease rental payments. If such local
22governmental security is in default as to the payment of
23principal thereof, premium, if any, or interest thereon, or
24fees relating thereto, to the extent that the State Treasurer,
25the State Comptroller, the Department of Revenue, the
26Department of Transportation or the State Superintendent of

 

 

HB5999- 55 -LRB098 18464 HLH 53601 b

1Education (directly or indirectly through regional
2superintendents of schools) shall be the custodian at any time
3of any other available funds or moneys pledged to the payment
4of such local government securities or such lease rental
5payments securing such local government securities pursuant to
6this Section and due or payable to such a unit of local
7government at any time subsequent to written notice to the
8State Comptroller and State Treasurer from the Authority or any
9entity acting on behalf of the Authority (including, without
10limitation, any trustee) to the effect that such unit of local
11government has not paid or is in default as to payment of the
12principal of, premium, if any, or interest on, or fees relating
13to, any local government security sold or delivered to the
14Authority or any such entity (including, without limitation,
15any trustee) or has not paid or is in default as to the payment
16of such lease rental payments securing the payment of the
17principal of, premiums, if any, or interest on, or other fees
18relating to, any local government security sold or delivered to
19the Authority or such other entity (including, without
20limitation, any trustee):
21        (i) The State Comptroller and the State Treasurer shall
22    withhold the payment of such funds or moneys from such unit
23    of local government until the amount of such principal,
24    premium, if any, interest or fees then due and unpaid has
25    been paid to the Authority or any such entity (including,
26    without limitation, any trustee), or the State Comptroller

 

 

HB5999- 56 -LRB098 18464 HLH 53601 b

1    and the State Treasurer have been advised that
2    arrangements, satisfactory to the Authority or such
3    entity, have been made for the payment of such principal,
4    premium, if any, interest and fees; and
5        (ii) Within 10 days after a demand for payment by the
6    Authority or such entity given to such unit of local
7    government, the State Treasurer and the State Comptroller,
8    the State Treasurer shall pay such funds or moneys as are
9    legally available therefor to the Authority or such entity
10    for the payment of principal of, premium, if any, or
11    interest on, or fees relating to, such local government
12    securities. The Authority or any such entity may carry out
13    this Section and exercise all the rights, remedies and
14    provisions provided or referred to in this Section.
15    (d) Upon the sale or delivery of any local government
16securities of the Authority or its designee, the local
17government which issued such local government securities shall
18be deemed to have agreed that upon its failure to pay interest
19or premium, if any, on, or principal of, or fees relating to,
20the local government securities sold or delivered to the
21Authority or any entity acting on behalf of the Authority
22(including, without limitation, any trustee) when payable, all
23statutory defenses to nonpayment are thereby waived. Upon a
24default in the payment of principal of or interest on any local
25government securities issued by a unit of local government and
26sold or delivered to the Authority or its designee, and upon

 

 

HB5999- 57 -LRB098 18464 HLH 53601 b

1demand on the unit of local government for payment, if the
2local government securities are payable from property taxes and
3funds are not legally available in the treasury of the unit of
4local government to make payment, an action in mandamus for the
5levy of a tax by the unit of local government to pay the
6principal of or interest on the local government securities
7shall lie, and the Authority or such entity shall be
8constituted a holder or owner of the local government
9securities as being in default. Upon the occurrence of any
10failure or default with respect to any local government
11securities issued by a unit of local government, the Authority
12or such entity may thereupon avail itself of all remedies,
13rights and provisions of law applicable in the circumstances,
14and the failure to exercise or exert any rights or remedies
15within a time or period provided by law may not be raised as a
16defense by the unit of local government.
17(Source: P.A. 86-1455.)
 
18    Section 70. The Regional Transportation Authority Act is
19amended by changing Section 4.03 as follows:
 
20    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)
21    Sec. 4.03. Taxes.
22    (a) In order to carry out any of the powers or purposes of
23the Authority, the Board may by ordinance adopted with the
24concurrence of 12 of the then Directors, impose throughout the

 

 

HB5999- 58 -LRB098 18464 HLH 53601 b

1metropolitan region any or all of the taxes provided in this
2Section. Except as otherwise provided in this Act, taxes
3imposed under this Section and civil penalties imposed incident
4thereto shall be collected and enforced by the State Department
5of Revenue. The Department shall have the power to administer
6and enforce the taxes and to determine all rights for refunds
7for erroneous payments of the taxes. Nothing in this amendatory
8Act of the 95th General Assembly is intended to invalidate any
9taxes currently imposed by the Authority. The increased vote
10requirements to impose a tax shall only apply to actions taken
11after the effective date of this amendatory Act of the 95th
12General Assembly.
13    (b) The Board may impose a public transportation tax upon
14all persons engaged in the metropolitan region in the business
15of selling at retail motor fuel for operation of motor vehicles
16upon public highways. The tax shall be at a rate not to exceed
175% of the gross receipts from the sales of motor fuel in the
18course of the business. As used in this Act, the term "motor
19fuel" shall have the same meaning as in the Motor Fuel Tax Law
20as it existed prior to the effective date of this amendatory
21Act of the 98th General Assembly. The Board may provide for
22details of the tax. The provisions of any tax shall conform, as
23closely as may be practicable, to the provisions of the
24Municipal Retailers Occupation Tax Act, including without
25limitation, conformity to penalties with respect to the tax
26imposed and as to the powers of the State Department of Revenue

 

 

HB5999- 59 -LRB098 18464 HLH 53601 b

1to promulgate and enforce rules and regulations relating to the
2administration and enforcement of the provisions of the tax
3imposed, except that reference in the Act to any municipality
4shall refer to the Authority and the tax shall be imposed only
5with regard to receipts from sales of motor fuel in the
6metropolitan region, at rates as limited by this Section.
7    (c) In connection with the tax imposed under paragraph (b)
8of this Section the Board may impose a tax upon the privilege
9of using in the metropolitan region motor fuel for the
10operation of a motor vehicle upon public highways, the tax to
11be at a rate not in excess of the rate of tax imposed under
12paragraph (b) of this Section. The Board may provide for
13details of the tax.
14    (d) The Board may impose a motor vehicle parking tax upon
15the privilege of parking motor vehicles at off-street parking
16facilities in the metropolitan region at which a fee is
17charged, and may provide for reasonable classifications in and
18exemptions to the tax, for administration and enforcement
19thereof and for civil penalties and refunds thereunder and may
20provide criminal penalties thereunder, the maximum penalties
21not to exceed the maximum criminal penalties provided in the
22Retailers' Occupation Tax Act. The Authority may collect and
23enforce the tax itself or by contract with any unit of local
24government. The State Department of Revenue shall have no
25responsibility for the collection and enforcement unless the
26Department agrees with the Authority to undertake the

 

 

HB5999- 60 -LRB098 18464 HLH 53601 b

1collection and enforcement. As used in this paragraph, the term
2"parking facility" means a parking area or structure having
3parking spaces for more than 2 vehicles at which motor vehicles
4are permitted to park in return for an hourly, daily, or other
5periodic fee, whether publicly or privately owned, but does not
6include parking spaces on a public street, the use of which is
7regulated by parking meters.
8    (e) The Board may impose a Regional Transportation
9Authority Retailers' Occupation Tax upon all persons engaged in
10the business of selling tangible personal property at retail in
11the metropolitan region. In Cook County the tax rate shall be
121.25% of the gross receipts from sales of food for human
13consumption that is to be consumed off the premises where it is
14sold (other than alcoholic beverages, soft drinks and food that
15has been prepared for immediate consumption) and prescription
16and nonprescription medicines, drugs, medical appliances and
17insulin, urine testing materials, syringes and needles used by
18diabetics, and 1% of the gross receipts from other taxable
19sales made in the course of that business. In DuPage, Kane,
20Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
21of the gross receipts from all taxable sales made in the course
22of that business. The tax imposed under this Section and all
23civil penalties that may be assessed as an incident thereof
24shall be collected and enforced by the State Department of
25Revenue. The Department shall have full power to administer and
26enforce this Section; to collect all taxes and penalties so

 

 

HB5999- 61 -LRB098 18464 HLH 53601 b

1collected in the manner hereinafter provided; and to determine
2all rights to credit memoranda arising on account of the
3erroneous payment of tax or penalty hereunder. In the
4administration of, and compliance with this Section, the
5Department and persons who are subject to this Section shall
6have the same rights, remedies, privileges, immunities, powers
7and duties, and be subject to the same conditions,
8restrictions, limitations, penalties, exclusions, exemptions
9and definitions of terms, and employ the same modes of
10procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
111e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
12therein other than the State rate of tax), 2c, 3 (except as to
13the disposition of taxes and penalties collected), 4, 5, 5a,
145b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8,
159, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
16Section 3-7 of the Uniform Penalty and Interest Act, as fully
17as if those provisions were set forth herein.
18    Persons subject to any tax imposed under the authority
19granted in this Section may reimburse themselves for their
20seller's tax liability hereunder by separately stating the tax
21as an additional charge, which charge may be stated in
22combination in a single amount with State taxes that sellers
23are required to collect under the Use Tax Act, under any
24bracket schedules the Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this Section to a claimant instead of issuing a

 

 

HB5999- 62 -LRB098 18464 HLH 53601 b

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the Regional Transportation Authority tax fund
6established under paragraph (n) of this Section.
7    If a tax is imposed under this subsection (e), a tax shall
8also be imposed under subsections (f) and (g) of this Section.
9    For the purpose of determining whether a tax authorized
10under this Section is applicable, a retail sale by a producer
11of coal or other mineral mined in Illinois, is a sale at retail
12at the place where the coal or other mineral mined in Illinois
13is extracted from the earth. This paragraph does not apply to
14coal or other mineral when it is delivered or shipped by the
15seller to the purchaser at a point outside Illinois so that the
16sale is exempt under the Federal Constitution as a sale in
17interstate or foreign commerce.
18    No tax shall be imposed or collected under this subsection
19on the sale of a motor vehicle in this State to a resident of
20another state if that motor vehicle will not be titled in this
21State.
22    Nothing in this Section shall be construed to authorize the
23Regional Transportation Authority to impose a tax upon the
24privilege of engaging in any business that under the
25Constitution of the United States may not be made the subject
26of taxation by this State.

 

 

HB5999- 63 -LRB098 18464 HLH 53601 b

1    (f) If a tax has been imposed under paragraph (e), a
2Regional Transportation Authority Service Occupation Tax shall
3also be imposed upon all persons engaged, in the metropolitan
4region in the business of making sales of service, who as an
5incident to making the sales of service, transfer tangible
6personal property within the metropolitan region, either in the
7form of tangible personal property or in the form of real
8estate as an incident to a sale of service. In Cook County, the
9tax rate shall be: (1) 1.25% of the serviceman's cost price of
10food prepared for immediate consumption and transferred
11incident to a sale of service subject to the service occupation
12tax by an entity licensed under the Hospital Licensing Act, the
13Nursing Home Care Act, the Specialized Mental Health
14Rehabilitation Act of 2013, or the ID/DD Community Care Act
15that is located in the metropolitan region; (2) 1.25% of the
16selling price of food for human consumption that is to be
17consumed off the premises where it is sold (other than
18alcoholic beverages, soft drinks and food that has been
19prepared for immediate consumption) and prescription and
20nonprescription medicines, drugs, medical appliances and
21insulin, urine testing materials, syringes and needles used by
22diabetics; and (3) 1% of the selling price from other taxable
23sales of tangible personal property transferred. In DuPage,
24Kane, Lake, McHenry and Will Counties the rate shall be 0.75%
25of the selling price of all tangible personal property
26transferred.

 

 

HB5999- 64 -LRB098 18464 HLH 53601 b

1    The tax imposed under this paragraph and all civil
2penalties that may be assessed as an incident thereof shall be
3collected and enforced by the State Department of Revenue. The
4Department shall have full power to administer and enforce this
5paragraph; to collect all taxes and penalties due hereunder; to
6dispose of taxes and penalties collected in the manner
7hereinafter provided; and to determine all rights to credit
8memoranda arising on account of the erroneous payment of tax or
9penalty hereunder. In the administration of and compliance with
10this paragraph, the Department and persons who are subject to
11this paragraph shall have the same rights, remedies,
12privileges, immunities, powers and duties, and be subject to
13the same conditions, restrictions, limitations, penalties,
14exclusions, exemptions and definitions of terms, and employ the
15same modes of procedure, as are prescribed in Sections 1a-1, 2,
162a, 3 through 3-50 (in respect to all provisions therein other
17than the State rate of tax), 4 (except that the reference to
18the State shall be to the Authority), 5, 7, 8 (except that the
19jurisdiction to which the tax shall be a debt to the extent
20indicated in that Section 8 shall be the Authority), 9 (except
21as to the disposition of taxes and penalties collected, and
22except that the returned merchandise credit for this tax may
23not be taken against any State tax), 10, 11, 12 (except the
24reference therein to Section 2b of the Retailers' Occupation
25Tax Act), 13 (except that any reference to the State shall mean
26the Authority), the first paragraph of Section 15, 16, 17, 18,

 

 

HB5999- 65 -LRB098 18464 HLH 53601 b

119 and 20 of the Service Occupation Tax Act and Section 3-7 of
2the Uniform Penalty and Interest Act, as fully as if those
3provisions were set forth herein.
4    Persons subject to any tax imposed under the authority
5granted in this paragraph may reimburse themselves for their
6serviceman's tax liability hereunder by separately stating the
7tax as an additional charge, that charge may be stated in
8combination in a single amount with State tax that servicemen
9are authorized to collect under the Service Use Tax Act, under
10any bracket schedules the Department may prescribe.
11    Whenever the Department determines that a refund should be
12made under this paragraph to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause the warrant to be drawn for the
15amount specified, and to the person named in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of the Regional Transportation Authority tax fund
18established under paragraph (n) of this Section.
19    Nothing in this paragraph shall be construed to authorize
20the Authority to impose a tax upon the privilege of engaging in
21any business that under the Constitution of the United States
22may not be made the subject of taxation by the State.
23    (g) If a tax has been imposed under paragraph (e), a tax
24shall also be imposed upon the privilege of using in the
25metropolitan region, any item of tangible personal property
26that is purchased outside the metropolitan region at retail

 

 

HB5999- 66 -LRB098 18464 HLH 53601 b

1from a retailer, and that is titled or registered with an
2agency of this State's government. In Cook County the tax rate
3shall be 1% of the selling price of the tangible personal
4property, as "selling price" is defined in the Use Tax Act. In
5DuPage, Kane, Lake, McHenry and Will counties the tax rate
6shall be 0.75% of the selling price of the tangible personal
7property, as "selling price" is defined in the Use Tax Act. The
8tax shall be collected from persons whose Illinois address for
9titling or registration purposes is given as being in the
10metropolitan region. The tax shall be collected by the
11Department of Revenue for the Regional Transportation
12Authority. The tax must be paid to the State, or an exemption
13determination must be obtained from the Department of Revenue,
14before the title or certificate of registration for the
15property may be issued. The tax or proof of exemption may be
16transmitted to the Department by way of the State agency with
17which, or the State officer with whom, the tangible personal
18property must be titled or registered if the Department and the
19State agency or State officer determine that this procedure
20will expedite the processing of applications for title or
21registration.
22    The Department shall have full power to administer and
23enforce this paragraph; to collect all taxes, penalties and
24interest due hereunder; to dispose of taxes, penalties and
25interest collected in the manner hereinafter provided; and to
26determine all rights to credit memoranda or refunds arising on

 

 

HB5999- 67 -LRB098 18464 HLH 53601 b

1account of the erroneous payment of tax, penalty or interest
2hereunder. In the administration of and compliance with this
3paragraph, the Department and persons who are subject to this
4paragraph shall have the same rights, remedies, privileges,
5immunities, powers and duties, and be subject to the same
6conditions, restrictions, limitations, penalties, exclusions,
7exemptions and definitions of terms and employ the same modes
8of procedure, as are prescribed in Sections 2 (except the
9definition of "retailer maintaining a place of business in this
10State"), 3 through 3-80 (except provisions pertaining to the
11State rate of tax, and except provisions concerning collection
12or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
1319 (except the portions pertaining to claims by retailers and
14except the last paragraph concerning refunds), 20, 21 and 22 of
15the Use Tax Act, and are not inconsistent with this paragraph,
16as fully as if those provisions were set forth herein.
17    Whenever the Department determines that a refund should be
18made under this paragraph to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the order to be drawn for the
21amount specified, and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the Regional Transportation Authority tax fund
24established under paragraph (n) of this Section.
25    (h) The Authority may impose a replacement vehicle tax of
26$50 on any passenger car as defined in Section 1-157 of the

 

 

HB5999- 68 -LRB098 18464 HLH 53601 b

1Illinois Vehicle Code purchased within the metropolitan region
2by or on behalf of an insurance company to replace a passenger
3car of an insured person in settlement of a total loss claim.
4The tax imposed may not become effective before the first day
5of the month following the passage of the ordinance imposing
6the tax and receipt of a certified copy of the ordinance by the
7Department of Revenue. The Department of Revenue shall collect
8the tax for the Authority in accordance with Sections 3-2002
9and 3-2003 of the Illinois Vehicle Code.
10    The Department shall immediately pay over to the State
11Treasurer, ex officio, as trustee, all taxes collected
12hereunder.
13    As soon as possible after the first day of each month,
14beginning January 1, 2011, upon certification of the Department
15of Revenue, the Comptroller shall order transferred, and the
16Treasurer shall transfer, to the STAR Bonds Revenue Fund the
17local sales tax increment, as defined in the Innovation
18Development and Economy Act, collected under this Section
19during the second preceding calendar month for sales within a
20STAR bond district.
21    After the monthly transfer to the STAR Bonds Revenue Fund,
22on or before the 25th day of each calendar month, the
23Department shall prepare and certify to the Comptroller the
24disbursement of stated sums of money to the Authority. The
25amount to be paid to the Authority shall be the amount
26collected hereunder during the second preceding calendar month

 

 

HB5999- 69 -LRB098 18464 HLH 53601 b

1by the Department, less any amount determined by the Department
2to be necessary for the payment of refunds, and less any
3amounts that are transferred to the STAR Bonds Revenue Fund.
4Within 10 days after receipt by the Comptroller of the
5disbursement certification to the Authority provided for in
6this Section to be given to the Comptroller by the Department,
7the Comptroller shall cause the orders to be drawn for that
8amount in accordance with the directions contained in the
9certification.
10    (i) The Board may not impose any other taxes except as it
11may from time to time be authorized by law to impose.
12    (j) A certificate of registration issued by the State
13Department of Revenue to a retailer under the Retailers'
14Occupation Tax Act or under the Service Occupation Tax Act
15shall permit the registrant to engage in a business that is
16taxed under the tax imposed under paragraphs (b), (e), (f) or
17(g) of this Section and no additional registration shall be
18required under the tax. A certificate issued under the Use Tax
19Act or the Service Use Tax Act shall be applicable with regard
20to any tax imposed under paragraph (c) of this Section.
21    (k) The provisions of any tax imposed under paragraph (c)
22of this Section shall conform as closely as may be practicable
23to the provisions of the Use Tax Act, including without
24limitation conformity as to penalties with respect to the tax
25imposed and as to the powers of the State Department of Revenue
26to promulgate and enforce rules and regulations relating to the

 

 

HB5999- 70 -LRB098 18464 HLH 53601 b

1administration and enforcement of the provisions of the tax
2imposed. The taxes shall be imposed only on use within the
3metropolitan region and at rates as provided in the paragraph.
4    (l) The Board in imposing any tax as provided in paragraphs
5(b) and (c) of this Section, shall, after seeking the advice of
6the State Department of Revenue, provide means for retailers,
7users or purchasers of motor fuel for purposes other than those
8with regard to which the taxes may be imposed as provided in
9those paragraphs to receive refunds of taxes improperly paid,
10which provisions may be at variance with the refund provisions
11as applicable under the Municipal Retailers Occupation Tax Act.
12The State Department of Revenue may provide for certificates of
13registration for users or purchasers of motor fuel for purposes
14other than those with regard to which taxes may be imposed as
15provided in paragraphs (b) and (c) of this Section to
16facilitate the reporting and nontaxability of the exempt sales
17or uses.
18    (m) Any ordinance imposing or discontinuing any tax under
19this Section shall be adopted and a certified copy thereof
20filed with the Department on or before June 1, whereupon the
21Department of Revenue shall proceed to administer and enforce
22this Section on behalf of the Regional Transportation Authority
23as of September 1 next following such adoption and filing.
24Beginning January 1, 1992, an ordinance or resolution imposing
25or discontinuing the tax hereunder shall be adopted and a
26certified copy thereof filed with the Department on or before

 

 

HB5999- 71 -LRB098 18464 HLH 53601 b

1the first day of July, whereupon the Department shall proceed
2to administer and enforce this Section as of the first day of
3October next following such adoption and filing. Beginning
4January 1, 1993, an ordinance or resolution imposing,
5increasing, decreasing, or discontinuing the tax hereunder
6shall be adopted and a certified copy thereof filed with the
7Department, whereupon the Department shall proceed to
8administer and enforce this Section as of the first day of the
9first month to occur not less than 60 days following such
10adoption and filing. Any ordinance or resolution of the
11Authority imposing a tax under this Section and in effect on
12August 1, 2007 shall remain in full force and effect and shall
13be administered by the Department of Revenue under the terms
14and conditions and rates of tax established by such ordinance
15or resolution until the Department begins administering and
16enforcing an increased tax under this Section as authorized by
17this amendatory Act of the 95th General Assembly. The tax rates
18authorized by this amendatory Act of the 95th General Assembly
19are effective only if imposed by ordinance of the Authority.
20    (n) The State Department of Revenue shall, upon collecting
21any taxes as provided in this Section, pay the taxes over to
22the State Treasurer as trustee for the Authority. The taxes
23shall be held in a trust fund outside the State Treasury. On or
24before the 25th day of each calendar month, the State
25Department of Revenue shall prepare and certify to the
26Comptroller of the State of Illinois and to the Authority (i)

 

 

HB5999- 72 -LRB098 18464 HLH 53601 b

1the amount of taxes collected in each County other than Cook
2County in the metropolitan region, (ii) the amount of taxes
3collected within the City of Chicago, and (iii) the amount
4collected in that portion of Cook County outside of Chicago,
5each amount less the amount necessary for the payment of
6refunds to taxpayers located in those areas described in items
7(i), (ii), and (iii). Within 10 days after receipt by the
8Comptroller of the certification of the amounts, the
9Comptroller shall cause an order to be drawn for the payment of
10two-thirds of the amounts certified in item (i) of this
11subsection to the Authority and one-third of the amounts
12certified in item (i) of this subsection to the respective
13counties other than Cook County and the amount certified in
14items (ii) and (iii) of this subsection to the Authority.
15    In addition to the disbursement required by the preceding
16paragraph, an allocation shall be made in July 1991 and each
17year thereafter to the Regional Transportation Authority. The
18allocation shall be made in an amount equal to the average
19monthly distribution during the preceding calendar year
20(excluding the 2 months of lowest receipts) and the allocation
21shall include the amount of average monthly distribution from
22the Regional Transportation Authority Occupation and Use Tax
23Replacement Fund. The distribution made in July 1992 and each
24year thereafter under this paragraph and the preceding
25paragraph shall be reduced by the amount allocated and
26disbursed under this paragraph in the preceding calendar year.

 

 

HB5999- 73 -LRB098 18464 HLH 53601 b

1The Department of Revenue shall prepare and certify to the
2Comptroller for disbursement the allocations made in
3accordance with this paragraph.
4    (o) Failure to adopt a budget ordinance or otherwise to
5comply with Section 4.01 of this Act or to adopt a Five-year
6Capital Program or otherwise to comply with paragraph (b) of
7Section 2.01 of this Act shall not affect the validity of any
8tax imposed by the Authority otherwise in conformity with law.
9    (p) At no time shall a public transportation tax or motor
10vehicle parking tax authorized under paragraphs (b), (c) and
11(d) of this Section be in effect at the same time as any
12retailers' occupation, use or service occupation tax
13authorized under paragraphs (e), (f) and (g) of this Section is
14in effect.
15    Any taxes imposed under the authority provided in
16paragraphs (b), (c) and (d) shall remain in effect only until
17the time as any tax authorized by paragraphs (e), (f) or (g) of
18this Section are imposed and becomes effective. Once any tax
19authorized by paragraphs (e), (f) or (g) is imposed the Board
20may not reimpose taxes as authorized in paragraphs (b), (c) and
21(d) of the Section unless any tax authorized by paragraphs (e),
22(f) or (g) of this Section becomes ineffective by means other
23than an ordinance of the Board.
24    (q) Any existing rights, remedies and obligations
25(including enforcement by the Regional Transportation
26Authority) arising under any tax imposed under paragraphs (b),

 

 

HB5999- 74 -LRB098 18464 HLH 53601 b

1(c) or (d) of this Section shall not be affected by the
2imposition of a tax under paragraphs (e), (f) or (g) of this
3Section.
4(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-813,
5eff. 7-13-12; 98-104, eff. 7-22-13.)
 
6    Section 75. The Environmental Protection Act is amended by
7changing Sections 57.9 and 57.11 as follows:
 
8    (415 ILCS 5/57.9)
9    Sec. 57.9. Underground Storage Tank Fund; eligibility and
10deductibility.
11    (a) The Underground Storage Tank Fund shall be accessible
12by owners and operators who have a confirmed release from an
13underground storage tank or related tank system of a substance
14listed in this Section. The owner or operator is eligible to
15access the Underground Storage Tank Fund if the eligibility
16requirements of this Title are satisfied and:
17        (1) Neither the owner nor the operator is the United
18    States Government.
19        (2) (Blank). The tank does not contain fuel which is
20    exempt from the Motor Fuel Tax Law.
21        (3) The costs were incurred as a result of a confirmed
22    release of any of the following substances:
23            (A) "Fuel", as defined in Section 1.19 of the Motor
24        Fuel Tax Law as it existed prior to the effective date

 

 

HB5999- 75 -LRB098 18464 HLH 53601 b

1        of this amendatory Act of the 98th General Assembly.
2            (B) Aviation fuel.
3            (C) Heating oil.
4            (D) Kerosene.
5            (E) Used oil which has been refined from crude oil
6        used in a motor vehicle, as defined in Section 1.3 of
7        the Motor Fuel Tax Law as it existed prior to the
8        effective date of this amendatory Act of the 98th
9        General Assembly.
10        (4) The owner or operator registered the tank and paid
11    all fees in accordance with the statutory and regulatory
12    requirements of the Gasoline Storage Act.
13        (5) The owner or operator notified the Illinois
14    Emergency Management Agency of a confirmed release, the
15    costs were incurred after the notification and the costs
16    were a result of a release of a substance listed in this
17    Section. Costs of corrective action or indemnification
18    incurred before providing that notification shall not be
19    eligible for payment.
20        (6) The costs have not already been paid to the owner
21    or operator under a private insurance policy, other written
22    agreement, or court order.
23        (7) The costs were associated with "corrective action"
24    of this Act.
25        If the underground storage tank which experienced a
26    release of a substance listed in this Section was installed

 

 

HB5999- 76 -LRB098 18464 HLH 53601 b

1    after July 28, 1989, the owner or operator is eligible to
2    access the Underground Storage Tank Fund if it is
3    demonstrated to the Office of the State Fire Marshal the
4    tank was installed and operated in accordance with Office
5    of the State Fire Marshal regulatory requirements. Office
6    of the State Fire Marshal certification is prima facie
7    evidence the tank was installed pursuant to the Office of
8    the State Fire Marshal regulatory requirements.
9    (b) For releases reported prior to the effective date of
10this amendatory Act of the 96th General Assembly, an owner or
11operator may access the Underground Storage Tank Fund for costs
12associated with an Agency approved plan and the Agency shall
13approve the payment of costs associated with corrective action
14after the application of a $10,000 deductible, except in the
15following situations:
16        (1) A deductible of $100,000 shall apply when none of
17    the underground storage tanks were registered prior to July
18    28, 1989, except in the case of underground storage tanks
19    used exclusively to store heating oil for consumptive use
20    on the premises where stored and which serve other than
21    farms or residential units, a deductible of $100,000 shall
22    apply when none of these tanks were registered prior to
23    July 1, 1992.
24        (2) A deductible of $50,000 shall apply if any of the
25    underground storage tanks were registered prior to July 28,
26    1989, and the State received notice of the confirmed

 

 

HB5999- 77 -LRB098 18464 HLH 53601 b

1    release prior to July 28, 1989.
2        (3) A deductible of $15,000 shall apply when one or
3    more, but not all, of the underground storage tanks were
4    registered prior to July 28, 1989, and the State received
5    notice of the confirmed release on or after July 28, 1989.
6    For releases reported on or after the effective date of
7this amendatory Act of the 96th General Assembly, an owner or
8operator may access the Underground Storage Tank Fund for costs
9associated with an Agency approved plan, and the Agency shall
10approve the payment of costs associated with corrective action
11after the application of a $5,000 deductible.
12    A deductible shall apply annually for each site at which
13costs were incurred under a claim submitted pursuant to this
14Title, except that if corrective action in response to an
15occurrence takes place over a period of more than one year, in
16subsequent years, no deductible shall apply for costs incurred
17in response to such occurrence.
18    (c) Eligibility and deductibility determinations shall be
19made by the Office of the State Fire Marshal.
20        (1) When an owner or operator reports a confirmed
21    release of a regulated substance, the Office of the State
22    Fire Marshal shall provide the owner or operator with an
23    "Eligibility and Deductibility Determination" form. The
24    form shall either be provided on-site or within 15 days of
25    the Office of the State Fire Marshal receipt of notice
26    indicating a confirmed release. The form shall request

 

 

HB5999- 78 -LRB098 18464 HLH 53601 b

1    sufficient information to enable the Office of the State
2    Fire Marshal to make a final determination as to owner or
3    operator eligibility to access the Underground Storage
4    Tank Fund pursuant to this Title and the appropriate
5    deductible. The form shall be promulgated as a rule or
6    regulation pursuant to the Illinois Administrative
7    Procedure Act by the Office of the State Fire Marshal.
8    Until such form is promulgated, the Office of State Fire
9    Marshal shall use a form which generally conforms with this
10    Act.
11        (2) Within 60 days of receipt of the "Eligibility and
12    Deductibility Determination" form, the Office of the State
13    Fire Marshal shall issue one letter enunciating the final
14    eligibility and deductibility determination, and such
15    determination or failure to act within the time prescribed
16    shall be a final decision appealable to the Illinois
17    Pollution Control Board.
18(Source: P.A. 96-908, eff. 6-8-10.)
 
19    (415 ILCS 5/57.11)
20    Sec. 57.11. Underground Storage Tank Fund; creation.
21    (a) There is hereby created in the State Treasury a special
22fund to be known as the Underground Storage Tank Fund. There
23shall be deposited into the Underground Storage Tank Fund all
24monies received by the Office of the State Fire Marshal as fees
25for underground storage tanks under Sections 4 and 5 of the

 

 

HB5999- 79 -LRB098 18464 HLH 53601 b

1Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law,
2and beginning July 1, 2013, payments pursuant to the Use Tax
3Act, the Service Use Tax Act, the Service Occupation Tax Act,
4and the Retailers' Occupation Tax Act. All amounts held in the
5Underground Storage Tank Fund shall be invested at interest by
6the State Treasurer. All income earned from the investments
7shall be deposited into the Underground Storage Tank Fund no
8less frequently than quarterly. Moneys in the Underground
9Storage Tank Fund, pursuant to appropriation, may be used by
10the Agency and the Office of the State Fire Marshal for the
11following purposes:
12        (1) To take action authorized under Section 57.12 to
13    recover costs under Section 57.12.
14        (2) To assist in the reduction and mitigation of damage
15    caused by leaks from underground storage tanks, including
16    but not limited to, providing alternative water supplies to
17    persons whose drinking water has become contaminated as a
18    result of those leaks.
19        (3) To be used as a matching amount towards federal
20    assistance relative to the release of petroleum from
21    underground storage tanks.
22        (4) For the costs of administering activities of the
23    Agency and the Office of the State Fire Marshal relative to
24    the Underground Storage Tank Fund.
25        (5) For payment of costs of corrective action incurred
26    by and indemnification to operators of underground storage

 

 

HB5999- 80 -LRB098 18464 HLH 53601 b

1    tanks as provided in this Title.
2        (6) For a total of 2 demonstration projects in amounts
3    in excess of a $10,000 deductible charge designed to assess
4    the viability of corrective action projects at sites which
5    have experienced contamination from petroleum releases.
6    Such demonstration projects shall be conducted in
7    accordance with the provision of this Title.
8        (7) Subject to appropriation, moneys in the
9    Underground Storage Tank Fund may also be used by the
10    Department of Revenue for the costs of administering its
11    activities relative to the Fund and for refunds provided
12    for in Section 13a.8 of the Motor Fuel Tax Act.
13    (b) Moneys in the Underground Storage Tank Fund may,
14pursuant to appropriation, be used by the Office of the State
15Fire Marshal or the Agency to take whatever emergency action is
16necessary or appropriate to assure that the public health or
17safety is not threatened whenever there is a release or
18substantial threat of a release of petroleum from an
19underground storage tank and for the costs of administering its
20activities relative to the Underground Storage Tank Fund.
21    (c) Beginning July 1, 1993, the Governor shall certify to
22the State Comptroller and State Treasurer the monthly amount
23necessary to pay debt service on State obligations issued
24pursuant to Section 6 of the General Obligation Bond Act. On
25the last day of each month, the Comptroller shall order
26transferred and the Treasurer shall transfer from the

 

 

HB5999- 81 -LRB098 18464 HLH 53601 b

1Underground Storage Tank Fund to the General Obligation Bond
2Retirement and Interest Fund the amount certified by the
3Governor, plus any cumulative deficiency in those transfers for
4prior months.
5    (d) Except as provided in subsection (c) of this Section,
6the Underground Storage Tank Fund is not subject to
7administrative charges authorized under Section 8h of the State
8Finance Act that would in any way transfer any funds from the
9Underground Storage Tank Fund into any other fund of the State.
10    (e) Each fiscal year, subject to appropriation, the Agency
11may commit up to $10,000,000 of the moneys in the Underground
12Storage Tank Fund to the payment of corrective action costs for
13legacy sites that meet one or more of the following criteria as
14a result of the underground storage tank release: (i) the
15presence of free product, (ii) contamination within a regulated
16recharge area, a wellhead protection area, or the setback zone
17of a potable water supply well, (iii) contamination extending
18beyond the boundaries of the site where the release occurred,
19or (iv) such other criteria as may be adopted in Agency rules.
20        (1) Fund moneys committed under this subsection (e)
21    shall be held in the Fund for payment of the corrective
22    action costs for which the moneys were committed.
23        (2) The Agency may adopt rules governing the commitment
24    of Fund moneys under this subsection (e).
25        (3) This subsection (e) does not limit the use of Fund
26    moneys at legacy sites as otherwise provided under this

 

 

HB5999- 82 -LRB098 18464 HLH 53601 b

1    Title.
2        (4) For the purposes of this subsection (e), the term
3    "legacy site" means a site for which (i) an underground
4    storage tank release was reported prior to January 1, 2005,
5    (ii) the owner or operator has been determined eligible to
6    receive payment from the Fund for corrective action costs,
7    and (iii) the Agency did not receive any applications for
8    payment prior to January 1, 2010.
9    (f) Beginning July 1, 2013, if the amounts deposited into
10the Fund from moneys received by the Office of the State Fire
11Marshal as fees for underground storage tanks under Sections 4
12and 5 of the Gasoline Storage Act and as fees pursuant to the
13Motor Fuel Tax Law during a State fiscal year are sufficient to
14pay all claims for payment by the fund received during that
15State fiscal year, then the amount of any payments into the
16fund pursuant to the Use Tax Act, the Service Use Tax Act, the
17Service Occupation Tax Act, and the Retailers' Occupation Tax
18Act during that State fiscal year shall be deposited as
19follows: 75% thereof shall be paid into the State treasury and
2025% shall be reserved in a special account and used only for
21the transfer to the Common School Fund as part of the monthly
22transfer from the General Revenue Fund in accordance with
23Section 8a of the State Finance Act.
24(Source: P.A. 98-109, eff. 7-25-13.)
 
25    Section 80. The Environmental Impact Fee Law is amended by

 

 

HB5999- 83 -LRB098 18464 HLH 53601 b

1changing Sections 305, 315, and 325 as follows:
 
2    (415 ILCS 125/305)
3    (Section scheduled to be repealed on January 1, 2025)
4    Sec. 305. Definitions. As used in this Article:
5    "Department" means the Illinois Department of Revenue.
6    "Fuel" means all liquids defined as "Motor Fuel" in Section
71.1 of the Motor Fuel Tax Law as it existed prior to the
8effective date of this amendatory Act of the 98th General
9Assembly and aviation fuels and kerosene, but excluding
10liquified petroleum gases.
11    "Receiver" means a person who is licensed under Section 3c
12of the Motor Fuel Tax Law and who either produces, refines,
13blends, compounds or manufactures fuel in this State, or
14transports fuel into this State or receives fuel transported to
15him from without the State or exports fuel out of this State,
16or who is engaged in distribution of fuel primarily by tank car
17or tank truck, or both, and who operates an Illinois bulk plant
18that has active fuel bulk storage capacity of not less than
1930,000 gallons.
20(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)
 
21    (415 ILCS 125/315)
22    (Section scheduled to be repealed on January 1, 2025)
23    Sec. 315. Fee on receivers of fuel for sale or use;
24collection and reporting. A person that is required to pay the

 

 

HB5999- 84 -LRB098 18464 HLH 53601 b

1fee imposed by this Law shall pay the fee to the Department by
2return showing all fuel purchased, acquired, or received and
3sold, distributed or used during the preceding calendar month,
4including losses of fuel as the result of evaporation or
5shrinkage due to temperature variations, and such other
6reasonable information as the Department may require. Losses of
7fuel as the result of evaporation or shrinkage due to
8temperature variations may not exceed 1% of the total gallons
9in storage at the beginning of the month, plus the receipts of
10gallonage during the month, minus the gallonage remaining in
11storage at the end of the month. Any loss reported that is in
12excess of this amount shall be subject to the fee imposed by
13Section 310 of this Law. On and after July 1, 2001, for each
146-month period January through June, net losses of fuel (for
15each category of fuel that is required to be reported on a
16return) as the result of evaporation or shrinkage due to
17temperature variations may not exceed 1% of the total gallons
18in storage at the beginning of each January, plus the receipts
19of gallonage each January through June, minus the gallonage
20remaining in storage at the end of each June. On and after July
211, 2001, for each 6-month period July through December, net
22losses of fuel (for each category of fuel that is required to
23be reported on a return) as the result of evaporation or
24shrinkage due to temperature variations may not exceed 1% of
25the total gallons in storage at the beginning of each July,
26plus the receipts of gallonage each July through December,

 

 

HB5999- 85 -LRB098 18464 HLH 53601 b

1minus the gallonage remaining in storage at the end of each
2December. Any net loss reported that is in excess of this
3amount shall be subject to the fee imposed by Section 310 of
4this Law. For purposes of this Section, "net loss" means the
5number of gallons gained through temperature variations minus
6the number of gallons lost through temperature variations or
7evaporation for each of the respective 6-month periods.
8    The return shall be prescribed by the Department and shall
9be filed between the 1st and 20th days of each calendar month.
10The Department may, in its discretion, combine the return filed
11under this Law with the return filed under Section 2b of the
12Motor Fuel Tax Law. If the return is timely filed, the receiver
13may take a discount of 2% through June 30, 2003 and 1.75%
14thereafter to reimburse himself for the expenses incurred in
15keeping records, preparing and filing returns, collecting and
16remitting the fee, and supplying data to the Department on
17request. However, the discount applies only to the amount of
18the fee payment that accompanies a return that is timely filed
19in accordance with this Section.
20(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 
21    (415 ILCS 125/325)
22    (Section scheduled to be repealed on January 1, 2025)
23    Sec. 325. Incorporation of other Acts. The provisions of
24Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
256c, 8, 9, 10 and 12 (except to the extent to which the minimum

 

 

HB5999- 86 -LRB098 18464 HLH 53601 b

1notice requirement for hearings conflicts with that provided
2for in Section 16 of the Motor Fuel Tax Law), of the Retailers'
3Occupation Tax Act that are not inconsistent with this Act, and
4Section 3-7 of the Uniform Penalty and Interest Act shall apply
5as far as practicable, to the subject matter of this Law to the
6same extent as if those provisions were included in this Law.
7    In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17,
817a, and 18 of the Motor Fuel Tax Law shall apply as far as
9practicable, to the subject matter of this Law to the same
10extent as if those provisions were included in this Law.
11    References to "taxes" in these incorporated Sections shall
12be construed to apply to the administration, payment, and
13remittance of all fees under this Law.
14(Source: P.A. 95-264, eff. 8-17-07; 96-1384, eff. 7-29-10.)
 
15    Section 85. The Gasoline Storage Act is amended by changing
16Section 2 as follows:
 
17    (430 ILCS 15/2)  (from Ch. 127 1/2, par. 154)
18    Sec. 2. Jurisdiction; regulation of tanks.
19    (1) (a) Except as otherwise provided in this Act, the
20jurisdiction of the Office of the State Fire Marshal under this
21Act shall be concurrent with that of municipalities and other
22political subdivisions. The Office of the State Fire Marshal
23has power to promulgate, pursuant to the Illinois
24Administrative Procedure Act, reasonable rules and regulations

 

 

HB5999- 87 -LRB098 18464 HLH 53601 b

1governing the keeping, storage, transportation, sale or use of
2gasoline and volatile oils. Nothing in this Act shall relieve
3any person, corporation, or other entity from complying with
4any zoning ordinance of a municipality or home rule unit
5enacted pursuant to Section 11-13-1 of the Illinois Municipal
6Code or any ordinance enacted pursuant to Section 11-8-4 of the
7Illinois Municipal Code.
8    (b) The rulemaking power shall include the power to
9promulgate rules providing for the issuance and revocation of
10permits allowing the self service dispensing of motor fuels as
11such term is defined in the Motor Fuel Tax Law, as it existed
12prior to the effective date of this amendatory Act of the 98th
13General Assembly, in retail service stations or any other place
14of business where motor fuels are dispensed into the fuel tanks
15of motor vehicles, internal combustion engines or portable
16containers. Such rules shall specify the requirements that must
17be met both prior and subsequent to the issuance of such
18permits in order to insure the safety and welfare of the
19general public. The operation of such service stations without
20a permit shall be unlawful. The Office of the State Fire
21Marshal shall revoke such permit if the self service operation
22of such a service station is found to pose a significant risk
23to the safety and welfare of the general public.
24    (c) However, except in any county with a population of
251,000,000 or more, the Office of the State Fire Marshal shall
26not have the authority to prohibit the operation of a service

 

 

HB5999- 88 -LRB098 18464 HLH 53601 b

1station solely on the basis that it is an unattended
2self-service station which utilizes key or card operated
3self-service motor fuel dispensing devices. Nothing in this
4paragraph shall prohibit the Office of the State Fire Marshal
5from adopting reasonable rules and regulations governing the
6safety of self-service motor fuel dispensing devices.
7    (d) The State Fire Marshal shall not prohibit the
8dispensing or delivery of flammable or combustible motor
9vehicle fuels directly into the fuel tanks of vehicles from
10tank trucks, tank wagons, or other portable tanks. The State
11Fire Marshal shall adopt rules (i) for the issuance of permits
12for the dispensing of motor vehicle fuels in the manner
13described in this paragraph (d), (ii) that establish fees for
14permits and inspections, and provide for those fees to be
15deposited into the Fire Prevention Fund, (iii) that require the
16dispensing of motor fuel in the manner described in this
17paragraph (d) to meet conditions consistent with nationally
18recognized standards such as those of the National Fire
19Protection Association, and (iv) that restrict the dispensing
20of motor vehicle fuels in the manner described in this
21paragraph (d) to the following:
22        (A) agriculture sites for agricultural purposes,
23        (B) construction sites for refueling construction
24    equipment used at the construction site,
25        (C) sites used for the parking, operation, or
26    maintenance of a commercial vehicle fleet, but only if the

 

 

HB5999- 89 -LRB098 18464 HLH 53601 b

1    site is located in a county with 3,000,000 or more
2    inhabitants or a county contiguous to a county with
3    3,000,000 or more inhabitants and the site is not normally
4    accessible to the public, and
5        (D) sites used for the refueling of police, fire, or
6    emergency medical services vehicles or other vehicles that
7    are owned, leased, or operated by (or operated under
8    contract with) the State, a unit of local government, or a
9    school district, or any agency of the State and that are
10    not normally accessible to the public.
11    (2) (a) The Office of the State Fire Marshal shall adopt
12rules and regulations regarding underground storage tanks and
13associated piping and no municipality or other political
14subdivision shall adopt or enforce any ordinances or
15regulations regarding such underground tanks and piping other
16than those which are identical to the rules and regulations of
17the Office of the State Fire Marshal. It is declared to be the
18law of this State, pursuant to paragraphs (h) and (i) of
19Section 6 of Article VII of the Illinois Constitution, that the
20establishment and enforcement of standards regarding
21underground storage tanks and associated piping within the
22jurisdiction of the Office of the State Fire Marshal is an
23exclusive State function which may not be exercised
24concurrently by a home rule unit except as expressly permitted
25in this Act.
26    (b) The Office of the State Fire Marshal may enter into

 

 

HB5999- 90 -LRB098 18464 HLH 53601 b

1written contracts with municipalities of over 500,000 in
2population to enforce the rules and regulations adopted under
3this subsection.
4    (3) (a) The Office of the State Fire Marshal shall have
5authority over underground storage tanks which contain, have
6contained, or are designed to contain petroleum, hazardous
7substances and regulated substances as those terms are used in
8Subtitle I of the Hazardous and Solid Waste Amendments of 1984
9(P.L. 98-616), as amended by the Superfund Amendments and
10Reauthorization Act of 1986 (P.L. 99-499). The Office shall
11have the power with regard to underground storage tanks to
12require any person who tests, installs, repairs, replaces,
13relines, or removes any underground storage tank system
14containing, formerly containing, or which is designed to
15contain petroleum or other regulated substances, to obtain a
16permit to install, repair, replace, reline, or remove the
17particular tank system, and to pay a fee set by the Office for
18a permit to install, repair, replace, reline, upgrade, test, or
19remove any portion of an underground storage tank system. All
20persons who do repairs above grade level for themselves need
21not pay a fee or be certified. All fees received by the Office
22from certification and permits shall be deposited in the Fire
23Prevention Fund for the exclusive use of the Office in
24administering the Underground Storage Tank program.
25    (b) (i) Within 120 days after the promulgation of
26regulations or amendments thereto by the Administrator of the

 

 

HB5999- 91 -LRB098 18464 HLH 53601 b

1United States Environmental Protection Agency to implement
2Section 9003 of Subtitle I of the Hazardous and Solid Waste
3Amendments of 1984 (P.L. 98-616) of the Resource Conservation
4and Recovery Act of 1976 (P.L. 94-580), as amended, the Office
5of the State Fire Marshal shall adopt regulations or amendments
6thereto which are identical in substance. The rulemaking
7provisions of Section 5-35 of the Illinois Administrative
8Procedure Act shall not apply to regulations or amendments
9thereto adopted pursuant to this subparagraph (i).
10    (ii) The Office of the State Fire Marshal may adopt
11additional regulations relating to an underground storage tank
12program that are not inconsistent with and at least as
13stringent as Section 9003 of Subtitle I of the Hazardous and
14Solid Waste Amendments of 1984 (P.L. 98-616) of the Resource
15Conservation and Recovery Act of 1976 (P.L. 94-580), as
16amended, or regulations adopted thereunder. Except as provided
17otherwise in subparagraph (i) of this paragraph (b), the Office
18of the State Fire Marshal shall not adopt regulations relating
19to corrective action at underground storage tanks. Regulations
20adopted pursuant to this subsection shall be adopted in
21accordance with the procedures for rulemaking in Section 5-35
22of the Illinois Administrative Procedure Act.
23    (c) The Office of the State Fire Marshal shall require any
24person, corporation or other entity who tests an underground
25tank or its piping or cathodic protection for another to report
26the results of such test to the Office.

 

 

HB5999- 92 -LRB098 18464 HLH 53601 b

1    (d) In accordance with constitutional limitations, the
2Office shall have authority to enter at all reasonable times
3upon any private or public property for the purpose of:
4        (i) Inspecting and investigating to ascertain possible
5    violations of this Act, of regulations thereunder or of
6    permits or terms or conditions thereof; or
7        (ii) In accordance with the provisions of this Act,
8    taking whatever emergency action, that is necessary or
9    appropriate, to assure that the public health or safety is
10    not threatened whenever there is a release or a substantial
11    threat of a release of petroleum or a regulated substance
12    from an underground storage tank.
13    (e) The Office of the State Fire Marshal may issue an
14Administrative Order to any person who it reasonably believes
15has violated the rules and regulations governing underground
16storage tanks, including the installation, repair, leak
17detection, cathodic protection tank testing, removal or
18release notification. Such an order shall be served by
19registered or certified mail or in person. Any person served
20with such an order may appeal such order by submitting in
21writing any such appeal to the Office within 10 days of the
22date of receipt of such order. The Office shall conduct an
23administrative hearing governed by the Illinois Administrative
24Procedure Act and enter an order to sustain, modify or revoke
25such order. Any appeal from such order shall be to the circuit
26court of the county in which the violation took place and shall

 

 

HB5999- 93 -LRB098 18464 HLH 53601 b

1be governed by the Administrative Review Law.
2    (f) The Office of the State Fire Marshal shall not require
3the removal of an underground tank system taken out of
4operation before January 2, 1974, except in the case in which
5the office of the State Fire Marshal has determined that a
6release from the underground tank system poses a current or
7potential threat to human health and the environment. In that
8case, and upon receipt of an Order from the Office of the State
9Fire Marshal, the owner or operator of the nonoperational
10underground tank system shall assess the excavation zone and
11close the system in accordance with regulations promulgated by
12the Office of the State Fire Marshal.
13    (4) (a) The Office of the State Fire Marshal shall adopt
14rules and regulations regarding aboveground storage tanks and
15associated piping and no municipality or other political
16subdivision shall adopt or enforce any ordinances or
17regulations regarding such aboveground tanks and piping other
18than those which are identical to the rules and regulations of
19the Office of the State Fire Marshal unless, in the interest of
20fire safety, the Office of the State Fire Marshal delegates
21such authority to municipalities, political subdivisions or
22home rule units. It is declared to be the law of this State,
23pursuant to paragraphs (h) and (i) of Section 6 of Article VII
24of the Illinois Constitution, that the establishment of
25standards regarding aboveground storage tanks and associated
26piping within the jurisdiction of the Office of the State Fire

 

 

HB5999- 94 -LRB098 18464 HLH 53601 b

1Marshal is an exclusive State function which may not be
2exercised concurrently by a home rule unit except as expressly
3permitted in this Act.
4    (b) The Office of the State Fire Marshal shall enforce its
5rules and regulations concerning aboveground storage tanks and
6associated piping; however, municipalities may enforce any of
7their zoning ordinances or zoning regulations regarding
8aboveground tanks. The Office of the State Fire Marshal may
9issue an administrative order to any owner of an aboveground
10storage tank and associated piping it reasonably believes to be
11in violation of such rules and regulations to remedy or remove
12any such violation. Such an order shall be served by registered
13or certified mail or in person. Any person served with such an
14order may appeal such order by submitting in writing any such
15appeal to the Office within 10 days of the date of receipt of
16such order. The Office shall conduct an administrative hearing
17governed by the Illinois Administrative Procedure Act and enter
18an order to sustain, modify or revoke such order. Any appeal
19from such order shall be to the circuit court of the county in
20which the violation took place and shall be governed by the
21Administrative Review Law.
22(Source: P.A. 95-331, eff. 8-21-07.)
 
23    Section 90. The Illinois Highway Code is amended by
24changing Sections 2-101, 2-102, 5-701, 5-701.8, 5-701.15,
256-701.8, 6-901, 7-202.21a, and 7-202.22 as follows:
 

 

 

HB5999- 95 -LRB098 18464 HLH 53601 b

1    (605 ILCS 5/2-101)  (from Ch. 121, par. 2-101)
2    Sec. 2-101.
3    The State highway system includes the following rural
4highways together with their municipal extensions except those
5not designated by a State highway route number and for which an
6agreement initiated by a local authority has been executed
7between the Department and the local authority providing for
8other jurisdictional responsibility:
9    (a) Highways constructed under the provisions of "An Act in
10relation to the construction by the State of Illinois of a
11state-wide system of durable hard surfaced roads upon public
12highways, of the State and the provision of means for the
13payment of the cost thereof by an issue of bonds of the State
14of Illinois", approved June 22, 1917, and under the provisions
15of "An Act in relation to the construction by the State of
16Illinois, of durable hard surfaced roads upon public highways
17of the State along designated routes, and the provision of
18means for the payment of the cost thereof by an issue of bonds
19of the State of Illinois", approved June 29, 1923;
20    (b) Highways constructed by the State as federal aid
21interstate highways or federal aid primary highways under the
22provisions of "An Act in relation to the construction and
23maintenance of Federal-aid roads under and in accordance with
24an Act of Congress entitled, 'An Act to provide that the United
25States shall aid the states in the construction of rural post

 

 

HB5999- 96 -LRB098 18464 HLH 53601 b

1roads, and for other purposes', approved July 11, 1916, and
2known as the Federal Aid Road Act, as heretofore or hereafter
3amended by Congress and all Acts supplemental thereto",
4approved June 27, 1917, as amended.
5    (c) Highways constructed as federal aid secondary highways
6under the provisions of Section 11a of "An Act in relation to
7State highways", approved June 24, 1921, as amended, and for
8which maintenance responsibility has not been delegated to a
9county pursuant to an agreement between the Department and a
10county under the provisions of that Act.
11    (d) Highways constructed as State aid roads under the
12provisions of "An Act to revise the law in relation to roads
13and bridges", approved June 27, 1913, as amended, and accepted
14by the Department for maintenance under the provisions of
15Section 32 of that Act;
16    (e) Highways constructed under the provisions of Section 9
17of the "Motor Fuel Tax Law", approved March 25, 1929, as it
18existed prior to the effective date of this amendatory Act of
19the 98th General Assembly as amended, which the Department was
20directed to maintain by such Section 9;
21    (f) Highways constructed by the Department under the
22provisions of authority granted by any Act of the General
23Assembly prior to the effective date of this Code;
24    (g) Highways on which construction is completed after the
25effective date of this Code and which under the provisions of
26this Code become a part of the State highways system;

 

 

HB5999- 97 -LRB098 18464 HLH 53601 b

1    (h) Highways added to the State Highway system under the
2provisions of this Code.
3(Source: Laws 1967, p. 3065.)
 
4    (605 ILCS 5/2-102)  (from Ch. 121, par. 2-102)
5    Sec. 2-102. The county highway system includes the
6following highways:
7    (a) Highways which were State aid roads under the
8provisions of "An Act to revise the law in relation to roads
9and bridges", approved June 27, 1913, as amended, immediately
10prior to the effective date of this Code together with
11municipal extensions thereof constructed prior to such
12effective date and for which the county was responsible for
13maintenance, in whole or in part, under the provisions of
14Section 32 of that Act, Section 12 of "An Act in relation to
15State highways", approved June 24, 1921, as amended, or Section
169 of the "Motor Fuel Tax Law", approved March 25, 1929, as it
17existed prior to the effective date of this amendatory Act of
18the 98th General Assembly as amended.
19    (b) Highways selected and improved as federal aid secondary
20highways under the provisions of Section 11a of "An Act in
21relation to State highways", approved June 24, 1921, as
22amended, which a county has agreed to maintain pursuant to an
23agreement between the Department and a county under the
24provisions of that Act.
25    (c) Highways on which construction is completed after the

 

 

HB5999- 98 -LRB098 18464 HLH 53601 b

1effective date of this Code and which under the provisions of
2this Code become a part of the county highway system.
3    (d) Highways added to the county highway system under the
4provisions of this Code.
5    (e) Any access road constructed under Section 10-22.36A of
6The School Code and connecting school grounds with any highway
7described in the preceding paragraphs of this Section.
8(Source: P.A. 76-1500.)
 
9    (605 ILCS 5/5-701)  (from Ch. 121, par. 5-701)
10    Sec. 5-701. Money allotted from the Motor Fuel Tax Fund to
11the several counties as provided in Section 8 of the "Motor
12Fuel Tax Law", approved March 25, 1929, as it existed prior to
13the effective date of this amendatory Act of the 98th General
14Assembly as now or hereafter amended, other than money allotted
15to counties for the use of road districts, shall be used only
16for one or more of the purposes stated in Sections 5-701.1
17through 5-701.16, as the several counties may desire.
18(Source: P.A. 85-962.)
 
19    (605 ILCS 5/5-701.15)  (from Ch. 121, par. 5-701.15)
20    Sec. 5-701.15. The formula allocation for counties for the
21distribution of motor fuel tax funds, provided for in Section 8
22in the "Motor Fuel Tax Law", as it existed prior to the
23effective date of this amendatory Act of the 98th General
24Assembly, may be used by the county board for the maintenance

 

 

HB5999- 99 -LRB098 18464 HLH 53601 b

1or improvement of nondedicated subdivision roads established
2prior to July 23, 1959. Any such improved road becomes, by
3operation of law, a part of the township or district road
4system in accordance with Section 6-325 of this Code. The
5county board shall condition its approval, as required by this
6Section, upon proportional matching contributions, whether in
7cash, kind, services or otherwise, by property owners in the
8subdivision where such a road is situated. No more than the
9amount of the increase in allocation of such funds allocated
10under the formula as provided in Section 8 in the "Motor Fuel
11Tax Law", as it existed prior to the effective date of this
12amendatory Act of the 98th General Assembly, which is
13attributable to this amendatory Act of 1979 and any subsequent
14amendatory Act and subsequently approved as provided in this
15Section, may be expended on eligible nondedicated subdivision
16roads.
17(Source: P.A. 83-957.)
 
18    (605 ILCS 5/6-701.8)  (from Ch. 121, par. 6-701.8)
19    Sec. 6-701.8. The formula allocation for township and road
20districts for the distribution of motor fuel tax funds,
21provided for in Section 8 in the "Motor Fuel Tax Law", as it
22existed prior to the effective date of this amendatory Act of
23the 98th General Assembly, may be used by the highway
24commissioner, subject to the conditions set out in Sections
256-301, 6-701.1 and 6-701.2 as respects the methods, equipment

 

 

HB5999- 100 -LRB098 18464 HLH 53601 b

1and materials appropriate for such maintenance or improvement,
2and, in township counties, with the approval of the board of
3town trustees, for the maintenance or improvement of
4nondedicated subdivision roads established prior to July 23,
51959. Any such road improved becomes, by operation of law, a
6part of the township and district road system providing such
7road meets standards as established by the county. In township
8counties, the board of town trustees shall condition its
9approval, as required by this Section, upon proportional
10matching contributions, whether in cash, kind, services or
11otherwise, by property owners in the subdivision where such a
12road is situated. No more than the amount of the increase in
13allocation attributable to this amendatory Act of 1979 and any
14subsequent amendatory Act plus 50% of such funds otherwise
15allocated under the formula as provided in Section 8 in the
16"Motor Fuel Tax Law", as it existed prior to the effective date
17of this amendatory Act of the 98th General Assembly, and
18subsequently approved as provided in this Section, may be
19expended on eligible nondedicated subdivision roads.
20(Source: P.A. 92-800, eff. 8-16-02.)
 
21    (605 ILCS 5/6-901)  (from Ch. 121, par. 6-901)
22    Sec. 6-901. Annually, the General Assembly shall
23appropriate to the Department of Transportation from the road
24fund, the general revenue fund, any other State funds or a
25combination of those funds, $15,000,000 for apportionment to

 

 

HB5999- 101 -LRB098 18464 HLH 53601 b

1counties for the use of road districts for the construction of
2bridges 20 feet or more in length, as provided in Sections
36-902 through 6-905.
4    The Department of Transportation shall apportion among the
5several counties of this State for the use of road districts
6the amounts appropriated under this Section. The amount
7apportioned to a county shall be in the proportion which the
8total mileage of township or district roads in the county bears
9to the total mileage of all township and district roads in the
10State. Each county shall allocate to the several road districts
11in the county the funds so apportioned to the county. The
12allocation to road districts shall be made in the same manner
13and be subject to the same conditions and qualifications as are
14provided by Section 8 of the "Motor Fuel Tax Law", approved
15March 25, 1929, as it existed prior to the effective date of
16this amendatory Act of the 98th General Assembly as amended,
17with respect to the allocation to road districts of the amount
18allotted from the Motor Fuel Tax Fund for apportionment to
19counties for the use of road districts, but no allocation shall
20be made to any road district that has not levied taxes for road
21and bridge purposes and for bridge construction purposes at the
22maximum rates permitted by Sections 6-501, 6-508 and 6-512 of
23this Act, without referendum. "Road district" and "township or
24district road" have the meanings ascribed to those terms in
25this Act.
26    Road districts in counties in which a property tax

 

 

HB5999- 102 -LRB098 18464 HLH 53601 b

1extension limitation is imposed under the Property Tax
2Extension Limitation Law that are made ineligible for receipt
3of this appropriation due to the imposition of a property tax
4extension limitation may become eligible if, at the time the
5property tax extension limitation was imposed, the road
6district was levying at the required rate and continues to levy
7the maximum allowable amount after the imposition of the
8property tax extension limitation. The road district also
9becomes eligible if it levies at or above the rate required for
10eligibility by Section 8 of the Motor Fuel Tax Law.
11    The amounts apportioned under this Section for allocation
12to road districts may be used only for bridge construction as
13provided in this Division. So much of those amounts as are not
14obligated under Sections 6-902 through 6-904 and for which
15local funds have not been committed under Section 6-905 within
1648 months of the date when such apportionment is made lapses
17and shall not be paid to the county treasurer for distribution
18to road districts.
19(Source: P.A. 96-366, eff. 1-1-10.)
 
20    (605 ILCS 5/7-202.21a)  (from Ch. 121, par. 7-202.21a)
21    Sec. 7-202.21a. The formula allocation for municipalities
22for the distribution of motor fuel tax funds, provided for in
23Section 8 in the "Motor Fuel Tax Law", as it existed prior to
24the effective date of this amendatory Act of the 98th General
25Assembly may be used by the municipal authority for the

 

 

HB5999- 103 -LRB098 18464 HLH 53601 b

1maintenance or improvement of nondedicated subdivision roads
2established prior to July 23, 1959. Any such improved road
3becomes, by operation of law, a part of the municipal street
4system of such municipality. The municipal authority shall
5condition its approval, as required by this Section, upon
6proportional matching contributions, whether in cash, kind,
7services or otherwise, by property owners in the subdivision
8where such a road is situated. No more than the amount of the
9increase in allocation of such funds allocated under the
10formula as provided in Section 8 in the "Motor Fuel Tax Law" as
11it existed prior to the effective date of this amendatory Act
12of the 98th General Assembly which is attributable to this
13amendatory Act and any subsequent amendatory Act and
14subsequently approved as provided in this Section may be
15expended on eligible nondedicated subdivision roads.
16(Source: P.A. 86-447.)
 
17    (605 ILCS 5/7-202.22)  (from Ch. 121, par. 7-202.22)
18    Sec. 7-202.22. If the formula for the distribution of motor
19fuel tax funds, provided for in Section 8 of the "Motor Fuel
20Tax Law", approved March 25, 1929, as it existed prior to the
21effective date of this amendatory Act of the 98th General
22Assembly as amended, is changed from that in effect on January
231, 1974, so that the percentage allocated for use in
24municipalities is increased, the amount of any such increase
25received by a municipality having 500,000 or more inhabitants

 

 

HB5999- 104 -LRB098 18464 HLH 53601 b

1shall be expended only for the construction, reconstruction, or
2improvement of unimproved or partially improved nonarterial
3residential streets.
4(Source: P.A. 78-1252)
 
5    (605 ILCS 5/5-701.17 rep.)
6    (605 ILCS 5/7-202.1c rep.)
7    Section 95. The Illinois Highway Code is amended by
8repealing Sections 5-701.17 and 7-202.1c.
 
9    Section 100. The Illinois Vehicle Code is amended by
10changing Sections 3-402 and 3-704 as follows:
 
11    (625 ILCS 5/3-402)  (from Ch. 95 1/2, par. 3-402)
12    Sec. 3-402. Vehicles subject to registration; exceptions.
13    A. Exemptions and Policy. Every motor vehicle, trailer,
14semitrailer and pole trailer when driven or moved upon a
15highway shall be subject to the registration and certificate of
16title provisions of this Chapter except:
17        (1) Any such vehicle driven or moved upon a highway in
18    conformance with the provisions of this Chapter relating to
19    manufacturers, transporters, dealers, lienholders or
20    nonresidents or under a temporary registration permit
21    issued by the Secretary of State;
22        (2) Any implement of husbandry whether of a type
23    otherwise subject to registration hereunder or not which is

 

 

HB5999- 105 -LRB098 18464 HLH 53601 b

1    only incidentally operated or moved upon a highway, which
2    shall include a not-for-hire movement for the purpose of
3    delivering farm commodities to a place of first processing
4    or sale, or to a place of storage;
5        (3) Any special mobile equipment as herein defined;
6        (4) Any vehicle which is propelled exclusively by
7    electric power obtained from overhead trolley wires though
8    not operated upon rails;
9        (5) Any vehicle which is equipped and used exclusively
10    as a pumper, ladder truck, rescue vehicle, searchlight
11    truck, or other fire apparatus, but not a vehicle of a type
12    which would otherwise be subject to registration as a
13    vehicle of the first division;
14        (6) Any vehicle which is owned and operated by the
15    federal government and externally displays evidence of
16    federal ownership. It is the policy of the State of
17    Illinois to promote and encourage the fullest use of its
18    highways and to enhance the flow of commerce thus
19    contributing to the economic, agricultural, industrial and
20    social growth and development of this State, by authorizing
21    the Secretary of State to negotiate and enter into
22    reciprocal or proportional agreements or arrangements with
23    other States, or to issue declarations setting forth
24    reciprocal exemptions, benefits and privileges with
25    respect to vehicles operated interstate which are properly
26    registered in this and other States, assuring nevertheless

 

 

HB5999- 106 -LRB098 18464 HLH 53601 b

1    proper registration of vehicles in Illinois as may be
2    required by this Code;
3        (7) Any converter dolly or tow dolly which merely
4    serves as substitute wheels for another legally licensed
5    vehicle. A title may be issued on a voluntary basis to a
6    tow dolly upon receipt of the manufacturer's certificate of
7    origin or the bill of sale;
8        (8) Any house trailer found to be an abandoned mobile
9    home under the Abandoned Mobile Home Act;
10        (9) Any vehicle that is not properly registered or does
11    not have registration plates issued to the owner or
12    operator affixed thereto, or that does have registration
13    plates issued to the owner or operator affixed thereto but
14    the plates are not appropriate for the weight of the
15    vehicle, provided that this exemption shall apply only
16    while the vehicle is being transported or operated by a
17    towing service and has a third tow plate affixed to it.
18    B. Reciprocity. Any motor vehicle, trailer, semitrailer or
19pole trailer need not be registered under this Code provided
20the same is operated interstate and in accordance with the
21following provisions and any rules and regulations promulgated
22pursuant thereto:
23        (1) A nonresident owner, except as otherwise provided
24    in this Section, owning any foreign registered vehicle of a
25    type otherwise subject to registration hereunder, may
26    operate or permit the operation of such vehicle within this

 

 

HB5999- 107 -LRB098 18464 HLH 53601 b

1    State in interstate commerce without registering such
2    vehicle in, or paying any fees to, this State subject to
3    the condition that such vehicle at all times when operated
4    in this State is operated pursuant to a reciprocity
5    agreement, arrangement or declaration by this State, and
6    further subject to the condition that such vehicle at all
7    times when operated in this State is duly registered in,
8    and displays upon it, a valid registration card and
9    registration plate or plates issued for such vehicle in the
10    place of residence of such owner and is issued and
11    maintains in such vehicle a valid Illinois reciprocity
12    permit as required by the Secretary of State, and provided
13    like privileges are afforded to residents of this State by
14    the State of residence of such owner.
15        Every nonresident including any foreign corporation
16    carrying on business within this State and owning and
17    regularly operating in such business any motor vehicle,
18    trailer or semitrailer within this State in intrastate
19    commerce, shall be required to register each such vehicle
20    and pay the same fees therefor as is required with
21    reference to like vehicles owned by residents of this
22    State.
23        (2) Any motor vehicle, trailer, semitrailer and pole
24    trailer operated interstate need not be registered in this
25    State, provided:
26            (a) that the vehicle is properly registered in

 

 

HB5999- 108 -LRB098 18464 HLH 53601 b

1        another State pursuant to law or to a reciprocity
2        agreement, arrangement or declaration; or
3            (b) that such vehicle is part of a fleet of
4        vehicles owned or operated by the same person who
5        registers such fleet of vehicles pro rata among the
6        various States in which such fleet operates; or
7            (c) that such vehicle is part of a fleet of
8        vehicles, a portion of which are registered with the
9        Secretary of State of Illinois in accordance with an
10        agreement or arrangement concurred in by the Secretary
11        of State of Illinois based on one or more of the
12        following factors: ratio of miles in Illinois as
13        against total miles in all jurisdictions; situs or base
14        of a vehicle, or where it is principally garaged, or
15        from whence it is principally dispatched or where the
16        movements of such vehicle usually originate; situs of
17        the residence of the owner or operator thereof, or of
18        his principal office or offices, or of his places of
19        business; the routes traversed and whether regular or
20        irregular routes are traversed, and the jurisdictions
21        traversed and served; and such other factors as may be
22        deemed material by the Secretary and the motor vehicle
23        administrators of the other jurisdictions involved in
24        such apportionment. Such vehicles shall maintain
25        therein any reciprocity permit which may be required by
26        the Secretary of State pursuant to rules and

 

 

HB5999- 109 -LRB098 18464 HLH 53601 b

1        regulations which the Secretary of State may
2        promulgate in the administration of this Code, in the
3        public interest.
4        (3) (a) In order to effectuate the purposes of this
5        Code, the Secretary of State of Illinois is empowered
6        to negotiate and execute written reciprocal agreements
7        or arrangements with the duly authorized
8        representatives of other jurisdictions, including
9        States, districts, territories and possessions of the
10        United States, and foreign states, provinces, or
11        countries, granting to owners or operators of vehicles
12        duly registered or licensed in such other
13        jurisdictions and for which evidence of compliance is
14        supplied, benefits, privileges and exemption from the
15        payment, wholly or partially, of any taxes, fees or
16        other charges imposed with respect to the ownership or
17        operation of such vehicles by the laws of this State
18        except the tax imposed by the Motor Fuel Tax Law,
19        approved March 25, 1929, as it existed prior to the
20        effective date of this amendatory Act of the 98th
21        General Assembly as amended, and the tax imposed by the
22        Use Tax Act, approved July 14, 1955, as amended.
23            The Secretary of State may negotiate agreements or
24        arrangements as are in the best interests of this State
25        and the residents of this State pursuant to the
26        policies expressed in this Section taking into

 

 

HB5999- 110 -LRB098 18464 HLH 53601 b

1        consideration the reciprocal exemptions, benefits and
2        privileges available and accruing to residents of this
3        State and vehicles registered in this State.
4            (b) Such reciprocal agreements or arrangements
5        shall provide that vehicles duly registered or
6        licensed in this State when operated upon the highways
7        of such other jurisdictions, shall receive exemptions,
8        benefits and privileges of a similar kind or to a
9        similar degree as extended to vehicles from such
10        jurisdictions in this State.
11            (c) Such agreements or arrangements may also
12        authorize the apportionment of registration or
13        licensing of fleets of vehicles operated interstate,
14        based on any or all of the following factors: ratio of
15        miles in Illinois as against total miles in all
16        jurisdictions; situs or base of a vehicle, or where it
17        is principally garaged or from whence it is principally
18        dispatched or where the movements of such vehicle
19        usually originate; situs of the residence of the owner
20        or operator thereof, or of his principal office or
21        offices, or of his places of business; the routes
22        traversed and whether regular or irregular routes are
23        traversed, and the jurisdictions traversed and served;
24        and such other factors as may be deemed material by the
25        Secretary and the motor vehicle administrators of the
26        other jurisdictions involved in such apportionment,

 

 

HB5999- 111 -LRB098 18464 HLH 53601 b

1        and such vehicles shall likewise be entitled to
2        reciprocal exemptions, benefits and privileges.
3            (d) Such agreements or arrangements shall also
4        provide that vehicles being operated in intrastate
5        commerce in Illinois shall comply with the
6        registration and licensing laws of this State, except
7        that vehicles which are part of an apportioned fleet
8        may conduct an intrastate operation incidental to
9        their interstate operations. Any motor vehicle
10        properly registered and qualified under any reciprocal
11        agreement or arrangement under this Code and not having
12        a situs or base within Illinois may complete the
13        inbound movement of a trailer or semitrailer to an
14        Illinois destination that was brought into Illinois by
15        a motor vehicle also properly registered and qualified
16        under this Code and not having a situs or base within
17        Illinois, or may complete an outbound movement of a
18        trailer or semitrailer to an out-of-state destination
19        that was originated in Illinois by a motor vehicle also
20        properly registered and qualified under this Code and
21        not having a situs or base in Illinois, only if the
22        operator thereof did not break bulk of the cargo laden
23        in such inbound or outbound trailer or semitrailer.
24        Adding or unloading intrastate cargo on such inbound or
25        outbound trailer or semitrailer shall be deemed as
26        breaking bulk.

 

 

HB5999- 112 -LRB098 18464 HLH 53601 b

1            (e) Such agreements or arrangements may also
2        provide for the determination of the proper State in
3        which leased vehicles shall be registered based on the
4        factors set out in subsection (c) above and for
5        apportionment of registration of fleets of leased
6        vehicles by the lessee or by the lessor who leases such
7        vehicles to persons who are not fleet operators.
8            (f) Such agreements or arrangements may also
9        include reciprocal exemptions, benefits or privileges
10        accruing under The Illinois Driver Licensing Law or The
11        Driver License Compact.
12        (4) The Secretary of State is further authorized to
13    examine the laws and requirements of other jurisdictions,
14    and, in the absence of a written agreement or arrangement,
15    to issue a written declaration of the extent and nature of
16    the exemptions, benefits and privileges accorded to
17    vehicles of this State by such other jurisdictions, and the
18    extent and nature of reciprocal exemptions, benefits and
19    privileges thereby accorded by this State to the vehicles
20    of such other jurisdictions. A declaration by the Secretary
21    of State may include any, part or all reciprocal
22    exemptions, benefits and privileges or provisions as may be
23    included within an agreement or arrangement.
24        (5) All agreements, arrangements, declarations and
25    amendments thereto, shall be in writing and become
26    effective when signed by the Secretary of State, and copies

 

 

HB5999- 113 -LRB098 18464 HLH 53601 b

1    of all such documents shall be available to the public upon
2    request.
3        (6) The Secretary of State is further authorized to
4    require the display by foreign registered trucks,
5    truck-tractors and buses, entitled to reciprocal benefits,
6    exemptions or privileges hereunder, a reciprocity permit
7    for external display before any such reciprocal benefits,
8    exemptions or privileges are granted. The Secretary of
9    State shall provide suitable application forms for such
10    permit and shall promulgate and publish reasonable rules
11    and regulations for the administration and enforcement of
12    the provisions of this Code including a provision for
13    revocation of such permit as to any vehicle operated
14    wilfully in violation of the terms of any reciprocal
15    agreement, arrangement or declaration or in violation of
16    the Illinois Motor Carrier of Property Law, as amended.
17        (7) (a) Upon the suspension, revocation or denial of
18        one or more of all reciprocal benefits, privileges and
19        exemptions existing pursuant to the terms and
20        provisions of this Code or by virtue of a reciprocal
21        agreement or arrangement or declaration thereunder;
22        or, upon the suspension, revocation or denial of a
23        reciprocity permit; or, upon any action or inaction of
24        the Secretary in the administration and enforcement of
25        the provisions of this Code, any person, resident or
26        nonresident, so aggrieved, may serve upon the

 

 

HB5999- 114 -LRB098 18464 HLH 53601 b

1        Secretary, a petition in writing and under oath,
2        setting forth the grievance of the petitioner, the
3        grounds and basis for the relief sought, and all
4        necessary facts and particulars, and request an
5        administrative hearing thereon. Within 20 days, the
6        Secretary shall set a hearing date as early as
7        practical. The Secretary may, in his discretion,
8        supply forms for such a petition. The Secretary may
9        require the payment of a fee of not more than $50 for
10        the filing of any petition, motion, or request for
11        hearing conducted pursuant to this Section. These fees
12        must be deposited into the Secretary of State DUI
13        Administration Fund, a special fund that is hereby
14        created in the State treasury, and, subject to
15        appropriation and as directed by the Secretary of
16        State, shall be used to fund the operation of the
17        hearings department of the Office of the Secretary of
18        State and for no other purpose. The Secretary shall
19        establish by rule the amount and the procedures, terms,
20        and conditions relating to these fees.
21            (b) The Secretary may likewise, in his discretion
22        and upon his own petition, order a hearing, when in his
23        best judgment, any person is not entitled to the
24        reciprocal benefits, privileges and exemptions
25        existing pursuant to the terms and provisions of this
26        Code or under a reciprocal agreement or arrangement or

 

 

HB5999- 115 -LRB098 18464 HLH 53601 b

1        declaration thereunder or that a vehicle owned or
2        operated by such person is improperly registered or
3        licensed, or that an Illinois resident has improperly
4        registered or licensed a vehicle in another
5        jurisdiction for the purposes of violating or avoiding
6        the registration laws of this State.
7            (c) The Secretary shall notify a petitioner or any
8        other person involved of such a hearing, by giving at
9        least 10 days notice, in writing, by U.S. Mail,
10        Registered or Certified, or by personal service, at the
11        last known address of such petitioner or person,
12        specifying the time and place of such hearing. Such
13        hearing shall be held before the Secretary, or any
14        person as he may designate, and unless the parties
15        mutually agree to some other county in Illinois, the
16        hearing shall be held in the County of Sangamon or the
17        County of Cook. Appropriate records of the hearing
18        shall be kept, and the Secretary shall issue or cause
19        to be issued, his decision on the case, within 30 days
20        after the close of such hearing or within 30 days after
21        receipt of the transcript thereof, and a copy shall
22        likewise be served or mailed to the petitioner or
23        person involved.
24            (d) The actions or inactions or determinations, or
25        findings and decisions upon an administrative hearing,
26        of the Secretary, shall be subject to judicial review

 

 

HB5999- 116 -LRB098 18464 HLH 53601 b

1        in the Circuit Court of the County of Sangamon or the
2        County of Cook, and the provisions of the
3        Administrative Review Law, and all amendments and
4        modifications thereof and rules adopted pursuant
5        thereto, apply to and govern all such reviewable
6        matters.
7            Any reciprocal agreements or arrangements entered
8        into by the Secretary of State or any declarations
9        issued by the Secretary of State pursuant to any law in
10        effect prior to the effective date of this Code are not
11        hereby abrogated, and such shall continue in force and
12        effect until amended pursuant to the provisions of this
13        Code or expire pursuant to the terms or provisions
14        thereof.
15(Source: P.A. 92-418, eff. 8-17-01; 92-651, eff. 7-11-02.)
 
16    (625 ILCS 5/3-704)  (from Ch. 95 1/2, par. 3-704)
17    Sec. 3-704. Authority of Secretary of State to suspend or
18revoke a registration or certificate of title; authority to
19suspend or revoke the registration of a vehicle.
20    (a) The Secretary of State may suspend or revoke the
21registration of a vehicle or a certificate of title,
22registration card, registration sticker, registration plate,
23disability parking decal or device, or any nonresident or other
24permit in any of the following events:
25        1. When the Secretary of State is satisfied that such

 

 

HB5999- 117 -LRB098 18464 HLH 53601 b

1    registration or that such certificate, card, plate,
2    registration sticker or permit was fraudulently or
3    erroneously issued;
4        2. When a registered vehicle has been dismantled or
5    wrecked or is not properly equipped;
6        3. When the Secretary of State determines that any
7    required fees have not been paid to the Secretary of State,
8    to the Illinois Commerce Commission, or to the Illinois
9    Department of Revenue under the Motor Fuel Tax Law, and the
10    same are not paid upon reasonable notice and demand;
11        4. When a registration card, registration plate,
12    registration sticker or permit is knowingly displayed upon
13    a vehicle other than the one for which issued;
14        5. When the Secretary of State determines that the
15    owner has committed any offense under this Chapter
16    involving the registration or the certificate, card,
17    plate, registration sticker or permit to be suspended or
18    revoked;
19        6. When the Secretary of State determines that a
20    vehicle registered not-for-hire is used or operated
21    for-hire unlawfully, or used or operated for purposes other
22    than those authorized;
23        7. When the Secretary of State determines that an owner
24    of a for-hire motor vehicle has failed to give proof of
25    financial responsibility as required by this Act;
26        8. When the Secretary determines that the vehicle is

 

 

HB5999- 118 -LRB098 18464 HLH 53601 b

1    not subject to or eligible for a registration;
2        9. When the Secretary determines that the owner of a
3    vehicle registered under the mileage weight tax option
4    fails to maintain the records specified by law, or fails to
5    file the reports required by law, or that such vehicle is
6    not equipped with an operable and operating speedometer or
7    odometer;
8        10. When the Secretary of State is so authorized under
9    any other provision of law;
10        11. When the Secretary of State determines that the
11    holder of a disability parking decal or device has
12    committed any offense under Chapter 11 of this Code
13    involving the use of a disability parking decal or device.
14    (a-5) The Secretary of State may revoke a certificate of
15title and registration card and issue a corrected certificate
16of title and registration card, at no fee to the vehicle owner
17or lienholder, if there is proof that the vehicle
18identification number is erroneously shown on the original
19certificate of title.
20    (b) The Secretary of State may suspend or revoke the
21registration of a vehicle as follows:
22        1. When the Secretary of State determines that the
23    owner of a vehicle has not paid a civil penalty or a
24    settlement agreement arising from the violation of rules
25    adopted under the Illinois Motor Carrier Safety Law or the
26    Illinois Hazardous Materials Transportation Act or that a

 

 

HB5999- 119 -LRB098 18464 HLH 53601 b

1    vehicle, regardless of ownership, was the subject of
2    violations of these rules that resulted in a civil penalty
3    or settlement agreement which remains unpaid.
4        2. When the Secretary of State determines that a
5    vehicle registered for a gross weight of more than 16,000
6    pounds within an affected area is not in compliance with
7    the provisions of Section 13-109.1 of the Illinois Vehicle
8    Code.
9        3. When the Secretary of State is notified by the
10    United States Department of Transportation that a vehicle
11    is in violation of the Federal Motor Carrier Safety
12    Regulations, as they are now or hereafter amended, and is
13    prohibited from operating.
14    (c) The Secretary of State may suspend the registration of
15a vehicle when a court finds that the vehicle was used in a
16violation of Section 24-3A of the Criminal Code of 1961 or the
17Criminal Code of 2012 relating to gunrunning. A suspension of
18registration under this subsection (c) may be for a period of
19up to 90 days.
20(Source: P.A. 97-540, eff. 1-1-12; 97-1150, eff. 1-25-13.)
 
21    (625 ILCS 5/11-1419.01 rep.)
22    (625 ILCS 5/11-1419.02 rep.)
23    (625 ILCS 5/11-1419.03 rep.)
24    Section 105. The Illinois Vehicle Code is amended by
25repealing Sections 11-1419.01, 11-1419.02, and 11-1419.03.
 

 

 

HB5999- 120 -LRB098 18464 HLH 53601 b

1    Section 110. The Illinois Vehicle Code is amended by
2changing Section 11-1419.04 as follows:
 
3    (625 ILCS 5/11-1419.04)
4    Sec. 11-1419.04. Failure to carry a manifest. Any person
5who acts as a motor carrier and who fails to carry a manifest
6as provided in Section 5.5 of the Motor Fuel Tax Law as it
7existed prior to the effective date of this amendatory Act of
8the 98th General Assembly is guilty of a Class A misdemeanor.
9For each subsequent offense, the person is guilty of a Class 4
10felony.
11(Source: P.A. 89-399, eff. 8-20-95.)
 
12    (625 ILCS 5/11-1419.05 rep.)
13    Section 115. The Illinois Vehicle Code is amended by
14repealing Section 11-1419.05.
 
15    Section 120. The Motor Fuel and Petroleum Standards Act is
16amended by changing Section 3 as follows:
 
17    (815 ILCS 370/3)  (from Ch. 5, par. 1703)
18    Sec. 3. As used in this Act, unless the context otherwise
19requires:
20    (1) "ASTM" means ASTM International, an international,
21nonprofit, technical, scientific and educational society

 

 

HB5999- 121 -LRB098 18464 HLH 53601 b

1devoted to the promotion of knowledge of the materials of
2engineering, and the standardization of specifications and
3methods of testing.
4    (2) "Motor Fuel" shall have the meaning ascribed to that
5term in Section 1.1 of the "Motor Fuel Tax Law", as it existed
6prior to the effective date of this amendatory Act of the 98th
7General Assembly as now or hereafter amended.
8    (3) "Petroleum" means all illuminating oils, heating oils,
9LP gas, kerosene, gasoline, diesel and all volatile and
10inflammable liquids produced, blended or compounded for the
11purpose of, or which are suitable or practicable for, operating
12motor vehicles.
13    (4) "Department" means the Illinois Department of
14Agriculture.
15    (5) "Person" means an individual, a corporation, company,
16society, association, partnership or governmental entity.
17    (6) "Distributor" shall have the meaning ascribed to that
18term in Section 1.2 of the "Motor Fuel Tax Law", as now or
19hereafter amended, and any person who either produces, refines,
20blends, transports, compounds or manufactures petroleum in
21this State for the purposes of resale.
22    (7) "Director" means the Director of the Illinois
23Department of Agriculture or authorized designee.
24    (8) "Retailer" shall have the meaning ascribed to that term
25in Section 2 of the "Use Tax Act", as now or hereafter amended
26and any person engaged in the business of selling petroleum

 

 

HB5999- 122 -LRB098 18464 HLH 53601 b

1directly to the ultimate consumer.
2    (9) "Co-solvent" means an alcohol that is miscible with
3methanol and has a molecular weight equal to or greater than
4that of butanol.
5(Source: P.A. 96-1333, eff. 7-27-10.)

 

 

HB5999- 123 -LRB098 18464 HLH 53601 b

1 INDEX
2 Statutes amended in order of appearance
3    20 ILCS 689/10
4    20 ILCS 2505/2505-20was 20 ILCS 2505/39b2
5    20 ILCS 2505/2505-210was 20 ILCS 2505/39c-1
6    20 ILCS 3501/820-50
7    20 ILCS 3501/825-35
8    30 ILCS 105/5dfrom Ch. 127, par. 141d
9    35 ILCS 105/3-10
10    35 ILCS 110/3-10from Ch. 120, par. 439.33-10
11    35 ILCS 115/3-10from Ch. 120, par. 439.103-10
12    35 ILCS 120/2-10
13    35 ILCS 120/2dfrom Ch. 120, par. 441d
14    35 ILCS 505/Act rep.
15    35 ILCS 1010/1-45
16    50 ILCS 340/1from Ch. 146 1/2, par. 3.1
17    65 ILCS 5/8-3-4from Ch. 24, par. 8-3-4
18    65 ILCS 5/8-11-15from Ch. 24, par. 8-11-15
19    70 ILCS 520/7.2from Ch. 85, par. 6157.2
20    70 ILCS 3615/4.03from Ch. 111 2/3, par. 704.03
21    415 ILCS 5/57.9
22    415 ILCS 5/57.11
23    415 ILCS 125/305
24    415 ILCS 125/315
25    415 ILCS 125/325

 

 

HB5999- 124 -LRB098 18464 HLH 53601 b

1    430 ILCS 15/2from Ch. 127 1/2, par. 154
2    605 ILCS 5/2-101from Ch. 121, par. 2-101
3    605 ILCS 5/2-102from Ch. 121, par. 2-102
4    605 ILCS 5/5-701from Ch. 121, par. 5-701
5    605 ILCS 5/5-701.15from Ch. 121, par. 5-701.15
6    605 ILCS 5/6-701.8from Ch. 121, par. 6-701.8
7    605 ILCS 5/6-901from Ch. 121, par. 6-901
8    605 ILCS 5/7-202.21afrom Ch. 121, par. 7-202.21a
9    605 ILCS 5/7-202.22from Ch. 121, par. 7-202.22
10    605 ILCS 5/5-701.17 rep.
11    605 ILCS 5/7-202.1c rep.
12    625 ILCS 5/3-402from Ch. 95 1/2, par. 3-402
13    625 ILCS 5/3-704from Ch. 95 1/2, par. 3-704
14    625 ILCS 5/11-1419.01 rep.
15    625 ILCS 5/11-1419.02 rep.
16    625 ILCS 5/11-1419.03 rep.
17    625 ILCS 5/11-1419.04
18    625 ILCS 5/11-1419.05 rep.
19    815 ILCS 370/3from Ch. 5, par. 1703