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| 1 | AN ACT concerning government.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
| |||||||||||||||||||
| 4 | Article 5. | |||||||||||||||||||
| 5 | Section 5-1. "An Act concerning finance", approved June 28, | |||||||||||||||||||
| 6 | 2019, Public Act 101-30, is amended by repealing Section 1.
| |||||||||||||||||||
| 7 | (30 ILCS 105/5.891 rep.) | |||||||||||||||||||
| 8 | (30 ILCS 105/5.893 rep.) | |||||||||||||||||||
| 9 | (30 ILCS 105/5.894 rep.) | |||||||||||||||||||
| 10 | (30 ILCS 105/5.895 rep.) | |||||||||||||||||||
| 11 | (30 ILCS 105/5.896 rep.) | |||||||||||||||||||
| 12 | (30 ILCS 105/6z-108 rep.) | |||||||||||||||||||
| 13 | (30 ILCS 105/6z-109 rep.) | |||||||||||||||||||
| 14 | (30 ILCS 105/6z-110 rep.) | |||||||||||||||||||
| 15 | (30 ILCS 105/6z-111 rep.) | |||||||||||||||||||
| 16 | Section 5-2. The State Finance Act is amended by repealing | |||||||||||||||||||
| 17 | Sections 5.891, 5.893, 5.894, 5.895, 5.896, 6z-108, 6z-109, | |||||||||||||||||||
| 18 | 6z-110, and 6z-111, all as added by Public Act 101-30.
| |||||||||||||||||||
| 19 | Section 5-5. The State Finance Act is amended by changing | |||||||||||||||||||
| 20 | Section 6z-78 as follows:
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| |||||||
| 1 | (30 ILCS 105/6z-78)
| ||||||
| 2 | Sec. 6z-78. Capital Projects Fund; bonded indebtedness; | ||||||
| 3 | transfers. Money in the Capital Projects Fund shall, if and | ||||||
| 4 | when the State of Illinois incurs any bonded indebtedness using | ||||||
| 5 | the bond authorizations for capital projects enacted in Public | ||||||
| 6 | Act 96-36, Public Act 96-1554, Public Act 97-771, Public Act | ||||||
| 7 | 98-94, and using the general obligation bond authorizations for | ||||||
| 8 | capital projects enacted in Public Act 101-30, be set aside and | ||||||
| 9 | used for the purpose of paying and discharging annually the | ||||||
| 10 | principal and interest on that bonded indebtedness then due and | ||||||
| 11 | payable. | ||||||
| 12 | In addition to other transfers to the General Obligation | ||||||
| 13 | Bond Retirement and Interest Fund made pursuant to Section 15 | ||||||
| 14 | of the General Obligation Bond Act, upon each delivery of | ||||||
| 15 | general obligation bonds for capital projects using bond | ||||||
| 16 | authorizations enacted in Public Act 96-36, Public Act 96-1554, | ||||||
| 17 | Public Act 97-771, Public Act 98-94, and Public Act 101-30 | ||||||
| 18 | (except for amounts in Public Act 101-30 that increase bond | ||||||
| 19 | authorization under paragraph (1) of subsection (a) of Section | ||||||
| 20 | 4 and subsection (e) of Section 4 of the General Obligation | ||||||
| 21 | Bond Act), the State Comptroller shall compute and certify to | ||||||
| 22 | the State Treasurer the total amount of principal of, interest | ||||||
| 23 | on, and premium, if any, on such bonds during the then current | ||||||
| 24 | and each succeeding fiscal year. With respect to the interest | ||||||
| 25 | payable on variable rate bonds, such certifications shall be | ||||||
| 26 | calculated at the maximum rate of interest that may be payable | ||||||
| |||||||
| |||||||
| 1 | during the fiscal year, after taking into account any credits | ||||||
| 2 | permitted in the related indenture or other instrument against | ||||||
| 3 | the amount of such interest required to be appropriated for the | ||||||
| 4 | period. | ||||||
| 5 | (a) Except as provided for in subsection (b), on or before | ||||||
| 6 | the last day of each month, the State Treasurer and State | ||||||
| 7 | Comptroller shall transfer from the Capital Projects Fund to | ||||||
| 8 | the General Obligation Bond Retirement and Interest Fund an | ||||||
| 9 | amount sufficient to pay the aggregate of the principal of, | ||||||
| 10 | interest on, and premium, if any, on the bonds payable on their | ||||||
| 11 | next payment date, divided by the number of monthly transfers | ||||||
| 12 | occurring between the last previous payment date (or the | ||||||
| 13 | delivery date if no payment date has yet occurred) and the next | ||||||
| 14 | succeeding payment date. Interest payable on variable rate | ||||||
| 15 | bonds shall be calculated at the maximum rate of interest that | ||||||
| 16 | may be payable for the relevant period, after taking into | ||||||
| 17 | account any credits permitted in the related indenture or other | ||||||
| 18 | instrument against the amount of such interest required to be | ||||||
| 19 | appropriated for that period. Interest for which moneys have | ||||||
| 20 | already been deposited into the capitalized interest account | ||||||
| 21 | within the General Obligation Bond Retirement and Interest Fund | ||||||
| 22 | shall not be included in the calculation of the amounts to be | ||||||
| 23 | transferred under this subsection.
| ||||||
| 24 | (b) On or before the last day of each month, the State | ||||||
| 25 | Treasurer and State Comptroller shall transfer from the Capital | ||||||
| 26 | Projects Fund to the General Obligation Bond Retirement and | ||||||
| |||||||
| |||||||
| 1 | Interest Fund an amount sufficient to pay the aggregate of the | ||||||
| 2 | principal of, interest on, and premium, if any, on the bonds | ||||||
| 3 | issued prior to January 1, 2012 pursuant to Section 4(d) of the | ||||||
| 4 | General Obligation Bond Act payable on their next payment date, | ||||||
| 5 | divided by the number of monthly transfers occurring between | ||||||
| 6 | the last previous payment date (or the delivery date if no | ||||||
| 7 | payment date has yet occurred) and the next succeeding payment | ||||||
| 8 | date. If the available balance in the Capital Projects Fund is | ||||||
| 9 | not sufficient for the transfer required in this subsection, | ||||||
| 10 | the State Treasurer and State Comptroller shall transfer the | ||||||
| 11 | difference from the Road Fund to the General Obligation Bond | ||||||
| 12 | Retirement and Interest Fund; except that such Road Fund | ||||||
| 13 | transfers shall constitute a debt of the Capital Projects Fund | ||||||
| 14 | which shall be repaid according to subsection (c). Interest | ||||||
| 15 | payable on variable rate bonds shall be calculated at the | ||||||
| 16 | maximum rate of interest that may be payable for the relevant | ||||||
| 17 | period, after taking into account any credits permitted in the | ||||||
| 18 | related indenture or other instrument against the amount of | ||||||
| 19 | such interest required to be appropriated for that period. | ||||||
| 20 | Interest for which moneys have already been deposited into the | ||||||
| 21 | capitalized interest account within the General Obligation | ||||||
| 22 | Bond Retirement and Interest Fund shall not be included in the | ||||||
| 23 | calculation of the amounts to be transferred under this | ||||||
| 24 | subsection. | ||||||
| 25 | (c) On the first day of any month when the Capital Projects | ||||||
| 26 | Fund is carrying a debt to the Road Fund due to the provisions | ||||||
| |||||||
| |||||||
| 1 | of subsection (b), the State Treasurer and State Comptroller | ||||||
| 2 | shall transfer from the Capital Projects Fund to the Road Fund | ||||||
| 3 | an amount sufficient to discharge that debt. These transfers to | ||||||
| 4 | the Road Fund shall continue until the Capital Projects Fund | ||||||
| 5 | has repaid to the Road Fund all transfers made from the Road | ||||||
| 6 | Fund pursuant to subsection (b). Notwithstanding any other law | ||||||
| 7 | to the contrary, transfers to the Road Fund from the Capital | ||||||
| 8 | Projects Fund shall be made prior to any other expenditures or | ||||||
| 9 | transfers out of the Capital Projects Fund. | ||||||
| 10 | (Source: P.A. 101-30, eff. 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 11 | Section 5-10. The General Obligation Bond Act is amended by | ||||||
| 12 | changing Sections 2, 2.5, 3, 4, 5, 6, 7.6, 9, 11, 12, 15, and 19 | ||||||
| 13 | as follows:
| ||||||
| 14 | (30 ILCS 330/2) (from Ch. 127, par. 652) | ||||||
| 15 | Sec. 2. Authorization for Bonds. The State of Illinois is | ||||||
| 16 | authorized to
issue, sell and provide for the retirement of | ||||||
| 17 | General Obligation Bonds of
the State of Illinois for the | ||||||
| 18 | categories and specific purposes expressed in
Sections 2 | ||||||
| 19 | through 8 of this Act, in the total amount of $78,256,839,969 | ||||||
| 20 | $57,717,925,743. | ||||||
| 21 | The bonds authorized in this Section 2 and in Section 16 of | ||||||
| 22 | this Act are
herein called "Bonds". | ||||||
| 23 | Of the total amount of Bonds authorized in this Act, up to | ||||||
| 24 | $2,200,000,000
in aggregate original principal amount may be | ||||||
| |||||||
| |||||||
| 1 | issued and sold in accordance
with the Baccalaureate Savings | ||||||
| 2 | Act in the form of General Obligation
College Savings Bonds. | ||||||
| 3 | Of the total amount of Bonds authorized in this Act, up to | ||||||
| 4 | $300,000,000 in
aggregate original principal amount may be | ||||||
| 5 | issued and sold in accordance
with the Retirement Savings Act | ||||||
| 6 | in the form of General Obligation
Retirement Savings Bonds. | ||||||
| 7 | Of the total amount of Bonds authorized in this Act, the | ||||||
| 8 | additional
$10,000,000,000 authorized by Public Act 93-2, the | ||||||
| 9 | $3,466,000,000 authorized by Public Act 96-43, and the | ||||||
| 10 | $4,096,348,300 authorized by Public Act 96-1497 shall be used | ||||||
| 11 | solely as provided in Section 7.2. | ||||||
| 12 | Of the total amount of Bonds authorized in this Act, the | ||||||
| 13 | additional $6,000,000,000 authorized by Public Act 100-23 this | ||||||
| 14 | amendatory Act of the 100th General Assembly shall be used | ||||||
| 15 | solely as provided in Section 7.6 and shall be issued by | ||||||
| 16 | December 31, 2017. | ||||||
| 17 | Of the total amount of Bonds authorized in this Act, | ||||||
| 18 | $1,000,000,000 of the additional amount authorized by Public | ||||||
| 19 | Act 100-587 this amendatory Act of the 100th General Assembly | ||||||
| 20 | shall be used solely as provided in Section 7.7. | ||||||
| 21 | The issuance and sale of Bonds pursuant to the General | ||||||
| 22 | Obligation Bond
Act is an economical and efficient method of | ||||||
| 23 | financing the long-term capital needs of
the State. This Act | ||||||
| 24 | will permit the issuance of a multi-purpose General
Obligation | ||||||
| 25 | Bond with uniform terms and features. This will not only lower
| ||||||
| 26 | the cost of registration but also reduce the overall cost of | ||||||
| |||||||
| |||||||
| 1 | issuing debt
by improving the marketability of Illinois General | ||||||
| 2 | Obligation Bonds. | ||||||
| 3 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 4 | 101-30, eff. 6-28-19.)
| ||||||
| 5 | (30 ILCS 330/2.5) | ||||||
| 6 | Sec. 2.5. Limitation on issuance of Bonds. | ||||||
| 7 | (a) Except as provided in subsection (b), no Bonds may be | ||||||
| 8 | issued if, after the issuance, in the next State fiscal year | ||||||
| 9 | after the issuance of the Bonds, the amount of debt service | ||||||
| 10 | (including principal, whether payable at maturity or pursuant | ||||||
| 11 | to mandatory sinking fund installments, and interest) on all | ||||||
| 12 | then-outstanding Bonds, other than (i) Bonds authorized by | ||||||
| 13 | Public Act 100-23, (ii) Bonds issued by Public Act 96-43, (iii) | ||||||
| 14 | Bonds authorized by Public Act 96-1497, and (iv) Bonds | ||||||
| 15 | authorized by Public Act 100-587 this amendatory Act of the | ||||||
| 16 | 100th General Assembly, would exceed 7% of the aggregate | ||||||
| 17 | appropriations from the general funds, the State Construction | ||||||
| 18 | Account Fund, (which consist of the General Revenue Fund, the | ||||||
| 19 | Common School Fund, the General Revenue Common School Special | ||||||
| 20 | Account Fund, and the Education Assistance Fund) and the Road | ||||||
| 21 | Fund for the fiscal year immediately prior to the fiscal year | ||||||
| 22 | of the issuance. For the purposes of this subsection (a), | ||||||
| 23 | "general funds" has the same meaning as ascribed to that term | ||||||
| 24 | under Section 50-40 of the State Budget Law of the Civil | ||||||
| 25 | Administrative Code of Illinois. | ||||||
| |||||||
| |||||||
| 1 | (b) If the Comptroller and Treasurer each consent in | ||||||
| 2 | writing, Bonds may be issued even if the issuance does not | ||||||
| 3 | comply with subsection (a). In addition, $2,000,000,000 in | ||||||
| 4 | Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7, | ||||||
| 5 | and $2,000,000,000 in Refunding Bonds under Section 16, may be | ||||||
| 6 | issued during State fiscal year 2017 without complying with | ||||||
| 7 | subsection (a). In addition, $2,000,000,000 in Bonds for the | ||||||
| 8 | purposes set forth in Sections 3, 4, 5, 6, and 7, and | ||||||
| 9 | $2,000,000,000 in Refunding Bonds under Section 16, may be | ||||||
| 10 | issued during State fiscal year 2018 without complying with | ||||||
| 11 | subsection (a).
| ||||||
| 12 | (Source: P.A. 99-523, eff. 6-30-16; 100-23, Article 25, Section | ||||||
| 13 | 25-5, eff. 7-6-17; 100-23, Article 75, Section 75-10, eff. | ||||||
| 14 | 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-30, | ||||||
| 15 | eff. 6-28-19.)
| ||||||
| 16 | (30 ILCS 330/3) (from Ch. 127, par. 653)
| ||||||
| 17 | Sec. 3. Capital facilities. The amount of $18,580,011,269 | ||||||
| 18 | $10,538,963,443 is authorized
to be used for the acquisition, | ||||||
| 19 | development, construction, reconstruction,
improvement, | ||||||
| 20 | financing, architectural planning and installation of capital
| ||||||
| 21 | facilities within the State, consisting of buildings, | ||||||
| 22 | structures, durable
equipment, land, interests in land, and the | ||||||
| 23 | costs associated with the purchase and implementation of | ||||||
| 24 | information technology, including but not limited to the | ||||||
| 25 | purchase of hardware and software, for the following specific | ||||||
| |||||||
| |||||||
| 1 | purposes:
| ||||||
| 2 | (a) $6,268,676,500 $3,433,228,000 for educational | ||||||
| 3 | purposes by
State universities and
public community | ||||||
| 4 | colleges, the Illinois Community College Board created by | ||||||
| 5 | the Public
Community College Act and for grants to public | ||||||
| 6 | community colleges as
authorized by Sections 5-11 and 5-12 | ||||||
| 7 | of the Public Community College Act;
| ||||||
| 8 | (b) $1,690,506,300 $1,648,420,000 for correctional | ||||||
| 9 | purposes at
State
prison and correctional centers;
| ||||||
| 10 | (c) $688,492,300 $599,183,000 for open spaces, | ||||||
| 11 | recreational and
conservation purposes and the protection | ||||||
| 12 | of land, including expenditures and grants for the Illinois | ||||||
| 13 | Conservation Reserve Enhancement Program and for ecosystem | ||||||
| 14 | restoration and for plugging of abandoned wells;
| ||||||
| 15 | (d) $1,078,503,900 $764,317,000 for State child care | ||||||
| 16 | facilities, mental
and public health facilities, and | ||||||
| 17 | facilities for the care of veterans with disabilities and | ||||||
| 18 | their spouses, and for grants to public and private | ||||||
| 19 | community health centers, hospitals, and other health care | ||||||
| 20 | providers for capital facilities;
| ||||||
| 21 | (e) $7,518,753,300 $2,884,790,000 for use by the | ||||||
| 22 | State, its
departments, authorities, public corporations, | ||||||
| 23 | commissions and agencies, including renewable energy | ||||||
| 24 | upgrades at State facilities;
| ||||||
| 25 | (f) $818,100 for cargo handling facilities at port | ||||||
| 26 | districts and for
breakwaters, including harbor entrances, | ||||||
| |||||||
| |||||||
| 1 | at port districts in conjunction
with facilities for small | ||||||
| 2 | boats and pleasure crafts;
| ||||||
| 3 | (g) $375,457,000 $297,177,074 for water resource | ||||||
| 4 | management
projects, including flood mitigation and State | ||||||
| 5 | dam and waterway projects;
| ||||||
| 6 | (h) $16,940,269 for the provision of facilities for | ||||||
| 7 | food production
research and related instructional and | ||||||
| 8 | public service activities at the
State universities and | ||||||
| 9 | public community colleges;
| ||||||
| 10 | (i) $75,134,700 $36,000,000 for grants by the | ||||||
| 11 | Secretary of State, as
State
Librarian, for central library | ||||||
| 12 | facilities authorized by Section 8
of the Illinois Library | ||||||
| 13 | System Act and for grants by the Capital
Development Board | ||||||
| 14 | to units of local government for public library
facilities;
| ||||||
| 15 | (j) $25,000,000 for the acquisition, development, | ||||||
| 16 | construction,
reconstruction, improvement, financing, | ||||||
| 17 | architectural planning and
installation of capital | ||||||
| 18 | facilities consisting of buildings, structures,
durable | ||||||
| 19 | equipment and land for grants to counties, municipalities | ||||||
| 20 | or public
building commissions with correctional | ||||||
| 21 | facilities that do not comply with
the minimum standards of | ||||||
| 22 | the Department of Corrections under Section 3-15-2
of the | ||||||
| 23 | Unified Code of Corrections;
| ||||||
| 24 | (k) $5,011,600 $5,000,000 for grants in fiscal year | ||||||
| 25 | 1988 by the Department of
Conservation for improvement or | ||||||
| 26 | expansion of aquarium facilities located on
property owned | ||||||
| |||||||
| |||||||
| 1 | by a park district;
| ||||||
| 2 | (l) $599,590,000 to State agencies for grants to
local | ||||||
| 3 | governments for
the acquisition, financing, architectural | ||||||
| 4 | planning, development, alteration,
installation, and | ||||||
| 5 | construction of capital facilities consisting of | ||||||
| 6 | buildings,
structures, durable equipment, and land; and
| ||||||
| 7 | (m) $237,127,300 $228,500,000 for the Illinois Open | ||||||
| 8 | Land Trust
Program
as defined by the
Illinois Open Land | ||||||
| 9 | Trust Act.
| ||||||
| 10 | The amounts authorized above for capital facilities may be | ||||||
| 11 | used
for the acquisition, installation, alteration, | ||||||
| 12 | construction, or
reconstruction of capital facilities and for | ||||||
| 13 | the purchase of equipment
for the purpose of major capital | ||||||
| 14 | improvements which will reduce energy
consumption in State | ||||||
| 15 | buildings or facilities.
| ||||||
| 16 | (Source: P.A. 99-143, eff. 7-27-15; 100-587, eff. 6-4-18; | ||||||
| 17 | 101-30, eff. 6-28-19.)
| ||||||
| 18 | (30 ILCS 330/4) (from Ch. 127, par. 654)
| ||||||
| 19 | Sec. 4. Transportation. The amount of $27,048,062,400 | ||||||
| 20 | $15,948,199,000
is authorized for use by the Department of | ||||||
| 21 | Transportation for the specific
purpose of promoting and | ||||||
| 22 | assuring rapid, efficient, and safe highway, air and
mass | ||||||
| 23 | transportation for the inhabitants of the State by providing | ||||||
| 24 | monies,
including the making of grants and loans, for the | ||||||
| 25 | acquisition, construction,
reconstruction, extension and | ||||||
| |||||||
| |||||||
| 1 | improvement of the following transportation
facilities and | ||||||
| 2 | equipment, and for the acquisition of real property and
| ||||||
| 3 | interests in real property required or expected to be required | ||||||
| 4 | in connection
therewith as follows:
| ||||||
| 5 | (a) $11,921,354,200 $5,432,129,000 for State highways, | ||||||
| 6 | arterial
highways, freeways,
roads, bridges, structures | ||||||
| 7 | separating highways and railroads and roads, and
bridges on | ||||||
| 8 | roads maintained by counties, municipalities, townships, or | ||||||
| 9 | road
districts, and grants to counties, municipalities, | ||||||
| 10 | townships, or road districts for planning, engineering, | ||||||
| 11 | acquisition, construction, reconstruction, development, | ||||||
| 12 | improvement, extension, and all construction-related expenses | ||||||
| 13 | of the public infrastructure and other transportation | ||||||
| 14 | improvement projects for the following specific purposes:
| ||||||
| 15 | (1) $9,819,221,200 $3,330,000,000 for use statewide,
| ||||||
| 16 | (2) $3,677,000 for use outside the Chicago urbanized
| ||||||
| 17 | area,
| ||||||
| 18 | (3) $7,543,000 for use within the Chicago urbanized | ||||||
| 19 | area,
| ||||||
| 20 | (4) $13,060,600 for use within the City of Chicago,
| ||||||
| 21 | (5) $58,991,500 $58,987,500 for use within the | ||||||
| 22 | counties of Cook,
DuPage, Kane, Lake, McHenry and Will,
| ||||||
| 23 | (6) $18,860,900 for use outside the counties of Cook, | ||||||
| 24 | DuPage, Kane,
Lake, McHenry and Will, and
| ||||||
| 25 | (7) $2,000,000,000 for use on projects included in | ||||||
| 26 | either (i) the FY09-14 Proposed Highway Improvement | ||||||
| |||||||
| |||||||
| 1 | Program as published by the Illinois Department of | ||||||
| 2 | Transportation in May 2008 or (ii) the FY10-15 Proposed | ||||||
| 3 | Highway Improvement Program to be published by the Illinois | ||||||
| 4 | Department of Transportation in the spring of 2009; except | ||||||
| 5 | that all projects must be maintenance projects for the | ||||||
| 6 | existing State system with the goal of reaching 90% | ||||||
| 7 | acceptable condition in the system statewide and further | ||||||
| 8 | except that all projects must reflect the generally | ||||||
| 9 | accepted historical distribution of projects throughout | ||||||
| 10 | the State. | ||||||
| 11 | (b) $5,966,379,900 $5,379,670,000 for rail facilities and | ||||||
| 12 | for
mass transit facilities, as defined in Section 2705-305 of | ||||||
| 13 | the Department of
Transportation Law (20 ILCS 2705/2705-305), | ||||||
| 14 | including rapid transit, rail, bus
and other equipment used in | ||||||
| 15 | connection therewith by the State or any unit of
local | ||||||
| 16 | government, special transportation district, municipal | ||||||
| 17 | corporation or
other corporation or public authority | ||||||
| 18 | authorized to provide and promote public
transportation within | ||||||
| 19 | the State or two or more of the foregoing jointly, for
the | ||||||
| 20 | following specific purposes:
| ||||||
| 21 | (1) $4,387,063,600 $4,283,870,000 statewide,
| ||||||
| 22 | (2) $83,350,000 for use within the counties of Cook,
| ||||||
| 23 | DuPage, Kane, Lake, McHenry and Will,
| ||||||
| 24 | (3) $12,450,000 for use outside the counties of Cook,
| ||||||
| 25 | DuPage, Kane, Lake, McHenry and Will, and
| ||||||
| 26 | (4) $1,000,916,300 $1,000,000,000 for use on projects | ||||||
| |||||||
| |||||||
| 1 | that shall reflect the generally accepted historical | ||||||
| 2 | distribution of projects throughout the State. | ||||||
| 3 | (c) $482,600,000 for airport or aviation facilities and any | ||||||
| 4 | equipment used
in connection therewith, including engineering | ||||||
| 5 | and land acquisition costs,
by the State or any unit of local | ||||||
| 6 | government, special transportation district,
municipal | ||||||
| 7 | corporation or other corporation or public authority | ||||||
| 8 | authorized
to provide public transportation within the State, | ||||||
| 9 | or two or more of the
foregoing acting jointly, and for the | ||||||
| 10 | making of deposits into the Airport
Land Loan Revolving Fund | ||||||
| 11 | for loans to public airport owners pursuant to the
Illinois | ||||||
| 12 | Aeronautics Act.
| ||||||
| 13 | (d) $4,660,328,300 $4,653,800,000 for use statewide for | ||||||
| 14 | State or local highways, arterial highways, freeways, roads, | ||||||
| 15 | bridges, and structures separating highways and railroads and | ||||||
| 16 | roads, and for grants to counties, municipalities, townships, | ||||||
| 17 | or road districts for planning, engineering, acquisition, | ||||||
| 18 | construction, reconstruction, development, improvement, | ||||||
| 19 | extension, and all construction-related expenses of the public | ||||||
| 20 | infrastructure and other transportation improvement projects | ||||||
| 21 | which are related to economic development in the State of | ||||||
| 22 | Illinois. | ||||||
| 23 | (e) $4,500,000,000 for use statewide for grade crossings, | ||||||
| 24 | port facilities, airport facilities, rail facilities, and mass | ||||||
| 25 | transit facilities, as defined in Section 2705-305 of the | ||||||
| 26 | Department of Transportation Law of the Civil Administrative | ||||||
| |||||||
| |||||||
| 1 | Code of Illinois, including rapid transit, rail, bus and other | ||||||
| 2 | equipment used in connection therewith by the State or any unit | ||||||
| 3 | of local government, special transportation district, | ||||||
| 4 | municipal corporation or other corporation or public authority | ||||||
| 5 | authorized to provide and promote public transportation within | ||||||
| 6 | the State or two or more of the foregoing jointly. | ||||||
| 7 | (Source: P.A. 97-771, eff. 7-10-12; 98-94, eff. 7-17-13; | ||||||
| 8 | 98-781, eff. 7-22-14; 101-30, eff. 6-28-19.)
| ||||||
| 9 | (30 ILCS 330/5) (from Ch. 127, par. 655)
| ||||||
| 10 | Sec. 5. School construction.
| ||||||
| 11 | (a) The amount of $58,450,000 is authorized to
make grants | ||||||
| 12 | to local school
districts for the acquisition, development, | ||||||
| 13 | construction, reconstruction,
rehabilitation, improvement, | ||||||
| 14 | financing, architectural planning and
installation of capital | ||||||
| 15 | facilities, including but not limited to those
required for | ||||||
| 16 | special
education building projects provided for in Article 14 | ||||||
| 17 | of The School Code,
consisting of buildings, structures, and | ||||||
| 18 | durable equipment, and for the
acquisition and improvement of | ||||||
| 19 | real property and interests in real property
required, or | ||||||
| 20 | expected to be required, in connection therewith.
| ||||||
| 21 | (b) $22,550,000, or so much thereof as may be necessary, | ||||||
| 22 | for grants to
school districts for the making of principal and | ||||||
| 23 | interest payments, required
to be made, on bonds issued by such | ||||||
| 24 | school districts after January 1, 1969,
pursuant to any | ||||||
| 25 | indenture, ordinance, resolution, agreement or contract
to | ||||||
| |||||||
| |||||||
| 1 | provide funds for the acquisition, development, construction,
| ||||||
| 2 | reconstruction, rehabilitation, improvement, architectural | ||||||
| 3 | planning and installation of
capital facilities consisting of | ||||||
| 4 | buildings, structures, durable equipment
and land for | ||||||
| 5 | educational purposes or for lease payments required to be made
| ||||||
| 6 | by a school district for principal and interest payments on | ||||||
| 7 | bonds issued
by a Public Building Commission after January 1, | ||||||
| 8 | 1969.
| ||||||
| 9 | (c) $10,000,000 for grants to school districts for the | ||||||
| 10 | acquisition,
development, construction, reconstruction, | ||||||
| 11 | rehabilitation, improvement,
architectural
planning and | ||||||
| 12 | installation of capital facilities consisting of buildings
| ||||||
| 13 | structures, durable equipment and land for special education | ||||||
| 14 | building projects.
| ||||||
| 15 | (d) $9,000,000 for grants to school districts for the | ||||||
| 16 | reconstruction,
rehabilitation, improvement, financing and | ||||||
| 17 | architectural planning of capital
facilities, including | ||||||
| 18 | construction at another location to replace such capital
| ||||||
| 19 | facilities, consisting of those public school buildings and | ||||||
| 20 | temporary school
facilities which, prior to January 1, 1984, | ||||||
| 21 | were condemned by the regional
superintendent under Section | ||||||
| 22 | 3-14.22 of The School Code or by any State
official having | ||||||
| 23 | jurisdiction over building safety.
| ||||||
| 24 | (e) $3,109,403,700 $3,050,000,000 for grants to school | ||||||
| 25 | districts for
school improvement
projects authorized by the | ||||||
| 26 | School Construction Law. The bonds shall be sold in
amounts not | ||||||
| |||||||
| |||||||
| 1 | to exceed the following schedule, except any bonds not sold | ||||||
| 2 | during
one year shall be added to the bonds to be sold during | ||||||
| 3 | the remainder of the
schedule:
| ||||||
| 4 | First year...................................$200,000,000
| ||||||
| 5 | Second year..................................$450,000,000
| ||||||
| 6 | Third year...................................$500,000,000
| ||||||
| 7 | Fourth year..................................$500,000,000
| ||||||
| 8 | Fifth year...................................$800,000,000
| ||||||
| 9 | Sixth year and thereafter........$659,403,700 $600,000,000
| ||||||
| 10 | (f) $1,615,000,000 grants to school districts for school | ||||||
| 11 | implemented projects authorized by the School Construction | ||||||
| 12 | Law. | ||||||
| 13 | (Source: P.A. 100-587, eff. 6-4-18; 101-30, eff. 6-28-19.)
| ||||||
| 14 | (30 ILCS 330/6) (from Ch. 127, par. 656)
| ||||||
| 15 | Sec. 6. Anti-Pollution.
| ||||||
| 16 | (a) The amount of $581,814,300 $443,215,000 is authorized | ||||||
| 17 | for
allocation by the
Environmental Protection Agency for | ||||||
| 18 | grants or loans to units of local
government, including grants | ||||||
| 19 | to disadvantaged communities without modern sewage systems, in | ||||||
| 20 | such amounts, at such times and for such purpose as the Agency
| ||||||
| 21 | deems necessary or desirable for the planning, financing, and | ||||||
| 22 | construction of
municipal sewage treatment works and solid | ||||||
| 23 | waste disposal facilities and for
making of deposits into the | ||||||
| 24 | Water Revolving Fund and
the U.S. Environmental Protection Fund | ||||||
| 25 | to provide assistance in accordance
with the provisions of | ||||||
| |||||||
| |||||||
| 1 | Title IV-A of the Environmental Protection Act.
| ||||||
| 2 | (b) The amount of $236,500,000 is authorized for allocation | ||||||
| 3 | by the
Environmental Protection Agency for payment of claims | ||||||
| 4 | submitted to the State
and approved for payment under the | ||||||
| 5 | Leaking Underground Storage Tank Program
established in Title | ||||||
| 6 | XVI of the Environmental Protection Act.
| ||||||
| 7 | (Source: P.A. 98-94, eff. 7-17-13; 101-30, eff. 6-28-19.)
| ||||||
| 8 | (30 ILCS 330/7.6) | ||||||
| 9 | Sec. 7.6. Income Tax Proceed Bonds. | ||||||
| 10 | (a) As used in this Act, "Income Tax Proceed Bonds" means | ||||||
| 11 | Bonds (i) authorized by this amendatory Act of the 100th | ||||||
| 12 | General Assembly or any other Public Act of the 100th General | ||||||
| 13 | Assembly authorizing the issuance of Income Tax Proceed Bonds | ||||||
| 14 | and (ii) used for the payment of unpaid obligations of the | ||||||
| 15 | State as incurred from time to time and as authorized by the | ||||||
| 16 | General Assembly. | ||||||
| 17 | (b) Income Tax Proceed Bonds in the amount of | ||||||
| 18 | $6,000,000,000 are hereby authorized to be used for the purpose | ||||||
| 19 | of paying vouchers incurred by the State prior to July 1, 2017. | ||||||
| 20 | Additional Income Tax Proceed Bonds in the amount of | ||||||
| 21 | $1,200,000,000 are hereby authorized to be used for the purpose | ||||||
| 22 | of paying vouchers incurred by the State and accruing interest | ||||||
| 23 | payable by the State prior to the date on which the Income Tax | ||||||
| 24 | Proceed Bonds are issued. | ||||||
| 25 | (c) The Income Tax Bond Fund is hereby created as a special | ||||||
| |||||||
| |||||||
| 1 | fund in the State treasury. All moneys from the proceeds of the | ||||||
| 2 | sale of the Income Tax Proceed Bonds, less the amounts | ||||||
| 3 | authorized in the Bond Sale Order to be directly paid out for | ||||||
| 4 | bond sale expenses under Section 8, shall be deposited into the | ||||||
| 5 | Income Tax Bond Fund. All moneys in the Income Tax Bond Fund | ||||||
| 6 | shall be used for the purpose of paying vouchers incurred by | ||||||
| 7 | the State prior to July 1, 2017 or for paying vouchers incurred | ||||||
| 8 | by the State more than 90 days prior to the date on which the | ||||||
| 9 | Income Tax Proceed Bonds are issued. For the purpose of paying | ||||||
| 10 | such vouchers, the Comptroller has the authority to transfer | ||||||
| 11 | moneys from the Income Tax Bond Fund to general funds and the | ||||||
| 12 | Health Insurance Reserve Fund. "General funds" has the meaning | ||||||
| 13 | provided in Section 50-40 of the State Budget Law.
| ||||||
| 14 | (Source: P.A. 100-23, eff. 7-6-17; 101-30, eff. 6-28-19; | ||||||
| 15 | 101-604, eff. 12-13-19.)
| ||||||
| 16 | (30 ILCS 330/9) (from Ch. 127, par. 659)
| ||||||
| 17 | Sec. 9. Conditions for issuance and sale of Bonds; | ||||||
| 18 | requirements for
Bonds. | ||||||
| 19 | (a) Except as otherwise provided in this subsection, | ||||||
| 20 | subsection (h), and subsection (i), Bonds shall be issued and | ||||||
| 21 | sold from time to time, in one or
more series, in such amounts | ||||||
| 22 | and at such prices as may be directed by the
Governor, upon | ||||||
| 23 | recommendation by the Director of the
Governor's Office of | ||||||
| 24 | Management and Budget.
Bonds shall be in such form (either | ||||||
| 25 | coupon, registered or book entry), in
such denominations, | ||||||
| |||||||
| |||||||
| 1 | payable within 25 years from their date, subject to such
terms | ||||||
| 2 | of redemption with or without premium, bear interest payable at
| ||||||
| 3 | such times and at such fixed or variable rate or rates, and be | ||||||
| 4 | dated
as shall be fixed and determined by the Director of
the
| ||||||
| 5 | Governor's Office of Management and Budget
in the order | ||||||
| 6 | authorizing the issuance and sale
of any series of Bonds, which | ||||||
| 7 | order shall be approved by the Governor
and is herein called a | ||||||
| 8 | "Bond Sale Order"; provided however, that interest
payable at | ||||||
| 9 | fixed or variable rates shall not exceed that permitted in the
| ||||||
| 10 | Bond Authorization Act, as now or hereafter amended. Bonds | ||||||
| 11 | shall be
payable at such place or places, within or without the | ||||||
| 12 | State of Illinois, and
may be made registrable as to either | ||||||
| 13 | principal or as to both principal and
interest, as shall be | ||||||
| 14 | specified in the Bond Sale Order. Bonds may be callable
or | ||||||
| 15 | subject to purchase and retirement or tender and remarketing as | ||||||
| 16 | fixed
and determined in the Bond Sale Order. Bonds, other than | ||||||
| 17 | Bonds issued under Section 3 of this Act for the costs | ||||||
| 18 | associated with the purchase and implementation of information | ||||||
| 19 | technology, (i) except for refunding Bonds satisfying the | ||||||
| 20 | requirements of Section 16 of this Act and sold during fiscal
| ||||||
| 21 | year 2009, 2010, 2011, 2017, 2018, or 2019 must be issued with | ||||||
| 22 | principal or mandatory redemption amounts in equal amounts, | ||||||
| 23 | with the first maturity issued occurring within the fiscal year | ||||||
| 24 | in which the Bonds are issued or within the next succeeding | ||||||
| 25 | fiscal year and (ii) must mature or be subject to mandatory | ||||||
| 26 | redemption each fiscal year thereafter up to 25 years, except | ||||||
| |||||||
| |||||||
| 1 | for refunding Bonds satisfying the requirements of Section 16 | ||||||
| 2 | of this Act and sold during fiscal year 2009, 2010, or 2011 | ||||||
| 3 | which must mature or be subject to mandatory redemption each | ||||||
| 4 | fiscal year thereafter up to 16 years. Bonds issued under | ||||||
| 5 | Section 3 of this Act for the costs associated with the | ||||||
| 6 | purchase and implementation of information technology must be | ||||||
| 7 | issued with principal or mandatory redemption amounts in equal | ||||||
| 8 | amounts, with the first maturity issued occurring with the | ||||||
| 9 | fiscal year in which the respective bonds are issued or with | ||||||
| 10 | the next succeeding fiscal year, with the respective bonds | ||||||
| 11 | issued maturing or subject to mandatory redemption each fiscal | ||||||
| 12 | year thereafter up to 10 years. Notwithstanding any provision | ||||||
| 13 | of this Act to the contrary, the Bonds authorized by Public Act | ||||||
| 14 | 96-43 shall be payable within 5 years from their date and must | ||||||
| 15 | be issued with principal or mandatory redemption amounts in | ||||||
| 16 | equal amounts, with payment of principal or mandatory | ||||||
| 17 | redemption beginning in the first fiscal year following the | ||||||
| 18 | fiscal year in which the Bonds are issued.
| ||||||
| 19 | Notwithstanding any provision of this Act to the contrary, | ||||||
| 20 | the Bonds authorized by Public Act 96-1497 shall be payable | ||||||
| 21 | within 8 years from their date and shall be issued with payment | ||||||
| 22 | of maturing principal or scheduled mandatory redemptions in | ||||||
| 23 | accordance with the following schedule, except the following | ||||||
| 24 | amounts shall be prorated if less than the total additional | ||||||
| 25 | amount of Bonds authorized by Public Act 96-1497 are issued: | ||||||
| 26 | Fiscal Year After Issuance Amount | ||||||
| |||||||
| |||||||
| 1 | 1-2 $0 | ||||||
| 2 | 3 $110,712,120 | ||||||
| 3 | 4 $332,136,360 | ||||||
| 4 | 5 $664,272,720 | ||||||
| 5 | 6-8 $996,409,080 | ||||||
| 6 | Notwithstanding any provision of this Act to the contrary, | ||||||
| 7 | Income Tax Proceed Bonds issued under Section 7.6 shall be | ||||||
| 8 | payable 12 years from the date of sale and shall be issued with | ||||||
| 9 | payment of principal or mandatory redemption. | ||||||
| 10 | In the case of any series of Bonds bearing interest at a | ||||||
| 11 | variable interest
rate ("Variable Rate Bonds"), in lieu of | ||||||
| 12 | determining the rate or rates at which
such series of Variable | ||||||
| 13 | Rate Bonds shall bear interest and the price or prices
at which | ||||||
| 14 | such Variable Rate Bonds shall be initially sold or remarketed | ||||||
| 15 | (in the
event of purchase and subsequent resale), the Bond Sale | ||||||
| 16 | Order may provide that
such interest rates and prices may vary | ||||||
| 17 | from time to time depending on criteria
established in such | ||||||
| 18 | Bond Sale Order, which criteria may include, without
| ||||||
| 19 | limitation, references to indices or variations in interest | ||||||
| 20 | rates as may, in
the judgment of a remarketing agent, be | ||||||
| 21 | necessary to cause Variable Rate Bonds
of such series to be | ||||||
| 22 | remarketable from time to time at a price equal to their
| ||||||
| 23 | principal amount, and may provide for appointment of a bank, | ||||||
| 24 | trust company,
investment bank, or other financial institution | ||||||
| 25 | to serve as remarketing agent
in that connection.
The Bond Sale | ||||||
| 26 | Order may provide that alternative interest rates or provisions
| ||||||
| |||||||
| |||||||
| 1 | for establishing alternative interest rates, different | ||||||
| 2 | security or claim
priorities, or different call or amortization | ||||||
| 3 | provisions will apply during
such times as Variable Rate Bonds | ||||||
| 4 | of any series are held by a person providing
credit or | ||||||
| 5 | liquidity enhancement arrangements for such Bonds as | ||||||
| 6 | authorized in
subsection (b) of this Section.
The Bond Sale | ||||||
| 7 | Order may also provide for such variable interest rates to be
| ||||||
| 8 | established pursuant to a process generally known as an auction | ||||||
| 9 | rate process
and may provide for appointment of one or more | ||||||
| 10 | financial institutions to serve
as auction agents and | ||||||
| 11 | broker-dealers in connection with the establishment of
such | ||||||
| 12 | interest rates and the sale and remarketing of such Bonds.
| ||||||
| 13 | (b) In connection with the issuance of any series of Bonds, | ||||||
| 14 | the State may
enter into arrangements to provide additional | ||||||
| 15 | security and liquidity for such
Bonds, including, without | ||||||
| 16 | limitation, bond or interest rate insurance or
letters of | ||||||
| 17 | credit, lines of credit, bond purchase contracts, or other
| ||||||
| 18 | arrangements whereby funds are made available to retire or | ||||||
| 19 | purchase Bonds,
thereby assuring the ability of owners of the | ||||||
| 20 | Bonds to sell or redeem their
Bonds. The State may enter into | ||||||
| 21 | contracts and may agree to pay fees to persons
providing such | ||||||
| 22 | arrangements, but only under circumstances where the Director | ||||||
| 23 | of
the
Governor's Office of Management and Budget certifies | ||||||
| 24 | that he or she reasonably expects the total
interest paid or to | ||||||
| 25 | be paid on the Bonds, together with the fees for the
| ||||||
| 26 | arrangements (being treated as if interest), would not, taken | ||||||
| |||||||
| |||||||
| 1 | together, cause
the Bonds to bear interest, calculated to their | ||||||
| 2 | stated maturity, at a rate in
excess of the rate that the Bonds | ||||||
| 3 | would bear in the absence of such
arrangements.
| ||||||
| 4 | The State may, with respect to Bonds issued or anticipated | ||||||
| 5 | to be issued,
participate in and enter into arrangements with | ||||||
| 6 | respect to interest rate
protection or exchange agreements, | ||||||
| 7 | guarantees, or financial futures contracts
for the purpose of | ||||||
| 8 | limiting, reducing, or managing interest rate exposure.
The | ||||||
| 9 | authority granted under this paragraph, however, shall not | ||||||
| 10 | increase the principal amount of Bonds authorized to be issued | ||||||
| 11 | by law. The arrangements may be executed and delivered by the | ||||||
| 12 | Director
of the
Governor's Office of Management and Budget on | ||||||
| 13 | behalf of the State. Net payments for such
arrangements shall | ||||||
| 14 | constitute interest on the Bonds and shall be paid from the
| ||||||
| 15 | General Obligation Bond Retirement and Interest Fund. The | ||||||
| 16 | Director of the
Governor's Office of Management and Budget | ||||||
| 17 | shall at least annually certify to the Governor and
the
State | ||||||
| 18 | Comptroller his or her estimate of the amounts of such net | ||||||
| 19 | payments to
be included in the calculation of interest required | ||||||
| 20 | to be paid by the State.
| ||||||
| 21 | (c) Prior to the issuance of any Variable Rate Bonds | ||||||
| 22 | pursuant to
subsection (a), the Director of the
Governor's | ||||||
| 23 | Office of Management and Budget shall adopt an
interest rate | ||||||
| 24 | risk management policy providing that the amount of the State's
| ||||||
| 25 | variable rate exposure with respect to Bonds shall not exceed | ||||||
| 26 | 20%. This policy
shall remain in effect while any Bonds are | ||||||
| |||||||
| |||||||
| 1 | outstanding and the issuance of
Bonds
shall be subject to the | ||||||
| 2 | terms of such policy. The terms of this policy may be
amended | ||||||
| 3 | from time to time by the Director of the
Governor's Office of | ||||||
| 4 | Management and Budget but in no
event shall any amendment cause | ||||||
| 5 | the permitted level of the State's variable
rate exposure with | ||||||
| 6 | respect to Bonds to exceed 20%.
| ||||||
| 7 | (d) "Build America Bonds" in this Section means Bonds | ||||||
| 8 | authorized by Section 54AA of the Internal Revenue Code of | ||||||
| 9 | 1986, as amended ("Internal Revenue Code"), and bonds issued | ||||||
| 10 | from time to time to refund or continue to refund "Build | ||||||
| 11 | America Bonds". | ||||||
| 12 | (e) Notwithstanding any other provision of this Section, | ||||||
| 13 | Qualified School Construction Bonds shall be issued and sold | ||||||
| 14 | from time to time, in one or more series, in such amounts and | ||||||
| 15 | at such prices as may be directed by the Governor, upon | ||||||
| 16 | recommendation by the Director of the Governor's Office of | ||||||
| 17 | Management and Budget. Qualified School Construction Bonds | ||||||
| 18 | shall be in such form (either coupon, registered or book | ||||||
| 19 | entry), in such denominations, payable within 25 years from | ||||||
| 20 | their date, subject to such terms of redemption with or without | ||||||
| 21 | premium, and if the Qualified School Construction Bonds are | ||||||
| 22 | issued with a supplemental coupon, bear interest payable at | ||||||
| 23 | such times and at such fixed or variable rate or rates, and be | ||||||
| 24 | dated as shall be fixed and determined by the Director of the | ||||||
| 25 | Governor's Office of Management and Budget in the order | ||||||
| 26 | authorizing the issuance and sale of any series of Qualified | ||||||
| |||||||
| |||||||
| 1 | School Construction Bonds, which order shall be approved by the | ||||||
| 2 | Governor and is herein called a "Bond Sale Order"; except that | ||||||
| 3 | interest payable at fixed or variable rates, if any, shall not | ||||||
| 4 | exceed that permitted in the Bond Authorization Act, as now or | ||||||
| 5 | hereafter amended. Qualified School Construction Bonds shall | ||||||
| 6 | be payable at such place or places, within or without the State | ||||||
| 7 | of Illinois, and may be made registrable as to either principal | ||||||
| 8 | or as to both principal and interest, as shall be specified in | ||||||
| 9 | the Bond Sale Order. Qualified School Construction Bonds may be | ||||||
| 10 | callable or subject to purchase and retirement or tender and | ||||||
| 11 | remarketing as fixed and determined in the Bond Sale Order. | ||||||
| 12 | Qualified School Construction Bonds must be issued with | ||||||
| 13 | principal or mandatory redemption amounts or sinking fund | ||||||
| 14 | payments into the General Obligation Bond Retirement and | ||||||
| 15 | Interest Fund (or subaccount therefor) in equal amounts, with | ||||||
| 16 | the first maturity issued, mandatory redemption payment or | ||||||
| 17 | sinking fund payment occurring within the fiscal year in which | ||||||
| 18 | the Qualified School Construction Bonds are issued or within | ||||||
| 19 | the next succeeding fiscal year, with Qualified School | ||||||
| 20 | Construction Bonds issued maturing or subject to mandatory | ||||||
| 21 | redemption or with sinking fund payments thereof deposited each | ||||||
| 22 | fiscal year thereafter up to 25 years. Sinking fund payments | ||||||
| 23 | set forth in this subsection shall be permitted only to the | ||||||
| 24 | extent authorized in Section 54F of the Internal Revenue Code | ||||||
| 25 | or as otherwise determined by the Director of the Governor's | ||||||
| 26 | Office of Management and Budget. "Qualified School | ||||||
| |||||||
| |||||||
| 1 | Construction Bonds" in this subsection means Bonds authorized | ||||||
| 2 | by Section 54F of the Internal Revenue Code and for bonds | ||||||
| 3 | issued from time to time to refund or continue to refund such | ||||||
| 4 | "Qualified School Construction Bonds". | ||||||
| 5 | (f) Beginning with the next issuance by the Governor's | ||||||
| 6 | Office of Management and Budget to the Procurement Policy Board | ||||||
| 7 | of a request for quotation for the purpose of formulating a new | ||||||
| 8 | pool of qualified underwriting banks list, all entities | ||||||
| 9 | responding to such a request for quotation for inclusion on | ||||||
| 10 | that list shall provide a written report to the Governor's | ||||||
| 11 | Office of Management and Budget and the Illinois Comptroller. | ||||||
| 12 | The written report submitted to the Comptroller shall (i) be | ||||||
| 13 | published on the Comptroller's Internet website and (ii) be | ||||||
| 14 | used by the Governor's Office of Management and Budget for the | ||||||
| 15 | purposes of scoring such a request for quotation. The written | ||||||
| 16 | report, at a minimum, shall: | ||||||
| 17 | (1) disclose whether, within the past 3 months, | ||||||
| 18 | pursuant to its credit default swap market-making | ||||||
| 19 | activities, the firm has entered into any State of Illinois | ||||||
| 20 | credit default swaps ("CDS"); | ||||||
| 21 | (2) include, in the event of State of Illinois CDS | ||||||
| 22 | activity, disclosure of the firm's cumulative notional | ||||||
| 23 | volume of State of Illinois CDS trades and the firm's | ||||||
| 24 | outstanding gross and net notional amount of State of | ||||||
| 25 | Illinois CDS, as of the end of the current 3-month period; | ||||||
| 26 | (3) indicate, pursuant to the firm's proprietary | ||||||
| |||||||
| |||||||
| 1 | trading activities, disclosure of whether the firm, within | ||||||
| 2 | the past 3 months, has entered into any proprietary trades | ||||||
| 3 | for its own account in State of Illinois CDS; | ||||||
| 4 | (4) include, in the event of State of Illinois | ||||||
| 5 | proprietary trades, disclosure of the firm's outstanding | ||||||
| 6 | gross and net notional amount of proprietary State of | ||||||
| 7 | Illinois CDS and whether the net position is short or long | ||||||
| 8 | credit protection, as of the end of the current 3-month | ||||||
| 9 | period; | ||||||
| 10 | (5) list all time periods during the past 3 months | ||||||
| 11 | during which the firm held net long or net short State of | ||||||
| 12 | Illinois CDS proprietary credit protection positions, the | ||||||
| 13 | amount of such positions, and whether those positions were | ||||||
| 14 | net long or net short credit protection positions; and | ||||||
| 15 | (6) indicate whether, within the previous 3 months, the | ||||||
| 16 | firm released any publicly available research or marketing | ||||||
| 17 | reports that reference State of Illinois CDS and include | ||||||
| 18 | those research or marketing reports as attachments. | ||||||
| 19 | (g) All entities included on a Governor's Office of | ||||||
| 20 | Management and Budget's pool of qualified underwriting banks | ||||||
| 21 | list shall, as soon as possible after March 18, 2011 (the | ||||||
| 22 | effective date of Public Act 96-1554), but not later than | ||||||
| 23 | January 21, 2011, and on a quarterly fiscal basis thereafter, | ||||||
| 24 | provide a written report to the Governor's Office of Management | ||||||
| 25 | and Budget and the Illinois Comptroller. The written reports | ||||||
| 26 | submitted to the Comptroller shall be published on the | ||||||
| |||||||
| |||||||
| 1 | Comptroller's Internet website. The written reports, at a | ||||||
| 2 | minimum, shall: | ||||||
| 3 | (1) disclose whether, within the past 3 months, | ||||||
| 4 | pursuant to its credit default swap market-making | ||||||
| 5 | activities, the firm has entered into any State of Illinois | ||||||
| 6 | credit default swaps ("CDS"); | ||||||
| 7 | (2) include, in the event of State of Illinois CDS | ||||||
| 8 | activity, disclosure of the firm's cumulative notional | ||||||
| 9 | volume of State of Illinois CDS trades and the firm's | ||||||
| 10 | outstanding gross and net notional amount of State of | ||||||
| 11 | Illinois CDS, as of the end of the current 3-month period; | ||||||
| 12 | (3) indicate, pursuant to the firm's proprietary | ||||||
| 13 | trading activities, disclosure of whether the firm, within | ||||||
| 14 | the past 3 months, has entered into any proprietary trades | ||||||
| 15 | for its own account in State of Illinois CDS; | ||||||
| 16 | (4) include, in the event of State of Illinois | ||||||
| 17 | proprietary trades, disclosure of the firm's outstanding | ||||||
| 18 | gross and net notional amount of proprietary State of | ||||||
| 19 | Illinois CDS and whether the net position is short or long | ||||||
| 20 | credit protection, as of the end of the current 3-month | ||||||
| 21 | period; | ||||||
| 22 | (5) list all time periods during the past 3 months | ||||||
| 23 | during which the firm held net long or net short State of | ||||||
| 24 | Illinois CDS proprietary credit protection positions, the | ||||||
| 25 | amount of such positions, and whether those positions were | ||||||
| 26 | net long or net short credit protection positions; and | ||||||
| |||||||
| |||||||
| 1 | (6) indicate whether, within the previous 3 months, the | ||||||
| 2 | firm released any publicly available research or marketing | ||||||
| 3 | reports that reference State of Illinois CDS and include | ||||||
| 4 | those research or marketing reports as attachments. | ||||||
| 5 | (h) Notwithstanding any other provision of this Section, | ||||||
| 6 | for purposes of maximizing market efficiencies and cost | ||||||
| 7 | savings, Income Tax Proceed Bonds may be issued and sold from | ||||||
| 8 | time to time, in one or more series, in such amounts and at | ||||||
| 9 | such prices as may be directed by the Governor, upon | ||||||
| 10 | recommendation by the Director of the Governor's Office of | ||||||
| 11 | Management and Budget. Income Tax Proceed Bonds shall be in | ||||||
| 12 | such form, either coupon, registered, or book entry, in such | ||||||
| 13 | denominations, shall bear interest payable at such times and at | ||||||
| 14 | such fixed or variable rate or rates, and be dated as shall be | ||||||
| 15 | fixed and determined by the Director of the Governor's Office | ||||||
| 16 | of Management and Budget in the order authorizing the issuance | ||||||
| 17 | and sale of any series of Income Tax Proceed Bonds, which order | ||||||
| 18 | shall be approved by the Governor and is herein called a "Bond | ||||||
| 19 | Sale Order"; provided, however, that interest payable at fixed | ||||||
| 20 | or variable rates shall not exceed that permitted in the Bond | ||||||
| 21 | Authorization Act. Income Tax Proceed Bonds shall be payable at | ||||||
| 22 | such place or places, within or without the State of Illinois, | ||||||
| 23 | and may be made registrable as to either principal or as to | ||||||
| 24 | both principal and interest, as shall be specified in the Bond | ||||||
| 25 | Sale Order.
Income Tax Proceed Bonds may be callable or subject | ||||||
| 26 | to purchase and retirement or tender and remarketing as fixed | ||||||
| |||||||
| |||||||
| 1 | and determined in the Bond Sale Order. | ||||||
| 2 | (i) Notwithstanding any other provision of this Section, | ||||||
| 3 | for purposes of maximizing market efficiencies and cost | ||||||
| 4 | savings, State Pension Obligation Acceleration Bonds may be | ||||||
| 5 | issued and sold from time to time, in one or more series, in | ||||||
| 6 | such amounts and at such prices as may be directed by the | ||||||
| 7 | Governor, upon recommendation by the Director of the Governor's | ||||||
| 8 | Office of Management and Budget. State Pension Obligation | ||||||
| 9 | Acceleration Bonds shall be in such form, either coupon, | ||||||
| 10 | registered, or book entry, in such denominations, shall bear | ||||||
| 11 | interest payable at such times and at such fixed or variable | ||||||
| 12 | rate or rates, and be dated as shall be fixed and determined by | ||||||
| 13 | the Director of the Governor's Office of Management and Budget | ||||||
| 14 | in the order authorizing the issuance and sale of any series of | ||||||
| 15 | State Pension Obligation Acceleration Bonds, which order shall | ||||||
| 16 | be approved by the Governor and is herein called a "Bond Sale | ||||||
| 17 | Order"; provided, however, that interest payable at fixed or | ||||||
| 18 | variable rates shall not exceed that permitted in the Bond | ||||||
| 19 | Authorization Act. State Pension Obligation Acceleration Bonds | ||||||
| 20 | shall be payable at such place or places, within or without the | ||||||
| 21 | State of Illinois, and may be made registrable as to either | ||||||
| 22 | principal or as to both principal and interest, as shall be | ||||||
| 23 | specified in the Bond Sale Order.
State Pension Obligation | ||||||
| 24 | Acceleration Bonds may be callable or subject to purchase and | ||||||
| 25 | retirement or tender and remarketing as fixed and determined in | ||||||
| 26 | the Bond Sale Order. | ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 100-23, Article 25, Section 25-5, eff. 7-6-17; | ||||||
| 2 | 100-23, Article 75, Section 75-10, eff. 7-6-17; 100-587, | ||||||
| 3 | Article 60, Section 60-5, eff. 6-4-18; 100-587, Article 110, | ||||||
| 4 | Section 110-15, eff. 6-4-18; 100-863, eff. 8-14-18; 101-30, | ||||||
| 5 | eff. 6-28-19; 101-81, eff. 7-12-19.)
| ||||||
| 6 | (30 ILCS 330/11) (from Ch. 127, par. 661)
| ||||||
| 7 | Sec. 11. Sale of Bonds. Except as otherwise provided in | ||||||
| 8 | this Section,
Bonds shall be sold from time to time pursuant to
| ||||||
| 9 | notice of sale and public bid or by negotiated sale
in such | ||||||
| 10 | amounts and at such
times as is directed by the Governor, upon | ||||||
| 11 | recommendation by the Director of
the
Governor's Office of | ||||||
| 12 | Management and Budget. At least 25%, based on total principal | ||||||
| 13 | amount, of all Bonds issued each fiscal year shall be sold | ||||||
| 14 | pursuant to notice of sale and public bid. At all times during | ||||||
| 15 | each fiscal year, no more than 75%, based on total principal | ||||||
| 16 | amount, of the Bonds issued each fiscal year, shall have been | ||||||
| 17 | sold by negotiated sale. Failure to satisfy the requirements in | ||||||
| 18 | the preceding 2 sentences shall not affect the validity of any | ||||||
| 19 | previously issued Bonds; provided that all Bonds authorized by | ||||||
| 20 | Public Act 96-43 and Public Act 96-1497 shall not be included | ||||||
| 21 | in determining compliance for any fiscal year with the | ||||||
| 22 | requirements of the preceding 2 sentences; and further provided | ||||||
| 23 | that refunding Bonds satisfying the requirements of Section 16 | ||||||
| 24 | of this Act and sold during fiscal year 2009, 2010, 2011, 2017,
| ||||||
| 25 | 2018, or 2019 shall not be subject to the requirements in the | ||||||
| |||||||
| |||||||
| 1 | preceding 2 sentences.
| ||||||
| 2 | If
any Bonds, including refunding Bonds, are to be sold by | ||||||
| 3 | negotiated
sale, the
Director of the
Governor's Office of | ||||||
| 4 | Management and Budget
shall comply with the
competitive request | ||||||
| 5 | for proposal process set forth in the Illinois
Procurement Code | ||||||
| 6 | and all other applicable requirements of that Code.
| ||||||
| 7 | If Bonds are to be sold pursuant to notice of sale and | ||||||
| 8 | public bid, the
Director of the
Governor's Office of Management | ||||||
| 9 | and Budget may, from time to time, as Bonds are to be sold, | ||||||
| 10 | advertise
the sale of the Bonds in at least 2 daily newspapers, | ||||||
| 11 | one of which is
published in the City of Springfield and one in | ||||||
| 12 | the City of Chicago. The sale
of the Bonds shall also be
| ||||||
| 13 | advertised in the volume of the Illinois Procurement Bulletin | ||||||
| 14 | that is
published by the Department of Central Management | ||||||
| 15 | Services, and shall be published once at least
10 days prior to | ||||||
| 16 | the date fixed
for the opening of the bids. The Director of the
| ||||||
| 17 | Governor's Office of Management and Budget may
reschedule the | ||||||
| 18 | date of sale upon the giving of such additional notice as the
| ||||||
| 19 | Director deems adequate to inform prospective bidders of
such | ||||||
| 20 | change; provided, however, that all other conditions of the | ||||||
| 21 | sale shall
continue as originally advertised.
| ||||||
| 22 | Executed Bonds shall, upon payment therefor, be delivered | ||||||
| 23 | to the purchaser,
and the proceeds of Bonds shall be paid into | ||||||
| 24 | the State Treasury as directed by
Section 12 of this Act.
| ||||||
| 25 | All Income Tax Proceed Bonds shall comply with this | ||||||
| 26 | Section. Notwithstanding anything to the contrary, however, | ||||||
| |||||||
| |||||||
| 1 | for purposes of complying with this Section, Income Tax Proceed | ||||||
| 2 | Bonds, regardless of the number of series or issuances sold | ||||||
| 3 | thereunder, shall be
considered a single issue or series. | ||||||
| 4 | Furthermore, for purposes of complying with the competitive | ||||||
| 5 | bidding requirements of this Section, the words "at all times" | ||||||
| 6 | shall not apply to any such sale of the Income Tax Proceed | ||||||
| 7 | Bonds. The Director of the Governor's Office of Management and | ||||||
| 8 | Budget shall determine the time and manner of any competitive | ||||||
| 9 | sale of the Income Tax Proceed Bonds; however, that sale shall | ||||||
| 10 | under no circumstances take place later than 60 days after the | ||||||
| 11 | State closes the sale of 75% of the Income Tax Proceed Bonds by | ||||||
| 12 | negotiated sale. | ||||||
| 13 | All State Pension Obligation Acceleration Bonds shall | ||||||
| 14 | comply with this Section. Notwithstanding anything to the | ||||||
| 15 | contrary, however, for purposes of complying with this Section, | ||||||
| 16 | State Pension Obligation Acceleration Bonds, regardless of the | ||||||
| 17 | number of series or issuances sold thereunder, shall be
| ||||||
| 18 | considered a single issue or series. Furthermore, for purposes | ||||||
| 19 | of complying with the competitive bidding requirements of this | ||||||
| 20 | Section, the words "at all times" shall not apply to any such | ||||||
| 21 | sale of the State Pension Obligation Acceleration Bonds. The | ||||||
| 22 | Director of the Governor's Office of Management and Budget | ||||||
| 23 | shall determine the time and manner of any competitive sale of | ||||||
| 24 | the State Pension Obligation Acceleration Bonds; however, that | ||||||
| 25 | sale shall under no circumstances take place later than 60 days | ||||||
| 26 | after the State closes the sale of 75% of the State Pension | ||||||
| |||||||
| |||||||
| 1 | Obligation Acceleration Bonds by negotiated sale. | ||||||
| 2 | (Source: P.A. 100-23, Article 25, Section 25-5, eff. 7-6-17; | ||||||
| 3 | 100-23, Article 75, Section 75-10, eff. 7-6-17; 100-587, | ||||||
| 4 | Article 60, Section 60-5, eff. 6-4-18; 100-587, Article 110, | ||||||
| 5 | Section 110-15, eff. 6-4-18; 100-863, eff. 8-4-18; 101-30, eff. | ||||||
| 6 | 6-28-19; 101-81, eff. 7-12-19.)
| ||||||
| 7 | (30 ILCS 330/12) (from Ch. 127, par. 662)
| ||||||
| 8 | Sec. 12. Allocation of proceeds from sale of Bonds.
| ||||||
| 9 | (a) Proceeds from the sale of Bonds, authorized by Section | ||||||
| 10 | 3 of this Act,
shall be deposited in the separate fund known as | ||||||
| 11 | the Capital Development Fund.
| ||||||
| 12 | (b) Proceeds from the sale of Bonds, authorized by | ||||||
| 13 | paragraph (a) of Section
4 of this Act, shall be deposited in | ||||||
| 14 | the separate fund known as the
Transportation Bond, Series A | ||||||
| 15 | Fund.
| ||||||
| 16 | (c) Proceeds from the sale of Bonds, authorized by | ||||||
| 17 | paragraphs (b) and (c)
of Section 4 of this Act, shall be | ||||||
| 18 | deposited in the separate fund known
as the Transportation | ||||||
| 19 | Bond, Series B Fund.
| ||||||
| 20 | (c-1) Proceeds from the sale of Bonds, authorized by | ||||||
| 21 | paragraph (d) of Section 4 of this Act, shall be deposited into | ||||||
| 22 | the Transportation Bond Series D Fund, which is hereby created. | ||||||
| 23 | (c-2) Proceeds from the sale of Bonds, authorized by | ||||||
| 24 | paragraph (e) of Section 4 of this Act, shall be deposited into | ||||||
| 25 | the Multi-modal Transportation Bond Fund, which is hereby | ||||||
| |||||||
| |||||||
| 1 | created. | ||||||
| 2 | (d) Proceeds from the sale of Bonds, authorized by Section | ||||||
| 3 | 5 of this
Act, shall be deposited in the separate fund known as | ||||||
| 4 | the School Construction
Fund.
| ||||||
| 5 | (e) Proceeds from the sale of Bonds, authorized by Section | ||||||
| 6 | 6 of this Act,
shall be deposited in the separate fund known as | ||||||
| 7 | the Anti-Pollution Fund.
| ||||||
| 8 | (f) Proceeds from the sale of Bonds, authorized by Section | ||||||
| 9 | 7 of this Act,
shall be deposited in the separate fund known as | ||||||
| 10 | the Coal Development Fund.
| ||||||
| 11 | (f-2) Proceeds from the sale of Bonds, authorized by | ||||||
| 12 | Section 7.2 of this
Act, shall be deposited as set forth in | ||||||
| 13 | Section 7.2.
| ||||||
| 14 | (f-5) Proceeds from the sale of Bonds, authorized by | ||||||
| 15 | Section 7.5 of this
Act, shall be deposited as set forth in | ||||||
| 16 | Section 7.5.
| ||||||
| 17 | (f-7) Proceeds from the sale of Bonds, authorized by | ||||||
| 18 | Section 7.6 of this Act, shall be deposited as set forth in | ||||||
| 19 | Section 7.6. | ||||||
| 20 | (f-8) Proceeds from the sale of Bonds, authorized by | ||||||
| 21 | Section 7.7 of this Act, shall be deposited as set forth in | ||||||
| 22 | Section 7.7. | ||||||
| 23 | (g) Proceeds from the sale of Bonds, authorized by Section | ||||||
| 24 | 8 of this Act,
shall be deposited in
the Capital Development | ||||||
| 25 | Fund.
| ||||||
| 26 | (h) Subsequent to the issuance of any Bonds for the | ||||||
| |||||||
| |||||||
| 1 | purposes described
in Sections 2 through 8 of this Act, the | ||||||
| 2 | Governor and the Director of the
Governor's Office of | ||||||
| 3 | Management and Budget may provide for the reallocation of | ||||||
| 4 | unspent proceeds
of such Bonds to any other purposes authorized | ||||||
| 5 | under said Sections of this
Act, subject to the limitations on | ||||||
| 6 | aggregate principal amounts contained
therein. Upon any such | ||||||
| 7 | reallocation, such unspent proceeds shall be
transferred to the | ||||||
| 8 | appropriate funds as determined by reference to
paragraphs (a) | ||||||
| 9 | through (g) of this Section.
| ||||||
| 10 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 11 | 101-30, eff. 6-28-19.)
| ||||||
| 12 | (30 ILCS 330/15) (from Ch. 127, par. 665)
| ||||||
| 13 | Sec. 15. Computation of principal and interest; transfers.
| ||||||
| 14 | (a) Upon each delivery of Bonds authorized to be issued | ||||||
| 15 | under this Act,
the Comptroller shall compute and certify to | ||||||
| 16 | the Treasurer the total amount
of principal of, interest on, | ||||||
| 17 | and premium, if any, on Bonds issued that will
be payable in | ||||||
| 18 | order to retire such Bonds, the amount of principal of,
| ||||||
| 19 | interest on and premium, if any, on such Bonds that will be | ||||||
| 20 | payable on each
payment date according to the tenor of such | ||||||
| 21 | Bonds during the then current and
each succeeding fiscal year, | ||||||
| 22 | and the amount of sinking fund payments needed to be deposited | ||||||
| 23 | in connection with Qualified School Construction Bonds | ||||||
| 24 | authorized by subsection (e) of Section 9.
With respect to the | ||||||
| 25 | interest payable on variable rate bonds, such
certifications | ||||||
| |||||||
| |||||||
| 1 | shall be calculated at the maximum rate of interest that
may be | ||||||
| 2 | payable during the fiscal year, after taking into account any | ||||||
| 3 | credits
permitted in the related indenture or other instrument | ||||||
| 4 | against the amount
of such interest required to be appropriated | ||||||
| 5 | for such period pursuant to
subsection (c) of Section 14 of | ||||||
| 6 | this Act. With respect to the interest
payable, such | ||||||
| 7 | certifications shall include the amounts certified by the
| ||||||
| 8 | Director of the
Governor's Office of Management and Budget | ||||||
| 9 | under subsection (b) of Section 9 of
this Act.
| ||||||
| 10 | On or before the last day of each month the State Treasurer | ||||||
| 11 | and Comptroller
shall transfer from (1) the Road Fund with | ||||||
| 12 | respect to Bonds issued under paragraphs
paragraph (a) and (e) | ||||||
| 13 | of Section 4 of this Act, or Bonds issued under authorization | ||||||
| 14 | in Public Act 98-781, or Bonds issued for the purpose of
| ||||||
| 15 | refunding such bonds, and from (2) the General
Revenue Fund, | ||||||
| 16 | with respect to all other Bonds issued under this Act, to the
| ||||||
| 17 | General Obligation Bond Retirement and Interest Fund an amount | ||||||
| 18 | sufficient to
pay the aggregate of the principal of, interest | ||||||
| 19 | on, and premium, if any, on
Bonds payable, by their terms on | ||||||
| 20 | the next payment date divided by the number of
full calendar | ||||||
| 21 | months between the date of such Bonds and the first such | ||||||
| 22 | payment
date, and thereafter, divided by the number of months | ||||||
| 23 | between each succeeding
payment date after the first. Such | ||||||
| 24 | computations and transfers shall be
made for each series of | ||||||
| 25 | Bonds issued and delivered. Interest payable on
variable rate | ||||||
| 26 | bonds shall be calculated at the maximum rate of interest that
| ||||||
| |||||||
| |||||||
| 1 | may be payable for the relevant period, after taking into | ||||||
| 2 | account any credits
permitted in the related indenture or other | ||||||
| 3 | instrument against the amount of
such interest required to be | ||||||
| 4 | appropriated for such period pursuant to
subsection (c) of | ||||||
| 5 | Section 14 of this Act. Computations of interest shall
include | ||||||
| 6 | the amounts certified by the Director of the
Governor's Office | ||||||
| 7 | of Management and Budget
under subsection (b) of Section 9 of | ||||||
| 8 | this Act. Interest for which moneys
have already been deposited | ||||||
| 9 | into the capitalized interest account within the
General | ||||||
| 10 | Obligation Bond Retirement and Interest Fund shall not be | ||||||
| 11 | included
in the calculation of the amounts to be transferred | ||||||
| 12 | under this subsection. Notwithstanding any other provision in | ||||||
| 13 | this Section, the transfer provisions provided in this | ||||||
| 14 | paragraph shall not apply to transfers made in fiscal year 2010 | ||||||
| 15 | or fiscal year 2011 with respect to Bonds issued in fiscal year | ||||||
| 16 | 2010 or fiscal year 2011 pursuant to Section 7.2 of this Act. | ||||||
| 17 | In the case of transfers made in fiscal year 2010 or fiscal | ||||||
| 18 | year 2011 with respect to the Bonds issued in fiscal year 2010 | ||||||
| 19 | or fiscal year 2011 pursuant to Section 7.2 of this Act, on or | ||||||
| 20 | before the 15th day of the month prior to the required debt | ||||||
| 21 | service payment, the State Treasurer and Comptroller shall | ||||||
| 22 | transfer from the General Revenue Fund to the General | ||||||
| 23 | Obligation Bond Retirement and Interest Fund an amount | ||||||
| 24 | sufficient to pay the aggregate of the principal of, interest | ||||||
| 25 | on, and premium, if any, on the Bonds payable in that next | ||||||
| 26 | month.
| ||||||
| |||||||
| |||||||
| 1 | The transfer of monies herein and above directed is not | ||||||
| 2 | required if monies
in the General Obligation Bond Retirement | ||||||
| 3 | and Interest Fund are more than
the amount otherwise to be | ||||||
| 4 | transferred as herein above provided, and if the
Governor or | ||||||
| 5 | his authorized representative notifies the State Treasurer and
| ||||||
| 6 | Comptroller of such fact in writing.
| ||||||
| 7 | (b) After the effective date of this Act, the balance of, | ||||||
| 8 | and monies
directed to be included in the Capital Development | ||||||
| 9 | Bond Retirement and
Interest Fund, Anti-Pollution Bond | ||||||
| 10 | Retirement and Interest Fund,
Transportation Bond, Series A | ||||||
| 11 | Retirement and Interest Fund, Transportation
Bond, Series B | ||||||
| 12 | Retirement and Interest Fund, and Coal Development Bond
| ||||||
| 13 | Retirement and Interest Fund shall be transferred to and | ||||||
| 14 | deposited in the
General Obligation Bond Retirement and | ||||||
| 15 | Interest Fund. This Fund shall be
used to make debt service | ||||||
| 16 | payments on the State's general obligation Bonds
heretofore | ||||||
| 17 | issued which are now outstanding and payable from the Funds | ||||||
| 18 | herein
listed as well as on Bonds issued under this Act.
| ||||||
| 19 | (c) The unused portion of federal funds received for or as | ||||||
| 20 | reimbursement for a capital
facilities project, as authorized | ||||||
| 21 | by Section 3 of this Act, for which
monies from the Capital | ||||||
| 22 | Development Fund have been expended shall remain in the Capital | ||||||
| 23 | Development Board Contributory Trust Fund and shall be used for | ||||||
| 24 | capital projects and for no other purpose, subject to | ||||||
| 25 | appropriation and as directed by the Capital Development Board. | ||||||
| 26 | Any federal funds received as reimbursement
for the completed | ||||||
| |||||||
| |||||||
| 1 | construction of a capital facilities project, as
authorized by | ||||||
| 2 | Section 3 of this Act, for which monies from the Capital
| ||||||
| 3 | Development Fund have been expended may be used for any expense | ||||||
| 4 | or project necessary for implementation of the Quincy Veterans' | ||||||
| 5 | Home Rehabilitation and Rebuilding Act for a period of 5 years | ||||||
| 6 | from the effective date of this amendatory Act of the 100th | ||||||
| 7 | General Assembly, and any remaining funds shall be deposited in | ||||||
| 8 | the General
Obligation Bond Retirement and Interest Fund.
| ||||||
| 9 | (Source: P.A. 100-23, eff. 7-6-17; 100-610, eff. 7-17-18; | ||||||
| 10 | 101-30, eff. 6-28-19.)
| ||||||
| 11 | (30 ILCS 330/19) (from Ch. 127, par. 669)
| ||||||
| 12 | Sec. 19.
Investment of Money Not Needed for Current
| ||||||
| 13 | Expenditures - Application of Earnings.
(a) The State Treasurer | ||||||
| 14 | may, with the Governor's approval, invest and
reinvest any | ||||||
| 15 | money from the Capital Development Fund, the Transportation
| ||||||
| 16 | Bond, Series A Fund, the Transportation Bond, Series B Fund, | ||||||
| 17 | the Multi-modal Transportation Bond Fund, the School
| ||||||
| 18 | Construction Fund, the Anti-Pollution Fund, the Coal | ||||||
| 19 | Development Fund and
the General Obligation Bond Retirement and | ||||||
| 20 | Interest Fund, in the State
Treasury, which is not needed for | ||||||
| 21 | current expenditures due or about to
become due from these | ||||||
| 22 | funds.
| ||||||
| 23 | (b) Monies received from the sale or redemption of | ||||||
| 24 | investments from the
Transportation Bond, Series A Fund and the | ||||||
| 25 | Multi-modal Transportation Bond Fund shall be deposited by the | ||||||
| |||||||
| |||||||
| 1 | State
Treasurer in the Road Fund.
| ||||||
| 2 | Monies received from the sale or redemption of investments | ||||||
| 3 | from the
Capital Development Fund, the Transportation Bond, | ||||||
| 4 | Series B Fund, the School
Construction Fund, the Anti-Pollution | ||||||
| 5 | Fund, and the Coal Development Fund
shall be deposited by the | ||||||
| 6 | State Treasurer in the General Revenue Fund.
| ||||||
| 7 | Monies from the sale or redemption of investments from the | ||||||
| 8 | General
Obligation Bond Retirement and Interest Fund shall be | ||||||
| 9 | deposited in the
General Obligation Bond Retirement and | ||||||
| 10 | Interest Fund.
| ||||||
| 11 | (c) Monies from the Capital Development Fund, the | ||||||
| 12 | Transportation Bond,
Series A Fund, the Transportation Bond, | ||||||
| 13 | Series B Fund, the Multi-modal Transportation Bond Fund, the | ||||||
| 14 | School
Construction Fund, the Anti-Pollution Fund, and the Coal | ||||||
| 15 | Development Fund
may be invested as permitted in "AN ACT in | ||||||
| 16 | relation to State moneys",
approved June 28, 1919, as amended | ||||||
| 17 | and in "AN ACT relating to certain
investments of public funds | ||||||
| 18 | by public agencies", approved July 23, 1943, as
amended. Monies | ||||||
| 19 | from the General Obligation Bond Retirement and Interest
Fund | ||||||
| 20 | may be invested in securities constituting direct obligations | ||||||
| 21 | of the
United States Government, or obligations, the principal | ||||||
| 22 | of and interest on which
are guaranteed by the United States | ||||||
| 23 | Government, or certificates of deposit
of any state or national | ||||||
| 24 | bank or savings and loan association.
For amounts not insured | ||||||
| 25 | by the Federal Deposit Insurance Corporation or
the Federal | ||||||
| 26 | Savings and Loan Insurance Corporation, as security the State
| ||||||
| |||||||
| |||||||
| 1 | Treasurer shall accept securities constituting direct | ||||||
| 2 | obligations of the
United States Government, or obligations, | ||||||
| 3 | the principal of and interest on
which are guaranteed by the | ||||||
| 4 | United States Government.
| ||||||
| 5 | (d) Accrued interest paid to the State at the time of the | ||||||
| 6 | delivery of
the Bonds shall be deposited into the General | ||||||
| 7 | Obligation Bond Retirement and Interest
Fund in the State | ||||||
| 8 | Treasury.
| ||||||
| 9 | (Source: P.A. 84-1248; 84-1474; 101-30, eff. 6-28-19.)
| ||||||
| 10 | Section 5-15. The Build Illinois Bond Act is amended by | ||||||
| 11 | changing Sections 2, 4, 6, and 8 as follows:
| ||||||
| 12 | (30 ILCS 425/2) (from Ch. 127, par. 2802)
| ||||||
| 13 | Sec. 2. Authorization for Bonds. The State of Illinois is
| ||||||
| 14 | authorized to issue, sell and provide for the retirement of | ||||||
| 15 | limited
obligation bonds, notes and other evidences of | ||||||
| 16 | indebtedness of the State of
Illinois in the total principal | ||||||
| 17 | amount of $9,484,681,100 $6,246,009,000
herein called "Bonds". | ||||||
| 18 | Such authorized amount of Bonds shall
be reduced from time to | ||||||
| 19 | time by amounts, if any, which are equal to the
moneys received | ||||||
| 20 | by the Department of Revenue in any fiscal year pursuant to
| ||||||
| 21 | Section 3-1001 of the "Illinois Vehicle Code", as amended, in | ||||||
| 22 | excess of the
Annual Specified Amount (as defined in Section 3 | ||||||
| 23 | of the "Retailers'
Occupation Tax Act", as amended) and | ||||||
| 24 | transferred at the end of such fiscal
year from the General | ||||||
| |||||||
| |||||||
| 1 | Revenue Fund to the Build Illinois Purposes Fund (now | ||||||
| 2 | abolished) as
provided in Section 3-1001 of said Code; | ||||||
| 3 | provided, however, that no such
reduction shall affect the | ||||||
| 4 | validity or enforceability of any Bonds issued
prior to such | ||||||
| 5 | reduction. Such amount of authorized Bonds
shall be exclusive | ||||||
| 6 | of any refunding Bonds issued pursuant to Section 15 of
this | ||||||
| 7 | Act and exclusive of any Bonds issued pursuant to this Section | ||||||
| 8 | which
are redeemed, purchased, advance refunded, or defeased in | ||||||
| 9 | accordance with
paragraph (f) of Section 4 of this Act. Bonds | ||||||
| 10 | shall be issued for the
categories and specific purposes | ||||||
| 11 | expressed in Section 4 of this Act.
| ||||||
| 12 | (Source: P.A. 98-94, eff. 7-17-13; 101-30, eff. 6-28-19.)
| ||||||
| 13 | (30 ILCS 425/4) (from Ch. 127, par. 2804)
| ||||||
| 14 | Sec. 4. Purposes of Bonds. Bonds shall be issued for the | ||||||
| 15 | following
purposes and in the approximate amounts as set forth | ||||||
| 16 | below:
| ||||||
| 17 | (a) $4,372,761,200 $3,222,800,000 for the expenses of | ||||||
| 18 | issuance and
sale of Bonds, including bond discounts, and for | ||||||
| 19 | planning, engineering,
acquisition, construction, | ||||||
| 20 | reconstruction, development, improvement and
extension of the | ||||||
| 21 | public infrastructure in the State of Illinois, including: the
| ||||||
| 22 | making of loans or grants to local governments for waste | ||||||
| 23 | disposal systems,
water and sewer line extensions and water | ||||||
| 24 | distribution and purification
facilities, rail or air or water | ||||||
| 25 | port improvements, gas and electric utility
extensions, | ||||||
| |||||||
| |||||||
| 1 | publicly owned industrial and commercial sites, buildings
used | ||||||
| 2 | for public administration purposes and other public | ||||||
| 3 | infrastructure capital
improvements; the making of loans or | ||||||
| 4 | grants to units of local government
for financing and | ||||||
| 5 | construction of wastewater facilities, including grants to | ||||||
| 6 | serve unincorporated areas; refinancing or
retiring bonds | ||||||
| 7 | issued between January 1, 1987 and January 1,
1990 by home rule | ||||||
| 8 | municipalities, debt service on which is provided from a
tax | ||||||
| 9 | imposed by home rule municipalities prior to January 1, 1990 on | ||||||
| 10 | the
sale of food and drugs pursuant to Section 8-11-1 of the | ||||||
| 11 | Home Rule
Municipal Retailers' Occupation Tax Act or Section | ||||||
| 12 | 8-11-5 of the Home
Rule Municipal Service Occupation Tax Act; | ||||||
| 13 | the making of deposits not
to exceed $70,000,000 in the | ||||||
| 14 | aggregate into
the Water Pollution Control Revolving Fund to | ||||||
| 15 | provide assistance in
accordance with the provisions of Title | ||||||
| 16 | IV-A of the Environmental
Protection Act; the planning, | ||||||
| 17 | engineering, acquisition,
construction, reconstruction, | ||||||
| 18 | alteration, expansion, extension and
improvement of highways, | ||||||
| 19 | bridges, structures separating highways and
railroads, rest | ||||||
| 20 | areas, interchanges, access
roads to and from any State or | ||||||
| 21 | local highway and other transportation
improvement projects | ||||||
| 22 | which are related to
economic development activities; the | ||||||
| 23 | making of loans or grants for
planning, engineering, | ||||||
| 24 | rehabilitation, improvement or construction of rail
and | ||||||
| 25 | transit facilities; the planning, engineering, acquisition,
| ||||||
| 26 | construction, reconstruction and improvement of watershed, | ||||||
| |||||||
| |||||||
| 1 | drainage, flood
control, recreation and related improvements | ||||||
| 2 | and facilities, including
expenses related to land and easement | ||||||
| 3 | acquisition, relocation, control
structures, channel work and | ||||||
| 4 | clearing and appurtenant work; the planning, engineering, | ||||||
| 5 | acquisition, construction, reconstruction and improvement of | ||||||
| 6 | State facilities and related infrastructure;
the making of Park | ||||||
| 7 | and Recreational Facilities Construction (PARC) grants;
the | ||||||
| 8 | making of grants to units of local government for community | ||||||
| 9 | development capital projects; the making of
grants for | ||||||
| 10 | improvement and development of zoos and park district field
| ||||||
| 11 | houses and related structures; and the making of grants for | ||||||
| 12 | improvement and
development of Navy Pier and related | ||||||
| 13 | structures.
| ||||||
| 14 | (b) $2,122,970,300 $849,000,000 for fostering economic | ||||||
| 15 | development and
increased employment and fostering the well | ||||||
| 16 | being of the citizens of Illinois through community | ||||||
| 17 | development, including:
the making of grants for improvement | ||||||
| 18 | and development of McCormick Place and
related structures; the
| ||||||
| 19 | planning and construction of a microelectronics research | ||||||
| 20 | center, including
the planning, engineering, construction, | ||||||
| 21 | improvement, renovation and
acquisition of buildings, | ||||||
| 22 | equipment and related utility support systems;
the making of | ||||||
| 23 | loans to businesses and investments in small businesses;
| ||||||
| 24 | acquiring real properties for industrial or commercial site | ||||||
| 25 | development;
acquiring, rehabilitating and reconveying | ||||||
| 26 | industrial and commercial
properties for the purpose of | ||||||
| |||||||
| |||||||
| 1 | expanding employment and encouraging private
and other public | ||||||
| 2 | sector investment in the economy of Illinois; the payment
of | ||||||
| 3 | expenses associated with siting the Superconducting Super | ||||||
| 4 | Collider Particle
Accelerator in Illinois and with its | ||||||
| 5 | acquisition, construction,
maintenance, operation, promotion | ||||||
| 6 | and support; the making of loans for the
planning, engineering, | ||||||
| 7 | acquisition, construction, improvement and
conversion of | ||||||
| 8 | facilities and equipment which will foster the use of
Illinois | ||||||
| 9 | coal; the payment of expenses associated with the
promotion, | ||||||
| 10 | establishment, acquisition and operation of small business
| ||||||
| 11 | incubator facilities and agribusiness research facilities, | ||||||
| 12 | including the lease,
purchase, renovation, planning, | ||||||
| 13 | engineering, construction and maintenance of
buildings, | ||||||
| 14 | utility support systems and equipment designated for such
| ||||||
| 15 | purposes and the establishment and maintenance of centralized | ||||||
| 16 | support
services within such facilities; the making of grants | ||||||
| 17 | for transportation electrification infrastructure projects | ||||||
| 18 | that promote use of clean and renewable energy;
the making of | ||||||
| 19 | capital expenditures and grants for broadband development and | ||||||
| 20 | for a statewide broadband deployment grant program;
the making | ||||||
| 21 | of grants to public entities and private persons and entities | ||||||
| 22 | for community development capital projects;
the making of | ||||||
| 23 | grants to public entities and private persons and entities for | ||||||
| 24 | capital projects in the context of grant programs focused on | ||||||
| 25 | assisting economically depressed areas, expanding affordable | ||||||
| 26 | housing, supporting the provision of human services, | ||||||
| |||||||
| |||||||
| 1 | supporting emerging technology enterprises, and supporting | ||||||
| 2 | minority owned businesses; and the making of grants or loans to
| ||||||
| 3 | units of local government for Urban Development Action Grant | ||||||
| 4 | and Housing
Partnership programs.
| ||||||
| 5 | (c) $2,711,076,600 $1,944,058,100 for the development and
| ||||||
| 6 | improvement of educational,
scientific, technical and | ||||||
| 7 | vocational programs and facilities and the
expansion of health | ||||||
| 8 | and human services for all citizens of Illinois,
including: the | ||||||
| 9 | making of grants to school districts and not-for-profit | ||||||
| 10 | organizations for early childhood construction projects | ||||||
| 11 | pursuant to Section 5-300 of the School Construction Law;
the | ||||||
| 12 | making of grants to educational institutions for educational, | ||||||
| 13 | scientific, technical and vocational program equipment and | ||||||
| 14 | facilities; the making of grants to museums for equipment and | ||||||
| 15 | facilities; the making of construction and improvement grants | ||||||
| 16 | and loans
to public libraries
and library systems; the making | ||||||
| 17 | of grants and loans for planning,
engineering, acquisition and | ||||||
| 18 | construction
of a new State central library in Springfield; the | ||||||
| 19 | planning, engineering,
acquisition and construction of an | ||||||
| 20 | animal and dairy sciences facility; the
planning, engineering, | ||||||
| 21 | acquisition and construction of a campus and all
related | ||||||
| 22 | buildings, facilities, equipment and materials for Richland
| ||||||
| 23 | Community College; the acquisition, rehabilitation and | ||||||
| 24 | installation of
equipment and materials for scientific and | ||||||
| 25 | historical surveys; the making of
grants or loans for | ||||||
| 26 | distribution to eligible vocational education instructional
| ||||||
| |||||||
| |||||||
| 1 | programs for the upgrading of vocational education programs, | ||||||
| 2 | school shops
and laboratories, including the acquisition, | ||||||
| 3 | rehabilitation and
installation of technical equipment and | ||||||
| 4 | materials; the making of grants or
loans for distribution to | ||||||
| 5 | eligible local educational agencies for the
upgrading of math | ||||||
| 6 | and science instructional programs, including the
acquisition | ||||||
| 7 | of instructional equipment and materials; miscellaneous | ||||||
| 8 | capital
improvements for universities and community colleges | ||||||
| 9 | including the
planning, engineering,
construction, | ||||||
| 10 | reconstruction, remodeling, improvement, repair and
| ||||||
| 11 | installation of capital facilities and costs of planning, | ||||||
| 12 | supplies,
equipment, materials, services, and all other | ||||||
| 13 | required expenses; the
making of grants or loans for repair, | ||||||
| 14 | renovation and miscellaneous capital
improvements for | ||||||
| 15 | privately operated colleges and universities and community
| ||||||
| 16 | colleges, including the planning, engineering, acquisition, | ||||||
| 17 | construction,
reconstruction, remodeling,
improvement, repair | ||||||
| 18 | and installation of capital facilities and costs of
planning, | ||||||
| 19 | supplies, equipment, materials, services, and all other | ||||||
| 20 | required
expenses; and the making of grants or loans for | ||||||
| 21 | distribution to local
governments for hospital and other health | ||||||
| 22 | care facilities including the
planning, engineering, | ||||||
| 23 | acquisition, construction, reconstruction,
remodeling, | ||||||
| 24 | improvement, repair and installation of capital facilities and
| ||||||
| 25 | costs of planning, supplies, equipment, materials, services | ||||||
| 26 | and all other
required expenses.
| ||||||
| |||||||
| |||||||
| 1 | (d) $277,873,000 $230,150,900 for protection, | ||||||
| 2 | preservation,
restoration and conservation of environmental | ||||||
| 3 | and natural resources,
including: the making of grants to soil | ||||||
| 4 | and water conservation districts
for the planning and | ||||||
| 5 | implementation of conservation practices and for
funding | ||||||
| 6 | contracts with the Soil Conservation Service for watershed
| ||||||
| 7 | planning; the making of grants to units of local government for | ||||||
| 8 | the
capital development and improvement of recreation areas, | ||||||
| 9 | including
planning and engineering costs, sewer projects, | ||||||
| 10 | including planning and
engineering costs and water projects, | ||||||
| 11 | including planning
and engineering costs, and for the | ||||||
| 12 | acquisition of open space lands,
including the acquisition of | ||||||
| 13 | easements and other property interests of less
than fee simple | ||||||
| 14 | ownership; the making of grants to units of local government | ||||||
| 15 | through the Illinois Green Infrastructure Grant Program to | ||||||
| 16 | protect water quality and mitigate flooding; the acquisition | ||||||
| 17 | and related costs and development
and management of natural | ||||||
| 18 | heritage lands, including natural areas and areas
providing | ||||||
| 19 | habitat for
endangered species and nongame wildlife, and buffer | ||||||
| 20 | area lands; the
acquisition and related costs and development | ||||||
| 21 | and management of
habitat lands, including forest, wildlife | ||||||
| 22 | habitat and wetlands;
and the removal and disposition of | ||||||
| 23 | hazardous substances, including the cost of
project | ||||||
| 24 | management, equipment, laboratory analysis, and contractual | ||||||
| 25 | services
necessary for preventative and corrective actions | ||||||
| 26 | related to the preservation,
restoration and conservation of | ||||||
| |||||||
| |||||||
| 1 | the environment, including deposits not to
exceed $60,000,000 | ||||||
| 2 | in the aggregate into the Hazardous Waste Fund and the
| ||||||
| 3 | Brownfields Redevelopment Fund for improvements in accordance | ||||||
| 4 | with the
provisions of Titles V and XVII of the Environmental | ||||||
| 5 | Protection Act.
| ||||||
| 6 | (e) The amount specified in paragraph (a) above
shall | ||||||
| 7 | include an amount necessary to pay reasonable expenses of each
| ||||||
| 8 | issuance and sale of the Bonds, as specified in the related | ||||||
| 9 | Bond Sale Order
(hereinafter defined).
| ||||||
| 10 | (f) Any unexpended proceeds from any sale of
Bonds which | ||||||
| 11 | are held in the Build Illinois Bond Fund may be used to redeem,
| ||||||
| 12 | purchase, advance refund, or defease any Bonds outstanding.
| ||||||
| 13 | (Source: P.A. 98-94, eff. 7-17-13; 101-30, eff. 6-28-19.)
| ||||||
| 14 | (30 ILCS 425/6) (from Ch. 127, par. 2806)
| ||||||
| 15 | Sec. 6. Conditions for issuance and sale of Bonds - | ||||||
| 16 | requirements for
Bonds - master and supplemental indentures - | ||||||
| 17 | credit and liquidity
enhancement. | ||||||
| 18 | (a) Bonds shall be issued and sold from time to time, in | ||||||
| 19 | one
or more series, in such amounts and at such prices as | ||||||
| 20 | directed by the
Governor, upon recommendation by the Director | ||||||
| 21 | of the
Governor's Office of Management and Budget.
Bonds shall | ||||||
| 22 | be payable only from the specific sources and secured in the
| ||||||
| 23 | manner provided in this Act. Bonds shall be in such form, in | ||||||
| 24 | such
denominations, mature on such dates within 25 years from | ||||||
| 25 | their date of
issuance, be subject to optional or mandatory | ||||||
| |||||||
| |||||||
| 1 | redemption, bear interest
payable at such times and at such | ||||||
| 2 | rate or rates, fixed or variable, and be
dated as shall be | ||||||
| 3 | fixed and determined by the Director of the
Governor's Office | ||||||
| 4 | of Management and Budget
in an order authorizing the
issuance | ||||||
| 5 | and sale of any series of
Bonds, which order shall be approved | ||||||
| 6 | by the Governor and is herein called a
"Bond Sale Order"; | ||||||
| 7 | provided, however, that interest payable at fixed rates
shall | ||||||
| 8 | not exceed that permitted in "An Act to authorize public | ||||||
| 9 | corporations
to issue bonds, other evidences of indebtedness | ||||||
| 10 | and tax anticipation
warrants subject to interest rate | ||||||
| 11 | limitations set forth therein", approved
May 26, 1970, as now | ||||||
| 12 | or hereafter amended, and interest payable at variable
rates | ||||||
| 13 | shall not exceed the maximum rate permitted in the Bond Sale | ||||||
| 14 | Order.
Said Bonds shall be payable at such place or places, | ||||||
| 15 | within or without the
State of Illinois,
and may be made | ||||||
| 16 | registrable
as to either principal only or as to both principal | ||||||
| 17 | and interest, as shall
be specified in the Bond Sale
Order. | ||||||
| 18 | Bonds may be callable or subject to purchase and retirement or
| ||||||
| 19 | remarketing as fixed and determined in the Bond Sale Order. | ||||||
| 20 | Bonds (i) except for refunding Bonds satisfying the | ||||||
| 21 | requirements of Section 15 of this Act and sold during fiscal | ||||||
| 22 | year 2009, 2010, 2011, 2017, 2018, or 2019, must be issued with | ||||||
| 23 | principal or mandatory redemption amounts in equal amounts, | ||||||
| 24 | with the first maturity issued occurring within the fiscal year | ||||||
| 25 | in which the Bonds are issued or within the next succeeding | ||||||
| 26 | fiscal year and (ii) must mature or be subject to mandatory | ||||||
| |||||||
| |||||||
| 1 | redemption each fiscal year thereafter up to 25 years, except | ||||||
| 2 | for refunding Bonds satisfying the requirements of Section 15 | ||||||
| 3 | of this Act and sold during fiscal year 2009, 2010, or 2011 | ||||||
| 4 | which must mature or be subject to mandatory redemption each | ||||||
| 5 | fiscal year thereafter up to 16 years.
| ||||||
| 6 | All Bonds authorized under this Act shall be issued | ||||||
| 7 | pursuant
to a master trust indenture ("Master Indenture") | ||||||
| 8 | executed and delivered on
behalf of the State by the Director | ||||||
| 9 | of the
Governor's Office of Management and Budget, such
Master | ||||||
| 10 | Indenture to be in substantially the form approved in the Bond | ||||||
| 11 | Sale
Order authorizing the issuance and sale of the initial | ||||||
| 12 | series of Bonds
issued under this Act. Such initial series of | ||||||
| 13 | Bonds may, and each
subsequent series of Bonds shall, also be | ||||||
| 14 | issued pursuant to a supplemental
trust indenture | ||||||
| 15 | ("Supplemental Indenture") executed and delivered on behalf
of | ||||||
| 16 | the State by the Director of the
Governor's Office of | ||||||
| 17 | Management and Budget, each such
Supplemental
Indenture to be | ||||||
| 18 | in substantially the form approved in the Bond Sale Order
| ||||||
| 19 | relating to such series. The Master Indenture and any | ||||||
| 20 | Supplemental
Indenture shall be entered into with a bank or | ||||||
| 21 | trust company in the State
of Illinois having trust powers and | ||||||
| 22 | possessing capital and surplus of not
less than $100,000,000. | ||||||
| 23 | Such indentures shall set forth the terms and
conditions of the | ||||||
| 24 | Bonds and provide for payment of and security for the
Bonds, | ||||||
| 25 | including the establishment and maintenance of debt service and
| ||||||
| 26 | reserve funds, and for other protections for holders of the | ||||||
| |||||||
| |||||||
| 1 | Bonds.
The term "reserve funds" as used in this Act shall | ||||||
| 2 | include funds and
accounts established under indentures to | ||||||
| 3 | provide for the payment of
principal of and premium and | ||||||
| 4 | interest on Bonds, to provide for the purchase,
retirement or | ||||||
| 5 | defeasance of Bonds, to provide for fees of
trustees, | ||||||
| 6 | registrars, paying agents and other fiduciaries and to provide
| ||||||
| 7 | for payment of costs of and debt service payable in respect of | ||||||
| 8 | credit or
liquidity enhancement arrangements, interest rate | ||||||
| 9 | swaps or guarantees or
financial futures contracts and
indexing | ||||||
| 10 | and remarketing agents' services.
| ||||||
| 11 | In the case of any series of Bonds bearing interest at a | ||||||
| 12 | variable
interest rate ("Variable Rate Bonds"), in lieu of | ||||||
| 13 | determining the rate or
rates at which such series of Variable | ||||||
| 14 | Rate Bonds shall bear interest and
the price or prices
at which | ||||||
| 15 | such Variable Rate Bonds shall be initially sold or remarketed | ||||||
| 16 | (in
the event of purchase and subsequent resale), the Bond
Sale | ||||||
| 17 | Order may provide that such interest rates and prices may vary | ||||||
| 18 | from time to time
depending on criteria established in such | ||||||
| 19 | Bond Sale Order, which criteria
may include, without | ||||||
| 20 | limitation, references to indices or variations in
interest | ||||||
| 21 | rates as may, in the judgment of a remarketing agent, be
| ||||||
| 22 | necessary to cause Bonds of such series to be remarketable from | ||||||
| 23 | time to
time at a price equal to their principal amount (or | ||||||
| 24 | compound accreted
value in the case of original issue discount | ||||||
| 25 | Bonds), and may provide for
appointment of indexing agents and | ||||||
| 26 | a bank, trust company,
investment bank or other financial | ||||||
| |||||||
| |||||||
| 1 | institution to serve as remarketing
agent in that connection. | ||||||
| 2 | The Bond Sale Order may provide that alternative
interest rates | ||||||
| 3 | or provisions for establishing alternative interest rates,
| ||||||
| 4 | different security or claim priorities or different call or | ||||||
| 5 | amortization provisions
will apply during such times as Bonds | ||||||
| 6 | of any series are held by a person
providing credit or | ||||||
| 7 | liquidity enhancement arrangements for such Bonds as
| ||||||
| 8 | authorized in subsection (b) of Section 6 of this Act.
| ||||||
| 9 | (b) In connection with the issuance of any series of Bonds, | ||||||
| 10 | the State
may enter into arrangements to provide additional | ||||||
| 11 | security and liquidity
for such Bonds, including, without | ||||||
| 12 | limitation, bond or interest rate
insurance or letters of | ||||||
| 13 | credit, lines of credit, bond purchase contracts or
other | ||||||
| 14 | arrangements whereby funds are made
available to retire or | ||||||
| 15 | purchase Bonds, thereby assuring the ability of
owners of the | ||||||
| 16 | Bonds to sell or redeem their Bonds.
The State may enter into | ||||||
| 17 | contracts and may agree to pay fees to persons
providing such | ||||||
| 18 | arrangements, but only under circumstances where the
Director | ||||||
| 19 | of the Bureau of the Budget
(now Governor's Office of | ||||||
| 20 | Management and Budget)
certifies that he reasonably expects
the | ||||||
| 21 | total interest paid or to be paid on the Bonds, together with | ||||||
| 22 | the fees
for the arrangements (being treated as if interest), | ||||||
| 23 | would not, taken
together, cause the Bonds to bear interest, | ||||||
| 24 | calculated to their stated
maturity, at a rate in excess of the | ||||||
| 25 | rate which the Bonds would bear in the
absence of such | ||||||
| 26 | arrangements. Any bonds, notes or other evidences of
| ||||||
| |||||||
| |||||||
| 1 | indebtedness issued pursuant to any such arrangements for the | ||||||
| 2 | purpose of
retiring and discharging outstanding Bonds
shall | ||||||
| 3 | constitute refunding Bonds
under Section 15 of this Act. The | ||||||
| 4 | State may participate in and enter
into arrangements with | ||||||
| 5 | respect to interest rate swaps or guarantees or
financial | ||||||
| 6 | futures contracts for the
purpose of limiting or restricting | ||||||
| 7 | interest rate risk; provided
that such arrangements shall be | ||||||
| 8 | made with or executed through banks
having capital and surplus | ||||||
| 9 | of not less than $100,000,000 or insurance
companies holding | ||||||
| 10 | the
highest policyholder rating accorded insurers by A.M. Best & | ||||||
| 11 | Co. or any
comparable rating service or government bond | ||||||
| 12 | dealers reporting to, trading
with, and recognized as primary | ||||||
| 13 | dealers by a Federal Reserve Bank and
having capital and | ||||||
| 14 | surplus of not less than $100,000,000,
or other persons whose
| ||||||
| 15 | debt securities are rated in the highest long-term categories | ||||||
| 16 | by both
Moody's Investors' Services, Inc. and Standard & Poor's | ||||||
| 17 | Corporation.
Agreements incorporating any of the foregoing | ||||||
| 18 | arrangements may be executed
and delivered by the Director of | ||||||
| 19 | the
Governor's Office of Management and Budget on behalf of the
| ||||||
| 20 | State in substantially the form approved in the Bond Sale Order | ||||||
| 21 | relating to
such Bonds.
| ||||||
| 22 | (c) "Build America Bonds" in this Section means Bonds | ||||||
| 23 | authorized by Section 54AA of the Internal Revenue Code of | ||||||
| 24 | 1986, as amended ("Internal Revenue Code"), and bonds issued | ||||||
| 25 | from time to time to refund or continue to refund "Build | ||||||
| 26 | America Bonds". | ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; | ||||||
| 2 | 100-587, eff. 6-4-18; 101-30, eff. 6-28-19.)
| ||||||
| 3 | (30 ILCS 425/8) (from Ch. 127, par. 2808)
| ||||||
| 4 | Sec. 8. Sale of Bonds. Bonds, except as otherwise provided | ||||||
| 5 | in this Section, shall be sold from time to time pursuant to
| ||||||
| 6 | notice of sale and public bid or by negotiated sale in such | ||||||
| 7 | amounts and at such
times as are directed by the Governor, upon | ||||||
| 8 | recommendation by the Director of
the Governor's Office of | ||||||
| 9 | Management and Budget. At least 25%, based on total principal | ||||||
| 10 | amount, of all Bonds issued each fiscal year shall be sold | ||||||
| 11 | pursuant to notice of sale and public bid. At all times during | ||||||
| 12 | each fiscal year, no more than 75%, based on total principal | ||||||
| 13 | amount, of the Bonds issued each fiscal year shall have been | ||||||
| 14 | sold by negotiated sale. Failure to satisfy the requirements in | ||||||
| 15 | the preceding 2 sentences shall not affect the validity of any | ||||||
| 16 | previously issued Bonds; and further provided that refunding | ||||||
| 17 | Bonds satisfying the requirements of Section 15 of this Act and | ||||||
| 18 | sold during fiscal year 2009, 2010, 2011, 2017, 2018, or 2019 | ||||||
| 19 | shall not be subject to the requirements in the preceding 2 | ||||||
| 20 | sentences. | ||||||
| 21 | If any Bonds are to be sold pursuant to notice of sale and | ||||||
| 22 | public bid, the Director of the
Governor's Office of Management | ||||||
| 23 | and Budget shall comply with the
competitive request for | ||||||
| 24 | proposal process set forth in the Illinois
Procurement Code and | ||||||
| 25 | all other applicable requirements of that Code. | ||||||
| |||||||
| |||||||
| 1 | If Bonds are to be sold pursuant to notice of sale and | ||||||
| 2 | public bid, the
Director of the
Governor's Office of Management | ||||||
| 3 | and Budget may, from time to time, as Bonds are to be sold, | ||||||
| 4 | advertise
the sale of the Bonds in at least 2 daily newspapers, | ||||||
| 5 | one of which is
published in the City of Springfield and one in | ||||||
| 6 | the City of Chicago. The sale
of the Bonds shall also be
| ||||||
| 7 | advertised in the volume of the Illinois Procurement Bulletin | ||||||
| 8 | that is
published by the Department of Central Management | ||||||
| 9 | Services, and shall be published once at least 10 days prior to | ||||||
| 10 | the date fixed
for the opening of the bids. The Director of the
| ||||||
| 11 | Governor's Office of Management and Budget may
reschedule the | ||||||
| 12 | date of sale upon the giving of such additional notice as the
| ||||||
| 13 | Director deems adequate to inform prospective bidders of
the | ||||||
| 14 | change; provided, however, that all other conditions of the | ||||||
| 15 | sale shall
continue as originally advertised.
Executed Bonds | ||||||
| 16 | shall, upon payment
therefor, be delivered to the purchaser, | ||||||
| 17 | and the proceeds of Bonds shall be
paid into the State Treasury | ||||||
| 18 | as
directed by Section 9 of this Act.
The
Governor or the | ||||||
| 19 | Director of the
Governor's Office of Management and Budget is | ||||||
| 20 | hereby authorized
and directed to execute and
deliver contracts | ||||||
| 21 | of sale with underwriters and to execute and deliver such
| ||||||
| 22 | certificates, indentures, agreements and documents, including | ||||||
| 23 | any
supplements or amendments thereto, and to take such actions | ||||||
| 24 | and do such
things as shall be necessary or desirable to carry | ||||||
| 25 | out the purposes of this
Act.
Any action authorized or | ||||||
| 26 | permitted to be taken by the Director of the
Governor's Office | ||||||
| |||||||
| |||||||
| 1 | of Management and Budget
pursuant to this Act is hereby | ||||||
| 2 | authorized to be taken
by any person specifically designated by | ||||||
| 3 | the Governor to take such action
in a certificate signed by the | ||||||
| 4 | Governor and filed with the Secretary of State.
| ||||||
| 5 | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; | ||||||
| 6 | 100-587, eff. 6-4-18; 101-30, eff. 6-28-19.)
| ||||||
| 7 | Section 5-20. The Regional Transportation Authority Act is | ||||||
| 8 | amended by changing Section 2.32 as follows:
| ||||||
| 9 | (70 ILCS 3615/2.32)
| ||||||
| 10 | Sec. 2.32. Clean/green vehicles. Any vehicles purchased | ||||||
| 11 | from funds made available to the Authority from the | ||||||
| 12 | Transportation Bond, Series B Fund or the Multi-modal | ||||||
| 13 | Transportation Bond Fund must incorporate clean/green | ||||||
| 14 | technologies and alternative fuel technologies, to the extent | ||||||
| 15 | practical.
| ||||||
| 16 | (Source: P.A. 96-8, eff. 4-28-09; 101-30, eff. 6-28-19.)
| ||||||
| 17 | Article 10. | ||||||
| 18 | (35 ILCS 185/Act rep.) | ||||||
| 19 | Section 10-1. The Leveling the Playing Field for Illinois | ||||||
| 20 | Retail Act is repealed.
| ||||||
| 21 | (35 ILCS 525/Act rep.) | ||||||
| |||||||
| |||||||
| 1 | Section 10-2. The Parking Excise Tax Act is repealed.
| ||||||
| 2 | Section 10-5. The Illinois Administrative Procedure Act is | ||||||
| 3 | amended by changing Section 5-45 as follows:
| ||||||
| 4 | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | ||||||
| 5 | Sec. 5-45. Emergency rulemaking. | ||||||
| 6 | (a) "Emergency" means the existence of any situation that | ||||||
| 7 | any agency
finds reasonably constitutes a threat to the public | ||||||
| 8 | interest, safety, or
welfare. | ||||||
| 9 | (b) If any agency finds that an
emergency exists that | ||||||
| 10 | requires adoption of a rule upon fewer days than
is required by | ||||||
| 11 | Section 5-40 and states in writing its reasons for that
| ||||||
| 12 | finding, the agency may adopt an emergency rule without prior | ||||||
| 13 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||
| 14 | with the Secretary of
State under Section 5-70. The notice | ||||||
| 15 | shall include the text of the
emergency rule and shall be | ||||||
| 16 | published in the Illinois Register. Consent
orders or other | ||||||
| 17 | court orders adopting settlements negotiated by an agency
may | ||||||
| 18 | be adopted under this Section. Subject to applicable | ||||||
| 19 | constitutional or
statutory provisions, an emergency rule | ||||||
| 20 | becomes effective immediately upon
filing under Section 5-65 or | ||||||
| 21 | at a stated date less than 10 days
thereafter. The agency's | ||||||
| 22 | finding and a statement of the specific reasons
for the finding | ||||||
| 23 | shall be filed with the rule. The agency shall take
reasonable | ||||||
| 24 | and appropriate measures to make emergency rules known to the
| ||||||
| |||||||
| |||||||
| 1 | persons who may be affected by them. | ||||||
| 2 | (c) An emergency rule may be effective for a period of not | ||||||
| 3 | longer than
150 days, but the agency's authority to adopt an | ||||||
| 4 | identical rule under Section
5-40 is not precluded. No | ||||||
| 5 | emergency rule may be adopted more
than once in any 24-month | ||||||
| 6 | period, except that this limitation on the number
of emergency | ||||||
| 7 | rules that may be adopted in a 24-month period does not apply
| ||||||
| 8 | to (i) emergency rules that make additions to and deletions | ||||||
| 9 | from the Drug
Manual under Section 5-5.16 of the Illinois | ||||||
| 10 | Public Aid Code or the
generic drug formulary under Section | ||||||
| 11 | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | ||||||
| 12 | emergency rules adopted by the Pollution Control
Board before | ||||||
| 13 | July 1, 1997 to implement portions of the Livestock Management
| ||||||
| 14 | Facilities Act, (iii) emergency rules adopted by the Illinois | ||||||
| 15 | Department of Public Health under subsections (a) through (i) | ||||||
| 16 | of Section 2 of the Department of Public Health Act when | ||||||
| 17 | necessary to protect the public's health, (iv) emergency rules | ||||||
| 18 | adopted pursuant to subsection (n) of this Section, (v) | ||||||
| 19 | emergency rules adopted pursuant to subsection (o) of this | ||||||
| 20 | Section, or (vi) emergency rules adopted pursuant to subsection | ||||||
| 21 | (c-5) of this Section. Two or more emergency rules having | ||||||
| 22 | substantially the same
purpose and effect shall be deemed to be | ||||||
| 23 | a single rule for purposes of this
Section. | ||||||
| 24 | (c-5) To facilitate the maintenance of the program of group | ||||||
| 25 | health benefits provided to annuitants, survivors, and retired | ||||||
| 26 | employees under the State Employees Group Insurance Act of | ||||||
| |||||||
| |||||||
| 1 | 1971, rules to alter the contributions to be paid by the State, | ||||||
| 2 | annuitants, survivors, retired employees, or any combination | ||||||
| 3 | of those entities, for that program of group health benefits, | ||||||
| 4 | shall be adopted as emergency rules. The adoption of those | ||||||
| 5 | rules shall be considered an emergency and necessary for the | ||||||
| 6 | public interest, safety, and welfare. | ||||||
| 7 | (d) In order to provide for the expeditious and timely | ||||||
| 8 | implementation
of the State's fiscal year 1999 budget, | ||||||
| 9 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
| 10 | or 90-588
or any other budget initiative for fiscal year 1999 | ||||||
| 11 | may be adopted in
accordance with this Section by the agency | ||||||
| 12 | charged with administering that
provision or initiative, | ||||||
| 13 | except that the 24-month limitation on the adoption
of | ||||||
| 14 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
| 15 | do not apply
to rules adopted under this subsection (d). The | ||||||
| 16 | adoption of emergency rules
authorized by this subsection (d) | ||||||
| 17 | shall be deemed to be necessary for the
public interest, | ||||||
| 18 | safety, and welfare. | ||||||
| 19 | (e) In order to provide for the expeditious and timely | ||||||
| 20 | implementation
of the State's fiscal year 2000 budget, | ||||||
| 21 | emergency rules to implement any
provision of Public Act 91-24
| ||||||
| 22 | or any other budget initiative for fiscal year 2000 may be | ||||||
| 23 | adopted in
accordance with this Section by the agency charged | ||||||
| 24 | with administering that
provision or initiative, except that | ||||||
| 25 | the 24-month limitation on the adoption
of emergency rules and | ||||||
| 26 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
| |||||||
| |||||||
| 1 | rules adopted under this subsection (e). The adoption of | ||||||
| 2 | emergency rules
authorized by this subsection (e) shall be | ||||||
| 3 | deemed to be necessary for the
public interest, safety, and | ||||||
| 4 | welfare. | ||||||
| 5 | (f) In order to provide for the expeditious and timely | ||||||
| 6 | implementation
of the State's fiscal year 2001 budget, | ||||||
| 7 | emergency rules to implement any
provision of Public Act 91-712
| ||||||
| 8 | or any other budget initiative for fiscal year 2001 may be | ||||||
| 9 | adopted in
accordance with this Section by the agency charged | ||||||
| 10 | with administering that
provision or initiative, except that | ||||||
| 11 | the 24-month limitation on the adoption
of emergency rules and | ||||||
| 12 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
| 13 | rules adopted under this subsection (f). The adoption of | ||||||
| 14 | emergency rules
authorized by this subsection (f) shall be | ||||||
| 15 | deemed to be necessary for the
public interest, safety, and | ||||||
| 16 | welfare. | ||||||
| 17 | (g) In order to provide for the expeditious and timely | ||||||
| 18 | implementation
of the State's fiscal year 2002 budget, | ||||||
| 19 | emergency rules to implement any
provision of Public Act 92-10
| ||||||
| 20 | or any other budget initiative for fiscal year 2002 may be | ||||||
| 21 | adopted in
accordance with this Section by the agency charged | ||||||
| 22 | with administering that
provision or initiative, except that | ||||||
| 23 | the 24-month limitation on the adoption
of emergency rules and | ||||||
| 24 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
| 25 | rules adopted under this subsection (g). The adoption of | ||||||
| 26 | emergency rules
authorized by this subsection (g) shall be | ||||||
| |||||||
| |||||||
| 1 | deemed to be necessary for the
public interest, safety, and | ||||||
| 2 | welfare. | ||||||
| 3 | (h) In order to provide for the expeditious and timely | ||||||
| 4 | implementation
of the State's fiscal year 2003 budget, | ||||||
| 5 | emergency rules to implement any
provision of Public Act 92-597
| ||||||
| 6 | or any other budget initiative for fiscal year 2003 may be | ||||||
| 7 | adopted in
accordance with this Section by the agency charged | ||||||
| 8 | with administering that
provision or initiative, except that | ||||||
| 9 | the 24-month limitation on the adoption
of emergency rules and | ||||||
| 10 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
| 11 | rules adopted under this subsection (h). The adoption of | ||||||
| 12 | emergency rules
authorized by this subsection (h) shall be | ||||||
| 13 | deemed to be necessary for the
public interest, safety, and | ||||||
| 14 | welfare. | ||||||
| 15 | (i) In order to provide for the expeditious and timely | ||||||
| 16 | implementation
of the State's fiscal year 2004 budget, | ||||||
| 17 | emergency rules to implement any
provision of Public Act 93-20
| ||||||
| 18 | or any other budget initiative for fiscal year 2004 may be | ||||||
| 19 | adopted in
accordance with this Section by the agency charged | ||||||
| 20 | with administering that
provision or initiative, except that | ||||||
| 21 | the 24-month limitation on the adoption
of emergency rules and | ||||||
| 22 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
| 23 | rules adopted under this subsection (i). The adoption of | ||||||
| 24 | emergency rules
authorized by this subsection (i) shall be | ||||||
| 25 | deemed to be necessary for the
public interest, safety, and | ||||||
| 26 | welfare. | ||||||
| |||||||
| |||||||
| 1 | (j) In order to provide for the expeditious and timely | ||||||
| 2 | implementation of the provisions of the State's fiscal year | ||||||
| 3 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
| 4 | Implementation (Human Services) Act, emergency rules to | ||||||
| 5 | implement any provision of the Fiscal Year 2005 Budget | ||||||
| 6 | Implementation (Human Services) Act may be adopted in | ||||||
| 7 | accordance with this Section by the agency charged with | ||||||
| 8 | administering that provision, except that the 24-month | ||||||
| 9 | limitation on the adoption of emergency rules and the | ||||||
| 10 | provisions of Sections 5-115 and 5-125 do not apply to rules | ||||||
| 11 | adopted under this subsection (j). The Department of Public Aid | ||||||
| 12 | may also adopt rules under this subsection (j) necessary to | ||||||
| 13 | administer the Illinois Public Aid Code and the Children's | ||||||
| 14 | Health Insurance Program Act. The adoption of emergency rules | ||||||
| 15 | authorized by this subsection (j) shall be deemed to be | ||||||
| 16 | necessary for the public interest, safety, and welfare.
| ||||||
| 17 | (k) In order to provide for the expeditious and timely | ||||||
| 18 | implementation of the provisions of the State's fiscal year | ||||||
| 19 | 2006 budget, emergency rules to implement any provision of | ||||||
| 20 | Public Act 94-48 or any other budget initiative for fiscal year | ||||||
| 21 | 2006 may be adopted in accordance with this Section by the | ||||||
| 22 | agency charged with administering that provision or | ||||||
| 23 | initiative, except that the 24-month limitation on the adoption | ||||||
| 24 | of emergency rules and the provisions of Sections 5-115 and | ||||||
| 25 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
| 26 | The Department of Healthcare and Family Services may also adopt | ||||||
| |||||||
| |||||||
| 1 | rules under this subsection (k) necessary to administer the | ||||||
| 2 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
| 3 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
| 4 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
| 5 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
| 6 | Children's Health Insurance Program Act. The adoption of | ||||||
| 7 | emergency rules authorized by this subsection (k) shall be | ||||||
| 8 | deemed to be necessary for the public interest, safety, and | ||||||
| 9 | welfare.
| ||||||
| 10 | (l) In order to provide for the expeditious and timely | ||||||
| 11 | implementation of the provisions of the
State's fiscal year | ||||||
| 12 | 2007 budget, the Department of Healthcare and Family Services | ||||||
| 13 | may adopt emergency rules during fiscal year 2007, including | ||||||
| 14 | rules effective July 1, 2007, in
accordance with this | ||||||
| 15 | subsection to the extent necessary to administer the | ||||||
| 16 | Department's responsibilities with respect to amendments to | ||||||
| 17 | the State plans and Illinois waivers approved by the federal | ||||||
| 18 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
| 19 | requirements of Title XIX and Title XXI of the federal Social | ||||||
| 20 | Security Act. The adoption of emergency rules
authorized by | ||||||
| 21 | this subsection (l) shall be deemed to be necessary for the | ||||||
| 22 | public interest,
safety, and welfare.
| ||||||
| 23 | (m) In order to provide for the expeditious and timely | ||||||
| 24 | implementation of the provisions of the
State's fiscal year | ||||||
| 25 | 2008 budget, the Department of Healthcare and Family Services | ||||||
| 26 | may adopt emergency rules during fiscal year 2008, including | ||||||
| |||||||
| |||||||
| 1 | rules effective July 1, 2008, in
accordance with this | ||||||
| 2 | subsection to the extent necessary to administer the | ||||||
| 3 | Department's responsibilities with respect to amendments to | ||||||
| 4 | the State plans and Illinois waivers approved by the federal | ||||||
| 5 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
| 6 | requirements of Title XIX and Title XXI of the federal Social | ||||||
| 7 | Security Act. The adoption of emergency rules
authorized by | ||||||
| 8 | this subsection (m) shall be deemed to be necessary for the | ||||||
| 9 | public interest,
safety, and welfare.
| ||||||
| 10 | (n) In order to provide for the expeditious and timely | ||||||
| 11 | implementation of the provisions of the State's fiscal year | ||||||
| 12 | 2010 budget, emergency rules to implement any provision of | ||||||
| 13 | Public Act 96-45 or any other budget initiative authorized by | ||||||
| 14 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
| 15 | in accordance with this Section by the agency charged with | ||||||
| 16 | administering that provision or initiative. The adoption of | ||||||
| 17 | emergency rules authorized by this subsection (n) shall be | ||||||
| 18 | deemed to be necessary for the public interest, safety, and | ||||||
| 19 | welfare. The rulemaking authority granted in this subsection | ||||||
| 20 | (n) shall apply only to rules promulgated during Fiscal Year | ||||||
| 21 | 2010. | ||||||
| 22 | (o) In order to provide for the expeditious and timely | ||||||
| 23 | implementation of the provisions of the State's fiscal year | ||||||
| 24 | 2011 budget, emergency rules to implement any provision of | ||||||
| 25 | Public Act 96-958 or any other budget initiative authorized by | ||||||
| 26 | the 96th General Assembly for fiscal year 2011 may be adopted | ||||||
| |||||||
| |||||||
| 1 | in accordance with this Section by the agency charged with | ||||||
| 2 | administering that provision or initiative. The adoption of | ||||||
| 3 | emergency rules authorized by this subsection (o) is deemed to | ||||||
| 4 | be necessary for the public interest, safety, and welfare. The | ||||||
| 5 | rulemaking authority granted in this subsection (o) applies | ||||||
| 6 | only to rules promulgated on or after July 1, 2010 (the | ||||||
| 7 | effective date of Public Act 96-958) through June 30, 2011. | ||||||
| 8 | (p) In order to provide for the expeditious and timely | ||||||
| 9 | implementation of the provisions of Public Act 97-689, | ||||||
| 10 | emergency rules to implement any provision of Public Act 97-689 | ||||||
| 11 | may be adopted in accordance with this subsection (p) by the | ||||||
| 12 | agency charged with administering that provision or | ||||||
| 13 | initiative. The 150-day limitation of the effective period of | ||||||
| 14 | emergency rules does not apply to rules adopted under this | ||||||
| 15 | subsection (p), and the effective period may continue through | ||||||
| 16 | June 30, 2013. The 24-month limitation on the adoption of | ||||||
| 17 | emergency rules does not apply to rules adopted under this | ||||||
| 18 | subsection (p). The adoption of emergency rules authorized by | ||||||
| 19 | this subsection (p) is deemed to be necessary for the public | ||||||
| 20 | interest, safety, and welfare. | ||||||
| 21 | (q) In order to provide for the expeditious and timely | ||||||
| 22 | implementation of the provisions of Articles 7, 8, 9, 11, and | ||||||
| 23 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
| 24 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
| 25 | may be adopted in accordance with this subsection (q) by the | ||||||
| 26 | agency charged with administering that provision or | ||||||
| |||||||
| |||||||
| 1 | initiative. The 24-month limitation on the adoption of | ||||||
| 2 | emergency rules does not apply to rules adopted under this | ||||||
| 3 | subsection (q). The adoption of emergency rules authorized by | ||||||
| 4 | this subsection (q) is deemed to be necessary for the public | ||||||
| 5 | interest, safety, and welfare. | ||||||
| 6 | (r) In order to provide for the expeditious and timely | ||||||
| 7 | implementation of the provisions of Public Act 98-651, | ||||||
| 8 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
| 9 | in accordance with this subsection (r) by the Department of | ||||||
| 10 | Healthcare and Family Services. The 24-month limitation on the | ||||||
| 11 | adoption of emergency rules does not apply to rules adopted | ||||||
| 12 | under this subsection (r). The adoption of emergency rules | ||||||
| 13 | authorized by this subsection (r) is deemed to be necessary for | ||||||
| 14 | the public interest, safety, and welfare. | ||||||
| 15 | (s) In order to provide for the expeditious and timely | ||||||
| 16 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | ||||||
| 17 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
| 18 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
| 19 | Public Aid Code may be adopted in accordance with this | ||||||
| 20 | subsection (s) by the Department of Healthcare and Family | ||||||
| 21 | Services. The rulemaking authority granted in this subsection | ||||||
| 22 | (s) shall apply only to those rules adopted prior to July 1, | ||||||
| 23 | 2015. Notwithstanding any other provision of this Section, any | ||||||
| 24 | emergency rule adopted under this subsection (s) shall only | ||||||
| 25 | apply to payments made for State fiscal year 2015. The adoption | ||||||
| 26 | of emergency rules authorized by this subsection (s) is deemed | ||||||
| |||||||
| |||||||
| 1 | to be necessary for the public interest, safety, and welfare. | ||||||
| 2 | (t) In order to provide for the expeditious and timely | ||||||
| 3 | implementation of the provisions of Article II of Public Act | ||||||
| 4 | 99-6, emergency rules to implement the changes made by Article | ||||||
| 5 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
| 6 | be adopted in accordance with this subsection (t) by the | ||||||
| 7 | Department of State Police. The rulemaking authority granted in | ||||||
| 8 | this subsection (t) shall apply only to those rules adopted | ||||||
| 9 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
| 10 | of emergency rules does not apply to rules adopted under this | ||||||
| 11 | subsection (t). The adoption of emergency rules authorized by | ||||||
| 12 | this subsection (t) is deemed to be necessary for the public | ||||||
| 13 | interest, safety, and welfare. | ||||||
| 14 | (u) In order to provide for the expeditious and timely | ||||||
| 15 | implementation of the provisions of the Burn Victims Relief | ||||||
| 16 | Act, emergency rules to implement any provision of the Act may | ||||||
| 17 | be adopted in accordance with this subsection (u) by the | ||||||
| 18 | Department of Insurance. The rulemaking authority granted in | ||||||
| 19 | this subsection (u) shall apply only to those rules adopted | ||||||
| 20 | prior to December 31, 2015. The adoption of emergency rules | ||||||
| 21 | authorized by this subsection (u) is deemed to be necessary for | ||||||
| 22 | the public interest, safety, and welfare. | ||||||
| 23 | (v) In order to provide for the expeditious and timely | ||||||
| 24 | implementation of the provisions of Public Act 99-516, | ||||||
| 25 | emergency rules to implement Public Act 99-516 may be adopted | ||||||
| 26 | in accordance with this subsection (v) by the Department of | ||||||
| |||||||
| |||||||
| 1 | Healthcare and Family Services. The 24-month limitation on the | ||||||
| 2 | adoption of emergency rules does not apply to rules adopted | ||||||
| 3 | under this subsection (v). The adoption of emergency rules | ||||||
| 4 | authorized by this subsection (v) is deemed to be necessary for | ||||||
| 5 | the public interest, safety, and welfare. | ||||||
| 6 | (w) In order to provide for the expeditious and timely | ||||||
| 7 | implementation of the provisions of Public Act 99-796, | ||||||
| 8 | emergency rules to implement the changes made by Public Act | ||||||
| 9 | 99-796 may be adopted in accordance with this subsection (w) by | ||||||
| 10 | the Adjutant General. The adoption of emergency rules | ||||||
| 11 | authorized by this subsection (w) is deemed to be necessary for | ||||||
| 12 | the public interest, safety, and welfare. | ||||||
| 13 | (x) In order to provide for the expeditious and timely | ||||||
| 14 | implementation of the provisions of Public Act 99-906, | ||||||
| 15 | emergency rules to implement subsection (i) of Section 16-115D, | ||||||
| 16 | subsection (g) of Section 16-128A, and subsection (a) of | ||||||
| 17 | Section 16-128B of the Public Utilities Act may be adopted in | ||||||
| 18 | accordance with this subsection (x) by the Illinois Commerce | ||||||
| 19 | Commission. The rulemaking authority granted in this | ||||||
| 20 | subsection (x) shall apply only to those rules adopted within | ||||||
| 21 | 180 days after June 1, 2017 (the effective date of Public Act | ||||||
| 22 | 99-906). The adoption of emergency rules authorized by this | ||||||
| 23 | subsection (x) is deemed to be necessary for the public | ||||||
| 24 | interest, safety, and welfare. | ||||||
| 25 | (y) In order to provide for the expeditious and timely | ||||||
| 26 | implementation of the provisions of Public Act 100-23, | ||||||
| |||||||
| |||||||
| 1 | emergency rules to implement the changes made by Public Act | ||||||
| 2 | 100-23 to Section 4.02 of the Illinois Act on the Aging, | ||||||
| 3 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
| 4 | Section 55-30 of the Alcoholism and Other Drug Abuse and | ||||||
| 5 | Dependency Act, and Sections 74 and 75 of the Mental Health and | ||||||
| 6 | Developmental Disabilities Administrative Act may be adopted | ||||||
| 7 | in accordance with this subsection (y) by the respective | ||||||
| 8 | Department. The adoption of emergency rules authorized by this | ||||||
| 9 | subsection (y) is deemed to be necessary for the public | ||||||
| 10 | interest, safety, and welfare. | ||||||
| 11 | (z) In order to provide for the expeditious and timely | ||||||
| 12 | implementation of the provisions of Public Act 100-554, | ||||||
| 13 | emergency rules to implement the changes made by Public Act | ||||||
| 14 | 100-554 to Section 4.7 of the Lobbyist Registration Act may be | ||||||
| 15 | adopted in accordance with this subsection (z) by the Secretary | ||||||
| 16 | of State. The adoption of emergency rules authorized by this | ||||||
| 17 | subsection (z) is deemed to be necessary for the public | ||||||
| 18 | interest, safety, and welfare. | ||||||
| 19 | (aa) In order to provide for the expeditious and timely | ||||||
| 20 | initial implementation of the changes made to Articles 5, 5A, | ||||||
| 21 | 12, and 14 of the Illinois Public Aid Code under the provisions | ||||||
| 22 | of Public Act 100-581, the Department of Healthcare and Family | ||||||
| 23 | Services may adopt emergency rules in accordance with this | ||||||
| 24 | subsection (aa). The 24-month limitation on the adoption of | ||||||
| 25 | emergency rules does not apply to rules to initially implement | ||||||
| 26 | the changes made to Articles 5, 5A, 12, and 14 of the Illinois | ||||||
| |||||||
| |||||||
| 1 | Public Aid Code adopted under this subsection (aa). The | ||||||
| 2 | adoption of emergency rules authorized by this subsection (aa) | ||||||
| 3 | is deemed to be necessary for the public interest, safety, and | ||||||
| 4 | welfare. | ||||||
| 5 | (bb) In order to provide for the expeditious and timely | ||||||
| 6 | implementation of the provisions of Public Act 100-587, | ||||||
| 7 | emergency rules to implement the changes made by Public Act | ||||||
| 8 | 100-587 to Section 4.02 of the Illinois Act on the Aging, | ||||||
| 9 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
| 10 | subsection (b) of Section 55-30 of the Alcoholism and Other | ||||||
| 11 | Drug Abuse and Dependency Act, Section 5-104 of the Specialized | ||||||
| 12 | Mental Health Rehabilitation Act of 2013, and Section 75 and | ||||||
| 13 | subsection (b) of Section 74 of the Mental Health and | ||||||
| 14 | Developmental Disabilities Administrative Act may be adopted | ||||||
| 15 | in accordance with this subsection (bb) by the respective | ||||||
| 16 | Department. The adoption of emergency rules authorized by this | ||||||
| 17 | subsection (bb) is deemed to be necessary for the public | ||||||
| 18 | interest, safety, and welfare. | ||||||
| 19 | (cc) In order to provide for the expeditious and timely | ||||||
| 20 | implementation of the provisions of Public Act 100-587, | ||||||
| 21 | emergency rules may be adopted in accordance with this | ||||||
| 22 | subsection (cc) to implement the changes made by Public Act | ||||||
| 23 | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois | ||||||
| 24 | Pension Code by the Board created under Article 14 of the Code; | ||||||
| 25 | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by | ||||||
| 26 | the Board created under Article 15 of the Code; and Sections | ||||||
| |||||||
| |||||||
| 1 | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board | ||||||
| 2 | created under Article 16 of the Code. The adoption of emergency | ||||||
| 3 | rules authorized by this subsection (cc) is deemed to be | ||||||
| 4 | necessary for the public interest, safety, and welfare. | ||||||
| 5 | (dd) In order to provide for the expeditious and timely | ||||||
| 6 | implementation of the provisions of Public Act 100-864, | ||||||
| 7 | emergency rules to implement the changes made by Public Act | ||||||
| 8 | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act | ||||||
| 9 | may be adopted in accordance with this subsection (dd) by the | ||||||
| 10 | Secretary of State. The adoption of emergency rules authorized | ||||||
| 11 | by this subsection (dd) is deemed to be necessary for the | ||||||
| 12 | public interest, safety, and welfare. | ||||||
| 13 | (ee) In order to provide for the expeditious and timely | ||||||
| 14 | implementation of the provisions of Public Act 100-1172, | ||||||
| 15 | emergency rules implementing the Illinois Underground Natural | ||||||
| 16 | Gas Storage Safety Act may be adopted in accordance with this | ||||||
| 17 | subsection by the Department of Natural Resources. The adoption | ||||||
| 18 | of emergency rules authorized by this subsection is deemed to | ||||||
| 19 | be necessary for the public interest, safety, and welfare. | ||||||
| 20 | (ff) In order to provide for the expeditious and timely | ||||||
| 21 | initial implementation of the changes made to Articles 5A and | ||||||
| 22 | 14 of the Illinois Public Aid Code under the provisions of | ||||||
| 23 | Public Act 100-1181, the Department of Healthcare and Family | ||||||
| 24 | Services may on a one-time-only basis adopt emergency rules in | ||||||
| 25 | accordance with this subsection (ff). The 24-month limitation | ||||||
| 26 | on the adoption of emergency rules does not apply to rules to | ||||||
| |||||||
| |||||||
| 1 | initially implement the changes made to Articles 5A and 14 of | ||||||
| 2 | the Illinois Public Aid Code adopted under this subsection | ||||||
| 3 | (ff). The adoption of emergency rules authorized by this | ||||||
| 4 | subsection (ff) is deemed to be necessary for the public | ||||||
| 5 | interest, safety, and welfare. | ||||||
| 6 | (gg) In order to provide for the expeditious and timely | ||||||
| 7 | implementation of the provisions of Public Act 101-1, emergency | ||||||
| 8 | rules may be adopted by the Department of Labor in accordance | ||||||
| 9 | with this subsection (gg) to implement the changes made by | ||||||
| 10 | Public Act 101-1 to the Minimum Wage Law. The adoption of | ||||||
| 11 | emergency rules authorized by this subsection (gg) is deemed to | ||||||
| 12 | be necessary for the public interest, safety, and welfare. | ||||||
| 13 | (hh) In order to provide for the expeditious and timely | ||||||
| 14 | implementation of the provisions of Public Act 101-10, | ||||||
| 15 | emergency rules may be adopted in accordance with this | ||||||
| 16 | subsection (hh) to implement the changes made by Public Act | ||||||
| 17 | 101-10 to subsection (j) of Section 5-5.2 of the Illinois | ||||||
| 18 | Public Aid Code. The adoption of emergency rules authorized by | ||||||
| 19 | this subsection (hh) is deemed to be necessary for the public | ||||||
| 20 | interest, safety, and welfare. | ||||||
| 21 | (ii) In order to provide for the expeditious and timely | ||||||
| 22 | implementation of the provisions of Public Act 101-10, | ||||||
| 23 | emergency rules to implement the changes made by Public Act | ||||||
| 24 | 101-10 to Sections 5-5.4 and 5-5.4i of the Illinois Public Aid | ||||||
| 25 | Code may be adopted in accordance with this subsection (ii) by | ||||||
| 26 | the Department of Public Health. The adoption of emergency | ||||||
| |||||||
| |||||||
| 1 | rules authorized by this subsection (ii) is deemed to be | ||||||
| 2 | necessary for the public interest, safety, and welfare. | ||||||
| 3 | (jj) In order to provide for the expeditious and timely | ||||||
| 4 | implementation of the provisions of Public Act 101-10, | ||||||
| 5 | emergency rules to implement the changes made by Public Act | ||||||
| 6 | 101-10 to Section 74 of the Mental Health and Developmental | ||||||
| 7 | Disabilities Administrative Act may be adopted in accordance | ||||||
| 8 | with this subsection (jj) by the Department of Human Services. | ||||||
| 9 | The adoption of emergency rules authorized by this subsection | ||||||
| 10 | (jj) is deemed to be necessary for the public interest, safety, | ||||||
| 11 | and welfare. | ||||||
| 12 | (kk) In order to provide for the expeditious and timely | ||||||
| 13 | implementation of the Cannabis Regulation and Tax Act and | ||||||
| 14 | Public Act 101-27, the Department of Revenue, the Department of | ||||||
| 15 | Public Health, the Department of Agriculture, the Department of | ||||||
| 16 | State Police, and the Department of Financial and Professional | ||||||
| 17 | Regulation may adopt emergency rules in accordance with this | ||||||
| 18 | subsection (kk). The rulemaking authority granted in this | ||||||
| 19 | subsection (kk) shall apply only to rules adopted before | ||||||
| 20 | December 31, 2021. Notwithstanding the provisions of | ||||||
| 21 | subsection (c), emergency rules adopted under this subsection | ||||||
| 22 | (kk) shall be effective for 180 days. The adoption of emergency | ||||||
| 23 | rules authorized by this subsection (kk) is deemed to be | ||||||
| 24 | necessary for the public interest, safety, and welfare. | ||||||
| 25 | (ll) (Blank). In order to provide for the expeditious and | ||||||
| 26 | timely implementation of the provisions of the Leveling the | ||||||
| |||||||
| |||||||
| 1 | Playing Field for Illinois Retail Act, emergency rules may be | ||||||
| 2 | adopted in accordance with this subsection (ll) to implement | ||||||
| 3 | the changes made by the Leveling the Playing Field for Illinois | ||||||
| 4 | Retail Act. The adoption of emergency rules authorized by this | ||||||
| 5 | subsection (ll) is deemed to be necessary for the public | ||||||
| 6 | interest, safety, and welfare. | ||||||
| 7 | (mm) (Blank). In order to provide for the expeditious and | ||||||
| 8 | timely implementation of the provisions of Section 25-70 of the | ||||||
| 9 | Sports Wagering Act, emergency rules to implement Section 25-70 | ||||||
| 10 | of the Sports Wagering Act may be adopted in accordance with | ||||||
| 11 | this subsection (mm) by the Department of the Lottery as | ||||||
| 12 | provided in the Sports Wagering Act. The adoption of emergency | ||||||
| 13 | rules authorized by this subsection (mm) is deemed to be | ||||||
| 14 | necessary for the public interest, safety, and welfare. | ||||||
| 15 | (nn) (Blank). In order to provide for the expeditious and | ||||||
| 16 | timely implementation of the Sports Wagering Act, emergency | ||||||
| 17 | rules to implement the Sports Wagering Act may be adopted in | ||||||
| 18 | accordance with this subsection (nn) by the Illinois Gaming | ||||||
| 19 | Board. The adoption of emergency rules authorized by this | ||||||
| 20 | subsection (nn) is deemed to be necessary for the public | ||||||
| 21 | interest, safety, and welfare. | ||||||
| 22 | (oo) (Blank). In order to provide for the expeditious and | ||||||
| 23 | timely implementation of the provisions of subsection (c) of | ||||||
| 24 | Section 20 of the Video Gaming Act, emergency rules to | ||||||
| 25 | implement the provisions of subsection (c) of Section 20 of the | ||||||
| 26 | Video Gaming Act may be adopted in accordance with this | ||||||
| |||||||
| |||||||
| 1 | subsection (oo) by the Illinois Gaming Board. The adoption of | ||||||
| 2 | emergency rules authorized by this subsection (oo) is deemed to | ||||||
| 3 | be necessary for the public interest, safety, and welfare. | ||||||
| 4 | (pp) In order to provide for the expeditious and timely
| ||||||
| 5 | implementation of the provisions of Section 50 of the Sexual
| ||||||
| 6 | Assault Evidence Submission Act, emergency rules to implement
| ||||||
| 7 | Section 50 of the Sexual Assault Evidence Submission Act may be
| ||||||
| 8 | adopted in accordance with this subsection (pp) by the
| ||||||
| 9 | Department of State Police. The adoption of emergency rules
| ||||||
| 10 | authorized by this subsection (pp) is deemed to be necessary
| ||||||
| 11 | for the public interest, safety, and welfare. | ||||||
| 12 | (qq) In order to provide for the expeditious and timely | ||||||
| 13 | implementation of the provisions of the Illinois Works Jobs | ||||||
| 14 | Program Act, emergency rules may be adopted in accordance with | ||||||
| 15 | this subsection (qq) to implement the Illinois Works Jobs | ||||||
| 16 | Program Act. The adoption of emergency rules authorized by this | ||||||
| 17 | subsection (qq) is deemed to be necessary for the public | ||||||
| 18 | interest, safety, and welfare. | ||||||
| 19 | (Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; | ||||||
| 20 | 100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. | ||||||
| 21 | 6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; | ||||||
| 22 | 100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. | ||||||
| 23 | 3-8-19; 101-1, eff. 2-19-19; 101-10, Article 20, Section 20-5, | ||||||
| 24 | eff. 6-5-19; 101-10, Article 35, Section 35-5, eff. 6-5-19; | ||||||
| 25 | 101-27, eff. 6-25-19; 101-31, Article 15, Section 15-5, eff. | ||||||
| 26 | 6-28-19; 101-31, Article 25, Section 25-900, eff. 6-28-19; | ||||||
| |||||||
| |||||||
| 1 | 101-31, Article 35, Section 35-3, eff. 6-28-19; 101-377, eff. | ||||||
| 2 | 8-16-19; 101-601, eff. 12-10-19.)
| ||||||
| 3 | (20 ILCS 605/605-1025 rep.) | ||||||
| 4 | Section 10-10. The Department of Commerce and Economic | ||||||
| 5 | Opportunity Law of the
Civil Administrative Code of Illinois is | ||||||
| 6 | amended by repealing Section 605-1025, as added by Public Act | ||||||
| 7 | 101-31.
| ||||||
| 8 | (30 ILCS 105/5.891 rep.) | ||||||
| 9 | (30 ILCS 105/5.893 rep.) | ||||||
| 10 | (30 ILCS 105/5.894 rep.) | ||||||
| 11 | Section 10-20. The State Finance Act is amended by | ||||||
| 12 | repealing Sections 5.891, 5.893, and 5.894, all as added by | ||||||
| 13 | Public Act 101-31.
| ||||||
| 14 | (35 ILCS 5/229 rep.) | ||||||
| 15 | Section 10-25. The Illinois Income Tax Act is amended by | ||||||
| 16 | repealing Section 229, as added by Public Act 101-31.
| ||||||
| 17 | Section 10-30. The Use Tax Act is amended by changing | ||||||
| 18 | Sections 2 and 3-5 as follows:
| ||||||
| 19 | (35 ILCS 105/2) (from Ch. 120, par. 439.2)
| ||||||
| 20 | Sec. 2. Definitions. | ||||||
| 21 | "Use" means the exercise by any person of any right or | ||||||
| |||||||
| |||||||
| 1 | power over
tangible personal property incident to the ownership | ||||||
| 2 | of that property,
except that it does not include the sale of | ||||||
| 3 | such property in any form as
tangible personal property in the | ||||||
| 4 | regular course of business to the extent
that such property is | ||||||
| 5 | not first subjected to a use for which it was
purchased, and | ||||||
| 6 | does not include the use of such property by its owner for
| ||||||
| 7 | demonstration purposes: Provided that the property purchased | ||||||
| 8 | is deemed to
be purchased for the purpose of resale, despite | ||||||
| 9 | first being used, to the
extent to which it is resold as an | ||||||
| 10 | ingredient of an intentionally produced
product or by-product | ||||||
| 11 | of manufacturing. "Use" does not mean the demonstration
use or | ||||||
| 12 | interim use of tangible personal property by a retailer before | ||||||
| 13 | he sells
that tangible personal property. For watercraft or | ||||||
| 14 | aircraft, if the period of
demonstration use or interim use by | ||||||
| 15 | the retailer exceeds 18 months,
the retailer
shall pay on the | ||||||
| 16 | retailers' original cost price the tax imposed by this Act,
and | ||||||
| 17 | no credit for that tax is permitted if the watercraft or | ||||||
| 18 | aircraft is
subsequently sold by the retailer. "Use" does not | ||||||
| 19 | mean the physical
incorporation of tangible personal property, | ||||||
| 20 | to the extent not first subjected
to a use for which it was | ||||||
| 21 | purchased, as an ingredient or constituent, into
other tangible | ||||||
| 22 | personal property (a) which is sold in the regular course of
| ||||||
| 23 | business or (b) which the person incorporating such ingredient | ||||||
| 24 | or constituent
therein has undertaken at the time of such | ||||||
| 25 | purchase to cause to be transported
in interstate commerce to | ||||||
| 26 | destinations outside the State of Illinois: Provided
that the | ||||||
| |||||||
| |||||||
| 1 | property purchased is deemed to be purchased for the purpose of
| ||||||
| 2 | resale, despite first being used, to the extent to which it is | ||||||
| 3 | resold as an
ingredient of an intentionally produced product or | ||||||
| 4 | by-product of manufacturing.
| ||||||
| 5 | "Watercraft" means a Class 2, Class 3, or Class 4 | ||||||
| 6 | watercraft as defined in
Section 3-2 of the Boat Registration | ||||||
| 7 | and Safety Act, a personal watercraft, or
any boat equipped | ||||||
| 8 | with an inboard motor.
| ||||||
| 9 | "Purchase at retail" means the acquisition of the ownership | ||||||
| 10 | of or title
to tangible personal property through a sale at | ||||||
| 11 | retail.
| ||||||
| 12 | "Purchaser" means anyone who, through a sale at retail, | ||||||
| 13 | acquires the
ownership of tangible personal property for a | ||||||
| 14 | valuable consideration.
| ||||||
| 15 | "Sale at retail" means any transfer of the ownership of or | ||||||
| 16 | title to
tangible personal property to a purchaser, for the | ||||||
| 17 | purpose of use, and not
for the purpose of resale in any form | ||||||
| 18 | as tangible personal property to the
extent not first subjected | ||||||
| 19 | to a use for which it was purchased, for a
valuable | ||||||
| 20 | consideration: Provided that the property purchased is deemed | ||||||
| 21 | to
be purchased for the purpose of resale, despite first being | ||||||
| 22 | used, to the
extent to which it is resold as an ingredient of | ||||||
| 23 | an intentionally produced
product or by-product of | ||||||
| 24 | manufacturing. For this purpose, slag produced as
an incident | ||||||
| 25 | to manufacturing pig iron or steel and sold is considered to be
| ||||||
| 26 | an intentionally produced by-product of manufacturing. "Sale | ||||||
| |||||||
| |||||||
| 1 | at retail"
includes any such transfer made for resale unless | ||||||
| 2 | made in compliance with
Section 2c of the Retailers' Occupation | ||||||
| 3 | Tax Act, as incorporated by
reference into Section 12 of this | ||||||
| 4 | Act. Transactions whereby the possession
of the property is | ||||||
| 5 | transferred but the seller retains the title as security
for | ||||||
| 6 | payment of the selling price are sales.
| ||||||
| 7 | "Sale at retail" shall also be construed to include any | ||||||
| 8 | Illinois
florist's sales transaction in which the purchase | ||||||
| 9 | order is received in
Illinois by a florist and the sale is for | ||||||
| 10 | use or consumption, but the
Illinois florist has a florist in | ||||||
| 11 | another state deliver the property to the
purchaser or the | ||||||
| 12 | purchaser's donee in such other state.
| ||||||
| 13 | Nonreusable tangible personal property that is used by | ||||||
| 14 | persons engaged in
the business of operating a restaurant, | ||||||
| 15 | cafeteria, or drive-in is a sale for
resale when it is | ||||||
| 16 | transferred to customers in the ordinary course of business
as | ||||||
| 17 | part of the sale of food or beverages and is used to deliver, | ||||||
| 18 | package, or
consume food or beverages, regardless of where | ||||||
| 19 | consumption of the food or
beverages occurs. Examples of those | ||||||
| 20 | items include, but are not limited to
nonreusable, paper and | ||||||
| 21 | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | ||||||
| 22 | containers, utensils, straws, placemats, napkins, doggie bags, | ||||||
| 23 | and
wrapping or packaging
materials that are transferred to | ||||||
| 24 | customers as part of the sale of food or
beverages in the | ||||||
| 25 | ordinary course of business.
| ||||||
| 26 | The purchase, employment and transfer of such tangible | ||||||
| |||||||
| |||||||
| 1 | personal property
as newsprint and ink for the primary purpose | ||||||
| 2 | of conveying news (with or
without other information) is not a | ||||||
| 3 | purchase, use or sale of tangible
personal property.
| ||||||
| 4 | "Selling price" means the consideration for a sale valued | ||||||
| 5 | in money
whether received in money or otherwise, including | ||||||
| 6 | cash, credits, property
other than as hereinafter provided, and | ||||||
| 7 | services, but, prior to January 1, 2020, not including the
| ||||||
| 8 | value of or credit given for traded-in tangible personal | ||||||
| 9 | property where the
item that is traded-in is of like kind and | ||||||
| 10 | character as that which is being
sold; beginning January 1, | ||||||
| 11 | 2020, "selling price" includes the portion of the value of or | ||||||
| 12 | credit given for traded-in motor vehicles of the First Division | ||||||
| 13 | as defined in Section 1-146 of the Illinois Vehicle Code of | ||||||
| 14 | like kind and character as that which is being sold that | ||||||
| 15 | exceeds $10,000. "Selling price", and shall be determined | ||||||
| 16 | without any deduction on account of the cost
of the property | ||||||
| 17 | sold, the cost of materials used, labor or service cost or
any | ||||||
| 18 | other expense whatsoever, but does not include interest or | ||||||
| 19 | finance
charges which appear as separate items on the bill of | ||||||
| 20 | sale or sales
contract nor charges that are added to prices by | ||||||
| 21 | sellers on account of the
seller's tax liability under the | ||||||
| 22 | "Retailers' Occupation Tax Act", or on
account of the seller's | ||||||
| 23 | duty to collect, from the purchaser, the tax that
is imposed by | ||||||
| 24 | this Act, or, except as otherwise provided with respect to any | ||||||
| 25 | cigarette tax imposed by a home rule unit, on account of the | ||||||
| 26 | seller's tax liability under any local occupation tax | ||||||
| |||||||
| |||||||
| 1 | administered by the Department, or, except as otherwise | ||||||
| 2 | provided with respect to any cigarette tax imposed by a home | ||||||
| 3 | rule unit on account of the seller's duty to collect, from the | ||||||
| 4 | purchasers, the tax that is imposed under any local use tax | ||||||
| 5 | administered by the Department. Effective December 1, 1985, | ||||||
| 6 | "selling price"
shall include charges that are added to prices | ||||||
| 7 | by sellers on account of the
seller's tax liability under the | ||||||
| 8 | Cigarette Tax Act, on account of the seller's
duty to collect, | ||||||
| 9 | from the purchaser, the tax imposed under the Cigarette Use
Tax | ||||||
| 10 | Act, and on account of the seller's duty to collect, from the | ||||||
| 11 | purchaser,
any cigarette tax imposed by a home rule unit.
| ||||||
| 12 | Notwithstanding any law to the contrary, for any motor | ||||||
| 13 | vehicle, as defined in Section 1-146 of the Vehicle Code, that | ||||||
| 14 | is sold on or after January 1, 2015 for the purpose of leasing | ||||||
| 15 | the vehicle for a defined period that is longer than one year | ||||||
| 16 | and (1) is a motor vehicle of the second division that: (A) is | ||||||
| 17 | a self-contained motor vehicle designed or permanently | ||||||
| 18 | converted to provide living quarters for recreational, | ||||||
| 19 | camping, or travel use, with direct walk through access to the | ||||||
| 20 | living quarters from the driver's seat; (B) is of the van | ||||||
| 21 | configuration designed for the transportation of not less than | ||||||
| 22 | 7 nor more than 16 passengers; or (C) has a gross vehicle | ||||||
| 23 | weight rating of 8,000 pounds or less or (2) is a motor vehicle | ||||||
| 24 | of the first division, "selling price" or "amount of sale" | ||||||
| 25 | means the consideration received by the lessor pursuant to the | ||||||
| 26 | lease contract, including amounts due at lease signing and all | ||||||
| |||||||
| |||||||
| 1 | monthly or other regular payments charged over the term of the | ||||||
| 2 | lease. Also included in the selling price is any amount | ||||||
| 3 | received by the lessor from the lessee for the leased vehicle | ||||||
| 4 | that is not calculated at the time the lease is executed, | ||||||
| 5 | including, but not limited to, excess mileage charges and | ||||||
| 6 | charges for excess wear and tear. For sales that occur in | ||||||
| 7 | Illinois, with respect to any amount received by the lessor | ||||||
| 8 | from the lessee for the leased vehicle that is not calculated | ||||||
| 9 | at the time the lease is executed, the lessor who purchased the | ||||||
| 10 | motor vehicle does not incur the tax imposed by the Use Tax Act | ||||||
| 11 | on those amounts, and the retailer who makes the retail sale of | ||||||
| 12 | the motor vehicle to the lessor is not required to collect the | ||||||
| 13 | tax imposed by this Act or to pay the tax imposed by the | ||||||
| 14 | Retailers' Occupation Tax Act on those amounts. However, the | ||||||
| 15 | lessor who purchased the motor vehicle assumes the liability | ||||||
| 16 | for reporting and paying the tax on those amounts directly to | ||||||
| 17 | the Department in the same form (Illinois Retailers' Occupation | ||||||
| 18 | Tax, and local retailers' occupation taxes, if applicable) in | ||||||
| 19 | which the retailer would have reported and paid such tax if the | ||||||
| 20 | retailer had accounted for the tax to the Department. For | ||||||
| 21 | amounts received by the lessor from the lessee that are not | ||||||
| 22 | calculated at the time the lease is executed, the lessor must | ||||||
| 23 | file the return and pay the tax to the Department by the due | ||||||
| 24 | date otherwise required by this Act for returns other than | ||||||
| 25 | transaction returns. If the retailer is entitled under this Act | ||||||
| 26 | to a discount for collecting and remitting the tax imposed | ||||||
| |||||||
| |||||||
| 1 | under this Act to the Department with respect to the sale of | ||||||
| 2 | the motor vehicle to the lessor, then the right to the discount | ||||||
| 3 | provided in this Act shall be transferred to the lessor with | ||||||
| 4 | respect to the tax paid by the lessor for any amount received | ||||||
| 5 | by the lessor from the lessee for the leased vehicle that is | ||||||
| 6 | not calculated at the time the lease is executed; provided that | ||||||
| 7 | the discount is only allowed if the return is timely filed and | ||||||
| 8 | for amounts timely paid. The "selling price" of a motor vehicle | ||||||
| 9 | that is sold on or after January 1, 2015 for the purpose of | ||||||
| 10 | leasing for a defined period of longer than one year shall not | ||||||
| 11 | be reduced by the value of or credit given for traded-in | ||||||
| 12 | tangible personal property owned by the lessor, nor shall it be | ||||||
| 13 | reduced by the value of or credit given for traded-in tangible | ||||||
| 14 | personal property owned by the lessee, regardless of whether | ||||||
| 15 | the trade-in value thereof is assigned by the lessee to the | ||||||
| 16 | lessor. In the case of a motor vehicle that is sold for the | ||||||
| 17 | purpose of leasing for a defined period of longer than one | ||||||
| 18 | year, the sale occurs at the time of the delivery of the | ||||||
| 19 | vehicle, regardless of the due date of any lease payments. A | ||||||
| 20 | lessor who incurs a Retailers' Occupation Tax liability on the | ||||||
| 21 | sale of a motor vehicle coming off lease may not take a credit | ||||||
| 22 | against that liability for the Use Tax the lessor paid upon the | ||||||
| 23 | purchase of the motor vehicle (or for any tax the lessor paid | ||||||
| 24 | with respect to any amount received by the lessor from the | ||||||
| 25 | lessee for the leased vehicle that was not calculated at the | ||||||
| 26 | time the lease was executed) if the selling price of the motor | ||||||
| |||||||
| |||||||
| 1 | vehicle at the time of purchase was calculated using the | ||||||
| 2 | definition of "selling price" as defined in this paragraph. | ||||||
| 3 | Notwithstanding any other provision of this Act to the | ||||||
| 4 | contrary, lessors shall file all returns and make all payments | ||||||
| 5 | required under this paragraph to the Department by electronic | ||||||
| 6 | means in the manner and form as required by the Department. | ||||||
| 7 | This paragraph does not apply to leases of motor vehicles for | ||||||
| 8 | which, at the time the lease is entered into, the term of the | ||||||
| 9 | lease is not a defined period, including leases with a defined | ||||||
| 10 | initial period with the option to continue the lease on a | ||||||
| 11 | month-to-month or other basis beyond the initial defined | ||||||
| 12 | period. | ||||||
| 13 | The phrase "like kind and character" shall be liberally | ||||||
| 14 | construed
(including but not limited to any form of motor | ||||||
| 15 | vehicle for any form of
motor vehicle, or any kind of farm or | ||||||
| 16 | agricultural implement for any other
kind of farm or | ||||||
| 17 | agricultural implement), while not including a kind of item
| ||||||
| 18 | which, if sold at retail by that retailer, would be exempt from | ||||||
| 19 | retailers'
occupation tax and use tax as an isolated or | ||||||
| 20 | occasional sale.
| ||||||
| 21 | "Department" means the Department of Revenue.
| ||||||
| 22 | "Person" means any natural individual, firm, partnership, | ||||||
| 23 | association,
joint stock company, joint adventure, public or | ||||||
| 24 | private corporation, limited
liability company, or a
receiver, | ||||||
| 25 | executor, trustee, guardian or other representative appointed
| ||||||
| 26 | by order of any court.
| ||||||
| |||||||
| |||||||
| 1 | "Retailer" means and includes every person engaged in the | ||||||
| 2 | business of
making sales at retail as defined in this Section.
| ||||||
| 3 | A person who holds himself or herself out as being engaged | ||||||
| 4 | (or who habitually
engages) in selling tangible personal | ||||||
| 5 | property at retail is a retailer
hereunder with respect to such | ||||||
| 6 | sales (and not primarily in a service
occupation) | ||||||
| 7 | notwithstanding the fact that such person designs and produces
| ||||||
| 8 | such tangible personal property on special order for the | ||||||
| 9 | purchaser and in
such a way as to render the property of value | ||||||
| 10 | only to such purchaser, if
such tangible personal property so | ||||||
| 11 | produced on special order serves
substantially the same | ||||||
| 12 | function as stock or standard items of tangible
personal | ||||||
| 13 | property that are sold at retail.
| ||||||
| 14 | A person whose activities are organized and conducted | ||||||
| 15 | primarily as a
not-for-profit service enterprise, and who | ||||||
| 16 | engages in selling tangible
personal property at retail | ||||||
| 17 | (whether to the public or merely to members and
their guests) | ||||||
| 18 | is a retailer with respect to such transactions, excepting
only | ||||||
| 19 | a person organized and operated exclusively for charitable, | ||||||
| 20 | religious
or educational purposes either (1), to the extent of | ||||||
| 21 | sales by such person
to its members, students, patients or | ||||||
| 22 | inmates of tangible personal property
to be used primarily for | ||||||
| 23 | the purposes of such person, or (2), to the extent
of sales by | ||||||
| 24 | such person of tangible personal property which is not sold or
| ||||||
| 25 | offered for sale by persons organized for profit. The selling | ||||||
| 26 | of school
books and school supplies by schools at retail to | ||||||
| |||||||
| |||||||
| 1 | students is not
"primarily for the purposes of" the school | ||||||
| 2 | which does such selling. This
paragraph does not apply to nor | ||||||
| 3 | subject to taxation occasional dinners,
social or similar | ||||||
| 4 | activities of a person organized and operated exclusively
for | ||||||
| 5 | charitable, religious or educational purposes, whether or not | ||||||
| 6 | such
activities are open to the public.
| ||||||
| 7 | A person who is the recipient of a grant or contract under | ||||||
| 8 | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | ||||||
| 9 | serves meals to
participants in the federal Nutrition Program | ||||||
| 10 | for the Elderly in return for
contributions established in | ||||||
| 11 | amount by the individual participant pursuant
to a schedule of | ||||||
| 12 | suggested fees as provided for in the federal Act is not a
| ||||||
| 13 | retailer under this Act with respect to such transactions.
| ||||||
| 14 | Persons who engage in the business of transferring tangible | ||||||
| 15 | personal
property upon the redemption of trading stamps are | ||||||
| 16 | retailers hereunder when
engaged in such business.
| ||||||
| 17 | The isolated or occasional sale of tangible personal | ||||||
| 18 | property at retail
by a person who does not hold himself out as | ||||||
| 19 | being engaged (or who does not
habitually engage) in selling | ||||||
| 20 | such tangible personal property at retail or
a sale through a | ||||||
| 21 | bulk vending machine does not make such person a retailer
| ||||||
| 22 | hereunder. However, any person who is engaged in a business | ||||||
| 23 | which is not
subject to the tax imposed by the Retailers' | ||||||
| 24 | Occupation Tax Act because
of involving the sale of or a | ||||||
| 25 | contract to sell real estate or a
construction contract to | ||||||
| 26 | improve real estate, but who, in the course of
conducting such | ||||||
| |||||||
| |||||||
| 1 | business, transfers tangible personal property to users or
| ||||||
| 2 | consumers in the finished form in which it was purchased, and | ||||||
| 3 | which does
not become real estate, under any provision of a | ||||||
| 4 | construction contract or
real estate sale or real estate sales | ||||||
| 5 | agreement entered into with some
other person arising out of or | ||||||
| 6 | because of such nontaxable business, is a
retailer to the | ||||||
| 7 | extent of the value of the tangible personal property so
| ||||||
| 8 | transferred. If, in such transaction, a separate charge is made | ||||||
| 9 | for the
tangible personal property so transferred, the value of | ||||||
| 10 | such property, for
the purposes of this Act, is the amount so | ||||||
| 11 | separately charged, but not less
than the cost of such property | ||||||
| 12 | to the transferor; if no separate charge is
made, the value of | ||||||
| 13 | such property, for the purposes of this Act, is the cost
to the | ||||||
| 14 | transferor of such tangible personal property.
| ||||||
| 15 | "Retailer maintaining a place of business in this State", | ||||||
| 16 | or any like
term, means and includes any of the following | ||||||
| 17 | retailers:
| ||||||
| 18 | (1) A retailer having or maintaining within this State, | ||||||
| 19 | directly or by
a subsidiary, an office, distribution house, | ||||||
| 20 | sales house, warehouse or other
place of business, or any | ||||||
| 21 | agent or other representative operating within this
State | ||||||
| 22 | under the authority of the retailer or its subsidiary, | ||||||
| 23 | irrespective of
whether such place of business or agent or | ||||||
| 24 | other representative is located here
permanently or | ||||||
| 25 | temporarily, or whether such retailer or subsidiary is | ||||||
| 26 | licensed
to do business in this State. However, the | ||||||
| |||||||
| |||||||
| 1 | ownership of property that is
located at the premises of a | ||||||
| 2 | printer with which the retailer has contracted for
printing | ||||||
| 3 | and that consists of the final printed product, property | ||||||
| 4 | that becomes
a part of the final printed product, or copy | ||||||
| 5 | from which the printed product is
produced shall not result | ||||||
| 6 | in the retailer being deemed to have or maintain an
office, | ||||||
| 7 | distribution house, sales house, warehouse, or other place | ||||||
| 8 | of business
within this State. | ||||||
| 9 | (1.1) A retailer having a contract with a person | ||||||
| 10 | located in this State under which the person, for a | ||||||
| 11 | commission or other consideration based upon the sale of | ||||||
| 12 | tangible personal property by the retailer, directly or | ||||||
| 13 | indirectly refers potential customers to the retailer by | ||||||
| 14 | providing to the potential customers a promotional code or | ||||||
| 15 | other mechanism that allows the retailer to track purchases | ||||||
| 16 | referred by such persons. Examples of mechanisms that allow | ||||||
| 17 | the retailer to track purchases referred by such persons | ||||||
| 18 | include but are not limited to the use of a link on the | ||||||
| 19 | person's Internet website, promotional codes distributed | ||||||
| 20 | through the person's hand-delivered or mailed material, | ||||||
| 21 | and promotional codes distributed by the person through | ||||||
| 22 | radio or other broadcast media. The provisions of this | ||||||
| 23 | paragraph (1.1) shall apply only if the cumulative gross | ||||||
| 24 | receipts from sales of tangible personal property by the | ||||||
| 25 | retailer to customers who are referred to the retailer by | ||||||
| 26 | all persons in this State under such contracts exceed | ||||||
| |||||||
| |||||||
| 1 | $10,000 during the preceding 4 quarterly periods ending on | ||||||
| 2 | the last day of March, June, September, and December. A | ||||||
| 3 | retailer meeting the requirements of this paragraph (1.1) | ||||||
| 4 | shall be presumed to be maintaining a place of business in | ||||||
| 5 | this State but may rebut this presumption by submitting | ||||||
| 6 | proof that the referrals or other activities pursued within | ||||||
| 7 | this State by such persons were not sufficient to meet the | ||||||
| 8 | nexus standards of the United States Constitution during | ||||||
| 9 | the preceding 4 quarterly periods. | ||||||
| 10 | (1.2) Beginning July 1, 2011, a retailer having a | ||||||
| 11 | contract with a person located in this State under which: | ||||||
| 12 | (A) the retailer sells the same or substantially | ||||||
| 13 | similar line of products as the person located in this | ||||||
| 14 | State and does so using an identical or substantially | ||||||
| 15 | similar name, trade name, or trademark as the person | ||||||
| 16 | located in this State; and | ||||||
| 17 | (B) the retailer provides a commission or other | ||||||
| 18 | consideration to the person located in this State based | ||||||
| 19 | upon the sale of tangible personal property by the | ||||||
| 20 | retailer. | ||||||
| 21 | The provisions of this paragraph (1.2) shall apply only | ||||||
| 22 | if the cumulative gross receipts from sales of tangible | ||||||
| 23 | personal property by the retailer to customers in this | ||||||
| 24 | State under all such contracts exceed $10,000 during the | ||||||
| 25 | preceding 4 quarterly periods ending on the last day of | ||||||
| 26 | March, June, September, and December.
| ||||||
| |||||||
| |||||||
| 1 | (2) (Blank). A retailer soliciting orders for tangible | ||||||
| 2 | personal property by
means of a telecommunication or | ||||||
| 3 | television shopping system (which utilizes toll
free | ||||||
| 4 | numbers) which is intended by the retailer to be broadcast | ||||||
| 5 | by cable
television or other means of broadcasting, to | ||||||
| 6 | consumers located in this State.
| ||||||
| 7 | (3) (Blank). A retailer, pursuant to a contract with a | ||||||
| 8 | broadcaster or publisher
located in this State, soliciting | ||||||
| 9 | orders for tangible personal property by
means of | ||||||
| 10 | advertising which is disseminated primarily to consumers | ||||||
| 11 | located in
this State and only secondarily to bordering | ||||||
| 12 | jurisdictions.
| ||||||
| 13 | (4) (Blank). A retailer soliciting orders for tangible | ||||||
| 14 | personal property by mail
if the solicitations are | ||||||
| 15 | substantial and recurring and if the retailer benefits
from | ||||||
| 16 | any banking, financing, debt collection, | ||||||
| 17 | telecommunication, or marketing
activities occurring in | ||||||
| 18 | this State or benefits from the location in this State
of | ||||||
| 19 | authorized installation, servicing, or repair facilities.
| ||||||
| 20 | (5) (Blank). A retailer that is owned or controlled by | ||||||
| 21 | the same interests that own
or control any retailer | ||||||
| 22 | engaging in business in the same or similar line of
| ||||||
| 23 | business in this State.
| ||||||
| 24 | (6) (Blank). A retailer having a franchisee or licensee | ||||||
| 25 | operating under its trade
name if the franchisee or | ||||||
| 26 | licensee is required to collect the tax under this
Section.
| ||||||
| |||||||
| |||||||
| 1 | (7) (Blank). A retailer, pursuant to a contract with a | ||||||
| 2 | cable television operator
located in this State, | ||||||
| 3 | soliciting orders for tangible personal property by
means | ||||||
| 4 | of advertising which is transmitted or distributed over a | ||||||
| 5 | cable
television system in this State.
| ||||||
| 6 | (8) (Blank). A retailer engaging in activities in | ||||||
| 7 | Illinois, which activities in
the state in which the retail | ||||||
| 8 | business engaging in such activities is located
would | ||||||
| 9 | constitute maintaining a place of business in that state.
| ||||||
| 10 | (9) Beginning October 1, 2018, a retailer making sales | ||||||
| 11 | of tangible personal property to purchasers in Illinois | ||||||
| 12 | from outside of Illinois if: | ||||||
| 13 | (A) the cumulative gross receipts from sales of | ||||||
| 14 | tangible personal property to purchasers in Illinois | ||||||
| 15 | are $100,000 or more; or | ||||||
| 16 | (B) the retailer enters into 200 or more separate | ||||||
| 17 | transactions for the sale of tangible personal | ||||||
| 18 | property to purchasers in Illinois. | ||||||
| 19 | The retailer shall determine on a quarterly basis, | ||||||
| 20 | ending on the last day of March, June, September, and | ||||||
| 21 | December, whether he or she meets the criteria of either | ||||||
| 22 | subparagraph (A) or (B) of this paragraph (9) for the | ||||||
| 23 | preceding 12-month period. If the retailer meets the | ||||||
| 24 | threshold of either subparagraph (A) or (B) for a 12-month | ||||||
| 25 | period, he or she is considered a retailer maintaining a | ||||||
| 26 | place of business in this State and is required to collect | ||||||
| |||||||
| |||||||
| 1 | and remit the tax imposed under this Act and file returns | ||||||
| 2 | for one year. At the end of that one-year period, the | ||||||
| 3 | retailer shall determine whether he or she met the | ||||||
| 4 | threshold of either subparagraph (A) or (B) during the | ||||||
| 5 | preceding 12-month period. If the retailer met the criteria | ||||||
| 6 | in either subparagraph (A) or (B) for the preceding | ||||||
| 7 | 12-month period, he or she is considered a retailer | ||||||
| 8 | maintaining a place of business in this State and is | ||||||
| 9 | required to collect and remit the tax imposed under this | ||||||
| 10 | Act and file returns for the subsequent year. If at the end | ||||||
| 11 | of a one-year period a retailer that was required to | ||||||
| 12 | collect and remit the tax imposed under this Act determines | ||||||
| 13 | that he or she did not meet the threshold in either | ||||||
| 14 | subparagraph (A) or (B) during the preceding 12-month | ||||||
| 15 | period, the retailer shall subsequently determine on a | ||||||
| 16 | quarterly basis, ending on the last day of March, June, | ||||||
| 17 | September, and December, whether he or she meets the | ||||||
| 18 | threshold of either subparagraph (A) or (B) for the | ||||||
| 19 | preceding 12-month period. | ||||||
| 20 | Beginning January 1, 2020, neither the gross receipts | ||||||
| 21 | from nor the number of separate transactions for sales of | ||||||
| 22 | tangible personal property to purchasers in Illinois that a | ||||||
| 23 | retailer makes through a marketplace facilitator and for | ||||||
| 24 | which the retailer has received a certification from the | ||||||
| 25 | marketplace facilitator pursuant to Section 2d of this Act | ||||||
| 26 | shall be included for purposes of determining whether he or | ||||||
| |||||||
| |||||||
| 1 | she has met the thresholds of this paragraph (9). | ||||||
| 2 | (10) Beginning January 1, 2020, a marketplace | ||||||
| 3 | facilitator that meets a threshold set forth in subsection | ||||||
| 4 | (b) of Section 2d of this Act. | ||||||
| 5 | "Bulk vending machine" means a vending machine,
containing | ||||||
| 6 | unsorted confections, nuts, toys, or other items designed
| ||||||
| 7 | primarily to be used or played with by children
which, when a | ||||||
| 8 | coin or coins of a denomination not larger than $0.50 are | ||||||
| 9 | inserted, are dispensed in equal portions, at random and
| ||||||
| 10 | without selection by the customer.
| ||||||
| 11 | (Source: P.A. 100-587, eff. 6-4-18; 101-9, eff. 6-5-19; 101-31, | ||||||
| 12 | eff. 1-1-20; 101-604, eff. 1-1-20.)
| ||||||
| 13 | (35 ILCS 105/3-5)
| ||||||
| 14 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
| 15 | personal property is exempt from the tax imposed by this Act:
| ||||||
| 16 | (1) Personal property purchased from a corporation, | ||||||
| 17 | society, association,
foundation, institution, or | ||||||
| 18 | organization, other than a limited liability
company, that is | ||||||
| 19 | organized and operated as a not-for-profit service enterprise
| ||||||
| 20 | for the benefit of persons 65 years of age or older if the | ||||||
| 21 | personal property was not purchased by the enterprise for the | ||||||
| 22 | purpose of resale by the
enterprise.
| ||||||
| 23 | (2) Personal property purchased by a not-for-profit | ||||||
| 24 | Illinois county
fair association for use in conducting, | ||||||
| 25 | operating, or promoting the
county fair.
| ||||||
| |||||||
| |||||||
| 1 | (3) Personal property purchased by a not-for-profit
arts or | ||||||
| 2 | cultural organization that establishes, by proof required by | ||||||
| 3 | the
Department by
rule, that it has received an exemption under | ||||||
| 4 | Section 501(c)(3) of the Internal
Revenue Code and that is | ||||||
| 5 | organized and operated primarily for the
presentation
or | ||||||
| 6 | support of arts or cultural programming, activities, or | ||||||
| 7 | services. These
organizations include, but are not limited to, | ||||||
| 8 | music and dramatic arts
organizations such as symphony | ||||||
| 9 | orchestras and theatrical groups, arts and
cultural service | ||||||
| 10 | organizations, local arts councils, visual arts organizations,
| ||||||
| 11 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
| 12 | effective date of Public Act 92-35), however, an entity | ||||||
| 13 | otherwise eligible for this exemption shall not
make tax-free | ||||||
| 14 | purchases unless it has an active identification number issued | ||||||
| 15 | by
the Department.
| ||||||
| 16 | (4) Personal property purchased by a governmental body, by | ||||||
| 17 | a
corporation, society, association, foundation, or | ||||||
| 18 | institution organized and
operated exclusively for charitable, | ||||||
| 19 | religious, or educational purposes, or
by a not-for-profit | ||||||
| 20 | corporation, society, association, foundation,
institution, or | ||||||
| 21 | organization that has no compensated officers or employees
and | ||||||
| 22 | that is organized and operated primarily for the recreation of | ||||||
| 23 | persons
55 years of age or older. A limited liability company | ||||||
| 24 | may qualify for the
exemption under this paragraph only if the | ||||||
| 25 | limited liability company is
organized and operated | ||||||
| 26 | exclusively for educational purposes. On and after July
1, | ||||||
| |||||||
| |||||||
| 1 | 1987, however, no entity otherwise eligible for this exemption | ||||||
| 2 | shall make
tax-free purchases unless it has an active exemption | ||||||
| 3 | identification number
issued by the Department.
| ||||||
| 4 | (5) Until July 1, 2003, a passenger car that is a | ||||||
| 5 | replacement vehicle to
the extent that the
purchase price of | ||||||
| 6 | the car is subject to the Replacement Vehicle Tax.
| ||||||
| 7 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
| 8 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
| 9 | equipment, including
repair and replacement
parts, both new and | ||||||
| 10 | used, and including that manufactured on special order,
| ||||||
| 11 | certified by the purchaser to be used primarily for graphic | ||||||
| 12 | arts production,
and including machinery and equipment | ||||||
| 13 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
| 14 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
| 15 | acting as catalysts effect a direct and immediate change
upon a | ||||||
| 16 | graphic arts product. Beginning on July 1, 2017, graphic arts | ||||||
| 17 | machinery and equipment is included in the manufacturing and | ||||||
| 18 | assembling machinery and equipment exemption under paragraph | ||||||
| 19 | (18).
| ||||||
| 20 | (7) Farm chemicals.
| ||||||
| 21 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
| 22 | coinage issued by
the State of Illinois, the government of the | ||||||
| 23 | United States of America, or the
government of any foreign | ||||||
| 24 | country, and bullion.
| ||||||
| 25 | (9) Personal property purchased from a teacher-sponsored | ||||||
| 26 | student
organization affiliated with an elementary or | ||||||
| |||||||
| |||||||
| 1 | secondary school located in
Illinois.
| ||||||
| 2 | (10) A motor vehicle that is used for automobile renting, | ||||||
| 3 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
| 4 | Act.
| ||||||
| 5 | (11) Farm machinery and equipment, both new and used,
| ||||||
| 6 | including that manufactured on special order, certified by the | ||||||
| 7 | purchaser
to be used primarily for production agriculture or | ||||||
| 8 | State or federal
agricultural programs, including individual | ||||||
| 9 | replacement parts for
the machinery and equipment, including | ||||||
| 10 | machinery and equipment
purchased
for lease,
and including | ||||||
| 11 | implements of husbandry defined in Section 1-130 of
the | ||||||
| 12 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
| 13 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
| 14 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
| 15 | but excluding other motor
vehicles required to be
registered | ||||||
| 16 | under the Illinois Vehicle Code.
Horticultural polyhouses or | ||||||
| 17 | hoop houses used for propagating, growing, or
overwintering | ||||||
| 18 | plants shall be considered farm machinery and equipment under
| ||||||
| 19 | this item (11).
Agricultural chemical tender tanks and dry | ||||||
| 20 | boxes shall include units sold
separately from a motor vehicle | ||||||
| 21 | required to be licensed and units sold mounted
on a motor | ||||||
| 22 | vehicle required to be licensed if the selling price of the | ||||||
| 23 | tender
is separately stated.
| ||||||
| 24 | Farm machinery and equipment shall include precision | ||||||
| 25 | farming equipment
that is
installed or purchased to be | ||||||
| 26 | installed on farm machinery and equipment
including, but not | ||||||
| |||||||
| |||||||
| 1 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
| 2 | or spreaders.
Precision farming equipment includes, but is not | ||||||
| 3 | limited to, soil testing
sensors, computers, monitors, | ||||||
| 4 | software, global positioning
and mapping systems, and other | ||||||
| 5 | such equipment.
| ||||||
| 6 | Farm machinery and equipment also includes computers, | ||||||
| 7 | sensors, software, and
related equipment used primarily in the
| ||||||
| 8 | computer-assisted operation of production agriculture | ||||||
| 9 | facilities, equipment,
and
activities such as, but not limited | ||||||
| 10 | to,
the collection, monitoring, and correlation of
animal and | ||||||
| 11 | crop data for the purpose of
formulating animal diets and | ||||||
| 12 | agricultural chemicals. This item (11) is exempt
from the | ||||||
| 13 | provisions of
Section 3-90.
| ||||||
| 14 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
| 15 | to or used by an air common
carrier, certified by the carrier | ||||||
| 16 | to be used for consumption, shipment, or
storage in the conduct | ||||||
| 17 | of its business as an air common carrier, for a
flight destined | ||||||
| 18 | for or returning from a location or locations
outside the | ||||||
| 19 | United States without regard to previous or subsequent domestic
| ||||||
| 20 | stopovers.
| ||||||
| 21 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
| 22 | or used by an air carrier, certified by the carrier to be used | ||||||
| 23 | for consumption, shipment, or storage in the conduct of its | ||||||
| 24 | business as an air common carrier, for a flight that (i) is | ||||||
| 25 | engaged in foreign trade or is engaged in trade between the | ||||||
| 26 | United States and any of its possessions and (ii) transports at | ||||||
| |||||||
| |||||||
| 1 | least one individual or package for hire from the city of | ||||||
| 2 | origination to the city of final destination on the same | ||||||
| 3 | aircraft, without regard to a change in the flight number of | ||||||
| 4 | that aircraft. | ||||||
| 5 | (13) Proceeds of mandatory service charges separately
| ||||||
| 6 | stated on customers' bills for the purchase and consumption of | ||||||
| 7 | food and
beverages purchased at retail from a retailer, to the | ||||||
| 8 | extent that the proceeds
of the service charge are in fact | ||||||
| 9 | turned over as tips or as a substitute
for tips to the | ||||||
| 10 | employees who participate directly in preparing, serving,
| ||||||
| 11 | hosting or cleaning up the food or beverage function with | ||||||
| 12 | respect to which
the service charge is imposed.
| ||||||
| 13 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
| 14 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
| 15 | rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | ||||||
| 16 | tubular goods,
including casing and drill strings, (iii) pumps | ||||||
| 17 | and pump-jack units, (iv)
storage tanks and flow lines, (v) any | ||||||
| 18 | individual replacement part for oil
field exploration, | ||||||
| 19 | drilling, and production equipment, and (vi) machinery and
| ||||||
| 20 | equipment purchased
for lease; but excluding motor vehicles | ||||||
| 21 | required to be registered under the
Illinois Vehicle Code.
| ||||||
| 22 | (15) Photoprocessing machinery and equipment, including | ||||||
| 23 | repair and
replacement parts, both new and used, including that
| ||||||
| 24 | manufactured on special order, certified by the purchaser to be | ||||||
| 25 | used
primarily for photoprocessing, and including
| ||||||
| 26 | photoprocessing machinery and equipment purchased for lease.
| ||||||
| |||||||
| |||||||
| 1 | (16) Until July 1, 2023, coal and aggregate exploration, | ||||||
| 2 | mining, off-highway hauling,
processing, maintenance, and | ||||||
| 3 | reclamation equipment,
including replacement parts and | ||||||
| 4 | equipment, and
including equipment purchased for lease, but | ||||||
| 5 | excluding motor
vehicles required to be registered under the | ||||||
| 6 | Illinois Vehicle Code. The changes made to this Section by | ||||||
| 7 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
| 8 | for credit or refund is allowed on or after August 16, 2013 | ||||||
| 9 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
| 10 | during the period beginning July 1, 2003 and ending on August | ||||||
| 11 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
| 12 | (17) Until July 1, 2003, distillation machinery and | ||||||
| 13 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
| 14 | retailer, certified by the user to be used
only for the | ||||||
| 15 | production of ethyl alcohol that will be used for consumption
| ||||||
| 16 | as motor fuel or as a component of motor fuel for the personal | ||||||
| 17 | use of the
user, and not subject to sale or resale.
| ||||||
| 18 | (18) Manufacturing and assembling machinery and equipment | ||||||
| 19 | used
primarily in the process of manufacturing or assembling | ||||||
| 20 | tangible
personal property for wholesale or retail sale or | ||||||
| 21 | lease, whether that sale
or lease is made directly by the | ||||||
| 22 | manufacturer or by some other person,
whether the materials | ||||||
| 23 | used in the process are
owned by the manufacturer or some other | ||||||
| 24 | person, or whether that sale or
lease is made apart from or as | ||||||
| 25 | an incident to the seller's engaging in
the service occupation | ||||||
| 26 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
| |||||||
| |||||||
| 1 | other similar items of no commercial value on
special order for | ||||||
| 2 | a particular purchaser. The exemption provided by this | ||||||
| 3 | paragraph (18) includes production related tangible personal | ||||||
| 4 | property, as defined in Section 3-50, purchased on or after | ||||||
| 5 | July 1, 2019. The exemption provided by this paragraph (18) | ||||||
| 6 | does not include machinery and equipment used in (i) the | ||||||
| 7 | generation of electricity for wholesale or retail sale; (ii) | ||||||
| 8 | the generation or treatment of natural or artificial gas for | ||||||
| 9 | wholesale or retail sale that is delivered to customers through | ||||||
| 10 | pipes, pipelines, or mains; or (iii) the treatment of water for | ||||||
| 11 | wholesale or retail sale that is delivered to customers through | ||||||
| 12 | pipes, pipelines, or mains. The provisions of Public Act 98-583 | ||||||
| 13 | are declaratory of existing law as to the meaning and scope of | ||||||
| 14 | this exemption. Beginning on July 1, 2017, the exemption | ||||||
| 15 | provided by this paragraph (18) includes, but is not limited | ||||||
| 16 | to, graphic arts machinery and equipment, as defined in | ||||||
| 17 | paragraph (6) of this Section.
| ||||||
| 18 | (19) Personal property delivered to a purchaser or | ||||||
| 19 | purchaser's donee
inside Illinois when the purchase order for | ||||||
| 20 | that personal property was
received by a florist located | ||||||
| 21 | outside Illinois who has a florist located
inside Illinois | ||||||
| 22 | deliver the personal property.
| ||||||
| 23 | (20) Semen used for artificial insemination of livestock | ||||||
| 24 | for direct
agricultural production.
| ||||||
| 25 | (21) Horses, or interests in horses, registered with and | ||||||
| 26 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
| |||||||
| |||||||
| 1 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
| 2 | Horse Association, United States
Trotting Association, or | ||||||
| 3 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
| 4 | racing for prizes. This item (21) is exempt from the provisions | ||||||
| 5 | of Section 3-90, and the exemption provided for under this item | ||||||
| 6 | (21) applies for all periods beginning May 30, 1995, but no | ||||||
| 7 | claim for credit or refund is allowed on or after January 1, | ||||||
| 8 | 2008
for such taxes paid during the period beginning May 30, | ||||||
| 9 | 2000 and ending on January 1, 2008.
| ||||||
| 10 | (22) Computers and communications equipment utilized for | ||||||
| 11 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
| 12 | analysis, or treatment of hospital patients purchased by a | ||||||
| 13 | lessor who leases
the
equipment, under a lease of one year or | ||||||
| 14 | longer executed or in effect at the
time the lessor would | ||||||
| 15 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
| 16 | hospital
that has been issued an active tax exemption | ||||||
| 17 | identification number by
the
Department under Section 1g of the | ||||||
| 18 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
| 19 | manner that does not qualify for
this exemption or is used in | ||||||
| 20 | any other non-exempt manner, the lessor
shall be liable for the
| ||||||
| 21 | tax imposed under this Act or the Service Use Tax Act, as the | ||||||
| 22 | case may
be, based on the fair market value of the property at | ||||||
| 23 | the time the
non-qualifying use occurs. No lessor shall collect | ||||||
| 24 | or attempt to collect an
amount (however
designated) that | ||||||
| 25 | purports to reimburse that lessor for the tax imposed by this
| ||||||
| 26 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
| |||||||
| |||||||
| 1 | has not been
paid by the lessor. If a lessor improperly | ||||||
| 2 | collects any such amount from the
lessee, the lessee shall have | ||||||
| 3 | a legal right to claim a refund of that amount
from the lessor. | ||||||
| 4 | If, however, that amount is not refunded to the lessee for
any | ||||||
| 5 | reason, the lessor is liable to pay that amount to the | ||||||
| 6 | Department.
| ||||||
| 7 | (23) Personal property purchased by a lessor who leases the
| ||||||
| 8 | property, under
a
lease of
one year or longer executed or in | ||||||
| 9 | effect at the time
the lessor would otherwise be subject to the | ||||||
| 10 | tax imposed by this Act,
to a governmental body
that has been | ||||||
| 11 | issued an active sales tax exemption identification number by | ||||||
| 12 | the
Department under Section 1g of the Retailers' Occupation | ||||||
| 13 | Tax Act.
If the
property is leased in a manner that does not | ||||||
| 14 | qualify for
this exemption
or used in any other non-exempt | ||||||
| 15 | manner, the lessor shall be liable for the
tax imposed under | ||||||
| 16 | this Act or the Service Use Tax Act, as the case may
be, based | ||||||
| 17 | on the fair market value of the property at the time the
| ||||||
| 18 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
| 19 | to collect an
amount (however
designated) that purports to | ||||||
| 20 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
| 21 | Service Use Tax Act, as the case may be, if the tax has not been
| ||||||
| 22 | paid by the lessor. If a lessor improperly collects any such | ||||||
| 23 | amount from the
lessee, the lessee shall have a legal right to | ||||||
| 24 | claim a refund of that amount
from the lessor. If, however, | ||||||
| 25 | that amount is not refunded to the lessee for
any reason, the | ||||||
| 26 | lessor is liable to pay that amount to the Department.
| ||||||
| |||||||
| |||||||
| 1 | (24) Beginning with taxable years ending on or after | ||||||
| 2 | December
31, 1995
and
ending with taxable years ending on or | ||||||
| 3 | before December 31, 2004,
personal property that is
donated for | ||||||
| 4 | disaster relief to be used in a State or federally declared
| ||||||
| 5 | disaster area in Illinois or bordering Illinois by a | ||||||
| 6 | manufacturer or retailer
that is registered in this State to a | ||||||
| 7 | corporation, society, association,
foundation, or institution | ||||||
| 8 | that has been issued a sales tax exemption
identification | ||||||
| 9 | number by the Department that assists victims of the disaster
| ||||||
| 10 | who reside within the declared disaster area.
| ||||||
| 11 | (25) Beginning with taxable years ending on or after | ||||||
| 12 | December
31, 1995 and
ending with taxable years ending on or | ||||||
| 13 | before December 31, 2004, personal
property that is used in the | ||||||
| 14 | performance of infrastructure repairs in this
State, including | ||||||
| 15 | but not limited to municipal roads and streets, access roads,
| ||||||
| 16 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
| 17 | line extensions,
water distribution and purification | ||||||
| 18 | facilities, storm water drainage and
retention facilities, and | ||||||
| 19 | sewage treatment facilities, resulting from a State
or | ||||||
| 20 | federally declared disaster in Illinois or bordering Illinois | ||||||
| 21 | when such
repairs are initiated on facilities located in the | ||||||
| 22 | declared disaster area
within 6 months after the disaster.
| ||||||
| 23 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
| 24 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
| 25 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
| 26 | provisions
of
Section 3-90.
| ||||||
| |||||||
| |||||||
| 1 | (27) A motor vehicle, as that term is defined in Section | ||||||
| 2 | 1-146
of the
Illinois
Vehicle Code, that is donated to a | ||||||
| 3 | corporation, limited liability company,
society, association, | ||||||
| 4 | foundation, or institution that is determined by the
Department | ||||||
| 5 | to be organized and operated exclusively for educational | ||||||
| 6 | purposes.
For purposes of this exemption, "a corporation, | ||||||
| 7 | limited liability company,
society, association, foundation, | ||||||
| 8 | or institution organized and operated
exclusively for | ||||||
| 9 | educational purposes" means all tax-supported public schools,
| ||||||
| 10 | private schools that offer systematic instruction in useful | ||||||
| 11 | branches of
learning by methods common to public schools and | ||||||
| 12 | that compare favorably in
their scope and intensity with the | ||||||
| 13 | course of study presented in tax-supported
schools, and | ||||||
| 14 | vocational or technical schools or institutes organized and
| ||||||
| 15 | operated exclusively to provide a course of study of not less | ||||||
| 16 | than 6 weeks
duration and designed to prepare individuals to | ||||||
| 17 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
| 18 | industrial, business, or commercial
occupation.
| ||||||
| 19 | (28) Beginning January 1, 2000, personal property, | ||||||
| 20 | including
food,
purchased through fundraising
events for the | ||||||
| 21 | benefit of
a public or private elementary or
secondary school, | ||||||
| 22 | a group of those schools, or one or more school
districts if | ||||||
| 23 | the events are
sponsored by an entity recognized by the school | ||||||
| 24 | district that consists
primarily of volunteers and includes
| ||||||
| 25 | parents and teachers of the school children. This paragraph | ||||||
| 26 | does not apply
to fundraising
events (i) for the benefit of | ||||||
| |||||||
| |||||||
| 1 | private home instruction or (ii)
for which the fundraising | ||||||
| 2 | entity purchases the personal property sold at
the events from | ||||||
| 3 | another individual or entity that sold the property for the
| ||||||
| 4 | purpose of resale by the fundraising entity and that
profits | ||||||
| 5 | from the sale to the
fundraising entity. This paragraph is | ||||||
| 6 | exempt
from the provisions
of Section 3-90.
| ||||||
| 7 | (29) Beginning January 1, 2000 and through December 31, | ||||||
| 8 | 2001, new or
used automatic vending
machines that prepare and | ||||||
| 9 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
| 10 | items, and replacement parts for these machines.
Beginning | ||||||
| 11 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
| 12 | for machines used in
commercial, coin-operated amusement and | ||||||
| 13 | vending business if a use or occupation
tax is paid on the | ||||||
| 14 | gross receipts derived from the use of the commercial,
| ||||||
| 15 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
| 16 | is exempt from the provisions of Section 3-90.
| ||||||
| 17 | (30) Beginning January 1, 2001 and through June 30, 2016, | ||||||
| 18 | food for human consumption that is to be consumed off the | ||||||
| 19 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
| 20 | drinks, and food that
has been prepared for immediate | ||||||
| 21 | consumption) and prescription and
nonprescription medicines, | ||||||
| 22 | drugs, medical appliances, and insulin, urine
testing | ||||||
| 23 | materials, syringes, and needles used by diabetics, for human | ||||||
| 24 | use, when
purchased for use by a person receiving medical | ||||||
| 25 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
| 26 | resides in a licensed long-term care facility,
as defined in | ||||||
| |||||||
| |||||||
| 1 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
| 2 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
| 3 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
| 4 | (31) Beginning on August 2, 2001 (the effective date of | ||||||
| 5 | Public Act 92-227),
computers and communications equipment
| ||||||
| 6 | utilized for any hospital purpose and equipment used in the | ||||||
| 7 | diagnosis,
analysis, or treatment of hospital patients | ||||||
| 8 | purchased by a lessor who leases
the equipment, under a lease | ||||||
| 9 | of one year or longer executed or in effect at the
time the | ||||||
| 10 | lessor would otherwise be subject to the tax imposed by this | ||||||
| 11 | Act, to a
hospital that has been issued an active tax exemption | ||||||
| 12 | identification number by
the Department under Section 1g of the | ||||||
| 13 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
| 14 | manner that does not qualify for this exemption or is
used in | ||||||
| 15 | any other nonexempt manner, the lessor shall be liable for the | ||||||
| 16 | tax
imposed under this Act or the Service Use Tax Act, as the | ||||||
| 17 | case may be, based on
the fair market value of the property at | ||||||
| 18 | the time the nonqualifying use
occurs. No lessor shall collect | ||||||
| 19 | or attempt to collect an amount (however
designated) that | ||||||
| 20 | purports to reimburse that lessor for the tax imposed by this
| ||||||
| 21 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
| 22 | has not been
paid by the lessor. If a lessor improperly | ||||||
| 23 | collects any such amount from the
lessee, the lessee shall have | ||||||
| 24 | a legal right to claim a refund of that amount
from the lessor. | ||||||
| 25 | If, however, that amount is not refunded to the lessee for
any | ||||||
| 26 | reason, the lessor is liable to pay that amount to the | ||||||
| |||||||
| |||||||
| 1 | Department.
This paragraph is exempt from the provisions of | ||||||
| 2 | Section 3-90.
| ||||||
| 3 | (32) Beginning on August 2, 2001 (the effective date of | ||||||
| 4 | Public Act 92-227),
personal property purchased by a lessor who | ||||||
| 5 | leases the property,
under a lease of one year or longer | ||||||
| 6 | executed or in effect at the time the
lessor would otherwise be | ||||||
| 7 | subject to the tax imposed by this Act, to a
governmental body | ||||||
| 8 | that has been issued an active sales tax exemption
| ||||||
| 9 | identification number by the Department under Section 1g of the | ||||||
| 10 | Retailers'
Occupation Tax Act. If the property is leased in a | ||||||
| 11 | manner that does not
qualify for this exemption or used in any | ||||||
| 12 | other nonexempt manner, the lessor
shall be liable for the tax | ||||||
| 13 | imposed under this Act or the Service Use Tax Act,
as the case | ||||||
| 14 | may be, based on the fair market value of the property at the | ||||||
| 15 | time
the nonqualifying use occurs. No lessor shall collect or | ||||||
| 16 | attempt to collect
an amount (however designated) that purports | ||||||
| 17 | to reimburse that lessor for the
tax imposed by this Act or the | ||||||
| 18 | Service Use Tax Act, as the case may be, if the
tax has not been | ||||||
| 19 | paid by the lessor. If a lessor improperly collects any such
| ||||||
| 20 | amount from the lessee, the lessee shall have a legal right to | ||||||
| 21 | claim a refund
of that amount from the lessor. If, however, | ||||||
| 22 | that amount is not refunded to
the lessee for any reason, the | ||||||
| 23 | lessor is liable to pay that amount to the
Department. This | ||||||
| 24 | paragraph is exempt from the provisions of Section 3-90.
| ||||||
| 25 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
| 26 | the use in this State of motor vehicles of
the second division | ||||||
| |||||||
| |||||||
| 1 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
| 2 | are subject to the commercial distribution fee imposed under | ||||||
| 3 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | ||||||
| 4 | 1, 2004 and through June 30, 2005, the use in this State of | ||||||
| 5 | motor vehicles of the second division: (i) with a gross vehicle | ||||||
| 6 | weight rating in excess of 8,000 pounds; (ii) that are subject | ||||||
| 7 | to the commercial distribution fee imposed under Section | ||||||
| 8 | 3-815.1 of the Illinois Vehicle Code; and (iii) that are | ||||||
| 9 | primarily used for commercial purposes. Through June 30, 2005, | ||||||
| 10 | this exemption applies to repair and
replacement parts added | ||||||
| 11 | after the initial purchase of such a motor vehicle if
that | ||||||
| 12 | motor
vehicle is used in a manner that would qualify for the | ||||||
| 13 | rolling stock exemption
otherwise provided for in this Act. For | ||||||
| 14 | purposes of this paragraph, the term "used for commercial | ||||||
| 15 | purposes" means the transportation of persons or property in | ||||||
| 16 | furtherance of any commercial or industrial enterprise, | ||||||
| 17 | whether for-hire or not.
| ||||||
| 18 | (34) Beginning January 1, 2008, tangible personal property | ||||||
| 19 | used in the construction or maintenance of a community water | ||||||
| 20 | supply, as defined under Section 3.145 of the Environmental | ||||||
| 21 | Protection Act, that is operated by a not-for-profit | ||||||
| 22 | corporation that holds a valid water supply permit issued under | ||||||
| 23 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
| 24 | exempt from the provisions of Section 3-90. | ||||||
| 25 | (35) Beginning January 1, 2010 and continuing through | ||||||
| 26 | December 31, 2024, materials, parts, equipment, components, | ||||||
| |||||||
| |||||||
| 1 | and furnishings incorporated into or upon an aircraft as part | ||||||
| 2 | of the modification, refurbishment, completion, replacement, | ||||||
| 3 | repair, or maintenance of the aircraft. This exemption includes | ||||||
| 4 | consumable supplies used in the modification, refurbishment, | ||||||
| 5 | completion, replacement, repair, and maintenance of aircraft, | ||||||
| 6 | but excludes any materials, parts, equipment, components, and | ||||||
| 7 | consumable supplies used in the modification, replacement, | ||||||
| 8 | repair, and maintenance of aircraft engines or power plants, | ||||||
| 9 | whether such engines or power plants are installed or | ||||||
| 10 | uninstalled upon any such aircraft. "Consumable supplies" | ||||||
| 11 | include, but are not limited to, adhesive, tape, sandpaper, | ||||||
| 12 | general purpose lubricants, cleaning solution, latex gloves, | ||||||
| 13 | and protective films. This exemption applies only to the use of | ||||||
| 14 | qualifying tangible personal property by persons who modify, | ||||||
| 15 | refurbish, complete, repair, replace, or maintain aircraft and | ||||||
| 16 | who (i) hold an Air Agency Certificate and are empowered to | ||||||
| 17 | operate an approved repair station by the Federal Aviation | ||||||
| 18 | Administration, (ii) have a Class IV Rating, and (iii) conduct | ||||||
| 19 | operations in accordance with Part 145 of the Federal Aviation | ||||||
| 20 | Regulations. The exemption does not include aircraft operated | ||||||
| 21 | by a commercial air carrier providing scheduled passenger air | ||||||
| 22 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
| 23 | of the Federal Aviation Regulations. The changes made to this | ||||||
| 24 | paragraph (35) by Public Act 98-534 are declarative of existing | ||||||
| 25 | law. It is the intent of the General Assembly that the | ||||||
| 26 | exemption under this paragraph (35) applies continuously from | ||||||
| |||||||
| |||||||
| 1 | January 1, 2010 through December 31, 2024; however, no claim | ||||||
| 2 | for credit or refund is allowed for taxes paid as a result of | ||||||
| 3 | the disallowance of this exemption on or after January 1, 2015 | ||||||
| 4 | and prior to the effective date of this amendatory Act of the | ||||||
| 5 | 101st General Assembly. | ||||||
| 6 | (36) Tangible personal property purchased by a | ||||||
| 7 | public-facilities corporation, as described in Section | ||||||
| 8 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
| 9 | constructing or furnishing a municipal convention hall, but | ||||||
| 10 | only if the legal title to the municipal convention hall is | ||||||
| 11 | transferred to the municipality without any further | ||||||
| 12 | consideration by or on behalf of the municipality at the time | ||||||
| 13 | of the completion of the municipal convention hall or upon the | ||||||
| 14 | retirement or redemption of any bonds or other debt instruments | ||||||
| 15 | issued by the public-facilities corporation in connection with | ||||||
| 16 | the development of the municipal convention hall. This | ||||||
| 17 | exemption includes existing public-facilities corporations as | ||||||
| 18 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
| 19 | This paragraph is exempt from the provisions of Section 3-90. | ||||||
| 20 | (37) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
| 21 | and menstrual cups. | ||||||
| 22 | (38) Merchandise that is subject to the Rental Purchase | ||||||
| 23 | Agreement Occupation and Use Tax. The purchaser must certify | ||||||
| 24 | that the item is purchased to be rented subject to a rental | ||||||
| 25 | purchase agreement, as defined in the Rental Purchase Agreement | ||||||
| 26 | Act, and provide proof of registration under the Rental | ||||||
| |||||||
| |||||||
| 1 | Purchase Agreement Occupation and Use Tax Act. This paragraph | ||||||
| 2 | is exempt from the provisions of Section 3-90. | ||||||
| 3 | (39) Tangible personal property purchased by a purchaser | ||||||
| 4 | who is exempt from the tax imposed by this Act by operation of | ||||||
| 5 | federal law. This paragraph is exempt from the provisions of | ||||||
| 6 | Section 3-90. | ||||||
| 7 | (40) Qualified tangible personal property used in the | ||||||
| 8 | construction or operation of a data center that has been | ||||||
| 9 | granted a certificate of exemption by the Department of | ||||||
| 10 | Commerce and Economic Opportunity, whether that tangible | ||||||
| 11 | personal property is purchased by the owner, operator, or | ||||||
| 12 | tenant of the data center or by a contractor or subcontractor | ||||||
| 13 | of the owner, operator, or tenant. Data centers that would have | ||||||
| 14 | qualified for a certificate of exemption prior to January 1, | ||||||
| 15 | 2020 had Public Act 101-31 been in effect may apply for and | ||||||
| 16 | obtain an exemption for subsequent purchases of computer | ||||||
| 17 | equipment or enabling software purchased or leased to upgrade, | ||||||
| 18 | supplement, or replace computer equipment or enabling software | ||||||
| 19 | purchased or leased in the original investment that would have | ||||||
| 20 | qualified. | ||||||
| 21 | The Department of Commerce and Economic Opportunity shall | ||||||
| 22 | grant a certificate of exemption under this item (40) to | ||||||
| 23 | qualified data centers as defined by Section 605-1025 of the | ||||||
| 24 | Department of Commerce and Economic Opportunity Law of the
| ||||||
| 25 | Civil Administrative Code of Illinois. | ||||||
| 26 | For the purposes of this item (40): | ||||||
| |||||||
| |||||||
| 1 | "Data center" means a building or a series of buildings | ||||||
| 2 | rehabilitated or constructed to house working servers in | ||||||
| 3 | one physical location or multiple sites within the State of | ||||||
| 4 | Illinois. | ||||||
| 5 | "Qualified tangible personal property" means: | ||||||
| 6 | electrical systems and equipment; climate control and | ||||||
| 7 | chilling equipment and systems; mechanical systems and | ||||||
| 8 | equipment; monitoring and secure systems; emergency | ||||||
| 9 | generators; hardware; computers; servers; data storage | ||||||
| 10 | devices; network connectivity equipment; racks; cabinets; | ||||||
| 11 | telecommunications cabling infrastructure; raised floor | ||||||
| 12 | systems; peripheral components or systems; software; | ||||||
| 13 | mechanical, electrical, or plumbing systems; battery | ||||||
| 14 | systems; cooling systems and towers; temperature control | ||||||
| 15 | systems; other cabling; and other data center | ||||||
| 16 | infrastructure equipment and systems necessary to operate | ||||||
| 17 | qualified tangible personal property, including fixtures; | ||||||
| 18 | and component parts of any of the foregoing, including | ||||||
| 19 | installation, maintenance, repair, refurbishment, and | ||||||
| 20 | replacement of qualified tangible personal property to | ||||||
| 21 | generate, transform, transmit, distribute, or manage | ||||||
| 22 | electricity necessary to operate qualified tangible | ||||||
| 23 | personal property; and all other tangible personal | ||||||
| 24 | property that is essential to the operations of a computer | ||||||
| 25 | data center. The term "qualified tangible personal | ||||||
| 26 | property" also includes building materials physically | ||||||
| |||||||
| |||||||
| 1 | incorporated in to the qualifying data center. To document | ||||||
| 2 | the exemption allowed under this Section, the retailer must | ||||||
| 3 | obtain from the purchaser a copy of the certificate of | ||||||
| 4 | eligibility issued by the Department of Commerce and | ||||||
| 5 | Economic Opportunity. | ||||||
| 6 | This item (40) is exempt from the provisions of Section | ||||||
| 7 | 3-90. | ||||||
| 8 | (Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; | ||||||
| 9 | 100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. | ||||||
| 10 | 1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff. | ||||||
| 11 | 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
| 12 | Section 10-35. The Service Use Tax Act is amended by | ||||||
| 13 | changing Section 3-5 as follows:
| ||||||
| 14 | (35 ILCS 110/3-5)
| ||||||
| 15 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
| 16 | personal property
is exempt from the tax imposed by this Act:
| ||||||
| 17 | (1) Personal property purchased from a corporation, | ||||||
| 18 | society,
association, foundation, institution, or | ||||||
| 19 | organization, other than a limited
liability company, that is | ||||||
| 20 | organized and operated as a not-for-profit service
enterprise | ||||||
| 21 | for the benefit of persons 65 years of age or older if the | ||||||
| 22 | personal
property was not purchased by the enterprise for the | ||||||
| 23 | purpose of resale by the
enterprise.
| ||||||
| 24 | (2) Personal property purchased by a non-profit Illinois | ||||||
| |||||||
| |||||||
| 1 | county fair
association for use in conducting, operating, or | ||||||
| 2 | promoting the county fair.
| ||||||
| 3 | (3) Personal property purchased by a not-for-profit arts
or | ||||||
| 4 | cultural
organization that establishes, by proof required by | ||||||
| 5 | the Department by rule,
that it has received an exemption under | ||||||
| 6 | Section 501(c)(3) of the Internal
Revenue Code and that is | ||||||
| 7 | organized and operated primarily for the
presentation
or | ||||||
| 8 | support of arts or cultural programming, activities, or | ||||||
| 9 | services. These
organizations include, but are not limited to, | ||||||
| 10 | music and dramatic arts
organizations such as symphony | ||||||
| 11 | orchestras and theatrical groups, arts and
cultural service | ||||||
| 12 | organizations, local arts councils, visual arts organizations,
| ||||||
| 13 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
| 14 | effective date of Public Act 92-35), however, an entity | ||||||
| 15 | otherwise eligible for this exemption shall not
make tax-free | ||||||
| 16 | purchases unless it has an active identification number issued | ||||||
| 17 | by
the Department.
| ||||||
| 18 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
| 19 | coinage issued
by the State of Illinois, the government of the | ||||||
| 20 | United States of America,
or the government of any foreign | ||||||
| 21 | country, and bullion.
| ||||||
| 22 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
| 23 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
| 24 | equipment, including
repair and
replacement parts, both new and | ||||||
| 25 | used, and including that manufactured on
special order or | ||||||
| 26 | purchased for lease, certified by the purchaser to be used
| ||||||
| |||||||
| |||||||
| 1 | primarily for graphic arts production.
Equipment includes | ||||||
| 2 | chemicals or
chemicals acting as catalysts but only if
the | ||||||
| 3 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
| 4 | immediate
change upon a graphic arts product. Beginning on July | ||||||
| 5 | 1, 2017, graphic arts machinery and equipment is included in | ||||||
| 6 | the manufacturing and assembling machinery and equipment | ||||||
| 7 | exemption under Section 2 of this Act.
| ||||||
| 8 | (6) Personal property purchased from a teacher-sponsored | ||||||
| 9 | student
organization affiliated with an elementary or | ||||||
| 10 | secondary school located
in Illinois.
| ||||||
| 11 | (7) Farm machinery and equipment, both new and used, | ||||||
| 12 | including that
manufactured on special order, certified by the | ||||||
| 13 | purchaser to be used
primarily for production agriculture or | ||||||
| 14 | State or federal agricultural
programs, including individual | ||||||
| 15 | replacement parts for the machinery and
equipment, including | ||||||
| 16 | machinery and equipment purchased for lease,
and including | ||||||
| 17 | implements of husbandry defined in Section 1-130 of
the | ||||||
| 18 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
| 19 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
| 20 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
| 21 | but
excluding other motor vehicles required to be registered | ||||||
| 22 | under the Illinois
Vehicle Code.
Horticultural polyhouses or | ||||||
| 23 | hoop houses used for propagating, growing, or
overwintering | ||||||
| 24 | plants shall be considered farm machinery and equipment under
| ||||||
| 25 | this item (7).
Agricultural chemical tender tanks and dry boxes | ||||||
| 26 | shall include units sold
separately from a motor vehicle | ||||||
| |||||||
| |||||||
| 1 | required to be licensed and units sold mounted
on a motor | ||||||
| 2 | vehicle required to be licensed if the selling price of the | ||||||
| 3 | tender
is separately stated.
| ||||||
| 4 | Farm machinery and equipment shall include precision | ||||||
| 5 | farming equipment
that is
installed or purchased to be | ||||||
| 6 | installed on farm machinery and equipment
including, but not | ||||||
| 7 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
| 8 | or spreaders.
Precision farming equipment includes, but is not | ||||||
| 9 | limited to,
soil testing sensors, computers, monitors, | ||||||
| 10 | software, global positioning
and mapping systems, and other | ||||||
| 11 | such equipment.
| ||||||
| 12 | Farm machinery and equipment also includes computers, | ||||||
| 13 | sensors, software, and
related equipment used primarily in the
| ||||||
| 14 | computer-assisted operation of production agriculture | ||||||
| 15 | facilities, equipment,
and activities such as, but
not limited | ||||||
| 16 | to,
the collection, monitoring, and correlation of
animal and | ||||||
| 17 | crop data for the purpose of
formulating animal diets and | ||||||
| 18 | agricultural chemicals. This item (7) is exempt
from the | ||||||
| 19 | provisions of
Section 3-75.
| ||||||
| 20 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
| 21 | to or used by an air common
carrier, certified by the carrier | ||||||
| 22 | to be used for consumption, shipment, or
storage in the conduct | ||||||
| 23 | of its business as an air common carrier, for a
flight destined | ||||||
| 24 | for or returning from a location or locations
outside the | ||||||
| 25 | United States without regard to previous or subsequent domestic
| ||||||
| 26 | stopovers.
| ||||||
| |||||||
| |||||||
| 1 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
| 2 | or used by an air carrier, certified by the carrier to be used | ||||||
| 3 | for consumption, shipment, or storage in the conduct of its | ||||||
| 4 | business as an air common carrier, for a flight that (i) is | ||||||
| 5 | engaged in foreign trade or is engaged in trade between the | ||||||
| 6 | United States and any of its possessions and (ii) transports at | ||||||
| 7 | least one individual or package for hire from the city of | ||||||
| 8 | origination to the city of final destination on the same | ||||||
| 9 | aircraft, without regard to a change in the flight number of | ||||||
| 10 | that aircraft. | ||||||
| 11 | (9) Proceeds of mandatory service charges separately | ||||||
| 12 | stated on
customers' bills for the purchase and consumption of | ||||||
| 13 | food and beverages
acquired as an incident to the purchase of a | ||||||
| 14 | service from a serviceman, to
the extent that the proceeds of | ||||||
| 15 | the service charge are in fact
turned over as tips or as a | ||||||
| 16 | substitute for tips to the employees who
participate directly | ||||||
| 17 | in preparing, serving, hosting or cleaning up the
food or | ||||||
| 18 | beverage function with respect to which the service charge is | ||||||
| 19 | imposed.
| ||||||
| 20 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
| 21 | and production
equipment, including
(i) rigs and parts of rigs, | ||||||
| 22 | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | ||||||
| 23 | tubular goods, including casing and
drill strings, (iii) pumps | ||||||
| 24 | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | ||||||
| 25 | individual replacement part for oil field exploration,
| ||||||
| 26 | drilling, and production equipment, and (vi) machinery and | ||||||
| |||||||
| |||||||
| 1 | equipment purchased
for lease; but
excluding motor vehicles | ||||||
| 2 | required to be registered under the Illinois
Vehicle Code.
| ||||||
| 3 | (11) Proceeds from the sale of photoprocessing machinery | ||||||
| 4 | and
equipment, including repair and replacement parts, both new | ||||||
| 5 | and
used, including that manufactured on special order, | ||||||
| 6 | certified by the
purchaser to be used primarily for | ||||||
| 7 | photoprocessing, and including
photoprocessing machinery and | ||||||
| 8 | equipment purchased for lease.
| ||||||
| 9 | (12) Until July 1, 2023, coal and aggregate exploration, | ||||||
| 10 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
| 11 | reclamation equipment, including
replacement parts and | ||||||
| 12 | equipment, and including
equipment purchased for lease, but | ||||||
| 13 | excluding motor vehicles required to be
registered under the | ||||||
| 14 | Illinois Vehicle Code. The changes made to this Section by | ||||||
| 15 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
| 16 | for credit or refund is allowed on or after August 16, 2013 | ||||||
| 17 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
| 18 | during the period beginning July 1, 2003 and ending on August | ||||||
| 19 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
| 20 | (13) Semen used for artificial insemination of livestock | ||||||
| 21 | for direct
agricultural production.
| ||||||
| 22 | (14) Horses, or interests in horses, registered with and | ||||||
| 23 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
| 24 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
| 25 | Horse Association, United States
Trotting Association, or | ||||||
| 26 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
| |||||||
| |||||||
| 1 | racing for prizes. This item (14) is exempt from the provisions | ||||||
| 2 | of Section 3-75, and the exemption provided for under this item | ||||||
| 3 | (14) applies for all periods beginning May 30, 1995, but no | ||||||
| 4 | claim for credit or refund is allowed on or after January 1, | ||||||
| 5 | 2008 (the effective date of Public Act 95-88) for such taxes | ||||||
| 6 | paid during the period beginning May 30, 2000 and ending on | ||||||
| 7 | January 1, 2008 (the effective date of Public Act 95-88).
| ||||||
| 8 | (15) Computers and communications equipment utilized for | ||||||
| 9 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
| 10 | analysis, or treatment of hospital patients purchased by a | ||||||
| 11 | lessor who leases
the
equipment, under a lease of one year or | ||||||
| 12 | longer executed or in effect at the
time
the lessor would | ||||||
| 13 | otherwise be subject to the tax imposed by this Act,
to a
| ||||||
| 14 | hospital
that has been issued an active tax exemption | ||||||
| 15 | identification number by the
Department under Section 1g of the | ||||||
| 16 | Retailers' Occupation Tax Act.
If the
equipment is leased in a | ||||||
| 17 | manner that does not qualify for
this exemption
or is used in | ||||||
| 18 | any other non-exempt manner,
the lessor shall be liable for the
| ||||||
| 19 | tax imposed under this Act or the Use Tax Act, as the case may
| ||||||
| 20 | be, based on the fair market value of the property at the time | ||||||
| 21 | the
non-qualifying use occurs. No lessor shall collect or | ||||||
| 22 | attempt to collect an
amount (however
designated) that purports | ||||||
| 23 | to reimburse that lessor for the tax imposed by this
Act or the | ||||||
| 24 | Use Tax Act, as the case may be, if the tax has not been
paid by | ||||||
| 25 | the lessor. If a lessor improperly collects any such amount | ||||||
| 26 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
| |||||||
| |||||||
| 1 | refund of that amount
from the lessor. If, however, that amount | ||||||
| 2 | is not refunded to the lessee for
any reason, the lessor is | ||||||
| 3 | liable to pay that amount to the Department.
| ||||||
| 4 | (16) Personal property purchased by a lessor who leases the
| ||||||
| 5 | property, under
a
lease of one year or longer executed or in | ||||||
| 6 | effect at the time
the lessor would otherwise be subject to the | ||||||
| 7 | tax imposed by this Act,
to a governmental body
that has been | ||||||
| 8 | issued an active tax exemption identification number by the
| ||||||
| 9 | Department under Section 1g of the Retailers' Occupation Tax | ||||||
| 10 | Act.
If the
property is leased in a manner that does not | ||||||
| 11 | qualify for
this exemption
or is used in any other non-exempt | ||||||
| 12 | manner,
the lessor shall be liable for the
tax imposed under | ||||||
| 13 | this Act or the Use Tax Act, as the case may
be, based on the | ||||||
| 14 | fair market value of the property at the time the
| ||||||
| 15 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
| 16 | to collect an
amount (however
designated) that purports to | ||||||
| 17 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
| 18 | Use Tax Act, as the case may be, if the tax has not been
paid by | ||||||
| 19 | the lessor. If a lessor improperly collects any such amount | ||||||
| 20 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
| 21 | refund of that amount
from the lessor. If, however, that amount | ||||||
| 22 | is not refunded to the lessee for
any reason, the lessor is | ||||||
| 23 | liable to pay that amount to the Department.
| ||||||
| 24 | (17) Beginning with taxable years ending on or after | ||||||
| 25 | December
31,
1995
and
ending with taxable years ending on or | ||||||
| 26 | before December 31, 2004,
personal property that is
donated for | ||||||
| |||||||
| |||||||
| 1 | disaster relief to be used in a State or federally declared
| ||||||
| 2 | disaster area in Illinois or bordering Illinois by a | ||||||
| 3 | manufacturer or retailer
that is registered in this State to a | ||||||
| 4 | corporation, society, association,
foundation, or institution | ||||||
| 5 | that has been issued a sales tax exemption
identification | ||||||
| 6 | number by the Department that assists victims of the disaster
| ||||||
| 7 | who reside within the declared disaster area.
| ||||||
| 8 | (18) Beginning with taxable years ending on or after | ||||||
| 9 | December
31, 1995 and
ending with taxable years ending on or | ||||||
| 10 | before December 31, 2004, personal
property that is used in the | ||||||
| 11 | performance of infrastructure repairs in this
State, including | ||||||
| 12 | but not limited to municipal roads and streets, access roads,
| ||||||
| 13 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
| 14 | line extensions,
water distribution and purification | ||||||
| 15 | facilities, storm water drainage and
retention facilities, and | ||||||
| 16 | sewage treatment facilities, resulting from a State
or | ||||||
| 17 | federally declared disaster in Illinois or bordering Illinois | ||||||
| 18 | when such
repairs are initiated on facilities located in the | ||||||
| 19 | declared disaster area
within 6 months after the disaster.
| ||||||
| 20 | (19) Beginning July 1, 1999, game or game birds purchased | ||||||
| 21 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
| 22 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
| 23 | provisions
of
Section 3-75.
| ||||||
| 24 | (20) A motor vehicle, as that term is defined in Section | ||||||
| 25 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
| 26 | corporation, limited liability
company, society, association, | ||||||
| |||||||
| |||||||
| 1 | foundation, or institution that is determined by
the Department | ||||||
| 2 | to be organized and operated exclusively for educational
| ||||||
| 3 | purposes. For purposes of this exemption, "a corporation, | ||||||
| 4 | limited liability
company, society, association, foundation, | ||||||
| 5 | or institution organized and
operated
exclusively for | ||||||
| 6 | educational purposes" means all tax-supported public schools,
| ||||||
| 7 | private schools that offer systematic instruction in useful | ||||||
| 8 | branches of
learning by methods common to public schools and | ||||||
| 9 | that compare favorably in
their scope and intensity with the | ||||||
| 10 | course of study presented in tax-supported
schools, and | ||||||
| 11 | vocational or technical schools or institutes organized and
| ||||||
| 12 | operated exclusively to provide a course of study of not less | ||||||
| 13 | than 6 weeks
duration and designed to prepare individuals to | ||||||
| 14 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
| 15 | industrial, business, or commercial
occupation.
| ||||||
| 16 | (21) Beginning January 1, 2000, personal property, | ||||||
| 17 | including
food,
purchased through fundraising
events for the | ||||||
| 18 | benefit of
a public or private elementary or
secondary school, | ||||||
| 19 | a group of those schools, or one or more school
districts if | ||||||
| 20 | the events are
sponsored by an entity recognized by the school | ||||||
| 21 | district that consists
primarily of volunteers and includes
| ||||||
| 22 | parents and teachers of the school children. This paragraph | ||||||
| 23 | does not apply
to fundraising
events (i) for the benefit of | ||||||
| 24 | private home instruction or (ii)
for which the fundraising | ||||||
| 25 | entity purchases the personal property sold at
the events from | ||||||
| 26 | another individual or entity that sold the property for the
| ||||||
| |||||||
| |||||||
| 1 | purpose of resale by the fundraising entity and that
profits | ||||||
| 2 | from the sale to the
fundraising entity. This paragraph is | ||||||
| 3 | exempt
from the provisions
of Section 3-75.
| ||||||
| 4 | (22) Beginning January 1, 2000
and through December 31, | ||||||
| 5 | 2001, new or used automatic vending
machines that prepare and | ||||||
| 6 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
| 7 | items, and replacement parts for these machines.
Beginning | ||||||
| 8 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
| 9 | for machines used in
commercial, coin-operated
amusement
and | ||||||
| 10 | vending business if a use or occupation tax is paid on the | ||||||
| 11 | gross receipts
derived from
the use of the commercial, | ||||||
| 12 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
| 13 | is exempt from the provisions of Section 3-75.
| ||||||
| 14 | (23) Beginning August 23, 2001 and through June 30, 2016, | ||||||
| 15 | food for human consumption that is to be consumed off the
| ||||||
| 16 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
| 17 | drinks, and food that
has been prepared for immediate | ||||||
| 18 | consumption) and prescription and
nonprescription medicines, | ||||||
| 19 | drugs, medical appliances, and insulin, urine
testing | ||||||
| 20 | materials, syringes, and needles used by diabetics, for human | ||||||
| 21 | use, when
purchased for use by a person receiving medical | ||||||
| 22 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
| 23 | resides in a licensed long-term care facility,
as defined in | ||||||
| 24 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
| 25 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
| 26 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
| |||||||
| |||||||
| 1 | (24) Beginning on August 2, 2001 (the effective date of | ||||||
| 2 | Public Act 92-227), computers and communications equipment
| ||||||
| 3 | utilized for any hospital purpose and equipment used in the | ||||||
| 4 | diagnosis,
analysis, or treatment of hospital patients | ||||||
| 5 | purchased by a lessor who leases
the equipment, under a lease | ||||||
| 6 | of one year or longer executed or in effect at the
time the | ||||||
| 7 | lessor would otherwise be subject to the tax imposed by this | ||||||
| 8 | Act, to a
hospital that has been issued an active tax exemption | ||||||
| 9 | identification number by
the Department under Section 1g of the | ||||||
| 10 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
| 11 | manner that does not qualify for this exemption or is
used in | ||||||
| 12 | any other nonexempt manner, the lessor shall be liable for the
| ||||||
| 13 | tax imposed under this Act or the Use Tax Act, as the case may | ||||||
| 14 | be, based on the
fair market value of the property at the time | ||||||
| 15 | the nonqualifying use occurs.
No lessor shall collect or | ||||||
| 16 | attempt to collect an amount (however
designated) that purports | ||||||
| 17 | to reimburse that lessor for the tax imposed by this
Act or the | ||||||
| 18 | Use Tax Act, as the case may be, if the tax has not been
paid by | ||||||
| 19 | the lessor. If a lessor improperly collects any such amount | ||||||
| 20 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
| 21 | refund of that amount
from the lessor. If, however, that amount | ||||||
| 22 | is not refunded to the lessee for
any reason, the lessor is | ||||||
| 23 | liable to pay that amount to the Department.
This paragraph is | ||||||
| 24 | exempt from the provisions of Section 3-75.
| ||||||
| 25 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
| 26 | Public Act 92-227),
personal property purchased by a lessor
who | ||||||
| |||||||
| |||||||
| 1 | leases the property, under a lease of one year or longer | ||||||
| 2 | executed or in
effect at the time the lessor would otherwise be | ||||||
| 3 | subject to the tax imposed by
this Act, to a governmental body | ||||||
| 4 | that has been issued an active tax exemption
identification | ||||||
| 5 | number by the Department under Section 1g of the Retailers'
| ||||||
| 6 | Occupation Tax Act. If the property is leased in a manner that | ||||||
| 7 | does not
qualify for this exemption or is used in any other | ||||||
| 8 | nonexempt manner, the
lessor shall be liable for the tax | ||||||
| 9 | imposed under this Act or the Use Tax Act,
as the case may be, | ||||||
| 10 | based on the fair market value of the property at the time
the | ||||||
| 11 | nonqualifying use occurs. No lessor shall collect or attempt to | ||||||
| 12 | collect
an amount (however designated) that purports to | ||||||
| 13 | reimburse that lessor for the
tax imposed by this Act or the | ||||||
| 14 | Use Tax Act, as the case may be, if the tax has
not been paid by | ||||||
| 15 | the lessor. If a lessor improperly collects any such amount
| ||||||
| 16 | from the lessee, the lessee shall have a legal right to claim a | ||||||
| 17 | refund of that
amount from the lessor. If, however, that amount | ||||||
| 18 | is not refunded to the lessee
for any reason, the lessor is | ||||||
| 19 | liable to pay that amount to the Department.
This paragraph is | ||||||
| 20 | exempt from the provisions of Section 3-75.
| ||||||
| 21 | (26) Beginning January 1, 2008, tangible personal property | ||||||
| 22 | used in the construction or maintenance of a community water | ||||||
| 23 | supply, as defined under Section 3.145 of the Environmental | ||||||
| 24 | Protection Act, that is operated by a not-for-profit | ||||||
| 25 | corporation that holds a valid water supply permit issued under | ||||||
| 26 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
| |||||||
| |||||||
| 1 | exempt from the provisions of Section 3-75.
| ||||||
| 2 | (27) Beginning January 1, 2010 and continuing through | ||||||
| 3 | December 31, 2024, materials, parts, equipment, components, | ||||||
| 4 | and furnishings incorporated into or upon an aircraft as part | ||||||
| 5 | of the modification, refurbishment, completion, replacement, | ||||||
| 6 | repair, or maintenance of the aircraft. This exemption includes | ||||||
| 7 | consumable supplies used in the modification, refurbishment, | ||||||
| 8 | completion, replacement, repair, and maintenance of aircraft, | ||||||
| 9 | but excludes any materials, parts, equipment, components, and | ||||||
| 10 | consumable supplies used in the modification, replacement, | ||||||
| 11 | repair, and maintenance of aircraft engines or power plants, | ||||||
| 12 | whether such engines or power plants are installed or | ||||||
| 13 | uninstalled upon any such aircraft. "Consumable supplies" | ||||||
| 14 | include, but are not limited to, adhesive, tape, sandpaper, | ||||||
| 15 | general purpose lubricants, cleaning solution, latex gloves, | ||||||
| 16 | and protective films. This exemption applies only to the use of | ||||||
| 17 | qualifying tangible personal property transferred incident to | ||||||
| 18 | the modification, refurbishment, completion, replacement, | ||||||
| 19 | repair, or maintenance of aircraft by persons who (i) hold an | ||||||
| 20 | Air Agency Certificate and are empowered to operate an approved | ||||||
| 21 | repair station by the Federal Aviation Administration, (ii) | ||||||
| 22 | have a Class IV Rating, and (iii) conduct operations in | ||||||
| 23 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
| 24 | The exemption does not include aircraft operated by a | ||||||
| 25 | commercial air carrier providing scheduled passenger air | ||||||
| 26 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
| |||||||
| |||||||
| 1 | of the Federal Aviation Regulations. The changes made to this | ||||||
| 2 | paragraph (27) by Public Act 98-534 are declarative of existing | ||||||
| 3 | law. It is the intent of the General Assembly that the | ||||||
| 4 | exemption under this paragraph (27) applies continuously from | ||||||
| 5 | January 1, 2010 through December 31, 2024; however, no claim | ||||||
| 6 | for credit or refund is allowed for taxes paid as a result of | ||||||
| 7 | the disallowance of this exemption on or after January 1, 2015 | ||||||
| 8 | and prior to the effective date of this amendatory Act of the | ||||||
| 9 | 101st General Assembly. | ||||||
| 10 | (28) Tangible personal property purchased by a | ||||||
| 11 | public-facilities corporation, as described in Section | ||||||
| 12 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
| 13 | constructing or furnishing a municipal convention hall, but | ||||||
| 14 | only if the legal title to the municipal convention hall is | ||||||
| 15 | transferred to the municipality without any further | ||||||
| 16 | consideration by or on behalf of the municipality at the time | ||||||
| 17 | of the completion of the municipal convention hall or upon the | ||||||
| 18 | retirement or redemption of any bonds or other debt instruments | ||||||
| 19 | issued by the public-facilities corporation in connection with | ||||||
| 20 | the development of the municipal convention hall. This | ||||||
| 21 | exemption includes existing public-facilities corporations as | ||||||
| 22 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
| 23 | This paragraph is exempt from the provisions of Section 3-75. | ||||||
| 24 | (29) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
| 25 | and menstrual cups. | ||||||
| 26 | (30) Tangible personal property transferred to a purchaser | ||||||
| |||||||
| |||||||
| 1 | who is exempt from the tax imposed by this Act by operation of | ||||||
| 2 | federal law. This paragraph is exempt from the provisions of | ||||||
| 3 | Section 3-75. | ||||||
| 4 | (31) Qualified tangible personal property used in the | ||||||
| 5 | construction or operation of a data center that has been | ||||||
| 6 | granted a certificate of exemption by the Department of | ||||||
| 7 | Commerce and Economic Opportunity, whether that tangible | ||||||
| 8 | personal property is purchased by the owner, operator, or | ||||||
| 9 | tenant of the data center or by a contractor or subcontractor | ||||||
| 10 | of the owner, operator, or tenant. Data centers that would have | ||||||
| 11 | qualified for a certificate of exemption prior to January 1, | ||||||
| 12 | 2020 had this amendatory Act of the 101st General Assembly been | ||||||
| 13 | in effect, may apply for and obtain an exemption for subsequent | ||||||
| 14 | purchases of computer equipment or enabling software purchased | ||||||
| 15 | or leased to upgrade, supplement, or replace computer equipment | ||||||
| 16 | or enabling software purchased or leased in the original | ||||||
| 17 | investment that would have qualified. | ||||||
| 18 | The Department of Commerce and Economic Opportunity shall | ||||||
| 19 | grant a certificate of exemption under this item (31) to | ||||||
| 20 | qualified data centers as defined by Section 605-1025 of the | ||||||
| 21 | Department of Commerce and Economic Opportunity Law of the
| ||||||
| 22 | Civil Administrative Code of Illinois. | ||||||
| 23 | For the purposes of this item (31): | ||||||
| 24 | "Data center" means a building or a series of buildings | ||||||
| 25 | rehabilitated or constructed to house working servers in | ||||||
| 26 | one physical location or multiple sites within the State of | ||||||
| |||||||
| |||||||
| 1 | Illinois. | ||||||
| 2 | "Qualified tangible personal property" means: | ||||||
| 3 | electrical systems and equipment; climate control and | ||||||
| 4 | chilling equipment and systems; mechanical systems and | ||||||
| 5 | equipment; monitoring and secure systems; emergency | ||||||
| 6 | generators; hardware; computers; servers; data storage | ||||||
| 7 | devices; network connectivity equipment; racks; cabinets; | ||||||
| 8 | telecommunications cabling infrastructure; raised floor | ||||||
| 9 | systems; peripheral components or systems; software; | ||||||
| 10 | mechanical, electrical, or plumbing systems; battery | ||||||
| 11 | systems; cooling systems and towers; temperature control | ||||||
| 12 | systems; other cabling; and other data center | ||||||
| 13 | infrastructure equipment and systems necessary to operate | ||||||
| 14 | qualified tangible personal property, including fixtures; | ||||||
| 15 | and component parts of any of the foregoing, including | ||||||
| 16 | installation, maintenance, repair, refurbishment, and | ||||||
| 17 | replacement of qualified tangible personal property to | ||||||
| 18 | generate, transform, transmit, distribute, or manage | ||||||
| 19 | electricity necessary to operate qualified tangible | ||||||
| 20 | personal property; and all other tangible personal | ||||||
| 21 | property that is essential to the operations of a computer | ||||||
| 22 | data center. The term "qualified tangible personal | ||||||
| 23 | property" also includes building materials physically | ||||||
| 24 | incorporated in to the qualifying data center. To document | ||||||
| 25 | the exemption allowed under this Section, the retailer must | ||||||
| 26 | obtain from the purchaser a copy of the certificate of | ||||||
| |||||||
| |||||||
| 1 | eligibility issued by the Department of Commerce and | ||||||
| 2 | Economic Opportunity. | ||||||
| 3 | This item (31) is exempt from the provisions of Section | ||||||
| 4 | 3-75. | ||||||
| 5 | (Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; | ||||||
| 6 | 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. | ||||||
| 7 | 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
| 8 | Section 10-40. The Service Occupation Tax Act is amended by | ||||||
| 9 | changing Section 3-5 as follows:
| ||||||
| 10 | (35 ILCS 115/3-5)
| ||||||
| 11 | Sec. 3-5. Exemptions. The following tangible personal | ||||||
| 12 | property is
exempt from the tax imposed by this Act:
| ||||||
| 13 | (1) Personal property sold by a corporation, society, | ||||||
| 14 | association,
foundation, institution, or organization, other | ||||||
| 15 | than a limited liability
company, that is organized and | ||||||
| 16 | operated as a not-for-profit service enterprise
for the benefit | ||||||
| 17 | of persons 65 years of age or older if the personal property
| ||||||
| 18 | was not purchased by the enterprise for the purpose of resale | ||||||
| 19 | by the
enterprise.
| ||||||
| 20 | (2) Personal property purchased by a not-for-profit | ||||||
| 21 | Illinois county fair
association for use in conducting, | ||||||
| 22 | operating, or promoting the county fair.
| ||||||
| 23 | (3) Personal property purchased by any not-for-profit
arts | ||||||
| 24 | or cultural organization that establishes, by proof required by | ||||||
| |||||||
| |||||||
| 1 | the
Department by
rule, that it has received an exemption under | ||||||
| 2 | Section 501(c)(3) of the
Internal Revenue Code and that is | ||||||
| 3 | organized and operated primarily for the
presentation
or | ||||||
| 4 | support of arts or cultural programming, activities, or | ||||||
| 5 | services. These
organizations include, but are not limited to, | ||||||
| 6 | music and dramatic arts
organizations such as symphony | ||||||
| 7 | orchestras and theatrical groups, arts and
cultural service | ||||||
| 8 | organizations, local arts councils, visual arts organizations,
| ||||||
| 9 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
| 10 | effective date of Public Act 92-35), however, an entity | ||||||
| 11 | otherwise eligible for this exemption shall not
make tax-free | ||||||
| 12 | purchases unless it has an active identification number issued | ||||||
| 13 | by
the Department.
| ||||||
| 14 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
| 15 | coinage
issued by the State of Illinois, the government of the | ||||||
| 16 | United States of
America, or the government of any foreign | ||||||
| 17 | country, and bullion.
| ||||||
| 18 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
| 19 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
| 20 | equipment, including
repair and
replacement parts, both new and | ||||||
| 21 | used, and including that manufactured on
special order or | ||||||
| 22 | purchased for lease, certified by the purchaser to be used
| ||||||
| 23 | primarily for graphic arts production.
Equipment includes | ||||||
| 24 | chemicals or chemicals acting as catalysts but only if
the
| ||||||
| 25 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
| 26 | immediate change
upon a graphic arts product. Beginning on July | ||||||
| |||||||
| |||||||
| 1 | 1, 2017, graphic arts machinery and equipment is included in | ||||||
| 2 | the manufacturing and assembling machinery and equipment | ||||||
| 3 | exemption under Section 2 of this Act.
| ||||||
| 4 | (6) Personal property sold by a teacher-sponsored student | ||||||
| 5 | organization
affiliated with an elementary or secondary school | ||||||
| 6 | located in Illinois.
| ||||||
| 7 | (7) Farm machinery and equipment, both new and used, | ||||||
| 8 | including that
manufactured on special order, certified by the | ||||||
| 9 | purchaser to be used
primarily for production agriculture or | ||||||
| 10 | State or federal agricultural
programs, including individual | ||||||
| 11 | replacement parts for the machinery and
equipment, including | ||||||
| 12 | machinery and equipment purchased for lease,
and including | ||||||
| 13 | implements of husbandry defined in Section 1-130 of
the | ||||||
| 14 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
| 15 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
| 16 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
| 17 | but
excluding other motor vehicles required to be registered | ||||||
| 18 | under the Illinois
Vehicle
Code.
Horticultural polyhouses or | ||||||
| 19 | hoop houses used for propagating, growing, or
overwintering | ||||||
| 20 | plants shall be considered farm machinery and equipment under
| ||||||
| 21 | this item (7).
Agricultural chemical tender tanks and dry boxes | ||||||
| 22 | shall include units sold
separately from a motor vehicle | ||||||
| 23 | required to be licensed and units sold mounted
on a motor | ||||||
| 24 | vehicle required to be licensed if the selling price of the | ||||||
| 25 | tender
is separately stated.
| ||||||
| 26 | Farm machinery and equipment shall include precision | ||||||
| |||||||
| |||||||
| 1 | farming equipment
that is
installed or purchased to be | ||||||
| 2 | installed on farm machinery and equipment
including, but not | ||||||
| 3 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
| 4 | or spreaders.
Precision farming equipment includes, but is not | ||||||
| 5 | limited to,
soil testing sensors, computers, monitors, | ||||||
| 6 | software, global positioning
and mapping systems, and other | ||||||
| 7 | such equipment.
| ||||||
| 8 | Farm machinery and equipment also includes computers, | ||||||
| 9 | sensors, software, and
related equipment used primarily in the
| ||||||
| 10 | computer-assisted operation of production agriculture | ||||||
| 11 | facilities, equipment,
and activities such as, but
not limited | ||||||
| 12 | to,
the collection, monitoring, and correlation of
animal and | ||||||
| 13 | crop data for the purpose of
formulating animal diets and | ||||||
| 14 | agricultural chemicals. This item (7) is exempt
from the | ||||||
| 15 | provisions of
Section 3-55.
| ||||||
| 16 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
| 17 | to or used by an air common
carrier, certified by the carrier | ||||||
| 18 | to be used for consumption, shipment,
or storage in the conduct | ||||||
| 19 | of its business as an air common carrier, for
a flight destined | ||||||
| 20 | for or returning from a location or locations
outside the | ||||||
| 21 | United States without regard to previous or subsequent domestic
| ||||||
| 22 | stopovers.
| ||||||
| 23 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
| 24 | or used by an air carrier, certified by the carrier to be used | ||||||
| 25 | for consumption, shipment, or storage in the conduct of its | ||||||
| 26 | business as an air common carrier, for a flight that (i) is | ||||||
| |||||||
| |||||||
| 1 | engaged in foreign trade or is engaged in trade between the | ||||||
| 2 | United States and any of its possessions and (ii) transports at | ||||||
| 3 | least one individual or package for hire from the city of | ||||||
| 4 | origination to the city of final destination on the same | ||||||
| 5 | aircraft, without regard to a change in the flight number of | ||||||
| 6 | that aircraft. | ||||||
| 7 | (9) Proceeds of mandatory service charges separately
| ||||||
| 8 | stated on customers' bills for the purchase and consumption of | ||||||
| 9 | food and
beverages, to the extent that the proceeds of the | ||||||
| 10 | service charge are in fact
turned over as tips or as a | ||||||
| 11 | substitute for tips to the employees who
participate directly | ||||||
| 12 | in preparing, serving, hosting or cleaning up the
food or | ||||||
| 13 | beverage function with respect to which the service charge is | ||||||
| 14 | imposed.
| ||||||
| 15 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
| 16 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
| 17 | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | ||||||
| 18 | tubular goods, including casing and
drill strings, (iii) pumps | ||||||
| 19 | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | ||||||
| 20 | individual replacement part for oil field exploration,
| ||||||
| 21 | drilling, and production equipment, and (vi) machinery and | ||||||
| 22 | equipment purchased
for lease; but
excluding motor vehicles | ||||||
| 23 | required to be registered under the Illinois
Vehicle Code.
| ||||||
| 24 | (11) Photoprocessing machinery and equipment, including | ||||||
| 25 | repair and
replacement parts, both new and used, including that | ||||||
| 26 | manufactured on
special order, certified by the purchaser to be | ||||||
| |||||||
| |||||||
| 1 | used primarily for
photoprocessing, and including | ||||||
| 2 | photoprocessing machinery and equipment
purchased for lease.
| ||||||
| 3 | (12) Until July 1, 2023, coal and aggregate exploration, | ||||||
| 4 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
| 5 | reclamation equipment, including
replacement parts and | ||||||
| 6 | equipment, and including
equipment
purchased for lease, but | ||||||
| 7 | excluding motor vehicles required to be registered
under the | ||||||
| 8 | Illinois Vehicle Code. The changes made to this Section by | ||||||
| 9 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
| 10 | for credit or refund is allowed on or after August 16, 2013 | ||||||
| 11 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
| 12 | during the period beginning July 1, 2003 and ending on August | ||||||
| 13 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
| 14 | (13) Beginning January 1, 1992 and through June 30, 2016, | ||||||
| 15 | food for human consumption that is to be consumed off the | ||||||
| 16 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
| 17 | drinks and food that
has been prepared for immediate | ||||||
| 18 | consumption) and prescription and
non-prescription medicines, | ||||||
| 19 | drugs, medical appliances, and insulin, urine
testing | ||||||
| 20 | materials, syringes, and needles used by diabetics, for human | ||||||
| 21 | use,
when purchased for use by a person receiving medical | ||||||
| 22 | assistance under
Article V of the Illinois Public Aid Code who | ||||||
| 23 | resides in a licensed
long-term care facility, as defined in | ||||||
| 24 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
| 25 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
| 26 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
| |||||||
| |||||||
| 1 | (14) Semen used for artificial insemination of livestock | ||||||
| 2 | for direct
agricultural production.
| ||||||
| 3 | (15) Horses, or interests in horses, registered with and | ||||||
| 4 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
| 5 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
| 6 | Horse Association, United States
Trotting Association, or | ||||||
| 7 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
| 8 | racing for prizes. This item (15) is exempt from the provisions | ||||||
| 9 | of Section 3-55, and the exemption provided for under this item | ||||||
| 10 | (15) applies for all periods beginning May 30, 1995, but no | ||||||
| 11 | claim for credit or refund is allowed on or after January 1, | ||||||
| 12 | 2008 (the effective date of Public Act 95-88)
for such taxes | ||||||
| 13 | paid during the period beginning May 30, 2000 and ending on | ||||||
| 14 | January 1, 2008 (the effective date of Public Act 95-88).
| ||||||
| 15 | (16) Computers and communications equipment utilized for | ||||||
| 16 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
| 17 | analysis, or treatment of hospital patients sold to a lessor | ||||||
| 18 | who leases the
equipment, under a lease of one year or longer | ||||||
| 19 | executed or in effect at the
time of the purchase, to a
| ||||||
| 20 | hospital
that has been issued an active tax exemption | ||||||
| 21 | identification number by the
Department under Section 1g of the | ||||||
| 22 | Retailers' Occupation Tax Act.
| ||||||
| 23 | (17) Personal property sold to a lessor who leases the
| ||||||
| 24 | property, under a
lease of one year or longer executed or in | ||||||
| 25 | effect at the time of the purchase,
to a governmental body
that | ||||||
| 26 | has been issued an active tax exemption identification number | ||||||
| |||||||
| |||||||
| 1 | by the
Department under Section 1g of the Retailers' Occupation | ||||||
| 2 | Tax Act.
| ||||||
| 3 | (18) Beginning with taxable years ending on or after | ||||||
| 4 | December
31, 1995
and
ending with taxable years ending on or | ||||||
| 5 | before December 31, 2004,
personal property that is
donated for | ||||||
| 6 | disaster relief to be used in a State or federally declared
| ||||||
| 7 | disaster area in Illinois or bordering Illinois by a | ||||||
| 8 | manufacturer or retailer
that is registered in this State to a | ||||||
| 9 | corporation, society, association,
foundation, or institution | ||||||
| 10 | that has been issued a sales tax exemption
identification | ||||||
| 11 | number by the Department that assists victims of the disaster
| ||||||
| 12 | who reside within the declared disaster area.
| ||||||
| 13 | (19) Beginning with taxable years ending on or after | ||||||
| 14 | December
31, 1995 and
ending with taxable years ending on or | ||||||
| 15 | before December 31, 2004, personal
property that is used in the | ||||||
| 16 | performance of infrastructure repairs in this
State, including | ||||||
| 17 | but not limited to municipal roads and streets, access roads,
| ||||||
| 18 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
| 19 | line extensions,
water distribution and purification | ||||||
| 20 | facilities, storm water drainage and
retention facilities, and | ||||||
| 21 | sewage treatment facilities, resulting from a State
or | ||||||
| 22 | federally declared disaster in Illinois or bordering Illinois | ||||||
| 23 | when such
repairs are initiated on facilities located in the | ||||||
| 24 | declared disaster area
within 6 months after the disaster.
| ||||||
| 25 | (20) Beginning July 1, 1999, game or game birds sold at a | ||||||
| 26 | "game breeding
and
hunting preserve area" as that term is used
| ||||||
| |||||||
| |||||||
| 1 | in the
Wildlife Code. This paragraph is exempt from the | ||||||
| 2 | provisions
of
Section 3-55.
| ||||||
| 3 | (21) A motor vehicle, as that term is defined in Section | ||||||
| 4 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
| 5 | corporation, limited liability
company, society, association, | ||||||
| 6 | foundation, or institution that is determined by
the Department | ||||||
| 7 | to be organized and operated exclusively for educational
| ||||||
| 8 | purposes. For purposes of this exemption, "a corporation, | ||||||
| 9 | limited liability
company, society, association, foundation, | ||||||
| 10 | or institution organized and
operated
exclusively for | ||||||
| 11 | educational purposes" means all tax-supported public schools,
| ||||||
| 12 | private schools that offer systematic instruction in useful | ||||||
| 13 | branches of
learning by methods common to public schools and | ||||||
| 14 | that compare favorably in
their scope and intensity with the | ||||||
| 15 | course of study presented in tax-supported
schools, and | ||||||
| 16 | vocational or technical schools or institutes organized and
| ||||||
| 17 | operated exclusively to provide a course of study of not less | ||||||
| 18 | than 6 weeks
duration and designed to prepare individuals to | ||||||
| 19 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
| 20 | industrial, business, or commercial
occupation.
| ||||||
| 21 | (22) Beginning January 1, 2000, personal property, | ||||||
| 22 | including
food,
purchased through fundraising
events for the | ||||||
| 23 | benefit of
a public or private elementary or
secondary school, | ||||||
| 24 | a group of those schools, or one or more school
districts if | ||||||
| 25 | the events are
sponsored by an entity recognized by the school | ||||||
| 26 | district that consists
primarily of volunteers and includes
| ||||||
| |||||||
| |||||||
| 1 | parents and teachers of the school children. This paragraph | ||||||
| 2 | does not apply
to fundraising
events (i) for the benefit of | ||||||
| 3 | private home instruction or (ii)
for which the fundraising | ||||||
| 4 | entity purchases the personal property sold at
the events from | ||||||
| 5 | another individual or entity that sold the property for the
| ||||||
| 6 | purpose of resale by the fundraising entity and that
profits | ||||||
| 7 | from the sale to the
fundraising entity. This paragraph is | ||||||
| 8 | exempt
from the provisions
of Section 3-55.
| ||||||
| 9 | (23) Beginning January 1, 2000
and through December 31, | ||||||
| 10 | 2001, new or used automatic vending
machines that prepare and | ||||||
| 11 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
| 12 | items, and replacement parts for these machines.
Beginning | ||||||
| 13 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
| 14 | for
machines used in commercial, coin-operated amusement
and | ||||||
| 15 | vending business if a use or occupation tax is paid on the | ||||||
| 16 | gross receipts
derived from
the use of the commercial, | ||||||
| 17 | coin-operated amusement and vending machines.
This paragraph | ||||||
| 18 | is exempt from the provisions of Section 3-55.
| ||||||
| 19 | (24) Beginning
on August 2, 2001 (the effective date of | ||||||
| 20 | Public Act 92-227),
computers and communications equipment
| ||||||
| 21 | utilized for any hospital purpose and equipment used in the | ||||||
| 22 | diagnosis,
analysis, or treatment of hospital patients sold to | ||||||
| 23 | a lessor who leases the
equipment, under a lease of one year or | ||||||
| 24 | longer executed or in effect at the
time of the purchase, to a | ||||||
| 25 | hospital that has been issued an active tax
exemption | ||||||
| 26 | identification number by the Department under Section 1g of the
| ||||||
| |||||||
| |||||||
| 1 | Retailers' Occupation Tax Act. This paragraph is exempt from | ||||||
| 2 | the provisions of
Section 3-55.
| ||||||
| 3 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
| 4 | Public Act 92-227),
personal property sold to a lessor who
| ||||||
| 5 | leases the property, under a lease of one year or longer | ||||||
| 6 | executed or in effect
at the time of the purchase, to a | ||||||
| 7 | governmental body that has been issued an
active tax exemption | ||||||
| 8 | identification number by the Department under Section 1g
of the | ||||||
| 9 | Retailers' Occupation Tax Act. This paragraph is exempt from | ||||||
| 10 | the
provisions of Section 3-55.
| ||||||
| 11 | (26) Beginning on January 1, 2002 and through June 30, | ||||||
| 12 | 2016, tangible personal property
purchased
from an Illinois | ||||||
| 13 | retailer by a taxpayer engaged in centralized purchasing
| ||||||
| 14 | activities in Illinois who will, upon receipt of the property | ||||||
| 15 | in Illinois,
temporarily store the property in Illinois (i) for | ||||||
| 16 | the purpose of subsequently
transporting it outside this State | ||||||
| 17 | for use or consumption thereafter solely
outside this State or | ||||||
| 18 | (ii) for the purpose of being processed, fabricated, or
| ||||||
| 19 | manufactured into, attached to, or incorporated into other | ||||||
| 20 | tangible personal
property to be transported outside this State | ||||||
| 21 | and thereafter used or consumed
solely outside this State. The | ||||||
| 22 | Director of Revenue shall, pursuant to rules
adopted in | ||||||
| 23 | accordance with the Illinois Administrative Procedure Act, | ||||||
| 24 | issue a
permit to any taxpayer in good standing with the | ||||||
| 25 | Department who is eligible for
the exemption under this | ||||||
| 26 | paragraph (26). The permit issued under
this paragraph (26) | ||||||
| |||||||
| |||||||
| 1 | shall authorize the holder, to the extent and
in the manner | ||||||
| 2 | specified in the rules adopted under this Act, to purchase
| ||||||
| 3 | tangible personal property from a retailer exempt from the | ||||||
| 4 | taxes imposed by
this Act. Taxpayers shall maintain all | ||||||
| 5 | necessary books and records to
substantiate the use and | ||||||
| 6 | consumption of all such tangible personal property
outside of | ||||||
| 7 | the State of Illinois.
| ||||||
| 8 | (27) Beginning January 1, 2008, tangible personal property | ||||||
| 9 | used in the construction or maintenance of a community water | ||||||
| 10 | supply, as defined under Section 3.145 of the Environmental | ||||||
| 11 | Protection Act, that is operated by a not-for-profit | ||||||
| 12 | corporation that holds a valid water supply permit issued under | ||||||
| 13 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
| 14 | exempt from the provisions of Section 3-55.
| ||||||
| 15 | (28) Tangible personal property sold to a | ||||||
| 16 | public-facilities corporation, as described in Section | ||||||
| 17 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
| 18 | constructing or furnishing a municipal convention hall, but | ||||||
| 19 | only if the legal title to the municipal convention hall is | ||||||
| 20 | transferred to the municipality without any further | ||||||
| 21 | consideration by or on behalf of the municipality at the time | ||||||
| 22 | of the completion of the municipal convention hall or upon the | ||||||
| 23 | retirement or redemption of any bonds or other debt instruments | ||||||
| 24 | issued by the public-facilities corporation in connection with | ||||||
| 25 | the development of the municipal convention hall. This | ||||||
| 26 | exemption includes existing public-facilities corporations as | ||||||
| |||||||
| |||||||
| 1 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
| 2 | This paragraph is exempt from the provisions of Section 3-55. | ||||||
| 3 | (29) Beginning January 1, 2010 and continuing through | ||||||
| 4 | December 31, 2024, materials, parts, equipment, components, | ||||||
| 5 | and furnishings incorporated into or upon an aircraft as part | ||||||
| 6 | of the modification, refurbishment, completion, replacement, | ||||||
| 7 | repair, or maintenance of the aircraft. This exemption includes | ||||||
| 8 | consumable supplies used in the modification, refurbishment, | ||||||
| 9 | completion, replacement, repair, and maintenance of aircraft, | ||||||
| 10 | but excludes any materials, parts, equipment, components, and | ||||||
| 11 | consumable supplies used in the modification, replacement, | ||||||
| 12 | repair, and maintenance of aircraft engines or power plants, | ||||||
| 13 | whether such engines or power plants are installed or | ||||||
| 14 | uninstalled upon any such aircraft. "Consumable supplies" | ||||||
| 15 | include, but are not limited to, adhesive, tape, sandpaper, | ||||||
| 16 | general purpose lubricants, cleaning solution, latex gloves, | ||||||
| 17 | and protective films. This exemption applies only to the | ||||||
| 18 | transfer of qualifying tangible personal property incident to | ||||||
| 19 | the modification, refurbishment, completion, replacement, | ||||||
| 20 | repair, or maintenance of an aircraft by persons who (i) hold | ||||||
| 21 | an Air Agency Certificate and are empowered to operate an | ||||||
| 22 | approved repair station by the Federal Aviation | ||||||
| 23 | Administration, (ii) have a Class IV Rating, and (iii) conduct | ||||||
| 24 | operations in accordance with Part 145 of the Federal Aviation | ||||||
| 25 | Regulations. The exemption does not include aircraft operated | ||||||
| 26 | by a commercial air carrier providing scheduled passenger air | ||||||
| |||||||
| |||||||
| 1 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
| 2 | of the Federal Aviation Regulations. The changes made to this | ||||||
| 3 | paragraph (29) by Public Act 98-534 are declarative of existing | ||||||
| 4 | law. It is the intent of the General Assembly that the | ||||||
| 5 | exemption under this paragraph (29) applies continuously from | ||||||
| 6 | January 1, 2010 through December 31, 2024; however, no claim | ||||||
| 7 | for credit or refund is allowed for taxes paid as a result of | ||||||
| 8 | the disallowance of this exemption on or after January 1, 2015 | ||||||
| 9 | and prior to the effective date of this amendatory Act of the | ||||||
| 10 | 101st General Assembly. | ||||||
| 11 | (30) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
| 12 | and menstrual cups. | ||||||
| 13 | (31) Tangible personal property transferred to a purchaser | ||||||
| 14 | who is exempt from tax by operation of federal law. This | ||||||
| 15 | paragraph is exempt from the provisions of Section 3-55. | ||||||
| 16 | (32) Qualified tangible personal property used in the | ||||||
| 17 | construction or operation of a data center that has been | ||||||
| 18 | granted a certificate of exemption by the Department of | ||||||
| 19 | Commerce and Economic Opportunity, whether that tangible | ||||||
| 20 | personal property is purchased by the owner, operator, or | ||||||
| 21 | tenant of the data center or by a contractor or subcontractor | ||||||
| 22 | of the owner, operator, or tenant. Data centers that would have | ||||||
| 23 | qualified for a certificate of exemption prior to January 1, | ||||||
| 24 | 2020 had this amendatory Act of the 101st General Assembly been | ||||||
| 25 | in effect, may apply for and obtain an exemption for subsequent | ||||||
| 26 | purchases of computer equipment or enabling software purchased | ||||||
| |||||||
| |||||||
| 1 | or leased to upgrade, supplement, or replace computer equipment | ||||||
| 2 | or enabling software purchased or leased in the original | ||||||
| 3 | investment that would have qualified. | ||||||
| 4 | The Department of Commerce and Economic Opportunity shall | ||||||
| 5 | grant a certificate of exemption under this item (32) to | ||||||
| 6 | qualified data centers as defined by Section 605-1025 of the | ||||||
| 7 | Department of Commerce and Economic Opportunity Law of the
| ||||||
| 8 | Civil Administrative Code of Illinois. | ||||||
| 9 | For the purposes of this item (32): | ||||||
| 10 | "Data center" means a building or a series of buildings | ||||||
| 11 | rehabilitated or constructed to house working servers in | ||||||
| 12 | one physical location or multiple sites within the State of | ||||||
| 13 | Illinois. | ||||||
| 14 | "Qualified tangible personal property" means: | ||||||
| 15 | electrical systems and equipment; climate control and | ||||||
| 16 | chilling equipment and systems; mechanical systems and | ||||||
| 17 | equipment; monitoring and secure systems; emergency | ||||||
| 18 | generators; hardware; computers; servers; data storage | ||||||
| 19 | devices; network connectivity equipment; racks; cabinets; | ||||||
| 20 | telecommunications cabling infrastructure; raised floor | ||||||
| 21 | systems; peripheral components or systems; software; | ||||||
| 22 | mechanical, electrical, or plumbing systems; battery | ||||||
| 23 | systems; cooling systems and towers; temperature control | ||||||
| 24 | systems; other cabling; and other data center | ||||||
| 25 | infrastructure equipment and systems necessary to operate | ||||||
| 26 | qualified tangible personal property, including fixtures; | ||||||
| |||||||
| |||||||
| 1 | and component parts of any of the foregoing, including | ||||||
| 2 | installation, maintenance, repair, refurbishment, and | ||||||
| 3 | replacement of qualified tangible personal property to | ||||||
| 4 | generate, transform, transmit, distribute, or manage | ||||||
| 5 | electricity necessary to operate qualified tangible | ||||||
| 6 | personal property; and all other tangible personal | ||||||
| 7 | property that is essential to the operations of a computer | ||||||
| 8 | data center. The term "qualified tangible personal | ||||||
| 9 | property" also includes building materials physically | ||||||
| 10 | incorporated in to the qualifying data center. To document | ||||||
| 11 | the exemption allowed under this Section, the retailer must | ||||||
| 12 | obtain from the purchaser a copy of the certificate of | ||||||
| 13 | eligibility issued by the Department of Commerce and | ||||||
| 14 | Economic Opportunity. | ||||||
| 15 | This item (32) is exempt from the provisions of Section | ||||||
| 16 | 3-55. | ||||||
| 17 | (Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; | ||||||
| 18 | 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. | ||||||
| 19 | 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
| 20 | Section 10-45. The Retailers' Occupation Tax Act is amended | ||||||
| 21 | by changing Sections 1, 2, 2-5, 2-12, and 2a as follows:
| ||||||
| 22 | (35 ILCS 120/1) (from Ch. 120, par. 440)
| ||||||
| 23 | Sec. 1. Definitions. "Sale at retail" means any transfer of | ||||||
| 24 | the
ownership of or title to
tangible personal property to a | ||||||
| |||||||
| |||||||
| 1 | purchaser, for the purpose of use or
consumption, and not for | ||||||
| 2 | the purpose of resale in any form as tangible
personal property | ||||||
| 3 | to the extent not first subjected to a use for which it
was | ||||||
| 4 | purchased, for a valuable consideration: Provided that the | ||||||
| 5 | property
purchased is deemed to be purchased for the purpose of | ||||||
| 6 | resale, despite
first being used, to the extent to which it is | ||||||
| 7 | resold as an ingredient of
an intentionally produced product or | ||||||
| 8 | byproduct of manufacturing. For this
purpose, slag produced as | ||||||
| 9 | an incident to manufacturing pig iron or steel
and sold is | ||||||
| 10 | considered to be an intentionally produced byproduct of
| ||||||
| 11 | manufacturing. Transactions whereby the possession of the | ||||||
| 12 | property is
transferred but the seller retains the title as | ||||||
| 13 | security for payment of the
selling price shall be deemed to be | ||||||
| 14 | sales.
| ||||||
| 15 | "Sale at retail" shall be construed to include any transfer | ||||||
| 16 | of the
ownership of or title to tangible personal property to a | ||||||
| 17 | purchaser, for use
or consumption by any other person to whom | ||||||
| 18 | such purchaser may transfer the
tangible personal property | ||||||
| 19 | without a valuable consideration, and to include
any transfer, | ||||||
| 20 | whether made for or without a valuable consideration, for
| ||||||
| 21 | resale in any form as tangible personal property unless made in | ||||||
| 22 | compliance
with Section 2c of this Act.
| ||||||
| 23 | Sales of tangible personal property, which property, to the | ||||||
| 24 | extent not
first subjected to a use for which it was purchased, | ||||||
| 25 | as an ingredient or
constituent, goes into and forms a part of | ||||||
| 26 | tangible personal property
subsequently the subject of a "Sale | ||||||
| |||||||
| |||||||
| 1 | at retail", are not sales at retail as
defined in this Act: | ||||||
| 2 | Provided that the property purchased is deemed to be
purchased | ||||||
| 3 | for the purpose of resale, despite first being used, to the
| ||||||
| 4 | extent to which it is resold as an ingredient of an | ||||||
| 5 | intentionally produced
product or byproduct of manufacturing.
| ||||||
| 6 | "Sale at retail" shall be construed to include any Illinois | ||||||
| 7 | florist's
sales transaction in which the purchase order is | ||||||
| 8 | received in Illinois by a
florist and the sale is for use or | ||||||
| 9 | consumption, but the Illinois florist
has a florist in another | ||||||
| 10 | state deliver the property to the purchaser or the
purchaser's | ||||||
| 11 | donee in such other state.
| ||||||
| 12 | Nonreusable tangible personal property that is used by | ||||||
| 13 | persons engaged in
the business of operating a restaurant, | ||||||
| 14 | cafeteria, or drive-in is a sale for
resale when it is | ||||||
| 15 | transferred to customers in the ordinary course of business
as | ||||||
| 16 | part of the sale of food or beverages and is used to deliver, | ||||||
| 17 | package, or
consume food or beverages, regardless of where | ||||||
| 18 | consumption of the food or
beverages occurs. Examples of those | ||||||
| 19 | items include, but are not limited to
nonreusable, paper and | ||||||
| 20 | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | ||||||
| 21 | containers, utensils, straws, placemats, napkins, doggie bags, | ||||||
| 22 | and
wrapping or packaging
materials that are transferred to | ||||||
| 23 | customers as part of the sale of food or
beverages in the | ||||||
| 24 | ordinary course of business.
| ||||||
| 25 | The purchase, employment and transfer of such tangible | ||||||
| 26 | personal property
as newsprint and ink for the primary purpose | ||||||
| |||||||
| |||||||
| 1 | of conveying news (with or
without other information) is not a | ||||||
| 2 | purchase, use or sale of tangible
personal property.
| ||||||
| 3 | A person whose activities are organized and conducted | ||||||
| 4 | primarily as a
not-for-profit service enterprise, and who | ||||||
| 5 | engages in selling tangible
personal property at retail | ||||||
| 6 | (whether to the public or merely to members and
their guests) | ||||||
| 7 | is engaged in the business of selling tangible personal
| ||||||
| 8 | property at retail with respect to such transactions, excepting | ||||||
| 9 | only a
person organized and operated exclusively for | ||||||
| 10 | charitable, religious or
educational purposes either (1), to | ||||||
| 11 | the extent of sales by such person to
its members, students, | ||||||
| 12 | patients or inmates of tangible personal property to
be used | ||||||
| 13 | primarily for the purposes of such person, or (2), to the | ||||||
| 14 | extent of
sales by such person of tangible personal property | ||||||
| 15 | which is not sold or
offered for sale by persons organized for | ||||||
| 16 | profit. The selling of school
books and school supplies by | ||||||
| 17 | schools at retail to students is not
"primarily for the | ||||||
| 18 | purposes of" the school which does such selling. The
provisions | ||||||
| 19 | of this paragraph shall not apply to nor subject to taxation
| ||||||
| 20 | occasional dinners, socials or similar activities of a person | ||||||
| 21 | organized and
operated exclusively for charitable, religious | ||||||
| 22 | or educational purposes,
whether or not such activities are | ||||||
| 23 | open to the public.
| ||||||
| 24 | A person who is the recipient of a grant or contract under | ||||||
| 25 | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | ||||||
| 26 | serves meals to
participants in the federal Nutrition Program | ||||||
| |||||||
| |||||||
| 1 | for the Elderly in return for
contributions established in | ||||||
| 2 | amount by the individual participant pursuant
to a schedule of | ||||||
| 3 | suggested fees as provided for in the federal Act is not
| ||||||
| 4 | engaged in the business of selling tangible personal property | ||||||
| 5 | at retail
with respect to such transactions.
| ||||||
| 6 | "Purchaser" means anyone who, through a sale at retail, | ||||||
| 7 | acquires the
ownership of or title to tangible personal | ||||||
| 8 | property for a valuable
consideration.
| ||||||
| 9 | "Reseller of motor fuel" means any person engaged in the | ||||||
| 10 | business of selling
or delivering or transferring title of | ||||||
| 11 | motor fuel to another person
other than for use or consumption.
| ||||||
| 12 | No person shall act as a reseller of motor fuel within this | ||||||
| 13 | State without
first being registered as a reseller pursuant to | ||||||
| 14 | Section 2c or a retailer
pursuant to Section 2a.
| ||||||
| 15 | "Selling price" or the "amount of sale" means the | ||||||
| 16 | consideration for a
sale valued in money whether received in | ||||||
| 17 | money or otherwise, including
cash, credits, property, other | ||||||
| 18 | than as hereinafter provided, and services,
but, prior to | ||||||
| 19 | January 1, 2020, not including the value of or credit given for | ||||||
| 20 | traded-in tangible
personal property where the item that is | ||||||
| 21 | traded-in is of like kind and
character as that which is being | ||||||
| 22 | sold, and ; beginning January 1, 2020, "selling price" includes | ||||||
| 23 | the portion of the value of or credit given for traded-in motor | ||||||
| 24 | vehicles of the First Division as defined in Section 1-146 of | ||||||
| 25 | the Illinois Vehicle Code of like kind and character as that | ||||||
| 26 | which is being sold that exceeds $10,000. "Selling price" shall | ||||||
| |||||||
| |||||||
| 1 | be determined without any
deduction on account of the cost of | ||||||
| 2 | the property sold, the cost of
materials used, labor or service | ||||||
| 3 | cost or any other expense whatsoever, but
does not include | ||||||
| 4 | charges that are added to prices by sellers on account of
the | ||||||
| 5 | seller's tax liability under this Act, or on account of the | ||||||
| 6 | seller's
duty to collect, from the purchaser, the tax that is | ||||||
| 7 | imposed by the Use Tax
Act, or, except as otherwise provided | ||||||
| 8 | with respect to any cigarette tax imposed by a home rule unit, | ||||||
| 9 | on account of the seller's tax liability under any local | ||||||
| 10 | occupation tax administered by the Department, or, except as | ||||||
| 11 | otherwise provided with respect to any cigarette tax imposed by | ||||||
| 12 | a home rule unit on account of the seller's duty to collect, | ||||||
| 13 | from the purchasers, the tax that is imposed under any local | ||||||
| 14 | use tax administered by the Department.
Effective December 1, | ||||||
| 15 | 1985, "selling price" shall include charges that
are added to | ||||||
| 16 | prices by sellers on account of the seller's
tax liability | ||||||
| 17 | under the Cigarette Tax Act, on account of the sellers'
duty to | ||||||
| 18 | collect, from the purchaser, the tax imposed under the | ||||||
| 19 | Cigarette
Use Tax Act, and on account of the seller's duty to | ||||||
| 20 | collect, from the
purchaser, any cigarette tax imposed by a | ||||||
| 21 | home rule unit.
| ||||||
| 22 | Notwithstanding any law to the contrary, for any motor | ||||||
| 23 | vehicle, as defined in Section 1-146 of the Vehicle Code, that | ||||||
| 24 | is sold on or after January 1, 2015 for the purpose of leasing | ||||||
| 25 | the vehicle for a defined period that is longer than one year | ||||||
| 26 | and (1) is a motor vehicle of the second division that: (A) is | ||||||
| |||||||
| |||||||
| 1 | a self-contained motor vehicle designed or permanently | ||||||
| 2 | converted to provide living quarters for recreational, | ||||||
| 3 | camping, or travel use, with direct walk through access to the | ||||||
| 4 | living quarters from the driver's seat; (B) is of the van | ||||||
| 5 | configuration designed for the transportation of not less than | ||||||
| 6 | 7 nor more than 16 passengers; or (C) has a gross vehicle | ||||||
| 7 | weight rating of 8,000 pounds or less or (2) is a motor vehicle | ||||||
| 8 | of the first division, "selling price" or "amount of sale" | ||||||
| 9 | means the consideration received by the lessor pursuant to the | ||||||
| 10 | lease contract, including amounts due at lease signing and all | ||||||
| 11 | monthly or other regular payments charged over the term of the | ||||||
| 12 | lease. Also included in the selling price is any amount | ||||||
| 13 | received by the lessor from the lessee for the leased vehicle | ||||||
| 14 | that is not calculated at the time the lease is executed, | ||||||
| 15 | including, but not limited to, excess mileage charges and | ||||||
| 16 | charges for excess wear and tear. For sales that occur in | ||||||
| 17 | Illinois, with respect to any amount received by the lessor | ||||||
| 18 | from the lessee for the leased vehicle that is not calculated | ||||||
| 19 | at the time the lease is executed, the lessor who purchased the | ||||||
| 20 | motor vehicle does not incur the tax imposed by the Use Tax Act | ||||||
| 21 | on those amounts, and the retailer who makes the retail sale of | ||||||
| 22 | the motor vehicle to the lessor is not required to collect the | ||||||
| 23 | tax imposed by the Use Tax Act or to pay the tax imposed by this | ||||||
| 24 | Act on those amounts. However, the lessor who purchased the | ||||||
| 25 | motor vehicle assumes the liability for reporting and paying | ||||||
| 26 | the tax on those amounts directly to the Department in the same | ||||||
| |||||||
| |||||||
| 1 | form (Illinois Retailers' Occupation Tax, and local retailers' | ||||||
| 2 | occupation taxes, if applicable) in which the retailer would | ||||||
| 3 | have reported and paid such tax if the retailer had accounted | ||||||
| 4 | for the tax to the Department. For amounts received by the | ||||||
| 5 | lessor from the lessee that are not calculated at the time the | ||||||
| 6 | lease is executed, the lessor must file the return and pay the | ||||||
| 7 | tax to the Department by the due date otherwise required by | ||||||
| 8 | this Act for returns other than transaction returns. If the | ||||||
| 9 | retailer is entitled under this Act to a discount for | ||||||
| 10 | collecting and remitting the tax imposed under this Act to the | ||||||
| 11 | Department with respect to the sale of the motor vehicle to the | ||||||
| 12 | lessor, then the right to the discount provided in this Act | ||||||
| 13 | shall be transferred to the lessor with respect to the tax paid | ||||||
| 14 | by the lessor for any amount received by the lessor from the | ||||||
| 15 | lessee for the leased vehicle that is not calculated at the | ||||||
| 16 | time the lease is executed; provided that the discount is only | ||||||
| 17 | allowed if the return is timely filed and for amounts timely | ||||||
| 18 | paid. The "selling price" of a motor vehicle that is sold on or | ||||||
| 19 | after January 1, 2015 for the purpose of leasing for a defined | ||||||
| 20 | period of longer than one year shall not be reduced by the | ||||||
| 21 | value of or credit given for traded-in tangible personal | ||||||
| 22 | property owned by the lessor, nor shall it be reduced by the | ||||||
| 23 | value of or credit given for traded-in tangible personal | ||||||
| 24 | property owned by the lessee, regardless of whether the | ||||||
| 25 | trade-in value thereof is assigned by the lessee to the lessor. | ||||||
| 26 | In the case of a motor vehicle that is sold for the purpose of | ||||||
| |||||||
| |||||||
| 1 | leasing for a defined period of longer than one year, the sale | ||||||
| 2 | occurs at the time of the delivery of the vehicle, regardless | ||||||
| 3 | of the due date of any lease payments. A lessor who incurs a | ||||||
| 4 | Retailers' Occupation Tax liability on the sale of a motor | ||||||
| 5 | vehicle coming off lease may not take a credit against that | ||||||
| 6 | liability for the Use Tax the lessor paid upon the purchase of | ||||||
| 7 | the motor vehicle (or for any tax the lessor paid with respect | ||||||
| 8 | to any amount received by the lessor from the lessee for the | ||||||
| 9 | leased vehicle that was not calculated at the time the lease | ||||||
| 10 | was executed) if the selling price of the motor vehicle at the | ||||||
| 11 | time of purchase was calculated using the definition of | ||||||
| 12 | "selling price" as defined in this paragraph.
Notwithstanding | ||||||
| 13 | any other provision of this Act to the contrary, lessors shall | ||||||
| 14 | file all returns and make all payments required under this | ||||||
| 15 | paragraph to the Department by electronic means in the manner | ||||||
| 16 | and form as required by the Department. This paragraph does not | ||||||
| 17 | apply to leases of motor vehicles for which, at the time the | ||||||
| 18 | lease is entered into, the term of the lease is not a defined | ||||||
| 19 | period, including leases with a defined initial period with the | ||||||
| 20 | option to continue the lease on a month-to-month or other basis | ||||||
| 21 | beyond the initial defined period. | ||||||
| 22 | The phrase "like kind and character" shall be liberally | ||||||
| 23 | construed
(including but not limited to any form of motor | ||||||
| 24 | vehicle for any form of
motor vehicle, or any kind of farm or | ||||||
| 25 | agricultural implement for any other
kind of farm or | ||||||
| 26 | agricultural implement), while not including a kind of item
| ||||||
| |||||||
| |||||||
| 1 | which, if sold at retail by that retailer, would be exempt from | ||||||
| 2 | retailers'
occupation tax and use tax as an isolated or | ||||||
| 3 | occasional sale.
| ||||||
| 4 | "Gross receipts" from the sales of tangible personal | ||||||
| 5 | property at retail
means the total selling price or the amount | ||||||
| 6 | of such sales, as hereinbefore
defined. In the case of charge | ||||||
| 7 | and time sales, the amount thereof shall be
included only as | ||||||
| 8 | and when payments are received by the seller.
Receipts or other | ||||||
| 9 | consideration derived by a seller from
the sale, transfer or | ||||||
| 10 | assignment of accounts receivable to a wholly owned
subsidiary | ||||||
| 11 | will not be deemed payments prior to the time the purchaser
| ||||||
| 12 | makes payment on such accounts.
| ||||||
| 13 | "Department" means the Department of Revenue.
| ||||||
| 14 | "Person" means any natural individual, firm, partnership, | ||||||
| 15 | association,
joint stock company, joint adventure, public or | ||||||
| 16 | private corporation, limited
liability company, or a receiver, | ||||||
| 17 | executor, trustee, guardian or other
representative appointed | ||||||
| 18 | by order of any court.
| ||||||
| 19 | The isolated or occasional sale of tangible personal | ||||||
| 20 | property at retail
by a person who does not hold himself out as | ||||||
| 21 | being engaged (or who does not
habitually engage) in selling | ||||||
| 22 | such tangible personal property at retail, or
a sale through a | ||||||
| 23 | bulk vending machine, does not constitute engaging in a
| ||||||
| 24 | business of selling such tangible personal property at retail | ||||||
| 25 | within the
meaning of this Act; provided that any person who is | ||||||
| 26 | engaged in a business
which is not subject to the tax imposed | ||||||
| |||||||
| |||||||
| 1 | by this Act because of involving
the sale of or a contract to | ||||||
| 2 | sell real estate or a construction contract to
improve real | ||||||
| 3 | estate or a construction contract to engineer, install, and
| ||||||
| 4 | maintain an integrated system of products, but who, in the | ||||||
| 5 | course of
conducting such business,
transfers tangible | ||||||
| 6 | personal property to users or consumers in the finished
form in | ||||||
| 7 | which it was purchased, and which does not become real estate | ||||||
| 8 | or was
not engineered and installed, under any provision of a | ||||||
| 9 | construction contract or
real estate sale or real estate sales | ||||||
| 10 | agreement entered into with some other
person arising out of or | ||||||
| 11 | because of such nontaxable business, is engaged in the
business | ||||||
| 12 | of selling tangible personal property at retail to the extent | ||||||
| 13 | of the
value of the tangible personal property so transferred. | ||||||
| 14 | If, in such a
transaction, a separate charge is made for the | ||||||
| 15 | tangible personal property so
transferred, the value of such | ||||||
| 16 | property, for the purpose of this Act, shall be
the amount so | ||||||
| 17 | separately charged, but not less than the cost of such property
| ||||||
| 18 | to the transferor; if no separate charge is made, the value of | ||||||
| 19 | such property,
for the purposes of this Act, is the cost to the | ||||||
| 20 | transferor of such tangible
personal property. Construction | ||||||
| 21 | contracts for the improvement of real estate
consisting of | ||||||
| 22 | engineering, installation, and maintenance of voice, data, | ||||||
| 23 | video,
security, and all telecommunication systems do not | ||||||
| 24 | constitute engaging in a
business of selling tangible personal | ||||||
| 25 | property at retail within the meaning of
this Act if they are | ||||||
| 26 | sold at one specified contract price.
| ||||||
| |||||||
| |||||||
| 1 | A person who holds himself or herself out as being engaged | ||||||
| 2 | (or who habitually
engages) in selling tangible personal | ||||||
| 3 | property at retail is a person
engaged in the business of | ||||||
| 4 | selling tangible personal property at retail
hereunder with | ||||||
| 5 | respect to such sales (and not primarily in a service
| ||||||
| 6 | occupation) notwithstanding the fact that such person designs | ||||||
| 7 | and produces
such tangible personal property on special order | ||||||
| 8 | for the purchaser and in
such a way as to render the property | ||||||
| 9 | of value only to such purchaser, if
such tangible personal | ||||||
| 10 | property so produced on special order serves
substantially the | ||||||
| 11 | same function as stock or standard items of tangible
personal | ||||||
| 12 | property that are sold at retail.
| ||||||
| 13 | Persons who engage in the business of transferring tangible | ||||||
| 14 | personal
property upon the redemption of trading stamps are | ||||||
| 15 | engaged in the business
of selling such property at retail and | ||||||
| 16 | shall be liable for and shall pay
the tax imposed by this Act | ||||||
| 17 | on the basis of the retail value of the
property transferred | ||||||
| 18 | upon redemption of such stamps.
| ||||||
| 19 | "Bulk vending machine" means a vending machine,
containing | ||||||
| 20 | unsorted confections, nuts, toys, or other items designed
| ||||||
| 21 | primarily to be used or played with by children
which, when a | ||||||
| 22 | coin or coins of a denomination not larger than $0.50 are
| ||||||
| 23 | inserted, are dispensed in equal portions, at random and
| ||||||
| 24 | without selection by the customer.
| ||||||
| 25 | "Remote retailer" means a retailer that does not maintain | ||||||
| 26 | within this State, directly or by a subsidiary, an office, | ||||||
| |||||||
| |||||||
| 1 | distribution house, sales house, warehouse or other place of | ||||||
| 2 | business, or any agent or other representative operating within | ||||||
| 3 | this State under the authority of the retailer or its | ||||||
| 4 | subsidiary, irrespective of whether such place of business or | ||||||
| 5 | agent is located here permanently or temporarily or whether | ||||||
| 6 | such retailer or subsidiary is licensed to do business in this | ||||||
| 7 | State. | ||||||
| 8 | "Marketplace" means a physical or electronic place, forum, | ||||||
| 9 | platform, application, or other method by which a marketplace | ||||||
| 10 | seller sells or offers to sell items. | ||||||
| 11 | "Marketplace facilitator" means a person who, pursuant to | ||||||
| 12 | an agreement with an unrelated third-party marketplace seller, | ||||||
| 13 | directly or indirectly through one or more affiliates | ||||||
| 14 | facilitates a retail sale by an unrelated third party | ||||||
| 15 | marketplace seller by: | ||||||
| 16 | (1) listing or advertising for sale by the marketplace | ||||||
| 17 | seller in a marketplace, tangible personal property that is | ||||||
| 18 | subject to tax under this Act; and | ||||||
| 19 | (2) either directly or indirectly, through agreements | ||||||
| 20 | or arrangements with third parties, collecting payment | ||||||
| 21 | from the customer and transmitting that payment to the | ||||||
| 22 | marketplace seller regardless of whether the marketplace | ||||||
| 23 | facilitator receives compensation or other consideration | ||||||
| 24 | in exchange for its services. | ||||||
| 25 | A person who provides advertising services, including | ||||||
| 26 | listing products for sale, is not considered a marketplace | ||||||
| |||||||
| |||||||
| 1 | facilitator, so long as the advertising service platform or | ||||||
| 2 | forum does not engage, directly or indirectly through one or | ||||||
| 3 | more affiliated persons, in the activities described in | ||||||
| 4 | paragraph (2) of this definition of "marketplace facilitator". | ||||||
| 5 | "Marketplace seller" means a person that makes sales | ||||||
| 6 | through a marketplace operated by an unrelated third party | ||||||
| 7 | marketplace facilitator. | ||||||
| 8 | (Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
| ||||||
| 9 | (35 ILCS 120/2) (from Ch. 120, par. 441)
| ||||||
| 10 | Sec. 2. Tax imposed. | ||||||
| 11 | (a) A tax is imposed upon persons engaged in the
business | ||||||
| 12 | of selling at retail tangible personal property, including
| ||||||
| 13 | computer software, and including photographs, negatives, and | ||||||
| 14 | positives that
are the product of photoprocessing, but not | ||||||
| 15 | including products of
photoprocessing produced for use in | ||||||
| 16 | motion pictures for public commercial
exhibition.
Beginning | ||||||
| 17 | January 1, 2001, prepaid telephone calling arrangements shall | ||||||
| 18 | be
considered tangible personal property subject to the tax | ||||||
| 19 | imposed under this Act
regardless of the form in which those | ||||||
| 20 | arrangements may be embodied,
transmitted, or fixed by any | ||||||
| 21 | method now known or hereafter developed. Sales of (1) | ||||||
| 22 | electricity delivered to customers by wire; (2) natural or | ||||||
| 23 | artificial gas that is delivered to customers through pipes, | ||||||
| 24 | pipelines, or mains; and (3) water that is delivered to | ||||||
| 25 | customers through pipes, pipelines, or mains are not subject to | ||||||
| |||||||
| |||||||
| 1 | tax under this Act. The provisions of this amendatory Act of | ||||||
| 2 | the 98th General Assembly are declaratory of existing law as to | ||||||
| 3 | the meaning and scope of this Act.
| ||||||
| 4 | (b) Beginning on January 1, 2021, a remote retailer is | ||||||
| 5 | engaged in the occupation of selling at retail in Illinois for | ||||||
| 6 | purposes of this Act, if: | ||||||
| 7 | (1) the cumulative gross receipts from sales of | ||||||
| 8 | tangible personal property to purchasers in Illinois are | ||||||
| 9 | $100,000 or more; or | ||||||
| 10 | (2) the retailer enters into 200 or more separate | ||||||
| 11 | transactions for the sale of tangible personal property to | ||||||
| 12 | purchasers in Illinois. | ||||||
| 13 | Remote retailers that meet or exceed the threshold in | ||||||
| 14 | either paragraph (1) or (2) above shall be liable for all | ||||||
| 15 | applicable State retailers' and locally imposed retailers' | ||||||
| 16 | occupation taxes administered by the Department on all retail | ||||||
| 17 | sales to Illinois purchasers. | ||||||
| 18 | The remote retailer shall determine on a quarterly basis, | ||||||
| 19 | ending on the last day of March, June, September, and December, | ||||||
| 20 | whether he or she meets the criteria of either paragraph (1) or | ||||||
| 21 | (2) of this subsection for the preceding 12-month period. If | ||||||
| 22 | the retailer meets the criteria of either paragraph (1) or (2) | ||||||
| 23 | for a 12-month period, he or she is considered a retailer | ||||||
| 24 | maintaining a place of business in this State and is required | ||||||
| 25 | to collect and remit the tax imposed under this Act and all | ||||||
| 26 | retailers' occupation tax imposed by local taxing | ||||||
| |||||||
| |||||||
| 1 | jurisdictions in Illinois, provided such local taxes are | ||||||
| 2 | administered by the Department, and to file all applicable | ||||||
| 3 | returns for one year. At the end of that one-year period, the | ||||||
| 4 | retailer shall determine whether the retailer met the criteria | ||||||
| 5 | of either paragraph (1) or (2) for the preceding 12-month | ||||||
| 6 | period. If the retailer met the criteria in either paragraph | ||||||
| 7 | (1) or (2) for the preceding 12-month period, he or she is | ||||||
| 8 | considered a retailer maintaining a place of business in this | ||||||
| 9 | State and is required to collect and remit all applicable State | ||||||
| 10 | and local retailers' occupation taxes and file returns for the | ||||||
| 11 | subsequent year. If, at the end of a one-year period, a | ||||||
| 12 | retailer that was required to collect and remit the tax imposed | ||||||
| 13 | under this Act determines that he or she did not meet the | ||||||
| 14 | criteria in either paragraph (1) or (2) during the preceding | ||||||
| 15 | 12-month period, then the retailer shall subsequently | ||||||
| 16 | determine on a quarterly basis, ending on the last day of | ||||||
| 17 | March, June, September, and December, whether he or she meets | ||||||
| 18 | the criteria of either paragraph (1) or (2) for the preceding | ||||||
| 19 | 12-month period. | ||||||
| 20 | (b-5) For the purposes of this Section, neither the gross | ||||||
| 21 | receipts from nor the number of separate transactions for sales | ||||||
| 22 | of tangible personal property to purchasers in Illinois that a | ||||||
| 23 | remote retailer makes through a marketplace facilitator shall | ||||||
| 24 | be included for the purposes of determining whether he or she | ||||||
| 25 | has met the thresholds of subsection (b) of this Section so | ||||||
| 26 | long as the remote retailer has received certification from the | ||||||
| |||||||
| |||||||
| 1 | marketplace facilitator that the marketplace facilitator is | ||||||
| 2 | legally responsible for payment of tax on such sales. | ||||||
| 3 | (b-10) A remote retailer required to collect taxes imposed | ||||||
| 4 | under the Use Tax Act on retail sales made to Illinois | ||||||
| 5 | purchasers shall be liable to the Department for such taxes, | ||||||
| 6 | except when the remote retailer is relieved of the duty to | ||||||
| 7 | remit such taxes by virtue of having paid to the Department | ||||||
| 8 | taxes imposed by this Act in accordance with this Section upon | ||||||
| 9 | his or her gross receipts from such sales. | ||||||
| 10 | (c) Marketplace facilitators engaged in the business of | ||||||
| 11 | selling at retail tangible personal property in Illinois. | ||||||
| 12 | Beginning January 1, 2021, a marketplace facilitator is engaged | ||||||
| 13 | in the occupation of selling at retail tangible personal | ||||||
| 14 | property in Illinois for purposes of this Act if, during the | ||||||
| 15 | previous 12-month period: | ||||||
| 16 | (1) the cumulative gross receipts from sales of | ||||||
| 17 | tangible personal property on its own behalf or on behalf | ||||||
| 18 | of marketplace sellers to purchasers in Illinois equals | ||||||
| 19 | $100,000 or more; or | ||||||
| 20 | (2) the marketplace facilitator enters into 200 or more | ||||||
| 21 | separate transactions on its own behalf or on behalf of | ||||||
| 22 | marketplace sellers for the sale of tangible personal | ||||||
| 23 | property to purchasers in Illinois, regardless of whether | ||||||
| 24 | the marketplace facilitator or marketplace sellers for | ||||||
| 25 | whom such sales are facilitated are registered as retailers | ||||||
| 26 | in this State. | ||||||
| |||||||
| |||||||
| 1 | A marketplace facilitator who meets either paragraph (1) or | ||||||
| 2 | (2) of this subsection is required to remit the applicable | ||||||
| 3 | State retailers' occupation taxes under this Act and local | ||||||
| 4 | retailers' occupation taxes administered by the Department on | ||||||
| 5 | all taxable sales of tangible personal property made by the | ||||||
| 6 | marketplace facilitator or facilitated for marketplace sellers | ||||||
| 7 | to customers in this State. A marketplace facilitator selling | ||||||
| 8 | or facilitating the sale of tangible personal property to | ||||||
| 9 | customers in this State is subject to all applicable procedures | ||||||
| 10 | and requirements of this Act. | ||||||
| 11 | The marketplace facilitator shall determine on a quarterly | ||||||
| 12 | basis, ending on the last day of March, June, September, and | ||||||
| 13 | December, whether he or she meets the criteria of either | ||||||
| 14 | paragraph (1) or (2) of this subsection for the preceding | ||||||
| 15 | 12-month period. If the marketplace facilitator meets the | ||||||
| 16 | criteria of either paragraph (1) or (2) for a 12-month period, | ||||||
| 17 | he or she is considered a retailer maintaining a place of | ||||||
| 18 | business in this State and is required to remit the tax imposed | ||||||
| 19 | under this Act and all retailers' occupation tax imposed by | ||||||
| 20 | local taxing jurisdictions in Illinois, provided such local | ||||||
| 21 | taxes are administered by the Department, and to file all | ||||||
| 22 | applicable returns for one year. At the end of that one-year | ||||||
| 23 | period, the marketplace facilitator shall determine whether it | ||||||
| 24 | met the criteria of either paragraph (1) or (2) for the | ||||||
| 25 | preceding 12-month period. If the marketplace facilitator met | ||||||
| 26 | the criteria in either paragraph (1) or (2) for the preceding | ||||||
| |||||||
| |||||||
| 1 | 12-month period, it is considered a retailer maintaining a | ||||||
| 2 | place of business in this State and is required to collect and | ||||||
| 3 | remit all applicable State and local retailers' occupation | ||||||
| 4 | taxes and file returns for the subsequent year. If at the end | ||||||
| 5 | of a one-year period a marketplace facilitator that was | ||||||
| 6 | required to collect and remit the tax imposed under this Act | ||||||
| 7 | determines that he or she did not meet the criteria in either | ||||||
| 8 | paragraph (1) or (2) during the preceding 12-month period, the | ||||||
| 9 | marketplace facilitator shall subsequently determine on a | ||||||
| 10 | quarterly basis, ending on the last day of March, June, | ||||||
| 11 | September, and December, whether he or she meets the criteria | ||||||
| 12 | of either paragraph (1) or (2) for the preceding 12-month | ||||||
| 13 | period. | ||||||
| 14 | A marketplace facilitator shall be entitled to any credits, | ||||||
| 15 | deductions, or adjustments to the sales price otherwise | ||||||
| 16 | provided to the marketplace seller, in addition to any such | ||||||
| 17 | adjustments provided directly to the marketplace facilitator. | ||||||
| 18 | This Section pertains to, but is not limited to, adjustments | ||||||
| 19 | such as discounts, coupons, and rebates. In addition, a | ||||||
| 20 | marketplace facilitator shall be entitled to the retailers' | ||||||
| 21 | discount provided in Section 3 of the Retailers' Occupation Tax | ||||||
| 22 | Act on all marketplace sales, and the marketplace seller shall | ||||||
| 23 | not include sales made through a marketplace facilitator when | ||||||
| 24 | computing any retailers' discount on remaining sales. | ||||||
| 25 | Marketplace facilitators shall report and remit the applicable | ||||||
| 26 | State and local retailers' occupation taxes on sales | ||||||
| |||||||
| |||||||
| 1 | facilitated for marketplace sellers separately from any sales | ||||||
| 2 | or use tax collected on taxable retail sales made directly by | ||||||
| 3 | the marketplace facilitator or its affiliates. | ||||||
| 4 | The marketplace facilitator is liable for the remittance of | ||||||
| 5 | all applicable State retailers' occupation taxes under this Act | ||||||
| 6 | and local retailers' occupation taxes administered by the | ||||||
| 7 | Department on sales through the marketplace and is subject to | ||||||
| 8 | audit on all such sales. The Department shall not audit | ||||||
| 9 | marketplace sellers for their marketplace sales where a | ||||||
| 10 | marketplace facilitator remitted the applicable State and | ||||||
| 11 | local retailers' occupation taxes unless the marketplace | ||||||
| 12 | facilitator seeks relief as a result of incorrect information | ||||||
| 13 | provided to the marketplace facilitator by a marketplace seller | ||||||
| 14 | as set forth in this Section. The marketplace facilitator shall | ||||||
| 15 | not be held liable for tax on any sales made by a marketplace | ||||||
| 16 | seller that take place outside of the marketplace and which are | ||||||
| 17 | not a part of any agreement between a marketplace facilitator | ||||||
| 18 | and a marketplace seller. In addition, marketplace | ||||||
| 19 | facilitators shall not be held liable to State and local | ||||||
| 20 | governments of Illinois for having charged and remitted an | ||||||
| 21 | incorrect amount of State and local retailers' occupation tax | ||||||
| 22 | if, at the time of the sale, the tax is computed based on | ||||||
| 23 | erroneous data provided by the State in database files on tax | ||||||
| 24 | rates, boundaries, or taxing jurisdictions or incorrect | ||||||
| 25 | information provided to the marketplace facilitator by the | ||||||
| 26 | marketplace seller. | ||||||
| |||||||
| |||||||
| 1 | (d) A marketplace facilitator shall: | ||||||
| 2 | (1) certify to each marketplace seller that the | ||||||
| 3 | marketplace facilitator assumes the rights and duties of a | ||||||
| 4 | retailer under this Act with respect to sales made by the | ||||||
| 5 | marketplace seller through the marketplace; and | ||||||
| 6 | (2) remit taxes imposed by this Act as required by this | ||||||
| 7 | Act for sales made through the marketplace. | ||||||
| 8 | (e) A marketplace seller shall retain books and records for | ||||||
| 9 | all sales made through a marketplace in accordance with the | ||||||
| 10 | requirements of this Act. | ||||||
| 11 | (f) A marketplace facilitator is subject to audit on all | ||||||
| 12 | marketplace sales for which it is considered to be the | ||||||
| 13 | retailer, but shall not be liable for tax or subject to audit | ||||||
| 14 | on sales made by marketplace sellers outside of the | ||||||
| 15 | marketplace. | ||||||
| 16 | (g) A marketplace facilitator required to collect taxes | ||||||
| 17 | imposed under the Use Tax Act on marketplace sales made to | ||||||
| 18 | Illinois purchasers shall be liable to the Department for such | ||||||
| 19 | taxes, except when the marketplace facilitator is relieved of | ||||||
| 20 | the duty to remit such taxes by virtue of having paid to the | ||||||
| 21 | Department taxes imposed by this Act in accordance with this | ||||||
| 22 | Section upon his or her gross receipts from such sales. | ||||||
| 23 | (h) Nothing in this Section shall allow the Department to | ||||||
| 24 | collect retailers' occupation taxes from both the marketplace | ||||||
| 25 | facilitator and marketplace seller on the same transaction. | ||||||
| 26 | (i) If, for any reason, the Department is prohibited from | ||||||
| |||||||
| |||||||
| 1 | enforcing the marketplace facilitator's duty under this Act to | ||||||
| 2 | remit taxes pursuant to this Section, the duty to remit such | ||||||
| 3 | taxes remains with the marketplace seller. | ||||||
| 4 | (j) Nothing in this Section affects the obligation of any | ||||||
| 5 | consumer to remit use tax for any taxable transaction for which | ||||||
| 6 | a certified service provider acting on behalf of a remote | ||||||
| 7 | retailer or a marketplace facilitator does not collect and | ||||||
| 8 | remit the appropriate tax. | ||||||
| 9 | (k) Nothing in this Section shall allow the Department to | ||||||
| 10 | collect the retailers' occupation tax from both the marketplace | ||||||
| 11 | facilitator and the marketplace seller. | ||||||
| 12 | (Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
| ||||||
| 13 | (35 ILCS 120/2-5)
| ||||||
| 14 | Sec. 2-5. Exemptions. Gross receipts from proceeds from the | ||||||
| 15 | sale of
the following tangible personal property are exempt | ||||||
| 16 | from the tax imposed
by this Act:
| ||||||
| 17 | (1) Farm chemicals.
| ||||||
| 18 | (2) Farm machinery and equipment, both new and used, | ||||||
| 19 | including that
manufactured on special order, certified by | ||||||
| 20 | the purchaser to be used
primarily for production | ||||||
| 21 | agriculture or State or federal agricultural
programs, | ||||||
| 22 | including individual replacement parts for the machinery | ||||||
| 23 | and
equipment, including machinery and equipment purchased | ||||||
| 24 | for lease,
and including implements of husbandry defined in | ||||||
| 25 | Section 1-130 of
the Illinois Vehicle Code, farm machinery | ||||||
| |||||||
| |||||||
| 1 | and agricultural chemical and
fertilizer spreaders, and | ||||||
| 2 | nurse wagons required to be registered
under Section 3-809 | ||||||
| 3 | of the Illinois Vehicle Code,
but
excluding other motor | ||||||
| 4 | vehicles required to be registered under the Illinois
| ||||||
| 5 | Vehicle Code.
Horticultural polyhouses or hoop houses used | ||||||
| 6 | for propagating, growing, or
overwintering plants shall be | ||||||
| 7 | considered farm machinery and equipment under
this item | ||||||
| 8 | (2).
Agricultural chemical tender tanks and dry boxes shall | ||||||
| 9 | include units sold
separately from a motor vehicle required | ||||||
| 10 | to be licensed and units sold mounted
on a motor vehicle | ||||||
| 11 | required to be licensed, if the selling price of the tender
| ||||||
| 12 | is separately stated.
| ||||||
| 13 | Farm machinery and equipment shall include precision | ||||||
| 14 | farming equipment
that is
installed or purchased to be | ||||||
| 15 | installed on farm machinery and equipment
including, but | ||||||
| 16 | not limited to, tractors, harvesters, sprayers, planters,
| ||||||
| 17 | seeders, or spreaders.
Precision farming equipment | ||||||
| 18 | includes, but is not limited to,
soil testing sensors, | ||||||
| 19 | computers, monitors, software, global positioning
and | ||||||
| 20 | mapping systems, and other such equipment.
| ||||||
| 21 | Farm machinery and equipment also includes computers, | ||||||
| 22 | sensors, software, and
related equipment used primarily in | ||||||
| 23 | the
computer-assisted operation of production agriculture | ||||||
| 24 | facilities, equipment,
and activities such as, but
not | ||||||
| 25 | limited to,
the collection, monitoring, and correlation of
| ||||||
| 26 | animal and crop data for the purpose of
formulating animal | ||||||
| |||||||
| |||||||
| 1 | diets and agricultural chemicals. This item (2) is exempt
| ||||||
| 2 | from the provisions of
Section 2-70.
| ||||||
| 3 | (3) Until July 1, 2003, distillation machinery and | ||||||
| 4 | equipment, sold as a
unit or kit,
assembled or installed by | ||||||
| 5 | the retailer, certified by the user to be used
only for the | ||||||
| 6 | production of ethyl alcohol that will be used for | ||||||
| 7 | consumption
as motor fuel or as a component of motor fuel | ||||||
| 8 | for the personal use of the
user, and not subject to sale | ||||||
| 9 | or resale.
| ||||||
| 10 | (4) Until July 1, 2003 and beginning again September 1, | ||||||
| 11 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
| 12 | equipment, including
repair and
replacement parts, both | ||||||
| 13 | new and used, and including that manufactured on
special | ||||||
| 14 | order or purchased for lease, certified by the purchaser to | ||||||
| 15 | be used
primarily for graphic arts production.
Equipment | ||||||
| 16 | includes chemicals or
chemicals acting as catalysts but | ||||||
| 17 | only if
the chemicals or chemicals acting as catalysts | ||||||
| 18 | effect a direct and immediate
change upon a
graphic arts | ||||||
| 19 | product. Beginning on July 1, 2017, graphic arts machinery | ||||||
| 20 | and equipment is included in the manufacturing and | ||||||
| 21 | assembling machinery and equipment exemption under | ||||||
| 22 | paragraph (14).
| ||||||
| 23 | (5) A motor vehicle that is used for automobile | ||||||
| 24 | renting, as defined in the Automobile Renting Occupation | ||||||
| 25 | and Use Tax Act. This paragraph is exempt from
the | ||||||
| 26 | provisions of Section 2-70.
| ||||||
| |||||||
| |||||||
| 1 | (6) Personal property sold by a teacher-sponsored | ||||||
| 2 | student organization
affiliated with an elementary or | ||||||
| 3 | secondary school located in Illinois.
| ||||||
| 4 | (7) Until July 1, 2003, proceeds of that portion of the | ||||||
| 5 | selling price of
a passenger car the
sale of which is | ||||||
| 6 | subject to the Replacement Vehicle Tax.
| ||||||
| 7 | (8) Personal property sold to an Illinois county fair | ||||||
| 8 | association for
use in conducting, operating, or promoting | ||||||
| 9 | the county fair.
| ||||||
| 10 | (9) Personal property sold to a not-for-profit arts
or | ||||||
| 11 | cultural organization that establishes, by proof required | ||||||
| 12 | by the Department
by
rule, that it has received an | ||||||
| 13 | exemption under Section 501(c)(3) of the
Internal Revenue | ||||||
| 14 | Code and that is organized and operated primarily for the
| ||||||
| 15 | presentation
or support of arts or cultural programming, | ||||||
| 16 | activities, or services. These
organizations include, but | ||||||
| 17 | are not limited to, music and dramatic arts
organizations | ||||||
| 18 | such as symphony orchestras and theatrical groups, arts and
| ||||||
| 19 | cultural service organizations, local arts councils, | ||||||
| 20 | visual arts organizations,
and media arts organizations.
| ||||||
| 21 | On and after July 1, 2001 (the effective date of Public Act | ||||||
| 22 | 92-35), however, an entity otherwise eligible for this | ||||||
| 23 | exemption shall not
make tax-free purchases unless it has | ||||||
| 24 | an active identification number issued by
the Department.
| ||||||
| 25 | (10) Personal property sold by a corporation, society, | ||||||
| 26 | association,
foundation, institution, or organization, | ||||||
| |||||||
| |||||||
| 1 | other than a limited liability
company, that is organized | ||||||
| 2 | and operated as a not-for-profit service enterprise
for the | ||||||
| 3 | benefit of persons 65 years of age or older if the personal | ||||||
| 4 | property
was not purchased by the enterprise for the | ||||||
| 5 | purpose of resale by the
enterprise.
| ||||||
| 6 | (11) Personal property sold to a governmental body, to | ||||||
| 7 | a corporation,
society, association, foundation, or | ||||||
| 8 | institution organized and operated
exclusively for | ||||||
| 9 | charitable, religious, or educational purposes, or to a
| ||||||
| 10 | not-for-profit corporation, society, association, | ||||||
| 11 | foundation, institution,
or organization that has no | ||||||
| 12 | compensated officers or employees and that is
organized and | ||||||
| 13 | operated primarily for the recreation of persons 55 years | ||||||
| 14 | of
age or older. A limited liability company may qualify | ||||||
| 15 | for the exemption under
this paragraph only if the limited | ||||||
| 16 | liability company is organized and operated
exclusively | ||||||
| 17 | for educational purposes. On and after July 1, 1987, | ||||||
| 18 | however, no
entity otherwise eligible for this exemption | ||||||
| 19 | shall make tax-free purchases
unless it has an active | ||||||
| 20 | identification number issued by the Department.
| ||||||
| 21 | (12) (Blank).
| ||||||
| 22 | (12-5) On and after July 1, 2003 and through June 30, | ||||||
| 23 | 2004, motor vehicles of the second division
with a gross | ||||||
| 24 | vehicle weight in excess of 8,000 pounds
that
are
subject | ||||||
| 25 | to the commercial distribution fee imposed under Section | ||||||
| 26 | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||||||
| |||||||
| |||||||
| 1 | 2004 and through June 30, 2005, the use in this State of | ||||||
| 2 | motor vehicles of the second division: (i) with a gross | ||||||
| 3 | vehicle weight rating in excess of 8,000 pounds; (ii) that | ||||||
| 4 | are subject to the commercial distribution fee imposed | ||||||
| 5 | under Section 3-815.1 of the Illinois Vehicle Code; and | ||||||
| 6 | (iii) that are primarily used for commercial purposes. | ||||||
| 7 | Through June 30, 2005, this
exemption applies to repair and | ||||||
| 8 | replacement parts added
after the
initial purchase of such | ||||||
| 9 | a motor vehicle if that motor vehicle is used in a
manner | ||||||
| 10 | that
would qualify for the rolling stock exemption | ||||||
| 11 | otherwise provided for in this
Act. For purposes of this | ||||||
| 12 | paragraph, "used for commercial purposes" means the | ||||||
| 13 | transportation of persons or property in furtherance of any | ||||||
| 14 | commercial or industrial enterprise whether for-hire or | ||||||
| 15 | not.
| ||||||
| 16 | (13) Proceeds from sales to owners, lessors, or
| ||||||
| 17 | shippers of
tangible personal property that is utilized by | ||||||
| 18 | interstate carriers for
hire for use as rolling stock | ||||||
| 19 | moving in interstate commerce
and equipment operated by a | ||||||
| 20 | telecommunications provider, licensed as a
common carrier | ||||||
| 21 | by the Federal Communications Commission, which is
| ||||||
| 22 | permanently installed in or affixed to aircraft moving in | ||||||
| 23 | interstate commerce.
| ||||||
| 24 | (14) Machinery and equipment that will be used by the | ||||||
| 25 | purchaser, or a
lessee of the purchaser, primarily in the | ||||||
| 26 | process of manufacturing or
assembling tangible personal | ||||||
| |||||||
| |||||||
| 1 | property for wholesale or retail sale or
lease, whether the | ||||||
| 2 | sale or lease is made directly by the manufacturer or by
| ||||||
| 3 | some other person, whether the materials used in the | ||||||
| 4 | process are owned by
the manufacturer or some other person, | ||||||
| 5 | or whether the sale or lease is made
apart from or as an | ||||||
| 6 | incident to the seller's engaging in the service
occupation | ||||||
| 7 | of producing machines, tools, dies, jigs, patterns, | ||||||
| 8 | gauges, or
other similar items of no commercial value on | ||||||
| 9 | special order for a particular
purchaser. The exemption | ||||||
| 10 | provided by this paragraph (14) does not include machinery | ||||||
| 11 | and equipment used in (i) the generation of electricity for | ||||||
| 12 | wholesale or retail sale; (ii) the generation or treatment | ||||||
| 13 | of natural or artificial gas for wholesale or retail sale | ||||||
| 14 | that is delivered to customers through pipes, pipelines, or | ||||||
| 15 | mains; or (iii) the treatment of water for wholesale or | ||||||
| 16 | retail sale that is delivered to customers through pipes, | ||||||
| 17 | pipelines, or mains. The provisions of Public Act 98-583 | ||||||
| 18 | are declaratory of existing law as to the meaning and scope | ||||||
| 19 | of this exemption. Beginning on July 1, 2017, the exemption | ||||||
| 20 | provided by this paragraph (14) includes, but is not | ||||||
| 21 | limited to, graphic arts machinery and equipment, as | ||||||
| 22 | defined in paragraph (4) of this Section.
| ||||||
| 23 | (15) Proceeds of mandatory service charges separately | ||||||
| 24 | stated on
customers' bills for purchase and consumption of | ||||||
| 25 | food and beverages, to the
extent that the proceeds of the | ||||||
| 26 | service charge are in fact turned over as
tips or as a | ||||||
| |||||||
| |||||||
| 1 | substitute for tips to the employees who participate | ||||||
| 2 | directly
in preparing, serving, hosting or cleaning up the | ||||||
| 3 | food or beverage function
with respect to which the service | ||||||
| 4 | charge is imposed.
| ||||||
| 5 | (16) Tangible personal property sold to a purchaser if | ||||||
| 6 | the purchaser is exempt from use tax by operation of | ||||||
| 7 | federal law. This paragraph is exempt from the provisions | ||||||
| 8 | of Section 2-70.
| ||||||
| 9 | (17) Tangible personal property sold to a common | ||||||
| 10 | carrier by rail or
motor that
receives the physical | ||||||
| 11 | possession of the property in Illinois and that
transports | ||||||
| 12 | the property, or shares with another common carrier in the
| ||||||
| 13 | transportation of the property, out of Illinois on a | ||||||
| 14 | standard uniform bill
of lading showing the seller of the | ||||||
| 15 | property as the shipper or consignor of
the property to a | ||||||
| 16 | destination outside Illinois, for use outside Illinois.
| ||||||
| 17 | (18) Legal tender, currency, medallions, or gold or | ||||||
| 18 | silver coinage
issued by the State of Illinois, the | ||||||
| 19 | government of the United States of
America, or the | ||||||
| 20 | government of any foreign country, and bullion.
| ||||||
| 21 | (19) Until July 1, 2003, oil field exploration, | ||||||
| 22 | drilling, and production
equipment, including
(i) rigs and | ||||||
| 23 | parts of rigs, rotary rigs, cable tool
rigs, and workover | ||||||
| 24 | rigs, (ii) pipe and tubular goods, including casing and
| ||||||
| 25 | drill strings, (iii) pumps and pump-jack units, (iv) | ||||||
| 26 | storage tanks and flow
lines, (v) any individual | ||||||
| |||||||
| |||||||
| 1 | replacement part for oil field exploration,
drilling, and | ||||||
| 2 | production equipment, and (vi) machinery and equipment | ||||||
| 3 | purchased
for lease; but
excluding motor vehicles required | ||||||
| 4 | to be registered under the Illinois
Vehicle Code.
| ||||||
| 5 | (20) Photoprocessing machinery and equipment, | ||||||
| 6 | including repair and
replacement parts, both new and used, | ||||||
| 7 | including that manufactured on
special order, certified by | ||||||
| 8 | the purchaser to be used primarily for
photoprocessing, and | ||||||
| 9 | including photoprocessing machinery and equipment
| ||||||
| 10 | purchased for lease.
| ||||||
| 11 | (21) Until July 1, 2023, coal and aggregate | ||||||
| 12 | exploration, mining, off-highway hauling,
processing,
| ||||||
| 13 | maintenance, and reclamation equipment, including
| ||||||
| 14 | replacement parts and equipment, and including
equipment | ||||||
| 15 | purchased for lease, but excluding motor vehicles required | ||||||
| 16 | to be
registered under the Illinois Vehicle Code. The | ||||||
| 17 | changes made to this Section by Public Act 97-767 apply on | ||||||
| 18 | and after July 1, 2003, but no claim for credit or refund | ||||||
| 19 | is allowed on or after August 16, 2013 (the effective date | ||||||
| 20 | of Public Act 98-456)
for such taxes paid during the period | ||||||
| 21 | beginning July 1, 2003 and ending on August 16, 2013 (the | ||||||
| 22 | effective date of Public Act 98-456).
| ||||||
| 23 | (22) Until June 30, 2013, fuel and petroleum products | ||||||
| 24 | sold to or used by an air carrier,
certified by the carrier | ||||||
| 25 | to be used for consumption, shipment, or storage
in the | ||||||
| 26 | conduct of its business as an air common carrier, for a | ||||||
| |||||||
| |||||||
| 1 | flight
destined for or returning from a location or | ||||||
| 2 | locations
outside the United States without regard to | ||||||
| 3 | previous or subsequent domestic
stopovers.
| ||||||
| 4 | Beginning July 1, 2013, fuel and petroleum products | ||||||
| 5 | sold to or used by an air carrier, certified by the carrier | ||||||
| 6 | to be used for consumption, shipment, or storage in the | ||||||
| 7 | conduct of its business as an air common carrier, for a | ||||||
| 8 | flight that (i) is engaged in foreign trade or is engaged | ||||||
| 9 | in trade between the United States and any of its | ||||||
| 10 | possessions and (ii) transports at least one individual or | ||||||
| 11 | package for hire from the city of origination to the city | ||||||
| 12 | of final destination on the same aircraft, without regard | ||||||
| 13 | to a change in the flight number of that aircraft. | ||||||
| 14 | (23) A transaction in which the purchase order is | ||||||
| 15 | received by a florist
who is located outside Illinois, but | ||||||
| 16 | who has a florist located in Illinois
deliver the property | ||||||
| 17 | to the purchaser or the purchaser's donee in Illinois.
| ||||||
| 18 | (24) Fuel consumed or used in the operation of ships, | ||||||
| 19 | barges, or vessels
that are used primarily in or for the | ||||||
| 20 | transportation of property or the
conveyance of persons for | ||||||
| 21 | hire on rivers bordering on this State if the
fuel is | ||||||
| 22 | delivered by the seller to the purchaser's barge, ship, or | ||||||
| 23 | vessel
while it is afloat upon that bordering river.
| ||||||
| 24 | (25) Except as provided in item (25-5) of this Section, | ||||||
| 25 | a
motor vehicle sold in this State to a nonresident even | ||||||
| 26 | though the
motor vehicle is delivered to the nonresident in | ||||||
| |||||||
| |||||||
| 1 | this State, if the motor
vehicle is not to be titled in | ||||||
| 2 | this State, and if a drive-away permit
is issued to the | ||||||
| 3 | motor vehicle as provided in Section 3-603 of the Illinois
| ||||||
| 4 | Vehicle Code or if the nonresident purchaser has vehicle | ||||||
| 5 | registration
plates to transfer to the motor vehicle upon | ||||||
| 6 | returning to his or her home
state. The issuance of the | ||||||
| 7 | drive-away permit or having
the
out-of-state registration | ||||||
| 8 | plates to be transferred is prima facie evidence
that the | ||||||
| 9 | motor vehicle will not be titled in this State.
| ||||||
| 10 | (25-5) The exemption under item (25) does not apply if | ||||||
| 11 | the state in which the motor vehicle will be titled does | ||||||
| 12 | not allow a reciprocal exemption for a motor vehicle sold | ||||||
| 13 | and delivered in that state to an Illinois resident but | ||||||
| 14 | titled in Illinois. The tax collected under this Act on the | ||||||
| 15 | sale of a motor vehicle in this State to a resident of | ||||||
| 16 | another state that does not allow a reciprocal exemption | ||||||
| 17 | shall be imposed at a rate equal to the state's rate of tax | ||||||
| 18 | on taxable property in the state in which the purchaser is | ||||||
| 19 | a resident, except that the tax shall not exceed the tax | ||||||
| 20 | that would otherwise be imposed under this Act. At the time | ||||||
| 21 | of the sale, the purchaser shall execute a statement, | ||||||
| 22 | signed under penalty of perjury, of his or her intent to | ||||||
| 23 | title the vehicle in the state in which the purchaser is a | ||||||
| 24 | resident within 30 days after the sale and of the fact of | ||||||
| 25 | the payment to the State of Illinois of tax in an amount | ||||||
| 26 | equivalent to the state's rate of tax on taxable property | ||||||
| |||||||
| |||||||
| 1 | in his or her state of residence and shall submit the | ||||||
| 2 | statement to the appropriate tax collection agency in his | ||||||
| 3 | or her state of residence. In addition, the retailer must | ||||||
| 4 | retain a signed copy of the statement in his or her | ||||||
| 5 | records. Nothing in this item shall be construed to require | ||||||
| 6 | the removal of the vehicle from this state following the | ||||||
| 7 | filing of an intent to title the vehicle in the purchaser's | ||||||
| 8 | state of residence if the purchaser titles the vehicle in | ||||||
| 9 | his or her state of residence within 30 days after the date | ||||||
| 10 | of sale. The tax collected under this Act in accordance | ||||||
| 11 | with this item (25-5) shall be proportionately distributed | ||||||
| 12 | as if the tax were collected at the 6.25% general rate | ||||||
| 13 | imposed under this Act.
| ||||||
| 14 | (25-7) Beginning on July 1, 2007, no tax is imposed | ||||||
| 15 | under this Act on the sale of an aircraft, as defined in | ||||||
| 16 | Section 3 of the Illinois Aeronautics Act, if all of the | ||||||
| 17 | following conditions are met: | ||||||
| 18 | (1) the aircraft leaves this State within 15 days | ||||||
| 19 | after the later of either the issuance of the final | ||||||
| 20 | billing for the sale of the aircraft, or the authorized | ||||||
| 21 | approval for return to service, completion of the | ||||||
| 22 | maintenance record entry, and completion of the test | ||||||
| 23 | flight and ground test for inspection, as required by | ||||||
| 24 | 14 C.F.R. 91.407; | ||||||
| 25 | (2) the aircraft is not based or registered in this | ||||||
| 26 | State after the sale of the aircraft; and | ||||||
| |||||||
| |||||||
| 1 | (3) the seller retains in his or her books and | ||||||
| 2 | records and provides to the Department a signed and | ||||||
| 3 | dated certification from the purchaser, on a form | ||||||
| 4 | prescribed by the Department, certifying that the | ||||||
| 5 | requirements of this item (25-7) are met. The | ||||||
| 6 | certificate must also include the name and address of | ||||||
| 7 | the purchaser, the address of the location where the | ||||||
| 8 | aircraft is to be titled or registered, the address of | ||||||
| 9 | the primary physical location of the aircraft, and | ||||||
| 10 | other information that the Department may reasonably | ||||||
| 11 | require. | ||||||
| 12 | For purposes of this item (25-7): | ||||||
| 13 | "Based in this State" means hangared, stored, or | ||||||
| 14 | otherwise used, excluding post-sale customizations as | ||||||
| 15 | defined in this Section, for 10 or more days in each | ||||||
| 16 | 12-month period immediately following the date of the sale | ||||||
| 17 | of the aircraft. | ||||||
| 18 | "Registered in this State" means an aircraft | ||||||
| 19 | registered with the Department of Transportation, | ||||||
| 20 | Aeronautics Division, or titled or registered with the | ||||||
| 21 | Federal Aviation Administration to an address located in | ||||||
| 22 | this State. | ||||||
| 23 | This paragraph (25-7) is exempt from the provisions
of
| ||||||
| 24 | Section 2-70.
| ||||||
| 25 | (26) Semen used for artificial insemination of | ||||||
| 26 | livestock for direct
agricultural production.
| ||||||
| |||||||
| |||||||
| 1 | (27) Horses, or interests in horses, registered with | ||||||
| 2 | and meeting the
requirements of any of the
Arabian Horse | ||||||
| 3 | Club Registry of America, Appaloosa Horse Club, American | ||||||
| 4 | Quarter
Horse Association, United States
Trotting | ||||||
| 5 | Association, or Jockey Club, as appropriate, used for
| ||||||
| 6 | purposes of breeding or racing for prizes. This item (27) | ||||||
| 7 | is exempt from the provisions of Section 2-70, and the | ||||||
| 8 | exemption provided for under this item (27) applies for all | ||||||
| 9 | periods beginning May 30, 1995, but no claim for credit or | ||||||
| 10 | refund is allowed on or after January 1, 2008 (the | ||||||
| 11 | effective date of Public Act 95-88)
for such taxes paid | ||||||
| 12 | during the period beginning May 30, 2000 and ending on | ||||||
| 13 | January 1, 2008 (the effective date of Public Act 95-88).
| ||||||
| 14 | (28) Computers and communications equipment utilized | ||||||
| 15 | for any
hospital
purpose
and equipment used in the | ||||||
| 16 | diagnosis,
analysis, or treatment of hospital patients | ||||||
| 17 | sold to a lessor who leases the
equipment, under a lease of | ||||||
| 18 | one year or longer executed or in effect at the
time of the | ||||||
| 19 | purchase, to a
hospital
that has been issued an active tax | ||||||
| 20 | exemption identification number by the
Department under | ||||||
| 21 | Section 1g of this Act.
| ||||||
| 22 | (29) Personal property sold to a lessor who leases the
| ||||||
| 23 | property, under a
lease of one year or longer executed or | ||||||
| 24 | in effect at the time of the purchase,
to a governmental | ||||||
| 25 | body
that has been issued an active tax exemption | ||||||
| 26 | identification number by the
Department under Section 1g of | ||||||
| |||||||
| |||||||
| 1 | this Act.
| ||||||
| 2 | (30) Beginning with taxable years ending on or after | ||||||
| 3 | December
31, 1995
and
ending with taxable years ending on | ||||||
| 4 | or before December 31, 2004,
personal property that is
| ||||||
| 5 | donated for disaster relief to be used in a State or | ||||||
| 6 | federally declared
disaster area in Illinois or bordering | ||||||
| 7 | Illinois by a manufacturer or retailer
that is registered | ||||||
| 8 | in this State to a corporation, society, association,
| ||||||
| 9 | foundation, or institution that has been issued a sales tax | ||||||
| 10 | exemption
identification number by the Department that | ||||||
| 11 | assists victims of the disaster
who reside within the | ||||||
| 12 | declared disaster area.
| ||||||
| 13 | (31) Beginning with taxable years ending on or after | ||||||
| 14 | December
31, 1995 and
ending with taxable years ending on | ||||||
| 15 | or before December 31, 2004, personal
property that is used | ||||||
| 16 | in the performance of infrastructure repairs in this
State, | ||||||
| 17 | including but not limited to municipal roads and streets, | ||||||
| 18 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
| 19 | water and sewer line extensions,
water distribution and | ||||||
| 20 | purification facilities, storm water drainage and
| ||||||
| 21 | retention facilities, and sewage treatment facilities, | ||||||
| 22 | resulting from a State
or federally declared disaster in | ||||||
| 23 | Illinois or bordering Illinois when such
repairs are | ||||||
| 24 | initiated on facilities located in the declared disaster | ||||||
| 25 | area
within 6 months after the disaster.
| ||||||
| 26 | (32) Beginning July 1, 1999, game or game birds sold at | ||||||
| |||||||
| |||||||
| 1 | a "game breeding
and
hunting preserve area" as that term is | ||||||
| 2 | used
in the
Wildlife Code. This paragraph is exempt from | ||||||
| 3 | the provisions
of
Section 2-70.
| ||||||
| 4 | (33) A motor vehicle, as that term is defined in | ||||||
| 5 | Section 1-146
of the
Illinois Vehicle Code, that is donated | ||||||
| 6 | to a corporation, limited liability
company, society, | ||||||
| 7 | association, foundation, or institution that is determined | ||||||
| 8 | by
the Department to be organized and operated exclusively | ||||||
| 9 | for educational
purposes. For purposes of this exemption, | ||||||
| 10 | "a corporation, limited liability
company, society, | ||||||
| 11 | association, foundation, or institution organized and
| ||||||
| 12 | operated
exclusively for educational purposes" means all | ||||||
| 13 | tax-supported public schools,
private schools that offer | ||||||
| 14 | systematic instruction in useful branches of
learning by | ||||||
| 15 | methods common to public schools and that compare favorably | ||||||
| 16 | in
their scope and intensity with the course of study | ||||||
| 17 | presented in tax-supported
schools, and vocational or | ||||||
| 18 | technical schools or institutes organized and
operated | ||||||
| 19 | exclusively to provide a course of study of not less than 6 | ||||||
| 20 | weeks
duration and designed to prepare individuals to | ||||||
| 21 | follow a trade or to pursue a
manual, technical, | ||||||
| 22 | mechanical, industrial, business, or commercial
| ||||||
| 23 | occupation.
| ||||||
| 24 | (34) Beginning January 1, 2000, personal property, | ||||||
| 25 | including food, purchased
through fundraising events for | ||||||
| 26 | the benefit of a public or private elementary or
secondary | ||||||
| |||||||
| |||||||
| 1 | school, a group of those schools, or one or more school | ||||||
| 2 | districts if
the events are sponsored by an entity | ||||||
| 3 | recognized by the school district that
consists primarily | ||||||
| 4 | of volunteers and includes parents and teachers of the
| ||||||
| 5 | school children. This paragraph does not apply to | ||||||
| 6 | fundraising events (i) for
the benefit of private home | ||||||
| 7 | instruction or (ii) for which the fundraising
entity | ||||||
| 8 | purchases the personal property sold at the events from | ||||||
| 9 | another
individual or entity that sold the property for the | ||||||
| 10 | purpose of resale by the
fundraising entity and that | ||||||
| 11 | profits from the sale to the fundraising entity.
This | ||||||
| 12 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
| 13 | (35) Beginning January 1, 2000 and through December 31, | ||||||
| 14 | 2001, new or used
automatic vending machines that prepare | ||||||
| 15 | and serve hot food and beverages,
including coffee, soup, | ||||||
| 16 | and other items, and replacement parts for these
machines. | ||||||
| 17 | Beginning January 1, 2002 and through June 30, 2003, | ||||||
| 18 | machines
and parts for machines used in
commercial, | ||||||
| 19 | coin-operated amusement and vending business if a use or | ||||||
| 20 | occupation
tax is paid on the gross receipts derived from | ||||||
| 21 | the use of the commercial,
coin-operated amusement and | ||||||
| 22 | vending machines. This paragraph is exempt from
the | ||||||
| 23 | provisions of Section 2-70.
| ||||||
| 24 | (35-5) Beginning August 23, 2001 and through June 30, | ||||||
| 25 | 2016, food for human consumption that is to be consumed off
| ||||||
| 26 | the premises where it is sold (other than alcoholic | ||||||
| |||||||
| |||||||
| 1 | beverages, soft drinks,
and food that has been prepared for | ||||||
| 2 | immediate consumption) and prescription
and | ||||||
| 3 | nonprescription medicines, drugs, medical appliances, and | ||||||
| 4 | insulin, urine
testing materials, syringes, and needles | ||||||
| 5 | used by diabetics, for human use, when
purchased for use by | ||||||
| 6 | a person receiving medical assistance under Article V of
| ||||||
| 7 | the Illinois Public Aid Code who resides in a licensed | ||||||
| 8 | long-term care facility,
as defined in the Nursing Home | ||||||
| 9 | Care Act, or a licensed facility as defined in the ID/DD | ||||||
| 10 | Community Care Act, the MC/DD Act, or the Specialized | ||||||
| 11 | Mental Health Rehabilitation Act of 2013.
| ||||||
| 12 | (36) Beginning August 2, 2001, computers and | ||||||
| 13 | communications equipment
utilized for any hospital purpose | ||||||
| 14 | and equipment used in the diagnosis,
analysis, or treatment | ||||||
| 15 | of hospital patients sold to a lessor who leases the
| ||||||
| 16 | equipment, under a lease of one year or longer executed or | ||||||
| 17 | in effect at the
time of the purchase, to a hospital that | ||||||
| 18 | has been issued an active tax
exemption identification | ||||||
| 19 | number by the Department under Section 1g of this Act.
This | ||||||
| 20 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
| 21 | (37) Beginning August 2, 2001, personal property sold | ||||||
| 22 | to a lessor who
leases the property, under a lease of one | ||||||
| 23 | year or longer executed or in effect
at the time of the | ||||||
| 24 | purchase, to a governmental body that has been issued an
| ||||||
| 25 | active tax exemption identification number by the | ||||||
| 26 | Department under Section 1g
of this Act. This paragraph is | ||||||
| |||||||
| |||||||
| 1 | exempt from the provisions of Section 2-70.
| ||||||
| 2 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
| 3 | 2016, tangible personal property purchased
from an | ||||||
| 4 | Illinois retailer by a taxpayer engaged in centralized | ||||||
| 5 | purchasing
activities in Illinois who will, upon receipt of | ||||||
| 6 | the property in Illinois,
temporarily store the property in | ||||||
| 7 | Illinois (i) for the purpose of subsequently
transporting | ||||||
| 8 | it outside this State for use or consumption thereafter | ||||||
| 9 | solely
outside this State or (ii) for the purpose of being | ||||||
| 10 | processed, fabricated, or
manufactured into, attached to, | ||||||
| 11 | or incorporated into other tangible personal
property to be | ||||||
| 12 | transported outside this State and thereafter used or | ||||||
| 13 | consumed
solely outside this State. The Director of Revenue | ||||||
| 14 | shall, pursuant to rules
adopted in accordance with the | ||||||
| 15 | Illinois Administrative Procedure Act, issue a
permit to | ||||||
| 16 | any taxpayer in good standing with the Department who is | ||||||
| 17 | eligible for
the exemption under this paragraph (38). The | ||||||
| 18 | permit issued under
this paragraph (38) shall authorize the | ||||||
| 19 | holder, to the extent and
in the manner specified in the | ||||||
| 20 | rules adopted under this Act, to purchase
tangible personal | ||||||
| 21 | property from a retailer exempt from the taxes imposed by
| ||||||
| 22 | this Act. Taxpayers shall maintain all necessary books and | ||||||
| 23 | records to
substantiate the use and consumption of all such | ||||||
| 24 | tangible personal property
outside of the State of | ||||||
| 25 | Illinois.
| ||||||
| 26 | (39) Beginning January 1, 2008, tangible personal | ||||||
| |||||||
| |||||||
| 1 | property used in the construction or maintenance of a | ||||||
| 2 | community water supply, as defined under Section 3.145 of | ||||||
| 3 | the Environmental Protection Act, that is operated by a | ||||||
| 4 | not-for-profit corporation that holds a valid water supply | ||||||
| 5 | permit issued under Title IV of the Environmental | ||||||
| 6 | Protection Act. This paragraph is exempt from the | ||||||
| 7 | provisions of Section 2-70.
| ||||||
| 8 | (40) Beginning January 1, 2010 and continuing through | ||||||
| 9 | December 31, 2024, materials, parts, equipment, | ||||||
| 10 | components, and furnishings incorporated into or upon an | ||||||
| 11 | aircraft as part of the modification, refurbishment, | ||||||
| 12 | completion, replacement, repair, or maintenance of the | ||||||
| 13 | aircraft. This exemption includes consumable supplies used | ||||||
| 14 | in the modification, refurbishment, completion, | ||||||
| 15 | replacement, repair, and maintenance of aircraft, but | ||||||
| 16 | excludes any materials, parts, equipment, components, and | ||||||
| 17 | consumable supplies used in the modification, replacement, | ||||||
| 18 | repair, and maintenance of aircraft engines or power | ||||||
| 19 | plants, whether such engines or power plants are installed | ||||||
| 20 | or uninstalled upon any such aircraft. "Consumable | ||||||
| 21 | supplies" include, but are not limited to, adhesive, tape, | ||||||
| 22 | sandpaper, general purpose lubricants, cleaning solution, | ||||||
| 23 | latex gloves, and protective films. This exemption applies | ||||||
| 24 | only to the sale of qualifying tangible personal property | ||||||
| 25 | to persons who modify, refurbish, complete, replace, or | ||||||
| 26 | maintain an aircraft and who (i) hold an Air Agency | ||||||
| |||||||
| |||||||
| 1 | Certificate and are empowered to operate an approved repair | ||||||
| 2 | station by the Federal Aviation Administration, (ii) have a | ||||||
| 3 | Class IV Rating, and (iii) conduct operations in accordance | ||||||
| 4 | with Part 145 of the Federal Aviation Regulations. The | ||||||
| 5 | exemption does not include aircraft operated by a | ||||||
| 6 | commercial air carrier providing scheduled passenger air | ||||||
| 7 | service pursuant to authority issued under Part 121 or Part | ||||||
| 8 | 129 of the Federal Aviation Regulations. The changes made | ||||||
| 9 | to this paragraph (40) by Public Act 98-534 are declarative | ||||||
| 10 | of existing law. It is the intent of the General Assembly | ||||||
| 11 | that the exemption under this paragraph (40) applies | ||||||
| 12 | continuously from January 1, 2010 through December 31, | ||||||
| 13 | 2024; however, no claim for credit or refund is allowed for | ||||||
| 14 | taxes paid as a result of the disallowance of this | ||||||
| 15 | exemption on or after January 1, 2015 and prior to the | ||||||
| 16 | effective date of this amendatory Act of the 101st General | ||||||
| 17 | Assembly. | ||||||
| 18 | (41) Tangible personal property sold to a | ||||||
| 19 | public-facilities corporation, as described in Section | ||||||
| 20 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
| 21 | constructing or furnishing a municipal convention hall, | ||||||
| 22 | but only if the legal title to the municipal convention | ||||||
| 23 | hall is transferred to the municipality without any further | ||||||
| 24 | consideration by or on behalf of the municipality at the | ||||||
| 25 | time of the completion of the municipal convention hall or | ||||||
| 26 | upon the retirement or redemption of any bonds or other | ||||||
| |||||||
| |||||||
| 1 | debt instruments issued by the public-facilities | ||||||
| 2 | corporation in connection with the development of the | ||||||
| 3 | municipal convention hall. This exemption includes | ||||||
| 4 | existing public-facilities corporations as provided in | ||||||
| 5 | Section 11-65-25 of the Illinois Municipal Code. This | ||||||
| 6 | paragraph is exempt from the provisions of Section 2-70. | ||||||
| 7 | (42) Beginning January 1, 2017, menstrual pads, | ||||||
| 8 | tampons, and menstrual cups. | ||||||
| 9 | (43) Merchandise that is subject to the Rental Purchase | ||||||
| 10 | Agreement Occupation and Use Tax. The purchaser must | ||||||
| 11 | certify that the item is purchased to be rented subject to | ||||||
| 12 | a rental purchase agreement, as defined in the Rental | ||||||
| 13 | Purchase Agreement Act, and provide proof of registration | ||||||
| 14 | under the Rental Purchase Agreement Occupation and Use Tax | ||||||
| 15 | Act. This paragraph is exempt from the provisions of | ||||||
| 16 | Section 2-70. | ||||||
| 17 | (44) Qualified tangible personal property used in the | ||||||
| 18 | construction or operation of a data center that has been | ||||||
| 19 | granted a certificate of exemption by the Department of | ||||||
| 20 | Commerce and Economic Opportunity, whether that tangible | ||||||
| 21 | personal property is purchased by the owner, operator, or | ||||||
| 22 | tenant of the data center or by a contractor or | ||||||
| 23 | subcontractor of the owner, operator, or tenant. Data | ||||||
| 24 | centers that would have qualified for a certificate of | ||||||
| 25 | exemption prior to January 1, 2020 had this amendatory Act | ||||||
| 26 | of the 101st General Assembly been in effect, may apply for | ||||||
| |||||||
| |||||||
| 1 | and obtain an exemption for subsequent purchases of | ||||||
| 2 | computer equipment or enabling software purchased or | ||||||
| 3 | leased to upgrade, supplement, or replace computer | ||||||
| 4 | equipment or enabling software purchased or leased in the | ||||||
| 5 | original investment that would have qualified. | ||||||
| 6 | The Department of Commerce and Economic Opportunity | ||||||
| 7 | shall grant a certificate of exemption under this item (44) | ||||||
| 8 | to qualified data centers as defined by Section 605-1025 of | ||||||
| 9 | the Department of Commerce and Economic Opportunity Law of | ||||||
| 10 | the
Civil Administrative Code of Illinois. | ||||||
| 11 | For the purposes of this item (44): | ||||||
| 12 | "Data center" means a building or a series of | ||||||
| 13 | buildings rehabilitated or constructed to house | ||||||
| 14 | working servers in one physical location or multiple | ||||||
| 15 | sites within the State of Illinois. | ||||||
| 16 | "Qualified tangible personal property" means: | ||||||
| 17 | electrical systems and equipment; climate control and | ||||||
| 18 | chilling equipment and systems; mechanical systems and | ||||||
| 19 | equipment; monitoring and secure systems; emergency | ||||||
| 20 | generators; hardware; computers; servers; data storage | ||||||
| 21 | devices; network connectivity equipment; racks; | ||||||
| 22 | cabinets; telecommunications cabling infrastructure; | ||||||
| 23 | raised floor systems; peripheral components or | ||||||
| 24 | systems; software; mechanical, electrical, or plumbing | ||||||
| 25 | systems; battery systems; cooling systems and towers; | ||||||
| 26 | temperature control systems; other cabling; and other | ||||||
| |||||||
| |||||||
| 1 | data center infrastructure equipment and systems | ||||||
| 2 | necessary to operate qualified tangible personal | ||||||
| 3 | property, including fixtures; and component parts of | ||||||
| 4 | any of the foregoing, including installation, | ||||||
| 5 | maintenance, repair, refurbishment, and replacement of | ||||||
| 6 | qualified tangible personal property to generate, | ||||||
| 7 | transform, transmit, distribute, or manage electricity | ||||||
| 8 | necessary to operate qualified tangible personal | ||||||
| 9 | property; and all other tangible personal property | ||||||
| 10 | that is essential to the operations of a computer data | ||||||
| 11 | center. The term "qualified tangible personal | ||||||
| 12 | property" also includes building materials physically | ||||||
| 13 | incorporated in to the qualifying data center. To | ||||||
| 14 | document the exemption allowed under this Section, the | ||||||
| 15 | retailer must obtain from the purchaser a copy of the | ||||||
| 16 | certificate of eligibility issued by the Department of | ||||||
| 17 | Commerce and Economic Opportunity. | ||||||
| 18 | This item (44) is exempt from the provisions of Section | ||||||
| 19 | 2-70. | ||||||
| 20 | (Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; | ||||||
| 21 | 100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. | ||||||
| 22 | 8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, | ||||||
| 23 | eff. 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
| 24 | (35 ILCS 120/2-12) | ||||||
| 25 | Sec. 2-12. Location where retailer is deemed to be engaged | ||||||
| |||||||
| |||||||
| 1 | in the business of selling. The purpose of this Section is to | ||||||
| 2 | specify where a retailer is deemed to be engaged in the | ||||||
| 3 | business of selling tangible personal property for the purposes | ||||||
| 4 | of this Act, the Use Tax Act, the Service Use Tax Act, and the | ||||||
| 5 | Service Occupation Tax Act, and for the purpose of collecting | ||||||
| 6 | any other local retailers' occupation tax administered by the | ||||||
| 7 | Department. This Section applies only with respect to the | ||||||
| 8 | particular selling activities described in the following | ||||||
| 9 | paragraphs. The provisions of this Section are not intended to, | ||||||
| 10 | and shall not be interpreted to, affect where a retailer is | ||||||
| 11 | deemed to be engaged in the business of selling with respect to | ||||||
| 12 | any activity that is not specifically described in the | ||||||
| 13 | following paragraphs. | ||||||
| 14 | (1) If a purchaser who is present at the retailer's | ||||||
| 15 | place of business, having no prior commitment to the | ||||||
| 16 | retailer, agrees to purchase and makes payment for tangible | ||||||
| 17 | personal property at the retailer's place of business, then | ||||||
| 18 | the transaction shall be deemed an over-the-counter sale | ||||||
| 19 | occurring at the retailer's same place of business where | ||||||
| 20 | the purchaser was present and made payment for that | ||||||
| 21 | tangible personal property if the retailer regularly | ||||||
| 22 | stocks the purchased tangible personal property or similar | ||||||
| 23 | tangible personal property in the quantity, or similar | ||||||
| 24 | quantity, for sale at the retailer's same place of business | ||||||
| 25 | and then either (i) the purchaser takes possession of the | ||||||
| 26 | tangible personal property at the same place of business or | ||||||
| |||||||
| |||||||
| 1 | (ii) the retailer delivers or arranges for the tangible | ||||||
| 2 | personal property to be delivered to the purchaser. | ||||||
| 3 | (2) If a purchaser, having no prior commitment to the | ||||||
| 4 | retailer, agrees to purchase tangible personal property | ||||||
| 5 | and makes payment over the phone, in writing, or via the | ||||||
| 6 | Internet and takes possession of the tangible personal | ||||||
| 7 | property at the retailer's place of business, then the sale | ||||||
| 8 | shall be deemed to have occurred at the retailer's place of | ||||||
| 9 | business where the purchaser takes possession of the | ||||||
| 10 | property if the retailer regularly stocks the item or | ||||||
| 11 | similar items in the quantity, or similar quantities, | ||||||
| 12 | purchased by the purchaser. | ||||||
| 13 | (3) A retailer is deemed to be engaged in the business | ||||||
| 14 | of selling food, beverages, or other tangible personal | ||||||
| 15 | property through a vending machine at the location where | ||||||
| 16 | the vending machine is located at the time the sale is made | ||||||
| 17 | if (i) the vending machine is a device operated by coin, | ||||||
| 18 | currency, credit card, token, coupon or similar device; (2) | ||||||
| 19 | the food, beverage or other tangible personal property is | ||||||
| 20 | contained within the vending machine and dispensed from the | ||||||
| 21 | vending machine; and (3) the purchaser takes possession of | ||||||
| 22 | the purchased food, beverage or other tangible personal | ||||||
| 23 | property immediately. | ||||||
| 24 | (4) Minerals. A producer of coal or other mineral mined | ||||||
| 25 | in Illinois is deemed to be engaged in the business of | ||||||
| 26 | selling at the place where the coal or other mineral mined | ||||||
| |||||||
| |||||||
| 1 | in Illinois is extracted from the earth. With respect to | ||||||
| 2 | minerals (i) the term "extracted from the earth" means the | ||||||
| 3 | location at which the coal or other mineral is extracted | ||||||
| 4 | from the mouth of the mine, and (ii) a "mineral" includes | ||||||
| 5 | not only coal, but also oil, sand, stone taken from a | ||||||
| 6 | quarry, gravel and any other thing commonly regarded as a | ||||||
| 7 | mineral and extracted from the earth. This paragraph does | ||||||
| 8 | not apply to coal or another mineral when it is delivered | ||||||
| 9 | or shipped by the seller to the purchaser at a point | ||||||
| 10 | outside Illinois so that the sale is exempt under the | ||||||
| 11 | United States Constitution as a sale in interstate or | ||||||
| 12 | foreign commerce.
| ||||||
| 13 | (5) A retailer selling tangible personal property to a | ||||||
| 14 | nominal lessee or bailee pursuant to a lease with a dollar | ||||||
| 15 | or other nominal option to purchase is engaged in the | ||||||
| 16 | business of selling at the location where the property is | ||||||
| 17 | first delivered to the lessee or bailee for its intended | ||||||
| 18 | use. | ||||||
| 19 | (6) (Blank). Beginning on January 1, 2021, a remote | ||||||
| 20 | retailer making retail sales of tangible personal property | ||||||
| 21 | that meet or exceed the thresholds established in paragraph | ||||||
| 22 | (1) or (2) of subsection (b) of Section 2 of this Act is | ||||||
| 23 | engaged in the business of selling at the Illinois location | ||||||
| 24 | to which the tangible personal property is shipped or | ||||||
| 25 | delivered or at which possession is taken by the purchaser. | ||||||
| 26 | (7) Beginning January 1, 2021, a marketplace | ||||||
| |||||||
| |||||||
| 1 | facilitator facilitating sales of tangible personal | ||||||
| 2 | property that meet or exceed one of the thresholds | ||||||
| 3 | established in paragraph (1) or (2) of subsection (c) of | ||||||
| 4 | Section 2 of this Act is deemed to be engaged in the | ||||||
| 5 | business of selling at the Illinois location to which the | ||||||
| 6 | tangible personal property is shipped or delivered or at | ||||||
| 7 | which possession is taken by the purchaser when the sale is | ||||||
| 8 | made by a marketplace seller on the marketplace | ||||||
| 9 | facilitator's marketplace. | ||||||
| 10 | (Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
| ||||||
| 11 | (35 ILCS 120/2a) (from Ch. 120, par. 441a) | ||||||
| 12 | Sec. 2a. It is unlawful for any person to engage in the | ||||||
| 13 | business of
selling tangible personal property at retail in | ||||||
| 14 | this State without a
certificate of registration from the | ||||||
| 15 | Department. Application
for a certificate of registration | ||||||
| 16 | shall be made to the Department upon
forms furnished by it. | ||||||
| 17 | Each such application shall be signed and verified
and shall | ||||||
| 18 | state: (1) the name and social security number of the
| ||||||
| 19 | applicant; (2) the address of his principal place
of business; | ||||||
| 20 | (3) the address of the principal place of business from which
| ||||||
| 21 | he engages in the business of selling tangible personal | ||||||
| 22 | property at retail
in this State and the addresses of all other | ||||||
| 23 | places of business, if any
(enumerating such addresses, if any, | ||||||
| 24 | in a separate list attached to and
made a part of the | ||||||
| 25 | application), from which he engages in the business of
selling | ||||||
| |||||||
| |||||||
| 1 | tangible personal property at retail in this State; (4)
the
| ||||||
| 2 | name and address of the person or persons who will be | ||||||
| 3 | responsible for
filing returns and payment of taxes due under | ||||||
| 4 | this Act; (5) in the case of a publicly traded corporation, the | ||||||
| 5 | name and title of the Chief Financial Officer, Chief Operating | ||||||
| 6 | Officer, and any other officer or employee with responsibility | ||||||
| 7 | for preparing tax returns under this Act, and, in the
case of
| ||||||
| 8 | all other corporations, the name, title, and social security | ||||||
| 9 | number of
each corporate officer; (6) in the case of a limited | ||||||
| 10 | liability
company, the
name, social security number, and FEIN | ||||||
| 11 | number of
each
manager and member; and (7) such other | ||||||
| 12 | information
as the Department may reasonably require. The | ||||||
| 13 | application shall contain
an acceptance of responsibility | ||||||
| 14 | signed by the person or persons who will be
responsible for | ||||||
| 15 | filing returns and payment of the taxes due under this
Act. If | ||||||
| 16 | the applicant will sell tangible personal property at retail
| ||||||
| 17 | through vending machines, his application to register shall | ||||||
| 18 | indicate the
number of vending machines to be so operated. If | ||||||
| 19 | requested by the Department at any time, that person shall | ||||||
| 20 | verify the total number of vending machines he or she uses in | ||||||
| 21 | his or her business of selling tangible personal property at | ||||||
| 22 | retail. | ||||||
| 23 | The Department shall provide by rule for an expedited | ||||||
| 24 | business registration process for remote retailers required to | ||||||
| 25 | register and file under subsection (b) of Section 2 who use a | ||||||
| 26 | certified service provider to file their returns under this | ||||||
| |||||||
| |||||||
| 1 | Act. Such expedited registration process shall allow the | ||||||
| 2 | Department to register a taxpayer based upon the same | ||||||
| 3 | registration information required by the Streamlined Sales Tax | ||||||
| 4 | Governing Board for states participating in the Streamlined | ||||||
| 5 | Sales Tax Project. | ||||||
| 6 | The Department may deny a certificate of registration to | ||||||
| 7 | any applicant
if a person who is named as the owner, a partner, | ||||||
| 8 | a manager or member of a limited liability
company, or a | ||||||
| 9 | corporate officer of the applicant on the application for the | ||||||
| 10 | certificate of registration is or
has been named as the owner, | ||||||
| 11 | a partner, a manager or member of a limited
liability company, | ||||||
| 12 | or a corporate officer on the application for the certificate | ||||||
| 13 | of registration of another retailer
that is in default for | ||||||
| 14 | moneys due under this Act or any other tax or fee Act | ||||||
| 15 | administered by the Department. For purposes of this paragraph | ||||||
| 16 | only, in determining whether a person is in default for moneys | ||||||
| 17 | due, the Department shall include only amounts established as a | ||||||
| 18 | final liability within the 20 years prior to the date of the | ||||||
| 19 | Department's notice of denial of a certificate of registration. | ||||||
| 20 | The Department may require an applicant for a certificate | ||||||
| 21 | of registration hereunder to, at
the time of filing such | ||||||
| 22 | application, furnish a bond from a surety company
authorized to | ||||||
| 23 | do business in the State of Illinois, or an irrevocable
bank | ||||||
| 24 | letter of credit or a bond signed by 2
personal sureties who | ||||||
| 25 | have filed, with the Department, sworn statements
disclosing | ||||||
| 26 | net assets equal to at least 3 times the amount of the bond to
| ||||||
| |||||||
| |||||||
| 1 | be required of such applicant, or a bond secured by an | ||||||
| 2 | assignment of a bank
account or certificate of deposit, stocks | ||||||
| 3 | or bonds, conditioned upon the
applicant paying to the State of | ||||||
| 4 | Illinois all moneys becoming due under
this Act and under any | ||||||
| 5 | other State tax law or municipal or county tax
ordinance or | ||||||
| 6 | resolution under which the certificate of registration that is
| ||||||
| 7 | issued to the applicant under this Act will permit the | ||||||
| 8 | applicant to engage
in business without registering separately | ||||||
| 9 | under such other law, ordinance
or resolution. In making a | ||||||
| 10 | determination as to whether to require a bond or other | ||||||
| 11 | security, the Department shall take into consideration whether | ||||||
| 12 | the owner, any partner, any manager or member of a limited | ||||||
| 13 | liability company, or a corporate officer of the applicant is | ||||||
| 14 | or has been the owner, a partner, a manager or member of a | ||||||
| 15 | limited liability company, or a corporate officer of another | ||||||
| 16 | retailer that is in default for moneys due under this Act or | ||||||
| 17 | any other tax or fee Act administered by the Department; and | ||||||
| 18 | whether the owner, any partner, any manager or member of a | ||||||
| 19 | limited liability company, or a corporate officer of the | ||||||
| 20 | applicant is or has been the owner, a partner, a manager or | ||||||
| 21 | member of a limited liability company, or a corporate officer | ||||||
| 22 | of another retailer whose certificate of registration has been | ||||||
| 23 | revoked within the previous 5 years under this Act or any other | ||||||
| 24 | tax or fee Act administered by the Department. If a bond or | ||||||
| 25 | other security is required, the Department shall fix the amount | ||||||
| 26 | of the bond or other security, taking into consideration the | ||||||
| |||||||
| |||||||
| 1 | amount of money expected to become due from the applicant under | ||||||
| 2 | this Act and under any other State tax law or municipal or | ||||||
| 3 | county tax ordinance or resolution under which the certificate | ||||||
| 4 | of registration that is issued to the applicant under this Act | ||||||
| 5 | will permit the applicant to engage in business without | ||||||
| 6 | registering separately under such other law, ordinance, or | ||||||
| 7 | resolution. The amount of security required by
the Department | ||||||
| 8 | shall be such as, in its opinion, will protect the State of
| ||||||
| 9 | Illinois against failure to pay the amount which may become due | ||||||
| 10 | from the
applicant under this Act and under any other State tax | ||||||
| 11 | law or municipal or
county tax ordinance or resolution under | ||||||
| 12 | which the certificate of
registration that is issued to the | ||||||
| 13 | applicant under this Act will permit the
applicant to engage in | ||||||
| 14 | business without registering separately under such
other law, | ||||||
| 15 | ordinance or resolution, but the amount of the security | ||||||
| 16 | required
by the Department shall not exceed three times the | ||||||
| 17 | amount of the
applicant's average monthly tax liability, or | ||||||
| 18 | $50,000.00, whichever amount
is lower. | ||||||
| 19 | No certificate of registration under this Act shall be | ||||||
| 20 | issued by the
Department until the applicant provides the | ||||||
| 21 | Department with satisfactory
security, if required, as herein | ||||||
| 22 | provided for. | ||||||
| 23 | Upon receipt of the application for certificate of | ||||||
| 24 | registration in
proper form, and upon approval by the | ||||||
| 25 | Department of the security furnished
by the applicant, if | ||||||
| 26 | required, the Department shall issue to such applicant a
| ||||||
| |||||||
| |||||||
| 1 | certificate of registration which shall permit the person to | ||||||
| 2 | whom it is
issued to engage in the business of selling tangible | ||||||
| 3 | personal property at
retail in this State. The certificate of | ||||||
| 4 | registration shall be
conspicuously displayed at the place of | ||||||
| 5 | business which the person so
registered states in his | ||||||
| 6 | application to be the principal place of business
from which he | ||||||
| 7 | engages in the business of selling tangible personal property
| ||||||
| 8 | at retail in this State. | ||||||
| 9 | No certificate of registration issued prior to July 1, 2017 | ||||||
| 10 | to a taxpayer who files returns
required by this Act on a | ||||||
| 11 | monthly basis or renewed prior to July 1, 2017 by a taxpayer | ||||||
| 12 | who files returns
required by this Act on a monthly basis shall | ||||||
| 13 | be valid after the expiration
of 5 years from the date of its | ||||||
| 14 | issuance or last renewal. No certificate of registration issued | ||||||
| 15 | on or after July 1, 2017 to a taxpayer who files returns
| ||||||
| 16 | required by this Act on a monthly basis or renewed on or after | ||||||
| 17 | July 1, 2017 by a taxpayer who files returns
required by this | ||||||
| 18 | Act on a monthly basis shall be valid after the expiration
of | ||||||
| 19 | one year from the date of its issuance or last renewal. The | ||||||
| 20 | expiration
date of a sub-certificate of registration shall be | ||||||
| 21 | that of the certificate
of registration to which the | ||||||
| 22 | sub-certificate relates. Prior to July 1, 2017, a certificate | ||||||
| 23 | of
registration shall automatically be renewed, subject to | ||||||
| 24 | revocation as
provided by this Act, for an additional 5 years | ||||||
| 25 | from the date of its
expiration unless otherwise notified by | ||||||
| 26 | the Department as provided by this
paragraph. On and after July | ||||||
| |||||||
| |||||||
| 1 | 1, 2017, a certificate of
registration shall automatically be | ||||||
| 2 | renewed, subject to revocation as
provided by this Act, for an | ||||||
| 3 | additional one year from the date of its
expiration unless | ||||||
| 4 | otherwise notified by the Department as provided by this
| ||||||
| 5 | paragraph. | ||||||
| 6 | Where a taxpayer to whom a certificate of registration is
| ||||||
| 7 | issued under this Act is in default to the State of Illinois | ||||||
| 8 | for delinquent
returns or for moneys due
under this Act or any | ||||||
| 9 | other State tax law or municipal or county ordinance
| ||||||
| 10 | administered or enforced by the Department, the Department | ||||||
| 11 | shall, not less
than 60 days before the expiration date of such | ||||||
| 12 | certificate of
registration, give notice to the taxpayer to | ||||||
| 13 | whom the certificate was
issued of the account period of the | ||||||
| 14 | delinquent returns, the amount of
tax,
penalty and interest due | ||||||
| 15 | and owing from the
taxpayer, and that the certificate of | ||||||
| 16 | registration shall not be
automatically renewed upon its | ||||||
| 17 | expiration date unless the taxpayer, on or
before the date of | ||||||
| 18 | expiration, has filed and paid the delinquent returns or
paid | ||||||
| 19 | the defaulted amount in full. A
taxpayer to whom such a notice | ||||||
| 20 | is issued shall be deemed an applicant for
renewal. The | ||||||
| 21 | Department shall promulgate regulations establishing
| ||||||
| 22 | procedures for taxpayers who file returns on a monthly basis | ||||||
| 23 | but desire and
qualify to change to a quarterly or yearly | ||||||
| 24 | filing basis and will no longer
be subject to renewal under | ||||||
| 25 | this Section, and for taxpayers who file
returns on a yearly or | ||||||
| 26 | quarterly basis but who desire or are required to
change to a | ||||||
| |||||||
| |||||||
| 1 | monthly filing basis and will be subject to renewal under
this | ||||||
| 2 | Section. | ||||||
| 3 | The Department may in its discretion approve renewal by an | ||||||
| 4 | applicant
who is in default if, at the time of application for | ||||||
| 5 | renewal, the applicant
files all of the delinquent returns or | ||||||
| 6 | pays to the Department such
percentage of the defaulted amount | ||||||
| 7 | as may be
determined by the Department and agrees in writing to | ||||||
| 8 | waive all limitations
upon the Department for collection of the | ||||||
| 9 | remaining defaulted amount to the
Department over a period not | ||||||
| 10 | to exceed 5 years from the date of renewal of
the certificate; | ||||||
| 11 | however, no renewal application submitted by an applicant
who | ||||||
| 12 | is in default shall be approved if the immediately preceding | ||||||
| 13 | renewal by
the applicant was conditioned upon the installment | ||||||
| 14 | payment
agreement described in this Section. The payment | ||||||
| 15 | agreement herein provided
for shall be in addition to and not | ||||||
| 16 | in lieu of the security that may be required by
this Section of | ||||||
| 17 | a taxpayer who is no longer considered a prior continuous
| ||||||
| 18 | compliance taxpayer. The execution of the payment agreement as | ||||||
| 19 | provided in
this Act shall not toll the accrual of interest at | ||||||
| 20 | the statutory rate. | ||||||
| 21 | The Department may suspend a certificate of registration if | ||||||
| 22 | the Department finds that the person to whom the certificate of | ||||||
| 23 | registration has been issued knowingly sold contraband | ||||||
| 24 | cigarettes. | ||||||
| 25 | A certificate of registration issued under this Act more | ||||||
| 26 | than 5 years
before January 1, 1990 (the effective date of | ||||||
| |||||||
| |||||||
| 1 | Public Act 86-383) shall expire and
be subject to the renewal | ||||||
| 2 | provisions of this Section on the next
anniversary of the date | ||||||
| 3 | of issuance of such certificate which occurs more
than 6 months | ||||||
| 4 | after January 1, 1990 (the effective date of Public Act | ||||||
| 5 | 86-383). A
certificate of registration issued less than 5 years | ||||||
| 6 | before January 1, 1990 (the effective
date of Public Act | ||||||
| 7 | 86-383) shall expire and be subject to the
renewal provisions | ||||||
| 8 | of this Section on the 5th anniversary of the issuance
of the | ||||||
| 9 | certificate. | ||||||
| 10 | If the person so registered states that he operates other | ||||||
| 11 | places of
business from which he engages in the business of | ||||||
| 12 | selling tangible personal
property at retail in this State, the | ||||||
| 13 | Department shall furnish him with a
sub-certificate of | ||||||
| 14 | registration for each such place of business, and the
applicant | ||||||
| 15 | shall display the appropriate sub-certificate of registration | ||||||
| 16 | at
each such place of business. All sub-certificates of | ||||||
| 17 | registration shall
bear the same registration number as that | ||||||
| 18 | appearing upon the certificate of
registration to which such | ||||||
| 19 | sub-certificates relate. | ||||||
| 20 | If the applicant will sell tangible personal property at | ||||||
| 21 | retail through
vending machines, the Department shall furnish | ||||||
| 22 | him with a sub-certificate
of registration for each such | ||||||
| 23 | vending machine, and the applicant shall
display the | ||||||
| 24 | appropriate sub-certificate of registration on each such
| ||||||
| 25 | vending machine by attaching the sub-certificate of | ||||||
| 26 | registration to a
conspicuous part of such vending machine. If | ||||||
| |||||||
| |||||||
| 1 | a person who is registered to sell tangible personal property | ||||||
| 2 | at retail through vending machines adds an additional vending | ||||||
| 3 | machine or additional vending machines to the number of vending | ||||||
| 4 | machines he or she uses in his or her business of selling | ||||||
| 5 | tangible personal property at retail, he or she shall notify | ||||||
| 6 | the Department, on a form prescribed by the Department, to | ||||||
| 7 | request an additional sub-certificate or additional | ||||||
| 8 | sub-certificates of registration, as applicable. With each | ||||||
| 9 | such request, the applicant shall report the number of | ||||||
| 10 | sub-certificates of registration he or she is requesting as | ||||||
| 11 | well as the total number of vending machines from which he or | ||||||
| 12 | she makes retail sales. | ||||||
| 13 | Where the same person engages in 2 or more businesses of | ||||||
| 14 | selling
tangible personal property at retail in this State, | ||||||
| 15 | which businesses are
substantially different in character or | ||||||
| 16 | engaged in under different trade
names or engaged in under | ||||||
| 17 | other substantially dissimilar circumstances (so
that it is | ||||||
| 18 | more practicable, from an accounting, auditing or bookkeeping
| ||||||
| 19 | standpoint, for such businesses to be separately registered), | ||||||
| 20 | the
Department may require or permit such person (subject to | ||||||
| 21 | the same
requirements concerning the furnishing of security as | ||||||
| 22 | those that are
provided for hereinbefore in this Section as to | ||||||
| 23 | each application for a
certificate of registration) to apply | ||||||
| 24 | for and obtain a separate certificate
of registration for each | ||||||
| 25 | such business or for any of such businesses, under
a single | ||||||
| 26 | certificate of registration supplemented by related
| ||||||
| |||||||
| |||||||
| 1 | sub-certificates of registration. | ||||||
| 2 | Any person who is registered under the Retailers' | ||||||
| 3 | Occupation Tax Act
as of March 8, 1963, and who, during the | ||||||
| 4 | 3-year period immediately prior to
March 8, 1963, or during a | ||||||
| 5 | continuous 3-year period part of which passed
immediately | ||||||
| 6 | before and the remainder of which passes immediately after
| ||||||
| 7 | March 8, 1963, has been so registered continuously and who is | ||||||
| 8 | determined by
the Department not to have been either delinquent | ||||||
| 9 | or deficient in the
payment of tax liability during that period | ||||||
| 10 | under this Act or under any
other State tax law or municipal or | ||||||
| 11 | county tax ordinance or resolution
under which the certificate | ||||||
| 12 | of registration that is issued to the
registrant under this Act | ||||||
| 13 | will permit the registrant to engage in business
without | ||||||
| 14 | registering separately under such other law, ordinance or
| ||||||
| 15 | resolution, shall be considered to be a Prior Continuous | ||||||
| 16 | Compliance
taxpayer. Also any taxpayer who has, as verified by | ||||||
| 17 | the Department,
faithfully and continuously complied with the | ||||||
| 18 | condition of his bond or
other security under the provisions of | ||||||
| 19 | this Act for a period of 3
consecutive years shall be | ||||||
| 20 | considered to be a Prior Continuous Compliance
taxpayer. | ||||||
| 21 | Every Prior Continuous Compliance taxpayer shall be exempt | ||||||
| 22 | from all
requirements under this Act concerning the furnishing | ||||||
| 23 | of a bond or other security as a
condition precedent to his | ||||||
| 24 | being authorized to engage in the business of
selling tangible | ||||||
| 25 | personal property at retail in this State. This exemption
shall | ||||||
| 26 | continue for each such taxpayer until such time as he may be
| ||||||
| |||||||
| |||||||
| 1 | determined by the Department to be delinquent in the filing of | ||||||
| 2 | any returns,
or is determined by the Department (either through | ||||||
| 3 | the Department's
issuance of a final assessment which has | ||||||
| 4 | become final under the Act, or by
the taxpayer's filing of a | ||||||
| 5 | return which admits tax that is not paid to be
due) to be | ||||||
| 6 | delinquent or deficient in the paying of any tax under this Act
| ||||||
| 7 | or under any other State tax law or municipal or county tax | ||||||
| 8 | ordinance or
resolution under which the certificate of | ||||||
| 9 | registration that is issued to
the registrant under this Act | ||||||
| 10 | will permit the registrant to engage in
business without | ||||||
| 11 | registering separately under such other law, ordinance or
| ||||||
| 12 | resolution, at which time that taxpayer shall become subject to | ||||||
| 13 | all the
financial responsibility requirements of this Act and, | ||||||
| 14 | as a condition of
being allowed to continue to engage in the | ||||||
| 15 | business of selling tangible
personal property at retail, may | ||||||
| 16 | be required to post bond or other
acceptable security with the | ||||||
| 17 | Department covering liability which such
taxpayer may | ||||||
| 18 | thereafter incur. Any taxpayer who fails to pay an admitted or
| ||||||
| 19 | established liability under this Act may also be required to | ||||||
| 20 | post bond or
other acceptable security with this Department | ||||||
| 21 | guaranteeing the payment of
such admitted or established | ||||||
| 22 | liability. | ||||||
| 23 | No certificate of registration shall be issued to any | ||||||
| 24 | person who is in
default to the State of Illinois for moneys | ||||||
| 25 | due under this Act or under any
other State tax law or | ||||||
| 26 | municipal or county tax ordinance or resolution
under which the | ||||||
| |||||||
| |||||||
| 1 | certificate of registration that is issued to the applicant
| ||||||
| 2 | under this Act will permit the applicant to engage in business | ||||||
| 3 | without
registering separately under such other law, ordinance | ||||||
| 4 | or resolution. | ||||||
| 5 | Any person aggrieved by any decision of the Department | ||||||
| 6 | under this
Section may, within 20 days after notice of such | ||||||
| 7 | decision, protest and
request a hearing, whereupon the | ||||||
| 8 | Department shall give notice to such
person of the time and | ||||||
| 9 | place fixed for such hearing and shall hold a
hearing in | ||||||
| 10 | conformity with the provisions of this Act and then issue its
| ||||||
| 11 | final administrative decision in the matter to such person. In | ||||||
| 12 | the absence
of such a protest within 20 days, the Department's | ||||||
| 13 | decision shall become
final without any further determination | ||||||
| 14 | being made or notice given. | ||||||
| 15 | With respect to security other than bonds (upon which the | ||||||
| 16 | Department may
sue in the event of a forfeiture), if the | ||||||
| 17 | taxpayer fails to pay, when due,
any amount whose payment such | ||||||
| 18 | security guarantees, the Department shall,
after such | ||||||
| 19 | liability is admitted by the taxpayer or established by the
| ||||||
| 20 | Department through the issuance of a final assessment that has | ||||||
| 21 | become final
under the law, convert the security which that | ||||||
| 22 | taxpayer has furnished into
money for the State, after first | ||||||
| 23 | giving the taxpayer at least 10 days'
written notice, by | ||||||
| 24 | registered or certified mail, to pay the liability or
forfeit | ||||||
| 25 | such security to the Department. If the security consists of | ||||||
| 26 | stocks
or bonds or other securities which are listed on a | ||||||
| |||||||
| |||||||
| 1 | public exchange, the
Department shall sell such securities | ||||||
| 2 | through such public exchange. If
the security consists of an | ||||||
| 3 | irrevocable bank letter of credit, the
Department shall convert | ||||||
| 4 | the security in the manner provided for in the
Uniform | ||||||
| 5 | Commercial Code. If the security consists of a bank certificate | ||||||
| 6 | of
deposit, the Department shall convert the security into | ||||||
| 7 | money by demanding
and collecting the amount of such bank | ||||||
| 8 | certificate of deposit from the bank
which issued such | ||||||
| 9 | certificate. If the security consists of a type of stocks
or | ||||||
| 10 | other securities which are not listed on a public exchange, the
| ||||||
| 11 | Department shall sell such security to the highest and best | ||||||
| 12 | bidder after
giving at least 10 days' notice of the date, time | ||||||
| 13 | and place of the intended
sale by publication in the "State | ||||||
| 14 | Official Newspaper". If the Department
realizes more than the | ||||||
| 15 | amount of such liability from the security, plus the
expenses | ||||||
| 16 | incurred by the Department in converting the security into | ||||||
| 17 | money,
the Department shall pay such excess to the taxpayer who | ||||||
| 18 | furnished such
security, and the balance shall be paid into the | ||||||
| 19 | State Treasury. | ||||||
| 20 | The Department shall discharge any surety and shall release | ||||||
| 21 | and return
any security deposited, assigned, pledged or | ||||||
| 22 | otherwise provided to it by
a taxpayer under this Section | ||||||
| 23 | within 30 days after: | ||||||
| 24 | (1) such taxpayer becomes a Prior Continuous | ||||||
| 25 | Compliance taxpayer; or | ||||||
| 26 | (2) such taxpayer has ceased to collect receipts on | ||||||
| |||||||
| |||||||
| 1 | which he is required
to remit tax to the Department, has | ||||||
| 2 | filed a final tax return, and has paid
to the Department an | ||||||
| 3 | amount sufficient to discharge his remaining tax
| ||||||
| 4 | liability, as determined by the Department, under this Act | ||||||
| 5 | and under every
other State tax law or municipal or county | ||||||
| 6 | tax ordinance or resolution
under which the certificate of | ||||||
| 7 | registration issued under this Act permits
the registrant | ||||||
| 8 | to engage in business without registering separately under
| ||||||
| 9 | such other law, ordinance or resolution. The Department | ||||||
| 10 | shall make a final
determination of the taxpayer's | ||||||
| 11 | outstanding tax liability as expeditiously
as possible | ||||||
| 12 | after his final tax return has been filed; if the | ||||||
| 13 | Department
cannot make such final determination within 45 | ||||||
| 14 | days after receiving the
final tax return, within such | ||||||
| 15 | period it shall so notify the taxpayer,
stating its reasons | ||||||
| 16 | therefor. | ||||||
| 17 | (Source: P.A. 100-302, eff. 8-24-17; 100-303, eff. 8-24-17; | ||||||
| 18 | 100-863, eff. 8-14-18; 101-31, eff. 6-28-19.)
| ||||||
| 19 | Section 10-50. The Cigarette Tax Act is amended by changing | ||||||
| 20 | Section 2 as follows:
| ||||||
| 21 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
| ||||||
| 22 | Sec. 2. Tax imposed; rate; collection, payment, and | ||||||
| 23 | distribution;
discount. | ||||||
| 24 | (a) A tax is imposed upon any person engaged in business as | ||||||
| |||||||
| |||||||
| 1 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
| 2 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
| 3 | course of such business in
this State. In addition to any other | ||||||
| 4 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
| 5 | engaged in business as a retailer of cigarettes in
this State | ||||||
| 6 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
| ||||||
| 7 | of in the course of such business in this State on and after | ||||||
| 8 | January 1,
1947, and shall be paid into the Metropolitan Fair | ||||||
| 9 | and Exposition Authority
Reconstruction Fund or as otherwise | ||||||
| 10 | provided in Section 29. On and after December 1, 1985, in | ||||||
| 11 | addition to any
other tax imposed by this Act, a tax is imposed | ||||||
| 12 | upon any person engaged in
business as a retailer of cigarettes | ||||||
| 13 | in this State at a rate of 4 mills per
cigarette sold or | ||||||
| 14 | otherwise disposed of in the course of such business in
this | ||||||
| 15 | State. Of the additional tax imposed by this amendatory Act of | ||||||
| 16 | 1985,
$9,000,000 of the moneys received by the Department of | ||||||
| 17 | Revenue pursuant to
this Act shall be paid each month into the | ||||||
| 18 | Common School Fund. On and after
the effective date of this | ||||||
| 19 | amendatory Act of 1989, in addition to any other tax
imposed by | ||||||
| 20 | this Act, a tax is imposed upon any person engaged in business | ||||||
| 21 | as a
retailer of cigarettes at the rate of 5 mills per | ||||||
| 22 | cigarette sold or
otherwise disposed of in the course of such | ||||||
| 23 | business in this State.
On and after the effective date of this | ||||||
| 24 | amendatory Act of 1993, in addition
to any other tax imposed by | ||||||
| 25 | this Act, a tax is imposed upon any person engaged
in business | ||||||
| 26 | as a retailer of cigarettes at the rate of 7 mills per | ||||||
| |||||||
| |||||||
| 1 | cigarette
sold or otherwise disposed of in the course of such | ||||||
| 2 | business in this State.
On and after December 15, 1997, in | ||||||
| 3 | addition
to any other tax imposed by this Act, a tax is imposed | ||||||
| 4 | upon any person engaged
in business as a retailer of cigarettes | ||||||
| 5 | at the rate of 7 mills per cigarette
sold or otherwise disposed | ||||||
| 6 | of in the course of such business of this State.
All of the | ||||||
| 7 | moneys received by the Department of Revenue pursuant to this | ||||||
| 8 | Act
and the Cigarette Use Tax Act from the additional taxes | ||||||
| 9 | imposed by this
amendatory Act of 1997, shall be paid each | ||||||
| 10 | month into the Common School Fund.
On and after July 1, 2002, | ||||||
| 11 | in addition to any other tax imposed by this Act,
a tax is | ||||||
| 12 | imposed upon any person engaged in business as a retailer of
| ||||||
| 13 | cigarettes at the rate of 20.0 mills per cigarette sold or | ||||||
| 14 | otherwise disposed
of
in the course of such business in this | ||||||
| 15 | State.
Beginning on June 24, 2012, in addition to any other tax | ||||||
| 16 | imposed by this Act, a tax is imposed upon any person engaged | ||||||
| 17 | in business as a retailer of cigarettes at the rate of 50 mills | ||||||
| 18 | per cigarette sold or otherwise disposed of in the course of | ||||||
| 19 | such business in this State. All moneys received by the | ||||||
| 20 | Department of Revenue under this Act and the Cigarette Use Tax | ||||||
| 21 | Act from the additional taxes imposed by this amendatory Act of | ||||||
| 22 | the 97th General Assembly shall be paid each month into the | ||||||
| 23 | Healthcare Provider Relief Fund. Beginning on July 1, 2019, in | ||||||
| 24 | place of the aggregate tax rate of 99 mills previously imposed | ||||||
| 25 | by this Act, a tax is imposed upon any person engaged in | ||||||
| 26 | business as a retailer of cigarettes at the rate of 149 mills | ||||||
| |||||||
| |||||||
| 1 | per cigarette sold or otherwise disposed of in the course of | ||||||
| 2 | such business in this State. | ||||||
| 3 | (b) The payment of such taxes shall be evidenced by a stamp | ||||||
| 4 | affixed to
each original package of cigarettes, or an | ||||||
| 5 | authorized substitute for such stamp
imprinted on each original | ||||||
| 6 | package of such cigarettes underneath the sealed
transparent | ||||||
| 7 | outside wrapper of such original package, as hereinafter | ||||||
| 8 | provided.
However, such taxes are not imposed upon any activity | ||||||
| 9 | in such business in
interstate commerce or otherwise, which | ||||||
| 10 | activity may not under
the Constitution and statutes of the | ||||||
| 11 | United States be made the subject of
taxation by this State.
| ||||||
| 12 | Beginning on the effective date of this amendatory Act of | ||||||
| 13 | the 92nd General
Assembly and through June 30, 2006,
all of the | ||||||
| 14 | moneys received by the Department of Revenue pursuant to this | ||||||
| 15 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
| 16 | are dedicated to the Common
School Fund, shall be distributed | ||||||
| 17 | each month as follows: first, there shall be
paid into the | ||||||
| 18 | General Revenue Fund an amount which, when added to the amount
| ||||||
| 19 | paid into the Common School Fund for that month, equals | ||||||
| 20 | $33,300,000, except that in the month of August of 2004, this | ||||||
| 21 | amount shall equal $83,300,000; then, from
the moneys | ||||||
| 22 | remaining, if any amounts required to be paid into the General
| ||||||
| 23 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
| 24 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
| 25 | April 1, 2003, from the moneys remaining, $5,000,000 per
month | ||||||
| 26 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
| |||||||
| |||||||
| 1 | amounts
required to be paid into the School Infrastructure Fund | ||||||
| 2 | in previous months
remain unpaid, those amounts shall be paid | ||||||
| 3 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
| 4 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
| 5 | the extent that more than $25,000,000 has been paid into the | ||||||
| 6 | General
Revenue Fund and Common School Fund per month for the | ||||||
| 7 | period of July 1, 1993
through the effective date of this | ||||||
| 8 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
| 9 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
| ||||||
| 10 | distribution provided in this Section, the Department of | ||||||
| 11 | Revenue is hereby
directed to adjust the distribution provided | ||||||
| 12 | in this Section to increase the
next monthly payments to the | ||||||
| 13 | Long Term Care Provider Fund by the amount paid to
the General | ||||||
| 14 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
| 15 | per
month and to decrease the next monthly payments to the | ||||||
| 16 | General Revenue Fund and
Common School Fund by that same excess | ||||||
| 17 | amount. | ||||||
| 18 | Out of the 149 mills per cigarette tax imposed by | ||||||
| 19 | subsection (a), the revenues received from 4 mills shall be | ||||||
| 20 | paid into the Common School Fund each month, not to exceed | ||||||
| 21 | $9,000,000 per month. Out of the 149 mills per cigarette tax | ||||||
| 22 | imposed by subsection (a), all of the revenues received from 7 | ||||||
| 23 | mills shall be paid into the Common School Fund each month. Out | ||||||
| 24 | of the 149 mills per cigarette tax imposed by subsection (a), | ||||||
| 25 | 50 mills per cigarette each month shall be paid into the | ||||||
| 26 | Healthcare Provider Relief Fund. | ||||||
| |||||||
| |||||||
| 1 | Beginning on July 1, 2006, all of the moneys received by | ||||||
| 2 | the Department of Revenue pursuant to this Act and the | ||||||
| 3 | Cigarette Use Tax Act, other than the moneys that are dedicated | ||||||
| 4 | to the Common School Fund and, beginning on the effective date | ||||||
| 5 | of this amendatory Act of the 97th General Assembly, other than | ||||||
| 6 | the moneys from the additional taxes imposed by this amendatory | ||||||
| 7 | Act of the 97th General Assembly that must be paid each month | ||||||
| 8 | into the Healthcare Provider Relief Fund, and other than the | ||||||
| 9 | moneys from the additional taxes imposed by this amendatory Act | ||||||
| 10 | of the 101st General Assembly that must be paid each month | ||||||
| 11 | under subsection (c), shall be distributed each month as | ||||||
| 12 | follows: first, there shall be paid into the General Revenue | ||||||
| 13 | Fund an amount that, when added to the amount paid into the | ||||||
| 14 | Common School Fund for that month, equals $29,200,000; then, | ||||||
| 15 | from the moneys remaining, if any amounts required to be paid | ||||||
| 16 | into the General Revenue Fund in previous months remain unpaid, | ||||||
| 17 | those amounts shall be paid into the General Revenue Fund; then | ||||||
| 18 | from the moneys remaining, $5,000,000 per month shall be paid | ||||||
| 19 | into the School Infrastructure Fund; then, if any amounts | ||||||
| 20 | required to be paid into the School Infrastructure Fund in | ||||||
| 21 | previous months remain unpaid, those amounts shall be paid into | ||||||
| 22 | the School Infrastructure Fund; then the moneys remaining, if | ||||||
| 23 | any, shall be paid into the Long-Term Care Provider Fund.
| ||||||
| 24 | (c) Beginning on July 1, 2019, all of the moneys from the | ||||||
| 25 | additional taxes imposed by Public Act 101-31, except for | ||||||
| 26 | moneys received from the tax on electronic cigarettes, received | ||||||
| |||||||
| |||||||
| 1 | by the Department of Revenue pursuant to this Act, the | ||||||
| 2 | Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995 | ||||||
| 3 | shall be distributed each month into the Capital Projects Fund. | ||||||
| 4 | Moneys (d) Except for moneys received from the additional | ||||||
| 5 | taxes imposed by Public Act 101-31, moneys collected from the | ||||||
| 6 | tax imposed on little cigars under Section 10-10 of the Tobacco | ||||||
| 7 | Products Tax Act of 1995 shall be included with the moneys | ||||||
| 8 | collected under the Cigarette Tax Act and the Cigarette Use Tax | ||||||
| 9 | Act when making distributions to the Common School Fund, the | ||||||
| 10 | Healthcare Provider Relief Fund, the General Revenue Fund, the | ||||||
| 11 | School Infrastructure Fund, and the Long-Term Care Provider | ||||||
| 12 | Fund under this Section. | ||||||
| 13 | When any (e) If the tax imposed herein terminates or has | ||||||
| 14 | terminated, distributors
who have bought stamps while such tax | ||||||
| 15 | was in effect and who therefore paid
such tax, but who can | ||||||
| 16 | show, to the Department's satisfaction, that they
sold the | ||||||
| 17 | cigarettes to which they affixed such stamps after such tax had
| ||||||
| 18 | terminated and did not recover the tax or its equivalent from | ||||||
| 19 | purchasers,
shall be allowed by the Department to take credit | ||||||
| 20 | for such absorbed tax
against subsequent tax stamp purchases | ||||||
| 21 | from the Department by such
distributor.
| ||||||
| 22 | (f) The impact of the tax levied by this Act is imposed | ||||||
| 23 | upon the retailer
and shall be prepaid or pre-collected by the | ||||||
| 24 | distributor for the purpose of
convenience and facility only, | ||||||
| 25 | and the amount of the tax shall be added to
the price of the | ||||||
| 26 | cigarettes sold by such distributor. Collection of the tax
| ||||||
| |||||||
| |||||||
| 1 | shall be evidenced by a stamp or stamps affixed to each | ||||||
| 2 | original package of
cigarettes, as hereinafter provided. Any | ||||||
| 3 | distributor who purchases stamps may credit any excess payments | ||||||
| 4 | verified by the Department against amounts subsequently due for | ||||||
| 5 | the purchase of additional stamps, until such time as no excess | ||||||
| 6 | payment remains.
| ||||||
| 7 | (g) Each distributor shall collect the tax from the | ||||||
| 8 | retailer at or before
the time of the sale, shall affix the | ||||||
| 9 | stamps as hereinafter required, and
shall remit the tax | ||||||
| 10 | collected from retailers to the Department, as
hereinafter | ||||||
| 11 | provided. Any distributor who fails to properly collect and pay
| ||||||
| 12 | the tax imposed by this Act shall be liable for the tax. Any | ||||||
| 13 | distributor having
cigarettes to which stamps have been affixed | ||||||
| 14 | in his possession for sale on the
effective date of this | ||||||
| 15 | amendatory Act of 1989 shall not be required to pay the
| ||||||
| 16 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
| 17 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
| 18 | stamps have been affixed
in his or her possession for sale at | ||||||
| 19 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
| 20 | 1993, is required to pay the additional tax imposed by this
| ||||||
| 21 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
| 22 | payment, less the
discount provided in subsection (b), shall be | ||||||
| 23 | due when the distributor first
makes a purchase of cigarette | ||||||
| 24 | tax stamps after the effective date of this
amendatory Act of | ||||||
| 25 | 1993, or on the first due date of a return under this Act
after | ||||||
| 26 | the effective date of this amendatory Act of 1993, whichever | ||||||
| |||||||
| |||||||
| 1 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
| 2 | have been affixed
in his possession for sale on December 15, | ||||||
| 3 | 1997
shall not be required to pay the additional tax imposed by | ||||||
| 4 | this amendatory Act
of 1997 on such stamped cigarettes.
| ||||||
| 5 | Any distributor having cigarettes to which stamps have been | ||||||
| 6 | affixed in his
or her
possession for sale on July 1, 2002 shall | ||||||
| 7 | not be required to pay the additional
tax imposed by this | ||||||
| 8 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
| 9 | cigarettes. | ||||||
| 10 | (h) Any distributor having cigarettes in his or her | ||||||
| 11 | possession on July 1, 2019 to which tax stamps have been | ||||||
| 12 | affixed, and any distributor having stamps in his or her | ||||||
| 13 | possession on July 1, 2019 that have not been affixed to | ||||||
| 14 | packages of cigarettes before July 1, 2019, is required to pay | ||||||
| 15 | the additional tax that begins on July 1, 2019 imposed by this | ||||||
| 16 | amendatory Act of the 101st General Assembly to the extent that | ||||||
| 17 | the volume of affixed and unaffixed stamps in the distributor's | ||||||
| 18 | possession on July 1, 2019 exceeds the average monthly volume | ||||||
| 19 | of cigarette stamps purchased by the distributor in calendar | ||||||
| 20 | year 2018. This payment, less the discount provided in | ||||||
| 21 | subsection (l), is due when the distributor first makes a | ||||||
| 22 | purchase of cigarette stamps on or after July 1, 2019 or on the | ||||||
| 23 | first due date of a return under this Act occurring on or after | ||||||
| 24 | July 1, 2019, whichever occurs first. Those distributors may | ||||||
| 25 | elect to pay the additional tax on packages of cigarettes to | ||||||
| 26 | which stamps have been affixed and on any stamps in the | ||||||
| |||||||
| |||||||
| 1 | distributor's possession that have not been affixed to packages | ||||||
| 2 | of cigarettes in their possession on July 1, 2019 over a period | ||||||
| 3 | not to exceed 12 months from the due date of the additional tax | ||||||
| 4 | by notifying the Department in writing. The first payment for | ||||||
| 5 | distributors making such election is due when the distributor | ||||||
| 6 | first makes a purchase of cigarette tax stamps on or after July | ||||||
| 7 | 1, 2019 or on the first due date of a return under this Act | ||||||
| 8 | occurring on or after July 1, 2019, whichever occurs first. | ||||||
| 9 | Distributors making such an election are not entitled to take | ||||||
| 10 | the discount provided in subsection (l) on such payments. | ||||||
| 11 | (i) Any retailer having cigarettes in its his or her | ||||||
| 12 | possession on July 1, 2019 June 24, 2012 to which tax stamps | ||||||
| 13 | have been affixed is not required to pay the additional tax | ||||||
| 14 | that begins on July 1, 2019 June 24, 2012 imposed by this | ||||||
| 15 | amendatory Act of the 101st General Assembly this amendatory | ||||||
| 16 | Act of the 97th General Assembly on those stamped cigarettes. | ||||||
| 17 | Any distributor having cigarettes in his or her possession on | ||||||
| 18 | June 24, 2012 to which tax stamps have been affixed, and any | ||||||
| 19 | distributor having stamps in his or her possession on June 24, | ||||||
| 20 | 2012 that have not been affixed to packages of cigarettes | ||||||
| 21 | before June 24, 2012, is required to pay the additional tax | ||||||
| 22 | that begins on June 24, 2012 imposed by this amendatory Act of | ||||||
| 23 | the 97th General Assembly to the extent the calendar year 2012 | ||||||
| 24 | average monthly volume of cigarette stamps in the distributor's | ||||||
| 25 | possession exceeds the average monthly volume of cigarette | ||||||
| 26 | stamps purchased by the distributor in calendar year 2011. This | ||||||
| |||||||
| |||||||
| 1 | payment, less the discount provided in subsection (b), is due | ||||||
| 2 | when the distributor first makes a purchase of cigarette stamps | ||||||
| 3 | on or after June 24, 2012 or on the first due date of a return | ||||||
| 4 | under this Act occurring on or after June 24, 2012, whichever | ||||||
| 5 | occurs first. Those distributors may elect to pay the | ||||||
| 6 | additional tax on packages of cigarettes to which stamps have | ||||||
| 7 | been affixed and on any stamps in the distributor's possession | ||||||
| 8 | that have not been affixed to packages of cigarettes over a | ||||||
| 9 | period not to exceed 12 months from the due date of the | ||||||
| 10 | additional tax by notifying the Department in writing. The | ||||||
| 11 | first payment for distributors making such election is due when | ||||||
| 12 | the distributor first makes a purchase of cigarette tax stamps | ||||||
| 13 | on or after June 24, 2012 or on the first due date of a return | ||||||
| 14 | under this Act occurring on or after June 24, 2012, whichever | ||||||
| 15 | occurs first. Distributors making such an election are not | ||||||
| 16 | entitled to take the discount provided in subsection (b) on | ||||||
| 17 | such payments. | ||||||
| 18 | (j) Distributors making sales of cigarettes to secondary | ||||||
| 19 | distributors shall add the amount of the tax to the price of | ||||||
| 20 | the cigarettes sold by the distributors. Secondary | ||||||
| 21 | distributors making sales of cigarettes to retailers shall | ||||||
| 22 | include the amount of the tax in the price of the cigarettes | ||||||
| 23 | sold to retailers. The amount of tax shall not be less than the | ||||||
| 24 | amount of taxes imposed by the State and all local | ||||||
| 25 | jurisdictions. The amount of local taxes shall be calculated | ||||||
| 26 | based on the location of the retailer's place of business shown | ||||||
| |||||||
| |||||||
| 1 | on the retailer's certificate of registration or | ||||||
| 2 | sub-registration issued to the retailer pursuant to Section 2a | ||||||
| 3 | of the Retailers' Occupation Tax Act. The original packages of | ||||||
| 4 | cigarettes sold to the retailer shall bear all the required | ||||||
| 5 | stamps, or other indicia, for the taxes included in the price | ||||||
| 6 | of cigarettes. | ||||||
| 7 | (k) The amount of the Cigarette Tax imposed by this Act | ||||||
| 8 | shall be separately
stated, apart from the price of the goods, | ||||||
| 9 | by distributors, manufacturer representatives, secondary | ||||||
| 10 | distributors, and
retailers, in all bills and sales invoices.
| ||||||
| 11 | (l) (b) The distributor shall be required to collect the | ||||||
| 12 | tax taxes provided
under paragraph (a) hereof, and, to cover | ||||||
| 13 | the costs of such collection,
shall be allowed a discount | ||||||
| 14 | during any year commencing July 1st and ending
the following | ||||||
| 15 | June 30th in accordance with the schedule set out
hereinbelow, | ||||||
| 16 | which discount shall be allowed at the time of purchase of the
| ||||||
| 17 | stamps when purchase is required by this Act, or at the time | ||||||
| 18 | when the tax
is remitted to the Department without the purchase | ||||||
| 19 | of stamps from the
Department when that method of paying the | ||||||
| 20 | tax is required or authorized by
this Act. Prior to December 1, | ||||||
| 21 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
| 22 | and including the first $700,000 paid hereunder by
such | ||||||
| 23 | distributor to the Department during any such year; 1 1/3% of | ||||||
| 24 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
| 25 | such distributor to the
Department during any such year; 1% of | ||||||
| 26 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
| |||||||
| |||||||
| 1 | by such distributor to the Department during any such
year, and | ||||||
| 2 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
| 3 | such
distributor to the Department during any such year shall | ||||||
| 4 | apply. | ||||||
| 5 | On and after
December 1, 1985, a discount equal to 1.75% of | ||||||
| 6 | the amount of the tax payable
under this Act up to and | ||||||
| 7 | including the first $3,000,000 paid hereunder by such
| ||||||
| 8 | distributor to the Department during any such year and 1.5% of | ||||||
| 9 | the amount of
any additional tax paid hereunder by such | ||||||
| 10 | distributor to the Department during
any such year shall apply.
| ||||||
| 11 | Two or more distributors that use a common means of | ||||||
| 12 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
| 13 | the same interests shall be
treated as a single distributor for | ||||||
| 14 | the purpose of computing the discount.
| ||||||
| 15 | (m) (c) The taxes herein imposed are in addition to all | ||||||
| 16 | other occupation or
privilege taxes imposed by the State of | ||||||
| 17 | Illinois, or by any political
subdivision thereof, or by any | ||||||
| 18 | municipal corporation. | ||||||
| 19 | (Source: P.A. 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; | ||||||
| 20 | 101-604, eff. 12-13-19.)
| ||||||
| 21 | Section 10-59. The Cigarette Tax Act is amended by adding | ||||||
| 22 | Section 29.1 as follows:
| ||||||
| 23 | (35 ILCS 130/29.1 new)
| ||||||
| 24 | Sec. 29.1. All moneys received by the Department from the | ||||||
| |||||||
| |||||||
| 1 | one-half mill
tax imposed by the Sixty-fourth General Assembly | ||||||
| 2 | and all interest and
penalties, received in connection | ||||||
| 3 | therewith under the provisions of this
Act shall be paid into | ||||||
| 4 | the Metropolitan Fair and Exposition Authority
Reconstruction | ||||||
| 5 | Fund. All other moneys received by the Department under this
| ||||||
| 6 | Act shall be paid into the General Revenue Fund in the State | ||||||
| 7 | treasury.
After there has been paid into the Metropolitan Fair | ||||||
| 8 | and Exposition
Authority Reconstruction Fund sufficient money | ||||||
| 9 | to pay in full both
principal and interest, all of the | ||||||
| 10 | outstanding bonds issued pursuant to the
"Fair and Exposition | ||||||
| 11 | Authority Reconstruction Act", the State Treasurer and
| ||||||
| 12 | Comptroller shall transfer to the General Revenue Fund the | ||||||
| 13 | balance of
moneys remaining in the Metropolitan Fair and | ||||||
| 14 | Exposition Authority
Reconstruction Fund except for $2,500,000 | ||||||
| 15 | which shall remain in the
Metropolitan Fair and Exposition | ||||||
| 16 | Authority Reconstruction Fund and which
may be appropriated by | ||||||
| 17 | the General Assembly for the corporate purposes of
the | ||||||
| 18 | Metropolitan Pier and Exposition Authority. All monies | ||||||
| 19 | received by the
Department in fiscal year 1978 and thereafter | ||||||
| 20 | from the one-half mill tax
imposed by the Sixty-fourth General | ||||||
| 21 | Assembly, and all interest and
penalties received in connection | ||||||
| 22 | therewith under the provisions of this
Act, shall be paid into | ||||||
| 23 | the General Revenue Fund, except that the
Department shall pay | ||||||
| 24 | the first $4,800,000 received in fiscal years
1979 through 2001 | ||||||
| 25 | from that one-half
mill tax into the
Metropolitan Fair and | ||||||
| 26 | Exposition Authority Reconstruction Fund
which monies may be | ||||||
| |||||||
| |||||||
| 1 | appropriated by the General Assembly for the corporate
purposes | ||||||
| 2 | of the Metropolitan Pier and Exposition Authority.
| ||||||
| 3 | In fiscal year 2002 and fiscal year 2003, the first | ||||||
| 4 | $4,800,000 from the
one-half mill tax
shall be
paid into the | ||||||
| 5 | Statewide Economic Development Fund.
| ||||||
| 6 | All moneys received by the Department in fiscal year 2006 | ||||||
| 7 | and thereafter from the one-half mill tax imposed by the 64th | ||||||
| 8 | General Assembly and all interest and penalties received in | ||||||
| 9 | connection with that tax under the provisions of this Act shall | ||||||
| 10 | be paid into the General Revenue Fund.
| ||||||
| 11 | Section 10-60. The Cigarette Use Tax Act is amended by | ||||||
| 12 | changing Sections 2 and 35 as follows:
| ||||||
| 13 | (35 ILCS 135/2) (from Ch. 120, par. 453.32)
| ||||||
| 14 | Sec. 2.
Beginning on July 1, 2019, in place of the | ||||||
| 15 | aggregate tax rate of 99 mills previously imposed by this Act, | ||||||
| 16 | a tax is imposed upon the privilege of using cigarettes in this | ||||||
| 17 | State at the rate of 149 mills per cigarette so used. A tax is | ||||||
| 18 | imposed upon the privilege of using cigarettes in this
State, | ||||||
| 19 | at the rate of 6 mills per cigarette so used. On and after
| ||||||
| 20 | December 1, 1985, in addition to any other tax imposed by this | ||||||
| 21 | Act, a tax
is imposed upon the privilege of using cigarettes in | ||||||
| 22 | this State at a rate
of 4 mills per cigarette so used. On and | ||||||
| 23 | after the effective date of this
amendatory Act of 1989, in | ||||||
| 24 | addition to any other tax imposed by this Act, a
tax is imposed | ||||||
| |||||||
| |||||||
| 1 | upon the privilege of using cigarettes in this State at the
| ||||||
| 2 | rate of 5 mills per cigarette so used. On and after the | ||||||
| 3 | effective date of this
amendatory Act of 1993, in addition to | ||||||
| 4 | any other tax imposed by this Act, a tax
is imposed upon the | ||||||
| 5 | privilege of using cigarettes in this State at a rate of 7
| ||||||
| 6 | mills per cigarette so used. On and after December 15,
1997, in | ||||||
| 7 | addition to any other tax imposed by this Act, a tax
is imposed | ||||||
| 8 | upon the privilege of using cigarettes in this State at a rate | ||||||
| 9 | of
7 mills per cigarette so used.
On and after July 1, 2002, in | ||||||
| 10 | addition to any other tax imposed by
this Act, a tax is imposed
| ||||||
| 11 | upon the privilege of using cigarettes in this State at a rate | ||||||
| 12 | of 20.0 mills
per cigarette so used. Beginning on June 24, | ||||||
| 13 | 2012, in addition to any other tax imposed by this Act, a tax | ||||||
| 14 | is imposed upon the privilege of using cigarettes in this State | ||||||
| 15 | at a rate of 50 mills per cigarette so used.
The tax taxes | ||||||
| 16 | herein imposed shall be in
addition to
all other occupation or | ||||||
| 17 | privilege taxes imposed by the State of Illinois or by
any | ||||||
| 18 | political subdivision thereof or by any municipal corporation.
| ||||||
| 19 | If the When any tax imposed herein terminates or has | ||||||
| 20 | terminated, distributors
who have bought stamps while such tax | ||||||
| 21 | was in effect and who therefore paid
such tax, but who can | ||||||
| 22 | show, to the Department's satisfaction, that they
sold the | ||||||
| 23 | cigarettes to which they affixed such stamps after such tax had
| ||||||
| 24 | terminated and did not recover the tax or its equivalent from | ||||||
| 25 | purchasers,
shall be allowed by the Department to take credit | ||||||
| 26 | for such absorbed tax
against subsequent tax stamp purchases | ||||||
| |||||||
| |||||||
| 1 | from the Department by such
distributors.
| ||||||
| 2 | When the word "tax" is used in this Act, it shall include | ||||||
| 3 | any tax or tax
rate imposed by this Act and shall mean the | ||||||
| 4 | singular of "tax" or the plural
"taxes" as the context may | ||||||
| 5 | require.
| ||||||
| 6 | Any retailer having cigarettes in its possession on July 1, | ||||||
| 7 | 2019 to which tax stamps have been affixed is not required to | ||||||
| 8 | pay the additional tax that begins on July 1, 2019 imposed by | ||||||
| 9 | this amendatory Act of the 101st General Assembly on those | ||||||
| 10 | stamped cigarettes. Any distributor having cigarettes in his or | ||||||
| 11 | her possession on July 1, 2019 to which tax stamps have been | ||||||
| 12 | affixed, and any distributor having stamps in his or her | ||||||
| 13 | possession on July 1, 2019 that have not been affixed to | ||||||
| 14 | packages of cigarettes before July 1, 2019, is required to pay | ||||||
| 15 | the additional tax that begins on July 1, 2019 imposed by this | ||||||
| 16 | amendatory Act of the 101st General Assembly to the extent that | ||||||
| 17 | the volume of affixed and unaffixed stamps in the distributor's | ||||||
| 18 | possession on July 1, 2019 exceeds the average monthly volume | ||||||
| 19 | of cigarette stamps purchased by the distributor in calendar | ||||||
| 20 | year 2018. This payment, less the discount provided in Section | ||||||
| 21 | 3, is due when the distributor first makes a purchase of | ||||||
| 22 | cigarette stamps on or after July 1, 2019 or on the first due | ||||||
| 23 | date of a return under this Act occurring on or after July 1, | ||||||
| 24 | 2019, whichever occurs first. Those distributors may elect to | ||||||
| 25 | pay the additional tax on packages of cigarettes to which | ||||||
| 26 | stamps have been affixed and on any stamps in the distributor's | ||||||
| |||||||
| |||||||
| 1 | possession that have not been affixed to packages of cigarettes | ||||||
| 2 | in their possession on July 1, 2019 over a period not to exceed | ||||||
| 3 | 12 months from the due date of the additional tax by notifying | ||||||
| 4 | the Department in writing. The first payment for distributors | ||||||
| 5 | making such election is due when the distributor first makes a | ||||||
| 6 | purchase of cigarette tax stamps on or after July 1, 2019 or on | ||||||
| 7 | the first due date of a return under this Act occurring on or | ||||||
| 8 | after July 1, 2019, whichever occurs first. Distributors making | ||||||
| 9 | such an election are not entitled to take the discount provided | ||||||
| 10 | in Section 3 on such payments. | ||||||
| 11 | Any distributor having cigarettes to which stamps have been | ||||||
| 12 | affixed in
his possession for sale on the effective date of | ||||||
| 13 | this amendatory Act of
1989 shall not be required to pay the | ||||||
| 14 | additional tax imposed by this
amendatory Act of 1989 on such | ||||||
| 15 | stamped cigarettes. Any distributor having
cigarettes to which | ||||||
| 16 | stamps have been affixed in his or her possession for sale
at | ||||||
| 17 | 12:01 a.m. on the effective date of this amendatory Act of | ||||||
| 18 | 1993, is required
to pay the additional tax imposed by this | ||||||
| 19 | amendatory Act of 1993 on such
stamped cigarettes. This payment | ||||||
| 20 | shall be due when the distributor first makes
a purchase of | ||||||
| 21 | cigarette tax stamps after the effective date of this | ||||||
| 22 | amendatory
Act of 1993, or on the first due date of a return | ||||||
| 23 | under this Act after the
effective date of this amendatory Act | ||||||
| 24 | of 1993, whichever occurs first. Once a
distributor tenders | ||||||
| 25 | payment of the additional tax to the Department, the
| ||||||
| 26 | distributor may purchase stamps from the Department.
Any | ||||||
| |||||||
| |||||||
| 1 | distributor having cigarettes to which stamps have been affixed
| ||||||
| 2 | in his possession for sale on December 15, 1997
shall not be | ||||||
| 3 | required to pay the additional tax imposed by this amendatory | ||||||
| 4 | Act
of 1997 on such stamped cigarettes.
| ||||||
| 5 | Any distributor having cigarettes to which stamps have been | ||||||
| 6 | affixed in his
or her possession for sale on July 1, 2002 shall | ||||||
| 7 | not be required to pay the
additional
tax imposed by this | ||||||
| 8 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
| 9 | cigarettes.
| ||||||
| 10 | Any retailer having cigarettes in his or her possession on | ||||||
| 11 | June 24, 2012 to which tax stamps have been affixed is not | ||||||
| 12 | required to pay the additional tax that begins on June 24, 2012 | ||||||
| 13 | imposed by this amendatory Act of the 97th General Assembly on | ||||||
| 14 | those stamped cigarettes. Any distributor having cigarettes in | ||||||
| 15 | his or her possession on June 24, 2012 to which tax stamps have | ||||||
| 16 | been affixed, and any distributor having stamps in his or her | ||||||
| 17 | possession on June 24, 2012 that have not been affixed to | ||||||
| 18 | packages of cigarettes before June 24, 2012, is required to pay | ||||||
| 19 | the additional tax that begins on June 24, 2012 imposed by this | ||||||
| 20 | amendatory Act of the 97th General Assembly to the extent the | ||||||
| 21 | calendar year 2012 average monthly volume of cigarette stamps | ||||||
| 22 | in the distributor's possession exceeds the average monthly | ||||||
| 23 | volume of cigarette stamps purchased by the distributor in | ||||||
| 24 | calendar year 2011. This payment, less the discount provided in | ||||||
| 25 | Section 3, is due when the distributor first makes a purchase | ||||||
| 26 | of cigarette stamps on or after June 24, 2012 or on the first | ||||||
| |||||||
| |||||||
| 1 | due date of a return under this Act occurring on or after June | ||||||
| 2 | 24, 2012, whichever occurs first. Those distributors may elect | ||||||
| 3 | to pay the additional tax on packages of cigarettes to which | ||||||
| 4 | stamps have been affixed and on any stamps in the distributor's | ||||||
| 5 | possession that have not been affixed to packages of cigarettes | ||||||
| 6 | over a period not to exceed 12 months from the due date of the | ||||||
| 7 | additional tax by notifying the Department in writing. The | ||||||
| 8 | first payment for distributors making such election is due when | ||||||
| 9 | the distributor first makes a purchase of cigarette tax stamps | ||||||
| 10 | on or after June 24, 2012 or on the first due date of a return | ||||||
| 11 | under this Act occurring on or after June 24, 2012, whichever | ||||||
| 12 | occurs first. Distributors making such an election are not | ||||||
| 13 | entitled to take the discount provided in Section 3 on such | ||||||
| 14 | payments. | ||||||
| 15 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 16 | (35 ILCS 135/35) (from Ch. 120, par. 453.65)
| ||||||
| 17 | Sec. 35. Distribution of receipts. All moneys received by | ||||||
| 18 | the Department under this Act shall be distributed as
provided | ||||||
| 19 | in subsection (a) of Section 2 of the Cigarette Tax Act.
| ||||||
| 20 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 21 | Section 10-65. The Tobacco Products Tax Act of 1995 is | ||||||
| 22 | amended by changing Sections 10-5 and 10-10 as follows:
| ||||||
| 23 | (35 ILCS 143/10-5)
| ||||||
| |||||||
| |||||||
| 1 | Sec. 10-5. Definitions. For purposes of this Act:
| ||||||
| 2 | "Business" means any trade, occupation, activity, or | ||||||
| 3 | enterprise engaged
in, at any location whatsoever, for the | ||||||
| 4 | purpose of selling tobacco products.
| ||||||
| 5 | "Cigarette" has the meaning ascribed to the term in Section | ||||||
| 6 | 1 of the
Cigarette Tax Act.
| ||||||
| 7 | "Contraband little cigar" means: | ||||||
| 8 | (1) packages of little cigars containing 20 or 25 | ||||||
| 9 | little cigars that do not bear a required tax stamp under | ||||||
| 10 | this Act; | ||||||
| 11 | (2) packages of little cigars containing 20 or 25 | ||||||
| 12 | little cigars that bear a fraudulent, imitation, or | ||||||
| 13 | counterfeit tax stamp; | ||||||
| 14 | (3) packages of little cigars containing 20 or 25 | ||||||
| 15 | little cigars that are improperly tax stamped, including | ||||||
| 16 | packages of little cigars that bear only a tax stamp of | ||||||
| 17 | another state or taxing jurisdiction; or | ||||||
| 18 | (4) packages of little cigars containing other than 20 | ||||||
| 19 | or 25 little cigars in the possession of a distributor, | ||||||
| 20 | retailer or wholesaler, unless the distributor, retailer, | ||||||
| 21 | or wholesaler possesses, or produces within the time frame | ||||||
| 22 | provided in Section 10-27 or 10-28 of this Act, an invoice | ||||||
| 23 | from a stamping distributor, distributor, or wholesaler | ||||||
| 24 | showing that the tax on the packages has been or will be | ||||||
| 25 | paid. | ||||||
| 26 | "Correctional Industries program" means a program run by a | ||||||
| |||||||
| |||||||
| 1 | State penal
institution in which residents of the penal | ||||||
| 2 | institution produce tobacco
products for sale to persons | ||||||
| 3 | incarcerated in penal institutions or resident
patients of a | ||||||
| 4 | State operated mental health facility.
| ||||||
| 5 | "Department" means the Illinois Department of Revenue.
| ||||||
| 6 | "Distributor" means any of the following:
| ||||||
| 7 | (1) Any manufacturer or wholesaler in this State | ||||||
| 8 | engaged in the business
of selling tobacco products who | ||||||
| 9 | sells, exchanges, or distributes tobacco
products to | ||||||
| 10 | retailers or consumers in this State.
| ||||||
| 11 | (2) Any manufacturer or wholesaler engaged
in
the | ||||||
| 12 | business of selling tobacco products from without this | ||||||
| 13 | State who sells,
exchanges, distributes,
ships, or | ||||||
| 14 | transports tobacco products to retailers or consumers | ||||||
| 15 | located in
this State,
so long as that manufacturer or | ||||||
| 16 | wholesaler has or maintains within this State,
directly or | ||||||
| 17 | by subsidiary, an office, sales house, or other place of | ||||||
| 18 | business,
or any agent or other representative operating | ||||||
| 19 | within this State under the
authority of the person or | ||||||
| 20 | subsidiary, irrespective of whether the place of
business | ||||||
| 21 | or agent or other representative is located here | ||||||
| 22 | permanently or
temporarily.
| ||||||
| 23 | (3) Any retailer who receives tobacco products on which | ||||||
| 24 | the tax has not
been or
will not be paid by another | ||||||
| 25 | distributor.
| ||||||
| 26 | "Distributor" does not include any person, wherever | ||||||
| |||||||
| |||||||
| 1 | resident or located, who
makes, manufactures, or fabricates | ||||||
| 2 | tobacco products as part of a Correctional
Industries program | ||||||
| 3 | for sale to residents incarcerated in penal institutions or
| ||||||
| 4 | resident patients of a State operated mental health facility.
| ||||||
| 5 | "Electronic cigarette" means: | ||||||
| 6 | (1) any device that employs a battery or other | ||||||
| 7 | mechanism to
heat a solution or substance to produce a | ||||||
| 8 | vapor or aerosol
intended for inhalation; | ||||||
| 9 | (2) any cartridge or container of a solution or | ||||||
| 10 | substance
intended to be used with or in the device or to | ||||||
| 11 | refill the
device; or | ||||||
| 12 | (3) any solution or substance, whether or not it | ||||||
| 13 | contains
nicotine, intended for use in the device. | ||||||
| 14 | "Electronic cigarette"
includes, but is not limited to, any | ||||||
| 15 | electronic nicotine
delivery system, electronic cigar, | ||||||
| 16 | electronic cigarillo,
electronic pipe, electronic hookah, vape | ||||||
| 17 | pen, or similar product
or device, and any component or part | ||||||
| 18 | that can be used to build
the product or device. "Electronic | ||||||
| 19 | cigarette" does not include:
cigarettes, as defined in Section | ||||||
| 20 | 1 of the Cigarette Tax Act; any
product approved by the United | ||||||
| 21 | States Food and Drug
Administration for sale as a tobacco | ||||||
| 22 | cessation product, a
tobacco dependence product, or for other | ||||||
| 23 | medical purposes that
is marketed and sold solely for that | ||||||
| 24 | approved purpose; any
asthma inhaler prescribed by a physician | ||||||
| 25 | for that condition that is marketed and sold solely for that | ||||||
| 26 | approved purpose; or
any therapeutic product approved for use | ||||||
| |||||||
| |||||||
| 1 | under the Compassionate
Use of Medical Cannabis Program Act. | ||||||
| 2 | "Little cigar" means and includes any roll, made wholly or | ||||||
| 3 | in part of tobacco, where such roll has an integrated cellulose | ||||||
| 4 | acetate filter and weighs less than 4 pounds per thousand and | ||||||
| 5 | the wrapper or cover of which is made in whole or in part of | ||||||
| 6 | tobacco. | ||||||
| 7 | "Manufacturer" means any person, wherever resident or | ||||||
| 8 | located, who
manufactures and sells tobacco products, except a | ||||||
| 9 | person who makes,
manufactures, or fabricates tobacco products | ||||||
| 10 | as a part of a Correctional
Industries program for sale to | ||||||
| 11 | persons incarcerated in penal institutions or
resident | ||||||
| 12 | patients of a State operated mental health facility.
| ||||||
| 13 | Beginning on January 1, 2013, "moist snuff" means any | ||||||
| 14 | finely cut, ground, or powdered tobacco that is not intended to | ||||||
| 15 | be smoked, but shall not include any finely cut, ground, or | ||||||
| 16 | powdered tobacco that is intended to be placed in the nasal | ||||||
| 17 | cavity. | ||||||
| 18 | "Person" means any natural individual, firm, partnership, | ||||||
| 19 | association, joint
stock company, joint venture, limited | ||||||
| 20 | liability company, or public or private
corporation, however | ||||||
| 21 | formed, or a receiver, executor, administrator, trustee,
| ||||||
| 22 | conservator, or other representative appointed by order of any | ||||||
| 23 | court.
| ||||||
| 24 | "Place of business" means and includes any place where | ||||||
| 25 | tobacco products
are sold or where tobacco products are | ||||||
| 26 | manufactured, stored, or kept for
the purpose of sale or | ||||||
| |||||||
| |||||||
| 1 | consumption, including any vessel, vehicle, airplane,
train, | ||||||
| 2 | or vending machine.
| ||||||
| 3 | "Retailer" means any person in this State engaged in the | ||||||
| 4 | business of selling
tobacco products to consumers in this | ||||||
| 5 | State, regardless of quantity or number
of sales.
| ||||||
| 6 | "Sale" means any transfer, exchange, or barter in any | ||||||
| 7 | manner or by any means
whatsoever for a consideration and | ||||||
| 8 | includes all sales made by
persons.
| ||||||
| 9 | "Stamp" or "stamps" mean the indicia required to be affixed | ||||||
| 10 | on a package of little cigars that evidence payment of the tax | ||||||
| 11 | on packages of little cigars containing 20 or 25 little cigars | ||||||
| 12 | under Section 10-10 of this Act. These stamps shall be the same | ||||||
| 13 | stamps used for cigarettes under the Cigarette Tax Act. | ||||||
| 14 | "Stamping distributor" means a distributor licensed under | ||||||
| 15 | this Act and also licensed as a distributor under the Cigarette | ||||||
| 16 | Tax Act or Cigarette Use Tax Act. | ||||||
| 17 | "Tobacco products" means any cigars, including little | ||||||
| 18 | cigars; cheroots; stogies; periques; granulated,
plug cut, | ||||||
| 19 | crimp cut, ready rubbed, and other smoking tobacco; snuff | ||||||
| 20 | (including moist snuff) or snuff
flour; cavendish; plug and | ||||||
| 21 | twist tobacco; fine-cut and other chewing tobaccos;
shorts; | ||||||
| 22 | refuse scraps, clippings, cuttings, and sweeping of tobacco; | ||||||
| 23 | and
other kinds and forms of tobacco, prepared in such manner | ||||||
| 24 | as to be suitable for
chewing or smoking in a pipe or | ||||||
| 25 | otherwise, or both for chewing and smoking; but
does not | ||||||
| 26 | include cigarettes as defined in Section 1 of the Cigarette Tax | ||||||
| |||||||
| |||||||
| 1 | Act or tobacco purchased for the manufacture of
cigarettes by | ||||||
| 2 | cigarette distributors and manufacturers defined in the
| ||||||
| 3 | Cigarette Tax Act and persons who make, manufacture, or | ||||||
| 4 | fabricate
cigarettes as a part of a Correctional Industries | ||||||
| 5 | program for sale to
residents incarcerated in penal | ||||||
| 6 | institutions or resident patients of a
State operated mental | ||||||
| 7 | health facility.
| ||||||
| 8 | Beginning on July 1, 2019, "tobacco products" also includes
| ||||||
| 9 | electronic cigarettes. | ||||||
| 10 | "Wholesale price" means the established list price for | ||||||
| 11 | which a manufacturer
sells tobacco products to a distributor, | ||||||
| 12 | before the allowance of any discount,
trade allowance, rebate, | ||||||
| 13 | or other reduction.
In the absence of such an established list | ||||||
| 14 | price, the manufacturer's invoice
price at which the | ||||||
| 15 | manufacturer sells the tobacco product to unaffiliated
| ||||||
| 16 | distributors, before any discounts, trade allowances, rebates, | ||||||
| 17 | or other
reductions, shall be presumed to be the wholesale | ||||||
| 18 | price.
| ||||||
| 19 | "Wholesaler" means any person, wherever resident or | ||||||
| 20 | located, engaged in the
business of selling tobacco products to | ||||||
| 21 | others for the purpose of resale. "Wholesaler", when used in | ||||||
| 22 | this Act, does not include a person licensed as a distributor | ||||||
| 23 | under Section 10-20 of this Act unless expressly stated in this | ||||||
| 24 | Act.
| ||||||
| 25 | (Source: P.A. 101-31, eff. 6-28-19; 101-593, eff. 12-4-19.)
| ||||||
| |||||||
| |||||||
| 1 | (35 ILCS 143/10-10)
| ||||||
| 2 | Sec. 10-10. Tax imposed. | ||||||
| 3 | (a) Except as otherwise provided in this Section with | ||||||
| 4 | respect to little cigars, on the first day of the third month | ||||||
| 5 | after the
month in which this Act becomes law, a tax is imposed | ||||||
| 6 | on any person engaged in
business as a distributor of tobacco | ||||||
| 7 | products, as defined in Section 10-5,
at the rate of (i) 18% of | ||||||
| 8 | the wholesale price of tobacco products sold or otherwise
| ||||||
| 9 | disposed of to retailers or consumers located in this State | ||||||
| 10 | prior to July 1, 2012 and (ii) 36% of the wholesale price of | ||||||
| 11 | tobacco products sold or otherwise
disposed of to retailers or | ||||||
| 12 | consumers located in this State beginning on July 1, 2012; | ||||||
| 13 | except that, beginning on January 1, 2013, the tax on moist | ||||||
| 14 | snuff shall be imposed at a rate of $0.30 per ounce, and a | ||||||
| 15 | proportionate tax at the like rate on all fractional parts of | ||||||
| 16 | an ounce, sold or otherwise
disposed of to retailers or | ||||||
| 17 | consumers located in this State; and except that, beginning | ||||||
| 18 | July 1, 2019,
the tax on electronic cigarettes shall be imposed | ||||||
| 19 | at the rate of
15% of the wholesale price of electronic | ||||||
| 20 | cigarettes sold or
otherwise disposed of to retailers or | ||||||
| 21 | consumers located in this
State. The tax is in
addition to all | ||||||
| 22 | other
occupation or privilege taxes imposed by the State of | ||||||
| 23 | Illinois, by any
political subdivision thereof, or by any | ||||||
| 24 | municipal corporation. However, the
tax is not imposed upon any | ||||||
| 25 | activity in that business in interstate commerce or
otherwise, | ||||||
| 26 | to the extent to which that activity may not, under the | ||||||
| |||||||
| |||||||
| 1 | Constitution
and Statutes of the United States, be made the | ||||||
| 2 | subject of taxation by this
State, and except that, beginning | ||||||
| 3 | July 1, 2013, the tax on little cigars shall be imposed at the | ||||||
| 4 | same rate, and the proceeds shall be distributed in the same | ||||||
| 5 | manner, as the tax imposed on cigarettes under the Cigarette | ||||||
| 6 | Tax Act. The tax is also not imposed on sales made to the | ||||||
| 7 | United States or any
entity thereof.
| ||||||
| 8 | (b) Notwithstanding subsection (a) of this Section, | ||||||
| 9 | stamping distributors of packages of little cigars containing | ||||||
| 10 | 20 or 25 little cigars sold or otherwise disposed of in this | ||||||
| 11 | State shall remit the tax by purchasing tax stamps from the | ||||||
| 12 | Department and affixing them to packages of little cigars in | ||||||
| 13 | the same manner as stamps are purchased and affixed to | ||||||
| 14 | cigarettes under the Cigarette Tax Act, unless the stamping | ||||||
| 15 | distributor sells or otherwise disposes of those packages of | ||||||
| 16 | little cigars to another stamping distributor. Only persons | ||||||
| 17 | meeting the definition of "stamping distributor" contained in | ||||||
| 18 | Section 10-5 of this Act may affix stamps to packages of little | ||||||
| 19 | cigars containing 20 or 25 little cigars. Stamping distributors | ||||||
| 20 | may not sell or dispose of little cigars at retail to consumers | ||||||
| 21 | or users at locations where stamping distributors affix stamps | ||||||
| 22 | to packages of little cigars containing 20 or 25 little cigars. | ||||||
| 23 | (c) The impact of the tax levied by this Act is imposed | ||||||
| 24 | upon distributors engaged in the business of selling tobacco | ||||||
| 25 | products to retailers or consumers in this State. Whenever a | ||||||
| 26 | stamping distributor brings or causes to be brought into this | ||||||
| |||||||
| |||||||
| 1 | State from without this State, or purchases from without or | ||||||
| 2 | within this State, any packages of little cigars containing 20 | ||||||
| 3 | or 25 little cigars upon which there are no tax stamps affixed | ||||||
| 4 | as required by this Act, for purposes of resale or disposal in | ||||||
| 5 | this State to a person not a stamping distributor, then such | ||||||
| 6 | stamping distributor shall pay the tax to the Department and | ||||||
| 7 | add the amount of the tax to the price of such packages sold by | ||||||
| 8 | such stamping distributor. Payment of the tax shall be | ||||||
| 9 | evidenced by a stamp or stamps affixed to each package of | ||||||
| 10 | little cigars containing 20 or 25 little cigars. | ||||||
| 11 | Stamping distributors paying the tax to the Department on | ||||||
| 12 | packages of little cigars containing 20 or 25 little cigars | ||||||
| 13 | sold to other distributors, wholesalers or retailers shall add | ||||||
| 14 | the amount of the tax to the price of the packages of little | ||||||
| 15 | cigars containing 20 or 25 little cigars sold by such stamping | ||||||
| 16 | distributors. | ||||||
| 17 | (d) Beginning on January 1, 2013, the tax rate imposed per | ||||||
| 18 | ounce of moist snuff may not exceed 15% of the tax imposed upon | ||||||
| 19 | a package of 20 cigarettes pursuant to the Cigarette Tax Act. | ||||||
| 20 | (e) All moneys received by the Department under this Act | ||||||
| 21 | from sales occurring prior to July 1, 2012 shall be paid into
| ||||||
| 22 | the Long-Term Care Provider Fund of the State Treasury. Of the | ||||||
| 23 | moneys received by the Department from sales occurring on or | ||||||
| 24 | after July 1, 2012, except for moneys received from the tax | ||||||
| 25 | imposed on the sale of little cigars, 50% shall be paid into | ||||||
| 26 | the Long-Term Care Provider Fund and 50% shall be paid into the | ||||||
| |||||||
| |||||||
| 1 | Healthcare Provider Relief Fund. Beginning July 1, 2013, all | ||||||
| 2 | moneys received by the Department under this Act from the tax | ||||||
| 3 | imposed on little cigars shall be distributed as provided in | ||||||
| 4 | subsection (a) of Section 2 of the Cigarette Tax Act.
| ||||||
| 5 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 6 | Section 10-75. The Motor Vehicle Retail Installment Sales | ||||||
| 7 | Act is amended by changing Section 11.1 as follows:
| ||||||
| 8 | (815 ILCS 375/11.1) (from Ch. 121 1/2, par. 571.1)
| ||||||
| 9 | Sec. 11.1. | ||||||
| 10 | (a) A seller in a retail installment contract may add a | ||||||
| 11 | "documentary
fee" for processing documents and performing | ||||||
| 12 | services related to closing of a
sale. The maximum amount that | ||||||
| 13 | may be charged by a seller for a documentary fee
is the base | ||||||
| 14 | documentary fee beginning January 1, 2008 until January 1, | ||||||
| 15 | 2020, of $150, which shall be
subject to an annual rate | ||||||
| 16 | adjustment equal to the percentage of change in the
Bureau of | ||||||
| 17 | Labor Statistics Consumer Price Index. Every retail | ||||||
| 18 | installment
contract under this Act shall contain or be | ||||||
| 19 | accompanied by a notice containing
the following information:
| ||||||
| 20 | "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. | ||||||
| 21 | A
DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO | ||||||
| 22 | BUYERS FOR
HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED | ||||||
| 23 | TO CLOSING OF A SALE.
THE BASE DOCUMENTARY FEE BEGINNING | ||||||
| 24 | JANUARY 1, 2008, WAS $150. THE MAXIMUM
AMOUNT THAT MAY BE | ||||||
| |||||||
| |||||||
| 1 | CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE
OF | ||||||
| 2 | $150, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL | ||||||
| 3 | TO THE
PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS | ||||||
| 4 | CONSUMER PRICE INDEX.
THIS NOTICE IS REQUIRED BY LAW."
| ||||||
| 5 | (b) A seller in a retail installment contract may add a | ||||||
| 6 | "documentary
fee" for processing documents and performing | ||||||
| 7 | services related to closing of a
sale. The maximum amount that | ||||||
| 8 | may be charged by a seller for a documentary fee
is the base | ||||||
| 9 | documentary fee beginning January 1, 2020, of $300, which shall | ||||||
| 10 | be
subject to an annual rate adjustment equal to the percentage | ||||||
| 11 | of change in the
Bureau of Labor Statistics Consumer Price | ||||||
| 12 | Index. Every retail installment
contract under this Act shall | ||||||
| 13 | contain or be accompanied by a notice containing
the following | ||||||
| 14 | information: | ||||||
| 15 | "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. | ||||||
| 16 | A
DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO | ||||||
| 17 | BUYERS FOR
HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED | ||||||
| 18 | TO CLOSING OF A SALE.
THE BASE DOCUMENTARY FEE BEGINNING | ||||||
| 19 | JANUARY 1, 2020, WAS $300. THE MAXIMUM
AMOUNT THAT MAY BE | ||||||
| 20 | CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE
OF | ||||||
| 21 | $300, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL | ||||||
| 22 | TO THE
PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS | ||||||
| 23 | CONSUMER PRICE INDEX.
THIS NOTICE IS REQUIRED BY LAW." | ||||||
| 24 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 25 | (30 ILCS 559/Act rep.) | ||||||
| |||||||
| |||||||
| 1 | Section 10-100. The Illinois Works Jobs Program Act is | ||||||
| 2 | repealed.
| ||||||
| 3 | (30 ILCS 105/5.895 rep.) | ||||||
| 4 | Section 10-120. The State Finance Act is amended by | ||||||
| 5 | repealing Section 5.895, as added by Public Act 101-31.
| ||||||
| 6 | Section 10-125. The Illinois Procurement Code is amended by | ||||||
| 7 | changing Section 20-10 as follows:
| ||||||
| 8 | (30 ILCS 500/20-10)
| ||||||
| 9 | (Text of Section from P.A. 96-159, 96-588, 97-96, 97-895, | ||||||
| 10 | 98-1076, 99-906 and 100-43) | ||||||
| 11 | Sec. 20-10. Competitive sealed bidding; reverse auction.
| ||||||
| 12 | (a) Conditions for use. All contracts shall be awarded by
| ||||||
| 13 | competitive sealed bidding
except as otherwise provided in | ||||||
| 14 | Section 20-5.
| ||||||
| 15 | (b) Invitation for bids. An invitation for bids shall be
| ||||||
| 16 | issued and shall include a
purchase description and the | ||||||
| 17 | material contractual terms and
conditions applicable to the
| ||||||
| 18 | procurement.
| ||||||
| 19 | (c) Public notice. Public notice of the invitation for bids | ||||||
| 20 | shall be
published in the Illinois Procurement Bulletin at | ||||||
| 21 | least 14 calendar days before the date
set in the invitation | ||||||
| 22 | for the opening of bids.
| ||||||
| 23 | (d) Bid opening. Bids shall be opened publicly or through | ||||||
| |||||||
| |||||||
| 1 | an electronic procurement system in the
presence of one or more | ||||||
| 2 | witnesses
at the time and place designated in the invitation | ||||||
| 3 | for bids. The
name of each bidder, including earned and applied | ||||||
| 4 | bid credit from the Illinois Works Jobs Program Act, the amount
| ||||||
| 5 | of each bid, and other relevant information as may be specified | ||||||
| 6 | by
rule shall be
recorded. After the award of the contract, the | ||||||
| 7 | winning bid and the
record of each unsuccessful bid shall be | ||||||
| 8 | open to
public inspection.
| ||||||
| 9 | (e) Bid acceptance and bid evaluation. Bids shall be
| ||||||
| 10 | unconditionally accepted without
alteration or correction, | ||||||
| 11 | except as authorized in this Code. Bids
shall be evaluated | ||||||
| 12 | based on the
requirements set forth in the invitation for bids, | ||||||
| 13 | which may
include criteria to determine
acceptability such as | ||||||
| 14 | inspection, testing, quality, workmanship,
delivery, and | ||||||
| 15 | suitability for a
particular purpose. Those criteria that will | ||||||
| 16 | affect the bid price and be considered in evaluation
for award, | ||||||
| 17 | such as discounts, transportation costs, and total or
life | ||||||
| 18 | cycle costs, shall be
objectively measurable. The invitation | ||||||
| 19 | for bids shall set forth
the evaluation criteria to be used.
| ||||||
| 20 | (f) Correction or withdrawal of bids. Correction or
| ||||||
| 21 | withdrawal of inadvertently
erroneous bids before or after | ||||||
| 22 | award, or cancellation of awards of
contracts based on bid
| ||||||
| 23 | mistakes, shall be permitted in accordance with rules.
After | ||||||
| 24 | bid opening, no
changes in bid prices or other provisions of | ||||||
| 25 | bids prejudicial to
the interest of the State or fair
| ||||||
| 26 | competition shall be permitted. All decisions to permit the
| ||||||
| |||||||
| |||||||
| 1 | correction or withdrawal of bids
based on bid mistakes shall be | ||||||
| 2 | supported by written determination
made by a State purchasing | ||||||
| 3 | officer.
| ||||||
| 4 | (g) Award. The contract shall be awarded with reasonable
| ||||||
| 5 | promptness by written notice
to the lowest responsible and | ||||||
| 6 | responsive bidder whose bid meets
the requirements and criteria
| ||||||
| 7 | set forth in the invitation for bids, except when a State | ||||||
| 8 | purchasing officer
determines it is not in the best interest of | ||||||
| 9 | the State and by written
explanation determines another bidder | ||||||
| 10 | shall receive the award. The explanation
shall appear in the | ||||||
| 11 | appropriate volume of the Illinois Procurement Bulletin. The | ||||||
| 12 | written explanation must include:
| ||||||
| 13 | (1) a description of the agency's needs; | ||||||
| 14 | (2) a determination that the anticipated cost will be | ||||||
| 15 | fair and reasonable; | ||||||
| 16 | (3) a listing of all responsible and responsive | ||||||
| 17 | bidders; and | ||||||
| 18 | (4) the name of the bidder selected, the total contract | ||||||
| 19 | price, and the reasons for selecting that bidder. | ||||||
| 20 | Each chief procurement officer may adopt guidelines to | ||||||
| 21 | implement the requirements of this subsection (g). | ||||||
| 22 | The written explanation shall be filed with the Legislative | ||||||
| 23 | Audit Commission and the Procurement Policy Board, and be made | ||||||
| 24 | available for inspection by the public, within 30 calendar days | ||||||
| 25 | after the agency's decision to award the contract. | ||||||
| 26 | (h) Multi-step sealed bidding. When it is considered
| ||||||
| |||||||
| |||||||
| 1 | impracticable to initially prepare
a purchase description to | ||||||
| 2 | support an award based on price, an
invitation for bids may be | ||||||
| 3 | issued
requesting the submission of unpriced offers to be | ||||||
| 4 | followed by an
invitation for bids limited to
those bidders | ||||||
| 5 | whose offers have been qualified under the criteria
set forth | ||||||
| 6 | in the first solicitation.
| ||||||
| 7 | (i) Alternative procedures. Notwithstanding any other | ||||||
| 8 | provision of this Act to the contrary, the Director of the | ||||||
| 9 | Illinois Power Agency may create alternative bidding | ||||||
| 10 | procedures to be used in procuring professional services under | ||||||
| 11 | Section 1-56, subsections (a) and (c) of Section 1-75 and | ||||||
| 12 | subsection (d) of Section 1-78 of the Illinois Power Agency Act | ||||||
| 13 | and Section 16-111.5(c) of the Public Utilities Act and to | ||||||
| 14 | procure renewable energy resources under Section 1-56 of the | ||||||
| 15 | Illinois Power Agency Act. These alternative procedures shall | ||||||
| 16 | be set forth together with the other criteria contained in the | ||||||
| 17 | invitation for bids, and shall appear in the appropriate volume | ||||||
| 18 | of the Illinois Procurement Bulletin.
| ||||||
| 19 | (j) Reverse auction. Notwithstanding any other provision | ||||||
| 20 | of this Section and in accordance with rules adopted by the | ||||||
| 21 | chief procurement officer, that chief procurement officer may | ||||||
| 22 | procure supplies or services through a competitive electronic | ||||||
| 23 | auction bidding process after the chief procurement officer | ||||||
| 24 | determines that the use of such a process will be in the best | ||||||
| 25 | interest of the State. The chief procurement officer shall | ||||||
| 26 | publish that determination in his or her next volume of the | ||||||
| |||||||
| |||||||
| 1 | Illinois Procurement Bulletin. | ||||||
| 2 | An invitation for bids shall be issued and shall include | ||||||
| 3 | (i) a procurement description, (ii) all contractual terms, | ||||||
| 4 | whenever practical, and (iii) conditions applicable to the | ||||||
| 5 | procurement, including a notice that bids will be received in | ||||||
| 6 | an electronic auction manner. | ||||||
| 7 | Public notice of the invitation for bids shall be given in | ||||||
| 8 | the same manner as provided in subsection (c). | ||||||
| 9 | Bids shall be accepted electronically at the time and in | ||||||
| 10 | the manner designated in the invitation for bids. During the | ||||||
| 11 | auction, a bidder's price shall be disclosed to other bidders. | ||||||
| 12 | Bidders shall have the opportunity to reduce their bid prices | ||||||
| 13 | during the auction. At the conclusion of the auction, the | ||||||
| 14 | record of the bid prices received and the name of each bidder | ||||||
| 15 | shall be open to public inspection. | ||||||
| 16 | After the auction period has terminated, withdrawal of bids | ||||||
| 17 | shall be permitted as provided in subsection (f). | ||||||
| 18 | The contract shall be awarded within 60 calendar days after | ||||||
| 19 | the auction by written notice to the lowest responsible bidder, | ||||||
| 20 | or all bids shall be rejected except as otherwise provided in | ||||||
| 21 | this Code. Extensions of the date for the award may be made by | ||||||
| 22 | mutual written consent of the State purchasing officer and the | ||||||
| 23 | lowest responsible bidder. | ||||||
| 24 | This subsection does not apply to (i) procurements of | ||||||
| 25 | professional and artistic services, (ii) telecommunications | ||||||
| 26 | services, communication services, and information services, | ||||||
| |||||||
| |||||||
| 1 | and (iii) contracts for construction projects, including | ||||||
| 2 | design professional services. | ||||||
| 3 | (Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17; 101-31, | ||||||
| 4 | eff. 6-28-19.)
| ||||||
| 5 | (Text of Section from P.A. 96-159, 96-795, 97-96, 97-895, | ||||||
| 6 | 98-1076, 99-906, and 100-43)
| ||||||
| 7 | Sec. 20-10. Competitive sealed bidding; reverse auction.
| ||||||
| 8 | (a) Conditions for use. All contracts shall be awarded by
| ||||||
| 9 | competitive sealed bidding
except as otherwise provided in | ||||||
| 10 | Section 20-5.
| ||||||
| 11 | (b) Invitation for bids. An invitation for bids shall be
| ||||||
| 12 | issued and shall include a
purchase description and the | ||||||
| 13 | material contractual terms and
conditions applicable to the
| ||||||
| 14 | procurement.
| ||||||
| 15 | (c) Public notice. Public notice of the invitation for bids | ||||||
| 16 | shall be
published in the Illinois Procurement Bulletin at | ||||||
| 17 | least 14 calendar days before the date
set in the invitation | ||||||
| 18 | for the opening of bids.
| ||||||
| 19 | (d) Bid opening. Bids shall be opened publicly or through | ||||||
| 20 | an electronic procurement system in the
presence of one or more | ||||||
| 21 | witnesses
at the time and place designated in the invitation | ||||||
| 22 | for bids. The
name of each bidder, including earned and applied | ||||||
| 23 | bid credit from the Illinois Works Jobs Program Act, the amount
| ||||||
| 24 | of each bid, and other relevant information as may be specified | ||||||
| 25 | by
rule shall be
recorded. After the award of the contract, the | ||||||
| |||||||
| |||||||
| 1 | winning bid and the
record of each unsuccessful bid shall be | ||||||
| 2 | open to
public inspection.
| ||||||
| 3 | (e) Bid acceptance and bid evaluation. Bids shall be
| ||||||
| 4 | unconditionally accepted without
alteration or correction, | ||||||
| 5 | except as authorized in this Code. Bids
shall be evaluated | ||||||
| 6 | based on the
requirements set forth in the invitation for bids, | ||||||
| 7 | which may
include criteria to determine
acceptability such as | ||||||
| 8 | inspection, testing, quality, workmanship,
delivery, and | ||||||
| 9 | suitability for a
particular purpose. Those criteria that will | ||||||
| 10 | affect the bid price and be considered in evaluation
for award, | ||||||
| 11 | such as discounts, transportation costs, and total or
life | ||||||
| 12 | cycle costs, shall be
objectively measurable. The invitation | ||||||
| 13 | for bids shall set forth
the evaluation criteria to be used.
| ||||||
| 14 | (f) Correction or withdrawal of bids. Correction or
| ||||||
| 15 | withdrawal of inadvertently
erroneous bids before or after | ||||||
| 16 | award, or cancellation of awards of
contracts based on bid
| ||||||
| 17 | mistakes, shall be permitted in accordance with rules.
After | ||||||
| 18 | bid opening, no
changes in bid prices or other provisions of | ||||||
| 19 | bids prejudicial to
the interest of the State or fair
| ||||||
| 20 | competition shall be permitted. All decisions to permit the
| ||||||
| 21 | correction or withdrawal of bids
based on bid mistakes shall be | ||||||
| 22 | supported by written determination
made by a State purchasing | ||||||
| 23 | officer.
| ||||||
| 24 | (g) Award. The contract shall be awarded with reasonable
| ||||||
| 25 | promptness by written notice
to the lowest responsible and | ||||||
| 26 | responsive bidder whose bid meets
the requirements and criteria
| ||||||
| |||||||
| |||||||
| 1 | set forth in the invitation for bids, except when a State | ||||||
| 2 | purchasing officer
determines it is not in the best interest of | ||||||
| 3 | the State and by written
explanation determines another bidder | ||||||
| 4 | shall receive the award. The explanation
shall appear in the | ||||||
| 5 | appropriate volume of the Illinois Procurement Bulletin. The | ||||||
| 6 | written explanation must include:
| ||||||
| 7 | (1) a description of the agency's needs; | ||||||
| 8 | (2) a determination that the anticipated cost will be | ||||||
| 9 | fair and reasonable; | ||||||
| 10 | (3) a listing of all responsible and responsive | ||||||
| 11 | bidders; and | ||||||
| 12 | (4) the name of the bidder selected, the total contract | ||||||
| 13 | price, and the reasons for selecting that bidder. | ||||||
| 14 | Each chief procurement officer may adopt guidelines to | ||||||
| 15 | implement the requirements of this subsection (g). | ||||||
| 16 | The written explanation shall be filed with the Legislative | ||||||
| 17 | Audit Commission and the Procurement Policy Board, and be made | ||||||
| 18 | available for inspection by the public, within 30 days after | ||||||
| 19 | the agency's decision to award the contract. | ||||||
| 20 | (h) Multi-step sealed bidding. When it is considered
| ||||||
| 21 | impracticable to initially prepare
a purchase description to | ||||||
| 22 | support an award based on price, an
invitation for bids may be | ||||||
| 23 | issued
requesting the submission of unpriced offers to be | ||||||
| 24 | followed by an
invitation for bids limited to
those bidders | ||||||
| 25 | whose offers have been qualified under the criteria
set forth | ||||||
| 26 | in the first solicitation.
| ||||||
| |||||||
| |||||||
| 1 | (i) Alternative procedures. Notwithstanding any other | ||||||
| 2 | provision of this Act to the contrary, the Director of the | ||||||
| 3 | Illinois Power Agency may create alternative bidding | ||||||
| 4 | procedures to be used in procuring professional services under | ||||||
| 5 | subsections (a) and (c) of Section 1-75 and subsection (d) of | ||||||
| 6 | Section 1-78 of the Illinois Power Agency Act and Section | ||||||
| 7 | 16-111.5(c) of the Public Utilities Act and to procure | ||||||
| 8 | renewable energy resources under Section 1-56 of the Illinois | ||||||
| 9 | Power Agency Act. These alternative procedures shall be set | ||||||
| 10 | forth together with the other criteria contained in the | ||||||
| 11 | invitation for bids, and shall appear in the appropriate volume | ||||||
| 12 | of the Illinois Procurement Bulletin.
| ||||||
| 13 | (j) Reverse auction. Notwithstanding any other provision | ||||||
| 14 | of this Section and in accordance with rules adopted by the | ||||||
| 15 | chief procurement officer, that chief procurement officer may | ||||||
| 16 | procure supplies or services through a competitive electronic | ||||||
| 17 | auction bidding process after the chief procurement officer | ||||||
| 18 | determines that the use of such a process will be in the best | ||||||
| 19 | interest of the State. The chief procurement officer shall | ||||||
| 20 | publish that determination in his or her next volume of the | ||||||
| 21 | Illinois Procurement Bulletin. | ||||||
| 22 | An invitation for bids shall be issued and shall include | ||||||
| 23 | (i) a procurement description, (ii) all contractual terms, | ||||||
| 24 | whenever practical, and (iii) conditions applicable to the | ||||||
| 25 | procurement, including a notice that bids will be received in | ||||||
| 26 | an electronic auction manner. | ||||||
| |||||||
| |||||||
| 1 | Public notice of the invitation for bids shall be given in | ||||||
| 2 | the same manner as provided in subsection (c). | ||||||
| 3 | Bids shall be accepted electronically at the time and in | ||||||
| 4 | the manner designated in the invitation for bids. During the | ||||||
| 5 | auction, a bidder's price shall be disclosed to other bidders. | ||||||
| 6 | Bidders shall have the opportunity to reduce their bid prices | ||||||
| 7 | during the auction. At the conclusion of the auction, the | ||||||
| 8 | record of the bid prices received and the name of each bidder | ||||||
| 9 | shall be open to public inspection. | ||||||
| 10 | After the auction period has terminated, withdrawal of bids | ||||||
| 11 | shall be permitted as provided in subsection (f). | ||||||
| 12 | The contract shall be awarded within 60 calendar days after | ||||||
| 13 | the auction by written notice to the lowest responsible bidder, | ||||||
| 14 | or all bids shall be rejected except as otherwise provided in | ||||||
| 15 | this Code. Extensions of the date for the award may be made by | ||||||
| 16 | mutual written consent of the State purchasing officer and the | ||||||
| 17 | lowest responsible bidder. | ||||||
| 18 | This subsection does not apply to (i) procurements of | ||||||
| 19 | professional and artistic services, (ii) telecommunications | ||||||
| 20 | services, communication services, and information services,
| ||||||
| 21 | and (iii) contracts for construction projects, including | ||||||
| 22 | design professional services. | ||||||
| 23 | (Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17; 101-31, | ||||||
| 24 | eff. 6-28-19.)
| ||||||
| 25 | Section 10-130. The Prevailing Wage Act is amended by | ||||||
| |||||||
| |||||||
| 1 | changing Section 5 as follows:
| ||||||
| 2 | (820 ILCS 130/5) (from Ch. 48, par. 39s-5)
| ||||||
| 3 | Sec. 5. Certified payroll.
| ||||||
| 4 | (a) Any contractor and each subcontractor who participates | ||||||
| 5 | in public works shall: | ||||||
| 6 | (1) make and keep, for a period of not less
than 3 | ||||||
| 7 | years from the date of the last payment made before January | ||||||
| 8 | 1, 2014 (the effective date of Public Act 98-328) and for a | ||||||
| 9 | period of 5 years from the date of the last payment made on | ||||||
| 10 | or after January 1, 2014 (the effective date of Public Act | ||||||
| 11 | 98-328) on a contract or subcontract for public works, | ||||||
| 12 | records of all laborers, mechanics, and other workers | ||||||
| 13 | employed by them on the project; the records shall include | ||||||
| 14 | (i) the worker's name, (ii) the worker's address, (iii) the | ||||||
| 15 | worker's telephone number
when available, (iv) the last 4 | ||||||
| 16 | digits of the worker's social security number, (v) the | ||||||
| 17 | worker's gender, (vi) the worker's race, (vii) the
worker's | ||||||
| 18 | ethnicity, (viii) veteran status, (ix) the worker's | ||||||
| 19 | classification or classifications, (x) the worker's skill | ||||||
| 20 | level, such as apprentice or journeyman, (xi) (x) the | ||||||
| 21 | worker's gross and net wages paid in each pay period, (xii) | ||||||
| 22 | (xi) the worker's number of hours worked each day, (xiii) | ||||||
| 23 | (xii) the worker's starting and ending times of work each | ||||||
| 24 | day, (xiv) (xiii) the worker's hourly wage rate, (xv) (xiv) | ||||||
| 25 | the worker's hourly overtime wage rate, (xvi) (xv) the | ||||||
| |||||||
| |||||||
| 1 | worker's hourly fringe benefit rates, (xvii) (xvi) the name | ||||||
| 2 | and address of each fringe benefit fund, (xviii) (xvii) the | ||||||
| 3 | plan sponsor of each fringe benefit, if applicable, and | ||||||
| 4 | (xix) (xviii) the plan administrator of each fringe | ||||||
| 5 | benefit, if applicable; and | ||||||
| 6 | (2) no later than the 15th day of each calendar month | ||||||
| 7 | file a certified payroll for the immediately preceding | ||||||
| 8 | month with the public body in charge of the project until | ||||||
| 9 | the Department of Labor activates the database created | ||||||
| 10 | under Section 5.1 at which time certified payroll shall | ||||||
| 11 | only be submitted to that database, except for projects | ||||||
| 12 | done by State agencies that opt to have contractors submit | ||||||
| 13 | certified payrolls directly to that State agency. A State | ||||||
| 14 | agency that opts to directly receive certified payrolls | ||||||
| 15 | must submit the required information in a specified | ||||||
| 16 | electronic format to the Department of Labor no later than | ||||||
| 17 | 10 days after the certified payroll was filed with the | ||||||
| 18 | State agency. A certified payroll must be filed for only | ||||||
| 19 | those calendar months during which construction on a public | ||||||
| 20 | works project has occurred. The certified payroll shall | ||||||
| 21 | consist of a complete copy of the records identified in | ||||||
| 22 | paragraph (1) of this subsection (a), but may exclude the | ||||||
| 23 | starting and ending times of work each day. The certified | ||||||
| 24 | payroll shall be accompanied by a statement signed by the | ||||||
| 25 | contractor or subcontractor or an officer, employee, or | ||||||
| 26 | agent of the contractor or subcontractor which avers that: | ||||||
| |||||||
| |||||||
| 1 | (i) he or she has examined the certified payroll records | ||||||
| 2 | required to be submitted by the Act and such records are | ||||||
| 3 | true and accurate; (ii) the hourly rate paid to each worker | ||||||
| 4 | is not less than the general prevailing rate of hourly | ||||||
| 5 | wages required by this Act; and (iii) the contractor or | ||||||
| 6 | subcontractor is aware that filing a certified payroll that | ||||||
| 7 | he or she knows to be false is a Class A misdemeanor. A | ||||||
| 8 | general contractor is not prohibited from relying on the | ||||||
| 9 | certification of a lower tier subcontractor, provided the | ||||||
| 10 | general contractor does not knowingly rely upon a | ||||||
| 11 | subcontractor's false certification. Any contractor or | ||||||
| 12 | subcontractor subject to this Act and any officer, | ||||||
| 13 | employee, or agent of such contractor or subcontractor | ||||||
| 14 | whose duty as such officer, employee, or agent it is to | ||||||
| 15 | file such certified payroll who willfully fails to file | ||||||
| 16 | such a certified payroll on or before the date such | ||||||
| 17 | certified payroll is required by this paragraph to be filed | ||||||
| 18 | and any person who willfully files a false certified | ||||||
| 19 | payroll that is false as to any material fact is in | ||||||
| 20 | violation of this Act and guilty of a Class A misdemeanor. | ||||||
| 21 | The public body in charge of the project shall keep the | ||||||
| 22 | records submitted in accordance with this paragraph (2) of | ||||||
| 23 | subsection (a) before January 1, 2014 (the effective date | ||||||
| 24 | of Public Act 98-328) for a period of not less than 3 | ||||||
| 25 | years, and the records submitted in accordance with this | ||||||
| 26 | paragraph (2) of subsection (a) on or after January 1, 2014 | ||||||
| |||||||
| |||||||
| 1 | (the effective date of Public Act 98-328) for a period of 5 | ||||||
| 2 | years, from the date of the last payment for work on a | ||||||
| 3 | contract or subcontract for public works or until the | ||||||
| 4 | Department of Labor activates the database created under | ||||||
| 5 | Section 5.1, whichever is less. After the activation of the | ||||||
| 6 | database created under Section 5.1, the Department of Labor | ||||||
| 7 | rather than the public body in charge of the project shall | ||||||
| 8 | keep the records and maintain the database. The records | ||||||
| 9 | submitted in accordance with this paragraph (2) of | ||||||
| 10 | subsection (a) shall be considered public records, except | ||||||
| 11 | an employee's address, telephone number, social security | ||||||
| 12 | number, race, ethnicity, and gender, and made available in | ||||||
| 13 | accordance with the Freedom of Information Act. The public | ||||||
| 14 | body shall accept any reasonable submissions by the | ||||||
| 15 | contractor that meet the requirements of this Section.
| ||||||
| 16 | A contractor, subcontractor, or public body may retain | ||||||
| 17 | records required under this Section in paper or electronic | ||||||
| 18 | format. | ||||||
| 19 | (b) Upon 7 business days' notice, the contractor and each | ||||||
| 20 | subcontractor shall make available for inspection and copying | ||||||
| 21 | at a location within this State during reasonable hours, the | ||||||
| 22 | records identified in paragraph (1) of subsection (a) of this | ||||||
| 23 | Section to the public body
in charge of the project, its | ||||||
| 24 | officers and agents, the Director of Labor
and his deputies and | ||||||
| 25 | agents, and to federal, State, or local law enforcement | ||||||
| 26 | agencies and prosecutors. | ||||||
| |||||||
| |||||||
| 1 | (c) A contractor or subcontractor who remits contributions | ||||||
| 2 | to fringe benefit funds that are jointly maintained and jointly | ||||||
| 3 | governed by one or more employers and one or more labor | ||||||
| 4 | organizations in accordance with the federal Labor Management | ||||||
| 5 | Relations Act shall make and keep certified payroll records | ||||||
| 6 | that include the information required under items (i) through | ||||||
| 7 | (viii) of paragraph (1) of subsection (a) only. However, the | ||||||
| 8 | information required under items (ix) through (xv) (xiv) of | ||||||
| 9 | paragraph (1) of subsection (a) shall be required for any | ||||||
| 10 | contractor or subcontractor who remits contributions to a | ||||||
| 11 | fringe benefit fund that is not jointly maintained and jointly | ||||||
| 12 | governed by one or more employers and one or more labor | ||||||
| 13 | organizations in accordance with the federal Labor Management | ||||||
| 14 | Relations Act. | ||||||
| 15 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 16 | (230 ILCS 45/Act rep.) | ||||||
| 17 | Section 10-200. The Sports Wagering Act is repealed.
| ||||||
| 18 | (30 ILCS 105/5.896 rep.) | ||||||
| 19 | Section 10-210. The State Finance Act is amended by | ||||||
| 20 | repealing Section 5.896, as added by Public Act 101-31.
| ||||||
| 21 | Section 10-215. The Illinois Gambling Act is amended by | ||||||
| 22 | changing Section 13 as follows:
| ||||||
| |||||||
| |||||||
| 1 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
| 2 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
| 3 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
| 4 | gross
receipts received from gambling games authorized under | ||||||
| 5 | this Act at the rate of
20%.
| ||||||
| 6 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
| 7 | tax is
imposed on persons engaged in the business of conducting | ||||||
| 8 | riverboat gambling
operations, based on the adjusted gross | ||||||
| 9 | receipts received by a licensed owner
from gambling games | ||||||
| 10 | authorized under this Act at the following rates:
| ||||||
| 11 | 15% of annual adjusted gross receipts up to and | ||||||
| 12 | including $25,000,000;
| ||||||
| 13 | 20% of annual adjusted gross receipts in excess of | ||||||
| 14 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
| 15 | 25% of annual adjusted gross receipts in excess of | ||||||
| 16 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
| 17 | 30% of annual adjusted gross receipts in excess of | ||||||
| 18 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
| 19 | 35% of annual adjusted gross receipts in excess of | ||||||
| 20 | $100,000,000.
| ||||||
| 21 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
| 22 | is imposed on
persons engaged in the business of conducting | ||||||
| 23 | riverboat gambling operations,
other than licensed managers | ||||||
| 24 | conducting riverboat gambling operations on behalf
of the | ||||||
| 25 | State, based on the adjusted gross receipts received by a | ||||||
| 26 | licensed
owner from gambling games authorized under this Act at | ||||||
| |||||||
| |||||||
| 1 | the following rates:
| ||||||
| 2 | 15% of annual adjusted gross receipts up to and | ||||||
| 3 | including $25,000,000;
| ||||||
| 4 | 22.5% of annual adjusted gross receipts in excess of | ||||||
| 5 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
| 6 | 27.5% of annual adjusted gross receipts in excess of | ||||||
| 7 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
| 8 | 32.5% of annual adjusted gross receipts in excess of | ||||||
| 9 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
| 10 | 37.5% of annual adjusted gross receipts in excess of | ||||||
| 11 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
| 12 | 45% of annual adjusted gross receipts in excess of | ||||||
| 13 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
| 14 | 50% of annual adjusted gross receipts in excess of | ||||||
| 15 | $200,000,000.
| ||||||
| 16 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
| 17 | persons engaged
in the business of conducting riverboat | ||||||
| 18 | gambling operations, other than
licensed managers conducting | ||||||
| 19 | riverboat gambling operations on behalf of the
State, based on | ||||||
| 20 | the adjusted gross receipts received by a licensed owner from
| ||||||
| 21 | gambling games authorized under this Act at the following | ||||||
| 22 | rates:
| ||||||
| 23 | 15% of annual adjusted gross receipts up to and | ||||||
| 24 | including $25,000,000;
| ||||||
| 25 | 27.5% of annual adjusted gross receipts in excess of | ||||||
| 26 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
| |||||||
| |||||||
| 1 | 32.5% of annual adjusted gross receipts in excess of | ||||||
| 2 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
| 3 | 37.5% of annual adjusted gross receipts in excess of | ||||||
| 4 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
| 5 | 45% of annual adjusted gross receipts in excess of | ||||||
| 6 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
| 7 | 50% of annual adjusted gross receipts in excess of | ||||||
| 8 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
| 9 | 70% of annual adjusted gross receipts in excess of | ||||||
| 10 | $250,000,000.
| ||||||
| 11 | An amount equal to the amount of wagering taxes collected | ||||||
| 12 | under this
subsection (a-3) that are in addition to the amount | ||||||
| 13 | of wagering taxes that
would have been collected if the | ||||||
| 14 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
| 15 | be paid into the Common School Fund.
| ||||||
| 16 | The privilege tax imposed under this subsection (a-3) shall | ||||||
| 17 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
| 18 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
| 19 | gambling operations are conducted
pursuant to a dormant | ||||||
| 20 | license; or (iii) the first day that riverboat gambling
| ||||||
| 21 | operations are conducted under the authority of an owners | ||||||
| 22 | license that is in
addition to the 10 owners licenses initially | ||||||
| 23 | authorized under this Act.
For the purposes of this subsection | ||||||
| 24 | (a-3), the term "dormant license"
means an owners license that | ||||||
| 25 | is authorized by this Act under which no
riverboat gambling | ||||||
| 26 | operations are being conducted on June 20, 2003.
| ||||||
| |||||||
| |||||||
| 1 | (a-4) Beginning on the first day on which the tax imposed | ||||||
| 2 | under
subsection (a-3) is no longer imposed and ending upon the | ||||||
| 3 | imposition of the privilege tax under subsection (a-5) of this | ||||||
| 4 | Section, a privilege tax is imposed on persons
engaged in the | ||||||
| 5 | business of conducting gambling operations, other
than | ||||||
| 6 | licensed managers conducting riverboat gambling operations on | ||||||
| 7 | behalf of
the State, based on the adjusted gross receipts | ||||||
| 8 | received by a licensed owner
from gambling games authorized | ||||||
| 9 | under this Act at the following rates:
| ||||||
| 10 | 15% of annual adjusted gross receipts up to and | ||||||
| 11 | including $25,000,000;
| ||||||
| 12 | 22.5% of annual adjusted gross receipts in excess of | ||||||
| 13 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
| 14 | 27.5% of annual adjusted gross receipts in excess of | ||||||
| 15 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
| 16 | 32.5% of annual adjusted gross receipts in excess of | ||||||
| 17 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
| 18 | 37.5% of annual adjusted gross receipts in excess of | ||||||
| 19 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
| 20 | 45% of annual adjusted gross receipts in excess of | ||||||
| 21 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
| 22 | 50% of annual adjusted gross receipts in excess of | ||||||
| 23 | $200,000,000.
| ||||||
| 24 | For the imposition of the privilege tax in this subsection | ||||||
| 25 | (a-4), amounts paid pursuant to item (1) of subsection (b) of | ||||||
| 26 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
| |||||||
| |||||||
| 1 | be included in the determination of adjusted gross receipts. | ||||||
| 2 | (a-5) Beginning on the first day that an owners licensee | ||||||
| 3 | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||||||
| 4 | (e-5) of Section 7 conducts gambling operations, either in a | ||||||
| 5 | temporary facility or a permanent facility, a privilege tax is | ||||||
| 6 | imposed on persons engaged in the business of conducting | ||||||
| 7 | gambling operations, other than licensed managers conducting | ||||||
| 8 | riverboat gambling operations on behalf of the State, based on | ||||||
| 9 | the adjusted gross receipts received by such licensee from the | ||||||
| 10 | gambling games authorized under this Act. The privilege tax for | ||||||
| 11 | all gambling games other than table games, including, but not | ||||||
| 12 | limited to, slot machines, video game of chance gambling, and | ||||||
| 13 | electronic gambling games shall be at the following rates: | ||||||
| 14 | 15% of annual adjusted gross receipts up to and | ||||||
| 15 | including $25,000,000; | ||||||
| 16 | 22.5% of annual adjusted gross receipts in excess of | ||||||
| 17 | $25,000,000 but not exceeding $50,000,000; | ||||||
| 18 | 27.5% of annual adjusted gross receipts in excess of | ||||||
| 19 | $50,000,000 but not exceeding $75,000,000; | ||||||
| 20 | 32.5% of annual adjusted gross receipts in excess of | ||||||
| 21 | $75,000,000 but not exceeding $100,000,000; | ||||||
| 22 | 37.5% of annual adjusted gross receipts in excess of | ||||||
| 23 | $100,000,000 but not exceeding $150,000,000; | ||||||
| 24 | 45% of annual adjusted gross receipts in excess of | ||||||
| 25 | $150,000,000 but not exceeding $200,000,000; | ||||||
| 26 | 50% of annual adjusted gross receipts in excess of | ||||||
| |||||||
| |||||||
| 1 | $200,000,000. | ||||||
| 2 | The privilege tax for table games shall be at the following | ||||||
| 3 | rates: | ||||||
| 4 | 15% of annual adjusted gross receipts up to and | ||||||
| 5 | including $25,000,000; | ||||||
| 6 | 20% of annual adjusted gross receipts in excess of | ||||||
| 7 | $25,000,000. | ||||||
| 8 | For the imposition of the privilege tax in this subsection | ||||||
| 9 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
| 10 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
| 11 | be included in the determination of adjusted gross receipts. | ||||||
| 12 | Notwithstanding the provisions of this subsection (a-5), | ||||||
| 13 | for the first 10 years that the privilege tax is imposed under | ||||||
| 14 | this subsection (a-5), the privilege tax shall be imposed on | ||||||
| 15 | the modified annual adjusted gross receipts of a riverboat or | ||||||
| 16 | casino conducting gambling operations in the City of East St. | ||||||
| 17 | Louis, unless: | ||||||
| 18 | (1) the riverboat or casino fails to employ at least | ||||||
| 19 | 450 people; | ||||||
| 20 | (2) the riverboat or casino fails to maintain | ||||||
| 21 | operations in a manner consistent with this Act or is not a | ||||||
| 22 | viable riverboat or casino subject to the approval of the | ||||||
| 23 | Board; or | ||||||
| 24 | (3) the owners licensee is not an entity in which | ||||||
| 25 | employees participate in an employee stock ownership plan. | ||||||
| 26 | As used in this subsection (a-5), "modified annual adjusted | ||||||
| |||||||
| |||||||
| 1 | gross receipts" means: | ||||||
| 2 | (A) for calendar year 2020, the annual adjusted gross | ||||||
| 3 | receipts for the current year minus the difference between | ||||||
| 4 | an amount equal to the average annual adjusted gross | ||||||
| 5 | receipts from a riverboat or casino conducting gambling | ||||||
| 6 | operations in the City of East St. Louis for 2014, 2015, | ||||||
| 7 | 2016, 2017, and 2018 and the annual adjusted gross receipts | ||||||
| 8 | for 2018; | ||||||
| 9 | (B) for calendar year 2021, the annual adjusted gross | ||||||
| 10 | receipts for the current year minus the difference between | ||||||
| 11 | an amount equal to the average annual adjusted gross | ||||||
| 12 | receipts from a riverboat or casino conducting gambling | ||||||
| 13 | operations in the City of East St. Louis for 2014, 2015, | ||||||
| 14 | 2016, 2017, and 2018 and the annual adjusted gross receipts | ||||||
| 15 | for 2019; and | ||||||
| 16 | (C) for calendar years 2022 through 2029, the annual | ||||||
| 17 | adjusted gross receipts for the current year minus the | ||||||
| 18 | difference between an amount equal to the average annual | ||||||
| 19 | adjusted gross receipts from a riverboat or casino | ||||||
| 20 | conducting gambling operations in the City of East St. | ||||||
| 21 | Louis for 3 years preceding the current year and the annual | ||||||
| 22 | adjusted gross receipts for the immediately preceding | ||||||
| 23 | year. | ||||||
| 24 | (a-5.5) In addition to the privilege tax imposed under | ||||||
| 25 | subsection (a-5), a privilege tax is imposed on the owners | ||||||
| 26 | licensee under paragraph (1) of subsection (e-5) of Section 7 | ||||||
| |||||||
| |||||||
| 1 | at the rate of one-third of the owners licensee's adjusted | ||||||
| 2 | gross receipts. | ||||||
| 3 | For the imposition of the privilege tax in this subsection | ||||||
| 4 | (a-5.5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
| 5 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
| 6 | be included in the determination of adjusted gross receipts. | ||||||
| 7 | (a-6) From the effective date of this amendatory Act of the | ||||||
| 8 | 101st General Assembly until June 30, 2023, an owners licensee | ||||||
| 9 | that conducted gambling operations prior to January 1, 2011 | ||||||
| 10 | shall receive a dollar-for-dollar credit against the tax | ||||||
| 11 | imposed under this Section for any renovation or construction | ||||||
| 12 | costs paid by the owners licensee, but in no event shall the | ||||||
| 13 | credit exceed $2,000,000. | ||||||
| 14 | Additionally, from the effective date of this amendatory | ||||||
| 15 | Act of the 101st General Assembly until December 31, 2022, an | ||||||
| 16 | owners licensee that (i) is located within 15 miles of the | ||||||
| 17 | Missouri border, and (ii) has at least 3 riverboats, casinos, | ||||||
| 18 | or their equivalent within a 45-mile radius, may be authorized | ||||||
| 19 | to relocate to a new location with the approval of both the | ||||||
| 20 | unit of local government designated as the home dock and the | ||||||
| 21 | Board, so long as the new location is within the same unit of | ||||||
| 22 | local government and no more than 3 miles away from its | ||||||
| 23 | original location. Such owners licensee shall receive a credit | ||||||
| 24 | against the tax imposed under this Section equal to 8% of the | ||||||
| 25 | total project costs, as approved by the Board, for any | ||||||
| 26 | renovation or construction costs paid by the owners licensee | ||||||
| |||||||
| |||||||
| 1 | for the construction of the new facility, provided that the new | ||||||
| 2 | facility is operational by July 1, 2022. In determining whether | ||||||
| 3 | or not to approve a relocation, the Board must consider the | ||||||
| 4 | extent to which the relocation will diminish the gaming | ||||||
| 5 | revenues received by other Illinois gaming facilities. | ||||||
| 6 | (a-7) Beginning in the initial adjustment year and through | ||||||
| 7 | the final adjustment year, if the total obligation imposed | ||||||
| 8 | pursuant to either subsection (a-5) or (a-6) will result in an | ||||||
| 9 | owners licensee receiving less after-tax adjusted gross | ||||||
| 10 | receipts than it received in calendar year 2018, then the total | ||||||
| 11 | amount of privilege taxes that the owners licensee is required | ||||||
| 12 | to pay for that calendar year shall be reduced to the extent | ||||||
| 13 | necessary so that the after-tax adjusted gross receipts in that | ||||||
| 14 | calendar year equals the after-tax adjusted gross receipts in | ||||||
| 15 | calendar year 2018, but the privilege tax reduction shall not | ||||||
| 16 | exceed the annual adjustment cap. If pursuant to this | ||||||
| 17 | subsection (a-7), the total obligation imposed pursuant to | ||||||
| 18 | either subsection (a-5) or (a-6) shall be reduced, then the | ||||||
| 19 | owners licensee shall not receive a refund from the State at | ||||||
| 20 | the end of the subject calendar year but instead shall be able | ||||||
| 21 | to apply that amount as a credit against any payments it owes | ||||||
| 22 | to the State in the following calendar year to satisfy its | ||||||
| 23 | total obligation under either subsection (a-5) or (a-6). The | ||||||
| 24 | credit for the final adjustment year shall occur in the | ||||||
| 25 | calendar year following the final adjustment year. | ||||||
| 26 | If an owners licensee that conducted gambling operations | ||||||
| |||||||
| |||||||
| 1 | prior to January 1, 2019 expands its riverboat or casino, | ||||||
| 2 | including, but not limited to, with respect to its gaming | ||||||
| 3 | floor, additional non-gaming amenities such as restaurants, | ||||||
| 4 | bars, and hotels and other additional facilities, and incurs | ||||||
| 5 | construction and other costs related to such expansion from the | ||||||
| 6 | effective date of this amendatory Act of the 101st General | ||||||
| 7 | Assembly until the 5th anniversary of the effective date of | ||||||
| 8 | this amendatory Act of the 101st General Assembly, then for | ||||||
| 9 | each $15,000,000 spent for any such construction or other costs | ||||||
| 10 | related to expansion paid by the owners licensee, the final | ||||||
| 11 | adjustment year shall be extended by one year and the annual | ||||||
| 12 | adjustment cap shall increase by 0.2% of adjusted gross | ||||||
| 13 | receipts during each calendar year until and including the | ||||||
| 14 | final adjustment year. No further modifications to the final | ||||||
| 15 | adjustment year or annual adjustment cap shall be made after | ||||||
| 16 | $75,000,000 is incurred in construction or other costs related | ||||||
| 17 | to expansion so that the final adjustment year shall not extend | ||||||
| 18 | beyond the 9th calendar year after the initial adjustment year, | ||||||
| 19 | not including the initial adjustment year, and the annual | ||||||
| 20 | adjustment cap shall not exceed 4% of adjusted gross receipts | ||||||
| 21 | in a particular calendar year. Construction and other costs | ||||||
| 22 | related to expansion shall include all project related costs, | ||||||
| 23 | including, but not limited to, all hard and soft costs, | ||||||
| 24 | financing costs, on or off-site ground, road or utility work, | ||||||
| 25 | cost of gaming equipment and all other personal property, | ||||||
| 26 | initial fees assessed for each incremental gaming position, and | ||||||
| |||||||
| |||||||
| 1 | the cost of incremental land acquired for such expansion. Soft | ||||||
| 2 | costs shall include, but not be limited to, legal fees, | ||||||
| 3 | architect, engineering and design costs, other consultant | ||||||
| 4 | costs, insurance cost, permitting costs, and pre-opening costs | ||||||
| 5 | related to the expansion, including, but not limited to, any of | ||||||
| 6 | the following: marketing, real estate taxes, personnel, | ||||||
| 7 | training, travel and out-of-pocket expenses, supply, | ||||||
| 8 | inventory, and other costs, and any other project related soft | ||||||
| 9 | costs. | ||||||
| 10 | To be eligible for the tax credits in subsection (a-6), all | ||||||
| 11 | construction contracts shall include a requirement that the | ||||||
| 12 | contractor enter into a project labor agreement with the | ||||||
| 13 | building and construction trades council with geographic | ||||||
| 14 | jurisdiction of the location of the proposed gaming facility. | ||||||
| 15 | Notwithstanding any other provision of this subsection | ||||||
| 16 | (a-7), this subsection (a-7) does not apply to an owners | ||||||
| 17 | licensee unless such owners licensee spends at least | ||||||
| 18 | $15,000,000 on construction and other costs related to its | ||||||
| 19 | expansion, excluding the initial fees assessed for each | ||||||
| 20 | incremental gaming position. | ||||||
| 21 | This subsection (a-7) does not apply to owners licensees
| ||||||
| 22 | authorized pursuant to subsection (e-5) of Section 7 of this
| ||||||
| 23 | Act. | ||||||
| 24 | For purposes of this subsection (a-7): | ||||||
| 25 | "Building and construction trades council" means any | ||||||
| 26 | organization representing multiple construction entities that | ||||||
| |||||||
| |||||||
| 1 | are monitoring or attentive to compliance with public or | ||||||
| 2 | workers' safety laws, wage and hour requirements, or other | ||||||
| 3 | statutory requirements or that are making or maintaining | ||||||
| 4 | collective bargaining agreements. | ||||||
| 5 | "Initial adjustment year" means the year commencing on | ||||||
| 6 | January 1 of the calendar year immediately following the | ||||||
| 7 | earlier of the following: | ||||||
| 8 | (1) the commencement of gambling operations, either in | ||||||
| 9 | a temporary or permanent facility, with respect to the | ||||||
| 10 | owners license authorized under paragraph (1) of | ||||||
| 11 | subsection (e-5) of Section 7 of this Act; or | ||||||
| 12 | (2) 24 months after the effective date of this | ||||||
| 13 | amendatory Act of the 101st General Assembly, provided the | ||||||
| 14 | initial adjustment year shall not commence earlier than 12 | ||||||
| 15 | months after the effective date of this amendatory Act of | ||||||
| 16 | the 101st General Assembly. | ||||||
| 17 | "Final adjustment year" means the 2nd calendar year after | ||||||
| 18 | the initial adjustment year, not including the initial | ||||||
| 19 | adjustment year, and as may be extended further as described in | ||||||
| 20 | this subsection (a-7). | ||||||
| 21 | "Annual adjustment cap" means 3% of adjusted gross receipts | ||||||
| 22 | in a particular calendar year, and as may be increased further | ||||||
| 23 | as otherwise described in this subsection (a-7). | ||||||
| 24 | (a-8) Riverboat gambling operations conducted by a | ||||||
| 25 | licensed manager on
behalf of the State are not subject to the | ||||||
| 26 | tax imposed under this Section.
| ||||||
| |||||||
| |||||||
| 1 | (a-9) Beginning on January 1, 2020, the calculation of | ||||||
| 2 | gross receipts or adjusted gross receipts, for the purposes of | ||||||
| 3 | this Section, for a riverboat, a casino, or an organization | ||||||
| 4 | gaming facility shall not include the dollar amount of | ||||||
| 5 | non-cashable vouchers, coupons, and electronic promotions | ||||||
| 6 | redeemed by wagerers upon the riverboat, in the casino, or in | ||||||
| 7 | the organization gaming facility up to and including an amount | ||||||
| 8 | not to exceed 20% of a riverboat's, a casino's, or an | ||||||
| 9 | organization gaming facility's adjusted gross receipts. | ||||||
| 10 | The Illinois Gaming Board shall submit to the General | ||||||
| 11 | Assembly a comprehensive report no later than March 31, 2023 | ||||||
| 12 | detailing, at a minimum, the effect of removing non-cashable | ||||||
| 13 | vouchers, coupons, and electronic promotions from this | ||||||
| 14 | calculation on net gaming revenues to the State in calendar | ||||||
| 15 | years 2020 through 2022, the increase or reduction in wagerers | ||||||
| 16 | as a result of removing non-cashable vouchers, coupons, and | ||||||
| 17 | electronic promotions from this calculation, the effect of the | ||||||
| 18 | tax rates in subsection (a-5) on net gaming revenues to this | ||||||
| 19 | State, and proposed modifications to the calculation. | ||||||
| 20 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
| 21 | the licensed
owner or the organization gaming licensee to the | ||||||
| 22 | Board not later than 5:00 o'clock p.m. of the day after the day
| ||||||
| 23 | when the wagers were made.
| ||||||
| 24 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
| 25 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
| 26 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
| |||||||
| |||||||
| 1 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
| 2 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
| 3 | the payment of all amounts otherwise due under this Section, | ||||||
| 4 | pay to the Board a reconciliation payment in the amount, if | ||||||
| 5 | any, by which the licensed owner's base amount exceeds the | ||||||
| 6 | amount of net privilege tax paid by the licensed owner to the | ||||||
| 7 | Board in the then current State fiscal year. A licensed owner's | ||||||
| 8 | net privilege tax obligation due for the balance of the State | ||||||
| 9 | fiscal year shall be reduced up to the total of the amount paid | ||||||
| 10 | by the licensed owner in its June 15 reconciliation payment. | ||||||
| 11 | The obligation imposed by this subsection (a-15) is binding on | ||||||
| 12 | any person, firm, corporation, or other entity that acquires an | ||||||
| 13 | ownership interest in any such owners license. The obligation | ||||||
| 14 | imposed under this subsection (a-15) terminates on the earliest | ||||||
| 15 | of: (i) July 1, 2007, (ii) the first day after the effective | ||||||
| 16 | date of this amendatory Act of the 94th General Assembly that | ||||||
| 17 | riverboat gambling operations are conducted pursuant to a | ||||||
| 18 | dormant license, (iii) the first day that riverboat gambling | ||||||
| 19 | operations are conducted under the authority of an owners | ||||||
| 20 | license that is in addition to the 10 owners licenses initially | ||||||
| 21 | authorized under this Act, or (iv) the first day that a | ||||||
| 22 | licensee under the Illinois Horse Racing Act of 1975 conducts | ||||||
| 23 | gaming operations with slot machines or other electronic gaming | ||||||
| 24 | devices. The Board must reduce the obligation imposed under | ||||||
| 25 | this subsection (a-15) by an amount the Board deems reasonable | ||||||
| 26 | for any of the following reasons: (A) an act or acts of God, | ||||||
| |||||||
| |||||||
| 1 | (B) an act of bioterrorism or terrorism or a bioterrorism or | ||||||
| 2 | terrorism threat that was investigated by a law enforcement | ||||||
| 3 | agency, or (C) a condition beyond the control of the owners | ||||||
| 4 | licensee that does not result from any act or omission by the | ||||||
| 5 | owners licensee or any of its agents and that poses a hazardous | ||||||
| 6 | threat to the health and safety of patrons. If an owners | ||||||
| 7 | licensee pays an amount in excess of its liability under this | ||||||
| 8 | Section, the Board shall apply the overpayment to future | ||||||
| 9 | payments required under this Section. | ||||||
| 10 | For purposes of this subsection (a-15): | ||||||
| 11 | "Act of God" means an incident caused by the operation of | ||||||
| 12 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
| 13 | avoided by the exercise of due care, and for which no person | ||||||
| 14 | can be held liable.
| ||||||
| 15 | "Base amount" means the following: | ||||||
| 16 | For a riverboat in Alton, $31,000,000.
| ||||||
| 17 | For a riverboat in East Peoria, $43,000,000.
| ||||||
| 18 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
| 19 | For a riverboat in Metropolis, $45,000,000.
| ||||||
| 20 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
| 21 | For a riverboat in Aurora, $86,000,000.
| ||||||
| 22 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
| 23 | For a riverboat in Elgin, $198,000,000.
| ||||||
| 24 | "Dormant license" has the meaning ascribed to it in | ||||||
| 25 | subsection (a-3).
| ||||||
| 26 | "Net privilege tax" means all privilege taxes paid by a | ||||||
| |||||||
| |||||||
| 1 | licensed owner to the Board under this Section, less all | ||||||
| 2 | payments made from the State Gaming Fund pursuant to subsection | ||||||
| 3 | (b) of this Section. | ||||||
| 4 | The changes made to this subsection (a-15) by Public Act | ||||||
| 5 | 94-839 are intended to restate and clarify the intent of Public | ||||||
| 6 | Act 94-673 with respect to the amount of the payments required | ||||||
| 7 | to be made under this subsection by an owners licensee to the | ||||||
| 8 | Board.
| ||||||
| 9 | (b) From Until January 1, 1998, 25% of the tax revenue | ||||||
| 10 | deposited in the State
Gaming Fund under this Section shall be | ||||||
| 11 | paid, subject to appropriation by the
General Assembly, to the | ||||||
| 12 | unit of local government which is designated as the
home dock | ||||||
| 13 | of the riverboat. Beginning January 1, 1998, from the tax | ||||||
| 14 | revenue from riverboat or casino gambling
deposited in the | ||||||
| 15 | State Gaming Fund under this Section, an amount equal to 5% of
| ||||||
| 16 | adjusted gross receipts generated by a riverboat or a casino, | ||||||
| 17 | other than a riverboat or casino designated in paragraph (1), | ||||||
| 18 | (3), or (4) of subsection (e-5) of Section 7, shall be paid | ||||||
| 19 | monthly, subject
to appropriation by the General Assembly, to | ||||||
| 20 | the unit of local government in which the casino is located or | ||||||
| 21 | that
is designated as the home dock of the riverboat. | ||||||
| 22 | Notwithstanding anything to the contrary, beginning on the | ||||||
| 23 | first day that an owners licensee under paragraph (1), (2), | ||||||
| 24 | (3), (4), (5), or (6) of subsection (e-5) of Section 7 conducts | ||||||
| 25 | gambling operations, either in a temporary facility or a | ||||||
| 26 | permanent facility, and for 2 years thereafter, a unit of local | ||||||
| |||||||
| |||||||
| 1 | government designated as the home dock of a riverboat whose | ||||||
| 2 | license was issued before January 1, 2019, other than a | ||||||
| 3 | riverboat conducting gambling operations in the City of East | ||||||
| 4 | St. Louis, shall not receive less under this subsection (b) | ||||||
| 5 | than the amount the unit of local government received under | ||||||
| 6 | this subsection (b) in calendar year 2018. Notwithstanding | ||||||
| 7 | anything to the contrary and because the City of East St. Louis | ||||||
| 8 | is a financially distressed city, beginning on the first day | ||||||
| 9 | that an owners licensee under paragraph (1), (2), (3), (4), | ||||||
| 10 | (5), or (6) of subsection (e-5) of Section 7 conducts gambling | ||||||
| 11 | operations, either in a temporary facility or a permanent | ||||||
| 12 | facility, and for 10 years thereafter, a unit of local | ||||||
| 13 | government designated as the home dock of a riverboat | ||||||
| 14 | conducting gambling operations in the City of East St. Louis | ||||||
| 15 | shall not receive less under this subsection (b) than the | ||||||
| 16 | amount the unit of local government received under this | ||||||
| 17 | subsection (b) in calendar year 2018. | ||||||
| 18 | From the tax revenue
deposited in the State Gaming Fund | ||||||
| 19 | pursuant to riverboat or casino gambling operations
conducted | ||||||
| 20 | by a licensed manager on behalf of the State, an amount equal | ||||||
| 21 | to 5%
of adjusted gross receipts generated pursuant to those | ||||||
| 22 | riverboat or casino gambling
operations shall be paid monthly,
| ||||||
| 23 | subject to appropriation by the General Assembly, to the unit | ||||||
| 24 | of local
government that is designated as the home dock of the | ||||||
| 25 | riverboat upon which
those riverboat gambling operations are | ||||||
| 26 | conducted or in which the casino is located. | ||||||
| |||||||
| |||||||
| 1 | From the tax revenue from riverboat or casino gambling | ||||||
| 2 | deposited in the State Gaming Fund under this Section, an | ||||||
| 3 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
| 4 | a riverboat designated in paragraph (3) of subsection (e-5) of | ||||||
| 5 | Section 7 shall be divided and remitted monthly, subject to | ||||||
| 6 | appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||||||
| 7 | 15% to North Chicago, and 5% to Lake County. | ||||||
| 8 | From the tax revenue from riverboat or casino gambling | ||||||
| 9 | deposited in the State Gaming Fund under this Section, an | ||||||
| 10 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
| 11 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
| 12 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
| 13 | as follows: 70% to the City of Rockford, 5% to the City of | ||||||
| 14 | Loves Park, 5% to the Village of Machesney, and 20% to | ||||||
| 15 | Winnebago County. | ||||||
| 16 | From the tax revenue from riverboat or casino gambling | ||||||
| 17 | deposited in the State Gaming Fund under this Section, an | ||||||
| 18 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
| 19 | a riverboat designated in paragraph (5) of subsection (e-5) of | ||||||
| 20 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
| 21 | as follows: 2% to the unit of local government in which the | ||||||
| 22 | riverboat or casino is located, and 3% shall be distributed: | ||||||
| 23 | (A) in accordance with a regional capital development plan | ||||||
| 24 | entered into by the following communities: Village of Beecher, | ||||||
| 25 | City of Blue Island, Village of Burnham, City of Calumet City, | ||||||
| 26 | Village of Calumet Park, City of Chicago Heights, City of | ||||||
| |||||||
| |||||||
| 1 | Country Club Hills, Village of Crestwood, Village of Crete, | ||||||
| 2 | Village of Dixmoor, Village of Dolton, Village of East Hazel | ||||||
| 3 | Crest, Village of Flossmoor, Village of Ford Heights, Village | ||||||
| 4 | of Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
| 5 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
| 6 | Markham, Village of Matteson, Village of Midlothian, Village of | ||||||
| 7 | Monee, City of Oak Forest, Village of Olympia Fields, Village | ||||||
| 8 | of Orland Hills, Village of Orland Park, City of Palos Heights, | ||||||
| 9 | Village of Park Forest, Village of Phoenix, Village of Posen, | ||||||
| 10 | Village of Richton Park, Village of Riverdale, Village of | ||||||
| 11 | Robbins, Village of Sauk Village, Village of South Chicago | ||||||
| 12 | Heights, Village of South Holland, Village of Steger, Village | ||||||
| 13 | of Thornton, Village of Tinley Park, Village of University Park | ||||||
| 14 | and Village of Worth; or (B) if no regional capital development | ||||||
| 15 | plan exists, equally among the communities listed in item (A) | ||||||
| 16 | to be used for capital expenditures or public pension payments, | ||||||
| 17 | or both. | ||||||
| 18 | Units of local government may refund any portion of the | ||||||
| 19 | payment that they receive pursuant to this subsection (b) to | ||||||
| 20 | the riverboat or casino.
| ||||||
| 21 | (b-4) Beginning on the first day the licensee under | ||||||
| 22 | paragraph (5) of subsection (e-5) of Section 7 conducts | ||||||
| 23 | gambling operations, either in a temporary facility or a | ||||||
| 24 | permanent facility, and ending on July 31, 2042, from the tax | ||||||
| 25 | revenue deposited in the State Gaming Fund under this Section, | ||||||
| 26 | $5,000,000 shall be paid annually, subject
to appropriation, to | ||||||
| |||||||
| |||||||
| 1 | the host municipality of that owners licensee of a license | ||||||
| 2 | issued or re-issued pursuant to Section
7.1 of this Act before | ||||||
| 3 | January 1, 2012. Payments received by the host municipality | ||||||
| 4 | pursuant to this subsection (b-4) may not be shared with any | ||||||
| 5 | other unit of local government. | ||||||
| 6 | (b-5) Beginning on the effective date of this amendatory | ||||||
| 7 | Act of the 101st General Assembly, from the tax revenue
| ||||||
| 8 | deposited in the State Gaming Fund under this Section, an | ||||||
| 9 | amount equal to 3% of
adjusted gross receipts generated by each | ||||||
| 10 | organization gaming facility located outside Madison County | ||||||
| 11 | shall be paid monthly, subject
to appropriation by the General | ||||||
| 12 | Assembly, to a municipality other than the Village of Stickney | ||||||
| 13 | in which each organization gaming facility is located or, if | ||||||
| 14 | the organization gaming facility is not located within a | ||||||
| 15 | municipality, to the county in which the organization gaming | ||||||
| 16 | facility is located, except as otherwise provided in this | ||||||
| 17 | Section. From the tax revenue deposited in the State Gaming | ||||||
| 18 | Fund under this Section, an amount equal to 3% of adjusted | ||||||
| 19 | gross receipts generated by an organization gaming facility | ||||||
| 20 | located in the Village of Stickney shall be paid monthly, | ||||||
| 21 | subject to appropriation by the General Assembly, as follows: | ||||||
| 22 | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||||||
| 23 | to the Town of Cicero, and 20% to the Stickney Public Health | ||||||
| 24 | District. | ||||||
| 25 | From the tax revenue deposited in the State Gaming Fund | ||||||
| 26 | under this Section, an amount equal to 5% of adjusted gross | ||||||
| |||||||
| |||||||
| 1 | receipts generated by an organization gaming facility located | ||||||
| 2 | in the City of Collinsville shall be paid monthly, subject to | ||||||
| 3 | appropriation by the General Assembly, as follows: 30% to the | ||||||
| 4 | City of Alton, 30% to the City of East St. Louis, and 40% to the | ||||||
| 5 | City of Collinsville. | ||||||
| 6 | Municipalities and counties may refund any portion of the | ||||||
| 7 | payment that they receive pursuant to this subsection (b-5) to | ||||||
| 8 | the organization gaming facility. | ||||||
| 9 | (b-6) Beginning on the effective date of this amendatory | ||||||
| 10 | Act of the 101st General Assembly, from the tax revenue | ||||||
| 11 | deposited in the State Gaming Fund under this Section, an | ||||||
| 12 | amount equal to 2% of adjusted gross receipts generated by an | ||||||
| 13 | organization gaming facility located outside Madison County | ||||||
| 14 | shall be paid monthly, subject to appropriation by the General | ||||||
| 15 | Assembly, to the county in which the organization gaming | ||||||
| 16 | facility is located for the purposes of its criminal justice | ||||||
| 17 | system or health care system. | ||||||
| 18 | Counties may refund any portion of the payment that they | ||||||
| 19 | receive pursuant to this subsection (b-6) to the organization | ||||||
| 20 | gaming facility. | ||||||
| 21 | (b-7) From the tax revenue from the organization gaming | ||||||
| 22 | licensee located in one of the following townships of Cook | ||||||
| 23 | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||||||
| 24 | Worth, an amount equal to 5% of the adjusted gross receipts | ||||||
| 25 | generated by that organization gaming licensee shall be | ||||||
| 26 | remitted monthly, subject to appropriation, as follows: 2% to | ||||||
| |||||||
| |||||||
| 1 | the unit of local government in which the organization gaming | ||||||
| 2 | licensee is located, and 3% shall be distributed: (A) in | ||||||
| 3 | accordance with a regional capital development plan entered | ||||||
| 4 | into by the following communities: Village of Beecher, City of | ||||||
| 5 | Blue Island, Village of Burnham, City of Calumet City, Village | ||||||
| 6 | of Calumet Park, City of Chicago Heights, City of Country Club | ||||||
| 7 | Hills, Village of Crestwood, Village of Crete, Village of | ||||||
| 8 | Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||||||
| 9 | Village of Flossmoor, Village of Ford Heights, Village of | ||||||
| 10 | Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
| 11 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
| 12 | Markham, Village of Matteson, Village of Midlothian, Village of | ||||||
| 13 | Monee, City of Oak Forest, Village of Olympia Fields, Village | ||||||
| 14 | of Orland Hills, Village of Orland Park, City of Palos Heights, | ||||||
| 15 | Village of Park Forest, Village of Phoenix, Village of Posen, | ||||||
| 16 | Village of Richton Park, Village of Riverdale, Village of | ||||||
| 17 | Robbins, Village of Sauk Village, Village of South Chicago | ||||||
| 18 | Heights, Village of South Holland, Village of Steger, Village | ||||||
| 19 | of Thornton, Village of Tinley Park, Village of University | ||||||
| 20 | Park, and Village of Worth; or (B) if no regional capital | ||||||
| 21 | development plan exists, equally among the communities listed | ||||||
| 22 | in item (A) to be used for capital expenditures or public | ||||||
| 23 | pension payments, or both. | ||||||
| 24 | (b-8) In lieu of the payments under subsection (b) of this | ||||||
| 25 | Section, the tax revenue from the privilege tax imposed by | ||||||
| 26 | subsection (a-5.5) shall be paid monthly, subject
to | ||||||
| |||||||
| |||||||
| 1 | appropriation by the General Assembly, to the City of Chicago | ||||||
| 2 | and shall be expended or obligated by the City of Chicago for | ||||||
| 3 | pension payments in accordance with Public Act 99-506. | ||||||
| 4 | (c) Appropriations, as approved by the General Assembly, | ||||||
| 5 | may be made
from the State Gaming Fund to the Board (i) for the | ||||||
| 6 | administration and enforcement of this Act and the Video Gaming | ||||||
| 7 | Act, (ii) for distribution to the Department of State Police | ||||||
| 8 | and to the Department of Revenue for the enforcement of this | ||||||
| 9 | Act, and the Video Gaming Act, and (iii) to the
Department of | ||||||
| 10 | Human Services for the administration of programs to treat
| ||||||
| 11 | problem gambling. The Board's annual appropriations request | ||||||
| 12 | must separately state its funding needs for the regulation of | ||||||
| 13 | gaming authorized under Section 7.7, riverboat gaming, casino | ||||||
| 14 | gaming, video gaming, and sports wagering.
| ||||||
| 15 | (c-2) An amount equal to 2% of the adjusted gross receipts | ||||||
| 16 | generated by an organization gaming facility located within a | ||||||
| 17 | home rule county with a population of over 3,000,000 | ||||||
| 18 | inhabitants shall be paid, subject to appropriation
from the | ||||||
| 19 | General Assembly, from the State Gaming Fund to the home rule
| ||||||
| 20 | county in which the organization gaming licensee is located for | ||||||
| 21 | the purpose of
enhancing the county's criminal justice system. | ||||||
| 22 | (c-3) Appropriations, as approved by the General Assembly, | ||||||
| 23 | may be made from the tax revenue deposited into the State | ||||||
| 24 | Gaming Fund from organization gaming licensees pursuant to this | ||||||
| 25 | Section for the administration and enforcement of this Act.
| ||||||
| 26 | (c-4) After payments required under subsections (b), | ||||||
| |||||||
| |||||||
| 1 | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||||||
| 2 | the tax revenue from organization gaming licensees deposited | ||||||
| 3 | into the State Gaming Fund under this Section, all remaining | ||||||
| 4 | amounts from organization gaming licensees shall be | ||||||
| 5 | transferred into the Capital Projects Fund. | ||||||
| 6 | (c-5) (Blank). Before May 26, 2006 (the effective date of | ||||||
| 7 | Public Act 94-804) and beginning on the effective date of this | ||||||
| 8 | amendatory Act of the 95th General Assembly, unless any | ||||||
| 9 | organization licensee under the Illinois Horse Racing Act of | ||||||
| 10 | 1975 begins to operate a slot machine or video game of chance | ||||||
| 11 | under the Illinois Horse Racing Act of 1975 or this Act, after | ||||||
| 12 | the payments required under subsections (b) and (c) have been
| ||||||
| 13 | made, an amount equal to 15% of the adjusted gross receipts of | ||||||
| 14 | (1) an owners
licensee that relocates pursuant to Section 11.2,
| ||||||
| 15 | (2) an owners licensee
conducting riverboat gambling | ||||||
| 16 | operations
pursuant to an
owners license that is initially | ||||||
| 17 | issued after June
25, 1999,
or (3) the first
riverboat gambling | ||||||
| 18 | operations conducted by a licensed manager on behalf of the
| ||||||
| 19 | State under Section 7.3,
whichever comes first, shall be paid | ||||||
| 20 | from the State
Gaming Fund into the Horse Racing Equity Fund.
| ||||||
| 21 | (c-10) Each year the General Assembly shall appropriate | ||||||
| 22 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
| 23 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
| 24 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
| 25 | (c-15) After the payments required under subsections (b), | ||||||
| 26 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
| |||||||
| |||||||
| 1 | adjusted gross receipts of (1)
an owners licensee that | ||||||
| 2 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
| 3 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
| 4 | license that is initially issued after June 25, 1999,
or (3) | ||||||
| 5 | the first
riverboat gambling operations conducted by a licensed | ||||||
| 6 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
| 7 | comes first, shall be paid, subject to appropriation
from the | ||||||
| 8 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
| 9 | county with a population of over 3,000,000 inhabitants for the | ||||||
| 10 | purpose of
enhancing the county's criminal justice system.
| ||||||
| 11 | (c-20) Each year the General Assembly shall appropriate | ||||||
| 12 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
| 13 | an amount equal to the amount
paid to each home rule county | ||||||
| 14 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
| 15 | subsection (c-15) in the prior calendar year.
| ||||||
| 16 | (c-21) After the payments required under subsections (b), | ||||||
| 17 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||||||
| 18 | been made, an amount equal to 2% of the adjusted gross receipts | ||||||
| 19 | generated by the owners licensee under paragraph (1) of | ||||||
| 20 | subsection (e-5) of Section 7 shall be paid, subject to | ||||||
| 21 | appropriation
from the General Assembly, from the State Gaming | ||||||
| 22 | Fund to the home rule
county in which the owners licensee is | ||||||
| 23 | located for the purpose of
enhancing the county's criminal | ||||||
| 24 | justice system. | ||||||
| 25 | (c-22) After the payments required under subsections (b), | ||||||
| 26 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||||||
| |||||||
| |||||||
| 1 | (c-21) have been made, an amount equal to 2% of the adjusted | ||||||
| 2 | gross receipts generated by the owners licensee under paragraph | ||||||
| 3 | (5) of subsection (e-5) of Section 7 shall be paid, subject to | ||||||
| 4 | appropriation
from the General Assembly, from the State Gaming | ||||||
| 5 | Fund to the home rule
county in which the owners licensee is | ||||||
| 6 | located for the purpose of
enhancing the county's criminal | ||||||
| 7 | justice system. | ||||||
| 8 | (c-25) From On July 1, 2013 and each July 1 | ||||||
| 9 | thereafterthrough July 1, 2019, $1,600,000 shall be | ||||||
| 10 | transferred from the State Gaming Fund to the Chicago State | ||||||
| 11 | University Education Improvement Fund.
| ||||||
| 12 | On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||||||
| 13 | shall be transferred from the State Gaming Fund to the Chicago | ||||||
| 14 | State University Education Improvement Fund. | ||||||
| 15 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
| 16 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
| 17 | the School Infrastructure Fund and $23,000,000 shall be | ||||||
| 18 | transferred from the State Gaming Fund to the Horse Racing | ||||||
| 19 | Equity Fund. | ||||||
| 20 | (c-35) Beginning on July 1, 2013, in addition to any amount | ||||||
| 21 | transferred under subsection (c-30) of this Section, | ||||||
| 22 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
| 23 | Fund to the School Infrastructure Fund. | ||||||
| 24 | (d) From time to time, the
Board shall transfer the | ||||||
| 25 | remainder of the funds
generated by this Act into the Education
| ||||||
| 26 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
| |||||||
| |||||||
| 1 | Illinois.
| ||||||
| 2 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
| 3 | government
designated as the home dock of the riverboat from | ||||||
| 4 | entering into agreements
with other units of local government | ||||||
| 5 | in this State or in other states to
share its portion of the | ||||||
| 6 | tax revenue.
| ||||||
| 7 | (f) To the extent practicable, the Board shall administer | ||||||
| 8 | and collect the
wagering taxes imposed by this Section in a | ||||||
| 9 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
| 10 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
| 11 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
| 12 | Penalty and Interest Act.
| ||||||
| 13 | (Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19; | ||||||
| 14 | 101-31, Article 35, Section 35-55, eff. 6-28-19; revised | ||||||
| 15 | 8-23-19.)
| ||||||
| 16 | Section 10-220. The Criminal Code of 2012 is amended by | ||||||
| 17 | changing Sections 28-1, 28-3, and 28-5 as follows:
| ||||||
| 18 | (720 ILCS 5/28-1) (from Ch. 38, par. 28-1)
| ||||||
| 19 | Sec. 28-1. Gambling.
| ||||||
| 20 | (a) A person commits gambling when he or she:
| ||||||
| 21 | (1) knowingly plays a game of chance or skill for money | ||||||
| 22 | or other thing of
value, unless excepted in subsection (b) | ||||||
| 23 | of this Section;
| ||||||
| 24 | (2) knowingly makes a wager upon the result of any | ||||||
| |||||||
| |||||||
| 1 | game, contest, or any
political nomination, appointment or | ||||||
| 2 | election;
| ||||||
| 3 | (3) knowingly operates, keeps, owns, uses, purchases, | ||||||
| 4 | exhibits, rents, sells,
bargains for the sale or lease of, | ||||||
| 5 | manufactures or distributes any
gambling device;
| ||||||
| 6 | (4) contracts to have or give himself or herself or | ||||||
| 7 | another the option to buy
or sell, or contracts to buy or | ||||||
| 8 | sell, at a future time, any grain or
other commodity | ||||||
| 9 | whatsoever, or any stock or security of any company,
where | ||||||
| 10 | it is at the time of making such contract intended by both | ||||||
| 11 | parties
thereto that the contract to buy or sell, or the | ||||||
| 12 | option, whenever
exercised, or the contract resulting | ||||||
| 13 | therefrom, shall be settled, not by
the receipt or delivery | ||||||
| 14 | of such property, but by the payment only of
differences in | ||||||
| 15 | prices thereof; however, the issuance, purchase, sale,
| ||||||
| 16 | exercise, endorsement or guarantee, by or through a person | ||||||
| 17 | registered
with the Secretary of State pursuant to Section | ||||||
| 18 | 8 of the Illinois
Securities Law of 1953, or by or through | ||||||
| 19 | a person exempt from such
registration under said Section | ||||||
| 20 | 8, of a put, call, or other option to
buy or sell | ||||||
| 21 | securities which have been registered with the Secretary of
| ||||||
| 22 | State or which are exempt from such registration under | ||||||
| 23 | Section 3 of the
Illinois Securities Law of 1953 is not | ||||||
| 24 | gambling within the meaning of
this paragraph (4);
| ||||||
| 25 | (5) knowingly owns or possesses any book, instrument or | ||||||
| 26 | apparatus by
means of which bets or wagers have been, or | ||||||
| |||||||
| |||||||
| 1 | are, recorded or registered,
or knowingly possesses any | ||||||
| 2 | money which he has received in the course of
a bet or | ||||||
| 3 | wager;
| ||||||
| 4 | (6) knowingly sells pools upon the result of any game | ||||||
| 5 | or contest of skill or
chance, political nomination, | ||||||
| 6 | appointment or election;
| ||||||
| 7 | (7) knowingly sets up or promotes any lottery or sells, | ||||||
| 8 | offers to sell or
transfers any ticket or share for any | ||||||
| 9 | lottery;
| ||||||
| 10 | (8) knowingly sets up or promotes any policy game or | ||||||
| 11 | sells, offers to sell or
knowingly possesses or transfers | ||||||
| 12 | any policy ticket, slip, record,
document or other similar | ||||||
| 13 | device;
| ||||||
| 14 | (9) knowingly drafts, prints or publishes any lottery | ||||||
| 15 | ticket or share,
or any policy ticket, slip, record, | ||||||
| 16 | document or similar device, except for
such activity | ||||||
| 17 | related to lotteries, bingo games and raffles authorized by
| ||||||
| 18 | and conducted in accordance with the laws of Illinois or | ||||||
| 19 | any other state or
foreign government;
| ||||||
| 20 | (10) knowingly advertises any lottery or policy game, | ||||||
| 21 | except for such
activity related to lotteries, bingo games | ||||||
| 22 | and raffles authorized by and
conducted in accordance with | ||||||
| 23 | the laws of Illinois or any other state;
| ||||||
| 24 | (11) knowingly transmits information as to wagers, | ||||||
| 25 | betting odds, or
changes in betting odds by telephone, | ||||||
| 26 | telegraph, radio, semaphore or
similar means; or knowingly | ||||||
| |||||||
| |||||||
| 1 | installs or maintains equipment for the
transmission or | ||||||
| 2 | receipt of such information; except that nothing in this
| ||||||
| 3 | subdivision (11) prohibits transmission or receipt of such | ||||||
| 4 | information
for use in news reporting of sporting events or | ||||||
| 5 | contests; or
| ||||||
| 6 | (12) knowingly establishes, maintains, or operates an | ||||||
| 7 | Internet site that
permits a person to play a game of
| ||||||
| 8 | chance or skill for money or other thing of value by means | ||||||
| 9 | of the Internet or
to make a wager upon the
result of any | ||||||
| 10 | game, contest, political nomination, appointment, or
| ||||||
| 11 | election by means of the Internet. This item (12) does not | ||||||
| 12 | apply to activities referenced in items (6), (6.1), (8), | ||||||
| 13 | and (8.1), and (15) of subsection (b) of this Section.
| ||||||
| 14 | (b) Participants in any of the following activities shall | ||||||
| 15 | not be
convicted of gambling:
| ||||||
| 16 | (1) Agreements to compensate for loss caused by the | ||||||
| 17 | happening of
chance including without limitation contracts | ||||||
| 18 | of indemnity or guaranty
and life or health or accident | ||||||
| 19 | insurance.
| ||||||
| 20 | (2) Offers of prizes, award or compensation to the | ||||||
| 21 | actual
contestants in any bona fide contest for the | ||||||
| 22 | determination of skill,
speed, strength or endurance or to | ||||||
| 23 | the owners of animals or vehicles
entered in such contest.
| ||||||
| 24 | (3) Pari-mutuel betting as authorized by the law of | ||||||
| 25 | this State.
| ||||||
| 26 | (4) Manufacture of gambling devices, including the | ||||||
| |||||||
| |||||||
| 1 | acquisition of
essential parts therefor and the assembly | ||||||
| 2 | thereof, for transportation in
interstate or foreign | ||||||
| 3 | commerce to any place outside this State when such
| ||||||
| 4 | transportation is not prohibited by any applicable Federal | ||||||
| 5 | law; or the
manufacture, distribution, or possession of | ||||||
| 6 | video gaming terminals, as
defined in the Video Gaming Act, | ||||||
| 7 | by manufacturers, distributors, and
terminal operators | ||||||
| 8 | licensed to do so under the Video Gaming Act.
| ||||||
| 9 | (5) The game commonly known as "bingo", when conducted | ||||||
| 10 | in accordance
with the Bingo License and Tax Act.
| ||||||
| 11 | (6) Lotteries when conducted by the State of Illinois | ||||||
| 12 | in accordance
with the Illinois Lottery Law. This exemption | ||||||
| 13 | includes any activity conducted by the Department of | ||||||
| 14 | Revenue to sell lottery tickets pursuant to the provisions | ||||||
| 15 | of the Illinois Lottery Law and its rules.
| ||||||
| 16 | (6.1) The purchase of lottery tickets through the | ||||||
| 17 | Internet for a lottery conducted by the State of Illinois | ||||||
| 18 | under the program established in Section 7.12 of the | ||||||
| 19 | Illinois Lottery Law.
| ||||||
| 20 | (7) Possession of an antique slot machine that is | ||||||
| 21 | neither used nor
intended to be used in the operation or | ||||||
| 22 | promotion of any unlawful
gambling activity or enterprise. | ||||||
| 23 | For the purpose of this subparagraph
(b)(7), an antique | ||||||
| 24 | slot machine is one manufactured 25 years ago or earlier.
| ||||||
| 25 | (8) Raffles and poker runs when conducted in accordance | ||||||
| 26 | with the Raffles and Poker Runs Act.
| ||||||
| |||||||
| |||||||
| 1 | (8.1) The purchase of raffle chances for a raffle | ||||||
| 2 | conducted in accordance with the Raffles and Poker Runs | ||||||
| 3 | Act. | ||||||
| 4 | (9) Charitable games when conducted in accordance with | ||||||
| 5 | the Charitable
Games Act.
| ||||||
| 6 | (10) Pull tabs and jar games when conducted under the | ||||||
| 7 | Illinois Pull
Tabs and Jar Games Act.
| ||||||
| 8 | (11) Gambling games conducted on riverboats when
| ||||||
| 9 | authorized by the Illinois Riverboat Gambling Act.
| ||||||
| 10 | (12) Video gaming terminal games at a licensed | ||||||
| 11 | establishment, licensed truck stop establishment, licensed | ||||||
| 12 | large truck stop establishment,
licensed
fraternal | ||||||
| 13 | establishment, or licensed veterans establishment when
| ||||||
| 14 | conducted in accordance with the Video Gaming Act. | ||||||
| 15 | (13) Games of skill or chance where money or other | ||||||
| 16 | things of value can be won but no payment or purchase is | ||||||
| 17 | required to participate. | ||||||
| 18 | (14) Savings promotion raffles authorized under | ||||||
| 19 | Section 5g of the Illinois Banking Act, Section 7008 of the | ||||||
| 20 | Savings Bank Act, Section 42.7 of the Illinois Credit Union | ||||||
| 21 | Act, Section 5136B of the National Bank Act (12 U.S.C. | ||||||
| 22 | 25a), or Section 4 of the Home Owners' Loan Act (12 U.S.C. | ||||||
| 23 | 1463). | ||||||
| 24 | (15) Sports wagering when conducted in accordance with | ||||||
| 25 | the Sports Wagering Act. | ||||||
| 26 | (c) Sentence.
| ||||||
| |||||||
| |||||||
| 1 | Gambling is a
Class A misdemeanor. A second or
subsequent | ||||||
| 2 | conviction under subsections (a)(3) through (a)(12),
is a Class | ||||||
| 3 | 4 felony.
| ||||||
| 4 | (d) Circumstantial evidence.
| ||||||
| 5 | In prosecutions under
this
Section circumstantial evidence | ||||||
| 6 | shall have the same validity and weight as
in any criminal | ||||||
| 7 | prosecution.
| ||||||
| 8 | (Source: P.A. 101-31, Article 25, Section 25-915, eff. 6-28-19; | ||||||
| 9 | 101-31, Article 35, Section 35-80, eff. 6-28-19; 101-109, eff. | ||||||
| 10 | 7-19-19; revised 8-6-19.)
| ||||||
| 11 | (720 ILCS 5/28-3)
(from Ch. 38, par. 28-3)
| ||||||
| 12 | Sec. 28-3. Keeping a gambling place. A "gambling place" is | ||||||
| 13 | any real
estate, vehicle, boat, or any other property | ||||||
| 14 | whatsoever used for the
purposes of gambling other than | ||||||
| 15 | gambling conducted in the manner authorized
by the Riverboat | ||||||
| 16 | Illinois Gambling Act, the Sports Wagering Act, or the Video | ||||||
| 17 | Gaming Act. Any person who
knowingly permits any premises
or | ||||||
| 18 | property owned or occupied by him or under his control to be | ||||||
| 19 | used as a
gambling place commits a Class A misdemeanor. Each | ||||||
| 20 | subsequent offense is a
Class 4 felony. When any premises is | ||||||
| 21 | determined by the circuit court to be
a gambling place:
| ||||||
| 22 | (a) Such premises is a public nuisance and may be | ||||||
| 23 | proceeded against as such,
and
| ||||||
| 24 | (b) All licenses, permits or certificates issued by the | ||||||
| 25 | State of
Illinois or any subdivision or public agency | ||||||
| |||||||
| |||||||
| 1 | thereof authorizing the
serving of food or liquor on such | ||||||
| 2 | premises shall be void; and no license,
permit or | ||||||
| 3 | certificate so cancelled shall be reissued for such | ||||||
| 4 | premises for
a period of 60 days thereafter; nor shall any | ||||||
| 5 | person convicted of keeping a
gambling place be reissued | ||||||
| 6 | such license
for one year from his conviction and, after a | ||||||
| 7 | second conviction of keeping
a gambling place, any such | ||||||
| 8 | person shall not be reissued such license, and
| ||||||
| 9 | (c) Such premises of any person who knowingly permits | ||||||
| 10 | thereon a
violation of any Section of this Article shall be | ||||||
| 11 | held liable for, and may
be sold to pay any unsatisfied | ||||||
| 12 | judgment that may be recovered and any
unsatisfied fine | ||||||
| 13 | that may be levied under any Section of this Article.
| ||||||
| 14 | (Source: P.A. 101-31, Article 25, Section 25-915, eff. 6-28-19; | ||||||
| 15 | 101-31, Article 35, Section 35-80, eff. 6-28-19; revised | ||||||
| 16 | 7-12-19.)
| ||||||
| 17 | (720 ILCS 5/28-5) (from Ch. 38, par. 28-5)
| ||||||
| 18 | Sec. 28-5. Seizure of gambling devices and gambling funds.
| ||||||
| 19 | (a) Every device designed for gambling which is incapable | ||||||
| 20 | of lawful use
or every device used unlawfully for gambling | ||||||
| 21 | shall be considered a
"gambling device", and shall be subject | ||||||
| 22 | to seizure, confiscation and
destruction by the Department of | ||||||
| 23 | State Police or by any municipal, or other
local authority, | ||||||
| 24 | within whose jurisdiction the same may be found. As used
in | ||||||
| 25 | this Section, a "gambling device" includes any slot machine, | ||||||
| |||||||
| |||||||
| 1 | and
includes any machine or device constructed for the | ||||||
| 2 | reception of money or
other thing of value and so constructed | ||||||
| 3 | as to return, or to cause someone
to return, on chance to the | ||||||
| 4 | player thereof money, property or a right to
receive money or | ||||||
| 5 | property. With the exception of any device designed for
| ||||||
| 6 | gambling which is incapable of lawful use, no gambling device | ||||||
| 7 | shall be
forfeited or destroyed unless an individual with a | ||||||
| 8 | property interest in
said device knows of the unlawful use of | ||||||
| 9 | the device.
| ||||||
| 10 | (b) Every gambling device shall be seized and forfeited to | ||||||
| 11 | the county
wherein such seizure occurs. Any money or other | ||||||
| 12 | thing of value integrally
related to acts of gambling shall be | ||||||
| 13 | seized and forfeited to the county
wherein such seizure occurs.
| ||||||
| 14 | (c) If, within 60 days after any seizure pursuant to | ||||||
| 15 | subparagraph
(b) of this Section, a person having any property | ||||||
| 16 | interest in the seized
property is charged with an offense, the | ||||||
| 17 | court which renders judgment
upon such charge shall, within 30 | ||||||
| 18 | days after such judgment, conduct a
forfeiture hearing to | ||||||
| 19 | determine whether such property was a gambling device
at the | ||||||
| 20 | time of seizure. Such hearing shall be commenced by a written
| ||||||
| 21 | petition by the State, including material allegations of fact, | ||||||
| 22 | the name
and address of every person determined by the State to | ||||||
| 23 | have any property
interest in the seized property, a | ||||||
| 24 | representation that written notice of
the date, time and place | ||||||
| 25 | of such hearing has been mailed to every such
person by | ||||||
| 26 | certified mail at least 10 days before such date, and a
request | ||||||
| |||||||
| |||||||
| 1 | for forfeiture. Every such person may appear as a party and
| ||||||
| 2 | present evidence at such hearing. The quantum of proof required | ||||||
| 3 | shall
be a preponderance of the evidence, and the burden of | ||||||
| 4 | proof shall be on
the State. If the court determines that the | ||||||
| 5 | seized property was
a gambling device at the time of seizure, | ||||||
| 6 | an order of forfeiture and
disposition of the seized property | ||||||
| 7 | shall be entered: a gambling device
shall be received by the | ||||||
| 8 | State's Attorney, who shall effect its
destruction, except that | ||||||
| 9 | valuable parts thereof may be liquidated and
the resultant | ||||||
| 10 | money shall be deposited in the general fund of the county
| ||||||
| 11 | wherein such seizure occurred; money and other things of value | ||||||
| 12 | shall be
received by the State's Attorney and, upon | ||||||
| 13 | liquidation, shall be
deposited in the general fund of the | ||||||
| 14 | county wherein such seizure
occurred. However, in the event | ||||||
| 15 | that a defendant raises the defense
that the seized slot | ||||||
| 16 | machine is an antique slot machine described in
subparagraph | ||||||
| 17 | (b) (7) of Section 28-1 of this Code and therefore he is
exempt | ||||||
| 18 | from the charge of a gambling activity participant, the seized
| ||||||
| 19 | antique slot machine shall not be destroyed or otherwise | ||||||
| 20 | altered until a
final determination is made by the Court as to | ||||||
| 21 | whether it is such an
antique slot machine. Upon a final | ||||||
| 22 | determination by the Court of this
question in favor of the | ||||||
| 23 | defendant, such slot machine shall be
immediately returned to | ||||||
| 24 | the defendant. Such order of forfeiture and
disposition shall, | ||||||
| 25 | for the purposes of appeal, be a final order and
judgment in a | ||||||
| 26 | civil proceeding.
| ||||||
| |||||||
| |||||||
| 1 | (d) If a seizure pursuant to subparagraph (b) of this | ||||||
| 2 | Section is not
followed by a charge pursuant to subparagraph | ||||||
| 3 | (c) of this Section, or if
the prosecution of such charge is | ||||||
| 4 | permanently terminated or indefinitely
discontinued without | ||||||
| 5 | any judgment of conviction or acquittal (1) the
State's | ||||||
| 6 | Attorney shall commence an in rem proceeding for the forfeiture
| ||||||
| 7 | and destruction of a gambling device, or for the forfeiture and | ||||||
| 8 | deposit
in the general fund of the county of any seized money | ||||||
| 9 | or other things of
value, or both, in the circuit court and (2) | ||||||
| 10 | any person having any
property interest in such seized gambling | ||||||
| 11 | device, money or other thing
of value may commence separate | ||||||
| 12 | civil proceedings in the manner provided
by law.
| ||||||
| 13 | (e) Any gambling device displayed for sale to a riverboat | ||||||
| 14 | gambling
operation, casino gambling operation, or organization | ||||||
| 15 | gaming facility or used to train occupational licensees of a | ||||||
| 16 | riverboat gambling
operation, casino gambling operation, or | ||||||
| 17 | organization gaming facility as authorized under the Illinois | ||||||
| 18 | Riverboat Gambling Act is exempt from
seizure under this | ||||||
| 19 | Section.
| ||||||
| 20 | (f) Any gambling equipment, devices, and supplies provided | ||||||
| 21 | by a licensed
supplier in accordance with the Illinois | ||||||
| 22 | Riverboat Gambling Act which are removed
from a the riverboat, | ||||||
| 23 | casino, or organization gaming facility for repair are exempt | ||||||
| 24 | from seizure under this Section.
| ||||||
| 25 | (g) The following video gaming terminals are exempt from | ||||||
| 26 | seizure under this Section: | ||||||
| |||||||
| |||||||
| 1 | (1) Video gaming terminals for sale to a licensed | ||||||
| 2 | distributor or operator under the Video Gaming Act. | ||||||
| 3 | (2) Video gaming terminals used to train licensed | ||||||
| 4 | technicians or licensed terminal handlers. | ||||||
| 5 | (3) Video gaming terminals that are removed from a | ||||||
| 6 | licensed establishment, licensed truck stop establishment, | ||||||
| 7 | licensed large truck stop establishment,
licensed
| ||||||
| 8 | fraternal establishment, or licensed veterans | ||||||
| 9 | establishment for repair. | ||||||
| 10 | (h) Property seized or forfeited under this Section is | ||||||
| 11 | subject to reporting under the Seizure and Forfeiture Reporting | ||||||
| 12 | Act. | ||||||
| 13 | (i) Any sports lottery terminals provided by a central | ||||||
| 14 | system provider that are removed from a lottery retailer for | ||||||
| 15 | repair under the Sports Wagering Act are exempt from seizure | ||||||
| 16 | under this Section. | ||||||
| 17 | (Source: P.A. 100-512, eff. 7-1-18; 101-31, Article 25, Section | ||||||
| 18 | 25-915, eff. 6-28-19; 101-31, Article 35, Section 35-80, eff. | ||||||
| 19 | 6-28-19; revised 7-12-19.)
| ||||||
| 20 | (230 ILCS 50/Act rep.) | ||||||
| 21 | Section 10-300. The State Fair Gaming Act is repealed.
| ||||||
| 22 | (30 ILCS 105/5.897 rep.) | ||||||
| 23 | Section 10-310. The State Finance Act is amended by | ||||||
| 24 | repealing Section 5.897, as added by Public Act 101-31.
| ||||||
| |||||||
| |||||||
| 1 | Section 10-320. The Open Meetings Act is amended by | ||||||
| 2 | changing Section 2 as follows:
| ||||||
| 3 | (5 ILCS 120/2) (from Ch. 102, par. 42)
| ||||||
| 4 | Sec. 2. Open meetings.
| ||||||
| 5 | (a) Openness required. All meetings of public
bodies shall | ||||||
| 6 | be open to the public unless excepted in subsection (c)
and | ||||||
| 7 | closed in accordance with Section 2a.
| ||||||
| 8 | (b) Construction of exceptions. The exceptions contained | ||||||
| 9 | in subsection
(c) are in derogation of the requirement that | ||||||
| 10 | public bodies
meet in the open, and therefore, the exceptions | ||||||
| 11 | are to be strictly
construed, extending only to subjects | ||||||
| 12 | clearly within their scope.
The exceptions authorize but do not | ||||||
| 13 | require the holding of
a closed meeting to discuss a subject | ||||||
| 14 | included within an enumerated exception.
| ||||||
| 15 | (c) Exceptions. A public body may hold closed meetings to | ||||||
| 16 | consider the
following subjects:
| ||||||
| 17 | (1) The appointment, employment, compensation, | ||||||
| 18 | discipline, performance,
or dismissal of specific | ||||||
| 19 | employees, specific individuals who serve as independent | ||||||
| 20 | contractors in a park, recreational, or educational | ||||||
| 21 | setting, or specific volunteers of the public body or legal | ||||||
| 22 | counsel for
the public body, including hearing
testimony on | ||||||
| 23 | a complaint lodged against an employee, a specific | ||||||
| 24 | individual who serves as an independent contractor in a | ||||||
| |||||||
| |||||||
| 1 | park, recreational, or educational setting, or a volunteer | ||||||
| 2 | of the public body or
against legal counsel for the public | ||||||
| 3 | body to determine its validity. However, a meeting to | ||||||
| 4 | consider an increase in compensation to a specific employee | ||||||
| 5 | of a public body that is subject to the Local Government | ||||||
| 6 | Wage Increase Transparency Act may not be closed and shall | ||||||
| 7 | be open to the public and posted and held in accordance | ||||||
| 8 | with this Act.
| ||||||
| 9 | (2) Collective negotiating matters between the public | ||||||
| 10 | body and its
employees or their representatives, or | ||||||
| 11 | deliberations concerning salary
schedules for one or more | ||||||
| 12 | classes of employees.
| ||||||
| 13 | (3) The selection of a person to fill a public office,
| ||||||
| 14 | as defined in this Act, including a vacancy in a public | ||||||
| 15 | office, when the public
body is given power to appoint | ||||||
| 16 | under law or ordinance, or the discipline,
performance or | ||||||
| 17 | removal of the occupant of a public office, when the public | ||||||
| 18 | body
is given power to remove the occupant under law or | ||||||
| 19 | ordinance.
| ||||||
| 20 | (4) Evidence or testimony presented in open hearing, or | ||||||
| 21 | in closed
hearing where specifically authorized by law, to
| ||||||
| 22 | a quasi-adjudicative body, as defined in this Act, provided | ||||||
| 23 | that the body
prepares and makes available for public | ||||||
| 24 | inspection a written decision
setting forth its | ||||||
| 25 | determinative reasoning.
| ||||||
| 26 | (5) The purchase or lease of real property for the use | ||||||
| |||||||
| |||||||
| 1 | of
the public body, including meetings held for the purpose | ||||||
| 2 | of discussing
whether a particular parcel should be | ||||||
| 3 | acquired.
| ||||||
| 4 | (6) The setting of a price for sale or lease of | ||||||
| 5 | property owned
by the public body.
| ||||||
| 6 | (7) The sale or purchase of securities, investments, or | ||||||
| 7 | investment
contracts. This exception shall not apply to the | ||||||
| 8 | investment of assets or income of funds deposited into the | ||||||
| 9 | Illinois Prepaid Tuition Trust Fund.
| ||||||
| 10 | (8) Security procedures, school building safety and | ||||||
| 11 | security, and the use of personnel and
equipment to respond | ||||||
| 12 | to an actual, a threatened, or a reasonably
potential | ||||||
| 13 | danger to the safety of employees, students, staff, the | ||||||
| 14 | public, or
public
property.
| ||||||
| 15 | (9) Student disciplinary cases.
| ||||||
| 16 | (10) The placement of individual students in special | ||||||
| 17 | education
programs and other matters relating to | ||||||
| 18 | individual students.
| ||||||
| 19 | (11) Litigation, when an action against, affecting or | ||||||
| 20 | on behalf of the
particular public body has been filed and | ||||||
| 21 | is pending before a court or
administrative tribunal, or | ||||||
| 22 | when the public body finds that an action is
probable or | ||||||
| 23 | imminent, in which case the basis for the finding shall be
| ||||||
| 24 | recorded and entered into the minutes of the closed | ||||||
| 25 | meeting.
| ||||||
| 26 | (12) The establishment of reserves or settlement of | ||||||
| |||||||
| |||||||
| 1 | claims as provided
in the Local Governmental and | ||||||
| 2 | Governmental Employees Tort Immunity Act, if
otherwise the | ||||||
| 3 | disposition of a claim or potential claim might be
| ||||||
| 4 | prejudiced, or the review or discussion of claims, loss or | ||||||
| 5 | risk management
information, records, data, advice or | ||||||
| 6 | communications from or with respect
to any insurer of the | ||||||
| 7 | public body or any intergovernmental risk management
| ||||||
| 8 | association or self insurance pool of which the public body | ||||||
| 9 | is a member.
| ||||||
| 10 | (13) Conciliation of complaints of discrimination in | ||||||
| 11 | the sale or rental
of housing, when closed meetings are | ||||||
| 12 | authorized by the law or ordinance
prescribing fair housing | ||||||
| 13 | practices and creating a commission or
administrative | ||||||
| 14 | agency for their enforcement.
| ||||||
| 15 | (14) Informant sources, the hiring or assignment of | ||||||
| 16 | undercover personnel
or equipment, or ongoing, prior or | ||||||
| 17 | future criminal investigations, when
discussed by a public | ||||||
| 18 | body with criminal investigatory responsibilities.
| ||||||
| 19 | (15) Professional ethics or performance when | ||||||
| 20 | considered by an advisory
body appointed to advise a | ||||||
| 21 | licensing or regulatory agency on matters
germane to the | ||||||
| 22 | advisory body's field of competence.
| ||||||
| 23 | (16) Self evaluation, practices and procedures or | ||||||
| 24 | professional ethics,
when meeting with a representative of | ||||||
| 25 | a statewide association of which the
public body is a | ||||||
| 26 | member.
| ||||||
| |||||||
| |||||||
| 1 | (17) The recruitment, credentialing, discipline or | ||||||
| 2 | formal peer review
of physicians or other
health care | ||||||
| 3 | professionals, or for the discussion of matters protected | ||||||
| 4 | under the federal Patient Safety and Quality Improvement | ||||||
| 5 | Act of 2005, and the regulations promulgated thereunder, | ||||||
| 6 | including 42 C.F.R. Part 3 (73 FR 70732), or the federal | ||||||
| 7 | Health Insurance Portability and Accountability Act of | ||||||
| 8 | 1996, and the regulations promulgated thereunder, | ||||||
| 9 | including 45 C.F.R. Parts 160, 162, and 164, by a hospital, | ||||||
| 10 | or
other institution providing medical care, that is | ||||||
| 11 | operated by the public body.
| ||||||
| 12 | (18) Deliberations for decisions of the Prisoner | ||||||
| 13 | Review Board.
| ||||||
| 14 | (19) Review or discussion of applications received | ||||||
| 15 | under the
Experimental Organ Transplantation Procedures | ||||||
| 16 | Act.
| ||||||
| 17 | (20) The classification and discussion of matters | ||||||
| 18 | classified as
confidential or continued confidential by | ||||||
| 19 | the State Government Suggestion Award
Board.
| ||||||
| 20 | (21) Discussion of minutes of meetings lawfully closed | ||||||
| 21 | under this Act,
whether for purposes of approval by the | ||||||
| 22 | body of the minutes or semi-annual
review of the minutes as | ||||||
| 23 | mandated by Section 2.06.
| ||||||
| 24 | (22) Deliberations for decisions of the State
| ||||||
| 25 | Emergency Medical Services Disciplinary
Review Board.
| ||||||
| 26 | (23) The operation by a municipality of a municipal | ||||||
| |||||||
| |||||||
| 1 | utility or the
operation of a
municipal power agency or | ||||||
| 2 | municipal natural gas agency when the
discussion involves | ||||||
| 3 | (i) contracts relating to the
purchase, sale, or delivery | ||||||
| 4 | of electricity or natural gas or (ii) the results
or | ||||||
| 5 | conclusions of load forecast studies.
| ||||||
| 6 | (24) Meetings of a residential health care facility | ||||||
| 7 | resident sexual
assault and death review
team or
the | ||||||
| 8 | Executive
Council under the Abuse Prevention Review
Team | ||||||
| 9 | Act.
| ||||||
| 10 | (25) Meetings of an independent team of experts under | ||||||
| 11 | Brian's Law. | ||||||
| 12 | (26) Meetings of a mortality review team appointed | ||||||
| 13 | under the Department of Juvenile Justice Mortality Review | ||||||
| 14 | Team Act. | ||||||
| 15 | (27) (Blank). | ||||||
| 16 | (28) Correspondence and records (i) that may not be | ||||||
| 17 | disclosed under Section 11-9 of the Illinois Public Aid | ||||||
| 18 | Code or (ii) that pertain to appeals under Section 11-8 of | ||||||
| 19 | the Illinois Public Aid Code. | ||||||
| 20 | (29) Meetings between internal or external auditors | ||||||
| 21 | and governmental audit committees, finance committees, and | ||||||
| 22 | their equivalents, when the discussion involves internal | ||||||
| 23 | control weaknesses, identification of potential fraud risk | ||||||
| 24 | areas, known or suspected frauds, and fraud interviews | ||||||
| 25 | conducted in accordance with generally accepted auditing | ||||||
| 26 | standards of the United States of America. | ||||||
| |||||||
| |||||||
| 1 | (30) Those meetings or portions of meetings of a | ||||||
| 2 | fatality review team or the Illinois Fatality Review Team | ||||||
| 3 | Advisory Council during which a review of the death of an | ||||||
| 4 | eligible adult in which abuse or neglect is suspected, | ||||||
| 5 | alleged, or substantiated is conducted pursuant to Section | ||||||
| 6 | 15 of the Adult Protective Services Act. | ||||||
| 7 | (31) Meetings and deliberations for decisions of the | ||||||
| 8 | Concealed Carry Licensing Review Board under the Firearm | ||||||
| 9 | Concealed Carry Act. | ||||||
| 10 | (32) Meetings between the Regional Transportation | ||||||
| 11 | Authority Board and its Service Boards when the discussion | ||||||
| 12 | involves review by the Regional Transportation Authority | ||||||
| 13 | Board of employment contracts under Section 28d of the | ||||||
| 14 | Metropolitan Transit Authority Act and Sections 3A.18 and | ||||||
| 15 | 3B.26 of the Regional Transportation Authority Act. | ||||||
| 16 | (33) Those meetings or portions of meetings of the | ||||||
| 17 | advisory committee and peer review subcommittee created | ||||||
| 18 | under Section 320 of the Illinois Controlled Substances Act | ||||||
| 19 | during which specific controlled substance prescriber, | ||||||
| 20 | dispenser, or patient information is discussed. | ||||||
| 21 | (34) Meetings of the Tax Increment Financing Reform | ||||||
| 22 | Task Force under Section 2505-800 of the Department of | ||||||
| 23 | Revenue Law of the Civil Administrative Code of Illinois. | ||||||
| 24 | (35) Meetings of the group established to discuss | ||||||
| 25 | Medicaid capitation rates under Section 5-30.8 of the | ||||||
| 26 | Illinois Public Aid Code. | ||||||
| |||||||
| |||||||
| 1 | (36) Those deliberations or portions of deliberations | ||||||
| 2 | for decisions of the Illinois Gaming Board in which there | ||||||
| 3 | is discussed any of the following: (i) personal, | ||||||
| 4 | commercial, financial, or other information obtained from | ||||||
| 5 | any source that is privileged, proprietary, confidential, | ||||||
| 6 | or a trade secret; or (ii) information specifically | ||||||
| 7 | exempted from the disclosure by federal or State law. | ||||||
| 8 | (d) Definitions. For purposes of this Section:
| ||||||
| 9 | "Employee" means a person employed by a public body whose | ||||||
| 10 | relationship
with the public body constitutes an | ||||||
| 11 | employer-employee relationship under
the usual common law | ||||||
| 12 | rules, and who is not an independent contractor.
| ||||||
| 13 | "Public office" means a position created by or under the
| ||||||
| 14 | Constitution or laws of this State, the occupant of which is | ||||||
| 15 | charged with
the exercise of some portion of the sovereign | ||||||
| 16 | power of this State. The term
"public office" shall include | ||||||
| 17 | members of the public body, but it shall not
include | ||||||
| 18 | organizational positions filled by members thereof, whether
| ||||||
| 19 | established by law or by a public body itself, that exist to | ||||||
| 20 | assist the
body in the conduct of its business.
| ||||||
| 21 | "Quasi-adjudicative body" means an administrative body | ||||||
| 22 | charged by law or
ordinance with the responsibility to conduct | ||||||
| 23 | hearings, receive evidence or
testimony and make | ||||||
| 24 | determinations based
thereon, but does not include
local | ||||||
| 25 | electoral boards when such bodies are considering petition | ||||||
| 26 | challenges.
| ||||||
| |||||||
| |||||||
| 1 | (e) Final action. No final action may be taken at a closed | ||||||
| 2 | meeting.
Final action shall be preceded by a public recital of | ||||||
| 3 | the nature of the
matter being considered and other information | ||||||
| 4 | that will inform the
public of the business being conducted.
| ||||||
| 5 | (Source: P.A. 100-201, eff. 8-18-17; 100-465, eff. 8-31-17; | ||||||
| 6 | 100-646, eff. 7-27-18; 101-31, eff. 6-28-19; 101-459, eff. | ||||||
| 7 | 8-23-19; revised 9-27-19.)
| ||||||
| 8 | Section 10-330. The State Officials and Employees Ethics | ||||||
| 9 | Act is amended by changing Section 5-45 as follows:
| ||||||
| 10 | (5 ILCS 430/5-45)
| ||||||
| 11 | Sec. 5-45. Procurement; revolving door prohibition.
| ||||||
| 12 | (a) No former officer, member, or State employee, or spouse | ||||||
| 13 | or
immediate family member living with such person, shall, | ||||||
| 14 | within a period of one
year immediately after termination of | ||||||
| 15 | State employment, knowingly accept
employment or receive | ||||||
| 16 | compensation or fees for services from a person or entity
if | ||||||
| 17 | the officer, member, or State employee, during the year | ||||||
| 18 | immediately
preceding termination of State employment, | ||||||
| 19 | participated personally and
substantially in the award of State | ||||||
| 20 | contracts, or the issuance of State contract change orders, | ||||||
| 21 | with a cumulative value
of $25,000
or more to the person or | ||||||
| 22 | entity, or its parent or subsidiary.
| ||||||
| 23 | (a-5) No officer, member, or spouse or immediate family | ||||||
| 24 | member living with such person shall, during the officer or | ||||||
| |||||||
| |||||||
| 1 | member's term in office or within a period of 2 years | ||||||
| 2 | immediately leaving office, hold an ownership interest, other | ||||||
| 3 | than a passive interest in a publicly traded company, in any | ||||||
| 4 | gaming license under the Illinois Gambling Act, the Video | ||||||
| 5 | Gaming Act, the Illinois Horse Racing Act of 1975, or the | ||||||
| 6 | Sports Wagering Act. Any member of the General Assembly or | ||||||
| 7 | spouse or immediate family member living with such person who | ||||||
| 8 | has an ownership interest, other than a passive interest in a | ||||||
| 9 | publicly traded company, in any gaming license under the | ||||||
| 10 | Illinois Gambling Act, the Illinois Horse Racing Act of 1975, | ||||||
| 11 | the Video Gaming Act, or the Sports Wagering Act at the time of | ||||||
| 12 | the effective date of this amendatory Act of the 101st General | ||||||
| 13 | Assembly shall divest himself or herself of such ownership | ||||||
| 14 | within one year after the effective date of this amendatory Act | ||||||
| 15 | of the 101st General Assembly. No State employee who works for | ||||||
| 16 | the Illinois Gaming Board or Illinois Racing Board or spouse or | ||||||
| 17 | immediate family member living with such person shall, during | ||||||
| 18 | State employment or within a period of 2 years immediately | ||||||
| 19 | after termination of State employment, hold an ownership | ||||||
| 20 | interest, other than a passive interest in a publicly traded | ||||||
| 21 | company, in any gaming license under the Illinois Gambling Act, | ||||||
| 22 | the Video Gaming Act, the Illinois Horse Racing Act of 1975, or | ||||||
| 23 | the Sports Wagering Act. | ||||||
| 24 | (a-10) This subsection (a-10) applies on and after June 25, | ||||||
| 25 | 2021. No officer, member, or spouse or immediate family member | ||||||
| 26 | living with such person, shall, during the officer or member's | ||||||
| |||||||
| |||||||
| 1 | term in office or within a period of 2 years immediately after | ||||||
| 2 | leaving office, hold an ownership interest, other than a | ||||||
| 3 | passive interest in a publicly traded company, in any cannabis | ||||||
| 4 | business establishment which is licensed under the Cannabis | ||||||
| 5 | Regulation and Tax Act. Any member of the General Assembly or | ||||||
| 6 | spouse or immediate family member living with such person who | ||||||
| 7 | has an ownership interest, other than a passive interest in a | ||||||
| 8 | publicly traded company, in any cannabis business | ||||||
| 9 | establishment which is licensed under the Cannabis Regulation | ||||||
| 10 | and Tax Act at the time of the effective date of this | ||||||
| 11 | amendatory Act of the 101st General Assembly shall divest | ||||||
| 12 | himself or herself of such ownership within one year after the | ||||||
| 13 | effective date of this amendatory Act of the 101st General | ||||||
| 14 | Assembly. | ||||||
| 15 | No State employee who works for any State agency that | ||||||
| 16 | regulates cannabis business establishment license holders who | ||||||
| 17 | participated personally and substantially in the award of | ||||||
| 18 | licenses under the Cannabis Regulation and Tax Act or a spouse | ||||||
| 19 | or immediate family member living with such person shall, | ||||||
| 20 | during State employment or within a period of 2 years | ||||||
| 21 | immediately after termination of State employment, hold an | ||||||
| 22 | ownership interest, other than a passive interest in a publicly | ||||||
| 23 | traded company, in any cannabis license under the Cannabis | ||||||
| 24 | Regulation and Tax Act. | ||||||
| 25 | (b) No former officer of the executive branch or State | ||||||
| 26 | employee of the
executive branch with regulatory or
licensing | ||||||
| |||||||
| |||||||
| 1 | authority, or spouse or immediate family member living with | ||||||
| 2 | such
person, shall, within a period of one year immediately | ||||||
| 3 | after termination of
State employment, knowingly accept | ||||||
| 4 | employment or receive compensation or fees
for services from a | ||||||
| 5 | person or entity if the officer
or State
employee, during the | ||||||
| 6 | year immediately preceding
termination of State employment, | ||||||
| 7 | participated personally and substantially in making a | ||||||
| 8 | regulatory or licensing decision that
directly applied to the | ||||||
| 9 | person or entity, or its parent or subsidiary.
| ||||||
| 10 | (c) Within 6 months after the effective date of this | ||||||
| 11 | amendatory Act of the 96th General Assembly, each executive | ||||||
| 12 | branch constitutional officer and legislative leader, the | ||||||
| 13 | Auditor General, and the Joint Committee on Legislative Support | ||||||
| 14 | Services shall adopt a policy delineating which State positions | ||||||
| 15 | under his or her jurisdiction and control, by the nature of | ||||||
| 16 | their duties, may have the authority to participate personally | ||||||
| 17 | and substantially in the award of State contracts or in | ||||||
| 18 | regulatory or licensing decisions. The Governor shall adopt | ||||||
| 19 | such a policy for all State employees of the executive branch | ||||||
| 20 | not under the jurisdiction and control of any other executive | ||||||
| 21 | branch constitutional officer.
| ||||||
| 22 | The policies required under subsection (c) of this Section | ||||||
| 23 | shall be filed with the appropriate ethics commission | ||||||
| 24 | established under this Act or, for the Auditor General, with | ||||||
| 25 | the Office of the Auditor General. | ||||||
| 26 | (d) Each Inspector General shall have the authority to | ||||||
| |||||||
| |||||||
| 1 | determine that additional State positions under his or her | ||||||
| 2 | jurisdiction, not otherwise subject to the policies required by | ||||||
| 3 | subsection (c) of this Section, are nonetheless subject to the | ||||||
| 4 | notification requirement of subsection (f) below due to their | ||||||
| 5 | involvement in the award of State contracts or in regulatory or | ||||||
| 6 | licensing decisions. | ||||||
| 7 | (e) The Joint Committee on Legislative Support Services, | ||||||
| 8 | the Auditor General, and each of the executive branch | ||||||
| 9 | constitutional officers and legislative leaders subject to | ||||||
| 10 | subsection (c) of this Section shall provide written | ||||||
| 11 | notification to all employees in positions subject to the | ||||||
| 12 | policies required by subsection (c) or a determination made | ||||||
| 13 | under subsection (d): (1) upon hiring, promotion, or transfer | ||||||
| 14 | into the relevant position; and (2) at the time the employee's | ||||||
| 15 | duties are changed in such a way as to qualify that employee. | ||||||
| 16 | An employee receiving notification must certify in writing that | ||||||
| 17 | the person was advised of the prohibition and the requirement | ||||||
| 18 | to notify the appropriate Inspector General in subsection (f). | ||||||
| 19 | (f) Any State employee in a position subject to the | ||||||
| 20 | policies required by subsection (c) or to a determination under | ||||||
| 21 | subsection (d), but who does not fall within the prohibition of | ||||||
| 22 | subsection (h) below, who is offered non-State employment | ||||||
| 23 | during State employment or within a period of one year | ||||||
| 24 | immediately after termination of State employment shall, prior | ||||||
| 25 | to accepting such non-State employment, notify the appropriate | ||||||
| 26 | Inspector General. Within 10 calendar days after receiving | ||||||
| |||||||
| |||||||
| 1 | notification from an employee in a position subject to the | ||||||
| 2 | policies required by subsection (c), such Inspector General | ||||||
| 3 | shall make a determination as to whether the State employee is | ||||||
| 4 | restricted from accepting such employment by subsection (a) or | ||||||
| 5 | (b). In making a determination, in addition to any other | ||||||
| 6 | relevant information, an Inspector General shall assess the | ||||||
| 7 | effect of the prospective employment or relationship upon | ||||||
| 8 | decisions referred to in subsections (a) and (b), based on the | ||||||
| 9 | totality of the participation by the former officer, member, or | ||||||
| 10 | State employee in those decisions. A determination by an | ||||||
| 11 | Inspector General must be in writing, signed and dated by the | ||||||
| 12 | Inspector General, and delivered to the subject of the | ||||||
| 13 | determination within 10 calendar days or the person is deemed | ||||||
| 14 | eligible for the employment opportunity. For purposes of this | ||||||
| 15 | subsection, "appropriate Inspector General" means (i) for | ||||||
| 16 | members and employees of the legislative branch, the | ||||||
| 17 | Legislative Inspector General; (ii) for the Auditor General and | ||||||
| 18 | employees of the Office of the Auditor General, the Inspector | ||||||
| 19 | General provided for in Section 30-5 of this Act; and (iii) for | ||||||
| 20 | executive branch officers and employees, the Inspector General | ||||||
| 21 | having jurisdiction over the officer or employee. Notice of any | ||||||
| 22 | determination of an Inspector General and of any such appeal | ||||||
| 23 | shall be given to the ultimate jurisdictional authority, the | ||||||
| 24 | Attorney General, and the Executive Ethics Commission. | ||||||
| 25 | (g) An Inspector General's determination regarding | ||||||
| 26 | restrictions under subsection (a) or (b) may be appealed to the | ||||||
| |||||||
| |||||||
| 1 | appropriate Ethics Commission by the person subject to the | ||||||
| 2 | decision or the Attorney General no later than the 10th | ||||||
| 3 | calendar day after the date of the determination. | ||||||
| 4 | On appeal, the Ethics Commission or Auditor General shall | ||||||
| 5 | seek, accept, and consider written public comments regarding a | ||||||
| 6 | determination. In deciding whether to uphold an Inspector | ||||||
| 7 | General's determination, the appropriate Ethics Commission or | ||||||
| 8 | Auditor General shall assess, in addition to any other relevant | ||||||
| 9 | information, the effect of the prospective employment or | ||||||
| 10 | relationship upon the decisions referred to in subsections (a) | ||||||
| 11 | and (b), based on the totality of the participation by the | ||||||
| 12 | former officer, member, or State employee in those decisions. | ||||||
| 13 | The Ethics Commission shall decide whether to uphold an | ||||||
| 14 | Inspector General's determination within 10 calendar days or | ||||||
| 15 | the person is deemed eligible for the employment opportunity. | ||||||
| 16 | (h) The following officers, members, or State employees | ||||||
| 17 | shall not, within a period of one year immediately after | ||||||
| 18 | termination of office or State employment, knowingly accept | ||||||
| 19 | employment or receive compensation or fees for services from a | ||||||
| 20 | person or entity if the person or entity or its parent or | ||||||
| 21 | subsidiary, during the year immediately preceding termination | ||||||
| 22 | of State employment, was a party to a State contract or | ||||||
| 23 | contracts with a cumulative value of $25,000 or more involving | ||||||
| 24 | the officer, member, or State employee's State agency, or was | ||||||
| 25 | the subject of a regulatory or licensing decision involving the | ||||||
| 26 | officer, member, or State employee's State agency, regardless | ||||||
| |||||||
| |||||||
| 1 | of whether he or she participated personally and substantially | ||||||
| 2 | in the award of the State contract or contracts or the making | ||||||
| 3 | of the regulatory or licensing decision in question: | ||||||
| 4 | (1) members or officers; | ||||||
| 5 | (2) members of a commission or board created by the | ||||||
| 6 | Illinois Constitution; | ||||||
| 7 | (3) persons whose appointment to office is subject to | ||||||
| 8 | the advice and consent of the Senate; | ||||||
| 9 | (4) the head of a department, commission, board, | ||||||
| 10 | division, bureau, authority, or other administrative unit | ||||||
| 11 | within the government of this State; | ||||||
| 12 | (5) chief procurement officers, State purchasing | ||||||
| 13 | officers, and their designees whose duties are directly | ||||||
| 14 | related to State procurement; and | ||||||
| 15 | (6) chiefs of staff, deputy chiefs of staff, associate | ||||||
| 16 | chiefs of staff, assistant chiefs of staff, and deputy | ||||||
| 17 | governors; | ||||||
| 18 | (7) employees of the Illinois Racing Board; and | ||||||
| 19 | (8) employees of the Illinois Gaming Board. | ||||||
| 20 | (i) For the purposes of this Section, with respect to | ||||||
| 21 | officers or employees of a regional transit board, as defined | ||||||
| 22 | in this Act, the phrase "person or entity" does not include: | ||||||
| 23 | (i) the United States government, (ii) the State, (iii) | ||||||
| 24 | municipalities, as defined under Article VII, Section 1 of the | ||||||
| 25 | Illinois Constitution, (iv) units of local government, as | ||||||
| 26 | defined under Article VII, Section 1 of the Illinois | ||||||
| |||||||
| |||||||
| 1 | Constitution, or (v) school districts. | ||||||
| 2 | (Source: P.A. 101-31, eff. 6-28-19; 101-593, eff. 12-4-19.)
| ||||||
| 3 | Section 10-340. The Alcoholism and Other Drug Abuse and | ||||||
| 4 | Dependency Act is amended by changing Section 5-20 as follows:
| ||||||
| 5 | (20 ILCS 301/5-20)
| ||||||
| 6 | Sec. 5-20. Gambling disorders.
| ||||||
| 7 | (a) Subject to appropriation, the Department shall | ||||||
| 8 | establish a program for
public education, research, and | ||||||
| 9 | training regarding
gambling disorders and the treatment and | ||||||
| 10 | prevention of gambling disorders.
Subject to specific | ||||||
| 11 | appropriation for these stated purposes, the program must
| ||||||
| 12 | include all of the following:
| ||||||
| 13 | (1) Establishment and maintenance of a toll-free "800" | ||||||
| 14 | telephone number
to provide crisis counseling and referral | ||||||
| 15 | services to families experiencing
difficulty as a result of | ||||||
| 16 | gambling disorders.
| ||||||
| 17 | (2) Promotion of public awareness regarding the | ||||||
| 18 | recognition and
prevention of gambling disorders.
| ||||||
| 19 | (3) Facilitation, through in-service training and | ||||||
| 20 | other means, of the
availability of effective assistance | ||||||
| 21 | programs for gambling disorders.
| ||||||
| 22 | (4) Conducting studies to identify adults and | ||||||
| 23 | juveniles in this
State who have, or who are at risk of | ||||||
| 24 | developing, gambling disorders.
| ||||||
| |||||||
| |||||||
| 1 | (b) Subject to appropriation, the Department shall either | ||||||
| 2 | establish and
maintain the program or contract with a private | ||||||
| 3 | or public entity for the
establishment and maintenance of the | ||||||
| 4 | program. Subject to appropriation, either
the Department or the | ||||||
| 5 | private or public entity shall implement the toll-free
| ||||||
| 6 | telephone number, promote public awareness, and conduct | ||||||
| 7 | in-service training
concerning gambling disorders.
| ||||||
| 8 | (c) Subject to appropriation, the Department shall produce | ||||||
| 9 | and supply the
signs specified in Section 10.7 of the Illinois | ||||||
| 10 | Lottery Law, Section 34.1 of
the Illinois Horse Racing Act of | ||||||
| 11 | 1975, Section 4.3 of the Bingo License and Tax
Act, Section 8.1 | ||||||
| 12 | of the Charitable Games Act, and Section 13.1 of the Illinois | ||||||
| 13 | Riverboat
Gambling Act.
| ||||||
| 14 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 15 | Section 10-350. The Illinois Lottery Law is amended by | ||||||
| 16 | changing Section 9.1 as follows:
| ||||||
| 17 | (20 ILCS 1605/9.1) | ||||||
| 18 | Sec. 9.1. Private manager and management agreement. | ||||||
| 19 | (a) As used in this Section: | ||||||
| 20 | "Offeror" means a person or group of persons that responds | ||||||
| 21 | to a request for qualifications under this Section. | ||||||
| 22 | "Request for qualifications" means all materials and | ||||||
| 23 | documents prepared by the Department to solicit the following | ||||||
| 24 | from offerors: | ||||||
| |||||||
| |||||||
| 1 | (1) Statements of qualifications. | ||||||
| 2 | (2) Proposals to enter into a management agreement, | ||||||
| 3 | including the identity of any prospective vendor or vendors | ||||||
| 4 | that the offeror intends to initially engage to assist the | ||||||
| 5 | offeror in performing its obligations under the management | ||||||
| 6 | agreement. | ||||||
| 7 | "Final offer" means the last proposal submitted by an | ||||||
| 8 | offeror in response to the request for qualifications, | ||||||
| 9 | including the identity of any prospective vendor or vendors | ||||||
| 10 | that the offeror intends to initially engage to assist the | ||||||
| 11 | offeror in performing its obligations under the management | ||||||
| 12 | agreement. | ||||||
| 13 | "Final offeror" means the offeror ultimately selected by | ||||||
| 14 | the Governor to be the private manager for the Lottery under | ||||||
| 15 | subsection (h) of this Section. | ||||||
| 16 | (b) By September 15, 2010, the Governor shall select a | ||||||
| 17 | private manager for the total management of the Lottery with | ||||||
| 18 | integrated functions, such as lottery game design, supply of | ||||||
| 19 | goods and services, and advertising and as specified in this | ||||||
| 20 | Section. | ||||||
| 21 | (c) Pursuant to the terms of this subsection, the | ||||||
| 22 | Department shall endeavor to expeditiously terminate the | ||||||
| 23 | existing contracts in support of the Lottery in effect on July | ||||||
| 24 | 13, 2009 (the effective date of Public Act 96-37) this | ||||||
| 25 | amendatory Act of the 96th General Assembly in connection with | ||||||
| 26 | the selection of the private manager. As part of its obligation | ||||||
| |||||||
| |||||||
| 1 | to terminate these contracts and select the private manager, | ||||||
| 2 | the Department shall establish a mutually agreeable timetable | ||||||
| 3 | to transfer the functions of existing contractors to the | ||||||
| 4 | private manager so that existing Lottery operations are not | ||||||
| 5 | materially diminished or impaired during the transition. To | ||||||
| 6 | that end, the Department shall do the following: | ||||||
| 7 | (1) where such contracts contain a provision | ||||||
| 8 | authorizing termination upon notice, the Department shall | ||||||
| 9 | provide notice of termination to occur upon the mutually | ||||||
| 10 | agreed timetable for transfer of functions; | ||||||
| 11 | (2) upon the expiration of any initial term or renewal | ||||||
| 12 | term of the current Lottery contracts, the Department shall | ||||||
| 13 | not renew such contract for a term extending beyond the | ||||||
| 14 | mutually agreed timetable for transfer of functions; or | ||||||
| 15 | (3) in the event any current contract provides for | ||||||
| 16 | termination of that contract upon the implementation of a | ||||||
| 17 | contract with the private manager, the Department shall | ||||||
| 18 | perform all necessary actions to terminate the contract on | ||||||
| 19 | the date that coincides with the mutually agreed timetable | ||||||
| 20 | for transfer of functions. | ||||||
| 21 | If the contracts to support the current operation of the | ||||||
| 22 | Lottery in effect on July 13, 2009 (the effective date of | ||||||
| 23 | Public Act 96-34) this amendatory Act of the 96th General | ||||||
| 24 | Assembly are not subject to termination as provided for in this | ||||||
| 25 | subsection (c), then the Department may include a provision in | ||||||
| 26 | the contract with the private manager specifying a mutually | ||||||
| |||||||
| |||||||
| 1 | agreeable methodology for incorporation. | ||||||
| 2 | (c-5) The Department shall include provisions in the | ||||||
| 3 | management agreement whereby the private manager shall, for a | ||||||
| 4 | fee, and pursuant to a contract negotiated with the Department | ||||||
| 5 | (the "Employee Use Contract"), utilize the services of current | ||||||
| 6 | Department employees to assist in the administration and | ||||||
| 7 | operation of the Lottery. The Department shall be the employer | ||||||
| 8 | of all such bargaining unit employees assigned to perform such | ||||||
| 9 | work for the private manager, and such employees shall be State | ||||||
| 10 | employees, as defined by the Personnel Code. Department | ||||||
| 11 | employees shall operate under the same employment policies, | ||||||
| 12 | rules, regulations, and procedures, as other employees of the | ||||||
| 13 | Department. In addition, neither historical representation | ||||||
| 14 | rights under the Illinois Public Labor Relations Act, nor | ||||||
| 15 | existing collective bargaining agreements, shall be disturbed | ||||||
| 16 | by the management agreement with the private manager for the | ||||||
| 17 | management of the Lottery. | ||||||
| 18 | (d) The management agreement with the private manager shall | ||||||
| 19 | include all of the following: | ||||||
| 20 | (1) A term not to exceed 10 years, including any | ||||||
| 21 | renewals. | ||||||
| 22 | (2) A provision specifying that the Department: | ||||||
| 23 | (A) shall exercise actual control over all | ||||||
| 24 | significant business decisions; | ||||||
| 25 | (A-5) has the authority to direct or countermand | ||||||
| 26 | operating decisions by the private manager at any time; | ||||||
| |||||||
| |||||||
| 1 | (B) has ready access at any time to information | ||||||
| 2 | regarding Lottery operations; | ||||||
| 3 | (C) has the right to demand and receive information | ||||||
| 4 | from the private manager concerning any aspect of the | ||||||
| 5 | Lottery operations at any time; and | ||||||
| 6 | (D) retains ownership of all trade names, | ||||||
| 7 | trademarks, and intellectual property associated with | ||||||
| 8 | the Lottery. | ||||||
| 9 | (3) A provision imposing an affirmative duty on the | ||||||
| 10 | private manager to provide the Department with material | ||||||
| 11 | information and with any information the private manager | ||||||
| 12 | reasonably believes the Department would want to know to | ||||||
| 13 | enable the Department to conduct the Lottery. | ||||||
| 14 | (4) A provision requiring the private manager to | ||||||
| 15 | provide the Department with advance notice of any operating | ||||||
| 16 | decision that bears significantly on the public interest, | ||||||
| 17 | including, but not limited to, decisions on the kinds of | ||||||
| 18 | games to be offered to the public and decisions affecting | ||||||
| 19 | the relative risk and reward of the games being offered, so | ||||||
| 20 | the Department has a reasonable opportunity to evaluate and | ||||||
| 21 | countermand that decision. | ||||||
| 22 | (5) A provision providing for compensation of the | ||||||
| 23 | private manager that may consist of, among other things, a | ||||||
| 24 | fee for services and a performance based bonus as | ||||||
| 25 | consideration for managing the Lottery, including terms | ||||||
| 26 | that may provide the private manager with an increase in | ||||||
| |||||||
| |||||||
| 1 | compensation if Lottery revenues grow by a specified | ||||||
| 2 | percentage in a given year. | ||||||
| 3 | (6) (Blank). | ||||||
| 4 | (7) A provision requiring the deposit of all Lottery | ||||||
| 5 | proceeds to be deposited into the State Lottery Fund except | ||||||
| 6 | as otherwise provided in Section 20 of this Act. | ||||||
| 7 | (8) A provision requiring the private manager to locate | ||||||
| 8 | its principal office within the State. | ||||||
| 9 | (8-5) A provision encouraging that at least 20% of the | ||||||
| 10 | cost of contracts entered into for goods and services by | ||||||
| 11 | the private manager in connection with its management of | ||||||
| 12 | the Lottery, other than contracts with sales agents or | ||||||
| 13 | technical advisors, be awarded to businesses that are a | ||||||
| 14 | minority-owned business, a women-owned business, or a | ||||||
| 15 | business owned by a person with disability, as those terms | ||||||
| 16 | are defined in the Business Enterprise for Minorities, | ||||||
| 17 | Women, and Persons with Disabilities Act. | ||||||
| 18 | (9) A requirement that so long as the private manager | ||||||
| 19 | complies with all the conditions of the agreement under the | ||||||
| 20 | oversight of the Department, the private manager shall have | ||||||
| 21 | the following duties and obligations with respect to the | ||||||
| 22 | management of the Lottery: | ||||||
| 23 | (A) The right to use equipment and other assets | ||||||
| 24 | used in the operation of the Lottery. | ||||||
| 25 | (B) The rights and obligations under contracts | ||||||
| 26 | with retailers and vendors. | ||||||
| |||||||
| |||||||
| 1 | (C) The implementation of a comprehensive security | ||||||
| 2 | program by the private manager. | ||||||
| 3 | (D) The implementation of a comprehensive system | ||||||
| 4 | of internal audits. | ||||||
| 5 | (E) The implementation of a program by the private | ||||||
| 6 | manager to curb compulsive gambling by persons playing | ||||||
| 7 | the Lottery. | ||||||
| 8 | (F) A system for determining (i) the type of | ||||||
| 9 | Lottery games, (ii) the method of selecting winning | ||||||
| 10 | tickets, (iii) the manner of payment of prizes to | ||||||
| 11 | holders of winning tickets, (iv) the frequency of | ||||||
| 12 | drawings of winning tickets, (v) the method to be used | ||||||
| 13 | in selling tickets, (vi) a system for verifying the | ||||||
| 14 | validity of tickets claimed to be winning tickets, | ||||||
| 15 | (vii) the basis upon which retailer commissions are | ||||||
| 16 | established by the manager, and (viii) minimum | ||||||
| 17 | payouts. | ||||||
| 18 | (10) A requirement that advertising and promotion must | ||||||
| 19 | be consistent with Section 7.8a of this Act. | ||||||
| 20 | (11) A requirement that the private manager market the | ||||||
| 21 | Lottery to those residents who are new, infrequent, or | ||||||
| 22 | lapsed players of the Lottery, especially those who are | ||||||
| 23 | most likely to make regular purchases on the Internet as | ||||||
| 24 | permitted by law. | ||||||
| 25 | (12) A code of ethics for the private manager's | ||||||
| 26 | officers and employees. | ||||||
| |||||||
| |||||||
| 1 | (13) A requirement that the Department monitor and | ||||||
| 2 | oversee the private manager's practices and take action | ||||||
| 3 | that the Department considers appropriate to ensure that | ||||||
| 4 | the private manager is in compliance with the terms of the | ||||||
| 5 | management agreement, while allowing the manager, unless | ||||||
| 6 | specifically prohibited by law or the management | ||||||
| 7 | agreement, to negotiate and sign its own contracts with | ||||||
| 8 | vendors. | ||||||
| 9 | (14) A provision requiring the private manager to | ||||||
| 10 | periodically file, at least on an annual basis, appropriate | ||||||
| 11 | financial statements in a form and manner acceptable to the | ||||||
| 12 | Department. | ||||||
| 13 | (15) Cash reserves requirements. | ||||||
| 14 | (16) Procedural requirements for obtaining the prior | ||||||
| 15 | approval of the Department when a management agreement or | ||||||
| 16 | an interest in a management agreement is sold, assigned, | ||||||
| 17 | transferred, or pledged as collateral to secure financing. | ||||||
| 18 | (17) Grounds for the termination of the management | ||||||
| 19 | agreement by the Department or the private manager. | ||||||
| 20 | (18) Procedures for amendment of the agreement. | ||||||
| 21 | (19) A provision requiring the private manager to | ||||||
| 22 | engage in an open and competitive bidding process for any | ||||||
| 23 | procurement having a cost in excess of $50,000 that is not | ||||||
| 24 | a part of the private manager's final offer. The process | ||||||
| 25 | shall favor the selection of a vendor deemed to have | ||||||
| 26 | submitted a proposal that provides the Lottery with the | ||||||
| |||||||
| |||||||
| 1 | best overall value. The process shall not be subject to the | ||||||
| 2 | provisions of the Illinois Procurement Code, unless | ||||||
| 3 | specifically required by the management agreement. | ||||||
| 4 | (20) The transition of rights and obligations, | ||||||
| 5 | including any associated equipment or other assets used in | ||||||
| 6 | the operation of the Lottery, from the manager to any | ||||||
| 7 | successor manager of the lottery, including the | ||||||
| 8 | Department, following the termination of or foreclosure | ||||||
| 9 | upon the management agreement. | ||||||
| 10 | (21) Right of use of copyrights, trademarks, and | ||||||
| 11 | service marks held by the Department in the name of the | ||||||
| 12 | State. The agreement must provide that any use of them by | ||||||
| 13 | the manager shall only be for the purpose of fulfilling its | ||||||
| 14 | obligations under the management agreement during the term | ||||||
| 15 | of the agreement. | ||||||
| 16 | (22) The disclosure of any information requested by the | ||||||
| 17 | Department to enable it to comply with the reporting | ||||||
| 18 | requirements and information requests provided for under | ||||||
| 19 | subsection (p) of this Section. | ||||||
| 20 | (e) Notwithstanding any other law to the contrary, the | ||||||
| 21 | Department shall select a private manager through a competitive | ||||||
| 22 | request for qualifications process consistent with Section | ||||||
| 23 | 20-35 of the Illinois Procurement Code, which shall take into | ||||||
| 24 | account: | ||||||
| 25 | (1) the offeror's ability to market the Lottery to | ||||||
| 26 | those residents who are new, infrequent, or lapsed players | ||||||
| |||||||
| |||||||
| 1 | of the Lottery, especially those who are most likely to | ||||||
| 2 | make regular purchases on the Internet; | ||||||
| 3 | (2) the offeror's ability to address the State's | ||||||
| 4 | concern with the social effects of gambling on those who | ||||||
| 5 | can least afford to do so; | ||||||
| 6 | (3) the offeror's ability to provide the most | ||||||
| 7 | successful management of the Lottery for the benefit of the | ||||||
| 8 | people of the State based on current and past business | ||||||
| 9 | practices or plans of the offeror; and | ||||||
| 10 | (4) the offeror's poor or inadequate past performance | ||||||
| 11 | in servicing, equipping, operating or managing a lottery on | ||||||
| 12 | behalf of Illinois, another State or foreign government and | ||||||
| 13 | attracting persons who are not currently regular players of | ||||||
| 14 | a lottery. | ||||||
| 15 | (f) The Department may retain the services of an advisor or | ||||||
| 16 | advisors with significant experience in financial services or | ||||||
| 17 | the management, operation, and procurement of goods, services, | ||||||
| 18 | and equipment for a government-run lottery to assist in the | ||||||
| 19 | preparation of the terms of the request for qualifications and | ||||||
| 20 | selection of the private manager. Any prospective advisor | ||||||
| 21 | seeking to provide services under this subsection (f) shall | ||||||
| 22 | disclose any material business or financial relationship | ||||||
| 23 | during the past 3 years with any potential offeror, or with a | ||||||
| 24 | contractor or subcontractor presently providing goods, | ||||||
| 25 | services, or equipment to the Department to support the | ||||||
| 26 | Lottery. The Department shall evaluate the material business or | ||||||
| |||||||
| |||||||
| 1 | financial relationship of each prospective advisor. The | ||||||
| 2 | Department shall not select any prospective advisor with a | ||||||
| 3 | substantial business or financial relationship that the | ||||||
| 4 | Department deems to impair the objectivity of the services to | ||||||
| 5 | be provided by the prospective advisor. During the course of | ||||||
| 6 | the advisor's engagement by the Department, and for a period of | ||||||
| 7 | one year thereafter, the advisor shall not enter into any | ||||||
| 8 | business or financial relationship with any offeror or any | ||||||
| 9 | vendor identified to assist an offeror in performing its | ||||||
| 10 | obligations under the management agreement. Any advisor | ||||||
| 11 | retained by the Department shall be disqualified from being an | ||||||
| 12 | offeror.
The Department shall not include terms in the request | ||||||
| 13 | for qualifications that provide a material advantage whether | ||||||
| 14 | directly or indirectly to any potential offeror, or any | ||||||
| 15 | contractor or subcontractor presently providing goods, | ||||||
| 16 | services, or equipment to the Department to support the | ||||||
| 17 | Lottery, including terms contained in previous responses to | ||||||
| 18 | requests for proposals or qualifications submitted to | ||||||
| 19 | Illinois, another State or foreign government when those terms | ||||||
| 20 | are uniquely associated with a particular potential offeror, | ||||||
| 21 | contractor, or subcontractor. The request for proposals | ||||||
| 22 | offered by the Department on December 22, 2008 as | ||||||
| 23 | "LOT08GAMESYS" and reference number "22016176" is declared | ||||||
| 24 | void. | ||||||
| 25 | (g) The Department shall select at least 2 offerors as | ||||||
| 26 | finalists to potentially serve as the private manager no later | ||||||
| |||||||
| |||||||
| 1 | than August 9, 2010. Upon making preliminary selections, the | ||||||
| 2 | Department shall schedule a public hearing on the finalists' | ||||||
| 3 | proposals and provide public notice of the hearing at least 7 | ||||||
| 4 | calendar days before the hearing. The notice must include all | ||||||
| 5 | of the following: | ||||||
| 6 | (1) The date, time, and place of the hearing. | ||||||
| 7 | (2) The subject matter of the hearing. | ||||||
| 8 | (3) A brief description of the management agreement to | ||||||
| 9 | be awarded. | ||||||
| 10 | (4) The identity of the offerors that have been | ||||||
| 11 | selected as finalists to serve as the private manager. | ||||||
| 12 | (5) The address and telephone number of the Department. | ||||||
| 13 | (h) At the public hearing, the Department shall (i) provide | ||||||
| 14 | sufficient time for each finalist to present and explain its | ||||||
| 15 | proposal to the Department and the Governor or the Governor's | ||||||
| 16 | designee, including an opportunity to respond to questions | ||||||
| 17 | posed by the Department, Governor, or designee and (ii) allow | ||||||
| 18 | the public and non-selected offerors to comment on the | ||||||
| 19 | presentations. The Governor or a designee shall attend the | ||||||
| 20 | public hearing. After the public hearing, the Department shall | ||||||
| 21 | have 14 calendar days to recommend to the Governor whether a | ||||||
| 22 | management agreement should be entered into with a particular | ||||||
| 23 | finalist. After reviewing the Department's recommendation, the | ||||||
| 24 | Governor may accept or reject the Department's recommendation, | ||||||
| 25 | and shall select a final offeror as the private manager by | ||||||
| 26 | publication of a notice in the Illinois Procurement Bulletin on | ||||||
| |||||||
| |||||||
| 1 | or before September 15, 2010. The Governor shall include in the | ||||||
| 2 | notice a detailed explanation and the reasons why the final | ||||||
| 3 | offeror is superior to other offerors and will provide | ||||||
| 4 | management services in a manner that best achieves the | ||||||
| 5 | objectives of this Section. The Governor shall also sign the | ||||||
| 6 | management agreement with the private manager. | ||||||
| 7 | (i) Any action to contest the private manager selected by | ||||||
| 8 | the Governor under this Section must be brought within 7 | ||||||
| 9 | calendar days after the publication of the notice of the | ||||||
| 10 | designation of the private manager as provided in subsection | ||||||
| 11 | (h) of this Section. | ||||||
| 12 | (j) The Lottery shall remain, for so long as a private | ||||||
| 13 | manager manages the Lottery in accordance with provisions of | ||||||
| 14 | this Act, a Lottery conducted by the State, and the State shall | ||||||
| 15 | not be authorized to sell or transfer the Lottery to a third | ||||||
| 16 | party. | ||||||
| 17 | (k) Any tangible personal property used exclusively in | ||||||
| 18 | connection with the lottery that is owned by the Department and | ||||||
| 19 | leased to the private manager shall be owned by the Department | ||||||
| 20 | in the name of the State and shall be considered to be public | ||||||
| 21 | property devoted to an essential public and governmental | ||||||
| 22 | function. | ||||||
| 23 | (l) The Department may exercise any of its powers under | ||||||
| 24 | this Section or any other law as necessary or desirable for the | ||||||
| 25 | execution of the Department's powers under this Section. | ||||||
| 26 | (m) Neither this Section nor any management agreement | ||||||
| |||||||
| |||||||
| 1 | entered into under this Section prohibits the General Assembly | ||||||
| 2 | from authorizing forms of gambling that are not in direct | ||||||
| 3 | competition with the Lottery. The forms of gambling authorized | ||||||
| 4 | by this amendatory Act of the 101st General Assembly constitute | ||||||
| 5 | authorized forms of gambling that are not in direct competition | ||||||
| 6 | with the Lottery. | ||||||
| 7 | (n) The private manager shall be subject to a complete | ||||||
| 8 | investigation in the third, seventh, and tenth years of the | ||||||
| 9 | agreement (if the agreement is for a 10-year term) by the | ||||||
| 10 | Department in cooperation with the Auditor General to determine | ||||||
| 11 | whether the private manager has complied with this Section and | ||||||
| 12 | the management agreement. The private manager shall bear the | ||||||
| 13 | cost of an investigation or reinvestigation of the private | ||||||
| 14 | manager under this subsection. | ||||||
| 15 | (o) The powers conferred by this Section are in addition | ||||||
| 16 | and supplemental to the powers conferred by any other law. If | ||||||
| 17 | any other law or rule is inconsistent with this Section, | ||||||
| 18 | including, but not limited to, provisions of the Illinois | ||||||
| 19 | Procurement Code, then this Section controls as to any | ||||||
| 20 | management agreement entered into under this Section. This | ||||||
| 21 | Section and any rules adopted under this Section contain full | ||||||
| 22 | and complete authority for a management agreement between the | ||||||
| 23 | Department and a private manager. No law, procedure, | ||||||
| 24 | proceeding, publication, notice, consent, approval, order, or | ||||||
| 25 | act by the Department or any other officer, Department, agency, | ||||||
| 26 | or instrumentality of the State or any political subdivision is | ||||||
| |||||||
| |||||||
| 1 | required for the Department to enter into a management | ||||||
| 2 | agreement under this Section. This Section contains full and | ||||||
| 3 | complete authority for the Department to approve any contracts | ||||||
| 4 | entered into by a private manager with a vendor providing | ||||||
| 5 | goods, services, or both goods and services to the private | ||||||
| 6 | manager under the terms of the management agreement, including | ||||||
| 7 | subcontractors of such vendors. | ||||||
| 8 | Upon receipt of a written request from the Chief | ||||||
| 9 | Procurement Officer, the Department shall provide to the Chief | ||||||
| 10 | Procurement Officer a complete and un-redacted copy of the | ||||||
| 11 | management agreement or any contract that is subject to the | ||||||
| 12 | Department's approval authority under this subsection (o). The | ||||||
| 13 | Department shall provide a copy of the agreement or contract to | ||||||
| 14 | the Chief Procurement Officer in the time specified by the | ||||||
| 15 | Chief Procurement Officer in his or her written request, but no | ||||||
| 16 | later than 5 business days after the request is received by the | ||||||
| 17 | Department. The Chief Procurement Officer must retain any | ||||||
| 18 | portions of the management agreement or of any contract | ||||||
| 19 | designated by the Department as confidential, proprietary, or | ||||||
| 20 | trade secret information in complete confidence pursuant to | ||||||
| 21 | subsection (g) of Section 7 of the Freedom of Information Act. | ||||||
| 22 | The Department shall also provide the Chief Procurement Officer | ||||||
| 23 | with reasonable advance written notice of any contract that is | ||||||
| 24 | pending Department approval. | ||||||
| 25 | Notwithstanding any other provision of this Section to the | ||||||
| 26 | contrary, the Chief Procurement Officer shall adopt | ||||||
| |||||||
| |||||||
| 1 | administrative rules, including emergency rules, to establish | ||||||
| 2 | a procurement process to select a successor private manager if | ||||||
| 3 | a private management agreement has been terminated. The | ||||||
| 4 | selection process shall at a minimum take into account the | ||||||
| 5 | criteria set forth in items (1) through (4) of subsection (e) | ||||||
| 6 | of this Section and may include provisions consistent with | ||||||
| 7 | subsections (f), (g), (h), and (i) of this Section. The Chief | ||||||
| 8 | Procurement Officer shall also implement and administer the | ||||||
| 9 | adopted selection process upon the termination of a private | ||||||
| 10 | management agreement. The Department, after the Chief | ||||||
| 11 | Procurement Officer certifies that the procurement process has | ||||||
| 12 | been followed in accordance with the rules adopted under this | ||||||
| 13 | subsection (o), shall select a final offeror as the private | ||||||
| 14 | manager and sign the management agreement with the private | ||||||
| 15 | manager. | ||||||
| 16 | Except as provided in Sections 21.5, 21.6, 21.7, 21.8, | ||||||
| 17 | 21.9, 21.10, 21.11, 21.12, and 21.13, the Department shall | ||||||
| 18 | distribute all proceeds of lottery tickets and shares sold in | ||||||
| 19 | the following priority and manner: | ||||||
| 20 | (1) The payment of prizes and retailer bonuses. | ||||||
| 21 | (2) The payment of costs incurred in the operation and | ||||||
| 22 | administration of the Lottery, including the payment of | ||||||
| 23 | sums due to the private manager under the management | ||||||
| 24 | agreement with the Department. | ||||||
| 25 | (3) On the last day of each month or as soon thereafter | ||||||
| 26 | as possible, the State Comptroller shall direct and the | ||||||
| |||||||
| |||||||
| 1 | State Treasurer shall transfer from the State Lottery Fund | ||||||
| 2 | to the Common School Fund an amount that is equal to the | ||||||
| 3 | proceeds transferred in the corresponding month of fiscal | ||||||
| 4 | year 2009, as adjusted for inflation, to the Common School | ||||||
| 5 | Fund. | ||||||
| 6 | (4) On or before September 30 of each fiscal year, | ||||||
| 7 | deposit any estimated remaining proceeds from the prior | ||||||
| 8 | fiscal year, subject to payments under items (1), (2), and | ||||||
| 9 | (3), into the Capital Projects Fund. Beginning in fiscal | ||||||
| 10 | year 2019, the amount deposited shall be increased or | ||||||
| 11 | decreased each year by the amount the estimated payment | ||||||
| 12 | differs from the amount determined from each year-end | ||||||
| 13 | financial audit. Only remaining net deficits from prior | ||||||
| 14 | fiscal years may reduce the requirement to deposit these | ||||||
| 15 | funds, as determined by the annual financial audit. | ||||||
| 16 | (p) The Department shall be subject to the following | ||||||
| 17 | reporting and information request requirements: | ||||||
| 18 | (1) the Department shall submit written quarterly | ||||||
| 19 | reports to the Governor and the General Assembly on the | ||||||
| 20 | activities and actions of the private manager selected | ||||||
| 21 | under this Section; | ||||||
| 22 | (2) upon request of the Chief Procurement Officer, the | ||||||
| 23 | Department shall promptly produce information related to | ||||||
| 24 | the procurement activities of the Department and the | ||||||
| 25 | private manager requested by the Chief Procurement | ||||||
| 26 | Officer; the Chief Procurement Officer must retain | ||||||
| |||||||
| |||||||
| 1 | confidential, proprietary, or trade secret information | ||||||
| 2 | designated by the Department in complete confidence | ||||||
| 3 | pursuant to subsection (g) of Section 7 of the Freedom of | ||||||
| 4 | Information Act; and | ||||||
| 5 | (3) at least 30 days prior to the beginning of the | ||||||
| 6 | Department's fiscal year, the Department shall prepare an | ||||||
| 7 | annual written report on the activities of the private | ||||||
| 8 | manager selected under this Section and deliver that report | ||||||
| 9 | to the Governor and General Assembly. | ||||||
| 10 | (Source: P.A. 100-391, eff. 8-25-17; 100-587, eff. 6-4-18; | ||||||
| 11 | 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18; 101-31, eff. | ||||||
| 12 | 6-28-19; 101-81, eff. 7-12-19; 101-561, eff. 8-23-19; revised | ||||||
| 13 | 10-21-19.)
| ||||||
| 14 | Section 10-360. The Department of Revenue Law of the
Civil | ||||||
| 15 | Administrative Code of Illinois is amended by changing Section | ||||||
| 16 | 2505-305 as follows:
| ||||||
| 17 | (20 ILCS 2505/2505-305) (was 20 ILCS 2505/39b15.1)
| ||||||
| 18 | Sec. 2505-305. Investigators.
| ||||||
| 19 | (a) The Department has the power to
appoint investigators | ||||||
| 20 | to conduct all investigations,
searches, seizures, arrests, | ||||||
| 21 | and other duties imposed under the provisions
of any law | ||||||
| 22 | administered by the Department.
Except as provided in | ||||||
| 23 | subsection (c), these investigators have
and
may exercise all | ||||||
| 24 | the powers of peace officers solely for the purpose of
| ||||||
| |||||||
| |||||||
| 1 | enforcing taxing measures administered by the Department.
| ||||||
| 2 | (b) The Director must authorize to each investigator | ||||||
| 3 | employed under this
Section and
to any other employee of the | ||||||
| 4 | Department exercising the powers of a peace
officer a
distinct | ||||||
| 5 | badge that, on its face, (i) clearly states that the badge is
| ||||||
| 6 | authorized
by the
Department and (ii)
contains a unique | ||||||
| 7 | identifying number.
No other badge shall be authorized by
the | ||||||
| 8 | Department.
| ||||||
| 9 | (c) The Department may enter into agreements with the | ||||||
| 10 | Illinois Gaming Board providing that investigators appointed | ||||||
| 11 | under this Section shall exercise the peace officer powers set | ||||||
| 12 | forth in paragraph (20.6) of subsection (c) of Section 5 of the | ||||||
| 13 | Illinois Riverboat Gambling Act.
| ||||||
| 14 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 15 | Section 10-370. The State Finance Act is amended by | ||||||
| 16 | changing Section 6z-45 as follows:
| ||||||
| 17 | (30 ILCS 105/6z-45)
| ||||||
| 18 | Sec. 6z-45. The School Infrastructure Fund.
| ||||||
| 19 | (a) The School Infrastructure Fund is created as a special | ||||||
| 20 | fund
in the State Treasury.
| ||||||
| 21 | In addition to any other deposits authorized by law, | ||||||
| 22 | beginning January
1, 2000, on the first day of each month, or | ||||||
| 23 | as soon thereafter as may be
practical, the State Treasurer and | ||||||
| 24 | State Comptroller shall transfer the sum of
$5,000,000 from the | ||||||
| |||||||
| |||||||
| 1 | General Revenue Fund to the School Infrastructure Fund, except | ||||||
| 2 | that, notwithstanding any other provision of law, and in | ||||||
| 3 | addition to any other transfers that may be provided for by | ||||||
| 4 | law, before June 30, 2012, the Comptroller and the Treasurer | ||||||
| 5 | shall transfer $45,000,000 from the General Revenue Fund into | ||||||
| 6 | the School Infrastructure Fund, and, for fiscal year 2013 only, | ||||||
| 7 | the Treasurer and the Comptroller shall transfer $1,250,000 | ||||||
| 8 | from the General Revenue Fund to the School Infrastructure Fund | ||||||
| 9 | on the first day of each month;
provided, however, that no such | ||||||
| 10 | transfers shall be made from July 1, 2001
through June 30, | ||||||
| 11 | 2003.
| ||||||
| 12 | (a-5) Money in the School Infrastructure Fund may be used | ||||||
| 13 | to pay the expenses of the State Board of Education, the | ||||||
| 14 | Governor's Office of Management and Budget, and the Capital | ||||||
| 15 | Development Board in administering programs under the School | ||||||
| 16 | Construction Law, the total expenses not to exceed $1,315,000 | ||||||
| 17 | in any fiscal year. | ||||||
| 18 | (b) Subject to the transfer provisions set forth below, | ||||||
| 19 | money in the
School Infrastructure Fund shall, if and when the | ||||||
| 20 | State of Illinois incurs
any bonded indebtedness for the | ||||||
| 21 | construction of school improvements under subsection (e) of | ||||||
| 22 | Section 5 of the General Obligation Bond Act, be set aside and | ||||||
| 23 | used for the purpose of
paying and discharging annually the | ||||||
| 24 | principal and interest on that bonded
indebtedness then due and | ||||||
| 25 | payable, and for no other purpose.
| ||||||
| 26 | In addition to other transfers to the General Obligation | ||||||
| |||||||
| |||||||
| 1 | Bond Retirement and
Interest Fund made pursuant to Section 15 | ||||||
| 2 | of the General Obligation Bond Act,
upon each delivery of bonds | ||||||
| 3 | issued for construction of school improvements
under the School | ||||||
| 4 | Construction Law, the State Comptroller shall
compute and | ||||||
| 5 | certify to the State Treasurer the total amount of principal | ||||||
| 6 | of,
interest on, and premium, if any, on such bonds during the | ||||||
| 7 | then current and
each succeeding fiscal year.
With respect to | ||||||
| 8 | the interest payable on variable rate bonds, such
| ||||||
| 9 | certifications shall be calculated at the maximum rate of | ||||||
| 10 | interest that
may be payable during the fiscal year, after | ||||||
| 11 | taking into account any credits
permitted in the related | ||||||
| 12 | indenture or other instrument against the amount of
such | ||||||
| 13 | interest required to be appropriated for that period.
| ||||||
| 14 | On or before the last day of each month, the State | ||||||
| 15 | Treasurer and State
Comptroller shall transfer from the School | ||||||
| 16 | Infrastructure Fund to the General
Obligation Bond Retirement | ||||||
| 17 | and Interest Fund an amount sufficient to pay the
aggregate of | ||||||
| 18 | the principal of, interest on, and premium, if any, on the | ||||||
| 19 | bonds
payable on their next payment date, divided by the number | ||||||
| 20 | of monthly transfers
occurring between the last previous | ||||||
| 21 | payment date (or the delivery date if no
payment date has yet | ||||||
| 22 | occurred) and the next succeeding payment date.
Interest | ||||||
| 23 | payable on variable rate bonds shall be calculated at the | ||||||
| 24 | maximum
rate of interest that may be payable for the relevant | ||||||
| 25 | period, after taking into
account any credits permitted in the | ||||||
| 26 | related indenture or other instrument
against the amount of | ||||||
| |||||||
| |||||||
| 1 | such interest required to be appropriated for that
period.
| ||||||
| 2 | Interest for which moneys have already been deposited into the | ||||||
| 3 | capitalized
interest account within the General Obligation | ||||||
| 4 | Bond Retirement and Interest
Fund shall not be included in the | ||||||
| 5 | calculation of the amounts to be transferred
under this | ||||||
| 6 | subsection.
| ||||||
| 7 | (b-5) The money deposited into the School Infrastructure | ||||||
| 8 | Fund from transfers pursuant to subsections (c-30) and (c-35) | ||||||
| 9 | of Section 13 of the Illinois Riverboat Gambling Act shall be | ||||||
| 10 | applied, without further direction, as provided in subsection | ||||||
| 11 | (b-3) of Section 5-35 of the School Construction Law. | ||||||
| 12 | (c) The surplus, if any, in the School Infrastructure Fund | ||||||
| 13 | after payments made pursuant to subsections (a-5), (b), and | ||||||
| 14 | (b-5) of this Section shall, subject to appropriation, be used | ||||||
| 15 | as follows:
| ||||||
| 16 | First - to make 3 payments to the School Technology | ||||||
| 17 | Revolving Loan Fund as
follows:
| ||||||
| 18 | Transfer of $30,000,000 in fiscal year 1999;
| ||||||
| 19 | Transfer of $20,000,000 in fiscal year 2000; and
| ||||||
| 20 | Transfer of $10,000,000 in fiscal year 2001.
| ||||||
| 21 | Second - to pay any amounts due for grants for school | ||||||
| 22 | construction projects
and debt service under the School | ||||||
| 23 | Construction Law.
| ||||||
| 24 | Third - to pay any amounts due for grants for school | ||||||
| 25 | maintenance projects
under the School Construction Law.
| ||||||
| 26 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| |||||||
| |||||||
| 1 | Section 10-380. The Illinois Income Tax Act is amended by | ||||||
| 2 | changing Sections 201, 303, 304, and 710 as follows:
| ||||||
| 3 | (35 ILCS 5/201) (from Ch. 120, par. 2-201) | ||||||
| 4 | Sec. 201. Tax imposed. | ||||||
| 5 | (a) In general. A tax measured by net income is hereby | ||||||
| 6 | imposed on every
individual, corporation, trust and estate for | ||||||
| 7 | each taxable year ending
after July 31, 1969 on the privilege | ||||||
| 8 | of earning or receiving income in or
as a resident of this | ||||||
| 9 | State. Such tax shall be in addition to all other
occupation or | ||||||
| 10 | privilege taxes imposed by this State or by any municipal
| ||||||
| 11 | corporation or political subdivision thereof. | ||||||
| 12 | (b) Rates. The tax imposed by subsection (a) of this | ||||||
| 13 | Section shall be
determined as follows, except as adjusted by | ||||||
| 14 | subsection (d-1): | ||||||
| 15 | (1) In the case of an individual, trust or estate, for | ||||||
| 16 | taxable years
ending prior to July 1, 1989, an amount equal | ||||||
| 17 | to 2 1/2% of the taxpayer's
net income for the taxable | ||||||
| 18 | year. | ||||||
| 19 | (2) In the case of an individual, trust or estate, for | ||||||
| 20 | taxable years
beginning prior to July 1, 1989 and ending | ||||||
| 21 | after June 30, 1989, an amount
equal to the sum of (i) 2 | ||||||
| 22 | 1/2% of the taxpayer's net income for the period
prior to | ||||||
| 23 | July 1, 1989, as calculated under Section 202.3, and (ii) | ||||||
| 24 | 3% of the
taxpayer's net income for the period after June | ||||||
| |||||||
| |||||||
| 1 | 30, 1989, as calculated
under Section 202.3. | ||||||
| 2 | (3) In the case of an individual, trust or estate, for | ||||||
| 3 | taxable years
beginning after June 30, 1989, and ending | ||||||
| 4 | prior to January 1, 2011, an amount equal to 3% of the | ||||||
| 5 | taxpayer's net
income for the taxable year. | ||||||
| 6 | (4) In the case of an individual, trust, or estate, for | ||||||
| 7 | taxable years beginning prior to January 1, 2011, and | ||||||
| 8 | ending after December 31, 2010, an amount equal to the sum | ||||||
| 9 | of (i) 3% of the taxpayer's net income for the period prior | ||||||
| 10 | to January 1, 2011, as calculated under Section 202.5, and | ||||||
| 11 | (ii) 5% of the taxpayer's net income for the period after | ||||||
| 12 | December 31, 2010, as calculated under Section 202.5. | ||||||
| 13 | (5) In the case of an individual, trust, or estate, for | ||||||
| 14 | taxable years beginning on or after January 1, 2011, and | ||||||
| 15 | ending prior to January 1, 2015, an amount equal to 5% of | ||||||
| 16 | the taxpayer's net income for the taxable year. | ||||||
| 17 | (5.1) In the case of an individual, trust, or estate, | ||||||
| 18 | for taxable years beginning prior to January 1, 2015, and | ||||||
| 19 | ending after December 31, 2014, an amount equal to the sum | ||||||
| 20 | of (i) 5% of the taxpayer's net income for the period prior | ||||||
| 21 | to January 1, 2015, as calculated under Section 202.5, and | ||||||
| 22 | (ii) 3.75% of the taxpayer's net income for the period | ||||||
| 23 | after December 31, 2014, as calculated under Section 202.5. | ||||||
| 24 | (5.2) In the case of an individual, trust, or estate, | ||||||
| 25 | for taxable years beginning on or after January 1, 2015, | ||||||
| 26 | and ending prior to July 1, 2017, an amount equal to 3.75% | ||||||
| |||||||
| |||||||
| 1 | of the taxpayer's net income for the taxable year. | ||||||
| 2 | (5.3) In the case of an individual, trust, or estate, | ||||||
| 3 | for taxable years beginning prior to July 1, 2017, and | ||||||
| 4 | ending after June 30, 2017, an amount equal to the sum of | ||||||
| 5 | (i) 3.75% of the taxpayer's net income for the period prior | ||||||
| 6 | to July 1, 2017, as calculated under Section 202.5, and | ||||||
| 7 | (ii) 4.95% of the taxpayer's net income for the period | ||||||
| 8 | after June 30, 2017, as calculated under Section 202.5. | ||||||
| 9 | (5.4) In the case of an individual, trust, or estate, | ||||||
| 10 | for taxable years beginning on or after July 1, 2017, an | ||||||
| 11 | amount equal to 4.95% of the taxpayer's net income for the | ||||||
| 12 | taxable year. | ||||||
| 13 | (6) In the case of a corporation, for taxable years
| ||||||
| 14 | ending prior to July 1, 1989, an amount equal to 4% of the
| ||||||
| 15 | taxpayer's net income for the taxable year. | ||||||
| 16 | (7) In the case of a corporation, for taxable years | ||||||
| 17 | beginning prior to
July 1, 1989 and ending after June 30, | ||||||
| 18 | 1989, an amount equal to the sum of
(i) 4% of the | ||||||
| 19 | taxpayer's net income for the period prior to July 1, 1989,
| ||||||
| 20 | as calculated under Section 202.3, and (ii) 4.8% of the | ||||||
| 21 | taxpayer's net
income for the period after June 30, 1989, | ||||||
| 22 | as calculated under Section
202.3. | ||||||
| 23 | (8) In the case of a corporation, for taxable years | ||||||
| 24 | beginning after
June 30, 1989, and ending prior to January | ||||||
| 25 | 1, 2011, an amount equal to 4.8% of the taxpayer's net | ||||||
| 26 | income for the
taxable year. | ||||||
| |||||||
| |||||||
| 1 | (9) In the case of a corporation, for taxable years | ||||||
| 2 | beginning prior to January 1, 2011, and ending after | ||||||
| 3 | December 31, 2010, an amount equal to the sum of (i) 4.8% | ||||||
| 4 | of the taxpayer's net income for the period prior to | ||||||
| 5 | January 1, 2011, as calculated under Section 202.5, and | ||||||
| 6 | (ii) 7% of the taxpayer's net income for the period after | ||||||
| 7 | December 31, 2010, as calculated under Section 202.5. | ||||||
| 8 | (10) In the case of a corporation, for taxable years | ||||||
| 9 | beginning on or after January 1, 2011, and ending prior to | ||||||
| 10 | January 1, 2015, an amount equal to 7% of the taxpayer's | ||||||
| 11 | net income for the taxable year. | ||||||
| 12 | (11) In the case of a corporation, for taxable years | ||||||
| 13 | beginning prior to January 1, 2015, and ending after | ||||||
| 14 | December 31, 2014, an amount equal to the sum of (i) 7% of | ||||||
| 15 | the taxpayer's net income for the period prior to January | ||||||
| 16 | 1, 2015, as calculated under Section 202.5, and (ii) 5.25% | ||||||
| 17 | of the taxpayer's net income for the period after December | ||||||
| 18 | 31, 2014, as calculated under Section 202.5. | ||||||
| 19 | (12) In the case of a corporation, for taxable years | ||||||
| 20 | beginning on or after January 1, 2015, and ending prior to | ||||||
| 21 | July 1, 2017, an amount equal to 5.25% of the taxpayer's | ||||||
| 22 | net income for the taxable year. | ||||||
| 23 | (13) In the case of a corporation, for taxable years | ||||||
| 24 | beginning prior to July 1, 2017, and ending after June 30, | ||||||
| 25 | 2017, an amount equal to the sum of (i) 5.25% of the | ||||||
| 26 | taxpayer's net income for the period prior to July 1, 2017, | ||||||
| |||||||
| |||||||
| 1 | as calculated under Section 202.5, and (ii) 7% of the | ||||||
| 2 | taxpayer's net income for the period after June 30, 2017, | ||||||
| 3 | as calculated under Section 202.5. | ||||||
| 4 | (14) In the case of a corporation, for taxable years | ||||||
| 5 | beginning on or after July 1, 2017, an amount equal to 7% | ||||||
| 6 | of the taxpayer's net income for the taxable year. | ||||||
| 7 | The rates under this subsection (b) are subject to the | ||||||
| 8 | provisions of Section 201.5. | ||||||
| 9 | (b-5) Surcharge; sale or exchange of assets, properties, | ||||||
| 10 | and intangibles of organization gaming licensees. For each of | ||||||
| 11 | taxable years 2019 through 2027, a surcharge is imposed on all | ||||||
| 12 | taxpayers on income arising from the sale or exchange of | ||||||
| 13 | capital assets, depreciable business property, real property | ||||||
| 14 | used in the trade or business, and Section 197 intangibles (i) | ||||||
| 15 | of an organization licensee under the Illinois Horse Racing Act | ||||||
| 16 | of 1975 and (ii) of an organization gaming licensee under the | ||||||
| 17 | Illinois Gambling Act. The amount of the surcharge is equal to | ||||||
| 18 | the amount of federal income tax liability for the taxable year | ||||||
| 19 | attributable to those sales and exchanges. The surcharge | ||||||
| 20 | imposed shall not apply if: | ||||||
| 21 | (1) the organization gaming license, organization | ||||||
| 22 | license, or racetrack property is transferred as a result | ||||||
| 23 | of any of the following: | ||||||
| 24 | (A) bankruptcy, a receivership, or a debt | ||||||
| 25 | adjustment initiated by or against the initial | ||||||
| 26 | licensee or the substantial owners of the initial | ||||||
| |||||||
| |||||||
| 1 | licensee; | ||||||
| 2 | (B) cancellation, revocation, or termination of | ||||||
| 3 | any such license by the Illinois Gaming Board or the | ||||||
| 4 | Illinois Racing Board; | ||||||
| 5 | (C) a determination by the Illinois Gaming Board | ||||||
| 6 | that transfer of the license is in the best interests | ||||||
| 7 | of Illinois gaming; | ||||||
| 8 | (D) the death of an owner of the equity interest in | ||||||
| 9 | a licensee; | ||||||
| 10 | (E) the acquisition of a controlling interest in | ||||||
| 11 | the stock or substantially all of the assets of a | ||||||
| 12 | publicly traded company; | ||||||
| 13 | (F) a transfer by a parent company to a wholly | ||||||
| 14 | owned subsidiary; or | ||||||
| 15 | (G) the transfer or sale to or by one person to | ||||||
| 16 | another person where both persons were initial owners | ||||||
| 17 | of the license when the license was issued; or | ||||||
| 18 | (2) the controlling interest in the organization | ||||||
| 19 | gaming license, organization license, or racetrack | ||||||
| 20 | property is transferred in a transaction to lineal | ||||||
| 21 | descendants in which no gain or loss is recognized or as a | ||||||
| 22 | result of a transaction in accordance with Section 351 of | ||||||
| 23 | the Internal Revenue Code in which no gain or loss is | ||||||
| 24 | recognized; or | ||||||
| 25 | (3) live horse racing was not conducted in 2010 at a | ||||||
| 26 | racetrack located within 3 miles of the Mississippi River | ||||||
| |||||||
| |||||||
| 1 | under a license issued pursuant to the Illinois Horse | ||||||
| 2 | Racing Act of 1975. | ||||||
| 3 | The transfer of an organization gaming license, | ||||||
| 4 | organization license, or racetrack property by a person other | ||||||
| 5 | than the initial licensee to receive the organization gaming | ||||||
| 6 | license is not subject to a surcharge. The Department shall | ||||||
| 7 | adopt rules necessary to implement and administer this | ||||||
| 8 | subsection. | ||||||
| 9 | (c) Personal Property Tax Replacement Income Tax.
| ||||||
| 10 | Beginning on July 1, 1979 and thereafter, in addition to such | ||||||
| 11 | income
tax, there is also hereby imposed the Personal Property | ||||||
| 12 | Tax Replacement
Income Tax measured by net income on every | ||||||
| 13 | corporation (including Subchapter
S corporations), partnership | ||||||
| 14 | and trust, for each taxable year ending after
June 30, 1979. | ||||||
| 15 | Such taxes are imposed on the privilege of earning or
receiving | ||||||
| 16 | income in or as a resident of this State. The Personal Property
| ||||||
| 17 | Tax Replacement Income Tax shall be in addition to the income | ||||||
| 18 | tax imposed
by subsections (a) and (b) of this Section and in | ||||||
| 19 | addition to all other
occupation or privilege taxes imposed by | ||||||
| 20 | this State or by any municipal
corporation or political | ||||||
| 21 | subdivision thereof. | ||||||
| 22 | (d) Additional Personal Property Tax Replacement Income | ||||||
| 23 | Tax Rates.
The personal property tax replacement income tax | ||||||
| 24 | imposed by this subsection
and subsection (c) of this Section | ||||||
| 25 | in the case of a corporation, other
than a Subchapter S | ||||||
| 26 | corporation and except as adjusted by subsection (d-1),
shall | ||||||
| |||||||
| |||||||
| 1 | be an additional amount equal to
2.85% of such taxpayer's net | ||||||
| 2 | income for the taxable year, except that
beginning on January | ||||||
| 3 | 1, 1981, and thereafter, the rate of 2.85% specified
in this | ||||||
| 4 | subsection shall be reduced to 2.5%, and in the case of a
| ||||||
| 5 | partnership, trust or a Subchapter S corporation shall be an | ||||||
| 6 | additional
amount equal to 1.5% of such taxpayer's net income | ||||||
| 7 | for the taxable year. | ||||||
| 8 | (d-1) Rate reduction for certain foreign insurers. In the | ||||||
| 9 | case of a
foreign insurer, as defined by Section 35A-5 of the | ||||||
| 10 | Illinois Insurance Code,
whose state or country of domicile | ||||||
| 11 | imposes on insurers domiciled in Illinois
a retaliatory tax | ||||||
| 12 | (excluding any insurer
whose premiums from reinsurance assumed | ||||||
| 13 | are 50% or more of its total insurance
premiums as determined | ||||||
| 14 | under paragraph (2) of subsection (b) of Section 304,
except | ||||||
| 15 | that for purposes of this determination premiums from | ||||||
| 16 | reinsurance do
not include premiums from inter-affiliate | ||||||
| 17 | reinsurance arrangements),
beginning with taxable years ending | ||||||
| 18 | on or after December 31, 1999,
the sum of
the rates of tax | ||||||
| 19 | imposed by subsections (b) and (d) shall be reduced (but not
| ||||||
| 20 | increased) to the rate at which the total amount of tax imposed | ||||||
| 21 | under this Act,
net of all credits allowed under this Act, | ||||||
| 22 | shall equal (i) the total amount of
tax that would be imposed | ||||||
| 23 | on the foreign insurer's net income allocable to
Illinois for | ||||||
| 24 | the taxable year by such foreign insurer's state or country of
| ||||||
| 25 | domicile if that net income were subject to all income taxes | ||||||
| 26 | and taxes
measured by net income imposed by such foreign | ||||||
| |||||||
| |||||||
| 1 | insurer's state or country of
domicile, net of all credits | ||||||
| 2 | allowed or (ii) a rate of zero if no such tax is
imposed on such | ||||||
| 3 | income by the foreign insurer's state of domicile.
For the | ||||||
| 4 | purposes of this subsection (d-1), an inter-affiliate includes | ||||||
| 5 | a
mutual insurer under common management. | ||||||
| 6 | (1) For the purposes of subsection (d-1), in no event | ||||||
| 7 | shall the sum of the
rates of tax imposed by subsections | ||||||
| 8 | (b) and (d) be reduced below the rate at
which the sum of: | ||||||
| 9 | (A) the total amount of tax imposed on such foreign | ||||||
| 10 | insurer under
this Act for a taxable year, net of all | ||||||
| 11 | credits allowed under this Act, plus | ||||||
| 12 | (B) the privilege tax imposed by Section 409 of the | ||||||
| 13 | Illinois Insurance
Code, the fire insurance company | ||||||
| 14 | tax imposed by Section 12 of the Fire
Investigation | ||||||
| 15 | Act, and the fire department taxes imposed under | ||||||
| 16 | Section 11-10-1
of the Illinois Municipal Code, | ||||||
| 17 | equals 1.25% for taxable years ending prior to December 31, | ||||||
| 18 | 2003, or
1.75% for taxable years ending on or after | ||||||
| 19 | December 31, 2003, of the net
taxable premiums written for | ||||||
| 20 | the taxable year,
as described by subsection (1) of Section | ||||||
| 21 | 409 of the Illinois Insurance Code.
This paragraph will in | ||||||
| 22 | no event increase the rates imposed under subsections
(b) | ||||||
| 23 | and (d). | ||||||
| 24 | (2) Any reduction in the rates of tax imposed by this | ||||||
| 25 | subsection shall be
applied first against the rates imposed | ||||||
| 26 | by subsection (b) and only after the
tax imposed by | ||||||
| |||||||
| |||||||
| 1 | subsection (a) net of all credits allowed under this | ||||||
| 2 | Section
other than the credit allowed under subsection (i) | ||||||
| 3 | has been reduced to zero,
against the rates imposed by | ||||||
| 4 | subsection (d). | ||||||
| 5 | This subsection (d-1) is exempt from the provisions of | ||||||
| 6 | Section 250. | ||||||
| 7 | (e) Investment credit. A taxpayer shall be allowed a credit
| ||||||
| 8 | against the Personal Property Tax Replacement Income Tax for
| ||||||
| 9 | investment in qualified property. | ||||||
| 10 | (1) A taxpayer shall be allowed a credit equal to .5% | ||||||
| 11 | of
the basis of qualified property placed in service during | ||||||
| 12 | the taxable year,
provided such property is placed in | ||||||
| 13 | service on or after
July 1, 1984. There shall be allowed an | ||||||
| 14 | additional credit equal
to .5% of the basis of qualified | ||||||
| 15 | property placed in service during the
taxable year, | ||||||
| 16 | provided such property is placed in service on or
after | ||||||
| 17 | July 1, 1986, and the taxpayer's base employment
within | ||||||
| 18 | Illinois has increased by 1% or more over the preceding | ||||||
| 19 | year as
determined by the taxpayer's employment records | ||||||
| 20 | filed with the
Illinois Department of Employment Security. | ||||||
| 21 | Taxpayers who are new to
Illinois shall be deemed to have | ||||||
| 22 | met the 1% growth in base employment for
the first year in | ||||||
| 23 | which they file employment records with the Illinois
| ||||||
| 24 | Department of Employment Security. The provisions added to | ||||||
| 25 | this Section by
Public Act 85-1200 (and restored by Public | ||||||
| 26 | Act 87-895) shall be
construed as declaratory of existing | ||||||
| |||||||
| |||||||
| 1 | law and not as a new enactment. If,
in any year, the | ||||||
| 2 | increase in base employment within Illinois over the
| ||||||
| 3 | preceding year is less than 1%, the additional credit shall | ||||||
| 4 | be limited to that
percentage times a fraction, the | ||||||
| 5 | numerator of which is .5% and the denominator
of which is | ||||||
| 6 | 1%, but shall not exceed .5%. The investment credit shall | ||||||
| 7 | not be
allowed to the extent that it would reduce a | ||||||
| 8 | taxpayer's liability in any tax
year below zero, nor may | ||||||
| 9 | any credit for qualified property be allowed for any
year | ||||||
| 10 | other than the year in which the property was placed in | ||||||
| 11 | service in
Illinois. For tax years ending on or after | ||||||
| 12 | December 31, 1987, and on or
before December 31, 1988, the | ||||||
| 13 | credit shall be allowed for the tax year in
which the | ||||||
| 14 | property is placed in service, or, if the amount of the | ||||||
| 15 | credit
exceeds the tax liability for that year, whether it | ||||||
| 16 | exceeds the original
liability or the liability as later | ||||||
| 17 | amended, such excess may be carried
forward and applied to | ||||||
| 18 | the tax liability of the 5 taxable years following
the | ||||||
| 19 | excess credit years if the taxpayer (i) makes investments | ||||||
| 20 | which cause
the creation of a minimum of 2,000 full-time | ||||||
| 21 | equivalent jobs in Illinois,
(ii) is located in an | ||||||
| 22 | enterprise zone established pursuant to the Illinois
| ||||||
| 23 | Enterprise Zone Act and (iii) is certified by the | ||||||
| 24 | Department of Commerce
and Community Affairs (now | ||||||
| 25 | Department of Commerce and Economic Opportunity) as | ||||||
| 26 | complying with the requirements specified in
clause (i) and | ||||||
| |||||||
| |||||||
| 1 | (ii) by July 1, 1986. The Department of Commerce and
| ||||||
| 2 | Community Affairs (now Department of Commerce and Economic | ||||||
| 3 | Opportunity) shall notify the Department of Revenue of all | ||||||
| 4 | such
certifications immediately. For tax years ending | ||||||
| 5 | after December 31, 1988,
the credit shall be allowed for | ||||||
| 6 | the tax year in which the property is
placed in service, | ||||||
| 7 | or, if the amount of the credit exceeds the tax
liability | ||||||
| 8 | for that year, whether it exceeds the original liability or | ||||||
| 9 | the
liability as later amended, such excess may be carried | ||||||
| 10 | forward and applied
to the tax liability of the 5 taxable | ||||||
| 11 | years following the excess credit
years. The credit shall | ||||||
| 12 | be applied to the earliest year for which there is
a | ||||||
| 13 | liability. If there is credit from more than one tax year | ||||||
| 14 | that is
available to offset a liability, earlier credit | ||||||
| 15 | shall be applied first. | ||||||
| 16 | (2) The term "qualified property" means property | ||||||
| 17 | which: | ||||||
| 18 | (A) is tangible, whether new or used, including | ||||||
| 19 | buildings and structural
components of buildings and | ||||||
| 20 | signs that are real property, but not including
land or | ||||||
| 21 | improvements to real property that are not a structural | ||||||
| 22 | component of a
building such as landscaping, sewer | ||||||
| 23 | lines, local access roads, fencing, parking
lots, and | ||||||
| 24 | other appurtenances; | ||||||
| 25 | (B) is depreciable pursuant to Section 167 of the | ||||||
| 26 | Internal Revenue Code,
except that "3-year property" | ||||||
| |||||||
| |||||||
| 1 | as defined in Section 168(c)(2)(A) of that
Code is not | ||||||
| 2 | eligible for the credit provided by this subsection | ||||||
| 3 | (e); | ||||||
| 4 | (C) is acquired by purchase as defined in Section | ||||||
| 5 | 179(d) of
the Internal Revenue Code; | ||||||
| 6 | (D) is used in Illinois by a taxpayer who is | ||||||
| 7 | primarily engaged in
manufacturing, or in mining coal | ||||||
| 8 | or fluorite, or in retailing, or was placed in service | ||||||
| 9 | on or after July 1, 2006 in a River Edge Redevelopment | ||||||
| 10 | Zone established pursuant to the River Edge | ||||||
| 11 | Redevelopment Zone Act; and | ||||||
| 12 | (E) has not previously been used in Illinois in | ||||||
| 13 | such a manner and by
such a person as would qualify for | ||||||
| 14 | the credit provided by this subsection
(e) or | ||||||
| 15 | subsection (f). | ||||||
| 16 | (3) For purposes of this subsection (e), | ||||||
| 17 | "manufacturing" means
the material staging and production | ||||||
| 18 | of tangible personal property by
procedures commonly | ||||||
| 19 | regarded as manufacturing, processing, fabrication, or
| ||||||
| 20 | assembling which changes some existing material into new | ||||||
| 21 | shapes, new
qualities, or new combinations. For purposes of | ||||||
| 22 | this subsection
(e) the term "mining" shall have the same | ||||||
| 23 | meaning as the term "mining" in
Section 613(c) of the | ||||||
| 24 | Internal Revenue Code. For purposes of this subsection
(e), | ||||||
| 25 | the term "retailing" means the sale of tangible personal | ||||||
| 26 | property for use or consumption and not for resale, or
| ||||||
| |||||||
| |||||||
| 1 | services rendered in conjunction with the sale of tangible | ||||||
| 2 | personal property for use or consumption and not for | ||||||
| 3 | resale. For purposes of this subsection (e), "tangible | ||||||
| 4 | personal property" has the same meaning as when that term | ||||||
| 5 | is used in the Retailers' Occupation Tax Act, and, for | ||||||
| 6 | taxable years ending after December 31, 2008, does not | ||||||
| 7 | include the generation, transmission, or distribution of | ||||||
| 8 | electricity. | ||||||
| 9 | (4) The basis of qualified property shall be the basis
| ||||||
| 10 | used to compute the depreciation deduction for federal | ||||||
| 11 | income tax purposes. | ||||||
| 12 | (5) If the basis of the property for federal income tax | ||||||
| 13 | depreciation
purposes is increased after it has been placed | ||||||
| 14 | in service in Illinois by
the taxpayer, the amount of such | ||||||
| 15 | increase shall be deemed property placed
in service on the | ||||||
| 16 | date of such increase in basis. | ||||||
| 17 | (6) The term "placed in service" shall have the same
| ||||||
| 18 | meaning as under Section 46 of the Internal Revenue Code. | ||||||
| 19 | (7) If during any taxable year, any property ceases to
| ||||||
| 20 | be qualified property in the hands of the taxpayer within | ||||||
| 21 | 48 months after
being placed in service, or the situs of | ||||||
| 22 | any qualified property is
moved outside Illinois within 48 | ||||||
| 23 | months after being placed in service, the
Personal Property | ||||||
| 24 | Tax Replacement Income Tax for such taxable year shall be
| ||||||
| 25 | increased. Such increase shall be determined by (i) | ||||||
| 26 | recomputing the
investment credit which would have been | ||||||
| |||||||
| |||||||
| 1 | allowed for the year in which
credit for such property was | ||||||
| 2 | originally allowed by eliminating such
property from such | ||||||
| 3 | computation and, (ii) subtracting such recomputed credit
| ||||||
| 4 | from the amount of credit previously allowed. For the | ||||||
| 5 | purposes of this
paragraph (7), a reduction of the basis of | ||||||
| 6 | qualified property resulting
from a redetermination of the | ||||||
| 7 | purchase price shall be deemed a disposition
of qualified | ||||||
| 8 | property to the extent of such reduction. | ||||||
| 9 | (8) Unless the investment credit is extended by law, | ||||||
| 10 | the
basis of qualified property shall not include costs | ||||||
| 11 | incurred after
December 31, 2018, except for costs incurred | ||||||
| 12 | pursuant to a binding
contract entered into on or before | ||||||
| 13 | December 31, 2018. | ||||||
| 14 | (9) Each taxable year ending before December 31, 2000, | ||||||
| 15 | a partnership may
elect to pass through to its
partners the | ||||||
| 16 | credits to which the partnership is entitled under this | ||||||
| 17 | subsection
(e) for the taxable year. A partner may use the | ||||||
| 18 | credit allocated to him or her
under this paragraph only | ||||||
| 19 | against the tax imposed in subsections (c) and (d) of
this | ||||||
| 20 | Section. If the partnership makes that election, those | ||||||
| 21 | credits shall be
allocated among the partners in the | ||||||
| 22 | partnership in accordance with the rules
set forth in | ||||||
| 23 | Section 704(b) of the Internal Revenue Code, and the rules
| ||||||
| 24 | promulgated under that Section, and the allocated amount of | ||||||
| 25 | the credits shall
be allowed to the partners for that | ||||||
| 26 | taxable year. The partnership shall make
this election on | ||||||
| |||||||
| |||||||
| 1 | its Personal Property Tax Replacement Income Tax return for
| ||||||
| 2 | that taxable year. The election to pass through the credits | ||||||
| 3 | shall be
irrevocable. | ||||||
| 4 | For taxable years ending on or after December 31, 2000, | ||||||
| 5 | a
partner that qualifies its
partnership for a subtraction | ||||||
| 6 | under subparagraph (I) of paragraph (2) of
subsection (d) | ||||||
| 7 | of Section 203 or a shareholder that qualifies a Subchapter | ||||||
| 8 | S
corporation for a subtraction under subparagraph (S) of | ||||||
| 9 | paragraph (2) of
subsection (b) of Section 203 shall be | ||||||
| 10 | allowed a credit under this subsection
(e) equal to its | ||||||
| 11 | share of the credit earned under this subsection (e) during
| ||||||
| 12 | the taxable year by the partnership or Subchapter S | ||||||
| 13 | corporation, determined in
accordance with the | ||||||
| 14 | determination of income and distributive share of
income | ||||||
| 15 | under Sections 702 and 704 and Subchapter S of the Internal | ||||||
| 16 | Revenue
Code. This paragraph is exempt from the provisions | ||||||
| 17 | of Section 250. | ||||||
| 18 | (f) Investment credit; Enterprise Zone; River Edge | ||||||
| 19 | Redevelopment Zone. | ||||||
| 20 | (1) A taxpayer shall be allowed a credit against the | ||||||
| 21 | tax imposed
by subsections (a) and (b) of this Section for | ||||||
| 22 | investment in qualified
property which is placed in service | ||||||
| 23 | in an Enterprise Zone created
pursuant to the Illinois | ||||||
| 24 | Enterprise Zone Act or, for property placed in service on | ||||||
| 25 | or after July 1, 2006, a River Edge Redevelopment Zone | ||||||
| 26 | established pursuant to the River Edge Redevelopment Zone | ||||||
| |||||||
| |||||||
| 1 | Act. For partners, shareholders
of Subchapter S | ||||||
| 2 | corporations, and owners of limited liability companies,
| ||||||
| 3 | if the liability company is treated as a partnership for | ||||||
| 4 | purposes of
federal and State income taxation, there shall | ||||||
| 5 | be allowed a credit under
this subsection (f) to be | ||||||
| 6 | determined in accordance with the determination
of income | ||||||
| 7 | and distributive share of income under Sections 702 and 704 | ||||||
| 8 | and
Subchapter S of the Internal Revenue Code. The credit | ||||||
| 9 | shall be .5% of the
basis for such property. The credit | ||||||
| 10 | shall be available only in the taxable
year in which the | ||||||
| 11 | property is placed in service in the Enterprise Zone or | ||||||
| 12 | River Edge Redevelopment Zone and
shall not be allowed to | ||||||
| 13 | the extent that it would reduce a taxpayer's
liability for | ||||||
| 14 | the tax imposed by subsections (a) and (b) of this Section | ||||||
| 15 | to
below zero. For tax years ending on or after December | ||||||
| 16 | 31, 1985, the credit
shall be allowed for the tax year in | ||||||
| 17 | which the property is placed in
service, or, if the amount | ||||||
| 18 | of the credit exceeds the tax liability for that
year, | ||||||
| 19 | whether it exceeds the original liability or the liability | ||||||
| 20 | as later
amended, such excess may be carried forward and | ||||||
| 21 | applied to the tax
liability of the 5 taxable years | ||||||
| 22 | following the excess credit year.
The credit shall be | ||||||
| 23 | applied to the earliest year for which there is a
| ||||||
| 24 | liability. If there is credit from more than one tax year | ||||||
| 25 | that is available
to offset a liability, the credit | ||||||
| 26 | accruing first in time shall be applied
first. | ||||||
| |||||||
| |||||||
| 1 | (2) The term qualified property means property which: | ||||||
| 2 | (A) is tangible, whether new or used, including | ||||||
| 3 | buildings and
structural components of buildings; | ||||||
| 4 | (B) is depreciable pursuant to Section 167 of the | ||||||
| 5 | Internal Revenue
Code, except that "3-year property" | ||||||
| 6 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
| 7 | eligible for the credit provided by this subsection | ||||||
| 8 | (f); | ||||||
| 9 | (C) is acquired by purchase as defined in Section | ||||||
| 10 | 179(d) of
the Internal Revenue Code; | ||||||
| 11 | (D) is used in the Enterprise Zone or River Edge | ||||||
| 12 | Redevelopment Zone by the taxpayer; and | ||||||
| 13 | (E) has not been previously used in Illinois in | ||||||
| 14 | such a manner and by
such a person as would qualify for | ||||||
| 15 | the credit provided by this subsection
(f) or | ||||||
| 16 | subsection (e). | ||||||
| 17 | (3) The basis of qualified property shall be the basis | ||||||
| 18 | used to compute
the depreciation deduction for federal | ||||||
| 19 | income tax purposes. | ||||||
| 20 | (4) If the basis of the property for federal income tax | ||||||
| 21 | depreciation
purposes is increased after it has been placed | ||||||
| 22 | in service in the Enterprise
Zone or River Edge | ||||||
| 23 | Redevelopment Zone by the taxpayer, the amount of such | ||||||
| 24 | increase shall be deemed property
placed in service on the | ||||||
| 25 | date of such increase in basis. | ||||||
| 26 | (5) The term "placed in service" shall have the same | ||||||
| |||||||
| |||||||
| 1 | meaning as under
Section 46 of the Internal Revenue Code. | ||||||
| 2 | (6) If during any taxable year, any property ceases to | ||||||
| 3 | be qualified
property in the hands of the taxpayer within | ||||||
| 4 | 48 months after being placed
in service, or the situs of | ||||||
| 5 | any qualified property is moved outside the
Enterprise Zone | ||||||
| 6 | or River Edge Redevelopment Zone within 48 months after | ||||||
| 7 | being placed in service, the tax
imposed under subsections | ||||||
| 8 | (a) and (b) of this Section for such taxable year
shall be | ||||||
| 9 | increased. Such increase shall be determined by (i) | ||||||
| 10 | recomputing
the investment credit which would have been | ||||||
| 11 | allowed for the year in which
credit for such property was | ||||||
| 12 | originally allowed by eliminating such
property from such | ||||||
| 13 | computation, and (ii) subtracting such recomputed credit
| ||||||
| 14 | from the amount of credit previously allowed. For the | ||||||
| 15 | purposes of this
paragraph (6), a reduction of the basis of | ||||||
| 16 | qualified property resulting
from a redetermination of the | ||||||
| 17 | purchase price shall be deemed a disposition
of qualified | ||||||
| 18 | property to the extent of such reduction. | ||||||
| 19 | (7) There shall be allowed an additional credit equal | ||||||
| 20 | to 0.5% of the basis of qualified property placed in | ||||||
| 21 | service during the taxable year in a River Edge | ||||||
| 22 | Redevelopment Zone, provided such property is placed in | ||||||
| 23 | service on or after July 1, 2006, and the taxpayer's base | ||||||
| 24 | employment within Illinois has increased by 1% or more over | ||||||
| 25 | the preceding year as determined by the taxpayer's | ||||||
| 26 | employment records filed with the Illinois Department of | ||||||
| |||||||
| |||||||
| 1 | Employment Security. Taxpayers who are new to Illinois | ||||||
| 2 | shall be deemed to have met the 1% growth in base | ||||||
| 3 | employment for the first year in which they file employment | ||||||
| 4 | records with the Illinois Department of Employment | ||||||
| 5 | Security. If, in any year, the increase in base employment | ||||||
| 6 | within Illinois over the preceding year is less than 1%, | ||||||
| 7 | the additional credit shall be limited to that percentage | ||||||
| 8 | times a fraction, the numerator of which is 0.5% and the | ||||||
| 9 | denominator of which is 1%, but shall not exceed 0.5%.
| ||||||
| 10 | (g) (Blank). | ||||||
| 11 | (h) Investment credit; High Impact Business. | ||||||
| 12 | (1) Subject to subsections (b) and (b-5) of Section
5.5 | ||||||
| 13 | of the Illinois Enterprise Zone Act, a taxpayer shall be | ||||||
| 14 | allowed a credit
against the tax imposed by subsections (a) | ||||||
| 15 | and (b) of this Section for
investment in qualified
| ||||||
| 16 | property which is placed in service by a Department of | ||||||
| 17 | Commerce and Economic Opportunity
designated High Impact | ||||||
| 18 | Business. The credit shall be .5% of the basis
for such | ||||||
| 19 | property. The credit shall not be available (i) until the | ||||||
| 20 | minimum
investments in qualified property set forth in | ||||||
| 21 | subdivision (a)(3)(A) of
Section 5.5 of the Illinois
| ||||||
| 22 | Enterprise Zone Act have been satisfied
or (ii) until the | ||||||
| 23 | time authorized in subsection (b-5) of the Illinois
| ||||||
| 24 | Enterprise Zone Act for entities designated as High Impact | ||||||
| 25 | Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and | ||||||
| 26 | (a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone | ||||||
| |||||||
| |||||||
| 1 | Act, and shall not be allowed to the extent that it would
| ||||||
| 2 | reduce a taxpayer's liability for the tax imposed by | ||||||
| 3 | subsections (a) and (b) of
this Section to below zero. The | ||||||
| 4 | credit applicable to such investments shall be
taken in the | ||||||
| 5 | taxable year in which such investments have been completed. | ||||||
| 6 | The
credit for additional investments beyond the minimum | ||||||
| 7 | investment by a designated
high impact business authorized | ||||||
| 8 | under subdivision (a)(3)(A) of Section 5.5 of
the Illinois | ||||||
| 9 | Enterprise Zone Act shall be available only in the taxable | ||||||
| 10 | year in
which the property is placed in service and shall | ||||||
| 11 | not be allowed to the extent
that it would reduce a | ||||||
| 12 | taxpayer's liability for the tax imposed by subsections
(a) | ||||||
| 13 | and (b) of this Section to below zero.
For tax years ending | ||||||
| 14 | on or after December 31, 1987, the credit shall be
allowed | ||||||
| 15 | for the tax year in which the property is placed in | ||||||
| 16 | service, or, if
the amount of the credit exceeds the tax | ||||||
| 17 | liability for that year, whether
it exceeds the original | ||||||
| 18 | liability or the liability as later amended, such
excess | ||||||
| 19 | may be carried forward and applied to the tax liability of | ||||||
| 20 | the 5
taxable years following the excess credit year. The | ||||||
| 21 | credit shall be
applied to the earliest year for which | ||||||
| 22 | there is a liability. If there is
credit from more than one | ||||||
| 23 | tax year that is available to offset a liability,
the | ||||||
| 24 | credit accruing first in time shall be applied first. | ||||||
| 25 | Changes made in this subdivision (h)(1) by Public Act | ||||||
| 26 | 88-670
restore changes made by Public Act 85-1182 and | ||||||
| |||||||
| |||||||
| 1 | reflect existing law. | ||||||
| 2 | (2) The term qualified property means property which: | ||||||
| 3 | (A) is tangible, whether new or used, including | ||||||
| 4 | buildings and
structural components of buildings; | ||||||
| 5 | (B) is depreciable pursuant to Section 167 of the | ||||||
| 6 | Internal Revenue
Code, except that "3-year property" | ||||||
| 7 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
| 8 | eligible for the credit provided by this subsection | ||||||
| 9 | (h); | ||||||
| 10 | (C) is acquired by purchase as defined in Section | ||||||
| 11 | 179(d) of the
Internal Revenue Code; and | ||||||
| 12 | (D) is not eligible for the Enterprise Zone | ||||||
| 13 | Investment Credit provided
by subsection (f) of this | ||||||
| 14 | Section. | ||||||
| 15 | (3) The basis of qualified property shall be the basis | ||||||
| 16 | used to compute
the depreciation deduction for federal | ||||||
| 17 | income tax purposes. | ||||||
| 18 | (4) If the basis of the property for federal income tax | ||||||
| 19 | depreciation
purposes is increased after it has been placed | ||||||
| 20 | in service in a federally
designated Foreign Trade Zone or | ||||||
| 21 | Sub-Zone located in Illinois by the taxpayer,
the amount of | ||||||
| 22 | such increase shall be deemed property placed in service on
| ||||||
| 23 | the date of such increase in basis. | ||||||
| 24 | (5) The term "placed in service" shall have the same | ||||||
| 25 | meaning as under
Section 46 of the Internal Revenue Code. | ||||||
| 26 | (6) If during any taxable year ending on or before | ||||||
| |||||||
| |||||||
| 1 | December 31, 1996,
any property ceases to be qualified
| ||||||
| 2 | property in the hands of the taxpayer within 48 months | ||||||
| 3 | after being placed
in service, or the situs of any | ||||||
| 4 | qualified property is moved outside
Illinois within 48 | ||||||
| 5 | months after being placed in service, the tax imposed
under | ||||||
| 6 | subsections (a) and (b) of this Section for such taxable | ||||||
| 7 | year shall
be increased. Such increase shall be determined | ||||||
| 8 | by (i) recomputing the
investment credit which would have | ||||||
| 9 | been allowed for the year in which
credit for such property | ||||||
| 10 | was originally allowed by eliminating such
property from | ||||||
| 11 | such computation, and (ii) subtracting such recomputed | ||||||
| 12 | credit
from the amount of credit previously allowed. For | ||||||
| 13 | the purposes of this
paragraph (6), a reduction of the | ||||||
| 14 | basis of qualified property resulting
from a | ||||||
| 15 | redetermination of the purchase price shall be deemed a | ||||||
| 16 | disposition
of qualified property to the extent of such | ||||||
| 17 | reduction. | ||||||
| 18 | (7) Beginning with tax years ending after December 31, | ||||||
| 19 | 1996, if a
taxpayer qualifies for the credit under this | ||||||
| 20 | subsection (h) and thereby is
granted a tax abatement and | ||||||
| 21 | the taxpayer relocates its entire facility in
violation of | ||||||
| 22 | the explicit terms and length of the contract under Section
| ||||||
| 23 | 18-183 of the Property Tax Code, the tax imposed under | ||||||
| 24 | subsections
(a) and (b) of this Section shall be increased | ||||||
| 25 | for the taxable year
in which the taxpayer relocated its | ||||||
| 26 | facility by an amount equal to the
amount of credit | ||||||
| |||||||
| |||||||
| 1 | received by the taxpayer under this subsection (h). | ||||||
| 2 | (i) Credit for Personal Property Tax Replacement Income | ||||||
| 3 | Tax.
For tax years ending prior to December 31, 2003, a credit | ||||||
| 4 | shall be allowed
against the tax imposed by
subsections (a) and | ||||||
| 5 | (b) of this Section for the tax imposed by subsections (c)
and | ||||||
| 6 | (d) of this Section. This credit shall be computed by | ||||||
| 7 | multiplying the tax
imposed by subsections (c) and (d) of this | ||||||
| 8 | Section by a fraction, the numerator
of which is base income | ||||||
| 9 | allocable to Illinois and the denominator of which is
Illinois | ||||||
| 10 | base income, and further multiplying the product by the tax | ||||||
| 11 | rate
imposed by subsections (a) and (b) of this Section. | ||||||
| 12 | Any credit earned on or after December 31, 1986 under
this | ||||||
| 13 | subsection which is unused in the year
the credit is computed | ||||||
| 14 | because it exceeds the tax liability imposed by
subsections (a) | ||||||
| 15 | and (b) for that year (whether it exceeds the original
| ||||||
| 16 | liability or the liability as later amended) may be carried | ||||||
| 17 | forward and
applied to the tax liability imposed by subsections | ||||||
| 18 | (a) and (b) of the 5
taxable years following the excess credit | ||||||
| 19 | year, provided that no credit may
be carried forward to any | ||||||
| 20 | year ending on or
after December 31, 2003. This credit shall be
| ||||||
| 21 | applied first to the earliest year for which there is a | ||||||
| 22 | liability. If
there is a credit under this subsection from more | ||||||
| 23 | than one tax year that is
available to offset a liability the | ||||||
| 24 | earliest credit arising under this
subsection shall be applied | ||||||
| 25 | first. | ||||||
| 26 | If, during any taxable year ending on or after December 31, | ||||||
| |||||||
| |||||||
| 1 | 1986, the
tax imposed by subsections (c) and (d) of this | ||||||
| 2 | Section for which a taxpayer
has claimed a credit under this | ||||||
| 3 | subsection (i) is reduced, the amount of
credit for such tax | ||||||
| 4 | shall also be reduced. Such reduction shall be
determined by | ||||||
| 5 | recomputing the credit to take into account the reduced tax
| ||||||
| 6 | imposed by subsections (c) and (d). If any portion of the
| ||||||
| 7 | reduced amount of credit has been carried to a different | ||||||
| 8 | taxable year, an
amended return shall be filed for such taxable | ||||||
| 9 | year to reduce the amount of
credit claimed. | ||||||
| 10 | (j) Training expense credit. Beginning with tax years | ||||||
| 11 | ending on or
after December 31, 1986 and prior to December 31, | ||||||
| 12 | 2003, a taxpayer shall be
allowed a credit against the
tax | ||||||
| 13 | imposed by subsections (a) and (b) under this Section
for all | ||||||
| 14 | amounts paid or accrued, on behalf of all persons
employed by | ||||||
| 15 | the taxpayer in Illinois or Illinois residents employed
outside | ||||||
| 16 | of Illinois by a taxpayer, for educational or vocational | ||||||
| 17 | training in
semi-technical or technical fields or semi-skilled | ||||||
| 18 | or skilled fields, which
were deducted from gross income in the | ||||||
| 19 | computation of taxable income. The
credit against the tax | ||||||
| 20 | imposed by subsections (a) and (b) shall be 1.6% of
such | ||||||
| 21 | training expenses. For partners, shareholders of subchapter S
| ||||||
| 22 | corporations, and owners of limited liability companies, if the | ||||||
| 23 | liability
company is treated as a partnership for purposes of | ||||||
| 24 | federal and State income
taxation, there shall be allowed a | ||||||
| 25 | credit under this subsection (j) to be
determined in accordance | ||||||
| 26 | with the determination of income and distributive
share of | ||||||
| |||||||
| |||||||
| 1 | income under Sections 702 and 704 and subchapter S of the | ||||||
| 2 | Internal
Revenue Code. | ||||||
| 3 | Any credit allowed under this subsection which is unused in | ||||||
| 4 | the year
the credit is earned may be carried forward to each of | ||||||
| 5 | the 5 taxable
years following the year for which the credit is | ||||||
| 6 | first computed until it is
used. This credit shall be applied | ||||||
| 7 | first to the earliest year for which
there is a liability. If | ||||||
| 8 | there is a credit under this subsection from more
than one tax | ||||||
| 9 | year that is available to offset a liability the earliest
| ||||||
| 10 | credit arising under this subsection shall be applied first. No | ||||||
| 11 | carryforward
credit may be claimed in any tax year ending on or | ||||||
| 12 | after
December 31, 2003. | ||||||
| 13 | (k) Research and development credit. For tax years ending | ||||||
| 14 | after July 1, 1990 and prior to
December 31, 2003, and | ||||||
| 15 | beginning again for tax years ending on or after December 31, | ||||||
| 16 | 2004, and ending prior to January 1, 2022, a taxpayer shall be
| ||||||
| 17 | allowed a credit against the tax imposed by subsections (a) and | ||||||
| 18 | (b) of this
Section for increasing research activities in this | ||||||
| 19 | State. The credit
allowed against the tax imposed by | ||||||
| 20 | subsections (a) and (b) shall be equal
to 6 1/2% of the | ||||||
| 21 | qualifying expenditures for increasing research activities
in | ||||||
| 22 | this State. For partners, shareholders of subchapter S | ||||||
| 23 | corporations, and
owners of limited liability companies, if the | ||||||
| 24 | liability company is treated as a
partnership for purposes of | ||||||
| 25 | federal and State income taxation, there shall be
allowed a | ||||||
| 26 | credit under this subsection to be determined in accordance | ||||||
| |||||||
| |||||||
| 1 | with the
determination of income and distributive share of | ||||||
| 2 | income under Sections 702 and
704 and subchapter S of the | ||||||
| 3 | Internal Revenue Code. | ||||||
| 4 | For purposes of this subsection, "qualifying expenditures" | ||||||
| 5 | means the
qualifying expenditures as defined for the federal | ||||||
| 6 | credit for increasing
research activities which would be | ||||||
| 7 | allowable under Section 41 of the
Internal Revenue Code and | ||||||
| 8 | which are conducted in this State, "qualifying
expenditures for | ||||||
| 9 | increasing research activities in this State" means the
excess | ||||||
| 10 | of qualifying expenditures for the taxable year in which | ||||||
| 11 | incurred
over qualifying expenditures for the base period, | ||||||
| 12 | "qualifying expenditures
for the base period" means the average | ||||||
| 13 | of the qualifying expenditures for
each year in the base | ||||||
| 14 | period, and "base period" means the 3 taxable years
immediately | ||||||
| 15 | preceding the taxable year for which the determination is
being | ||||||
| 16 | made. | ||||||
| 17 | Any credit in excess of the tax liability for the taxable | ||||||
| 18 | year
may be carried forward. A taxpayer may elect to have the
| ||||||
| 19 | unused credit shown on its final completed return carried over | ||||||
| 20 | as a credit
against the tax liability for the following 5 | ||||||
| 21 | taxable years or until it has
been fully used, whichever occurs | ||||||
| 22 | first; provided that no credit earned in a tax year ending | ||||||
| 23 | prior to December 31, 2003 may be carried forward to any year | ||||||
| 24 | ending on or after December 31, 2003. | ||||||
| 25 | If an unused credit is carried forward to a given year from | ||||||
| 26 | 2 or more
earlier years, that credit arising in the earliest | ||||||
| |||||||
| |||||||
| 1 | year will be applied
first against the tax liability for the | ||||||
| 2 | given year. If a tax liability for
the given year still | ||||||
| 3 | remains, the credit from the next earliest year will
then be | ||||||
| 4 | applied, and so on, until all credits have been used or no tax
| ||||||
| 5 | liability for the given year remains. Any remaining unused | ||||||
| 6 | credit or
credits then will be carried forward to the next | ||||||
| 7 | following year in which a
tax liability is incurred, except | ||||||
| 8 | that no credit can be carried forward to
a year which is more | ||||||
| 9 | than 5 years after the year in which the expense for
which the | ||||||
| 10 | credit is given was incurred. | ||||||
| 11 | No inference shall be drawn from this amendatory Act of the | ||||||
| 12 | 91st General
Assembly in construing this Section for taxable | ||||||
| 13 | years beginning before January
1, 1999. | ||||||
| 14 | It is the intent of the General Assembly that the research | ||||||
| 15 | and development credit under this subsection (k) shall apply | ||||||
| 16 | continuously for all tax years ending on or after December 31, | ||||||
| 17 | 2004 and ending prior to January 1, 2022, including, but not | ||||||
| 18 | limited to, the period beginning on January 1, 2016 and ending | ||||||
| 19 | on the effective date of this amendatory Act of the 100th | ||||||
| 20 | General Assembly. All actions taken in reliance on the | ||||||
| 21 | continuation of the credit under this subsection (k) by any | ||||||
| 22 | taxpayer are hereby validated. | ||||||
| 23 | (l) Environmental Remediation Tax Credit. | ||||||
| 24 | (i) For tax years ending after December 31, 1997 and on | ||||||
| 25 | or before
December 31, 2001, a taxpayer shall be allowed a | ||||||
| 26 | credit against the tax
imposed by subsections (a) and (b) | ||||||
| |||||||
| |||||||
| 1 | of this Section for certain amounts paid
for unreimbursed | ||||||
| 2 | eligible remediation costs, as specified in this | ||||||
| 3 | subsection.
For purposes of this Section, "unreimbursed | ||||||
| 4 | eligible remediation costs" means
costs approved by the | ||||||
| 5 | Illinois Environmental Protection Agency ("Agency") under
| ||||||
| 6 | Section 58.14 of the Environmental Protection Act that were | ||||||
| 7 | paid in performing
environmental remediation at a site for | ||||||
| 8 | which a No Further Remediation Letter
was issued by the | ||||||
| 9 | Agency and recorded under Section 58.10 of the | ||||||
| 10 | Environmental
Protection Act. The credit must be claimed | ||||||
| 11 | for the taxable year in which
Agency approval of the | ||||||
| 12 | eligible remediation costs is granted. The credit is
not | ||||||
| 13 | available to any taxpayer if the taxpayer or any related | ||||||
| 14 | party caused or
contributed to, in any material respect, a | ||||||
| 15 | release of regulated substances on,
in, or under the site | ||||||
| 16 | that was identified and addressed by the remedial
action | ||||||
| 17 | pursuant to the Site Remediation Program of the | ||||||
| 18 | Environmental Protection
Act. After the Pollution Control | ||||||
| 19 | Board rules are adopted pursuant to the
Illinois | ||||||
| 20 | Administrative Procedure Act for the administration and | ||||||
| 21 | enforcement of
Section 58.9 of the Environmental | ||||||
| 22 | Protection Act, determinations as to credit
availability | ||||||
| 23 | for purposes of this Section shall be made consistent with | ||||||
| 24 | those
rules. For purposes of this Section, "taxpayer" | ||||||
| 25 | includes a person whose tax
attributes the taxpayer has | ||||||
| 26 | succeeded to under Section 381 of the Internal
Revenue Code | ||||||
| |||||||
| |||||||
| 1 | and "related party" includes the persons disallowed a | ||||||
| 2 | deduction
for losses by paragraphs (b), (c), and (f)(1) of | ||||||
| 3 | Section 267 of the Internal
Revenue Code by virtue of being | ||||||
| 4 | a related taxpayer, as well as any of its
partners. The | ||||||
| 5 | credit allowed against the tax imposed by subsections (a) | ||||||
| 6 | and
(b) shall be equal to 25% of the unreimbursed eligible | ||||||
| 7 | remediation costs in
excess of $100,000 per site, except | ||||||
| 8 | that the $100,000 threshold shall not apply
to any site | ||||||
| 9 | contained in an enterprise zone as determined by the | ||||||
| 10 | Department of
Commerce and Community Affairs (now | ||||||
| 11 | Department of Commerce and Economic Opportunity). The | ||||||
| 12 | total credit allowed shall not exceed
$40,000 per year with | ||||||
| 13 | a maximum total of $150,000 per site. For partners and
| ||||||
| 14 | shareholders of subchapter S corporations, there shall be | ||||||
| 15 | allowed a credit
under this subsection to be determined in | ||||||
| 16 | accordance with the determination of
income and | ||||||
| 17 | distributive share of income under Sections 702 and 704 and
| ||||||
| 18 | subchapter S of the Internal Revenue Code. | ||||||
| 19 | (ii) A credit allowed under this subsection that is | ||||||
| 20 | unused in the year
the credit is earned may be carried | ||||||
| 21 | forward to each of the 5 taxable years
following the year | ||||||
| 22 | for which the credit is first earned until it is used.
The | ||||||
| 23 | term "unused credit" does not include any amounts of | ||||||
| 24 | unreimbursed eligible
remediation costs in excess of the | ||||||
| 25 | maximum credit per site authorized under
paragraph (i). | ||||||
| 26 | This credit shall be applied first to the earliest year
for | ||||||
| |||||||
| |||||||
| 1 | which there is a liability. If there is a credit under this | ||||||
| 2 | subsection
from more than one tax year that is available to | ||||||
| 3 | offset a liability, the
earliest credit arising under this | ||||||
| 4 | subsection shall be applied first. A
credit allowed under | ||||||
| 5 | this subsection may be sold to a buyer as part of a sale
of | ||||||
| 6 | all or part of the remediation site for which the credit | ||||||
| 7 | was granted. The
purchaser of a remediation site and the | ||||||
| 8 | tax credit shall succeed to the unused
credit and remaining | ||||||
| 9 | carry-forward period of the seller. To perfect the
| ||||||
| 10 | transfer, the assignor shall record the transfer in the | ||||||
| 11 | chain of title for the
site and provide written notice to | ||||||
| 12 | the Director of the Illinois Department of
Revenue of the | ||||||
| 13 | assignor's intent to sell the remediation site and the | ||||||
| 14 | amount of
the tax credit to be transferred as a portion of | ||||||
| 15 | the sale. In no event may a
credit be transferred to any | ||||||
| 16 | taxpayer if the taxpayer or a related party would
not be | ||||||
| 17 | eligible under the provisions of subsection (i). | ||||||
| 18 | (iii) For purposes of this Section, the term "site" | ||||||
| 19 | shall have the same
meaning as under Section 58.2 of the | ||||||
| 20 | Environmental Protection Act. | ||||||
| 21 | (m) Education expense credit. Beginning with tax years | ||||||
| 22 | ending after
December 31, 1999, a taxpayer who
is the custodian | ||||||
| 23 | of one or more qualifying pupils shall be allowed a credit
| ||||||
| 24 | against the tax imposed by subsections (a) and (b) of this | ||||||
| 25 | Section for
qualified education expenses incurred on behalf of | ||||||
| 26 | the qualifying pupils.
The credit shall be equal to 25% of | ||||||
| |||||||
| |||||||
| 1 | qualified education expenses, but in no
event may the total | ||||||
| 2 | credit under this subsection claimed by a
family that is the
| ||||||
| 3 | custodian of qualifying pupils exceed (i) $500 for tax years | ||||||
| 4 | ending prior to December 31, 2017, and (ii) $750 for tax years | ||||||
| 5 | ending on or after December 31, 2017. In no event shall a | ||||||
| 6 | credit under
this subsection reduce the taxpayer's liability | ||||||
| 7 | under this Act to less than
zero. Notwithstanding any other | ||||||
| 8 | provision of law, for taxable years beginning on or after | ||||||
| 9 | January 1, 2017, no taxpayer may claim a credit under this | ||||||
| 10 | subsection (m) if the taxpayer's adjusted gross income for the | ||||||
| 11 | taxable year exceeds (i) $500,000, in the case of spouses | ||||||
| 12 | filing a joint federal tax return or (ii) $250,000, in the case | ||||||
| 13 | of all other taxpayers. This subsection is exempt from the | ||||||
| 14 | provisions of Section 250 of this
Act. | ||||||
| 15 | For purposes of this subsection: | ||||||
| 16 | "Qualifying pupils" means individuals who (i) are | ||||||
| 17 | residents of the State of
Illinois, (ii) are under the age of | ||||||
| 18 | 21 at the close of the school year for
which a credit is | ||||||
| 19 | sought, and (iii) during the school year for which a credit
is | ||||||
| 20 | sought were full-time pupils enrolled in a kindergarten through | ||||||
| 21 | twelfth
grade education program at any school, as defined in | ||||||
| 22 | this subsection. | ||||||
| 23 | "Qualified education expense" means the amount incurred
on | ||||||
| 24 | behalf of a qualifying pupil in excess of $250 for tuition, | ||||||
| 25 | book fees, and
lab fees at the school in which the pupil is | ||||||
| 26 | enrolled during the regular school
year. | ||||||
| |||||||
| |||||||
| 1 | "School" means any public or nonpublic elementary or | ||||||
| 2 | secondary school in
Illinois that is in compliance with Title | ||||||
| 3 | VI of the Civil Rights Act of 1964
and attendance at which | ||||||
| 4 | satisfies the requirements of Section 26-1 of the
School Code, | ||||||
| 5 | except that nothing shall be construed to require a child to
| ||||||
| 6 | attend any particular public or nonpublic school to qualify for | ||||||
| 7 | the credit
under this Section. | ||||||
| 8 | "Custodian" means, with respect to qualifying pupils, an | ||||||
| 9 | Illinois resident
who is a parent, the parents, a legal | ||||||
| 10 | guardian, or the legal guardians of the
qualifying pupils. | ||||||
| 11 | (n) River Edge Redevelopment Zone site remediation tax | ||||||
| 12 | credit.
| ||||||
| 13 | (i) For tax years ending on or after December 31, 2006, | ||||||
| 14 | a taxpayer shall be allowed a credit against the tax | ||||||
| 15 | imposed by subsections (a) and (b) of this Section for | ||||||
| 16 | certain amounts paid for unreimbursed eligible remediation | ||||||
| 17 | costs, as specified in this subsection. For purposes of | ||||||
| 18 | this Section, "unreimbursed eligible remediation costs" | ||||||
| 19 | means costs approved by the Illinois Environmental | ||||||
| 20 | Protection Agency ("Agency") under Section 58.14a of the | ||||||
| 21 | Environmental Protection Act that were paid in performing | ||||||
| 22 | environmental remediation at a site within a River Edge | ||||||
| 23 | Redevelopment Zone for which a No Further Remediation | ||||||
| 24 | Letter was issued by the Agency and recorded under Section | ||||||
| 25 | 58.10 of the Environmental Protection Act. The credit must | ||||||
| 26 | be claimed for the taxable year in which Agency approval of | ||||||
| |||||||
| |||||||
| 1 | the eligible remediation costs is granted. The credit is | ||||||
| 2 | not available to any taxpayer if the taxpayer or any | ||||||
| 3 | related party caused or contributed to, in any material | ||||||
| 4 | respect, a release of regulated substances on, in, or under | ||||||
| 5 | the site that was identified and addressed by the remedial | ||||||
| 6 | action pursuant to the Site Remediation Program of the | ||||||
| 7 | Environmental Protection Act. Determinations as to credit | ||||||
| 8 | availability for purposes of this Section shall be made | ||||||
| 9 | consistent with rules adopted by the Pollution Control | ||||||
| 10 | Board pursuant to the Illinois Administrative Procedure | ||||||
| 11 | Act for the administration and enforcement of Section 58.9 | ||||||
| 12 | of the Environmental Protection Act. For purposes of this | ||||||
| 13 | Section, "taxpayer" includes a person whose tax attributes | ||||||
| 14 | the taxpayer has succeeded to under Section 381 of the | ||||||
| 15 | Internal Revenue Code and "related party" includes the | ||||||
| 16 | persons disallowed a deduction for losses by paragraphs | ||||||
| 17 | (b), (c), and (f)(1) of Section 267 of the Internal Revenue | ||||||
| 18 | Code by virtue of being a related taxpayer, as well as any | ||||||
| 19 | of its partners. The credit allowed against the tax imposed | ||||||
| 20 | by subsections (a) and (b) shall be equal to 25% of the | ||||||
| 21 | unreimbursed eligible remediation costs in excess of | ||||||
| 22 | $100,000 per site. | ||||||
| 23 | (ii) A credit allowed under this subsection that is | ||||||
| 24 | unused in the year the credit is earned may be carried | ||||||
| 25 | forward to each of the 5 taxable years following the year | ||||||
| 26 | for which the credit is first earned until it is used. This | ||||||
| |||||||
| |||||||
| 1 | credit shall be applied first to the earliest year for | ||||||
| 2 | which there is a liability. If there is a credit under this | ||||||
| 3 | subsection from more than one tax year that is available to | ||||||
| 4 | offset a liability, the earliest credit arising under this | ||||||
| 5 | subsection shall be applied first. A credit allowed under | ||||||
| 6 | this subsection may be sold to a buyer as part of a sale of | ||||||
| 7 | all or part of the remediation site for which the credit | ||||||
| 8 | was granted. The purchaser of a remediation site and the | ||||||
| 9 | tax credit shall succeed to the unused credit and remaining | ||||||
| 10 | carry-forward period of the seller. To perfect the | ||||||
| 11 | transfer, the assignor shall record the transfer in the | ||||||
| 12 | chain of title for the site and provide written notice to | ||||||
| 13 | the Director of the Illinois Department of Revenue of the | ||||||
| 14 | assignor's intent to sell the remediation site and the | ||||||
| 15 | amount of the tax credit to be transferred as a portion of | ||||||
| 16 | the sale. In no event may a credit be transferred to any | ||||||
| 17 | taxpayer if the taxpayer or a related party would not be | ||||||
| 18 | eligible under the provisions of subsection (i). | ||||||
| 19 | (iii) For purposes of this Section, the term "site" | ||||||
| 20 | shall have the same meaning as under Section 58.2 of the | ||||||
| 21 | Environmental Protection Act. | ||||||
| 22 | (o) For each of taxable years during the Compassionate Use | ||||||
| 23 | of Medical Cannabis Pilot Program, a surcharge is imposed on | ||||||
| 24 | all taxpayers on income arising from the sale or exchange of | ||||||
| 25 | capital assets, depreciable business property, real property | ||||||
| 26 | used in the trade or business, and Section 197 intangibles of | ||||||
| |||||||
| |||||||
| 1 | an organization registrant under the Compassionate Use of | ||||||
| 2 | Medical Cannabis Pilot Program Act. The amount of the surcharge | ||||||
| 3 | is equal to the amount of federal income tax liability for the | ||||||
| 4 | taxable year attributable to those sales and exchanges. The | ||||||
| 5 | surcharge imposed does not apply if: | ||||||
| 6 | (1) the medical cannabis cultivation center | ||||||
| 7 | registration, medical cannabis dispensary registration, or | ||||||
| 8 | the property of a registration is transferred as a result | ||||||
| 9 | of any of the following: | ||||||
| 10 | (A) bankruptcy, a receivership, or a debt | ||||||
| 11 | adjustment initiated by or against the initial | ||||||
| 12 | registration or the substantial owners of the initial | ||||||
| 13 | registration; | ||||||
| 14 | (B) cancellation, revocation, or termination of | ||||||
| 15 | any registration by the Illinois Department of Public | ||||||
| 16 | Health; | ||||||
| 17 | (C) a determination by the Illinois Department of | ||||||
| 18 | Public Health that transfer of the registration is in | ||||||
| 19 | the best interests of Illinois qualifying patients as | ||||||
| 20 | defined by the Compassionate Use of Medical Cannabis | ||||||
| 21 | Pilot Program Act; | ||||||
| 22 | (D) the death of an owner of the equity interest in | ||||||
| 23 | a registrant; | ||||||
| 24 | (E) the acquisition of a controlling interest in | ||||||
| 25 | the stock or substantially all of the assets of a | ||||||
| 26 | publicly traded company; | ||||||
| |||||||
| |||||||
| 1 | (F) a transfer by a parent company to a wholly | ||||||
| 2 | owned subsidiary; or | ||||||
| 3 | (G) the transfer or sale to or by one person to | ||||||
| 4 | another person where both persons were initial owners | ||||||
| 5 | of the registration when the registration was issued; | ||||||
| 6 | or | ||||||
| 7 | (2) the cannabis cultivation center registration, | ||||||
| 8 | medical cannabis dispensary registration, or the | ||||||
| 9 | controlling interest in a registrant's property is | ||||||
| 10 | transferred in a transaction to lineal descendants in which | ||||||
| 11 | no gain or loss is recognized or as a result of a | ||||||
| 12 | transaction in accordance with Section 351 of the Internal | ||||||
| 13 | Revenue Code in which no gain or loss is recognized. | ||||||
| 14 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 15 | (35 ILCS 5/303) (from Ch. 120, par. 3-303)
| ||||||
| 16 | Sec. 303. (a) In general. Any item of capital gain or loss, | ||||||
| 17 | and any
item of income from rents or royalties from real or | ||||||
| 18 | tangible personal
property, interest, dividends, and patent or | ||||||
| 19 | copyright royalties, and prizes
awarded under the Illinois | ||||||
| 20 | Lottery Law, and, for taxable years ending on or after December | ||||||
| 21 | 31, 2019, wagering and gambling winnings from Illinois sources | ||||||
| 22 | as set forth in subsection (e-1) of this Section, to the extent | ||||||
| 23 | such item constitutes
nonbusiness income, together with any | ||||||
| 24 | item of deduction directly allocable
thereto, shall be | ||||||
| 25 | allocated by any person other than a resident as provided
in | ||||||
| |||||||
| |||||||
| 1 | this Section.
| ||||||
| 2 | (b) Capital gains and losses. | ||||||
| 3 | (1) Real property. Capital gains and
losses from sales | ||||||
| 4 | or exchanges of real property are allocable to this State
| ||||||
| 5 | if the property is located in this State.
| ||||||
| 6 | (2) Tangible personal property. Capital gains and | ||||||
| 7 | losses from sales
or exchanges of tangible personal | ||||||
| 8 | property are allocable to this State if,
at the time of | ||||||
| 9 | such sale or exchange:
| ||||||
| 10 | (A) The property had its situs in this State; or
| ||||||
| 11 | (B) The taxpayer had its commercial domicile in | ||||||
| 12 | this State and was not
taxable in the state in which | ||||||
| 13 | the property had its situs.
| ||||||
| 14 | (3) Intangibles. Capital gains and losses from sales or | ||||||
| 15 | exchanges of
intangible personal property are allocable to | ||||||
| 16 | this State if the taxpayer
had its commercial domicile in | ||||||
| 17 | this State at the time of such sale or
exchange.
| ||||||
| 18 | (c) Rents and royalties. | ||||||
| 19 | (1) Real property. Rents and royalties
from real | ||||||
| 20 | property are allocable to this State if the property is | ||||||
| 21 | located
in this State.
| ||||||
| 22 | (2) Tangible personal property. Rents and royalties | ||||||
| 23 | from tangible
personal property are allocable to this | ||||||
| 24 | State:
| ||||||
| 25 | (A) If and to the extent that the property is | ||||||
| 26 | utilized in this State; or
| ||||||
| |||||||
| |||||||
| 1 | (B) In their entirety if, at the time such rents or | ||||||
| 2 | royalties were paid
or accrued, the taxpayer had its | ||||||
| 3 | commercial domicile in this State and was
not organized | ||||||
| 4 | under the laws of or taxable with respect to such rents | ||||||
| 5 | or
royalties in the state in which the property was | ||||||
| 6 | utilized.
The extent of utilization of tangible | ||||||
| 7 | personal property in a state is
determined by | ||||||
| 8 | multiplying the rents or royalties derived from such | ||||||
| 9 | property
by a fraction, the numerator of which is the | ||||||
| 10 | number of days of physical
location of the property in | ||||||
| 11 | the state during the rental or royalty period
in the | ||||||
| 12 | taxable year and the denominator of which is the number | ||||||
| 13 | of days of
physical location of the property everywhere | ||||||
| 14 | during all rental or royalty
periods in the taxable | ||||||
| 15 | year. If the physical location of the property
during | ||||||
| 16 | the rental or royalty period is unknown or | ||||||
| 17 | unascertainable by the
taxpayer, tangible personal | ||||||
| 18 | property is utilized in the state in which the
property | ||||||
| 19 | was located at the time the rental or royalty payer | ||||||
| 20 | obtained
possession.
| ||||||
| 21 | (d) Patent and copyright royalties.
| ||||||
| 22 | (1) Allocation. Patent and copyright royalties are | ||||||
| 23 | allocable to this
State:
| ||||||
| 24 | (A) If and to the extent that the patent or | ||||||
| 25 | copyright is utilized by the
payer in this State; or
| ||||||
| 26 | (B) If and to the extent that the patent or | ||||||
| |||||||
| |||||||
| 1 | copyright is utilized by the
payer in a state in which | ||||||
| 2 | the taxpayer is not taxable with respect to such
| ||||||
| 3 | royalties and, at the time such royalties were paid or | ||||||
| 4 | accrued, the
taxpayer had its commercial domicile in | ||||||
| 5 | this State.
| ||||||
| 6 | (2) Utilization.
| ||||||
| 7 | (A) A patent is utilized in a state to the extent | ||||||
| 8 | that it is employed in
production, fabrication, | ||||||
| 9 | manufacturing or other processing in the state or
to | ||||||
| 10 | the extent that a patented product is produced in the | ||||||
| 11 | state. If the
basis of receipts from patent royalties | ||||||
| 12 | does not permit allocation to
states or if the | ||||||
| 13 | accounting procedures do not reflect states of
| ||||||
| 14 | utilization, the patent is utilized in this State if | ||||||
| 15 | the taxpayer has its
commercial domicile in this State.
| ||||||
| 16 | (B) A copyright is utilized in a state to the | ||||||
| 17 | extent that printing or
other publication originates | ||||||
| 18 | in the state. If the basis of receipts from
copyright | ||||||
| 19 | royalties does not permit allocation to states or if | ||||||
| 20 | the
accounting procedures do not reflect states of | ||||||
| 21 | utilization, the copyright
is utilized in this State if | ||||||
| 22 | the taxpayer has its commercial domicile in
this State.
| ||||||
| 23 | (e) Illinois lottery prizes. Prizes awarded under the | ||||||
| 24 | Illinois Lottery Law are allocable to this State. Payments | ||||||
| 25 | received in taxable years ending on or after December 31, 2013, | ||||||
| 26 | from the assignment of a prize under Section 13.1 of the | ||||||
| |||||||
| |||||||
| 1 | Illinois Lottery Law are allocable to this State.
| ||||||
| 2 | (e-1) Wagering and gambling winnings. Payments received in | ||||||
| 3 | taxable years ending on or after December 31, 2019 of winnings | ||||||
| 4 | from pari-mutuel wagering conducted at a wagering facility | ||||||
| 5 | licensed under the Illinois Horse Racing Act of 1975 and from | ||||||
| 6 | gambling games conducted on a riverboat or in a casino or | ||||||
| 7 | organization gaming facility licensed under the Illinois | ||||||
| 8 | Gambling Act are allocable to this State. | ||||||
| 9 | (e-5) Unemployment benefits. Unemployment benefits paid by | ||||||
| 10 | the Illinois Department of Employment Security are allocable to | ||||||
| 11 | this State. | ||||||
| 12 | (f) Taxability in other state. For purposes of allocation | ||||||
| 13 | of income
pursuant to this Section, a taxpayer is taxable in | ||||||
| 14 | another state if:
| ||||||
| 15 | (1) In that state he is subject to a net income tax, a | ||||||
| 16 | franchise tax
measured by net income, a franchise tax for | ||||||
| 17 | the privilege of doing
business, or a corporate stock tax; | ||||||
| 18 | or
| ||||||
| 19 | (2) That state has jurisdiction to subject the taxpayer | ||||||
| 20 | to a net income
tax regardless of whether, in fact, the | ||||||
| 21 | state does or does not.
| ||||||
| 22 | (g) Cross references. | ||||||
| 23 | (1) For allocation of interest and dividends by
persons | ||||||
| 24 | other than residents, see Section 301(c)(2).
| ||||||
| 25 | (2) For allocation of nonbusiness income by residents, | ||||||
| 26 | see Section
301(a).
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 2 | (35 ILCS 5/304) (from Ch. 120, par. 3-304)
| ||||||
| 3 | Sec. 304. Business income of persons other than residents.
| ||||||
| 4 | (a) In general. The business income of a person other than | ||||||
| 5 | a
resident shall be allocated to this State if such person's | ||||||
| 6 | business
income is derived solely from this State. If a person | ||||||
| 7 | other than a
resident derives business income from this State | ||||||
| 8 | and one or more other
states, then, for tax years ending on or | ||||||
| 9 | before December 30, 1998, and
except as otherwise provided by | ||||||
| 10 | this Section, such
person's business income shall be | ||||||
| 11 | apportioned to this State by
multiplying the income by a | ||||||
| 12 | fraction, the numerator of which is the sum
of the property | ||||||
| 13 | factor (if any), the payroll factor (if any) and 200% of the
| ||||||
| 14 | sales factor (if any), and the denominator of which is 4 | ||||||
| 15 | reduced by the
number of factors other than the sales factor | ||||||
| 16 | which have a denominator
of zero and by an additional 2 if the | ||||||
| 17 | sales factor has a denominator of zero.
For tax years ending on | ||||||
| 18 | or after December 31, 1998, and except as otherwise
provided by | ||||||
| 19 | this Section, persons other than
residents who derive business | ||||||
| 20 | income from this State and one or more other
states shall | ||||||
| 21 | compute their apportionment factor by weighting their | ||||||
| 22 | property,
payroll, and sales factors as provided in
subsection | ||||||
| 23 | (h) of this Section.
| ||||||
| 24 | (1) Property factor.
| ||||||
| 25 | (A) The property factor is a fraction, the numerator of | ||||||
| |||||||
| |||||||
| 1 | which is the
average value of the person's real and | ||||||
| 2 | tangible personal property owned
or rented and used in the | ||||||
| 3 | trade or business in this State during the
taxable year and | ||||||
| 4 | the denominator of which is the average value of all
the | ||||||
| 5 | person's real and tangible personal property owned or | ||||||
| 6 | rented and
used in the trade or business during the taxable | ||||||
| 7 | year.
| ||||||
| 8 | (B) Property owned by the person is valued at its | ||||||
| 9 | original cost.
Property rented by the person is valued at 8 | ||||||
| 10 | times the net annual rental
rate. Net annual rental rate is | ||||||
| 11 | the annual rental rate paid by the
person less any annual | ||||||
| 12 | rental rate received by the person from
sub-rentals.
| ||||||
| 13 | (C) The average value of property shall be determined | ||||||
| 14 | by averaging
the values at the beginning and ending of the | ||||||
| 15 | taxable year but the
Director may require the averaging of | ||||||
| 16 | monthly values during the taxable
year if reasonably | ||||||
| 17 | required to reflect properly the average value of the
| ||||||
| 18 | person's property.
| ||||||
| 19 | (2) Payroll factor.
| ||||||
| 20 | (A) The payroll factor is a fraction, the numerator of | ||||||
| 21 | which is the
total amount paid in this State during the | ||||||
| 22 | taxable year by the person
for compensation, and the | ||||||
| 23 | denominator of which is the total compensation
paid | ||||||
| 24 | everywhere during the taxable year.
| ||||||
| 25 | (B) Compensation is paid in this State if:
| ||||||
| 26 | (i) The individual's service is performed entirely | ||||||
| |||||||
| |||||||
| 1 | within this
State;
| ||||||
| 2 | (ii) The individual's service is performed both | ||||||
| 3 | within and without
this State, but the service | ||||||
| 4 | performed without this State is incidental
to the | ||||||
| 5 | individual's service performed within this State; or
| ||||||
| 6 | (iii) For tax years ending prior to December 31, | ||||||
| 7 | 2020, some of the service is performed within this | ||||||
| 8 | State and either
the base of operations, or if there is | ||||||
| 9 | no base of operations, the place
from which the service | ||||||
| 10 | is directed or controlled is within this State,
or the | ||||||
| 11 | base of operations or the place from which the service | ||||||
| 12 | is
directed or controlled is not in any state in which | ||||||
| 13 | some part of the
service is performed, but the | ||||||
| 14 | individual's residence is in this State. For tax years | ||||||
| 15 | ending on or after December 31, 2020, compensation is | ||||||
| 16 | paid in this State if some of the individual's service | ||||||
| 17 | is performed within this State, the individual's | ||||||
| 18 | service performed within this State is nonincidental | ||||||
| 19 | to the individual's service performed without this | ||||||
| 20 | State, and the individual's service is performed | ||||||
| 21 | within this State for more than 30 working days during | ||||||
| 22 | the tax year. The amount of compensation paid in this | ||||||
| 23 | State shall include the portion of the individual's | ||||||
| 24 | total compensation for services performed on behalf of | ||||||
| 25 | his or her employer during the tax year which the | ||||||
| 26 | number of working days spent within this State during | ||||||
| |||||||
| |||||||
| 1 | the tax year bears to the total number of working days | ||||||
| 2 | spent both within and without this State during the tax | ||||||
| 3 | year. For purposes of this paragraph:
| ||||||
| 4 | (a) The term "working day" means all days | ||||||
| 5 | during the tax year in which the individual | ||||||
| 6 | performs duties on behalf of his or her employer. | ||||||
| 7 | All days in which the individual performs no duties | ||||||
| 8 | on behalf of his or her employer (e.g., weekends, | ||||||
| 9 | vacation days, sick days, and holidays) are not | ||||||
| 10 | working days. | ||||||
| 11 | (b) A working day is spent within this State | ||||||
| 12 | if: | ||||||
| 13 | (1) the individual performs service on | ||||||
| 14 | behalf of the employer and a greater amount of | ||||||
| 15 | time on that day is spent by the individual | ||||||
| 16 | performing duties on behalf of the employer | ||||||
| 17 | within this State, without regard to time spent | ||||||
| 18 | traveling, than is spent performing duties on | ||||||
| 19 | behalf of the employer without this State; or | ||||||
| 20 | (2) the only service the individual | ||||||
| 21 | performs on behalf of the employer on that day | ||||||
| 22 | is traveling to a destination within this | ||||||
| 23 | State, and the individual arrives on that day. | ||||||
| 24 | (c) Working days spent within this State do not | ||||||
| 25 | include any day in which the employee is performing | ||||||
| 26 | services in this State during a disaster period | ||||||
| |||||||
| |||||||
| 1 | solely in response to a request made to his or her | ||||||
| 2 | employer by the government of this State, by any | ||||||
| 3 | political subdivision of this State, or by a person | ||||||
| 4 | conducting business in this State to perform | ||||||
| 5 | disaster or emergency-related services in this | ||||||
| 6 | State. For purposes of this item (c): | ||||||
| 7 | "Declared State disaster or emergency" | ||||||
| 8 | means a disaster or emergency event (i) for | ||||||
| 9 | which a Governor's proclamation of a state of | ||||||
| 10 | emergency has been issued or (ii) for which a | ||||||
| 11 | Presidential declaration of a federal major | ||||||
| 12 | disaster or emergency has been issued. | ||||||
| 13 | "Disaster period" means a period that | ||||||
| 14 | begins 10 days prior to the date of the | ||||||
| 15 | Governor's proclamation or the President's | ||||||
| 16 | declaration (whichever is earlier) and extends | ||||||
| 17 | for a period of 60 calendar days after the end | ||||||
| 18 | of the declared disaster or emergency period. | ||||||
| 19 | "Disaster or emergency-related services" | ||||||
| 20 | means repairing, renovating, installing, | ||||||
| 21 | building, or rendering services or conducting | ||||||
| 22 | other business activities that relate to | ||||||
| 23 | infrastructure that has been damaged, | ||||||
| 24 | impaired, or destroyed by the declared State | ||||||
| 25 | disaster or emergency. | ||||||
| 26 | "Infrastructure" means property and | ||||||
| |||||||
| |||||||
| 1 | equipment owned or used by a public utility, | ||||||
| 2 | communications network, broadband and internet | ||||||
| 3 | service provider, cable and video service | ||||||
| 4 | provider, electric or gas distribution system, | ||||||
| 5 | or water pipeline that provides service to more | ||||||
| 6 | than one customer or person, including related | ||||||
| 7 | support facilities. "Infrastructure" includes, | ||||||
| 8 | but is not limited to, real and personal | ||||||
| 9 | property such as buildings, offices, power | ||||||
| 10 | lines, cable lines, poles, communications | ||||||
| 11 | lines, pipes, structures, and equipment. | ||||||
| 12 | (iv) Compensation paid to nonresident professional | ||||||
| 13 | athletes. | ||||||
| 14 | (a) General. The Illinois source income of a | ||||||
| 15 | nonresident individual who is a member of a | ||||||
| 16 | professional athletic team includes the portion of the | ||||||
| 17 | individual's total compensation for services performed | ||||||
| 18 | as a member of a professional athletic team during the | ||||||
| 19 | taxable year which the number of duty days spent within | ||||||
| 20 | this State performing services for the team in any | ||||||
| 21 | manner during the taxable year bears to the total | ||||||
| 22 | number of duty days spent both within and without this | ||||||
| 23 | State during the taxable year. | ||||||
| 24 | (b) Travel days. Travel days that do not involve | ||||||
| 25 | either a game, practice, team meeting, or other similar | ||||||
| 26 | team event are not considered duty days spent in this | ||||||
| |||||||
| |||||||
| 1 | State. However, such travel days are considered in the | ||||||
| 2 | total duty days spent both within and without this | ||||||
| 3 | State. | ||||||
| 4 | (c) Definitions. For purposes of this subpart | ||||||
| 5 | (iv): | ||||||
| 6 | (1) The term "professional athletic team" | ||||||
| 7 | includes, but is not limited to, any professional | ||||||
| 8 | baseball, basketball, football, soccer, or hockey | ||||||
| 9 | team. | ||||||
| 10 | (2) The term "member of a professional | ||||||
| 11 | athletic team" includes those employees who are | ||||||
| 12 | active players, players on the disabled list, and | ||||||
| 13 | any other persons required to travel and who travel | ||||||
| 14 | with and perform services on behalf of a | ||||||
| 15 | professional athletic team on a regular basis. | ||||||
| 16 | This includes, but is not limited to, coaches, | ||||||
| 17 | managers, and trainers. | ||||||
| 18 | (3) Except as provided in items (C) and (D) of | ||||||
| 19 | this subpart (3), the term "duty days" means all | ||||||
| 20 | days during the taxable year from the beginning of | ||||||
| 21 | the professional athletic team's official | ||||||
| 22 | pre-season training period through the last game | ||||||
| 23 | in which the team competes or is scheduled to | ||||||
| 24 | compete. Duty days shall be counted for the year in | ||||||
| 25 | which they occur, including where a team's | ||||||
| 26 | official pre-season training period through the | ||||||
| |||||||
| |||||||
| 1 | last game in which the team competes or is | ||||||
| 2 | scheduled to compete, occurs during more than one | ||||||
| 3 | tax year. | ||||||
| 4 | (A) Duty days shall also include days on | ||||||
| 5 | which a member of a professional athletic team | ||||||
| 6 | performs service for a team on a date that does | ||||||
| 7 | not fall within the foregoing period (e.g., | ||||||
| 8 | participation in instructional leagues, the | ||||||
| 9 | "All Star Game", or promotional "caravans"). | ||||||
| 10 | Performing a service for a professional | ||||||
| 11 | athletic team includes conducting training and | ||||||
| 12 | rehabilitation activities, when such | ||||||
| 13 | activities are conducted at team facilities. | ||||||
| 14 | (B) Also included in duty days are game | ||||||
| 15 | days, practice days, days spent at team | ||||||
| 16 | meetings, promotional caravans, preseason | ||||||
| 17 | training camps, and days served with the team | ||||||
| 18 | through all post-season games in which the team | ||||||
| 19 | competes or is scheduled to compete. | ||||||
| 20 | (C) Duty days for any person who joins a | ||||||
| 21 | team during the period from the beginning of | ||||||
| 22 | the professional athletic team's official | ||||||
| 23 | pre-season training period through the last | ||||||
| 24 | game in which the team competes, or is | ||||||
| 25 | scheduled to compete, shall begin on the day | ||||||
| 26 | that person joins the team. Conversely, duty | ||||||
| |||||||
| |||||||
| 1 | days for any person who leaves a team during | ||||||
| 2 | this period shall end on the day that person | ||||||
| 3 | leaves the team. Where a person switches teams | ||||||
| 4 | during a taxable year, a separate duty-day | ||||||
| 5 | calculation shall be made for the period the | ||||||
| 6 | person was with each team. | ||||||
| 7 | (D) Days for which a member of a | ||||||
| 8 | professional athletic team is not compensated | ||||||
| 9 | and is not performing services for the team in | ||||||
| 10 | any manner, including days when such member of | ||||||
| 11 | a professional athletic team has been | ||||||
| 12 | suspended without pay and prohibited from | ||||||
| 13 | performing any services for the team, shall not | ||||||
| 14 | be treated as duty days. | ||||||
| 15 | (E) Days for which a member of a | ||||||
| 16 | professional athletic team is on the disabled | ||||||
| 17 | list and does not conduct rehabilitation | ||||||
| 18 | activities at facilities of the team, and is | ||||||
| 19 | not otherwise performing services for the team | ||||||
| 20 | in Illinois, shall not be considered duty days | ||||||
| 21 | spent in this State. All days on the disabled | ||||||
| 22 | list, however, are considered to be included in | ||||||
| 23 | total duty days spent both within and without | ||||||
| 24 | this State. | ||||||
| 25 | (4) The term "total compensation for services | ||||||
| 26 | performed as a member of a professional athletic | ||||||
| |||||||
| |||||||
| 1 | team" means the total compensation received during | ||||||
| 2 | the taxable year for services performed: | ||||||
| 3 | (A) from the beginning of the official | ||||||
| 4 | pre-season training period through the last | ||||||
| 5 | game in which the team competes or is scheduled | ||||||
| 6 | to compete during that taxable year; and | ||||||
| 7 | (B) during the taxable year on a date which | ||||||
| 8 | does not fall within the foregoing period | ||||||
| 9 | (e.g., participation in instructional leagues, | ||||||
| 10 | the "All Star Game", or promotional caravans). | ||||||
| 11 | This compensation shall include, but is not | ||||||
| 12 | limited to, salaries, wages, bonuses as described | ||||||
| 13 | in this subpart, and any other type of compensation | ||||||
| 14 | paid during the taxable year to a member of a | ||||||
| 15 | professional athletic team for services performed | ||||||
| 16 | in that year. This compensation does not include | ||||||
| 17 | strike benefits, severance pay, termination pay, | ||||||
| 18 | contract or option year buy-out payments, | ||||||
| 19 | expansion or relocation payments, or any other | ||||||
| 20 | payments not related to services performed for the | ||||||
| 21 | team. | ||||||
| 22 | For purposes of this subparagraph, "bonuses" | ||||||
| 23 | included in "total compensation for services | ||||||
| 24 | performed as a member of a professional athletic | ||||||
| 25 | team" subject to the allocation described in | ||||||
| 26 | Section 302(c)(1) are: bonuses earned as a result | ||||||
| |||||||
| |||||||
| 1 | of play (i.e., performance bonuses) during the | ||||||
| 2 | season, including bonuses paid for championship, | ||||||
| 3 | playoff or "bowl" games played by a team, or for | ||||||
| 4 | selection to all-star league or other honorary | ||||||
| 5 | positions; and bonuses paid for signing a | ||||||
| 6 | contract, unless the payment of the signing bonus | ||||||
| 7 | is not conditional upon the signee playing any | ||||||
| 8 | games for the team or performing any subsequent | ||||||
| 9 | services for the team or even making the team, the | ||||||
| 10 | signing bonus is payable separately from the | ||||||
| 11 | salary and any other compensation, and the signing | ||||||
| 12 | bonus is nonrefundable.
| ||||||
| 13 | (3) Sales factor.
| ||||||
| 14 | (A) The sales factor is a fraction, the numerator of | ||||||
| 15 | which is the
total sales of the person in this State during | ||||||
| 16 | the taxable year, and the
denominator of which is the total | ||||||
| 17 | sales of the person everywhere during
the taxable year.
| ||||||
| 18 | (B) Sales of tangible personal property are in this | ||||||
| 19 | State if:
| ||||||
| 20 | (i) The property is delivered or shipped to a | ||||||
| 21 | purchaser, other than
the United States government, | ||||||
| 22 | within this State regardless of the f. o.
b. point or | ||||||
| 23 | other conditions of the sale; or
| ||||||
| 24 | (ii) The property is shipped from an office, store, | ||||||
| 25 | warehouse,
factory or other place of storage in this | ||||||
| 26 | State and either the purchaser
is the United States | ||||||
| |||||||
| |||||||
| 1 | government or the person is not taxable in the
state of | ||||||
| 2 | the purchaser; provided, however, that premises owned | ||||||
| 3 | or leased
by a person who has independently contracted | ||||||
| 4 | with the seller for the printing
of newspapers, | ||||||
| 5 | periodicals or books shall not be deemed to be an | ||||||
| 6 | office,
store, warehouse, factory or other place of | ||||||
| 7 | storage for purposes of this
Section.
Sales of tangible | ||||||
| 8 | personal property are not in this State if the
seller | ||||||
| 9 | and purchaser would be members of the same unitary | ||||||
| 10 | business group
but for the fact that either the seller | ||||||
| 11 | or purchaser is a person with 80%
or more of total | ||||||
| 12 | business activity outside of the United States and the
| ||||||
| 13 | property is purchased for resale.
| ||||||
| 14 | (B-1) Patents, copyrights, trademarks, and similar | ||||||
| 15 | items of intangible
personal property.
| ||||||
| 16 | (i) Gross receipts from the licensing, sale, or | ||||||
| 17 | other disposition of a
patent, copyright, trademark, | ||||||
| 18 | or similar item of intangible personal property, other | ||||||
| 19 | than gross receipts governed by paragraph (B-7) of this | ||||||
| 20 | item (3),
are in this State to the extent the item is | ||||||
| 21 | utilized in this State during the
year the gross | ||||||
| 22 | receipts are included in gross income.
| ||||||
| 23 | (ii) Place of utilization.
| ||||||
| 24 | (I) A patent is utilized in a state to the | ||||||
| 25 | extent that it is employed
in production, | ||||||
| 26 | fabrication, manufacturing, or other processing in | ||||||
| |||||||
| |||||||
| 1 | the state or
to the extent that a patented product | ||||||
| 2 | is produced in the state. If a patent is
utilized | ||||||
| 3 | in
more than one state, the extent to which it is | ||||||
| 4 | utilized in any one state shall
be a fraction equal | ||||||
| 5 | to the gross receipts of the licensee or purchaser | ||||||
| 6 | from
sales or leases of items produced, | ||||||
| 7 | fabricated, manufactured, or processed
within that | ||||||
| 8 | state using the patent and of patented items | ||||||
| 9 | produced within that
state, divided by the total of | ||||||
| 10 | such gross receipts for all states in which the
| ||||||
| 11 | patent is utilized.
| ||||||
| 12 | (II) A copyright is utilized in a state to the | ||||||
| 13 | extent that printing or
other publication | ||||||
| 14 | originates in the state. If a copyright is utilized | ||||||
| 15 | in more
than one state, the extent to which it is | ||||||
| 16 | utilized in any one state shall be a
fraction equal | ||||||
| 17 | to the gross receipts from sales or licenses of | ||||||
| 18 | materials
printed or published in that state | ||||||
| 19 | divided by the total of such gross receipts
for all | ||||||
| 20 | states in which the copyright is utilized.
| ||||||
| 21 | (III) Trademarks and other items of intangible | ||||||
| 22 | personal property
governed by this paragraph (B-1) | ||||||
| 23 | are utilized in the state in which the
commercial | ||||||
| 24 | domicile of the licensee or purchaser is located.
| ||||||
| 25 | (iii) If the state of utilization of an item of | ||||||
| 26 | property governed by
this paragraph (B-1) cannot be | ||||||
| |||||||
| |||||||
| 1 | determined from the taxpayer's books and
records or | ||||||
| 2 | from the books and records of any person related to the | ||||||
| 3 | taxpayer
within the meaning of Section 267(b) of the | ||||||
| 4 | Internal Revenue Code, 26 U.S.C.
267, the gross
| ||||||
| 5 | receipts attributable to that item shall be excluded | ||||||
| 6 | from both the numerator
and the denominator of the | ||||||
| 7 | sales factor.
| ||||||
| 8 | (B-2) Gross receipts from the license, sale, or other | ||||||
| 9 | disposition of
patents, copyrights, trademarks, and | ||||||
| 10 | similar items of intangible personal
property, other than | ||||||
| 11 | gross receipts governed by paragraph (B-7) of this item | ||||||
| 12 | (3), may be included in the numerator or denominator of the | ||||||
| 13 | sales factor
only if gross receipts from licenses, sales, | ||||||
| 14 | or other disposition of such items
comprise more than 50% | ||||||
| 15 | of the taxpayer's total gross receipts included in gross
| ||||||
| 16 | income during the tax year and during each of the 2 | ||||||
| 17 | immediately preceding tax
years; provided that, when a | ||||||
| 18 | taxpayer is a member of a unitary business group,
such | ||||||
| 19 | determination shall be made on the basis of the gross | ||||||
| 20 | receipts of the
entire unitary business group.
| ||||||
| 21 | (B-5) For taxable years ending on or after December 31, | ||||||
| 22 | 2008, except as provided in subsections (ii) through (vii), | ||||||
| 23 | receipts from the sale of telecommunications service or | ||||||
| 24 | mobile telecommunications service are in this State if the | ||||||
| 25 | customer's service address is in this State. | ||||||
| 26 | (i) For purposes of this subparagraph (B-5), the | ||||||
| |||||||
| |||||||
| 1 | following terms have the following meanings: | ||||||
| 2 | "Ancillary services" means services that are | ||||||
| 3 | associated with or incidental to the provision of | ||||||
| 4 | "telecommunications services", including, but not | ||||||
| 5 | limited to, "detailed telecommunications billing", | ||||||
| 6 | "directory assistance", "vertical service", and "voice | ||||||
| 7 | mail services". | ||||||
| 8 | "Air-to-Ground Radiotelephone service" means a | ||||||
| 9 | radio service, as that term is defined in 47 CFR 22.99, | ||||||
| 10 | in which common carriers are authorized to offer and | ||||||
| 11 | provide radio telecommunications service for hire to | ||||||
| 12 | subscribers in aircraft. | ||||||
| 13 | "Call-by-call Basis" means any method of charging | ||||||
| 14 | for telecommunications services where the price is | ||||||
| 15 | measured by individual calls. | ||||||
| 16 | "Communications Channel" means a physical or | ||||||
| 17 | virtual path of communications over which signals are | ||||||
| 18 | transmitted between or among customer channel | ||||||
| 19 | termination points. | ||||||
| 20 | "Conference bridging service" means an "ancillary | ||||||
| 21 | service" that links two or more participants of an | ||||||
| 22 | audio or video conference call and may include the | ||||||
| 23 | provision of a telephone number. "Conference bridging | ||||||
| 24 | service" does not include the "telecommunications | ||||||
| 25 | services" used to reach the conference bridge. | ||||||
| 26 | "Customer Channel Termination Point" means the | ||||||
| |||||||
| |||||||
| 1 | location where the customer either inputs or receives | ||||||
| 2 | the communications. | ||||||
| 3 | "Detailed telecommunications billing service" | ||||||
| 4 | means an "ancillary service" of separately stating | ||||||
| 5 | information pertaining to individual calls on a | ||||||
| 6 | customer's billing statement. | ||||||
| 7 | "Directory assistance" means an "ancillary | ||||||
| 8 | service" of providing telephone number information, | ||||||
| 9 | and/or address information. | ||||||
| 10 | "Home service provider" means the facilities based | ||||||
| 11 | carrier or reseller with which the customer contracts | ||||||
| 12 | for the provision of mobile telecommunications | ||||||
| 13 | services. | ||||||
| 14 | "Mobile telecommunications service" means | ||||||
| 15 | commercial mobile radio service, as defined in Section | ||||||
| 16 | 20.3 of Title 47 of the Code of Federal Regulations as | ||||||
| 17 | in effect on June 1, 1999. | ||||||
| 18 | "Place of primary use" means the street address | ||||||
| 19 | representative of where the customer's use of the | ||||||
| 20 | telecommunications service primarily occurs, which | ||||||
| 21 | must be the residential street address or the primary | ||||||
| 22 | business street address of the customer. In the case of | ||||||
| 23 | mobile telecommunications services, "place of primary | ||||||
| 24 | use" must be within the licensed service area of the | ||||||
| 25 | home service provider. | ||||||
| 26 | "Post-paid telecommunication service" means the | ||||||
| |||||||
| |||||||
| 1 | telecommunications service obtained by making a | ||||||
| 2 | payment on a call-by-call basis either through the use | ||||||
| 3 | of a credit card or payment mechanism such as a bank | ||||||
| 4 | card, travel card, credit card, or debit card, or by | ||||||
| 5 | charge made to a telephone number which is not | ||||||
| 6 | associated with the origination or termination of the | ||||||
| 7 | telecommunications service. A post-paid calling | ||||||
| 8 | service includes telecommunications service, except a | ||||||
| 9 | prepaid wireless calling service, that would be a | ||||||
| 10 | prepaid calling service except it is not exclusively a | ||||||
| 11 | telecommunication service. | ||||||
| 12 | "Prepaid telecommunication service" means the | ||||||
| 13 | right to access exclusively telecommunications | ||||||
| 14 | services, which must be paid for in advance and which | ||||||
| 15 | enables the origination of calls using an access number | ||||||
| 16 | or authorization code, whether manually or | ||||||
| 17 | electronically dialed, and that is sold in | ||||||
| 18 | predetermined units or dollars of which the number | ||||||
| 19 | declines with use in a known amount. | ||||||
| 20 | "Prepaid Mobile telecommunication service" means a | ||||||
| 21 | telecommunications service that provides the right to | ||||||
| 22 | utilize mobile wireless service as well as other | ||||||
| 23 | non-telecommunication services, including, but not | ||||||
| 24 | limited to, ancillary services, which must be paid for | ||||||
| 25 | in advance that is sold in predetermined units or | ||||||
| 26 | dollars of which the number declines with use in a | ||||||
| |||||||
| |||||||
| 1 | known amount. | ||||||
| 2 | "Private communication service" means a | ||||||
| 3 | telecommunication service that entitles the customer | ||||||
| 4 | to exclusive or priority use of a communications | ||||||
| 5 | channel or group of channels between or among | ||||||
| 6 | termination points, regardless of the manner in which | ||||||
| 7 | such channel or channels are connected, and includes | ||||||
| 8 | switching capacity, extension lines, stations, and any | ||||||
| 9 | other associated services that are provided in | ||||||
| 10 | connection with the use of such channel or channels. | ||||||
| 11 | "Service address" means: | ||||||
| 12 | (a) The location of the telecommunications | ||||||
| 13 | equipment to which a customer's call is charged and | ||||||
| 14 | from which the call originates or terminates, | ||||||
| 15 | regardless of where the call is billed or paid; | ||||||
| 16 | (b) If the location in line (a) is not known, | ||||||
| 17 | service address means the origination point of the | ||||||
| 18 | signal of the telecommunications services first | ||||||
| 19 | identified by either the seller's | ||||||
| 20 | telecommunications system or in information | ||||||
| 21 | received by the seller from its service provider | ||||||
| 22 | where the system used to transport such signals is | ||||||
| 23 | not that of the seller; and | ||||||
| 24 | (c) If the locations in line (a) and line (b) | ||||||
| 25 | are not known, the service address means the | ||||||
| 26 | location of the customer's place of primary use. | ||||||
| |||||||
| |||||||
| 1 | "Telecommunications service" means the electronic | ||||||
| 2 | transmission, conveyance, or routing of voice, data, | ||||||
| 3 | audio, video, or any other information or signals to a | ||||||
| 4 | point, or between or among points. The term | ||||||
| 5 | "telecommunications service" includes such | ||||||
| 6 | transmission, conveyance, or routing in which computer | ||||||
| 7 | processing applications are used to act on the form, | ||||||
| 8 | code or protocol of the content for purposes of | ||||||
| 9 | transmission, conveyance or routing without regard to | ||||||
| 10 | whether such service is referred to as voice over | ||||||
| 11 | Internet protocol services or is classified by the | ||||||
| 12 | Federal Communications Commission as enhanced or value | ||||||
| 13 | added. "Telecommunications service" does not include: | ||||||
| 14 | (a) Data processing and information services | ||||||
| 15 | that allow data to be generated, acquired, stored, | ||||||
| 16 | processed, or retrieved and delivered by an | ||||||
| 17 | electronic transmission to a purchaser when such | ||||||
| 18 | purchaser's primary purpose for the underlying | ||||||
| 19 | transaction is the processed data or information; | ||||||
| 20 | (b) Installation or maintenance of wiring or | ||||||
| 21 | equipment on a customer's premises; | ||||||
| 22 | (c) Tangible personal property; | ||||||
| 23 | (d) Advertising, including, but not limited | ||||||
| 24 | to, directory advertising; | ||||||
| 25 | (e) Billing and collection services provided | ||||||
| 26 | to third parties; | ||||||
| |||||||
| |||||||
| 1 | (f) Internet access service; | ||||||
| 2 | (g) Radio and television audio and video | ||||||
| 3 | programming services, regardless of the medium, | ||||||
| 4 | including the furnishing of transmission, | ||||||
| 5 | conveyance and routing of such services by the | ||||||
| 6 | programming service provider. Radio and television | ||||||
| 7 | audio and video programming services shall | ||||||
| 8 | include, but not be limited to, cable service as | ||||||
| 9 | defined in 47 USC 522(6) and audio and video | ||||||
| 10 | programming services delivered by commercial | ||||||
| 11 | mobile radio service providers, as defined in 47 | ||||||
| 12 | CFR 20.3; | ||||||
| 13 | (h) "Ancillary services"; or | ||||||
| 14 | (i) Digital products "delivered | ||||||
| 15 | electronically", including, but not limited to, | ||||||
| 16 | software, music, video, reading materials or ring | ||||||
| 17 | tones. | ||||||
| 18 | "Vertical service" means an "ancillary service" | ||||||
| 19 | that is offered in connection with one or more | ||||||
| 20 | "telecommunications services", which offers advanced | ||||||
| 21 | calling features that allow customers to identify | ||||||
| 22 | callers and to manage multiple calls and call | ||||||
| 23 | connections, including "conference bridging services". | ||||||
| 24 | "Voice mail service" means an "ancillary service" | ||||||
| 25 | that enables the customer to store, send or receive | ||||||
| 26 | recorded messages. "Voice mail service" does not | ||||||
| |||||||
| |||||||
| 1 | include any "vertical services" that the customer may | ||||||
| 2 | be required to have in order to utilize the "voice mail | ||||||
| 3 | service". | ||||||
| 4 | (ii) Receipts from the sale of telecommunications | ||||||
| 5 | service sold on an individual call-by-call basis are in | ||||||
| 6 | this State if either of the following applies: | ||||||
| 7 | (a) The call both originates and terminates in | ||||||
| 8 | this State. | ||||||
| 9 | (b) The call either originates or terminates | ||||||
| 10 | in this State and the service address is located in | ||||||
| 11 | this State. | ||||||
| 12 | (iii) Receipts from the sale of postpaid | ||||||
| 13 | telecommunications service at retail are in this State | ||||||
| 14 | if the origination point of the telecommunication | ||||||
| 15 | signal, as first identified by the service provider's | ||||||
| 16 | telecommunication system or as identified by | ||||||
| 17 | information received by the seller from its service | ||||||
| 18 | provider if the system used to transport | ||||||
| 19 | telecommunication signals is not the seller's, is | ||||||
| 20 | located in this State. | ||||||
| 21 | (iv) Receipts from the sale of prepaid | ||||||
| 22 | telecommunications service or prepaid mobile | ||||||
| 23 | telecommunications service at retail are in this State | ||||||
| 24 | if the purchaser obtains the prepaid card or similar | ||||||
| 25 | means of conveyance at a location in this State. | ||||||
| 26 | Receipts from recharging a prepaid telecommunications | ||||||
| |||||||
| |||||||
| 1 | service or mobile telecommunications service is in | ||||||
| 2 | this State if the purchaser's billing information | ||||||
| 3 | indicates a location in this State. | ||||||
| 4 | (v) Receipts from the sale of private | ||||||
| 5 | communication services are in this State as follows: | ||||||
| 6 | (a) 100% of receipts from charges imposed at | ||||||
| 7 | each channel termination point in this State. | ||||||
| 8 | (b) 100% of receipts from charges for the total | ||||||
| 9 | channel mileage between each channel termination | ||||||
| 10 | point in this State. | ||||||
| 11 | (c) 50% of the total receipts from charges for | ||||||
| 12 | service segments when those segments are between 2 | ||||||
| 13 | customer channel termination points, 1 of which is | ||||||
| 14 | located in this State and the other is located | ||||||
| 15 | outside of this State, which segments are | ||||||
| 16 | separately charged. | ||||||
| 17 | (d) The receipts from charges for service | ||||||
| 18 | segments with a channel termination point located | ||||||
| 19 | in this State and in two or more other states, and | ||||||
| 20 | which segments are not separately billed, are in | ||||||
| 21 | this State based on a percentage determined by | ||||||
| 22 | dividing the number of customer channel | ||||||
| 23 | termination points in this State by the total | ||||||
| 24 | number of customer channel termination points. | ||||||
| 25 | (vi) Receipts from charges for ancillary services | ||||||
| 26 | for telecommunications service sold to customers at | ||||||
| |||||||
| |||||||
| 1 | retail are in this State if the customer's primary | ||||||
| 2 | place of use of telecommunications services associated | ||||||
| 3 | with those ancillary services is in this State. If the | ||||||
| 4 | seller of those ancillary services cannot determine | ||||||
| 5 | where the associated telecommunications are located, | ||||||
| 6 | then the ancillary services shall be based on the | ||||||
| 7 | location of the purchaser. | ||||||
| 8 | (vii) Receipts to access a carrier's network or | ||||||
| 9 | from the sale of telecommunication services or | ||||||
| 10 | ancillary services for resale are in this State as | ||||||
| 11 | follows: | ||||||
| 12 | (a) 100% of the receipts from access fees | ||||||
| 13 | attributable to intrastate telecommunications | ||||||
| 14 | service that both originates and terminates in | ||||||
| 15 | this State. | ||||||
| 16 | (b) 50% of the receipts from access fees | ||||||
| 17 | attributable to interstate telecommunications | ||||||
| 18 | service if the interstate call either originates | ||||||
| 19 | or terminates in this State. | ||||||
| 20 | (c) 100% of the receipts from interstate end | ||||||
| 21 | user access line charges, if the customer's | ||||||
| 22 | service address is in this State. As used in this | ||||||
| 23 | subdivision, "interstate end user access line | ||||||
| 24 | charges" includes, but is not limited to, the | ||||||
| 25 | surcharge approved by the federal communications | ||||||
| 26 | commission and levied pursuant to 47 CFR 69. | ||||||
| |||||||
| |||||||
| 1 | (d) Gross receipts from sales of | ||||||
| 2 | telecommunication services or from ancillary | ||||||
| 3 | services for telecommunications services sold to | ||||||
| 4 | other telecommunication service providers for | ||||||
| 5 | resale shall be sourced to this State using the | ||||||
| 6 | apportionment concepts used for non-resale | ||||||
| 7 | receipts of telecommunications services if the | ||||||
| 8 | information is readily available to make that | ||||||
| 9 | determination. If the information is not readily | ||||||
| 10 | available, then the taxpayer may use any other | ||||||
| 11 | reasonable and consistent method. | ||||||
| 12 | (B-7) For taxable years ending on or after December 31, | ||||||
| 13 | 2008, receipts from the sale of broadcasting services are | ||||||
| 14 | in this State if the broadcasting services are received in | ||||||
| 15 | this State. For purposes of this paragraph (B-7), the | ||||||
| 16 | following terms have the following meanings: | ||||||
| 17 | "Advertising revenue" means consideration received | ||||||
| 18 | by the taxpayer in exchange for broadcasting services | ||||||
| 19 | or allowing the broadcasting of commercials or | ||||||
| 20 | announcements in connection with the broadcasting of | ||||||
| 21 | film or radio programming, from sponsorships of the | ||||||
| 22 | programming, or from product placements in the | ||||||
| 23 | programming. | ||||||
| 24 | "Audience factor" means the ratio that the | ||||||
| 25 | audience or subscribers located in this State of a | ||||||
| 26 | station, a network, or a cable system bears to the | ||||||
| |||||||
| |||||||
| 1 | total audience or total subscribers for that station, | ||||||
| 2 | network, or cable system. The audience factor for film | ||||||
| 3 | or radio programming shall be determined by reference | ||||||
| 4 | to the books and records of the taxpayer or by | ||||||
| 5 | reference to published rating statistics provided the | ||||||
| 6 | method used by the taxpayer is consistently used from | ||||||
| 7 | year to year for this purpose and fairly represents the | ||||||
| 8 | taxpayer's activity in this State. | ||||||
| 9 | "Broadcast" or "broadcasting" or "broadcasting | ||||||
| 10 | services" means the transmission or provision of film | ||||||
| 11 | or radio programming, whether through the public | ||||||
| 12 | airwaves, by cable, by direct or indirect satellite | ||||||
| 13 | transmission, or by any other means of communication, | ||||||
| 14 | either through a station, a network, or a cable system. | ||||||
| 15 | "Film" or "film programming" means the broadcast | ||||||
| 16 | on television of any and all performances, events, or | ||||||
| 17 | productions, including, but not limited to, news, | ||||||
| 18 | sporting events, plays, stories, or other literary, | ||||||
| 19 | commercial, educational, or artistic works, either | ||||||
| 20 | live or through the use of video tape, disc, or any | ||||||
| 21 | other type of format or medium. Each episode of a | ||||||
| 22 | series of films produced for television shall | ||||||
| 23 | constitute separate "film" notwithstanding that the | ||||||
| 24 | series relates to the same principal subject and is | ||||||
| 25 | produced during one or more tax periods. | ||||||
| 26 | "Radio" or "radio programming" means the broadcast | ||||||
| |||||||
| |||||||
| 1 | on radio of any and all performances, events, or | ||||||
| 2 | productions, including, but not limited to, news, | ||||||
| 3 | sporting events, plays, stories, or other literary, | ||||||
| 4 | commercial, educational, or artistic works, either | ||||||
| 5 | live or through the use of an audio tape, disc, or any | ||||||
| 6 | other format or medium. Each episode in a series of | ||||||
| 7 | radio programming produced for radio broadcast shall | ||||||
| 8 | constitute a separate "radio programming" | ||||||
| 9 | notwithstanding that the series relates to the same | ||||||
| 10 | principal subject and is produced during one or more | ||||||
| 11 | tax periods. | ||||||
| 12 | (i) In the case of advertising revenue from | ||||||
| 13 | broadcasting, the customer is the advertiser and | ||||||
| 14 | the service is received in this State if the | ||||||
| 15 | commercial domicile of the advertiser is in this | ||||||
| 16 | State. | ||||||
| 17 | (ii) In the case where film or radio | ||||||
| 18 | programming is broadcast by a station, a network, | ||||||
| 19 | or a cable system for a fee or other remuneration | ||||||
| 20 | received from the recipient of the broadcast, the | ||||||
| 21 | portion of the service that is received in this | ||||||
| 22 | State is measured by the portion of the recipients | ||||||
| 23 | of the broadcast located in this State. | ||||||
| 24 | Accordingly, the fee or other remuneration for | ||||||
| 25 | such service that is included in the Illinois | ||||||
| 26 | numerator of the sales factor is the total of those | ||||||
| |||||||
| |||||||
| 1 | fees or other remuneration received from | ||||||
| 2 | recipients in Illinois. For purposes of this | ||||||
| 3 | paragraph, a taxpayer may determine the location | ||||||
| 4 | of the recipients of its broadcast using the | ||||||
| 5 | address of the recipient shown in its contracts | ||||||
| 6 | with the recipient or using the billing address of | ||||||
| 7 | the recipient in the taxpayer's records. | ||||||
| 8 | (iii) In the case where film or radio | ||||||
| 9 | programming is broadcast by a station, a network, | ||||||
| 10 | or a cable system for a fee or other remuneration | ||||||
| 11 | from the person providing the programming, the | ||||||
| 12 | portion of the broadcast service that is received | ||||||
| 13 | by such station, network, or cable system in this | ||||||
| 14 | State is measured by the portion of recipients of | ||||||
| 15 | the broadcast located in this State. Accordingly, | ||||||
| 16 | the amount of revenue related to such an | ||||||
| 17 | arrangement that is included in the Illinois | ||||||
| 18 | numerator of the sales factor is the total fee or | ||||||
| 19 | other total remuneration from the person providing | ||||||
| 20 | the programming related to that broadcast | ||||||
| 21 | multiplied by the Illinois audience factor for | ||||||
| 22 | that broadcast. | ||||||
| 23 | (iv) In the case where film or radio | ||||||
| 24 | programming is provided by a taxpayer that is a | ||||||
| 25 | network or station to a customer for broadcast in | ||||||
| 26 | exchange for a fee or other remuneration from that | ||||||
| |||||||
| |||||||
| 1 | customer the broadcasting service is received at | ||||||
| 2 | the location of the office of the customer from | ||||||
| 3 | which the services were ordered in the regular | ||||||
| 4 | course of the customer's trade or business. | ||||||
| 5 | Accordingly, in such a case the revenue derived by | ||||||
| 6 | the taxpayer that is included in the taxpayer's | ||||||
| 7 | Illinois numerator of the sales factor is the | ||||||
| 8 | revenue from such customers who receive the | ||||||
| 9 | broadcasting service in Illinois. | ||||||
| 10 | (v) In the case where film or radio programming | ||||||
| 11 | is provided by a taxpayer that is not a network or | ||||||
| 12 | station to another person for broadcasting in | ||||||
| 13 | exchange for a fee or other remuneration from that | ||||||
| 14 | person, the broadcasting service is received at | ||||||
| 15 | the location of the office of the customer from | ||||||
| 16 | which the services were ordered in the regular | ||||||
| 17 | course of the customer's trade or business. | ||||||
| 18 | Accordingly, in such a case the revenue derived by | ||||||
| 19 | the taxpayer that is included in the taxpayer's | ||||||
| 20 | Illinois numerator of the sales factor is the | ||||||
| 21 | revenue from such customers who receive the | ||||||
| 22 | broadcasting service in Illinois. | ||||||
| 23 | (B-8) Gross receipts from winnings under the Illinois | ||||||
| 24 | Lottery Law from the assignment of a prize under Section | ||||||
| 25 | 13.1 of the Illinois Lottery Law are received in this | ||||||
| 26 | State. This paragraph (B-8) applies only to taxable years | ||||||
| |||||||
| |||||||
| 1 | ending on or after December 31, 2013. | ||||||
| 2 | (B-9) For taxable years ending on or after December 31, | ||||||
| 3 | 2019, gross receipts from winnings from pari-mutuel | ||||||
| 4 | wagering conducted at a wagering facility licensed under | ||||||
| 5 | the Illinois Horse Racing Act of 1975 or from winnings from | ||||||
| 6 | gambling games conducted on a riverboat or in a casino or | ||||||
| 7 | organization gaming facility licensed under the Illinois | ||||||
| 8 | Gambling Act are in this State. | ||||||
| 9 | (C) For taxable years ending before December 31, 2008, | ||||||
| 10 | sales, other than sales governed by paragraphs (B), (B-1), | ||||||
| 11 | (B-2), and (B-8) are in
this State if:
| ||||||
| 12 | (i) The income-producing activity is performed in | ||||||
| 13 | this State; or
| ||||||
| 14 | (ii) The income-producing activity is performed | ||||||
| 15 | both within and
without this State and a greater | ||||||
| 16 | proportion of the income-producing
activity is | ||||||
| 17 | performed within this State than without this State, | ||||||
| 18 | based
on performance costs.
| ||||||
| 19 | (C-5) For taxable years ending on or after December 31, | ||||||
| 20 | 2008, sales, other than sales governed by paragraphs (B), | ||||||
| 21 | (B-1), (B-2), (B-5), and (B-7), are in this State if any of | ||||||
| 22 | the following criteria are met: | ||||||
| 23 | (i) Sales from the sale or lease of real property | ||||||
| 24 | are in this State if the property is located in this | ||||||
| 25 | State. | ||||||
| 26 | (ii) Sales from the lease or rental of tangible | ||||||
| |||||||
| |||||||
| 1 | personal property are in this State if the property is | ||||||
| 2 | located in this State during the rental period. Sales | ||||||
| 3 | from the lease or rental of tangible personal property | ||||||
| 4 | that is characteristically moving property, including, | ||||||
| 5 | but not limited to, motor vehicles, rolling stock, | ||||||
| 6 | aircraft, vessels, or mobile equipment are in this | ||||||
| 7 | State to the extent that the property is used in this | ||||||
| 8 | State. | ||||||
| 9 | (iii) In the case of interest, net gains (but not | ||||||
| 10 | less than zero) and other items of income from | ||||||
| 11 | intangible personal property, the sale is in this State | ||||||
| 12 | if: | ||||||
| 13 | (a) in the case of a taxpayer who is a dealer | ||||||
| 14 | in the item of intangible personal property within | ||||||
| 15 | the meaning of Section 475 of the Internal Revenue | ||||||
| 16 | Code, the income or gain is received from a | ||||||
| 17 | customer in this State. For purposes of this | ||||||
| 18 | subparagraph, a customer is in this State if the | ||||||
| 19 | customer is an individual, trust or estate who is a | ||||||
| 20 | resident of this State and, for all other | ||||||
| 21 | customers, if the customer's commercial domicile | ||||||
| 22 | is in this State. Unless the dealer has actual | ||||||
| 23 | knowledge of the residence or commercial domicile | ||||||
| 24 | of a customer during a taxable year, the customer | ||||||
| 25 | shall be deemed to be a customer in this State if | ||||||
| 26 | the billing address of the customer, as shown in | ||||||
| |||||||
| |||||||
| 1 | the records of the dealer, is in this State; or | ||||||
| 2 | (b) in all other cases, if the | ||||||
| 3 | income-producing activity of the taxpayer is | ||||||
| 4 | performed in this State or, if the | ||||||
| 5 | income-producing activity of the taxpayer is | ||||||
| 6 | performed both within and without this State, if a | ||||||
| 7 | greater proportion of the income-producing | ||||||
| 8 | activity of the taxpayer is performed within this | ||||||
| 9 | State than in any other state, based on performance | ||||||
| 10 | costs. | ||||||
| 11 | (iv) Sales of services are in this State if the | ||||||
| 12 | services are received in this State. For the purposes | ||||||
| 13 | of this section, gross receipts from the performance of | ||||||
| 14 | services provided to a corporation, partnership, or | ||||||
| 15 | trust may only be attributed to a state where that | ||||||
| 16 | corporation, partnership, or trust has a fixed place of | ||||||
| 17 | business. If the state where the services are received | ||||||
| 18 | is not readily determinable or is a state where the | ||||||
| 19 | corporation, partnership, or trust receiving the | ||||||
| 20 | service does not have a fixed place of business, the | ||||||
| 21 | services shall be deemed to be received at the location | ||||||
| 22 | of the office of the customer from which the services | ||||||
| 23 | were ordered in the regular course of the customer's | ||||||
| 24 | trade or business. If the ordering office cannot be | ||||||
| 25 | determined, the services shall be deemed to be received | ||||||
| 26 | at the office of the customer to which the services are | ||||||
| |||||||
| |||||||
| 1 | billed. If the taxpayer is not taxable in the state in | ||||||
| 2 | which the services are received, the sale must be | ||||||
| 3 | excluded from both the numerator and the denominator of | ||||||
| 4 | the sales factor. The Department shall adopt rules | ||||||
| 5 | prescribing where specific types of service are | ||||||
| 6 | received, including, but not limited to, publishing, | ||||||
| 7 | and utility service.
| ||||||
| 8 | (D) For taxable years ending on or after December 31, | ||||||
| 9 | 1995, the following
items of income shall not be included | ||||||
| 10 | in the numerator or denominator of the
sales factor: | ||||||
| 11 | dividends; amounts included under Section 78 of the | ||||||
| 12 | Internal
Revenue Code; and Subpart F income as defined in | ||||||
| 13 | Section 952 of the Internal
Revenue Code.
No inference | ||||||
| 14 | shall be drawn from the enactment of this paragraph (D) in
| ||||||
| 15 | construing this Section for taxable years ending before | ||||||
| 16 | December 31, 1995.
| ||||||
| 17 | (E) Paragraphs (B-1) and (B-2) shall apply to tax years | ||||||
| 18 | ending on or
after December 31, 1999, provided that a | ||||||
| 19 | taxpayer may elect to apply the
provisions of these | ||||||
| 20 | paragraphs to prior tax years. Such election shall be made
| ||||||
| 21 | in the form and manner prescribed by the Department, shall | ||||||
| 22 | be irrevocable, and
shall apply to all tax years; provided | ||||||
| 23 | that, if a taxpayer's Illinois income
tax liability for any | ||||||
| 24 | tax year, as assessed under Section 903 prior to January
1, | ||||||
| 25 | 1999, was computed in a manner contrary to the provisions | ||||||
| 26 | of paragraphs
(B-1) or (B-2), no refund shall be payable to | ||||||
| |||||||
| |||||||
| 1 | the taxpayer for that tax year to
the extent such refund is | ||||||
| 2 | the result of applying the provisions of paragraph
(B-1) or | ||||||
| 3 | (B-2) retroactively. In the case of a unitary business | ||||||
| 4 | group, such
election shall apply to all members of such | ||||||
| 5 | group for every tax year such group
is in existence, but | ||||||
| 6 | shall not apply to any taxpayer for any period during
which | ||||||
| 7 | that taxpayer is not a member of such group.
| ||||||
| 8 | (b) Insurance companies.
| ||||||
| 9 | (1) In general. Except as otherwise
provided by | ||||||
| 10 | paragraph (2), business income of an insurance company for | ||||||
| 11 | a
taxable year shall be apportioned to this State by | ||||||
| 12 | multiplying such
income by a fraction, the numerator of | ||||||
| 13 | which is the direct premiums
written for insurance upon | ||||||
| 14 | property or risk in this State, and the
denominator of | ||||||
| 15 | which is the direct premiums written for insurance upon
| ||||||
| 16 | property or risk everywhere. For purposes of this | ||||||
| 17 | subsection, the term
"direct premiums written" means the | ||||||
| 18 | total amount of direct premiums
written, assessments and | ||||||
| 19 | annuity considerations as reported for the
taxable year on | ||||||
| 20 | the annual statement filed by the company with the
Illinois | ||||||
| 21 | Director of Insurance in the form approved by the National
| ||||||
| 22 | Convention of Insurance Commissioners
or such other form as | ||||||
| 23 | may be
prescribed in lieu thereof.
| ||||||
| 24 | (2) Reinsurance. If the principal source of premiums | ||||||
| 25 | written by an
insurance company consists of premiums for | ||||||
| 26 | reinsurance accepted by it,
the business income of such | ||||||
| |||||||
| |||||||
| 1 | company shall be apportioned to this State
by multiplying | ||||||
| 2 | such income by a fraction, the numerator of which is the
| ||||||
| 3 | sum of (i) direct premiums written for insurance upon | ||||||
| 4 | property or risk
in this State, plus (ii) premiums written | ||||||
| 5 | for reinsurance accepted in
respect of property or risk in | ||||||
| 6 | this State, and the denominator of which
is the sum of | ||||||
| 7 | (iii) direct premiums written for insurance upon property
| ||||||
| 8 | or risk everywhere, plus (iv) premiums written for | ||||||
| 9 | reinsurance accepted
in respect of property or risk | ||||||
| 10 | everywhere. For purposes of this
paragraph, premiums | ||||||
| 11 | written for reinsurance accepted in respect of
property or | ||||||
| 12 | risk in this State, whether or not otherwise determinable,
| ||||||
| 13 | may, at the election of the company, be determined on the | ||||||
| 14 | basis of the
proportion which premiums written for | ||||||
| 15 | reinsurance accepted from
companies commercially domiciled | ||||||
| 16 | in Illinois bears to premiums written
for reinsurance | ||||||
| 17 | accepted from all sources, or, alternatively, in the
| ||||||
| 18 | proportion which the sum of the direct premiums written for | ||||||
| 19 | insurance
upon property or risk in this State by each | ||||||
| 20 | ceding company from which
reinsurance is accepted bears to | ||||||
| 21 | the sum of the total direct premiums
written by each such | ||||||
| 22 | ceding company for the taxable year. The election made by a | ||||||
| 23 | company under this paragraph for its first taxable year | ||||||
| 24 | ending on or after December 31, 2011, shall be binding for | ||||||
| 25 | that company for that taxable year and for all subsequent | ||||||
| 26 | taxable years, and may be altered only with the written | ||||||
| |||||||
| |||||||
| 1 | permission of the Department, which shall not be | ||||||
| 2 | unreasonably withheld.
| ||||||
| 3 | (c) Financial organizations.
| ||||||
| 4 | (1) In general. For taxable years ending before | ||||||
| 5 | December 31, 2008, business income of a financial
| ||||||
| 6 | organization shall be apportioned to this State by | ||||||
| 7 | multiplying such
income by a fraction, the numerator of | ||||||
| 8 | which is its business income from
sources within this | ||||||
| 9 | State, and the denominator of which is its business
income | ||||||
| 10 | from all sources. For the purposes of this subsection, the
| ||||||
| 11 | business income of a financial organization from sources | ||||||
| 12 | within this
State is the sum of the amounts referred to in | ||||||
| 13 | subparagraphs (A) through
(E) following, but excluding the | ||||||
| 14 | adjusted income of an international banking
facility as | ||||||
| 15 | determined in paragraph (2):
| ||||||
| 16 | (A) Fees, commissions or other compensation for | ||||||
| 17 | financial services
rendered within this State;
| ||||||
| 18 | (B) Gross profits from trading in stocks, bonds or | ||||||
| 19 | other securities
managed within this State;
| ||||||
| 20 | (C) Dividends, and interest from Illinois | ||||||
| 21 | customers, which are received
within this State;
| ||||||
| 22 | (D) Interest charged to customers at places of | ||||||
| 23 | business maintained
within this State for carrying | ||||||
| 24 | debit balances of margin accounts,
without deduction | ||||||
| 25 | of any costs incurred in carrying such accounts; and
| ||||||
| 26 | (E) Any other gross income resulting from the | ||||||
| |||||||
| |||||||
| 1 | operation as a
financial organization within this | ||||||
| 2 | State. | ||||||
| 3 | In computing the amounts
referred to in paragraphs (A) | ||||||
| 4 | through (E) of this subsection, any amount
received by a | ||||||
| 5 | member of an affiliated group (determined under Section
| ||||||
| 6 | 1504(a) of the Internal Revenue Code but without reference | ||||||
| 7 | to whether
any such corporation is an "includible | ||||||
| 8 | corporation" under Section
1504(b) of the Internal Revenue | ||||||
| 9 | Code) from another member of such group
shall be included | ||||||
| 10 | only to the extent such amount exceeds expenses of the
| ||||||
| 11 | recipient directly related thereto.
| ||||||
| 12 | (2) International Banking Facility. For taxable years | ||||||
| 13 | ending before December 31, 2008:
| ||||||
| 14 | (A) Adjusted Income. The adjusted income of an | ||||||
| 15 | international banking
facility is its income reduced | ||||||
| 16 | by the amount of the floor amount.
| ||||||
| 17 | (B) Floor Amount. The floor amount shall be the | ||||||
| 18 | amount, if any,
determined
by multiplying the income of | ||||||
| 19 | the international banking facility by a fraction,
not | ||||||
| 20 | greater than one, which is determined as follows:
| ||||||
| 21 | (i) The numerator shall be:
| ||||||
| 22 | The average aggregate, determined on a | ||||||
| 23 | quarterly basis, of the
financial
organization's | ||||||
| 24 | loans to banks in foreign countries, to foreign | ||||||
| 25 | domiciled
borrowers (except where secured | ||||||
| 26 | primarily by real estate) and to foreign
| ||||||
| |||||||
| |||||||
| 1 | governments and other foreign official | ||||||
| 2 | institutions, as reported for its
branches, | ||||||
| 3 | agencies and offices within the state on its | ||||||
| 4 | "Consolidated Report
of Condition", Schedule A, | ||||||
| 5 | Lines 2.c., 5.b., and 7.a., which was filed with
| ||||||
| 6 | the Federal Deposit Insurance Corporation and | ||||||
| 7 | other regulatory authorities,
for the year 1980, | ||||||
| 8 | minus
| ||||||
| 9 | The average aggregate, determined on a | ||||||
| 10 | quarterly basis, of such loans
(other
than loans of | ||||||
| 11 | an international banking facility), as reported by | ||||||
| 12 | the financial
institution for its branches, | ||||||
| 13 | agencies and offices within the state, on
the | ||||||
| 14 | corresponding Schedule and lines of the | ||||||
| 15 | Consolidated Report of Condition
for the current | ||||||
| 16 | taxable year, provided, however, that in no case | ||||||
| 17 | shall the
amount determined in this clause (the | ||||||
| 18 | subtrahend) exceed the amount determined
in the | ||||||
| 19 | preceding clause (the minuend); and
| ||||||
| 20 | (ii) the denominator shall be the average | ||||||
| 21 | aggregate, determined on a
quarterly basis, of the | ||||||
| 22 | international banking facility's loans to banks in
| ||||||
| 23 | foreign countries, to foreign domiciled borrowers | ||||||
| 24 | (except where secured
primarily by real estate) | ||||||
| 25 | and to foreign governments and other foreign
| ||||||
| 26 | official institutions, which were recorded in its | ||||||
| |||||||
| |||||||
| 1 | financial accounts for
the current taxable year.
| ||||||
| 2 | (C) Change to Consolidated Report of Condition and | ||||||
| 3 | in Qualification.
In the event the Consolidated Report | ||||||
| 4 | of Condition which is filed with the
Federal Deposit | ||||||
| 5 | Insurance Corporation and other regulatory authorities | ||||||
| 6 | is
altered so that the information required for | ||||||
| 7 | determining the floor amount
is not found on Schedule | ||||||
| 8 | A, lines 2.c., 5.b. and 7.a., the financial
institution | ||||||
| 9 | shall notify the Department and the Department may, by
| ||||||
| 10 | regulations or otherwise, prescribe or authorize the | ||||||
| 11 | use of an alternative
source for such information. The | ||||||
| 12 | financial institution shall also notify
the Department | ||||||
| 13 | should its international banking facility fail to | ||||||
| 14 | qualify as
such, in whole or in part, or should there | ||||||
| 15 | be any amendment or change to
the Consolidated Report | ||||||
| 16 | of Condition, as originally filed, to the extent
such | ||||||
| 17 | amendment or change alters the information used in | ||||||
| 18 | determining the floor
amount.
| ||||||
| 19 | (3) For taxable years ending on or after December 31, | ||||||
| 20 | 2008, the business income of a financial organization shall | ||||||
| 21 | be apportioned to this State by multiplying such income by | ||||||
| 22 | a fraction, the numerator of which is its gross receipts | ||||||
| 23 | from sources in this State or otherwise attributable to | ||||||
| 24 | this State's marketplace and the denominator of which is | ||||||
| 25 | its gross receipts everywhere during the taxable year. | ||||||
| 26 | "Gross receipts" for purposes of this subparagraph (3) | ||||||
| |||||||
| |||||||
| 1 | means gross income, including net taxable gain on | ||||||
| 2 | disposition of assets, including securities and money | ||||||
| 3 | market instruments, when derived from transactions and | ||||||
| 4 | activities in the regular course of the financial | ||||||
| 5 | organization's trade or business. The following examples | ||||||
| 6 | are illustrative:
| ||||||
| 7 | (i) Receipts from the lease or rental of real or | ||||||
| 8 | tangible personal property are in this State if the | ||||||
| 9 | property is located in this State during the rental | ||||||
| 10 | period. Receipts from the lease or rental of tangible | ||||||
| 11 | personal property that is characteristically moving | ||||||
| 12 | property, including, but not limited to, motor | ||||||
| 13 | vehicles, rolling stock, aircraft, vessels, or mobile | ||||||
| 14 | equipment are from sources in this State to the extent | ||||||
| 15 | that the property is used in this State. | ||||||
| 16 | (ii) Interest income, commissions, fees, gains on | ||||||
| 17 | disposition, and other receipts from assets in the | ||||||
| 18 | nature of loans that are secured primarily by real | ||||||
| 19 | estate or tangible personal property are from sources | ||||||
| 20 | in this State if the security is located in this State. | ||||||
| 21 | (iii) Interest income, commissions, fees, gains on | ||||||
| 22 | disposition, and other receipts from consumer loans | ||||||
| 23 | that are not secured by real or tangible personal | ||||||
| 24 | property are from sources in this State if the debtor | ||||||
| 25 | is a resident of this State. | ||||||
| 26 | (iv) Interest income, commissions, fees, gains on | ||||||
| |||||||
| |||||||
| 1 | disposition, and other receipts from commercial loans | ||||||
| 2 | and installment obligations that are not secured by | ||||||
| 3 | real or tangible personal property are from sources in | ||||||
| 4 | this State if the proceeds of the loan are to be | ||||||
| 5 | applied in this State. If it cannot be determined where | ||||||
| 6 | the funds are to be applied, the income and receipts | ||||||
| 7 | are from sources in this State if the office of the | ||||||
| 8 | borrower from which the loan was negotiated in the | ||||||
| 9 | regular course of business is located in this State. If | ||||||
| 10 | the location of this office cannot be determined, the | ||||||
| 11 | income and receipts shall be excluded from the | ||||||
| 12 | numerator and denominator of the sales factor.
| ||||||
| 13 | (v) Interest income, fees, gains on disposition, | ||||||
| 14 | service charges, merchant discount income, and other | ||||||
| 15 | receipts from credit card receivables are from sources | ||||||
| 16 | in this State if the card charges are regularly billed | ||||||
| 17 | to a customer in this State. | ||||||
| 18 | (vi) Receipts from the performance of services, | ||||||
| 19 | including, but not limited to, fiduciary, advisory, | ||||||
| 20 | and brokerage services, are in this State if the | ||||||
| 21 | services are received in this State within the meaning | ||||||
| 22 | of subparagraph (a)(3)(C-5)(iv) of this Section. | ||||||
| 23 | (vii) Receipts from the issuance of travelers | ||||||
| 24 | checks and money orders are from sources in this State | ||||||
| 25 | if the checks and money orders are issued from a | ||||||
| 26 | location within this State. | ||||||
| |||||||
| |||||||
| 1 | (viii) Receipts from investment assets and | ||||||
| 2 | activities and trading assets and activities are | ||||||
| 3 | included in the receipts factor as follows: | ||||||
| 4 | (1) Interest, dividends, net gains (but not | ||||||
| 5 | less than zero) and other income from investment | ||||||
| 6 | assets and activities from trading assets and | ||||||
| 7 | activities shall be included in the receipts | ||||||
| 8 | factor. Investment assets and activities and | ||||||
| 9 | trading assets and activities include, but are not | ||||||
| 10 | limited to: investment securities; trading account | ||||||
| 11 | assets; federal funds; securities purchased and | ||||||
| 12 | sold under agreements to resell or repurchase; | ||||||
| 13 | options; futures contracts; forward contracts; | ||||||
| 14 | notional principal contracts such as swaps; | ||||||
| 15 | equities; and foreign currency transactions. With | ||||||
| 16 | respect to the investment and trading assets and | ||||||
| 17 | activities described in subparagraphs (A) and (B) | ||||||
| 18 | of this paragraph, the receipts factor shall | ||||||
| 19 | include the amounts described in such | ||||||
| 20 | subparagraphs. | ||||||
| 21 | (A) The receipts factor shall include the | ||||||
| 22 | amount by which interest from federal funds | ||||||
| 23 | sold and securities purchased under resale | ||||||
| 24 | agreements exceeds interest expense on federal | ||||||
| 25 | funds purchased and securities sold under | ||||||
| 26 | repurchase agreements. | ||||||
| |||||||
| |||||||
| 1 | (B) The receipts factor shall include the | ||||||
| 2 | amount by which interest, dividends, gains and | ||||||
| 3 | other income from trading assets and | ||||||
| 4 | activities, including, but not limited to, | ||||||
| 5 | assets and activities in the matched book, in | ||||||
| 6 | the arbitrage book, and foreign currency | ||||||
| 7 | transactions, exceed amounts paid in lieu of | ||||||
| 8 | interest, amounts paid in lieu of dividends, | ||||||
| 9 | and losses from such assets and activities. | ||||||
| 10 | (2) The numerator of the receipts factor | ||||||
| 11 | includes interest, dividends, net gains (but not | ||||||
| 12 | less than zero), and other income from investment | ||||||
| 13 | assets and activities and from trading assets and | ||||||
| 14 | activities described in paragraph (1) of this | ||||||
| 15 | subsection that are attributable to this State. | ||||||
| 16 | (A) The amount of interest, dividends, net | ||||||
| 17 | gains (but not less than zero), and other | ||||||
| 18 | income from investment assets and activities | ||||||
| 19 | in the investment account to be attributed to | ||||||
| 20 | this State and included in the numerator is | ||||||
| 21 | determined by multiplying all such income from | ||||||
| 22 | such assets and activities by a fraction, the | ||||||
| 23 | numerator of which is the gross income from | ||||||
| 24 | such assets and activities which are properly | ||||||
| 25 | assigned to a fixed place of business of the | ||||||
| 26 | taxpayer within this State and the denominator | ||||||
| |||||||
| |||||||
| 1 | of which is the gross income from all such | ||||||
| 2 | assets and activities. | ||||||
| 3 | (B) The amount of interest from federal | ||||||
| 4 | funds sold and purchased and from securities | ||||||
| 5 | purchased under resale agreements and | ||||||
| 6 | securities sold under repurchase agreements | ||||||
| 7 | attributable to this State and included in the | ||||||
| 8 | numerator is determined by multiplying the | ||||||
| 9 | amount described in subparagraph (A) of | ||||||
| 10 | paragraph (1) of this subsection from such | ||||||
| 11 | funds and such securities by a fraction, the | ||||||
| 12 | numerator of which is the gross income from | ||||||
| 13 | such funds and such securities which are | ||||||
| 14 | properly assigned to a fixed place of business | ||||||
| 15 | of the taxpayer within this State and the | ||||||
| 16 | denominator of which is the gross income from | ||||||
| 17 | all such funds and such securities. | ||||||
| 18 | (C) The amount of interest, dividends, | ||||||
| 19 | gains, and other income from trading assets and | ||||||
| 20 | activities, including, but not limited to, | ||||||
| 21 | assets and activities in the matched book, in | ||||||
| 22 | the arbitrage book and foreign currency | ||||||
| 23 | transactions (but excluding amounts described | ||||||
| 24 | in subparagraphs (A) or (B) of this paragraph), | ||||||
| 25 | attributable to this State and included in the | ||||||
| 26 | numerator is determined by multiplying the | ||||||
| |||||||
| |||||||
| 1 | amount described in subparagraph (B) of | ||||||
| 2 | paragraph (1) of this subsection by a fraction, | ||||||
| 3 | the numerator of which is the gross income from | ||||||
| 4 | such trading assets and activities which are | ||||||
| 5 | properly assigned to a fixed place of business | ||||||
| 6 | of the taxpayer within this State and the | ||||||
| 7 | denominator of which is the gross income from | ||||||
| 8 | all such assets and activities. | ||||||
| 9 | (D) Properly assigned, for purposes of | ||||||
| 10 | this paragraph (2) of this subsection, means | ||||||
| 11 | the investment or trading asset or activity is | ||||||
| 12 | assigned to the fixed place of business with | ||||||
| 13 | which it has a preponderance of substantive | ||||||
| 14 | contacts. An investment or trading asset or | ||||||
| 15 | activity assigned by the taxpayer to a fixed | ||||||
| 16 | place of business without the State shall be | ||||||
| 17 | presumed to have been properly assigned if: | ||||||
| 18 | (i) the taxpayer has assigned, in the | ||||||
| 19 | regular course of its business, such asset | ||||||
| 20 | or activity on its records to a fixed place | ||||||
| 21 | of business consistent with federal or | ||||||
| 22 | state regulatory requirements; | ||||||
| 23 | (ii) such assignment on its records is | ||||||
| 24 | based upon substantive contacts of the | ||||||
| 25 | asset or activity to such fixed place of | ||||||
| 26 | business; and | ||||||
| |||||||
| |||||||
| 1 | (iii) the taxpayer uses such records | ||||||
| 2 | reflecting assignment of such assets or | ||||||
| 3 | activities for the filing of all state and | ||||||
| 4 | local tax returns for which an assignment | ||||||
| 5 | of such assets or activities to a fixed | ||||||
| 6 | place of business is required. | ||||||
| 7 | (E) The presumption of proper assignment | ||||||
| 8 | of an investment or trading asset or activity | ||||||
| 9 | provided in subparagraph (D) of paragraph (2) | ||||||
| 10 | of this subsection may be rebutted upon a | ||||||
| 11 | showing by the Department, supported by a | ||||||
| 12 | preponderance of the evidence, that the | ||||||
| 13 | preponderance of substantive contacts | ||||||
| 14 | regarding such asset or activity did not occur | ||||||
| 15 | at the fixed place of business to which it was | ||||||
| 16 | assigned on the taxpayer's records. If the | ||||||
| 17 | fixed place of business that has a | ||||||
| 18 | preponderance of substantive contacts cannot | ||||||
| 19 | be determined for an investment or trading | ||||||
| 20 | asset or activity to which the presumption in | ||||||
| 21 | subparagraph (D) of paragraph (2) of this | ||||||
| 22 | subsection does not apply or with respect to | ||||||
| 23 | which that presumption has been rebutted, that | ||||||
| 24 | asset or activity is properly assigned to the | ||||||
| 25 | state in which the taxpayer's commercial | ||||||
| 26 | domicile is located. For purposes of this | ||||||
| |||||||
| |||||||
| 1 | subparagraph (E), it shall be presumed, | ||||||
| 2 | subject to rebuttal, that taxpayer's | ||||||
| 3 | commercial domicile is in the state of the | ||||||
| 4 | United States or the District of Columbia to | ||||||
| 5 | which the greatest number of employees are | ||||||
| 6 | regularly connected with the management of the | ||||||
| 7 | investment or trading income or out of which | ||||||
| 8 | they are working, irrespective of where the | ||||||
| 9 | services of such employees are performed, as of | ||||||
| 10 | the last day of the taxable year.
| ||||||
| 11 | (4) (Blank). | ||||||
| 12 | (5) (Blank). | ||||||
| 13 | (c-1) Federally regulated exchanges. For taxable years | ||||||
| 14 | ending on or after December 31, 2012, business income of a | ||||||
| 15 | federally regulated exchange shall, at the option of the | ||||||
| 16 | federally regulated exchange, be apportioned to this State by | ||||||
| 17 | multiplying such income by a fraction, the numerator of which | ||||||
| 18 | is its business income from sources within this State, and the | ||||||
| 19 | denominator of which is its business income from all sources. | ||||||
| 20 | For purposes of this subsection, the business income within | ||||||
| 21 | this State of a federally regulated exchange is the sum of the | ||||||
| 22 | following: | ||||||
| 23 | (1) Receipts attributable to transactions executed on | ||||||
| 24 | a physical trading floor if that physical trading floor is | ||||||
| 25 | located in this State. | ||||||
| 26 | (2) Receipts attributable to all other matching, | ||||||
| |||||||
| |||||||
| 1 | execution, or clearing transactions, including without | ||||||
| 2 | limitation receipts from the provision of matching, | ||||||
| 3 | execution, or clearing services to another entity, | ||||||
| 4 | multiplied by (i) for taxable years ending on or after | ||||||
| 5 | December 31, 2012 but before December 31, 2013, 63.77%; and | ||||||
| 6 | (ii) for taxable years ending on or after December 31, | ||||||
| 7 | 2013, 27.54%. | ||||||
| 8 | (3) All other receipts not governed by subparagraphs | ||||||
| 9 | (1) or (2) of this subsection (c-1), to the extent the | ||||||
| 10 | receipts would be characterized as "sales in this State" | ||||||
| 11 | under item (3) of subsection (a) of this Section. | ||||||
| 12 | "Federally regulated exchange" means (i) a "registered | ||||||
| 13 | entity" within the meaning of 7 U.S.C. Section 1a(40)(A), (B), | ||||||
| 14 | or (C), (ii) an "exchange" or "clearing agency" within the | ||||||
| 15 | meaning of 15 U.S.C. Section 78c (a)(1) or (23), (iii) any such | ||||||
| 16 | entities regulated under any successor regulatory structure to | ||||||
| 17 | the foregoing, and (iv) all taxpayers who are members of the | ||||||
| 18 | same unitary business group as a federally regulated exchange, | ||||||
| 19 | determined without regard to the prohibition in Section | ||||||
| 20 | 1501(a)(27) of this Act against including in a unitary business | ||||||
| 21 | group taxpayers who are ordinarily required to apportion | ||||||
| 22 | business income under different subsections of this Section; | ||||||
| 23 | provided that this subparagraph (iv) shall apply only if 50% or | ||||||
| 24 | more of the business receipts of the unitary business group | ||||||
| 25 | determined by application of this subparagraph (iv) for the | ||||||
| 26 | taxable year are attributable to the matching, execution, or | ||||||
| |||||||
| |||||||
| 1 | clearing of transactions conducted by an entity described in | ||||||
| 2 | subparagraph (i), (ii), or (iii) of this paragraph. | ||||||
| 3 | In no event shall the Illinois apportionment percentage | ||||||
| 4 | computed in accordance with this subsection (c-1) for any | ||||||
| 5 | taxpayer for any tax year be less than the Illinois | ||||||
| 6 | apportionment percentage computed under this subsection (c-1) | ||||||
| 7 | for that taxpayer for the first full tax year ending on or | ||||||
| 8 | after December 31, 2013 for which this subsection (c-1) applied | ||||||
| 9 | to the taxpayer. | ||||||
| 10 | (d) Transportation services. For taxable years ending | ||||||
| 11 | before December 31, 2008, business income derived from | ||||||
| 12 | furnishing
transportation services shall be apportioned to | ||||||
| 13 | this State in accordance
with paragraphs (1) and (2):
| ||||||
| 14 | (1) Such business income (other than that derived from
| ||||||
| 15 | transportation by pipeline) shall be apportioned to this | ||||||
| 16 | State by
multiplying such income by a fraction, the | ||||||
| 17 | numerator of which is the
revenue miles of the person in | ||||||
| 18 | this State, and the denominator of which
is the revenue | ||||||
| 19 | miles of the person everywhere. For purposes of this
| ||||||
| 20 | paragraph, a revenue mile is the transportation of 1 | ||||||
| 21 | passenger or 1 net
ton of freight the distance of 1 mile | ||||||
| 22 | for a consideration. Where a
person is engaged in the | ||||||
| 23 | transportation of both passengers and freight,
the | ||||||
| 24 | fraction above referred to shall be determined by means of | ||||||
| 25 | an
average of the passenger revenue mile fraction and the | ||||||
| 26 | freight revenue
mile fraction, weighted to reflect the | ||||||
| |||||||
| |||||||
| 1 | person's
| ||||||
| 2 | (A) relative railway operating income from total | ||||||
| 3 | passenger and total
freight service, as reported to the | ||||||
| 4 | Interstate Commerce Commission, in
the case of | ||||||
| 5 | transportation by railroad, and
| ||||||
| 6 | (B) relative gross receipts from passenger and | ||||||
| 7 | freight
transportation, in case of transportation | ||||||
| 8 | other than by railroad.
| ||||||
| 9 | (2) Such business income derived from transportation | ||||||
| 10 | by pipeline
shall be apportioned to this State by | ||||||
| 11 | multiplying such income by a
fraction, the numerator of | ||||||
| 12 | which is the revenue miles of the person in
this State, and | ||||||
| 13 | the denominator of which is the revenue miles of the
person | ||||||
| 14 | everywhere. For the purposes of this paragraph, a revenue | ||||||
| 15 | mile is
the transportation by pipeline of 1 barrel of oil, | ||||||
| 16 | 1,000 cubic feet of
gas, or of any specified quantity of | ||||||
| 17 | any other substance, the distance
of 1 mile for a | ||||||
| 18 | consideration.
| ||||||
| 19 | (3) For taxable years ending on or after December 31, | ||||||
| 20 | 2008, business income derived from providing | ||||||
| 21 | transportation services other than airline services shall | ||||||
| 22 | be apportioned to this State by using a fraction, (a) the | ||||||
| 23 | numerator of which shall be (i) all receipts from any | ||||||
| 24 | movement or shipment of people, goods, mail, oil, gas, or | ||||||
| 25 | any other substance (other than by airline) that both | ||||||
| 26 | originates and terminates in this State, plus (ii) that | ||||||
| |||||||
| |||||||
| 1 | portion of the person's gross receipts from movements or | ||||||
| 2 | shipments of people, goods, mail, oil, gas, or any other | ||||||
| 3 | substance (other than by airline) that originates in one | ||||||
| 4 | state or jurisdiction and terminates in another state or | ||||||
| 5 | jurisdiction, that is determined by the ratio that the | ||||||
| 6 | miles traveled in this State bears to total miles | ||||||
| 7 | everywhere and (b) the denominator of which shall be all | ||||||
| 8 | revenue derived from the movement or shipment of people, | ||||||
| 9 | goods, mail, oil, gas, or any other substance (other than | ||||||
| 10 | by airline). Where a taxpayer is engaged in the | ||||||
| 11 | transportation of both passengers and freight, the | ||||||
| 12 | fraction above referred to shall first be determined | ||||||
| 13 | separately for passenger miles and freight miles. Then an | ||||||
| 14 | average of the passenger miles fraction and the freight | ||||||
| 15 | miles fraction shall be weighted to reflect the taxpayer's: | ||||||
| 16 | (A) relative railway operating income from total | ||||||
| 17 | passenger and total freight service, as reported to the | ||||||
| 18 | Surface Transportation Board, in the case of | ||||||
| 19 | transportation by railroad; and | ||||||
| 20 | (B) relative gross receipts from passenger and | ||||||
| 21 | freight transportation, in case of transportation | ||||||
| 22 | other than by railroad.
| ||||||
| 23 | (4) For taxable years ending on or after December 31, | ||||||
| 24 | 2008, business income derived from furnishing airline
| ||||||
| 25 | transportation services shall be apportioned to this State | ||||||
| 26 | by
multiplying such income by a fraction, the numerator of | ||||||
| |||||||
| |||||||
| 1 | which is the
revenue miles of the person in this State, and | ||||||
| 2 | the denominator of which
is the revenue miles of the person | ||||||
| 3 | everywhere. For purposes of this
paragraph, a revenue mile | ||||||
| 4 | is the transportation of one passenger or one net
ton of | ||||||
| 5 | freight the distance of one mile for a consideration. If a
| ||||||
| 6 | person is engaged in the transportation of both passengers | ||||||
| 7 | and freight,
the fraction above referred to shall be | ||||||
| 8 | determined by means of an
average of the passenger revenue | ||||||
| 9 | mile fraction and the freight revenue
mile fraction, | ||||||
| 10 | weighted to reflect the person's relative gross receipts | ||||||
| 11 | from passenger and freight
airline transportation.
| ||||||
| 12 | (e) Combined apportionment. Where 2 or more persons are | ||||||
| 13 | engaged in
a unitary business as described in subsection | ||||||
| 14 | (a)(27) of
Section 1501,
a part of which is conducted in this | ||||||
| 15 | State by one or more members of the
group, the business income | ||||||
| 16 | attributable to this State by any such member
or members shall | ||||||
| 17 | be apportioned by means of the combined apportionment method.
| ||||||
| 18 | (f) Alternative allocation. If the allocation and | ||||||
| 19 | apportionment
provisions of subsections (a) through (e) and of | ||||||
| 20 | subsection (h) do not, for taxable years ending before December | ||||||
| 21 | 31, 2008, fairly represent the
extent of a person's business | ||||||
| 22 | activity in this State, or, for taxable years ending on or | ||||||
| 23 | after December 31, 2008, fairly represent the market for the | ||||||
| 24 | person's goods, services, or other sources of business income, | ||||||
| 25 | the person may
petition for, or the Director may, without a | ||||||
| 26 | petition, permit or require, in respect of all or any part
of | ||||||
| |||||||
| |||||||
| 1 | the person's business activity, if reasonable:
| ||||||
| 2 | (1) Separate accounting;
| ||||||
| 3 | (2) The exclusion of any one or more factors;
| ||||||
| 4 | (3) The inclusion of one or more additional factors | ||||||
| 5 | which will
fairly represent the person's business | ||||||
| 6 | activities or market in this State; or
| ||||||
| 7 | (4) The employment of any other method to effectuate an | ||||||
| 8 | equitable
allocation and apportionment of the person's | ||||||
| 9 | business income.
| ||||||
| 10 | (g) Cross reference. For allocation of business income by | ||||||
| 11 | residents,
see Section 301(a).
| ||||||
| 12 | (h) For tax years ending on or after December 31, 1998, the | ||||||
| 13 | apportionment
factor of persons who apportion their business | ||||||
| 14 | income to this State under
subsection (a) shall be equal to:
| ||||||
| 15 | (1) for tax years ending on or after December 31, 1998 | ||||||
| 16 | and before December
31, 1999, 16 2/3% of the property | ||||||
| 17 | factor plus 16 2/3% of the payroll factor
plus
66 2/3% of | ||||||
| 18 | the sales factor;
| ||||||
| 19 | (2) for tax years ending on or after December 31, 1999 | ||||||
| 20 | and before December
31,
2000, 8 1/3% of the property factor | ||||||
| 21 | plus 8 1/3% of the payroll factor plus 83
1/3%
of the sales | ||||||
| 22 | factor;
| ||||||
| 23 | (3) for tax years ending on or after December 31, 2000, | ||||||
| 24 | the sales factor.
| ||||||
| 25 | If, in any tax year ending on or after December 31, 1998 and | ||||||
| 26 | before December
31, 2000, the denominator of the payroll, | ||||||
| |||||||
| |||||||
| 1 | property, or sales factor is zero,
the apportionment
factor | ||||||
| 2 | computed in paragraph (1) or (2) of this subsection for that | ||||||
| 3 | year shall
be divided by an amount equal to 100% minus the | ||||||
| 4 | percentage weight given to each
factor whose denominator is | ||||||
| 5 | equal to zero.
| ||||||
| 6 | (Source: P.A. 100-201, eff. 8-18-17; 101-31, eff. 6-28-19; | ||||||
| 7 | 101-585, eff. 8-26-19; revised 9-12-19.)
| ||||||
| 8 | (35 ILCS 5/710) (from Ch. 120, par. 7-710)
| ||||||
| 9 | Sec. 710. Withholding from lottery winnings. | ||||||
| 10 | (a) In general. | ||||||
| 11 | (1) Any person
making a payment to a resident or | ||||||
| 12 | nonresident of winnings under the Illinois
Lottery Law and | ||||||
| 13 | not required to withhold Illinois income tax from such | ||||||
| 14 | payment
under Subsection (b) of Section 701 of this Act | ||||||
| 15 | because those winnings are
not subject to Federal income | ||||||
| 16 | tax withholding, must withhold Illinois income
tax from | ||||||
| 17 | such payment at a rate equal to the percentage tax rate for | ||||||
| 18 | individuals
provided in subsection (b) of Section 201, | ||||||
| 19 | provided that withholding is
not required if such payment | ||||||
| 20 | of winnings is less than $1,000.
| ||||||
| 21 | (2) In the case of an assignment of a lottery prize | ||||||
| 22 | under Section 13.1 of the Illinois Lottery Law, any person | ||||||
| 23 | making a payment of the purchase price after December 31, | ||||||
| 24 | 2013, shall withhold from the amount of each payment at a | ||||||
| 25 | rate equal to the percentage tax rate for individuals | ||||||
| |||||||
| |||||||
| 1 | provided in subsection (b) of Section 201. | ||||||
| 2 | (3) Any person making a payment after December 31, 2019 | ||||||
| 3 | to a resident or nonresident of
winnings from pari-mutuel | ||||||
| 4 | wagering conducted at a wagering facility licensed under | ||||||
| 5 | the Illinois Horse
Racing Act of 1975 or from gambling | ||||||
| 6 | games conducted on a riverboat or in a casino or | ||||||
| 7 | organization gaming
facility licensed under the Illinois | ||||||
| 8 | Gambling Act must withhold Illinois income tax from such | ||||||
| 9 | payment at a
rate equal to the percentage tax rate for | ||||||
| 10 | individuals provided in subsection (b) of Section 201, | ||||||
| 11 | provided that
the person making the payment is required to | ||||||
| 12 | withhold under Section 3402(q) of the Internal Revenue | ||||||
| 13 | Code. | ||||||
| 14 | (b) Credit for taxes withheld. Any amount withheld under | ||||||
| 15 | Subsection (a)
shall be a credit against the Illinois income | ||||||
| 16 | tax liability of the person
to whom the payment of winnings was | ||||||
| 17 | made for the taxable year in which that
person incurred an | ||||||
| 18 | Illinois income tax liability with respect to those winnings.
| ||||||
| 19 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 20 | Section 10-390. The Joliet Regional Port District Act is | ||||||
| 21 | amended by changing Section 5.1 as follows:
| ||||||
| 22 | (70 ILCS 1825/5.1) (from Ch. 19, par. 255.1)
| ||||||
| 23 | Sec. 5.1. Riverboat and casino gambling. Notwithstanding | ||||||
| 24 | any other provision of
this Act, the District may not regulate | ||||||
| |||||||
| |||||||
| 1 | the operation, conduct, or
navigation of any riverboat gambling | ||||||
| 2 | casino licensed under the Illinois Riverboat
Gambling Act, and | ||||||
| 3 | the District
may not license, tax, or otherwise levy any | ||||||
| 4 | assessment of any kind on
any riverboat gambling casino | ||||||
| 5 | licensed under the Illinois Riverboat Gambling Act. The
General | ||||||
| 6 | Assembly declares that the powers to regulate the operation,
| ||||||
| 7 | conduct, and navigation of riverboat gambling casinos and to | ||||||
| 8 | license, tax,
and levy assessments upon riverboat gambling | ||||||
| 9 | casinos are exclusive powers of
the State of Illinois and the | ||||||
| 10 | Illinois Gaming Board as provided in the
Illinois Riverboat | ||||||
| 11 | Gambling Act.
| ||||||
| 12 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 13 | Section 10-395. The Consumer Installment Loan Act is | ||||||
| 14 | amended by changing Section 12.5 as follows:
| ||||||
| 15 | (205 ILCS 670/12.5)
| ||||||
| 16 | Sec. 12.5. Limited purpose branch.
| ||||||
| 17 | (a) Upon the written approval of the Director, a licensee | ||||||
| 18 | may maintain a
limited purpose branch for the sole purpose of | ||||||
| 19 | making loans as permitted by
this Act. A limited purpose branch | ||||||
| 20 | may include an automatic loan machine. No
other activity shall | ||||||
| 21 | be conducted at the site, including but not limited to,
| ||||||
| 22 | accepting payments, servicing the accounts, or collections.
| ||||||
| 23 | (b) The licensee must submit an application for a limited | ||||||
| 24 | purpose branch to
the Director on forms prescribed by the | ||||||
| |||||||
| |||||||
| 1 | Director with an application fee of
$300. The approval for the | ||||||
| 2 | limited purpose branch must be renewed concurrently
with the | ||||||
| 3 | renewal of the licensee's license along with a renewal fee of | ||||||
| 4 | $300 for
the limited purpose branch.
| ||||||
| 5 | (c) The books, accounts, records, and files of the limited | ||||||
| 6 | purpose branch's
transactions shall be maintained at the | ||||||
| 7 | licensee's licensed location. The
licensee shall notify the | ||||||
| 8 | Director of the licensed location at which the books,
accounts, | ||||||
| 9 | records, and files shall be maintained.
| ||||||
| 10 | (d) The licensee shall prominently display at the limited | ||||||
| 11 | purpose branch the
address and telephone number of the | ||||||
| 12 | licensee's licensed location.
| ||||||
| 13 | (e) No other business shall be conducted at the site of the | ||||||
| 14 | limited purpose
branch unless authorized by the Director.
| ||||||
| 15 | (f) The Director shall make and enforce reasonable rules | ||||||
| 16 | for the conduct of
a limited purpose branch.
| ||||||
| 17 | (g) A limited purpose branch may not be located
within | ||||||
| 18 | 1,000 feet of a facility operated by an inter-track wagering | ||||||
| 19 | licensee or
an organization licensee subject to the Illinois | ||||||
| 20 | Horse Racing Act of 1975,
on a riverboat or in a casino subject | ||||||
| 21 | to
the Illinois Riverboat Gambling Act, or within 1,000 feet of | ||||||
| 22 | the location at which the
riverboat docks or within 1,000 feet | ||||||
| 23 | of a casino.
| ||||||
| 24 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 25 | (230 ILCS 5/3.32 rep.) | ||||||
| |||||||
| |||||||
| 1 | (230 ILCS 5/3.33 rep.) | ||||||
| 2 | (230 ILCS 5/3.34 rep.) | ||||||
| 3 | (230 ILCS 5/3.35 rep.) | ||||||
| 4 | (230 ILCS 5/19.5 rep.) | ||||||
| 5 | (230 ILCS 5/34.3 rep.) | ||||||
| 6 | (230 ILCS 5/56 rep.) | ||||||
| 7 | Section 10-400. The Illinois Horse Racing Act of 1975 is | ||||||
| 8 | amended by repealing Sections 3.32, 3.33, 3.34, 3.35, 19.5, | ||||||
| 9 | 34.3, and 56, all as added by Public Act 101-31.
| ||||||
| 10 | Section 10-405. The Illinois Horse Racing Act of 1975 is | ||||||
| 11 | amended by changing Sections 1.2, 3.11, 3.12, 6, 9, 15, 18, 19, | ||||||
| 12 | 20, 21, 24, 25, 26, 26.8, 26.9, 27, 29, 30, 30.5, 31, 31.1, | ||||||
| 13 | 32.1, 36, 40, and 54.75 as follows:
| ||||||
| 14 | (230 ILCS 5/1.2)
| ||||||
| 15 | Sec. 1.2. Legislative intent. This Act is intended to | ||||||
| 16 | benefit the people of the State of Illinois by
encouraging the | ||||||
| 17 | breeding and production of race horses, assisting economic
| ||||||
| 18 | development and promoting Illinois tourism.
The General | ||||||
| 19 | Assembly finds and declares it to be the public policy
of the | ||||||
| 20 | State
of Illinois to:
| ||||||
| 21 | (a) support and enhance Illinois' horse racing industry, | ||||||
| 22 | which is a
significant
component within the agribusiness | ||||||
| 23 | industry;
| ||||||
| 24 | (b) ensure that Illinois' horse racing industry remains | ||||||
| |||||||
| |||||||
| 1 | competitive with
neighboring states;
| ||||||
| 2 | (c) stimulate growth within Illinois' horse racing | ||||||
| 3 | industry, thereby
encouraging
new investment and development | ||||||
| 4 | to produce additional tax revenues and to
create additional | ||||||
| 5 | jobs;
| ||||||
| 6 | (d) promote the further growth of tourism;
| ||||||
| 7 | (e) encourage the breeding of thoroughbred and | ||||||
| 8 | standardbred horses in this
State; and
| ||||||
| 9 | (f) ensure that public confidence and trust in the | ||||||
| 10 | credibility and integrity
of
racing operations and the | ||||||
| 11 | regulatory process is maintained.
| ||||||
| 12 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 13 | (230 ILCS 5/3.11) (from Ch. 8, par. 37-3.11)
| ||||||
| 14 | Sec. 3.11.
"Organization Licensee" means any person | ||||||
| 15 | receiving
an organization license from the Board to conduct a | ||||||
| 16 | race meeting or meetings. With respect only to organization | ||||||
| 17 | gaming, "organization licensee" includes the authorization for | ||||||
| 18 | an organization gaming license under subsection (a) of Section | ||||||
| 19 | 56 of this Act.
| ||||||
| 20 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 21 | (230 ILCS 5/3.12) (from Ch. 8, par. 37-3.12)
| ||||||
| 22 | Sec. 3.12. Pari-mutuel system of
wagering.
"Pari-mutuel | ||||||
| 23 | system of
wagering" means a form of wagering on the outcome of
| ||||||
| 24 | horse races in which
wagers are made in various
denominations | ||||||
| |||||||
| |||||||
| 1 | on a horse or horses
and
all wagers for each race are pooled | ||||||
| 2 | and held by a licensee
for distribution in a manner approved by | ||||||
| 3 | the Board. "Pari-mutuel system of wagering" shall not include | ||||||
| 4 | wagering on historic races. Wagers may be placed via any method | ||||||
| 5 | or at any location authorized under this Act.
| ||||||
| 6 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 7 | (230 ILCS 5/6) (from Ch. 8, par. 37-6)
| ||||||
| 8 | Sec. 6. Restrictions on Board members. | ||||||
| 9 | (a) No person shall be appointed a member of the Board or | ||||||
| 10 | continue to be a member of the Board if the person or any | ||||||
| 11 | member of their immediate family is a member of the Board of | ||||||
| 12 | Directors, employee, or financially interested in any of the | ||||||
| 13 | following: (i) any licensee or other person who has applied for | ||||||
| 14 | racing dates to the Board, or the operations thereof including, | ||||||
| 15 | but not limited to, concessions, data processing, track | ||||||
| 16 | maintenance, track security, and pari-mutuel operations, | ||||||
| 17 | located, scheduled or doing business within the State of | ||||||
| 18 | Illinois, (ii) any race horse competing at a meeting under the | ||||||
| 19 | Board's jurisdiction, or (iii) any licensee under the Illinois | ||||||
| 20 | Gambling Act. No person shall be appointed a member of the | ||||||
| 21 | Board or continue
to be
a member of the Board who is (or any | ||||||
| 22 | member of whose family is) a member of the
Board of Directors | ||||||
| 23 | of, or who is a person financially interested in, any
licensee | ||||||
| 24 | or other person who has applied for racing dates to the
Board, | ||||||
| 25 | or the operations thereof including, but not
limited to, | ||||||
| |||||||
| |||||||
| 1 | concessions, data
processing, track maintenance, track | ||||||
| 2 | security and pari-mutuel operations,
located, scheduled
or | ||||||
| 3 | doing business within the State of Illinois, or in any race | ||||||
| 4 | horse competing
at a meeting
under the Board's jurisdiction. No | ||||||
| 5 | Board member shall hold any other public
office for which he
| ||||||
| 6 | shall receive compensation other than necessary travel or other | ||||||
| 7 | incidental
expenses.
| ||||||
| 8 | (b) No person shall be a member of the Board who is not of | ||||||
| 9 | good moral
character or who
has been convicted of, or is under | ||||||
| 10 | indictment for, a felony under the laws
of Illinois or any
| ||||||
| 11 | other state, or the United States.
| ||||||
| 12 | (c) No member of the Board or employee shall engage in any | ||||||
| 13 | political activity. | ||||||
| 14 | For the purposes of this subsection (c): | ||||||
| 15 | "Political" means any activity in support of or in | ||||||
| 16 | connection with any campaign for State or local elective office | ||||||
| 17 | or any political organization, but does not include activities | ||||||
| 18 | (i) relating to the support or opposition of any executive, | ||||||
| 19 | legislative, or administrative action (as those terms are | ||||||
| 20 | defined in Section 2 of the Lobbyist Registration Act), (ii) | ||||||
| 21 | relating to collective bargaining, or (iii) that are otherwise | ||||||
| 22 | in furtherance of the person's official State duties or | ||||||
| 23 | governmental and public service functions. | ||||||
| 24 | "Political organization" means a party, committee, | ||||||
| 25 | association, fund, or other organization (whether or not | ||||||
| 26 | incorporated) that is required to file a statement of | ||||||
| |||||||
| |||||||
| 1 | organization with the State Board of Elections or county clerk | ||||||
| 2 | under Section 9-3 of the Election Code, but only with regard to | ||||||
| 3 | those activities that require filing with the State Board of | ||||||
| 4 | Elections or county clerk. | ||||||
| 5 | (d) Board members and employees may not engage in | ||||||
| 6 | communications or any activity that may cause or have the | ||||||
| 7 | appearance of causing a conflict of interest. A conflict of | ||||||
| 8 | interest exists if a situation influences or creates the | ||||||
| 9 | appearance that it may influence judgment or performance of | ||||||
| 10 | regulatory duties and responsibilities. This prohibition shall | ||||||
| 11 | extend to any act identified by Board action that, in the | ||||||
| 12 | judgment of the Board, could represent the potential for or the | ||||||
| 13 | appearance of a conflict of interest. | ||||||
| 14 | (e) Board members and employees may not accept any gift, | ||||||
| 15 | gratuity, service, compensation, travel, lodging, or thing of | ||||||
| 16 | value, with the exception of unsolicited items of an incidental | ||||||
| 17 | nature, from any person, corporation, limited liability | ||||||
| 18 | company, or entity doing business with the Board. | ||||||
| 19 | (f) A Board member or employee shall not use or attempt to | ||||||
| 20 | use his or her official position to secure, or attempt to | ||||||
| 21 | secure, any privilege, advantage, favor, or influence for | ||||||
| 22 | himself or herself or others. No Board member or employee, | ||||||
| 23 | within a period of one year immediately preceding nomination by | ||||||
| 24 | the Governor or employment, shall have been employed or | ||||||
| 25 | received compensation or fees for services from a person or | ||||||
| 26 | entity, or its parent or affiliate, that has engaged in | ||||||
| |||||||
| |||||||
| 1 | business with the Board, a licensee or a licensee under the | ||||||
| 2 | Illinois Gambling Act. In addition, all Board members and | ||||||
| 3 | employees are subject to the restrictions set forth in Section | ||||||
| 4 | 5-45 of the State Officials and Employees Ethics Act. | ||||||
| 5 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 6 | (230 ILCS 5/9) (from Ch. 8, par. 37-9)
| ||||||
| 7 | Sec. 9.
The Board shall have all powers necessary and | ||||||
| 8 | proper to fully and
effectively execute the provisions of this | ||||||
| 9 | Act, including, but not
limited to, the following:
| ||||||
| 10 | (a) The Board is vested with jurisdiction and supervision | ||||||
| 11 | over all race
meetings in this State, over all licensees doing | ||||||
| 12 | business
in this
State, over all occupation licensees, and over | ||||||
| 13 | all persons on the
facilities of any licensee. Such | ||||||
| 14 | jurisdiction shall
include the power to issue licenses to the | ||||||
| 15 | Illinois Department of
Agriculture authorizing the pari-mutuel | ||||||
| 16 | system of wagering
on harness and Quarter Horse races held (1) | ||||||
| 17 | at the Illinois State Fair in
Sangamon County, and (2) at the | ||||||
| 18 | DuQuoin State Fair in Perry County. The
jurisdiction of the | ||||||
| 19 | Board shall also include the power to issue licenses to
county | ||||||
| 20 | fairs which are eligible to receive funds pursuant to the
| ||||||
| 21 | Agricultural Fair Act, as now or hereafter amended, or their | ||||||
| 22 | agents,
authorizing the pari-mutuel system of wagering on horse
| ||||||
| 23 | races
conducted at the county fairs receiving such licenses. | ||||||
| 24 | Such licenses shall be
governed by subsection (n) of this | ||||||
| 25 | Section.
| ||||||
| |||||||
| |||||||
| 1 | Upon application, the Board shall issue a license to the | ||||||
| 2 | Illinois Department
of Agriculture to conduct harness and | ||||||
| 3 | Quarter Horse races at the Illinois State
Fair and at the | ||||||
| 4 | DuQuoin State Fairgrounds
during the scheduled dates of each | ||||||
| 5 | fair. The Board shall not require and the
Department of | ||||||
| 6 | Agriculture shall be exempt from the requirements of Sections
| ||||||
| 7 | 15.3, 18 and 19, paragraphs (a)(2), (b), (c), (d), (e), (e-5), | ||||||
| 8 | (e-10), (f),
(g), and (h) of Section 20, and Sections 21, 24 | ||||||
| 9 | and 25. The Board and the Department
of
Agriculture may extend | ||||||
| 10 | any or all of these exemptions to any contractor or
agent | ||||||
| 11 | engaged by the Department of Agriculture to conduct its race | ||||||
| 12 | meetings
when the Board determines that this would best serve | ||||||
| 13 | the public interest and
the interest of horse racing.
| ||||||
| 14 | Notwithstanding any provision of law to the contrary, it | ||||||
| 15 | shall be lawful for
any licensee to operate pari-mutuel | ||||||
| 16 | wagering
or
contract with the Department of Agriculture to | ||||||
| 17 | operate pari-mutuel wagering at
the DuQuoin State Fairgrounds | ||||||
| 18 | or for the Department to enter into contracts
with a licensee, | ||||||
| 19 | employ its owners,
employees
or
agents and employ such other | ||||||
| 20 | occupation licensees as the Department deems
necessary in | ||||||
| 21 | connection with race meetings and wagerings.
| ||||||
| 22 | (b) The Board is vested with the full power to promulgate | ||||||
| 23 | reasonable
rules and regulations for the purpose of | ||||||
| 24 | administering the provisions of
this Act and to prescribe | ||||||
| 25 | reasonable rules, regulations and conditions
under which all | ||||||
| 26 | horse race meetings or wagering in the State shall be
| ||||||
| |||||||
| |||||||
| 1 | conducted. Such reasonable rules and regulations are to provide | ||||||
| 2 | for the
prevention of practices detrimental to the public | ||||||
| 3 | interest and to promote the best
interests of horse racing and | ||||||
| 4 | to impose penalties for violations thereof.
| ||||||
| 5 | (c) The Board, and any person or persons to whom it | ||||||
| 6 | delegates
this power, is vested with the power to enter the | ||||||
| 7 | facilities and other places of business of any licensee to | ||||||
| 8 | determine whether there has been compliance with
the provisions | ||||||
| 9 | of this Act and its rules and regulations.
| ||||||
| 10 | (d) The Board, and any person or persons to whom it | ||||||
| 11 | delegates this
power, is vested with the authority to | ||||||
| 12 | investigate alleged violations of
the provisions of this Act, | ||||||
| 13 | its reasonable rules and regulations, orders
and final | ||||||
| 14 | decisions; the Board shall take appropriate disciplinary | ||||||
| 15 | action
against any licensee or occupation licensee for | ||||||
| 16 | violation
thereof or
institute appropriate legal action for the | ||||||
| 17 | enforcement thereof.
| ||||||
| 18 | (e) The Board, and any person or persons to whom it | ||||||
| 19 | delegates this power,
may eject or exclude from any race | ||||||
| 20 | meeting or
the facilities of any licensee, or any part
thereof, | ||||||
| 21 | any occupation licensee or any
other individual whose conduct | ||||||
| 22 | or reputation is such that his presence on
those facilities | ||||||
| 23 | may, in the opinion of the Board, call into question
the | ||||||
| 24 | honesty and integrity of horse racing or wagering or interfere | ||||||
| 25 | with the
orderly
conduct of horse racing or wagering; provided, | ||||||
| 26 | however, that no person
shall be
excluded or ejected from the | ||||||
| |||||||
| |||||||
| 1 | facilities of any licensee solely on the grounds of
race, | ||||||
| 2 | color, creed, national origin, ancestry, or sex. The power to | ||||||
| 3 | eject
or exclude an occupation licensee or other individual may
| ||||||
| 4 | be exercised for just cause by the licensee or the Board, | ||||||
| 5 | subject to subsequent hearing by the
Board as to the propriety | ||||||
| 6 | of said exclusion.
| ||||||
| 7 | (f) The Board is vested with the power to acquire,
| ||||||
| 8 | establish, maintain and operate (or provide by contract to
| ||||||
| 9 | maintain and operate) testing laboratories and related | ||||||
| 10 | facilities,
for the purpose of conducting saliva, blood, urine | ||||||
| 11 | and other tests on the
horses run or to be run in any horse race | ||||||
| 12 | meeting, including races run at county fairs, and to purchase | ||||||
| 13 | all
equipment and supplies deemed necessary or desirable in | ||||||
| 14 | connection with
any such testing laboratories and related | ||||||
| 15 | facilities and all such tests.
| ||||||
| 16 | (g) The Board may require that the records, including | ||||||
| 17 | financial or other
statements of any licensee or any person | ||||||
| 18 | affiliated with the licensee who is
involved directly or | ||||||
| 19 | indirectly in the activities of any licensee as regulated
under | ||||||
| 20 | this Act to the extent that those financial or other statements | ||||||
| 21 | relate to
such activities be kept in
such manner as prescribed | ||||||
| 22 | by the Board, and that Board employees shall have
access to | ||||||
| 23 | those records during reasonable business
hours. Within 120 days | ||||||
| 24 | of the end of its fiscal year, each licensee shall
transmit to
| ||||||
| 25 | the Board
an audit of the financial transactions and condition | ||||||
| 26 | of the licensee's total
operations. All audits shall be | ||||||
| |||||||
| |||||||
| 1 | conducted by certified public accountants.
Each certified | ||||||
| 2 | public accountant must be registered in the State of Illinois
| ||||||
| 3 | under the Illinois Public Accounting Act. The compensation for | ||||||
| 4 | each certified
public accountant shall be paid directly by the | ||||||
| 5 | licensee to the certified
public accountant. A licensee shall | ||||||
| 6 | also submit any other financial or related
information the | ||||||
| 7 | Board deems necessary to effectively administer this Act and
| ||||||
| 8 | all rules, regulations, and final decisions promulgated under | ||||||
| 9 | this Act.
| ||||||
| 10 | (h) The Board shall name and appoint in the manner provided | ||||||
| 11 | by the rules
and regulations of the Board: an Executive | ||||||
| 12 | Director; a State director
of mutuels; State veterinarians and | ||||||
| 13 | representatives to take saliva, blood,
urine and other tests on | ||||||
| 14 | horses; licensing personnel; revenue
inspectors; and State | ||||||
| 15 | seasonal employees (excluding admission ticket
sellers and | ||||||
| 16 | mutuel clerks). All of those named and appointed as provided
in | ||||||
| 17 | this subsection shall serve during the pleasure of the Board; | ||||||
| 18 | their
compensation shall be determined by the Board and be paid | ||||||
| 19 | in the same
manner as other employees of the Board under this | ||||||
| 20 | Act.
| ||||||
| 21 | (i) The Board shall require that there shall be 3 stewards | ||||||
| 22 | at each horse
race meeting, at least 2 of whom shall be named | ||||||
| 23 | and appointed by the Board.
Stewards appointed or approved by | ||||||
| 24 | the Board, while performing duties
required by this Act or by | ||||||
| 25 | the Board, shall be entitled to the same rights
and immunities | ||||||
| 26 | as granted to Board members and Board employees in Section
10 | ||||||
| |||||||
| |||||||
| 1 | of this Act.
| ||||||
| 2 | (j) The Board may discharge any Board employee
who fails or | ||||||
| 3 | refuses for any reason to comply with the rules and
regulations | ||||||
| 4 | of the Board, or who, in the opinion of the Board,
is guilty of | ||||||
| 5 | fraud, dishonesty or who is proven to be incompetent.
The Board | ||||||
| 6 | shall have no right or power to determine who shall be | ||||||
| 7 | officers,
directors or employees of any licensee, or their | ||||||
| 8 | salaries
except the Board may, by rule, require that all or any | ||||||
| 9 | officials or
employees in charge of or whose duties relate to | ||||||
| 10 | the actual running of
races be approved by the Board.
| ||||||
| 11 | (k) The Board is vested with the power to appoint
delegates | ||||||
| 12 | to execute any of the powers granted to it under this Section
| ||||||
| 13 | for the purpose of administering this Act and any rules or | ||||||
| 14 | regulations
promulgated in accordance with this Act.
| ||||||
| 15 | (l) The Board is vested with the power to impose civil | ||||||
| 16 | penalties of up to
$5,000 against an individual and up to | ||||||
| 17 | $10,000 against a
licensee for each
violation of any provision | ||||||
| 18 | of this Act, any rules adopted by the Board, any
order of the | ||||||
| 19 | Board or any other action which, in the Board's discretion, is
| ||||||
| 20 | a detriment or impediment to horse racing or wagering. | ||||||
| 21 | Beginning on the date when any organization licensee begins | ||||||
| 22 | conducting gaming pursuant to an organization gaming license | ||||||
| 23 | issued under the Illinois Gambling Act, the power granted to | ||||||
| 24 | the Board pursuant to this subsection (l) shall authorize the | ||||||
| 25 | Board to impose penalties of up to $10,000 against an | ||||||
| 26 | individual and up to $25,000 against a licensee. All such civil | ||||||
| |||||||
| |||||||
| 1 | penalties shall be deposited into the Horse Racing Fund.
| ||||||
| 2 | (m) The Board is vested with the power to prescribe a form | ||||||
| 3 | to be used
by licensees as an application for employment for | ||||||
| 4 | employees of
each licensee.
| ||||||
| 5 | (n) The Board shall have the power to issue a license
to | ||||||
| 6 | any county fair, or its
agent, authorizing the conduct of the | ||||||
| 7 | pari-mutuel system of
wagering. The Board is vested with the | ||||||
| 8 | full power to promulgate
reasonable rules, regulations and | ||||||
| 9 | conditions under which all horse race
meetings licensed | ||||||
| 10 | pursuant to this subsection shall be held and conducted,
| ||||||
| 11 | including rules, regulations and conditions for the conduct of | ||||||
| 12 | the
pari-mutuel system of wagering. The rules, regulations and
| ||||||
| 13 | conditions shall provide for the prevention of practices | ||||||
| 14 | detrimental to the
public interest and for the best interests | ||||||
| 15 | of horse racing, and shall
prescribe penalties for violations | ||||||
| 16 | thereof. Any authority granted the
Board under this Act shall | ||||||
| 17 | extend to its jurisdiction and supervision over
county fairs, | ||||||
| 18 | or their agents, licensed pursuant to this subsection.
However, | ||||||
| 19 | the Board may waive any provision of this Act or its rules or
| ||||||
| 20 | regulations which would otherwise apply to such county fairs or | ||||||
| 21 | their agents.
| ||||||
| 22 | (o) Whenever the Board is authorized or
required by law to | ||||||
| 23 | consider some aspect of criminal history record
information for | ||||||
| 24 | the purpose of carrying out its statutory powers and
| ||||||
| 25 | responsibilities, then, upon request and payment of fees in | ||||||
| 26 | conformance
with the requirements of Section 2605-400 of
the | ||||||
| |||||||
| |||||||
| 1 | Department of State Police Law (20 ILCS 2605/2605-400), the | ||||||
| 2 | Department of State Police is
authorized to furnish, pursuant | ||||||
| 3 | to positive identification, such
information contained in | ||||||
| 4 | State files as is necessary to fulfill the request.
| ||||||
| 5 | (p) To insure the convenience, comfort, and wagering | ||||||
| 6 | accessibility of
race track patrons, to provide for the | ||||||
| 7 | maximization of State revenue, and
to generate increases in | ||||||
| 8 | purse allotments to the horsemen, the Board shall
require any | ||||||
| 9 | licensee to staff the pari-mutuel department with
adequate | ||||||
| 10 | personnel.
| ||||||
| 11 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 12 | (230 ILCS 5/15) (from Ch. 8, par. 37-15)
| ||||||
| 13 | Sec. 15.
(a) The Board shall, in its discretion, issue | ||||||
| 14 | occupation
licenses
to horse owners, trainers, harness | ||||||
| 15 | drivers, jockeys, agents, apprentices,
grooms, stable foremen, | ||||||
| 16 | exercise persons, veterinarians, valets, blacksmiths,
| ||||||
| 17 | concessionaires and others designated by the Board whose work, | ||||||
| 18 | in whole or in
part, is conducted upon facilities within the | ||||||
| 19 | State. Such occupation licenses
will
be obtained prior to the
| ||||||
| 20 | persons engaging in their vocation upon such facilities. The
| ||||||
| 21 | Board shall not license pari-mutuel clerks, parking | ||||||
| 22 | attendants, security
guards and employees of concessionaires. | ||||||
| 23 | No occupation license shall be
required of
any person who works | ||||||
| 24 | at facilities within this
State as a pari-mutuel
clerk, parking | ||||||
| 25 | attendant, security guard or as an employee of a | ||||||
| |||||||
| |||||||
| 1 | concessionaire.
Concessionaires of the Illinois State Fair and | ||||||
| 2 | DuQuoin State Fair and
employees of the Illinois Department of | ||||||
| 3 | Agriculture shall not be required to
obtain an occupation | ||||||
| 4 | license by the Board.
| ||||||
| 5 | (b) Each application for an occupation license shall be on | ||||||
| 6 | forms
prescribed by the Board. Such license, when issued, shall | ||||||
| 7 | be for the
period ending December 31 of each year, except that | ||||||
| 8 | the Board in its
discretion may grant 3-year licenses. The | ||||||
| 9 | application shall
be accompanied
by a fee of not more than $25 | ||||||
| 10 | per year
or, in the case of 3-year occupation
license
| ||||||
| 11 | applications, a fee of not more than $60. Each applicant shall | ||||||
| 12 | set forth in
the application his full name and address, and if | ||||||
| 13 | he had been issued prior
occupation licenses or has been | ||||||
| 14 | licensed in any other state under any other
name, such name, | ||||||
| 15 | his age, whether or not a permit or license issued to him
in | ||||||
| 16 | any other state has been suspended or revoked and if so whether | ||||||
| 17 | such
suspension or revocation is in effect at the time of the | ||||||
| 18 | application, and
such other information as the Board may | ||||||
| 19 | require. Fees for registration of
stable names shall not exceed | ||||||
| 20 | $50.00. Beginning on the date when any organization licensee | ||||||
| 21 | begins conducting gaming pursuant to an organization gaming | ||||||
| 22 | license issued under the Illinois Gambling Act, the fee for | ||||||
| 23 | registration of stable names shall not exceed $150, and the | ||||||
| 24 | application fee for an occupation license shall not exceed $75, | ||||||
| 25 | per year or, in the case of a 3-year occupation license | ||||||
| 26 | application, the fee shall not exceed $180.
| ||||||
| |||||||
| |||||||
| 1 | (c) The Board may in its discretion refuse an occupation | ||||||
| 2 | license
to any person:
| ||||||
| 3 | (1) who has been convicted of a crime;
| ||||||
| 4 | (2) who is unqualified to perform the duties required | ||||||
| 5 | of such applicant;
| ||||||
| 6 | (3) who fails to disclose or states falsely any | ||||||
| 7 | information called for
in the application;
| ||||||
| 8 | (4) who has been found guilty of a violation of this | ||||||
| 9 | Act or of the rules
and regulations of the Board; or
| ||||||
| 10 | (5) whose license or permit has been suspended, revoked | ||||||
| 11 | or denied for just
cause in any other state.
| ||||||
| 12 | (d) The Board may suspend or revoke any occupation license:
| ||||||
| 13 | (1) for violation of any of the provisions of this Act; | ||||||
| 14 | or
| ||||||
| 15 | (2) for violation of any of the rules or regulations of | ||||||
| 16 | the Board; or
| ||||||
| 17 | (3) for any cause which, if known to the Board, would | ||||||
| 18 | have justified the
Board in refusing to issue such | ||||||
| 19 | occupation license; or
| ||||||
| 20 | (4) for any other just cause.
| ||||||
| 21 | (e)
Each applicant shall submit his or her fingerprints | ||||||
| 22 | to the
Department
of State Police in the form and manner | ||||||
| 23 | prescribed by the Department of State
Police. These | ||||||
| 24 | fingerprints shall be checked against the fingerprint records
| ||||||
| 25 | now and hereafter filed in the Department of State
Police and | ||||||
| 26 | Federal Bureau of Investigation criminal history records
| ||||||
| |||||||
| |||||||
| 1 | databases. The Department of State Police shall charge
a fee | ||||||
| 2 | for conducting the criminal history records check, which shall | ||||||
| 3 | be
deposited in the State Police Services Fund and shall not | ||||||
| 4 | exceed the actual
cost of the records check. The Department of | ||||||
| 5 | State Police shall furnish,
pursuant to positive | ||||||
| 6 | identification, records of conviction to the Board.
Each | ||||||
| 7 | applicant for licensure shall submit with his occupation
| ||||||
| 8 | license
application, on forms provided by the Board, 2 sets of | ||||||
| 9 | his fingerprints.
All such applicants shall appear in person at | ||||||
| 10 | the location designated by
the Board for the purpose of | ||||||
| 11 | submitting such sets of fingerprints; however,
with the prior | ||||||
| 12 | approval of a State steward, an applicant may have such sets
of | ||||||
| 13 | fingerprints taken by an official law enforcement agency and | ||||||
| 14 | submitted to
the Board.
| ||||||
| 15 | (f) The Board may, in its discretion, issue an occupation | ||||||
| 16 | license without
submission of fingerprints if an applicant has | ||||||
| 17 | been duly licensed in another
recognized racing jurisdiction | ||||||
| 18 | after submitting fingerprints that were
subjected to a Federal | ||||||
| 19 | Bureau of Investigation criminal history background
check
in
| ||||||
| 20 | that jurisdiction.
| ||||||
| 21 | (g) Beginning on the date when any organization licensee | ||||||
| 22 | begins conducting gaming pursuant to an organization gaming | ||||||
| 23 | license issued under the Illinois Gambling Act, the Board may | ||||||
| 24 | charge each applicant a reasonable nonrefundable fee to defray | ||||||
| 25 | the costs associated with the background investigation | ||||||
| 26 | conducted by the Board. This fee shall be exclusive of any | ||||||
| |||||||
| |||||||
| 1 | other fee or fees charged in connection with an application for | ||||||
| 2 | and, if applicable, the issuance of, an organization gaming | ||||||
| 3 | license. If the costs of the investigation exceed the amount of | ||||||
| 4 | the fee charged, the Board shall immediately notify the | ||||||
| 5 | applicant of the additional amount owed, payment of which must | ||||||
| 6 | be submitted to the Board within 7 days after such | ||||||
| 7 | notification. All information, records, interviews, reports, | ||||||
| 8 | statements, memoranda, or other data supplied to or used by the | ||||||
| 9 | Board in the course of its review or investigation of an | ||||||
| 10 | applicant for a license or renewal under this Act shall be | ||||||
| 11 | privileged, strictly confidential, and shall be used only for | ||||||
| 12 | the purpose of evaluating an applicant for a license or a | ||||||
| 13 | renewal. Such information, records, interviews, reports, | ||||||
| 14 | statements, memoranda, or other data shall not be admissible as | ||||||
| 15 | evidence, nor discoverable, in any action of any kind in any | ||||||
| 16 | court or before any tribunal, board, agency, or person, except | ||||||
| 17 | for any action deemed necessary by the Board. | ||||||
| 18 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 19 | (230 ILCS 5/18) (from Ch. 8, par. 37-18)
| ||||||
| 20 | Sec. 18.
(a) Together with its application, each applicant | ||||||
| 21 | for racing dates
shall deliver to the Board a certified check | ||||||
| 22 | or bank draft payable to the order
of the Board for $1,000. In | ||||||
| 23 | the event the applicant applies for racing dates
in 2 or 3 | ||||||
| 24 | successive calendar years as provided in subsection (b) of | ||||||
| 25 | Section
21, the fee shall be $2,000. Filing fees shall not be | ||||||
| |||||||
| |||||||
| 1 | refunded in the event
the application is denied. Beginning on | ||||||
| 2 | the date when any organization licensee begins conducting | ||||||
| 3 | gaming pursuant to an organization gaming license issued under | ||||||
| 4 | the Illinois Gambling Act, the application fee for racing dates | ||||||
| 5 | imposed by this subsection (a) shall be $10,000 and the | ||||||
| 6 | application fee for racing dates in 2 or 3 successive calendar | ||||||
| 7 | years as provided in subsection (b) of Section 21 shall be | ||||||
| 8 | $20,000. All filing fees shall be deposited into the Horse | ||||||
| 9 | Racing Fund.
| ||||||
| 10 | (b) In addition to the filing fee imposed by subsection (a) | ||||||
| 11 | of $1000 and the fees provided in
subsection (j) of Section 20, | ||||||
| 12 | each organization licensee shall pay a license
fee of $100 for | ||||||
| 13 | each racing program on which its daily pari-mutuel handle is
| ||||||
| 14 | $400,000 or more but less than $700,000, and a license fee of | ||||||
| 15 | $200 for each
racing program on which its daily pari-mutuel | ||||||
| 16 | handle is $700,000 or more.
The
additional fees required to be | ||||||
| 17 | paid under this Section by this amendatory Act
of 1982 shall be | ||||||
| 18 | remitted by the organization licensee to the Illinois Racing
| ||||||
| 19 | Board with each day's graduated privilege tax or pari-mutuel | ||||||
| 20 | tax and
breakage as provided under
Section 27. Beginning on the | ||||||
| 21 | date when any organization licensee begins conducting gaming | ||||||
| 22 | pursuant to an organization gaming license issued under the | ||||||
| 23 | Illinois Gambling Act, the license fee imposed by this | ||||||
| 24 | subsection (b) shall be $200 for each racing program on which | ||||||
| 25 | the organization licensee's daily pari-mutuel handle is | ||||||
| 26 | $100,000 or more, but less than $400,000, and the license fee | ||||||
| |||||||
| |||||||
| 1 | imposed by this subsection (b) shall be $400 for each racing | ||||||
| 2 | program on which the organization licensee's daily pari-mutuel | ||||||
| 3 | handle is $400,000 or more.
| ||||||
| 4 | (c) Sections 11-42-1, 11-42-5, and 11-54-1 of the "Illinois | ||||||
| 5 | Municipal Code,"
approved May 29, 1961, as now or hereafter | ||||||
| 6 | amended, shall not apply to any
license under this Act.
| ||||||
| 7 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 8 | (230 ILCS 5/19) (from Ch. 8, par. 37-19)
| ||||||
| 9 | Sec. 19.
(a) No organization license may be granted to | ||||||
| 10 | conduct a
horse race meeting:
| ||||||
| 11 | (1) except as provided in subsection (c) of Section 21 | ||||||
| 12 | of this Act,
to any person at any place within 35 miles of | ||||||
| 13 | any other place
licensed by the Board to hold a race | ||||||
| 14 | meeting on the same date during the
same hours,
the mileage
| ||||||
| 15 | measurement used in this subsection (a) shall be certified | ||||||
| 16 | to the Board by
the Bureau of
Systems and Services in the | ||||||
| 17 | Illinois Department of Transportation as the
most commonly | ||||||
| 18 | used public way of vehicular travel;
| ||||||
| 19 | (2) to any person in default in the payment of any | ||||||
| 20 | obligation or
debt due the State under this Act, provided | ||||||
| 21 | no applicant shall be deemed
in default in the payment of | ||||||
| 22 | any obligation or debt due to the State
under this Act as | ||||||
| 23 | long as there is pending a hearing of any kind
relevant to | ||||||
| 24 | such matter;
| ||||||
| 25 | (3) to any person who has been convicted of the | ||||||
| |||||||
| |||||||
| 1 | violation of any law
of the United States or any State law | ||||||
| 2 | which provided as all or part of
its penalty imprisonment | ||||||
| 3 | in any penal institution; to any person against
whom there | ||||||
| 4 | is pending a Federal or State criminal charge; to any | ||||||
| 5 | person
who is or has been connected with or engaged in the | ||||||
| 6 | operation of any
illegal business; to any person who does | ||||||
| 7 | not enjoy a general reputation
in his community of being an | ||||||
| 8 | honest, upright, law-abiding person;
provided that none of | ||||||
| 9 | the matters set forth in this subparagraph (3)
shall make | ||||||
| 10 | any person ineligible to be granted an organization license
| ||||||
| 11 | if the Board determines, based on circumstances of any such | ||||||
| 12 | case, that
the granting of a license would not be | ||||||
| 13 | detrimental to the interests of
horse racing and of the | ||||||
| 14 | public;
| ||||||
| 15 | (4) to any person who does not at the time of | ||||||
| 16 | application for the
organization license own or have a | ||||||
| 17 | contract or lease for the possession
of a finished race | ||||||
| 18 | track suitable for the type of racing intended to be
held | ||||||
| 19 | by the applicant and for the accommodation of the public.
| ||||||
| 20 | (b) (Blank) Horse racing on Sunday shall be prohibited | ||||||
| 21 | unless authorized by
ordinance or referendum of the | ||||||
| 22 | municipality in which a race track or any
of its appurtenances | ||||||
| 23 | or facilities are located, or utilized.
| ||||||
| 24 | (c) If any person is ineligible to receive an
organization
| ||||||
| 25 | license because of any of the matters set forth in subsection | ||||||
| 26 | (a) (2) or
subsection (a) (3) of this Section, any other or | ||||||
| |||||||
| |||||||
| 1 | separate person that
either (i) controls, directly or | ||||||
| 2 | indirectly, such ineligible person
or (ii) is controlled, | ||||||
| 3 | directly or indirectly, by such ineligible
person or by a | ||||||
| 4 | person which controls, directly or indirectly, such
ineligible | ||||||
| 5 | person shall also be ineligible.
| ||||||
| 6 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 7 | (230 ILCS 5/20) (from Ch. 8, par. 37-20)
| ||||||
| 8 | Sec. 20.
(a) Any person desiring to conduct a horse race | ||||||
| 9 | meeting may
apply to the Board for an organization license. The | ||||||
| 10 | application shall be
made on a form prescribed and furnished by | ||||||
| 11 | the Board. The application shall
specify:
| ||||||
| 12 | (1) the dates on which
it intends to conduct the horse | ||||||
| 13 | race meeting, which
dates shall be provided
under Section | ||||||
| 14 | 21;
| ||||||
| 15 | (2) the hours of each racing day between which it | ||||||
| 16 | intends to
hold or
conduct horse racing at such meeting;
| ||||||
| 17 | (3) the location where it proposes to conduct the
| ||||||
| 18 | meeting; and
| ||||||
| 19 | (4) any other information the Board may reasonably | ||||||
| 20 | require.
| ||||||
| 21 | (b) A separate application for an organization license | ||||||
| 22 | shall be filed
for each horse race meeting
which such person | ||||||
| 23 | proposes to hold. Any such application, if made by an
| ||||||
| 24 | individual, or by any individual as trustee, shall be
signed | ||||||
| 25 | and verified under oath by such individual. If the application | ||||||
| |||||||
| |||||||
| 1 | is
made by individuals, then it shall be signed and verified | ||||||
| 2 | under oath by at least 2 of the individuals; if the application | ||||||
| 3 | is made by or a partnership, it shall be signed and
verified | ||||||
| 4 | under oath by at least 2 of such individuals or members of such
| ||||||
| 5 | partnership as the case may be. If made by an association, a | ||||||
| 6 | corporation, a
corporate trustee, a limited liability company, | ||||||
| 7 | or any other entity, it shall be signed by an authorized | ||||||
| 8 | officer, a partner, a member, or a manager, as the case may be, | ||||||
| 9 | of the entity the president
and attested by the secretary or | ||||||
| 10 | assistant secretary under the seal
of such association, trust | ||||||
| 11 | or corporation if it has a seal, and shall
also be verified | ||||||
| 12 | under oath by one of the signing officers.
| ||||||
| 13 | (c) The application shall specify: | ||||||
| 14 | (1) the name of the
persons, association, trust, or | ||||||
| 15 | corporation making such application; and | ||||||
| 16 | (2) the principal
post office address of the applicant; | ||||||
| 17 | (3) if the applicant is a trustee, the
names and | ||||||
| 18 | addresses of the beneficiaries; if the applicant is a | ||||||
| 19 | corporation, the names and
post office addresses of all | ||||||
| 20 | officers, stockholders and directors; or if
such
| ||||||
| 21 | stockholders hold stock as a nominee or fiduciary, the | ||||||
| 22 | names and post
office addresses of the parties these | ||||||
| 23 | persons, partnerships, corporations, or trusts
who are the | ||||||
| 24 | beneficial owners thereof or who are beneficially | ||||||
| 25 | interested
therein; and if the applicant is a partnership, | ||||||
| 26 | the names and post office addresses of all
partners, | ||||||
| |||||||
| |||||||
| 1 | general or limited; if the applicant is a limited liability | ||||||
| 2 | company, the names and addresses of the manager and | ||||||
| 3 | members; and if the applicant is any other entity, the | ||||||
| 4 | names and addresses of all officers or other authorized | ||||||
| 5 | persons of the entity corporation, the name
of the state of | ||||||
| 6 | its incorporation shall be specified.
| ||||||
| 7 | (d) The applicant shall execute and file with the Board a | ||||||
| 8 | good faith
affirmative action plan to recruit, train, and | ||||||
| 9 | upgrade minorities in all
classifications within the | ||||||
| 10 | association.
| ||||||
| 11 | (e) With such
application there shall be delivered to the | ||||||
| 12 | Board a
certified check or bank draft payable to the order of | ||||||
| 13 | the Board for an
amount equal to $1,000. All applications for
| ||||||
| 14 | the issuance of an organization license shall be filed with the | ||||||
| 15 | Board before
August 1 of the year prior to the year for which | ||||||
| 16 | application is made and shall be acted
upon by the Board at a | ||||||
| 17 | meeting to be held on such date as shall be fixed
by the Board | ||||||
| 18 | during the last 15 days of September of such prior year.
At | ||||||
| 19 | such meeting, the Board shall announce
the award of the racing | ||||||
| 20 | meets, live racing schedule, and designation of host
track to | ||||||
| 21 | the applicants and its approval or disapproval of each
| ||||||
| 22 | application. No announcement shall
be considered binding until | ||||||
| 23 | a formal order is executed by the Board, which
shall be | ||||||
| 24 | executed no later than October 15 of that prior year.
Absent | ||||||
| 25 | the agreement of
the affected organization licensees, the Board | ||||||
| 26 | shall not grant overlapping
race meetings to 2 or more tracks | ||||||
| |||||||
| |||||||
| 1 | that are within 100 miles of each
other to conduct the | ||||||
| 2 | thoroughbred racing.
| ||||||
| 3 | (e-1) The Board shall award standardbred racing dates to | ||||||
| 4 | organization licensees with an organization gaming license | ||||||
| 5 | pursuant to the following schedule: | ||||||
| 6 | (1) For the first calendar year of operation of | ||||||
| 7 | gambling games by an organization gaming licensee under | ||||||
| 8 | this amendatory Act of the 101st General Assembly, when a | ||||||
| 9 | single entity requests standardbred racing dates, the | ||||||
| 10 | Board shall award no fewer than 100 days of racing. The | ||||||
| 11 | 100-day requirement may be reduced to no fewer than 80 days | ||||||
| 12 | if no dates are requested for the first 3 months of a | ||||||
| 13 | calendar year.
If more than one entity requests | ||||||
| 14 | standardbred racing dates, the Board shall award no fewer | ||||||
| 15 | than 140 days of racing between the applicants. | ||||||
| 16 | (2) For the second calendar year of operation of | ||||||
| 17 | gambling games by an organization gaming licensee under | ||||||
| 18 | this amendatory Act of the 101st General Assembly, when a | ||||||
| 19 | single entity requests standardbred racing dates, the | ||||||
| 20 | Board shall award no fewer than 100 days of racing. The | ||||||
| 21 | 100-day requirement may be reduced to no fewer than 80 days | ||||||
| 22 | if no dates are requested for the first 3 months of a | ||||||
| 23 | calendar year.
If more than one entity requests | ||||||
| 24 | standardbred racing dates, the Board shall award no fewer | ||||||
| 25 | than 160 days of racing between the applicants. | ||||||
| 26 | (3) For the third calendar year of operation of | ||||||
| |||||||
| |||||||
| 1 | gambling games by an organization gaming licensee under | ||||||
| 2 | this amendatory Act of the 101st General Assembly, and each | ||||||
| 3 | calendar year thereafter, when a single entity requests | ||||||
| 4 | standardbred racing dates, the Board shall award no fewer | ||||||
| 5 | than 120 days of racing. The 120-day requirement may be | ||||||
| 6 | reduced to no fewer than 100 days if no dates are requested | ||||||
| 7 | for the first 3 months of a calendar year. If more than one | ||||||
| 8 | entity requests standardbred racing dates, the Board shall | ||||||
| 9 | award no fewer than 200 days of racing between the | ||||||
| 10 | applicants. | ||||||
| 11 | An organization licensee shall apply for racing dates | ||||||
| 12 | pursuant to this subsection (e-1). In awarding racing dates | ||||||
| 13 | under this subsection (e-1), the Board shall have the | ||||||
| 14 | discretion to allocate those standardbred racing dates among | ||||||
| 15 | these organization licensees. | ||||||
| 16 | (e-2) The Board shall award thoroughbred racing days to | ||||||
| 17 | Cook County organization licensees pursuant to the following | ||||||
| 18 | schedule: | ||||||
| 19 | (1) During the first year in which only one | ||||||
| 20 | organization licensee is awarded an organization gaming | ||||||
| 21 | license, the Board shall award no fewer than 110 days of | ||||||
| 22 | racing. | ||||||
| 23 | During the second year in which only one organization | ||||||
| 24 | licensee is awarded an organization gaming license, the | ||||||
| 25 | Board shall award no fewer than 115 racing days. | ||||||
| 26 | During the third year and every year thereafter, in | ||||||
| |||||||
| |||||||
| 1 | which only one organization licensee is awarded an | ||||||
| 2 | organization gaming license, the Board shall award no fewer | ||||||
| 3 | than 120 racing days. | ||||||
| 4 | (2) During the first year in which 2 organization | ||||||
| 5 | licensees are awarded an organization gaming license, the | ||||||
| 6 | Board shall award no fewer than 139 total racing days. | ||||||
| 7 | During the second year in which 2 organization | ||||||
| 8 | licensees are awarded an organization gaming license, the | ||||||
| 9 | Board shall award no fewer than 160 total racing days. | ||||||
| 10 | During the third year and every year thereafter in | ||||||
| 11 | which 2 organization licensees are awarded an organization | ||||||
| 12 | gaming license, the Board shall award no fewer than 174 | ||||||
| 13 | total racing days. | ||||||
| 14 | A Cook County organization licensee shall apply for racing | ||||||
| 15 | dates pursuant to this subsection (e-2). In awarding racing | ||||||
| 16 | dates under this subsection (e-2), the Board shall have the | ||||||
| 17 | discretion to allocate those thoroughbred racing dates among | ||||||
| 18 | these Cook County organization licensees. | ||||||
| 19 | (e-3) In awarding racing dates for calendar year 2020 and | ||||||
| 20 | thereafter in connection with a racetrack in Madison County, | ||||||
| 21 | the Board shall award racing dates and such organization | ||||||
| 22 | licensee shall run at least 700 thoroughbred races at the | ||||||
| 23 | racetrack in Madison County each year. | ||||||
| 24 | Notwithstanding Section 7.7 of the Illinois Gambling Act or | ||||||
| 25 | any provision of this Act other than subsection (e-4.5), for | ||||||
| 26 | each calendar year for which an organization gaming licensee | ||||||
| |||||||
| |||||||
| 1 | located in Madison County requests racing dates resulting in | ||||||
| 2 | less than 700 live thoroughbred races at its racetrack | ||||||
| 3 | facility, the organization gaming licensee may not conduct | ||||||
| 4 | gaming pursuant to an organization gaming license issued under | ||||||
| 5 | the Illinois Gambling Act for the calendar year of such | ||||||
| 6 | requested live races. | ||||||
| 7 | (e-4) Notwithstanding the provisions of Section 7.7 of the | ||||||
| 8 | Illinois Gambling Act or any provision of this Act other than | ||||||
| 9 | subsections (e-3) and (e-4.5), for each calendar year for which | ||||||
| 10 | an organization gaming licensee requests thoroughbred racing | ||||||
| 11 | dates which results in a number of live races under its | ||||||
| 12 | organization license that is less than the total number of live | ||||||
| 13 | races which it conducted in 2017 at its racetrack facility, the | ||||||
| 14 | organization gaming licensee may not conduct gaming pursuant to | ||||||
| 15 | its organization gaming license for the calendar year of such | ||||||
| 16 | requested live races. | ||||||
| 17 | (e-4.1) Notwithstanding the provisions of Section 7.7 of | ||||||
| 18 | the Illinois Gambling Act or any provision of this Act other | ||||||
| 19 | than subsections (e-3) and (e-4.5), for each calendar year for | ||||||
| 20 | which an organization licensee requests racing dates for | ||||||
| 21 | standardbred racing which results in a number of live races | ||||||
| 22 | that is less than the total number of live races required in | ||||||
| 23 | subsection (e-1), the organization gaming licensee may not | ||||||
| 24 | conduct gaming pursuant to its organization gaming license for | ||||||
| 25 | the calendar year of such requested live races. | ||||||
| 26 | (e-4.5) The Board shall award the minimum live racing | ||||||
| |||||||
| |||||||
| 1 | guarantees contained in subsections (e-1), (e-2), and (e-3) to | ||||||
| 2 | ensure that each organization licensee shall individually run a | ||||||
| 3 | sufficient number of races per year to qualify for an | ||||||
| 4 | organization gaming license under this Act. The General | ||||||
| 5 | Assembly finds that the minimum live racing guarantees | ||||||
| 6 | contained in subsections (e-1), (e-2), and (e-3) are in the | ||||||
| 7 | best interest of the sport of horse racing, and that such | ||||||
| 8 | guarantees may only be reduced in the calendar year in which | ||||||
| 9 | they will be conducted in the limited circumstances described | ||||||
| 10 | in this subsection. The Board may decrease the number of racing | ||||||
| 11 | days without affecting an organization licensee's ability to | ||||||
| 12 | conduct gaming pursuant to an organization gaming license | ||||||
| 13 | issued under the Illinois Gambling Act only if the Board | ||||||
| 14 | determines, after notice and hearing, that: | ||||||
| 15 | (i) a decrease is necessary to maintain a sufficient | ||||||
| 16 | number of betting interests per race to ensure the | ||||||
| 17 | integrity of racing; | ||||||
| 18 | (ii) there are unsafe track conditions due to weather | ||||||
| 19 | or acts of God; | ||||||
| 20 | (iii) there is an agreement between an organization | ||||||
| 21 | licensee and the breed association that is applicable to | ||||||
| 22 | the involved live racing guarantee, such association | ||||||
| 23 | representing either the largest number of thoroughbred | ||||||
| 24 | owners and trainers or the largest number of standardbred | ||||||
| 25 | owners, trainers and drivers who race horses at the | ||||||
| 26 | involved organization licensee's racing meeting, so long | ||||||
| |||||||
| |||||||
| 1 | as the agreement does not compromise the integrity of the | ||||||
| 2 | sport of horse racing; or | ||||||
| 3 | (iv) the horse population or purse levels are | ||||||
| 4 | insufficient to provide the number of racing opportunities | ||||||
| 5 | otherwise required in this Act. | ||||||
| 6 | In decreasing the number of racing dates in accordance with | ||||||
| 7 | this subsection, the Board shall hold a hearing and shall | ||||||
| 8 | provide the public and all interested parties notice and an | ||||||
| 9 | opportunity to be heard. The Board shall accept testimony from | ||||||
| 10 | all interested parties, including any association representing | ||||||
| 11 | owners, trainers, jockeys, or drivers who will be affected by | ||||||
| 12 | the decrease in racing dates. The Board shall provide a written | ||||||
| 13 | explanation of the reasons for the decrease and the Board's | ||||||
| 14 | findings. The written explanation shall include a listing and | ||||||
| 15 | content of all communication between any party and any Illinois | ||||||
| 16 | Racing Board member or staff that does not take place at a | ||||||
| 17 | public meeting of the Board. | ||||||
| 18 | (e-5) In reviewing an application for the purpose of | ||||||
| 19 | granting an
organization license consistent with
the best | ||||||
| 20 | interests of the public and the
sport of horse racing, the | ||||||
| 21 | Board shall consider:
| ||||||
| 22 | (1) the character, reputation, experience, and | ||||||
| 23 | financial integrity of the
applicant and of any other | ||||||
| 24 | separate person that either:
| ||||||
| 25 | (i) controls the applicant, directly or | ||||||
| 26 | indirectly, or
| ||||||
| |||||||
| |||||||
| 1 | (ii) is controlled, directly or indirectly, by | ||||||
| 2 | that applicant or by a
person who controls, directly or | ||||||
| 3 | indirectly, that applicant;
| ||||||
| 4 | (2) the applicant's facilities or proposed facilities | ||||||
| 5 | for conducting
horse
racing;
| ||||||
| 6 | (3) the total revenue without regard to Section 32.1 to | ||||||
| 7 | be derived by
the State and horsemen from the applicant's
| ||||||
| 8 | conducting a race meeting;
| ||||||
| 9 | (4) the applicant's good faith affirmative action plan | ||||||
| 10 | to recruit, train,
and upgrade minorities in all employment | ||||||
| 11 | classifications;
| ||||||
| 12 | (5) the applicant's financial ability to purchase and | ||||||
| 13 | maintain adequate
liability and casualty insurance;
| ||||||
| 14 | (6) the applicant's proposed and prior year's | ||||||
| 15 | promotional and marketing
activities and expenditures of | ||||||
| 16 | the applicant associated with those activities;
| ||||||
| 17 | (7) an agreement, if any, among organization licensees | ||||||
| 18 | as provided in
subsection (b) of Section 21 of this Act; | ||||||
| 19 | and
| ||||||
| 20 | (8) the extent to which the applicant exceeds or meets | ||||||
| 21 | other standards for
the issuance of an organization license | ||||||
| 22 | that the Board shall adopt by rule.
| ||||||
| 23 | In granting organization licenses and allocating dates for | ||||||
| 24 | horse race
meetings, the Board shall have discretion to | ||||||
| 25 | determine an overall schedule,
including required simulcasts | ||||||
| 26 | of Illinois races by host tracks that will, in
its judgment, be | ||||||
| |||||||
| |||||||
| 1 | conducive to the best interests of
the public and the sport of | ||||||
| 2 | horse racing.
| ||||||
| 3 | (e-10) The Illinois Administrative Procedure Act shall | ||||||
| 4 | apply to
administrative procedures of the Board under this Act | ||||||
| 5 | for the granting of an
organization license, except that (1) | ||||||
| 6 | notwithstanding the provisions of
subsection (b) of Section | ||||||
| 7 | 10-40 of the Illinois Administrative Procedure Act
regarding | ||||||
| 8 | cross-examination, the
Board may prescribe rules limiting the | ||||||
| 9 | right of an applicant or participant in
any proceeding to award | ||||||
| 10 | an organization license to conduct cross-examination of
| ||||||
| 11 | witnesses at that proceeding where that cross-examination | ||||||
| 12 | would unduly obstruct
the timely award of an organization | ||||||
| 13 | license under subsection (e) of Section 20
of this Act; (2) the | ||||||
| 14 | provisions of Section 10-45 of the Illinois Administrative
| ||||||
| 15 | Procedure Act regarding proposals for decision are excluded | ||||||
| 16 | under this Act; (3)
notwithstanding the provisions of | ||||||
| 17 | subsection (a) of Section 10-60 of the
Illinois Administrative | ||||||
| 18 | Procedure Act regarding ex parte communications, the
Board may | ||||||
| 19 | prescribe rules allowing ex parte communications with | ||||||
| 20 | applicants or
participants in a proceeding to award an | ||||||
| 21 | organization license where conducting
those communications | ||||||
| 22 | would be in the best interest of racing, provided all
those | ||||||
| 23 | communications are made part of the record of that proceeding | ||||||
| 24 | pursuant
to subsection (c) of Section 10-60 of the Illinois | ||||||
| 25 | Administrative
Procedure Act; (4) the provisions of Section 14a | ||||||
| 26 | of this Act and the rules of
the Board promulgated under that | ||||||
| |||||||
| |||||||
| 1 | Section shall apply instead of the provisions
of Article 10 of | ||||||
| 2 | the Illinois Administrative Procedure Act regarding
| ||||||
| 3 | administrative law judges; and (5) the provisions of subsection | ||||||
| 4 | (d)
of Section 10-65 of the Illinois Administrative Procedure | ||||||
| 5 | Act that prevent
summary suspension of a license pending | ||||||
| 6 | revocation or other action shall not
apply.
| ||||||
| 7 | (f) The Board may allot racing dates to an organization | ||||||
| 8 | licensee for more
than one calendar year but for no more than 3 | ||||||
| 9 | successive calendar years in
advance, provided that the Board | ||||||
| 10 | shall review such allotment for more than
one calendar year | ||||||
| 11 | prior to each year for which such allotment has been
made. The | ||||||
| 12 | granting of an organization license to a person constitutes a
| ||||||
| 13 | privilege to conduct a horse race meeting under the provisions | ||||||
| 14 | of this Act, and
no person granted an organization license | ||||||
| 15 | shall be deemed to have a vested
interest, property right, or | ||||||
| 16 | future expectation to receive an organization
license in any | ||||||
| 17 | subsequent year as a result of the granting of an organization
| ||||||
| 18 | license. Organization licenses shall be subject to revocation | ||||||
| 19 | if the
organization licensee has violated any provision of this | ||||||
| 20 | Act
or the rules and regulations promulgated under this Act or | ||||||
| 21 | has been convicted
of a crime or has failed to disclose or has | ||||||
| 22 | stated falsely any information
called for in the application | ||||||
| 23 | for an organization license. Any
organization license | ||||||
| 24 | revocation
proceeding shall be in accordance with Section 16 | ||||||
| 25 | regarding suspension and
revocation of occupation licenses.
| ||||||
| 26 | (f-5) If, (i) an applicant does not file an acceptance of | ||||||
| |||||||
| |||||||
| 1 | the racing dates
awarded by the Board as required under part | ||||||
| 2 | (1) of subsection (h) of this
Section 20, or (ii) an | ||||||
| 3 | organization licensee has its license suspended or
revoked | ||||||
| 4 | under this Act, the Board, upon conducting an emergency hearing | ||||||
| 5 | as
provided for in this Act, may reaward on an emergency basis | ||||||
| 6 | pursuant to
rules established by the Board, racing dates not | ||||||
| 7 | accepted or the racing
dates
associated with any suspension or | ||||||
| 8 | revocation period to one or more organization
licensees, new | ||||||
| 9 | applicants, or any combination thereof, upon terms and
| ||||||
| 10 | conditions that the Board determines are in the best interest | ||||||
| 11 | of racing,
provided, the organization licensees or new | ||||||
| 12 | applicants receiving the awarded
racing dates file an | ||||||
| 13 | acceptance of those reawarded racing dates as
required under | ||||||
| 14 | paragraph (1) of subsection (h) of this Section 20 and comply
| ||||||
| 15 | with the other provisions of this Act. The Illinois | ||||||
| 16 | Administrative Procedure
Act shall not apply to the | ||||||
| 17 | administrative procedures of the Board in conducting
the | ||||||
| 18 | emergency hearing and the reallocation of racing dates on an | ||||||
| 19 | emergency
basis.
| ||||||
| 20 | (g) (Blank).
| ||||||
| 21 | (h) The Board shall send the applicant a copy of its | ||||||
| 22 | formally
executed order by certified mail addressed to the | ||||||
| 23 | applicant at the
address stated in his application, which | ||||||
| 24 | notice shall be mailed within 5 days
of the date the formal | ||||||
| 25 | order is executed.
| ||||||
| 26 | Each applicant notified shall, within 10 days after receipt | ||||||
| |||||||
| |||||||
| 1 | of the
final executed order of the Board awarding
racing dates:
| ||||||
| 2 | (1) file with the Board an acceptance of such
award in
| ||||||
| 3 | the form
prescribed by the Board;
| ||||||
| 4 | (2) pay to the Board an additional amount equal to $110 | ||||||
| 5 | for each
racing date awarded; and
| ||||||
| 6 | (3) file with the Board the bonds required in Sections | ||||||
| 7 | 21
and 25 at least
20 days prior to the first day of each | ||||||
| 8 | race meeting.
| ||||||
| 9 | Upon compliance with the provisions of paragraphs (1), (2), and | ||||||
| 10 | (3) of
this subsection (h), the applicant shall be issued an
| ||||||
| 11 | organization license.
| ||||||
| 12 | If any applicant fails to comply with this Section or fails
| ||||||
| 13 | to pay the organization license fees herein provided, no | ||||||
| 14 | organization
license shall be issued to such applicant.
| ||||||
| 15 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 16 | (230 ILCS 5/21) (from Ch. 8, par. 37-21)
| ||||||
| 17 | Sec. 21.
(a) Applications for organization licenses must be | ||||||
| 18 | filed with
the Board at a time and place prescribed by the | ||||||
| 19 | rules and regulations of
the Board. The Board shall examine the | ||||||
| 20 | applications within 21 days
after
the date allowed for filing | ||||||
| 21 | with respect to their conformity with this Act
and such rules | ||||||
| 22 | and regulations as may be prescribed by the Board. If any
| ||||||
| 23 | application does not comply with this Act or the rules and | ||||||
| 24 | regulations
prescribed by the Board, such application may be | ||||||
| 25 | rejected and an
organization license refused to the applicant, | ||||||
| |||||||
| |||||||
| 1 | or the Board may, within 21
days of the receipt of such | ||||||
| 2 | application, advise the applicant of the
deficiencies of the | ||||||
| 3 | application under the Act or the rules and regulations of
the | ||||||
| 4 | Board,
and require the submittal of an amended application | ||||||
| 5 | within a reasonable time
determined by the Board; and upon | ||||||
| 6 | submittal of the amended application by the
applicant, the | ||||||
| 7 | Board may consider the
application consistent with the process | ||||||
| 8 | described in subsection (e-5) of
Section 20 of this Act. If it
| ||||||
| 9 | is found to be in compliance with this Act and the rules and | ||||||
| 10 | regulations of
the Board, the Board may then issue an | ||||||
| 11 | organization license to such applicant.
| ||||||
| 12 | (b) The Board may exercise discretion in granting racing
| ||||||
| 13 | dates to qualified applicants different from those requested by | ||||||
| 14 | the
applicants in their
applications. However, if all eligible | ||||||
| 15 | applicants for organization
licenses whose tracks are located | ||||||
| 16 | within 100 miles of each other execute
and submit to the Board | ||||||
| 17 | a written agreement among such applicants as to
the award of | ||||||
| 18 | racing dates, including where applicable racing
programs, for
| ||||||
| 19 | up to 3 consecutive years, then subject to annual review of | ||||||
| 20 | each
applicant's compliance with Board rules and regulations, | ||||||
| 21 | provisions of this
Act and conditions contained in annual dates | ||||||
| 22 | orders issued by the Board,
the Board may grant such dates and | ||||||
| 23 | programs
to such applicants
as so agreed by them if the Board | ||||||
| 24 | determines that the grant of these racing
dates is in the best
| ||||||
| 25 | interests of racing. The Board shall treat any such agreement | ||||||
| 26 | as the
agreement signatories' joint and several application for | ||||||
| |||||||
| |||||||
| 1 | racing dates
during the term of the agreement.
| ||||||
| 2 | (c) Where 2 or more applicants propose to conduct horse
| ||||||
| 3 | race meetings within 35 miles of each other, as certified to | ||||||
| 4 | the Board
under Section 19 (a) (1) of this Act, on conflicting | ||||||
| 5 | dates, the Board may
determine and grant the number of racing | ||||||
| 6 | days to be awarded to
the several
applicants in accordance with | ||||||
| 7 | the provisions of subsection (e-5) of Section
20 of this
Act.
| ||||||
| 8 | (d) (Blank).
| ||||||
| 9 | (e) Prior to the issuance of an organization license, the | ||||||
| 10 | applicant
shall file with the Board a bond payable to the State | ||||||
| 11 | of Illinois in the
sum of $200,000, executed by the applicant | ||||||
| 12 | and a surety company or
companies authorized to do business in | ||||||
| 13 | this State, and conditioned upon the
payment by the | ||||||
| 14 | organization licensee of all taxes due under Section 27,
other | ||||||
| 15 | monies due and payable under this Act, all purses due and | ||||||
| 16 | payable,
and that the organization licensee will upon | ||||||
| 17 | presentation of the winning
ticket or
tickets distribute all | ||||||
| 18 | sums due to the patrons of pari-mutuel pools. Beginning on the | ||||||
| 19 | date when any organization licensee begins conducting gaming | ||||||
| 20 | pursuant to an organization gaming license issued under the | ||||||
| 21 | Illinois Gambling Act, the amount of the bond required under | ||||||
| 22 | this subsection (e) shall be $500,000.
| ||||||
| 23 | (f) Each organization license shall specify the person to | ||||||
| 24 | whom it is
issued, the dates upon which horse racing is | ||||||
| 25 | permitted, and the location,
place, track, or enclosure where | ||||||
| 26 | the horse race meeting is to be held.
| ||||||
| |||||||
| |||||||
| 1 | (g) Any person who owns one or more race tracks
within the | ||||||
| 2 | State
may seek, in its own name, a separate organization | ||||||
| 3 | license
for each race track.
| ||||||
| 4 | (h) All racing conducted under such organization license is | ||||||
| 5 | subject to
this Act and to the rules and regulations from time | ||||||
| 6 | to time prescribed by
the Board, and every such organization | ||||||
| 7 | license issued by the Board shall
contain a recital to that | ||||||
| 8 | effect.
| ||||||
| 9 | (i) Each such organization licensee may provide
that at | ||||||
| 10 | least one race per day may be devoted to
the racing of quarter | ||||||
| 11 | horses, appaloosas, arabians, or paints.
| ||||||
| 12 | (j) In acting on applications for organization licenses, | ||||||
| 13 | the Board shall
give weight to an organization license which | ||||||
| 14 | has
implemented a good faith affirmative
action effort to | ||||||
| 15 | recruit, train and upgrade minorities in all classifications
| ||||||
| 16 | within the organization license.
| ||||||
| 17 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 18 | (230 ILCS 5/24) (from Ch. 8, par. 37-24)
| ||||||
| 19 | Sec. 24.
(a) No license shall be issued to or held by an | ||||||
| 20 | organization
licensee unless all of its officers, directors, | ||||||
| 21 | and holders of ownership
interests of at least 5% are first | ||||||
| 22 | approved by the Board. The Board shall not
give approval of an | ||||||
| 23 | organization license application to any person who has been
| ||||||
| 24 | convicted of or is under an indictment for a crime of moral | ||||||
| 25 | turpitude or has
violated any provision of the racing law of | ||||||
| |||||||
| |||||||
| 1 | this State or any rules of the
Board.
| ||||||
| 2 | (b) An organization licensee must notify the Board within | ||||||
| 3 | 10 days of any
change in the holders of a direct or indirect | ||||||
| 4 | interest in the ownership of the
organization licensee. The | ||||||
| 5 | Board may, after hearing, revoke the organization
license of | ||||||
| 6 | any
person who registers on its books or knowingly permits a | ||||||
| 7 | direct or indirect
interest in the ownership of that person | ||||||
| 8 | without notifying the Board of the
name of the holder in | ||||||
| 9 | interest within this period.
| ||||||
| 10 | (c) In addition to the provisions of subsection
(a) of this | ||||||
| 11 | Section, no person shall be granted an
organization
license if
| ||||||
| 12 | any public official of the State or member of his
or her family | ||||||
| 13 | holds any ownership or financial interest, directly or
| ||||||
| 14 | indirectly, in the person.
| ||||||
| 15 | (d) No person which has been granted an organization
| ||||||
| 16 | license
to hold a race meeting shall give to any public | ||||||
| 17 | official or member of his
family, directly or indirectly, for | ||||||
| 18 | or without consideration, any interest in the person. The Board | ||||||
| 19 | shall, after hearing, revoke
the organization license granted | ||||||
| 20 | to a person which has
violated this subsection.
| ||||||
| 21 | (e) (Blank).
| ||||||
| 22 | (f) No organization licensee or concessionaire or officer, | ||||||
| 23 | director or
holder or controller of
5% or more legal or | ||||||
| 24 | beneficial interest in any organization licensee or
concession
| ||||||
| 25 | shall make any sort of
gift or contribution that is prohibited | ||||||
| 26 | under Article 10 of the State Officials and Employees Ethics | ||||||
| |||||||
| |||||||
| 1 | Act of any kind or pay or give any money or other thing
of value | ||||||
| 2 | to any
person who is a public official, or a candidate or | ||||||
| 3 | nominee for public office if that payment or gift is prohibited | ||||||
| 4 | under Article 10 of the State Officials and Employees Ethics | ||||||
| 5 | Act.
| ||||||
| 6 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 7 | (230 ILCS 5/25) (from Ch. 8, par. 37-25)
| ||||||
| 8 | Sec. 25. Admission charge; bond; fine. | ||||||
| 9 | (a) There shall be paid to the Board at such time or times | ||||||
| 10 | as
it shall prescribe, the sum of fifteen cents (15¢) for each | ||||||
| 11 | person entering
the grounds or enclosure of each organization | ||||||
| 12 | licensee and
inter-track wagering licensee upon a ticket of | ||||||
| 13 | admission except as provided
in subsection (g) of Section 27 of | ||||||
| 14 | this Act. If
tickets are issued for more than one day then the | ||||||
| 15 | sum of fifteen cents
(15¢) shall be paid for each person using | ||||||
| 16 | such ticket on each day that the
same shall be used. Provided, | ||||||
| 17 | however, that no charge shall be made on
tickets of admission | ||||||
| 18 | issued to and in the name of directors, officers,
agents or | ||||||
| 19 | employees of the organization licensee, or inter-track | ||||||
| 20 | wagering
licensee, or to owners, trainers, jockeys,
drivers and | ||||||
| 21 | their employees or to any person or persons entering the
| ||||||
| 22 | grounds or enclosure for the transaction of business in | ||||||
| 23 | connection with such
race meeting. The organization licensee or | ||||||
| 24 | inter-track wagering licensee
may, if it desires, collect such | ||||||
| 25 | amount from
each ticket holder in addition to the amount or | ||||||
| |||||||
| |||||||
| 1 | amounts charged for such
ticket of admission. Beginning on the | ||||||
| 2 | date when any organization licensee begins conducting gaming | ||||||
| 3 | pursuant to an organization gaming license issued under the | ||||||
| 4 | Illinois Gambling Act, the admission charge imposed by this | ||||||
| 5 | subsection (a) shall be 40 cents for each person entering the | ||||||
| 6 | grounds or enclosure of each organization licensee and | ||||||
| 7 | inter-track wagering licensee upon a ticket of admission, and | ||||||
| 8 | if such tickets are issued for more than one day, 40 cents | ||||||
| 9 | shall be paid for each person using such ticket on each day | ||||||
| 10 | that the same shall be used.
| ||||||
| 11 | (b) Accurate records and books shall at all times be kept | ||||||
| 12 | and maintained by
the organization licensees and inter-track | ||||||
| 13 | wagering licensees
showing the admission tickets issued and | ||||||
| 14 | used on each racing
day and the attendance thereat of each | ||||||
| 15 | horse racing meeting. The Board or
its duly authorized | ||||||
| 16 | representative or representatives shall at all
reasonable | ||||||
| 17 | times have access to the admission records of any organization
| ||||||
| 18 | licensee and inter-track wagering licensee for
the purpose of | ||||||
| 19 | examining and checking the same and ascertaining whether or
not | ||||||
| 20 | the proper amount has been or is being paid the State of | ||||||
| 21 | Illinois as
herein provided. The Board shall also require, | ||||||
| 22 | before issuing any license,
that the licensee shall execute and | ||||||
| 23 | deliver to it a bond, payable to the
State of Illinois, in such | ||||||
| 24 | sum as it shall determine, not, however, in
excess of fifty | ||||||
| 25 | thousand dollars ($50,000), with a surety or sureties to be
| ||||||
| 26 | approved by it, conditioned for the payment of all sums due and | ||||||
| |||||||
| |||||||
| 1 | payable or
collected by it under this Section upon admission | ||||||
| 2 | fees received for any
particular racing meetings. The Board may | ||||||
| 3 | also from time to time require sworn
statements of the number | ||||||
| 4 | or numbers of such admissions and may prescribe blanks
upon | ||||||
| 5 | which such reports shall be made. Any organization licensee or
| ||||||
| 6 | inter-track wagering licensee failing or
refusing to pay the | ||||||
| 7 | amount found to be due as herein provided, shall be
deemed | ||||||
| 8 | guilty of a business offense and upon conviction shall be | ||||||
| 9 | punished by a
fine of not more than five thousand dollars | ||||||
| 10 | ($5,000) in addition to the amount
due from such organization | ||||||
| 11 | licensee or inter-track wagering licensee as
herein provided. | ||||||
| 12 | All fines paid into court by an organization
licensee or | ||||||
| 13 | inter-track wagering licensee found guilty of violating this
| ||||||
| 14 | Section shall be transmitted and paid
over by the clerk of the | ||||||
| 15 | court to the Board. Beginning on the date when any organization | ||||||
| 16 | licensee begins conducting gaming pursuant to an organization | ||||||
| 17 | gaming license issued under the Illinois Gambling Act, any fine | ||||||
| 18 | imposed pursuant to this subsection (b) shall not exceed | ||||||
| 19 | $10,000.
| ||||||
| 20 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 21 | (230 ILCS 5/26) (from Ch. 8, par. 37-26)
| ||||||
| 22 | Sec. 26. Wagering.
| ||||||
| 23 | (a) Any licensee may conduct and supervise the pari-mutuel | ||||||
| 24 | system of
wagering, as defined in Section 3.12 of this Act, on | ||||||
| 25 | horse races conducted by
an Illinois organization
licensee or | ||||||
| |||||||
| |||||||
| 1 | conducted at a racetrack located in another state or country | ||||||
| 2 | and
televised in Illinois in accordance with subsection (g) of | ||||||
| 3 | Section 26 of this
Act. Subject to the prior consent of the | ||||||
| 4 | Board, licensees may supplement any
pari-mutuel pool in order | ||||||
| 5 | to guarantee a minimum distribution. Such
pari-mutuel method of | ||||||
| 6 | wagering shall not,
under any circumstances if conducted under | ||||||
| 7 | the provisions of this Act,
be held or construed to be | ||||||
| 8 | unlawful, other statutes of this State to the
contrary | ||||||
| 9 | notwithstanding.
Subject to rules for advance wagering | ||||||
| 10 | promulgated by the Board, any
licensee
may accept wagers in | ||||||
| 11 | advance of the day of
the race wagered upon occurs.
| ||||||
| 12 | (b) No Except for those gaming activities for which a | ||||||
| 13 | license is obtained and authorized under the Illinois Lottery | ||||||
| 14 | Law, the Charitable Games Act, the Raffles and Poker Runs Act, | ||||||
| 15 | or the Illinois Gambling Act, no other method of betting, pool | ||||||
| 16 | making, wagering or
gambling shall be used or permitted by the | ||||||
| 17 | licensee. Each licensee
may retain, subject to the payment of | ||||||
| 18 | all applicable
taxes and purses, an amount not to exceed 17% of | ||||||
| 19 | all money wagered
under subsection (a) of this Section, except | ||||||
| 20 | as may otherwise be permitted
under this Act.
| ||||||
| 21 | (b-5) An individual may place a wager under the pari-mutuel | ||||||
| 22 | system from
any licensed location authorized under this Act | ||||||
| 23 | provided that wager is
electronically recorded in the manner | ||||||
| 24 | described in Section 3.12 of this Act.
Any wager made | ||||||
| 25 | electronically by an individual while physically on the | ||||||
| 26 | premises
of a licensee shall be deemed to have been made at the | ||||||
| |||||||
| |||||||
| 1 | premises of that
licensee.
| ||||||
| 2 | (c) Until January 1, 2000, the sum held by any licensee for | ||||||
| 3 | payment of
outstanding pari-mutuel tickets, if unclaimed prior | ||||||
| 4 | to December 31 of the
next year, shall be retained by the | ||||||
| 5 | licensee for payment of
such tickets until that date. Within 10 | ||||||
| 6 | days thereafter, the balance of
such sum remaining unclaimed, | ||||||
| 7 | less any uncashed supplements contributed by such
licensee for | ||||||
| 8 | the purpose of guaranteeing minimum distributions
of any | ||||||
| 9 | pari-mutuel pool, shall be
paid to the
Illinois
Veterans'
| ||||||
| 10 | Rehabilitation Fund of the State treasury, except as provided | ||||||
| 11 | in subsection
(g) of Section 27 of this Act. (Blank).
| ||||||
| 12 | (c-5) The Beginning January 1, 2000, the sum held by any | ||||||
| 13 | licensee for payment
of
outstanding pari-mutuel tickets, if | ||||||
| 14 | unclaimed prior to December 31 of the
next year, shall be | ||||||
| 15 | retained by the licensee for payment of
such tickets until that | ||||||
| 16 | date. Within 10 days thereafter, the balance of
such sum | ||||||
| 17 | remaining unclaimed, less any uncashed supplements contributed | ||||||
| 18 | by such
licensee for the purpose of guaranteeing minimum | ||||||
| 19 | distributions
of any pari-mutuel pool, shall be evenly | ||||||
| 20 | distributed to the purse account of
the organization licensee | ||||||
| 21 | and the organization licensee, except that the balance of the | ||||||
| 22 | sum of all outstanding pari-mutuel tickets generated from | ||||||
| 23 | simulcast wagering and inter-track wagering by an organization | ||||||
| 24 | licensee located in a county with a population in excess of | ||||||
| 25 | 230,000 and borders the Mississippi River or any licensee that | ||||||
| 26 | derives its license from that organization licensee shall be | ||||||
| |||||||
| |||||||
| 1 | evenly distributed to the purse account of the organization | ||||||
| 2 | licensee and the organization licensee.
| ||||||
| 3 | (d) A pari-mutuel ticket shall be honored until December 31 | ||||||
| 4 | of the
next calendar year, and the licensee shall pay the same | ||||||
| 5 | and may
charge the amount thereof against unpaid money | ||||||
| 6 | similarly accumulated on account
of pari-mutuel tickets not | ||||||
| 7 | presented for payment.
| ||||||
| 8 | (e) No licensee shall knowingly permit any minor, other
| ||||||
| 9 | than an employee of such licensee or an owner, trainer,
jockey, | ||||||
| 10 | driver, or employee thereof, to be admitted during a racing
| ||||||
| 11 | program unless accompanied by a parent or guardian, or any | ||||||
| 12 | minor to be a
patron of the pari-mutuel system of wagering | ||||||
| 13 | conducted or
supervised by it. The admission of any | ||||||
| 14 | unaccompanied minor, other than
an employee of the licensee or | ||||||
| 15 | an owner, trainer, jockey,
driver, or employee thereof at a | ||||||
| 16 | race track is a Class C
misdemeanor.
| ||||||
| 17 | (f) Notwithstanding the other provisions of this Act, an
| ||||||
| 18 | organization licensee may contract
with an entity in another | ||||||
| 19 | state or country to permit any legal
wagering entity in another | ||||||
| 20 | state or country to accept wagers solely within
such other | ||||||
| 21 | state or country on races conducted by the organization | ||||||
| 22 | licensee
in this State.
Beginning January 1, 2000, these wagers
| ||||||
| 23 | shall not be subject to State
taxation. Until January 1, 2000,
| ||||||
| 24 | when the out-of-State entity conducts a pari-mutuel pool
| ||||||
| 25 | separate from the organization licensee, a privilege tax equal | ||||||
| 26 | to 7 1/2% of
all monies received by the organization licensee | ||||||
| |||||||
| |||||||
| 1 | from entities in other states
or countries pursuant to such | ||||||
| 2 | contracts is imposed on the organization
licensee, and such | ||||||
| 3 | privilege tax shall be remitted to the
Department of Revenue
| ||||||
| 4 | within 48 hours of receipt of the moneys from the simulcast. | ||||||
| 5 | When the
out-of-State entity conducts a
combined pari-mutuel | ||||||
| 6 | pool with the organization licensee, the tax shall be 10%
of | ||||||
| 7 | all monies received by the organization licensee with 25% of | ||||||
| 8 | the
receipts from this 10% tax to be distributed to the county
| ||||||
| 9 | in which the race was conducted.
| ||||||
| 10 | An organization licensee may permit one or more of its | ||||||
| 11 | races to be
utilized for
pari-mutuel wagering at one or more | ||||||
| 12 | locations in other states and may
transmit audio and visual | ||||||
| 13 | signals of races the organization licensee
conducts to one or
| ||||||
| 14 | more locations outside the State or country and may also permit | ||||||
| 15 | pari-mutuel
pools in other states or countries to be combined | ||||||
| 16 | with its gross or net
wagering pools or with wagering pools | ||||||
| 17 | established by other states.
| ||||||
| 18 | (g) A host track may accept interstate simulcast wagers on
| ||||||
| 19 | horse
races conducted in other states or countries and shall | ||||||
| 20 | control the
number of signals and types of breeds of racing in | ||||||
| 21 | its simulcast program,
subject to the disapproval of the Board. | ||||||
| 22 | The Board may prohibit a simulcast
program only if it finds | ||||||
| 23 | that the simulcast program is clearly
adverse to the integrity | ||||||
| 24 | of racing. The host track
simulcast program shall
include the | ||||||
| 25 | signal of live racing of all organization licensees.
All | ||||||
| 26 | non-host licensees and advance deposit wagering licensees | ||||||
| |||||||
| |||||||
| 1 | shall carry the signal of and accept wagers on live racing of | ||||||
| 2 | all organization licensees. Advance deposit wagering licensees | ||||||
| 3 | shall not be permitted to accept out-of-state wagers on any | ||||||
| 4 | Illinois signal provided pursuant to this Section without the | ||||||
| 5 | approval and consent of the organization licensee providing the | ||||||
| 6 | signal. For one year after August 15, 2014 (the effective date | ||||||
| 7 | of Public Act 98-968), non-host licensees may carry the host | ||||||
| 8 | track simulcast program and
shall accept wagers on all races | ||||||
| 9 | included as part of the simulcast
program of horse races | ||||||
| 10 | conducted at race tracks located within North America upon | ||||||
| 11 | which wagering is permitted. For a period of one year after | ||||||
| 12 | August 15, 2014 (the effective date of Public Act 98-968), on | ||||||
| 13 | horse races conducted at race tracks located outside of North | ||||||
| 14 | America, non-host licensees may accept wagers on all races | ||||||
| 15 | included as part of the simulcast program upon which wagering | ||||||
| 16 | is permitted. Beginning August 15, 2015 (one year after the | ||||||
| 17 | effective date of Public Act 98-968), non-host licensees may | ||||||
| 18 | carry the host track simulcast program and shall accept wagers | ||||||
| 19 | on all races included as part of the simulcast program upon | ||||||
| 20 | which wagering is permitted.
All organization licensees shall | ||||||
| 21 | provide their live signal to all advance deposit wagering | ||||||
| 22 | licensees for a simulcast commission fee not to exceed 6% of | ||||||
| 23 | the advance deposit wagering licensee's Illinois handle on the | ||||||
| 24 | organization licensee's signal without prior approval by the | ||||||
| 25 | Board. The Board may adopt rules under which it may permit | ||||||
| 26 | simulcast commission fees in excess of 6%. The Board shall | ||||||
| |||||||
| |||||||
| 1 | adopt rules limiting the interstate commission fees charged to | ||||||
| 2 | an advance deposit wagering licensee. The Board shall adopt | ||||||
| 3 | rules regarding advance deposit wagering on interstate | ||||||
| 4 | simulcast races that shall reflect, among other things, the | ||||||
| 5 | General Assembly's desire to maximize revenues to the State, | ||||||
| 6 | horsemen purses, and organization licensees. However, | ||||||
| 7 | organization licensees providing live signals pursuant to the | ||||||
| 8 | requirements of this subsection (g) may petition the Board to | ||||||
| 9 | withhold their live signals from an advance deposit wagering | ||||||
| 10 | licensee if the organization licensee discovers and the Board | ||||||
| 11 | finds reputable or credible information that the advance | ||||||
| 12 | deposit wagering licensee is under investigation by another | ||||||
| 13 | state or federal governmental agency, the advance deposit | ||||||
| 14 | wagering licensee's license has been suspended in another | ||||||
| 15 | state, or the advance deposit wagering licensee's license is in | ||||||
| 16 | revocation proceedings in another state. The organization | ||||||
| 17 | licensee's provision of their live signal to an advance deposit | ||||||
| 18 | wagering licensee under this subsection (g) pertains to wagers | ||||||
| 19 | placed from within Illinois. Advance deposit wagering | ||||||
| 20 | licensees may place advance deposit wagering terminals at | ||||||
| 21 | wagering facilities as a convenience to customers. The advance | ||||||
| 22 | deposit wagering licensee shall not charge or collect any fee | ||||||
| 23 | from purses for the placement of the advance deposit wagering | ||||||
| 24 | terminals. The costs and expenses
of the host track and | ||||||
| 25 | non-host licensees associated
with interstate simulcast
| ||||||
| 26 | wagering, other than the interstate
commission fee, shall be | ||||||
| |||||||
| |||||||
| 1 | borne by the host track and all
non-host licensees
incurring | ||||||
| 2 | these costs.
The interstate commission fee shall not exceed 5% | ||||||
| 3 | of Illinois handle on the
interstate simulcast race or races | ||||||
| 4 | without prior approval of the Board. The
Board shall promulgate | ||||||
| 5 | rules under which it may permit
interstate commission
fees in | ||||||
| 6 | excess of 5%. The interstate commission
fee and other fees | ||||||
| 7 | charged by the sending racetrack, including, but not
limited | ||||||
| 8 | to, satellite decoder fees, shall be uniformly applied
to the | ||||||
| 9 | host track and all non-host licensees.
| ||||||
| 10 | Notwithstanding any other provision of this Act, through | ||||||
| 11 | December 31, 2020, an organization licensee, with the consent | ||||||
| 12 | of the horsemen association representing the largest number of | ||||||
| 13 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
| 14 | horses at that organization licensee's racing meeting, may | ||||||
| 15 | maintain a system whereby advance deposit wagering may take | ||||||
| 16 | place or an organization licensee, with the consent of the | ||||||
| 17 | horsemen association representing the largest number of | ||||||
| 18 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
| 19 | horses at that organization licensee's racing meeting, may | ||||||
| 20 | contract with another person to carry out a system of advance | ||||||
| 21 | deposit wagering. Such consent may not be unreasonably | ||||||
| 22 | withheld. Only with respect to an appeal to the Board that | ||||||
| 23 | consent for an organization licensee that maintains its own | ||||||
| 24 | advance deposit wagering system is being unreasonably | ||||||
| 25 | withheld, the Board shall issue a final order within 30 days | ||||||
| 26 | after initiation of the appeal, and the organization licensee's | ||||||
| |||||||
| |||||||
| 1 | advance deposit wagering system may remain operational during | ||||||
| 2 | that 30-day period. The actions of any organization licensee | ||||||
| 3 | who conducts advance deposit wagering or any person who has a | ||||||
| 4 | contract with an organization licensee to conduct advance | ||||||
| 5 | deposit wagering who conducts advance deposit wagering on or | ||||||
| 6 | after January 1, 2013 and prior to June 7, 2013 (the effective | ||||||
| 7 | date of Public Act 98-18) taken in reliance on the changes made | ||||||
| 8 | to this subsection (g) by Public Act 98-18 are hereby | ||||||
| 9 | validated, provided payment of all applicable pari-mutuel | ||||||
| 10 | taxes are remitted to the Board. All advance deposit wagers | ||||||
| 11 | placed from within Illinois must be placed through a | ||||||
| 12 | Board-approved advance deposit wagering licensee; no other | ||||||
| 13 | entity may accept an advance deposit wager from a person within | ||||||
| 14 | Illinois. All advance deposit wagering is subject to any rules | ||||||
| 15 | adopted by the Board. The Board may adopt rules necessary to | ||||||
| 16 | regulate advance deposit wagering through the use of emergency | ||||||
| 17 | rulemaking in accordance with Section 5-45 of the Illinois | ||||||
| 18 | Administrative Procedure Act. The General Assembly finds that | ||||||
| 19 | the adoption of rules to regulate advance deposit wagering is | ||||||
| 20 | deemed an emergency and necessary for the public interest, | ||||||
| 21 | safety, and welfare. An advance deposit wagering licensee may | ||||||
| 22 | retain all moneys as agreed to by contract with an organization | ||||||
| 23 | licensee. Any moneys retained by the organization licensee from | ||||||
| 24 | advance deposit wagering, not including moneys retained by the | ||||||
| 25 | advance deposit wagering licensee, shall be paid 50% to the | ||||||
| 26 | organization licensee's purse account and 50% to the | ||||||
| |||||||
| |||||||
| 1 | organization licensee. With the exception of any organization | ||||||
| 2 | licensee that is owned by a publicly traded company that is | ||||||
| 3 | incorporated in a state other than Illinois and advance deposit | ||||||
| 4 | wagering licensees under contract with such organization | ||||||
| 5 | licensees, organization licensees that maintain advance | ||||||
| 6 | deposit wagering systems and advance deposit wagering | ||||||
| 7 | licensees that contract with organization licensees shall | ||||||
| 8 | provide sufficiently detailed monthly accountings to the | ||||||
| 9 | horsemen association representing the largest number of | ||||||
| 10 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
| 11 | horses at that organization licensee's racing meeting so that | ||||||
| 12 | the horsemen association, as an interested party, can confirm | ||||||
| 13 | the accuracy of the amounts paid to the purse account at the | ||||||
| 14 | horsemen association's affiliated organization licensee from | ||||||
| 15 | advance deposit wagering. If more than one breed races at the | ||||||
| 16 | same race track facility, then the 50% of the moneys to be paid | ||||||
| 17 | to an organization licensee's purse account shall be allocated | ||||||
| 18 | among all organization licensees' purse accounts operating at | ||||||
| 19 | that race track facility proportionately based on the actual | ||||||
| 20 | number of host days that the Board grants to that breed at that | ||||||
| 21 | race track facility in the current calendar year. To the extent | ||||||
| 22 | any fees from advance deposit wagering conducted in Illinois | ||||||
| 23 | for wagers in Illinois or other states have been placed in | ||||||
| 24 | escrow or otherwise withheld from wagers pending a | ||||||
| 25 | determination of the legality of advance deposit wagering, no | ||||||
| 26 | action shall be brought to declare such wagers or the | ||||||
| |||||||
| |||||||
| 1 | disbursement of any fees previously escrowed illegal. | ||||||
| 2 | (1) Between the hours of 6:30 a.m. and 6:30 p.m. an
| ||||||
| 3 | inter-track wagering
licensee other than the host track may | ||||||
| 4 | supplement the host track simulcast
program with | ||||||
| 5 | additional simulcast races or race programs, provided that | ||||||
| 6 | between
January 1 and the third Friday in February of any | ||||||
| 7 | year, inclusive, if no live
thoroughbred racing is | ||||||
| 8 | occurring in Illinois during this period, only
| ||||||
| 9 | thoroughbred races may be used
for supplemental interstate | ||||||
| 10 | simulcast purposes. The Board shall withhold
approval for a | ||||||
| 11 | supplemental interstate simulcast only if it finds that the
| ||||||
| 12 | simulcast is clearly adverse to the integrity of racing. A | ||||||
| 13 | supplemental
interstate simulcast may be transmitted from | ||||||
| 14 | an inter-track wagering licensee to
its affiliated | ||||||
| 15 | non-host licensees. The interstate commission fee for a
| ||||||
| 16 | supplemental interstate simulcast shall be paid by the | ||||||
| 17 | non-host licensee and
its affiliated non-host licensees | ||||||
| 18 | receiving the simulcast.
| ||||||
| 19 | (2) Between the hours of 6:30 p.m. and 6:30 a.m. an
| ||||||
| 20 | inter-track wagering
licensee other than the host track may | ||||||
| 21 | receive supplemental interstate
simulcasts only with the | ||||||
| 22 | consent of the host track, except when the Board
finds that | ||||||
| 23 | the simulcast is
clearly adverse to the integrity of | ||||||
| 24 | racing. Consent granted under this
paragraph (2) to any | ||||||
| 25 | inter-track wagering licensee shall be deemed consent to
| ||||||
| 26 | all non-host licensees. The interstate commission fee for | ||||||
| |||||||
| |||||||
| 1 | the supplemental
interstate simulcast shall be paid
by all | ||||||
| 2 | participating non-host licensees.
| ||||||
| 3 | (3) Each licensee conducting interstate simulcast | ||||||
| 4 | wagering may retain,
subject to the payment of all | ||||||
| 5 | applicable taxes and the purses, an amount not to
exceed | ||||||
| 6 | 17% of all money wagered. If any licensee conducts the | ||||||
| 7 | pari-mutuel
system wagering on races conducted at | ||||||
| 8 | racetracks in another state or country,
each such race or | ||||||
| 9 | race program shall be considered a separate racing day for
| ||||||
| 10 | the purpose of determining the daily handle and computing | ||||||
| 11 | the privilege tax of
that daily handle as provided in | ||||||
| 12 | subsection (a) of Section 27.
Until January 1, 2000,
from | ||||||
| 13 | the sums permitted to be retained pursuant to this | ||||||
| 14 | subsection, each
inter-track wagering location licensee | ||||||
| 15 | shall pay 1% of the pari-mutuel handle
wagered on simulcast | ||||||
| 16 | wagering to the Horse Racing Tax Allocation Fund, subject
| ||||||
| 17 | to the provisions of subparagraph (B) of paragraph (11) of | ||||||
| 18 | subsection (h) of
Section 26 of this Act.
| ||||||
| 19 | (4) A licensee who receives an interstate simulcast may | ||||||
| 20 | combine its gross
or net pools with pools at the sending | ||||||
| 21 | racetracks pursuant to rules established
by the Board. All | ||||||
| 22 | licensees combining their gross pools
at a
sending | ||||||
| 23 | racetrack shall adopt the takeout percentages of the | ||||||
| 24 | sending
racetrack.
A licensee may also establish a separate | ||||||
| 25 | pool and takeout structure for
wagering purposes on races | ||||||
| 26 | conducted at race tracks outside of the
State of Illinois. | ||||||
| |||||||
| |||||||
| 1 | The licensee may permit pari-mutuel wagers placed in other
| ||||||
| 2 | states or
countries to be combined with its gross or net | ||||||
| 3 | wagering pools or other
wagering pools.
| ||||||
| 4 | (5) After the payment of the interstate commission fee | ||||||
| 5 | (except for the
interstate commission
fee on a supplemental | ||||||
| 6 | interstate simulcast, which shall be paid by the host
track | ||||||
| 7 | and by each non-host licensee through the host track) and | ||||||
| 8 | all applicable
State and local
taxes, except as provided in | ||||||
| 9 | subsection (g) of Section 27 of this Act, the
remainder of | ||||||
| 10 | moneys retained from simulcast wagering pursuant to this
| ||||||
| 11 | subsection (g), and Section 26.2 shall be divided as | ||||||
| 12 | follows:
| ||||||
| 13 | (A) For interstate simulcast wagers made at a host | ||||||
| 14 | track, 50% to the
host
track and 50% to purses at the | ||||||
| 15 | host track.
| ||||||
| 16 | (B) For wagers placed on interstate simulcast | ||||||
| 17 | races, supplemental
simulcasts as defined in | ||||||
| 18 | subparagraphs (1) and (2), and separately pooled races
| ||||||
| 19 | conducted outside of the State of Illinois made at a | ||||||
| 20 | non-host
licensee, 25% to the host
track, 25% to the | ||||||
| 21 | non-host licensee, and 50% to the purses at the host | ||||||
| 22 | track.
| ||||||
| 23 | (6) Notwithstanding any provision in this Act to the | ||||||
| 24 | contrary, non-host
licensees
who derive their licenses | ||||||
| 25 | from a track located in a county with a population in
| ||||||
| 26 | excess of 230,000 and that borders the Mississippi River | ||||||
| |||||||
| |||||||
| 1 | may receive
supplemental interstate simulcast races at all | ||||||
| 2 | times subject to Board approval,
which shall be withheld | ||||||
| 3 | only upon a finding that a supplemental interstate
| ||||||
| 4 | simulcast is clearly adverse to the integrity of racing.
| ||||||
| 5 | (7) Effective January 1, 2017, notwithstanding any | ||||||
| 6 | provision of this Act to the contrary, after
payment of all | ||||||
| 7 | applicable State and local taxes and interstate commission | ||||||
| 8 | fees,
non-host licensees who derive their licenses from a | ||||||
| 9 | track located in a county
with a population in excess of | ||||||
| 10 | 230,000 and that borders the Mississippi River
shall retain | ||||||
| 11 | 50% of the retention from interstate simulcast wagers and | ||||||
| 12 | shall
pay 50% to purses at the track from which the | ||||||
| 13 | non-host licensee derives its
license.
| ||||||
| 14 | (7.1) Notwithstanding any other provision of this Act | ||||||
| 15 | to the contrary,
if
no
standardbred racing is conducted at | ||||||
| 16 | a racetrack located in Madison County
during any
calendar | ||||||
| 17 | year beginning on or after January 1, 2002, all
moneys | ||||||
| 18 | derived by
that racetrack from simulcast wagering and | ||||||
| 19 | inter-track wagering that (1) are to
be used
for purses and | ||||||
| 20 | (2) are generated between the hours of 6:30 p.m. and 6:30 | ||||||
| 21 | a.m.
during that
calendar year shall
be paid as follows:
| ||||||
| 22 | (A) If the licensee that conducts horse racing at | ||||||
| 23 | that racetrack
requests from the Board at least as many | ||||||
| 24 | racing dates as were conducted in
calendar year 2000, | ||||||
| 25 | 80% shall be paid to its thoroughbred purse account; | ||||||
| 26 | and
| ||||||
| |||||||
| |||||||
| 1 | (B) Twenty percent shall be deposited into the | ||||||
| 2 | Illinois Colt Stakes
Purse
Distribution
Fund and shall | ||||||
| 3 | be paid to purses for standardbred races for Illinois | ||||||
| 4 | conceived
and foaled horses conducted at any county | ||||||
| 5 | fairgrounds.
The moneys deposited into the Fund | ||||||
| 6 | pursuant to this subparagraph (B) shall be
deposited
| ||||||
| 7 | within 2
weeks after the day they were generated, shall | ||||||
| 8 | be in addition to and not in
lieu of any other
moneys | ||||||
| 9 | paid to standardbred purses under this Act, and shall | ||||||
| 10 | not be commingled
with other moneys paid into that | ||||||
| 11 | Fund. The moneys deposited
pursuant to this | ||||||
| 12 | subparagraph (B) shall be allocated as provided by the
| ||||||
| 13 | Department of Agriculture, with the advice and | ||||||
| 14 | assistance of the Illinois
Standardbred
Breeders Fund | ||||||
| 15 | Advisory Board.
| ||||||
| 16 | (7.2) Notwithstanding any other provision of this Act | ||||||
| 17 | to the contrary, if
no
thoroughbred racing is conducted at | ||||||
| 18 | a racetrack located in Madison County
during any
calendar | ||||||
| 19 | year beginning on or after January 1,
2002, all
moneys | ||||||
| 20 | derived by
that racetrack from simulcast wagering and | ||||||
| 21 | inter-track wagering that (1) are to
be used
for purses and | ||||||
| 22 | (2) are generated between the hours of 6:30 a.m. and 6:30 | ||||||
| 23 | p.m.
during that
calendar year shall
be deposited as | ||||||
| 24 | follows:
| ||||||
| 25 | (A) If the licensee that conducts horse racing at | ||||||
| 26 | that racetrack
requests from the
Board at least
as many | ||||||
| |||||||
| |||||||
| 1 | racing dates as were conducted in calendar year 2000, | ||||||
| 2 | 80%
shall be deposited into its standardbred purse
| ||||||
| 3 | account; and
| ||||||
| 4 | (B) Twenty percent shall be deposited into the | ||||||
| 5 | Illinois Colt Stakes
Purse
Distribution Fund. Moneys | ||||||
| 6 | deposited into the Illinois Colt Stakes Purse
| ||||||
| 7 | Distribution Fund
pursuant to this subparagraph (B) | ||||||
| 8 | shall be paid to Illinois
conceived and foaled | ||||||
| 9 | thoroughbred breeders' programs
and to thoroughbred | ||||||
| 10 | purses for races conducted at any county fairgrounds | ||||||
| 11 | for
Illinois conceived
and foaled horses at the | ||||||
| 12 | discretion of the
Department of Agriculture, with the | ||||||
| 13 | advice and assistance of
the Illinois Thoroughbred | ||||||
| 14 | Breeders Fund Advisory
Board. The moneys deposited | ||||||
| 15 | into the Illinois Colt Stakes Purse Distribution
Fund
| ||||||
| 16 | pursuant to this subparagraph (B) shall be deposited | ||||||
| 17 | within 2 weeks
after the day they were generated, shall | ||||||
| 18 | be in addition to and not in
lieu of any other moneys | ||||||
| 19 | paid to thoroughbred purses
under this Act, and shall | ||||||
| 20 | not be commingled with other moneys deposited into
that | ||||||
| 21 | Fund.
| ||||||
| 22 | (7.3) (Blank).
| ||||||
| 23 | (7.4) (Blank).
| ||||||
| 24 | (8) Notwithstanding any provision in this Act to the | ||||||
| 25 | contrary, an
organization licensee from a track located in | ||||||
| 26 | a county with a population in
excess of 230,000 and that | ||||||
| |||||||
| |||||||
| 1 | borders the Mississippi River and its affiliated
non-host | ||||||
| 2 | licensees shall not be entitled to share in any retention | ||||||
| 3 | generated on
racing, inter-track wagering, or simulcast | ||||||
| 4 | wagering at any other Illinois
wagering facility.
| ||||||
| 5 | (8.1) Notwithstanding any provisions in this Act to the | ||||||
| 6 | contrary, if 2
organization licensees
are conducting | ||||||
| 7 | standardbred race meetings concurrently
between the hours | ||||||
| 8 | of 6:30 p.m. and 6:30 a.m., after payment of all applicable
| ||||||
| 9 | State and local taxes and interstate commission fees, the | ||||||
| 10 | remainder of the
amount retained from simulcast wagering | ||||||
| 11 | otherwise attributable to the host
track and to host track | ||||||
| 12 | purses shall be split daily between the 2
organization | ||||||
| 13 | licensees and the purses at the tracks of the 2 | ||||||
| 14 | organization
licensees, respectively, based on each | ||||||
| 15 | organization licensee's share
of the total live handle for | ||||||
| 16 | that day,
provided that this provision shall not apply to | ||||||
| 17 | any non-host licensee that
derives its license from a track | ||||||
| 18 | located in a county with a population in
excess of 230,000 | ||||||
| 19 | and that borders the Mississippi River.
| ||||||
| 20 | (9) (Blank).
| ||||||
| 21 | (10) (Blank).
| ||||||
| 22 | (11) (Blank).
| ||||||
| 23 | (12) The Board shall have authority to compel all host | ||||||
| 24 | tracks to receive
the simulcast of any or all races | ||||||
| 25 | conducted at the Springfield or DuQuoin State
fairgrounds | ||||||
| 26 | and include all such races as part of their simulcast | ||||||
| |||||||
| |||||||
| 1 | programs.
| ||||||
| 2 | (13) Notwithstanding any other provision of this Act, | ||||||
| 3 | in the event that
the total Illinois pari-mutuel handle on | ||||||
| 4 | Illinois horse races at all wagering
facilities in any | ||||||
| 5 | calendar year is less than 75% of the total Illinois
| ||||||
| 6 | pari-mutuel handle on Illinois horse races at all such | ||||||
| 7 | wagering facilities for
calendar year 1994, then each | ||||||
| 8 | wagering facility that has an annual total
Illinois | ||||||
| 9 | pari-mutuel handle on Illinois horse races that is less | ||||||
| 10 | than 75% of
the total Illinois pari-mutuel handle on | ||||||
| 11 | Illinois horse races at such wagering
facility for calendar | ||||||
| 12 | year 1994, shall be permitted to receive, from any amount
| ||||||
| 13 | otherwise
payable to the purse account at the race track | ||||||
| 14 | with which the wagering facility
is affiliated in the | ||||||
| 15 | succeeding calendar year, an amount equal to 2% of the
| ||||||
| 16 | differential in total Illinois pari-mutuel handle on | ||||||
| 17 | Illinois horse
races at the wagering facility between that | ||||||
| 18 | calendar year in question and 1994
provided, however, that | ||||||
| 19 | a
wagering facility shall not be entitled to any such | ||||||
| 20 | payment until the Board
certifies in writing to the | ||||||
| 21 | wagering facility the amount to which the wagering
facility | ||||||
| 22 | is entitled
and a schedule for payment of the amount to the | ||||||
| 23 | wagering facility, based on:
(i) the racing dates awarded | ||||||
| 24 | to the race track affiliated with the wagering
facility | ||||||
| 25 | during the succeeding year; (ii) the sums available or | ||||||
| 26 | anticipated to
be available in the purse account of the | ||||||
| |||||||
| |||||||
| 1 | race track affiliated with the
wagering facility for purses | ||||||
| 2 | during the succeeding year; and (iii) the need to
ensure | ||||||
| 3 | reasonable purse levels during the payment period.
The | ||||||
| 4 | Board's certification
shall be provided no later than | ||||||
| 5 | January 31 of the succeeding year.
In the event a wagering | ||||||
| 6 | facility entitled to a payment under this paragraph
(13) is | ||||||
| 7 | affiliated with a race track that maintains purse accounts | ||||||
| 8 | for both
standardbred and thoroughbred racing, the amount | ||||||
| 9 | to be paid to the wagering
facility shall be divided | ||||||
| 10 | between each purse account pro rata, based on the
amount of | ||||||
| 11 | Illinois handle on Illinois standardbred and thoroughbred | ||||||
| 12 | racing
respectively at the wagering facility during the | ||||||
| 13 | previous calendar year.
Annually, the General Assembly | ||||||
| 14 | shall appropriate sufficient funds from the
General | ||||||
| 15 | Revenue Fund to the Department of Agriculture for payment | ||||||
| 16 | into the
thoroughbred and standardbred horse racing purse | ||||||
| 17 | accounts at
Illinois pari-mutuel tracks. The amount paid to | ||||||
| 18 | each purse account shall be
the amount certified by the | ||||||
| 19 | Illinois Racing Board in January to be
transferred from | ||||||
| 20 | each account to each eligible racing facility in
accordance | ||||||
| 21 | with the provisions of this Section. Beginning in the | ||||||
| 22 | calendar year in which an organization licensee that is | ||||||
| 23 | eligible to receive payment under this paragraph (13) | ||||||
| 24 | begins to receive funds from gaming pursuant to an | ||||||
| 25 | organization gaming license issued under the Illinois | ||||||
| 26 | Gambling Act, the amount of the payment due to all wagering | ||||||
| |||||||
| |||||||
| 1 | facilities licensed under that organization licensee under | ||||||
| 2 | this paragraph (13) shall be the amount certified by the | ||||||
| 3 | Board in January of that year. An organization licensee and | ||||||
| 4 | its related wagering facilities shall no longer be able to | ||||||
| 5 | receive payments under this paragraph (13) beginning in the | ||||||
| 6 | year subsequent to the first year in which the organization | ||||||
| 7 | licensee begins to receive funds from gaming pursuant to an | ||||||
| 8 | organization gaming license issued under the Illinois | ||||||
| 9 | Gambling Act.
| ||||||
| 10 | (h) The Board may approve and license the conduct of | ||||||
| 11 | inter-track wagering
and simulcast wagering by inter-track | ||||||
| 12 | wagering licensees and inter-track
wagering location licensees | ||||||
| 13 | subject to the following terms and conditions:
| ||||||
| 14 | (1) Any person licensed to conduct a race meeting (i) | ||||||
| 15 | at a track where
60 or more days of racing were conducted | ||||||
| 16 | during the immediately preceding
calendar year or where | ||||||
| 17 | over the 5 immediately preceding calendar years an
average | ||||||
| 18 | of 30 or more days of racing were conducted annually may be | ||||||
| 19 | issued an
inter-track wagering license; (ii) at a track
| ||||||
| 20 | located in a county that is bounded by the Mississippi | ||||||
| 21 | River, which has a
population of less than 150,000 | ||||||
| 22 | according to the 1990 decennial census, and an
average of | ||||||
| 23 | at least 60 days of racing per year between 1985 and 1993 | ||||||
| 24 | may be
issued an inter-track wagering license; or (iii) at | ||||||
| 25 | a track awarded standardbred racing dates; or (iv) at a | ||||||
| 26 | track
located in Madison
County that conducted at least 100 | ||||||
| |||||||
| |||||||
| 1 | days of live racing during the immediately
preceding
| ||||||
| 2 | calendar year may be issued an inter-track wagering | ||||||
| 3 | license, unless a lesser
schedule of
live racing is the | ||||||
| 4 | result of (A) weather, unsafe track conditions, or other
| ||||||
| 5 | acts of God; (B)
an agreement between the organization | ||||||
| 6 | licensee and the associations
representing the
largest | ||||||
| 7 | number of owners, trainers, jockeys, or standardbred | ||||||
| 8 | drivers who race
horses at
that organization licensee's | ||||||
| 9 | racing meeting; or (C) a finding by the Board of
| ||||||
| 10 | extraordinary circumstances and that it was in the best | ||||||
| 11 | interest of the public
and the sport to conduct fewer than | ||||||
| 12 | 100 days of live racing. Any such person
having operating | ||||||
| 13 | control of the racing facility may receive
inter-track | ||||||
| 14 | wagering
location licenses. An
eligible race track located | ||||||
| 15 | in a county that has a population of more than
230,000 and | ||||||
| 16 | that is bounded by the Mississippi River may establish up | ||||||
| 17 | to 9
inter-track wagering locations, an eligible race track | ||||||
| 18 | located in Stickney Township in Cook County may establish | ||||||
| 19 | up to 16 inter-track wagering locations, and an eligible | ||||||
| 20 | race track located in Palatine Township in Cook County may | ||||||
| 21 | establish up to 18 inter-track wagering locations. An | ||||||
| 22 | eligible racetrack conducting standardbred racing may have | ||||||
| 23 | up to 16 inter-track wagering locations.
An application for
| ||||||
| 24 | said license shall be filed with the Board prior to such | ||||||
| 25 | dates as may be
fixed by the Board. With an application for | ||||||
| 26 | an inter-track
wagering
location license there shall be | ||||||
| |||||||
| |||||||
| 1 | delivered to the Board a certified check or
bank draft | ||||||
| 2 | payable to the order of the Board for an amount equal to | ||||||
| 3 | $500.
The application shall be on forms prescribed and | ||||||
| 4 | furnished by the Board. The
application shall comply with | ||||||
| 5 | all other rules,
regulations and conditions imposed by the | ||||||
| 6 | Board in connection therewith.
| ||||||
| 7 | (2) The Board shall examine the applications with | ||||||
| 8 | respect to their
conformity with this Act and the rules and | ||||||
| 9 | regulations imposed by the
Board. If found to be in | ||||||
| 10 | compliance with the Act and rules and regulations
of the | ||||||
| 11 | Board, the Board may then issue a license to conduct | ||||||
| 12 | inter-track
wagering and simulcast wagering to such | ||||||
| 13 | applicant. All such applications
shall be acted upon by the | ||||||
| 14 | Board at a meeting to be held on such date as may be
fixed | ||||||
| 15 | by the Board.
| ||||||
| 16 | (3) In granting licenses to conduct inter-track | ||||||
| 17 | wagering and simulcast
wagering, the Board shall give due | ||||||
| 18 | consideration to
the best interests of the
public, of horse | ||||||
| 19 | racing, and of maximizing revenue to the State.
| ||||||
| 20 | (4) Prior to the issuance of a license to conduct | ||||||
| 21 | inter-track wagering
and simulcast wagering,
the applicant | ||||||
| 22 | shall file with the Board a bond payable to the State of | ||||||
| 23 | Illinois
in the sum of $50,000, executed by the applicant | ||||||
| 24 | and a surety company or
companies authorized to do business | ||||||
| 25 | in this State, and conditioned upon
(i) the payment by the | ||||||
| 26 | licensee of all taxes due under Section 27 or 27.1
and any | ||||||
| |||||||
| |||||||
| 1 | other monies due and payable under this Act, and (ii)
| ||||||
| 2 | distribution by the licensee, upon presentation of the | ||||||
| 3 | winning ticket or
tickets, of all sums payable to the | ||||||
| 4 | patrons of pari-mutuel pools.
| ||||||
| 5 | (5) Each license to conduct inter-track wagering and | ||||||
| 6 | simulcast
wagering shall specify the person
to whom it is | ||||||
| 7 | issued, the dates on which such wagering is permitted, and
| ||||||
| 8 | the track or location where the wagering is to be | ||||||
| 9 | conducted.
| ||||||
| 10 | (6) All wagering under such license is subject to this | ||||||
| 11 | Act and to the
rules and regulations from time to time | ||||||
| 12 | prescribed by the Board, and every
such license issued by | ||||||
| 13 | the Board shall contain a recital to that effect.
| ||||||
| 14 | (7) An inter-track wagering licensee or inter-track | ||||||
| 15 | wagering location
licensee may accept wagers at the track | ||||||
| 16 | or location
where it is licensed, or as otherwise provided | ||||||
| 17 | under this Act.
| ||||||
| 18 | (8) Inter-track wagering or simulcast wagering shall | ||||||
| 19 | not be
conducted
at any track less than 5 4 miles from a | ||||||
| 20 | track at which a racing meeting is in
progress.
| ||||||
| 21 | (8.1) Inter-track wagering location
licensees who | ||||||
| 22 | derive their licenses from a particular organization | ||||||
| 23 | licensee
shall conduct inter-track wagering and simulcast | ||||||
| 24 | wagering only at locations that
are within 160 miles of | ||||||
| 25 | that race track
where
the particular organization licensee | ||||||
| 26 | is licensed to conduct racing. However, inter-track | ||||||
| |||||||
| |||||||
| 1 | wagering and simulcast wagering
shall not
be conducted by | ||||||
| 2 | those licensees at any location within 5 miles of any race
| ||||||
| 3 | track at which a
horse race meeting has been licensed in | ||||||
| 4 | the current year, unless the person
having operating | ||||||
| 5 | control of such race track has given its written consent
to | ||||||
| 6 | such inter-track wagering location licensees,
which | ||||||
| 7 | consent
must be filed with the Board at or prior to the | ||||||
| 8 | time application is made. In the case of any inter-track | ||||||
| 9 | wagering location licensee initially licensed after | ||||||
| 10 | December 31, 2013, inter-track wagering and simulcast | ||||||
| 11 | wagering shall not be conducted by those inter-track | ||||||
| 12 | wagering location licensees that are located outside the | ||||||
| 13 | City of Chicago at any location within 8 miles of any race | ||||||
| 14 | track at which a horse race meeting has been licensed in | ||||||
| 15 | the current year, unless the person having operating | ||||||
| 16 | control of such race track has given its written consent to | ||||||
| 17 | such inter-track wagering location licensees, which | ||||||
| 18 | consent must be filed with the Board at or prior to the | ||||||
| 19 | time application is made.
| ||||||
| 20 | (8.2) Inter-track wagering or simulcast wagering shall | ||||||
| 21 | not be
conducted by an inter-track
wagering location | ||||||
| 22 | licensee at any location within 500 feet of an
existing
| ||||||
| 23 | church, an or existing elementary or secondary public | ||||||
| 24 | school, or an existing elementary or secondary private | ||||||
| 25 | school registered with or recognized by the State Board of | ||||||
| 26 | Education school, nor within 500 feet of the residences
of | ||||||
| |||||||
| |||||||
| 1 | more than 50 registered voters without
receiving written | ||||||
| 2 | permission from a majority of the registered
voters at such | ||||||
| 3 | residences.
Such written permission statements shall be | ||||||
| 4 | filed with the Board. The
distance of 500 feet shall be | ||||||
| 5 | measured to the nearest part of any
building
used for | ||||||
| 6 | worship services, education programs, residential | ||||||
| 7 | purposes, or
conducting inter-track wagering by an | ||||||
| 8 | inter-track wagering location
licensee, and not to | ||||||
| 9 | property boundaries. However, inter-track wagering or
| ||||||
| 10 | simulcast wagering may be conducted at a site within 500 | ||||||
| 11 | feet of
a church, school or residences
of 50 or more | ||||||
| 12 | registered voters if such church, school
or residences have | ||||||
| 13 | been erected
or established, or such voters have been | ||||||
| 14 | registered, after
the Board issues
the original | ||||||
| 15 | inter-track wagering location license at the site in | ||||||
| 16 | question.
Inter-track wagering location licensees may | ||||||
| 17 | conduct inter-track wagering
and simulcast wagering only | ||||||
| 18 | in areas that are zoned for
commercial or manufacturing | ||||||
| 19 | purposes or
in areas for which a special use has been | ||||||
| 20 | approved by the local zoning
authority. However, no license | ||||||
| 21 | to conduct inter-track wagering and simulcast
wagering | ||||||
| 22 | shall be
granted by the Board with respect to any | ||||||
| 23 | inter-track wagering location
within the jurisdiction of | ||||||
| 24 | any local zoning authority which has, by
ordinance or by | ||||||
| 25 | resolution, prohibited the establishment of an inter-track
| ||||||
| 26 | wagering location within its jurisdiction. However, | ||||||
| |||||||
| |||||||
| 1 | inter-track wagering
and simulcast wagering may be | ||||||
| 2 | conducted at a site if such ordinance or
resolution is | ||||||
| 3 | enacted after
the Board licenses the original inter-track | ||||||
| 4 | wagering location
licensee for the site in question.
| ||||||
| 5 | (9) (Blank).
| ||||||
| 6 | (10) An inter-track wagering licensee or an | ||||||
| 7 | inter-track wagering
location licensee may retain, subject | ||||||
| 8 | to the
payment of the privilege taxes and the purses, an | ||||||
| 9 | amount not to
exceed 17% of all money wagered. Each program | ||||||
| 10 | of racing conducted by
each inter-track wagering licensee | ||||||
| 11 | or inter-track wagering location
licensee shall be | ||||||
| 12 | considered a separate racing day for the purpose of
| ||||||
| 13 | determining the daily handle and computing the privilege | ||||||
| 14 | tax or pari-mutuel
tax on such daily
handle as provided in | ||||||
| 15 | Section 27.
| ||||||
| 16 | (10.1) Except as provided in subsection (g) of Section | ||||||
| 17 | 27 of this Act,
inter-track wagering location licensees | ||||||
| 18 | shall pay 1% of the
pari-mutuel handle at each location to | ||||||
| 19 | the municipality in which such
location is situated and 1% | ||||||
| 20 | of the pari-mutuel handle at each location to
the county in | ||||||
| 21 | which such location is situated. In the event that an
| ||||||
| 22 | inter-track wagering location licensee is situated in an | ||||||
| 23 | unincorporated
area of a county, such licensee shall pay 2% | ||||||
| 24 | of the pari-mutuel handle from
such location to such | ||||||
| 25 | county. Inter-track wagering location licensees must pay | ||||||
| 26 | the handle percentage required under this paragraph to the | ||||||
| |||||||
| |||||||
| 1 | municipality and county no later than the 20th of the month | ||||||
| 2 | following the month such handle was generated.
| ||||||
| 3 | (10.2) Notwithstanding any other provision of this | ||||||
| 4 | Act, with respect to inter-track
wagering at a race track | ||||||
| 5 | located in a
county that has a population of
more than | ||||||
| 6 | 230,000 and that is bounded by the Mississippi River ("the | ||||||
| 7 | first race
track"), or at a facility operated by an | ||||||
| 8 | inter-track wagering licensee or
inter-track wagering | ||||||
| 9 | location licensee that derives its license from the
| ||||||
| 10 | organization licensee that operates the first race track, | ||||||
| 11 | on races conducted at
the first race track or on races | ||||||
| 12 | conducted at another Illinois race track
and | ||||||
| 13 | simultaneously televised to the first race track or to a | ||||||
| 14 | facility operated
by an inter-track wagering licensee or | ||||||
| 15 | inter-track wagering location licensee
that derives its | ||||||
| 16 | license from the organization licensee that operates the | ||||||
| 17 | first
race track, those moneys shall be allocated as | ||||||
| 18 | follows:
| ||||||
| 19 | (A) That portion of all moneys wagered on | ||||||
| 20 | standardbred racing that is
required under this Act to | ||||||
| 21 | be paid to purses shall be paid to purses for
| ||||||
| 22 | standardbred races.
| ||||||
| 23 | (B) That portion of all moneys wagered on | ||||||
| 24 | thoroughbred racing
that is required under this Act to | ||||||
| 25 | be paid to purses shall be paid to purses
for | ||||||
| 26 | thoroughbred races.
| ||||||
| |||||||
| |||||||
| 1 | (11) (A) After payment of the privilege or pari-mutuel | ||||||
| 2 | tax, any other
applicable
taxes, and
the costs and expenses | ||||||
| 3 | in connection with the gathering, transmission, and
| ||||||
| 4 | dissemination of all data necessary to the conduct of | ||||||
| 5 | inter-track wagering,
the remainder of the monies retained | ||||||
| 6 | under either Section 26 or Section 26.2
of this Act by the | ||||||
| 7 | inter-track wagering licensee on inter-track wagering
| ||||||
| 8 | shall be allocated with 50% to be split between the
2 | ||||||
| 9 | participating licensees and 50% to purses, except
that an | ||||||
| 10 | inter-track wagering licensee that derives its
license | ||||||
| 11 | from a track located in a county with a population in | ||||||
| 12 | excess of 230,000
and that borders the Mississippi River | ||||||
| 13 | shall not divide any remaining
retention with the Illinois | ||||||
| 14 | organization licensee that provides the race or
races, and | ||||||
| 15 | an inter-track wagering licensee that accepts wagers on | ||||||
| 16 | races
conducted by an organization licensee that conducts a | ||||||
| 17 | race meet in a county
with a population in excess of | ||||||
| 18 | 230,000 and that borders the Mississippi River
shall not | ||||||
| 19 | divide any remaining retention with that organization | ||||||
| 20 | licensee.
| ||||||
| 21 | (B) From the
sums permitted to be retained pursuant to | ||||||
| 22 | this Act each inter-track wagering
location licensee shall | ||||||
| 23 | pay (i) the privilege or pari-mutuel tax to the
State; (ii) | ||||||
| 24 | 4.75% of the
pari-mutuel handle on inter-track wagering at | ||||||
| 25 | such location on
races as purses, except that
an | ||||||
| 26 | inter-track wagering location licensee that derives its | ||||||
| |||||||
| |||||||
| 1 | license from a
track located in a county with a population | ||||||
| 2 | in excess of 230,000 and that
borders the Mississippi River | ||||||
| 3 | shall retain all purse moneys for its own purse
account | ||||||
| 4 | consistent with distribution set forth in this subsection | ||||||
| 5 | (h), and inter-track
wagering location licensees that | ||||||
| 6 | accept wagers on races
conducted
by an organization | ||||||
| 7 | licensee located in a county with a population in excess of
| ||||||
| 8 | 230,000 and that borders the Mississippi River shall | ||||||
| 9 | distribute all purse
moneys to purses at the operating host | ||||||
| 10 | track; (iii) until January 1, 2000,
except as
provided in
| ||||||
| 11 | subsection (g) of Section 27 of this Act, 1% of the
| ||||||
| 12 | pari-mutuel handle wagered on inter-track wagering and | ||||||
| 13 | simulcast wagering at
each inter-track wagering
location | ||||||
| 14 | licensee facility to the Horse Racing Tax Allocation Fund, | ||||||
| 15 | provided
that, to the extent the total amount collected and | ||||||
| 16 | distributed to the Horse
Racing Tax Allocation Fund under | ||||||
| 17 | this subsection (h) during any calendar year
exceeds the | ||||||
| 18 | amount collected and distributed to the Horse Racing Tax | ||||||
| 19 | Allocation
Fund during calendar year 1994, that excess | ||||||
| 20 | amount shall be redistributed (I)
to all inter-track | ||||||
| 21 | wagering location licensees, based on each licensee's pro | ||||||
| 22 | rata
share of the total handle from inter-track wagering | ||||||
| 23 | and simulcast
wagering for all inter-track wagering | ||||||
| 24 | location licensees during the calendar
year in which this | ||||||
| 25 | provision is applicable; then (II) the amounts | ||||||
| 26 | redistributed
to each inter-track wagering location | ||||||
| |||||||
| |||||||
| 1 | licensee as described in subpart (I)
shall be further | ||||||
| 2 | redistributed as provided in subparagraph (B) of paragraph | ||||||
| 3 | (5)
of subsection (g) of this Section 26 provided first, | ||||||
| 4 | that the shares of those
amounts, which are to be | ||||||
| 5 | redistributed to the host track or to purses at the
host | ||||||
| 6 | track under subparagraph (B) of paragraph (5) of subsection | ||||||
| 7 | (g) of this
Section 26 shall be
redistributed based on each | ||||||
| 8 | host track's pro rata share of the total
inter-track
| ||||||
| 9 | wagering and simulcast wagering handle at all host tracks | ||||||
| 10 | during the calendar
year in question, and second, that any | ||||||
| 11 | amounts redistributed as described in
part (I) to an | ||||||
| 12 | inter-track wagering location licensee that accepts
wagers | ||||||
| 13 | on races conducted by an organization licensee that | ||||||
| 14 | conducts a race meet
in a county with a population in | ||||||
| 15 | excess of 230,000 and that borders the
Mississippi River | ||||||
| 16 | shall be further redistributed, effective January 1, 2017, | ||||||
| 17 | as provided in paragraph (7) of subsection (g) of this | ||||||
| 18 | Section 26, with the
portion of that
further redistribution | ||||||
| 19 | allocated to purses at that organization licensee to be
| ||||||
| 20 | divided between standardbred purses and thoroughbred | ||||||
| 21 | purses based on the
amounts otherwise allocated to purses | ||||||
| 22 | at that organization licensee during the
calendar year in | ||||||
| 23 | question; and (iv) 8% of the pari-mutuel handle on
| ||||||
| 24 | inter-track wagering wagered at
such location to satisfy | ||||||
| 25 | all costs and expenses of conducting its wagering. The
| ||||||
| 26 | remainder of the monies retained by the inter-track | ||||||
| |||||||
| |||||||
| 1 | wagering location licensee
shall be allocated 40% to the | ||||||
| 2 | location licensee and 60% to the organization
licensee | ||||||
| 3 | which provides the Illinois races to the location, except | ||||||
| 4 | that an inter-track
wagering location
licensee that | ||||||
| 5 | derives its license from a track located in a county with a
| ||||||
| 6 | population in excess of 230,000 and that borders the | ||||||
| 7 | Mississippi River shall
not divide any remaining retention | ||||||
| 8 | with the organization licensee that provides
the race or | ||||||
| 9 | races and an inter-track wagering location licensee that | ||||||
| 10 | accepts
wagers on races conducted by an organization | ||||||
| 11 | licensee that conducts a race meet
in a county with a | ||||||
| 12 | population in excess of 230,000 and that borders the
| ||||||
| 13 | Mississippi River shall not divide any remaining retention | ||||||
| 14 | with the
organization licensee.
Notwithstanding the | ||||||
| 15 | provisions of clauses (ii) and (iv) of this
paragraph, in | ||||||
| 16 | the case of the additional inter-track wagering location | ||||||
| 17 | licenses
authorized under paragraph (1) of this subsection | ||||||
| 18 | (h) by Public Act 87-110, those licensees shall pay the | ||||||
| 19 | following amounts as purses:
during the first 12 months the | ||||||
| 20 | licensee is in operation, 5.25% of
the
pari-mutuel handle | ||||||
| 21 | wagered at the location on races; during the second 12
| ||||||
| 22 | months, 5.25%; during the third 12 months, 5.75%;
during
| ||||||
| 23 | the fourth 12 months,
6.25%; and during the fifth 12 months | ||||||
| 24 | and thereafter, 6.75%. The
following amounts shall be | ||||||
| 25 | retained by the licensee to satisfy all costs
and expenses | ||||||
| 26 | of conducting its wagering: during the first 12 months the
| ||||||
| |||||||
| |||||||
| 1 | licensee is in operation, 8.25% of the pari-mutuel handle | ||||||
| 2 | wagered
at the
location; during the second 12 months, | ||||||
| 3 | 8.25%; during the third 12
months, 7.75%;
during the fourth | ||||||
| 4 | 12 months, 7.25%; and during the fifth 12 months
and
| ||||||
| 5 | thereafter, 6.75%.
For additional inter-track wagering | ||||||
| 6 | location licensees authorized under Public Act 89-16, | ||||||
| 7 | purses for the first 12 months the licensee is in operation | ||||||
| 8 | shall
be 5.75% of the pari-mutuel wagered
at the location, | ||||||
| 9 | purses for the second 12 months the licensee is in | ||||||
| 10 | operation
shall be 6.25%, and purses
thereafter shall be | ||||||
| 11 | 6.75%. For additional inter-track location
licensees
| ||||||
| 12 | authorized under Public Act 89-16, the licensee shall be | ||||||
| 13 | allowed to retain to satisfy
all costs and expenses: 7.75% | ||||||
| 14 | of the pari-mutuel handle wagered at
the location
during | ||||||
| 15 | its first 12 months of operation, 7.25% during its second
| ||||||
| 16 | 12
months of
operation, and 6.75% thereafter.
| ||||||
| 17 | (C) There is hereby created the Horse Racing Tax | ||||||
| 18 | Allocation Fund
which shall remain in existence until | ||||||
| 19 | December 31, 1999. Moneys
remaining in the Fund after | ||||||
| 20 | December 31, 1999
shall be paid into the
General Revenue | ||||||
| 21 | Fund. Until January 1, 2000,
all monies paid into the Horse | ||||||
| 22 | Racing Tax Allocation Fund pursuant to this
paragraph (11) | ||||||
| 23 | by inter-track wagering location licensees located in park
| ||||||
| 24 | districts of 500,000 population or less, or in a | ||||||
| 25 | municipality that is not
included within any park district | ||||||
| 26 | but is included within a conservation
district and is the | ||||||
| |||||||
| |||||||
| 1 | county seat of a county that (i) is contiguous to the state
| ||||||
| 2 | of Indiana and (ii) has a 1990 population of 88,257 | ||||||
| 3 | according to the United
States Bureau of the Census, and | ||||||
| 4 | operating on May 1, 1994 shall be
allocated by | ||||||
| 5 | appropriation as follows:
| ||||||
| 6 | Two-sevenths to the Department of Agriculture. | ||||||
| 7 | Fifty percent of
this two-sevenths shall be used to | ||||||
| 8 | promote the Illinois horse racing and
breeding | ||||||
| 9 | industry, and shall be distributed by the Department of | ||||||
| 10 | Agriculture
upon the advice of a 9-member committee | ||||||
| 11 | appointed by the Governor consisting of
the following | ||||||
| 12 | members: the Director of Agriculture, who shall serve | ||||||
| 13 | as
chairman; 2 representatives of organization | ||||||
| 14 | licensees conducting thoroughbred
race meetings in | ||||||
| 15 | this State, recommended by those licensees; 2 | ||||||
| 16 | representatives
of organization licensees conducting | ||||||
| 17 | standardbred race meetings in this State,
recommended | ||||||
| 18 | by those licensees; a representative of the Illinois
| ||||||
| 19 | Thoroughbred Breeders and Owners Foundation, | ||||||
| 20 | recommended by that
Foundation; a representative of | ||||||
| 21 | the Illinois Standardbred Owners and
Breeders | ||||||
| 22 | Association, recommended
by that Association; a | ||||||
| 23 | representative of
the Horsemen's Benevolent and | ||||||
| 24 | Protective Association or any successor
organization | ||||||
| 25 | thereto established in Illinois comprised of the | ||||||
| 26 | largest number of
owners and trainers, recommended by | ||||||
| |||||||
| |||||||
| 1 | that
Association or that successor organization; and a
| ||||||
| 2 | representative of the Illinois Harness Horsemen's
| ||||||
| 3 | Association, recommended by that Association. | ||||||
| 4 | Committee members shall
serve for terms of 2 years, | ||||||
| 5 | commencing January 1 of each even-numbered
year. If a | ||||||
| 6 | representative of any of the above-named entities has | ||||||
| 7 | not been
recommended by January 1 of any even-numbered | ||||||
| 8 | year, the Governor shall
appoint a committee member to | ||||||
| 9 | fill that position. Committee members shall
receive no | ||||||
| 10 | compensation for their services as members but shall be
| ||||||
| 11 | reimbursed for all actual and necessary expenses and | ||||||
| 12 | disbursements incurred
in the performance of their | ||||||
| 13 | official duties. The remaining 50% of this
| ||||||
| 14 | two-sevenths shall be distributed to county fairs for | ||||||
| 15 | premiums and
rehabilitation as set forth in the | ||||||
| 16 | Agricultural Fair Act;
| ||||||
| 17 | Four-sevenths to park districts or municipalities | ||||||
| 18 | that do not have a
park district of 500,000 population | ||||||
| 19 | or less for museum purposes (if an
inter-track wagering | ||||||
| 20 | location licensee is located in such a park district) | ||||||
| 21 | or
to conservation districts for museum purposes (if an | ||||||
| 22 | inter-track wagering
location licensee is located in a | ||||||
| 23 | municipality that is not included within any
park | ||||||
| 24 | district but is included within a conservation | ||||||
| 25 | district and is the county
seat of a county that (i) is | ||||||
| 26 | contiguous to the state of Indiana and (ii) has a
1990 | ||||||
| |||||||
| |||||||
| 1 | population of 88,257 according to the United States | ||||||
| 2 | Bureau of the Census,
except that if the conservation | ||||||
| 3 | district does not maintain a museum, the monies
shall | ||||||
| 4 | be allocated equally between the county and the | ||||||
| 5 | municipality in which the
inter-track wagering | ||||||
| 6 | location licensee is located for general purposes) or | ||||||
| 7 | to a
municipal recreation board for park purposes (if | ||||||
| 8 | an inter-track wagering
location licensee is located | ||||||
| 9 | in a municipality that is not included within any
park | ||||||
| 10 | district and park maintenance is the function of the | ||||||
| 11 | municipal recreation
board and the municipality has a | ||||||
| 12 | 1990 population of 9,302 according to the
United States | ||||||
| 13 | Bureau of the Census); provided that the monies are | ||||||
| 14 | distributed
to each park district or conservation | ||||||
| 15 | district or municipality that does not
have a park | ||||||
| 16 | district in an amount equal to four-sevenths of the | ||||||
| 17 | amount
collected by each inter-track wagering location | ||||||
| 18 | licensee within the park
district or conservation | ||||||
| 19 | district or municipality for the Fund. Monies that
were | ||||||
| 20 | paid into the Horse Racing Tax Allocation Fund before | ||||||
| 21 | August 9, 1991 (the effective date
of Public Act | ||||||
| 22 | 87-110) by an inter-track wagering location licensee
| ||||||
| 23 | located in a municipality that is not included within | ||||||
| 24 | any park district but is
included within a conservation | ||||||
| 25 | district as provided in this paragraph shall, as
soon | ||||||
| 26 | as practicable after August 9, 1991 (the effective date | ||||||
| |||||||
| |||||||
| 1 | of Public Act 87-110), be
allocated and paid to that | ||||||
| 2 | conservation district as provided in this paragraph.
| ||||||
| 3 | Any park district or municipality not maintaining a | ||||||
| 4 | museum may deposit the
monies in the corporate fund of | ||||||
| 5 | the park district or municipality where the
| ||||||
| 6 | inter-track wagering location is located, to be used | ||||||
| 7 | for general purposes;
and
| ||||||
| 8 | One-seventh to the Agricultural Premium Fund to be | ||||||
| 9 | used for distribution
to agricultural home economics | ||||||
| 10 | extension councils in accordance with "An
Act in | ||||||
| 11 | relation to additional support and finances for the | ||||||
| 12 | Agricultural and
Home Economic Extension Councils in | ||||||
| 13 | the several counties of this State and
making an | ||||||
| 14 | appropriation therefor", approved July 24, 1967.
| ||||||
| 15 | Until January 1, 2000, all other
monies paid into the | ||||||
| 16 | Horse Racing Tax
Allocation Fund pursuant to
this paragraph | ||||||
| 17 | (11) shall be allocated by appropriation as follows:
| ||||||
| 18 | Two-sevenths to the Department of Agriculture. | ||||||
| 19 | Fifty percent of this
two-sevenths shall be used to | ||||||
| 20 | promote the Illinois horse racing and breeding
| ||||||
| 21 | industry, and shall be distributed by the Department of | ||||||
| 22 | Agriculture upon the
advice of a 9-member committee | ||||||
| 23 | appointed by the Governor consisting of the
following | ||||||
| 24 | members: the Director of Agriculture, who shall serve | ||||||
| 25 | as chairman; 2
representatives of organization | ||||||
| 26 | licensees conducting thoroughbred race meetings
in | ||||||
| |||||||
| |||||||
| 1 | this State, recommended by those licensees; 2 | ||||||
| 2 | representatives of
organization licensees conducting | ||||||
| 3 | standardbred race meetings in this State,
recommended | ||||||
| 4 | by those licensees; a representative of the Illinois | ||||||
| 5 | Thoroughbred
Breeders and Owners Foundation, | ||||||
| 6 | recommended by that Foundation; a
representative of | ||||||
| 7 | the Illinois Standardbred Owners and Breeders | ||||||
| 8 | Association,
recommended by that Association; a | ||||||
| 9 | representative of the Horsemen's Benevolent
and | ||||||
| 10 | Protective Association or any successor organization | ||||||
| 11 | thereto established
in Illinois comprised of the | ||||||
| 12 | largest number of owners and trainers,
recommended by | ||||||
| 13 | that Association or that successor organization; and a
| ||||||
| 14 | representative of the Illinois Harness Horsemen's | ||||||
| 15 | Association, recommended by
that Association. | ||||||
| 16 | Committee members shall serve for terms of 2 years,
| ||||||
| 17 | commencing January 1 of each even-numbered year. If a | ||||||
| 18 | representative of any of
the above-named entities has | ||||||
| 19 | not been recommended by January 1 of any
even-numbered | ||||||
| 20 | year, the Governor shall appoint a committee member to | ||||||
| 21 | fill that
position. Committee members shall receive no | ||||||
| 22 | compensation for their services
as members but shall be | ||||||
| 23 | reimbursed for all actual and necessary expenses and
| ||||||
| 24 | disbursements incurred in the performance of their | ||||||
| 25 | official duties. The
remaining 50% of this | ||||||
| 26 | two-sevenths shall be distributed to county fairs for
| ||||||
| |||||||
| |||||||
| 1 | premiums and rehabilitation as set forth in the | ||||||
| 2 | Agricultural Fair Act;
| ||||||
| 3 | Four-sevenths to museums and aquariums located in | ||||||
| 4 | park districts of over
500,000 population; provided | ||||||
| 5 | that the monies are distributed in accordance with
the | ||||||
| 6 | previous year's distribution of the maintenance tax | ||||||
| 7 | for such museums and
aquariums as provided in Section 2 | ||||||
| 8 | of the Park District Aquarium and Museum
Act; and
| ||||||
| 9 | One-seventh to the Agricultural Premium Fund to be | ||||||
| 10 | used for distribution
to agricultural home economics | ||||||
| 11 | extension councils in accordance with "An Act
in | ||||||
| 12 | relation to additional support and finances for the | ||||||
| 13 | Agricultural and
Home Economic Extension Councils in | ||||||
| 14 | the several counties of this State and
making an | ||||||
| 15 | appropriation therefor", approved July 24, 1967.
This | ||||||
| 16 | subparagraph (C) shall be inoperative and of no force | ||||||
| 17 | and effect on and
after January 1, 2000.
| ||||||
| 18 | (D) Except as provided in paragraph (11) of this | ||||||
| 19 | subsection (h),
with respect to purse allocation from | ||||||
| 20 | inter-track wagering, the monies so
retained shall be | ||||||
| 21 | divided as follows:
| ||||||
| 22 | (i) If the inter-track wagering licensee, | ||||||
| 23 | except an inter-track
wagering licensee that | ||||||
| 24 | derives its license from an organization
licensee | ||||||
| 25 | located in a county with a population in excess of | ||||||
| 26 | 230,000 and bounded
by the Mississippi River, is | ||||||
| |||||||
| |||||||
| 1 | not conducting its own
race meeting during the same | ||||||
| 2 | dates, then the entire purse allocation shall be
to | ||||||
| 3 | purses at the track where the races wagered on are | ||||||
| 4 | being conducted.
| ||||||
| 5 | (ii) If the inter-track wagering licensee, | ||||||
| 6 | except an inter-track
wagering licensee that | ||||||
| 7 | derives its license from an organization
licensee | ||||||
| 8 | located in a county with a population in excess of | ||||||
| 9 | 230,000 and bounded
by the Mississippi River, is | ||||||
| 10 | also
conducting its own
race meeting during the | ||||||
| 11 | same dates, then the purse allocation shall be as
| ||||||
| 12 | follows: 50% to purses at the track where the races | ||||||
| 13 | wagered on are
being conducted; 50% to purses at | ||||||
| 14 | the track where the inter-track
wagering licensee | ||||||
| 15 | is accepting such wagers.
| ||||||
| 16 | (iii) If the inter-track wagering is being | ||||||
| 17 | conducted by an inter-track
wagering location | ||||||
| 18 | licensee, except an inter-track wagering location | ||||||
| 19 | licensee
that derives its license from an | ||||||
| 20 | organization licensee located in a
county with a | ||||||
| 21 | population in excess of 230,000 and bounded by the | ||||||
| 22 | Mississippi
River, the entire purse allocation for | ||||||
| 23 | Illinois races shall
be to purses at the track | ||||||
| 24 | where the race meeting being wagered on is being
| ||||||
| 25 | held.
| ||||||
| 26 | (12) The Board shall have all powers necessary and | ||||||
| |||||||
| |||||||
| 1 | proper to fully
supervise and control the conduct of
| ||||||
| 2 | inter-track wagering and simulcast
wagering by inter-track | ||||||
| 3 | wagering licensees and inter-track wagering location
| ||||||
| 4 | licensees, including, but not
limited to, the following:
| ||||||
| 5 | (A) The Board is vested with power to promulgate | ||||||
| 6 | reasonable rules and
regulations for the purpose of | ||||||
| 7 | administering the
conduct of this
wagering and to | ||||||
| 8 | prescribe reasonable rules, regulations and conditions | ||||||
| 9 | under
which such wagering shall be held and conducted. | ||||||
| 10 | Such rules and regulations
are to provide for the | ||||||
| 11 | prevention of practices detrimental to the public
| ||||||
| 12 | interest and for
the best interests of said wagering | ||||||
| 13 | and to impose penalties
for violations thereof.
| ||||||
| 14 | (B) The Board, and any person or persons to whom it | ||||||
| 15 | delegates this
power, is vested with the power to enter | ||||||
| 16 | the
facilities of any licensee to determine whether | ||||||
| 17 | there has been
compliance with the provisions of this | ||||||
| 18 | Act and the rules and regulations
relating to the | ||||||
| 19 | conduct of such wagering.
| ||||||
| 20 | (C) The Board, and any person or persons to whom it | ||||||
| 21 | delegates this
power, may eject or exclude from any | ||||||
| 22 | licensee's facilities, any person whose
conduct or | ||||||
| 23 | reputation
is such that his presence on such premises | ||||||
| 24 | may, in the opinion of the Board,
call into the | ||||||
| 25 | question the honesty and integrity of, or interfere | ||||||
| 26 | with the
orderly conduct of such wagering; provided, | ||||||
| |||||||
| |||||||
| 1 | however, that no person shall
be excluded or ejected | ||||||
| 2 | from such premises solely on the grounds of race,
| ||||||
| 3 | color, creed, national origin, ancestry, or sex.
| ||||||
| 4 | (D) (Blank).
| ||||||
| 5 | (E) The Board is vested with the power to appoint | ||||||
| 6 | delegates to execute
any of the powers granted to it | ||||||
| 7 | under this Section for the purpose of
administering | ||||||
| 8 | this wagering and any
rules and
regulations
| ||||||
| 9 | promulgated in accordance with this Act.
| ||||||
| 10 | (F) The Board shall name and appoint a State | ||||||
| 11 | director of this wagering
who shall be a representative | ||||||
| 12 | of the Board and whose
duty it shall
be to supervise | ||||||
| 13 | the conduct of inter-track wagering as may be provided | ||||||
| 14 | for
by the rules and regulations of the Board; such | ||||||
| 15 | rules and regulation shall
specify the method of | ||||||
| 16 | appointment and the Director's powers, authority and
| ||||||
| 17 | duties.
| ||||||
| 18 | (G) The Board is vested with the power to impose | ||||||
| 19 | civil penalties of up
to $5,000 against individuals and | ||||||
| 20 | up to $10,000 against
licensees for each violation of | ||||||
| 21 | any provision of
this Act relating to the conduct of | ||||||
| 22 | this wagering, any
rules adopted
by the Board, any | ||||||
| 23 | order of the Board or any other action which in the | ||||||
| 24 | Board's
discretion, is a detriment or impediment to | ||||||
| 25 | such wagering.
| ||||||
| 26 | (13) The Department of Agriculture may enter into | ||||||
| |||||||
| |||||||
| 1 | agreements with
licensees authorizing such licensees to | ||||||
| 2 | conduct inter-track
wagering on races to be held at the | ||||||
| 3 | licensed race meetings conducted by the
Department of | ||||||
| 4 | Agriculture. Such
agreement shall specify the races of the | ||||||
| 5 | Department of Agriculture's
licensed race meeting upon | ||||||
| 6 | which the licensees will conduct wagering. In the
event | ||||||
| 7 | that a licensee
conducts inter-track pari-mutuel wagering | ||||||
| 8 | on races from the Illinois State Fair
or DuQuoin State Fair | ||||||
| 9 | which are in addition to the licensee's previously
approved | ||||||
| 10 | racing program, those races shall be considered a separate | ||||||
| 11 | racing day
for the
purpose of determining the daily handle | ||||||
| 12 | and computing the privilege or
pari-mutuel tax on
that | ||||||
| 13 | daily handle as provided in Sections 27
and 27.1. Such
| ||||||
| 14 | agreements shall be approved by the Board before such | ||||||
| 15 | wagering may be
conducted. In determining whether to grant | ||||||
| 16 | approval, the Board shall give
due consideration to the | ||||||
| 17 | best interests of the public and of horse racing.
The | ||||||
| 18 | provisions of paragraphs (1), (8), (8.1), and (8.2) of
| ||||||
| 19 | subsection (h) of this
Section which are not specified in | ||||||
| 20 | this paragraph (13) shall not apply to
licensed race | ||||||
| 21 | meetings conducted by the Department of Agriculture at the
| ||||||
| 22 | Illinois State Fair in Sangamon County or the DuQuoin State | ||||||
| 23 | Fair in Perry
County, or to any wagering conducted on
those | ||||||
| 24 | race meetings. | ||||||
| 25 | (14) An inter-track wagering location license | ||||||
| 26 | authorized by the Board in 2016 that is owned and operated | ||||||
| |||||||
| |||||||
| 1 | by a race track in Rock Island County shall be transferred | ||||||
| 2 | to a commonly owned race track in Cook County on August 12, | ||||||
| 3 | 2016 (the effective date of Public Act 99-757). The | ||||||
| 4 | licensee shall retain its status in relation to purse | ||||||
| 5 | distribution under paragraph (11) of this subsection (h) | ||||||
| 6 | following the transfer to the new entity. The pari-mutuel | ||||||
| 7 | tax credit under Section 32.1 shall not be applied toward | ||||||
| 8 | any pari-mutuel tax obligation of the inter-track wagering | ||||||
| 9 | location licensee of the license that is transferred under | ||||||
| 10 | this paragraph (14).
| ||||||
| 11 | (i) Notwithstanding the other provisions of this Act, the | ||||||
| 12 | conduct of
wagering at wagering facilities is authorized on all | ||||||
| 13 | days, except as limited by
subsection (b) of Section 19 of this | ||||||
| 14 | Act.
| ||||||
| 15 | (Source: P.A. 100-201, eff. 8-18-17; 100-627, eff. 7-20-18; | ||||||
| 16 | 100-1152, eff. 12-14-18; 101-31, eff. 6-28-19; 101-52, eff. | ||||||
| 17 | 7-12-19; 101-81, eff. 7-12-19; 101-109, eff. 7-19-19; revised | ||||||
| 18 | 9-27-19.)
| ||||||
| 19 | (230 ILCS 5/26.8) | ||||||
| 20 | Sec. 26.8. Beginning on February 1, 2014 and through | ||||||
| 21 | December 31, 2020, each wagering licensee may impose a | ||||||
| 22 | surcharge of up to 0.5% on winning wagers and winnings from | ||||||
| 23 | wagers. The surcharge shall be deducted from winnings prior to | ||||||
| 24 | payout. All amounts collected from the imposition of this | ||||||
| 25 | surcharge shall be evenly distributed to the organization | ||||||
| |||||||
| |||||||
| 1 | licensee and the purse account of the organization licensee | ||||||
| 2 | with which the licensee is affiliated. The amounts distributed | ||||||
| 3 | under this Section shall be in addition to the amounts paid | ||||||
| 4 | pursuant to paragraph (10) of subsection (h) of Section 26, | ||||||
| 5 | Section 26.3, Section 26.4, Section 26.5, and Section 26.7.
| ||||||
| 6 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 7 | (230 ILCS 5/26.9) | ||||||
| 8 | Sec. 26.9. Beginning on February 1, 2014 and through | ||||||
| 9 | December 31, 2020, in addition to the surcharge imposed in | ||||||
| 10 | Sections 26.3, 26.4, 26.5, 26.7, and 26.8 of this Act, each | ||||||
| 11 | licensee shall impose a surcharge of 0.2% on winning wagers and | ||||||
| 12 | winnings from wagers. The surcharge shall be deducted from | ||||||
| 13 | winnings prior to payout. All amounts collected from the | ||||||
| 14 | surcharges imposed under this Section shall be remitted to the | ||||||
| 15 | Board. From amounts collected under this Section, the Board | ||||||
| 16 | shall deposit an amount not to exceed $100,000 annually into | ||||||
| 17 | the Quarter Horse Purse Fund and all remaining amounts into the | ||||||
| 18 | Horse Racing Fund.
| ||||||
| 19 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 20 | (230 ILCS 5/27) (from Ch. 8, par. 37-27) | ||||||
| 21 | Sec. 27. (a) In addition to the organization license fee | ||||||
| 22 | provided
by this Act, until January 1, 2000, a
graduated | ||||||
| 23 | privilege tax is hereby
imposed for conducting
the pari-mutuel | ||||||
| 24 | system of wagering permitted under this
Act. Until January 1, | ||||||
| |||||||
| |||||||
| 1 | 2000, except as provided in subsection (g) of
Section 27 of | ||||||
| 2 | this Act, all of
the breakage of each racing day held by any | ||||||
| 3 | licensee in the State shall be paid
to the State.
Until January | ||||||
| 4 | 1, 2000, such daily graduated privilege tax shall be paid by
| ||||||
| 5 | the
licensee from the amount permitted to be retained under | ||||||
| 6 | this Act.
Until January 1, 2000, each day's
graduated privilege | ||||||
| 7 | tax, breakage, and Horse Racing Tax Allocation
funds shall be | ||||||
| 8 | remitted to the Department of Revenue within 48 hours after the
| ||||||
| 9 | close of the racing day upon which it is assessed or within | ||||||
| 10 | such other time as
the Board prescribes. The privilege tax | ||||||
| 11 | hereby imposed, until January
1, 2000, shall be a flat tax at
| ||||||
| 12 | the rate of 2% of the daily pari-mutuel handle except as | ||||||
| 13 | provided in Section
27.1. | ||||||
| 14 | In addition, every organization licensee, except as
| ||||||
| 15 | provided in Section 27.1 of this Act, which conducts multiple
| ||||||
| 16 | wagering shall pay, until January 1, 2000,
as a privilege tax | ||||||
| 17 | on multiple
wagers an amount
equal to 1.25% of all moneys | ||||||
| 18 | wagered each day on such multiple wagers,
plus an additional | ||||||
| 19 | amount equal to 3.5% of the amount wagered each day on any
| ||||||
| 20 | other multiple wager which involves a single
betting interest | ||||||
| 21 | on 3 or more horses. The licensee shall remit the amount of
| ||||||
| 22 | such taxes to the Department of Revenue within 48 hours after | ||||||
| 23 | the close of
the racing day on which it is assessed or within | ||||||
| 24 | such other time as the Board
prescribes. | ||||||
| 25 | This subsection (a) shall be inoperative and of no force | ||||||
| 26 | and effect on and
after January 1, 2000. | ||||||
| |||||||
| |||||||
| 1 | (a-5) Beginning on January 1, 2000, a
flat
pari-mutuel tax | ||||||
| 2 | at the rate of 1.5% of
the daily
pari-mutuel handle is imposed | ||||||
| 3 | at all pari-mutuel wagering facilities and on advance deposit | ||||||
| 4 | wagering from a location other than a wagering facility, except | ||||||
| 5 | as otherwise provided for in this subsection (a-5). In addition | ||||||
| 6 | to the pari-mutuel tax imposed on advance deposit wagering | ||||||
| 7 | pursuant to this subsection (a-5), beginning on August 24, 2012 | ||||||
| 8 | (the effective date of Public Act 97-1060) and through December | ||||||
| 9 | 31, 2020, an additional pari-mutuel tax at the rate of 0.25% | ||||||
| 10 | shall be imposed on advance deposit wagering. Until August 25, | ||||||
| 11 | 2012, the additional 0.25% pari-mutuel tax imposed on advance | ||||||
| 12 | deposit wagering by Public Act 96-972 shall be deposited into | ||||||
| 13 | the Quarter Horse Purse Fund, which shall be created as a | ||||||
| 14 | non-appropriated trust fund administered by the Board for | ||||||
| 15 | grants to thoroughbred organization licensees for payment of | ||||||
| 16 | purses for quarter horse races conducted by the organization | ||||||
| 17 | licensee. Beginning on August 26, 2012, the additional 0.25% | ||||||
| 18 | pari-mutuel tax imposed on advance deposit wagering shall be | ||||||
| 19 | deposited into the Standardbred Purse Fund, which shall be | ||||||
| 20 | created as a non-appropriated trust fund administered by the | ||||||
| 21 | Board, for grants to the standardbred organization licensees | ||||||
| 22 | for payment of purses for standardbred horse races conducted by | ||||||
| 23 | the organization licensee. Thoroughbred organization licensees | ||||||
| 24 | may petition the Board to conduct quarter horse racing and | ||||||
| 25 | receive purse grants from the Quarter Horse Purse Fund. The | ||||||
| 26 | Board shall have complete discretion in distributing the | ||||||
| |||||||
| |||||||
| 1 | Quarter Horse Purse Fund to the petitioning organization | ||||||
| 2 | licensees. Beginning on July 26, 2010 (the effective date of | ||||||
| 3 | Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of | ||||||
| 4 | the daily pari-mutuel handle is imposed at a pari-mutuel | ||||||
| 5 | facility whose license is derived from a track located in a | ||||||
| 6 | county that borders the Mississippi River and conducted live | ||||||
| 7 | racing in the previous year. The pari-mutuel tax imposed by | ||||||
| 8 | this subsection (a-5)
shall be remitted to the Department of
| ||||||
| 9 | Revenue within 48 hours after the close of the racing day upon | ||||||
| 10 | which it is
assessed or within such other time as the Board | ||||||
| 11 | prescribes. | ||||||
| 12 | (a-10) Beginning on the date when an organization licensee | ||||||
| 13 | begins conducting gaming pursuant to an organization gaming | ||||||
| 14 | license, the following pari-mutuel tax is imposed upon an | ||||||
| 15 | organization licensee on Illinois races at the licensee's | ||||||
| 16 | racetrack: | ||||||
| 17 | 1.5% of the pari-mutuel handle at or below the average | ||||||
| 18 | daily pari-mutuel handle for 2011. | ||||||
| 19 | 2% of the pari-mutuel handle above the average daily | ||||||
| 20 | pari-mutuel handle for 2011 up to 125% of the average daily | ||||||
| 21 | pari-mutuel handle for 2011. | ||||||
| 22 | 2.5% of the pari-mutuel handle 125% or more above the | ||||||
| 23 | average daily pari-mutuel handle for 2011 up to 150% of the | ||||||
| 24 | average daily pari-mutuel handle for 2011. | ||||||
| 25 | 3% of the pari-mutuel handle 150% or more above the | ||||||
| 26 | average daily pari-mutuel handle for 2011 up to 175% of the | ||||||
| |||||||
| |||||||
| 1 | average daily pari-mutuel handle for 2011. | ||||||
| 2 | 3.5% of the pari-mutuel handle 175% or more above the | ||||||
| 3 | average daily pari-mutuel handle for 2011. | ||||||
| 4 | The pari-mutuel tax imposed by this subsection (a-10) shall | ||||||
| 5 | be remitted to the Board within 48 hours after the close of the | ||||||
| 6 | racing day upon which it is assessed or within such other time | ||||||
| 7 | as the Board prescribes. | ||||||
| 8 | (b) On or before December 31, 1999, in
the event that any | ||||||
| 9 | organization
licensee conducts
2 separate programs
of races on | ||||||
| 10 | any day, each such program shall be considered a separate
| ||||||
| 11 | racing day for purposes of determining the daily handle and | ||||||
| 12 | computing
the privilege tax on such daily handle as provided in | ||||||
| 13 | subsection (a) of
this Section. | ||||||
| 14 | (c) Licensees shall at all times keep accurate
books
and | ||||||
| 15 | records of all monies wagered on each day of a race meeting and | ||||||
| 16 | of
the taxes paid to the Department of Revenue under the | ||||||
| 17 | provisions of this
Section. The Board or its duly authorized | ||||||
| 18 | representative or
representatives shall at all reasonable | ||||||
| 19 | times have access to such
records for the purpose of examining | ||||||
| 20 | and checking the same and
ascertaining whether the proper | ||||||
| 21 | amount of taxes is being paid as
provided. The Board shall | ||||||
| 22 | require verified reports and a statement of
the total of all | ||||||
| 23 | monies wagered daily at each wagering facility upon which
the | ||||||
| 24 | taxes are assessed and may prescribe forms upon which such | ||||||
| 25 | reports
and statement shall be made. | ||||||
| 26 | (d) Any licensee failing or refusing to pay the amount
of | ||||||
| |||||||
| |||||||
| 1 | any tax due under this Section shall be guilty of a business | ||||||
| 2 | offense
and upon conviction shall be fined not more than $5,000 | ||||||
| 3 | in addition to
the amount found due as tax under this Section. | ||||||
| 4 | Each day's violation
shall constitute a separate offense. All | ||||||
| 5 | fines paid into Court by a licensee hereunder shall be | ||||||
| 6 | transmitted and paid over by
the Clerk of the Court to the | ||||||
| 7 | Board. Before a license is issued or re-issued, the licensee | ||||||
| 8 | shall post a bond in the sum of $500,000 to the State of | ||||||
| 9 | Illinois. The bond shall be used to guarantee that the licensee | ||||||
| 10 | faithfully makes the payments, keeps the books and records and | ||||||
| 11 | makes reports, and conducts games of chance in conformity with | ||||||
| 12 | this Act and the rules adopted by the Board. The bond shall not | ||||||
| 13 | be canceled by a surety on less than 30 days' notice in writing | ||||||
| 14 | to the Board. If a bond is canceled and the licensee fails to | ||||||
| 15 | file a new bond with the Board in the required amount on or | ||||||
| 16 | before the effective date of cancellation, the licensee's | ||||||
| 17 | license shall be revoked. The total and aggregate liability of | ||||||
| 18 | the surety on the bond is limited to the amount specified in | ||||||
| 19 | the bond. | ||||||
| 20 | (e) No other license fee, privilege tax, excise tax, or
| ||||||
| 21 | racing fee, except as provided in this Act, shall be assessed | ||||||
| 22 | or
collected from any such licensee by the State. | ||||||
| 23 | (f) No other license fee, privilege tax, excise tax or | ||||||
| 24 | racing fee shall be
assessed or collected from any such | ||||||
| 25 | licensee by units of local government
except as provided in | ||||||
| 26 | paragraph 10.1 of subsection (h) and subsection (f) of
Section | ||||||
| |||||||
| |||||||
| 1 | 26 of this Act. However, any municipality that has a Board | ||||||
| 2 | licensed
horse race meeting at a race track wholly within its | ||||||
| 3 | corporate boundaries or a
township that has a Board licensed | ||||||
| 4 | horse race meeting at a race track wholly
within the | ||||||
| 5 | unincorporated area of the township may charge a local
| ||||||
| 6 | amusement tax not to exceed 10¢ per admission to such horse | ||||||
| 7 | race meeting
by the enactment of an ordinance. However, any | ||||||
| 8 | municipality or county
that has a Board licensed inter-track | ||||||
| 9 | wagering location facility wholly
within its corporate | ||||||
| 10 | boundaries may each impose an admission fee not
to exceed $1.00 | ||||||
| 11 | per admission to such inter-track wagering location facility,
| ||||||
| 12 | so that a total of not more than $2.00 per admission may be | ||||||
| 13 | imposed.
Except as provided in subparagraph (g) of Section 27 | ||||||
| 14 | of this Act, the
inter-track wagering location licensee shall | ||||||
| 15 | collect any and all such fees. Inter-track wagering location | ||||||
| 16 | licensees must pay the admission fees required under this | ||||||
| 17 | subsection (f) to the municipality and county no later than the | ||||||
| 18 | 20th of the month following the month such admission fees were | ||||||
| 19 | imposed. as the Board prescribes | ||||||
| 20 | (g) Notwithstanding any provision in this Act to the | ||||||
| 21 | contrary, if in any
calendar year the total taxes and fees from | ||||||
| 22 | wagering on live racing and from
inter-track wagering required | ||||||
| 23 | to be collected from
licensees and distributed under this Act | ||||||
| 24 | to all State and local governmental
authorities exceeds the | ||||||
| 25 | amount of such taxes and fees distributed to each State
and | ||||||
| 26 | local governmental authority to which each State and local | ||||||
| |||||||
| |||||||
| 1 | governmental
authority was entitled under this Act for calendar | ||||||
| 2 | year 1994, then the first
$11 million of that excess amount | ||||||
| 3 | shall be allocated at the earliest possible
date for | ||||||
| 4 | distribution as purse money for the succeeding calendar year.
| ||||||
| 5 | Upon reaching the 1994 level, and until the excess amount of | ||||||
| 6 | taxes and fees
exceeds $11 million, the Board shall direct all | ||||||
| 7 | licensees to cease paying the
subject taxes and fees and the | ||||||
| 8 | Board shall direct all licensees to allocate any such excess | ||||||
| 9 | amount for purses as
follows: | ||||||
| 10 | (i) the excess amount shall be initially divided | ||||||
| 11 | between thoroughbred and
standardbred purses based on the | ||||||
| 12 | thoroughbred's and standardbred's respective
percentages | ||||||
| 13 | of total Illinois live wagering in calendar year 1994; | ||||||
| 14 | (ii) each thoroughbred and standardbred organization | ||||||
| 15 | licensee issued an
organization licensee in that | ||||||
| 16 | succeeding allocation year shall
be
allocated an amount | ||||||
| 17 | equal to the product of its percentage of total
Illinois
| ||||||
| 18 | live thoroughbred or standardbred wagering in calendar | ||||||
| 19 | year 1994 (the total to
be determined based on the sum of | ||||||
| 20 | 1994 on-track wagering for all organization
licensees | ||||||
| 21 | issued organization licenses in both the allocation year | ||||||
| 22 | and the
preceding year) multiplied by
the total amount | ||||||
| 23 | allocated for standardbred or thoroughbred purses, | ||||||
| 24 | provided
that the first $1,500,000 of the amount allocated | ||||||
| 25 | to standardbred
purses under item (i) shall be allocated to | ||||||
| 26 | the Department of
Agriculture to be expended with the | ||||||
| |||||||
| |||||||
| 1 | assistance and advice of the Illinois
Standardbred | ||||||
| 2 | Breeders Funds Advisory Board for the purposes listed in
| ||||||
| 3 | subsection (g) of Section 31 of this Act, before the amount | ||||||
| 4 | allocated to
standardbred purses under item (i) is | ||||||
| 5 | allocated to standardbred
organization licensees in the | ||||||
| 6 | succeeding allocation year. | ||||||
| 7 | To the extent the excess amount of taxes and fees to be | ||||||
| 8 | collected and
distributed to State and local governmental | ||||||
| 9 | authorities exceeds $11 million,
that excess amount shall be | ||||||
| 10 | collected and distributed to State and local
authorities as | ||||||
| 11 | provided for under this Act. | ||||||
| 12 | (Source: P.A. 100-627, eff. 7-20-18; 101-31, eff. 6-28-19; | ||||||
| 13 | 101-52, eff. 7-12-19; revised 8-28-19.)
| ||||||
| 14 | (230 ILCS 5/29) (from Ch. 8, par. 37-29)
| ||||||
| 15 | Sec. 29.
(a) After the privilege or pari-mutuel tax | ||||||
| 16 | established in
Sections 26(f), 27, and 27.1 is paid to the | ||||||
| 17 | State from
the monies
retained by the
organization licensee | ||||||
| 18 | pursuant to Sections 26, 26.2, and
26.3, the remainder of those | ||||||
| 19 | monies
retained pursuant to Sections 26 and 26.2, except as
| ||||||
| 20 | provided in subsection (g) of Section 27 of this Act, shall be
| ||||||
| 21 | allocated evenly to the organization licensee and as purses.
| ||||||
| 22 | (b) (Blank).
| ||||||
| 23 | (c) (Blank).
| ||||||
| 24 | (d) From the amounts generated for purses from all sources, | ||||||
| 25 | including, but not limited to, amounts generated from wagering | ||||||
| |||||||
| |||||||
| 1 | conducted by organization licensees, organization gaming | ||||||
| 2 | licensees, inter-track wagering licensees, inter-track | ||||||
| 3 | wagering location licensees, and advance deposit wagering | ||||||
| 4 | licensees, an organization licensee shall pay to an | ||||||
| 5 | organization representing the largest number of horse owners | ||||||
| 6 | and trainers in Illinois, for thoroughbred and standardbred | ||||||
| 7 | horses that race at the track of the organization licensee, an | ||||||
| 8 | amount equal to at least 5% of any and all revenue earned by | ||||||
| 9 | the organization licensee for purses for that calendar year. A | ||||||
| 10 | contract with the appropriate thoroughbred or standardbred | ||||||
| 11 | horsemen organization shall be negotiated and signed by the | ||||||
| 12 | organization licensee before the beginning of each calendar | ||||||
| 13 | year. Amounts may be used for any legal purpose, including, but | ||||||
| 14 | not limited to, operational expenses, programs for backstretch | ||||||
| 15 | workers, retirement plans, diversity scholarships, horse | ||||||
| 16 | aftercare programs, workers compensation insurance fees, and | ||||||
| 17 | horse ownership programs. Financial statements highlighting | ||||||
| 18 | how the funding is spent shall be provided upon request to the | ||||||
| 19 | organization licensee. The appropriate thoroughbred or | ||||||
| 20 | standardbred horsemen organization shall make that information | ||||||
| 21 | available on its website. | ||||||
| 22 | Each organization licensee and inter-track wagering | ||||||
| 23 | licensee
from the money retained for purses as
set forth in | ||||||
| 24 | subsection (a) of this Section,
shall pay to an
organization | ||||||
| 25 | representing the largest number of horse owners and trainers
| ||||||
| 26 | which has negotiated a
contract with the organization licensee | ||||||
| |||||||
| |||||||
| 1 | for such purpose an amount equal to
at least 1% of the | ||||||
| 2 | organization licensee's and inter-track wagering
licensee's | ||||||
| 3 | retention of the pari-mutuel
handle
for
the racing season. Each | ||||||
| 4 | inter-track wagering location licensee, from the
4% of its | ||||||
| 5 | handle required to be paid as purses under paragraph
(11) of
| ||||||
| 6 | subsection (h) of Section 26 of this Act, shall pay to the | ||||||
| 7 | contractually
established representative organization 2% of | ||||||
| 8 | that 4%, provided that the
payments so made to the organization | ||||||
| 9 | shall not exceed a total of $125,000 in
any calendar
year. Such | ||||||
| 10 | contract shall be negotiated and signed prior to
the beginning | ||||||
| 11 | of the racing season.
| ||||||
| 12 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 13 | (230 ILCS 5/30) (from Ch. 8, par. 37-30)
| ||||||
| 14 | Sec. 30.
(a) The General Assembly declares that it is the | ||||||
| 15 | policy of
this State to encourage the breeding of thoroughbred | ||||||
| 16 | horses in this
State and the ownership of such horses by | ||||||
| 17 | residents of this State in
order to provide for: sufficient | ||||||
| 18 | numbers of high quality thoroughbred
horses to participate in | ||||||
| 19 | thoroughbred racing meetings in this State,
and to establish | ||||||
| 20 | and preserve the agricultural and commercial benefits
of such | ||||||
| 21 | breeding and racing industries to the State of Illinois. It is
| ||||||
| 22 | the intent of the General Assembly to further this policy by | ||||||
| 23 | the
provisions of this Act.
| ||||||
| 24 | (b) Each organization licensee conducting a thoroughbred
| ||||||
| 25 | racing meeting
pursuant to this Act shall provide at least two | ||||||
| |||||||
| |||||||
| 1 | races each day limited
to Illinois conceived and foaled horses | ||||||
| 2 | or Illinois foaled horses or
both. A minimum of 6 races shall | ||||||
| 3 | be conducted each week limited to
Illinois conceived and foaled | ||||||
| 4 | or Illinois foaled horses or both. No
horses shall be permitted | ||||||
| 5 | to start in such races unless duly registered
under the rules | ||||||
| 6 | of the Department of Agriculture.
| ||||||
| 7 | (c) Conditions of races under subsection (b) shall be
| ||||||
| 8 | commensurate
with past performance, quality, and class of | ||||||
| 9 | Illinois conceived and foaled
and Illinois foaled horses
| ||||||
| 10 | available. If, however, sufficient competition cannot be had | ||||||
| 11 | among
horses of that class on any day, the races may, with | ||||||
| 12 | consent of the
Board, be eliminated for that day and substitute | ||||||
| 13 | races provided.
| ||||||
| 14 | (d) There is hereby created a special fund of the State | ||||||
| 15 | Treasury to
be known as the Illinois Thoroughbred Breeders | ||||||
| 16 | Fund.
| ||||||
| 17 | Beginning on the effective date of this amendatory Act of | ||||||
| 18 | the 101st General Assembly, the Illinois Thoroughbred Breeders | ||||||
| 19 | Fund shall become a non-appropriated trust fund held separate | ||||||
| 20 | from State moneys. Expenditures from this Fund shall no longer | ||||||
| 21 | be subject to appropriation. | ||||||
| 22 | Except as provided in subsection (g) of Section 27 of this | ||||||
| 23 | Act, 8.5% of all
the monies received by the State as
privilege | ||||||
| 24 | taxes on Thoroughbred racing meetings shall be paid into the | ||||||
| 25 | Illinois
Thoroughbred Breeders Fund.
| ||||||
| 26 | Notwithstanding any provision of law to the contrary, | ||||||
| |||||||
| |||||||
| 1 | amounts deposited into the Illinois Thoroughbred Breeders Fund | ||||||
| 2 | from revenues generated by gaming pursuant to an organization | ||||||
| 3 | gaming license issued under the Illinois Gambling Act after the | ||||||
| 4 | effective date of this amendatory Act of the 101st General | ||||||
| 5 | Assembly shall be in addition to tax and fee amounts paid under | ||||||
| 6 | this Section for calendar year 2019 and thereafter. | ||||||
| 7 | (e) The Illinois Thoroughbred Breeders Fund shall be | ||||||
| 8 | administered by
the Department of Agriculture
with the advice | ||||||
| 9 | and assistance of the
Advisory Board created in subsection (f) | ||||||
| 10 | of this Section.
| ||||||
| 11 | (f) The Illinois Thoroughbred Breeders Fund Advisory Board | ||||||
| 12 | shall
consist of the Director of the Department of Agriculture, | ||||||
| 13 | who shall
serve as Chairman; a member of the Illinois Racing | ||||||
| 14 | Board, designated by
it; 2 representatives of the organization | ||||||
| 15 | licensees
conducting thoroughbred
racing meetings, recommended | ||||||
| 16 | by them; 2 representatives of the Illinois
Thoroughbred | ||||||
| 17 | Breeders and Owners Foundation, recommended by it; one | ||||||
| 18 | representative and 2
representatives of the Horsemen's | ||||||
| 19 | Benevolent Protective Association; and one representative from | ||||||
| 20 | the Illinois Thoroughbred Horsemen's Association or any
| ||||||
| 21 | successor organization established in Illinois comprised of | ||||||
| 22 | the largest number
of owners and trainers,
recommended
by it, | ||||||
| 23 | with one representative of the Horsemen's Benevolent and | ||||||
| 24 | Protective
Association to come from its Illinois Division, and | ||||||
| 25 | one from its Chicago
Division. Advisory Board members shall | ||||||
| 26 | serve for 2 years commencing January 1
of
each odd numbered | ||||||
| |||||||
| |||||||
| 1 | year. If representatives of the organization licensees
| ||||||
| 2 | conducting thoroughbred racing meetings, the Illinois | ||||||
| 3 | Thoroughbred Breeders and
Owners Foundation, and the | ||||||
| 4 | Horsemen's Benevolent Protection Association, and the Illinois | ||||||
| 5 | Thoroughbred Horsemen's Association have
not been recommended | ||||||
| 6 | by January 1, of each odd numbered year, the Director of
the | ||||||
| 7 | Department of Agriculture shall make an appointment for the | ||||||
| 8 | organization
failing to so recommend a member of the Advisory | ||||||
| 9 | Board. Advisory Board members
shall receive no compensation for | ||||||
| 10 | their services as members but shall be
reimbursed for all | ||||||
| 11 | actual and necessary expenses and disbursements incurred in
the | ||||||
| 12 | execution of their official duties.
| ||||||
| 13 | (g) No monies shall be expended from the Illinois | ||||||
| 14 | Thoroughbred
Breeders Fund except as appropriated by the | ||||||
| 15 | General Assembly. Monies expended
appropriated from the | ||||||
| 16 | Illinois Thoroughbred Breeders Fund shall be
expended by the | ||||||
| 17 | Department of Agriculture,
with the advice and
assistance of | ||||||
| 18 | the Illinois Thoroughbred Breeders Fund Advisory Board,
for the | ||||||
| 19 | following purposes only:
| ||||||
| 20 | (1) To provide purse supplements to owners of horses | ||||||
| 21 | participating
in races limited to Illinois conceived and | ||||||
| 22 | foaled and Illinois foaled
horses. Any such purse | ||||||
| 23 | supplements shall not be included in and shall
be paid in | ||||||
| 24 | addition to any purses, stakes, or breeders' awards offered
| ||||||
| 25 | by each organization licensee as determined by agreement | ||||||
| 26 | between such
organization licensee and an organization | ||||||
| |||||||
| |||||||
| 1 | representing the horsemen. No
monies from the Illinois | ||||||
| 2 | Thoroughbred Breeders Fund shall be used to provide
purse | ||||||
| 3 | supplements for claiming races in which the minimum | ||||||
| 4 | claiming price is
less than $7,500.
| ||||||
| 5 | (2) To provide stakes and awards to be paid to the | ||||||
| 6 | owners of the
winning horses in certain races limited to | ||||||
| 7 | Illinois conceived and foaled
and Illinois foaled horses | ||||||
| 8 | designated as stakes races.
| ||||||
| 9 | (2.5) To provide an award to the owner or owners of an | ||||||
| 10 | Illinois
conceived and foaled or Illinois foaled horse that | ||||||
| 11 | wins a
maiden special weight, an allowance, overnight | ||||||
| 12 | handicap race, or
claiming race with claiming price of | ||||||
| 13 | $10,000 or more providing the race
is not restricted
to | ||||||
| 14 | Illinois conceived and foaled or Illinois foaled horses.
| ||||||
| 15 | Awards shall
also be provided to the owner or owners of | ||||||
| 16 | Illinois conceived and foaled and
Illinois foaled horses | ||||||
| 17 | that place second or third in those races. To the
extent
| ||||||
| 18 | that additional moneys are required to pay the minimum | ||||||
| 19 | additional awards of 40%
of the purse the horse earns for | ||||||
| 20 | placing first, second or third in those races
for Illinois | ||||||
| 21 | foaled horses and of 60% of the purse the horse earns for | ||||||
| 22 | placing
first, second or third in those races for Illinois
| ||||||
| 23 | conceived and foaled horses, those moneys shall be provided | ||||||
| 24 | from the purse
account at the track where earned.
| ||||||
| 25 | (3) To provide stallion awards to the owner or owners | ||||||
| 26 | of any
stallion that is duly registered with the Illinois | ||||||
| |||||||
| |||||||
| 1 | Thoroughbred Breeders
Fund Program prior to the effective | ||||||
| 2 | date of this amendatory Act of 1995 whose
duly registered | ||||||
| 3 | Illinois conceived and foaled offspring wins a race | ||||||
| 4 | conducted
at an Illinois
thoroughbred racing meeting other | ||||||
| 5 | than a claiming race, provided that the stallion stood | ||||||
| 6 | service within Illinois at the time the offspring was | ||||||
| 7 | conceived and that the stallion did not stand for service | ||||||
| 8 | outside of Illinois at any time during the year in which | ||||||
| 9 | the offspring was conceived. Such
award
shall not be paid | ||||||
| 10 | to the owner or owners of an Illinois stallion that served
| ||||||
| 11 | outside this State at any time during the calendar year in | ||||||
| 12 | which such race was
conducted.
| ||||||
| 13 | (4) To provide $75,000 annually for purses to be
| ||||||
| 14 | distributed to
county fairs that provide for the running of | ||||||
| 15 | races during each county
fair exclusively for the | ||||||
| 16 | thoroughbreds conceived and foaled in
Illinois. The | ||||||
| 17 | conditions of the races shall be developed by the county
| ||||||
| 18 | fair association and reviewed by the Department with the | ||||||
| 19 | advice and
assistance of
the Illinois Thoroughbred | ||||||
| 20 | Breeders Fund Advisory Board. There shall be no
wagering of | ||||||
| 21 | any kind on the running
of
Illinois conceived and foaled | ||||||
| 22 | races at county fairs.
| ||||||
| 23 | (4.1) To provide purse money for an Illinois stallion | ||||||
| 24 | stakes program.
| ||||||
| 25 | (5) No less than 90% 80% of all monies expended | ||||||
| 26 | appropriated from the Illinois
Thoroughbred Breeders Fund | ||||||
| |||||||
| |||||||
| 1 | shall be expended for the purposes in (1), (2),
(2.5), (3), | ||||||
| 2 | (4), (4.1), and (5) as shown above.
| ||||||
| 3 | (6) To provide for educational programs regarding the | ||||||
| 4 | thoroughbred
breeding industry.
| ||||||
| 5 | (7) To provide for research programs concerning the | ||||||
| 6 | health,
development and care of the thoroughbred horse.
| ||||||
| 7 | (8) To provide for a scholarship and training program | ||||||
| 8 | for students
of equine veterinary medicine.
| ||||||
| 9 | (9) To provide for dissemination of public information | ||||||
| 10 | designed to
promote the breeding of thoroughbred horses in | ||||||
| 11 | Illinois.
| ||||||
| 12 | (10) To provide for all expenses incurred in the | ||||||
| 13 | administration of
the Illinois Thoroughbred Breeders Fund.
| ||||||
| 14 | (h) The Illinois Thoroughbred Breeders Fund is not subject | ||||||
| 15 | to administrative charges or chargebacks, including, but not | ||||||
| 16 | limited to, those authorized under Section 8h of the State | ||||||
| 17 | Finance Act. Whenever the Governor finds that the amount in the | ||||||
| 18 | Illinois
Thoroughbred Breeders Fund is more than the total of | ||||||
| 19 | the outstanding
appropriations from such fund, the Governor | ||||||
| 20 | shall notify the State
Comptroller and the State Treasurer of | ||||||
| 21 | such fact. The Comptroller and
the State Treasurer, upon | ||||||
| 22 | receipt of such notification, shall transfer
such excess amount | ||||||
| 23 | from the Illinois Thoroughbred Breeders Fund to the
General | ||||||
| 24 | Revenue Fund.
| ||||||
| 25 | (i) A sum equal to 13% of the first prize money of every | ||||||
| 26 | purse won by an Illinois foaled or Illinois conceived and | ||||||
| |||||||
| |||||||
| 1 | foaled horse in races not limited to Illinois foaled horses or | ||||||
| 2 | Illinois conceived and foaled horses, or both, shall be paid by | ||||||
| 3 | the organization licensee conducting the horse race meeting. | ||||||
| 4 | Such sum shall be paid 50% from the organization licensee's | ||||||
| 5 | share of the money wagered and 50% from the purse account as | ||||||
| 6 | follows: 11 1/2% to the breeder of the winning horse and 1 1/2% | ||||||
| 7 | to the organization representing thoroughbred breeders and | ||||||
| 8 | owners who representative serves on the Illinois Thoroughbred | ||||||
| 9 | Breeders Fund Advisory Board for verifying the amounts of | ||||||
| 10 | breeders' awards earned, ensuring their distribution in | ||||||
| 11 | accordance with this Act, and servicing and promoting the | ||||||
| 12 | Illinois thoroughbred horse racing industry. Beginning in the | ||||||
| 13 | calendar year in which an organization licensee that is | ||||||
| 14 | eligible to receive payments under paragraph (13) of subsection | ||||||
| 15 | (g) of Section 26 of this Act begins to receive funds from | ||||||
| 16 | gaming pursuant to an organization gaming license issued under | ||||||
| 17 | the Illinois Gambling Act, a sum equal to 21 1/2% of the first | ||||||
| 18 | prize money of every purse won by an Illinois foaled or an | ||||||
| 19 | Illinois conceived and foaled horse in races not limited to an | ||||||
| 20 | Illinois conceived and foaled horse, or both, shall be paid 30% | ||||||
| 21 | from the organization licensee's account and 70% from the purse | ||||||
| 22 | account as follows: 20% to the breeder of the winning horse and | ||||||
| 23 | 1 1/2% to the organization representing thoroughbred breeders | ||||||
| 24 | and owners whose representatives serve on the Illinois | ||||||
| 25 | Thoroughbred Breeders Fund Advisory Board for verifying the | ||||||
| 26 | amounts of breeders' awards earned, ensuring their | ||||||
| |||||||
| |||||||
| 1 | distribution in accordance with this Act, and servicing and | ||||||
| 2 | promoting the Illinois Thoroughbred racing industry. A sum | ||||||
| 3 | equal to 12 1/2% of the first prize money of every purse
won by | ||||||
| 4 | an Illinois foaled or an Illinois conceived and foaled horse in
| ||||||
| 5 | races not limited to Illinois foaled horses or Illinois | ||||||
| 6 | conceived and
foaled horses, or both, shall be paid by the | ||||||
| 7 | organization licensee
conducting the horse race meeting. Such | ||||||
| 8 | sum shall be paid from the organization
licensee's share of the | ||||||
| 9 | money wagered as follows: 11 1/2% to the breeder of
the winning | ||||||
| 10 | horse and 1% to the organization representing thoroughbred | ||||||
| 11 | breeders
and owners whose representative serves on the Illinois | ||||||
| 12 | Thoroughbred Breeders
Fund Advisory Board for verifying the | ||||||
| 13 | amounts of breeders' awards earned,
assuring their | ||||||
| 14 | distribution in accordance with this Act, and servicing and
| ||||||
| 15 | promoting the Illinois thoroughbred horse racing industry. The
| ||||||
| 16 | organization representing thoroughbred breeders and owners | ||||||
| 17 | shall cause all
expenditures of monies received under this | ||||||
| 18 | subsection (i) to be audited
at least annually by a registered | ||||||
| 19 | public accountant. The organization
shall file copies of each | ||||||
| 20 | annual audit with the Racing Board, the Clerk of
the House of | ||||||
| 21 | Representatives and the Secretary of the Senate, and shall
make | ||||||
| 22 | copies of each annual audit available to the public upon | ||||||
| 23 | request
and upon payment of the reasonable cost of photocopying | ||||||
| 24 | the requested
number of copies. Such payments shall not reduce | ||||||
| 25 | any award to the owner of the
horse or reduce the taxes payable | ||||||
| 26 | under this Act. Upon completion of its
racing meet, each | ||||||
| |||||||
| |||||||
| 1 | organization licensee shall deliver to the organization
| ||||||
| 2 | representing thoroughbred breeders and owners whose | ||||||
| 3 | representative serves on
the Illinois Thoroughbred Breeders | ||||||
| 4 | Fund Advisory Board a listing of all the
Illinois foaled and | ||||||
| 5 | the Illinois conceived and foaled horses which won
breeders' | ||||||
| 6 | awards and the amount of such breeders' awards under this | ||||||
| 7 | subsection
to verify accuracy of payments and assure proper | ||||||
| 8 | distribution of breeders'
awards in accordance with the | ||||||
| 9 | provisions of this Act. Such payments shall be
delivered by the | ||||||
| 10 | organization licensee within 30 days of the end of each race
| ||||||
| 11 | meeting.
| ||||||
| 12 | (j) A sum equal to 13% of the first prize money won in | ||||||
| 13 | every race limited to Illinois foaled horses or Illinois | ||||||
| 14 | conceived and foaled horses, or both, shall be paid in the | ||||||
| 15 | following manner by the organization licensee conducting the | ||||||
| 16 | horse race meeting, 50% from the organization licensee's share | ||||||
| 17 | of the money wagered and 50% from the purse account as follows: | ||||||
| 18 | 11 1/2% to the breeders of the horses in each such race which | ||||||
| 19 | are the official first, second, third, and fourth finishers and | ||||||
| 20 | 1 1/2% to the organization representing thoroughbred breeders | ||||||
| 21 | and owners whose representatives serve on the Illinois | ||||||
| 22 | Thoroughbred Breeders Fund Advisory Board for verifying the | ||||||
| 23 | amounts of breeders' awards earned, ensuring their proper | ||||||
| 24 | distribution in accordance with this Act, and servicing and | ||||||
| 25 | promoting the Illinois horse racing industry. Beginning in the | ||||||
| 26 | calendar year in which an organization licensee that is | ||||||
| |||||||
| |||||||
| 1 | eligible to receive payments under paragraph (13) of subsection | ||||||
| 2 | (g) of Section 26 of this Act begins to receive funds from | ||||||
| 3 | gaming pursuant to an organization gaming license issued under | ||||||
| 4 | the Illinois Gambling Act, a sum of 21 1/2% of every purse in a | ||||||
| 5 | race limited to Illinois foaled horses or Illinois conceived | ||||||
| 6 | and foaled horses, or both, shall be paid by the organization | ||||||
| 7 | licensee conducting the horse race meeting. Such sum shall be | ||||||
| 8 | paid 30% from the organization licensee's account and 70% from | ||||||
| 9 | the purse account as follows: 20% to the breeders of the horses | ||||||
| 10 | in each such race who are official first, second, third and | ||||||
| 11 | fourth finishers and 1 1/2% to the organization representing | ||||||
| 12 | thoroughbred breeders and owners whose representatives serve | ||||||
| 13 | on the Illinois Thoroughbred Breeders Fund Advisory Board for | ||||||
| 14 | verifying the amounts of breeders' awards earned, ensuring | ||||||
| 15 | their proper distribution in accordance with this Act, and | ||||||
| 16 | servicing and promoting the Illinois thoroughbred horse racing | ||||||
| 17 | industry. The organization representing thoroughbred breeders | ||||||
| 18 | and owners shall cause all expenditures of moneys received | ||||||
| 19 | under this subsection (j) to be audited at least annually by a | ||||||
| 20 | registered public accountant. The organization shall file | ||||||
| 21 | copies of each annual audit with the Racing Board, the Clerk of | ||||||
| 22 | the House of Representatives and the Secretary of the Senate, | ||||||
| 23 | and shall make copies of each annual audit available to the | ||||||
| 24 | public upon request and upon payment of the reasonable cost of | ||||||
| 25 | photocopying the requested number of copies. The copies of the | ||||||
| 26 | audit to the General Assembly shall be filed with the Clerk of | ||||||
| |||||||
| |||||||
| 1 | the House of Representatives and the Secretary of the Senate in | ||||||
| 2 | electronic form only, in the manner that the Clerk and the | ||||||
| 3 | Secretary shall direct. A sum equal to 12 1/2% of the first | ||||||
| 4 | prize money won in each race
limited to Illinois foaled horses | ||||||
| 5 | or Illinois conceived and foaled
horses, or both, shall be paid | ||||||
| 6 | in the following manner by the
organization licensee conducting | ||||||
| 7 | the horse race meeting, from the
organization licensee's share | ||||||
| 8 | of the money wagered: 11 1/2% to the breeders of
the horses in | ||||||
| 9 | each such race which are the official first, second, third
and | ||||||
| 10 | fourth finishers and 1% to the organization representing | ||||||
| 11 | thoroughbred
breeders and owners whose representative serves | ||||||
| 12 | on the Illinois Thoroughbred
Breeders Fund Advisory Board for | ||||||
| 13 | verifying the amounts of breeders' awards
earned, assuring | ||||||
| 14 | their proper distribution in accordance with this Act, and
| ||||||
| 15 | servicing and promoting the Illinois thoroughbred horse racing | ||||||
| 16 | industry. The
organization representing thoroughbred breeders | ||||||
| 17 | and owners shall cause all
expenditures of monies received | ||||||
| 18 | under this subsection (j) to be audited
at least annually by a | ||||||
| 19 | registered public accountant. The organization
shall file | ||||||
| 20 | copies of each annual audit with the Racing Board, the Clerk of
| ||||||
| 21 | the House of Representatives and the Secretary of the Senate, | ||||||
| 22 | and shall
make copies of each annual audit available to the | ||||||
| 23 | public upon request
and upon payment of the reasonable cost of | ||||||
| 24 | photocopying the requested
number of copies.
| ||||||
| 25 | The amounts 11 1/2% paid to the breeders in accordance with | ||||||
| 26 | this subsection
shall be distributed as follows:
| ||||||
| |||||||
| |||||||
| 1 | (1) 60% of such sum shall be paid to the breeder of the | ||||||
| 2 | horse which
finishes in the official first position;
| ||||||
| 3 | (2) 20% of such sum shall be paid to the breeder of the | ||||||
| 4 | horse which
finishes in the official second position;
| ||||||
| 5 | (3) 15% of such sum shall be paid to the breeder of the | ||||||
| 6 | horse which
finishes in the official third position; and
| ||||||
| 7 | (4) 5% of such sum shall be paid to the breeder of the | ||||||
| 8 | horse which
finishes in the official fourth position.
| ||||||
| 9 | Such payments shall not reduce any award to the owners of a | ||||||
| 10 | horse or
reduce the taxes payable under this Act. Upon | ||||||
| 11 | completion of its racing meet,
each organization licensee shall | ||||||
| 12 | deliver to the organization representing
thoroughbred breeders | ||||||
| 13 | and owners whose representative serves on the Illinois
| ||||||
| 14 | Thoroughbred Breeders Fund Advisory Board a listing of all the | ||||||
| 15 | Illinois foaled
and the Illinois conceived and foaled horses | ||||||
| 16 | which won breeders' awards and the
amount of such breeders' | ||||||
| 17 | awards in accordance with the provisions of this Act.
Such | ||||||
| 18 | payments shall be delivered by the organization licensee within | ||||||
| 19 | 30 days of
the end of each race meeting.
| ||||||
| 20 | (k) The term "breeder", as used herein, means the owner of | ||||||
| 21 | the mare at
the time the foal is dropped. An "Illinois foaled | ||||||
| 22 | horse" is a foal
dropped by a mare which enters this State on | ||||||
| 23 | or before December 1, in the
year in which the horse is bred,
| ||||||
| 24 | provided the mare remains continuously in this State until its | ||||||
| 25 | foal is born. An
"Illinois
foaled
horse" also means a foal born | ||||||
| 26 | of a mare in the same year
as the
mare enters this State on or | ||||||
| |||||||
| |||||||
| 1 | before March 1,
and remains in this State at
least 30
days | ||||||
| 2 | after foaling, is bred back during the season of the foaling to
| ||||||
| 3 | an
Illinois Registered Stallion (unless a veterinarian | ||||||
| 4 | certifies that the mare
should not be bred for health reasons), | ||||||
| 5 | and is not bred to a stallion
standing in any other state | ||||||
| 6 | during the season of foaling. An "Illinois
foaled horse" also | ||||||
| 7 | means a foal born in Illinois of a mare purchased at public
| ||||||
| 8 | auction
subsequent to the mare entering this State on or before | ||||||
| 9 | March 1 prior to February 1 of the foaling
year providing the | ||||||
| 10 | mare is owned solely by one or more Illinois residents or an
| ||||||
| 11 | Illinois
entity that is entirely owned by one or more Illinois | ||||||
| 12 | residents.
| ||||||
| 13 | (l) The Department of Agriculture shall, by rule, with the | ||||||
| 14 | advice
and assistance of the Illinois Thoroughbred Breeders | ||||||
| 15 | Fund Advisory
Board:
| ||||||
| 16 | (1) Qualify stallions for Illinois breeding; such | ||||||
| 17 | stallions to stand for
service within the State of Illinois | ||||||
| 18 | at the time of a foal's conception. Such
stallion must not | ||||||
| 19 | stand for service at any place outside the State of | ||||||
| 20 | Illinois
during the calendar year in which the foal is | ||||||
| 21 | conceived.
The Department of Agriculture may assess and | ||||||
| 22 | collect an application fee of up to $500 fees for the
| ||||||
| 23 | registration of Illinois-eligible stallions. All fees | ||||||
| 24 | collected are to be held in trust accounts for the purposes | ||||||
| 25 | set forth in this Act and in accordance with Section 205-15 | ||||||
| 26 | of the Department of Agriculture Law paid
into the Illinois | ||||||
| |||||||
| |||||||
| 1 | Thoroughbred Breeders Fund.
| ||||||
| 2 | (2) Provide for the registration of Illinois conceived | ||||||
| 3 | and foaled
horses and Illinois foaled horses. No such horse | ||||||
| 4 | shall compete in
the races limited to Illinois conceived | ||||||
| 5 | and foaled horses or Illinois
foaled horses or both unless | ||||||
| 6 | registered with the Department of
Agriculture. The | ||||||
| 7 | Department of Agriculture may prescribe such forms as
are | ||||||
| 8 | necessary to determine the eligibility of such horses. The | ||||||
| 9 | Department of
Agriculture may assess and collect | ||||||
| 10 | application fees for the registration of
Illinois-eligible | ||||||
| 11 | foals. All fees collected are to be held in trust accounts | ||||||
| 12 | for the purposes set forth in this Act and in accordance | ||||||
| 13 | with Section 205-15 of the Department of Agriculture Law | ||||||
| 14 | paid into the Illinois
Thoroughbred Breeders Fund. No | ||||||
| 15 | person
shall knowingly prepare or cause preparation of an | ||||||
| 16 | application for
registration of such foals containing | ||||||
| 17 | false information.
| ||||||
| 18 | (m) The Department of Agriculture, with the advice and | ||||||
| 19 | assistance of
the Illinois Thoroughbred Breeders Fund Advisory | ||||||
| 20 | Board, shall provide that certain races
limited to Illinois | ||||||
| 21 | conceived and foaled and Illinois foaled horses be
stakes races | ||||||
| 22 | and determine the total amount of stakes and awards to be paid
| ||||||
| 23 | to the owners of the winning horses in such races.
| ||||||
| 24 | In determining the stakes races and the amount of awards | ||||||
| 25 | for such races,
the Department of Agriculture shall consider | ||||||
| 26 | factors, including but not
limited to, the amount of money | ||||||
| |||||||
| |||||||
| 1 | appropriated for the Illinois Thoroughbred
Breeders Fund | ||||||
| 2 | program, organization licensees' contributions,
availability | ||||||
| 3 | of stakes caliber horses as demonstrated by past performances,
| ||||||
| 4 | whether the race can be coordinated into the proposed racing | ||||||
| 5 | dates within
organization licensees' racing dates, opportunity | ||||||
| 6 | for
colts and fillies
and various age groups to race, public | ||||||
| 7 | wagering on such races, and the
previous racing schedule.
| ||||||
| 8 | (n) The Board and the organization organizational licensee | ||||||
| 9 | shall
notify the Department of the conditions and minimum | ||||||
| 10 | purses for races
limited to Illinois conceived and foaled and | ||||||
| 11 | Illinois foaled horses
conducted for each organization | ||||||
| 12 | organizational licensee conducting a thoroughbred racing
| ||||||
| 13 | meeting. The Department of Agriculture with the advice and | ||||||
| 14 | assistance of
the Illinois Thoroughbred Breeders Fund Advisory | ||||||
| 15 | Board may allocate monies
for purse supplements for such races. | ||||||
| 16 | In determining whether to allocate
money and the amount, the | ||||||
| 17 | Department of Agriculture shall consider factors,
including | ||||||
| 18 | but not limited to, the amount of money appropriated for the
| ||||||
| 19 | Illinois Thoroughbred Breeders Fund program, the number of | ||||||
| 20 | races that may
occur, and the organization organizational | ||||||
| 21 | licensee's purse structure.
| ||||||
| 22 | (o) (Blank).
| ||||||
| 23 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 24 | (230 ILCS 5/30.5)
| ||||||
| 25 | Sec. 30.5. Illinois Racing Quarter Horse Breeders Fund.
| ||||||
| |||||||
| |||||||
| 1 | (a) The General Assembly declares that it is the policy of | ||||||
| 2 | this State to
encourage the breeding of racing quarter horses | ||||||
| 3 | in this State and the ownership
of such horses by residents of | ||||||
| 4 | this State in order to provide for sufficient
numbers of high | ||||||
| 5 | quality racing quarter horses in this State and to establish
| ||||||
| 6 | and
preserve the agricultural and commercial benefits of such | ||||||
| 7 | breeding and racing
industries to the State of Illinois. It is | ||||||
| 8 | the intent of the General Assembly
to
further this policy by | ||||||
| 9 | the provisions of this Act.
| ||||||
| 10 | (b) There is hereby created a special fund in the State | ||||||
| 11 | Treasury to be
known as the Illinois Racing Quarter Horse | ||||||
| 12 | Breeders Fund. Except as provided
in
subsection (g) of Section | ||||||
| 13 | 27 of this Act, 8.5% of all the moneys received by
the
State as | ||||||
| 14 | pari-mutuel taxes on quarter horse racing shall be paid into | ||||||
| 15 | the
Illinois
Racing Quarter Horse Breeders Fund. The Illinois | ||||||
| 16 | Racing Quarter Horse Breeders Fund shall not be subject to | ||||||
| 17 | administrative charges or chargebacks, including, but not
| ||||||
| 18 | limited to, those authorized under Section 8h of the State | ||||||
| 19 | Finance Act.
| ||||||
| 20 | (c) The Illinois Racing Quarter Horse Breeders Fund shall | ||||||
| 21 | be administered
by the Department of Agriculture with the | ||||||
| 22 | advice and assistance of the Advisory
Board created in | ||||||
| 23 | subsection (d) of this Section.
| ||||||
| 24 | (d) The Illinois Racing Quarter Horse Breeders Fund | ||||||
| 25 | Advisory Board shall
consist of the Director of the Department | ||||||
| 26 | of Agriculture, who shall serve as
Chairman; a member of the | ||||||
| |||||||
| |||||||
| 1 | Illinois Racing Board, designated by it; one
representative of | ||||||
| 2 | the organization licensees conducting pari-mutuel
quarter | ||||||
| 3 | horse racing meetings,
recommended by them; 2 representatives | ||||||
| 4 | of the Illinois Running Quarter Horse
Association, recommended | ||||||
| 5 | by it; and the Superintendent of Fairs and Promotions
from the | ||||||
| 6 | Department of Agriculture. Advisory Board members shall serve | ||||||
| 7 | for 2
years commencing January 1 of each odd numbered year. If | ||||||
| 8 | representatives have
not
been recommended by January 1 of each | ||||||
| 9 | odd numbered year, the Director of the
Department of | ||||||
| 10 | Agriculture may make an appointment for the organization | ||||||
| 11 | failing
to
so recommend a member of the Advisory Board. | ||||||
| 12 | Advisory Board members shall
receive
no compensation for their | ||||||
| 13 | services as members but may be reimbursed for all
actual and | ||||||
| 14 | necessary expenses and disbursements incurred in the execution | ||||||
| 15 | of
their official duties.
| ||||||
| 16 | (e) Moneys in No moneys shall be expended from the Illinois | ||||||
| 17 | Racing Quarter Horse
Breeders Fund except as appropriated by | ||||||
| 18 | the General Assembly. Moneys
appropriated
from the Illinois | ||||||
| 19 | Racing Quarter Horse Breeders Fund shall be expended by the
| ||||||
| 20 | Department of Agriculture, with the advice and assistance of | ||||||
| 21 | the Illinois
Racing
Quarter Horse Breeders Fund Advisory Board, | ||||||
| 22 | for the following purposes only:
| ||||||
| 23 | (1) To provide stakes and awards to be paid to the
| ||||||
| 24 | owners of the winning horses in certain races. This | ||||||
| 25 | provision
is limited to Illinois conceived and foaled | ||||||
| 26 | horses.
| ||||||
| |||||||
| |||||||
| 1 | (2) To provide an award to the owner or owners of an | ||||||
| 2 | Illinois
conceived and foaled horse that wins a race when | ||||||
| 3 | pari-mutuel wagering is
conducted; providing the race is | ||||||
| 4 | not restricted to Illinois conceived and
foaled horses.
| ||||||
| 5 | (3) To provide purse money for an Illinois stallion | ||||||
| 6 | stakes program.
| ||||||
| 7 | (4) To provide for purses to be distributed for the | ||||||
| 8 | running of races
during the Illinois State Fair and the | ||||||
| 9 | DuQuoin State Fair exclusively for
quarter horses | ||||||
| 10 | conceived and foaled in Illinois.
| ||||||
| 11 | (5) To provide for purses to be distributed for the | ||||||
| 12 | running of races
at Illinois county fairs exclusively for | ||||||
| 13 | quarter horses conceived and foaled
in Illinois.
| ||||||
| 14 | (6) To provide for purses to be distributed for running | ||||||
| 15 | races
exclusively for quarter horses conceived and foaled | ||||||
| 16 | in Illinois at locations
in Illinois determined by the | ||||||
| 17 | Department of Agriculture with advice and
consent of the | ||||||
| 18 | Illinois Racing Quarter Horse Breeders Fund Advisory | ||||||
| 19 | Board.
| ||||||
| 20 | (7) No less than 90% of all moneys appropriated from | ||||||
| 21 | the Illinois
Racing Quarter Horse Breeders Fund shall be | ||||||
| 22 | expended for the purposes in
items (1), (2), (3), (4), and | ||||||
| 23 | (5) of this subsection (e).
| ||||||
| 24 | (8) To provide for research programs concerning the | ||||||
| 25 | health,
development, and care of racing quarter horses.
| ||||||
| 26 | (9) To provide for dissemination of public information | ||||||
| |||||||
| |||||||
| 1 | designed to
promote the breeding of racing quarter horses | ||||||
| 2 | in Illinois.
| ||||||
| 3 | (10) To provide for expenses incurred in the | ||||||
| 4 | administration of the
Illinois Racing Quarter Horse | ||||||
| 5 | Breeders Fund.
| ||||||
| 6 | (f) The Department of Agriculture shall, by rule, with the | ||||||
| 7 | advice and
assistance of the Illinois Racing Quarter Horse | ||||||
| 8 | Breeders Fund Advisory Board:
| ||||||
| 9 | (1) Qualify stallions for Illinois breeding; such | ||||||
| 10 | stallions to stand
for service within the State of | ||||||
| 11 | Illinois, at the time of a foal's
conception. Such stallion | ||||||
| 12 | must not stand for service at any place outside
the State | ||||||
| 13 | of Illinois during the calendar year in which the foal is
| ||||||
| 14 | conceived. The Department of Agriculture may assess and | ||||||
| 15 | collect application
fees for the registration of | ||||||
| 16 | Illinois-eligible stallions. All fees collected
are to be | ||||||
| 17 | paid into the Illinois Racing Quarter Horse Breeders Fund.
| ||||||
| 18 | (2) Provide for the registration of Illinois conceived | ||||||
| 19 | and foaled
horses. No such horse shall compete in the races | ||||||
| 20 | limited to Illinois
conceived and foaled horses unless it | ||||||
| 21 | is registered with the Department of
Agriculture. The | ||||||
| 22 | Department of Agriculture may prescribe such forms as are
| ||||||
| 23 | necessary to determine the eligibility of such horses. The | ||||||
| 24 | Department of
Agriculture may assess and collect | ||||||
| 25 | application fees for the registration of
Illinois-eligible | ||||||
| 26 | foals. All fees collected are to be paid into the Illinois
| ||||||
| |||||||
| |||||||
| 1 | Racing Quarter Horse Breeders Fund. No person shall | ||||||
| 2 | knowingly prepare or
cause preparation of an application | ||||||
| 3 | for registration of such foals that
contains false | ||||||
| 4 | information.
| ||||||
| 5 | (g) The Department of Agriculture, with the advice and | ||||||
| 6 | assistance of the
Illinois Racing Quarter Horse Breeders Fund | ||||||
| 7 | Advisory Board, shall provide that
certain races limited to | ||||||
| 8 | Illinois conceived and foaled be stakes races and
determine the | ||||||
| 9 | total amount of stakes and awards to be paid to the owners of | ||||||
| 10 | the
winning horses in such races.
| ||||||
| 11 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 12 | (230 ILCS 5/31) (from Ch. 8, par. 37-31)
| ||||||
| 13 | Sec. 31.
(a) The General Assembly declares that it is the | ||||||
| 14 | policy of
this State to encourage the breeding of standardbred | ||||||
| 15 | horses in this
State and the ownership of such horses by | ||||||
| 16 | residents of this State in
order to provide for: sufficient | ||||||
| 17 | numbers of high quality standardbred
horses to participate in | ||||||
| 18 | harness racing meetings in this State, and to
establish and | ||||||
| 19 | preserve the agricultural and commercial benefits of such
| ||||||
| 20 | breeding and racing industries to the State of Illinois. It is | ||||||
| 21 | the
intent of the General Assembly to further this policy by | ||||||
| 22 | the provisions
of this Section of this Act.
| ||||||
| 23 | (b) Each organization licensee conducting a harness
racing | ||||||
| 24 | meeting pursuant to this Act shall provide for at least two | ||||||
| 25 | races each
race program limited to
Illinois conceived and | ||||||
| |||||||
| |||||||
| 1 | foaled horses. A minimum of 6 races shall be
conducted each | ||||||
| 2 | week limited to Illinois conceived and foaled horses. No
horses | ||||||
| 3 | shall be permitted to start in such races unless duly | ||||||
| 4 | registered
under the rules of the Department of Agriculture.
| ||||||
| 5 | (b-5) Organization licensees, not including the Illinois | ||||||
| 6 | State Fair or the DuQuoin State Fair, shall provide stake races | ||||||
| 7 | and early closer races for Illinois conceived and foaled horses | ||||||
| 8 | so that purses distributed for such races shall be no less than | ||||||
| 9 | 17% of total purses distributed for harness racing in that | ||||||
| 10 | calendar year in addition to any stakes payments and starting | ||||||
| 11 | fees contributed by horse owners. | ||||||
| 12 | (b-10) Each organization licensee conducting a harness | ||||||
| 13 | racing meeting
pursuant to this Act shall provide an owner | ||||||
| 14 | award to be paid from the purse
account equal to 12% of the | ||||||
| 15 | amount earned by Illinois conceived and foaled
horses finishing | ||||||
| 16 | in the first 3 positions in races that are not restricted to | ||||||
| 17 | Illinois conceived and foaled
horses. The owner awards shall | ||||||
| 18 | not be paid on races below the $10,000 claiming class. | ||||||
| 19 | (c) Conditions of races under subsection (b) shall be | ||||||
| 20 | commensurate
with past performance, quality and class of | ||||||
| 21 | Illinois conceived and
foaled horses available. If, however, | ||||||
| 22 | sufficient competition cannot be
had among horses of that class | ||||||
| 23 | on any day, the races may, with consent
of the Board, be | ||||||
| 24 | eliminated for that day and substitute races provided.
| ||||||
| 25 | (d) There is hereby created a special fund of the State | ||||||
| 26 | Treasury to
be known as the Illinois Standardbred Breeders | ||||||
| |||||||
| |||||||
| 1 | Fund. Beginning on the effective date of this amendatory Act of | ||||||
| 2 | the 101st General Assembly, the Illinois Standardbred Breeders | ||||||
| 3 | Fund shall become a non-appropriated trust fund held separate | ||||||
| 4 | and apart from State moneys. Expenditures from this Fund shall | ||||||
| 5 | no longer be subject to appropriation.
| ||||||
| 6 | During the calendar year 1981, and each year thereafter, | ||||||
| 7 | except as provided
in subsection (g) of Section 27 of this Act, | ||||||
| 8 | eight and one-half
per cent of all the monies received by the | ||||||
| 9 | State as privilege taxes on
harness racing meetings shall be | ||||||
| 10 | paid into the Illinois Standardbred
Breeders Fund.
| ||||||
| 11 | (e) Notwithstanding any provision of law to the contrary, | ||||||
| 12 | amounts deposited into the Illinois Standardbred Breeders Fund | ||||||
| 13 | from revenues generated by gaming pursuant to an organization | ||||||
| 14 | gaming license issued under the Illinois Gambling Act after the | ||||||
| 15 | effective date of this amendatory Act of the 101st General | ||||||
| 16 | Assembly shall be in addition to tax and fee amounts paid under | ||||||
| 17 | this Section for calendar year 2019 and thereafter. The | ||||||
| 18 | Illinois Standardbred Breeders Fund shall be administered by
| ||||||
| 19 | the Department of Agriculture with the assistance and advice of | ||||||
| 20 | the
Advisory Board created in subsection (f) of this Section.
| ||||||
| 21 | (f) The Illinois Standardbred Breeders Fund Advisory Board | ||||||
| 22 | is hereby
created. The Advisory Board shall consist of the | ||||||
| 23 | Director of the
Department of Agriculture, who shall serve as | ||||||
| 24 | Chairman; the
Superintendent of the Illinois State Fair; a | ||||||
| 25 | member of the Illinois
Racing Board, designated by it; a | ||||||
| 26 | representative of the largest association of Illinois | ||||||
| |||||||
| |||||||
| 1 | standardbred owners and breeders, recommended by it; a
| ||||||
| 2 | representative of a statewide association representing | ||||||
| 3 | agricultural fairs in Illinois,
recommended by it, such | ||||||
| 4 | representative to be from a fair at which
Illinois conceived | ||||||
| 5 | and foaled racing is conducted; a representative of
the | ||||||
| 6 | organization licensees conducting harness racing
meetings, | ||||||
| 7 | recommended by them; a representative of the Breeder's | ||||||
| 8 | Committee of the association representing the largest number of | ||||||
| 9 | standardbred owners, breeders, trainers, caretakers, and | ||||||
| 10 | drivers, recommended by it;
and a representative of the | ||||||
| 11 | association representing the largest number of standardbred | ||||||
| 12 | owners, breeders, trainers, caretakers, and drivers,
| ||||||
| 13 | recommended by it. Advisory Board members shall serve for 2 | ||||||
| 14 | years
commencing January 1 of each odd numbered year. If | ||||||
| 15 | representatives of
the largest association of Illinois | ||||||
| 16 | standardbred owners and breeders, a statewide association of | ||||||
| 17 | agricultural fairs in Illinois, the association representing | ||||||
| 18 | the largest number of standardbred owners, breeders, trainers, | ||||||
| 19 | caretakers, and drivers, a member of the Breeder's Committee of | ||||||
| 20 | the association representing the largest number of | ||||||
| 21 | standardbred owners, breeders, trainers, caretakers, and | ||||||
| 22 | drivers, and the organization licensees conducting
harness | ||||||
| 23 | racing meetings
have not been recommended by January 1 of each | ||||||
| 24 | odd numbered year, the
Director of the Department of | ||||||
| 25 | Agriculture shall make an appointment for
the organization | ||||||
| 26 | failing to so recommend a member of the Advisory Board.
| ||||||
| |||||||
| |||||||
| 1 | Advisory Board members shall receive no compensation for their | ||||||
| 2 | services
as members but shall be reimbursed for all actual and | ||||||
| 3 | necessary expenses
and disbursements incurred in the execution | ||||||
| 4 | of their official duties.
| ||||||
| 5 | (g) No monies shall be expended from the Illinois | ||||||
| 6 | Standardbred
Breeders Fund except as appropriated by the | ||||||
| 7 | General Assembly. Monies expended
appropriated from the | ||||||
| 8 | Illinois Standardbred Breeders Fund shall be
expended by the | ||||||
| 9 | Department of Agriculture, with the assistance and
advice of | ||||||
| 10 | the Illinois Standardbred Breeders Fund Advisory Board for the
| ||||||
| 11 | following purposes only:
| ||||||
| 12 | 1. To provide purses for races limited to Illinois | ||||||
| 13 | conceived and
foaled horses at the State Fair and the | ||||||
| 14 | DuQuoin State Fair.
| ||||||
| 15 | 2. To provide purses for races limited to Illinois | ||||||
| 16 | conceived and
foaled horses at county fairs.
| ||||||
| 17 | 3. To provide purse supplements for races limited to | ||||||
| 18 | Illinois
conceived and foaled horses conducted by | ||||||
| 19 | associations conducting harness
racing meetings.
| ||||||
| 20 | 4. No less than 75% of all monies in the Illinois | ||||||
| 21 | Standardbred
Breeders Fund shall be expended for purses in | ||||||
| 22 | 1, 2, and 3 as shown above.
| ||||||
| 23 | 5. In the discretion of the Department of Agriculture | ||||||
| 24 | to provide
awards to harness breeders of Illinois conceived | ||||||
| 25 | and foaled horses which
win races conducted by organization | ||||||
| 26 | licensees
conducting harness racing meetings.
A breeder is | ||||||
| |||||||
| |||||||
| 1 | the owner of a mare at the time of conception. No more
than | ||||||
| 2 | 10% of all monies appropriated from the Illinois
| ||||||
| 3 | Standardbred Breeders Fund shall
be expended for such | ||||||
| 4 | harness breeders awards. No more than 25% of the
amount | ||||||
| 5 | expended for harness breeders awards shall be expended for
| ||||||
| 6 | expenses incurred in the administration of such harness | ||||||
| 7 | breeders awards.
| ||||||
| 8 | 6. To pay for the improvement of racing facilities | ||||||
| 9 | located at the
State Fair and County fairs.
| ||||||
| 10 | 7. To pay the expenses incurred in the administration | ||||||
| 11 | of the
Illinois Standardbred Breeders Fund.
| ||||||
| 12 | 8. To promote the sport of harness racing, including | ||||||
| 13 | grants up to a
maximum of $7,500 per fair per year for | ||||||
| 14 | conducting pari-mutuel wagering during the advertised | ||||||
| 15 | dates of a
county fair.
| ||||||
| 16 | 9. To pay up to $50,000 annually for the Department of | ||||||
| 17 | Agriculture to conduct drug testing at county fairs racing | ||||||
| 18 | standardbred horses. | ||||||
| 19 | (h) The Illinois Standardbred Breeders Fund is not subject | ||||||
| 20 | to administrative charges or chargebacks, including, but not | ||||||
| 21 | limited to, those authorized under Section 8h of the State | ||||||
| 22 | Finance Act. Whenever the Governor finds that the amount in the | ||||||
| 23 | Illinois
Standardbred Breeders Fund is more than the total of | ||||||
| 24 | the outstanding
appropriations from such fund, the Governor | ||||||
| 25 | shall notify the State
Comptroller and the State Treasurer of | ||||||
| 26 | such fact. The Comptroller and
the State Treasurer, upon | ||||||
| |||||||
| |||||||
| 1 | receipt of such notification, shall transfer
such excess amount | ||||||
| 2 | from the Illinois Standardbred Breeders Fund to the
General | ||||||
| 3 | Revenue Fund.
| ||||||
| 4 | (i) A sum equal to 13% 12 1/2% of the first prize money of | ||||||
| 5 | the gross every purse
won by an Illinois conceived and foaled | ||||||
| 6 | horse shall be paid 50% by the
organization licensee conducting | ||||||
| 7 | the horse race meeting to the breeder
of such winning horse | ||||||
| 8 | from the organization licensee's account and 50% from the purse | ||||||
| 9 | account of the licensee share of the
money wagered.
Such | ||||||
| 10 | payment
shall not reduce any award to the owner of
the horse or | ||||||
| 11 | reduce the taxes payable under this Act. Such payment
shall be | ||||||
| 12 | delivered by the organization licensee at the end of each | ||||||
| 13 | quarter race
meeting.
| ||||||
| 14 | (j) The Department of Agriculture shall, by rule, with the
| ||||||
| 15 | assistance and advice of the Illinois Standardbred Breeders | ||||||
| 16 | Fund
Advisory Board:
| ||||||
| 17 | 1. Qualify stallions for Illinois Standardbred | ||||||
| 18 | Breeders Fund breeding; such stallion
shall be owned by a | ||||||
| 19 | resident of the State of Illinois or by an Illinois
| ||||||
| 20 | corporation all of whose shareholders, directors, officers | ||||||
| 21 | and
incorporators are residents of the State of Illinois. | ||||||
| 22 | Such stallion shall
stand for
service at and within the | ||||||
| 23 | State of Illinois at the time of a foal's
conception, and | ||||||
| 24 | such stallion must not stand for service at any place, nor
| ||||||
| 25 | may semen from such stallion be transported,
outside the | ||||||
| 26 | State of Illinois during that calendar year in which the
| ||||||
| |||||||
| |||||||
| 1 | foal is conceived and that the owner of the stallion was | ||||||
| 2 | for the
12
months prior, a resident of Illinois. However, | ||||||
| 3 | from January 1, 2018 until January 1, 2022, semen from an | ||||||
| 4 | Illinois stallion may be transported outside the State of | ||||||
| 5 | Illinois.
The articles of agreement of any partnership, | ||||||
| 6 | joint venture, limited
partnership, syndicate, association | ||||||
| 7 | or corporation and any bylaws and stock
certificates must | ||||||
| 8 | contain a restriction that provides that the ownership or
| ||||||
| 9 | transfer of interest by any one of the persons a party to | ||||||
| 10 | the agreement can
only be made to a person who qualifies as | ||||||
| 11 | an Illinois resident.
| ||||||
| 12 | 2. Provide for the registration of Illinois conceived | ||||||
| 13 | and foaled
horses and no such horse shall compete in the | ||||||
| 14 | races limited to Illinois
conceived and foaled horses | ||||||
| 15 | unless registered with the Department of
Agriculture. The | ||||||
| 16 | Department of Agriculture may prescribe such forms as
may | ||||||
| 17 | be necessary to determine the eligibility of such horses. | ||||||
| 18 | No person
shall knowingly prepare or cause preparation of | ||||||
| 19 | an application for
registration of such foals containing | ||||||
| 20 | false information.
A mare (dam) must be in the State at | ||||||
| 21 | least 30 days prior to foaling or
remain in the State at | ||||||
| 22 | least 30 days at the time of foaling. However, the | ||||||
| 23 | requirement that a mare (dam) must be in the State at least | ||||||
| 24 | 30 days before foaling or remain in the State at least 30 | ||||||
| 25 | days at the time of foaling shall not be in effect from | ||||||
| 26 | January 1, 2018 until January 1, 2022.
Beginning with the | ||||||
| |||||||
| |||||||
| 1 | 1996 breeding season and for foals of 1997 and thereafter,
| ||||||
| 2 | a foal conceived by transported semen may be eligible for | ||||||
| 3 | Illinois
conceived and foaled registration provided all | ||||||
| 4 | breeding and foaling
requirements are met. The stallion | ||||||
| 5 | must be qualified for Illinois Standardbred
Breeders Fund | ||||||
| 6 | breeding at the time of conception and the mare must be
| ||||||
| 7 | inseminated within the State of Illinois. The foal must be | ||||||
| 8 | dropped in Illinois
and properly registered with the | ||||||
| 9 | Department of Agriculture in accordance with
this Act. | ||||||
| 10 | However, from January 1, 2018 until January 1, 2022, the | ||||||
| 11 | requirement for a mare to be inseminated within the State | ||||||
| 12 | of Illinois and the requirement for a foal to be dropped in | ||||||
| 13 | Illinois are inapplicable.
| ||||||
| 14 | 3. Provide that at least a 5-day racing program shall | ||||||
| 15 | be conducted
at the State Fair each year, unless an | ||||||
| 16 | alternate racing program is requested by the Illinois | ||||||
| 17 | Standardbred Breeders Fund Advisory Board, which program | ||||||
| 18 | shall include at least the
following races limited to | ||||||
| 19 | Illinois conceived and foaled horses: (a) a 2-year-old
two | ||||||
| 20 | year old Trot and Pace, and Filly Division of each; (b) a | ||||||
| 21 | 3-year-old three
year old Trot and Pace, and Filly Division | ||||||
| 22 | of each; (c) an aged Trot and Pace,
and Mare Division of | ||||||
| 23 | each.
| ||||||
| 24 | 4. Provide for the payment of nominating, sustaining | ||||||
| 25 | and starting
fees for races promoting the sport of harness | ||||||
| 26 | racing and for the races
to be conducted at the State Fair | ||||||
| |||||||
| |||||||
| 1 | as provided in
subsection (j) 3 of this Section provided | ||||||
| 2 | that the nominating,
sustaining and starting payment | ||||||
| 3 | required from an entrant shall not
exceed 2% of the purse | ||||||
| 4 | of such race. All nominating, sustaining and
starting | ||||||
| 5 | payments shall be held for the benefit of entrants and | ||||||
| 6 | shall be
paid out as part of the respective purses for such | ||||||
| 7 | races.
Nominating, sustaining and starting fees shall be | ||||||
| 8 | held in trust accounts
for the purposes as set forth in | ||||||
| 9 | this Act and in accordance with Section
205-15 of the | ||||||
| 10 | Department of Agriculture Law.
| ||||||
| 11 | 5. Provide for the registration with the Department of | ||||||
| 12 | Agriculture
of Colt Associations or county fairs desiring | ||||||
| 13 | to sponsor races at county
fairs.
| ||||||
| 14 | 6. Provide for the promotion of producing standardbred | ||||||
| 15 | racehorses by providing a bonus award program for owners of | ||||||
| 16 | 2-year-old horses that win multiple major stakes races that | ||||||
| 17 | are limited to Illinois conceived and foaled horses. | ||||||
| 18 | (k) The Department of Agriculture, with the advice and | ||||||
| 19 | assistance of the
Illinois
Standardbred Breeders Fund Advisory | ||||||
| 20 | Board, may allocate monies for purse
supplements for such | ||||||
| 21 | races. In determining whether to allocate money and
the amount, | ||||||
| 22 | the Department
of Agriculture shall consider factors, | ||||||
| 23 | including, but not limited to, the
amount of money appropriated | ||||||
| 24 | for the Illinois Standardbred Breeders Fund
program, the number | ||||||
| 25 | of races that may occur, and an organization
licensee's purse | ||||||
| 26 | structure. The organization licensee shall notify the
| ||||||
| |||||||
| |||||||
| 1 | Department of Agriculture of the conditions and minimum purses | ||||||
| 2 | for races
limited to Illinois conceived and foaled horses to be | ||||||
| 3 | conducted by each organization
licensee conducting a harness | ||||||
| 4 | racing meeting for which purse
supplements have been | ||||||
| 5 | negotiated.
| ||||||
| 6 | (l) All races held at county fairs and the State Fair which | ||||||
| 7 | receive funds
from the Illinois Standardbred Breeders Fund | ||||||
| 8 | shall be conducted in
accordance with the rules of the United | ||||||
| 9 | States Trotting Association unless
otherwise modified by the | ||||||
| 10 | Department of Agriculture.
| ||||||
| 11 | (m) At all standardbred race meetings held or conducted | ||||||
| 12 | under authority of a
license granted by the Board, and at all | ||||||
| 13 | standardbred races held at county
fairs which are approved by | ||||||
| 14 | the Department of Agriculture or at the
Illinois or DuQuoin | ||||||
| 15 | State Fairs, no one shall jog, train, warm up or drive
a | ||||||
| 16 | standardbred horse unless he or she is wearing a protective | ||||||
| 17 | safety helmet,
with the
chin strap fastened and in place, which | ||||||
| 18 | meets the standards and
requirements as set forth in the 1984 | ||||||
| 19 | Standard for Protective Headgear for
Use in Harness Racing and | ||||||
| 20 | Other Equestrian Sports published by the Snell
Memorial | ||||||
| 21 | Foundation, or any standards and requirements for headgear the
| ||||||
| 22 | Illinois Racing Board may approve. Any other standards and | ||||||
| 23 | requirements so
approved by the Board shall equal or exceed | ||||||
| 24 | those published by the Snell
Memorial Foundation. Any | ||||||
| 25 | equestrian helmet bearing the Snell label shall
be deemed to | ||||||
| 26 | have met those standards and requirements.
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 100-777, eff. 8-10-18; 101-31, eff. 6-28-19; | ||||||
| 2 | 101-157, eff. 7-26-19; revised 9-27-19.)
| ||||||
| 3 | (230 ILCS 5/31.1) (from Ch. 8, par. 37-31.1)
| ||||||
| 4 | Sec. 31.1.
(a) Unless subsection (a-5) applies, | ||||||
| 5 | organization Organization licensees
collectively shall | ||||||
| 6 | contribute annually to charity the sum of
$750,000
to | ||||||
| 7 | non-profit organizations that provide medical and family, | ||||||
| 8 | counseling,
and similar services to persons who reside or work | ||||||
| 9 | on the backstretch of
Illinois racetracks.
Unless subsection | ||||||
| 10 | (a-5) applies, these These contributions shall be collected as | ||||||
| 11 | follows: (i) no later than July
1st of each year the Board | ||||||
| 12 | shall assess each organization licensee, except
those tracks | ||||||
| 13 | located in Madison County, which are not within 100 miles of | ||||||
| 14 | each other which tracks
shall pay $30,000 annually apiece into | ||||||
| 15 | the Board charity fund, that amount
which equals $690,000 | ||||||
| 16 | multiplied by the amount of pari-mutuel wagering
handled by the | ||||||
| 17 | organization licensee in the year preceding assessment and
| ||||||
| 18 | divided by the total pari-mutuel wagering handled by all | ||||||
| 19 | Illinois
organization licensees, except those tracks located | ||||||
| 20 | in Madison and Rock Island counties which are not within 100 | ||||||
| 21 | miles of
each other, in the year preceding assessment; (ii) | ||||||
| 22 | notice of
the assessed contribution shall be mailed to each | ||||||
| 23 | organization licensee;
(iii) within thirty days of its receipt | ||||||
| 24 | of such notice, each organization
licensee shall remit the | ||||||
| 25 | assessed contribution to the Board. Unless subsection (a-5) | ||||||
| |||||||
| |||||||
| 1 | applies, if an organization licensee commences operation of | ||||||
| 2 | gaming at its facility pursuant to an organization gaming | ||||||
| 3 | license under the Illinois Gambling Act, then the organization | ||||||
| 4 | licensee shall contribute an additional $83,000 per year | ||||||
| 5 | beginning in the year subsequent to the first year in which the | ||||||
| 6 | organization licensee begins receiving funds from gaming | ||||||
| 7 | pursuant to an organization gaming license. If an
organization | ||||||
| 8 | licensee wilfully fails to so remit the contribution, the
Board | ||||||
| 9 | may revoke its license to conduct horse racing.
| ||||||
| 10 | (a-5) If (1) an organization licensee that did not operate | ||||||
| 11 | live racing in 2017 is awarded racing dates in 2018 or in any | ||||||
| 12 | subsequent year and (2) all organization licensees are | ||||||
| 13 | operating gaming pursuant to an organization gaming license | ||||||
| 14 | under the Illinois Gambling Act, then subsection (a) does not | ||||||
| 15 | apply and organization licensees collectively shall contribute | ||||||
| 16 | annually to charity the sum of $1,000,000 to non-profit | ||||||
| 17 | organizations that provide medical and family, counseling, and | ||||||
| 18 | similar services to persons who reside or work on the | ||||||
| 19 | backstretch of Illinois racetracks. These contributions shall | ||||||
| 20 | be collected as follows: (i) no later than July 1st of each | ||||||
| 21 | year the Board shall assess each organization licensee an | ||||||
| 22 | amount based on the proportionate amount of live racing days in | ||||||
| 23 | the calendar year for which the Board has awarded to the | ||||||
| 24 | organization licensee out of the total aggregate number of live | ||||||
| 25 | racing days awarded; (ii) notice of the assessed contribution | ||||||
| 26 | shall be mailed to each organization licensee; (iii) within 30 | ||||||
| |||||||
| |||||||
| 1 | days after its receipt of such notice, each organization | ||||||
| 2 | licensee shall remit the assessed contribution to the Board. If | ||||||
| 3 | an organization licensee willfully fails to so remit the | ||||||
| 4 | contribution, the Board may revoke its license to conduct horse | ||||||
| 5 | racing. | ||||||
| 6 | (b) No later than October 1st of each year, any
qualified | ||||||
| 7 | charitable organization seeking an allotment of
contributed | ||||||
| 8 | funds shall
submit to the Board an application for those funds, | ||||||
| 9 | using the
Board's approved
form. No later than December 31st of | ||||||
| 10 | each year, the Board shall
distribute all such amounts | ||||||
| 11 | collected that year to such charitable
organization | ||||||
| 12 | applicants.
| ||||||
| 13 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 14 | (230 ILCS 5/32.1)
| ||||||
| 15 | Sec. 32.1. Pari-mutuel tax credit; statewide racetrack | ||||||
| 16 | real estate
equalization.
| ||||||
| 17 | (a) In order to encourage new investment in Illinois | ||||||
| 18 | racetrack facilities and
mitigate differing real estate tax | ||||||
| 19 | burdens among all racetracks, the licensees
affiliated or | ||||||
| 20 | associated with each racetrack that has been awarded live | ||||||
| 21 | racing
dates in the current year shall receive an immediate | ||||||
| 22 | pari-mutuel tax credit in
an amount equal to the greater of (i) | ||||||
| 23 | 50% of the amount of the real estate
taxes paid in the prior | ||||||
| 24 | year attributable to that racetrack, or (ii) the amount
by | ||||||
| 25 | which the real estate taxes paid in the prior year attributable | ||||||
| |||||||
| |||||||
| 1 | to that
racetrack exceeds 60% of the average real estate taxes | ||||||
| 2 | paid in the prior year
for all racetracks awarded live horse | ||||||
| 3 | racing meets in the current year.
| ||||||
| 4 | Each year, regardless of whether the organization licensee | ||||||
| 5 | conducted live
racing in the year of certification, the
Board | ||||||
| 6 | shall certify in writing, prior to December 31, the real
estate | ||||||
| 7 | taxes paid in that year for each racetrack and the amount of | ||||||
| 8 | the
pari-mutuel tax credit that each organization licensee, | ||||||
| 9 | inter-track wagering
licensee, and inter-track wagering | ||||||
| 10 | location licensee that derives its license
from such racetrack | ||||||
| 11 | is entitled in the succeeding calendar year. The real
estate | ||||||
| 12 | taxes considered under this Section
for any racetrack shall be | ||||||
| 13 | those taxes on the real estate parcels and related
facilities | ||||||
| 14 | used to conduct a horse race meeting and inter-track wagering | ||||||
| 15 | at
such
racetrack under this Act.
In no event shall the amount | ||||||
| 16 | of the tax credit under this Section exceed the
amount of | ||||||
| 17 | pari-mutuel taxes otherwise calculated under this Act.
The | ||||||
| 18 | amount of the tax credit under this Section
shall be retained | ||||||
| 19 | by each licensee and shall not be subject to any reallocation
| ||||||
| 20 | or further distribution under this Act. The Board may | ||||||
| 21 | promulgate emergency
rules to implement this Section.
| ||||||
| 22 | (b) If the organization licensee is operating gaming | ||||||
| 23 | pursuant to an organization gaming license issued under the | ||||||
| 24 | Illinois Gambling Act, except the organization licensee | ||||||
| 25 | described in Section 19.5, then, for the 5-year period | ||||||
| 26 | beginning on the January 1 of the calendar year immediately | ||||||
| |||||||
| |||||||
| 1 | following the calendar year during which an organization | ||||||
| 2 | licensee begins conducting gaming operations pursuant to an | ||||||
| 3 | organization gaming license issued under the Illinois Gambling | ||||||
| 4 | Act, the organization licensee shall make capital | ||||||
| 5 | expenditures, in an amount equal to no less than 50% of the tax | ||||||
| 6 | credit under this Section, to the improvement and maintenance | ||||||
| 7 | of the backstretch, including, but not limited to, backstretch | ||||||
| 8 | barns, dormitories, and services for backstretch workers. | ||||||
| 9 | Those capital expenditures must be in addition to, and not in | ||||||
| 10 | lieu of, the capital expenditures made for backstretch | ||||||
| 11 | improvements in calendar year 2015, as reported to the Board in | ||||||
| 12 | the organization licensee's application for racing dates and as | ||||||
| 13 | certified by the Board. The organization licensee is required | ||||||
| 14 | to annually submit the list and amounts of these capital | ||||||
| 15 | expenditures to the Board by January 30th of the year following | ||||||
| 16 | the expenditure. | ||||||
| 17 | (c) If the organization licensee is conducting gaming in | ||||||
| 18 | accordance with paragraph (b), then, after the 5-year period | ||||||
| 19 | beginning on January 1 of the calendar year immediately | ||||||
| 20 | following the calendar year during which an organization | ||||||
| 21 | licensee begins conducting gaming operations pursuant to an | ||||||
| 22 | organization gaming license issued under the Illinois Gambling | ||||||
| 23 | Act, the organization license is ineligible to receive a tax | ||||||
| 24 | credit under this Section. | ||||||
| 25 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| |||||||
| |||||||
| 1 | (230 ILCS 5/36)
(from Ch. 8, par. 37-36)
| ||||||
| 2 | Sec. 36. (a) Whoever administers or conspires to administer | ||||||
| 3 | to
any horse a hypnotic, narcotic, stimulant, depressant or any | ||||||
| 4 | chemical
substance which may affect the speed of a horse at any | ||||||
| 5 | time in any race
where the purse or any part of the purse is | ||||||
| 6 | made of money authorized by any
Section of this Act, except | ||||||
| 7 | those chemical substances permitted by ruling of
the Board, | ||||||
| 8 | internally, externally or by hypodermic method in a race or | ||||||
| 9 | prior
thereto, or whoever knowingly enters a horse in any race | ||||||
| 10 | within a period of 24
hours after any hypnotic, narcotic, | ||||||
| 11 | stimulant, depressant or any other chemical
substance which may | ||||||
| 12 | affect the speed of a horse at any time, except those
chemical | ||||||
| 13 | substances permitted by ruling of the Board, has been | ||||||
| 14 | administered to
such horse either internally or externally or | ||||||
| 15 | by hypodermic method for the
purpose of increasing or retarding | ||||||
| 16 | the speed of such horse shall be guilty of a
Class 4 felony. | ||||||
| 17 | The Board shall suspend or revoke such violator's license.
| ||||||
| 18 | (b) The term "hypnotic" as used in this Section includes | ||||||
| 19 | all barbituric
acid preparations and derivatives.
| ||||||
| 20 | (c) The term "narcotic" as used in this Section includes | ||||||
| 21 | opium and
all its alkaloids, salts, preparations and | ||||||
| 22 | derivatives, cocaine
and all its salts, preparations and | ||||||
| 23 | derivatives and substitutes.
| ||||||
| 24 | (d) The provisions of this Section and the treatment | ||||||
| 25 | authorized in this Section
apply to horses entered in and | ||||||
| 26 | competing in race meetings as defined in
Section 3.07 of this | ||||||
| |||||||
| |||||||
| 1 | Act and to horses entered in and competing at any county
fair.
| ||||||
| 2 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 3 | (230 ILCS 5/40) (from Ch. 8, par. 37-40)
| ||||||
| 4 | Sec. 40.
(a) The imposition of any fine or penalty provided | ||||||
| 5 | in this Act
shall not preclude the Board in its rules and | ||||||
| 6 | regulations from imposing a
fine or penalty for any other | ||||||
| 7 | action which, in the Board's discretion, is a
detriment or | ||||||
| 8 | impediment to horse racing.
| ||||||
| 9 | (b) The Director of Agriculture or his or her authorized | ||||||
| 10 | representative
shall impose the following monetary penalties | ||||||
| 11 | and hold administrative
hearings as required for failure to | ||||||
| 12 | submit the following applications,
lists, or reports within the | ||||||
| 13 | time period, date or manner required by
statute or rule or for | ||||||
| 14 | removing a foal from Illinois prior to inspection:
| ||||||
| 15 | (1) late filing of a renewal application for offering | ||||||
| 16 | or standing
stallion for service:
| ||||||
| 17 | (A) if an application is submitted no more than 30 | ||||||
| 18 | days late, $50;
| ||||||
| 19 | (B) if an application is submitted no more than 45 | ||||||
| 20 | days late, $150; or
| ||||||
| 21 | (C) if an application is submitted more than 45 | ||||||
| 22 | days late, if filing
of the application is allowed | ||||||
| 23 | under an administrative hearing, $250;
| ||||||
| 24 | (2) late filing of list or report of mares bred:
| ||||||
| 25 | (A) if a list or report is submitted no more than | ||||||
| |||||||
| |||||||
| 1 | 30 days late, $50;
| ||||||
| 2 | (B) if a list or report is submitted no more than | ||||||
| 3 | 60 days late, $150; or
| ||||||
| 4 | (C) if a list or report is submitted more than 60 | ||||||
| 5 | days late, if filing
of the list or report is allowed | ||||||
| 6 | under an administrative hearing, $250;
| ||||||
| 7 | (3) filing an Illinois foaled thoroughbred mare status | ||||||
| 8 | report after the statutory deadline as provided in | ||||||
| 9 | subsection (k) of Section 30 of this Act
December 31:
| ||||||
| 10 | (A) if a report is submitted no more than 30 days | ||||||
| 11 | late, $50;
| ||||||
| 12 | (B) if a report is submitted no more than 90 days | ||||||
| 13 | late, $150;
| ||||||
| 14 | (C) if a report is submitted no more than 150 days | ||||||
| 15 | late, $250; or
| ||||||
| 16 | (D) if a report is submitted more than 150 days | ||||||
| 17 | late, if filing of
the report is allowed under an | ||||||
| 18 | administrative hearing, $500;
| ||||||
| 19 | (4) late filing of application for foal eligibility | ||||||
| 20 | certificate:
| ||||||
| 21 | (A) if an application is submitted no more than 30 | ||||||
| 22 | days late, $50;
| ||||||
| 23 | (B) if an application is submitted no more than 90 | ||||||
| 24 | days late, $150;
| ||||||
| 25 | (C) if an application is submitted no more than 150 | ||||||
| 26 | days late, $250; or
| ||||||
| |||||||
| |||||||
| 1 | (D) if an application is submitted more than 150 | ||||||
| 2 | days late, if
filing of the application is allowed | ||||||
| 3 | under an administrative hearing, $500;
| ||||||
| 4 | (5) failure to report the intent to remove a foal from | ||||||
| 5 | Illinois prior
to inspection, identification and | ||||||
| 6 | certification by a Department of
Agriculture investigator, | ||||||
| 7 | $50; and
| ||||||
| 8 | (6) if a list or report of mares bred is incomplete, | ||||||
| 9 | $50 per mare not
included on the list or report.
| ||||||
| 10 | Any person upon whom monetary penalties are imposed under | ||||||
| 11 | this Section 3
times within a 5-year period shall have any | ||||||
| 12 | further monetary penalties
imposed at double the amounts set | ||||||
| 13 | forth above. All monies assessed and
collected for violations | ||||||
| 14 | relating to thoroughbreds shall be paid into the
Illinois | ||||||
| 15 | Thoroughbred Breeders Fund. All monies assessed and collected | ||||||
| 16 | for
violations relating to standardbreds shall be paid into the | ||||||
| 17 | Illinois Standardbred
Breeders Fund.
| ||||||
| 18 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 19 | (230 ILCS 5/54.75)
| ||||||
| 20 | Sec. 54.75. Horse Racing Equity Trust Fund. | ||||||
| 21 | (a) There is created a Fund to be known as the Horse
Racing
| ||||||
| 22 | Equity Trust Fund, which is a non-appropriated trust fund held | ||||||
| 23 | separate and apart from State moneys. The Fund shall consist of | ||||||
| 24 | moneys paid into it by owners licensees under
the Illinois | ||||||
| 25 | Riverboat Gambling Act for the purposes described in this | ||||||
| |||||||
| |||||||
| 1 | Section. The Fund shall
be administered
by the Board. Moneys in | ||||||
| 2 | the Fund shall be distributed as directed and certified by the | ||||||
| 3 | Board in accordance with the provisions of subsection (b). | ||||||
| 4 | (b) The moneys deposited into the Fund, plus any accrued | ||||||
| 5 | interest on those moneys, shall be distributed
within 10 days | ||||||
| 6 | after those moneys are deposited into the Fund as follows: | ||||||
| 7 | (1) Sixty percent of all moneys distributed under this | ||||||
| 8 | subsection shall be
distributed to organization licensees | ||||||
| 9 | to be distributed at their race
meetings as purses. | ||||||
| 10 | Fifty-seven percent of the amount distributed under this
| ||||||
| 11 | paragraph (1) shall be distributed for thoroughbred race | ||||||
| 12 | meetings and
43% shall be distributed for standardbred race | ||||||
| 13 | meetings. Within each
breed, moneys shall be allocated to | ||||||
| 14 | each organization licensee's purse
fund in accordance with | ||||||
| 15 | the ratio between the purses generated for that
breed by | ||||||
| 16 | that licensee during the prior calendar year and the total | ||||||
| 17 | purses
generated throughout the State for that breed during | ||||||
| 18 | the prior calendar
year by licensees in the current | ||||||
| 19 | calendar year. | ||||||
| 20 | (2) The remaining 40% of the moneys distributed under | ||||||
| 21 | this
subsection (b) shall be distributed as follows: | ||||||
| 22 | (A) 11% shall be distributed to any person (or its | ||||||
| 23 | successors or assigns) who had operating control of a | ||||||
| 24 | racetrack that conducted live racing in 2002 at a | ||||||
| 25 | racetrack in a
county with at least 230,000 inhabitants | ||||||
| 26 | that borders the Mississippi River and is a licensee in | ||||||
| |||||||
| |||||||
| 1 | the current year; and | ||||||
| 2 | (B) the remaining 89% shall be distributed pro rata
| ||||||
| 3 | according to the aggregate
proportion of total handle | ||||||
| 4 | from wagering on live races conducted in Illinois | ||||||
| 5 | (irrespective of where the wagers are placed) for | ||||||
| 6 | calendar years 2004 and 2005
to any person (or its
| ||||||
| 7 | successors or assigns) who (i) had
majority operating | ||||||
| 8 | control of a racing facility at which live racing was | ||||||
| 9 | conducted in
calendar year 2002, (ii) is a licensee in | ||||||
| 10 | the current
year, and (iii) is not eligible to receive | ||||||
| 11 | moneys under subparagraph (A) of this paragraph (2). | ||||||
| 12 | The moneys received by an organization licensee | ||||||
| 13 | under this paragraph (2) shall be used by each | ||||||
| 14 | organization licensee to improve, maintain, market, | ||||||
| 15 | and otherwise operate its racing facilities to conduct | ||||||
| 16 | live racing, which shall include backstretch services | ||||||
| 17 | and capital improvements related to live racing and the | ||||||
| 18 | backstretch. Any organization licensees sharing common | ||||||
| 19 | ownership may pool the moneys received and spent at all | ||||||
| 20 | racing facilities commonly owned in order to meet these | ||||||
| 21 | requirements. | ||||||
| 22 | If any person identified in this paragraph (2) becomes
| ||||||
| 23 | ineligible to receive moneys from the Fund, such amount | ||||||
| 24 | shall be redistributed
among the remaining persons in | ||||||
| 25 | proportion to their percentages otherwise
calculated. | ||||||
| 26 | (c) The Board shall monitor organization licensees to | ||||||
| |||||||
| |||||||
| 1 | ensure that moneys paid to organization licensees under this | ||||||
| 2 | Section are distributed by the organization licensees as | ||||||
| 3 | provided in subsection (b).
| ||||||
| 4 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 5 | (230 ILCS 10/5.3 rep.) | ||||||
| 6 | (230 ILCS 10/7.7 rep.) | ||||||
| 7 | (230 ILCS 10/7.8 rep.) | ||||||
| 8 | (230 ILCS 10/7.10 rep.) | ||||||
| 9 | (230 ILCS 10/7.11 rep.) | ||||||
| 10 | (230 ILCS 10/7.12 rep.) | ||||||
| 11 | (230 ILCS 10/7.13 rep.) | ||||||
| 12 | (230 ILCS 10/7.14 rep.) | ||||||
| 13 | (230 ILCS 10/7.15 rep.) | ||||||
| 14 | Section 10-410. The Illinois Gambling Act is amended by | ||||||
| 15 | repealing Sections 5.3, 7.7, 7.8, 7.10, 7.11, 7.12, 7.13, 7.14, | ||||||
| 16 | and 7.15, all as added by Public Act 101-31.
| ||||||
| 17 | Section 10-415. The Illinois Gambling Act is amended by | ||||||
| 18 | changing Sections 1, 2, 3, 4, 5, 5.1, 6, 7, 7.3, 7.5, 8, 9, 11, | ||||||
| 19 | 11.1, 12, 14, 15, 17, 17.1, 18, 18.1, 19, 20, and 24 as | ||||||
| 20 | follows:
| ||||||
| 21 | (230 ILCS 10/1) (from Ch. 120, par. 2401)
| ||||||
| 22 | Sec. 1. Short title. This Act shall be known and may be | ||||||
| 23 | cited as the
Illinois Riverboat Gambling Act.
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 2 | (230 ILCS 10/2) (from Ch. 120, par. 2402)
| ||||||
| 3 | Sec. 2. Legislative Intent.
| ||||||
| 4 | (a) This Act is intended to benefit the
people of the State | ||||||
| 5 | of Illinois
by assisting economic development, and promoting | ||||||
| 6 | Illinois tourism,
and by increasing the amount of revenues | ||||||
| 7 | available to the State to assist and
support education, and to | ||||||
| 8 | defray State expenses.
| ||||||
| 9 | (b) While authorization of riverboat and casino gambling | ||||||
| 10 | will enhance investment,
beautification, development and | ||||||
| 11 | tourism in Illinois, it is recognized that it will do so
| ||||||
| 12 | successfully only if public confidence and trust in the | ||||||
| 13 | credibility and
integrity of the gambling operations and the | ||||||
| 14 | regulatory process is
maintained. Therefore, regulatory | ||||||
| 15 | provisions of this Act are designed to
strictly regulate the | ||||||
| 16 | facilities, persons, associations and practices
related to | ||||||
| 17 | gambling operations pursuant to the police powers of the State,
| ||||||
| 18 | including comprehensive law enforcement supervision.
| ||||||
| 19 | (c) The Illinois Gaming Board established under this Act | ||||||
| 20 | should, as soon
as possible, inform each applicant for an | ||||||
| 21 | owners license of the Board's
intent to grant or deny a | ||||||
| 22 | license.
| ||||||
| 23 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 24 | (230 ILCS 10/3) (from Ch. 120, par. 2403)
| ||||||
| |||||||
| |||||||
| 1 | Sec. 3. Riverboat Gambling Authorized.
| ||||||
| 2 | (a) Riverboat and casino gambling
operations and gaming | ||||||
| 3 | operations pursuant to an organization gaming license and the | ||||||
| 4 | system of wagering
incorporated therein, as defined in this | ||||||
| 5 | Act, are hereby authorized to the
extent that they are carried | ||||||
| 6 | out in accordance with the provisions of this
Act.
| ||||||
| 7 | (b) This Act does not apply to the pari-mutuel system of | ||||||
| 8 | wagering used
or intended to be used in connection with the | ||||||
| 9 | horse-race meetings as
authorized under the Illinois Horse | ||||||
| 10 | Racing Act of 1975, lottery games
authorized under the Illinois | ||||||
| 11 | Lottery Law, bingo authorized under the Bingo
License and Tax | ||||||
| 12 | Act, charitable games authorized under the Charitable Games
Act | ||||||
| 13 | or pull tabs and jar games conducted under the Illinois Pull | ||||||
| 14 | Tabs and Jar
Games Act. This Act applies to gaming by an | ||||||
| 15 | organization gaming licensee authorized under the Illinois | ||||||
| 16 | Horse Racing Act of 1975 to the extent provided in that Act and | ||||||
| 17 | in this Act.
| ||||||
| 18 | (c) Riverboat gambling conducted pursuant to this Act may | ||||||
| 19 | be authorized
upon any water within the State of Illinois or | ||||||
| 20 | any
water other than Lake Michigan which constitutes a boundary | ||||||
| 21 | of the State
of Illinois.
Notwithstanding any provision in this | ||||||
| 22 | subsection (c) to the contrary, a
licensee that receives its | ||||||
| 23 | license pursuant to subsection (e-5) of Section 7
may
conduct | ||||||
| 24 | riverboat gambling on Lake Michigan from a home dock located on | ||||||
| 25 | Lake
Michigan subject to any limitations contained in Section | ||||||
| 26 | 7. Notwithstanding any provision in this subsection (c) to the | ||||||
| |||||||
| |||||||
| 1 | contrary, a licensee may conduct gambling at its home dock | ||||||
| 2 | facility as provided in Sections 7 and 11. A licensee may | ||||||
| 3 | conduct riverboat gambling authorized under this Act
| ||||||
| 4 | regardless of whether it conducts excursion cruises. A licensee | ||||||
| 5 | may permit
the continuous ingress and egress of passengers for | ||||||
| 6 | the purpose of
gambling.
| ||||||
| 7 | (d) Gambling that is conducted in accordance with this Act | ||||||
| 8 | using slot machines and video games of chance and other | ||||||
| 9 | electronic gambling games as defined in both this Act and the | ||||||
| 10 | Illinois Horse Racing Act of 1975 is authorized. | ||||||
| 11 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 12 | (230 ILCS 10/4) (from Ch. 120, par. 2404)
| ||||||
| 13 | Sec. 4. Definitions. As used in this Act:
| ||||||
| 14 | (a) "Board" means the Illinois Gaming Board.
| ||||||
| 15 | (b) "Occupational license" means a license issued by the | ||||||
| 16 | Board to a
person or entity to perform an occupation which the | ||||||
| 17 | Board has identified as
requiring a license to engage in | ||||||
| 18 | riverboat gambling, casino gambling, or gaming pursuant to an | ||||||
| 19 | organization gaming license issued under this Act in Illinois.
| ||||||
| 20 | (c) "Gambling game" includes, but is not limited to, | ||||||
| 21 | baccarat,
twenty-one, poker, craps, slot machine, video game of | ||||||
| 22 | chance, roulette
wheel, klondike table, punchboard, faro | ||||||
| 23 | layout, keno layout, numbers
ticket, push card, jar ticket, or | ||||||
| 24 | pull tab which is authorized by the Board
as a wagering device | ||||||
| 25 | under this Act.
| ||||||
| |||||||
| |||||||
| 1 | (d) "Riverboat" means a self-propelled excursion boat, a
| ||||||
| 2 | permanently moored barge, or permanently moored barges that are | ||||||
| 3 | permanently
fixed together to operate as one vessel, on which | ||||||
| 4 | lawful gambling is
authorized and licensed as
provided in this | ||||||
| 5 | Act.
| ||||||
| 6 | "Slot machine" means any mechanical, electrical, or other | ||||||
| 7 | device, contrivance, or machine that is authorized by the Board | ||||||
| 8 | as a wagering device under this Act which, upon insertion of a | ||||||
| 9 | coin, currency, token, or similar object therein, or upon | ||||||
| 10 | payment of any consideration whatsoever, is available to play | ||||||
| 11 | or operate, the play or operation of which may deliver or | ||||||
| 12 | entitle the person playing or operating the machine to receive | ||||||
| 13 | cash, premiums, merchandise, tokens, or anything of value | ||||||
| 14 | whatsoever, whether the payoff is made automatically from the | ||||||
| 15 | machine or in any other manner whatsoever. A slot machine: | ||||||
| 16 | (1) may utilize spinning reels or video displays or | ||||||
| 17 | both; | ||||||
| 18 | (2) may or may not dispense coins, tickets, or tokens | ||||||
| 19 | to winning patrons; | ||||||
| 20 | (3) may use an electronic credit system for receiving | ||||||
| 21 | wagers and making payouts; and | ||||||
| 22 | (4) may simulate a table game. | ||||||
| 23 | "Slot machine" does not include table games authorized by | ||||||
| 24 | the Board as a wagering device under this Act. | ||||||
| 25 | (e) "Managers license" means a license issued by the Board | ||||||
| 26 | to a person or
entity
to manage gambling operations conducted | ||||||
| |||||||
| |||||||
| 1 | by the State pursuant to Section 7.3.
| ||||||
| 2 | (f) "Dock" means the location where a riverboat moors for | ||||||
| 3 | the purpose of
embarking passengers for and disembarking | ||||||
| 4 | passengers from the riverboat.
| ||||||
| 5 | (g) "Gross receipts" means the total amount of money | ||||||
| 6 | exchanged for the
purchase of chips, tokens, or electronic | ||||||
| 7 | cards by riverboat patrons.
| ||||||
| 8 | (h) "Adjusted gross receipts" means the gross receipts less
| ||||||
| 9 | winnings paid to wagerers.
| ||||||
| 10 | (i) "Cheat" means to alter the selection of criteria which | ||||||
| 11 | determine the
result of a gambling game or the amount or | ||||||
| 12 | frequency of payment in a gambling
game.
| ||||||
| 13 | (j) (Blank).
| ||||||
| 14 | (k) "Gambling operation" means the conduct of authorized | ||||||
| 15 | gambling games authorized under this Act
upon a riverboat or in | ||||||
| 16 | a casino or authorized under this Act and the Illinois Horse | ||||||
| 17 | Racing Act of 1975 at an organization gaming facility.
| ||||||
| 18 | (l) "License bid" means the lump sum amount of money that | ||||||
| 19 | an applicant
bids and agrees to pay the State in return for an | ||||||
| 20 | owners license that is issued or
re-issued on or after July 1, | ||||||
| 21 | 2003.
| ||||||
| 22 | "Table game" means a live gaming apparatus upon which | ||||||
| 23 | gaming is conducted or that determines an outcome that is the | ||||||
| 24 | object of a wager, including, but not limited to, baccarat, | ||||||
| 25 | twenty-one, blackjack, poker, craps, roulette wheel, klondike | ||||||
| 26 | table, punchboard, faro layout, keno layout, numbers ticket, | ||||||
| |||||||
| |||||||
| 1 | push card, jar ticket, pull tab, or other similar games that | ||||||
| 2 | are authorized by the Board as a wagering device under this | ||||||
| 3 | Act. "Table game" does not include slot machines or video games | ||||||
| 4 | of chance. | ||||||
| 5 | (m) The terms "minority person", "woman", and "person with | ||||||
| 6 | a disability" shall have the same meaning
as
defined in
Section | ||||||
| 7 | 2 of the Business Enterprise for Minorities, Women, and Persons | ||||||
| 8 | with
Disabilities Act.
| ||||||
| 9 | "Casino" means a facility at which lawful gambling is | ||||||
| 10 | authorized as provided in this Act. | ||||||
| 11 | "Owners license" means a license to conduct riverboat or | ||||||
| 12 | casino gambling operations, but does not include an | ||||||
| 13 | organization gaming license. | ||||||
| 14 | "Licensed owner" means a person who holds an owners | ||||||
| 15 | license. | ||||||
| 16 | "Organization gaming facility" means that portion of an
| ||||||
| 17 | organization licensee's racetrack facilities at which gaming | ||||||
| 18 | authorized under Section 7.7 is conducted. | ||||||
| 19 | "Organization gaming license" means a license issued by the
| ||||||
| 20 | Illinois Gaming Board under Section 7.7 of this Act authorizing | ||||||
| 21 | gaming pursuant to that Section at an organization gaming
| ||||||
| 22 | facility. | ||||||
| 23 | "Organization gaming licensee" means an entity that holds
| ||||||
| 24 | an organization gaming license. | ||||||
| 25 | "Organization licensee" means an entity authorized by the | ||||||
| 26 | Illinois Racing Board to conduct pari-mutuel wagering in | ||||||
| |||||||
| |||||||
| 1 | accordance with the Illinois Horse Racing Act of 1975. With | ||||||
| 2 | respect only to gaming pursuant to an organization gaming | ||||||
| 3 | license, "organization licensee" includes the authorization | ||||||
| 4 | for gaming created under subsection (a) of Section 56 of the | ||||||
| 5 | Illinois Horse Racing Act of 1975. | ||||||
| 6 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 7 | (230 ILCS 10/5) (from Ch. 120, par. 2405)
| ||||||
| 8 | Sec. 5. Gaming Board.
| ||||||
| 9 | (a) (1) There is hereby established the
Illinois Gaming | ||||||
| 10 | Board, which shall have the powers and duties specified in
this | ||||||
| 11 | Act, and all other powers necessary and proper to fully and
| ||||||
| 12 | effectively execute this Act for the purpose of administering, | ||||||
| 13 | regulating,
and enforcing the system of riverboat and casino | ||||||
| 14 | gambling established by this Act and gaming pursuant to an | ||||||
| 15 | organization gaming license issued under this Act. Its
| ||||||
| 16 | jurisdiction shall extend under this Act to every person, | ||||||
| 17 | association,
corporation, partnership and trust involved in | ||||||
| 18 | riverboat and casino gambling
operations and gaming pursuant to | ||||||
| 19 | an organization gaming license issued under this Act in the | ||||||
| 20 | State of Illinois.
| ||||||
| 21 | (2) The Board shall consist of 5 members to be appointed by | ||||||
| 22 | the Governor
with the advice and consent of the Senate, one of | ||||||
| 23 | whom shall be designated
by the Governor to be chairperson | ||||||
| 24 | chairman. Each member shall have a reasonable
knowledge of the | ||||||
| 25 | practice, procedure and principles of gambling operations.
| ||||||
| |||||||
| |||||||
| 1 | Each member shall either be a resident of Illinois or shall | ||||||
| 2 | certify that he or she
will become a resident of Illinois | ||||||
| 3 | before taking office. | ||||||
| 4 | On and after the effective date of this amendatory Act of | ||||||
| 5 | the 101st General Assembly, new appointees to the Board must | ||||||
| 6 | include the following: | ||||||
| 7 | (A) One member who has received, at a minimum, a | ||||||
| 8 | bachelor's degree from an accredited school and at least 10 | ||||||
| 9 | years of verifiable experience in the fields of | ||||||
| 10 | investigation and law enforcement. | ||||||
| 11 | (B) One member who is a certified public accountant | ||||||
| 12 | with experience in auditing and with knowledge of complex | ||||||
| 13 | corporate structures and transactions. | ||||||
| 14 | (C) One member who has 5 years' experience as a | ||||||
| 15 | principal, senior officer, or director of a company or | ||||||
| 16 | business with either material responsibility for the daily | ||||||
| 17 | operations and management of the overall company or | ||||||
| 18 | business or material responsibility for the policy making | ||||||
| 19 | of the company or business. | ||||||
| 20 | (D) One member who is an attorney licensed to practice | ||||||
| 21 | law in Illinois for at least 5 years. | ||||||
| 22 | Notwithstanding any provision of this subsection (a), the | ||||||
| 23 | requirements of subparagraphs (A) through (D) of this paragraph | ||||||
| 24 | (2) shall not apply to any person reappointed pursuant to | ||||||
| 25 | paragraph (3). | ||||||
| 26 | No more than 3 members of the Board may be from the same | ||||||
| |||||||
| |||||||
| 1 | political party. No Board member shall, within a period of one | ||||||
| 2 | year immediately preceding nomination, have been employed or | ||||||
| 3 | received compensation or fees for services from a person or | ||||||
| 4 | entity, or its parent or affiliate, that has engaged in | ||||||
| 5 | business with the Board, a licensee, or a licensee under the | ||||||
| 6 | Illinois Horse Racing Act of 1975. Board members must publicly | ||||||
| 7 | disclose all prior affiliations with gaming interests, | ||||||
| 8 | including any compensation, fees, bonuses, salaries, and other | ||||||
| 9 | reimbursement received from a person or entity, or its parent | ||||||
| 10 | or affiliate, that has engaged in business with the Board, a | ||||||
| 11 | licensee, or a licensee under the Illinois Horse Racing Act of | ||||||
| 12 | 1975. This disclosure must be made within 30 days after | ||||||
| 13 | nomination but prior to confirmation by the Senate and must be | ||||||
| 14 | made available to the members of the Senate. At least one | ||||||
| 15 | member
shall be experienced in law enforcement and criminal | ||||||
| 16 | investigation, at
least one member shall be a certified public | ||||||
| 17 | accountant experienced in
accounting and auditing, and at least | ||||||
| 18 | one member shall be a lawyer licensed
to practice law in | ||||||
| 19 | Illinois.
| ||||||
| 20 | (3) The terms of office of the Board members shall be 3 | ||||||
| 21 | years, except
that the terms of office of the initial Board | ||||||
| 22 | members appointed pursuant to
this Act will commence from the | ||||||
| 23 | effective date of this Act and run as
follows: one for a term | ||||||
| 24 | ending July 1, 1991, 2 for a term ending July 1,
1992, and 2 for | ||||||
| 25 | a term ending July 1, 1993. Upon the expiration of the
| ||||||
| 26 | foregoing terms, the successors of such members shall serve a | ||||||
| |||||||
| |||||||
| 1 | term for 3
years and until their successors are appointed and | ||||||
| 2 | qualified for like terms.
Vacancies in the Board shall be | ||||||
| 3 | filled for the unexpired term in like
manner as original | ||||||
| 4 | appointments. Each member of the Board shall be
eligible for | ||||||
| 5 | reappointment at the discretion of the Governor with the
advice | ||||||
| 6 | and consent of the Senate.
| ||||||
| 7 | (4) Each member of the Board shall receive $300 for each | ||||||
| 8 | day the
Board meets and for each day the member conducts any | ||||||
| 9 | hearing pursuant to
this Act. Each member of the Board shall | ||||||
| 10 | also be reimbursed for all actual
and necessary expenses and | ||||||
| 11 | disbursements incurred in the execution of official
duties.
| ||||||
| 12 | (5) No person shall be appointed a member of the Board or | ||||||
| 13 | continue to be
a member of the Board who is, or whose spouse, | ||||||
| 14 | child or parent is, a member
of the board of directors of, or a | ||||||
| 15 | person financially interested in, any
gambling operation | ||||||
| 16 | subject to the jurisdiction of this Board, or any race
track, | ||||||
| 17 | race meeting, racing association or the operations thereof | ||||||
| 18 | subject
to the jurisdiction of the Illinois Racing Board. No | ||||||
| 19 | Board member shall
hold any other public office. No person | ||||||
| 20 | shall be a
member of the Board who is not of good moral | ||||||
| 21 | character or who has been
convicted of, or is under indictment | ||||||
| 22 | for, a felony under the laws of
Illinois or any other state, or | ||||||
| 23 | the United States.
| ||||||
| 24 | (5.5) No member of the Board shall engage in any political | ||||||
| 25 | activity. For the purposes of this Section, "political" means | ||||||
| 26 | any activity in support
of or in connection with any campaign | ||||||
| |||||||
| |||||||
| 1 | for federal, State, or local elective office or any political
| ||||||
| 2 | organization, but does not include activities (i) relating to | ||||||
| 3 | the support or
opposition of any executive, legislative, or | ||||||
| 4 | administrative action (as those
terms are defined in Section 2 | ||||||
| 5 | of the Lobbyist Registration Act), (ii) relating
to collective | ||||||
| 6 | bargaining, or (iii) that are
otherwise
in furtherance of the | ||||||
| 7 | person's official
State duties or governmental and public | ||||||
| 8 | service functions.
| ||||||
| 9 | (6) Any member of the Board may be removed by the Governor | ||||||
| 10 | for neglect
of duty, misfeasance, malfeasance, or nonfeasance | ||||||
| 11 | in office or for engaging in any political activity.
| ||||||
| 12 | (7) Before entering upon the discharge of the duties of his | ||||||
| 13 | office, each
member of the Board shall take an oath that he | ||||||
| 14 | will faithfully execute the
duties of his office according to | ||||||
| 15 | the laws of the State and the rules and
regulations adopted | ||||||
| 16 | therewith and shall give bond to the State of Illinois,
| ||||||
| 17 | approved by the Governor, in the sum of $25,000. Every such | ||||||
| 18 | bond, when
duly executed and approved, shall be recorded in the | ||||||
| 19 | office of the
Secretary of State. Whenever the Governor | ||||||
| 20 | determines that the bond of any
member of the Board has become | ||||||
| 21 | or is likely to become invalid or
insufficient, he shall | ||||||
| 22 | require such member forthwith to renew his bond,
which is to be | ||||||
| 23 | approved by the Governor. Any member of the Board who fails
to | ||||||
| 24 | take oath and give bond within 30 days from the date of his | ||||||
| 25 | appointment,
or who fails to renew his bond within 30 days | ||||||
| 26 | after it is demanded by the
Governor, shall be guilty of | ||||||
| |||||||
| |||||||
| 1 | neglect of duty and may be removed by the
Governor. The cost of | ||||||
| 2 | any bond given by any member of the Board under this
Section | ||||||
| 3 | shall be taken to be a part of the necessary expenses of the | ||||||
| 4 | Board.
| ||||||
| 5 | (7.5) For the examination of all mechanical, | ||||||
| 6 | electromechanical, or electronic table games, slot machines, | ||||||
| 7 | slot accounting systems, sports wagering systems, and other | ||||||
| 8 | electronic gaming equipment, and the field inspection of such | ||||||
| 9 | systems, games, and machines, for compliance with this Act, the | ||||||
| 10 | Board shall may utilize the services of one or more independent | ||||||
| 11 | outside testing laboratories that have been accredited in | ||||||
| 12 | accordance with ISO/IEC 17025 by an accreditation body that is | ||||||
| 13 | a signatory to the International Laboratory Accreditation | ||||||
| 14 | Cooperation Mutual Recognition Agreement signifying they by a | ||||||
| 15 | national accreditation body and that, in the judgment of the | ||||||
| 16 | Board, are qualified to perform such examinations. | ||||||
| 17 | Notwithstanding any law to the contrary, the Board shall | ||||||
| 18 | consider the licensing of independent outside testing | ||||||
| 19 | laboratory applicants in accordance with procedures | ||||||
| 20 | established by the Board by rule. The Board shall not withhold | ||||||
| 21 | its approval of an independent outside testing laboratory | ||||||
| 22 | license applicant that has been accredited as required under | ||||||
| 23 | this paragraph (7.5) and is licensed in gaming jurisdictions | ||||||
| 24 | comparable to Illinois. Upon the finalization of required | ||||||
| 25 | rules, the Board shall license independent testing | ||||||
| 26 | laboratories and accept the test reports of any licensed | ||||||
| |||||||
| |||||||
| 1 | testing laboratory of the system's, game's, or machine | ||||||
| 2 | manufacturer's choice, notwithstanding the existence of | ||||||
| 3 | contracts between the Board and any independent testing | ||||||
| 4 | laboratory. | ||||||
| 5 | (8) The Board shall employ such
personnel as may be | ||||||
| 6 | necessary to carry out its functions and shall determine the | ||||||
| 7 | salaries of all personnel, except those personnel whose | ||||||
| 8 | salaries are determined under the terms of a collective | ||||||
| 9 | bargaining agreement. No
person shall be employed to serve the | ||||||
| 10 | Board who is, or whose spouse, parent
or child is, an official | ||||||
| 11 | of, or has a financial interest in or financial
relation with, | ||||||
| 12 | any operator engaged in gambling operations within this
State | ||||||
| 13 | or any organization engaged in conducting horse racing within | ||||||
| 14 | this
State. For the one year immediately preceding employment, | ||||||
| 15 | an employee shall not have been employed or received | ||||||
| 16 | compensation or fees for services from a person or entity, or | ||||||
| 17 | its parent or affiliate, that has engaged in business with the | ||||||
| 18 | Board, a licensee, or a licensee under the Illinois Horse | ||||||
| 19 | Racing Act of 1975. Any employee violating these prohibitions | ||||||
| 20 | shall be subject to
termination of employment.
| ||||||
| 21 | (9) An Administrator shall perform any and all duties that | ||||||
| 22 | the Board
shall assign him. The salary of the Administrator | ||||||
| 23 | shall be determined by
the Board and, in addition,
he shall be | ||||||
| 24 | reimbursed for all actual and necessary expenses incurred by
| ||||||
| 25 | him in discharge of his official duties. The Administrator | ||||||
| 26 | shall keep
records of all proceedings of the Board and shall | ||||||
| |||||||
| |||||||
| 1 | preserve all records,
books, documents and other papers | ||||||
| 2 | belonging to the Board or entrusted to
its care. The | ||||||
| 3 | Administrator shall devote his full time to the duties of
the | ||||||
| 4 | office and shall not hold any other office or employment.
| ||||||
| 5 | (b) The Board shall have general responsibility for the | ||||||
| 6 | implementation
of this Act. Its duties include, without | ||||||
| 7 | limitation, the following:
| ||||||
| 8 | (1) To decide promptly and in reasonable order all | ||||||
| 9 | license applications.
Any party aggrieved by an action of | ||||||
| 10 | the Board denying, suspending,
revoking, restricting or | ||||||
| 11 | refusing to renew a license may request a hearing
before | ||||||
| 12 | the Board. A request for a hearing must be made to the | ||||||
| 13 | Board in
writing within 5 days after service of notice of | ||||||
| 14 | the action of the Board.
Notice of the action of the Board | ||||||
| 15 | shall be served either by personal
delivery or by certified | ||||||
| 16 | mail, postage prepaid, to the aggrieved party.
Notice | ||||||
| 17 | served by certified mail shall be deemed complete on the | ||||||
| 18 | business
day following the date of such mailing. The Board | ||||||
| 19 | shall conduct any such all
requested hearings promptly and | ||||||
| 20 | in reasonable order;
| ||||||
| 21 | (2) To conduct all hearings pertaining to civil | ||||||
| 22 | violations of this Act
or rules and regulations promulgated | ||||||
| 23 | hereunder;
| ||||||
| 24 | (3) To promulgate such rules and regulations as in its | ||||||
| 25 | judgment may be
necessary to protect or enhance the | ||||||
| 26 | credibility and integrity of gambling
operations | ||||||
| |||||||
| |||||||
| 1 | authorized by this Act and the regulatory process | ||||||
| 2 | hereunder;
| ||||||
| 3 | (4) To provide for the establishment and collection of | ||||||
| 4 | all license and
registration fees and taxes imposed by this | ||||||
| 5 | Act and the rules and
regulations issued pursuant hereto. | ||||||
| 6 | All such fees and taxes shall be
deposited into the State | ||||||
| 7 | Gaming Fund;
| ||||||
| 8 | (5) To provide for the levy and collection of penalties | ||||||
| 9 | and fines for the
violation of provisions of this Act and | ||||||
| 10 | the rules and regulations
promulgated hereunder. All such | ||||||
| 11 | fines and penalties shall be deposited
into the Education | ||||||
| 12 | Assistance Fund, created by Public Act 86-0018, of the
| ||||||
| 13 | State of Illinois;
| ||||||
| 14 | (6) To be present through its inspectors and agents any | ||||||
| 15 | time gambling
operations are conducted on any riverboat, in | ||||||
| 16 | any casino, or at any organization gaming
facility for the | ||||||
| 17 | purpose of certifying the
revenue thereof, receiving | ||||||
| 18 | complaints from the public, and conducting such
other | ||||||
| 19 | investigations into the conduct of the gambling games and | ||||||
| 20 | the
maintenance of the equipment as from time to time the | ||||||
| 21 | Board may deem
necessary and proper;
| ||||||
| 22 | (7) To review and rule upon any complaint by a licensee
| ||||||
| 23 | regarding any investigative procedures of the State which | ||||||
| 24 | are unnecessarily
disruptive of gambling operations. The | ||||||
| 25 | need to inspect and investigate
shall be presumed at all | ||||||
| 26 | times. The disruption of a licensee's operations
shall be | ||||||
| |||||||
| |||||||
| 1 | proved by clear and convincing evidence, and establish | ||||||
| 2 | that: (A)
the procedures had no reasonable law enforcement | ||||||
| 3 | purposes, and (B) the
procedures were so disruptive as to | ||||||
| 4 | unreasonably inhibit gambling operations;
| ||||||
| 5 | (8) To hold at least one meeting each quarter of the | ||||||
| 6 | fiscal
year. In addition, special meetings may be called by | ||||||
| 7 | the Chairman or any 2
Board members upon 72 hours written | ||||||
| 8 | notice to each member. All Board
meetings shall be subject | ||||||
| 9 | to the Open Meetings Act. Three members of the
Board shall | ||||||
| 10 | constitute a quorum, and 3 votes shall be required for any
| ||||||
| 11 | final determination by the Board. The Board shall keep a | ||||||
| 12 | complete and
accurate record of all its meetings. A | ||||||
| 13 | majority of the members of the Board
shall constitute a | ||||||
| 14 | quorum for the transaction of any business, for the
| ||||||
| 15 | performance of any duty, or for the exercise of any power | ||||||
| 16 | which this Act
requires the Board members to transact, | ||||||
| 17 | perform or exercise en banc, except
that, upon order of the | ||||||
| 18 | Board, one of the Board members or an
administrative law | ||||||
| 19 | judge designated by the Board may conduct any hearing
| ||||||
| 20 | provided for under this Act or by Board rule and may | ||||||
| 21 | recommend findings and
decisions to the Board. The Board | ||||||
| 22 | member or administrative law judge
conducting such hearing | ||||||
| 23 | shall have all powers and rights granted to the
Board in | ||||||
| 24 | this Act. The record made at the time of the hearing shall | ||||||
| 25 | be
reviewed by the Board, or a majority thereof, and the | ||||||
| 26 | findings and decision
of the majority of the Board shall | ||||||
| |||||||
| |||||||
| 1 | constitute the order of the Board in
such case;
| ||||||
| 2 | (9) To maintain records which are separate and distinct | ||||||
| 3 | from the records
of any other State board or commission. | ||||||
| 4 | Such records shall be available
for public inspection and | ||||||
| 5 | shall accurately reflect all Board proceedings;
| ||||||
| 6 | (10) To file a written annual report with the Governor | ||||||
| 7 | on or before
July 1 each year and such additional reports | ||||||
| 8 | as the Governor may request.
The annual report shall | ||||||
| 9 | include a statement of receipts and disbursements
by the | ||||||
| 10 | Board, actions taken by the Board, and any additional | ||||||
| 11 | information
and recommendations which the Board may deem | ||||||
| 12 | valuable or which the Governor
may request;
| ||||||
| 13 | (11) (Blank);
| ||||||
| 14 | (12) (Blank);
| ||||||
| 15 | (13) To assume responsibility for administration and | ||||||
| 16 | enforcement of the
Video Gaming Act; and | ||||||
| 17 | (13.1) To assume responsibility for the administration | ||||||
| 18 | and enforcement
of operations at organization gaming | ||||||
| 19 | facilities pursuant to this Act and the
Illinois Horse | ||||||
| 20 | Racing Act of 1975; | ||||||
| 21 | (13.2) To assume responsibility for the administration | ||||||
| 22 | and enforcement
of the Sports Wagering Act; and | ||||||
| 23 | (14) To adopt, by rule, a code of conduct governing | ||||||
| 24 | Board members and employees that ensure, to the maximum | ||||||
| 25 | extent possible, that persons subject to this Code avoid | ||||||
| 26 | situations, relationships, or associations that may | ||||||
| |||||||
| |||||||
| 1 | represent or lead to a conflict of interest.
| ||||||
| 2 | Internal controls and changes submitted by licensees must | ||||||
| 3 | be reviewed and either approved or denied with cause within 90 | ||||||
| 4 | days after receipt of submission is deemed final by the | ||||||
| 5 | Illinois Gaming Board. In the event an internal control | ||||||
| 6 | submission or change does not meet the standards set by the | ||||||
| 7 | Board, staff of the Board must provide technical assistance to | ||||||
| 8 | the licensee to rectify such deficiencies within 90 days after | ||||||
| 9 | the initial submission and the revised submission must be | ||||||
| 10 | reviewed and approved or denied with cause within 90 days after | ||||||
| 11 | the date the revised submission is deemed final by the Board. | ||||||
| 12 | For the purposes of this paragraph, "with cause" means that the | ||||||
| 13 | approval of the submission would jeopardize the integrity of | ||||||
| 14 | gaming. In the event the Board staff has not acted within the | ||||||
| 15 | timeframe, the submission shall be deemed approved. | ||||||
| 16 | (c) The Board shall have jurisdiction over and shall | ||||||
| 17 | supervise all
gambling operations governed by this Act. The | ||||||
| 18 | Board shall have all powers
necessary and proper to fully and | ||||||
| 19 | effectively execute the provisions of
this Act, including, but | ||||||
| 20 | not limited to, the following:
| ||||||
| 21 | (1) To investigate applicants and determine the | ||||||
| 22 | eligibility of
applicants for licenses and to select among | ||||||
| 23 | competing applicants the
applicants which best serve the | ||||||
| 24 | interests of the citizens of Illinois.
| ||||||
| 25 | (2) To have jurisdiction and supervision over all | ||||||
| 26 | riverboat gambling
operations authorized under this Act in | ||||||
| |||||||
| |||||||
| 1 | this State and all persons in places on riverboats where | ||||||
| 2 | gambling
operations are conducted.
| ||||||
| 3 | (3) To promulgate rules and regulations for the purpose | ||||||
| 4 | of administering
the provisions of this Act and to | ||||||
| 5 | prescribe rules, regulations and
conditions under which | ||||||
| 6 | all riverboat gambling operations subject to this
Act in | ||||||
| 7 | the State shall be
conducted. Such rules and regulations | ||||||
| 8 | are to provide for the prevention of
practices detrimental | ||||||
| 9 | to the public interest and for the best interests of
| ||||||
| 10 | riverboat gambling, including rules and regulations | ||||||
| 11 | regarding the
inspection of organization gaming | ||||||
| 12 | facilities, casinos, and such riverboats, and the review of | ||||||
| 13 | any permits or licenses
necessary to operate a riverboat, | ||||||
| 14 | casino, or organization gaming facility under any laws or | ||||||
| 15 | regulations applicable
to riverboats, casinos, or | ||||||
| 16 | organization gaming facilities and to impose penalties for | ||||||
| 17 | violations thereof.
| ||||||
| 18 | (4) To enter the office, riverboats, casinos, | ||||||
| 19 | organization gaming facilities, and
other facilities, or | ||||||
| 20 | other
places of business of a licensee, where evidence of | ||||||
| 21 | the compliance or
noncompliance with the provisions of this | ||||||
| 22 | Act is likely to be found.
| ||||||
| 23 | (5) To investigate alleged violations of this Act or | ||||||
| 24 | the
rules of the Board and to take appropriate disciplinary
| ||||||
| 25 | action against a licensee or a holder of an occupational | ||||||
| 26 | license for a
violation, or institute appropriate legal | ||||||
| |||||||
| |||||||
| 1 | action for enforcement, or both.
| ||||||
| 2 | (6) To adopt standards for the licensing of all persons | ||||||
| 3 | and entities under this Act,
as well as for electronic or | ||||||
| 4 | mechanical gambling games, and to establish
fees for such | ||||||
| 5 | licenses.
| ||||||
| 6 | (7) To adopt appropriate standards for all | ||||||
| 7 | organization gaming facilities, riverboats, casinos,
and | ||||||
| 8 | other facilities authorized under this Act.
| ||||||
| 9 | (8) To require that the records, including financial or | ||||||
| 10 | other statements
of any licensee under this Act, shall be | ||||||
| 11 | kept in such manner as prescribed
by the Board and that any | ||||||
| 12 | such licensee involved in the ownership or
management of | ||||||
| 13 | gambling operations submit to the Board an annual balance
| ||||||
| 14 | sheet and profit and loss statement, list of the | ||||||
| 15 | stockholders or other
persons having a 1% or greater | ||||||
| 16 | beneficial interest in the gambling
activities of each | ||||||
| 17 | licensee, and any other information the Board deems
| ||||||
| 18 | necessary in order to effectively administer this Act and | ||||||
| 19 | all rules,
regulations, orders and final decisions | ||||||
| 20 | promulgated under this Act.
| ||||||
| 21 | (9) To conduct hearings, issue subpoenas for the | ||||||
| 22 | attendance of
witnesses and subpoenas duces tecum for the | ||||||
| 23 | production of books, records
and other pertinent documents | ||||||
| 24 | in accordance with the Illinois
Administrative Procedure | ||||||
| 25 | Act, and to administer oaths and affirmations to
the | ||||||
| 26 | witnesses, when, in the judgment of the Board, it is | ||||||
| |||||||
| |||||||
| 1 | necessary to
administer or enforce this Act or the Board | ||||||
| 2 | rules.
| ||||||
| 3 | (10) To prescribe a form to be used by any licensee | ||||||
| 4 | involved in the
ownership or management of gambling | ||||||
| 5 | operations as an
application for employment for their | ||||||
| 6 | employees.
| ||||||
| 7 | (11) To revoke or suspend licenses, as the Board may | ||||||
| 8 | see fit and in
compliance with applicable laws of the State | ||||||
| 9 | regarding administrative
procedures, and to review | ||||||
| 10 | applications for the renewal of licenses. The
Board may | ||||||
| 11 | suspend an owners license or an organization gaming | ||||||
| 12 | license, without notice or hearing upon a
determination | ||||||
| 13 | that the safety or health of patrons or employees is
| ||||||
| 14 | jeopardized by continuing a gambling operation conducted | ||||||
| 15 | under that license riverboat's operation. The suspension | ||||||
| 16 | may
remain in effect until the Board determines that the | ||||||
| 17 | cause for suspension
has been abated. The Board may revoke | ||||||
| 18 | an the owners license or organization gaming license upon a
| ||||||
| 19 | determination that the licensee owner has not made | ||||||
| 20 | satisfactory progress toward
abating the hazard.
| ||||||
| 21 | (12) To eject or exclude or authorize the ejection or | ||||||
| 22 | exclusion of, any
person from riverboat gambling | ||||||
| 23 | facilities where that such person is in violation
of this | ||||||
| 24 | Act, rules and regulations thereunder, or final orders of | ||||||
| 25 | the
Board, or where such person's conduct or reputation is | ||||||
| 26 | such that his or her
presence within the riverboat gambling | ||||||
| |||||||
| |||||||
| 1 | facilities may, in the opinion of
the Board, call into | ||||||
| 2 | question the honesty and integrity of the gambling
| ||||||
| 3 | operations or interfere with the orderly conduct thereof; | ||||||
| 4 | provided that the
propriety of such ejection or exclusion | ||||||
| 5 | is subject to subsequent hearing
by the Board.
| ||||||
| 6 | (13) To require all licensees of gambling operations to | ||||||
| 7 | utilize a
cashless wagering system whereby all players' | ||||||
| 8 | money is converted to tokens,
electronic cards, or chips | ||||||
| 9 | which shall be used only for wagering in the
gambling | ||||||
| 10 | establishment.
| ||||||
| 11 | (14) (Blank).
| ||||||
| 12 | (15) To suspend, revoke or restrict licenses, to | ||||||
| 13 | require the
removal of a licensee or an employee of a | ||||||
| 14 | licensee for a violation of this
Act or a Board rule or for | ||||||
| 15 | engaging in a fraudulent practice, and to
impose civil | ||||||
| 16 | penalties of up to $5,000 against individuals and up to
| ||||||
| 17 | $10,000 or an amount equal to the daily gross receipts, | ||||||
| 18 | whichever is
larger, against licensees for each violation | ||||||
| 19 | of any provision of the Act, any rules adopted by the | ||||||
| 20 | Board, any order of the Board or any other action
which, in | ||||||
| 21 | the Board's discretion, is a detriment or impediment to | ||||||
| 22 | riverboat
gambling operations.
| ||||||
| 23 | (16) To hire employees to gather information, conduct | ||||||
| 24 | investigations
and carry out any other tasks contemplated | ||||||
| 25 | under this Act.
| ||||||
| 26 | (17) To establish minimum levels of insurance to be | ||||||
| |||||||
| |||||||
| 1 | maintained by
licensees.
| ||||||
| 2 | (18) To authorize a licensee to sell or serve alcoholic | ||||||
| 3 | liquors, wine or
beer as defined in the Liquor Control Act | ||||||
| 4 | of 1934 on board a riverboat or in a casino
and to have | ||||||
| 5 | exclusive authority to establish the hours for sale and
| ||||||
| 6 | consumption of alcoholic liquor on board a riverboat or in | ||||||
| 7 | a casino, notwithstanding any
provision of the Liquor | ||||||
| 8 | Control Act of 1934 or any local ordinance, and
regardless | ||||||
| 9 | of whether the riverboat makes excursions. The
| ||||||
| 10 | establishment of the hours for sale and consumption of | ||||||
| 11 | alcoholic liquor on
board a riverboat or in a casino is an | ||||||
| 12 | exclusive power and function of the State. A home
rule unit | ||||||
| 13 | may not establish the hours for sale and consumption of | ||||||
| 14 | alcoholic
liquor on board a riverboat or in a casino. This | ||||||
| 15 | subdivision (18) amendatory Act of 1991 is a denial and
| ||||||
| 16 | limitation of home rule powers and functions under | ||||||
| 17 | subsection (h) of
Section 6 of Article VII of the Illinois | ||||||
| 18 | Constitution.
| ||||||
| 19 | (19) After consultation with the U.S. Army Corps of | ||||||
| 20 | Engineers, to
establish binding emergency orders upon the | ||||||
| 21 | concurrence of a majority of
the members of the Board | ||||||
| 22 | regarding the navigability of water, relative to
| ||||||
| 23 | excursions,
in the event
of extreme weather conditions, | ||||||
| 24 | acts of God or other extreme circumstances.
| ||||||
| 25 | (20) To delegate the execution of any of its powers | ||||||
| 26 | under this Act for
the purpose of administering and | ||||||
| |||||||
| |||||||
| 1 | enforcing this Act and the its rules adopted by the Board | ||||||
| 2 | and
regulations hereunder.
| ||||||
| 3 | (20.5) To approve any contract entered into on its | ||||||
| 4 | behalf.
| ||||||
| 5 | (20.6) To appoint investigators to conduct | ||||||
| 6 | investigations, searches, seizures, arrests, and other | ||||||
| 7 | duties imposed under this Act, as deemed necessary by the | ||||||
| 8 | Board. These investigators have and may exercise all of the | ||||||
| 9 | rights and powers of peace officers, provided that these | ||||||
| 10 | powers shall be limited to offenses or violations occurring | ||||||
| 11 | or committed in a casino, in an organization gaming | ||||||
| 12 | facility, or on a riverboat or dock, as defined in | ||||||
| 13 | subsections (d) and (f) of Section 4, or as otherwise | ||||||
| 14 | provided by this Act or any other law. | ||||||
| 15 | (20.7) To contract with the Department of State Police | ||||||
| 16 | for the use of trained and qualified State police officers | ||||||
| 17 | and with the Department of Revenue for the use of trained | ||||||
| 18 | and qualified Department of Revenue investigators to | ||||||
| 19 | conduct investigations, searches, seizures, arrests, and | ||||||
| 20 | other duties imposed under this Act and to exercise all of | ||||||
| 21 | the rights and powers of peace officers, provided that the | ||||||
| 22 | powers of Department of Revenue investigators under this | ||||||
| 23 | subdivision (20.7) shall be limited to offenses or | ||||||
| 24 | violations occurring or committed in a casino, in an | ||||||
| 25 | organization gaming facility, or on a riverboat or dock, as | ||||||
| 26 | defined in subsections (d) and (f) of Section 4, or as | ||||||
| |||||||
| |||||||
| 1 | otherwise provided by this Act or any other law. In the | ||||||
| 2 | event the Department of State Police or the Department of | ||||||
| 3 | Revenue is unable to fill contracted police or | ||||||
| 4 | investigative positions, the Board may appoint | ||||||
| 5 | investigators to fill those positions pursuant to | ||||||
| 6 | subdivision (20.6).
| ||||||
| 7 | (21) To adopt rules concerning the conduct of gaming | ||||||
| 8 | pursuant to an organization gaming license issued under | ||||||
| 9 | this Act. | ||||||
| 10 | (22) To have the same jurisdiction and supervision over | ||||||
| 11 | casinos and organization gaming facilities as the Board has | ||||||
| 12 | over riverboats, including, but not limited to, the power | ||||||
| 13 | to (i) investigate, review, and approve contracts as that | ||||||
| 14 | power is applied to riverboats, (ii) adopt rules for | ||||||
| 15 | administering the provisions of this Act, (iii) adopt | ||||||
| 16 | standards for the licensing of all persons involved with a | ||||||
| 17 | casino or organization gaming facility, (iv) investigate | ||||||
| 18 | alleged violations of this Act by any person involved with | ||||||
| 19 | a casino or organization gaming facility, and (v) require | ||||||
| 20 | that records, including financial or other statements of | ||||||
| 21 | any casino or organization gaming facility, shall be kept | ||||||
| 22 | in such manner as prescribed by the Board.
| ||||||
| 23 | (23) (21) To take any other action as may be reasonable | ||||||
| 24 | or appropriate to
enforce this Act and the rules adopted by | ||||||
| 25 | the Board and regulations hereunder.
| ||||||
| 26 | (d) The Board may seek and shall receive the cooperation of | ||||||
| |||||||
| |||||||
| 1 | the
Department of State Police in conducting background | ||||||
| 2 | investigations of
applicants and in fulfilling its | ||||||
| 3 | responsibilities under
this Section. Costs incurred by the | ||||||
| 4 | Department of State Police as
a result of such cooperation | ||||||
| 5 | shall be paid by the Board in conformance
with the requirements | ||||||
| 6 | of Section 2605-400 of the Department of State Police Law
(20 | ||||||
| 7 | ILCS 2605/2605-400).
| ||||||
| 8 | (e) The Board must authorize to each investigator and to | ||||||
| 9 | any other
employee of the Board exercising the powers of a | ||||||
| 10 | peace officer a distinct badge
that, on its face, (i) clearly | ||||||
| 11 | states that the badge is authorized by the Board
and
(ii) | ||||||
| 12 | contains a unique identifying number. No other badge shall be | ||||||
| 13 | authorized
by the Board.
| ||||||
| 14 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 15 | (230 ILCS 10/5.1) (from Ch. 120, par. 2405.1)
| ||||||
| 16 | Sec. 5.1. Disclosure of records.
| ||||||
| 17 | (a) Notwithstanding any applicable statutory provision to | ||||||
| 18 | the contrary,
the Board shall, on written request from any | ||||||
| 19 | person, provide
information furnished by an applicant or | ||||||
| 20 | licensee concerning the applicant
or licensee, his products, | ||||||
| 21 | services or gambling enterprises and his
business holdings, as | ||||||
| 22 | follows:
| ||||||
| 23 | (1) The name, business address and business telephone | ||||||
| 24 | number of any
applicant or licensee.
| ||||||
| 25 | (2) An identification of any applicant or licensee | ||||||
| |||||||
| |||||||
| 1 | including, if an
applicant or licensee is not an | ||||||
| 2 | individual, the names and addresses of all stockholders and | ||||||
| 3 | directors, if the entity is a corporation; the names and | ||||||
| 4 | addresses of all members, if the entity is a limited | ||||||
| 5 | liability company; the names and addresses of all partners, | ||||||
| 6 | both general and limited, if the entity is a partnership; | ||||||
| 7 | and the names and addresses of all beneficiaries, if the | ||||||
| 8 | entity is a trust the state of incorporation or
| ||||||
| 9 | registration, the corporate officers, and the identity of | ||||||
| 10 | all shareholders
or participants. If an applicant or | ||||||
| 11 | licensee has a pending registration
statement filed with | ||||||
| 12 | the Securities and Exchange Commission, only the names
of | ||||||
| 13 | those persons or entities holding interest of 5% or more | ||||||
| 14 | must be provided.
| ||||||
| 15 | (3) An identification of any business, including, if | ||||||
| 16 | applicable, the
state of incorporation or registration, in | ||||||
| 17 | which an applicant or licensee
or an applicant's or | ||||||
| 18 | licensee's spouse or children has an equity interest
of | ||||||
| 19 | more than 1%. If an applicant or licensee is a corporation, | ||||||
| 20 | partnership
or other business entity, the applicant or | ||||||
| 21 | licensee shall identify any
other corporation, partnership | ||||||
| 22 | or business entity in which it has an equity
interest of 1%
| ||||||
| 23 | or more, including, if applicable, the state of
| ||||||
| 24 | incorporation or registration. This information need not | ||||||
| 25 | be provided by a
corporation, partnership or other business | ||||||
| 26 | entity that has a pending
registration statement filed with | ||||||
| |||||||
| |||||||
| 1 | the Securities and Exchange Commission.
| ||||||
| 2 | (4) Whether an applicant or licensee has been indicted, | ||||||
| 3 | convicted,
pleaded guilty or nolo contendere, or forfeited | ||||||
| 4 | bail concerning any
criminal offense under the laws of any | ||||||
| 5 | jurisdiction, either felony or
misdemeanor (except for | ||||||
| 6 | traffic violations), including the date, the name
and | ||||||
| 7 | location of the court, arresting agency and prosecuting | ||||||
| 8 | agency, the
case number, the offense, the disposition and | ||||||
| 9 | the location and length of
incarceration.
| ||||||
| 10 | (5) Whether an applicant or licensee has had any | ||||||
| 11 | license or
certificate issued by a licensing authority in | ||||||
| 12 | Illinois or any other
jurisdiction denied, restricted, | ||||||
| 13 | suspended, revoked or not renewed and a
statement | ||||||
| 14 | describing the facts and circumstances concerning the | ||||||
| 15 | denial,
restriction, suspension, revocation or | ||||||
| 16 | non-renewal, including the licensing
authority, the date | ||||||
| 17 | each such action was taken, and the reason for each
such | ||||||
| 18 | action.
| ||||||
| 19 | (6) Whether an applicant or licensee has ever filed or | ||||||
| 20 | had filed against
it a proceeding in bankruptcy or has ever | ||||||
| 21 | been involved in any formal
process to adjust, defer, | ||||||
| 22 | suspend or otherwise work out the payment of any
debt | ||||||
| 23 | including the date of filing, the name and location of the | ||||||
| 24 | court, the
case and number of the disposition.
| ||||||
| 25 | (7) Whether an applicant or licensee has filed, or been | ||||||
| 26 | served with a
complaint or other notice filed with any | ||||||
| |||||||
| |||||||
| 1 | public body, regarding the
delinquency in the payment of, | ||||||
| 2 | or a dispute over the filings concerning the
payment of, | ||||||
| 3 | any tax required under federal, State or local law, | ||||||
| 4 | including
the amount, type of tax, the taxing agency and | ||||||
| 5 | time periods involved.
| ||||||
| 6 | (8) A statement listing the names and titles of all | ||||||
| 7 | public officials
or officers of any unit of government, and | ||||||
| 8 | relatives of said
public officials or officers who, | ||||||
| 9 | directly or indirectly, own
any financial interest in, have | ||||||
| 10 | any beneficial interest in, are the
creditors of or hold | ||||||
| 11 | any debt instrument issued by, or hold or have any
interest | ||||||
| 12 | in any contractual or service relationship with, an | ||||||
| 13 | applicant
or licensee.
| ||||||
| 14 | (9) Whether an applicant or licensee has made, directly | ||||||
| 15 | or indirectly,
any political contribution, or any loans, | ||||||
| 16 | donations or other payments, to
any candidate or office | ||||||
| 17 | holder, within 5 years from the date of filing the
| ||||||
| 18 | application, including the amount and the method of | ||||||
| 19 | payment.
| ||||||
| 20 | (10) The name and business telephone number of the | ||||||
| 21 | counsel
representing an applicant or licensee in matters | ||||||
| 22 | before the Board.
| ||||||
| 23 | (11) A description of any proposed or approved gambling | ||||||
| 24 | riverboat
gaming operation, including the type of boat, | ||||||
| 25 | home dock, or casino or gaming location, expected
economic | ||||||
| 26 | benefit to the community, anticipated or actual number of
| ||||||
| |||||||
| |||||||
| 1 | employees, any statement from an applicant or licensee | ||||||
| 2 | regarding compliance
with federal and State affirmative | ||||||
| 3 | action guidelines, projected or actual
admissions and | ||||||
| 4 | projected or actual adjusted gross gaming receipts.
| ||||||
| 5 | (12) A description of the product or service to be | ||||||
| 6 | supplied by an
applicant for a supplier's license.
| ||||||
| 7 | (b) Notwithstanding any applicable statutory provision to | ||||||
| 8 | the contrary,
the Board shall, on written request from any | ||||||
| 9 | person, also provide
the following information:
| ||||||
| 10 | (1) The amount of the wagering tax and admission tax | ||||||
| 11 | paid daily to the
State of Illinois by the holder of an | ||||||
| 12 | owner's license.
| ||||||
| 13 | (2) Whenever the Board finds an applicant for an | ||||||
| 14 | owner's license
unsuitable for licensing, a copy of the | ||||||
| 15 | written letter outlining the
reasons for the denial.
| ||||||
| 16 | (3) Whenever the Board has refused to grant leave for | ||||||
| 17 | an applicant to
withdraw his application, a copy of the | ||||||
| 18 | letter outlining the reasons for
the refusal.
| ||||||
| 19 | (c) Subject to the above provisions, the Board shall not | ||||||
| 20 | disclose any
information which would be barred by:
| ||||||
| 21 | (1) Section 7 of the Freedom of Information Act; or
| ||||||
| 22 | (2) The statutes, rules, regulations or | ||||||
| 23 | intergovernmental agreements
of any jurisdiction.
| ||||||
| 24 | (d) The Board may assess fees for the copying of | ||||||
| 25 | information in
accordance with Section 6 of the Freedom of | ||||||
| 26 | Information Act.
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 2 | (230 ILCS 10/6) (from Ch. 120, par. 2406)
| ||||||
| 3 | Sec. 6. Application for Owners License.
| ||||||
| 4 | (a) A qualified person may
apply to the Board for an owners | ||||||
| 5 | license to
conduct a riverboat gambling operation as provided | ||||||
| 6 | in this Act. The
application shall be made on forms provided by | ||||||
| 7 | the Board and shall contain
such information as the Board | ||||||
| 8 | prescribes, including but not limited to the
identity of the | ||||||
| 9 | riverboat on which such gambling operation is to be
conducted, | ||||||
| 10 | if applicable, and the exact location where such riverboat or | ||||||
| 11 | casino will be located docked, a
certification that the | ||||||
| 12 | riverboat will be registered under this Act at all
times during | ||||||
| 13 | which gambling operations are conducted on board, detailed
| ||||||
| 14 | information regarding the ownership and management of the | ||||||
| 15 | applicant, and
detailed personal information regarding the | ||||||
| 16 | applicant. Any application for an
owners license to be | ||||||
| 17 | re-issued on or after June 1, 2003 shall also
include the | ||||||
| 18 | applicant's license bid in a form prescribed by the Board.
| ||||||
| 19 | Information
provided on the application shall be used as a | ||||||
| 20 | basis for a thorough
background investigation which the Board | ||||||
| 21 | shall conduct with respect to each
applicant. An incomplete | ||||||
| 22 | application shall be cause for denial of a license
by the | ||||||
| 23 | Board.
| ||||||
| 24 | (a-5) In addition to any other information required under | ||||||
| 25 | this Section, each application for an owners license must | ||||||
| |||||||
| |||||||
| 1 | include the following information: | ||||||
| 2 | (1) The history and success of the applicant and each | ||||||
| 3 | person and entity disclosed under subsection (c) of this | ||||||
| 4 | Section in developing tourism facilities ancillary to | ||||||
| 5 | gaming, if applicable. | ||||||
| 6 | (2) The likelihood that granting a license to the | ||||||
| 7 | applicant will lead to the creation of quality, living wage | ||||||
| 8 | jobs and permanent, full-time jobs for residents of the | ||||||
| 9 | State and residents of the unit of local government that is | ||||||
| 10 | designated as the home dock of the proposed facility where | ||||||
| 11 | gambling is to be conducted by the applicant. | ||||||
| 12 | (3) The projected number of jobs that would be created | ||||||
| 13 | if the license is granted and the projected number of new | ||||||
| 14 | employees at the proposed facility where gambling is to be | ||||||
| 15 | conducted by the applicant. | ||||||
| 16 | (4) The record, if any, of the applicant and its | ||||||
| 17 | developer in meeting commitments to local agencies, | ||||||
| 18 | community-based organizations, and employees at other | ||||||
| 19 | locations where the applicant or its developer has | ||||||
| 20 | performed similar functions as they would perform if the | ||||||
| 21 | applicant were granted a license. | ||||||
| 22 | (5) Identification of adverse effects that might be | ||||||
| 23 | caused by the proposed facility where gambling is to be | ||||||
| 24 | conducted by the applicant, including the costs of meeting | ||||||
| 25 | increased demand for public health care, child care, public | ||||||
| 26 | transportation, affordable housing, and social services, | ||||||
| |||||||
| |||||||
| 1 | and a plan to mitigate those adverse effects. | ||||||
| 2 | (6) The record, if any, of the applicant and its | ||||||
| 3 | developer regarding compliance with: | ||||||
| 4 | (A) federal, state, and local discrimination, wage | ||||||
| 5 | and hour, disability, and occupational and | ||||||
| 6 | environmental health and safety laws; and | ||||||
| 7 | (B) state and local labor relations and employment | ||||||
| 8 | laws. | ||||||
| 9 | (7) The applicant's record, if any, in dealing with its | ||||||
| 10 | employees and their representatives at other locations. | ||||||
| 11 | (8) A plan concerning the utilization of | ||||||
| 12 | minority-owned and women-owned businesses and concerning | ||||||
| 13 | the hiring of minorities and women. | ||||||
| 14 | (9) Evidence the applicant used its best efforts to | ||||||
| 15 | reach a goal of 25% ownership representation by minority | ||||||
| 16 | persons and 5% ownership representation by women. | ||||||
| 17 | (b) Applicants shall submit with their application all | ||||||
| 18 | documents,
resolutions, and letters of support from the | ||||||
| 19 | governing body that represents
the municipality or county | ||||||
| 20 | wherein the licensee will be located dock.
| ||||||
| 21 | (c) Each applicant shall disclose the identity of every | ||||||
| 22 | person or entity ,
association, trust or corporation having a | ||||||
| 23 | greater than 1% direct or
indirect pecuniary interest in the | ||||||
| 24 | riverboat gambling operation with
respect to which the license | ||||||
| 25 | is sought. If the disclosed entity is a
trust, the application | ||||||
| 26 | shall disclose the names and addresses of all the
| ||||||
| |||||||
| |||||||
| 1 | beneficiaries; if a corporation, the names and
addresses of all | ||||||
| 2 | stockholders and directors; if a partnership, the names
and | ||||||
| 3 | addresses of all partners, both general and limited.
| ||||||
| 4 | (d) An application shall be filed and considered in | ||||||
| 5 | accordance with the rules of the Board. Each application shall | ||||||
| 6 | be accompanied by a nonrefundable An
application fee of | ||||||
| 7 | $250,000. In addition, a nonrefundable fee of $50,000 shall be | ||||||
| 8 | paid at the time of filing
to defray the costs associated with | ||||||
| 9 | the
background investigation conducted by the Board. If the | ||||||
| 10 | costs of the
investigation exceed $50,000, the applicant shall | ||||||
| 11 | pay the additional amount
to the Board within 7 days after | ||||||
| 12 | requested by the Board. If the costs of the investigation are | ||||||
| 13 | less than $50,000, the
applicant shall receive a refund of the | ||||||
| 14 | remaining amount. All
information, records, interviews, | ||||||
| 15 | reports, statements, memoranda or other
data supplied to or | ||||||
| 16 | used by the Board in the course of its review or
investigation | ||||||
| 17 | of an application for a license or a renewal under this Act | ||||||
| 18 | shall be
privileged, strictly confidential and shall be used | ||||||
| 19 | only for the purpose of
evaluating an applicant for a license | ||||||
| 20 | or a renewal. Such information, records, interviews, reports,
| ||||||
| 21 | statements, memoranda or other data shall not be admissible as | ||||||
| 22 | evidence,
nor discoverable in any action of any kind in any | ||||||
| 23 | court or before any
tribunal, board, agency or person, except | ||||||
| 24 | for any action deemed necessary
by the Board. The application | ||||||
| 25 | fee shall be deposited into the State Gaming Fund.
| ||||||
| 26 | (e) The Board shall charge each applicant a fee set by the | ||||||
| |||||||
| |||||||
| 1 | Department of
State Police to defray the costs associated with | ||||||
| 2 | the search and
classification of fingerprints obtained by the | ||||||
| 3 | Board with respect to the
applicant's application. These fees | ||||||
| 4 | shall be paid into the State Police
Services Fund. In order to | ||||||
| 5 | expedite the application process, the Board may establish rules | ||||||
| 6 | allowing applicants to acquire criminal background checks and | ||||||
| 7 | financial integrity reviews as part of the initial application | ||||||
| 8 | process from a list of vendors approved by the Board.
| ||||||
| 9 | (f) The licensed owner shall be the person primarily | ||||||
| 10 | responsible for the
boat or casino itself. Only one riverboat | ||||||
| 11 | gambling operation may be authorized
by the Board on any | ||||||
| 12 | riverboat or in any casino. The applicant must identify the | ||||||
| 13 | each riverboat or premises
it intends to use and certify that | ||||||
| 14 | the riverboat or premises: (1) has the authorized
capacity | ||||||
| 15 | required in this Act; (2) is accessible to persons with | ||||||
| 16 | disabilities; and
(3) is fully registered and licensed in | ||||||
| 17 | accordance
with any applicable laws.
| ||||||
| 18 | (g) A person who knowingly makes a false statement on an | ||||||
| 19 | application is
guilty of a Class A misdemeanor.
| ||||||
| 20 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 21 | (230 ILCS 10/7) (from Ch. 120, par. 2407)
| ||||||
| 22 | Sec. 7. Owners licenses.
| ||||||
| 23 | (a) The Board shall issue owners licenses to persons or | ||||||
| 24 | entities that, firms or
corporations which apply for such | ||||||
| 25 | licenses upon payment to the Board of the
non-refundable | ||||||
| |||||||
| |||||||
| 1 | license fee as provided in subsection (e) or (e-5) set by the | ||||||
| 2 | Board, upon payment of a $25,000
license fee for the first year | ||||||
| 3 | of operation and a $5,000 license fee for
each succeeding year | ||||||
| 4 | and upon a determination by the Board that the
applicant is | ||||||
| 5 | eligible for an owners license pursuant to this Act and the
| ||||||
| 6 | rules of the Board. From the effective date of this amendatory | ||||||
| 7 | Act of the 95th General Assembly until (i) 3 years after the | ||||||
| 8 | effective date of this amendatory Act of the 95th General | ||||||
| 9 | Assembly, (ii) the date any organization licensee begins to | ||||||
| 10 | operate a slot machine or video game of chance under the | ||||||
| 11 | Illinois Horse Racing Act of 1975 or this Act, (iii) the date | ||||||
| 12 | that payments begin under subsection (c-5) of Section 13 of the | ||||||
| 13 | Act, or (iv) the wagering tax imposed under Section 13 of this | ||||||
| 14 | Act is increased by law to reflect a tax rate that is at least | ||||||
| 15 | as stringent or more stringent than the tax rate contained in | ||||||
| 16 | subsection (a-3) of Section 13, or (v) when an owners licensee | ||||||
| 17 | holding a license issued pursuant to Section 7.1 of this Act | ||||||
| 18 | begins conducting gaming, whichever occurs first, as a | ||||||
| 19 | condition of licensure and as an alternative source of payment | ||||||
| 20 | for those funds payable under subsection (c-5) of Section 13 of | ||||||
| 21 | this the Riverboat Gambling Act, any owners licensee that holds | ||||||
| 22 | or receives its owners license on or after the effective date | ||||||
| 23 | of this amendatory Act of the 94th General Assembly, other than | ||||||
| 24 | an owners licensee operating a riverboat with adjusted gross | ||||||
| 25 | receipts in calendar year 2004 of less than $200,000,000, must | ||||||
| 26 | pay into the Horse Racing Equity Trust Fund, in addition to any | ||||||
| |||||||
| |||||||
| 1 | other payments required under this Act, an amount equal to 3% | ||||||
| 2 | of the adjusted gross receipts received by the owners licensee. | ||||||
| 3 | The payments required under this Section shall be made by the | ||||||
| 4 | owners licensee to the State Treasurer no later than 3:00 | ||||||
| 5 | o'clock p.m. of the day after the day when the adjusted gross | ||||||
| 6 | receipts were received by the owners licensee. A person, firm | ||||||
| 7 | or entity corporation is ineligible to receive
an owners | ||||||
| 8 | license if:
| ||||||
| 9 | (1) the person has been convicted of a felony under the | ||||||
| 10 | laws of this
State, any other state, or the United States;
| ||||||
| 11 | (2) the person has been convicted of any violation of | ||||||
| 12 | Article 28 of the
Criminal Code of 1961 or the Criminal | ||||||
| 13 | Code of 2012, or substantially similar laws of any other | ||||||
| 14 | jurisdiction;
| ||||||
| 15 | (3) the person has submitted an application for a | ||||||
| 16 | license under this
Act which contains false information;
| ||||||
| 17 | (4) the person is
a member of the Board;
| ||||||
| 18 | (5) a person defined in (1), (2), (3) or (4) is an | ||||||
| 19 | officer, director or
managerial employee of the entity firm | ||||||
| 20 | or corporation;
| ||||||
| 21 | (6) the entity firm or corporation employs a person | ||||||
| 22 | defined in (1), (2), (3) or
(4) who participates in the | ||||||
| 23 | management or operation of gambling operations
authorized | ||||||
| 24 | under this Act;
| ||||||
| 25 | (7) (blank); or
| ||||||
| 26 | (8) a license of the person or entity, firm or | ||||||
| |||||||
| |||||||
| 1 | corporation issued under
this Act, or a license to own or | ||||||
| 2 | operate gambling facilities
in any other jurisdiction, has | ||||||
| 3 | been revoked.
| ||||||
| 4 | The Board is expressly prohibited from making changes to | ||||||
| 5 | the requirement that licensees make payment into the Horse | ||||||
| 6 | Racing Equity Trust Fund without the express authority of the | ||||||
| 7 | Illinois General Assembly and making any other rule to | ||||||
| 8 | implement or interpret this amendatory Act of the 95th General | ||||||
| 9 | Assembly. For the purposes of this paragraph, "rules" is given | ||||||
| 10 | the meaning given to that term in Section 1-70 of the Illinois | ||||||
| 11 | Administrative Procedure Act. | ||||||
| 12 | (b) In determining whether to grant an owners license to an | ||||||
| 13 | applicant, the
Board shall consider:
| ||||||
| 14 | (1) the character, reputation, experience and | ||||||
| 15 | financial integrity of the
applicants and of any other or | ||||||
| 16 | separate person that either:
| ||||||
| 17 | (A) controls, directly or indirectly, such | ||||||
| 18 | applicant, or
| ||||||
| 19 | (B) is controlled, directly or indirectly, by such | ||||||
| 20 | applicant or by a
person which controls, directly or | ||||||
| 21 | indirectly, such applicant;
| ||||||
| 22 | (2) the facilities or proposed facilities for the | ||||||
| 23 | conduct of riverboat
gambling;
| ||||||
| 24 | (3) the highest prospective total revenue to be derived | ||||||
| 25 | by the State
from the conduct of riverboat gambling;
| ||||||
| 26 | (4) the extent to which the ownership of the applicant | ||||||
| |||||||
| |||||||
| 1 | reflects the
diversity of the State by including minority | ||||||
| 2 | persons, women, and persons with a disability
and the good | ||||||
| 3 | faith affirmative action plan of
each applicant to recruit, | ||||||
| 4 | train and upgrade minority persons, women, and persons with | ||||||
| 5 | a disability in all employment classifications; the Board | ||||||
| 6 | shall further consider granting an owners license and | ||||||
| 7 | giving preference to an applicant under this Section to | ||||||
| 8 | applicants in which minority persons and women hold | ||||||
| 9 | ownership interest of at least 16% and 4%, respectively.
| ||||||
| 10 | (4.5) the extent to which the ownership of the | ||||||
| 11 | applicant includes veterans of service in the armed forces | ||||||
| 12 | of the United States, and the good faith affirmative action | ||||||
| 13 | plan of each applicant to recruit, train, and upgrade | ||||||
| 14 | veterans of service in the armed forces of the United | ||||||
| 15 | States in all employment classifications; | ||||||
| 16 | (5) the financial ability of the applicant to purchase | ||||||
| 17 | and maintain
adequate liability and casualty insurance;
| ||||||
| 18 | (6) whether the applicant has adequate capitalization | ||||||
| 19 | to provide and
maintain, for the duration of a license, a | ||||||
| 20 | riverboat or casino;
| ||||||
| 21 | (7) the extent to which the applicant exceeds or meets | ||||||
| 22 | other standards
for the issuance of an owners license which | ||||||
| 23 | the Board may adopt by rule;
and
| ||||||
| 24 | (8) the The amount of the applicant's license bid; .
| ||||||
| 25 | (9) the extent to which the applicant or the proposed | ||||||
| 26 | host municipality plans to enter into revenue sharing | ||||||
| |||||||
| |||||||
| 1 | agreements with communities other than the host | ||||||
| 2 | municipality; and | ||||||
| 3 | (10) the extent to which the ownership of an applicant | ||||||
| 4 | includes the most qualified number of minority persons, | ||||||
| 5 | women, and persons with a disability. | ||||||
| 6 | (c) Each owners license shall specify the place where the | ||||||
| 7 | casino riverboats shall
operate or the riverboat shall operate | ||||||
| 8 | and dock.
| ||||||
| 9 | (d) Each applicant shall submit with his application, on | ||||||
| 10 | forms
provided by the Board, 2 sets of his fingerprints.
| ||||||
| 11 | (e) In addition to any licenses authorized under subsection | ||||||
| 12 | (e-5) of this Section, the The Board may issue up to 10 | ||||||
| 13 | licenses authorizing the holders of such
licenses to own | ||||||
| 14 | riverboats. In the application for an owners license, the
| ||||||
| 15 | applicant shall state the dock at which the riverboat is based | ||||||
| 16 | and the water
on which the riverboat will be located. The Board | ||||||
| 17 | shall issue 5 licenses to
become effective not earlier than | ||||||
| 18 | January 1, 1991. Three of such licenses
shall authorize | ||||||
| 19 | riverboat gambling on the Mississippi River, or, with approval
| ||||||
| 20 | by the municipality in which the
riverboat was docked on August | ||||||
| 21 | 7, 2003 and with Board approval, be authorized to relocate to a | ||||||
| 22 | new location,
in a
municipality that (1) borders on the | ||||||
| 23 | Mississippi River or is within 5
miles of the city limits of a | ||||||
| 24 | municipality that borders on the Mississippi
River and (2), on | ||||||
| 25 | August 7, 2003, had a riverboat conducting riverboat gambling | ||||||
| 26 | operations pursuant to
a license issued under this Act; one of | ||||||
| |||||||
| |||||||
| 1 | which shall authorize riverboat
gambling from a home dock in | ||||||
| 2 | the city of East St. Louis; and one of which shall authorize | ||||||
| 3 | riverboat
gambling from a home dock in the City of Alton. One | ||||||
| 4 | other license
shall
authorize riverboat gambling on
the | ||||||
| 5 | Illinois River in the City of East Peoria or, with Board | ||||||
| 6 | approval, shall authorize land-based gambling operations | ||||||
| 7 | anywhere within the corporate limits of the City of Peoria | ||||||
| 8 | south of Marshall County. The Board shall issue one
additional | ||||||
| 9 | license to become effective not earlier than March 1, 1992, | ||||||
| 10 | which
shall authorize riverboat gambling on the Des Plaines | ||||||
| 11 | River in Will County.
The Board may issue 4 additional licenses | ||||||
| 12 | to become effective not
earlier than
March 1, 1992. In | ||||||
| 13 | determining the water upon which riverboats will operate,
the | ||||||
| 14 | Board shall consider the economic benefit which riverboat | ||||||
| 15 | gambling confers
on the State, and shall seek to assure that | ||||||
| 16 | all regions of the State share
in the economic benefits of | ||||||
| 17 | riverboat gambling.
| ||||||
| 18 | In granting all licenses, the Board may give favorable | ||||||
| 19 | consideration to
economically depressed areas of the State, to | ||||||
| 20 | applicants presenting plans
which provide for significant | ||||||
| 21 | economic development over a large geographic
area, and to | ||||||
| 22 | applicants who currently operate non-gambling riverboats in
| ||||||
| 23 | Illinois.
The Board shall review all applications for owners | ||||||
| 24 | licenses,
and shall inform each applicant of the Board's | ||||||
| 25 | decision.
The Board may grant an owners license to an
applicant | ||||||
| 26 | that has not submitted the highest license bid, but if it does | ||||||
| |||||||
| |||||||
| 1 | not
select the highest bidder, the Board shall issue a written | ||||||
| 2 | decision explaining
why another
applicant was selected and | ||||||
| 3 | identifying the factors set forth in this Section
that favored | ||||||
| 4 | the winning bidder. The fee for issuance or renewal of a | ||||||
| 5 | license pursuant to this subsection (e) shall be $250,000.
| ||||||
| 6 | (e-5) In addition to licenses authorized under subsection | ||||||
| 7 | (e) of this Section: | ||||||
| 8 | (1) the Board may issue one owners license authorizing | ||||||
| 9 | the conduct of casino gambling in the City of Chicago; | ||||||
| 10 | (2) the Board may issue one owners license authorizing | ||||||
| 11 | the conduct of riverboat gambling in the City of Danville; | ||||||
| 12 | (3) the Board may issue one owners license authorizing | ||||||
| 13 | the conduct of riverboat gambling located in the City of | ||||||
| 14 | Waukegan; | ||||||
| 15 | (4) the Board may issue one owners license authorizing | ||||||
| 16 | the conduct of riverboat gambling in the City of Rockford; | ||||||
| 17 | (5) the Board may issue one owners license authorizing | ||||||
| 18 | the conduct of riverboat gambling in a municipality that is | ||||||
| 19 | wholly or partially located in one of the following | ||||||
| 20 | townships of Cook County: Bloom, Bremen, Calumet, Rich, | ||||||
| 21 | Thornton, or Worth Township; and | ||||||
| 22 | (6) the Board may issue one owners license authorizing | ||||||
| 23 | the conduct of riverboat gambling in the unincorporated | ||||||
| 24 | area of Williamson County adjacent to the Big Muddy River. | ||||||
| 25 | Except for the license authorized under paragraph (1), each | ||||||
| 26 | application for a license pursuant to this subsection (e-5) | ||||||
| |||||||
| |||||||
| 1 | shall be submitted to the Board no later than 120 days after | ||||||
| 2 | the effective date of this amendatory Act of the 101st General | ||||||
| 3 | Assembly. All applications for a license under this subsection | ||||||
| 4 | (e-5) shall include the nonrefundable application fee and the | ||||||
| 5 | nonrefundable background investigation fee as provided in | ||||||
| 6 | subsection (d) of Section 6 of this Act. In the event that an | ||||||
| 7 | applicant submits an application for a license pursuant to this | ||||||
| 8 | subsection (e-5) prior to the effective date of this amendatory | ||||||
| 9 | Act of the 101st General Assembly, such applicant shall submit | ||||||
| 10 | the nonrefundable application fee and background investigation | ||||||
| 11 | fee as provided in subsection (d) of Section 6 of this Act no | ||||||
| 12 | later than 6 months after the effective date of this amendatory | ||||||
| 13 | Act of the 101st General Assembly. | ||||||
| 14 | The Board shall consider issuing a license pursuant to | ||||||
| 15 | paragraphs (1) through (6) of this subsection only after the | ||||||
| 16 | corporate authority of the municipality or the county board of | ||||||
| 17 | the county in which the riverboat or casino shall be located | ||||||
| 18 | has certified to the Board the following: | ||||||
| 19 | (i) that the applicant has negotiated with the | ||||||
| 20 | corporate authority or county board in good faith; | ||||||
| 21 | (ii) that the applicant and the corporate authority or | ||||||
| 22 | county board have mutually agreed on the permanent location | ||||||
| 23 | of the riverboat or casino; | ||||||
| 24 | (iii) that the applicant and the corporate authority or | ||||||
| 25 | county board have mutually agreed on the temporary location | ||||||
| 26 | of the riverboat or casino; | ||||||
| |||||||
| |||||||
| 1 | (iv) that the applicant and the corporate authority or | ||||||
| 2 | the county board have mutually agreed on the percentage of | ||||||
| 3 | revenues that will be shared with the municipality or | ||||||
| 4 | county, if any; | ||||||
| 5 | (v) that the applicant and the corporate authority or | ||||||
| 6 | county board have mutually agreed on any zoning, licensing, | ||||||
| 7 | public health, or other issues that are within the | ||||||
| 8 | jurisdiction of the municipality or county; and | ||||||
| 9 | (vi) that the corporate authority or county board has | ||||||
| 10 | passed a resolution or ordinance in support of the | ||||||
| 11 | riverboat or casino in the municipality or county. | ||||||
| 12 | At least 7 days before the corporate authority of a | ||||||
| 13 | municipality or county board of the county submits a | ||||||
| 14 | certification to the Board concerning items (i) through (vi) of | ||||||
| 15 | this subsection, it shall hold a public hearing to discuss | ||||||
| 16 | items (i) through (vi), as well as any other details concerning | ||||||
| 17 | the proposed riverboat or casino in the municipality or county. | ||||||
| 18 | The corporate authority or county board must subsequently | ||||||
| 19 | memorialize the details concerning the proposed riverboat or | ||||||
| 20 | casino in a resolution that must be adopted by a majority of | ||||||
| 21 | the corporate authority or county board before any | ||||||
| 22 | certification is sent to the Board. The Board shall not alter, | ||||||
| 23 | amend, change, or otherwise interfere with any agreement | ||||||
| 24 | between the applicant and the corporate authority of the | ||||||
| 25 | municipality or county board of the county regarding the | ||||||
| 26 | location of any temporary or permanent facility. | ||||||
| |||||||
| |||||||
| 1 | In addition, within 10 days after the effective date of | ||||||
| 2 | this amendatory Act of the 101st General Assembly, the Board, | ||||||
| 3 | with consent and at the expense of the City of Chicago, shall | ||||||
| 4 | select and retain the services of a nationally recognized | ||||||
| 5 | casino gaming feasibility consultant. Within 45 days after the | ||||||
| 6 | effective date of this amendatory Act of the 101st General | ||||||
| 7 | Assembly, the consultant shall prepare and deliver to the Board | ||||||
| 8 | a study concerning the feasibility of, and the ability to | ||||||
| 9 | finance, a casino in the City of Chicago. The feasibility study | ||||||
| 10 | shall be delivered to the Mayor of the City of Chicago, the | ||||||
| 11 | Governor, the President of the Senate, and the Speaker of the | ||||||
| 12 | House of Representatives. Ninety days after receipt of the | ||||||
| 13 | feasibility study, the Board shall make a determination, based | ||||||
| 14 | on the results of the feasibility study, whether to recommend | ||||||
| 15 | to the General Assembly that the terms of the license under | ||||||
| 16 | paragraph (1) of this subsection (e-5) should be modified. The | ||||||
| 17 | Board may begin accepting applications for the owners license | ||||||
| 18 | under paragraph (1) of this subsection (e-5) upon the | ||||||
| 19 | determination to issue such an owners license. | ||||||
| 20 | In addition, prior to the Board issuing the owners license | ||||||
| 21 | authorized under paragraph (4) of subsection (e-5), an impact | ||||||
| 22 | study shall be completed to determine what location in the city | ||||||
| 23 | will provide the greater impact to the region, including the | ||||||
| 24 | creation of jobs and the generation of tax revenue. | ||||||
| 25 | (e-10) The licenses authorized under subsection (e-5) of | ||||||
| 26 | this Section shall be issued within 12 months after the date | ||||||
| |||||||
| |||||||
| 1 | the license application is submitted. If the Board does not | ||||||
| 2 | issue the licenses within that time period, then the Board | ||||||
| 3 | shall give a written explanation to the applicant as to why it | ||||||
| 4 | has not reached a determination and when it reasonably expects | ||||||
| 5 | to make a determination. The fee for the issuance or renewal of | ||||||
| 6 | a license issued pursuant to this subsection (e-10) shall be | ||||||
| 7 | $250,000. Additionally, a licensee located outside of Cook | ||||||
| 8 | County shall pay a minimum initial fee of $17,500 per gaming | ||||||
| 9 | position, and a licensee located in Cook County shall pay a | ||||||
| 10 | minimum initial fee of $30,000 per gaming position. The initial | ||||||
| 11 | fees payable under this subsection (e-10) shall be deposited | ||||||
| 12 | into the Rebuild Illinois Projects Fund. | ||||||
| 13 | (e-15) Each licensee of a license authorized under | ||||||
| 14 | subsection (e-5) of this Section shall make a reconciliation | ||||||
| 15 | payment 3 years after the date the licensee begins operating in | ||||||
| 16 | an amount equal to 75% of the adjusted gross receipts for the | ||||||
| 17 | most lucrative 12-month period of operations, minus an amount | ||||||
| 18 | equal to the initial payment per gaming position paid by the | ||||||
| 19 | specific licensee. Each licensee shall pay a $15,000,000 | ||||||
| 20 | reconciliation fee upon issuance of an owners license. If this | ||||||
| 21 | calculation results in a negative amount, then the licensee is | ||||||
| 22 | not entitled to any
reimbursement of fees previously paid. This | ||||||
| 23 | reconciliation payment may be made in installments over a | ||||||
| 24 | period of no more than 2 years, subject to Board approval. Any | ||||||
| 25 | installment payments shall include an annual market interest | ||||||
| 26 | rate as determined by the Board. All payments by licensees | ||||||
| |||||||
| |||||||
| 1 | under this subsection (e-15) shall be deposited into the | ||||||
| 2 | Rebuild Illinois Projects Fund. | ||||||
| 3 | (e-20) In addition to any other revocation powers granted | ||||||
| 4 | to the Board under this
Act,
the Board may revoke the owners | ||||||
| 5 | license of a licensee which fails
to begin conducting gambling | ||||||
| 6 | within 15 months
of receipt of the
Board's approval of the | ||||||
| 7 | application if the Board determines that license
revocation is | ||||||
| 8 | in the best interests of the State.
| ||||||
| 9 | (f) The first 10 owners licenses issued under this Act | ||||||
| 10 | shall permit the
holder to own up to 2 riverboats and equipment | ||||||
| 11 | thereon
for a period of 3 years after the effective date of the | ||||||
| 12 | license. Holders of
the first 10 owners licenses must pay the | ||||||
| 13 | annual license fee for each of
the 3
years during which they | ||||||
| 14 | are authorized to own riverboats.
| ||||||
| 15 | (g) Upon the termination, expiration, or revocation of each | ||||||
| 16 | of the first
10 licenses, which shall be issued for a 3 year | ||||||
| 17 | period, all licenses are
renewable annually upon payment of the | ||||||
| 18 | fee and a determination by the Board
that the licensee | ||||||
| 19 | continues to meet all of the requirements of this Act and the
| ||||||
| 20 | Board's rules.
However, for licenses renewed on or after May 1, | ||||||
| 21 | 1998, renewal shall be
for a period of 4 years, unless the | ||||||
| 22 | Board sets a shorter period.
| ||||||
| 23 | (h) An owners license, except for an owners license issued | ||||||
| 24 | under subsection (e-5) of this Section, shall entitle the | ||||||
| 25 | licensee to own up to 2
riverboats. | ||||||
| 26 | An owners licensee of a casino or riverboat that is located | ||||||
| |||||||
| |||||||
| 1 | in the City of Chicago pursuant to paragraph (1) of subsection | ||||||
| 2 | (e-5) of this Section shall limit the number of gaming | ||||||
| 3 | positions to 4,000 for such owner. An owners licensee | ||||||
| 4 | authorized under subsection (e) or paragraph (2), (3), (4), or | ||||||
| 5 | (5) of subsection (e-5) of this Section shall limit the number | ||||||
| 6 | of gaming positions to 2,000 for any such owners license. An | ||||||
| 7 | owners licensee authorized under paragraph (6) of subsection | ||||||
| 8 | (e-5) of this Section A licensee shall limit the number of | ||||||
| 9 | gaming positions gambling participants to
1,200 for any such | ||||||
| 10 | owner. The initial fee for each gaming position obtained on or | ||||||
| 11 | after the effective date of this amendatory Act of the 101st | ||||||
| 12 | General Assembly shall be a minimum of $17,500 for licensees | ||||||
| 13 | not located in Cook County and a minimum of $30,000 for | ||||||
| 14 | licensees located in Cook County, in addition to the | ||||||
| 15 | reconciliation payment, as set forth in subsection (e-15) of | ||||||
| 16 | this Section owners license. The fees under this subsection (h) | ||||||
| 17 | shall be deposited into the Rebuild Illinois Projects Fund. The | ||||||
| 18 | fees under this subsection (h) that are paid by an owners | ||||||
| 19 | licensee authorized under subsection (e) shall be paid by July | ||||||
| 20 | 1, 2020. | ||||||
| 21 |
Each owners licensee under subsection (e) of this Section | ||||||
| 22 | shall reserve its gaming positions within 30 days after the | ||||||
| 23 | effective date of this amendatory Act of the 101st General | ||||||
| 24 | Assembly. The Board may grant an extension to this 30-day | ||||||
| 25 | period, provided that the owners licensee submits a written | ||||||
| 26 | request and explanation as to why it is unable to reserve its | ||||||
| |||||||
| |||||||
| 1 | positions within the 30-day period. | ||||||
| 2 |
Each owners licensee under subsection (e-5) of this | ||||||
| 3 | Section shall reserve its gaming positions within 30 days after | ||||||
| 4 | issuance of its owners license. The Board may grant an | ||||||
| 5 | extension to this 30-day period, provided that the owners | ||||||
| 6 | licensee submits a written request and explanation as to why it | ||||||
| 7 | is unable to reserve its positions within the 30-day period. | ||||||
| 8 | A licensee may operate both of its riverboats concurrently, | ||||||
| 9 | provided that the
total number of gaming positions gambling | ||||||
| 10 | participants on both riverboats does not exceed the limit | ||||||
| 11 | established pursuant to this subsection
1,200. Riverboats | ||||||
| 12 | licensed to operate on the
Mississippi River and the Illinois | ||||||
| 13 | River south of Marshall County shall
have an authorized | ||||||
| 14 | capacity of at least 500 persons. Any other riverboat
licensed | ||||||
| 15 | under this Act shall have an authorized capacity of at least | ||||||
| 16 | 400
persons.
| ||||||
| 17 | (h-5) An owners licensee who conducted gambling operations | ||||||
| 18 | prior to January 1, 2012 and obtains positions pursuant to this | ||||||
| 19 | amendatory Act of the 101st General Assembly shall make a | ||||||
| 20 | reconciliation payment 3 years after any additional gaming | ||||||
| 21 | positions begin operating in an amount equal to 75% of the | ||||||
| 22 | owners licensee's average gross receipts for the most lucrative | ||||||
| 23 | 12-month period of operations minus an amount equal to the | ||||||
| 24 | initial fee that the owners licensee paid per additional gaming | ||||||
| 25 | position. For purposes of this subsection (h-5), "average gross | ||||||
| 26 | receipts" means (i) the increase in adjusted gross receipts for | ||||||
| |||||||
| |||||||
| 1 | the most lucrative 12-month period of operations over the | ||||||
| 2 | adjusted gross receipts for 2019, multiplied by (ii) the | ||||||
| 3 | percentage derived by dividing the number of additional gaming | ||||||
| 4 | positions that an owners licensee had obtained by the total | ||||||
| 5 | number of gaming positions operated by the owners licensee. If | ||||||
| 6 | this calculation results in a negative amount, then the owners | ||||||
| 7 | licensee is not entitled to any reimbursement of fees | ||||||
| 8 | previously paid. This reconciliation payment may be made in | ||||||
| 9 | installments over a period of no more than 2 years, subject to | ||||||
| 10 | Board approval. Any installment payments shall include an | ||||||
| 11 | annual market interest rate as determined by the Board. These | ||||||
| 12 | reconciliation payments shall be deposited into the Rebuild | ||||||
| 13 | Illinois Projects Fund. | ||||||
| 14 | (i) A licensed owner is authorized to apply to the Board | ||||||
| 15 | for and, if
approved therefor, to receive all licenses from the | ||||||
| 16 | Board necessary for the
operation of a riverboat or casino, | ||||||
| 17 | including a liquor license, a license
to prepare and serve food | ||||||
| 18 | for human consumption, and other necessary
licenses. All use, | ||||||
| 19 | occupation and excise taxes which apply to the sale of
food and | ||||||
| 20 | beverages in this State and all taxes imposed on the sale or | ||||||
| 21 | use
of tangible personal property apply to such sales aboard | ||||||
| 22 | the riverboat or in the casino.
| ||||||
| 23 | (j) The Board may issue or re-issue a license authorizing a | ||||||
| 24 | riverboat to
dock
in a municipality or approve a relocation | ||||||
| 25 | under Section 11.2 only if, prior
to the issuance or | ||||||
| 26 | re-issuance of
the license or approval, the governing body of | ||||||
| |||||||
| |||||||
| 1 | the municipality in which
the riverboat will dock has by a | ||||||
| 2 | majority vote approved the docking of
riverboats in the | ||||||
| 3 | municipality. The Board may issue or re-issue a license
| ||||||
| 4 | authorizing a
riverboat to dock in areas of a county outside | ||||||
| 5 | any municipality or approve a
relocation under Section 11.2 | ||||||
| 6 | only if, prior to the issuance or re-issuance
of the license
or | ||||||
| 7 | approval, the
governing body of the county has by a majority | ||||||
| 8 | vote approved of the docking of
riverboats within such areas.
| ||||||
| 9 | (k) An owners licensee may conduct land-based gambling | ||||||
| 10 | operations upon approval by the Board and payment of a fee of | ||||||
| 11 | $250,000, which shall be deposited into the State Gaming Fund. | ||||||
| 12 | (l) An owners licensee may conduct gaming at a temporary | ||||||
| 13 | facility pending the construction of a permanent facility or | ||||||
| 14 | the remodeling or relocation of an existing facility to | ||||||
| 15 | accommodate gaming participants for up to 24 months after the | ||||||
| 16 | temporary facility begins to conduct gaming. Upon request by an | ||||||
| 17 | owners licensee and upon a showing of good cause by the owners | ||||||
| 18 | licensee, the Board shall extend the period during which the | ||||||
| 19 | licensee may conduct gaming at a temporary facility by up to 12 | ||||||
| 20 | months. The Board shall make rules concerning the conduct of | ||||||
| 21 | gaming from temporary facilities. | ||||||
| 22 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 23 | (230 ILCS 10/7.3)
| ||||||
| 24 | Sec. 7.3. State conduct of gambling operations.
| ||||||
| 25 | (a) If, after reviewing each application for a re-issued | ||||||
| |||||||
| |||||||
| 1 | license, the
Board determines that the highest prospective | ||||||
| 2 | total revenue to the State would
be derived from State conduct | ||||||
| 3 | of the gambling operation in lieu of re-issuing
the license, | ||||||
| 4 | the Board shall inform each applicant of its decision. The | ||||||
| 5 | Board
shall thereafter have the authority, without obtaining an | ||||||
| 6 | owners license, to
conduct casino or riverboat gambling | ||||||
| 7 | operations as
previously authorized by the terminated, | ||||||
| 8 | expired, revoked, or nonrenewed
license through a licensed | ||||||
| 9 | manager selected pursuant to an open and competitive
bidding
| ||||||
| 10 | process as set forth in Section 7.5 and as provided in Section | ||||||
| 11 | 7.4.
| ||||||
| 12 | (b) The Board may locate any casino or riverboat on which a | ||||||
| 13 | gambling operation is
conducted by the State in any home dock | ||||||
| 14 | or other location authorized by Section 3(c)
upon receipt of | ||||||
| 15 | approval from a majority vote of the governing body of the
| ||||||
| 16 | municipality or county, as the case may be, in which the | ||||||
| 17 | riverboat will dock.
| ||||||
| 18 | (c) The Board shall have jurisdiction over and shall | ||||||
| 19 | supervise all
gambling operations conducted by the State | ||||||
| 20 | provided for in this Act and shall
have all powers necessary | ||||||
| 21 | and proper to fully and effectively execute the
provisions of | ||||||
| 22 | this Act relating to gambling operations conducted by the | ||||||
| 23 | State.
| ||||||
| 24 | (d) The maximum number of owners licenses authorized under | ||||||
| 25 | Section 7
7(e)
shall be reduced by one for each instance in | ||||||
| 26 | which the Board authorizes the
State to conduct a casino or | ||||||
| |||||||
| |||||||
| 1 | riverboat gambling operation under subsection (a) in lieu of
| ||||||
| 2 | re-issuing a license to an applicant under Section 7.1.
| ||||||
| 3 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 4 | (230 ILCS 10/7.5)
| ||||||
| 5 | Sec. 7.5. Competitive Bidding. When the Board determines | ||||||
| 6 | that (i) it will re-issue an owners license pursuant to
an
open | ||||||
| 7 | and competitive bidding process, as set forth in Section 7.1, | ||||||
| 8 | (ii) or that it
will issue a managers license pursuant to an | ||||||
| 9 | open and competitive bidding
process, as set forth in Section | ||||||
| 10 | 7.4, or (iii) it will issue an owners license pursuant to an | ||||||
| 11 | open
and competitive bidding process, as set forth in Section | ||||||
| 12 | 7.12, the open and competitive bidding process
shall adhere to | ||||||
| 13 | the following procedures:
| ||||||
| 14 | (1) The Board shall make applications for owners and | ||||||
| 15 | managers
licenses available to the public and allow a | ||||||
| 16 | reasonable time for applicants to
submit applications to the | ||||||
| 17 | Board.
| ||||||
| 18 | (2) During the filing period for owners or managers license | ||||||
| 19 | applications,
the
Board may retain the services of an | ||||||
| 20 | investment banking firm to assist the Board
in conducting the | ||||||
| 21 | open and competitive bidding process.
| ||||||
| 22 | (3) After receiving all of the bid proposals, the Board | ||||||
| 23 | shall open all of
the
proposals in a public forum and disclose | ||||||
| 24 | the prospective owners or managers
names, venture partners, if | ||||||
| 25 | any, and, in the case of applicants for owners
licenses, the | ||||||
| |||||||
| |||||||
| 1 | locations of the proposed development sites.
| ||||||
| 2 | (4) The Board shall summarize the terms of the proposals | ||||||
| 3 | and may make this
summary available to the public.
| ||||||
| 4 | (5) The Board shall evaluate the proposals within a | ||||||
| 5 | reasonable time and
select no
more than 3 final applicants to | ||||||
| 6 | make presentations of their
proposals to the Board.
| ||||||
| 7 | (6) The final applicants shall make their presentations to | ||||||
| 8 | the
Board on
the same day during an open session of the Board.
| ||||||
| 9 | (7) As soon as practicable after the public presentations | ||||||
| 10 | by the final
applicants,
the Board, in its
discretion, may | ||||||
| 11 | conduct further negotiations among the 3 final applicants.
| ||||||
| 12 | During such negotiations, each final applicant may increase its | ||||||
| 13 | license bid or
otherwise enhance its bid proposal. At the | ||||||
| 14 | conclusion of such
negotiations, the Board shall
select the | ||||||
| 15 | winning proposal. In the case of negotiations for
an owners | ||||||
| 16 | license, the Board may, at the conclusion of such negotiations,
| ||||||
| 17 | make the determination allowed under Section 7.3(a).
| ||||||
| 18 | (8) Upon selection of a winning bid, the Board shall | ||||||
| 19 | evaluate the winning
bid
within a reasonable period of time for | ||||||
| 20 | licensee suitability in accordance with
all applicable | ||||||
| 21 | statutory and regulatory criteria.
| ||||||
| 22 | (9) If the winning bidder is unable or otherwise fails to
| ||||||
| 23 | consummate the transaction, (including if the Board determines | ||||||
| 24 | that the winning
bidder does not satisfy the suitability | ||||||
| 25 | requirements), the Board may, on the
same criteria, select from | ||||||
| 26 | the remaining bidders or make the determination
allowed under | ||||||
| |||||||
| |||||||
| 1 | Section 7.3(a).
| ||||||
| 2 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 3 | (230 ILCS 10/8) (from Ch. 120, par. 2408)
| ||||||
| 4 | Sec. 8. Suppliers licenses.
| ||||||
| 5 | (a) The Board may issue a suppliers license to such | ||||||
| 6 | persons, firms or
corporations which apply therefor upon the | ||||||
| 7 | payment of a non-refundable
application fee set by the Board, | ||||||
| 8 | upon a determination by the Board that
the applicant is | ||||||
| 9 | eligible for a suppliers license and upon payment of a
$5,000 | ||||||
| 10 | annual license
fee.
| ||||||
| 11 | (b) The holder of a suppliers license is authorized to sell | ||||||
| 12 | or lease,
and to contract to sell or lease, gambling equipment | ||||||
| 13 | and supplies to any
licensee involved in the ownership or | ||||||
| 14 | management of gambling operations.
| ||||||
| 15 | (c) Gambling supplies and equipment may not be distributed
| ||||||
| 16 | unless supplies and equipment conform to standards adopted by
| ||||||
| 17 | rules of the Board.
| ||||||
| 18 | (d) A person, firm or corporation is ineligible to receive | ||||||
| 19 | a suppliers
license if:
| ||||||
| 20 | (1) the person has been convicted of a felony under the | ||||||
| 21 | laws of this
State, any other state, or the United States;
| ||||||
| 22 | (2) the person has been convicted of any violation of | ||||||
| 23 | Article 28 of the
Criminal Code of 1961 or the Criminal | ||||||
| 24 | Code of 2012, or substantially similar laws of any other | ||||||
| 25 | jurisdiction;
| ||||||
| |||||||
| |||||||
| 1 | (3) the person has submitted an application for a | ||||||
| 2 | license under this
Act which contains false information;
| ||||||
| 3 | (4) the person is a member of the Board;
| ||||||
| 4 | (5) the entity firm or corporation is one in which a | ||||||
| 5 | person defined in (1),
(2), (3) or (4), is an officer, | ||||||
| 6 | director or managerial employee;
| ||||||
| 7 | (6) the firm or corporation employs a person who | ||||||
| 8 | participates in the
management or operation of riverboat | ||||||
| 9 | gambling authorized under this Act;
| ||||||
| 10 | (7) the license of the person, firm or corporation | ||||||
| 11 | issued under
this Act, or a license to own or operate | ||||||
| 12 | gambling facilities
in any other jurisdiction, has been | ||||||
| 13 | revoked.
| ||||||
| 14 | (e) Any person that supplies any equipment, devices, or | ||||||
| 15 | supplies to a
licensed riverboat gambling operation must first | ||||||
| 16 | obtain a suppliers
license. A supplier shall furnish to the | ||||||
| 17 | Board a list of all equipment,
devices and supplies offered for | ||||||
| 18 | sale or lease in connection with gambling
games authorized | ||||||
| 19 | under this Act. A supplier shall keep books and records
for the | ||||||
| 20 | furnishing of equipment, devices and supplies to gambling
| ||||||
| 21 | operations separate and distinct from any other business that | ||||||
| 22 | the supplier
might operate. A supplier shall file a quarterly | ||||||
| 23 | return with the Board
listing all sales and leases. A supplier | ||||||
| 24 | shall permanently affix its name or a distinctive logo or other | ||||||
| 25 | mark or design element identifying the manufacturer or supplier
| ||||||
| 26 | to all its equipment, devices, and supplies, except gaming | ||||||
| |||||||
| |||||||
| 1 | chips without a value impressed, engraved, or imprinted on it, | ||||||
| 2 | for gambling operations.
The Board may waive this requirement | ||||||
| 3 | for any specific product or products if it determines that the | ||||||
| 4 | requirement is not necessary to protect the integrity of the | ||||||
| 5 | game. Items purchased from a licensed supplier may continue to | ||||||
| 6 | be used even though the supplier subsequently changes its name, | ||||||
| 7 | distinctive logo, or other mark or design element; undergoes a | ||||||
| 8 | change in ownership; or ceases to be licensed as a supplier for | ||||||
| 9 | any reason. Any supplier's equipment, devices or supplies which | ||||||
| 10 | are used by any person
in an unauthorized gambling operation | ||||||
| 11 | shall be forfeited to the State. A holder of an owners license | ||||||
| 12 | or an organization gaming license A
licensed owner may own its | ||||||
| 13 | own equipment, devices and supplies. Each
holder of an owners | ||||||
| 14 | license or an organization gaming license under the Act shall | ||||||
| 15 | file an annual report
listing its inventories of gambling | ||||||
| 16 | equipment, devices and supplies.
| ||||||
| 17 | (f) Any person who knowingly makes a false statement on an | ||||||
| 18 | application
is guilty of a Class A misdemeanor.
| ||||||
| 19 | (g) Any gambling equipment, devices and supplies provided | ||||||
| 20 | by any
licensed supplier may either be repaired on the | ||||||
| 21 | riverboat, in the casino, or at the organization gaming | ||||||
| 22 | facility or removed from
the riverboat, casino, or organization | ||||||
| 23 | gaming facility to a an on-shore facility owned by the holder | ||||||
| 24 | of an owners
license, organization gaming license, or suppliers | ||||||
| 25 | license for repair.
| ||||||
| 26 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| |||||||
| |||||||
| 1 | (230 ILCS 10/9) (from Ch. 120, par. 2409)
| ||||||
| 2 | Sec. 9. Occupational licenses.
| ||||||
| 3 | (a) The Board may issue an occupational license to an | ||||||
| 4 | applicant upon the
payment of a non-refundable fee set by the | ||||||
| 5 | Board, upon a determination by
the Board that the applicant is | ||||||
| 6 | eligible for an occupational license and
upon payment of an | ||||||
| 7 | annual license fee in an amount to be established. To
be | ||||||
| 8 | eligible for an occupational license, an applicant must:
| ||||||
| 9 | (1) be at least 21 years of age if the applicant will | ||||||
| 10 | perform any
function involved in gaming by patrons. Any | ||||||
| 11 | applicant seeking an
occupational license for a non-gaming | ||||||
| 12 | function shall be at least 18 years
of age;
| ||||||
| 13 | (2) not have been convicted of a felony offense, a | ||||||
| 14 | violation of Article
28 of the Criminal Code of 1961 or the | ||||||
| 15 | Criminal Code of 2012, or a similar statute of any other
| ||||||
| 16 | jurisdiction;
| ||||||
| 17 | (2.5) not have been convicted of a crime, other than a | ||||||
| 18 | crime described in item (2) of this subsection (a), | ||||||
| 19 | involving dishonesty or moral turpitude, except that the | ||||||
| 20 | Board may, in its discretion, issue an occupational license | ||||||
| 21 | to a person who has been convicted of a crime described in | ||||||
| 22 | this item (2.5) more than 10 years prior to his or her | ||||||
| 23 | application and has not subsequently been convicted of any | ||||||
| 24 | other crime;
| ||||||
| 25 | (3) have demonstrated a level of skill or knowledge | ||||||
| |||||||
| |||||||
| 1 | which the Board
determines to be necessary in order to | ||||||
| 2 | operate gambling aboard a riverboat, in a casino, or at an | ||||||
| 3 | organization gaming facility; and
| ||||||
| 4 | (4) have met standards for the holding of an | ||||||
| 5 | occupational license as
adopted by rules of the Board. Such | ||||||
| 6 | rules shall provide that any person or
entity seeking an | ||||||
| 7 | occupational license to manage gambling operations
under | ||||||
| 8 | this Act hereunder shall be subject to background inquiries | ||||||
| 9 | and further requirements
similar to those required of | ||||||
| 10 | applicants for an owners license.
Furthermore, such rules | ||||||
| 11 | shall provide that each such entity shall be
permitted to | ||||||
| 12 | manage gambling operations for only one licensed owner.
| ||||||
| 13 | (b) Each application for an occupational license shall be | ||||||
| 14 | on forms
prescribed by the Board and shall contain all | ||||||
| 15 | information required by the
Board. The applicant shall set | ||||||
| 16 | forth in the application: whether he has been
issued prior | ||||||
| 17 | gambling related licenses; whether he has been licensed in any
| ||||||
| 18 | other state under any other name, and, if so, such name and his | ||||||
| 19 | age; and
whether or not a permit or license issued to him in | ||||||
| 20 | any other state has
been suspended, restricted or revoked, and, | ||||||
| 21 | if so, for what period of time.
| ||||||
| 22 | (c) Each applicant shall submit with his application, on | ||||||
| 23 | forms provided
by the Board, 2 sets of his fingerprints. The | ||||||
| 24 | Board shall charge each
applicant a fee set by the Department | ||||||
| 25 | of State Police to defray the costs
associated with the search | ||||||
| 26 | and classification of fingerprints obtained by
the Board with | ||||||
| |||||||
| |||||||
| 1 | respect to the applicant's application. These fees shall be
| ||||||
| 2 | paid into the State Police Services Fund.
| ||||||
| 3 | (d) The Board may in its discretion refuse an occupational | ||||||
| 4 | license to
any person: (1) who is unqualified to perform the | ||||||
| 5 | duties required of such
applicant; (2) who fails to disclose or | ||||||
| 6 | states falsely any information
called for in the application; | ||||||
| 7 | (3) who has been found guilty of a
violation of this Act or | ||||||
| 8 | whose prior gambling related license or
application therefor | ||||||
| 9 | has been suspended, restricted, revoked or denied for
just | ||||||
| 10 | cause in any other state; or (4) for any other just cause.
| ||||||
| 11 | (e) The Board may suspend, revoke or restrict any | ||||||
| 12 | occupational licensee:
(1) for violation of any provision of | ||||||
| 13 | this Act; (2) for violation of any
of the rules and regulations | ||||||
| 14 | of the Board; (3) for any cause which, if
known to the Board, | ||||||
| 15 | would have disqualified the applicant from receiving
such | ||||||
| 16 | license; or (4) for default in the payment of any obligation or | ||||||
| 17 | debt
due to the State of Illinois; or (5) for any other just | ||||||
| 18 | cause.
| ||||||
| 19 | (f) A person who knowingly makes a false statement on an | ||||||
| 20 | application is
guilty of a Class A misdemeanor.
| ||||||
| 21 | (g) Any license issued pursuant to this Section shall be | ||||||
| 22 | valid for a
period of one year from the date of issuance.
| ||||||
| 23 | (h) Nothing in this Act shall be interpreted to prohibit a | ||||||
| 24 | licensed
owner or organization gaming licensee from entering | ||||||
| 25 | into an agreement with a public community college or a school | ||||||
| 26 | approved under the
Private Business and Vocational Schools Act | ||||||
| |||||||
| |||||||
| 1 | of 2012 for the training of any
occupational licensee. Any | ||||||
| 2 | training offered by such a school shall be in
accordance with a | ||||||
| 3 | written agreement between the licensed owner or organization | ||||||
| 4 | gaming licensee and the school.
| ||||||
| 5 | (i) Any training provided for occupational licensees may be | ||||||
| 6 | conducted
either at the site of the gambling facility on the | ||||||
| 7 | riverboat or at a school with which a licensed owner or | ||||||
| 8 | organization gaming licensee has
entered into an agreement | ||||||
| 9 | pursuant to subsection (h).
| ||||||
| 10 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 11 | (230 ILCS 10/11) (from Ch. 120, par. 2411)
| ||||||
| 12 | Sec. 11. Conduct of gambling. Gambling may be conducted by | ||||||
| 13 | licensed owners or licensed managers on behalf
of the State | ||||||
| 14 | aboard riverboats. Gambling may be conducted by organization | ||||||
| 15 | gaming licensees at organization gaming facilities. Gambling | ||||||
| 16 | authorized under this Section is,
subject to the following | ||||||
| 17 | standards:
| ||||||
| 18 | (1) A licensee may conduct riverboat gambling | ||||||
| 19 | authorized under this Act
regardless of whether it conducts | ||||||
| 20 | excursion cruises. A licensee may permit
the continuous | ||||||
| 21 | ingress and egress of patrons passengers on a riverboat not | ||||||
| 22 | used for excursion cruises for the purpose of gambling. | ||||||
| 23 | Excursion cruises shall not exceed 4 hours for a round | ||||||
| 24 | trip. However, the Board may grant express approval for an | ||||||
| 25 | extended cruise on a case-by-case basis.
| ||||||
| |||||||
| |||||||
| 1 | (1.5) An owners licensee may conduct gambling | ||||||
| 2 | operations authorized under this Act 24 hours a day.
| ||||||
| 3 | (2) (Blank).
| ||||||
| 4 | (3) Minimum and maximum wagers on games shall be set by | ||||||
| 5 | the licensee.
| ||||||
| 6 | (4) Agents of the Board and the Department of State | ||||||
| 7 | Police may board
and inspect any riverboat, enter and | ||||||
| 8 | inspect any portion of a casino, or enter and inspect any | ||||||
| 9 | portion of an organization gaming facility at any time for | ||||||
| 10 | the purpose of determining
whether this Act is being | ||||||
| 11 | complied with. Every riverboat, if under way and
being | ||||||
| 12 | hailed by a law enforcement officer or agent of the Board, | ||||||
| 13 | must stop
immediately and lay to.
| ||||||
| 14 | (5) Employees of the Board shall have the right to be | ||||||
| 15 | present on the
riverboat or in the casino or on adjacent | ||||||
| 16 | facilities under the control of the licensee and at the | ||||||
| 17 | organization gaming facility under the control of the | ||||||
| 18 | organization gaming licensee.
| ||||||
| 19 | (6) Gambling equipment and supplies customarily used | ||||||
| 20 | in conducting
riverboat gambling must be purchased or | ||||||
| 21 | leased only from suppliers licensed
for such purpose under | ||||||
| 22 | this Act. The Board may approve the transfer, sale, or | ||||||
| 23 | lease of gambling equipment and supplies by a licensed | ||||||
| 24 | owner from or to an affiliate of the licensed owner as long | ||||||
| 25 | as the gambling equipment and supplies were initially | ||||||
| 26 | acquired from a supplier licensed in Illinois.
| ||||||
| |||||||
| |||||||
| 1 | (7) Persons licensed under this Act shall permit no | ||||||
| 2 | form of wagering on
gambling games except as permitted by | ||||||
| 3 | this Act.
| ||||||
| 4 | (8) Wagers may be received only from a person present | ||||||
| 5 | on a licensed
riverboat, in a casino, or at an organization | ||||||
| 6 | gaming facility. No person present on a licensed riverboat, | ||||||
| 7 | in a casino, or at an organization gaming facility shall | ||||||
| 8 | place
or attempt to place a wager on behalf of another | ||||||
| 9 | person who is not present
on the riverboat, in a casino, or | ||||||
| 10 | at the organization gaming facility.
| ||||||
| 11 | (9) Wagering, including gaming authorized under | ||||||
| 12 | Section 7.7, shall not be conducted with money or other | ||||||
| 13 | negotiable
currency.
| ||||||
| 14 | (10) A person under age 21 shall not be permitted on an | ||||||
| 15 | area of a
riverboat or casino where gambling is being | ||||||
| 16 | conducted or at an organization gaming facility where | ||||||
| 17 | gambling is being conducted, except for a person at least
| ||||||
| 18 | 18 years of age who is an employee of the riverboat or | ||||||
| 19 | casino gambling operation or gaming operation. No
employee | ||||||
| 20 | under age 21 shall perform any function involved in | ||||||
| 21 | gambling by
the patrons. No person under age 21 shall be | ||||||
| 22 | permitted to make a wager under
this Act, and any winnings | ||||||
| 23 | that are a result of a wager by a person under age 21, | ||||||
| 24 | whether or not paid by a licensee, shall be treated as | ||||||
| 25 | winnings for the privilege tax purposes, confiscated, and | ||||||
| 26 | forfeited to the State and deposited into the Education | ||||||
| |||||||
| |||||||
| 1 | Assistance Fund.
| ||||||
| 2 | (11) Gambling excursion cruises are permitted only | ||||||
| 3 | when the waterway for
which the riverboat is licensed is | ||||||
| 4 | navigable, as determined by
the Board in consultation with | ||||||
| 5 | the U.S. Army Corps of Engineers.
This paragraph (11) does | ||||||
| 6 | not limit the ability of a licensee to conduct
gambling | ||||||
| 7 | authorized under this Act when gambling excursion cruises | ||||||
| 8 | are not
permitted.
| ||||||
| 9 | (12) All tickets tokens, chips, or electronic cards | ||||||
| 10 | used to make wagers must be
purchased (i) from a licensed | ||||||
| 11 | owner or manager, in the case of a riverboat, either aboard | ||||||
| 12 | a riverboat or at
an onshore
facility which has been | ||||||
| 13 | approved by the Board and which is located where
the | ||||||
| 14 | riverboat docks, (ii) in the case of a casino, from a | ||||||
| 15 | licensed owner at the casino, or (iii) from an organization | ||||||
| 16 | gaming licensee at the organization gaming facility. The | ||||||
| 17 | tickets tokens, chips, or electronic cards may be
purchased | ||||||
| 18 | by means of an agreement under which the owner or manager | ||||||
| 19 | extends
credit to
the patron. Such tickets tokens, chips, | ||||||
| 20 | or electronic cards may be used
while aboard the riverboat, | ||||||
| 21 | in the casino, or at the organization gaming facility only | ||||||
| 22 | for the purpose of making wagers on
gambling games.
| ||||||
| 23 | (13) Notwithstanding any other Section of this Act, in | ||||||
| 24 | addition to the
other licenses authorized under this Act, | ||||||
| 25 | the Board may issue special event
licenses allowing persons | ||||||
| 26 | who are not otherwise licensed to conduct
riverboat | ||||||
| |||||||
| |||||||
| 1 | gambling to conduct such gambling on a specified date or | ||||||
| 2 | series
of dates. Riverboat gambling under such a license | ||||||
| 3 | may take place on a
riverboat not normally used for | ||||||
| 4 | riverboat gambling. The Board shall
establish standards, | ||||||
| 5 | fees and fines for, and limitations upon, such
licenses, | ||||||
| 6 | which may differ from the standards, fees, fines and | ||||||
| 7 | limitations
otherwise applicable under this Act. All such | ||||||
| 8 | fees shall be deposited into
the State Gaming Fund. All | ||||||
| 9 | such fines shall be deposited into the
Education Assistance | ||||||
| 10 | Fund, created by Public Act 86-0018, of the State
of | ||||||
| 11 | Illinois.
| ||||||
| 12 | (14) In addition to the above, gambling must be | ||||||
| 13 | conducted in accordance
with all rules adopted by the | ||||||
| 14 | Board.
| ||||||
| 15 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 16 | (230 ILCS 10/11.1) (from Ch. 120, par. 2411.1)
| ||||||
| 17 | Sec. 11.1. Collection of amounts owing under credit | ||||||
| 18 | agreements. Notwithstanding any applicable statutory provision | ||||||
| 19 | to the contrary, a
licensed owner, licensed or manager, or | ||||||
| 20 | organization gaming licensee who extends credit to a riverboat | ||||||
| 21 | gambling patron pursuant
to paragraph (12) of Section 11 | ||||||
| 22 | Section 11 (a) (12) of this Act is expressly authorized to | ||||||
| 23 | institute a
cause of action to collect any amounts due and | ||||||
| 24 | owing under the extension of
credit, as well as the licensed | ||||||
| 25 | owner's, licensed or manager's, or organization gaming | ||||||
| |||||||
| |||||||
| 1 | licensee's costs, expenses and reasonable
attorney's
fees | ||||||
| 2 | incurred in collection.
| ||||||
| 3 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 4 | (230 ILCS 10/12) (from Ch. 120, par. 2412)
| ||||||
| 5 | Sec. 12. Admission tax; fees.
| ||||||
| 6 | (a) A tax is hereby imposed upon admissions to riverboat | ||||||
| 7 | and casino gambling facilities riverboats operated by
licensed | ||||||
| 8 | owners authorized pursuant to this Act. Until July 1, 2002, the
| ||||||
| 9 | rate is $2 per person admitted. From July 1, 2002 until
July 1, | ||||||
| 10 | 2003, the rate is $3 per person admitted.
From July 1, 2003 | ||||||
| 11 | until August 23, 2005 (the effective date of Public Act | ||||||
| 12 | 94-673), for a licensee that admitted 1,000,000 persons or
| ||||||
| 13 | fewer in the previous calendar year, the rate is $3 per person | ||||||
| 14 | admitted; for a
licensee that admitted more than 1,000,000 but | ||||||
| 15 | no more than 2,300,000 persons
in the previous calendar year, | ||||||
| 16 | the rate is $4 per person admitted; and for
a licensee that | ||||||
| 17 | admitted more than 2,300,000 persons in the previous calendar
| ||||||
| 18 | year, the rate is $5 per person admitted.
Beginning on August | ||||||
| 19 | 23, 2005 (the effective date of Public Act 94-673), for a | ||||||
| 20 | licensee that admitted 1,000,000 persons or
fewer in calendar | ||||||
| 21 | year 2004, the rate is $2 per person admitted, and for all | ||||||
| 22 | other
licensees, including licensees that were not conducting | ||||||
| 23 | gambling operations in 2004, the rate is $3 per person | ||||||
| 24 | admitted.
This admission tax is imposed upon the
licensed owner | ||||||
| 25 | conducting gambling.
| ||||||
| |||||||
| |||||||
| 1 | (1) The admission tax shall be paid for each admission, | ||||||
| 2 | except that a person who exits a riverboat gambling | ||||||
| 3 | facility and reenters that riverboat gambling facility | ||||||
| 4 | within the same gaming day shall be subject only to the | ||||||
| 5 | initial admission tax.
| ||||||
| 6 | (2) (Blank).
| ||||||
| 7 | (3) The riverboat licensee may issue tax-free passes to
| ||||||
| 8 | actual and necessary officials and employees of the | ||||||
| 9 | licensee or other
persons actually working on the | ||||||
| 10 | riverboat.
| ||||||
| 11 | (4) The number and issuance of tax-free passes is | ||||||
| 12 | subject to the rules
of the Board, and a list of all | ||||||
| 13 | persons to whom the tax-free passes are
issued shall be | ||||||
| 14 | filed with the Board.
| ||||||
| 15 | (a-5) A fee is hereby imposed upon admissions operated by | ||||||
| 16 | licensed
managers on behalf of the State pursuant to Section | ||||||
| 17 | 7.3 at the rates provided
in
this subsection (a-5). For a | ||||||
| 18 | licensee that
admitted 1,000,000 persons or fewer in the | ||||||
| 19 | previous calendar year, the rate is
$3 per person admitted; for | ||||||
| 20 | a licensee that admitted more than 1,000,000 but no
more than | ||||||
| 21 | 2,300,000 persons
in the previous calendar year, the rate is $4 | ||||||
| 22 | per person admitted; and for
a licensee that admitted more than | ||||||
| 23 | 2,300,000 persons in the previous calendar
year, the rate is $5 | ||||||
| 24 | per person admitted.
| ||||||
| 25 | (1) The admission fee shall be paid for each admission.
| ||||||
| 26 | (2) (Blank).
| ||||||
| |||||||
| |||||||
| 1 | (3) The licensed manager may issue fee-free passes to | ||||||
| 2 | actual and necessary
officials and employees of the manager | ||||||
| 3 | or other persons actually working on the
riverboat.
| ||||||
| 4 | (4) The number and issuance of fee-free passes is | ||||||
| 5 | subject to the rules
of the Board, and a list of all | ||||||
| 6 | persons to whom the fee-free passes are
issued shall be | ||||||
| 7 | filed with the Board.
| ||||||
| 8 | (b) Except as provided in subsection (b-5), from From the | ||||||
| 9 | tax imposed under subsection (a) and the fee imposed under
| ||||||
| 10 | subsection (a-5), a municipality shall receive from the State | ||||||
| 11 | $1 for each
person embarking on a riverboat docked within the | ||||||
| 12 | municipality or entering a casino located within the | ||||||
| 13 | municipality, and a county
shall receive $1 for each person | ||||||
| 14 | entering a casino or embarking on a riverboat docked within the
| ||||||
| 15 | county but outside the boundaries of any municipality. The | ||||||
| 16 | municipality's or
county's share shall be collected by the | ||||||
| 17 | Board on behalf of the State and
remitted quarterly by the | ||||||
| 18 | State, subject to appropriation, to the treasurer of
the unit | ||||||
| 19 | of local government for deposit in the general fund.
| ||||||
| 20 | (b-5) From the tax imposed under subsection (a) and the fee | ||||||
| 21 | imposed under subsection (a-5), $1 for each person embarking on | ||||||
| 22 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
| 23 | Section 7 shall be divided as follows: $0.70 to the City of | ||||||
| 24 | Rockford, $0.05 to the City of Loves Park, $0.05 to the Village | ||||||
| 25 | of Machesney Park, and $0.20 to Winnebago County. | ||||||
| 26 | The municipality's or county's share shall be collected by | ||||||
| |||||||
| |||||||
| 1 | the Board on behalf of the State and remitted monthly by the | ||||||
| 2 | State, subject to appropriation, to the treasurer of the unit | ||||||
| 3 | of local government for deposit in the general fund. | ||||||
| 4 | (b-10) From the tax imposed under subsection (a) and the | ||||||
| 5 | fee imposed under subsection (a-5), $1 for each person | ||||||
| 6 | embarking on a riverboat or entering a casino designated in | ||||||
| 7 | paragraph (1) of subsection (e-5) of Section 7 shall be divided | ||||||
| 8 | as follows:
$0.70 to the City of Chicago,
$0.15 to the Village | ||||||
| 9 | of Maywood,
and $0.15 to the Village of Summit. | ||||||
| 10 | The municipality's or county's share shall be collected by | ||||||
| 11 | the Board on behalf of the State and remitted monthly by the | ||||||
| 12 | State, subject to appropriation, to the treasurer of the unit | ||||||
| 13 | of local government for deposit in the general fund. | ||||||
| 14 | (b-15) From the tax imposed under subsection (a) and the | ||||||
| 15 | fee imposed under subsection (a-5), $1 for each person | ||||||
| 16 | embarking on a riverboat or entering a casino designated in | ||||||
| 17 | paragraph (2) of subsection (e-5) of Section 7 shall be divided | ||||||
| 18 | as follows:
$0.70 to the City of Danville and
$0.30 to | ||||||
| 19 | Vermilion County. | ||||||
| 20 | The municipality's or county's share shall be collected by | ||||||
| 21 | the Board on behalf of the State and remitted monthly by the | ||||||
| 22 | State, subject to appropriation, to the treasurer of the unit | ||||||
| 23 | of local government for deposit in the general fund. | ||||||
| 24 | (c) The licensed owner shall pay the entire admission tax | ||||||
| 25 | to the Board and
the licensed manager shall pay the entire | ||||||
| 26 | admission fee to the Board.
Such payments shall be made daily. | ||||||
| |||||||
| |||||||
| 1 | Accompanying each payment shall be a
return on forms provided | ||||||
| 2 | by the Board which shall include other
information regarding | ||||||
| 3 | admissions as the Board may require. Failure to
submit either | ||||||
| 4 | the payment or the return within the specified time may
result | ||||||
| 5 | in suspension or revocation of the owners or managers license.
| ||||||
| 6 | (c-5) A tax is imposed on admissions to organization gaming | ||||||
| 7 | facilities at the rate of $3 per person admitted by an | ||||||
| 8 | organization gaming licensee. The tax is imposed upon the | ||||||
| 9 | organization gaming licensee. | ||||||
| 10 | (1) The admission tax shall be paid for each admission, | ||||||
| 11 | except that a person who exits an organization gaming | ||||||
| 12 | facility and reenters that organization gaming facility | ||||||
| 13 | within the same gaming day, as the term "gaming day" is | ||||||
| 14 | defined by the Board by rule, shall be subject only to the | ||||||
| 15 | initial admission tax. The Board shall establish, by rule, | ||||||
| 16 | a procedure to determine whether a person admitted to an | ||||||
| 17 | organization gaming facility has paid the admission tax. | ||||||
| 18 | (2) An organization gaming licensee may issue tax-free | ||||||
| 19 | passes to actual and necessary officials and employees of | ||||||
| 20 | the licensee and other persons associated with its gaming | ||||||
| 21 | operations. | ||||||
| 22 | (3) The number and issuance of tax-free passes is | ||||||
| 23 | subject to the rules of the Board, and a list of all | ||||||
| 24 | persons to whom the tax-free passes are issued shall be
| ||||||
| 25 | filed with the Board. | ||||||
| 26 | (4) The organization gaming licensee shall pay the | ||||||
| |||||||
| |||||||
| 1 | entire admission tax to the Board. | ||||||
| 2 | Such payments shall be made daily. Accompanying each | ||||||
| 3 | payment shall be a return on forms provided by the Board, which | ||||||
| 4 | shall include other information regarding admission as the | ||||||
| 5 | Board may require. Failure to submit either the payment or the | ||||||
| 6 | return within the specified time may result in suspension or | ||||||
| 7 | revocation of the organization gaming license. | ||||||
| 8 | From the tax imposed under this subsection (c-5), a | ||||||
| 9 | municipality other than the Village of Stickney or the City of | ||||||
| 10 | Collinsville in which an organization gaming facility is | ||||||
| 11 | located, or if the organization gaming facility is not located | ||||||
| 12 | within a municipality, then the county in which the | ||||||
| 13 | organization gaming facility is located, except as otherwise | ||||||
| 14 | provided in this Section, shall receive, subject to | ||||||
| 15 | appropriation, $1 for each person who enters the organization | ||||||
| 16 | gaming facility. For each admission to the organization gaming | ||||||
| 17 | facility in excess of 1,500,000 in a year, from the tax imposed | ||||||
| 18 | under this subsection (c-5), the county in which the | ||||||
| 19 | organization gaming facility is located shall receive, subject | ||||||
| 20 | to appropriation, $0.30, which shall be in addition to any | ||||||
| 21 | other moneys paid to the county under this Section. | ||||||
| 22 | From the tax imposed under this subsection (c-5) on an | ||||||
| 23 | organization gaming facility located in the Village of | ||||||
| 24 | Stickney, $1 for each person who enters the organization gaming | ||||||
| 25 | facility shall be distributed as follows, subject to | ||||||
| 26 | appropriation: $0.24 to the Village of Stickney, $0.49 to the | ||||||
| |||||||
| |||||||
| 1 | Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the | ||||||
| 2 | Stickney Public Health District, and $0.05 to the City of | ||||||
| 3 | Bridgeview. | ||||||
| 4 | From the tax imposed under this subsection (c-5) on an | ||||||
| 5 | organization gaming facility located in the City of | ||||||
| 6 | Collinsville, the following shall each receive 10 cents for | ||||||
| 7 | each person who enters the organization gaming facility, | ||||||
| 8 | subject to appropriation: the Village of Alorton; the Village | ||||||
| 9 | of Washington Park; State Park Place; the Village of Fairmont | ||||||
| 10 | City; the City of Centreville; the Village of Brooklyn; the | ||||||
| 11 | City of Venice; the City of Madison; the Village of Caseyville; | ||||||
| 12 | and the Village of Pontoon Beach. | ||||||
| 13 | On the 25th day of each month, all amounts remaining after | ||||||
| 14 | payments required under this subsection (c-5) have been made | ||||||
| 15 | shall be transferred into the Capital Projects Fund. | ||||||
| 16 | (d) The Board shall administer and collect the admission | ||||||
| 17 | tax imposed by
this Section, to the extent practicable, in a | ||||||
| 18 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
| 19 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | ||||||
| 20 | Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | ||||||
| 21 | Penalty and Interest Act.
| ||||||
| 22 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 23 | (230 ILCS 10/14) (from Ch. 120, par. 2414)
| ||||||
| 24 | Sec. 14. Licensees - Records - Reports - Supervision.
| ||||||
| 25 | (a) Licensed owners and organization gaming licensees A | ||||||
| |||||||
| |||||||
| 1 | licensed owner shall keep his books and records so as to | ||||||
| 2 | clearly
show the following:
| ||||||
| 3 | (1) The amount received daily from admission fees.
| ||||||
| 4 | (2) The total amount of gross receipts.
| ||||||
| 5 | (3) The total amount of the adjusted gross receipts.
| ||||||
| 6 | (b) Licensed owners and organization gaming licensees The | ||||||
| 7 | licensed owner shall furnish to the Board reports and | ||||||
| 8 | information as
the Board may require with respect to its | ||||||
| 9 | activities on forms designed and
supplied for such purpose by | ||||||
| 10 | the Board.
| ||||||
| 11 | (c) The books and records kept by a licensed owner as | ||||||
| 12 | provided by this Section are
public records and the | ||||||
| 13 | examination, publication, and dissemination of the
books and | ||||||
| 14 | records are governed by the provisions of The Freedom of | ||||||
| 15 | Information Act.
| ||||||
| 16 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 17 | (230 ILCS 10/15) (from Ch. 120, par. 2415)
| ||||||
| 18 | Sec. 15. Audit of Licensee Operations. Annually, the | ||||||
| 19 | licensed owner, or manager, or organization gaming licensee | ||||||
| 20 | shall
transmit to the Board an audit of the financial | ||||||
| 21 | transactions
and condition of the licensee's or manager's total | ||||||
| 22 | operations. Additionally, within 90 days after the end of each | ||||||
| 23 | quarter of each fiscal year, the licensed owner, or manager, or | ||||||
| 24 | organization gaming licensee shall transmit to the Board a | ||||||
| 25 | compliance report on engagement procedures determined by the | ||||||
| |||||||
| |||||||
| 1 | Board. All audits and compliance engagements shall be
conducted | ||||||
| 2 | by certified public accountants selected by the Board. Each
| ||||||
| 3 | certified public accountant must be registered in the State of
| ||||||
| 4 | Illinois under the Illinois Public Accounting Act.
The | ||||||
| 5 | compensation for each certified public accountant shall be paid
| ||||||
| 6 | directly by the licensed owner, or manager, or organization | ||||||
| 7 | gaming licensee to the certified public
accountant.
| ||||||
| 8 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 9 | (230 ILCS 10/17) (from Ch. 120, par. 2417)
| ||||||
| 10 | Sec. 17. Administrative Procedures. The Illinois | ||||||
| 11 | Administrative Procedure
Act shall apply to all administrative | ||||||
| 12 | rules and procedures of the Board under
this Act and or the | ||||||
| 13 | Video Gaming Act, except that: (1) subsection (b) of Section | ||||||
| 14 | 5-10 of the Illinois
Administrative Procedure Act does not | ||||||
| 15 | apply to final orders, decisions and
opinions of the Board; (2) | ||||||
| 16 | subsection (a) of Section 5-10 of the Illinois
Administrative | ||||||
| 17 | Procedure Act does not apply to forms established by the Board
| ||||||
| 18 | for use under this Act and or the Video Gaming Act; (3) the | ||||||
| 19 | provisions of Section 10-45 of the Illinois
Administrative | ||||||
| 20 | Procedure Act regarding proposals for decision are excluded
| ||||||
| 21 | under this Act and or the Video Gaming Act; and (4) the | ||||||
| 22 | provisions of subsection (d) of Section
10-65 of the Illinois | ||||||
| 23 | Administrative Procedure Act do not apply so as to
prevent | ||||||
| 24 | summary suspension of any license pending revocation or other | ||||||
| 25 | action,
which suspension shall remain in effect unless modified | ||||||
| |||||||
| |||||||
| 1 | by the Board or unless
the Board's decision is reversed on the | ||||||
| 2 | merits upon judicial review.
| ||||||
| 3 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 4 | (230 ILCS 10/17.1) (from Ch. 120, par. 2417.1)
| ||||||
| 5 | Sec. 17.1. Judicial Review.
| ||||||
| 6 | (a) Jurisdiction and venue for the judicial
review of a | ||||||
| 7 | final order of the Board relating to licensed owners, | ||||||
| 8 | suppliers, organization gaming licensees, and or
special event | ||||||
| 9 | licenses is vested in the Appellate Court of
the judicial | ||||||
| 10 | district in which Sangamon County is located. A
petition for | ||||||
| 11 | judicial review of a final order of the Board must be filed in
| ||||||
| 12 | the Appellate Court, within 35 days from the date that a copy | ||||||
| 13 | of the decision
sought to be reviewed was served upon the party | ||||||
| 14 | affected by the decision.
| ||||||
| 15 | (b) Judicial review of all other final orders of the Board | ||||||
| 16 | shall be
conducted in accordance with the Administrative Review | ||||||
| 17 | Law.
| ||||||
| 18 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 19 | (230 ILCS 10/18) (from Ch. 120, par. 2418)
| ||||||
| 20 | Sec. 18. Prohibited Activities - Penalty.
| ||||||
| 21 | (a) A person is guilty of a Class A misdemeanor for doing | ||||||
| 22 | any of the
following:
| ||||||
| 23 | (1) Conducting gambling where wagering
is used or to be | ||||||
| 24 | used
without a license issued by the Board.
| ||||||
| |||||||
| |||||||
| 1 | (2) Conducting gambling where wagering
is permitted | ||||||
| 2 | other
than in the manner specified by Section 11.
| ||||||
| 3 | (b) A person is guilty of a Class B misdemeanor for doing | ||||||
| 4 | any of the
following:
| ||||||
| 5 | (1) permitting a person under 21 years to make a wager; | ||||||
| 6 | or
| ||||||
| 7 | (2) violating paragraph (12) of subsection (a) of | ||||||
| 8 | Section 11 of this Act.
| ||||||
| 9 | (c) A person wagering or accepting a wager at any location | ||||||
| 10 | outside the
riverboat, casino, or organization gaming facility | ||||||
| 11 | in violation of paragraph is subject to the penalties in | ||||||
| 12 | paragraphs (1) or (2) of
subsection (a) of Section 28-1 of the | ||||||
| 13 | Criminal Code of 2012 is subject to the penalties provided in | ||||||
| 14 | that Section.
| ||||||
| 15 | (d) A person commits a Class 4 felony and, in addition, | ||||||
| 16 | shall be barred
for life from gambling operations riverboats | ||||||
| 17 | under the jurisdiction of the
Board, if the person does any of | ||||||
| 18 | the following:
| ||||||
| 19 | (1) Offers, promises, or gives anything of value or | ||||||
| 20 | benefit to a person
who is connected with a riverboat or | ||||||
| 21 | casino owner or organization gaming licensee, including, | ||||||
| 22 | but
not limited to, an officer or employee of a licensed | ||||||
| 23 | owner, organization gaming licensee, or holder of an
| ||||||
| 24 | occupational license pursuant to an agreement or | ||||||
| 25 | arrangement or with the
intent that the promise or thing of | ||||||
| 26 | value or benefit will influence the
actions of the person | ||||||
| |||||||
| |||||||
| 1 | to whom the offer, promise, or gift was made in order
to | ||||||
| 2 | affect or attempt to affect the outcome of a gambling game, | ||||||
| 3 | or to
influence official action of a member of the Board.
| ||||||
| 4 | (2) Solicits or knowingly accepts or receives a promise | ||||||
| 5 | of anything of
value or benefit while the person is | ||||||
| 6 | connected with a riverboat, casino, or organization gaming | ||||||
| 7 | facility,
including, but not limited to, an officer or | ||||||
| 8 | employee of a licensed owner or organization gaming | ||||||
| 9 | licensee,
or the holder of an occupational license, | ||||||
| 10 | pursuant to an understanding or
arrangement or with the | ||||||
| 11 | intent that the promise or thing of value or
benefit will | ||||||
| 12 | influence the actions of the person to affect or attempt to
| ||||||
| 13 | affect the outcome of a gambling game, or to influence | ||||||
| 14 | official action of a
member of the Board.
| ||||||
| 15 | (3) Uses or possesses with the intent to use a device | ||||||
| 16 | to assist:
| ||||||
| 17 | (i) In projecting the outcome of the game.
| ||||||
| 18 | (ii) In keeping track of the cards played.
| ||||||
| 19 | (iii) In analyzing the probability of the | ||||||
| 20 | occurrence of an event
relating to the gambling game.
| ||||||
| 21 | (iv) In analyzing the strategy for playing or | ||||||
| 22 | betting to be used in the
game except as permitted by | ||||||
| 23 | the Board.
| ||||||
| 24 | (4) Cheats at a gambling game.
| ||||||
| 25 | (5) Manufactures, sells, or distributes any cards, | ||||||
| 26 | chips, dice, game or
device which is intended to be used to | ||||||
| |||||||
| |||||||
| 1 | violate any provision of this Act.
| ||||||
| 2 | (6) Alters or misrepresents the outcome of a gambling | ||||||
| 3 | game on which
wagers have been made after the outcome is | ||||||
| 4 | made sure but before it is
revealed to the players.
| ||||||
| 5 | (7) Places a bet after acquiring knowledge, not | ||||||
| 6 | available to all players,
of the outcome of the gambling | ||||||
| 7 | game which is subject of the bet or to aid a
person in | ||||||
| 8 | acquiring the knowledge for the purpose of placing a bet
| ||||||
| 9 | contingent on that outcome.
| ||||||
| 10 | (8) Claims, collects, or takes, or attempts to claim, | ||||||
| 11 | collect, or take,
money or anything of value in or from the | ||||||
| 12 | gambling games, with intent to
defraud, without having made | ||||||
| 13 | a wager contingent on winning a gambling game,
or claims, | ||||||
| 14 | collects, or takes an amount of money or thing of value of
| ||||||
| 15 | greater value than the amount won.
| ||||||
| 16 | (9) Uses counterfeit chips or tokens in a gambling | ||||||
| 17 | game.
| ||||||
| 18 | (10) Possesses any key or device designed for the | ||||||
| 19 | purpose of opening,
entering, or affecting the operation of | ||||||
| 20 | a gambling game, drop box, or an
electronic or mechanical | ||||||
| 21 | device connected with the gambling game or for
removing | ||||||
| 22 | coins, tokens, chips or other contents of a gambling game. | ||||||
| 23 | This
paragraph (10) does not apply to a gambling licensee | ||||||
| 24 | or employee of a
gambling licensee acting in furtherance of | ||||||
| 25 | the employee's employment.
| ||||||
| 26 | (e) The possession of more than one of the devices | ||||||
| |||||||
| |||||||
| 1 | described in
subsection (d), paragraphs (3), (5), or (10) | ||||||
| 2 | permits a rebuttable
presumption that the possessor intended to | ||||||
| 3 | use the devices for cheating.
| ||||||
| 4 | (f) A person under the age of 21 who, except as authorized | ||||||
| 5 | under paragraph (10) of Section 11, enters upon a riverboat or | ||||||
| 6 | in a casino or organization gaming facility commits a petty | ||||||
| 7 | offense and is subject to a fine of not less than $100 or more | ||||||
| 8 | than $250 for a first offense and of not less than $200 or more | ||||||
| 9 | than $500 for a second or subsequent offense. | ||||||
| 10 | An action to prosecute any crime occurring on a riverboat
| ||||||
| 11 | shall be tried in the county of the dock at which the riverboat | ||||||
| 12 | is based. An action to prosecute any crime occurring in a | ||||||
| 13 | casino or organization gaming facility
shall be tried in the | ||||||
| 14 | county in which the casino or organization gaming facility is | ||||||
| 15 | located.
| ||||||
| 16 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 17 | (230 ILCS 10/18.1) | ||||||
| 18 | Sec. 18.1. Distribution of certain fines. If a fine is | ||||||
| 19 | imposed on an owners owner licensee or an organization gaming | ||||||
| 20 | licensee for knowingly sending marketing or promotional | ||||||
| 21 | materials to any person placed on the self-exclusion list, then | ||||||
| 22 | the Board shall distribute an amount equal to 15% of the fine | ||||||
| 23 | imposed to the unit of local government in which the casino, | ||||||
| 24 | riverboat, or organization gaming facility is located for the | ||||||
| 25 | purpose of awarding grants to non-profit entities that assist | ||||||
| |||||||
| |||||||
| 1 | gambling addicts.
| ||||||
| 2 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 3 | (230 ILCS 10/19) (from Ch. 120, par. 2419)
| ||||||
| 4 | Sec. 19. Forfeiture of property. | ||||||
| 5 | (a) Except as provided in
subsection (b), any riverboat, | ||||||
| 6 | casino, or organization gaming facility
used for the conduct of | ||||||
| 7 | gambling games in violation of this Act shall be
considered a | ||||||
| 8 | gambling place in violation of Section 28-3 of the Criminal
| ||||||
| 9 | Code of 2012. Every gambling device found on
a riverboat, in a | ||||||
| 10 | casino, or at an organization gaming facility operating | ||||||
| 11 | gambling games in violation of this
Act and every slot machine | ||||||
| 12 | and video game of chance found at an organization gaming | ||||||
| 13 | facility operating gambling games in violation of this Act | ||||||
| 14 | shall be subject to seizure, confiscation and destruction as | ||||||
| 15 | provided
in Section 28-5 of the Criminal Code of 2012.
| ||||||
| 16 | (b) It is not a violation of this Act for a riverboat or | ||||||
| 17 | other
watercraft which is licensed for gaming by a contiguous | ||||||
| 18 | state to dock on
the shores of this State if the municipality | ||||||
| 19 | having jurisdiction of the
shores, or the county in the case of | ||||||
| 20 | unincorporated areas, has granted
permission for docking and no | ||||||
| 21 | gaming is conducted on the riverboat or other
watercraft while | ||||||
| 22 | it is docked on the shores of this State.
No gambling device | ||||||
| 23 | shall be subject to seizure, confiscation or
destruction if the | ||||||
| 24 | gambling device is located on a riverboat or other
watercraft | ||||||
| 25 | which is licensed for gaming by a contiguous state and which is
| ||||||
| |||||||
| |||||||
| 1 | docked on the shores of this State if the municipality having | ||||||
| 2 | jurisdiction
of the shores, or the county in the case of | ||||||
| 3 | unincorporated areas, has
granted permission for docking and no
| ||||||
| 4 | gaming is conducted on the riverboat or other watercraft while | ||||||
| 5 | it is docked on
the shores of this State.
| ||||||
| 6 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 7 | (230 ILCS 10/20) (from Ch. 120, par. 2420)
| ||||||
| 8 | Sec. 20. Prohibited activities - civil penalties. Any | ||||||
| 9 | person who
conducts a gambling operation without first | ||||||
| 10 | obtaining a
license to do so, or who continues to conduct such | ||||||
| 11 | games after revocation
of his license, or any licensee who | ||||||
| 12 | conducts or allows to be
conducted any unauthorized gambling | ||||||
| 13 | games on a riverboat, in a casino, or at an organization gaming | ||||||
| 14 | facility where it is
authorized to conduct its riverboat | ||||||
| 15 | gambling operation, in addition to
other penalties provided, | ||||||
| 16 | shall be subject to a civil penalty equal to the
amount of | ||||||
| 17 | gross receipts derived from wagering on the gambling games,
| ||||||
| 18 | whether unauthorized or authorized, conducted on that day as | ||||||
| 19 | well as
confiscation and forfeiture of all gambling game | ||||||
| 20 | equipment used in the
conduct of unauthorized gambling games.
| ||||||
| 21 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 22 | (230 ILCS 10/24)
| ||||||
| 23 | Sec. 24. Applicability of this Illinois Riverboat Gambling | ||||||
| 24 | Act. The provisions of this the Illinois Riverboat Gambling | ||||||
| |||||||
| |||||||
| 1 | Act, and all rules promulgated thereunder, shall apply to the | ||||||
| 2 | Video Gaming Act, except where there is a conflict between the | ||||||
| 3 | 2 Acts. In the event of a conflict between this Act and the | ||||||
| 4 | Video Gaming Act, the terms of this Act shall prevail.
| ||||||
| 5 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 6 | Section 10-430. The Video Gaming
Act is amended by changing | ||||||
| 7 | Sections 5, 15, 20, 25, 30, 35, 45, 55, 58, 60, 79, and 80 as | ||||||
| 8 | follows:
| ||||||
| 9 | (230 ILCS 40/5)
| ||||||
| 10 | Sec. 5. Definitions. As used in this Act:
| ||||||
| 11 | "Board" means the Illinois Gaming Board.
| ||||||
| 12 | "Credit" means one, 5, 10, or 25 cents either won or | ||||||
| 13 | purchased by a player.
| ||||||
| 14 | "Distributor" means an individual, partnership, | ||||||
| 15 | corporation, or limited liability company licensed under
this | ||||||
| 16 | Act to buy, sell, lease, or distribute video gaming terminals | ||||||
| 17 | or major
components or parts of video gaming terminals to or | ||||||
| 18 | from terminal
operators.
| ||||||
| 19 | "Electronic card" means a card purchased from a licensed | ||||||
| 20 | establishment, licensed fraternal establishment, licensed | ||||||
| 21 | veterans establishment, or licensed truck stop establishment, | ||||||
| 22 | or licensed large truck stop establishment for use in that | ||||||
| 23 | establishment as a substitute for cash in the conduct of gaming | ||||||
| 24 | on a video gaming terminal. | ||||||
| |||||||
| |||||||
| 1 | "Electronic voucher" means a voucher printed by an | ||||||
| 2 | electronic video game machine that is redeemable in the | ||||||
| 3 | licensed establishment for which it was issued. | ||||||
| 4 | "In-location bonus jackpot" means one or more video gaming | ||||||
| 5 | terminals at a single licensed establishment that allows for | ||||||
| 6 | wagers placed on such video gaming terminals to contribute to a | ||||||
| 7 | cumulative maximum jackpot of up to $10,000. | ||||||
| 8 | "Terminal operator" means an individual, partnership, | ||||||
| 9 | corporation, or limited liability company that is
licensed | ||||||
| 10 | under this Act and that owns, services, and maintains video
| ||||||
| 11 | gaming terminals for placement in licensed establishments, | ||||||
| 12 | licensed truck stop establishments, licensed large truck stop | ||||||
| 13 | establishments, licensed fraternal
establishments, or licensed | ||||||
| 14 | veterans establishments.
| ||||||
| 15 | "Licensed technician" means an individual
who
is licensed | ||||||
| 16 | under this Act to repair,
service, and maintain
video gaming | ||||||
| 17 | terminals.
| ||||||
| 18 | "Licensed terminal handler" means a person, including but | ||||||
| 19 | not limited to an employee or independent contractor working | ||||||
| 20 | for a manufacturer, distributor, supplier, technician, or | ||||||
| 21 | terminal operator, who is licensed under this Act to possess or | ||||||
| 22 | control a video gaming terminal or to have access to the inner | ||||||
| 23 | workings of a video gaming terminal. A licensed terminal | ||||||
| 24 | handler does not include an individual, partnership, | ||||||
| 25 | corporation, or limited liability company defined as a | ||||||
| 26 | manufacturer, distributor, supplier, technician, or terminal | ||||||
| |||||||
| |||||||
| 1 | operator under this Act. | ||||||
| 2 | "Manufacturer" means an individual, partnership, | ||||||
| 3 | corporation, or limited liability company that is
licensed | ||||||
| 4 | under this Act and that manufactures or assembles video gaming
| ||||||
| 5 | terminals.
| ||||||
| 6 | "Supplier" means an individual, partnership, corporation, | ||||||
| 7 | or limited liability company that is
licensed under this Act to | ||||||
| 8 | supply major components or parts to video gaming
terminals to | ||||||
| 9 | licensed
terminal operators.
| ||||||
| 10 | "Net terminal income" means money put into a video gaming | ||||||
| 11 | terminal minus
credits paid out to players.
| ||||||
| 12 | "Video gaming terminal" means any electronic video game | ||||||
| 13 | machine
that, upon insertion of cash, electronic cards or | ||||||
| 14 | vouchers, or any combination thereof, is available to play or | ||||||
| 15 | simulate the play of
a video game, including but not limited to | ||||||
| 16 | video poker, line up, and blackjack, as
authorized by the Board | ||||||
| 17 | utilizing a video display and microprocessors in
which the | ||||||
| 18 | player may receive free games or credits that can be
redeemed | ||||||
| 19 | for cash. The term does not include a machine that directly
| ||||||
| 20 | dispenses coins, cash, or tokens or is for amusement purposes | ||||||
| 21 | only.
| ||||||
| 22 | "Licensed establishment" means any licensed retail | ||||||
| 23 | establishment where
alcoholic liquor is drawn, poured, mixed, | ||||||
| 24 | or otherwise served for consumption
on the premises, whether | ||||||
| 25 | the establishment operates on a nonprofit or for-profit basis. | ||||||
| 26 | "Licensed establishment" includes any such establishment that | ||||||
| |||||||
| |||||||
| 1 | has a contractual relationship with an inter-track wagering | ||||||
| 2 | location licensee licensed under the Illinois Horse Racing Act | ||||||
| 3 | of 1975, provided any contractual relationship shall not | ||||||
| 4 | include any transfer or offer of revenue from the operation of | ||||||
| 5 | video gaming under this Act to any licensee licensed under the | ||||||
| 6 | Illinois Horse Racing Act of 1975. Provided, however, that the | ||||||
| 7 | licensed establishment that has such a contractual | ||||||
| 8 | relationship with an inter-track wagering location licensee | ||||||
| 9 | may not, itself, be (i) an inter-track wagering location | ||||||
| 10 | licensee, (ii) the corporate parent or subsidiary of any | ||||||
| 11 | licensee licensed under the Illinois Horse Racing Act of 1975, | ||||||
| 12 | or (iii) the corporate subsidiary of a corporation that is also | ||||||
| 13 | the corporate parent or subsidiary of any licensee licensed | ||||||
| 14 | under the Illinois Horse Racing Act of 1975. "Licensed | ||||||
| 15 | establishment" does not include a facility operated by an | ||||||
| 16 | organization licensee, an inter-track wagering licensee, or an | ||||||
| 17 | inter-track wagering location licensee licensed under the | ||||||
| 18 | Illinois Horse Racing Act of 1975 or a riverboat licensed under | ||||||
| 19 | the Illinois Riverboat Gambling Act, except as provided in this | ||||||
| 20 | paragraph. The changes made to this definition by Public Act | ||||||
| 21 | 98-587 are declarative of existing law.
| ||||||
| 22 | "Licensed fraternal establishment" means the location | ||||||
| 23 | where a qualified
fraternal organization that derives its | ||||||
| 24 | charter from a national fraternal
organization regularly | ||||||
| 25 | meets.
| ||||||
| 26 | "Licensed veterans establishment" means the location where | ||||||
| |||||||
| |||||||
| 1 | a qualified
veterans organization that derives its charter from | ||||||
| 2 | a national veterans
organization regularly meets.
| ||||||
| 3 | "Licensed truck stop establishment" means a facility (i) | ||||||
| 4 | that is at least a
3-acre facility with a convenience store, | ||||||
| 5 | (ii) with separate diesel
islands for fueling commercial motor | ||||||
| 6 | vehicles, (iii) that sells at retail more than 10,000 gallons | ||||||
| 7 | of diesel or biodiesel fuel per month, and (iv) with parking | ||||||
| 8 | spaces for commercial
motor vehicles. "Commercial motor | ||||||
| 9 | vehicles" has the same meaning as defined in Section 18b-101 of | ||||||
| 10 | the Illinois Vehicle Code. The requirement of item (iii) of | ||||||
| 11 | this paragraph may be met by showing that estimated future | ||||||
| 12 | sales or past sales average at least 10,000 gallons per month.
| ||||||
| 13 | "Licensed large truck stop establishment" means a facility | ||||||
| 14 | located within 3 road miles from a freeway interchange, as | ||||||
| 15 | measured in accordance with the Department of Transportation's | ||||||
| 16 | rules regarding the criteria for the installation of business | ||||||
| 17 | signs: (i) that is at least a
3-acre facility with a | ||||||
| 18 | convenience store, (ii) with separate diesel
islands for | ||||||
| 19 | fueling commercial motor vehicles, (iii) that sells at retail | ||||||
| 20 | more than 50,000 gallons of diesel or biodiesel fuel per month, | ||||||
| 21 | and (iv) with parking spaces for commercial
motor vehicles. | ||||||
| 22 | "Commercial motor vehicles" has the same meaning as defined in | ||||||
| 23 | Section 18b-101 of the Illinois Vehicle Code. The requirement | ||||||
| 24 | of item (iii) of this paragraph may be met by showing that | ||||||
| 25 | estimated future sales or past sales average at least 50,000 | ||||||
| 26 | gallons per month. | ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 2 | (230 ILCS 40/15)
| ||||||
| 3 | Sec. 15. Minimum requirements for
licensing and | ||||||
| 4 | registration. Every video gaming terminal offered for
play | ||||||
| 5 | shall first be
tested and approved pursuant to the rules of the | ||||||
| 6 | Board, and
each video gaming terminal offered in this State for | ||||||
| 7 | play shall conform to an
approved
model. For the examination of | ||||||
| 8 | video gaming machines and associated equipment as required by | ||||||
| 9 | this Section, the Board shall may utilize the services of one | ||||||
| 10 | or more independent outside testing laboratories that have been | ||||||
| 11 | accredited in accordance with ISO/IEC 17025 by an accreditation | ||||||
| 12 | body that is a signatory to the International Laboratory | ||||||
| 13 | Accreditation Cooperation Mutual Recognition Agreement | ||||||
| 14 | signifying they are qualified to by a national accreditation | ||||||
| 15 | body and that, in the judgment of the Board, are qualified to | ||||||
| 16 | perform such examinations. Notwithstanding any law to the | ||||||
| 17 | contrary, the Board shall consider the licensing of independent | ||||||
| 18 | outside testing laboratory applicants in accordance with | ||||||
| 19 | procedures established by the Board by rule. The Board shall | ||||||
| 20 | not withhold its approval of an independent outside testing | ||||||
| 21 | laboratory license applicant that has been accredited as | ||||||
| 22 | required by this Section and is licensed in gaming | ||||||
| 23 | jurisdictions comparable to Illinois. Upon the finalization of | ||||||
| 24 | required rules, the Board shall license independent testing | ||||||
| 25 | laboratories and accept the test reports of any licensed | ||||||
| |||||||
| |||||||
| 1 | testing laboratory of the video gaming machine's or associated | ||||||
| 2 | equipment manufacturer's choice, notwithstanding the existence | ||||||
| 3 | of contracts between the Board and any independent testing | ||||||
| 4 | laboratory. Every video gaming terminal offered in this State | ||||||
| 5 | for play must meet minimum standards set by an independent | ||||||
| 6 | outside testing laboratory approved by the Board. Each approved | ||||||
| 7 | model shall, at a minimum, meet the following
criteria:
| ||||||
| 8 | (1) It must conform to all requirements of federal law | ||||||
| 9 | and
regulations, including FCC Class A
Emissions | ||||||
| 10 | Standards.
| ||||||
| 11 | (2) It must theoretically pay out a mathematically | ||||||
| 12 | demonstrable percentage
during the expected lifetime of | ||||||
| 13 | the machine
of all amounts played, which must not be less | ||||||
| 14 | than 80%. The Board shall establish a maximum payout | ||||||
| 15 | percentage for approved models by rule. Video gaming
| ||||||
| 16 | terminals that may be affected by skill must meet this | ||||||
| 17 | standard when using a
method of play that will provide the | ||||||
| 18 | greatest return to the player over a
period of continuous | ||||||
| 19 | play.
| ||||||
| 20 | (3) It must use a random selection process to determine | ||||||
| 21 | the outcome of
each play of a game. The random selection | ||||||
| 22 | process must meet 99% confidence
limits using a standard | ||||||
| 23 | chi-squared test for (randomness) goodness of fit.
| ||||||
| 24 | (4) It must display an accurate representation of the | ||||||
| 25 | game outcome.
| ||||||
| 26 | (5) It must not automatically alter pay tables or any | ||||||
| |||||||
| |||||||
| 1 | function of the
video gaming terminal based on internal | ||||||
| 2 | computation of hold percentage or have
any means of | ||||||
| 3 | manipulation that affects the random selection process or
| ||||||
| 4 | probabilities of winning a game.
| ||||||
| 5 | (6) It must not be adversely affected by static | ||||||
| 6 | discharge or other
electromagnetic interference.
| ||||||
| 7 | (7) It must be capable of detecting and displaying the | ||||||
| 8 | following
conditions
during idle states or on demand: power | ||||||
| 9 | reset; door open; and door just closed.
| ||||||
| 10 | (8) It must have the capacity to display complete play | ||||||
| 11 | history
(outcome, intermediate play steps, credits | ||||||
| 12 | available, bets placed, credits
paid, and credits cashed | ||||||
| 13 | out) for the most recent game played and 10 games
prior
| ||||||
| 14 | thereto.
| ||||||
| 15 | (9) The theoretical payback percentage of a video | ||||||
| 16 | gaming terminal must
not be
capable of being changed | ||||||
| 17 | without making a hardware or software change in
the video | ||||||
| 18 | gaming terminal, either on site or via the central | ||||||
| 19 | communications system.
| ||||||
| 20 | (10) Video gaming terminals must be designed so that | ||||||
| 21 | replacement of
parts or modules required for normal | ||||||
| 22 | maintenance does not necessitate
replacement of the | ||||||
| 23 | electromechanical meters.
| ||||||
| 24 | (11) It must have nonresettable meters housed in a | ||||||
| 25 | locked area of the
terminal that
keep a permanent record of | ||||||
| 26 | all cash inserted into the machine, all winnings
made by | ||||||
| |||||||
| |||||||
| 1 | the terminal printer, credits played in for video gaming | ||||||
| 2 | terminals, and
credits won by video gaming players. The | ||||||
| 3 | video gaming terminal must provide
the means for on-demand | ||||||
| 4 | display of stored information as determined by the
Board.
| ||||||
| 5 | (12) Electronically stored meter information required | ||||||
| 6 | by this Section
must be preserved for a minimum of 180 days | ||||||
| 7 | after a power loss to the service.
| ||||||
| 8 | (13) It must have one or more mechanisms that accept | ||||||
| 9 | cash in the
form of
bills. The mechanisms shall be designed | ||||||
| 10 | to prevent obtaining credits without
paying by stringing, | ||||||
| 11 | slamming, drilling, or other means. If such attempts at | ||||||
| 12 | physical tampering are made, the video gaming terminal | ||||||
| 13 | shall suspend itself from operating until reset.
| ||||||
| 14 | (14) It shall have accounting software that keeps an | ||||||
| 15 | electronic record
which includes, but is not limited to, | ||||||
| 16 | the following: total cash inserted
into the video gaming | ||||||
| 17 | terminal; the value of winning tickets claimed by
players; | ||||||
| 18 | the
total credits played; the total
credits awarded
by a | ||||||
| 19 | video gaming terminal; and pay back percentage credited to | ||||||
| 20 | players of each video game.
| ||||||
| 21 | (15) It shall be linked by a central communications | ||||||
| 22 | system
to provide
auditing program information as approved | ||||||
| 23 | by the Board. The central communications system shall use a | ||||||
| 24 | standard industry protocol, as defined by the Gaming | ||||||
| 25 | Standards Association, and shall have the functionality to | ||||||
| 26 | enable the Board or its designee to activate or deactivate | ||||||
| |||||||
| |||||||
| 1 | individual gaming devices from the central communications | ||||||
| 2 | system. In no event may the
communications system approved | ||||||
| 3 | by the Board limit participation to only one
manufacturer | ||||||
| 4 | of video gaming terminals by either the cost in | ||||||
| 5 | implementing
the necessary program modifications to | ||||||
| 6 | communicate or the inability to
communicate with the | ||||||
| 7 | central communications system.
| ||||||
| 8 | (16) The Board, in its discretion, may require video | ||||||
| 9 | gaming terminals to display Amber Alert messages if the | ||||||
| 10 | Board makes a finding that it would be economically and | ||||||
| 11 | technically feasible and pose no risk to the integrity and | ||||||
| 12 | security of the central communications system and video | ||||||
| 13 | gaming terminals.
| ||||||
| 14 | Licensed terminal handlers shall have access to video | ||||||
| 15 | gaming terminals, including, but not limited to, logic door | ||||||
| 16 | access, without the physical presence or supervision of the | ||||||
| 17 | Board or its agent to perform, in coordination with and with | ||||||
| 18 | project approval from the central communication system | ||||||
| 19 | provider: | ||||||
| 20 | (i) the clearing of the random access memory and | ||||||
| 21 | reprogramming of the video gaming terminal; | ||||||
| 22 | (ii) the installation of new video gaming terminal | ||||||
| 23 | software and software upgrades that have been approved by | ||||||
| 24 | the Board; | ||||||
| 25 | (iii) the placement, connection to the central | ||||||
| 26 | communication system, and go-live operation of video | ||||||
| |||||||
| |||||||
| 1 | gaming terminals at a licensed establishment, licensed | ||||||
| 2 | truck stop establishment, licensed large truck stop | ||||||
| 3 | establishment, licensed fraternal establishment, or | ||||||
| 4 | licensed veterans establishment; | ||||||
| 5 | (iv) the repair and maintenance of a video gaming | ||||||
| 6 | terminal located at a licensed establishment, licensed | ||||||
| 7 | truck stop establishment, licensed large truck stop | ||||||
| 8 | establishment, licensed fraternal establishment, or | ||||||
| 9 | licensed veterans establishment, including, but not | ||||||
| 10 | limited to, the replacement of the video gaming terminal | ||||||
| 11 | with a new video gaming terminal; | ||||||
| 12 | (v) the temporary movement, disconnection, | ||||||
| 13 | replacement, and reconnection of video gaming terminals to | ||||||
| 14 | allow for physical improvements and repairs at a licensed | ||||||
| 15 | establishment, licensed truck stop establishment, licensed | ||||||
| 16 | large truck stop establishment, licensed fraternal | ||||||
| 17 | establishment, or licensed veterans establishment, such as | ||||||
| 18 | replacement of flooring, interior repairs, and other | ||||||
| 19 | similar activities; and | ||||||
| 20 | (vi) such other functions as the Board may otherwise | ||||||
| 21 | authorize. | ||||||
| 22 | The Board shall, at a licensed terminal operator's expense, | ||||||
| 23 | cause all keys and other required devices to be provided to a | ||||||
| 24 | terminal operator necessary to allow the licensed terminal | ||||||
| 25 | handler access to the logic door to the terminal operator's | ||||||
| 26 | video gaming terminals. | ||||||
| |||||||
| |||||||
| 1 | The Board may adopt rules to establish additional criteria | ||||||
| 2 | to preserve the integrity and security of video gaming in this | ||||||
| 3 | State. The central communications system vendor may be licensed | ||||||
| 4 | as a video gaming terminal manufacturer or a video gaming | ||||||
| 5 | terminal distributor, or both, but in no event shall the | ||||||
| 6 | central communications system vendor be licensed as a video | ||||||
| 7 | gaming terminal operator. | ||||||
| 8 | The Board shall not permit the development of information | ||||||
| 9 | or the use by any licensee of gaming device or individual game | ||||||
| 10 | performance data. Nothing in this Act shall inhibit or prohibit | ||||||
| 11 | the Board from the use of gaming device or individual game | ||||||
| 12 | performance data in its regulatory duties. The Board shall | ||||||
| 13 | adopt rules to ensure that all licensees are treated and all | ||||||
| 14 | licensees act in a non-discriminatory manner and develop | ||||||
| 15 | processes and penalties to enforce those rules. | ||||||
| 16 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 17 | (230 ILCS 40/20)
| ||||||
| 18 | Sec. 20. Video gaming terminal payouts Direct dispensing of | ||||||
| 19 | receipt tickets only. | ||||||
| 20 | (a) A video gaming
terminal may not
directly dispense | ||||||
| 21 | coins, cash, tokens, or any other article of exchange or
value | ||||||
| 22 | except for receipt tickets. Tickets shall be dispensed by
| ||||||
| 23 | pressing the ticket dispensing button on the video gaming | ||||||
| 24 | terminal at the end
of one's turn or play. The ticket shall | ||||||
| 25 | indicate the total amount of credits
and the cash award, the | ||||||
| |||||||
| |||||||
| 1 | time of day in a 24-hour format showing hours and
minutes, the | ||||||
| 2 | date, the
terminal serial number, the sequential number of the | ||||||
| 3 | ticket, and an encrypted
validation number from which the | ||||||
| 4 | validity of the prize may be determined.
The player shall turn | ||||||
| 5 | in this ticket to the appropriate
person at the licensed | ||||||
| 6 | establishment, licensed truck stop establishment, licensed | ||||||
| 7 | large truck stop establishment, licensed fraternal | ||||||
| 8 | establishment,
or
licensed veterans establishment
to receive | ||||||
| 9 | the cash award. | ||||||
| 10 | (b) The cost
of the credit shall be one cent, 5 cents, 10 | ||||||
| 11 | cents, or 25 cents, or $1, and the maximum
wager played per | ||||||
| 12 | hand shall not exceed $4 $2.
No cash award for the maximum | ||||||
| 13 | wager on any
individual hand shall exceed $1,199 $500. No cash | ||||||
| 14 | award for the maximum wager on a jackpot, progressive or | ||||||
| 15 | otherwise, shall exceed $10,000. | ||||||
| 16 | (c) In-location bonus jackpot games are hereby authorized. | ||||||
| 17 | The Board shall adopt emergency rules pursuant to Section 5-45 | ||||||
| 18 | of the Illinois Administrative
Procedure Act to implement this | ||||||
| 19 | subsection (c) within 90 days after the effective date of this | ||||||
| 20 | amendatory Act of the 101st General Assembly. Jackpot winnings | ||||||
| 21 | from in-location progressive games shall be paid by the | ||||||
| 22 | terminal operator to the player not later than 3 days after | ||||||
| 23 | winning such a jackpot.
| ||||||
| 24 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 25 | (230 ILCS 40/25)
| ||||||
| |||||||
| |||||||
| 1 | Sec. 25. Restriction of licensees.
| ||||||
| 2 | (a) Manufacturer. A person may not be licensed as a | ||||||
| 3 | manufacturer of a
video gaming terminal in Illinois unless the | ||||||
| 4 | person has a valid
manufacturer's license issued
under this | ||||||
| 5 | Act. A manufacturer may only sell video gaming terminals for | ||||||
| 6 | use
in Illinois to
persons having a valid distributor's | ||||||
| 7 | license.
| ||||||
| 8 | (b) Distributor. A person may not sell, distribute, or | ||||||
| 9 | lease
or market a video gaming terminal in Illinois unless the | ||||||
| 10 | person has a valid
distributor's
license issued under this Act. | ||||||
| 11 | A distributor may only sell video gaming
terminals for use in
| ||||||
| 12 | Illinois to persons having a valid distributor's or terminal | ||||||
| 13 | operator's
license.
| ||||||
| 14 | (c) Terminal operator. A person may not own, maintain, or | ||||||
| 15 | place a video gaming terminal unless he has a valid terminal | ||||||
| 16 | operator's
license issued
under this Act. A terminal operator | ||||||
| 17 | may only place video gaming terminals for
use in
Illinois in | ||||||
| 18 | licensed establishments, licensed truck stop establishments, | ||||||
| 19 | licensed large truck stop establishments, licensed fraternal | ||||||
| 20 | establishments,
and
licensed veterans establishments.
No | ||||||
| 21 | terminal operator may give anything of value, including but not | ||||||
| 22 | limited to
a loan or financing arrangement, to a licensed | ||||||
| 23 | establishment, licensed truck stop establishment, licensed | ||||||
| 24 | large truck stop establishment,
licensed fraternal | ||||||
| 25 | establishment, or licensed veterans establishment as
any | ||||||
| 26 | incentive or inducement to locate video terminals in that | ||||||
| |||||||
| |||||||
| 1 | establishment.
Of the after-tax profits
from a video gaming | ||||||
| 2 | terminal, 50% shall be paid to the terminal
operator and 50% | ||||||
| 3 | shall be paid to the licensed establishment, licensed truck | ||||||
| 4 | stop establishment, licensed large truck stop establishment,
| ||||||
| 5 | licensed fraternal establishment, or
licensed veterans | ||||||
| 6 | establishment, notwithstanding any agreement to the contrary.
| ||||||
| 7 | A video terminal operator that violates one or more | ||||||
| 8 | requirements of this subsection is guilty of a Class 4 felony | ||||||
| 9 | and is subject to termination of his or her license by the | ||||||
| 10 | Board.
| ||||||
| 11 | (d) Licensed technician. A person may not service, | ||||||
| 12 | maintain, or repair a
video gaming terminal
in this State | ||||||
| 13 | unless he or she (1) has a valid technician's license issued
| ||||||
| 14 | under this Act, (2) is a terminal operator, or (3) is employed | ||||||
| 15 | by a terminal
operator, distributor, or manufacturer.
| ||||||
| 16 | (d-5) Licensed terminal handler. No person, including, but | ||||||
| 17 | not limited to, an employee or independent contractor working | ||||||
| 18 | for a manufacturer, distributor, supplier, technician, or | ||||||
| 19 | terminal operator licensed pursuant to this Act, shall have | ||||||
| 20 | possession or control of a video gaming terminal, or access to | ||||||
| 21 | the inner workings of a video gaming terminal, unless that | ||||||
| 22 | person possesses a valid terminal handler's license issued | ||||||
| 23 | under this Act. | ||||||
| 24 | (e) Licensed establishment. No video gaming terminal may be | ||||||
| 25 | placed in any licensed establishment, licensed veterans | ||||||
| 26 | establishment, licensed truck stop establishment, licensed | ||||||
| |||||||
| |||||||
| 1 | large truck stop establishment,
or licensed fraternal | ||||||
| 2 | establishment
unless the owner
or agent of the owner of the | ||||||
| 3 | licensed establishment, licensed veterans establishment, | ||||||
| 4 | licensed truck stop establishment, licensed large truck stop | ||||||
| 5 | establishment, or licensed
fraternal establishment has entered | ||||||
| 6 | into a
written use agreement with the terminal operator for | ||||||
| 7 | placement of the
terminals. A copy of the use agreement shall | ||||||
| 8 | be on file in the terminal
operator's place of business and | ||||||
| 9 | available for inspection by individuals
authorized by the | ||||||
| 10 | Board. A licensed establishment, licensed truck stop | ||||||
| 11 | establishment, licensed veterans establishment,
or
licensed
| ||||||
| 12 | fraternal
establishment may operate up to 6 5 video gaming | ||||||
| 13 | terminals on its premises at any
time. A licensed large truck | ||||||
| 14 | stop establishment may operate up to 10 video gaming terminals | ||||||
| 15 | on its premises at any time.
| ||||||
| 16 | (f) (Blank).
| ||||||
| 17 | (g) Financial interest restrictions.
As used in this Act, | ||||||
| 18 | "substantial interest" in a partnership, a corporation, an
| ||||||
| 19 | organization, an association, a business, or a limited | ||||||
| 20 | liability company means:
| ||||||
| 21 | (A) When, with respect to a sole proprietorship, an | ||||||
| 22 | individual or
his or her spouse owns, operates, manages, or | ||||||
| 23 | conducts, directly
or indirectly, the organization, | ||||||
| 24 | association, or business, or any part thereof;
or
| ||||||
| 25 | (B) When, with respect to a partnership, the individual | ||||||
| 26 | or his or
her spouse shares in any of the profits, or | ||||||
| |||||||
| |||||||
| 1 | potential profits,
of the partnership activities; or
| ||||||
| 2 | (C) When, with respect to a corporation, an individual | ||||||
| 3 | or his or her
spouse is an officer or director, or the | ||||||
| 4 | individual or his or her spouse is a holder, directly or | ||||||
| 5 | beneficially, of 5% or more of any class
of stock of the | ||||||
| 6 | corporation; or
| ||||||
| 7 | (D) When, with respect to an organization not covered | ||||||
| 8 | in (A), (B) or
(C) above, an individual or his or her | ||||||
| 9 | spouse is an officer or manages the
business affairs, or | ||||||
| 10 | the individual or his or her spouse is the
owner of or | ||||||
| 11 | otherwise controls 10% or more of the assets of the | ||||||
| 12 | organization;
or
| ||||||
| 13 | (E) When an individual or his or her spouse furnishes
| ||||||
| 14 | 5% or more of the capital, whether in cash, goods, or | ||||||
| 15 | services, for the
operation of any business, association, | ||||||
| 16 | or organization during any calendar
year; or | ||||||
| 17 | (F) When, with respect to a limited liability company, | ||||||
| 18 | an individual or his or her
spouse is a member, or the | ||||||
| 19 | individual or his or her spouse is a holder, directly or | ||||||
| 20 | beneficially, of 5% or more of the membership interest of | ||||||
| 21 | the limited liability company.
| ||||||
| 22 | For purposes of this subsection (g), "individual" includes | ||||||
| 23 | all individuals or their spouses whose combined interest would | ||||||
| 24 | qualify as a substantial interest under this subsection (g) and | ||||||
| 25 | whose activities with respect to an organization, association, | ||||||
| 26 | or business are so closely aligned or coordinated as to | ||||||
| |||||||
| |||||||
| 1 | constitute the activities of a single entity. | ||||||
| 2 | (h) Location restriction. A licensed establishment, | ||||||
| 3 | licensed truck stop establishment, licensed large truck stop | ||||||
| 4 | establishment, licensed
fraternal
establishment, or licensed | ||||||
| 5 | veterans establishment that is (i) located within 1,000
feet of | ||||||
| 6 | a facility operated by an organization licensee licensed under | ||||||
| 7 | the Illinois Horse Racing Act of 1975 or the home dock of a | ||||||
| 8 | riverboat licensed under the Illinois Riverboat
Gambling Act or | ||||||
| 9 | (ii) located within 100 feet of a school or a place of worship | ||||||
| 10 | under the Religious Corporation Act, is ineligible to operate a | ||||||
| 11 | video gaming terminal. The location restrictions in this | ||||||
| 12 | subsection (h) do not apply if (A) a facility operated by an | ||||||
| 13 | organization licensee, a school, or a place of worship moves to | ||||||
| 14 | or is established within the restricted area after a licensed | ||||||
| 15 | establishment, licensed truck stop establishment, licensed | ||||||
| 16 | large truck stop establishment, licensed fraternal | ||||||
| 17 | establishment, or licensed veterans establishment becomes | ||||||
| 18 | licensed under this Act or (B) a school or place of worship | ||||||
| 19 | moves to or is established within the restricted area after a | ||||||
| 20 | licensed establishment, licensed truck stop establishment, | ||||||
| 21 | licensed large truck stop establishment, licensed fraternal | ||||||
| 22 | establishment, or licensed veterans establishment obtains its | ||||||
| 23 | original liquor license. For the purpose of this subsection, | ||||||
| 24 | "school" means an elementary or secondary public school, or an | ||||||
| 25 | elementary or secondary private school registered with or | ||||||
| 26 | recognized by the State Board of Education. | ||||||
| |||||||
| |||||||
| 1 | Notwithstanding the provisions of this subsection (h), the | ||||||
| 2 | Board may waive the requirement that a licensed establishment, | ||||||
| 3 | licensed truck stop establishment, licensed large truck stop | ||||||
| 4 | establishment, licensed fraternal establishment, or licensed | ||||||
| 5 | veterans establishment not be located within 1,000 feet from a | ||||||
| 6 | facility operated by an organization licensee licensed under | ||||||
| 7 | the Illinois Horse Racing Act of 1975 or the home dock of a | ||||||
| 8 | riverboat licensed under the Illinois Riverboat Gambling Act. | ||||||
| 9 | The Board shall not grant such waiver if there is any common | ||||||
| 10 | ownership or control, shared business activity, or contractual | ||||||
| 11 | arrangement of any type between the establishment and the | ||||||
| 12 | organization licensee or owners licensee of a riverboat. The | ||||||
| 13 | Board shall adopt rules to implement the provisions of this | ||||||
| 14 | paragraph. | ||||||
| 15 | (h-5) Restrictions on licenses in malls. The Board shall | ||||||
| 16 | not grant an application to become a licensed video gaming | ||||||
| 17 | location if the Board determines that granting the application | ||||||
| 18 | would more likely than not cause a terminal operator, | ||||||
| 19 | individually or in combination with other terminal operators, | ||||||
| 20 | licensed video gaming location, or other person or entity, to | ||||||
| 21 | operate the video gaming terminals in 2 or more licensed video | ||||||
| 22 | gaming locations as a single video gaming operation. | ||||||
| 23 | (1) In making determinations under this subsection | ||||||
| 24 | (h-5), factors to be considered by the Board shall include, | ||||||
| 25 | but not be limited to, the following: | ||||||
| 26 | (A) the physical aspects of the location; | ||||||
| |||||||
| |||||||
| 1 | (B) the ownership, control, or management of the | ||||||
| 2 | location; | ||||||
| 3 | (C) any arrangements, understandings, or | ||||||
| 4 | agreements, written or otherwise, among or involving | ||||||
| 5 | any persons or entities that involve the conducting of | ||||||
| 6 | any video gaming business or the sharing of costs or | ||||||
| 7 | revenues; and | ||||||
| 8 | (D) the manner in which any terminal operator or | ||||||
| 9 | other related entity markets, advertises, or otherwise | ||||||
| 10 | describes any location or locations to any other person | ||||||
| 11 | or entity or to the public. | ||||||
| 12 | (2) The Board shall presume, subject to rebuttal, that | ||||||
| 13 | the granting of an application to become a licensed video | ||||||
| 14 | gaming location within a mall will cause a terminal | ||||||
| 15 | operator, individually or in combination with other | ||||||
| 16 | persons or entities, to operate the video gaming terminals | ||||||
| 17 | in 2 or more licensed video gaming locations as a single | ||||||
| 18 | video gaming operation if the Board determines that | ||||||
| 19 | granting the license would create a local concentration of | ||||||
| 20 | licensed video gaming locations. | ||||||
| 21 | For the purposes of this subsection (h-5): | ||||||
| 22 | "Mall" means a building, or adjoining or connected | ||||||
| 23 | buildings, containing 4 or more separate locations. | ||||||
| 24 | "Video gaming operation" means the conducting of video | ||||||
| 25 | gaming and all related activities. | ||||||
| 26 | "Location" means a space within a mall containing a | ||||||
| |||||||
| |||||||
| 1 | separate business, a place for a separate business, or a place | ||||||
| 2 | subject to a separate leasing arrangement by the mall owner. | ||||||
| 3 | "Licensed video gaming location" means a licensed | ||||||
| 4 | establishment, licensed fraternal establishment, licensed | ||||||
| 5 | veterans establishment, licensed truck stop establishment, or | ||||||
| 6 | licensed large truck stop. | ||||||
| 7 | "Local concentration of licensed video gaming locations" | ||||||
| 8 | means that the combined number of licensed video gaming | ||||||
| 9 | locations within a mall exceed half of the separate locations | ||||||
| 10 | within the mall. | ||||||
| 11 | (i) Undue economic concentration. In addition to | ||||||
| 12 | considering all other requirements under this Act, in deciding | ||||||
| 13 | whether to approve the operation of video gaming terminals by a | ||||||
| 14 | terminal operator in a location, the Board shall consider the | ||||||
| 15 | impact of any economic concentration of such operation of video | ||||||
| 16 | gaming terminals. The Board shall not allow a terminal operator | ||||||
| 17 | to operate video gaming terminals if the Board determines such | ||||||
| 18 | operation will result in undue economic concentration. For | ||||||
| 19 | purposes of this Section, "undue economic concentration" means | ||||||
| 20 | that a terminal operator would have such actual or potential | ||||||
| 21 | influence over video gaming terminals in Illinois as to: | ||||||
| 22 | (1) substantially impede or suppress competition among | ||||||
| 23 | terminal operators; | ||||||
| 24 | (2) adversely impact the economic stability of the | ||||||
| 25 | video gaming industry in Illinois; or | ||||||
| 26 | (3) negatively impact the purposes of the Video Gaming | ||||||
| |||||||
| |||||||
| 1 | Act. | ||||||
| 2 | The Board shall adopt rules concerning undue economic | ||||||
| 3 | concentration with respect to the operation of video gaming | ||||||
| 4 | terminals in Illinois. The rules shall include, but not be | ||||||
| 5 | limited to, (i) limitations on the number of video gaming | ||||||
| 6 | terminals operated by any terminal operator within a defined | ||||||
| 7 | geographic radius and (ii) guidelines on the discontinuation of | ||||||
| 8 | operation of any such video gaming terminals the Board | ||||||
| 9 | determines will cause undue economic concentration.
| ||||||
| 10 | (j) The provisions of the Illinois Antitrust Act are fully | ||||||
| 11 | and equally applicable to the activities of any licensee under | ||||||
| 12 | this Act.
| ||||||
| 13 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 14 | (230 ILCS 40/30)
| ||||||
| 15 | Sec. 30. Multiple types of licenses prohibited. A video | ||||||
| 16 | gaming
terminal
manufacturer may not be licensed as a video | ||||||
| 17 | gaming terminal
operator or own, manage, or control a licensed
| ||||||
| 18 | establishment, licensed truck stop establishment, licensed | ||||||
| 19 | large truck stop establishment, licensed fraternal | ||||||
| 20 | establishment, or licensed veterans
establishment, and shall | ||||||
| 21 | be licensed to sell only to persons having a valid | ||||||
| 22 | distributor's license or, if the manufacturer also holds a | ||||||
| 23 | valid distributor's license, to sell, distribute, lease, or | ||||||
| 24 | market to persons having a valid terminal operator's license. A | ||||||
| 25 | video
gaming terminal distributor may not be licensed as a
| ||||||
| |||||||
| |||||||
| 1 | video gaming terminal operator or own, manage, or
control a
| ||||||
| 2 | licensed establishment, licensed truck stop establishment, | ||||||
| 3 | licensed large truck stop establishment, licensed fraternal | ||||||
| 4 | establishment, or licensed
veterans
establishment, and shall | ||||||
| 5 | only contract with a licensed terminal
operator. A video gaming | ||||||
| 6 | terminal operator may not be licensed as
a video
gaming | ||||||
| 7 | terminal manufacturer or distributor or own, manage, or control | ||||||
| 8 | a
licensed establishment, licensed truck stop establishment, | ||||||
| 9 | licensed large truck stop establishment, licensed fraternal | ||||||
| 10 | establishment, or licensed
veterans
establishment, and shall | ||||||
| 11 | be licensed only to contract with licensed
distributors and | ||||||
| 12 | licensed establishments, licensed truck stop establishments, | ||||||
| 13 | licensed large truck stop establishments,
licensed fraternal
| ||||||
| 14 | establishments,
and licensed veterans establishments. An owner | ||||||
| 15 | or manager of a
licensed establishment, licensed truck stop | ||||||
| 16 | establishment, licensed large truck stop establishment, | ||||||
| 17 | licensed fraternal
establishment, or licensed
veterans
| ||||||
| 18 | establishment may not be licensed as a video gaming terminal
| ||||||
| 19 | manufacturer, distributor, or operator, and shall only | ||||||
| 20 | contract with a
licensed operator to place and service this | ||||||
| 21 | equipment.
| ||||||
| 22 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 23 | (230 ILCS 40/35)
| ||||||
| 24 | Sec. 35. Display of license; confiscation; violation as | ||||||
| 25 | felony. | ||||||
| |||||||
| |||||||
| 1 | (a) Each
video gaming terminal shall be licensed by the | ||||||
| 2 | Board before placement
or operation on the premises of a | ||||||
| 3 | licensed establishment, licensed truck stop
establishment, | ||||||
| 4 | licensed large truck stop establishment, licensed
fraternal | ||||||
| 5 | establishment, or licensed veterans establishment. The license | ||||||
| 6 | of
each video gaming terminal shall be maintained
at the | ||||||
| 7 | location where the video gaming terminal is operated. Failure | ||||||
| 8 | to do so
is a petty offense with a fine
not to exceed $100.
Any | ||||||
| 9 | licensed establishment, licensed truck stop establishment, | ||||||
| 10 | licensed large truck stop establishment, licensed
fraternal | ||||||
| 11 | establishment, or licensed
veterans establishment
used for the | ||||||
| 12 | conduct of gambling games in violation of this Act shall be
| ||||||
| 13 | considered a gambling place in violation of Section 28-3 of the | ||||||
| 14 | Criminal
Code of 2012. Every gambling device found in
a | ||||||
| 15 | licensed establishment, licensed truck stop establishment, | ||||||
| 16 | licensed large truck stop establishment, licensed fraternal
| ||||||
| 17 | establishment, or licensed
veterans establishment operating | ||||||
| 18 | gambling games in violation of this
Act shall be subject to | ||||||
| 19 | seizure, confiscation, and destruction as provided
in Section | ||||||
| 20 | 28-5 of the Criminal Code of 2012.
Any license issued under the | ||||||
| 21 | Liquor Control Act
of 1934 to any owner or operator of a | ||||||
| 22 | licensed establishment, licensed truck
stop establishment, | ||||||
| 23 | licensed large truck stop establishment, licensed
fraternal | ||||||
| 24 | establishment, or licensed veterans establishment that | ||||||
| 25 | operates or
permits the operation of a video gaming terminal | ||||||
| 26 | within its establishment in
violation of this Act shall be | ||||||
| |||||||
| |||||||
| 1 | immediately revoked.
No person may own, operate, have in his or | ||||||
| 2 | her possession or custody or under
his or her control, or | ||||||
| 3 | permit to be kept in any place under his or her
possession or | ||||||
| 4 | control, any
device that awards credits and contains a circuit, | ||||||
| 5 | meter, or switch capable of
removing and recording the removal | ||||||
| 6 | of credits when the award of credits is
dependent upon chance. | ||||||
| 7 | Nothing in this Section shall be deemed to prohibit the use | ||||||
| 8 | of a game device only if the game device is used in an activity | ||||||
| 9 | that is not gambling under subsection (b) of Section 28-1 of | ||||||
| 10 | the Criminal Code of 2012. | ||||||
| 11 | A violation of this Section is a Class 4 felony. All
| ||||||
| 12 | devices that are owned, operated, or possessed in violation of | ||||||
| 13 | this Section are
hereby declared to be public nuisances and | ||||||
| 14 | shall be subject to seizure,
confiscation, and destruction as | ||||||
| 15 | provided in Section 28-5 of the Criminal Code
of 2012.
| ||||||
| 16 | The provisions of this Section do not apply to devices or | ||||||
| 17 | electronic video
game terminals licensed pursuant to this Act. | ||||||
| 18 | A video gaming terminal operated for amusement only and bearing | ||||||
| 19 | a valid amusement tax sticker shall not be subject to this | ||||||
| 20 | Section until 30 days after the Board establishes that the | ||||||
| 21 | central communications system is functional.
| ||||||
| 22 | (b) (1) The odds of winning each video game shall be posted | ||||||
| 23 | on or near each video gaming terminal. The manner in which the | ||||||
| 24 | odds are calculated and how they are posted shall be determined | ||||||
| 25 | by the Board by rule. | ||||||
| 26 | (2) No video gaming terminal licensed under this Act may be | ||||||
| |||||||
| |||||||
| 1 | played except during the legal hours of operation allowed for | ||||||
| 2 | the consumption of alcoholic beverages at the licensed | ||||||
| 3 | establishment, licensed fraternal establishment, or licensed | ||||||
| 4 | veterans establishment. A licensed establishment, licensed | ||||||
| 5 | fraternal establishment, or licensed veterans establishment | ||||||
| 6 | that violates this subsection is subject to termination of its | ||||||
| 7 | license by the Board. | ||||||
| 8 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 9 | (230 ILCS 40/45)
| ||||||
| 10 | Sec. 45. Issuance of license.
| ||||||
| 11 | (a) The burden is upon each applicant to
demonstrate his | ||||||
| 12 | suitability for licensure. Each video gaming terminal
| ||||||
| 13 | manufacturer, distributor, supplier, operator, handler, | ||||||
| 14 | licensed establishment, licensed truck stop establishment, | ||||||
| 15 | licensed large truck stop establishment, licensed
fraternal
| ||||||
| 16 | establishment, and licensed veterans establishment shall be
| ||||||
| 17 | licensed by the Board.
The Board may issue or deny a license | ||||||
| 18 | under this Act to any person pursuant to the same criteria set | ||||||
| 19 | forth in Section 9 of the Illinois Riverboat Gambling Act.
| ||||||
| 20 | (a-5) The Board shall not grant a license to a person who | ||||||
| 21 | has facilitated, enabled, or participated in the use of | ||||||
| 22 | coin-operated devices for gambling purposes or who is under the | ||||||
| 23 | significant influence or control of such a person. For the | ||||||
| 24 | purposes of this Act, "facilitated, enabled, or participated in | ||||||
| 25 | the use of coin-operated amusement devices for gambling | ||||||
| |||||||
| |||||||
| 1 | purposes" means that the person has been convicted of any | ||||||
| 2 | violation of Article 28 of the Criminal Code of 1961 or the | ||||||
| 3 | Criminal Code of 2012. If there is pending legal action against | ||||||
| 4 | a person for any such violation, then the Board shall delay the | ||||||
| 5 | licensure of that person until the legal action is resolved. | ||||||
| 6 | (b) Each person seeking and possessing a license as a video | ||||||
| 7 | gaming terminal manufacturer, distributor, supplier, operator, | ||||||
| 8 | handler, licensed establishment, licensed truck stop | ||||||
| 9 | establishment, licensed large truck stop establishment, | ||||||
| 10 | licensed fraternal establishment, or licensed veterans | ||||||
| 11 | establishment shall submit to a background investigation | ||||||
| 12 | conducted by the Board with the assistance of the State Police | ||||||
| 13 | or other law enforcement. To the extent that the corporate | ||||||
| 14 | structure of the applicant allows, the background | ||||||
| 15 | investigation shall include any or all of the following as the | ||||||
| 16 | Board deems appropriate or as provided by rule for each | ||||||
| 17 | category of licensure: (i) each beneficiary of a trust, (ii) | ||||||
| 18 | each partner of a partnership, (iii) each member of a limited | ||||||
| 19 | liability company, (iv) each director and officer of a publicly | ||||||
| 20 | or non-publicly held corporation, (v) each stockholder of a | ||||||
| 21 | non-publicly held corporation, (vi) each stockholder of 5% or | ||||||
| 22 | more of a publicly held corporation, or (vii) each stockholder | ||||||
| 23 | of 5% or more in a parent or subsidiary corporation. | ||||||
| 24 | (c) Each person seeking and possessing a license as a video | ||||||
| 25 | gaming terminal manufacturer, distributor, supplier, operator, | ||||||
| 26 | handler, licensed establishment, licensed truck stop | ||||||
| |||||||
| |||||||
| 1 | establishment, licensed large truck stop establishment, | ||||||
| 2 | licensed fraternal establishment, or licensed veterans | ||||||
| 3 | establishment shall disclose the identity of every person, | ||||||
| 4 | association, trust, corporation, or limited liability company | ||||||
| 5 | having a greater than 1% direct or indirect pecuniary interest | ||||||
| 6 | in the video gaming terminal operation for which the license is | ||||||
| 7 | sought. If the disclosed entity is a trust, the application | ||||||
| 8 | shall disclose the names and addresses of the beneficiaries; if | ||||||
| 9 | a corporation, the names and addresses of all stockholders and | ||||||
| 10 | directors; if a limited liability company, the names and | ||||||
| 11 | addresses of all members; or if a partnership, the names and | ||||||
| 12 | addresses of all partners, both general and limited. | ||||||
| 13 | (d) No person may be licensed as a video gaming terminal | ||||||
| 14 | manufacturer, distributor, supplier, operator, handler, | ||||||
| 15 | licensed establishment, licensed truck stop establishment, | ||||||
| 16 | licensed large truck stop establishment, licensed fraternal | ||||||
| 17 | establishment, or licensed veterans establishment if that | ||||||
| 18 | person has been found by the Board to: | ||||||
| 19 | (1) have a background, including a criminal record, | ||||||
| 20 | reputation, habits, social or business associations, or | ||||||
| 21 | prior activities that pose a threat to the public interests | ||||||
| 22 | of the State or to the security and integrity of video | ||||||
| 23 | gaming; | ||||||
| 24 | (2) create or enhance the dangers of unsuitable, | ||||||
| 25 | unfair, or illegal practices, methods, and activities in | ||||||
| 26 | the conduct of video gaming; or | ||||||
| |||||||
| |||||||
| 1 | (3) present questionable business practices and | ||||||
| 2 | financial arrangements incidental to the conduct of video | ||||||
| 3 | gaming activities. | ||||||
| 4 | (e) Any applicant for any license under this Act has the | ||||||
| 5 | burden of proving his or her qualifications to the satisfaction | ||||||
| 6 | of the Board. The Board may adopt rules to establish additional | ||||||
| 7 | qualifications and requirements to preserve the integrity and | ||||||
| 8 | security of video gaming in this State. | ||||||
| 9 | (f) A non-refundable application fee shall be paid at the | ||||||
| 10 | time an
application for a license is filed with the Board in | ||||||
| 11 | the following amounts:
| ||||||
| 12 | (1) Manufacturer..........................$5,000
| ||||||
| 13 | (2) Distributor...........................$5,000
| ||||||
| 14 | (3) Terminal operator.....................$5,000
| ||||||
| 15 | (4) Supplier..............................$2,500
| ||||||
| 16 | (5) Technician..............................$100
| ||||||
| 17 | (6) Terminal Handler........................$100
| ||||||
| 18 | (7) Licensed establishment, licensed truck stop
| ||||||
| 19 | establishment, licensed large truck stop establishment,
| ||||||
| 20 | licensed fraternal establishment, or licensed
| ||||||
| 21 | veterans establishment...............................$100 | ||||||
| 22 | (g) The Board shall establish an
annual fee for each | ||||||
| 23 | license not to exceed the following: | ||||||
| 24 | (1) Manufacturer.........................$10,000
| ||||||
| 25 | (2) Distributor..........................$10,000
| ||||||
| 26 | (3) Terminal operator.....................$5,000
| ||||||
| |||||||
| |||||||
| 1 | (4) Supplier..............................$2,000
| ||||||
| 2 | (5) Technician..............................$100
| ||||||
| 3 | (6) Licensed establishment, licensed truck stop
| ||||||
| 4 | establishment, licensed large truck stop establishment,
| ||||||
| 5 | licensed fraternal establishment, or licensed
| ||||||
| 6 | veterans establishment..........................$100
| ||||||
| 7 | (7) Video gaming terminal...................$100
| ||||||
| 8 | (8) Terminal Handler............................$100
| ||||||
| 9 | (h) A terminal operator and a licensed establishment, | ||||||
| 10 | licensed truck stop establishment, licensed large truck stop | ||||||
| 11 | establishment, licensed fraternal establishment,
or licensed | ||||||
| 12 | veterans establishment shall equally split the fees specified | ||||||
| 13 | in item (7) of subsection (g). | ||||||
| 14 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 15 | (230 ILCS 40/55)
| ||||||
| 16 | Sec. 55. Precondition for licensed location. In all cases | ||||||
| 17 | of
application for a licensed location,
to operate a video | ||||||
| 18 | gaming terminal,
each licensed establishment, licensed
| ||||||
| 19 | fraternal establishment, or licensed veterans
establishment
| ||||||
| 20 | shall
possess a valid liquor license issued by the Illinois | ||||||
| 21 | Liquor Control Commission
in effect at the time of application
| ||||||
| 22 | and at all times thereafter during which a video
gaming | ||||||
| 23 | terminal is made available to the public for play at that | ||||||
| 24 | location. Video gaming terminals in a licensed location shall | ||||||
| 25 | be
operated only during the same hours of operation generally | ||||||
| |||||||
| |||||||
| 1 | permitted to holders of a license under the Liquor Control Act | ||||||
| 2 | of 1934 within the unit of local government in which they are | ||||||
| 3 | located. A licensed truck stop establishment or licensed large | ||||||
| 4 | truck stop establishment that does not hold a liquor license | ||||||
| 5 | may operate video gaming terminals on a continuous basis. A | ||||||
| 6 | licensed fraternal establishment or licensed veterans | ||||||
| 7 | establishment that does not hold a liquor license may operate | ||||||
| 8 | video gaming terminals if (i) the establishment is located in a | ||||||
| 9 | county with a population between 6,500 and 7,000, based on the | ||||||
| 10 | 2000 U.S. Census, (ii) the county prohibits by ordinance the | ||||||
| 11 | sale of alcohol, and (iii) the establishment is in a portion of | ||||||
| 12 | the county where the sale of alcohol is prohibited. A licensed | ||||||
| 13 | fraternal establishment or licensed veterans establishment
| ||||||
| 14 | that does not hold a liquor license may operate video gaming | ||||||
| 15 | terminals
if (i) the establishment is located in a municipality | ||||||
| 16 | within a county with a population
between 8,500 and 9,000 based | ||||||
| 17 | on the 2000 U.S. Census and (ii) the
municipality or county | ||||||
| 18 | prohibits or limits the sale of alcohol by ordinance in a way
| ||||||
| 19 | that prohibits the establishment from selling alcohol.
| ||||||
| 20 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 21 | (230 ILCS 40/58)
| ||||||
| 22 | Sec. 58. Location of terminals. Video gaming terminals | ||||||
| 23 | must be located
in an area restricted to persons over 21 years | ||||||
| 24 | of age the entrance to which is within the view of at least one | ||||||
| 25 | employee, who is over 21 years of age, of the
establishment in | ||||||
| |||||||
| |||||||
| 1 | which they are located. The placement of video gaming terminals | ||||||
| 2 | in licensed establishments, licensed truck stop | ||||||
| 3 | establishments, licensed large truck stop establishments, | ||||||
| 4 | licensed fraternal establishments, and licensed veterans | ||||||
| 5 | establishments shall be subject to the rules promulgated by the | ||||||
| 6 | Board pursuant to the Illinois Administrative Procedure Act.
| ||||||
| 7 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 8 | (230 ILCS 40/60)
| ||||||
| 9 | Sec. 60. Imposition and distribution of tax.
| ||||||
| 10 | (a) A tax of 30% is imposed on net terminal income
and | ||||||
| 11 | shall be collected by the Board.
| ||||||
| 12 | (b) Of the tax collected under this subsection (a) Section, | ||||||
| 13 | five-sixths shall be
deposited into the Capital Projects Fund | ||||||
| 14 | and one-sixth shall be deposited into the Local Government | ||||||
| 15 | Video Gaming Distributive Fund.
| ||||||
| 16 | (b) Beginning on July 1, 2019, an additional tax of 3% is | ||||||
| 17 | imposed on net terminal income
and shall be collected by the | ||||||
| 18 | Board. | ||||||
| 19 | Beginning on July 1, 2020, an additional tax of 1% is | ||||||
| 20 | imposed on net terminal income
and shall be collected by the | ||||||
| 21 | Board. | ||||||
| 22 | The tax collected under this subsection (b) shall be | ||||||
| 23 | deposited into the Capital Projects Fund. | ||||||
| 24 | (c) Revenues generated from the play of video gaming | ||||||
| 25 | terminals shall be
deposited by the terminal operator, who is | ||||||
| |||||||
| |||||||
| 1 | responsible for tax payments, in
a specially created, separate | ||||||
| 2 | bank account maintained by the video gaming
terminal operator
| ||||||
| 3 | to allow for electronic fund transfers of moneys for tax | ||||||
| 4 | payment.
| ||||||
| 5 | (d) Each licensed establishment, licensed truck stop | ||||||
| 6 | establishment, licensed large truck stop establishment, | ||||||
| 7 | licensed fraternal establishment,
and licensed veterans | ||||||
| 8 | establishment shall maintain an adequate video gaming
fund, | ||||||
| 9 | with the amount to be determined by the Board.
| ||||||
| 10 | (e) The State's percentage of net terminal income shall be | ||||||
| 11 | reported and remitted to the Board within 15 days after the | ||||||
| 12 | 15th day of each month and within 15 days after the end of each | ||||||
| 13 | month by the video terminal operator. A video terminal operator | ||||||
| 14 | who falsely reports or fails to report the amount due required | ||||||
| 15 | by this Section is guilty of a Class 4 felony and is subject to | ||||||
| 16 | termination of his or her license by the Board. Each video | ||||||
| 17 | terminal operator shall keep a record of net terminal income in | ||||||
| 18 | such form as the Board may require. All payments not remitted | ||||||
| 19 | when due shall be paid together with a penalty assessment on | ||||||
| 20 | the unpaid balance at a rate of 1.5% per month. | ||||||
| 21 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 22 | (230 ILCS 40/79) | ||||||
| 23 | Sec. 79. Investigators. Investigators appointed by the | ||||||
| 24 | Board pursuant to the powers conferred upon the Board by | ||||||
| 25 | paragraph (20.6) of subsection (c) of Section 5 of the Illinois | ||||||
| |||||||
| |||||||
| 1 | Riverboat Gambling Act and Section 80 of this Act shall have | ||||||
| 2 | authority to conduct investigations, searches, seizures, | ||||||
| 3 | arrests, and other duties imposed under this Act and the | ||||||
| 4 | Illinois Riverboat Gambling Act, as deemed necessary by the | ||||||
| 5 | Board. These investigators have and may exercise all of the | ||||||
| 6 | rights and powers of peace officers, provided that these powers | ||||||
| 7 | shall be (1) limited to offenses or violations occurring or | ||||||
| 8 | committed in connection with conduct subject to this Act, | ||||||
| 9 | including, but not limited to, the manufacture, distribution, | ||||||
| 10 | supply, operation, placement, service, maintenance, or play of | ||||||
| 11 | video gaming terminals and the distribution of profits and | ||||||
| 12 | collection of revenues resulting from such play, and (2) | ||||||
| 13 | exercised, to the fullest extent practicable, in cooperation | ||||||
| 14 | with the local police department of the applicable municipality | ||||||
| 15 | or, if these powers are exercised outside the boundaries of an | ||||||
| 16 | incorporated municipality or within a municipality that does | ||||||
| 17 | not have its own police department, in cooperation with the | ||||||
| 18 | police department whose jurisdiction encompasses the | ||||||
| 19 | applicable locality.
| ||||||
| 20 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 21 | (230 ILCS 40/80)
| ||||||
| 22 | Sec. 80. Applicability of Illinois Riverboat Gambling Act. | ||||||
| 23 | The provisions of the Illinois Riverboat Gambling Act, and all | ||||||
| 24 | rules promulgated thereunder, shall apply to the Video Gaming | ||||||
| 25 | Act, except where there is a conflict between the 2 Acts. In | ||||||
| |||||||
| |||||||
| 1 | the event of a conflict between the 2 Acts, the provisions of | ||||||
| 2 | the Illinois Gambling Act shall prevail. All current supplier | ||||||
| 3 | licensees under the Illinois Riverboat Gambling Act shall be | ||||||
| 4 | entitled to licensure under the Video Gaming Act as | ||||||
| 5 | manufacturers, distributors, or suppliers without additional | ||||||
| 6 | Board investigation or approval, except by vote of the Board; | ||||||
| 7 | however, they are required to pay application and annual fees | ||||||
| 8 | under this Act. All provisions of the Uniform Penalty and | ||||||
| 9 | Interest Act shall apply, as far as practicable, to the subject | ||||||
| 10 | matter of this Act to the same extent as if such provisions | ||||||
| 11 | were included herein.
| ||||||
| 12 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 13 | Section 10-440. The Liquor Control Act of 1934 is amended | ||||||
| 14 | by changing Sections 5-1 and 6-30 as follows:
| ||||||
| 15 | (235 ILCS 5/5-1) (from Ch. 43, par. 115) | ||||||
| 16 | Sec. 5-1. Licenses issued by the Illinois Liquor Control | ||||||
| 17 | Commission
shall be of the following classes: | ||||||
| 18 | (a) Manufacturer's license - Class 1.
Distiller, Class 2. | ||||||
| 19 | Rectifier, Class 3. Brewer, Class 4. First Class Wine
| ||||||
| 20 | Manufacturer, Class 5. Second Class Wine Manufacturer, Class 6. | ||||||
| 21 | First Class Winemaker, Class 7. Second Class Winemaker, Class | ||||||
| 22 | 8.
Limited Wine Manufacturer, Class 9. Craft Distiller, Class | ||||||
| 23 | 10. Class 1 Craft Distiller, Class 11. Class 2 Craft Distiller, | ||||||
| 24 | Class 12. Class 1 Brewer, Class 13. Class 2 Brewer, | ||||||
| |||||||
| |||||||
| 1 | (b) Distributor's license, | ||||||
| 2 | (c) Importing Distributor's license, | ||||||
| 3 | (d) Retailer's license, | ||||||
| 4 | (e) Special Event Retailer's license (not-for-profit), | ||||||
| 5 | (f) Railroad license, | ||||||
| 6 | (g) Boat license, | ||||||
| 7 | (h) Non-Beverage User's license, | ||||||
| 8 | (i) Wine-maker's premises license, | ||||||
| 9 | (j) Airplane license, | ||||||
| 10 | (k) Foreign importer's license, | ||||||
| 11 | (l) Broker's license, | ||||||
| 12 | (m) Non-resident dealer's
license, | ||||||
| 13 | (n) Brew Pub license, | ||||||
| 14 | (o) Auction liquor license, | ||||||
| 15 | (p) Caterer retailer license, | ||||||
| 16 | (q) Special use permit license, | ||||||
| 17 | (r) Winery shipper's license, | ||||||
| 18 | (s) Craft distiller tasting permit, | ||||||
| 19 | (t) Brewer warehouse permit, | ||||||
| 20 | (u) Distilling pub license, | ||||||
| 21 | (v) Craft distiller warehouse permit. | ||||||
| 22 | No
person, firm, partnership, corporation, or other legal | ||||||
| 23 | business entity that is
engaged in the manufacturing of wine | ||||||
| 24 | may concurrently obtain and hold a
wine-maker's license and a | ||||||
| 25 | wine manufacturer's license. | ||||||
| 26 | (a) A manufacturer's license shall allow the manufacture,
| ||||||
| |||||||
| |||||||
| 1 | importation in bulk, storage, distribution and sale of | ||||||
| 2 | alcoholic liquor
to persons without the State, as may be | ||||||
| 3 | permitted by law and to licensees
in this State as follows: | ||||||
| 4 | Class 1. A Distiller may make sales and deliveries of | ||||||
| 5 | alcoholic liquor to
distillers, rectifiers, importing | ||||||
| 6 | distributors, distributors and
non-beverage users and to no | ||||||
| 7 | other licensees. | ||||||
| 8 | Class 2. A Rectifier, who is not a distiller, as defined | ||||||
| 9 | herein, may make
sales and deliveries of alcoholic liquor to | ||||||
| 10 | rectifiers, importing distributors,
distributors, retailers | ||||||
| 11 | and non-beverage users and to no other licensees. | ||||||
| 12 | Class 3. A Brewer may make sales and deliveries of beer to | ||||||
| 13 | importing
distributors and distributors and may make sales as | ||||||
| 14 | authorized under subsection (e) of Section 6-4 of this Act. | ||||||
| 15 | Class 4. A first class wine-manufacturer may make sales and | ||||||
| 16 | deliveries of
up to 50,000 gallons of wine to manufacturers,
| ||||||
| 17 | importing
distributors and distributors, and to no other | ||||||
| 18 | licensees. | ||||||
| 19 | Class 5. A second class Wine manufacturer may make sales | ||||||
| 20 | and deliveries
of more than 50,000 gallons of wine to | ||||||
| 21 | manufacturers, importing distributors
and distributors and to | ||||||
| 22 | no other licensees. | ||||||
| 23 | Class 6. A first-class wine-maker's license shall allow the | ||||||
| 24 | manufacture
of up to 50,000 gallons of wine per year, and the
| ||||||
| 25 | storage
and sale of such
wine to distributors in the State and | ||||||
| 26 | to persons without the
State, as may be permitted by law. A | ||||||
| |||||||
| |||||||
| 1 | person who, prior to June 1, 2008 (the effective date of Public | ||||||
| 2 | Act 95-634), is a holder of a first-class wine-maker's license | ||||||
| 3 | and annually produces more than 25,000 gallons of its own wine | ||||||
| 4 | and who distributes its wine to licensed retailers shall cease | ||||||
| 5 | this practice on or before July 1, 2008 in compliance with | ||||||
| 6 | Public Act 95-634. | ||||||
| 7 | Class 7. A second-class wine-maker's license shall allow | ||||||
| 8 | the manufacture
of between 50,000 and 150,000 gallons of wine | ||||||
| 9 | per year, and
the
storage and sale of such wine
to distributors | ||||||
| 10 | in this State and to persons without the State, as may be
| ||||||
| 11 | permitted by law. A person who, prior to June 1, 2008 (the | ||||||
| 12 | effective date of Public Act 95-634), is a holder of a | ||||||
| 13 | second-class wine-maker's license and annually produces more | ||||||
| 14 | than 25,000 gallons of its own wine and who distributes its | ||||||
| 15 | wine to licensed retailers shall cease this practice on or | ||||||
| 16 | before July 1, 2008 in compliance with Public Act 95-634. | ||||||
| 17 | Class 8. A limited wine-manufacturer may make sales and | ||||||
| 18 | deliveries not to
exceed 40,000 gallons of wine per year to | ||||||
| 19 | distributors, and to
non-licensees in accordance with the | ||||||
| 20 | provisions of this Act. | ||||||
| 21 | Class 9. A craft distiller license, which may only be held | ||||||
| 22 | by a class 1 craft distiller licensee or class 2 craft | ||||||
| 23 | distiller licensee but not held by both a class 1 craft | ||||||
| 24 | distiller licensee and a class 2 craft distiller licensee, | ||||||
| 25 | shall grant all rights conveyed by either: (i) a class 1 craft | ||||||
| 26 | distiller license if the craft distiller holds a class 1 craft | ||||||
| |||||||
| |||||||
| 1 | distiller license; or (ii) a class 2 craft distiller licensee | ||||||
| 2 | if the craft distiller holds a class 2 craft distiller license. | ||||||
| 3 | Class 10. A class 1 craft distiller license, which may only | ||||||
| 4 | be issued to a licensed craft distiller or licensed | ||||||
| 5 | non-resident dealer, shall allow the manufacture of up to | ||||||
| 6 | 50,000 gallons of spirits per year provided that the class 1 | ||||||
| 7 | craft distiller licensee does not manufacture more than a | ||||||
| 8 | combined 50,000 gallons of spirits per year and is not a member | ||||||
| 9 | of or affiliated with, directly or indirectly, a manufacturer | ||||||
| 10 | that produces more than 50,000 gallons of spirits per year or | ||||||
| 11 | any other alcoholic liquor. A class 1 craft distiller licensee | ||||||
| 12 | may make sales and deliveries to importing distributors and | ||||||
| 13 | distributors and to retail licensees in accordance with the | ||||||
| 14 | conditions set forth in paragraph (19) of subsection (a) of | ||||||
| 15 | Section 3-12 of this Act. However, the aggregate amount of | ||||||
| 16 | spirits sold to non-licensees and sold or delivered to retail | ||||||
| 17 | licensees may not exceed 5,000 gallons per year. | ||||||
| 18 | A class 1 craft distiller licensee may sell up to 5,000 | ||||||
| 19 | gallons of such spirits to non-licensees to the extent | ||||||
| 20 | permitted by any exemption approved by the State Commission | ||||||
| 21 | pursuant to Section 6-4 of this Act. A class 1 craft distiller | ||||||
| 22 | license holder may store such spirits at a non-contiguous | ||||||
| 23 | licensed location, but at no time shall a class 1 craft | ||||||
| 24 | distiller license holder directly or indirectly produce in the | ||||||
| 25 | aggregate more than 50,000 gallons of spirits per year. | ||||||
| 26 | A class 1 craft distiller licensee may hold more than one | ||||||
| |||||||
| |||||||
| 1 | class 1 craft distiller's license. However, a class 1 craft | ||||||
| 2 | distiller that holds more than one class 1 craft distiller | ||||||
| 3 | license shall not manufacture, in the aggregate, more than | ||||||
| 4 | 50,000 gallons of spirits by distillation per year and shall | ||||||
| 5 | not sell, in the aggregate, more than 5,000 gallons of such | ||||||
| 6 | spirits to non-licensees in accordance with an exemption | ||||||
| 7 | approved by the State Commission pursuant to Section 6-4 of | ||||||
| 8 | this Act. | ||||||
| 9 | Class 11. A class 2 craft distiller license, which may only | ||||||
| 10 | be issued to a licensed craft distiller or licensed | ||||||
| 11 | non-resident dealer, shall allow the manufacture of up to | ||||||
| 12 | 100,000 gallons of spirits per year provided that the class 2 | ||||||
| 13 | craft distiller licensee does not manufacture more than a | ||||||
| 14 | combined 100,000 gallons of spirits per year and is not a | ||||||
| 15 | member of or affiliated with, directly or indirectly, a | ||||||
| 16 | manufacturer that produces more than 100,000 gallons of spirits | ||||||
| 17 | per year or any other alcoholic liquor. A class 2 craft | ||||||
| 18 | distiller licensee may make sales and deliveries to importing | ||||||
| 19 | distributors and distributors, but shall not make sales or | ||||||
| 20 | deliveries to any other licensee. If the State Commission | ||||||
| 21 | provides prior approval, a class 2 craft distiller licensee may | ||||||
| 22 | annually transfer up to 100,000 gallons of spirits manufactured | ||||||
| 23 | by that class 2 craft distiller licensee to the premises of a | ||||||
| 24 | licensed class 2 craft distiller wholly owned and operated by | ||||||
| 25 | the same licensee. A class 2 craft distiller may transfer | ||||||
| 26 | spirits to a distilling pub wholly owned and operated by the | ||||||
| |||||||
| |||||||
| 1 | class 2 craft distiller subject to the following limitations | ||||||
| 2 | and restrictions: (i) the transfer shall not annually exceed | ||||||
| 3 | more than 5,000 gallons; (ii) the annual amount transferred | ||||||
| 4 | shall reduce the distilling pub's annual permitted production | ||||||
| 5 | limit; (iii) all spirits transferred shall be subject to | ||||||
| 6 | Article VIII of this Act; (iv) a written record shall be | ||||||
| 7 | maintained by the distiller and distilling pub specifying the | ||||||
| 8 | amount, date of delivery, and receipt of the product by the | ||||||
| 9 | distilling pub; and (v) the distilling pub shall be located no | ||||||
| 10 | farther than 80 miles from the class 2 craft distiller's | ||||||
| 11 | licensed location. | ||||||
| 12 | A class 2 craft distiller shall, prior to transferring | ||||||
| 13 | spirits to a distilling pub wholly owned by the class 2 craft | ||||||
| 14 | distiller, furnish a written notice to the State Commission of | ||||||
| 15 | intent to transfer spirits setting forth the name and address | ||||||
| 16 | of the distilling pub and shall annually submit to the State | ||||||
| 17 | Commission a verified report identifying the total gallons of | ||||||
| 18 | spirits transferred to the distilling pub wholly owned by the | ||||||
| 19 | class 2 craft distiller. | ||||||
| 20 | A class 2 craft distiller license holder may store such | ||||||
| 21 | spirits at a non-contiguous licensed location, but at no time | ||||||
| 22 | shall a class 2 craft distiller license holder directly or | ||||||
| 23 | indirectly produce in the aggregate more than 100,000 gallons | ||||||
| 24 | of spirits per year. | ||||||
| 25 | Class 12. A class 1 brewer license, which may only be | ||||||
| 26 | issued to a licensed brewer or licensed non-resident dealer, | ||||||
| |||||||
| |||||||
| 1 | shall allow the manufacture of up to 930,000 gallons of beer | ||||||
| 2 | per year provided that the class 1 brewer licensee does not | ||||||
| 3 | manufacture more than a combined 930,000 gallons of beer per | ||||||
| 4 | year and is not a member of or affiliated with, directly or | ||||||
| 5 | indirectly, a manufacturer that produces more than 930,000 | ||||||
| 6 | gallons of beer per year or any other alcoholic liquor. A class | ||||||
| 7 | 1 brewer licensee may make sales and deliveries to importing | ||||||
| 8 | distributors and distributors and to retail licensees in | ||||||
| 9 | accordance with the conditions set forth in paragraph (18) of | ||||||
| 10 | subsection (a) of Section 3-12 of this Act. If the State | ||||||
| 11 | Commission provides prior approval, a class 1 brewer may | ||||||
| 12 | annually transfer up to 930,000 gallons of beer manufactured by | ||||||
| 13 | that class 1 brewer to the premises of a licensed class 1 | ||||||
| 14 | brewer wholly owned and operated by the same licensee. | ||||||
| 15 | Class 13. A class 2 brewer license, which may only be | ||||||
| 16 | issued to a licensed brewer or licensed non-resident dealer, | ||||||
| 17 | shall allow the manufacture of up to 3,720,000 gallons of beer | ||||||
| 18 | per year provided that the class 2 brewer licensee does not | ||||||
| 19 | manufacture more than a combined 3,720,000 gallons of beer per | ||||||
| 20 | year and is not a member of or affiliated with, directly or | ||||||
| 21 | indirectly, a manufacturer that produces more than 3,720,000 | ||||||
| 22 | gallons of beer per year or any other alcoholic liquor. A class | ||||||
| 23 | 2 brewer licensee may make sales and deliveries to importing | ||||||
| 24 | distributors and distributors, but shall not make sales or | ||||||
| 25 | deliveries to any other licensee. If the State Commission | ||||||
| 26 | provides prior approval, a class 2 brewer licensee may annually | ||||||
| |||||||
| |||||||
| 1 | transfer up to 3,720,000 gallons of beer manufactured by that | ||||||
| 2 | class 2 brewer licensee to the premises of a licensed class 2 | ||||||
| 3 | brewer wholly owned and operated by the same licensee. | ||||||
| 4 | A class 2 brewer may transfer beer to a brew pub wholly | ||||||
| 5 | owned and operated by the class 2 brewer subject to the | ||||||
| 6 | following limitations and restrictions: (i) the transfer shall | ||||||
| 7 | not annually exceed more than 31,000 gallons; (ii) the annual | ||||||
| 8 | amount transferred shall reduce the brew pub's annual permitted | ||||||
| 9 | production limit; (iii) all beer transferred shall be subject | ||||||
| 10 | to Article VIII of this Act; (iv) a written record shall be | ||||||
| 11 | maintained by the brewer and brew pub specifying the amount, | ||||||
| 12 | date of delivery, and receipt of the product by the brew pub; | ||||||
| 13 | and (v) the brew pub shall be located no farther than 80 miles | ||||||
| 14 | from the class 2 brewer's licensed location. | ||||||
| 15 | A class 2 brewer shall, prior to transferring beer to a | ||||||
| 16 | brew pub wholly owned by the class 2 brewer, furnish a written | ||||||
| 17 | notice to the State Commission of intent to transfer beer | ||||||
| 18 | setting forth the name and address of the brew pub and shall | ||||||
| 19 | annually submit to the State Commission a verified report | ||||||
| 20 | identifying the total gallons of beer transferred to the brew | ||||||
| 21 | pub wholly owned by the class 2 brewer. | ||||||
| 22 | (a-1) A manufacturer which is licensed in this State to | ||||||
| 23 | make sales or
deliveries of alcoholic liquor to licensed | ||||||
| 24 | distributors or importing distributors and which enlists | ||||||
| 25 | agents, representatives, or
individuals acting on its behalf | ||||||
| 26 | who contact licensed retailers on a regular
and continual basis | ||||||
| |||||||
| |||||||
| 1 | in this State must register those agents, representatives,
or | ||||||
| 2 | persons acting on its behalf with the State Commission. | ||||||
| 3 | Registration of agents, representatives, or persons acting | ||||||
| 4 | on behalf of a
manufacturer is fulfilled by submitting a form | ||||||
| 5 | to the Commission. The form
shall be developed by the | ||||||
| 6 | Commission and shall include the name and address of
the | ||||||
| 7 | applicant, the name and address of the manufacturer he or she | ||||||
| 8 | represents,
the territory or areas assigned to sell to or | ||||||
| 9 | discuss pricing terms of
alcoholic liquor, and any other | ||||||
| 10 | questions deemed appropriate and necessary.
All statements in | ||||||
| 11 | the forms required to be made by law or by rule shall be
deemed | ||||||
| 12 | material, and any person who knowingly misstates any material | ||||||
| 13 | fact under
oath in an application is guilty of a Class B | ||||||
| 14 | misdemeanor. Fraud,
misrepresentation, false statements, | ||||||
| 15 | misleading statements, evasions, or
suppression of material | ||||||
| 16 | facts in the securing of a registration are grounds for
| ||||||
| 17 | suspension or revocation of the registration. The State | ||||||
| 18 | Commission shall post a list of registered agents on the | ||||||
| 19 | Commission's website. | ||||||
| 20 | (b) A distributor's license shall allow (i) the wholesale | ||||||
| 21 | purchase and storage
of alcoholic liquors and sale of alcoholic | ||||||
| 22 | liquors to licensees in this State and to persons without the | ||||||
| 23 | State, as may be permitted by law; (ii) the sale of beer, | ||||||
| 24 | cider, or both beer and cider to brewers, class 1 brewers, and | ||||||
| 25 | class 2 brewers that, pursuant to subsection (e) of Section 6-4 | ||||||
| 26 | of this Act, sell beer, cider, or both beer and cider to | ||||||
| |||||||
| |||||||
| 1 | non-licensees at their breweries; and (iii) the sale of | ||||||
| 2 | vermouth to class 1 craft distillers and class 2 craft | ||||||
| 3 | distillers that, pursuant to subsection (e) of Section 6-4 of | ||||||
| 4 | this Act, sell spirits, vermouth, or both spirits and vermouth | ||||||
| 5 | to non-licensees at their distilleries. No person licensed as a | ||||||
| 6 | distributor shall be granted a non-resident dealer's license. | ||||||
| 7 | (c) An importing distributor's license may be issued to and | ||||||
| 8 | held by
those only who are duly licensed distributors, upon the | ||||||
| 9 | filing of an
application by a duly licensed distributor, with | ||||||
| 10 | the Commission and
the Commission shall, without the
payment of | ||||||
| 11 | any fee, immediately issue such importing distributor's
| ||||||
| 12 | license to the applicant, which shall allow the importation of | ||||||
| 13 | alcoholic
liquor by the licensee into this State from any point | ||||||
| 14 | in the United
States outside this State, and the purchase of | ||||||
| 15 | alcoholic liquor in
barrels, casks or other bulk containers and | ||||||
| 16 | the bottling of such
alcoholic liquors before resale thereof, | ||||||
| 17 | but all bottles or containers
so filled shall be sealed, | ||||||
| 18 | labeled, stamped and otherwise made to comply
with all | ||||||
| 19 | provisions, rules and regulations governing manufacturers in
| ||||||
| 20 | the preparation and bottling of alcoholic liquors. The | ||||||
| 21 | importing
distributor's license shall permit such licensee to | ||||||
| 22 | purchase alcoholic
liquor from Illinois licensed non-resident | ||||||
| 23 | dealers and foreign importers only. No person licensed as an | ||||||
| 24 | importing distributor shall be granted a non-resident dealer's | ||||||
| 25 | license. | ||||||
| 26 | (d) A retailer's license shall allow the licensee to sell | ||||||
| |||||||
| |||||||
| 1 | and offer
for sale at retail, only in the premises specified in | ||||||
| 2 | the license,
alcoholic liquor for use or consumption, but not | ||||||
| 3 | for resale in any form. Nothing in Public Act 95-634 shall | ||||||
| 4 | deny, limit, remove, or restrict the ability of a holder of a | ||||||
| 5 | retailer's license to transfer, deliver, or ship alcoholic | ||||||
| 6 | liquor to the purchaser for use or consumption subject to any | ||||||
| 7 | applicable local law or ordinance. Any retail license issued to | ||||||
| 8 | a manufacturer shall only
permit the manufacturer to sell beer | ||||||
| 9 | at retail on the premises actually
occupied by the | ||||||
| 10 | manufacturer. For the purpose of further describing the type of | ||||||
| 11 | business conducted at a retail licensed premises, a retailer's | ||||||
| 12 | licensee may be designated by the State Commission as (i) an on | ||||||
| 13 | premise consumption retailer, (ii) an off premise sale | ||||||
| 14 | retailer, or (iii) a combined on premise consumption and off | ||||||
| 15 | premise sale retailer.
| ||||||
| 16 | Notwithstanding any other provision of this subsection | ||||||
| 17 | (d), a retail
licensee may sell alcoholic liquors to a special | ||||||
| 18 | event retailer licensee for
resale to the extent permitted | ||||||
| 19 | under subsection (e). | ||||||
| 20 | (e) A special event retailer's license (not-for-profit) | ||||||
| 21 | shall permit the
licensee to purchase alcoholic liquors from an | ||||||
| 22 | Illinois licensed distributor
(unless the licensee purchases | ||||||
| 23 | less than $500 of alcoholic liquors for the
special event, in | ||||||
| 24 | which case the licensee may purchase the alcoholic liquors
from | ||||||
| 25 | a licensed retailer) and shall allow the licensee to sell and | ||||||
| 26 | offer for
sale, at retail, alcoholic liquors for use or | ||||||
| |||||||
| |||||||
| 1 | consumption, but not for resale
in any form and only at the | ||||||
| 2 | location and on the specific dates designated for
the special | ||||||
| 3 | event in the license. An applicant for a special event retailer
| ||||||
| 4 | license must
(i) furnish with the application: (A) a resale | ||||||
| 5 | number issued under Section
2c of the Retailers' Occupation Tax | ||||||
| 6 | Act or evidence that the applicant is
registered under Section | ||||||
| 7 | 2a of the Retailers' Occupation Tax Act, (B) a
current, valid | ||||||
| 8 | exemption identification
number issued under Section 1g of the | ||||||
| 9 | Retailers' Occupation Tax Act, and a
certification to the | ||||||
| 10 | Commission that the purchase of alcoholic liquors will be
a | ||||||
| 11 | tax-exempt purchase, or (C) a statement that the applicant is | ||||||
| 12 | not registered
under Section 2a of the Retailers' Occupation | ||||||
| 13 | Tax Act, does not hold a resale
number under Section 2c of the | ||||||
| 14 | Retailers' Occupation Tax Act, and does not
hold an exemption | ||||||
| 15 | number under Section 1g of the Retailers' Occupation Tax
Act, | ||||||
| 16 | in which event the Commission shall set forth on the special | ||||||
| 17 | event
retailer's license a statement to that effect; (ii) | ||||||
| 18 | submit with the application proof satisfactory to
the State | ||||||
| 19 | Commission that the applicant will provide dram shop liability
| ||||||
| 20 | insurance in the maximum limits; and (iii) show proof | ||||||
| 21 | satisfactory to the
State Commission that the applicant has | ||||||
| 22 | obtained local authority
approval. | ||||||
| 23 | Nothing in this Act prohibits an Illinois licensed | ||||||
| 24 | distributor from offering credit or a refund for unused, | ||||||
| 25 | salable alcoholic liquors to a holder of a special event | ||||||
| 26 | retailer's license or the special event retailer's licensee | ||||||
| |||||||
| |||||||
| 1 | from accepting the credit or refund of alcoholic liquors at the | ||||||
| 2 | conclusion of the event specified in the license. | ||||||
| 3 | (f) A railroad license shall permit the licensee to import | ||||||
| 4 | alcoholic
liquors into this State from any point in the United | ||||||
| 5 | States outside this
State and to store such alcoholic liquors | ||||||
| 6 | in this State; to make wholesale
purchases of alcoholic liquors | ||||||
| 7 | directly from manufacturers, foreign
importers, distributors | ||||||
| 8 | and importing distributors from within or outside
this State; | ||||||
| 9 | and to store such alcoholic liquors in this State; provided
| ||||||
| 10 | that the above powers may be exercised only in connection with | ||||||
| 11 | the
importation, purchase or storage of alcoholic liquors to be | ||||||
| 12 | sold or
dispensed on a club, buffet, lounge or dining car | ||||||
| 13 | operated on an electric,
gas or steam railway in this State; | ||||||
| 14 | and provided further, that railroad
licensees exercising the | ||||||
| 15 | above powers shall be subject to all provisions of
Article VIII | ||||||
| 16 | of this Act as applied to importing distributors. A railroad
| ||||||
| 17 | license shall also permit the licensee to sell or dispense | ||||||
| 18 | alcoholic
liquors on any club, buffet, lounge or dining car | ||||||
| 19 | operated on an electric,
gas or steam railway regularly | ||||||
| 20 | operated by a common carrier in this State,
but shall not | ||||||
| 21 | permit the sale for resale of any alcoholic liquors to any
| ||||||
| 22 | licensee within this State. A license shall be obtained for | ||||||
| 23 | each car in which
such sales are made. | ||||||
| 24 | (g) A boat license shall allow the sale of alcoholic liquor | ||||||
| 25 | in
individual drinks, on any passenger boat regularly operated | ||||||
| 26 | as a common
carrier on navigable waters in this State or on any | ||||||
| |||||||
| |||||||
| 1 | riverboat operated
under
the Riverboat Illinois Gambling Act, | ||||||
| 2 | which boat or riverboat maintains a public
dining room or | ||||||
| 3 | restaurant thereon. | ||||||
| 4 | (h) A non-beverage user's license shall allow the licensee | ||||||
| 5 | to
purchase alcoholic liquor from a licensed manufacturer or | ||||||
| 6 | importing
distributor, without the imposition of any tax upon | ||||||
| 7 | the business of such
licensed manufacturer or importing | ||||||
| 8 | distributor as to such alcoholic
liquor to be used by such | ||||||
| 9 | licensee solely for the non-beverage purposes
set forth in | ||||||
| 10 | subsection (a) of Section 8-1 of this Act, and
such licenses | ||||||
| 11 | shall be divided and classified and shall permit the
purchase, | ||||||
| 12 | possession and use of limited and stated quantities of
| ||||||
| 13 | alcoholic liquor as follows: | ||||||
| 14 | Class 1, not to exceed ......................... 500 gallons
| ||||||
| 15 | Class 2, not to exceed ....................... 1,000 gallons
| ||||||
| 16 | Class 3, not to exceed ....................... 5,000 gallons
| ||||||
| 17 | Class 4, not to exceed ...................... 10,000 gallons
| ||||||
| 18 | Class 5, not to exceed ....................... 50,000 gallons | ||||||
| 19 | (i) A wine-maker's premises license shall allow a
licensee | ||||||
| 20 | that concurrently holds a first-class wine-maker's license to | ||||||
| 21 | sell
and offer for sale at retail in the premises specified in | ||||||
| 22 | such license
not more than 50,000 gallons of the first-class | ||||||
| 23 | wine-maker's wine that is
made at the first-class wine-maker's | ||||||
| 24 | licensed premises per year for use or
consumption, but not for | ||||||
| 25 | resale in any form. A wine-maker's premises
license shall allow | ||||||
| 26 | a licensee who concurrently holds a second-class
wine-maker's | ||||||
| |||||||
| |||||||
| 1 | license to sell and offer for sale at retail in the premises
| ||||||
| 2 | specified in such license up to 100,000 gallons of the
| ||||||
| 3 | second-class wine-maker's wine that is made at the second-class | ||||||
| 4 | wine-maker's
licensed premises per year
for use or consumption | ||||||
| 5 | but not for resale in any form. A wine-maker's premises license | ||||||
| 6 | shall allow a
licensee that concurrently holds a first-class | ||||||
| 7 | wine-maker's license or a second-class
wine-maker's license to | ||||||
| 8 | sell
and offer for sale at retail at the premises specified in | ||||||
| 9 | the wine-maker's premises license, for use or consumption but | ||||||
| 10 | not for resale in any form, any beer, wine, and spirits | ||||||
| 11 | purchased from a licensed distributor. Upon approval from the
| ||||||
| 12 | State Commission, a wine-maker's premises license
shall allow | ||||||
| 13 | the licensee to sell and offer for sale at (i) the wine-maker's
| ||||||
| 14 | licensed premises and (ii) at up to 2 additional locations for | ||||||
| 15 | use and
consumption and not for resale. Each location shall | ||||||
| 16 | require additional
licensing per location as specified in | ||||||
| 17 | Section 5-3 of this Act. A wine-maker's premises licensee shall
| ||||||
| 18 | secure liquor liability insurance coverage in an amount at
| ||||||
| 19 | least equal to the maximum liability amounts set forth in
| ||||||
| 20 | subsection (a) of Section 6-21 of this Act.
| ||||||
| 21 | (j) An airplane license shall permit the licensee to import
| ||||||
| 22 | alcoholic liquors into this State from any point in the United | ||||||
| 23 | States
outside this State and to store such alcoholic liquors | ||||||
| 24 | in this State; to
make wholesale purchases of alcoholic liquors | ||||||
| 25 | directly from
manufacturers, foreign importers, distributors | ||||||
| 26 | and importing
distributors from within or outside this State; | ||||||
| |||||||
| |||||||
| 1 | and to store such
alcoholic liquors in this State; provided | ||||||
| 2 | that the above powers may be
exercised only in connection with | ||||||
| 3 | the importation, purchase or storage
of alcoholic liquors to be | ||||||
| 4 | sold or dispensed on an airplane; and
provided further, that | ||||||
| 5 | airplane licensees exercising the above powers
shall be subject | ||||||
| 6 | to all provisions of Article VIII of this Act as
applied to | ||||||
| 7 | importing distributors. An airplane licensee shall also
permit | ||||||
| 8 | the sale or dispensing of alcoholic liquors on any passenger
| ||||||
| 9 | airplane regularly operated by a common carrier in this State, | ||||||
| 10 | but shall
not permit the sale for resale of any alcoholic | ||||||
| 11 | liquors to any licensee
within this State. A single airplane | ||||||
| 12 | license shall be required of an
airline company if liquor | ||||||
| 13 | service is provided on board aircraft in this
State. The annual | ||||||
| 14 | fee for such license shall be as determined in
Section 5-3. | ||||||
| 15 | (k) A foreign importer's license shall permit such licensee | ||||||
| 16 | to purchase
alcoholic liquor from Illinois licensed | ||||||
| 17 | non-resident dealers only, and to
import alcoholic liquor other | ||||||
| 18 | than in bulk from any point outside the
United States and to | ||||||
| 19 | sell such alcoholic liquor to Illinois licensed
importing | ||||||
| 20 | distributors and to no one else in Illinois;
provided that (i) | ||||||
| 21 | the foreign importer registers with the State Commission
every
| ||||||
| 22 | brand of
alcoholic liquor that it proposes to sell to Illinois | ||||||
| 23 | licensees during the
license period, (ii) the foreign importer | ||||||
| 24 | complies with all of the provisions
of Section
6-9 of this Act | ||||||
| 25 | with respect to registration of such Illinois licensees as may
| ||||||
| 26 | be granted the
right to sell such brands at wholesale, and | ||||||
| |||||||
| |||||||
| 1 | (iii) the foreign importer complies with the provisions of | ||||||
| 2 | Sections 6-5 and 6-6 of this Act to the same extent that these | ||||||
| 3 | provisions apply to manufacturers. | ||||||
| 4 | (l) (i) A broker's license shall be required of all persons
| ||||||
| 5 | who solicit
orders for, offer to sell or offer to supply | ||||||
| 6 | alcoholic liquor to
retailers in the State of Illinois, or who | ||||||
| 7 | offer to retailers to ship or
cause to be shipped or to make | ||||||
| 8 | contact with distillers, craft distillers, rectifiers,
brewers | ||||||
| 9 | or manufacturers or any other party within or without the State
| ||||||
| 10 | of Illinois in order that alcoholic liquors be shipped to a | ||||||
| 11 | distributor,
importing distributor or foreign importer, | ||||||
| 12 | whether such solicitation or
offer is consummated within or | ||||||
| 13 | without the State of Illinois. | ||||||
| 14 | No holder of a retailer's license issued by the Illinois | ||||||
| 15 | Liquor
Control Commission shall purchase or receive any | ||||||
| 16 | alcoholic liquor, the
order for which was solicited or offered | ||||||
| 17 | for sale to such retailer by a
broker unless the broker is the | ||||||
| 18 | holder of a valid broker's license. | ||||||
| 19 | The broker shall, upon the acceptance by a retailer of the | ||||||
| 20 | broker's
solicitation of an order or offer to sell or supply or | ||||||
| 21 | deliver or have
delivered alcoholic liquors, promptly forward | ||||||
| 22 | to the Illinois Liquor
Control Commission a notification of | ||||||
| 23 | said transaction in such form as
the Commission may by | ||||||
| 24 | regulations prescribe. | ||||||
| 25 | (ii) A broker's license shall be required of
a person | ||||||
| 26 | within this State, other than a retail licensee,
who, for a fee | ||||||
| |||||||
| |||||||
| 1 | or commission, promotes, solicits, or accepts orders for
| ||||||
| 2 | alcoholic liquor, for use or consumption and not for
resale, to | ||||||
| 3 | be shipped from this State and delivered to residents outside | ||||||
| 4 | of
this State by an express company, common carrier, or | ||||||
| 5 | contract carrier.
This Section does not apply to any person who | ||||||
| 6 | promotes, solicits, or accepts
orders for wine as specifically | ||||||
| 7 | authorized in Section 6-29 of this Act. | ||||||
| 8 | A broker's license under this subsection (l)
shall not | ||||||
| 9 | entitle the holder to
buy or sell any
alcoholic liquors for his | ||||||
| 10 | own account or to take or deliver title to
such alcoholic | ||||||
| 11 | liquors. | ||||||
| 12 | This subsection (l)
shall not apply to distributors, | ||||||
| 13 | employees of
distributors, or employees of a manufacturer who | ||||||
| 14 | has registered the
trademark, brand or name of the alcoholic | ||||||
| 15 | liquor pursuant to Section 6-9
of this Act, and who regularly | ||||||
| 16 | sells such alcoholic liquor
in the State of Illinois only to | ||||||
| 17 | its registrants thereunder. | ||||||
| 18 | Any agent, representative, or person subject to | ||||||
| 19 | registration pursuant to
subsection (a-1) of this Section shall | ||||||
| 20 | not be eligible to receive a broker's
license. | ||||||
| 21 | (m) A non-resident dealer's license shall permit such | ||||||
| 22 | licensee to ship
into and warehouse alcoholic liquor into this | ||||||
| 23 | State from any point
outside of this State, and to sell such | ||||||
| 24 | alcoholic liquor to Illinois licensed
foreign importers and | ||||||
| 25 | importing distributors and to no one else in this State;
| ||||||
| 26 | provided that (i) said non-resident dealer shall register with | ||||||
| |||||||
| |||||||
| 1 | the Illinois Liquor
Control Commission each and every brand of | ||||||
| 2 | alcoholic liquor which it proposes
to sell to Illinois | ||||||
| 3 | licensees during the license period, (ii) it shall comply with | ||||||
| 4 | all of the provisions of Section 6-9 hereof with
respect to | ||||||
| 5 | registration of such Illinois licensees as may be granted the | ||||||
| 6 | right
to sell such brands at wholesale by duly filing such | ||||||
| 7 | registration statement, thereby authorizing the non-resident | ||||||
| 8 | dealer to proceed to sell such brands at wholesale, and (iii) | ||||||
| 9 | the non-resident dealer shall comply with the provisions of | ||||||
| 10 | Sections 6-5 and 6-6 of this Act to the same extent that these | ||||||
| 11 | provisions apply to manufacturers. No person licensed as a | ||||||
| 12 | non-resident dealer shall be granted a distributor's or | ||||||
| 13 | importing distributor's license. | ||||||
| 14 | (n) A brew pub license shall allow the licensee to only (i) | ||||||
| 15 | manufacture up to 155,000 gallons of beer per year only
on the | ||||||
| 16 | premises specified in the license, (ii) make sales of the
beer | ||||||
| 17 | manufactured on the premises or, with the approval of the | ||||||
| 18 | Commission, beer manufactured on another brew pub licensed | ||||||
| 19 | premises that is wholly owned and operated by the same licensee | ||||||
| 20 | to importing distributors, distributors,
and to non-licensees | ||||||
| 21 | for use and consumption, (iii) store the beer upon
the | ||||||
| 22 | premises, (iv) sell and offer for sale at retail from the | ||||||
| 23 | licensed
premises for off-premises
consumption no more than | ||||||
| 24 | 155,000 gallons per year so long as such sales are only made | ||||||
| 25 | in-person, (v) sell and offer for sale at retail for use and | ||||||
| 26 | consumption on the premises specified in the license any form | ||||||
| |||||||
| |||||||
| 1 | of alcoholic liquor purchased from a licensed distributor or | ||||||
| 2 | importing distributor, (vi) with the prior approval of the | ||||||
| 3 | Commission, annually transfer no more than 155,000 gallons of | ||||||
| 4 | beer manufactured on the premises to a licensed brew pub wholly | ||||||
| 5 | owned and operated by the same licensee, and (vii) | ||||||
| 6 | notwithstanding item (i) of this subsection, brew pubs wholly | ||||||
| 7 | owned and operated by the same licensee may combine each | ||||||
| 8 | location's production limit of 155,000 gallons of beer per year | ||||||
| 9 | and allocate the aggregate total between the wholly owned, | ||||||
| 10 | operated, and licensed locations. | ||||||
| 11 | A brew pub licensee shall not under any circumstance sell | ||||||
| 12 | or offer for sale beer manufactured by the brew pub licensee to | ||||||
| 13 | retail licensees. | ||||||
| 14 | A person who holds a class 2 brewer license may | ||||||
| 15 | simultaneously hold a brew pub license if the class 2 brewer | ||||||
| 16 | (i) does not, under any circumstance, sell or offer for sale | ||||||
| 17 | beer manufactured by the class 2 brewer to retail licensees; | ||||||
| 18 | (ii) does not hold more than 3 brew pub licenses in this State; | ||||||
| 19 | (iii) does not manufacture more than a combined 3,720,000 | ||||||
| 20 | gallons of beer per year, including the beer manufactured at | ||||||
| 21 | the brew pub; and (iv) is not a member of or affiliated with, | ||||||
| 22 | directly or indirectly, a manufacturer that produces more than | ||||||
| 23 | 3,720,000 gallons of beer per year or any other alcoholic | ||||||
| 24 | liquor. | ||||||
| 25 | Notwithstanding any other provision of this Act, a licensed | ||||||
| 26 | brewer, class 2 brewer, or non-resident dealer who before July | ||||||
| |||||||
| |||||||
| 1 | 1, 2015 manufactured less than 3,720,000 gallons of beer per | ||||||
| 2 | year and held a brew pub license on or before July 1, 2015 may | ||||||
| 3 | (i) continue to qualify for and hold that brew pub license for | ||||||
| 4 | the licensed premises and (ii) manufacture more than 3,720,000 | ||||||
| 5 | gallons of beer per year and continue to qualify for and hold | ||||||
| 6 | that brew pub license if that brewer, class 2 brewer, or | ||||||
| 7 | non-resident dealer does not simultaneously hold a class 1 | ||||||
| 8 | brewer license and is not a member of or affiliated with, | ||||||
| 9 | directly or indirectly, a manufacturer that produces more than | ||||||
| 10 | 3,720,000 gallons of beer per year or that produces any other | ||||||
| 11 | alcoholic liquor. | ||||||
| 12 | (o) A caterer retailer license shall allow the holder
to | ||||||
| 13 | serve alcoholic liquors as an incidental part of a food service | ||||||
| 14 | that serves
prepared meals which excludes the serving of snacks | ||||||
| 15 | as
the primary meal, either on or off-site whether licensed or | ||||||
| 16 | unlicensed. A caterer retailer license shall allow the holder, | ||||||
| 17 | a distributor, or an importing distributor to transfer any | ||||||
| 18 | inventory to and from the holder's retail premises and shall | ||||||
| 19 | allow the holder to purchase alcoholic liquor from a | ||||||
| 20 | distributor or importing distributor to be delivered directly | ||||||
| 21 | to an off-site event. | ||||||
| 22 | Nothing in this Act prohibits a distributor or importing | ||||||
| 23 | distributor from offering credit or a refund for unused, | ||||||
| 24 | salable beer to a holder of a caterer retailer license or a | ||||||
| 25 | caterer retailer licensee from accepting a credit or refund for | ||||||
| 26 | unused, salable beer, in the event an act of God is the sole | ||||||
| |||||||
| |||||||
| 1 | reason an off-site event is cancelled and if: (i) the holder of | ||||||
| 2 | a caterer retailer license has not transferred alcoholic liquor | ||||||
| 3 | from its caterer retailer premises to an off-site location; | ||||||
| 4 | (ii) the distributor or importing distributor offers the credit | ||||||
| 5 | or refund for the unused, salable beer that it delivered to the | ||||||
| 6 | off-site premises and not for any unused, salable beer that the | ||||||
| 7 | distributor or importing distributor delivered to the caterer | ||||||
| 8 | retailer's premises; and (iii) the unused, salable beer would | ||||||
| 9 | likely spoil if transferred to the caterer retailer's premises. | ||||||
| 10 | A caterer retailer license shall allow the holder to transfer | ||||||
| 11 | any inventory from any off-site location to its caterer | ||||||
| 12 | retailer premises at the conclusion of an off-site event or | ||||||
| 13 | engage a distributor or importing distributor to transfer any | ||||||
| 14 | inventory from any off-site location to its caterer retailer | ||||||
| 15 | premises at the conclusion of an off-site event, provided that | ||||||
| 16 | the distributor or importing distributor issues bona fide | ||||||
| 17 | charges to the caterer retailer licensee for fuel, labor, and | ||||||
| 18 | delivery and the distributor or importing distributor collects | ||||||
| 19 | payment from the caterer retailer licensee prior to the | ||||||
| 20 | distributor or importing distributor transferring inventory to | ||||||
| 21 | the caterer retailer premises. | ||||||
| 22 | For purposes of this subsection (o), an "act of God" means | ||||||
| 23 | an unforeseeable event, such as a rain or snow storm, hail, a | ||||||
| 24 | flood, or a similar event, that is the sole cause of the | ||||||
| 25 | cancellation of an off-site, outdoor event. | ||||||
| 26 | (p) An auction liquor license shall allow the licensee to | ||||||
| |||||||
| |||||||
| 1 | sell and offer
for sale at auction wine and spirits for use or | ||||||
| 2 | consumption, or for resale by
an Illinois liquor licensee in | ||||||
| 3 | accordance with provisions of this Act. An
auction liquor | ||||||
| 4 | license will be issued to a person and it will permit the
| ||||||
| 5 | auction liquor licensee to hold the auction anywhere in the | ||||||
| 6 | State. An auction
liquor license must be obtained for each | ||||||
| 7 | auction at least 14 days in advance of
the auction date. | ||||||
| 8 | (q) A special use permit license shall allow an Illinois | ||||||
| 9 | licensed
retailer to transfer a portion of its alcoholic liquor | ||||||
| 10 | inventory from its
retail licensed premises to the premises | ||||||
| 11 | specified in the license hereby
created; to purchase alcoholic | ||||||
| 12 | liquor from a distributor or importing distributor to be | ||||||
| 13 | delivered directly to the location specified in the license | ||||||
| 14 | hereby created; and to sell or offer for sale at retail, only | ||||||
| 15 | in the premises
specified in the license hereby created, the | ||||||
| 16 | transferred or delivered alcoholic liquor for
use or | ||||||
| 17 | consumption, but not for resale in any form. A special use | ||||||
| 18 | permit
license may be granted for the following time periods: | ||||||
| 19 | one day or less; 2 or
more days to a maximum of 15 days per | ||||||
| 20 | location in any 12-month period. An
applicant for the special | ||||||
| 21 | use permit license must also submit with the
application proof | ||||||
| 22 | satisfactory to the State Commission that the applicant will
| ||||||
| 23 | provide dram shop liability insurance to the maximum limits and | ||||||
| 24 | have local
authority approval. | ||||||
| 25 | A special use permit license shall allow the holder to | ||||||
| 26 | transfer any inventory from the holder's special use premises | ||||||
| |||||||
| |||||||
| 1 | to its retail premises at the conclusion of the special use | ||||||
| 2 | event or engage a distributor or importing distributor to | ||||||
| 3 | transfer any inventory from the holder's special use premises | ||||||
| 4 | to its retail premises at the conclusion of an off-site event, | ||||||
| 5 | provided that the distributor or importing distributor issues | ||||||
| 6 | bona fide charges to the special use permit licensee for fuel, | ||||||
| 7 | labor, and delivery and the distributor or importing | ||||||
| 8 | distributor collects payment from the retail licensee prior to | ||||||
| 9 | the distributor or importing distributor transferring | ||||||
| 10 | inventory to the retail premises. | ||||||
| 11 | Nothing in this Act prohibits a distributor or importing | ||||||
| 12 | distributor from offering credit or a refund for unused, | ||||||
| 13 | salable beer to a special use permit licensee or a special use | ||||||
| 14 | permit licensee from accepting a credit or refund for unused, | ||||||
| 15 | salable beer at the conclusion of the event specified in the | ||||||
| 16 | license if: (i) the holder of the special use permit license | ||||||
| 17 | has not transferred alcoholic liquor from its retail licensed | ||||||
| 18 | premises to the premises specified in the special use permit | ||||||
| 19 | license; (ii) the distributor or importing distributor offers | ||||||
| 20 | the credit or refund for the unused, salable beer that it | ||||||
| 21 | delivered to the premises specified in the special use permit | ||||||
| 22 | license and not for any unused, salable beer that the | ||||||
| 23 | distributor or importing distributor delivered to the | ||||||
| 24 | retailer's premises; and (iii) the unused, salable beer would | ||||||
| 25 | likely spoil if transferred to the retailer premises. | ||||||
| 26 | (r) A winery shipper's license shall allow a person
with a | ||||||
| |||||||
| |||||||
| 1 | first-class or second-class wine manufacturer's
license, a | ||||||
| 2 | first-class or second-class wine-maker's license,
or a limited | ||||||
| 3 | wine manufacturer's license or who is licensed to
make wine | ||||||
| 4 | under the laws of another state to ship wine
made by that | ||||||
| 5 | licensee directly to a resident of this
State who is 21 years | ||||||
| 6 | of age or older for that resident's
personal use and not for | ||||||
| 7 | resale. Prior to receiving a
winery shipper's license, an | ||||||
| 8 | applicant for the license must
provide the Commission with a | ||||||
| 9 | true copy of its current
license in any state in which it is | ||||||
| 10 | licensed as a manufacturer
of wine. An applicant for a winery | ||||||
| 11 | shipper's license must
also complete an application form that | ||||||
| 12 | provides any other
information the Commission deems necessary. | ||||||
| 13 | The application form shall include all addresses from which the | ||||||
| 14 | applicant for a winery shipper's license intends to ship wine, | ||||||
| 15 | including the name and address of any third party, except for a | ||||||
| 16 | common carrier, authorized to ship wine on behalf of the | ||||||
| 17 | manufacturer. The
application form shall include an | ||||||
| 18 | acknowledgement consenting
to the jurisdiction of the | ||||||
| 19 | Commission, the Illinois
Department of Revenue, and the courts | ||||||
| 20 | of this State concerning
the enforcement of this Act and any | ||||||
| 21 | related laws, rules, and
regulations, including authorizing | ||||||
| 22 | the Department of Revenue
and the Commission to conduct audits | ||||||
| 23 | for the purpose of
ensuring compliance with Public Act 95-634, | ||||||
| 24 | and an acknowledgement that the wine manufacturer is in | ||||||
| 25 | compliance with Section 6-2 of this Act. Any third party, | ||||||
| 26 | except for a common carrier, authorized to ship wine on behalf | ||||||
| |||||||
| |||||||
| 1 | of a first-class or second-class wine manufacturer's licensee, | ||||||
| 2 | a first-class or second-class wine-maker's licensee, a limited | ||||||
| 3 | wine manufacturer's licensee, or a person who is licensed to | ||||||
| 4 | make wine under the laws of another state shall also be | ||||||
| 5 | disclosed by the winery shipper's licensee, and a copy of the | ||||||
| 6 | written appointment of the third-party wine provider, except | ||||||
| 7 | for a common carrier, to the wine manufacturer shall be filed | ||||||
| 8 | with the State Commission as a supplement to the winery | ||||||
| 9 | shipper's license application or any renewal thereof. The | ||||||
| 10 | winery shipper's license holder shall affirm under penalty of | ||||||
| 11 | perjury, as part of the winery shipper's license application or | ||||||
| 12 | renewal, that he or she only ships wine, either directly or | ||||||
| 13 | indirectly through a third-party provider, from the licensee's | ||||||
| 14 | own production. | ||||||
| 15 | Except for a common carrier, a third-party provider | ||||||
| 16 | shipping wine on behalf of a winery shipper's license holder is | ||||||
| 17 | the agent of the winery shipper's license holder and, as such, | ||||||
| 18 | a winery shipper's license holder is responsible for the acts | ||||||
| 19 | and omissions of the third-party provider acting on behalf of | ||||||
| 20 | the license holder. A third-party provider, except for a common | ||||||
| 21 | carrier, that engages in shipping wine into Illinois on behalf | ||||||
| 22 | of a winery shipper's license holder shall consent to the | ||||||
| 23 | jurisdiction of the State Commission and the State. Any | ||||||
| 24 | third-party, except for a common carrier, holding such an | ||||||
| 25 | appointment shall, by February 1 of each calendar year and upon | ||||||
| 26 | request by the State Commission or the Department of Revenue, | ||||||
| |||||||
| |||||||
| 1 | file with the State Commission a statement detailing each | ||||||
| 2 | shipment made to an Illinois resident. The statement shall | ||||||
| 3 | include the name and address of the third-party provider filing | ||||||
| 4 | the statement, the time period covered by the statement, and | ||||||
| 5 | the following information: | ||||||
| 6 | (1) the name, address, and license number of the winery | ||||||
| 7 | shipper on whose behalf the shipment was made; | ||||||
| 8 | (2) the quantity of the products delivered; and | ||||||
| 9 | (3) the date and address of the shipment. | ||||||
| 10 | If the Department of Revenue or the State Commission requests a | ||||||
| 11 | statement under this paragraph, the third-party provider must | ||||||
| 12 | provide that statement no later than 30 days after the request | ||||||
| 13 | is made. Any books, records, supporting papers, and documents | ||||||
| 14 | containing information and data relating to a statement under | ||||||
| 15 | this paragraph shall be kept and preserved for a period of 3 | ||||||
| 16 | years, unless their destruction sooner is authorized, in | ||||||
| 17 | writing, by the Director of Revenue, and shall be open and | ||||||
| 18 | available to inspection by the Director of Revenue or the State | ||||||
| 19 | Commission or any duly authorized officer, agent, or employee | ||||||
| 20 | of the State Commission or the Department of Revenue, at all | ||||||
| 21 | times during business hours of the day. Any person who violates | ||||||
| 22 | any provision of this paragraph or any rule of the State | ||||||
| 23 | Commission for the administration and enforcement of the | ||||||
| 24 | provisions of this paragraph is guilty of a Class C | ||||||
| 25 | misdemeanor. In case of a continuing violation, each day's | ||||||
| 26 | continuance thereof shall be a separate and distinct offense. | ||||||
| |||||||
| |||||||
| 1 | The State Commission shall adopt rules as soon as | ||||||
| 2 | practicable to implement the requirements of Public Act 99-904 | ||||||
| 3 | and shall adopt rules prohibiting any such third-party | ||||||
| 4 | appointment of a third-party provider, except for a common | ||||||
| 5 | carrier, that has been deemed by the State Commission to have | ||||||
| 6 | violated the provisions of this Act with regard to any winery | ||||||
| 7 | shipper licensee. | ||||||
| 8 | A winery shipper licensee must pay to the Department
of | ||||||
| 9 | Revenue the State liquor gallonage tax under Section 8-1 for
| ||||||
| 10 | all wine that is sold by the licensee and shipped to a person
| ||||||
| 11 | in this State. For the purposes of Section 8-1, a winery
| ||||||
| 12 | shipper licensee shall be taxed in the same manner as a
| ||||||
| 13 | manufacturer of wine. A licensee who is not otherwise required | ||||||
| 14 | to register under the Retailers' Occupation Tax Act must
| ||||||
| 15 | register under the Use Tax Act to collect and remit use tax to
| ||||||
| 16 | the Department of Revenue for all gallons of wine that are sold
| ||||||
| 17 | by the licensee and shipped to persons in this State. If a
| ||||||
| 18 | licensee fails to remit the tax imposed under this Act in
| ||||||
| 19 | accordance with the provisions of Article VIII of this Act, the
| ||||||
| 20 | winery shipper's license shall be revoked in accordance
with | ||||||
| 21 | the provisions of Article VII of this Act. If a licensee
fails | ||||||
| 22 | to properly register and remit tax under the Use Tax Act
or the | ||||||
| 23 | Retailers' Occupation Tax Act for all wine that is sold
by the | ||||||
| 24 | winery shipper and shipped to persons in this
State, the winery | ||||||
| 25 | shipper's license shall be revoked in
accordance with the | ||||||
| 26 | provisions of Article VII of this Act. | ||||||
| |||||||
| |||||||
| 1 | A winery shipper licensee must collect, maintain, and
| ||||||
| 2 | submit to the Commission on a semi-annual basis the
total | ||||||
| 3 | number of cases per resident of wine shipped to residents
of | ||||||
| 4 | this State.
A winery shipper licensed under this subsection (r)
| ||||||
| 5 | must comply with the requirements of Section 6-29 of this Act. | ||||||
| 6 | Pursuant to paragraph (5.1) or (5.3) of subsection (a) of | ||||||
| 7 | Section 3-12, the State Commission may receive, respond to, and | ||||||
| 8 | investigate any complaint and impose any of the remedies | ||||||
| 9 | specified in paragraph (1) of subsection (a) of Section 3-12. | ||||||
| 10 | As used in this subsection, "third-party provider" means | ||||||
| 11 | any entity that provides fulfillment house services, including | ||||||
| 12 | warehousing, packaging, distribution, order processing, or | ||||||
| 13 | shipment of wine, but not the sale of wine, on behalf of a | ||||||
| 14 | licensed winery shipper. | ||||||
| 15 | (s) A craft distiller tasting permit license shall allow an | ||||||
| 16 | Illinois licensed class 1 craft distiller or class 2 craft | ||||||
| 17 | distiller to transfer a portion of its alcoholic liquor | ||||||
| 18 | inventory from its class 1 craft distiller or class 2 craft | ||||||
| 19 | distiller licensed premises to the premises specified in the | ||||||
| 20 | license hereby created and to conduct a sampling, only in the | ||||||
| 21 | premises specified in the license hereby created, of the | ||||||
| 22 | transferred alcoholic liquor in accordance with subsection (c) | ||||||
| 23 | of Section 6-31 of this Act. The transferred alcoholic liquor | ||||||
| 24 | may not be sold or resold in any form. An applicant for the | ||||||
| 25 | craft distiller tasting permit license must also submit with | ||||||
| 26 | the application proof satisfactory to the State Commission that | ||||||
| |||||||
| |||||||
| 1 | the applicant will provide dram shop liability insurance to the | ||||||
| 2 | maximum limits and have local authority approval. | ||||||
| 3 | (t) A brewer warehouse permit may be issued to the holder | ||||||
| 4 | of a class 1 brewer license or a class 2 brewer license. If the | ||||||
| 5 | holder of the permit is a class 1 brewer licensee, the brewer | ||||||
| 6 | warehouse permit shall allow the holder to store or warehouse | ||||||
| 7 | up to 930,000 gallons of tax-determined beer manufactured by | ||||||
| 8 | the holder of the permit at the premises specified on the | ||||||
| 9 | permit. If the holder of the permit is a class 2 brewer | ||||||
| 10 | licensee, the brewer warehouse permit shall allow the holder to | ||||||
| 11 | store or warehouse up to 3,720,000 gallons of tax-determined | ||||||
| 12 | beer manufactured by the holder of the permit at the premises | ||||||
| 13 | specified on the permit. Sales to non-licensees are prohibited | ||||||
| 14 | at the premises specified in the brewer warehouse permit. | ||||||
| 15 | (u) A distilling pub license shall allow the licensee to | ||||||
| 16 | only (i) manufacture up to 5,000 gallons of spirits per year | ||||||
| 17 | only on the premises specified in the license, (ii) make sales | ||||||
| 18 | of the spirits manufactured on the premises or, with the | ||||||
| 19 | approval of the State Commission, spirits manufactured on | ||||||
| 20 | another distilling pub licensed premises that is wholly owned | ||||||
| 21 | and operated by the same licensee to importing distributors and | ||||||
| 22 | distributors and to non-licensees for use and consumption, | ||||||
| 23 | (iii) store the spirits upon the premises, (iv) sell and offer | ||||||
| 24 | for sale at retail from the licensed premises for off-premises | ||||||
| 25 | consumption no more than 5,000 gallons per year so long as such | ||||||
| 26 | sales are only made in-person, (v) sell and offer for sale at | ||||||
| |||||||
| |||||||
| 1 | retail for use and consumption on the premises specified in the | ||||||
| 2 | license any form of alcoholic liquor purchased from a licensed | ||||||
| 3 | distributor or importing distributor, and (vi) with the prior | ||||||
| 4 | approval of the State Commission, annually transfer no more | ||||||
| 5 | than 5,000 gallons of spirits manufactured on the premises to a | ||||||
| 6 | licensed distilling pub wholly owned and operated by the same | ||||||
| 7 | licensee. | ||||||
| 8 | A distilling pub licensee shall not under any circumstance | ||||||
| 9 | sell or offer for sale spirits manufactured by the distilling | ||||||
| 10 | pub licensee to retail licensees. | ||||||
| 11 | A person who holds a class 2 craft distiller license may | ||||||
| 12 | simultaneously hold a distilling pub license if the class 2 | ||||||
| 13 | craft distiller (i) does not, under any circumstance, sell or | ||||||
| 14 | offer for sale spirits manufactured by the class 2 craft | ||||||
| 15 | distiller to retail licensees; (ii) does not hold more than 3 | ||||||
| 16 | distilling pub licenses in this State; (iii) does not | ||||||
| 17 | manufacture more than a combined 100,000 gallons of spirits per | ||||||
| 18 | year, including the spirits manufactured at the distilling pub; | ||||||
| 19 | and (iv) is not a member of or affiliated with, directly or | ||||||
| 20 | indirectly, a manufacturer that produces more than 100,000 | ||||||
| 21 | gallons of spirits per year or any other alcoholic liquor. | ||||||
| 22 | (v) A craft distiller warehouse permit may be issued to the | ||||||
| 23 | holder of a class 1 craft distiller or class 2 craft distiller | ||||||
| 24 | license. The craft distiller warehouse permit shall allow the | ||||||
| 25 | holder to store or warehouse up to 500,000 gallons of spirits | ||||||
| 26 | manufactured by the holder of the permit at the premises | ||||||
| |||||||
| |||||||
| 1 | specified on the permit. Sales to non-licensees are prohibited | ||||||
| 2 | at the premises specified in the craft distiller warehouse | ||||||
| 3 | permit. | ||||||
| 4 | (Source: P.A. 100-17, eff. 6-30-17; 100-201, eff. 8-18-17; | ||||||
| 5 | 100-816, eff. 8-13-18; 100-885, eff. 8-14-18; 100-1050, eff. | ||||||
| 6 | 8-23-18; 101-16, eff. 6-14-19; 101-31, eff. 6-28-19; 101-81, | ||||||
| 7 | eff. 7-12-19; 101-482, eff. 8-23-19; 101-517, eff. 8-23-19; | ||||||
| 8 | 101-615, eff. 12-20-19.)
| ||||||
| 9 | (235 ILCS 5/6-30) (from Ch. 43, par. 144f)
| ||||||
| 10 | Sec. 6-30. Notwithstanding any other provision of this Act, | ||||||
| 11 | the
Illinois Gaming Board shall have exclusive authority to | ||||||
| 12 | establish the hours
for sale and consumption of alcoholic | ||||||
| 13 | liquor on board a riverboat during
riverboat gambling | ||||||
| 14 | excursions and in a casino conducted in accordance with the | ||||||
| 15 | Illinois Riverboat
Gambling Act.
| ||||||
| 16 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 17 | Section 10-450. The Illinois Public Aid Code is amended by | ||||||
| 18 | changing Section 10-17.15 as follows:
| ||||||
| 19 | (305 ILCS 5/10-17.15) | ||||||
| 20 | Sec. 10-17.15. Certification of information to State | ||||||
| 21 | gaming licensees. | ||||||
| 22 | (a) For purposes of this Section, "State gaming licensee" | ||||||
| 23 | means, as applicable, an organization licensee or advance | ||||||
| |||||||
| |||||||
| 1 | deposit wagering licensee licensed under the Illinois Horse | ||||||
| 2 | Racing Act of 1975, an owners licensee licensed under the | ||||||
| 3 | Illinois Riverboat Gambling Act, or a licensee that operates, | ||||||
| 4 | under any law of this State, one or more facilities or gaming | ||||||
| 5 | locations at which lawful gambling is authorized and licensed | ||||||
| 6 | as provided in the Illinois Riverboat Gambling Act. | ||||||
| 7 | (b) The Department may provide, by rule, for certification | ||||||
| 8 | to any State gaming licensee of past due child support owed by | ||||||
| 9 | a responsible relative under a support order entered by a court | ||||||
| 10 | or administrative body of this or any other State on behalf of | ||||||
| 11 | a resident or non-resident receiving child support services | ||||||
| 12 | under this Article in accordance with the requirements of Title | ||||||
| 13 | IV-D, Part D, of the Social Security Act. The State gaming | ||||||
| 14 | licensee shall have the ability to withhold from winnings | ||||||
| 15 | required to be reported to the Internal Revenue Service on Form | ||||||
| 16 | W-2G, up to the full amount of winnings necessary to pay the | ||||||
| 17 | winner's past due child support. The rule shall provide for | ||||||
| 18 | notice to and an opportunity to be heard by each responsible | ||||||
| 19 | relative affected and any final administrative decision | ||||||
| 20 | rendered by the Department shall be reviewed only under and in | ||||||
| 21 | accordance with the Administrative Review Law. | ||||||
| 22 | (c) For withholding of winnings, the State gaming licensee | ||||||
| 23 | shall be entitled to an administrative fee not to exceed the | ||||||
| 24 | lesser of 4% of the total amount of cash winnings paid to the | ||||||
| 25 | gambling winner or $150. | ||||||
| 26 | (d) In no event may the total amount withheld from the cash | ||||||
| |||||||
| |||||||
| 1 | payout, including the administrative fee, exceed the total cash | ||||||
| 2 | winnings claimed by the obligor. If the cash payout claimed is | ||||||
| 3 | greater than the amount sufficient to satisfy the obligor's | ||||||
| 4 | delinquent child support payments, the State gaming licensee | ||||||
| 5 | shall pay the obligor the remaining balance of the payout, less | ||||||
| 6 | the administrative fee authorized by subsection (c) of this | ||||||
| 7 | Section, at the time it is claimed. | ||||||
| 8 | (e) A State gaming licensee who in good faith complies with | ||||||
| 9 | the requirements of this Section shall not be liable to the | ||||||
| 10 | gaming winner or any other individual or entity.
| ||||||
| 11 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 12 | Section 10-460. The Firearm Concealed Carry Act is amended | ||||||
| 13 | by changing Section 65 as follows:
| ||||||
| 14 | (430 ILCS 66/65)
| ||||||
| 15 | Sec. 65. Prohibited areas. | ||||||
| 16 | (a) A licensee under this Act shall not knowingly carry a | ||||||
| 17 | firearm on or into: | ||||||
| 18 | (1) Any building, real property, and parking area under | ||||||
| 19 | the control of a public or private elementary or secondary | ||||||
| 20 | school. | ||||||
| 21 | (2) Any building, real property, and parking area under | ||||||
| 22 | the control of a pre-school or child care facility, | ||||||
| 23 | including any room or portion of a building under the | ||||||
| 24 | control of a pre-school or child care facility. Nothing in | ||||||
| |||||||
| |||||||
| 1 | this paragraph shall prevent the operator of a child care | ||||||
| 2 | facility in a family home from owning or possessing a | ||||||
| 3 | firearm in the home or license under this Act, if no child | ||||||
| 4 | under child care at the home is present in the home or the | ||||||
| 5 | firearm in the home is stored in a locked container when a | ||||||
| 6 | child under child care at the home is present in the home. | ||||||
| 7 | (3) Any building, parking area, or portion of a | ||||||
| 8 | building under the control of an officer of the executive | ||||||
| 9 | or legislative branch of government, provided that nothing | ||||||
| 10 | in this paragraph shall prohibit a licensee from carrying a | ||||||
| 11 | concealed firearm onto the real property, bikeway, or trail | ||||||
| 12 | in a park regulated by the Department of Natural Resources | ||||||
| 13 | or any other designated public hunting area or building | ||||||
| 14 | where firearm possession is permitted as established by the | ||||||
| 15 | Department of Natural Resources under Section 1.8 of the | ||||||
| 16 | Wildlife Code. | ||||||
| 17 | (4) Any building designated for matters before a | ||||||
| 18 | circuit court, appellate court, or the Supreme Court, or | ||||||
| 19 | any building or portion of a building under the control of | ||||||
| 20 | the Supreme Court. | ||||||
| 21 | (5) Any building or portion of a building under the | ||||||
| 22 | control of a unit of local government. | ||||||
| 23 | (6) Any building, real property, and parking area under | ||||||
| 24 | the control of an adult or juvenile detention or | ||||||
| 25 | correctional institution, prison, or jail. | ||||||
| 26 | (7) Any building, real property, and parking area under | ||||||
| |||||||
| |||||||
| 1 | the control of a public or private hospital or hospital | ||||||
| 2 | affiliate, mental health facility, or nursing home. | ||||||
| 3 | (8) Any bus, train, or form of transportation paid for | ||||||
| 4 | in whole or in part with public funds, and any building, | ||||||
| 5 | real property, and parking area under the control of a | ||||||
| 6 | public transportation facility paid for in whole or in part | ||||||
| 7 | with public funds. | ||||||
| 8 | (9) Any building, real property, and parking area under | ||||||
| 9 | the control of an establishment that serves alcohol on its | ||||||
| 10 | premises, if more than 50% of the establishment's gross | ||||||
| 11 | receipts within the prior 3 months is from the sale of | ||||||
| 12 | alcohol. The owner of an establishment who knowingly fails | ||||||
| 13 | to prohibit concealed firearms on its premises as provided | ||||||
| 14 | in this paragraph or who knowingly makes a false statement | ||||||
| 15 | or record to avoid the prohibition on concealed firearms | ||||||
| 16 | under this paragraph is subject to the penalty under | ||||||
| 17 | subsection (c-5) of Section 10-1 of the Liquor Control Act | ||||||
| 18 | of 1934. | ||||||
| 19 | (10) Any public gathering or special event conducted on | ||||||
| 20 | property open to the public that requires the issuance of a | ||||||
| 21 | permit from the unit of local government, provided this | ||||||
| 22 | prohibition shall not apply to a licensee who must walk | ||||||
| 23 | through a public gathering in order to access his or her | ||||||
| 24 | residence, place of business, or vehicle. | ||||||
| 25 | (11) Any building or real property that has been issued | ||||||
| 26 | a Special Event Retailer's license as defined in Section | ||||||
| |||||||
| |||||||
| 1 | 1-3.17.1 of the Liquor Control Act during the time | ||||||
| 2 | designated for the sale of alcohol by the Special Event | ||||||
| 3 | Retailer's license, or a Special use permit license as | ||||||
| 4 | defined in subsection (q) of Section 5-1 of the Liquor | ||||||
| 5 | Control Act during the time designated for the sale of | ||||||
| 6 | alcohol by the Special use permit license. | ||||||
| 7 | (12) Any public playground. | ||||||
| 8 | (13) Any public park, athletic area, or athletic | ||||||
| 9 | facility under the control of a municipality or park | ||||||
| 10 | district, provided nothing in this Section shall prohibit a | ||||||
| 11 | licensee from carrying a concealed firearm while on a trail | ||||||
| 12 | or bikeway if only a portion of the trail or bikeway | ||||||
| 13 | includes a public park. | ||||||
| 14 | (14) Any real property under the control of the Cook | ||||||
| 15 | County Forest Preserve District. | ||||||
| 16 | (15) Any building, classroom, laboratory, medical | ||||||
| 17 | clinic, hospital, artistic venue, athletic venue, | ||||||
| 18 | entertainment venue, officially recognized | ||||||
| 19 | university-related organization property, whether owned or | ||||||
| 20 | leased, and any real property, including parking areas, | ||||||
| 21 | sidewalks, and common areas under the control of a public | ||||||
| 22 | or private community college, college, or university. | ||||||
| 23 | (16) Any building, real property, or parking area under | ||||||
| 24 | the control of a gaming facility licensed under the | ||||||
| 25 | Illinois Riverboat Gambling Act or the Illinois Horse | ||||||
| 26 | Racing Act of 1975, including an inter-track wagering | ||||||
| |||||||
| |||||||
| 1 | location licensee. | ||||||
| 2 | (17) Any stadium, arena, or the real property or | ||||||
| 3 | parking area under the control of a stadium, arena, or any | ||||||
| 4 | collegiate or professional sporting event. | ||||||
| 5 | (18) Any building, real property, or parking area under | ||||||
| 6 | the control of a public library. | ||||||
| 7 | (19) Any building, real property, or parking area under | ||||||
| 8 | the control of an airport. | ||||||
| 9 | (20) Any building, real property, or parking area under | ||||||
| 10 | the control of an amusement park. | ||||||
| 11 | (21) Any building, real property, or parking area under | ||||||
| 12 | the control of a zoo or museum. | ||||||
| 13 | (22) Any street, driveway, parking area, property, | ||||||
| 14 | building, or facility, owned, leased, controlled, or used | ||||||
| 15 | by a nuclear energy, storage, weapons, or development site | ||||||
| 16 | or facility regulated by the federal Nuclear Regulatory | ||||||
| 17 | Commission. The licensee shall not under any circumstance | ||||||
| 18 | store a firearm or ammunition in his or her vehicle or in a | ||||||
| 19 | compartment or container within a vehicle located anywhere | ||||||
| 20 | in or on the street, driveway, parking area, property, | ||||||
| 21 | building, or facility described in this paragraph. | ||||||
| 22 | (23) Any area where firearms are prohibited under | ||||||
| 23 | federal law. | ||||||
| 24 | (a-5) Nothing in this Act shall prohibit a public or | ||||||
| 25 | private community college, college, or university from: | ||||||
| 26 | (1) prohibiting persons from carrying a firearm within | ||||||
| |||||||
| |||||||
| 1 | a vehicle owned, leased, or controlled by the college or | ||||||
| 2 | university; | ||||||
| 3 | (2) developing resolutions, regulations, or policies | ||||||
| 4 | regarding student, employee, or visitor misconduct and | ||||||
| 5 | discipline, including suspension and expulsion; | ||||||
| 6 | (3) developing resolutions, regulations, or policies | ||||||
| 7 | regarding the storage or maintenance of firearms, which | ||||||
| 8 | must include designated areas where persons can park | ||||||
| 9 | vehicles that carry firearms; and | ||||||
| 10 | (4) permitting the carrying or use of firearms for the | ||||||
| 11 | purpose of instruction and curriculum of officially | ||||||
| 12 | recognized programs, including but not limited to military | ||||||
| 13 | science and law enforcement training programs, or in any | ||||||
| 14 | designated area used for hunting purposes or target | ||||||
| 15 | shooting. | ||||||
| 16 | (a-10) The owner of private real property of any type may | ||||||
| 17 | prohibit the carrying of concealed firearms on the property | ||||||
| 18 | under his or her control. The owner must post a sign in | ||||||
| 19 | accordance with subsection (d) of this Section indicating that | ||||||
| 20 | firearms are prohibited on the property, unless the property is | ||||||
| 21 | a private residence. | ||||||
| 22 | (b) Notwithstanding subsections (a), (a-5), and (a-10) of | ||||||
| 23 | this Section except under paragraph (22) or (23) of subsection | ||||||
| 24 | (a), any licensee prohibited from carrying a concealed firearm | ||||||
| 25 | into the parking area of a prohibited location specified in | ||||||
| 26 | subsection (a), (a-5), or (a-10) of this Section shall be | ||||||
| |||||||
| |||||||
| 1 | permitted to carry a concealed firearm on or about his or her | ||||||
| 2 | person within a vehicle into the parking area and may store a | ||||||
| 3 | firearm or ammunition concealed in a case within a locked | ||||||
| 4 | vehicle or locked container out of plain view within the | ||||||
| 5 | vehicle in the parking area. A licensee may carry a concealed | ||||||
| 6 | firearm in the immediate area surrounding his or her vehicle | ||||||
| 7 | within a prohibited parking lot area only for the limited | ||||||
| 8 | purpose of storing or retrieving a firearm within the vehicle's | ||||||
| 9 | trunk. For purposes of this subsection, "case" includes a glove | ||||||
| 10 | compartment or console that completely encloses the concealed | ||||||
| 11 | firearm or ammunition, the trunk of the vehicle, or a firearm | ||||||
| 12 | carrying box, shipping box, or other container. | ||||||
| 13 | (c) A licensee shall not be in violation of this Section | ||||||
| 14 | while he or she is traveling along a public right of way that | ||||||
| 15 | touches or crosses any of the premises under subsection (a), | ||||||
| 16 | (a-5), or (a-10) of this Section if the concealed firearm is | ||||||
| 17 | carried on his or her person in accordance with the provisions | ||||||
| 18 | of this Act or is being transported in a vehicle by the | ||||||
| 19 | licensee in accordance with all other applicable provisions of | ||||||
| 20 | law. | ||||||
| 21 | (d) Signs stating that the carrying of firearms is | ||||||
| 22 | prohibited shall be clearly and conspicuously posted at the | ||||||
| 23 | entrance of a building, premises, or real property specified in | ||||||
| 24 | this Section as a prohibited area, unless the building or | ||||||
| 25 | premises is a private residence. Signs shall be of a uniform | ||||||
| 26 | design as established by the Department and shall be 4 inches | ||||||
| |||||||
| |||||||
| 1 | by 6 inches in size. The Department shall adopt rules for | ||||||
| 2 | standardized signs to be used under this subsection.
| ||||||
| 3 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 4 | Section 10-470. The Criminal Code of 2012 is amended by | ||||||
| 5 | changing Sections 28-1.1, 28-2, and 28-7 as follows:
| ||||||
| 6 | (720 ILCS 5/28-1.1)
(from Ch. 38, par. 28-1.1)
| ||||||
| 7 | Sec. 28-1.1. Syndicated gambling.
| ||||||
| 8 | (a) Declaration of Purpose. Recognizing the close | ||||||
| 9 | relationship between
professional gambling and other organized | ||||||
| 10 | crime, it is declared to be the
policy of the legislature to | ||||||
| 11 | restrain persons from engaging in the business
of gambling for | ||||||
| 12 | profit in this State. This Section shall be liberally
construed | ||||||
| 13 | and administered with a view to carrying out this policy.
| ||||||
| 14 | (b) A person commits syndicated gambling when he or she | ||||||
| 15 | operates a "policy
game" or engages in the business of | ||||||
| 16 | bookmaking.
| ||||||
| 17 | (c) A person "operates a policy game" when he or she | ||||||
| 18 | knowingly uses any
premises or property for the purpose of | ||||||
| 19 | receiving or knowingly does
receive from what is commonly | ||||||
| 20 | called "policy":
| ||||||
| 21 | (1) money from a person other than the bettor or player | ||||||
| 22 | whose
bets or plays are represented by the money; or
| ||||||
| 23 | (2) written "policy game" records, made or used over | ||||||
| 24 | any
period of time, from a person other than the bettor or | ||||||
| |||||||
| |||||||
| 1 | player whose bets
or plays are represented by the written | ||||||
| 2 | record.
| ||||||
| 3 | (d) A person engages in bookmaking when he or she knowingly | ||||||
| 4 | receives or accepts more
than five bets or wagers upon the | ||||||
| 5 | result of any trials or contests of
skill, speed or power of | ||||||
| 6 | endurance or upon any lot, chance, casualty,
unknown or | ||||||
| 7 | contingent event whatsoever, which bets or wagers shall be of
| ||||||
| 8 | such size that the total of the amounts of money paid or | ||||||
| 9 | promised to be
paid to the bookmaker on account thereof shall | ||||||
| 10 | exceed $2,000.
Bookmaking is the receiving or accepting of bets | ||||||
| 11 | or wagers
regardless of the form or manner in which the | ||||||
| 12 | bookmaker records them.
| ||||||
| 13 | (e) Participants in any of the following activities shall | ||||||
| 14 | not be
convicted of syndicated gambling:
| ||||||
| 15 | (1) Agreements to compensate for loss caused by the | ||||||
| 16 | happening
of chance including without limitation contracts | ||||||
| 17 | of indemnity or
guaranty and life or health or accident | ||||||
| 18 | insurance;
| ||||||
| 19 | (2) Offers of prizes, award or compensation to the | ||||||
| 20 | actual
contestants in any bona fide contest for the | ||||||
| 21 | determination of skill,
speed, strength or endurance or to | ||||||
| 22 | the owners of animals or vehicles
entered in the contest;
| ||||||
| 23 | (3) Pari-mutuel betting as authorized by law of this | ||||||
| 24 | State;
| ||||||
| 25 | (4) Manufacture of gambling devices, including the | ||||||
| 26 | acquisition
of essential parts therefor and the assembly | ||||||
| |||||||
| |||||||
| 1 | thereof, for transportation
in interstate or foreign | ||||||
| 2 | commerce to any place outside this State when
the | ||||||
| 3 | transportation is not prohibited by any applicable Federal | ||||||
| 4 | law;
| ||||||
| 5 | (5) Raffles and poker runs when conducted in accordance | ||||||
| 6 | with the Raffles and Poker Runs Act;
| ||||||
| 7 | (6) Gambling games conducted on riverboats, in | ||||||
| 8 | casinos, or at organization gaming facilities when
| ||||||
| 9 | authorized by the Illinois Riverboat Gambling Act;
| ||||||
| 10 | (7) Video gaming terminal games at a licensed | ||||||
| 11 | establishment, licensed truck stop establishment, licensed | ||||||
| 12 | large truck stop establishment,
licensed
fraternal | ||||||
| 13 | establishment, or licensed veterans establishment
when | ||||||
| 14 | conducted in accordance with the Video Gaming Act; and
| ||||||
| 15 | (8) Savings promotion raffles authorized under Section | ||||||
| 16 | 5g of the Illinois Banking Act, Section 7008 of the Savings | ||||||
| 17 | Bank Act, Section 42.7 of the Illinois Credit Union Act, | ||||||
| 18 | Section 5136B of the National Bank Act (12 U.S.C. 25a), or | ||||||
| 19 | Section 4 of the Home Owners' Loan Act (12 U.S.C. 1463). | ||||||
| 20 | (f) Sentence. Syndicated gambling is a Class 3 felony.
| ||||||
| 21 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 22 | (720 ILCS 5/28-2) (from Ch. 38, par. 28-2)
| ||||||
| 23 | Sec. 28-2. Definitions.
| ||||||
| 24 | (a) A "gambling device" is any clock, tape machine, slot | ||||||
| 25 | machine or
other machines or device for the reception of money | ||||||
| |||||||
| |||||||
| 1 | or other thing of value
on chance or skill or upon the action | ||||||
| 2 | of which money or other thing of
value is staked, hazarded, | ||||||
| 3 | bet, won, or lost; or any mechanism, furniture,
fixture, | ||||||
| 4 | equipment, or other device designed primarily for use in a | ||||||
| 5 | gambling
place. A "gambling device" does not include:
| ||||||
| 6 | (1) A coin-in-the-slot operated mechanical device | ||||||
| 7 | played for amusement
which rewards the player with the | ||||||
| 8 | right to replay such mechanical device,
which device is so | ||||||
| 9 | constructed or devised as to make such result of the
| ||||||
| 10 | operation thereof depend in part upon the skill of the | ||||||
| 11 | player and which
returns to the player thereof no money, | ||||||
| 12 | property, or right to receive money
or property.
| ||||||
| 13 | (2) Vending machines by which full and adequate return | ||||||
| 14 | is made for the
money invested and in which there is no | ||||||
| 15 | element of chance or hazard.
| ||||||
| 16 | (3) A crane game. For the purposes of this paragraph | ||||||
| 17 | (3), a "crane
game" is an amusement device involving skill, | ||||||
| 18 | if it rewards the player
exclusively with merchandise | ||||||
| 19 | contained within the amusement device proper
and limited to | ||||||
| 20 | toys, novelties, and prizes other than currency, each | ||||||
| 21 | having
a wholesale value which is not more than $25.
| ||||||
| 22 | (4) A redemption machine. For the purposes of this | ||||||
| 23 | paragraph (4), a
"redemption machine" is a single-player or | ||||||
| 24 | multi-player amusement device
involving a game, the object | ||||||
| 25 | of which is throwing, rolling, bowling,
shooting, placing, | ||||||
| 26 | or propelling a ball or other object that is either | ||||||
| |||||||
| |||||||
| 1 | physical or computer generated on a display or with lights | ||||||
| 2 | into, upon, or
against a hole or other target that is | ||||||
| 3 | either physical or computer generated on a display or with | ||||||
| 4 | lights, or stopping, by physical, mechanical, or | ||||||
| 5 | electronic means, a moving object that is either physical | ||||||
| 6 | or computer generated on a display or with lights into, | ||||||
| 7 | upon, or
against a hole or other target that is either | ||||||
| 8 | physical or computer generated on a display or with lights, | ||||||
| 9 | provided that all of the following
conditions are met:
| ||||||
| 10 | (A) The outcome of the game is predominantly | ||||||
| 11 | determined by the
skill of the player.
| ||||||
| 12 | (B) The award of the prize is based solely upon the | ||||||
| 13 | player's
achieving the object of the game or otherwise | ||||||
| 14 | upon the player's score.
| ||||||
| 15 | (C) Only merchandise prizes are awarded.
| ||||||
| 16 | (D) The wholesale value of prizes awarded in lieu | ||||||
| 17 | of tickets
or tokens for single play of the device does | ||||||
| 18 | not exceed $25.
| ||||||
| 19 | (E) The redemption value of tickets, tokens, and | ||||||
| 20 | other representations
of value, which may be | ||||||
| 21 | accumulated by players to redeem prizes of greater
| ||||||
| 22 | value, for a single play of the device does not exceed | ||||||
| 23 | $25.
| ||||||
| 24 | (5) Video gaming terminals at a licensed | ||||||
| 25 | establishment, licensed truck stop establishment,
licensed | ||||||
| 26 | large truck stop establishment, licensed
fraternal | ||||||
| |||||||
| |||||||
| 1 | establishment, or licensed veterans establishment licensed | ||||||
| 2 | in accordance with the Video Gaming Act. | ||||||
| 3 | (a-5) "Internet" means an interactive computer service or | ||||||
| 4 | system or an
information service, system, or access software | ||||||
| 5 | provider that provides or
enables computer access by multiple | ||||||
| 6 | users to a computer server, and includes,
but is not limited | ||||||
| 7 | to, an information service, system, or access software
provider | ||||||
| 8 | that provides access to a network system commonly known as the
| ||||||
| 9 | Internet, or any comparable system or service and also | ||||||
| 10 | includes, but is not
limited to, a World Wide Web page, | ||||||
| 11 | newsgroup, message board, mailing list, or
chat area on any | ||||||
| 12 | interactive computer service or system or other online
service.
| ||||||
| 13 | (a-6) "Access" has the meaning ascribed to the term in | ||||||
| 14 | Section 17-55.
| ||||||
| 15 | (a-7) "Computer" has the meaning ascribed to the term in | ||||||
| 16 | Section 17-0.5. | ||||||
| 17 | (b) A "lottery" is any scheme or procedure whereby one or | ||||||
| 18 | more prizes
are distributed by chance among persons who have | ||||||
| 19 | paid or promised
consideration for a chance to win such prizes, | ||||||
| 20 | whether such scheme or
procedure is called a lottery, raffle, | ||||||
| 21 | gift, sale, or some other name, excluding savings promotion | ||||||
| 22 | raffles authorized under Section 5g of the Illinois Banking | ||||||
| 23 | Act, Section 7008 of the Savings Bank Act, Section 42.7 of the | ||||||
| 24 | Illinois Credit Union Act, Section 5136B of the National Bank | ||||||
| 25 | Act (12 U.S.C. 25a), or Section 4 of the Home Owners' Loan Act | ||||||
| 26 | (12 U.S.C. 1463).
| ||||||
| |||||||
| |||||||
| 1 | (c) A "policy game" is any scheme or procedure whereby a | ||||||
| 2 | person promises
or guarantees by any instrument, bill, | ||||||
| 3 | certificate, writing, token, or other
device that any | ||||||
| 4 | particular number, character, ticket, or certificate shall
in | ||||||
| 5 | the event of any contingency in the nature of a lottery entitle | ||||||
| 6 | the
purchaser or holder to receive money, property, or evidence | ||||||
| 7 | of debt.
| ||||||
| 8 | (Source: P.A. 101-31, eff. 6-28-19; 101-87, eff. 1-1-20; | ||||||
| 9 | revised 8-6-19.)
| ||||||
| 10 | (720 ILCS 5/28-7)
(from Ch. 38, par. 28-7)
| ||||||
| 11 | Sec. 28-7. Gambling contracts void.
| ||||||
| 12 | (a) All promises, notes, bills, bonds, covenants, | ||||||
| 13 | contracts, agreements,
judgments, mortgages, or other | ||||||
| 14 | securities or conveyances made, given,
granted, drawn, or | ||||||
| 15 | entered into, or executed by any person whatsoever,
where the | ||||||
| 16 | whole or any part of the consideration thereof is for any
money | ||||||
| 17 | or thing of value, won or obtained in violation of any Section | ||||||
| 18 | of
this Article are null and void.
| ||||||
| 19 | (b) Any obligation void under this Section may be set aside | ||||||
| 20 | and vacated
by any court of competent jurisdiction, upon a | ||||||
| 21 | complaint filed for that
purpose, by the person so granting, | ||||||
| 22 | giving, entering into, or executing the
same, or by his | ||||||
| 23 | executors or administrators, or by any creditor, heir,
legatee, | ||||||
| 24 | purchaser or other person interested therein; or if a judgment,
| ||||||
| 25 | the same may be set aside on motion of any person stated above, | ||||||
| |||||||
| |||||||
| 1 | on due
notice thereof given.
| ||||||
| 2 | (c) No assignment of any obligation void under this Section | ||||||
| 3 | may in any
manner affect the defense of the person giving, | ||||||
| 4 | granting, drawing, entering
into or executing such obligation, | ||||||
| 5 | or the remedies of any person interested
therein.
| ||||||
| 6 | (d) This Section shall not prevent a licensed owner of a | ||||||
| 7 | riverboat
gambling operation, a casino gambling operation, or | ||||||
| 8 | an organization gaming licensee under the Illinois Gambling
Act | ||||||
| 9 | and the Illinois Horse Racing Act of 1975 from instituting a | ||||||
| 10 | cause of
action to collect any amount due and owing under an | ||||||
| 11 | extension of credit to a
riverboat gambling patron as | ||||||
| 12 | authorized under Section 11.1 of the Illinois
Riverboat | ||||||
| 13 | Gambling Act.
| ||||||
| 14 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 15 | Section 10-480. The Payday Loan Reform Act is amended by | ||||||
| 16 | changing Section 3-5 as follows:
| ||||||
| 17 | (815 ILCS 122/3-5)
| ||||||
| 18 | Sec. 3-5. Licensure. | ||||||
| 19 | (a) A license to make a payday loan shall state the | ||||||
| 20 | address,
including city and state, at which
the business is to | ||||||
| 21 | be conducted and shall state fully the name of the licensee.
| ||||||
| 22 | The license shall be conspicuously posted in the place of | ||||||
| 23 | business of the
licensee and shall not be transferable or | ||||||
| 24 | assignable.
| ||||||
| |||||||
| |||||||
| 1 | (b) An application for a license shall be in writing and in | ||||||
| 2 | a form
prescribed by the Secretary. The Secretary may not issue | ||||||
| 3 | a payday loan
license unless and until the following findings | ||||||
| 4 | are made:
| ||||||
| 5 | (1) that the financial responsibility, experience, | ||||||
| 6 | character, and general
fitness of the applicant are such as | ||||||
| 7 | to command the confidence of the public
and to warrant the | ||||||
| 8 | belief that the business will be operated lawfully and
| ||||||
| 9 | fairly and within the provisions and purposes of this Act; | ||||||
| 10 | and
| ||||||
| 11 | (2) that the applicant has submitted such other | ||||||
| 12 | information as the
Secretary may deem necessary.
| ||||||
| 13 | (c) A license shall be issued for no longer than one year, | ||||||
| 14 | and no renewal
of a license may be provided if a licensee has | ||||||
| 15 | substantially violated this
Act and has not cured the violation | ||||||
| 16 | to the satisfaction of the Department.
| ||||||
| 17 | (d) A licensee shall appoint, in writing, the Secretary as | ||||||
| 18 | attorney-in-fact
upon whom all lawful process against the | ||||||
| 19 | licensee may be served with the
same legal force and validity | ||||||
| 20 | as if served on the licensee. A copy of the
written | ||||||
| 21 | appointment, duly certified, shall be filed in the office of | ||||||
| 22 | the
Secretary, and a copy thereof certified by the Secretary | ||||||
| 23 | shall be sufficient
evidence to subject a licensee to | ||||||
| 24 | jurisdiction in a court of law. This appointment shall remain | ||||||
| 25 | in effect while any liability remains
outstanding in this State | ||||||
| 26 | against the licensee. When summons is served upon
the Secretary | ||||||
| |||||||
| |||||||
| 1 | as attorney-in-fact for a licensee, the Secretary shall | ||||||
| 2 | immediately
notify the licensee by registered mail, enclosing | ||||||
| 3 | the summons and specifying
the hour and day of service.
| ||||||
| 4 | (e) A licensee must pay an annual fee of $1,000. In | ||||||
| 5 | addition to the
license fee, the reasonable expense of any | ||||||
| 6 | examination or hearing
by the Secretary under any provisions of | ||||||
| 7 | this Act shall be borne by
the licensee. If a licensee fails to | ||||||
| 8 | renew its license by December 1,
its license
shall | ||||||
| 9 | automatically expire; however, the Secretary, in his or her | ||||||
| 10 | discretion,
may reinstate an expired license upon:
| ||||||
| 11 | (1) payment of the annual fee within 30 days of the | ||||||
| 12 | date of
expiration; and
| ||||||
| 13 | (2) proof of good cause for failure to renew.
| ||||||
| 14 | (f) Not more than one place of business shall be maintained | ||||||
| 15 | under the
same license, but the Secretary may issue more than | ||||||
| 16 | one license to the same
licensee upon compliance with all the | ||||||
| 17 | provisions of this Act governing
issuance of a single license. | ||||||
| 18 | The location, except those locations already in
existence as of | ||||||
| 19 | June 1, 2005, may not be within one mile of a
horse race track | ||||||
| 20 | subject to the Illinois Horse Racing Act of 1975,
within one | ||||||
| 21 | mile of a facility at which gambling is conducted under the | ||||||
| 22 | Illinois
Riverboat Gambling Act, within one mile of the | ||||||
| 23 | location at which a
riverboat subject to the Illinois Riverboat | ||||||
| 24 | Gambling Act docks, or within one mile of
any State of Illinois | ||||||
| 25 | or United States military base or naval installation.
| ||||||
| 26 | (g) No licensee shall conduct the business of making loans | ||||||
| |||||||
| |||||||
| 1 | under this
Act within any office, suite, room, or place of | ||||||
| 2 | business in which (1) any loans are offered or made under the | ||||||
| 3 | Consumer Installment Loan Act other than title secured loans as | ||||||
| 4 | defined in subsection (a) of Section 15 of the Consumer | ||||||
| 5 | Installment Loan Act and governed by Title 38, Section 110.330 | ||||||
| 6 | of the Illinois Administrative Code or (2) any other
business | ||||||
| 7 | is solicited or engaged in unless the other business is | ||||||
| 8 | licensed by the Department or, in the opinion of the Secretary, | ||||||
| 9 | the
other business would not be contrary to the best interests | ||||||
| 10 | of consumers and
is authorized by the Secretary in writing.
| ||||||
| 11 | (g-5) Notwithstanding subsection (g) of this Section, a | ||||||
| 12 | licensee may obtain a license under the Consumer Installment | ||||||
| 13 | Loan Act (CILA) for the exclusive purpose and use of making | ||||||
| 14 | title secured loans, as defined in subsection (a) of Section 15 | ||||||
| 15 | of CILA and governed by Title 38, Section 110.300 of the | ||||||
| 16 | Illinois Administrative Code. A licensee may continue to | ||||||
| 17 | service Consumer Installment Loan Act loans that were | ||||||
| 18 | outstanding as of the effective date of this amendatory Act of | ||||||
| 19 | the 96th General Assembly. | ||||||
| 20 | (h) The Secretary shall maintain a list of licensees that | ||||||
| 21 | shall be
available to interested consumers and lenders and the | ||||||
| 22 | public. The Secretary
shall maintain a toll-free number whereby | ||||||
| 23 | consumers may obtain
information about licensees. The | ||||||
| 24 | Secretary shall also establish a complaint
process under which | ||||||
| 25 | an aggrieved consumer
may file a complaint against a licensee | ||||||
| 26 | or non-licensee who violates any
provision of this Act.
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 2 | Section 10-500. The Travel Promotion Consumer Protection | ||||||
| 3 | Act is amended by changing Section 2 as follows:
| ||||||
| 4 | (815 ILCS 420/2) (from Ch. 121 1/2, par. 1852)
| ||||||
| 5 | Sec. 2. Definitions.
| ||||||
| 6 | (a) "Travel promoter" means a person, including a tour | ||||||
| 7 | operator, who sells,
provides, furnishes, contracts for, | ||||||
| 8 | arranges or advertises that he or she will
arrange wholesale or | ||||||
| 9 | retail transportation by air, land, sea or navigable
stream, | ||||||
| 10 | either separately or in conjunction with other services. | ||||||
| 11 | "Travel
promoter" does not include (1) an air carrier; (2) a | ||||||
| 12 | sea carrier; (3) an
officially appointed agent of an air | ||||||
| 13 | carrier who is a member in good standing
of the Airline | ||||||
| 14 | Reporting Corporation; (4) a travel promoter who has in
force | ||||||
| 15 | $1,000,000 or more of liability insurance coverage for | ||||||
| 16 | professional
errors and omissions and a surety bond or | ||||||
| 17 | equivalent surety in the amount of
$100,000 or more for the | ||||||
| 18 | benefit of consumers in the event of a bankruptcy on
the part | ||||||
| 19 | of the travel promoter; or (5) a riverboat subject to | ||||||
| 20 | regulation under
the Illinois Riverboat Gambling Act.
| ||||||
| 21 | (b) "Advertise" means to make any representation in the | ||||||
| 22 | solicitation of
passengers and includes communication with | ||||||
| 23 | other members of the same
partnership, corporation, joint | ||||||
| 24 | venture, association, organization, group or
other entity.
| ||||||
| |||||||
| |||||||
| 1 | (c) "Passenger" means a person on whose behalf money or | ||||||
| 2 | other
consideration has been given or is to be given to | ||||||
| 3 | another, including
another member of the same partnership, | ||||||
| 4 | corporation, joint venture,
association, organization, group | ||||||
| 5 | or other entity, for travel.
| ||||||
| 6 | (d) "Ticket or voucher" means a writing or combination of | ||||||
| 7 | writings which
is itself good and sufficient to obtain
| ||||||
| 8 | transportation and other services for which the passenger has | ||||||
| 9 | contracted.
| ||||||
| 10 | (Source: P.A. 101-31, eff. 6-28-19.)
| ||||||
| 11 | Section 10-505. The State Finance Act is amended by adding | ||||||
| 12 | Section 5.490a as follows:
| ||||||
| 13 | (30 ILCS 105/5.490a new)
| ||||||
| 14 | Sec. 5.490a. The Horse Racing Equity Fund.
| ||||||
| 15 | Section 10-510. The Illinois Horse Racing Act of 1975 is | ||||||
| 16 | amended by adding Sections 2.1a and 54a as follows:
| ||||||
| 17 | (230 ILCS 5/2.1a new) | ||||||
| 18 | Sec. 2.1a. Before the Governor or any executive agency of | ||||||
| 19 | State
government makes any commitment, whether or not legally | ||||||
| 20 | binding, with
respect to a proposed project for the development | ||||||
| 21 | or construction of any
new horse racing facility, or for any | ||||||
| 22 | development or construction on the
site of a former horse | ||||||
| |||||||
| |||||||
| 1 | racing facility, which commitment will require
legislative | ||||||
| 2 | action by the General Assembly for its implementation, the
| ||||||
| 3 | Governor or agency shall first report to the General Assembly | ||||||
| 4 | on the nature
of the proposed project and commitment, including | ||||||
| 5 | an indication of the type
of legislative action likely to be | ||||||
| 6 | required. | ||||||
| 7 | In considering such report, the General Assembly may adopt | ||||||
| 8 | a joint
resolution indicating the sense of the legislature with | ||||||
| 9 | respect to the
proposal, and the likelihood of its undertaking | ||||||
| 10 | the legislative action that
will be needed, but such resolution | ||||||
| 11 | shall not be deemed to bind the General
Assembly, the Governor, | ||||||
| 12 | or the State of Illinois in any way.
| ||||||
| 13 | (230 ILCS 5/54a new) | ||||||
| 14 | Sec. 54a. Horse Racing Equity Fund. | ||||||
| 15 | (a) There is created in the State Treasury a Fund to be | ||||||
| 16 | known as the Horse
Racing
Equity Fund. The Fund shall consist | ||||||
| 17 | of moneys paid into it pursuant to
subsection (c-5) of Section | ||||||
| 18 | 13 of the Riverboat Gambling Act. The Fund shall
be | ||||||
| 19 | administered
by the Racing Board. | ||||||
| 20 | (b) The moneys deposited into the Fund shall be distributed | ||||||
| 21 | by the Racing Board
within 10 days after those moneys are | ||||||
| 22 | deposited into the Fund as follows: | ||||||
| 23 | (1) Fifty percent of all moneys distributed under this | ||||||
| 24 | subsection shall be
distributed to organization licensees | ||||||
| 25 | to be distributed at their race
meetings as purses. | ||||||
| |||||||
| |||||||
| 1 | Fifty-seven percent of the amount distributed under this
| ||||||
| 2 | paragraph (1) shall be distributed for thoroughbred race | ||||||
| 3 | meetings and
43% shall be distributed for standardbred race | ||||||
| 4 | meetings. Within each
breed, moneys shall be allocated to | ||||||
| 5 | each organization licensee's purse
fund in accordance with | ||||||
| 6 | the ratio between the purses generated for that
breed by | ||||||
| 7 | that licensee during the prior calendar year and the total | ||||||
| 8 | purses
generated throughout the State for that breed during | ||||||
| 9 | the prior calendar
year. | ||||||
| 10 | (2) The remaining 50% of the moneys distributed under | ||||||
| 11 | this
subsection (b) shall be distributed pro rata
according | ||||||
| 12 | to the aggregate
proportion of state-wide handle at the | ||||||
| 13 | racetrack, inter-track, and inter-track
wagering locations | ||||||
| 14 | that derive their licenses from a racetrack identified in
| ||||||
| 15 | this paragraph (2) for calendar years 1994, 1996, and 1997
| ||||||
| 16 | to (i) any person (or its
successors or assigns) who had
| ||||||
| 17 | operating control of a racing facility at which live racing | ||||||
| 18 | was conducted in
calendar year 1997 and who has operating | ||||||
| 19 | control of an organization licensee
that conducted racing | ||||||
| 20 | in calendar year 1997 and is a licensee in the current
| ||||||
| 21 | year, or (ii) any person
(or its successors or assigns)
who | ||||||
| 22 | has operating control of a racing facility located in a
| ||||||
| 23 | county that is bounded by the Mississippi River that has a | ||||||
| 24 | population of less
than 150,000 according to the 1990 | ||||||
| 25 | decennial census and conducted an average of
60 days of | ||||||
| 26 | racing per year between 1985 and 1993 and has been awarded | ||||||
| |||||||
| |||||||
| 1 | an
inter-track wagering license in the current year. | ||||||
| 2 | If any person identified in this paragraph (2) becomes
| ||||||
| 3 | ineligible to receive moneys from the Fund, such amount | ||||||
| 4 | shall be redistributed
among the remaining persons in | ||||||
| 5 | proportion to their percentages otherwise
calculated.
| ||||||
| 6 | Article 15. | ||||||
| 7 | (30 ILCS 178/Act rep.) | ||||||
| 8 | Section 15-1. The Transportation Funding Protection Act is | ||||||
| 9 | repealed.
| ||||||
| 10 | Section 15-10. The Use Tax Act is amended by changing | ||||||
| 11 | Section 9 as follows:
| ||||||
| 12 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
| 13 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
| 14 | and
trailers that are required to be registered with an agency | ||||||
| 15 | of this State,
each retailer
required or authorized to collect | ||||||
| 16 | the tax imposed by this Act shall pay
to the Department the | ||||||
| 17 | amount of such tax (except as otherwise provided)
at the time | ||||||
| 18 | when he is required to file his return for the period during
| ||||||
| 19 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
| 20 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
| 21 | per calendar
year, whichever is greater, which is allowed to | ||||||
| 22 | reimburse the retailer
for expenses incurred in collecting the | ||||||
| |||||||
| |||||||
| 1 | tax, keeping records, preparing
and filing returns, remitting | ||||||
| 2 | the tax and supplying data to the
Department on request. The | ||||||
| 3 | discount under this Section is not allowed for the 1.25% | ||||||
| 4 | portion of taxes paid on aviation fuel that is subject to the | ||||||
| 5 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
| 6 | 47133. In the case of retailers who report and pay the
tax on a | ||||||
| 7 | transaction by transaction basis, as provided in this Section,
| ||||||
| 8 | such discount shall be taken with each such tax remittance | ||||||
| 9 | instead of
when such retailer files his periodic return. The | ||||||
| 10 | discount allowed under this Section is allowed only for returns | ||||||
| 11 | that are filed in the manner required by this Act. The | ||||||
| 12 | Department may disallow the discount for retailers whose | ||||||
| 13 | certificate of registration is revoked at the time the return | ||||||
| 14 | is filed, but only if the Department's decision to revoke the | ||||||
| 15 | certificate of registration has become final. A retailer need | ||||||
| 16 | not remit
that part of any tax collected by him to the extent | ||||||
| 17 | that he is required
to remit and does remit the tax imposed by | ||||||
| 18 | the Retailers' Occupation
Tax Act, with respect to the sale of | ||||||
| 19 | the same property. | ||||||
| 20 | Where such tangible personal property is sold under a | ||||||
| 21 | conditional
sales contract, or under any other form of sale | ||||||
| 22 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 23 | extended beyond the close of
the period for which the return is | ||||||
| 24 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
| 25 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
| 26 | to be registered with an agency of this State),
may collect for | ||||||
| |||||||
| |||||||
| 1 | each
tax return period, only the tax applicable to that part of | ||||||
| 2 | the selling
price actually received during such tax return | ||||||
| 3 | period. | ||||||
| 4 | Except as provided in this Section, on or before the | ||||||
| 5 | twentieth day of each
calendar month, such retailer shall file | ||||||
| 6 | a return for the preceding
calendar month. Such return shall be | ||||||
| 7 | filed on forms prescribed by the
Department and shall furnish | ||||||
| 8 | such information as the Department may
reasonably require. On | ||||||
| 9 | and after January 1, 2018, except for returns for motor | ||||||
| 10 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 11 | to be registered with an agency of this State, with respect to | ||||||
| 12 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 13 | all returns required to be filed pursuant to this Act shall be | ||||||
| 14 | filed electronically. Retailers who demonstrate that they do | ||||||
| 15 | not have access to the Internet or demonstrate hardship in | ||||||
| 16 | filing electronically may petition the Department to waive the | ||||||
| 17 | electronic filing requirement. | ||||||
| 18 | The Department may require returns to be filed on a | ||||||
| 19 | quarterly basis.
If so required, a return for each calendar | ||||||
| 20 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 21 | calendar month following the end of such
calendar quarter. The | ||||||
| 22 | taxpayer shall also file a return with the
Department for each | ||||||
| 23 | of the first two months of each calendar quarter, on or
before | ||||||
| 24 | the twentieth day of the following calendar month, stating: | ||||||
| 25 | 1. The name of the seller; | ||||||
| 26 | 2. The address of the principal place of business from | ||||||
| |||||||
| |||||||
| 1 | which he engages
in the business of selling tangible | ||||||
| 2 | personal property at retail in this State; | ||||||
| 3 | 3. The total amount of taxable receipts received by him | ||||||
| 4 | during the
preceding calendar month from sales of tangible | ||||||
| 5 | personal property by him
during such preceding calendar | ||||||
| 6 | month, including receipts from charge and
time sales, but | ||||||
| 7 | less all deductions allowed by law; | ||||||
| 8 | 4. The amount of credit provided in Section 2d of this | ||||||
| 9 | Act; | ||||||
| 10 | 5. The amount of tax due; | ||||||
| 11 | 5-5. The signature of the taxpayer; and | ||||||
| 12 | 6. Such other reasonable information as the Department | ||||||
| 13 | may
require. | ||||||
| 14 | Each retailer required or authorized to collect the tax | ||||||
| 15 | imposed by this Act on aviation fuel sold at retail in this | ||||||
| 16 | State during the preceding calendar month shall, instead of | ||||||
| 17 | reporting and paying tax on aviation fuel as otherwise required | ||||||
| 18 | by this Section, report and pay such tax on a separate aviation | ||||||
| 19 | fuel tax return. The requirements related to the return shall | ||||||
| 20 | be as otherwise provided in this Section. Notwithstanding any | ||||||
| 21 | other provisions of this Act to the contrary, retailers | ||||||
| 22 | collecting tax on aviation fuel shall file all aviation fuel | ||||||
| 23 | tax returns and shall make all aviation fuel tax payments by | ||||||
| 24 | electronic means in the manner and form required by the | ||||||
| 25 | Department. For purposes of this Section, "aviation fuel" means | ||||||
| 26 | jet fuel and aviation gasoline. | ||||||
| |||||||
| |||||||
| 1 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 2 | the proper notice
and demand for signature by the Department, | ||||||
| 3 | the return shall be considered
valid and any amount shown to be | ||||||
| 4 | due on the return shall be deemed assessed. | ||||||
| 5 | Notwithstanding any other provision of this Act to the | ||||||
| 6 | contrary, retailers subject to tax on cannabis shall file all | ||||||
| 7 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 8 | by electronic means in the manner and form required by the | ||||||
| 9 | Department. | ||||||
| 10 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 11 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 12 | payments required by rules of the
Department by electronic | ||||||
| 13 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 14 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 15 | all
payments required by rules of the Department by electronic | ||||||
| 16 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 17 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 18 | all payments required by rules of the Department
by electronic | ||||||
| 19 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 20 | an annual tax liability of $200,000 or more shall make all | ||||||
| 21 | payments required by
rules of the Department by electronic | ||||||
| 22 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 23 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 24 | other State and local occupation and use tax laws administered | ||||||
| 25 | by the
Department, for the immediately preceding calendar year. | ||||||
| 26 | The term "average
monthly tax liability" means
the sum of the | ||||||
| |||||||
| |||||||
| 1 | taxpayer's liabilities under this Act, and under all other | ||||||
| 2 | State
and local occupation and use tax laws administered by the | ||||||
| 3 | Department, for the
immediately preceding calendar year | ||||||
| 4 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 5 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 6 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 7 | all payments required by rules of the Department by
electronic | ||||||
| 8 | funds transfer. | ||||||
| 9 | Before August 1 of each year beginning in 1993, the | ||||||
| 10 | Department shall notify
all taxpayers required to make payments | ||||||
| 11 | by electronic funds transfer. All
taxpayers required to make | ||||||
| 12 | payments by electronic funds transfer shall make
those payments | ||||||
| 13 | for a minimum of one year beginning on October 1. | ||||||
| 14 | Any taxpayer not required to make payments by electronic | ||||||
| 15 | funds transfer may
make payments by electronic funds transfer | ||||||
| 16 | with the permission of the
Department. | ||||||
| 17 | All taxpayers required to make payment by electronic funds | ||||||
| 18 | transfer and any
taxpayers authorized to voluntarily make | ||||||
| 19 | payments by electronic funds transfer
shall make those payments | ||||||
| 20 | in the manner authorized by the Department. | ||||||
| 21 | The Department shall adopt such rules as are necessary to | ||||||
| 22 | effectuate a
program of electronic funds transfer and the | ||||||
| 23 | requirements of this Section. | ||||||
| 24 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 25 | tax liability
to the Department
under this Act, the Retailers' | ||||||
| 26 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
| |||||||
| |||||||
| 1 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
| 2 | calendar quarters, he shall file a return with the
Department | ||||||
| 3 | each month by the 20th day of the month next following the | ||||||
| 4 | month
during which such tax liability is incurred and shall | ||||||
| 5 | make payments to the
Department on or before the 7th, 15th, | ||||||
| 6 | 22nd and last day of the month
during which such liability is | ||||||
| 7 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
| 8 | average monthly tax liability
to the Department under this Act, | ||||||
| 9 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
| 10 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
| 11 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 12 | with
the Department each month by the 20th day of the month | ||||||
| 13 | next following the month
during which such tax liability is | ||||||
| 14 | incurred and shall make payment to the
Department on or before | ||||||
| 15 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
| 16 | liability is incurred.
If the month during which such tax
| ||||||
| 17 | liability is incurred began prior to January 1, 1985, each | ||||||
| 18 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
| 19 | actual liability for the month or an amount set by the | ||||||
| 20 | Department not to
exceed 1/4 of the average monthly liability | ||||||
| 21 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
| 22 | calendar quarters (excluding the
month of highest liability and | ||||||
| 23 | the month of lowest liability in such 4
quarter period). If the | ||||||
| 24 | month during which such tax liability is incurred
begins on or | ||||||
| 25 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
| 26 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
| |||||||
| |||||||
| 1 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
| 2 | liability for the same calendar
month of the preceding year. If | ||||||
| 3 | the month during which such tax liability
is incurred begins on | ||||||
| 4 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
| 5 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
| 6 | actual liability for the month or 26.25% of the taxpayer's | ||||||
| 7 | liability for
the same calendar month of the preceding year. If | ||||||
| 8 | the month during which such
tax liability is incurred begins on | ||||||
| 9 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
| 10 | begins on or after January 1, 1996, each payment shall be in an | ||||||
| 11 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
| 12 | the month or 25% of the
taxpayer's liability for the same | ||||||
| 13 | calendar month of the preceding year. If the
month during which | ||||||
| 14 | such tax liability is incurred begins on or after January 1,
| ||||||
| 15 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
| 16 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
| 17 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 18 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 19 | actual liability for the quarter monthly reporting period. The
| ||||||
| 20 | amount of such quarter monthly payments shall be credited | ||||||
| 21 | against the final tax
liability
of the taxpayer's return for | ||||||
| 22 | that month. Before October 1, 2000, once
applicable, the | ||||||
| 23 | requirement
of the making of quarter monthly payments to the | ||||||
| 24 | Department shall continue
until such taxpayer's average | ||||||
| 25 | monthly liability to the Department during
the preceding 4 | ||||||
| 26 | complete calendar quarters (excluding the month of highest
| ||||||
| |||||||
| |||||||
| 1 | liability and the month of lowest liability) is less than
| ||||||
| 2 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
| 3 | the Department as computed for
each calendar quarter of the 4 | ||||||
| 4 | preceding complete calendar quarter period
is less than | ||||||
| 5 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
| 6 | substantial change in the taxpayer's business has occurred | ||||||
| 7 | which causes
the taxpayer to anticipate that his average | ||||||
| 8 | monthly tax liability for the
reasonably foreseeable future | ||||||
| 9 | will fall below the $10,000 threshold
stated above, then
such | ||||||
| 10 | taxpayer
may petition the Department for change in such | ||||||
| 11 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
| 12 | applicable, the requirement of the making
of quarter monthly | ||||||
| 13 | payments to the Department shall continue until such
taxpayer's | ||||||
| 14 | average monthly liability to the Department during the | ||||||
| 15 | preceding 4
complete calendar quarters (excluding the month of | ||||||
| 16 | highest liability and the
month of lowest liability) is less | ||||||
| 17 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
| 18 | to the Department as computed for each calendar
quarter of the | ||||||
| 19 | 4 preceding complete calendar quarter period is less than
| ||||||
| 20 | $20,000. However, if a taxpayer can show the Department that a | ||||||
| 21 | substantial
change in the taxpayer's business has occurred | ||||||
| 22 | which causes the taxpayer to
anticipate that his average | ||||||
| 23 | monthly tax liability for the reasonably
foreseeable future | ||||||
| 24 | will fall below the $20,000 threshold stated above, then
such | ||||||
| 25 | taxpayer may petition the Department for a change in such | ||||||
| 26 | taxpayer's
reporting status.
The Department shall change such | ||||||
| |||||||
| |||||||
| 1 | taxpayer's reporting status unless it
finds that such change is | ||||||
| 2 | seasonal in nature and not likely to be long
term. If any such | ||||||
| 3 | quarter monthly payment is not paid at the time or in
the | ||||||
| 4 | amount required by this Section, then the taxpayer shall be | ||||||
| 5 | liable for
penalties and interest on
the difference between the | ||||||
| 6 | minimum amount due and the amount of such
quarter monthly | ||||||
| 7 | payment actually and timely paid, except insofar as the
| ||||||
| 8 | taxpayer has previously made payments for that month to the | ||||||
| 9 | Department in
excess of the minimum payments previously due as | ||||||
| 10 | provided in this Section.
The Department shall make reasonable | ||||||
| 11 | rules and regulations to govern the
quarter monthly payment | ||||||
| 12 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
| 13 | on other than a calendar monthly basis. | ||||||
| 14 | If any such payment provided for in this Section exceeds | ||||||
| 15 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
| 16 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
| 17 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
| 18 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
| 19 | no later than 30 days after the date of payment, which
| ||||||
| 20 | memorandum may be submitted by the taxpayer to the Department | ||||||
| 21 | in payment of
tax liability subsequently to be remitted by the | ||||||
| 22 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
| 23 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
| 24 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
| 25 | in accordance with reasonable rules and regulations to
be | ||||||
| 26 | prescribed by the Department, except that if such excess | ||||||
| |||||||
| |||||||
| 1 | payment is
shown on an original monthly return and is made | ||||||
| 2 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
| 3 | unless requested by the taxpayer. If no
such request is made, | ||||||
| 4 | the taxpayer may credit such excess payment against
tax | ||||||
| 5 | liability subsequently to be remitted by the taxpayer to the | ||||||
| 6 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
| 7 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
| 8 | accordance with reasonable rules and
regulations prescribed by | ||||||
| 9 | the Department. If the Department subsequently
determines that | ||||||
| 10 | all or any part of the credit taken was not actually due to
the | ||||||
| 11 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
| 12 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
| 13 | credit taken and
that actually due, and the taxpayer shall be | ||||||
| 14 | liable for penalties and
interest on such difference. | ||||||
| 15 | If the retailer is otherwise required to file a monthly | ||||||
| 16 | return and if the
retailer's average monthly tax liability to | ||||||
| 17 | the Department
does not exceed $200, the Department may | ||||||
| 18 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 19 | with the return for January, February,
and March of a given | ||||||
| 20 | year being due by April 20 of such year; with the
return for | ||||||
| 21 | April, May and June of a given year being due by July 20 of
such | ||||||
| 22 | year; with the return for July, August and September of a given
| ||||||
| 23 | year being due by October 20 of such year, and with the return | ||||||
| 24 | for
October, November and December of a given year being due by | ||||||
| 25 | January 20
of the following year. | ||||||
| 26 | If the retailer is otherwise required to file a monthly or | ||||||
| |||||||
| |||||||
| 1 | quarterly
return and if the retailer's average monthly tax | ||||||
| 2 | liability to the
Department does not exceed $50, the Department | ||||||
| 3 | may authorize his returns to
be filed on an annual basis, with | ||||||
| 4 | the return for a given year being due by
January 20 of the | ||||||
| 5 | following year. | ||||||
| 6 | Such quarter annual and annual returns, as to form and | ||||||
| 7 | substance,
shall be subject to the same requirements as monthly | ||||||
| 8 | returns. | ||||||
| 9 | Notwithstanding any other provision in this Act concerning | ||||||
| 10 | the time
within which a retailer may file his return, in the | ||||||
| 11 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 12 | which makes him responsible
for filing returns under this Act, | ||||||
| 13 | such retailer shall file a final
return under this Act with the | ||||||
| 14 | Department not more than one month after
discontinuing such | ||||||
| 15 | business. | ||||||
| 16 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 17 | aircraft, and trailers that are required to be registered with | ||||||
| 18 | an agency of
this State, except as otherwise provided in this | ||||||
| 19 | Section, every
retailer selling this kind of tangible personal | ||||||
| 20 | property shall file,
with the Department, upon a form to be | ||||||
| 21 | prescribed and supplied by the
Department, a separate return | ||||||
| 22 | for each such item of tangible personal
property which the | ||||||
| 23 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
| 24 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
| 25 | transfers more than
one aircraft, watercraft, motor
vehicle or | ||||||
| 26 | trailer to another aircraft, watercraft, motor vehicle or
| ||||||
| |||||||
| |||||||
| 1 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
| 2 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
| 3 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
| 4 | to a
purchaser for use as a qualifying rolling stock as | ||||||
| 5 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
| 6 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
| 7 | vehicles
or trailers involved in that transaction to the | ||||||
| 8 | Department on the same
uniform
invoice-transaction reporting | ||||||
| 9 | return form.
For purposes of this Section, "watercraft" means a | ||||||
| 10 | Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||||||
| 11 | 3-2 of the Boat Registration and Safety Act,
a
personal | ||||||
| 12 | watercraft, or any boat equipped with an inboard motor. | ||||||
| 13 | In addition, with respect to motor vehicles, watercraft, | ||||||
| 14 | aircraft, and trailers that are required to be registered with | ||||||
| 15 | an agency of this State, every person who is engaged in the | ||||||
| 16 | business of leasing or renting such items and who, in | ||||||
| 17 | connection with such business, sells any such item to a | ||||||
| 18 | retailer for the purpose of resale is, notwithstanding any | ||||||
| 19 | other provision of this Section to the contrary, authorized to | ||||||
| 20 | meet the return-filing requirement of this Act by reporting the | ||||||
| 21 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
| 22 | trailers transferred for resale during a month to the | ||||||
| 23 | Department on the same uniform invoice-transaction reporting | ||||||
| 24 | return form on or before the 20th of the month following the | ||||||
| 25 | month in which the transfer takes place. Notwithstanding any | ||||||
| 26 | other provision of this Act to the contrary, all returns filed | ||||||
| |||||||
| |||||||
| 1 | under this paragraph must be filed by electronic means in the | ||||||
| 2 | manner and form as required by the Department. | ||||||
| 3 | The transaction reporting return in the case of motor | ||||||
| 4 | vehicles
or trailers that are required to be registered with an | ||||||
| 5 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 6 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 7 | Code and must show the name and address of the
seller; the name | ||||||
| 8 | and address of the purchaser; the amount of the selling
price | ||||||
| 9 | including the amount allowed by the retailer for traded-in
| ||||||
| 10 | property, if any; the amount allowed by the retailer for the | ||||||
| 11 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 12 | which Section 2 of
this Act allows an exemption for the value | ||||||
| 13 | of traded-in property; the
balance payable after deducting such | ||||||
| 14 | trade-in allowance from the total
selling price; the amount of | ||||||
| 15 | tax due from the retailer with respect to
such transaction; the | ||||||
| 16 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 17 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 18 | due in that particular instance, if that is claimed to be the | ||||||
| 19 | fact);
the place and date of the sale; a sufficient | ||||||
| 20 | identification of the
property sold; such other information as | ||||||
| 21 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 22 | such other information as the Department
may reasonably | ||||||
| 23 | require. | ||||||
| 24 | The transaction reporting return in the case of watercraft
| ||||||
| 25 | and aircraft must show
the name and address of the seller; the | ||||||
| 26 | name and address of the
purchaser; the amount of the selling | ||||||
| |||||||
| |||||||
| 1 | price including the amount allowed
by the retailer for | ||||||
| 2 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 3 | for the traded-in tangible personal property, if any, to
the | ||||||
| 4 | extent to which Section 2 of this Act allows an exemption for | ||||||
| 5 | the
value of traded-in property; the balance payable after | ||||||
| 6 | deducting such
trade-in allowance from the total selling price; | ||||||
| 7 | the amount of tax due
from the retailer with respect to such | ||||||
| 8 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 9 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 10 | such tax is not due in that particular
instance, if that is | ||||||
| 11 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 12 | sufficient identification of the property sold, and such other
| ||||||
| 13 | information as the Department may reasonably require. | ||||||
| 14 | Such transaction reporting return shall be filed not later | ||||||
| 15 | than 20
days after the date of delivery of the item that is | ||||||
| 16 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 17 | than that if he chooses to
do so. The transaction reporting | ||||||
| 18 | return and tax remittance or proof of
exemption from the tax | ||||||
| 19 | that is imposed by this Act may be transmitted to
the | ||||||
| 20 | Department by way of the State agency with which, or State | ||||||
| 21 | officer
with whom, the tangible personal property must be | ||||||
| 22 | titled or registered
(if titling or registration is required) | ||||||
| 23 | if the Department and such
agency or State officer determine | ||||||
| 24 | that this procedure will expedite the
processing of | ||||||
| 25 | applications for title or registration. | ||||||
| 26 | With each such transaction reporting return, the retailer | ||||||
| |||||||
| |||||||
| 1 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 2 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 3 | the case), to the Department or its
agents, whereupon the | ||||||
| 4 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
| 5 | (or a certificate of exemption if the Department is
satisfied | ||||||
| 6 | that the particular sale is tax exempt) which such purchaser
| ||||||
| 7 | may submit to the agency with which, or State officer with | ||||||
| 8 | whom, he must
title or register the tangible personal property | ||||||
| 9 | that is involved (if
titling or registration is required) in | ||||||
| 10 | support of such purchaser's
application for an Illinois | ||||||
| 11 | certificate or other evidence of title or
registration to such | ||||||
| 12 | tangible personal property. | ||||||
| 13 | No retailer's failure or refusal to remit tax under this | ||||||
| 14 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 15 | retailer, from
obtaining his certificate of title or other | ||||||
| 16 | evidence of title or
registration (if titling or registration | ||||||
| 17 | is required) upon satisfying
the Department that such user has | ||||||
| 18 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 19 | Department shall adopt appropriate rules to carry out
the | ||||||
| 20 | mandate of this paragraph. | ||||||
| 21 | If the user who would otherwise pay tax to the retailer | ||||||
| 22 | wants the
transaction reporting return filed and the payment of | ||||||
| 23 | tax or proof of
exemption made to the Department before the | ||||||
| 24 | retailer is willing to take
these actions and such user has not | ||||||
| 25 | paid the tax to the retailer, such
user may certify to the fact | ||||||
| 26 | of such delay by the retailer, and may
(upon the Department | ||||||
| |||||||
| |||||||
| 1 | being satisfied of the truth of such certification)
transmit | ||||||
| 2 | the information required by the transaction reporting return
| ||||||
| 3 | and the remittance for tax or proof of exemption directly to | ||||||
| 4 | the
Department and obtain his tax receipt or exemption | ||||||
| 5 | determination, in
which event the transaction reporting return | ||||||
| 6 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 7 | credited by the Department to the
proper retailer's account | ||||||
| 8 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 9 | provided for in this Section being allowed. When the user pays
| ||||||
| 10 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 11 | same
amount and in the same form in which it would be remitted | ||||||
| 12 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 13 | Where a retailer collects the tax with respect to the | ||||||
| 14 | selling price
of tangible personal property which he sells and | ||||||
| 15 | the purchaser
thereafter returns such tangible personal | ||||||
| 16 | property and the retailer
refunds the selling price thereof to | ||||||
| 17 | the purchaser, such retailer shall
also refund, to the | ||||||
| 18 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
| 19 | his return for the period in which he refunds such tax to
the | ||||||
| 20 | purchaser, the retailer may deduct the amount of the tax so | ||||||
| 21 | refunded
by him to the purchaser from any other use tax which | ||||||
| 22 | such retailer may
be required to pay or remit to the | ||||||
| 23 | Department, as shown by such return,
if the amount of the tax | ||||||
| 24 | to be deducted was previously remitted to the
Department by | ||||||
| 25 | such retailer. If the retailer has not previously
remitted the | ||||||
| 26 | amount of such tax to the Department, he is entitled to no
| ||||||
| |||||||
| |||||||
| 1 | deduction under this Act upon refunding such tax to the | ||||||
| 2 | purchaser. | ||||||
| 3 | Any retailer filing a return under this Section shall also | ||||||
| 4 | include
(for the purpose of paying tax thereon) the total tax | ||||||
| 5 | covered by such
return upon the selling price of tangible | ||||||
| 6 | personal property purchased by
him at retail from a retailer, | ||||||
| 7 | but as to which the tax imposed by this
Act was not collected | ||||||
| 8 | from the retailer filing such return, and such
retailer shall | ||||||
| 9 | remit the amount of such tax to the Department when
filing such | ||||||
| 10 | return. | ||||||
| 11 | If experience indicates such action to be practicable, the | ||||||
| 12 | Department
may prescribe and furnish a combination or joint | ||||||
| 13 | return which will
enable retailers, who are required to file | ||||||
| 14 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
| 15 | Act, to furnish all the return
information required by both | ||||||
| 16 | Acts on the one form. | ||||||
| 17 | Where the retailer has more than one business registered | ||||||
| 18 | with the
Department under separate registration under this Act, | ||||||
| 19 | such retailer may
not file each return that is due as a single | ||||||
| 20 | return covering all such
registered businesses, but shall file | ||||||
| 21 | separate returns for each such
registered business. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
| 24 | fund in the State Treasury
which is hereby created, the net | ||||||
| 25 | revenue realized for the preceding month
from the 1% tax | ||||||
| 26 | imposed under this Act. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 3 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 4 | general rate
on the selling price of tangible personal property | ||||||
| 5 | which is purchased
outside Illinois at retail from a retailer | ||||||
| 6 | and which is titled or
registered by an agency of this State's | ||||||
| 7 | government. | ||||||
| 8 | Beginning January 1, 1990, each month the Department shall | ||||||
| 9 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
| 10 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
| 11 | the preceding month from the 6.25% general rate on the selling
| ||||||
| 12 | price of tangible personal property, other than (i) tangible | ||||||
| 13 | personal property
which is purchased outside Illinois at retail | ||||||
| 14 | from a retailer and which is
titled or registered by an agency | ||||||
| 15 | of this State's government and (ii) aviation fuel sold on or | ||||||
| 16 | after December 1, 2019. This exception for aviation fuel only | ||||||
| 17 | applies for so long as the revenue use requirements of 49 | ||||||
| 18 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 19 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 20 | month the Department shall pay into the State Aviation Program | ||||||
| 21 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 22 | from the 6.25% general rate on the selling price of aviation | ||||||
| 23 | fuel, less an amount estimated by the Department to be required | ||||||
| 24 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 25 | under this Act, which amount shall be deposited into the | ||||||
| 26 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| |||||||
| |||||||
| 1 | pay moneys into the State Aviation Program Fund and the | ||||||
| 2 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
| 3 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 4 | U.S.C. 47133 are binding on the State. | ||||||
| 5 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 6 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 7 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 8 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 9 | September 1, 2010, each
month the Department shall pay into the
| ||||||
| 10 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
| 11 | realized for the
preceding month from the 1.25% rate on the | ||||||
| 12 | selling price of sales tax holiday items. | ||||||
| 13 | Beginning January 1, 1990, each month the Department shall | ||||||
| 14 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 15 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 16 | the selling price of
tangible personal property which is | ||||||
| 17 | purchased outside Illinois at retail
from a retailer and which | ||||||
| 18 | is titled or registered by an agency of this
State's | ||||||
| 19 | government. | ||||||
| 20 | Beginning October 1, 2009, each month the Department shall | ||||||
| 21 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 22 | an amount estimated by the Department to represent 80% of the | ||||||
| 23 | net revenue realized for the preceding month from the sale of | ||||||
| 24 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 25 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 26 | are now taxed at 6.25%. | ||||||
| |||||||
| |||||||
| 1 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 2 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 3 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 4 | the selling price of sorbents used in Illinois in the process | ||||||
| 5 | of sorbent injection as used to comply with the Environmental | ||||||
| 6 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 7 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 8 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
| 9 | in any fiscal year. | ||||||
| 10 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 11 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 12 | collected under this Act, the Service Use Tax Act, the Service | ||||||
| 13 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 14 | amount equal to the average monthly deficit in the Underground | ||||||
| 15 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 16 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 17 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 18 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
| 19 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
| 20 | in any State fiscal year. As used in this paragraph, the | ||||||
| 21 | "average monthly deficit" shall be equal to the difference | ||||||
| 22 | between the average monthly claims for payment by the fund and | ||||||
| 23 | the average monthly revenues deposited into the fund, excluding | ||||||
| 24 | payments made pursuant to this paragraph. | ||||||
| 25 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 26 | received by the Department under this Act, the Service Use Tax | ||||||
| |||||||
| |||||||
| 1 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
| 2 | Occupation Tax Act, each month the Department shall deposit | ||||||
| 3 | $500,000 into the State Crime Laboratory Fund. | ||||||
| 4 | Of the remainder of the moneys received by the Department | ||||||
| 5 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
| 6 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
| 7 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
| 8 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
| 9 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
| 10 | may be, of the
moneys received by the Department and required | ||||||
| 11 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
| 12 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
| 13 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
| 14 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
| 15 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
| 16 | may be, of moneys being hereinafter called the "Tax Act | ||||||
| 17 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
| 18 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
| 19 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
| 20 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
| 21 | difference shall be immediately paid into the Build
Illinois | ||||||
| 22 | Fund from other moneys received by the Department pursuant to | ||||||
| 23 | the
Tax Acts; and further provided, that if on the last | ||||||
| 24 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
| 25 | required to be deposited into the
Build Illinois Bond Account | ||||||
| 26 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
| |||||||
| |||||||
| 1 | transferred during such month to the Build Illinois Fund
from | ||||||
| 2 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 3 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 4 | the difference
shall be immediately paid into the Build | ||||||
| 5 | Illinois Fund from other moneys
received by the Department | ||||||
| 6 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
| 7 | event shall the payments required under the
preceding proviso | ||||||
| 8 | result in aggregate payments into the Build Illinois Fund
| ||||||
| 9 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 10 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 11 | Specified Amount for such
fiscal year; and, further provided, | ||||||
| 12 | that the amounts payable into the Build
Illinois Fund under | ||||||
| 13 | this clause (b) shall be payable only until such time
as the | ||||||
| 14 | aggregate amount on deposit under each trust
indenture securing | ||||||
| 15 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
| 16 | Bond Act is sufficient, taking into account any future | ||||||
| 17 | investment
income, to fully provide, in accordance with such | ||||||
| 18 | indenture, for the
defeasance of or the payment of the | ||||||
| 19 | principal of, premium, if any, and
interest on the Bonds | ||||||
| 20 | secured by such indenture and on any Bonds expected
to be | ||||||
| 21 | issued thereafter and all fees and costs payable with respect | ||||||
| 22 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
| 23 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 24 | the last
business day of any month in which Bonds are | ||||||
| 25 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
| 26 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| |||||||
| |||||||
| 1 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 2 | than the amount required to be transferred in such month from
| ||||||
| 3 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 4 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 5 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 6 | shall be immediately paid
from other moneys received by the | ||||||
| 7 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 8 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 9 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 10 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 11 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 12 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 13 | preceding sentence. The moneys received by
the Department | ||||||
| 14 | pursuant to this Act and required to be deposited into the
| ||||||
| 15 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 16 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 18 | as provided in
the preceding paragraph or in any amendment | ||||||
| 19 | thereto hereafter enacted, the
following specified monthly | ||||||
| 20 | installment of the amount requested in the
certificate of the | ||||||
| 21 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
| 22 | provided under Section 8.25f of the State Finance Act, but not | ||||||
| 23 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||
| 24 | deposited in the aggregate from collections under Section 9 of | ||||||
| 25 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||
| 26 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | year thereafter,
one-eighth of the amount requested in the | ||||||
| 2 | certificate of the Chairman of
the Metropolitan Pier and | ||||||
| 3 | Exposition Authority for that fiscal year, less
the amount | ||||||
| 4 | deposited into the McCormick Place Expansion Project Fund by | ||||||
| 5 | the
State Treasurer in the respective month under subsection | ||||||
| 6 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
| 7 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
| 8 | required under this Section for previous
months and years, | ||||||
| 9 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 10 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 11 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 12 | has been deposited. | ||||||
| 13 | Subject to payment of amounts into the Capital Projects | ||||||
| 14 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
| 15 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
| 16 | preceding paragraphs or in any amendments thereto hereafter | ||||||
| 17 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
| 18 | the Department shall each month deposit into the Aviation Fuel | ||||||
| 19 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
| 20 | be required for refunds of the 80% portion of the tax on | ||||||
| 21 | aviation fuel under this Act. The Department shall only deposit | ||||||
| 22 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
| 23 | paragraph for so long as the revenue use requirements of 49 | ||||||
| 24 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 26 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| |||||||
| |||||||
| 1 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
| 2 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
| 3 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
| 4 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
| 5 | preceding
month from the 6.25% general rate on the selling | ||||||
| 6 | price of tangible personal
property. | ||||||
| 7 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 8 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 9 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 10 | enacted, beginning with the receipt of the first
report of | ||||||
| 11 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 12 | period, the Department shall each month pay into the Energy | ||||||
| 13 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 14 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 15 | that was sold to an eligible business.
For purposes of this | ||||||
| 16 | paragraph, the term "eligible business" means a new
electric | ||||||
| 17 | generating facility certified pursuant to Section 605-332 of | ||||||
| 18 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 19 | Civil Administrative
Code of Illinois. | ||||||
| 20 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 21 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 22 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 23 | the preceding paragraphs or in any amendments to this Section | ||||||
| 24 | hereafter enacted, beginning on the first day of the first | ||||||
| 25 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 26 | effective date of Public Act 98-1098), each month, from the | ||||||
| |||||||
| |||||||
| 1 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 2 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 3 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 4 | the Department shall pay into the Tax Compliance and | ||||||
| 5 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 6 | fund additional auditors and compliance personnel at the | ||||||
| 7 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 8 | the cash receipts collected during the preceding fiscal year by | ||||||
| 9 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 10 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 11 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 12 | and use taxes administered by the Department. | ||||||
| 13 | Subject to payments of amounts into the Build Illinois | ||||||
| 14 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 15 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 16 | Compliance and Administration Fund as provided in this Section, | ||||||
| 17 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 18 | into the Downstate Public Transportation Fund the moneys | ||||||
| 19 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 20 | Public Transportation Act. | ||||||
| 21 | Subject to successful execution and delivery of a | ||||||
| 22 | public-private agreement between the public agency and private | ||||||
| 23 | entity and completion of the civic build, beginning on July 1, | ||||||
| 24 | 2023, of the remainder of the moneys received by the Department | ||||||
| 25 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 26 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| |||||||
| |||||||
| 1 | the following specified deposits in the aggregate from | ||||||
| 2 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 3 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 4 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 5 | for distribution consistent with the Public-Private | ||||||
| 6 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 7 | The moneys received by the Department pursuant to this Act and | ||||||
| 8 | required to be deposited into the Civic and Transit | ||||||
| 9 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
| 10 | charge set forth in Section 25-55 of the Public-Private | ||||||
| 11 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 12 | As used in this paragraph, "civic build", "private entity", | ||||||
| 13 | "public-private agreement", and "public agency" have the | ||||||
| 14 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 15 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 16 | Fiscal Year............................Total Deposit | ||||||
| 17 | 2024....................................$200,000,000 | ||||||
| 18 | 2025....................................$206,000,000 | ||||||
| 19 | 2026....................................$212,200,000 | ||||||
| 20 | 2027....................................$218,500,000 | ||||||
| 21 | 2028....................................$225,100,000 | ||||||
| 22 | 2029....................................$288,700,000 | ||||||
| 23 | 2030....................................$298,900,000 | ||||||
| 24 | 2031....................................$309,300,000 | ||||||
| 25 | 2032....................................$320,100,000 | ||||||
| 26 | 2033....................................$331,200,000 | ||||||
| |||||||
| |||||||
| 1 | 2034....................................$341,200,000 | ||||||
| 2 | 2035....................................$351,400,000 | ||||||
| 3 | 2036....................................$361,900,000 | ||||||
| 4 | 2037....................................$372,800,000 | ||||||
| 5 | 2038....................................$384,000,000 | ||||||
| 6 | 2039....................................$395,500,000 | ||||||
| 7 | 2040....................................$407,400,000 | ||||||
| 8 | 2041....................................$419,600,000 | ||||||
| 9 | 2042....................................$432,200,000 | ||||||
| 10 | 2043....................................$445,100,000 | ||||||
| 11 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 12 | the payment of amounts into the State and Local Sales Tax | ||||||
| 13 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
| 14 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
| 15 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
| 16 | Administration Fund as provided in this Section, the Department | ||||||
| 17 | shall pay each month into the Road Fund the amount estimated to | ||||||
| 18 | represent 16% of the net revenue realized from the taxes | ||||||
| 19 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
| 20 | until July 1, 2023, subject to the payment of amounts into the | ||||||
| 21 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
| 22 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 23 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 24 | Compliance and Administration Fund as provided in this Section, | ||||||
| 25 | the Department shall pay each month into the Road Fund the | ||||||
| 26 | amount estimated to represent 32% of the net revenue realized | ||||||
| |||||||
| |||||||
| 1 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 2 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 3 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
| 4 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 5 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 6 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 7 | Fund as provided in this Section, the Department shall pay each | ||||||
| 8 | month into the Road Fund the amount estimated to represent 48% | ||||||
| 9 | of the net revenue realized from the taxes imposed on motor | ||||||
| 10 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
| 11 | 2025, subject to the payment of amounts into the State and | ||||||
| 12 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 13 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 14 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 15 | Compliance and Administration Fund as provided in this Section, | ||||||
| 16 | the Department shall pay each month into the Road Fund the | ||||||
| 17 | amount estimated to represent 64% of the net revenue realized | ||||||
| 18 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 19 | July 1, 2025, subject to the payment of amounts into the State | ||||||
| 20 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 21 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 22 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 23 | Compliance and Administration Fund as provided in this Section, | ||||||
| 24 | the Department shall pay each month into the Road Fund the | ||||||
| 25 | amount estimated to represent 80% of the net revenue realized | ||||||
| 26 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
| |||||||
| |||||||
| 1 | this paragraph "motor fuel" has the meaning given to that term | ||||||
| 2 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
| 3 | meaning given to that term in Section 3-40 of this Act. | ||||||
| 4 | Of the remainder of the moneys received by the Department | ||||||
| 5 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
| 6 | Treasury and 25%
shall be reserved in a special account and | ||||||
| 7 | used only for the transfer to
the Common School Fund as part of | ||||||
| 8 | the monthly transfer from the General
Revenue Fund in | ||||||
| 9 | accordance with Section 8a of the State
Finance Act. | ||||||
| 10 | As soon as possible after the first day of each month, upon | ||||||
| 11 | certification
of the Department of Revenue, the Comptroller | ||||||
| 12 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 13 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 14 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 15 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 16 | transfer is no longer required
and shall not be made. | ||||||
| 17 | Net revenue realized for a month shall be the revenue | ||||||
| 18 | collected
by the State pursuant to this Act, less the amount | ||||||
| 19 | paid out during that
month as refunds to taxpayers for | ||||||
| 20 | overpayment of liability. | ||||||
| 21 | For greater simplicity of administration, manufacturers, | ||||||
| 22 | importers
and wholesalers whose products are sold at retail in | ||||||
| 23 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 24 | assume the responsibility
for accounting and paying to the | ||||||
| 25 | Department all tax accruing under this
Act with respect to such | ||||||
| 26 | sales, if the retailers who are affected do not
make written | ||||||
| |||||||
| |||||||
| 1 | objection to the Department to this arrangement. | ||||||
| 2 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 3 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 4 | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 5 | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 6 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 7 | Section 15-15. The Service Use Tax Act is amended by | ||||||
| 8 | changing Section 9 as follows:
| ||||||
| 9 | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||||||
| 10 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 11 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 12 | of such tax
(except as otherwise provided) at the time when he | ||||||
| 13 | is required to file
his return for the period during which such | ||||||
| 14 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
| 15 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
| 16 | year, whichever is greater, which is allowed to
reimburse the | ||||||
| 17 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
| 18 | records, preparing and filing returns, remitting the tax and
| ||||||
| 19 | supplying data to the Department on request. The discount under | ||||||
| 20 | this Section is not allowed for the 1.25% portion of taxes paid | ||||||
| 21 | on aviation fuel that is subject to the revenue use | ||||||
| 22 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The | ||||||
| 23 | discount allowed under this Section is allowed only for returns | ||||||
| 24 | that are filed in the manner required by this Act. The | ||||||
| |||||||
| |||||||
| 1 | Department may disallow the discount for servicemen whose | ||||||
| 2 | certificate of registration is revoked at the time the return | ||||||
| 3 | is filed, but only if the Department's decision to revoke the | ||||||
| 4 | certificate of registration has become final. A serviceman need | ||||||
| 5 | not remit
that part of any tax collected by him to the extent | ||||||
| 6 | that he is required to
pay and does pay the tax imposed by the | ||||||
| 7 | Service Occupation Tax Act with
respect to his sale of service | ||||||
| 8 | involving the incidental transfer by him of
the same property. | ||||||
| 9 | Except as provided hereinafter in this Section, on or | ||||||
| 10 | before the twentieth
day of each calendar month, such | ||||||
| 11 | serviceman shall file a return for the
preceding calendar month | ||||||
| 12 | in accordance with reasonable Rules and
Regulations to be | ||||||
| 13 | promulgated by the Department. Such return shall be
filed on a | ||||||
| 14 | form prescribed by the Department and shall contain such
| ||||||
| 15 | information as the Department may reasonably require. On and | ||||||
| 16 | after January 1, 2018, with respect to servicemen whose annual | ||||||
| 17 | gross receipts average $20,000 or more, all returns required to | ||||||
| 18 | be filed pursuant to this Act shall be filed electronically. | ||||||
| 19 | Servicemen who demonstrate that they do not have access to the | ||||||
| 20 | Internet or demonstrate hardship in filing electronically may | ||||||
| 21 | petition the Department to waive the electronic filing | ||||||
| 22 | requirement. | ||||||
| 23 | The Department may require returns to be filed on a | ||||||
| 24 | quarterly basis.
If so required, a return for each calendar | ||||||
| 25 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 26 | calendar month following the end of such
calendar quarter. The | ||||||
| |||||||
| |||||||
| 1 | taxpayer shall also file a return with the
Department for each | ||||||
| 2 | of the first two months of each calendar quarter, on or
before | ||||||
| 3 | the twentieth day of the following calendar month, stating: | ||||||
| 4 | 1. The name of the seller; | ||||||
| 5 | 2. The address of the principal place of business from | ||||||
| 6 | which he engages
in business as a serviceman in this State; | ||||||
| 7 | 3. The total amount of taxable receipts received by him | ||||||
| 8 | during the
preceding calendar month, including receipts | ||||||
| 9 | from charge and time sales,
but less all deductions allowed | ||||||
| 10 | by law; | ||||||
| 11 | 4. The amount of credit provided in Section 2d of this | ||||||
| 12 | Act; | ||||||
| 13 | 5. The amount of tax due; | ||||||
| 14 | 5-5. The signature of the taxpayer; and | ||||||
| 15 | 6. Such other reasonable information as the Department | ||||||
| 16 | may
require. | ||||||
| 17 | Each serviceman required or authorized to collect the tax | ||||||
| 18 | imposed by this Act on aviation fuel transferred as an incident | ||||||
| 19 | of a sale of service in this State during the preceding | ||||||
| 20 | calendar month shall, instead of reporting and paying tax on | ||||||
| 21 | aviation fuel as otherwise required by this Section, report and | ||||||
| 22 | pay such tax on a separate aviation fuel tax return. The | ||||||
| 23 | requirements related to the return shall be as otherwise | ||||||
| 24 | provided in this Section. Notwithstanding any other provisions | ||||||
| 25 | of this Act to the contrary, servicemen collecting tax on | ||||||
| 26 | aviation fuel shall file all aviation fuel tax returns and | ||||||
| |||||||
| |||||||
| 1 | shall make all aviation fuel tax payments by electronic means | ||||||
| 2 | in the manner and form required by the Department. For purposes | ||||||
| 3 | of this Section, "aviation fuel" means jet fuel and aviation | ||||||
| 4 | gasoline. | ||||||
| 5 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 6 | the proper notice
and demand for signature by the Department, | ||||||
| 7 | the return shall be considered
valid and any amount shown to be | ||||||
| 8 | due on the return shall be deemed assessed. | ||||||
| 9 | Notwithstanding any other provision of this Act to the | ||||||
| 10 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
| 11 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 12 | by electronic means in the manner and form required by the | ||||||
| 13 | Department. | ||||||
| 14 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 15 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 16 | payments required by rules of
the Department by electronic | ||||||
| 17 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
| 18 | an average monthly tax liability of $100,000 or more shall
make | ||||||
| 19 | all payments required by rules of the Department by electronic | ||||||
| 20 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
| 21 | an average monthly
tax liability of $50,000 or more shall make | ||||||
| 22 | all payments required by rules
of the Department by electronic | ||||||
| 23 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 24 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 25 | payments required by rules of the Department by
electronic | ||||||
| 26 | funds transfer. The term "annual tax liability" shall be the | ||||||
| |||||||
| |||||||
| 1 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 2 | other State and local
occupation and use tax laws administered | ||||||
| 3 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 4 | The term "average monthly tax
liability" means the sum of the | ||||||
| 5 | taxpayer's liabilities under this Act, and
under all other | ||||||
| 6 | State and local occupation and use tax laws administered by the
| ||||||
| 7 | Department, for the immediately preceding calendar year | ||||||
| 8 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 9 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 10 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 11 | all payments required by rules of the Department by
electronic | ||||||
| 12 | funds transfer. | ||||||
| 13 | Before August 1 of each year beginning in 1993, the | ||||||
| 14 | Department shall
notify all taxpayers required to make payments | ||||||
| 15 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 16 | payments by electronic funds transfer shall
make those payments | ||||||
| 17 | for a minimum of one year beginning on October 1. | ||||||
| 18 | Any taxpayer not required to make payments by electronic | ||||||
| 19 | funds transfer
may make payments by electronic funds transfer | ||||||
| 20 | with the permission of the
Department. | ||||||
| 21 | All taxpayers required to make payment by electronic funds | ||||||
| 22 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 23 | payments by electronic funds
transfer shall make those payments | ||||||
| 24 | in the manner authorized by the Department. | ||||||
| 25 | The Department shall adopt such rules as are necessary to | ||||||
| 26 | effectuate a
program of electronic funds transfer and the | ||||||
| |||||||
| |||||||
| 1 | requirements of this Section. | ||||||
| 2 | If the serviceman is otherwise required to file a monthly | ||||||
| 3 | return and
if the serviceman's average monthly tax liability to | ||||||
| 4 | the Department
does not exceed $200, the Department may | ||||||
| 5 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 6 | with the return for January, February
and March of a given year | ||||||
| 7 | being due by April 20 of such year; with the
return for April, | ||||||
| 8 | May and June of a given year being due by July 20 of
such year; | ||||||
| 9 | with the return for July, August and September of a given
year | ||||||
| 10 | being due by October 20 of such year, and with the return for
| ||||||
| 11 | October, November and December of a given year being due by | ||||||
| 12 | January 20
of the following year. | ||||||
| 13 | If the serviceman is otherwise required to file a monthly | ||||||
| 14 | or quarterly
return and if the serviceman's average monthly tax | ||||||
| 15 | liability to the Department
does not exceed $50, the Department | ||||||
| 16 | may authorize his returns to be
filed on an annual basis, with | ||||||
| 17 | the return for a given year being due by
January 20 of the | ||||||
| 18 | following year. | ||||||
| 19 | Such quarter annual and annual returns, as to form and | ||||||
| 20 | substance,
shall be subject to the same requirements as monthly | ||||||
| 21 | returns. | ||||||
| 22 | Notwithstanding any other provision in this Act concerning | ||||||
| 23 | the time
within which a serviceman may file his return, in the | ||||||
| 24 | case of any
serviceman who ceases to engage in a kind of | ||||||
| 25 | business which makes him
responsible for filing returns under | ||||||
| 26 | this Act, such serviceman shall
file a final return under this | ||||||
| |||||||
| |||||||
| 1 | Act with the Department not more than 1
month after | ||||||
| 2 | discontinuing such business. | ||||||
| 3 | Where a serviceman collects the tax with respect to the | ||||||
| 4 | selling price of
property which he sells and the purchaser | ||||||
| 5 | thereafter returns such
property and the serviceman refunds the | ||||||
| 6 | selling price thereof to the
purchaser, such serviceman shall | ||||||
| 7 | also refund, to the purchaser, the tax
so collected from the | ||||||
| 8 | purchaser. When filing his return for the period
in which he | ||||||
| 9 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
| 10 | the amount of the tax so refunded by him to the purchaser from | ||||||
| 11 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
| 12 | occupation tax or
use tax which such serviceman may be required | ||||||
| 13 | to pay or remit to the
Department, as shown by such return, | ||||||
| 14 | provided that the amount of the tax
to be deducted shall | ||||||
| 15 | previously have been remitted to the Department by
such | ||||||
| 16 | serviceman. If the serviceman shall not previously have | ||||||
| 17 | remitted
the amount of such tax to the Department, he shall be | ||||||
| 18 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
| 19 | the purchaser. | ||||||
| 20 | Any serviceman filing a return hereunder shall also include | ||||||
| 21 | the total
tax upon the selling price of tangible personal | ||||||
| 22 | property purchased for use
by him as an incident to a sale of | ||||||
| 23 | service, and such serviceman shall remit
the amount of such tax | ||||||
| 24 | to the Department when filing such return. | ||||||
| 25 | If experience indicates such action to be practicable, the | ||||||
| 26 | Department
may prescribe and furnish a combination or joint | ||||||
| |||||||
| |||||||
| 1 | return which will
enable servicemen, who are required to file | ||||||
| 2 | returns hereunder and also
under the Service Occupation Tax | ||||||
| 3 | Act, to furnish all the return
information required by both | ||||||
| 4 | Acts on the one form. | ||||||
| 5 | Where the serviceman has more than one business registered | ||||||
| 6 | with the
Department under separate registration hereunder, | ||||||
| 7 | such serviceman shall
not file each return that is due as a | ||||||
| 8 | single return covering all such
registered businesses, but | ||||||
| 9 | shall file separate returns for each such
registered business. | ||||||
| 10 | Beginning January 1, 1990, each month the Department shall | ||||||
| 11 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
| 12 | the State Treasury,
the net revenue realized for the preceding | ||||||
| 13 | month from the 1% tax imposed under this Act. | ||||||
| 14 | Beginning January 1, 1990, each month the Department shall | ||||||
| 15 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
| 16 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 17 | general rate on transfers of
tangible personal property, other | ||||||
| 18 | than (i) tangible personal property which is
purchased outside | ||||||
| 19 | Illinois at retail from a retailer and which is titled or
| ||||||
| 20 | registered by an agency of this State's government and (ii) | ||||||
| 21 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
| 22 | for aviation fuel only applies for so long as the revenue use | ||||||
| 23 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 24 | binding on the State. | ||||||
| 25 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 26 | month the Department shall pay into the State Aviation Program | ||||||
| |||||||
| |||||||
| 1 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 2 | from the 6.25% general rate on the selling price of aviation | ||||||
| 3 | fuel, less an amount estimated by the Department to be required | ||||||
| 4 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 5 | under this Act, which amount shall be deposited into the | ||||||
| 6 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 7 | pay moneys into the State Aviation Program Fund and the | ||||||
| 8 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
| 9 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 10 | U.S.C. 47133 are binding on the State. | ||||||
| 11 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 12 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 13 | net revenue realized for the
preceding
month from the 1.25% | ||||||
| 14 | rate on the selling price of motor fuel and gasohol. | ||||||
| 15 | Beginning October 1, 2009, each month the Department shall | ||||||
| 16 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 17 | an amount estimated by the Department to represent 80% of the | ||||||
| 18 | net revenue realized for the preceding month from the sale of | ||||||
| 19 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 20 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 21 | are now taxed at 6.25%. | ||||||
| 22 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 23 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 24 | collected under this Act, the Use Tax Act, the Service | ||||||
| 25 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 26 | amount equal to the average monthly deficit in the Underground | ||||||
| |||||||
| |||||||
| 1 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 2 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 3 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 4 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
| 5 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
| 6 | any State fiscal year. As used in this paragraph, the "average | ||||||
| 7 | monthly deficit" shall be equal to the difference between the | ||||||
| 8 | average monthly claims for payment by the fund and the average | ||||||
| 9 | monthly revenues deposited into the fund, excluding payments | ||||||
| 10 | made pursuant to this paragraph. | ||||||
| 11 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 12 | received by the Department under the Use Tax Act, this Act, the | ||||||
| 13 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 14 | Act, each month the Department shall deposit $500,000 into the | ||||||
| 15 | State Crime Laboratory Fund. | ||||||
| 16 | Of the remainder of the moneys received by the Department | ||||||
| 17 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 18 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 19 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
| 20 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
| 21 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
| 22 | may be, of the moneys received by the Department and
required | ||||||
| 23 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
| 24 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 25 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
| 26 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
| |||||||
| |||||||
| 1 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
| 2 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
| 3 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 4 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
| 5 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
| 6 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
| 7 | difference shall be immediately
paid into the Build Illinois | ||||||
| 8 | Fund from other moneys received by the
Department pursuant to | ||||||
| 9 | the Tax Acts; and further provided, that if on the
last | ||||||
| 10 | business day of any month the sum of (1) the Tax Act Amount | ||||||
| 11 | required
to be deposited into the Build Illinois Bond Account | ||||||
| 12 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
| 13 | transferred during such month to
the Build Illinois Fund from | ||||||
| 14 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
| 15 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
| 16 | the difference shall be immediately paid into the Build | ||||||
| 17 | Illinois
Fund from other moneys received by the Department | ||||||
| 18 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
| 19 | event shall the payments required under
the preceding proviso | ||||||
| 20 | result in aggregate payments into the Build Illinois
Fund | ||||||
| 21 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 22 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 23 | Specified Amount for
such fiscal year; and, further provided, | ||||||
| 24 | that the amounts payable into the
Build Illinois Fund under | ||||||
| 25 | this clause (b) shall be payable only until such
time as the | ||||||
| 26 | aggregate amount on deposit under each trust indenture securing
| ||||||
| |||||||
| |||||||
| 1 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
| 2 | Bond Act is
sufficient, taking into account any future | ||||||
| 3 | investment income, to fully
provide, in accordance with such | ||||||
| 4 | indenture, for the defeasance of or the
payment of the | ||||||
| 5 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 6 | secured by such indenture and on any Bonds expected to be | ||||||
| 7 | issued thereafter
and all fees and costs payable with respect | ||||||
| 8 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 9 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 10 | the last business day of
any month in which Bonds are | ||||||
| 11 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 12 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
| 13 | Account in the Build Illinois Fund in such month shall be less | ||||||
| 14 | than the
amount required to be transferred in such month from | ||||||
| 15 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
| 16 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
| 17 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
| 18 | shall be immediately paid from other moneys received by the
| ||||||
| 19 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
| 20 | provided,
however, that any amounts paid to the Build Illinois | ||||||
| 21 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
| 22 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
| 23 | preceding sentence and shall reduce the
amount otherwise | ||||||
| 24 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
| 25 | preceding sentence. The moneys received by the Department | ||||||
| 26 | pursuant to this
Act and required to be deposited into the | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Subject to payment of amounts into the Capital Projects | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
| 2 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
| 3 | preceding paragraphs or in any amendments thereto hereafter | ||||||
| 4 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
| 5 | the Department shall each month deposit into the Aviation Fuel | ||||||
| 6 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
| 7 | be required for refunds of the 80% portion of the tax on | ||||||
| 8 | aviation fuel under this Act. The Department shall only deposit | ||||||
| 9 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
| 10 | paragraph for so long as the revenue use requirements of 49 | ||||||
| 11 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 13 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
| 14 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
| 15 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 16 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
| 17 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 18 | preceding month from the 6.25% general rate on the selling | ||||||
| 19 | price of tangible
personal property. | ||||||
| 20 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 21 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 22 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
| 23 | enacted, beginning with the receipt of the first
report of | ||||||
| 24 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 25 | period, the Department shall each month pay into the Energy | ||||||
| 26 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| |||||||
| |||||||
| 1 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 2 | that was sold to an eligible business.
For purposes of this | ||||||
| 3 | paragraph, the term "eligible business" means a new
electric | ||||||
| 4 | generating facility certified pursuant to Section 605-332 of | ||||||
| 5 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 6 | Civil Administrative
Code of Illinois. | ||||||
| 7 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 8 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 9 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 10 | the preceding paragraphs or in any amendments to this Section | ||||||
| 11 | hereafter enacted, beginning on the first day of the first | ||||||
| 12 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 13 | effective date of Public Act 98-1098), each month, from the | ||||||
| 14 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 15 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 16 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 17 | the Department shall pay into the Tax Compliance and | ||||||
| 18 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 19 | fund additional auditors and compliance personnel at the | ||||||
| 20 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 21 | the cash receipts collected during the preceding fiscal year by | ||||||
| 22 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 23 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 24 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 25 | and use taxes administered by the Department. | ||||||
| 26 | Subject to payments of amounts into the Build Illinois | ||||||
| |||||||
| |||||||
| 1 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 2 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 3 | Compliance and Administration Fund as provided in this Section, | ||||||
| 4 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 5 | into the Downstate Public Transportation Fund the moneys | ||||||
| 6 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 7 | Public Transportation Act. | ||||||
| 8 | Subject to successful execution and delivery of a | ||||||
| 9 | public-private agreement between the public agency and private | ||||||
| 10 | entity and completion of the civic build, beginning on July 1, | ||||||
| 11 | 2023, of the remainder of the moneys received by the Department | ||||||
| 12 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 13 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 14 | the following specified deposits in the aggregate from | ||||||
| 15 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 16 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 17 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 18 | for distribution consistent with the Public-Private | ||||||
| 19 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 20 | The moneys received by the Department pursuant to this Act and | ||||||
| 21 | required to be deposited into the Civic and Transit | ||||||
| 22 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
| 23 | charge set forth in Section 25-55 of the Public-Private | ||||||
| 24 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 25 | As used in this paragraph, "civic build", "private entity", | ||||||
| 26 | "public-private agreement", and "public agency" have the | ||||||
| |||||||
| |||||||
| 1 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 2 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 3 | Fiscal Year............................Total Deposit | ||||||
| 4 | 2024....................................$200,000,000 | ||||||
| 5 | 2025....................................$206,000,000 | ||||||
| 6 | 2026....................................$212,200,000 | ||||||
| 7 | 2027....................................$218,500,000 | ||||||
| 8 | 2028....................................$225,100,000 | ||||||
| 9 | 2029....................................$288,700,000 | ||||||
| 10 | 2030....................................$298,900,000 | ||||||
| 11 | 2031....................................$309,300,000 | ||||||
| 12 | 2032....................................$320,100,000 | ||||||
| 13 | 2033....................................$331,200,000 | ||||||
| 14 | 2034....................................$341,200,000 | ||||||
| 15 | 2035....................................$351,400,000 | ||||||
| 16 | 2036....................................$361,900,000 | ||||||
| 17 | 2037....................................$372,800,000 | ||||||
| 18 | 2038....................................$384,000,000 | ||||||
| 19 | 2039....................................$395,500,000 | ||||||
| 20 | 2040....................................$407,400,000 | ||||||
| 21 | 2041....................................$419,600,000 | ||||||
| 22 | 2042....................................$432,200,000 | ||||||
| 23 | 2043....................................$445,100,000 | ||||||
| 24 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 25 | the payment of amounts into the State and Local Sales Tax | ||||||
| 26 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
| |||||||
| |||||||
| 1 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
| 2 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
| 3 | Administration Fund as provided in this Section, the Department | ||||||
| 4 | shall pay each month into the Road Fund the amount estimated to | ||||||
| 5 | represent 16% of the net revenue realized from the taxes | ||||||
| 6 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
| 7 | until July 1, 2023, subject to the payment of amounts into the | ||||||
| 8 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
| 9 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 10 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 11 | Compliance and Administration Fund as provided in this Section, | ||||||
| 12 | the Department shall pay each month into the Road Fund the | ||||||
| 13 | amount estimated to represent 32% of the net revenue realized | ||||||
| 14 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 15 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 16 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
| 17 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 18 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 19 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 20 | Fund as provided in this Section, the Department shall pay each | ||||||
| 21 | month into the Road Fund the amount estimated to represent 48% | ||||||
| 22 | of the net revenue realized from the taxes imposed on motor | ||||||
| 23 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
| 24 | 2025, subject to the payment of amounts into the State and | ||||||
| 25 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 26 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| |||||||
| |||||||
| 1 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 2 | Compliance and Administration Fund as provided in this Section, | ||||||
| 3 | the Department shall pay each month into the Road Fund the | ||||||
| 4 | amount estimated to represent 64% of the net revenue realized | ||||||
| 5 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 6 | July 1, 2025, subject to the payment of amounts into the State | ||||||
| 7 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 8 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 9 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 10 | Compliance and Administration Fund as provided in this Section, | ||||||
| 11 | the Department shall pay each month into the Road Fund the | ||||||
| 12 | amount estimated to represent 80% of the net revenue realized | ||||||
| 13 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
| 14 | this paragraph "motor fuel" has the meaning given to that term | ||||||
| 15 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
| 16 | meaning given to that term in Section 3-40 of the Use Tax Act. | ||||||
| 17 | Of the remainder of the moneys received by the Department | ||||||
| 18 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
| 19 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
| 20 | reserved in a special account and used only for the transfer to | ||||||
| 21 | the Common School Fund as part of the monthly transfer from the | ||||||
| 22 | General Revenue Fund in accordance with Section 8a of the State | ||||||
| 23 | Finance Act. | ||||||
| 24 | As soon as possible after the first day of each month, upon | ||||||
| 25 | certification
of the Department of Revenue, the Comptroller | ||||||
| 26 | shall order transferred and
the Treasurer shall transfer from | ||||||
| |||||||
| |||||||
| 1 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 2 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 3 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 4 | transfer is no longer required
and shall not be made. | ||||||
| 5 | Net revenue realized for a month shall be the revenue | ||||||
| 6 | collected by the State
pursuant to this Act, less the amount | ||||||
| 7 | paid out during that month as refunds
to taxpayers for | ||||||
| 8 | overpayment of liability. | ||||||
| 9 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 10 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 11 | 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 12 | 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 13 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 14 | Section 15-20. The Service Occupation Tax Act is amended by | ||||||
| 15 | changing Section 9 as follows:
| ||||||
| 16 | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||||||
| 17 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 18 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 19 | of such tax
(except as otherwise provided) at the time when he | ||||||
| 20 | is required to file
his return for the period during which such | ||||||
| 21 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
| 22 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
| 23 | year, whichever is greater, which is allowed to
reimburse the | ||||||
| 24 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
| |||||||
| |||||||
| 1 | records, preparing and filing returns, remitting the tax and
| ||||||
| 2 | supplying data to the Department on request. The discount under | ||||||
| 3 | this Section is not allowed for the 1.25% portion of taxes paid | ||||||
| 4 | on aviation fuel that is subject to the revenue use | ||||||
| 5 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The | ||||||
| 6 | discount allowed under this Section is allowed only for returns | ||||||
| 7 | that are filed in the manner required by this Act. The | ||||||
| 8 | Department may disallow the discount for servicemen whose | ||||||
| 9 | certificate of registration is revoked at the time the return | ||||||
| 10 | is filed, but only if the Department's decision to revoke the | ||||||
| 11 | certificate of registration has become final. A serviceman need | ||||||
| 12 | not remit
that part of any tax collected by him to the extent | ||||||
| 13 | that he is required to
pay and does pay the tax imposed by the | ||||||
| 14 | Service Occupation Tax Act with
respect to his sale of service | ||||||
| 15 | involving the incidental transfer by him of
the same property. | ||||||
| 16 | Except as provided hereinafter in this Section, on or | ||||||
| 17 | before the twentieth
day of each calendar month, such | ||||||
| 18 | serviceman shall file a return for the
preceding calendar month | ||||||
| 19 | in accordance with reasonable Rules and
Regulations to be | ||||||
| 20 | promulgated by the Department. Such return shall be
filed on a | ||||||
| 21 | form prescribed by the Department and shall contain such
| ||||||
| 22 | information as the Department may reasonably require. On and | ||||||
| 23 | after January 1, 2018, with respect to servicemen whose annual | ||||||
| 24 | gross receipts average $20,000 or more, all returns required to | ||||||
| 25 | be filed pursuant to this Act shall be filed electronically. | ||||||
| 26 | Servicemen who demonstrate that they do not have access to the | ||||||
| |||||||
| |||||||
| 1 | Internet or demonstrate hardship in filing electronically may | ||||||
| 2 | petition the Department to waive the electronic filing | ||||||
| 3 | requirement. | ||||||
| 4 | The Department may require returns to be filed on a | ||||||
| 5 | quarterly basis.
If so required, a return for each calendar | ||||||
| 6 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 7 | calendar month following the end of such
calendar quarter. The | ||||||
| 8 | taxpayer shall also file a return with the
Department for each | ||||||
| 9 | of the first two months of each calendar quarter, on or
before | ||||||
| 10 | the twentieth day of the following calendar month, stating: | ||||||
| 11 | 1. The name of the seller; | ||||||
| 12 | 2. The address of the principal place of business from | ||||||
| 13 | which he engages
in business as a serviceman in this State; | ||||||
| 14 | 3. The total amount of taxable receipts received by him | ||||||
| 15 | during the
preceding calendar month, including receipts | ||||||
| 16 | from charge and time sales,
but less all deductions allowed | ||||||
| 17 | by law; | ||||||
| 18 | 4. The amount of credit provided in Section 2d of this | ||||||
| 19 | Act; | ||||||
| 20 | 5. The amount of tax due; | ||||||
| 21 | 5-5. The signature of the taxpayer; and | ||||||
| 22 | 6. Such other reasonable information as the Department | ||||||
| 23 | may
require. | ||||||
| 24 | Each serviceman required or authorized to collect the tax | ||||||
| 25 | imposed by this Act on aviation fuel transferred as an incident | ||||||
| 26 | of a sale of service in this State during the preceding | ||||||
| |||||||
| |||||||
| 1 | calendar month shall, instead of reporting and paying tax on | ||||||
| 2 | aviation fuel as otherwise required by this Section, report and | ||||||
| 3 | pay such tax on a separate aviation fuel tax return. The | ||||||
| 4 | requirements related to the return shall be as otherwise | ||||||
| 5 | provided in this Section. Notwithstanding any other provisions | ||||||
| 6 | of this Act to the contrary, servicemen collecting tax on | ||||||
| 7 | aviation fuel shall file all aviation fuel tax returns and | ||||||
| 8 | shall make all aviation fuel tax payments by electronic means | ||||||
| 9 | in the manner and form required by the Department. For purposes | ||||||
| 10 | of this Section, "aviation fuel" means jet fuel and aviation | ||||||
| 11 | gasoline. | ||||||
| 12 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 13 | the proper notice
and demand for signature by the Department, | ||||||
| 14 | the return shall be considered
valid and any amount shown to be | ||||||
| 15 | due on the return shall be deemed assessed. | ||||||
| 16 | Notwithstanding any other provision of this Act to the | ||||||
| 17 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
| 18 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 19 | by electronic means in the manner and form required by the | ||||||
| 20 | Department. | ||||||
| 21 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 22 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 23 | payments required by rules of
the Department by electronic | ||||||
| 24 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
| 25 | an average monthly tax liability of $100,000 or more shall
make | ||||||
| 26 | all payments required by rules of the Department by electronic | ||||||
| |||||||
| |||||||
| 1 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
| 2 | an average monthly
tax liability of $50,000 or more shall make | ||||||
| 3 | all payments required by rules
of the Department by electronic | ||||||
| 4 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 5 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 6 | payments required by rules of the Department by
electronic | ||||||
| 7 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 8 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 9 | other State and local
occupation and use tax laws administered | ||||||
| 10 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 11 | The term "average monthly tax
liability" means the sum of the | ||||||
| 12 | taxpayer's liabilities under this Act, and
under all other | ||||||
| 13 | State and local occupation and use tax laws administered by the
| ||||||
| 14 | Department, for the immediately preceding calendar year | ||||||
| 15 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 16 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 17 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 18 | all payments required by rules of the Department by
electronic | ||||||
| 19 | funds transfer. | ||||||
| 20 | Before August 1 of each year beginning in 1993, the | ||||||
| 21 | Department shall
notify all taxpayers required to make payments | ||||||
| 22 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 23 | payments by electronic funds transfer shall
make those payments | ||||||
| 24 | for a minimum of one year beginning on October 1. | ||||||
| 25 | Any taxpayer not required to make payments by electronic | ||||||
| 26 | funds transfer
may make payments by electronic funds transfer | ||||||
| |||||||
| |||||||
| 1 | with the permission of the
Department. | ||||||
| 2 | All taxpayers required to make payment by electronic funds | ||||||
| 3 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 4 | payments by electronic funds
transfer shall make those payments | ||||||
| 5 | in the manner authorized by the Department. | ||||||
| 6 | The Department shall adopt such rules as are necessary to | ||||||
| 7 | effectuate a
program of electronic funds transfer and the | ||||||
| 8 | requirements of this Section. | ||||||
| 9 | If the serviceman is otherwise required to file a monthly | ||||||
| 10 | return and
if the serviceman's average monthly tax liability to | ||||||
| 11 | the Department
does not exceed $200, the Department may | ||||||
| 12 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 13 | with the return for January, February
and March of a given year | ||||||
| 14 | being due by April 20 of such year; with the
return for April, | ||||||
| 15 | May and June of a given year being due by July 20 of
such year; | ||||||
| 16 | with the return for July, August and September of a given
year | ||||||
| 17 | being due by October 20 of such year, and with the return for
| ||||||
| 18 | October, November and December of a given year being due by | ||||||
| 19 | January 20
of the following year. | ||||||
| 20 | If the serviceman is otherwise required to file a monthly | ||||||
| 21 | or quarterly
return and if the serviceman's average monthly tax | ||||||
| 22 | liability to the Department
does not exceed $50, the Department | ||||||
| 23 | may authorize his returns to be
filed on an annual basis, with | ||||||
| 24 | the return for a given year being due by
January 20 of the | ||||||
| 25 | following year. | ||||||
| 26 | Such quarter annual and annual returns, as to form and | ||||||
| |||||||
| |||||||
| 1 | substance,
shall be subject to the same requirements as monthly | ||||||
| 2 | returns. | ||||||
| 3 | Notwithstanding any other provision in this Act concerning | ||||||
| 4 | the time
within which a serviceman may file his return, in the | ||||||
| 5 | case of any
serviceman who ceases to engage in a kind of | ||||||
| 6 | business which makes him
responsible for filing returns under | ||||||
| 7 | this Act, such serviceman shall
file a final return under this | ||||||
| 8 | Act with the Department not more than 1
month after | ||||||
| 9 | discontinuing such business. | ||||||
| 10 | Where a serviceman collects the tax with respect to the | ||||||
| 11 | selling price of
property which he sells and the purchaser | ||||||
| 12 | thereafter returns such
property and the serviceman refunds the | ||||||
| 13 | selling price thereof to the
purchaser, such serviceman shall | ||||||
| 14 | also refund, to the purchaser, the tax
so collected from the | ||||||
| 15 | purchaser. When filing his return for the period
in which he | ||||||
| 16 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
| 17 | the amount of the tax so refunded by him to the purchaser from | ||||||
| 18 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
| 19 | occupation tax or
use tax which such serviceman may be required | ||||||
| 20 | to pay or remit to the
Department, as shown by such return, | ||||||
| 21 | provided that the amount of the tax
to be deducted shall | ||||||
| 22 | previously have been remitted to the Department by
such | ||||||
| 23 | serviceman. If the serviceman shall not previously have | ||||||
| 24 | remitted
the amount of such tax to the Department, he shall be | ||||||
| 25 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
| 26 | the purchaser. | ||||||
| |||||||
| |||||||
| 1 | Any serviceman filing a return hereunder shall also include | ||||||
| 2 | the total
tax upon the selling price of tangible personal | ||||||
| 3 | property purchased for use
by him as an incident to a sale of | ||||||
| 4 | service, and such serviceman shall remit
the amount of such tax | ||||||
| 5 | to the Department when filing such return. | ||||||
| 6 | If experience indicates such action to be practicable, the | ||||||
| 7 | Department
may prescribe and furnish a combination or joint | ||||||
| 8 | return which will
enable servicemen, who are required to file | ||||||
| 9 | returns hereunder and also
under the Service Occupation Tax | ||||||
| 10 | Act, to furnish all the return
information required by both | ||||||
| 11 | Acts on the one form. | ||||||
| 12 | Where the serviceman has more than one business registered | ||||||
| 13 | with the
Department under separate registration hereunder, | ||||||
| 14 | such serviceman shall
not file each return that is due as a | ||||||
| 15 | single return covering all such
registered businesses, but | ||||||
| 16 | shall file separate returns for each such
registered business. | ||||||
| 17 | Beginning January 1, 1990, each month the Department shall | ||||||
| 18 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
| 19 | the State Treasury,
the net revenue realized for the preceding | ||||||
| 20 | month from the 1% tax imposed under this Act. | ||||||
| 21 | Beginning January 1, 1990, each month the Department shall | ||||||
| 22 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
| 23 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 24 | general rate on transfers of
tangible personal property, other | ||||||
| 25 | than (i) tangible personal property which is
purchased outside | ||||||
| 26 | Illinois at retail from a retailer and which is titled or
| ||||||
| |||||||
| |||||||
| 1 | registered by an agency of this State's government and (ii) | ||||||
| 2 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
| 3 | for aviation fuel only applies for so long as the revenue use | ||||||
| 4 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 5 | binding on the State. | ||||||
| 6 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 7 | month the Department shall pay into the State Aviation Program | ||||||
| 8 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 9 | from the 6.25% general rate on the selling price of aviation | ||||||
| 10 | fuel, less an amount estimated by the Department to be required | ||||||
| 11 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 12 | under this Act, which amount shall be deposited into the | ||||||
| 13 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 14 | pay moneys into the State Aviation Program Fund and the | ||||||
| 15 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
| 16 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 17 | U.S.C. 47133 are binding on the State. | ||||||
| 18 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 19 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 20 | net revenue realized for the
preceding
month from the 1.25% | ||||||
| 21 | rate on the selling price of motor fuel and gasohol. | ||||||
| 22 | Beginning October 1, 2009, each month the Department shall | ||||||
| 23 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 24 | an amount estimated by the Department to represent 80% of the | ||||||
| 25 | net revenue realized for the preceding month from the sale of | ||||||
| 26 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| |||||||
| |||||||
| 1 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 2 | are now taxed at 6.25%. | ||||||
| 3 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 4 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 5 | collected under this Act, the Use Tax Act, the Service | ||||||
| 6 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 7 | amount equal to the average monthly deficit in the Underground | ||||||
| 8 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 9 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 10 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 11 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
| 12 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
| 13 | any State fiscal year. As used in this paragraph, the "average | ||||||
| 14 | monthly deficit" shall be equal to the difference between the | ||||||
| 15 | average monthly claims for payment by the fund and the average | ||||||
| 16 | monthly revenues deposited into the fund, excluding payments | ||||||
| 17 | made pursuant to this paragraph. | ||||||
| 18 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 19 | received by the Department under the Use Tax Act, this Act, the | ||||||
| 20 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 21 | Act, each month the Department shall deposit $500,000 into the | ||||||
| 22 | State Crime Laboratory Fund. | ||||||
| 23 | Of the remainder of the moneys received by the Department | ||||||
| 24 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 25 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 26 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
| |||||||
| |||||||
| 1 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
| 2 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
| 3 | may be, of the moneys received by the Department and
required | ||||||
| 4 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
| 5 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 6 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
| 7 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
| 8 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
| 9 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
| 10 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 11 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
| 12 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
| 13 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
| 14 | difference shall be immediately
paid into the Build Illinois | ||||||
| 15 | Fund from other moneys received by the
Department pursuant to | ||||||
| 16 | the Tax Acts; and further provided, that if on the
last | ||||||
| 17 | business day of any month the sum of (1) the Tax Act Amount | ||||||
| 18 | required
to be deposited into the Build Illinois Bond Account | ||||||
| 19 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
| 20 | transferred during such month to
the Build Illinois Fund from | ||||||
| 21 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
| 22 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
| 23 | the difference shall be immediately paid into the Build | ||||||
| 24 | Illinois
Fund from other moneys received by the Department | ||||||
| 25 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
| 26 | event shall the payments required under
the preceding proviso | ||||||
| |||||||
| |||||||
| 1 | result in aggregate payments into the Build Illinois
Fund | ||||||
| 2 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 3 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 4 | Specified Amount for
such fiscal year; and, further provided, | ||||||
| 5 | that the amounts payable into the
Build Illinois Fund under | ||||||
| 6 | this clause (b) shall be payable only until such
time as the | ||||||
| 7 | aggregate amount on deposit under each trust indenture securing
| ||||||
| 8 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
| 9 | Bond Act is
sufficient, taking into account any future | ||||||
| 10 | investment income, to fully
provide, in accordance with such | ||||||
| 11 | indenture, for the defeasance of or the
payment of the | ||||||
| 12 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 13 | secured by such indenture and on any Bonds expected to be | ||||||
| 14 | issued thereafter
and all fees and costs payable with respect | ||||||
| 15 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 16 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 17 | the last business day of
any month in which Bonds are | ||||||
| 18 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 19 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
| 20 | Account in the Build Illinois Fund in such month shall be less | ||||||
| 21 | than the
amount required to be transferred in such month from | ||||||
| 22 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
| 23 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
| 24 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
| 25 | shall be immediately paid from other moneys received by the
| ||||||
| 26 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
| ||||||||||||||||||||||
| ||||||||||||||||||||||
| 1 | provided,
however, that any amounts paid to the Build Illinois | |||||||||||||||||||||
| 2 | Fund in any fiscal
year pursuant to this sentence shall be | |||||||||||||||||||||
| 3 | deemed to constitute payments
pursuant to clause (b) of the | |||||||||||||||||||||
| 4 | preceding sentence and shall reduce the
amount otherwise | |||||||||||||||||||||
| 5 | payable for such fiscal year pursuant to clause (b) of the
| |||||||||||||||||||||
| 6 | preceding sentence. The moneys received by the Department | |||||||||||||||||||||
| 7 | pursuant to this
Act and required to be deposited into the | |||||||||||||||||||||
| 8 | Build Illinois Fund are subject
to the pledge, claim and charge | |||||||||||||||||||||
| 9 | set forth in Section 12 of the Build Illinois
Bond Act. | |||||||||||||||||||||
| 10 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||
| 11 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||
| 12 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||
| 13 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||
| 14 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||
| 15 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||
| 16 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||
| 17 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||
| 18 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||
| 19 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||
| 20 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||
| 21 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||
| ||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
| 2 | required under this Section for previous
months and years, | ||||||
| 3 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 4 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 5 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 6 | has been deposited. | ||||||
| 7 | Subject to payment of amounts into the Capital Projects | ||||||
| 8 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
| 9 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
| 10 | preceding paragraphs or in any amendments thereto hereafter | ||||||
| 11 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
| 12 | the Department shall each month deposit into the Aviation Fuel | ||||||
| 13 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
| 14 | be required for refunds of the 80% portion of the tax on | ||||||
| 15 | aviation fuel under this Act. The Department shall only deposit | ||||||
| 16 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
| 17 | paragraph for so long as the revenue use requirements of 49 | ||||||
| 18 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 19 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 20 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
| 21 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
| 22 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 23 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
| 24 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 25 | preceding month from the 6.25% general rate on the selling | ||||||
| 26 | price of tangible
personal property. | ||||||
| |||||||
| |||||||
| 1 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 2 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 3 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
| 4 | enacted, beginning with the receipt of the first
report of | ||||||
| 5 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 6 | period, the Department shall each month pay into the Energy | ||||||
| 7 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 8 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 9 | that was sold to an eligible business.
For purposes of this | ||||||
| 10 | paragraph, the term "eligible business" means a new
electric | ||||||
| 11 | generating facility certified pursuant to Section 605-332 of | ||||||
| 12 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 13 | Civil Administrative
Code of Illinois. | ||||||
| 14 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 15 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 16 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 17 | the preceding paragraphs or in any amendments to this Section | ||||||
| 18 | hereafter enacted, beginning on the first day of the first | ||||||
| 19 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 20 | effective date of Public Act 98-1098), each month, from the | ||||||
| 21 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 22 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 23 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 24 | the Department shall pay into the Tax Compliance and | ||||||
| 25 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 26 | fund additional auditors and compliance personnel at the | ||||||
| |||||||
| |||||||
| 1 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 2 | the cash receipts collected during the preceding fiscal year by | ||||||
| 3 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 4 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 5 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 6 | and use taxes administered by the Department. | ||||||
| 7 | Subject to payments of amounts into the Build Illinois | ||||||
| 8 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 9 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 10 | Compliance and Administration Fund as provided in this Section, | ||||||
| 11 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 12 | into the Downstate Public Transportation Fund the moneys | ||||||
| 13 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 14 | Public Transportation Act. | ||||||
| 15 | Subject to successful execution and delivery of a | ||||||
| 16 | public-private agreement between the public agency and private | ||||||
| 17 | entity and completion of the civic build, beginning on July 1, | ||||||
| 18 | 2023, of the remainder of the moneys received by the Department | ||||||
| 19 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 20 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 21 | the following specified deposits in the aggregate from | ||||||
| 22 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 23 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 24 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 25 | for distribution consistent with the Public-Private | ||||||
| 26 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| |||||||
| |||||||
| 1 | The moneys received by the Department pursuant to this Act and | ||||||
| 2 | required to be deposited into the Civic and Transit | ||||||
| 3 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
| 4 | charge set forth in Section 25-55 of the Public-Private | ||||||
| 5 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 6 | As used in this paragraph, "civic build", "private entity", | ||||||
| 7 | "public-private agreement", and "public agency" have the | ||||||
| 8 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 9 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 10 | Fiscal Year............................Total Deposit | ||||||
| 11 | 2024....................................$200,000,000 | ||||||
| 12 | 2025....................................$206,000,000 | ||||||
| 13 | 2026....................................$212,200,000 | ||||||
| 14 | 2027....................................$218,500,000 | ||||||
| 15 | 2028....................................$225,100,000 | ||||||
| 16 | 2029....................................$288,700,000 | ||||||
| 17 | 2030....................................$298,900,000 | ||||||
| 18 | 2031....................................$309,300,000 | ||||||
| 19 | 2032....................................$320,100,000 | ||||||
| 20 | 2033....................................$331,200,000 | ||||||
| 21 | 2034....................................$341,200,000 | ||||||
| 22 | 2035....................................$351,400,000 | ||||||
| 23 | 2036....................................$361,900,000 | ||||||
| 24 | 2037....................................$372,800,000 | ||||||
| 25 | 2038....................................$384,000,000 | ||||||
| 26 | 2039....................................$395,500,000 | ||||||
| |||||||
| |||||||
| 1 | 2040....................................$407,400,000 | ||||||
| 2 | 2041....................................$419,600,000 | ||||||
| 3 | 2042....................................$432,200,000 | ||||||
| 4 | 2043....................................$445,100,000 | ||||||
| 5 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 6 | the payment of amounts into the State and Local Sales Tax | ||||||
| 7 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
| 8 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
| 9 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
| 10 | Administration Fund as provided in this Section, the Department | ||||||
| 11 | shall pay each month into the Road Fund the amount estimated to | ||||||
| 12 | represent 16% of the net revenue realized from the taxes | ||||||
| 13 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
| 14 | until July 1, 2023, subject to the payment of amounts into the | ||||||
| 15 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
| 16 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 17 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 18 | Compliance and Administration Fund as provided in this Section, | ||||||
| 19 | the Department shall pay each month into the Road Fund the | ||||||
| 20 | amount estimated to represent 32% of the net revenue realized | ||||||
| 21 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 22 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 23 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
| 24 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 25 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 26 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| |||||||
| |||||||
| 1 | Fund as provided in this Section, the Department shall pay each | ||||||
| 2 | month into the Road Fund the amount estimated to represent 48% | ||||||
| 3 | of the net revenue realized from the taxes imposed on motor | ||||||
| 4 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
| 5 | 2025, subject to the payment of amounts into the State and | ||||||
| 6 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 7 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 8 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 9 | Compliance and Administration Fund as provided in this Section, | ||||||
| 10 | the Department shall pay each month into the Road Fund the | ||||||
| 11 | amount estimated to represent 64% of the net revenue realized | ||||||
| 12 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 13 | July 1, 2025, subject to the payment of amounts into the State | ||||||
| 14 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 15 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 16 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 17 | Compliance and Administration Fund as provided in this Section, | ||||||
| 18 | the Department shall pay each month into the Road Fund the | ||||||
| 19 | amount estimated to represent 80% of the net revenue realized | ||||||
| 20 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
| 21 | this paragraph "motor fuel" has the meaning given to that term | ||||||
| 22 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
| 23 | meaning given to that term in Section 3-40 of the Use Tax Act. | ||||||
| 24 | Of the remainder of the moneys received by the Department | ||||||
| 25 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
| 26 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
| |||||||
| |||||||
| 1 | reserved in a special account and used only for the transfer to | ||||||
| 2 | the Common School Fund as part of the monthly transfer from the | ||||||
| 3 | General Revenue Fund in accordance with Section 8a of the State | ||||||
| 4 | Finance Act. | ||||||
| 5 | As soon as possible after the first day of each month, upon | ||||||
| 6 | certification
of the Department of Revenue, the Comptroller | ||||||
| 7 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 8 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 9 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 10 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 11 | transfer is no longer required
and shall not be made. | ||||||
| 12 | Net revenue realized for a month shall be the revenue | ||||||
| 13 | collected by the State
pursuant to this Act, less the amount | ||||||
| 14 | paid out during that month as refunds
to taxpayers for | ||||||
| 15 | overpayment of liability. | ||||||
| 16 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 17 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 18 | 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 19 | 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 20 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 21 | Section 15-25. The Retailers' Occupation Tax Act is amended | ||||||
| 22 | by changing Section 3 as follows:
| ||||||
| 23 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
| 24 | Sec. 3. Except as provided in this Section, on or before | ||||||
| |||||||
| |||||||
| 1 | the twentieth
day of each calendar month, every person engaged | ||||||
| 2 | in the business of
selling tangible personal property at retail | ||||||
| 3 | in this State during the
preceding calendar month shall file a | ||||||
| 4 | return with the Department, stating: | ||||||
| 5 | 1. The name of the seller; | ||||||
| 6 | 2. His residence address and the address of his | ||||||
| 7 | principal place of
business and the address of the | ||||||
| 8 | principal place of business (if that is
a different | ||||||
| 9 | address) from which he engages in the business of selling
| ||||||
| 10 | tangible personal property at retail in this State; | ||||||
| 11 | 3. Total amount of receipts received by him during the | ||||||
| 12 | preceding
calendar month or quarter, as the case may be, | ||||||
| 13 | from sales of tangible
personal property, and from services | ||||||
| 14 | furnished, by him during such
preceding calendar month or | ||||||
| 15 | quarter; | ||||||
| 16 | 4. Total amount received by him during the preceding | ||||||
| 17 | calendar month or
quarter on charge and time sales of | ||||||
| 18 | tangible personal property, and from
services furnished, | ||||||
| 19 | by him prior to the month or quarter for which the return
| ||||||
| 20 | is filed; | ||||||
| 21 | 5. Deductions allowed by law; | ||||||
| 22 | 6. Gross receipts which were received by him during the | ||||||
| 23 | preceding
calendar month or quarter and upon the basis of | ||||||
| 24 | which the tax is imposed; | ||||||
| 25 | 7. The amount of credit provided in Section 2d of this | ||||||
| 26 | Act; | ||||||
| |||||||
| |||||||
| 1 | 8. The amount of tax due; | ||||||
| 2 | 9. The signature of the taxpayer; and | ||||||
| 3 | 10. Such other reasonable information as the | ||||||
| 4 | Department may require. | ||||||
| 5 | On and after January 1, 2018, except for returns for motor | ||||||
| 6 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 7 | to be registered with an agency of this State, with respect to | ||||||
| 8 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 9 | all returns required to be filed pursuant to this Act shall be | ||||||
| 10 | filed electronically. Retailers who demonstrate that they do | ||||||
| 11 | not have access to the Internet or demonstrate hardship in | ||||||
| 12 | filing electronically may petition the Department to waive the | ||||||
| 13 | electronic filing requirement. | ||||||
| 14 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 15 | the proper notice
and demand for signature by the Department, | ||||||
| 16 | the return shall be considered
valid and any amount shown to be | ||||||
| 17 | due on the return shall be deemed assessed. | ||||||
| 18 | Each return shall be accompanied by the statement of | ||||||
| 19 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
| 20 | claimed. | ||||||
| 21 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 22 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
| 23 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
| 24 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
| 25 | provides the
appropriate documentation as required by Section | ||||||
| 26 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
| |||||||
| |||||||
| 1 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
| 2 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
| 3 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
| 4 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
| 5 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
| 6 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
| 7 | Credit
reported on any original or amended return
filed under
| ||||||
| 8 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 9 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
| 10 | Purchaser Credit reported on annual returns due on or after | ||||||
| 11 | January 1, 2005 will be disallowed for periods prior to | ||||||
| 12 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
| 13 | used after September 30, 2003 through August 31, 2004 to
| ||||||
| 14 | satisfy any
tax liability imposed under this Act, including any | ||||||
| 15 | audit liability. | ||||||
| 16 | The Department may require returns to be filed on a | ||||||
| 17 | quarterly basis.
If so required, a return for each calendar | ||||||
| 18 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 19 | calendar month following the end of such
calendar quarter. The | ||||||
| 20 | taxpayer shall also file a return with the
Department for each | ||||||
| 21 | of the first two months of each calendar quarter, on or
before | ||||||
| 22 | the twentieth day of the following calendar month, stating: | ||||||
| 23 | 1. The name of the seller; | ||||||
| 24 | 2. The address of the principal place of business from | ||||||
| 25 | which he engages
in the business of selling tangible | ||||||
| 26 | personal property at retail in this State; | ||||||
| |||||||
| |||||||
| 1 | 3. The total amount of taxable receipts received by him | ||||||
| 2 | during the
preceding calendar month from sales of tangible | ||||||
| 3 | personal property by him
during such preceding calendar | ||||||
| 4 | month, including receipts from charge and
time sales, but | ||||||
| 5 | less all deductions allowed by law; | ||||||
| 6 | 4. The amount of credit provided in Section 2d of this | ||||||
| 7 | Act; | ||||||
| 8 | 5. The amount of tax due; and | ||||||
| 9 | 6. Such other reasonable information as the Department | ||||||
| 10 | may
require. | ||||||
| 11 | Every person engaged in the business of selling aviation | ||||||
| 12 | fuel at retail in this State during the preceding calendar | ||||||
| 13 | month shall, instead of reporting and paying tax as otherwise | ||||||
| 14 | required by this Section, report and pay such tax on a separate | ||||||
| 15 | aviation fuel tax return. The requirements related to the | ||||||
| 16 | return shall be as otherwise provided in this Section. | ||||||
| 17 | Notwithstanding any other provisions of this Act to the | ||||||
| 18 | contrary, retailers selling aviation fuel shall file all | ||||||
| 19 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
| 20 | payments by electronic means in the manner and form required by | ||||||
| 21 | the Department. For purposes of this Section, "aviation fuel" | ||||||
| 22 | means jet fuel and aviation gasoline. | ||||||
| 23 | Beginning on October 1, 2003, any person who is not a | ||||||
| 24 | licensed
distributor, importing distributor, or manufacturer, | ||||||
| 25 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
| 26 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
| |||||||
| |||||||
| 1 | a statement with the Department of Revenue, in a format
and at | ||||||
| 2 | a time prescribed by the Department, showing the total amount | ||||||
| 3 | paid for
alcoholic liquor purchased during the preceding month | ||||||
| 4 | and such other
information as is reasonably required by the | ||||||
| 5 | Department.
The Department may adopt rules to require
that this | ||||||
| 6 | statement be filed in an electronic or telephonic format. Such | ||||||
| 7 | rules
may provide for exceptions from the filing requirements | ||||||
| 8 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
| 9 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
| 10 | Liquor Control Act of 1934. | ||||||
| 11 | Beginning on October 1, 2003, every distributor, importing | ||||||
| 12 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
| 13 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
| 14 | Department of Revenue, no later than the 10th day of the
month | ||||||
| 15 | for the
preceding month during which transactions occurred, by | ||||||
| 16 | electronic means,
showing the
total amount of gross receipts | ||||||
| 17 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
| 18 | the preceding month to purchasers; identifying the purchaser to | ||||||
| 19 | whom it was
sold or
distributed; the purchaser's tax | ||||||
| 20 | registration number; and such other
information
reasonably | ||||||
| 21 | required by the Department. A distributor, importing | ||||||
| 22 | distributor, or manufacturer of alcoholic liquor must | ||||||
| 23 | personally deliver, mail, or provide by electronic means to | ||||||
| 24 | each retailer listed on the monthly statement a report | ||||||
| 25 | containing a cumulative total of that distributor's, importing | ||||||
| 26 | distributor's, or manufacturer's total sales of alcoholic | ||||||
| |||||||
| |||||||
| 1 | liquor to that retailer no later than the 10th day of the month | ||||||
| 2 | for the preceding month during which the transaction occurred. | ||||||
| 3 | The distributor, importing distributor, or manufacturer shall | ||||||
| 4 | notify the retailer as to the method by which the distributor, | ||||||
| 5 | importing distributor, or manufacturer will provide the sales | ||||||
| 6 | information. If the retailer is unable to receive the sales | ||||||
| 7 | information by electronic means, the distributor, importing | ||||||
| 8 | distributor, or manufacturer shall furnish the sales | ||||||
| 9 | information by personal delivery or by mail. For purposes of | ||||||
| 10 | this paragraph, the term "electronic means" includes, but is | ||||||
| 11 | not limited to, the use of a secure Internet website, e-mail, | ||||||
| 12 | or facsimile. | ||||||
| 13 | If a total amount of less than $1 is payable, refundable or | ||||||
| 14 | creditable,
such amount shall be disregarded if it is less than | ||||||
| 15 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
| 16 | Notwithstanding any other provision of this Act to the | ||||||
| 17 | contrary, retailers subject to tax on cannabis shall file all | ||||||
| 18 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 19 | by electronic means in the manner and form required by the | ||||||
| 20 | Department. | ||||||
| 21 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
| 22 | monthly tax liability of $150,000 or more shall
make all | ||||||
| 23 | payments required by rules of the
Department by electronic | ||||||
| 24 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 25 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 26 | all
payments required by rules of the Department by electronic | ||||||
| |||||||
| |||||||
| 1 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 2 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 3 | all
payments required by rules of the Department by electronic | ||||||
| 4 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 5 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 6 | payments required by rules of the Department by
electronic | ||||||
| 7 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 8 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 9 | other State and local
occupation and use tax laws administered | ||||||
| 10 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 11 | The term "average monthly tax liability" shall be the sum of | ||||||
| 12 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
| 13 | State and local occupation and use tax
laws administered by the | ||||||
| 14 | Department, for the immediately preceding calendar
year | ||||||
| 15 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 16 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 17 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 18 | all payments required by rules of the Department by
electronic | ||||||
| 19 | funds transfer. | ||||||
| 20 | Before August 1 of each year beginning in 1993, the | ||||||
| 21 | Department shall
notify all taxpayers required to make payments | ||||||
| 22 | by electronic funds
transfer. All taxpayers
required to make | ||||||
| 23 | payments by electronic funds transfer shall make those
payments | ||||||
| 24 | for
a minimum of one year beginning on October 1. | ||||||
| 25 | Any taxpayer not required to make payments by electronic | ||||||
| 26 | funds transfer may
make payments by electronic funds transfer | ||||||
| |||||||
| |||||||
| 1 | with
the permission of the Department. | ||||||
| 2 | All taxpayers required to make payment by electronic funds | ||||||
| 3 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 4 | payments by electronic funds
transfer shall make those payments | ||||||
| 5 | in the manner authorized by the Department. | ||||||
| 6 | The Department shall adopt such rules as are necessary to | ||||||
| 7 | effectuate a
program of electronic funds transfer and the | ||||||
| 8 | requirements of this Section. | ||||||
| 9 | Any amount which is required to be shown or reported on any | ||||||
| 10 | return or
other document under this Act shall, if such amount | ||||||
| 11 | is not a whole-dollar
amount, be increased to the nearest | ||||||
| 12 | whole-dollar amount in any case where
the fractional part of a | ||||||
| 13 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
| 14 | whole-dollar amount where the fractional part of a dollar is | ||||||
| 15 | less
than 50 cents. | ||||||
| 16 | If the retailer is otherwise required to file a monthly | ||||||
| 17 | return and if the
retailer's average monthly tax liability to | ||||||
| 18 | the Department does not exceed
$200, the Department may | ||||||
| 19 | authorize his returns to be filed on a quarter
annual basis, | ||||||
| 20 | with the return for January, February and March of a given
year | ||||||
| 21 | being due by April 20 of such year; with the return for April, | ||||||
| 22 | May and
June of a given year being due by July 20 of such year; | ||||||
| 23 | with the return for
July, August and September of a given year | ||||||
| 24 | being due by October 20 of such
year, and with the return for | ||||||
| 25 | October, November and December of a given
year being due by | ||||||
| 26 | January 20 of the following year. | ||||||
| |||||||
| |||||||
| 1 | If the retailer is otherwise required to file a monthly or | ||||||
| 2 | quarterly
return and if the retailer's average monthly tax | ||||||
| 3 | liability with the
Department does not exceed $50, the | ||||||
| 4 | Department may authorize his returns to
be filed on an annual | ||||||
| 5 | basis, with the return for a given year being due by
January 20 | ||||||
| 6 | of the following year. | ||||||
| 7 | Such quarter annual and annual returns, as to form and | ||||||
| 8 | substance,
shall be subject to the same requirements as monthly | ||||||
| 9 | returns. | ||||||
| 10 | Notwithstanding any other provision in this Act concerning | ||||||
| 11 | the time
within which a retailer may file his return, in the | ||||||
| 12 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 13 | which makes him responsible
for filing returns under this Act, | ||||||
| 14 | such retailer shall file a final
return under this Act with the | ||||||
| 15 | Department not more than one month after
discontinuing such | ||||||
| 16 | business. | ||||||
| 17 | Where the same person has more than one business registered | ||||||
| 18 | with the
Department under separate registrations under this | ||||||
| 19 | Act, such person may
not file each return that is due as a | ||||||
| 20 | single return covering all such
registered businesses, but | ||||||
| 21 | shall file separate returns for each such
registered business. | ||||||
| 22 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 23 | aircraft, and trailers that are required to be registered with | ||||||
| 24 | an agency of
this State, except as otherwise provided in this | ||||||
| 25 | Section, every
retailer selling this kind of tangible personal | ||||||
| 26 | property shall file,
with the Department, upon a form to be | ||||||
| |||||||
| |||||||
| 1 | prescribed and supplied by the
Department, a separate return | ||||||
| 2 | for each such item of tangible personal
property which the | ||||||
| 3 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
| 4 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
| 5 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
| 6 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
| 7 | retailer or trailer retailer for the purpose of resale
or (ii) | ||||||
| 8 | a retailer of aircraft, watercraft, motor vehicles, or trailers
| ||||||
| 9 | transfers more than one aircraft, watercraft, motor vehicle, or | ||||||
| 10 | trailer to a
purchaser for use as a qualifying rolling stock as | ||||||
| 11 | provided in Section 2-5 of
this Act, then
that seller may | ||||||
| 12 | report the transfer of all aircraft,
watercraft, motor vehicles | ||||||
| 13 | or trailers involved in that transaction to the
Department on | ||||||
| 14 | the same uniform invoice-transaction reporting return form. | ||||||
| 15 | For
purposes of this Section, "watercraft" means a Class 2, | ||||||
| 16 | Class 3, or Class 4
watercraft as defined in Section 3-2 of the | ||||||
| 17 | Boat Registration and Safety Act, a
personal watercraft, or any | ||||||
| 18 | boat equipped with an inboard motor. | ||||||
| 19 | In addition, with respect to motor vehicles, watercraft, | ||||||
| 20 | aircraft, and trailers that are required to be registered with | ||||||
| 21 | an agency of this State, every person who is engaged in the | ||||||
| 22 | business of leasing or renting such items and who, in | ||||||
| 23 | connection with such business, sells any such item to a | ||||||
| 24 | retailer for the purpose of resale is, notwithstanding any | ||||||
| 25 | other provision of this Section to the contrary, authorized to | ||||||
| 26 | meet the return-filing requirement of this Act by reporting the | ||||||
| |||||||
| |||||||
| 1 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
| 2 | trailers transferred for resale during a month to the | ||||||
| 3 | Department on the same uniform invoice-transaction reporting | ||||||
| 4 | return form on or before the 20th of the month following the | ||||||
| 5 | month in which the transfer takes place. Notwithstanding any | ||||||
| 6 | other provision of this Act to the contrary, all returns filed | ||||||
| 7 | under this paragraph must be filed by electronic means in the | ||||||
| 8 | manner and form as required by the Department. | ||||||
| 9 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
| 10 | aircraft, or trailers that are required to be registered with | ||||||
| 11 | an agency of
this State, so that all
retailers' occupation tax | ||||||
| 12 | liability is required to be reported, and is
reported, on such | ||||||
| 13 | transaction reporting returns and who is not otherwise
required | ||||||
| 14 | to file monthly or quarterly returns, need not file monthly or
| ||||||
| 15 | quarterly returns. However, those retailers shall be required | ||||||
| 16 | to
file returns on an annual basis. | ||||||
| 17 | The transaction reporting return, in the case of motor | ||||||
| 18 | vehicles
or trailers that are required to be registered with an | ||||||
| 19 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 20 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 21 | Code and must show the name and address of the
seller; the name | ||||||
| 22 | and address of the purchaser; the amount of the selling
price | ||||||
| 23 | including the amount allowed by the retailer for traded-in
| ||||||
| 24 | property, if any; the amount allowed by the retailer for the | ||||||
| 25 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 26 | which Section 1 of
this Act allows an exemption for the value | ||||||
| |||||||
| |||||||
| 1 | of traded-in property; the
balance payable after deducting such | ||||||
| 2 | trade-in allowance from the total
selling price; the amount of | ||||||
| 3 | tax due from the retailer with respect to
such transaction; the | ||||||
| 4 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 5 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 6 | due in that particular instance, if that is claimed to be the | ||||||
| 7 | fact);
the place and date of the sale; a sufficient | ||||||
| 8 | identification of the
property sold; such other information as | ||||||
| 9 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 10 | such other information as the Department
may reasonably | ||||||
| 11 | require. | ||||||
| 12 | The transaction reporting return in the case of watercraft
| ||||||
| 13 | or aircraft must show
the name and address of the seller; the | ||||||
| 14 | name and address of the
purchaser; the amount of the selling | ||||||
| 15 | price including the amount allowed
by the retailer for | ||||||
| 16 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 17 | for the traded-in tangible personal property, if any, to
the | ||||||
| 18 | extent to which Section 1 of this Act allows an exemption for | ||||||
| 19 | the
value of traded-in property; the balance payable after | ||||||
| 20 | deducting such
trade-in allowance from the total selling price; | ||||||
| 21 | the amount of tax due
from the retailer with respect to such | ||||||
| 22 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 23 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 24 | such tax is not due in that particular
instance, if that is | ||||||
| 25 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 26 | sufficient identification of the property sold, and such other
| ||||||
| |||||||
| |||||||
| 1 | information as the Department may reasonably require. | ||||||
| 2 | Such transaction reporting return shall be filed not later | ||||||
| 3 | than 20
days after the day of delivery of the item that is | ||||||
| 4 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 5 | than that if he chooses to
do so. The transaction reporting | ||||||
| 6 | return and tax remittance or proof of
exemption from the | ||||||
| 7 | Illinois use tax may be transmitted to the Department
by way of | ||||||
| 8 | the State agency with which, or State officer with whom the
| ||||||
| 9 | tangible personal property must be titled or registered (if | ||||||
| 10 | titling or
registration is required) if the Department and such | ||||||
| 11 | agency or State
officer determine that this procedure will | ||||||
| 12 | expedite the processing of
applications for title or | ||||||
| 13 | registration. | ||||||
| 14 | With each such transaction reporting return, the retailer | ||||||
| 15 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 16 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 17 | the case), to the Department or its
agents, whereupon the | ||||||
| 18 | Department shall issue, in the purchaser's name, a
use tax | ||||||
| 19 | receipt (or a certificate of exemption if the Department is
| ||||||
| 20 | satisfied that the particular sale is tax exempt) which such | ||||||
| 21 | purchaser
may submit to the agency with which, or State officer | ||||||
| 22 | with whom, he must
title or register the tangible personal | ||||||
| 23 | property that is involved (if
titling or registration is | ||||||
| 24 | required) in support of such purchaser's
application for an | ||||||
| 25 | Illinois certificate or other evidence of title or
registration | ||||||
| 26 | to such tangible personal property. | ||||||
| |||||||
| |||||||
| 1 | No retailer's failure or refusal to remit tax under this | ||||||
| 2 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 3 | retailer, from
obtaining his certificate of title or other | ||||||
| 4 | evidence of title or
registration (if titling or registration | ||||||
| 5 | is required) upon satisfying
the Department that such user has | ||||||
| 6 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 7 | Department shall adopt appropriate rules to carry out
the | ||||||
| 8 | mandate of this paragraph. | ||||||
| 9 | If the user who would otherwise pay tax to the retailer | ||||||
| 10 | wants the
transaction reporting return filed and the payment of | ||||||
| 11 | the tax or proof
of exemption made to the Department before the | ||||||
| 12 | retailer is willing to
take these actions and such user has not | ||||||
| 13 | paid the tax to the retailer,
such user may certify to the fact | ||||||
| 14 | of such delay by the retailer and may
(upon the Department | ||||||
| 15 | being satisfied of the truth of such certification)
transmit | ||||||
| 16 | the information required by the transaction reporting return
| ||||||
| 17 | and the remittance for tax or proof of exemption directly to | ||||||
| 18 | the
Department and obtain his tax receipt or exemption | ||||||
| 19 | determination, in
which event the transaction reporting return | ||||||
| 20 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 21 | credited by the Department to the
proper retailer's account | ||||||
| 22 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 23 | provided for in this Section being allowed. When the user pays
| ||||||
| 24 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 25 | same
amount and in the same form in which it would be remitted | ||||||
| 26 | if the tax had
been remitted to the Department by the retailer. | ||||||
| |||||||
| |||||||
| 1 | Refunds made by the seller during the preceding return | ||||||
| 2 | period to
purchasers, on account of tangible personal property | ||||||
| 3 | returned to the
seller, shall be allowed as a deduction under | ||||||
| 4 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
| 5 | may be, in case the
seller had theretofore included the | ||||||
| 6 | receipts from the sale of such
tangible personal property in a | ||||||
| 7 | return filed by him and had paid the tax
imposed by this Act | ||||||
| 8 | with respect to such receipts. | ||||||
| 9 | Where the seller is a corporation, the return filed on | ||||||
| 10 | behalf of such
corporation shall be signed by the president, | ||||||
| 11 | vice-president, secretary
or treasurer or by the properly | ||||||
| 12 | accredited agent of such corporation. | ||||||
| 13 | Where the seller is a limited liability company, the return | ||||||
| 14 | filed on behalf
of the limited liability company shall be | ||||||
| 15 | signed by a manager, member, or
properly accredited agent of | ||||||
| 16 | the limited liability company. | ||||||
| 17 | Except as provided in this Section, the retailer filing the | ||||||
| 18 | return
under this Section shall, at the time of filing such | ||||||
| 19 | return, pay to the
Department the amount of tax imposed by this | ||||||
| 20 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
| 21 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
| 22 | whichever is greater, which is allowed to
reimburse the | ||||||
| 23 | retailer for the expenses incurred in keeping records,
| ||||||
| 24 | preparing and filing returns, remitting the tax and supplying | ||||||
| 25 | data to
the Department on request. The discount under this | ||||||
| 26 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
| |||||||
| |||||||
| 1 | aviation fuel that is subject to the revenue use requirements | ||||||
| 2 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | ||||||
| 3 | pursuant to Section 2d
of this Act shall be included in the | ||||||
| 4 | amount on which such
2.1% or 1.75% discount is computed. In the | ||||||
| 5 | case of retailers who report
and pay the tax on a transaction | ||||||
| 6 | by transaction basis, as provided in this
Section, such | ||||||
| 7 | discount shall be taken with each such tax remittance
instead | ||||||
| 8 | of when such retailer files his periodic return. The discount | ||||||
| 9 | allowed under this Section is allowed only for returns that are | ||||||
| 10 | filed in the manner required by this Act. The Department may | ||||||
| 11 | disallow the discount for retailers whose certificate of | ||||||
| 12 | registration is revoked at the time the return is filed, but | ||||||
| 13 | only if the Department's decision to revoke the certificate of | ||||||
| 14 | registration has become final. | ||||||
| 15 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 16 | tax liability
to the Department
under this Act, the Use Tax | ||||||
| 17 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
| 18 | Act, excluding any liability for prepaid sales
tax to be | ||||||
| 19 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
| 20 | or more during the preceding 4 complete calendar quarters, he | ||||||
| 21 | shall file a
return with the Department each month by the 20th | ||||||
| 22 | day of the month next
following the month during which such tax | ||||||
| 23 | liability is incurred and shall
make payments to the Department | ||||||
| 24 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
| 25 | during which such liability is incurred.
On and after October | ||||||
| 26 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
| |||||||
| |||||||
| 1 | Department under this Act, the Use Tax Act, the Service | ||||||
| 2 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
| 3 | liability for prepaid sales tax
to be remitted in accordance | ||||||
| 4 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
| 5 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 6 | with
the Department each month by the 20th day of the month | ||||||
| 7 | next following the month
during which such tax liability is | ||||||
| 8 | incurred and shall make payment to the
Department on or before | ||||||
| 9 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
| 10 | liability is incurred.
If the month
during which such tax | ||||||
| 11 | liability is incurred began prior to January 1, 1985,
each | ||||||
| 12 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
| 13 | actual
liability for the month or an amount set by the | ||||||
| 14 | Department not to exceed
1/4 of the average monthly liability | ||||||
| 15 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
| 16 | calendar quarters (excluding the month of highest
liability and | ||||||
| 17 | the month of lowest liability in such 4 quarter period). If
the | ||||||
| 18 | month during which such tax liability is incurred begins on or | ||||||
| 19 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
| 20 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 21 | actual liability for the month or
27.5% of the taxpayer's | ||||||
| 22 | liability for the same calendar
month of the preceding year. If | ||||||
| 23 | the month during which such tax
liability is incurred begins on | ||||||
| 24 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
| 25 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
| 26 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
| |||||||
| |||||||
| 1 | liability for the same calendar month of the preceding year. If | ||||||
| 2 | the month
during which such tax liability is incurred begins on | ||||||
| 3 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
| 4 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
| 5 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
| 6 | the month or 25% of
the taxpayer's liability for the same | ||||||
| 7 | calendar month of the preceding year. If
the month during which | ||||||
| 8 | such tax liability is incurred begins on or after
January 1, | ||||||
| 9 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
| 10 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
| 11 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 12 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 13 | actual liability for the quarter monthly reporting period. The
| ||||||
| 14 | amount of such quarter monthly payments shall be credited | ||||||
| 15 | against
the final tax liability of the taxpayer's return for | ||||||
| 16 | that month. Before
October 1, 2000, once
applicable, the | ||||||
| 17 | requirement of the making of quarter monthly payments to
the | ||||||
| 18 | Department by taxpayers having an average monthly tax liability | ||||||
| 19 | of
$10,000 or more as determined in the manner provided above
| ||||||
| 20 | shall continue
until such taxpayer's average monthly liability | ||||||
| 21 | to the Department during
the preceding 4 complete calendar | ||||||
| 22 | quarters (excluding the month of highest
liability and the | ||||||
| 23 | month of lowest liability) is less than
$9,000, or until
such | ||||||
| 24 | taxpayer's average monthly liability to the Department as | ||||||
| 25 | computed for
each calendar quarter of the 4 preceding complete | ||||||
| 26 | calendar quarter period
is less than $10,000. However, if a | ||||||
| |||||||
| |||||||
| 1 | taxpayer can show the
Department that
a substantial change in | ||||||
| 2 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
| 3 | to anticipate that his average monthly tax liability for the
| ||||||
| 4 | reasonably foreseeable future will fall below the $10,000 | ||||||
| 5 | threshold
stated above, then
such taxpayer
may petition the | ||||||
| 6 | Department for a change in such taxpayer's reporting
status. On | ||||||
| 7 | and after October 1, 2000, once applicable, the requirement of
| ||||||
| 8 | the making of quarter monthly payments to the Department by | ||||||
| 9 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
| 10 | more as determined in the manner
provided above shall continue | ||||||
| 11 | until such taxpayer's average monthly liability
to the | ||||||
| 12 | Department during the preceding 4 complete calendar quarters | ||||||
| 13 | (excluding
the month of highest liability and the month of | ||||||
| 14 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
| 15 | average monthly liability to the Department as
computed for | ||||||
| 16 | each calendar quarter of the 4 preceding complete calendar | ||||||
| 17 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
| 18 | show the Department
that a substantial change in the taxpayer's | ||||||
| 19 | business has occurred which causes
the taxpayer to anticipate | ||||||
| 20 | that his average monthly tax liability for the
reasonably | ||||||
| 21 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
| 22 | above, then such taxpayer may petition the Department for a | ||||||
| 23 | change in such
taxpayer's reporting status. The Department | ||||||
| 24 | shall change such taxpayer's
reporting status
unless it finds | ||||||
| 25 | that such change is seasonal in nature and not likely to be
| ||||||
| 26 | long term. If any such quarter monthly payment is not paid at | ||||||
| |||||||
| |||||||
| 1 | the time or
in the amount required by this Section, then the | ||||||
| 2 | taxpayer shall be liable for
penalties and interest on the | ||||||
| 3 | difference
between the minimum amount due as a payment and the | ||||||
| 4 | amount of such quarter
monthly payment actually and timely | ||||||
| 5 | paid, except insofar as the
taxpayer has previously made | ||||||
| 6 | payments for that month to the Department in
excess of the | ||||||
| 7 | minimum payments previously due as provided in this Section.
| ||||||
| 8 | The Department shall make reasonable rules and regulations to | ||||||
| 9 | govern the
quarter monthly payment amount and quarter monthly | ||||||
| 10 | payment dates for
taxpayers who file on other than a calendar | ||||||
| 11 | monthly basis. | ||||||
| 12 | The provisions of this paragraph apply before October 1, | ||||||
| 13 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
| 14 | quarter monthly
payments as specified above, any taxpayer who | ||||||
| 15 | is required by Section 2d
of this Act to collect and remit | ||||||
| 16 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
| 17 | excess of $25,000 per month during the preceding
2 complete | ||||||
| 18 | calendar quarters, shall file a return with the Department as
| ||||||
| 19 | required by Section 2f and shall make payments to the | ||||||
| 20 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
| 21 | month during which such liability
is incurred. If the month | ||||||
| 22 | during which such tax liability is incurred
began prior to | ||||||
| 23 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
| 24 | each
payment shall be in an amount not less than 22.5% of the | ||||||
| 25 | taxpayer's actual
liability under Section 2d. If the month | ||||||
| 26 | during which such tax liability
is incurred begins on or after | ||||||
| |||||||
| |||||||
| 1 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
| 2 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
| 3 | of the taxpayer's liability for the same calendar month of the
| ||||||
| 4 | preceding calendar year. If the month during which such tax | ||||||
| 5 | liability is
incurred begins on or after January 1, 1987, each | ||||||
| 6 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 7 | actual liability for the month or
26.25% of the taxpayer's | ||||||
| 8 | liability for the same calendar month of the
preceding year. | ||||||
| 9 | The amount of such quarter monthly payments shall be
credited | ||||||
| 10 | against the final tax liability of the taxpayer's return for | ||||||
| 11 | that
month filed under this Section or Section 2f, as the case | ||||||
| 12 | may be. Once
applicable, the requirement of the making of | ||||||
| 13 | quarter monthly payments to
the Department pursuant to this | ||||||
| 14 | paragraph shall continue until such
taxpayer's average monthly | ||||||
| 15 | prepaid tax collections during the preceding 2
complete | ||||||
| 16 | calendar quarters is $25,000 or less. If any such quarter | ||||||
| 17 | monthly
payment is not paid at the time or in the amount | ||||||
| 18 | required, the taxpayer
shall be liable for penalties and | ||||||
| 19 | interest on such difference, except
insofar as the taxpayer has | ||||||
| 20 | previously made payments for that month in
excess of the | ||||||
| 21 | minimum payments previously due. | ||||||
| 22 | The provisions of this paragraph apply on and after October | ||||||
| 23 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
| 24 | make quarter monthly
payments as specified above, any taxpayer | ||||||
| 25 | who is required by Section 2d of this
Act to collect and remit | ||||||
| 26 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
| |||||||
| |||||||
| 1 | excess of $20,000 per month during the preceding 4 complete | ||||||
| 2 | calendar
quarters shall file a return with the Department as | ||||||
| 3 | required by Section 2f
and shall make payments to the | ||||||
| 4 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
| 5 | month during which the liability is incurred. Each payment
| ||||||
| 6 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
| 7 | liability for the
month or 25% of the taxpayer's liability for | ||||||
| 8 | the same calendar month of the
preceding year. The amount of | ||||||
| 9 | the quarter monthly payments shall be credited
against the | ||||||
| 10 | final tax liability of the taxpayer's return for that month | ||||||
| 11 | filed
under this Section or Section 2f, as the case may be. | ||||||
| 12 | Once applicable, the
requirement of the making of quarter | ||||||
| 13 | monthly payments to the Department
pursuant to this paragraph | ||||||
| 14 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
| 15 | collections during the preceding 4 complete calendar quarters
| ||||||
| 16 | (excluding the month of highest liability and the month of | ||||||
| 17 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
| 18 | average monthly liability to the
Department as computed for | ||||||
| 19 | each calendar quarter of the 4 preceding complete
calendar | ||||||
| 20 | quarters is less than $20,000. If any such quarter monthly | ||||||
| 21 | payment is
not paid at the time or in the amount required, the | ||||||
| 22 | taxpayer shall be liable
for penalties and interest on such | ||||||
| 23 | difference, except insofar as the taxpayer
has previously made | ||||||
| 24 | payments for that month in excess of the minimum payments
| ||||||
| 25 | previously due. | ||||||
| 26 | If any payment provided for in this Section exceeds
the | ||||||
| |||||||
| |||||||
| 1 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
| 2 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
| 3 | shown on an original
monthly return, the Department shall, if | ||||||
| 4 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
| 5 | memorandum no later than 30 days after the date of
payment. The | ||||||
| 6 | credit evidenced by such credit memorandum may
be assigned by | ||||||
| 7 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
| 8 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
| 9 | in
accordance with reasonable rules and regulations to be | ||||||
| 10 | prescribed by the
Department. If no such request is made, the | ||||||
| 11 | taxpayer may credit such excess
payment against tax liability | ||||||
| 12 | subsequently to be remitted to the Department
under this Act, | ||||||
| 13 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
| 14 | Use Tax Act, in accordance with reasonable rules and | ||||||
| 15 | regulations
prescribed by the Department. If the Department | ||||||
| 16 | subsequently determined
that all or any part of the credit | ||||||
| 17 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
| 18 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
| 19 | of the difference between the credit taken and that
actually | ||||||
| 20 | due, and that taxpayer shall be liable for penalties and | ||||||
| 21 | interest
on such difference. | ||||||
| 22 | If a retailer of motor fuel is entitled to a credit under | ||||||
| 23 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
| 24 | to the Department under
this Act for the month which the | ||||||
| 25 | taxpayer is filing a return, the
Department shall issue the | ||||||
| 26 | taxpayer a credit memorandum for the excess. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
| 3 | State treasury which
is hereby created, the net revenue | ||||||
| 4 | realized for the preceding month from
the 1% tax imposed under | ||||||
| 5 | this Act. | ||||||
| 6 | Beginning January 1, 1990, each month the Department shall | ||||||
| 7 | pay into
the County and Mass Transit District Fund, a special | ||||||
| 8 | fund in the State
treasury which is hereby created, 4% of the | ||||||
| 9 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 10 | general rate other than aviation fuel sold on or after December | ||||||
| 11 | 1, 2019. This exception for aviation fuel only applies for so | ||||||
| 12 | long as the revenue use requirements of 49 U.S.C. 47107(b) and | ||||||
| 13 | 49 U.S.C. 47133 are binding on the State. | ||||||
| 14 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 15 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 16 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 17 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 18 | September 1, 2010, each month the Department shall pay into the | ||||||
| 19 | County and Mass Transit District Fund 20% of the net revenue | ||||||
| 20 | realized for the preceding month from the 1.25% rate on the | ||||||
| 21 | selling price of sales tax holiday items. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 24 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 25 | the selling price of
tangible personal property other than | ||||||
| 26 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
| |||||||
| |||||||
| 1 | for aviation fuel only applies for so long as the revenue use | ||||||
| 2 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 3 | binding on the State. | ||||||
| 4 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 5 | month the Department shall pay into the State Aviation Program | ||||||
| 6 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 7 | from the 6.25% general rate on the selling price of aviation | ||||||
| 8 | fuel, less an amount estimated by the Department to be required | ||||||
| 9 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 10 | under this Act, which amount shall be deposited into the | ||||||
| 11 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 12 | pay moneys into the State Aviation Program Fund and the | ||||||
| 13 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
| 14 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 15 | U.S.C. 47133 are binding on the State. | ||||||
| 16 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 17 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 18 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 19 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
| 20 | 2010, each month the Department shall pay into the Local | ||||||
| 21 | Government Tax Fund 80% of the net revenue realized for the | ||||||
| 22 | preceding month from the 1.25% rate on the selling price of | ||||||
| 23 | sales tax holiday items. | ||||||
| 24 | Beginning October 1, 2009, each month the Department shall | ||||||
| 25 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 26 | an amount estimated by the Department to represent 80% of the | ||||||
| |||||||
| |||||||
| 1 | net revenue realized for the preceding month from the sale of | ||||||
| 2 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 3 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 4 | are now taxed at 6.25%. | ||||||
| 5 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 6 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 7 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 8 | the selling price of sorbents used in Illinois in the process | ||||||
| 9 | of sorbent injection as used to comply with the Environmental | ||||||
| 10 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 11 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 12 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
| 13 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 14 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 15 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 16 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
| 17 | average monthly deficit in the Underground Storage Tank Fund | ||||||
| 18 | during the prior year, as certified annually by the Illinois | ||||||
| 19 | Environmental Protection Agency, but the total payment into the | ||||||
| 20 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
| 21 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
| 22 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
| 23 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
| 24 | to the difference between the average monthly claims for | ||||||
| 25 | payment by the fund and the average monthly revenues deposited | ||||||
| 26 | into the fund, excluding payments made pursuant to this | ||||||
| |||||||
| |||||||
| 1 | paragraph. | ||||||
| 2 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 3 | received by the Department under the Use Tax Act, the Service | ||||||
| 4 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
| 5 | month the Department shall deposit $500,000 into the State | ||||||
| 6 | Crime Laboratory Fund. | ||||||
| 7 | Of the remainder of the moneys received by the Department | ||||||
| 8 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 9 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 10 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
| 11 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
| 12 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
| 13 | may be, of the moneys received by the Department and required | ||||||
| 14 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
| 15 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 16 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
| 17 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
| 18 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
| 19 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
| 20 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
| 21 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
| 22 | hereinafter
defined), an amount equal to the difference shall | ||||||
| 23 | be immediately paid into
the Build Illinois Fund from other | ||||||
| 24 | moneys received by the Department
pursuant to the Tax Acts; the | ||||||
| 25 | "Annual Specified Amount" means the amounts
specified below for | ||||||
| 26 | fiscal years 1986 through 1993: | ||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 10 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
| 11 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
| 12 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
| 13 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
| 14 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
| 15 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
| 16 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
| 17 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
| 18 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
| 19 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
| 20 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
| 21 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||||||
| 22 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||||||
| 23 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||||||||||||||
| 24 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||||||||||||||
| 25 | this clause (b)
for any fiscal year in excess of the greater of | |||||||||||||||||||||||||||||||||||||
| 26 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | |||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
| 2 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
| 3 | shall be payable only until such time as the aggregate amount | ||||||
| 4 | on
deposit under each trust indenture securing Bonds issued and | ||||||
| 5 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
| 6 | sufficient, taking into account
any future investment income, | ||||||
| 7 | to fully provide, in accordance with such
indenture, for the | ||||||
| 8 | defeasance of or the payment of the principal of,
premium, if | ||||||
| 9 | any, and interest on the Bonds secured by such indenture and on
| ||||||
| 10 | any Bonds expected to be issued thereafter and all fees and | ||||||
| 11 | costs payable
with respect thereto, all as certified by the | ||||||
| 12 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
| 13 | Management and Budget). If on the last
business day of any | ||||||
| 14 | month in which Bonds are
outstanding pursuant to the Build | ||||||
| 15 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
| 16 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
| 17 | month shall be less than the amount required to be transferred
| ||||||
| 18 | in such month from the Build Illinois Bond Account to the Build | ||||||
| 19 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
| 20 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
| 21 | deficiency shall be immediately
paid from other moneys received | ||||||
| 22 | by the Department pursuant to the Tax Acts
to the Build | ||||||
| 23 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
| 24 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
| 25 | sentence shall be
deemed to constitute payments pursuant to | ||||||
| 26 | clause (b) of the first sentence
of this paragraph and shall | ||||||
| |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| 1 | reduce the amount otherwise payable for such
fiscal year | ||||||||||||||||||||||||||||||||||||
| 2 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||||||||||||
| 3 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||||||||||||
| 4 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||
| 5 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||
| 6 | Act. | ||||||||||||||||||||||||||||||||||||
| 7 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||
| 8 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||
| 9 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||
| 10 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||
| 11 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||
| 12 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||
| 13 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||
| 14 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||
| 15 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||
| 16 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||
| 17 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||
| 18 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 2 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 3 | has been deposited. | ||||||
| 4 | Subject to payment of amounts into the Capital Projects | ||||||
| 5 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
| 6 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
| 7 | preceding paragraphs or in any amendments thereto hereafter | ||||||
| 8 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
| 9 | the Department shall each month deposit into the Aviation Fuel | ||||||
| 10 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
| 11 | be required for refunds of the 80% portion of the tax on | ||||||
| 12 | aviation fuel under this Act. The Department shall only deposit | ||||||
| 13 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
| 14 | paragraph for so long as the revenue use requirements of 49 | ||||||
| 15 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 16 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 17 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 18 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
| 19 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 20 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
| 21 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
| 22 | preceding month from the 6.25% general rate on the selling
| ||||||
| 23 | price of tangible personal property. | ||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 25 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 26 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| |||||||
| |||||||
| 1 | enacted, beginning with the receipt of the first
report of | ||||||
| 2 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 3 | period, the Department shall each month pay into the Energy | ||||||
| 4 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 5 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 6 | that was sold to an eligible business.
For purposes of this | ||||||
| 7 | paragraph, the term "eligible business" means a new
electric | ||||||
| 8 | generating facility certified pursuant to Section 605-332 of | ||||||
| 9 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
| 10 | Civil Administrative Code of Illinois. | ||||||
| 11 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 12 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 13 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 14 | the preceding paragraphs or in any amendments to this Section | ||||||
| 15 | hereafter enacted, beginning on the first day of the first | ||||||
| 16 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 17 | effective date of Public Act 98-1098), each month, from the | ||||||
| 18 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 19 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 20 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 21 | the Department shall pay into the Tax Compliance and | ||||||
| 22 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 23 | fund additional auditors and compliance personnel at the | ||||||
| 24 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 25 | the cash receipts collected during the preceding fiscal year by | ||||||
| 26 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| |||||||
| |||||||
| 1 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 2 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 3 | and use taxes administered by the Department. | ||||||
| 4 | Subject to payments of amounts into the Build Illinois | ||||||
| 5 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 6 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 7 | Compliance and Administration Fund as provided in this Section, | ||||||
| 8 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 9 | into the Downstate Public Transportation Fund the moneys | ||||||
| 10 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 11 | Public Transportation Act. | ||||||
| 12 | Subject to successful execution and delivery of a | ||||||
| 13 | public-private agreement between the public agency and private | ||||||
| 14 | entity and completion of the civic build, beginning on July 1, | ||||||
| 15 | 2023, of the remainder of the moneys received by the Department | ||||||
| 16 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 17 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 18 | the following specified deposits in the aggregate from | ||||||
| 19 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 20 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 21 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 22 | for distribution consistent with the Public-Private | ||||||
| 23 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 24 | The moneys received by the Department pursuant to this Act and | ||||||
| 25 | required to be deposited into the Civic and Transit | ||||||
| 26 | Infrastructure Fund are subject to the pledge, claim and charge | ||||||
| |||||||
| |||||||
| 1 | set forth in Section 25-55 of the Public-Private Partnership | ||||||
| 2 | for Civic and Transit Infrastructure Project Act. As used in | ||||||
| 3 | this paragraph, "civic build", "private entity", | ||||||
| 4 | "public-private agreement", and "public agency" have the | ||||||
| 5 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 6 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 7 | Fiscal Year.............................Total Deposit | ||||||
| 8 | 2024.....................................$200,000,000 | ||||||
| 9 | 2025....................................$206,000,000 | ||||||
| 10 | 2026....................................$212,200,000 | ||||||
| 11 | 2027....................................$218,500,000 | ||||||
| 12 | 2028....................................$225,100,000 | ||||||
| 13 | 2029....................................$288,700,000 | ||||||
| 14 | 2030....................................$298,900,000 | ||||||
| 15 | 2031....................................$309,300,000 | ||||||
| 16 | 2032....................................$320,100,000 | ||||||
| 17 | 2033....................................$331,200,000 | ||||||
| 18 | 2034....................................$341,200,000 | ||||||
| 19 | 2035....................................$351,400,000 | ||||||
| 20 | 2036....................................$361,900,000 | ||||||
| 21 | 2037....................................$372,800,000 | ||||||
| 22 | 2038....................................$384,000,000 | ||||||
| 23 | 2039....................................$395,500,000 | ||||||
| 24 | 2040....................................$407,400,000 | ||||||
| 25 | 2041....................................$419,600,000 | ||||||
| 26 | 2042....................................$432,200,000 | ||||||
| |||||||
| |||||||
| 1 | 2043....................................$445,100,000 | ||||||
| 2 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 3 | the payment of amounts into the County and Mass Transit | ||||||
| 4 | District Fund, the Local Government Tax Fund, the Build | ||||||
| 5 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
| 6 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
| 7 | and the Tax Compliance and Administration Fund as provided in | ||||||
| 8 | this Section, the Department shall pay each month into the Road | ||||||
| 9 | Fund the amount estimated to represent 16% of the net revenue | ||||||
| 10 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
| 11 | Beginning July 1, 2022 and until July 1, 2023, subject to the | ||||||
| 12 | payment of amounts into the County and Mass Transit District | ||||||
| 13 | Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||||||
| 14 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 15 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 16 | Compliance and Administration Fund as provided in this Section, | ||||||
| 17 | the Department shall pay each month into the Road Fund the | ||||||
| 18 | amount estimated to represent 32% of the net revenue realized | ||||||
| 19 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 20 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 21 | amounts into the County and Mass Transit District Fund, the | ||||||
| 22 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
| 23 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 24 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 25 | Compliance and Administration Fund as provided in this Section, | ||||||
| 26 | the Department shall pay each month into the Road Fund the | ||||||
| |||||||
| |||||||
| 1 | amount estimated to represent 48% of the net revenue realized | ||||||
| 2 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 3 | July 1, 2024 and until July 1, 2025, subject to the payment of | ||||||
| 4 | amounts into the County and Mass Transit District Fund, the | ||||||
| 5 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
| 6 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 7 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 8 | Compliance and Administration Fund as provided in this Section, | ||||||
| 9 | the Department shall pay each month into the Road Fund the | ||||||
| 10 | amount estimated to represent 64% of the net revenue realized | ||||||
| 11 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 12 | July 1, 2025, subject to the payment of amounts into the County | ||||||
| 13 | and Mass Transit District Fund, the Local Government Tax Fund, | ||||||
| 14 | the Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 15 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 16 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 17 | Fund as provided in this Section, the Department shall pay each | ||||||
| 18 | month into the Road Fund the amount estimated to represent 80% | ||||||
| 19 | of the net revenue realized from the taxes imposed on motor | ||||||
| 20 | fuel and gasohol. As used in this paragraph "motor fuel" has | ||||||
| 21 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
| 22 | Tax Act, and "gasohol" has the meaning given to that term in | ||||||
| 23 | Section 3-40 of the Use Tax Act. | ||||||
| 24 | Of the remainder of the moneys received by the Department | ||||||
| 25 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
| 26 | Treasury and 25% shall
be reserved in a special account and | ||||||
| |||||||
| |||||||
| 1 | used only for the transfer to the
Common School Fund as part of | ||||||
| 2 | the monthly transfer from the General Revenue
Fund in | ||||||
| 3 | accordance with Section 8a of the State Finance Act. | ||||||
| 4 | The Department may, upon separate written notice to a | ||||||
| 5 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 6 | Department on a form
prescribed by the Department within not | ||||||
| 7 | less than 60 days after receipt
of the notice an annual | ||||||
| 8 | information return for the tax year specified in
the notice. | ||||||
| 9 | Such annual return to the Department shall include a
statement | ||||||
| 10 | of gross receipts as shown by the retailer's last Federal | ||||||
| 11 | income
tax return. If the total receipts of the business as | ||||||
| 12 | reported in the
Federal income tax return do not agree with the | ||||||
| 13 | gross receipts reported to
the Department of Revenue for the | ||||||
| 14 | same period, the retailer shall attach
to his annual return a | ||||||
| 15 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 16 | reasons for the difference. The retailer's annual
return to the | ||||||
| 17 | Department shall also disclose the cost of goods sold by
the | ||||||
| 18 | retailer during the year covered by such return, opening and | ||||||
| 19 | closing
inventories of such goods for such year, costs of goods | ||||||
| 20 | used from stock
or taken from stock and given away by the | ||||||
| 21 | retailer during such year,
payroll information of the | ||||||
| 22 | retailer's business during such year and any
additional | ||||||
| 23 | reasonable information which the Department deems would be
| ||||||
| 24 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 25 | or annual
returns filed by such retailer as provided for in | ||||||
| 26 | this Section. | ||||||
| |||||||
| |||||||
| 1 | If the annual information return required by this Section | ||||||
| 2 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 3 | as follows: | ||||||
| 4 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 5 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 6 | taxpayer under
this Act during the period to be covered by | ||||||
| 7 | the annual return for each
month or fraction of a month | ||||||
| 8 | until such return is filed as required, the
penalty to be | ||||||
| 9 | assessed and collected in the same manner as any other
| ||||||
| 10 | penalty provided for in this Act. | ||||||
| 11 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 12 | be
liable for a penalty as described in Section 3-4 of the | ||||||
| 13 | Uniform Penalty and
Interest Act. | ||||||
| 14 | The chief executive officer, proprietor, owner or highest | ||||||
| 15 | ranking
manager shall sign the annual return to certify the | ||||||
| 16 | accuracy of the
information contained therein. Any person who | ||||||
| 17 | willfully signs the
annual return containing false or | ||||||
| 18 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 19 | accordingly. The annual return form prescribed
by the | ||||||
| 20 | Department shall include a warning that the person signing the
| ||||||
| 21 | return may be liable for perjury. | ||||||
| 22 | The provisions of this Section concerning the filing of an | ||||||
| 23 | annual
information return do not apply to a retailer who is not | ||||||
| 24 | required to
file an income tax return with the United States | ||||||
| 25 | Government. | ||||||
| 26 | As soon as possible after the first day of each month, upon | ||||||
| |||||||
| |||||||
| 1 | certification
of the Department of Revenue, the Comptroller | ||||||
| 2 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 3 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 4 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 5 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
| 6 | transfer is no longer required
and shall not be made. | ||||||
| 7 | Net revenue realized for a month shall be the revenue | ||||||
| 8 | collected by the
State pursuant to this Act, less the amount | ||||||
| 9 | paid out during that month as
refunds to taxpayers for | ||||||
| 10 | overpayment of liability. | ||||||
| 11 | For greater simplicity of administration, manufacturers, | ||||||
| 12 | importers
and wholesalers whose products are sold at retail in | ||||||
| 13 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 14 | assume the responsibility
for accounting and paying to the | ||||||
| 15 | Department all tax accruing under this
Act with respect to such | ||||||
| 16 | sales, if the retailers who are affected do not
make written | ||||||
| 17 | objection to the Department to this arrangement. | ||||||
| 18 | Any person who promotes, organizes, provides retail | ||||||
| 19 | selling space for
concessionaires or other types of sellers at | ||||||
| 20 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
| 21 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
| 22 | events, including any transient merchant as defined by Section | ||||||
| 23 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
| 24 | report with the
Department providing the name of the merchant's | ||||||
| 25 | business, the name of the
person or persons engaged in | ||||||
| 26 | merchant's business, the permanent address and
Illinois | ||||||
| |||||||
| |||||||
| 1 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
| 2 | the
dates and location of the event and other reasonable | ||||||
| 3 | information that the
Department may require. The report must be | ||||||
| 4 | filed not later than the 20th day
of the month next following | ||||||
| 5 | the month during which the event with retail sales
was held. | ||||||
| 6 | Any person who fails to file a report required by this Section
| ||||||
| 7 | commits a business offense and is subject to a fine not to | ||||||
| 8 | exceed $250. | ||||||
| 9 | Any person engaged in the business of selling tangible | ||||||
| 10 | personal
property at retail as a concessionaire or other type | ||||||
| 11 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
| 12 | flea markets and similar
exhibitions or events, or any | ||||||
| 13 | transient merchants, as defined by Section 2
of the Transient | ||||||
| 14 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
| 15 | the amount of such sales to the Department and to make a daily | ||||||
| 16 | payment of
the full amount of tax due. The Department shall | ||||||
| 17 | impose this
requirement when it finds that there is a | ||||||
| 18 | significant risk of loss of
revenue to the State at such an | ||||||
| 19 | exhibition or event. Such a finding
shall be based on evidence | ||||||
| 20 | that a substantial number of concessionaires
or other sellers | ||||||
| 21 | who are not residents of Illinois will be engaging in
the | ||||||
| 22 | business of selling tangible personal property at retail at the
| ||||||
| 23 | exhibition or event, or other evidence of a significant risk of | ||||||
| 24 | loss of revenue
to the State. The Department shall notify | ||||||
| 25 | concessionaires and other sellers
affected by the imposition of | ||||||
| 26 | this requirement. In the absence of
notification by the | ||||||
| |||||||
| |||||||
| 1 | Department, the concessionaires and other sellers
shall file | ||||||
| 2 | their returns as otherwise required in this Section. | ||||||
| 3 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 4 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 5 | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 6 | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 7 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 8 | Section 15-30. The Motor Fuel Tax Law is amended by | ||||||
| 9 | changing Sections 2 and 8 as follows:
| ||||||
| 10 | (35 ILCS 505/2) (from Ch. 120, par. 418)
| ||||||
| 11 | Sec. 2.
A tax is imposed on the privilege of operating | ||||||
| 12 | motor vehicles
upon the public highways and recreational-type | ||||||
| 13 | watercraft upon the waters
of this State.
| ||||||
| 14 | (a) Prior to August 1, 1989, the tax is imposed at the rate | ||||||
| 15 | of 13 cents
per gallon on all motor fuel used in motor vehicles | ||||||
| 16 | operating on the public
highways and recreational type | ||||||
| 17 | watercraft operating upon the waters of this
State. Beginning | ||||||
| 18 | on August 1, 1989 and until January 1, 1990, the rate of the
| ||||||
| 19 | tax imposed in this paragraph shall be 16 cents per gallon. | ||||||
| 20 | Beginning January
1, 1990 and until July 1, 2019, the rate of | ||||||
| 21 | tax imposed in this paragraph, including the tax on compressed | ||||||
| 22 | natural gas, shall be 19 cents per
gallon. Beginning July 1, | ||||||
| 23 | 2019, the rate of tax imposed in this paragraph shall be 38 | ||||||
| 24 | cents per gallon and increased on July 1 of each subsequent | ||||||
| |||||||
| |||||||
| 1 | year by an amount equal to the percentage increase, if any, in | ||||||
| 2 | the Consumer Price Index for All Urban Consumers for all items | ||||||
| 3 | published by the United States Department of Labor for the 12 | ||||||
| 4 | months ending in March of each year. The rate shall be rounded | ||||||
| 5 | to the nearest one-tenth of one cent.
| ||||||
| 6 | (b) Until July 1, 2019, the tax on the privilege of | ||||||
| 7 | operating motor vehicles which use diesel
fuel, liquefied | ||||||
| 8 | natural gas, or propane shall be the rate according to | ||||||
| 9 | paragraph (a) plus an additional 2 1/2
cents per gallon. | ||||||
| 10 | Beginning July 1, 2019, the tax on the privilege of operating | ||||||
| 11 | motor vehicles which use diesel fuel, liquefied natural gas, or | ||||||
| 12 | propane shall be the rate according to subsection (a) plus an | ||||||
| 13 | additional 7.5 cents per gallon. "Diesel fuel" is defined as | ||||||
| 14 | any product
intended
for use or offered for sale as a fuel for | ||||||
| 15 | engines in which the fuel is injected
into the combustion | ||||||
| 16 | chamber and ignited by pressure without electric spark.
| ||||||
| 17 | (c) A tax is imposed upon the privilege of engaging in the | ||||||
| 18 | business of
selling motor fuel as a retailer or reseller on all | ||||||
| 19 | motor fuel used in motor
vehicles operating on the public | ||||||
| 20 | highways and recreational type watercraft
operating upon the | ||||||
| 21 | waters of this State: (1) at the rate of 3 cents per gallon
on | ||||||
| 22 | motor fuel owned or possessed by such retailer or reseller at | ||||||
| 23 | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per | ||||||
| 24 | gallon on motor fuel owned
or possessed by such retailer or | ||||||
| 25 | reseller at 12:01 A.M. on January 1, 1990.
| ||||||
| 26 | Retailers and resellers who are subject to this additional | ||||||
| |||||||
| |||||||
| 1 | tax shall be
required to inventory such motor fuel and pay this | ||||||
| 2 | additional tax in a
manner prescribed by the Department of | ||||||
| 3 | Revenue.
| ||||||
| 4 | The tax imposed in this paragraph (c) shall be in addition | ||||||
| 5 | to all other
taxes imposed by the State of Illinois or any unit | ||||||
| 6 | of local government in this
State.
| ||||||
| 7 | (d) Except as provided in Section 2a, the collection of a | ||||||
| 8 | tax based on
gallonage of gasoline used for the propulsion of | ||||||
| 9 | any aircraft is prohibited
on and after October 1, 1979, and | ||||||
| 10 | the collection of a tax based on gallonage of special fuel used | ||||||
| 11 | for the propulsion of any aircraft is prohibited on and after | ||||||
| 12 | December 1, 2019.
| ||||||
| 13 | (e) The collection of a tax, based on gallonage of all | ||||||
| 14 | products commonly or
commercially known or sold as 1-K | ||||||
| 15 | kerosene, regardless of its classification
or uses, is | ||||||
| 16 | prohibited (i) on and after July 1, 1992 until December 31, | ||||||
| 17 | 1999,
except when the 1-K kerosene is either: (1) delivered | ||||||
| 18 | into bulk storage
facilities of a bulk user, or (2) delivered | ||||||
| 19 | directly into the fuel supply tanks
of motor vehicles and (ii) | ||||||
| 20 | on and after January 1, 2000. Beginning on January
1, 2000, the | ||||||
| 21 | collection of a tax, based on gallonage of all products | ||||||
| 22 | commonly
or commercially known or sold as 1-K kerosene, | ||||||
| 23 | regardless of its classification
or uses, is prohibited except | ||||||
| 24 | when the 1-K kerosene is delivered directly into
a storage tank | ||||||
| 25 | that is located at a facility that has withdrawal facilities
| ||||||
| 26 | that are readily accessible to and are capable of dispensing | ||||||
| |||||||
| |||||||
| 1 | 1-K kerosene into
the fuel supply tanks of motor vehicles. For | ||||||
| 2 | purposes of this subsection (e), a facility is considered to | ||||||
| 3 | have withdrawal facilities that are not "readily accessible to | ||||||
| 4 | and capable of dispensing 1-K kerosene into the fuel supply | ||||||
| 5 | tanks of motor vehicles" only if the 1-K kerosene is delivered | ||||||
| 6 | from: (i) a dispenser hose that is short enough so that it will | ||||||
| 7 | not reach the fuel supply tank of a motor vehicle or (ii) a | ||||||
| 8 | dispenser that is enclosed by a fence or other physical barrier | ||||||
| 9 | so that a vehicle cannot pull alongside the dispenser to permit | ||||||
| 10 | fueling.
| ||||||
| 11 | Any person who sells or uses 1-K kerosene for use in motor | ||||||
| 12 | vehicles upon
which the tax imposed by this Law has not been | ||||||
| 13 | paid shall be liable for any
tax due on the sales or use of 1-K | ||||||
| 14 | kerosene.
| ||||||
| 15 | (Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32, | ||||||
| 16 | eff. 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 17 | (35 ILCS 505/8) (from Ch. 120, par. 424)
| ||||||
| 18 | Sec. 8. Except as provided in subsection (a-1) of this | ||||||
| 19 | Section, Section 8a, subdivision
(h)(1) of Section 12a, Section | ||||||
| 20 | 13a.6, and items
13, 14, 15, and 16 of Section 15, all money | ||||||
| 21 | received by the Department under
this Act, including payments | ||||||
| 22 | made to the Department by
member jurisdictions participating in | ||||||
| 23 | the International Fuel Tax Agreement,
shall be deposited in a | ||||||
| 24 | special fund in the State treasury, to be known as the
"Motor | ||||||
| 25 | Fuel Tax Fund", and shall be used as follows:
| ||||||
| |||||||
| |||||||
| 1 | (a) 2 1/2 cents per gallon of the tax collected on special | ||||||
| 2 | fuel under
paragraph (b) of Section 2 and Section 13a of this | ||||||
| 3 | Act shall be transferred
to the State Construction Account Fund | ||||||
| 4 | in the State Treasury; the remainder of the tax collected on | ||||||
| 5 | special fuel under
paragraph (b) of Section 2 and Section 13a | ||||||
| 6 | of this Act shall be deposited into the Road Fund;
| ||||||
| 7 | (a-1) Beginning on July 1, 2019, an amount equal to the | ||||||
| 8 | amount of tax collected under subsection (a) of Section 2 as a | ||||||
| 9 | result of the increase in the tax rate under this amendatory | ||||||
| 10 | Act of the 101st General Assembly shall be transferred each | ||||||
| 11 | month into the Transportation Renewal Fund. | ||||||
| 12 | (b) $420,000 shall be transferred each month to the State | ||||||
| 13 | Boating Act
Fund to be used by the Department of Natural | ||||||
| 14 | Resources for the purposes
specified in Article X of the Boat | ||||||
| 15 | Registration and Safety Act;
| ||||||
| 16 | (c) $3,500,000 shall be transferred each month to the Grade | ||||||
| 17 | Crossing
Protection Fund to be used as follows: not less than | ||||||
| 18 | $12,000,000 each fiscal
year shall be used for the construction | ||||||
| 19 | or reconstruction of rail highway grade
separation structures; | ||||||
| 20 | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | ||||||
| 21 | fiscal year 2010 and each fiscal
year
thereafter shall be | ||||||
| 22 | transferred to the Transportation
Regulatory Fund and shall be | ||||||
| 23 | accounted for as part of the rail carrier
portion of such funds | ||||||
| 24 | and shall be used to pay the cost of administration
of the | ||||||
| 25 | Illinois Commerce Commission's railroad safety program in | ||||||
| 26 | connection
with its duties under subsection (3) of Section | ||||||
| |||||||
| |||||||
| 1 | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | ||||||
| 2 | used by the Department of Transportation
upon order of the | ||||||
| 3 | Illinois Commerce Commission, to pay that part of the
cost | ||||||
| 4 | apportioned by such Commission to the State to cover the | ||||||
| 5 | interest
of the public in the use of highways, roads, streets, | ||||||
| 6 | or
pedestrian walkways in the
county highway system, township | ||||||
| 7 | and district road system, or municipal
street system as defined | ||||||
| 8 | in the Illinois Highway Code, as the same may
from time to time | ||||||
| 9 | be amended, for separation of grades, for installation,
| ||||||
| 10 | construction or reconstruction of crossing protection or | ||||||
| 11 | reconstruction,
alteration, relocation including construction | ||||||
| 12 | or improvement of any
existing highway necessary for access to | ||||||
| 13 | property or improvement of any
grade crossing and grade | ||||||
| 14 | crossing surface including the necessary highway approaches | ||||||
| 15 | thereto of any
railroad across the highway or public road, or | ||||||
| 16 | for the installation,
construction, reconstruction, or | ||||||
| 17 | maintenance of a pedestrian walkway over or
under a railroad | ||||||
| 18 | right-of-way, as provided for in and in
accordance with Section | ||||||
| 19 | 18c-7401 of the Illinois Vehicle Code.
The Commission may order | ||||||
| 20 | up to $2,000,000 per year in Grade Crossing Protection Fund | ||||||
| 21 | moneys for the improvement of grade crossing surfaces and up to | ||||||
| 22 | $300,000 per year for the maintenance and renewal of 4-quadrant | ||||||
| 23 | gate vehicle detection systems located at non-high speed rail | ||||||
| 24 | grade crossings. The Commission shall not order more than | ||||||
| 25 | $2,000,000 per year in Grade
Crossing Protection Fund moneys | ||||||
| 26 | for pedestrian walkways.
In entering orders for projects for | ||||||
| |||||||
| |||||||
| 1 | which payments from the Grade Crossing
Protection Fund will be | ||||||
| 2 | made, the Commission shall account for expenditures
authorized | ||||||
| 3 | by the orders on a cash rather than an accrual basis. For | ||||||
| 4 | purposes
of this requirement an "accrual basis" assumes that | ||||||
| 5 | the total cost of the
project is expended in the fiscal year in | ||||||
| 6 | which the order is entered, while a
"cash basis" allocates the | ||||||
| 7 | cost of the project among fiscal years as
expenditures are | ||||||
| 8 | actually made. To meet the requirements of this subsection,
the | ||||||
| 9 | Illinois Commerce Commission shall develop annual and 5-year | ||||||
| 10 | project plans
of rail crossing capital improvements that will | ||||||
| 11 | be paid for with moneys from
the Grade Crossing Protection | ||||||
| 12 | Fund. The annual project plan shall identify
projects for the | ||||||
| 13 | succeeding fiscal year and the 5-year project plan shall
| ||||||
| 14 | identify projects for the 5 directly succeeding fiscal years. | ||||||
| 15 | The Commission
shall submit the annual and 5-year project plans | ||||||
| 16 | for this Fund to the Governor,
the President of the Senate, the | ||||||
| 17 | Senate Minority Leader, the Speaker of the
House of | ||||||
| 18 | Representatives, and the Minority Leader of the House of
| ||||||
| 19 | Representatives on
the first Wednesday in April of each year;
| ||||||
| 20 | (d) of the amount remaining after allocations provided for | ||||||
| 21 | in
subsections (a), (a-1), (b), and (c), a sufficient amount | ||||||
| 22 | shall be reserved to
pay all of the following:
| ||||||
| 23 | (1) the costs of the Department of Revenue in | ||||||
| 24 | administering this
Act;
| ||||||
| 25 | (2) the costs of the Department of Transportation in | ||||||
| 26 | performing its
duties imposed by the Illinois Highway Code | ||||||
| |||||||
| |||||||
| 1 | for supervising the use of motor
fuel tax funds apportioned | ||||||
| 2 | to municipalities, counties and road districts;
| ||||||
| 3 | (3) refunds provided for in Section 13, refunds for | ||||||
| 4 | overpayment of decal fees paid under Section 13a.4 of this | ||||||
| 5 | Act, and refunds provided for under the terms
of the | ||||||
| 6 | International Fuel Tax Agreement referenced in Section | ||||||
| 7 | 14a;
| ||||||
| 8 | (4) from October 1, 1985 until June 30, 1994, the | ||||||
| 9 | administration of the
Vehicle Emissions Inspection Law, | ||||||
| 10 | which amount shall be certified monthly by
the | ||||||
| 11 | Environmental Protection Agency to the State Comptroller | ||||||
| 12 | and shall promptly
be transferred by the State Comptroller | ||||||
| 13 | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||||||
| 14 | Inspection Fund, and for the period July 1, 1994 through
| ||||||
| 15 | June 30, 2000, one-twelfth of $25,000,000 each month, for | ||||||
| 16 | the period July 1, 2000 through June 30, 2003,
one-twelfth | ||||||
| 17 | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | ||||||
| 18 | and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| ||||||
| 19 | July
1 and October 1, or as soon thereafter as may be | ||||||
| 20 | practical, during the period July 1, 2004 through June 30, | ||||||
| 21 | 2012,
and $30,000,000 on June 1, 2013, or as soon | ||||||
| 22 | thereafter as may be practical, and $15,000,000 on July 1 | ||||||
| 23 | and October 1, or as soon thereafter as may be practical, | ||||||
| 24 | during the period of July 1, 2013 through June 30, 2015, | ||||||
| 25 | for the administration of the Vehicle Emissions Inspection | ||||||
| 26 | Law of
2005, to be transferred by the State Comptroller and | ||||||
| |||||||
| |||||||
| 1 | Treasurer from the Motor
Fuel Tax Fund into the Vehicle | ||||||
| 2 | Inspection Fund;
| ||||||
| 3 | (4.5) beginning on July 1, 2019, the costs of the | ||||||
| 4 | Environmental Protection Agency for the administration of | ||||||
| 5 | the Vehicle Emissions Inspection Law of 2005 shall be paid, | ||||||
| 6 | subject to appropriation, from the Motor Fuel Tax Fund into | ||||||
| 7 | the Vehicle Inspection Fund; beginning in 2019, no later | ||||||
| 8 | than December 31 of each year, or as soon thereafter as | ||||||
| 9 | practical, the State Comptroller shall direct and the State | ||||||
| 10 | Treasurer shall transfer from the Vehicle Inspection Fund | ||||||
| 11 | to the Motor Fuel Tax Fund any balance remaining in the | ||||||
| 12 | Vehicle Inspection Fund in excess of $2,000,000; | ||||||
| 13 | (5) amounts ordered paid by the Court of Claims; and
| ||||||
| 14 | (6) payment of motor fuel use taxes due to member | ||||||
| 15 | jurisdictions under
the terms of the International Fuel Tax | ||||||
| 16 | Agreement. The Department shall
certify these amounts to | ||||||
| 17 | the Comptroller by the 15th day of each month; the
| ||||||
| 18 | Comptroller shall cause orders to be drawn for such | ||||||
| 19 | amounts, and the Treasurer
shall administer those amounts | ||||||
| 20 | on or before the last day of each month;
| ||||||
| 21 | (e) after allocations for the purposes set forth in | ||||||
| 22 | subsections
(a), (a-1), (b), (c), and (d), the remaining amount | ||||||
| 23 | shall be apportioned as follows:
| ||||||
| 24 | (1) Until January 1, 2000, 58.4%, and beginning January | ||||||
| 25 | 1, 2000, 45.6%
shall be deposited as follows:
| ||||||
| 26 | (A) 37% into the State Construction Account Fund, | ||||||
| |||||||
| |||||||
| 1 | and
| ||||||
| 2 | (B) 63% into the Road Fund, $1,250,000 of which | ||||||
| 3 | shall be reserved each
month for the Department of | ||||||
| 4 | Transportation to be used in accordance with
the | ||||||
| 5 | provisions of Sections 6-901 through 6-906 of the | ||||||
| 6 | Illinois Highway Code;
| ||||||
| 7 | (2) Until January 1, 2000, 41.6%, and beginning January | ||||||
| 8 | 1, 2000, 54.4%
shall be transferred to the Department of | ||||||
| 9 | Transportation to be
distributed as follows:
| ||||||
| 10 | (A) 49.10% to the municipalities of the State,
| ||||||
| 11 | (B) 16.74% to the counties of the State having | ||||||
| 12 | 1,000,000 or more inhabitants,
| ||||||
| 13 | (C) 18.27% to the counties of the State having less | ||||||
| 14 | than 1,000,000 inhabitants,
| ||||||
| 15 | (D) 15.89% to the road districts of the State.
| ||||||
| 16 | If a township is dissolved under Article 24 of the | ||||||
| 17 | Township Code, McHenry County shall receive any moneys that | ||||||
| 18 | would have been distributed to the township under this | ||||||
| 19 | subparagraph, except that a municipality that assumes the | ||||||
| 20 | powers and responsibilities of a road district under | ||||||
| 21 | paragraph (6) of Section 24-35 of the Township Code shall | ||||||
| 22 | receive any moneys that would have been distributed to the | ||||||
| 23 | township in a percent equal to the area of the dissolved | ||||||
| 24 | road district or portion of the dissolved road district | ||||||
| 25 | over which the municipality assumed the powers and | ||||||
| 26 | responsibilities compared to the total area of the | ||||||
| |||||||
| |||||||
| 1 | dissolved township. The moneys received under this | ||||||
| 2 | subparagraph shall be used in the geographic area of the | ||||||
| 3 | dissolved township. If a township is reconstituted as | ||||||
| 4 | provided under Section 24-45 of the Township Code, McHenry | ||||||
| 5 | County or a municipality shall no longer be distributed | ||||||
| 6 | moneys under this subparagraph. | ||||||
| 7 | As soon as may be after the first day of each month, the | ||||||
| 8 | Department of
Transportation shall allot to each municipality | ||||||
| 9 | its share of the amount
apportioned to the several | ||||||
| 10 | municipalities which shall be in proportion
to the population | ||||||
| 11 | of such municipalities as determined by the last
preceding | ||||||
| 12 | municipal census if conducted by the Federal Government or
| ||||||
| 13 | Federal census. If territory is annexed to any municipality | ||||||
| 14 | subsequent
to the time of the last preceding census the | ||||||
| 15 | corporate authorities of
such municipality may cause a census | ||||||
| 16 | to be taken of such annexed
territory and the population so | ||||||
| 17 | ascertained for such territory shall be
added to the population | ||||||
| 18 | of the municipality as determined by the last
preceding census | ||||||
| 19 | for the purpose of determining the allotment for that
| ||||||
| 20 | municipality. If the population of any municipality was not | ||||||
| 21 | determined
by the last Federal census preceding any | ||||||
| 22 | apportionment, the
apportionment to such municipality shall be | ||||||
| 23 | in accordance with any
census taken by such municipality. Any | ||||||
| 24 | municipal census used in
accordance with this Section shall be | ||||||
| 25 | certified to the Department of
Transportation by the clerk of | ||||||
| 26 | such municipality, and the accuracy
thereof shall be subject to | ||||||
| |||||||
| |||||||
| 1 | approval of the Department which may make
such corrections as | ||||||
| 2 | it ascertains to be necessary.
| ||||||
| 3 | As soon as may be after the first day of each month, the | ||||||
| 4 | Department of
Transportation shall allot to each county its | ||||||
| 5 | share of the amount
apportioned to the several counties of the | ||||||
| 6 | State as herein provided.
Each allotment to the several | ||||||
| 7 | counties having less than 1,000,000
inhabitants shall be in | ||||||
| 8 | proportion to the amount of motor vehicle
license fees received | ||||||
| 9 | from the residents of such counties, respectively,
during the | ||||||
| 10 | preceding calendar year. The Secretary of State shall, on or
| ||||||
| 11 | before April 15 of each year, transmit to the Department of
| ||||||
| 12 | Transportation a full and complete report showing the amount of | ||||||
| 13 | motor
vehicle license fees received from the residents of each | ||||||
| 14 | county,
respectively, during the preceding calendar year. The | ||||||
| 15 | Department of
Transportation shall, each month, use for | ||||||
| 16 | allotment purposes the last
such report received from the | ||||||
| 17 | Secretary of State.
| ||||||
| 18 | As soon as may be after the first day of each month, the | ||||||
| 19 | Department
of Transportation shall allot to the several | ||||||
| 20 | counties their share of the
amount apportioned for the use of | ||||||
| 21 | road districts. The allotment shall
be apportioned among the | ||||||
| 22 | several counties in the State in the proportion
which the total | ||||||
| 23 | mileage of township or district roads in the respective
| ||||||
| 24 | counties bears to the total mileage of all township and | ||||||
| 25 | district roads
in the State. Funds allotted to the respective | ||||||
| 26 | counties for the use of
road districts therein shall be | ||||||
| |||||||
| |||||||
| 1 | allocated to the several road districts
in the county in the | ||||||
| 2 | proportion which the total mileage of such township
or district | ||||||
| 3 | roads in the respective road districts bears to the total
| ||||||
| 4 | mileage of all such township or district roads in the county. | ||||||
| 5 | After
July 1 of any year prior to 2011, no allocation shall be | ||||||
| 6 | made for any road district
unless it levied a tax for road and | ||||||
| 7 | bridge purposes in an amount which
will require the extension | ||||||
| 8 | of such tax against the taxable property in
any such road | ||||||
| 9 | district at a rate of not less than either .08% of the value
| ||||||
| 10 | thereof, based upon the assessment for the year immediately | ||||||
| 11 | prior to the year
in which such tax was levied and as equalized | ||||||
| 12 | by the Department of Revenue
or, in DuPage County, an amount | ||||||
| 13 | equal to or greater than $12,000 per mile of
road under the | ||||||
| 14 | jurisdiction of the road district, whichever is less. Beginning | ||||||
| 15 | July 1, 2011 and each July 1 thereafter, an allocation shall be | ||||||
| 16 | made for any road district
if it levied a tax for road and | ||||||
| 17 | bridge purposes. In counties other than DuPage County, if the | ||||||
| 18 | amount of the tax levy requires the extension of the tax | ||||||
| 19 | against the taxable property in
the road district at a rate | ||||||
| 20 | that is less than 0.08% of the value
thereof, based upon the | ||||||
| 21 | assessment for the year immediately prior to the year
in which | ||||||
| 22 | the tax was levied and as equalized by the Department of | ||||||
| 23 | Revenue, then the amount of the allocation for that road | ||||||
| 24 | district shall be a percentage of the maximum allocation equal | ||||||
| 25 | to the percentage obtained by dividing the rate extended by the | ||||||
| 26 | district by 0.08%. In DuPage County, if the amount of the tax | ||||||
| |||||||
| |||||||
| 1 | levy requires the extension of the tax against the taxable | ||||||
| 2 | property in
the road district at a rate that is less than the | ||||||
| 3 | lesser of (i) 0.08% of the value
of the taxable property in the | ||||||
| 4 | road district, based upon the assessment for the year | ||||||
| 5 | immediately prior to the year
in which such tax was levied and | ||||||
| 6 | as equalized by the Department of Revenue,
or (ii) a rate that | ||||||
| 7 | will yield an amount equal to $12,000 per mile of
road under | ||||||
| 8 | the jurisdiction of the road district, then the amount of the | ||||||
| 9 | allocation for the road district shall be a percentage of the | ||||||
| 10 | maximum allocation equal to the percentage obtained by dividing | ||||||
| 11 | the rate extended by the district by the lesser of (i) 0.08% or | ||||||
| 12 | (ii) the rate that will yield an amount equal to $12,000 per | ||||||
| 13 | mile of
road under the jurisdiction of the road district. | ||||||
| 14 | Prior to 2011, if any
road district has levied a special | ||||||
| 15 | tax for road purposes
pursuant to Sections 6-601, 6-602, and | ||||||
| 16 | 6-603 of the Illinois Highway Code, and
such tax was levied in | ||||||
| 17 | an amount which would require extension at a
rate of not less | ||||||
| 18 | than .08% of the value of the taxable property thereof,
as | ||||||
| 19 | equalized or assessed by the Department of Revenue,
or, in | ||||||
| 20 | DuPage County, an amount equal to or greater than $12,000 per | ||||||
| 21 | mile of
road under the jurisdiction of the road district, | ||||||
| 22 | whichever is less,
such levy shall, however, be deemed a proper | ||||||
| 23 | compliance with this
Section and shall qualify such road | ||||||
| 24 | district for an allotment under this
Section. Beginning in 2011 | ||||||
| 25 | and thereafter, if any
road district has levied a special tax | ||||||
| 26 | for road purposes
under Sections 6-601, 6-602, and 6-603 of the | ||||||
| |||||||
| |||||||
| 1 | Illinois Highway Code, and
the tax was levied in an amount that | ||||||
| 2 | would require extension at a
rate of not less than 0.08% of the | ||||||
| 3 | value of the taxable property of that road district,
as | ||||||
| 4 | equalized or assessed by the Department of Revenue or, in | ||||||
| 5 | DuPage County, an amount equal to or greater than $12,000 per | ||||||
| 6 | mile of road under the jurisdiction of the road district, | ||||||
| 7 | whichever is less, that levy shall be deemed a proper | ||||||
| 8 | compliance with this
Section and shall qualify such road | ||||||
| 9 | district for a full, rather than proportionate, allotment under | ||||||
| 10 | this
Section. If the levy for the special tax is less than | ||||||
| 11 | 0.08% of the value of the taxable property, or, in DuPage | ||||||
| 12 | County if the levy for the special tax is less than the lesser | ||||||
| 13 | of (i) 0.08% or (ii) $12,000 per mile of road under the | ||||||
| 14 | jurisdiction of the road district, and if the levy for the | ||||||
| 15 | special tax is more than any other levy for road and bridge | ||||||
| 16 | purposes, then the levy for the special tax qualifies the road | ||||||
| 17 | district for a proportionate, rather than full, allotment under | ||||||
| 18 | this Section. If the levy for the special tax is equal to or | ||||||
| 19 | less than any other levy for road and bridge purposes, then any | ||||||
| 20 | allotment under this Section shall be determined by the other | ||||||
| 21 | levy for road and bridge purposes. | ||||||
| 22 | Prior to 2011, if a township has transferred to the road | ||||||
| 23 | and bridge fund
money which, when added to the amount of any | ||||||
| 24 | tax levy of the road
district would be the equivalent of a tax | ||||||
| 25 | levy requiring extension at a
rate of at least .08%, or, in | ||||||
| 26 | DuPage County, an amount equal to or greater
than $12,000 per | ||||||
| |||||||
| |||||||
| 1 | mile of road under the jurisdiction of the road district,
| ||||||
| 2 | whichever is less, such transfer, together with any such tax | ||||||
| 3 | levy,
shall be deemed a proper compliance with this Section and | ||||||
| 4 | shall qualify
the road district for an allotment under this | ||||||
| 5 | Section.
| ||||||
| 6 | In counties in which a property tax extension limitation is | ||||||
| 7 | imposed
under the Property Tax Extension Limitation Law, road | ||||||
| 8 | districts may retain
their entitlement to a motor fuel tax | ||||||
| 9 | allotment or, beginning in 2011, their entitlement to a full | ||||||
| 10 | allotment if, at the time the property
tax
extension limitation | ||||||
| 11 | was imposed, the road district was levying a road and
bridge | ||||||
| 12 | tax at a rate sufficient to entitle it to a motor fuel tax | ||||||
| 13 | allotment
and continues to levy the maximum allowable amount | ||||||
| 14 | after the imposition of the
property tax extension limitation. | ||||||
| 15 | Any road district may in all circumstances
retain its | ||||||
| 16 | entitlement to a motor fuel tax allotment or, beginning in | ||||||
| 17 | 2011, its entitlement to a full allotment if it levied a road | ||||||
| 18 | and
bridge tax in an amount that will require the extension of | ||||||
| 19 | the tax against the
taxable property in the road district at a | ||||||
| 20 | rate of not less than 0.08% of the
assessed value of the | ||||||
| 21 | property, based upon the assessment for the year
immediately | ||||||
| 22 | preceding the year in which the tax was levied and as equalized | ||||||
| 23 | by
the Department of Revenue or, in DuPage County, an amount | ||||||
| 24 | equal to or greater
than $12,000 per mile of road under the | ||||||
| 25 | jurisdiction of the road district,
whichever is less.
| ||||||
| 26 | As used in this Section, the term "road district" means any | ||||||
| |||||||
| |||||||
| 1 | road
district, including a county unit road district, provided | ||||||
| 2 | for by the
Illinois Highway Code; and the term "township or | ||||||
| 3 | district road"
means any road in the township and district road | ||||||
| 4 | system as defined in the
Illinois Highway Code. For the | ||||||
| 5 | purposes of this Section, "township or
district road" also | ||||||
| 6 | includes such roads as are maintained by park
districts, forest | ||||||
| 7 | preserve districts and conservation districts. The
Department | ||||||
| 8 | of Transportation shall determine the mileage of all township
| ||||||
| 9 | and district roads for the purposes of making allotments and | ||||||
| 10 | allocations of
motor fuel tax funds for use in road districts.
| ||||||
| 11 | Payment of motor fuel tax moneys to municipalities and | ||||||
| 12 | counties shall
be made as soon as possible after the allotment | ||||||
| 13 | is made. The treasurer
of the municipality or county may invest | ||||||
| 14 | these funds until their use is
required and the interest earned | ||||||
| 15 | by these investments shall be limited
to the same uses as the | ||||||
| 16 | principal funds.
| ||||||
| 17 | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | ||||||
| 18 | 101-493, eff. 8-23-19; revised 9-24-19.)
| ||||||
| 19 | (35 ILCS 505/8b rep.) | ||||||
| 20 | Section 15-38. The Motor Fuel Tax Law is amended by | ||||||
| 21 | repealing Section 8b, as added by Public Act 101-32.
| ||||||
| 22 | (65 ILCS 5/8-11-2.3 rep.) | ||||||
| 23 | Section 15-40. The Illinois Municipal Code is amended by | ||||||
| 24 | repealing Section 8-11-2.3, as added by Public Act 101-32.
| ||||||
| |||||||
| |||||||
| 1 | Section 15-45. The Illinois Vehicle Code is amended by | ||||||
| 2 | changing Sections 3-805, 3-806, 3-815, 3-815.1, 3-818, 3-819, | ||||||
| 3 | and 3-821 as follows:
| ||||||
| 4 | (625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805)
| ||||||
| 5 | Sec. 3-805. Electric vehicles. Until January 1, 2020, the
| ||||||
| 6 | The owner of a motor vehicle of the first division or a motor | ||||||
| 7 | vehicle of the second division weighing 8,000 pounds or less | ||||||
| 8 | propelled by an
electric engine and not utilizing motor fuel, | ||||||
| 9 | may register such vehicle for
a fee not to exceed $35 for a | ||||||
| 10 | 2-year registration period.
The Secretary may, in his | ||||||
| 11 | discretion, prescribe that electric vehicle
registration | ||||||
| 12 | plates be issued for an indefinite term, such term to | ||||||
| 13 | correspond
to the term of registration plates issued generally, | ||||||
| 14 | as provided in Section
3-414.1. In no event may the | ||||||
| 15 | registration fee for electric vehicles exceed
$18 per | ||||||
| 16 | registration year. Beginning on January 1, 2020, the | ||||||
| 17 | registration fee for these vehicles shall be equal to the fee | ||||||
| 18 | set forth in Section 3-806 for motor vehicles of the first | ||||||
| 19 | division, other than Autocycles, Motorcycles, Motor Driven | ||||||
| 20 | Cycles, and Pedalcycles. In addition to the registration fees, | ||||||
| 21 | the Secretary shall assess an additional $100 per year in lieu | ||||||
| 22 | of the payment of motor fuel taxes. $1 of the additional fees | ||||||
| 23 | shall be deposited into the Secretary of State Special Services | ||||||
| 24 | Fund and the remainder of the additional fees shall be | ||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | deposited into the Road Fund.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | (Source: P.A. 101-32, eff. 6-28-19.)
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | (625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | Sec. 3-806. Registration Fees; Motor Vehicles of the First
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | Division. Every owner of any other motor vehicle of the first
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | division, except as provided in Sections 3-804, 3-804.01, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | 3-804.3, 3-805, 3-806.3, 3-806.7, and 3-808,
and every second | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | division vehicle weighing 8,000 pounds or less,
shall pay the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Secretary of State an annual registration fee
at the following | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | rates:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | A $1 surcharge shall be collected in addition to the above | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | fees for motor vehicles of the first division, autocycles, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | motorcycles, motor driven cycles, and pedalcycles to be | ||||||
| 2 | deposited into the State Police Vehicle Fund.
| ||||||
| 3 | All of the proceeds of the additional fees imposed by | ||||||
| 4 | Public Act 96-34 shall be deposited into the Capital Projects | ||||||
| 5 | Fund. | ||||||
| 6 | A $2 surcharge shall be collected in addition to the above | ||||||
| 7 | fees for motor vehicles of the first division, autocycles, | ||||||
| 8 | motorcycles, motor driven cycles, and pedalcycles to be | ||||||
| 9 | deposited into the Park and Conservation Fund for the | ||||||
| 10 | Department of Natural Resources to use for conservation | ||||||
| 11 | efforts. The monies deposited into the Park and Conservation | ||||||
| 12 | Fund under this Section shall not be subject to administrative | ||||||
| 13 | charges or chargebacks unless otherwise authorized by this Act. | ||||||
| 14 | Of the fees collected for motor vehicles of the first | ||||||
| 15 | division other than Autocycles, Motorcycles, Motor Driven | ||||||
| 16 | Cycles, and Pedalcycles, $1 of the fees shall be deposited into | ||||||
| 17 | the Secretary of State Special Services Fund and $49 of the | ||||||
| 18 | fees shall be deposited into the Road Fund. | ||||||
| 19 | (Source: P.A. 101-32, eff. 6-28-19.)
| ||||||
| 20 | (625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815)
| ||||||
| 21 | Sec. 3-815. Flat weight tax; vehicles of the second | ||||||
| 22 | division.
| ||||||
| 23 | (a) Except
as provided in Section 3-806.3 and 3-804.3, | ||||||
| 24 | every owner
of a vehicle of the second division registered | ||||||
| 25 | under Section 3-813, and
not registered under the mileage | ||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | weight tax under Section 3-818, shall
pay to the Secretary of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | State, for each registration year, for the use
of the public | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | highways, a flat weight tax at the rates set forth in the
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | following table, the rates including the $10 registration fee:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | SCHEDULE OF FLAT WEIGHT TAX
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | REQUIRED BY LAW
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Beginning with the 2010 registration year a $1 surcharge | ||||||
| 2 | shall be collected for vehicles registered in the 8,000 lbs. | ||||||
| 3 | and less flat weight plate category above to be deposited into | ||||||
| 4 | the State Police Vehicle Fund.
| ||||||
| 5 | Beginning with the 2014 registration year, a $2 surcharge | ||||||
| 6 | shall be collected in addition to the above fees for vehicles | ||||||
| 7 | registered in the 8,000 lb. and less flat weight plate category | ||||||
| 8 | as described in this subsection (a) to be deposited into the | ||||||
| 9 | Park and Conservation Fund for the Department of Natural | ||||||
| 10 | Resources to use for conservation efforts. The monies deposited | ||||||
| 11 | into the Park and Conservation Fund under this Section shall | ||||||
| 12 | not be subject to administrative charges or chargebacks unless | ||||||
| 13 | otherwise authorized by this Act. | ||||||
| 14 | Of the fees collected under this subsection, $1 of the fees | ||||||
| 15 | shall be deposited into the Secretary of State Special Services | ||||||
| 16 | Fund and $99 of the fees shall be deposited into the Road Fund. | ||||||
| 17 | All of the proceeds of the additional fees imposed by | ||||||
| 18 | Public Act 96-34 this amendatory Act of the 96th General | ||||||
| 19 | Assembly shall be deposited into the Capital Projects Fund. | ||||||
| 20 | (a-1) A Special Hauling Vehicle is a vehicle or combination | ||||||
| 21 | of vehicles of
the second
division registered under Section | ||||||
| 22 | 3-813 transporting asphalt or concrete in the
plastic state or | ||||||
| 23 | a vehicle or combination of vehicles that are subject to the
| ||||||
| 24 | gross weight limitations in subsection (a) of Section 15-111 | ||||||
| 25 | for which the
owner of the
vehicle or combination of vehicles | ||||||
| 26 | has elected to pay, in addition to the
registration fee in | ||||||
| |||||||
| |||||||
| 1 | subsection (a), $125 to the Secretary of State
for each
| ||||||
| 2 | registration year. The Secretary shall designate this class of | ||||||
| 3 | vehicle as
a Special Hauling Vehicle.
| ||||||
| 4 | (a-5) Beginning January 1, 2015, upon the request of the | ||||||
| 5 | vehicle owner, a $10 surcharge shall be collected in addition | ||||||
| 6 | to the above fees for vehicles in the 12,000 lbs. and less flat | ||||||
| 7 | weight plate categories as described in subsection (a) to be | ||||||
| 8 | deposited into the Secretary of State Special License Plate | ||||||
| 9 | Fund. The $10 surcharge is to identify vehicles in the 12,000 | ||||||
| 10 | lbs. and less flat weight plate categories as a covered farm | ||||||
| 11 | vehicle. The $10 surcharge is an annual, flat fee that shall be | ||||||
| 12 | based on an applicant's new or existing registration year for | ||||||
| 13 | each vehicle in the 12,000 lbs. and less flat weight plate | ||||||
| 14 | categories. A designation as a covered farm vehicle under this | ||||||
| 15 | subsection (a-5) shall not alter a vehicle's registration as a | ||||||
| 16 | registration in the 12,000 lbs. or less flat weight category. | ||||||
| 17 | The Secretary shall adopt any rules necessary to implement this | ||||||
| 18 | subsection (a-5). | ||||||
| 19 | (a-10) Beginning January 1, 2019, upon the request of the | ||||||
| 20 | vehicle owner, the Secretary of State shall collect a $10 | ||||||
| 21 | surcharge in addition to the fees for second division vehicles | ||||||
| 22 | in the 8,000 lbs. and less flat weight plate category described | ||||||
| 23 | in subsection (a) that are issued a registration plate under | ||||||
| 24 | Article VI of this Chapter. The $10 surcharge shall be | ||||||
| 25 | deposited into the Secretary of State Special License Plate | ||||||
| 26 | Fund. The $10 surcharge is to identify a vehicle in the 8,000 | ||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| 1 | lbs. and less flat weight plate category as a covered farm | |||||||||||||||||||||||||
| 2 | vehicle. The $10 surcharge is an annual, flat fee that shall be | |||||||||||||||||||||||||
| 3 | based on an applicant's new or existing registration year for | |||||||||||||||||||||||||
| 4 | each vehicle in the 8,000 lbs. and less flat weight plate | |||||||||||||||||||||||||
| 5 | category. A designation as a covered farm vehicle under this | |||||||||||||||||||||||||
| 6 | subsection (a-10) shall not alter a vehicle's registration in | |||||||||||||||||||||||||
| 7 | the 8,000 lbs. or less flat weight category. The Secretary | |||||||||||||||||||||||||
| 8 | shall adopt any rules necessary to implement this subsection | |||||||||||||||||||||||||
| 9 | (a-10). | |||||||||||||||||||||||||
| 10 | (b) Except as provided in Section 3-806.3, every camping | |||||||||||||||||||||||||
| 11 | trailer,
motor home, mini motor home, travel trailer, truck | |||||||||||||||||||||||||
| 12 | camper or van camper
used primarily for recreational purposes, | |||||||||||||||||||||||||
| 13 | and not used commercially, nor
for hire, nor owned by a | |||||||||||||||||||||||||
| 14 | commercial business, may be registered for each
registration | |||||||||||||||||||||||||
| 15 | year upon the filing of a proper application and the payment
of | |||||||||||||||||||||||||
| 16 | a registration fee and highway use tax, according to the | |||||||||||||||||||||||||
| 17 | following table of
fees:
| |||||||||||||||||||||||||
| 18 | MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
| |||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| 25 | CAMPING TRAILER OR TRAVEL TRAILER
| |||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| 7 | Every house trailer must be registered under Section 3-819.
| ||||||||||||||||||||||||||||||||||||||||||||||
| 8 | (c) Farm Truck. Any truck used exclusively for the owner's | ||||||||||||||||||||||||||||||||||||||||||||||
| 9 | own
agricultural, horticultural or livestock raising | ||||||||||||||||||||||||||||||||||||||||||||||
| 10 | operations and
not-for-hire only, or any truck used only in the | ||||||||||||||||||||||||||||||||||||||||||||||
| 11 | transportation for-hire
of seasonal, fresh, perishable fruit | ||||||||||||||||||||||||||||||||||||||||||||||
| 12 | or vegetables from farm to the
point of first processing,
may | ||||||||||||||||||||||||||||||||||||||||||||||
| 13 | be registered by the owner under this paragraph in lieu of
| ||||||||||||||||||||||||||||||||||||||||||||||
| 14 | registration under paragraph (a), upon filing of a proper | ||||||||||||||||||||||||||||||||||||||||||||||
| 15 | application
and the payment of the $10 registration fee and the | ||||||||||||||||||||||||||||||||||||||||||||||
| 16 | highway use tax
herein specified as follows:
| ||||||||||||||||||||||||||||||||||||||||||||||
| 17 | SCHEDULE OF FEES AND TAXES
| ||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| 7 | Of the fees collected under this subsection, $1 of the fees | |||||||||||||||||||||||||||||||
| 8 | shall be deposited into the Secretary of State Special Services | |||||||||||||||||||||||||||||||
| 9 | Fund and $99 of the fees shall be deposited into the Road Fund. | |||||||||||||||||||||||||||||||
| 10 | In the event the Secretary of State revokes a farm truck | |||||||||||||||||||||||||||||||
| 11 | registration
as authorized by law, the owner shall pay the flat | |||||||||||||||||||||||||||||||
| 12 | weight tax due
hereunder before operating such truck.
| |||||||||||||||||||||||||||||||
| 13 | Any combination of vehicles having 5 axles, with a distance | |||||||||||||||||||||||||||||||
| 14 | of 42 feet or
less between extreme axles, that are subject to | |||||||||||||||||||||||||||||||
| 15 | the weight limitations in
subsection (a) of Section 15-111 for | |||||||||||||||||||||||||||||||
| 16 | which the owner of the combination
of
vehicles has elected to | |||||||||||||||||||||||||||||||
| 17 | pay, in addition to the registration fee in subsection
(c), | |||||||||||||||||||||||||||||||
| 18 | $125 to the Secretary of State for each registration year
shall | |||||||||||||||||||||||||||||||
| 19 | be designated by the Secretary as a Special Hauling Vehicle.
| |||||||||||||||||||||||||||||||
| 20 | (d) The number of axles necessary to carry the maximum load | |||||||||||||||||||||||||||||||
| 21 | provided
shall be determined from Chapter 15 of this Code.
| |||||||||||||||||||||||||||||||
| 22 | (e) An owner may only apply for and receive 5 farm truck
| |||||||||||||||||||||||||||||||
| 23 | registrations, and only 2 of those 5 vehicles shall exceed | |||||||||||||||||||||||||||||||
| 24 | 59,500 gross
weight in pounds per vehicle.
| |||||||||||||||||||||||||||||||
| 25 | (f) Every person convicted of violating this Section by | |||||||||||||||||||||||||||||||
| 26 | failure to pay
the appropriate flat weight tax to the Secretary | |||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | of State as set forth in
the above tables shall be punished as | ||||||
| 2 | provided for in Section 3-401.
| ||||||
| 3 | (Source: P.A. 101-32, eff. 6-28-19.)
| ||||||
| 4 | (625 ILCS 5/3-815.1)
| ||||||
| 5 | Sec. 3-815.1. Commercial distribution fee. Beginning July | ||||||
| 6 | 1, 2003, in
addition to any tax or fee imposed under this Code:
| ||||||
| 7 | (a) Vehicles of the second division with a gross | ||||||
| 8 | vehicle weight that
exceeds 8,000 pounds and that incur any | ||||||
| 9 | tax or fee under subsection (a) of
Section 3-815 of this | ||||||
| 10 | Code or subsection (a) of Section 3-818 of this Code, as
| ||||||
| 11 | applicable, shall pay to the Secretary of State a | ||||||
| 12 | commercial
distribution fee, for each registration year, | ||||||
| 13 | for the use of the public
highways, State infrastructure, | ||||||
| 14 | and State services, in an amount equal to: (i) for a | ||||||
| 15 | registration year beginning on or after July 1, 2003 and | ||||||
| 16 | before July 1, 2005, 36%
of the taxes and fees incurred | ||||||
| 17 | under subsection (a) of Section 3-815 of this
Code, or | ||||||
| 18 | subsection (a) of Section 3-818 of this Code, as | ||||||
| 19 | applicable, rounded
up to the nearest whole dollar; (ii) | ||||||
| 20 | for a registration year beginning on or after July 1, 2005 | ||||||
| 21 | and before July 1, 2006, 21.5%
of the taxes and fees | ||||||
| 22 | incurred under subsection (a) of Section 3-815 of this
| ||||||
| 23 | Code, or subsection (a) of Section 3-818 of this Code, as | ||||||
| 24 | applicable, rounded
up to the nearest whole dollar; and | ||||||
| 25 | (iii) for a registration year beginning on or after July 1, | ||||||
| |||||||
| |||||||
| 1 | 2006, 14.35%
of the taxes and fees incurred under | ||||||
| 2 | subsection (a) of Section 3-815 of this
Code, or subsection | ||||||
| 3 | (a) of Section 3-818 of this Code, as applicable, rounded
| ||||||
| 4 | up to the nearest whole dollar.
| ||||||
| 5 | (b) Until June 30, 2004, vehicles of the second | ||||||
| 6 | division with a gross vehicle weight of 8,000
pounds or | ||||||
| 7 | less and that incur any tax or fee under subsection (a) of | ||||||
| 8 | Section
3-815 of this Code or subsection (a) of Section | ||||||
| 9 | 3-818 of this Code, as
applicable, and have claimed the | ||||||
| 10 | rolling stock exemption under the Retailers'
Occupation | ||||||
| 11 | Tax Act, Use Tax Act, Service Occupation Tax Act, or | ||||||
| 12 | Service Use Tax
Act shall pay to the Illinois Department of | ||||||
| 13 | Revenue (or the Secretary of State
under an | ||||||
| 14 | intergovernmental agreement) a commercial distribution | ||||||
| 15 | fee, for each
registration year, for the use of the public | ||||||
| 16 | highways, State infrastructure,
and State services, in an | ||||||
| 17 | amount equal to 36% of the taxes and fees incurred
under | ||||||
| 18 | subsection (a) of Section 3-815 of this Code or subsection | ||||||
| 19 | (a) of Section
3-818 of this Code, as applicable, rounded | ||||||
| 20 | up to the nearest whole dollar.
| ||||||
| 21 | The fees paid under this Section shall be deposited by the | ||||||
| 22 | Secretary of State
into the General Revenue Fund.
| ||||||
| 23 | This Section is repealed on July 1, 2020. | ||||||
| 24 | (Source: P.A. 101-32, eff. 6-28-19.)
| ||||||
| 25 | (625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818)
| ||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | Sec. 3-818. Mileage weight tax option. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | (a) Any owner of a vehicle of
the second division may elect | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | to pay a mileage weight tax for such vehicle
in lieu of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | flat weight tax set out in Section 3-815. Such election
shall | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | be binding to the end of the registration year. Renewal of this
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | election must be filed with the Secretary of State on or before | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | July 1
of each registration period. In such event the owner | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | shall, at the time
of making such election, pay the $10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | registration fee and the minimum
guaranteed mileage weight tax, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | as hereinafter provided, which payment
shall permit the owner | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | to operate that vehicle the maximum mileage in
this State | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | hereinafter set forth. Any vehicle being operated on
mileage | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | plates cannot be operated outside of this State. In addition
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | thereto, the owner of that vehicle shall pay a mileage weight | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | tax at the
following rates for each mile traveled in this State | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | in excess of the
maximum mileage provided under the minimum | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | guaranteed basis:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | BUS, TRUCK OR TRUCK TRACTOR
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | TRAILER
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | Of the fees collected under this subsection, $1 of the fees | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | shall be deposited into the Secretary of State Special Services | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Fund and $99 of the fees shall be deposited into the Road Fund. | ||||||
| 2 | (a-1) A Special Hauling Vehicle is a vehicle or combination | ||||||
| 3 | of vehicles of
the second
division registered under Section | ||||||
| 4 | 3-813 transporting asphalt or concrete in the
plastic state or | ||||||
| 5 | a vehicle or combination of vehicles that are subject to the
| ||||||
| 6 | gross weight limitations in subsection (a) of Section 15-111 | ||||||
| 7 | for which the
owner of the
vehicle or combination of vehicles | ||||||
| 8 | has elected to pay, in addition to the
registration fee in | ||||||
| 9 | subsection (a), $125 to the Secretary of State
for each
| ||||||
| 10 | registration year. The Secretary shall designate this class of | ||||||
| 11 | vehicle as
a Special Hauling Vehicle.
| ||||||
| 12 | In preparing rate schedules on registration applications, | ||||||
| 13 | the Secretary
of State shall add to the above rates, the $10 | ||||||
| 14 | registration fee. The
Secretary may decline to accept any | ||||||
| 15 | renewal filed after July 1st.
| ||||||
| 16 | The number of axles necessary to carry the maximum load | ||||||
| 17 | provided
shall be determined from Chapter 15 of this Code.
| ||||||
| 18 | Every owner of a second division motor vehicle for which he | ||||||
| 19 | has
elected to pay a mileage weight tax shall keep a daily | ||||||
| 20 | record upon forms
prescribed by the Secretary of State, showing | ||||||
| 21 | the mileage covered by
that vehicle in this State. Such record | ||||||
| 22 | shall contain the license number
of the vehicle and the miles | ||||||
| 23 | traveled by the vehicle in this State for
each day of the | ||||||
| 24 | calendar month. Such owner shall also maintain records
of fuel | ||||||
| 25 | consumed by each such motor vehicle and fuel purchases | ||||||
| 26 | therefor.
On or before the 10th day of July the owner
shall | ||||||
| |||||||
| |||||||
| 1 | certify to the Secretary of State upon forms prescribed | ||||||
| 2 | therefor,
summaries of his daily records which shall show the | ||||||
| 3 | miles traveled by
the vehicle in this State during the | ||||||
| 4 | preceding 12 months and such other
information as the Secretary | ||||||
| 5 | of State may require. The daily record and
fuel records shall | ||||||
| 6 | be filed, preserved and available for audit for a
period of 3 | ||||||
| 7 | years. Any owner filing a return hereunder shall certify
that | ||||||
| 8 | such return is a true, correct and complete return. Any person | ||||||
| 9 | who
willfully makes a false return hereunder is guilty of | ||||||
| 10 | perjury and shall
be punished in the same manner and to the | ||||||
| 11 | same extent as is provided
therefor.
| ||||||
| 12 | At the time of filing his return, each owner shall pay to | ||||||
| 13 | the
Secretary of State the proper amount of tax at the rate | ||||||
| 14 | herein imposed.
| ||||||
| 15 | Every owner of a vehicle of the second division who elects | ||||||
| 16 | to pay on
a mileage weight tax basis and who operates the | ||||||
| 17 | vehicle within this
State, shall file with the Secretary of | ||||||
| 18 | State a bond in the amount of
$500. The bond shall be in a form | ||||||
| 19 | approved by the Secretary of State and with
a surety company
| ||||||
| 20 | approved by the Illinois Department of Insurance to transact
| ||||||
| 21 | business in this State as surety, and shall be conditioned upon | ||||||
| 22 | such
applicant's paying to the State of Illinois all money | ||||||
| 23 | becoming
due by
reason of the operation of the second division | ||||||
| 24 | vehicle in this State,
together with all penalties and interest | ||||||
| 25 | thereon.
| ||||||
| 26 | Upon notice from the Secretary that the registrant has | ||||||
| |||||||
| |||||||
| 1 | failed to pay the
excess mileage fees, the surety shall | ||||||
| 2 | immediately pay the fees together with
any penalties and | ||||||
| 3 | interest thereon in an amount not to exceed the limits of the
| ||||||
| 4 | bond.
| ||||||
| 5 | (b) Beginning January 1, 2016, upon the request of the
| ||||||
| 6 | vehicle owner, a $10 surcharge shall be collected in addition
| ||||||
| 7 | to the above fees for vehicles in the 12,000 lbs. and less | ||||||
| 8 | mileage
weight plate category as described in subsection (a) to | ||||||
| 9 | be
deposited into the Secretary of State Special License Plate
| ||||||
| 10 | Fund. The $10 surcharge is to identify vehicles in the 12,000
| ||||||
| 11 | lbs. and less mileage weight plate category as a covered farm
| ||||||
| 12 | vehicle. The $10 surcharge is an annual flat fee that shall be
| ||||||
| 13 | based on an applicant's new or existing registration year for
| ||||||
| 14 | each vehicle in the 12,000 lbs. and less mileage weight plate
| ||||||
| 15 | category. A designation as a covered farm vehicle under this
| ||||||
| 16 | subsection (b) shall not alter a vehicle's registration as a
| ||||||
| 17 | registration in the 12,000 lbs. or less mileage weight | ||||||
| 18 | category.
The Secretary shall adopt any rules necessary to | ||||||
| 19 | implement this
subsection (b). | ||||||
| 20 | (Source: P.A. 101-32, eff. 6-28-19.)
| ||||||
| 21 | (625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
| ||||||
| 22 | Sec. 3-819. Trailer; Flat weight tax.
| ||||||
| 23 | (a) Farm Trailer. Any farm trailer drawn by a motor vehicle | ||||||
| 24 | of the
second division registered under paragraph (a) or (c) of | ||||||
| 25 | Section 3-815 and
used exclusively by the owner for his own | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| 1 | agricultural, horticultural or
livestock raising operations | ||||||||||||||||||||||||||||||||||||||||||||||
| 2 | and not used for hire, or any farm trailer
utilized only in the | ||||||||||||||||||||||||||||||||||||||||||||||
| 3 | transportation for-hire of seasonal, fresh, perishable
fruit | ||||||||||||||||||||||||||||||||||||||||||||||
| 4 | or vegetables from farm to the point of first processing, and | ||||||||||||||||||||||||||||||||||||||||||||||
| 5 | any
trailer used with a farm tractor that is not an implement | ||||||||||||||||||||||||||||||||||||||||||||||
| 6 | of husbandry may
be registered under this paragraph in lieu of | ||||||||||||||||||||||||||||||||||||||||||||||
| 7 | registration under paragraph
(b) of this Section upon the | ||||||||||||||||||||||||||||||||||||||||||||||
| 8 | filing of a proper application and the payment
of the $10 | ||||||||||||||||||||||||||||||||||||||||||||||
| 9 | registration fee and the highway use tax herein for use of the
| ||||||||||||||||||||||||||||||||||||||||||||||
| 10 | public highways of this State, at the following rates which | ||||||||||||||||||||||||||||||||||||||||||||||
| 11 | include the $10
registration fee:
| ||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| 21 | An owner may only apply for and receive two farm trailer
| ||||||||||||||||||||||||||||||||||||||||||||||
| 22 | registrations.
| ||||||||||||||||||||||||||||||||||||||||||||||
| 23 | (b) All other owners of trailers, other than apportionable | ||||||||||||||||||||||||||||||||||||||||||||||
| 24 | trailers
registered under Section 3-402.1 of this Code, used | ||||||||||||||||||||||||||||||||||||||||||||||
| 25 | with a motor vehicle on
the public highways, shall pay to the | ||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Secretary of State for each
registration year a flat weight | ||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | tax, for the use of the public highways
of this State, at the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | following rates (which includes the registration
fee of $10 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | required by Section 3-813):
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | Of the fees collected under this subsection, $1 of the fees | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | shall be deposited into the Secretary of State Special Services | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Fund and $99 of the additional fees shall be deposited into the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | Road Fund. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | (c) The number of axles necessary to carry the maximum load | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | provided
shall be determined from Chapter 15 of this Code.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | (Source: P.A. 101-32, eff. 6-28-19.)
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Sec. 3-821. Miscellaneous registration and title fees.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | (a) Except as provided under subsection (h), the fee to be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | paid to the Secretary of State for the following
certificates, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | registrations or evidences of proper registration, or for
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | corrected or duplicate documents shall be in accordance with | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | the following
schedule:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | A special corrected certificate of title shall be issued | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | (i) to remove a co-owner's name due to the death of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | co-owner, to transfer title to a spouse if the decedent-spouse | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | was the sole owner on the title, or due to a divorce; (ii) to | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | change a co-owner's name due to a marriage; or (iii) due to a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | name change under Article XXI of the Code of Civil Procedure.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | There shall be no fee paid for a Junking Certificate.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | There shall be no fee paid for a certificate of title | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | issued to a county when the vehicle is forfeited to the county | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | under Article 36 of the Criminal Code of 2012. | ||||||
| 2 | (a-5) The Secretary of State may revoke a certificate of | ||||||
| 3 | title and registration card and issue a corrected certificate | ||||||
| 4 | of title and registration card, at no fee to the vehicle owner | ||||||
| 5 | or lienholder, if there is proof that the vehicle | ||||||
| 6 | identification number is erroneously shown on the original | ||||||
| 7 | certificate of title.
| ||||||
| 8 | (a-10) The Secretary of State may issue, in connection with | ||||||
| 9 | the sale of a motor vehicle, a corrected title to a motor | ||||||
| 10 | vehicle dealer upon application and submittal of a lien release | ||||||
| 11 | letter from the lienholder listed in the files of the | ||||||
| 12 | Secretary. In the case of a title issued by another state, the | ||||||
| 13 | dealer must submit proof from the state that issued the last | ||||||
| 14 | title. The corrected title, which shall be known as a dealer | ||||||
| 15 | lien release certificate of title, shall be issued in the name | ||||||
| 16 | of the vehicle owner without the named lienholder. If the motor | ||||||
| 17 | vehicle is currently titled in a state other than Illinois, the | ||||||
| 18 | applicant must submit either (i) a letter from the current | ||||||
| 19 | lienholder releasing the lien and stating that the lienholder | ||||||
| 20 | has possession of the title; or (ii) a letter from the current | ||||||
| 21 | lienholder releasing the lien and a copy of the records of the | ||||||
| 22 | department of motor vehicles for the state in which the vehicle | ||||||
| 23 | is titled, showing that the vehicle is titled in the name of | ||||||
| 24 | the applicant and that no liens are recorded other than the | ||||||
| 25 | lien for which a release has been submitted. The fee for the | ||||||
| 26 | dealer lien release certificate of title is $20. | ||||||
| |||||||
| |||||||
| 1 | (b) The Secretary may prescribe the maximum service charge | ||||||
| 2 | to be
imposed upon an applicant for renewal of a registration | ||||||
| 3 | by any person
authorized by law to receive and remit or | ||||||
| 4 | transmit to the Secretary such
renewal application and fees | ||||||
| 5 | therewith.
| ||||||
| 6 | (c) If payment is delivered to the Office of the Secretary | ||||||
| 7 | of State
as payment of any fee or tax under this Code, and such | ||||||
| 8 | payment is not
honored for any reason, the registrant
or other | ||||||
| 9 | person tendering the payment remains liable for the payment of
| ||||||
| 10 | such fee or tax. The Secretary of State may assess a service | ||||||
| 11 | charge of $25
in addition to the fee or tax due and owing for | ||||||
| 12 | all dishonored payments.
| ||||||
| 13 | If the total amount then due and owing exceeds the sum of | ||||||
| 14 | $100 and
has not been paid in full within 60 days from the date | ||||||
| 15 | the dishonored payment was first delivered to the Secretary of | ||||||
| 16 | State, the Secretary of State shall
assess a penalty of 25% of | ||||||
| 17 | such amount remaining unpaid.
| ||||||
| 18 | All amounts payable under this Section shall be computed to | ||||||
| 19 | the
nearest dollar. Out of each fee collected for dishonored | ||||||
| 20 | payments, $5 shall be deposited in the Secretary of State | ||||||
| 21 | Special Services Fund.
| ||||||
| 22 | (d) The minimum fee and tax to be paid by any applicant for
| ||||||
| 23 | apportionment of a fleet of vehicles under this Code shall be | ||||||
| 24 | $15
if the application was filed on or before the date | ||||||
| 25 | specified by the
Secretary together with fees and taxes due. If | ||||||
| 26 | an application and the
fees or taxes due are filed after the | ||||||
| |||||||
| |||||||
| 1 | date specified by the Secretary,
the Secretary may prescribe | ||||||
| 2 | the payment of interest at the rate of 1/2
of 1% per month or | ||||||
| 3 | fraction thereof after such due date and a minimum of
$8.
| ||||||
| 4 | (e) Trucks, truck tractors, truck tractors with loads, and | ||||||
| 5 | motor buses,
any one of which having a combined total weight in | ||||||
| 6 | excess of 12,000 lbs.
shall file an application for a Fleet | ||||||
| 7 | Reciprocity Permit issued by the
Secretary of State. This | ||||||
| 8 | permit shall be in the possession of any driver
operating a | ||||||
| 9 | vehicle on Illinois highways. Any foreign licensed vehicle of | ||||||
| 10 | the
second division operating at any time in Illinois without a | ||||||
| 11 | Fleet Reciprocity
Permit or other proper Illinois | ||||||
| 12 | registration, shall subject the operator to the
penalties | ||||||
| 13 | provided in Section 3-834 of this Code. For the purposes of | ||||||
| 14 | this
Code, "Fleet Reciprocity Permit" means any second division | ||||||
| 15 | motor vehicle with a
foreign license and used only in | ||||||
| 16 | interstate transportation of goods. The fee
for such permit | ||||||
| 17 | shall be $15 per fleet which shall include all
vehicles of the | ||||||
| 18 | fleet being registered.
| ||||||
| 19 | (f) For purposes of this Section, "all-terrain vehicle or | ||||||
| 20 | off-highway
motorcycle used for production agriculture" means | ||||||
| 21 | any all-terrain vehicle or
off-highway motorcycle used in the | ||||||
| 22 | raising
of or the propagation of livestock, crops for sale for | ||||||
| 23 | human consumption,
crops for livestock consumption, and | ||||||
| 24 | production seed stock grown for the
propagation of feed grains | ||||||
| 25 | and the husbandry of animals or for the purpose
of providing a | ||||||
| 26 | food product, including the husbandry of blood stock as a
main | ||||||
| |||||||
| |||||||
| 1 | source of providing a food product.
"All-terrain vehicle or | ||||||
| 2 | off-highway motorcycle used in production agriculture"
also | ||||||
| 3 | means any all-terrain vehicle or off-highway motorcycle used in | ||||||
| 4 | animal
husbandry, floriculture, aquaculture, horticulture, and | ||||||
| 5 | viticulture.
| ||||||
| 6 | (g) All of the proceeds of the additional fees imposed by | ||||||
| 7 | Public Act 96-34 shall be deposited into the Capital Projects | ||||||
| 8 | Fund. | ||||||
| 9 | (h) The fee for a duplicate registration sticker or | ||||||
| 10 | stickers shall be the amount required under subsection (a) or | ||||||
| 11 | the vehicle's annual registration fee amount, whichever is | ||||||
| 12 | less. | ||||||
| 13 | (i) All of the proceeds of the additional fees imposed by | ||||||
| 14 | this amendatory Act of the 101st General Assembly shall be | ||||||
| 15 | deposited into the Road Fund. | ||||||
| 16 | (Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19; | ||||||
| 17 | 101-604, eff. 12-13-19.)
| ||||||
| 18 | (30 ILCS 105/5.891 rep.) | ||||||
| 19 | (30 ILCS 105/5.893 rep.) | ||||||
| 20 | (30 ILCS 105/5.894 rep.) | ||||||
| 21 | Section 15-50. The State Finance Act is amended by | ||||||
| 22 | repealing Sections 5.891, 5.893, and 5.894, all as added by | ||||||
| 23 | Public Act 101-32.
| ||||||
| 24 | Section 15-55. The Illinois Vehicle Code is amended by | ||||||
| |||||||
| |||||||
| 1 | changing Section 11-208.3 as follows:
| ||||||
| 2 | (625 ILCS 5/11-208.3) (from Ch. 95 1/2, par. 11-208.3)
| ||||||
| 3 | (Text of Section before amendment by P.A. 101-623)
| ||||||
| 4 | Sec. 11-208.3. Administrative adjudication of violations | ||||||
| 5 | of traffic
regulations concerning the standing, parking, or | ||||||
| 6 | condition of
vehicles, automated traffic law violations, and | ||||||
| 7 | automated speed enforcement system violations.
| ||||||
| 8 | (a) Any municipality or county may provide by ordinance for | ||||||
| 9 | a system of
administrative adjudication of vehicular standing | ||||||
| 10 | and parking violations and
vehicle compliance violations as | ||||||
| 11 | described in this subsection, automated traffic law violations | ||||||
| 12 | as defined in Section 11-208.6, 11-208.9, or 11-1201.1, and | ||||||
| 13 | automated speed enforcement system violations as defined in | ||||||
| 14 | Section 11-208.8.
The administrative system shall have as its | ||||||
| 15 | purpose the fair and
efficient enforcement of municipal or | ||||||
| 16 | county regulations through the
administrative adjudication of | ||||||
| 17 | automated speed enforcement system or automated traffic law | ||||||
| 18 | violations and violations of municipal or county ordinances
| ||||||
| 19 | regulating the standing and parking of vehicles, the condition | ||||||
| 20 | and use of
vehicle equipment, and the display of municipal or | ||||||
| 21 | county wheel tax licenses within the
municipality's
or county's | ||||||
| 22 | borders. The administrative system shall only have authority to | ||||||
| 23 | adjudicate
civil offenses carrying fines not in excess of $500 | ||||||
| 24 | or requiring the completion of a traffic education program, or | ||||||
| 25 | both, that occur after the
effective date of the ordinance | ||||||
| |||||||
| |||||||
| 1 | adopting such a system under this Section.
For purposes of this | ||||||
| 2 | Section, "compliance violation" means a violation of a
| ||||||
| 3 | municipal or county regulation governing the condition or use | ||||||
| 4 | of equipment on a vehicle
or governing the display of a | ||||||
| 5 | municipal or county wheel tax license.
| ||||||
| 6 | (b) Any ordinance establishing a system of administrative | ||||||
| 7 | adjudication
under this Section shall provide for:
| ||||||
| 8 | (1) A traffic compliance administrator authorized to
| ||||||
| 9 | adopt, distribute, and
process parking, compliance, and | ||||||
| 10 | automated speed enforcement system or automated traffic | ||||||
| 11 | law violation notices and other notices required
by this
| ||||||
| 12 | Section, collect money paid as fines and penalties for | ||||||
| 13 | violation of parking
and compliance
ordinances and | ||||||
| 14 | automated speed enforcement system or automated traffic | ||||||
| 15 | law violations, and operate an administrative adjudication | ||||||
| 16 | system. The traffic
compliance
administrator also may make | ||||||
| 17 | a certified report to the Secretary of State
under Section | ||||||
| 18 | 6-306.5.
| ||||||
| 19 | (2) A parking, standing, compliance, automated speed | ||||||
| 20 | enforcement system, or automated traffic law violation | ||||||
| 21 | notice
that
shall specify or include the date,
time, and | ||||||
| 22 | place of violation of a parking, standing,
compliance, | ||||||
| 23 | automated speed enforcement system, or automated traffic | ||||||
| 24 | law
regulation; the particular regulation
violated; any | ||||||
| 25 | requirement to complete a traffic education program; the | ||||||
| 26 | fine and any penalty that may be assessed for late payment | ||||||
| |||||||
| |||||||
| 1 | or failure to complete a required traffic education | ||||||
| 2 | program, or both,
when so provided by ordinance; the | ||||||
| 3 | vehicle make or a photograph of the vehicle; the and state | ||||||
| 4 | registration
number of the vehicle; and the identification | ||||||
| 5 | number of the
person issuing the notice.
With regard to | ||||||
| 6 | automated speed enforcement system or automated traffic | ||||||
| 7 | law violations, vehicle make shall be specified on the | ||||||
| 8 | automated speed enforcement system or automated traffic | ||||||
| 9 | law violation notice if the notice does not include a | ||||||
| 10 | photograph of the vehicle and the make is available and | ||||||
| 11 | readily discernible. With regard to municipalities or | ||||||
| 12 | counties with a population of 1 million or more, it
shall | ||||||
| 13 | be grounds for
dismissal of a parking
violation if the | ||||||
| 14 | state registration number or vehicle make specified is
| ||||||
| 15 | incorrect. The violation notice shall state that the | ||||||
| 16 | completion of any required traffic education program, the | ||||||
| 17 | payment of any indicated
fine, and the payment of any | ||||||
| 18 | applicable penalty for late payment or failure to complete | ||||||
| 19 | a required traffic education program, or both, shall | ||||||
| 20 | operate as a
final disposition of the violation. The notice | ||||||
| 21 | also shall contain
information as to the availability of a | ||||||
| 22 | hearing in which the violation may
be contested on its | ||||||
| 23 | merits. The violation notice shall specify the
time and | ||||||
| 24 | manner in which a hearing may be had.
| ||||||
| 25 | (3) Service of a the parking, standing, or compliance
| ||||||
| 26 | violation notice by: (i) affixing the
original or a | ||||||
| |||||||
| |||||||
| 1 | facsimile of the notice to an unlawfully parked or standing | ||||||
| 2 | vehicle; or (ii) by
handing the notice to the operator of a | ||||||
| 3 | vehicle if he or she is
present; or (iii) mailing the | ||||||
| 4 | notice to the address of the registered owner or lessee of | ||||||
| 5 | the cited vehicle as recorded with the Secretary of State | ||||||
| 6 | or the lessor of the motor vehicle within 30 days after the | ||||||
| 7 | Secretary of State or the lessor of the motor vehicle | ||||||
| 8 | notifies the municipality or county of the identity of the | ||||||
| 9 | owner or lessee of the vehicle, but not later than 90 days | ||||||
| 10 | after date of the violation, except that in the case of a | ||||||
| 11 | lessee of a motor vehicle, service of a parking, standing, | ||||||
| 12 | or compliance violation notice may occur no later than 210 | ||||||
| 13 | days after the violation; and service of an automated speed | ||||||
| 14 | enforcement system or automated traffic law violation | ||||||
| 15 | notice by mail to the
address
of the registered owner or | ||||||
| 16 | lessee of the cited vehicle as recorded with the Secretary | ||||||
| 17 | of
State or the lessor of the motor vehicle within 30 days | ||||||
| 18 | after the Secretary of State or the lessor of the motor | ||||||
| 19 | vehicle notifies the municipality or county of the identity | ||||||
| 20 | of the owner or lessee of the vehicle, but not later than | ||||||
| 21 | 90 days after the violation, except that in the case of a | ||||||
| 22 | lessee of a motor vehicle, service of an automated traffic | ||||||
| 23 | law violation notice may occur no later than 210 days after | ||||||
| 24 | the violation. A person authorized by ordinance to issue | ||||||
| 25 | and serve parking,
standing, and compliance
violation | ||||||
| 26 | notices shall certify as to the correctness of the facts | ||||||
| |||||||
| |||||||
| 1 | entered
on the violation notice by signing his or her name | ||||||
| 2 | to the notice at
the time of service or in the case of a | ||||||
| 3 | notice produced by a computerized
device, by signing a | ||||||
| 4 | single certificate to be kept by the traffic
compliance
| ||||||
| 5 | administrator attesting to the correctness of all notices | ||||||
| 6 | produced by the
device while it was under his or her | ||||||
| 7 | control. In the case of an automated traffic law violation, | ||||||
| 8 | the ordinance shall
require
a
determination by a technician | ||||||
| 9 | employed or contracted by the municipality or county that,
| ||||||
| 10 | based on inspection of recorded images, the motor vehicle | ||||||
| 11 | was being operated in
violation of Section 11-208.6, | ||||||
| 12 | 11-208.9, or 11-1201.1 or a local ordinance.
If the | ||||||
| 13 | technician determines that the
vehicle entered the | ||||||
| 14 | intersection as part of a funeral procession or in order to
| ||||||
| 15 | yield the right-of-way to an emergency vehicle, a citation | ||||||
| 16 | shall not be issued. In municipalities with a population of | ||||||
| 17 | less than 1,000,000 inhabitants and counties with a | ||||||
| 18 | population of less than 3,000,000 inhabitants, the | ||||||
| 19 | automated traffic law ordinance shall require that all | ||||||
| 20 | determinations by a technician that a motor vehicle was | ||||||
| 21 | being operated in
violation of Section 11-208.6, 11-208.9, | ||||||
| 22 | or 11-1201.1 or a local ordinance must be reviewed and | ||||||
| 23 | approved by a law enforcement officer or retired law | ||||||
| 24 | enforcement officer of the municipality or county issuing | ||||||
| 25 | the violation. In municipalities with a population of | ||||||
| 26 | 1,000,000 or more inhabitants and counties with a | ||||||
| |||||||
| |||||||
| 1 | population of 3,000,000 or more inhabitants, the automated | ||||||
| 2 | traffic law ordinance shall require that all | ||||||
| 3 | determinations by a technician that a motor vehicle was | ||||||
| 4 | being operated in
violation of Section 11-208.6, 11-208.9, | ||||||
| 5 | or 11-1201.1 or a local ordinance must be reviewed and | ||||||
| 6 | approved by a law enforcement officer or retired law | ||||||
| 7 | enforcement officer of the municipality or county issuing | ||||||
| 8 | the violation or by an additional fully-trained reviewing | ||||||
| 9 | technician who is not employed by the contractor who | ||||||
| 10 | employs the technician who made the initial determination. | ||||||
| 11 | In the case of an automated speed enforcement system | ||||||
| 12 | violation, the ordinance shall require a determination by a | ||||||
| 13 | technician employed by the municipality, based upon an | ||||||
| 14 | inspection of recorded images, video or other | ||||||
| 15 | documentation, including documentation of the speed limit | ||||||
| 16 | and automated speed enforcement signage, and documentation | ||||||
| 17 | of the inspection, calibration, and certification of the | ||||||
| 18 | speed equipment, that the vehicle was being operated in | ||||||
| 19 | violation of Article VI of Chapter 11 of this Code or a | ||||||
| 20 | similar local ordinance. If the technician determines that | ||||||
| 21 | the vehicle speed was not determined by a calibrated, | ||||||
| 22 | certified speed equipment device based upon the speed | ||||||
| 23 | equipment documentation, or if the vehicle was an emergency | ||||||
| 24 | vehicle, a citation may not be issued. The automated speed | ||||||
| 25 | enforcement ordinance shall require that all | ||||||
| 26 | determinations by a technician that a violation occurred be | ||||||
| |||||||
| |||||||
| 1 | reviewed and approved by a law enforcement officer or | ||||||
| 2 | retired law enforcement officer of the municipality | ||||||
| 3 | issuing the violation or by an additional fully trained | ||||||
| 4 | reviewing technician who is not employed by the contractor | ||||||
| 5 | who employs the technician who made the initial | ||||||
| 6 | determination. Routine and independent calibration of the | ||||||
| 7 | speeds produced by automated speed enforcement systems and | ||||||
| 8 | equipment shall be conducted annually by a qualified | ||||||
| 9 | technician. Speeds produced by an automated speed | ||||||
| 10 | enforcement system shall be compared with speeds produced | ||||||
| 11 | by lidar or other independent equipment. Radar or lidar | ||||||
| 12 | equipment shall undergo an internal validation test no less | ||||||
| 13 | frequently than once each week. Qualified technicians | ||||||
| 14 | shall test loop based equipment no less frequently than | ||||||
| 15 | once a year. Radar equipment shall be checked for accuracy | ||||||
| 16 | by a qualified technician when the unit is serviced, when | ||||||
| 17 | unusual or suspect readings persist, or when deemed | ||||||
| 18 | necessary by a reviewing technician. Radar equipment shall | ||||||
| 19 | be checked with the internal frequency generator and the | ||||||
| 20 | internal circuit test whenever the radar is turned on. | ||||||
| 21 | Technicians must be alert for any unusual or suspect | ||||||
| 22 | readings, and if unusual or suspect readings of a radar | ||||||
| 23 | unit persist, that unit shall immediately be removed from | ||||||
| 24 | service and not returned to service until it has been | ||||||
| 25 | checked by a qualified technician and determined to be | ||||||
| 26 | functioning properly. Documentation of the annual | ||||||
| |||||||
| |||||||
| 1 | calibration results, including the equipment tested, test | ||||||
| 2 | date, technician performing the test, and test results, | ||||||
| 3 | shall be maintained and available for use in the | ||||||
| 4 | determination of an automated speed enforcement system | ||||||
| 5 | violation and issuance of a citation. The technician | ||||||
| 6 | performing the calibration and testing of the automated | ||||||
| 7 | speed enforcement equipment shall be trained and certified | ||||||
| 8 | in the use of equipment for speed enforcement purposes. | ||||||
| 9 | Training on the speed enforcement equipment may be | ||||||
| 10 | conducted by law enforcement, civilian, or manufacturer's | ||||||
| 11 | personnel and if applicable may be equivalent to the | ||||||
| 12 | equipment use and operations training included in the Speed | ||||||
| 13 | Measuring Device Operator Program developed by the | ||||||
| 14 | National Highway Traffic Safety Administration (NHTSA). | ||||||
| 15 | The vendor or technician who performs the work shall keep | ||||||
| 16 | accurate records on each piece of equipment the technician | ||||||
| 17 | calibrates and tests. As used in this paragraph, | ||||||
| 18 | "fully-trained reviewing technician" means a person who | ||||||
| 19 | has received at least 40 hours of supervised training in | ||||||
| 20 | subjects which shall include image inspection and | ||||||
| 21 | interpretation, the elements necessary to prove a | ||||||
| 22 | violation, license plate identification, and traffic | ||||||
| 23 | safety and management. In all municipalities and counties, | ||||||
| 24 | the automated speed enforcement system or automated | ||||||
| 25 | traffic law ordinance shall require that no additional fee | ||||||
| 26 | shall be charged to the alleged violator for exercising his | ||||||
| |||||||
| |||||||
| 1 | or her right to an administrative hearing, and persons | ||||||
| 2 | shall be given at least 25 days following an administrative | ||||||
| 3 | hearing to pay any civil penalty imposed by a finding that | ||||||
| 4 | Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 or a | ||||||
| 5 | similar local ordinance has been violated. The original or | ||||||
| 6 | a
facsimile of the violation notice or, in the case of a | ||||||
| 7 | notice produced by a
computerized device, a printed record | ||||||
| 8 | generated by the device showing the facts
entered on the | ||||||
| 9 | notice, shall be retained by the
traffic compliance
| ||||||
| 10 | administrator, and shall be a record kept in the ordinary | ||||||
| 11 | course of
business. A parking, standing, compliance, | ||||||
| 12 | automated speed enforcement system, or automated traffic | ||||||
| 13 | law violation notice issued,
signed and served in
| ||||||
| 14 | accordance with this Section, a copy of the notice, or the | ||||||
| 15 | computer
generated record shall be prima facie
correct and | ||||||
| 16 | shall be prima facie evidence of the correctness of the | ||||||
| 17 | facts
shown on the notice. The notice, copy, or computer | ||||||
| 18 | generated
record shall be admissible in any
subsequent | ||||||
| 19 | administrative or legal proceedings.
| ||||||
| 20 | (4) An opportunity for a hearing for the registered | ||||||
| 21 | owner of the
vehicle cited in the parking, standing, | ||||||
| 22 | compliance, automated speed enforcement system, or | ||||||
| 23 | automated traffic law violation notice in
which the owner | ||||||
| 24 | may
contest the merits of the alleged violation, and during | ||||||
| 25 | which formal or
technical rules of evidence shall not | ||||||
| 26 | apply; provided, however, that under
Section 11-1306 of | ||||||
| |||||||
| |||||||
| 1 | this Code the lessee of a vehicle cited in the
violation | ||||||
| 2 | notice likewise shall be provided an opportunity for a | ||||||
| 3 | hearing of
the same kind afforded the registered owner. The | ||||||
| 4 | hearings shall be
recorded, and the person conducting the | ||||||
| 5 | hearing on behalf of the traffic
compliance
administrator | ||||||
| 6 | shall be empowered to administer oaths and to secure by
| ||||||
| 7 | subpoena both the attendance and testimony of witnesses and | ||||||
| 8 | the production
of relevant books and papers. Persons | ||||||
| 9 | appearing at a hearing under this
Section may be | ||||||
| 10 | represented by counsel at their expense. The ordinance may
| ||||||
| 11 | also provide for internal administrative review following | ||||||
| 12 | the decision of
the hearing officer.
| ||||||
| 13 | (5) Service of additional notices, sent by first class | ||||||
| 14 | United States
mail, postage prepaid, to the address of the | ||||||
| 15 | registered owner of the cited
vehicle as recorded with the | ||||||
| 16 | Secretary of State or, if any notice to that address is | ||||||
| 17 | returned as undeliverable, to the last known address | ||||||
| 18 | recorded in a United States Post Office approved database,
| ||||||
| 19 | or, under Section 11-1306
or subsection (p) of Section | ||||||
| 20 | 11-208.6 or 11-208.9, or subsection (p) of Section 11-208.8 | ||||||
| 21 | of this Code, to the lessee of the cited vehicle at the | ||||||
| 22 | last address known
to the lessor of the cited vehicle at | ||||||
| 23 | the time of lease or, if any notice to that address is | ||||||
| 24 | returned as undeliverable, to the last known address | ||||||
| 25 | recorded in a United States Post Office approved database.
| ||||||
| 26 | The service shall
be deemed complete as of the date of | ||||||
| |||||||
| |||||||
| 1 | deposit in the United States mail.
The notices shall be in | ||||||
| 2 | the following sequence and shall include, but not be
| ||||||
| 3 | limited to, the information specified herein:
| ||||||
| 4 | (i) A second notice of parking, standing, or | ||||||
| 5 | compliance violation if the first notice of the | ||||||
| 6 | violation was issued by affixing the original or a | ||||||
| 7 | facsimile of the notice to the unlawfully parked | ||||||
| 8 | vehicle or by handing the notice to the operator. This | ||||||
| 9 | notice shall specify or include the
date and location | ||||||
| 10 | of the violation cited in the parking,
standing,
or | ||||||
| 11 | compliance violation
notice, the particular regulation | ||||||
| 12 | violated, the vehicle
make or a photograph of the | ||||||
| 13 | vehicle, the and state registration number of the | ||||||
| 14 | vehicle, any requirement to complete a traffic | ||||||
| 15 | education program, the fine and any penalty that may be
| ||||||
| 16 | assessed for late payment or failure to complete a | ||||||
| 17 | traffic education program, or both, when so provided by | ||||||
| 18 | ordinance, the availability
of a hearing in which the | ||||||
| 19 | violation may be contested on its merits, and the
time | ||||||
| 20 | and manner in which the hearing may be had. The notice | ||||||
| 21 | of violation
shall also state that failure to complete | ||||||
| 22 | a required traffic education program, to pay the | ||||||
| 23 | indicated fine and any
applicable penalty, or to appear | ||||||
| 24 | at a hearing on the merits in the time and
manner | ||||||
| 25 | specified, will result in a final determination of | ||||||
| 26 | violation
liability for the cited violation in the | ||||||
| |||||||
| |||||||
| 1 | amount of the fine or penalty
indicated, and that, upon | ||||||
| 2 | the occurrence of a final determination of violation | ||||||
| 3 | liability for the failure, and the exhaustion of, or
| ||||||
| 4 | failure to exhaust, available administrative or | ||||||
| 5 | judicial procedures for
review, any incomplete traffic | ||||||
| 6 | education program or any unpaid fine or penalty, or | ||||||
| 7 | both, will constitute a debt due and owing
the | ||||||
| 8 | municipality or county.
| ||||||
| 9 | (ii) A notice of final determination of parking, | ||||||
| 10 | standing,
compliance, automated speed enforcement | ||||||
| 11 | system, or automated traffic law violation liability.
| ||||||
| 12 | This notice shall be sent following a final | ||||||
| 13 | determination of parking,
standing, compliance, | ||||||
| 14 | automated speed enforcement system, or automated | ||||||
| 15 | traffic law
violation liability and the conclusion of | ||||||
| 16 | judicial review procedures taken
under this Section. | ||||||
| 17 | The notice shall state that the incomplete traffic | ||||||
| 18 | education program or the unpaid fine or
penalty, or | ||||||
| 19 | both, is a debt due and owing the municipality or | ||||||
| 20 | county. The notice shall contain
warnings that failure | ||||||
| 21 | to complete any required traffic education program or | ||||||
| 22 | to pay any fine or penalty due and owing the
| ||||||
| 23 | municipality or county, or both, within the time | ||||||
| 24 | specified may result in the municipality's
or county's | ||||||
| 25 | filing of a petition in the Circuit Court to have the | ||||||
| 26 | incomplete traffic education program or unpaid
fine or | ||||||
| |||||||
| |||||||
| 1 | penalty, or both, rendered a judgment as provided by | ||||||
| 2 | this Section, or may
result in suspension of the | ||||||
| 3 | person's driver's drivers license for failure to | ||||||
| 4 | complete a traffic education program or to pay
fines or | ||||||
| 5 | penalties, or both, for 10 or more parking violations | ||||||
| 6 | under Section 6-306.5, or a combination of 5 or more | ||||||
| 7 | automated traffic law violations under Section | ||||||
| 8 | 11-208.6 or 11-208.9 or automated speed enforcement | ||||||
| 9 | system violations under Section 11-208.8.
| ||||||
| 10 | (6) A notice of impending driver's drivers license | ||||||
| 11 | suspension. This
notice shall be sent to the person liable | ||||||
| 12 | for failure to complete a required traffic education | ||||||
| 13 | program or to pay any fine or penalty that
remains due and | ||||||
| 14 | owing, or both, on 10 or more parking
violations or | ||||||
| 15 | combination of 5 or more unpaid automated speed enforcement | ||||||
| 16 | system or automated traffic law violations. The notice
| ||||||
| 17 | shall state that failure to complete a required traffic | ||||||
| 18 | education program or to pay the fine or penalty owing, or | ||||||
| 19 | both, within 45 days of
the notice's date will result in | ||||||
| 20 | the municipality or county notifying the Secretary
of State | ||||||
| 21 | that the person is eligible for initiation of suspension
| ||||||
| 22 | proceedings under Section 6-306.5 of this Code. The notice | ||||||
| 23 | shall also state
that the person may obtain a photostatic | ||||||
| 24 | copy of an original ticket imposing a
fine or penalty by | ||||||
| 25 | sending a self-addressed self addressed, stamped envelope | ||||||
| 26 | to the
municipality or county along with a request for the | ||||||
| |||||||
| |||||||
| 1 | photostatic copy.
The notice of impending driver's
drivers | ||||||
| 2 | license suspension shall be sent by first class United | ||||||
| 3 | States mail,
postage prepaid, to the address recorded with | ||||||
| 4 | the Secretary of State or, if any notice to that address is | ||||||
| 5 | returned as undeliverable, to the last known address | ||||||
| 6 | recorded in a United States Post Office approved database.
| ||||||
| 7 | (7) Final determinations of violation liability. A | ||||||
| 8 | final
determination of violation liability shall occur | ||||||
| 9 | following failure to complete the required traffic | ||||||
| 10 | education program or
to pay the fine or penalty, or both, | ||||||
| 11 | after a hearing officer's determination of violation | ||||||
| 12 | liability and the exhaustion of or failure to exhaust any
| ||||||
| 13 | administrative review procedures provided by ordinance. | ||||||
| 14 | Where a person
fails to appear at a hearing to contest the | ||||||
| 15 | alleged violation in the time
and manner specified in a | ||||||
| 16 | prior mailed notice, the hearing officer's
determination | ||||||
| 17 | of violation liability shall become final: (A) upon
denial | ||||||
| 18 | of a timely petition to set aside that determination, or | ||||||
| 19 | (B) upon
expiration of the period for filing the petition | ||||||
| 20 | without a
filing having been made.
| ||||||
| 21 | (8) A petition to set aside a determination of parking, | ||||||
| 22 | standing,
compliance, automated speed enforcement system, | ||||||
| 23 | or automated traffic law violation
liability that may be | ||||||
| 24 | filed by a person owing an unpaid fine or penalty. A | ||||||
| 25 | petition to set aside a determination of liability may also | ||||||
| 26 | be filed by a person required to complete a traffic | ||||||
| |||||||
| |||||||
| 1 | education program.
The petition shall be filed with and | ||||||
| 2 | ruled upon by the traffic compliance
administrator in the | ||||||
| 3 | manner and within the time specified by ordinance.
The | ||||||
| 4 | grounds for the petition may be limited to: (A) the person | ||||||
| 5 | not having
been the owner or lessee of the cited vehicle on | ||||||
| 6 | the date the
violation notice was issued, (B) the person | ||||||
| 7 | having already completed the required traffic education | ||||||
| 8 | program or paid the fine or
penalty, or both, for the | ||||||
| 9 | violation in question, and (C) excusable failure to
appear | ||||||
| 10 | at or
request a new date for a hearing.
With regard to | ||||||
| 11 | municipalities or counties with a population of 1 million | ||||||
| 12 | or more, it
shall be grounds for
dismissal of a
parking | ||||||
| 13 | violation if the state registration number or vehicle make, | ||||||
| 14 | only if specified in the violation notice, is
incorrect. | ||||||
| 15 | After the determination of
parking, standing, compliance, | ||||||
| 16 | automated speed enforcement system, or automated traffic | ||||||
| 17 | law violation liability has been set aside
upon a showing | ||||||
| 18 | of just
cause, the registered owner shall be provided with | ||||||
| 19 | a hearing on the merits
for that violation.
| ||||||
| 20 | (9) Procedures for non-residents. Procedures by which | ||||||
| 21 | persons who are
not residents of the municipality or county | ||||||
| 22 | may contest the merits of the alleged
violation without | ||||||
| 23 | attending a hearing.
| ||||||
| 24 | (10) A schedule of civil fines for violations of | ||||||
| 25 | vehicular standing,
parking, compliance, automated speed | ||||||
| 26 | enforcement system, or automated traffic law regulations | ||||||
| |||||||
| |||||||
| 1 | enacted by ordinance pursuant to this
Section, and a
| ||||||
| 2 | schedule of penalties for late payment of the fines or | ||||||
| 3 | failure to complete required traffic education programs, | ||||||
| 4 | provided, however,
that the total amount of the fine and | ||||||
| 5 | penalty for any one violation shall
not exceed $250, except | ||||||
| 6 | as provided in subsection (c) of Section 11-1301.3 of this | ||||||
| 7 | Code.
| ||||||
| 8 | (11) Other provisions as are necessary and proper to | ||||||
| 9 | carry into
effect the powers granted and purposes stated in | ||||||
| 10 | this Section.
| ||||||
| 11 | (c) Any municipality or county establishing vehicular | ||||||
| 12 | standing, parking,
compliance, automated speed enforcement | ||||||
| 13 | system, or automated traffic law
regulations under this Section | ||||||
| 14 | may also provide by ordinance for a
program of vehicle | ||||||
| 15 | immobilization for the purpose of facilitating
enforcement of | ||||||
| 16 | those regulations. The program of vehicle
immobilization shall | ||||||
| 17 | provide for immobilizing any eligible vehicle upon the
public | ||||||
| 18 | way by presence of a restraint in a manner to prevent operation | ||||||
| 19 | of
the vehicle. Any ordinance establishing a program of vehicle
| ||||||
| 20 | immobilization under this Section shall provide:
| ||||||
| 21 | (1) Criteria for the designation of vehicles eligible | ||||||
| 22 | for
immobilization. A vehicle shall be eligible for | ||||||
| 23 | immobilization when the
registered owner of the vehicle has | ||||||
| 24 | accumulated the number of incomplete traffic education | ||||||
| 25 | programs or unpaid final
determinations of parking, | ||||||
| 26 | standing, compliance, automated speed enforcement system, | ||||||
| |||||||
| |||||||
| 1 | or automated traffic law violation liability, or both, as
| ||||||
| 2 | determined by ordinance.
| ||||||
| 3 | (2) A notice of impending vehicle immobilization and a | ||||||
| 4 | right to a
hearing to challenge the validity of the notice | ||||||
| 5 | by disproving liability
for the incomplete traffic | ||||||
| 6 | education programs or unpaid final determinations of | ||||||
| 7 | parking, standing, compliance, automated speed enforcement | ||||||
| 8 | system, or automated traffic law
violation liability, or | ||||||
| 9 | both, listed
on the notice.
| ||||||
| 10 | (3) The right to a prompt hearing after a vehicle has | ||||||
| 11 | been immobilized
or subsequently towed without the | ||||||
| 12 | completion of the required traffic education program or | ||||||
| 13 | payment of the outstanding fines and
penalties on parking, | ||||||
| 14 | standing, compliance, automated speed enforcement system, | ||||||
| 15 | or automated traffic law violations, or both, for which | ||||||
| 16 | final
determinations have been
issued. An order issued | ||||||
| 17 | after the hearing is a final administrative
decision within | ||||||
| 18 | the meaning of Section 3-101 of the Code of Civil | ||||||
| 19 | Procedure.
| ||||||
| 20 | (4) A post immobilization and post-towing notice | ||||||
| 21 | advising the registered
owner of the vehicle of the right | ||||||
| 22 | to a hearing to challenge the validity
of the impoundment.
| ||||||
| 23 | (d) Judicial review of final determinations of parking, | ||||||
| 24 | standing,
compliance, automated speed enforcement system, or | ||||||
| 25 | automated traffic law
violations and final administrative | ||||||
| 26 | decisions issued after hearings
regarding vehicle | ||||||
| |||||||
| |||||||
| 1 | immobilization and impoundment made
under this Section shall be | ||||||
| 2 | subject to the provisions of
the Administrative Review Law.
| ||||||
| 3 | (e) Any fine, penalty, incomplete traffic education | ||||||
| 4 | program, or part of any fine or any penalty remaining
unpaid | ||||||
| 5 | after the exhaustion of, or the failure to exhaust, | ||||||
| 6 | administrative
remedies created under this Section and the | ||||||
| 7 | conclusion of any judicial
review procedures shall be a debt | ||||||
| 8 | due and owing the municipality or county and, as
such, may be | ||||||
| 9 | collected in accordance with applicable law. Completion of any | ||||||
| 10 | required traffic education program and payment in full
of any | ||||||
| 11 | fine or penalty resulting from a standing, parking,
compliance, | ||||||
| 12 | automated speed enforcement system, or automated traffic law | ||||||
| 13 | violation shall
constitute a final disposition of that | ||||||
| 14 | violation.
| ||||||
| 15 | (f) After the expiration of the period within which | ||||||
| 16 | judicial review may
be sought for a final determination of | ||||||
| 17 | parking, standing, compliance, automated speed enforcement | ||||||
| 18 | system, or automated traffic law
violation, the municipality
or | ||||||
| 19 | county may commence a proceeding in the Circuit Court for | ||||||
| 20 | purposes of obtaining a
judgment on the final determination of | ||||||
| 21 | violation. Nothing in this
Section shall prevent a municipality | ||||||
| 22 | or county from consolidating multiple final
determinations of | ||||||
| 23 | parking, standing, compliance, automated speed enforcement | ||||||
| 24 | system, or automated traffic law violations against a
person in | ||||||
| 25 | a proceeding.
Upon commencement of the action, the municipality | ||||||
| 26 | or county shall file a certified
copy or record of the final | ||||||
| |||||||
| |||||||
| 1 | determination of parking, standing, compliance, automated | ||||||
| 2 | speed enforcement system, or automated traffic law
violation, | ||||||
| 3 | which shall be
accompanied by a certification that recites | ||||||
| 4 | facts sufficient to show that
the final determination of | ||||||
| 5 | violation was
issued in accordance with this Section and the | ||||||
| 6 | applicable municipal
or county ordinance. Service of the | ||||||
| 7 | summons and a copy of the petition may be by
any method | ||||||
| 8 | provided by Section 2-203 of the Code of Civil Procedure or by
| ||||||
| 9 | certified mail, return receipt requested, provided that the | ||||||
| 10 | total amount of
fines and penalties for final determinations of | ||||||
| 11 | parking, standing,
compliance, automated speed enforcement | ||||||
| 12 | system, or automated traffic law violations does not
exceed | ||||||
| 13 | $2500. If the court is satisfied that the final determination | ||||||
| 14 | of
parking, standing, compliance, automated speed enforcement | ||||||
| 15 | system, or automated traffic law violation was entered in | ||||||
| 16 | accordance with
the requirements of
this Section and the | ||||||
| 17 | applicable municipal or county ordinance, and that the | ||||||
| 18 | registered
owner or the lessee, as the case may be, had an | ||||||
| 19 | opportunity for an
administrative hearing and for judicial | ||||||
| 20 | review as provided in this Section,
the court shall render | ||||||
| 21 | judgment in favor of the municipality or county and against
the | ||||||
| 22 | registered owner or the lessee for the amount indicated in the | ||||||
| 23 | final
determination of parking, standing, compliance, | ||||||
| 24 | automated speed enforcement system, or automated traffic law | ||||||
| 25 | violation, plus costs.
The judgment shall have
the same effect | ||||||
| 26 | and may be enforced in the same manner as other judgments
for | ||||||
| |||||||
| |||||||
| 1 | the recovery of money.
| ||||||
| 2 | (g) The fee for participating in a traffic education | ||||||
| 3 | program under this Section shall not exceed $25. | ||||||
| 4 | A low-income individual required to complete a traffic | ||||||
| 5 | education program under this Section who provides proof of | ||||||
| 6 | eligibility for the federal earned income tax credit under | ||||||
| 7 | Section 32 of the Internal Revenue Code or the Illinois earned | ||||||
| 8 | income tax credit under Section 212 of the Illinois Income Tax | ||||||
| 9 | Act shall not be required to pay any fee for participating in a | ||||||
| 10 | required traffic education program. | ||||||
| 11 | (Source: P.A. 101-32, eff. 6-28-19; revised 1-21-20.)
| ||||||
| 12 | (Text of Section after amendment by P.A. 101-623)
| ||||||
| 13 | Sec. 11-208.3. Administrative adjudication of violations | ||||||
| 14 | of traffic
regulations concerning the standing, parking, or | ||||||
| 15 | condition of
vehicles, automated traffic law violations, and | ||||||
| 16 | automated speed enforcement system violations.
| ||||||
| 17 | (a) Any municipality or county may provide by ordinance for | ||||||
| 18 | a system of
administrative adjudication of vehicular standing | ||||||
| 19 | and parking violations and
vehicle compliance violations as | ||||||
| 20 | described in this subsection, automated traffic law violations | ||||||
| 21 | as defined in Section 11-208.6, 11-208.9, or 11-1201.1, and | ||||||
| 22 | automated speed enforcement system violations as defined in | ||||||
| 23 | Section 11-208.8.
The administrative system shall have as its | ||||||
| 24 | purpose the fair and
efficient enforcement of municipal or | ||||||
| 25 | county regulations through the
administrative adjudication of | ||||||
| |||||||
| |||||||
| 1 | automated speed enforcement system or automated traffic law | ||||||
| 2 | violations and violations of municipal or county ordinances
| ||||||
| 3 | regulating the standing and parking of vehicles, the condition | ||||||
| 4 | and use of
vehicle equipment, and the display of municipal or | ||||||
| 5 | county wheel tax licenses within the
municipality's
or county's | ||||||
| 6 | borders. The administrative system shall only have authority to | ||||||
| 7 | adjudicate
civil offenses carrying fines not in excess of $500 | ||||||
| 8 | or requiring the completion of a traffic education program, or | ||||||
| 9 | both, that occur after the
effective date of the ordinance | ||||||
| 10 | adopting such a system under this Section.
For purposes of this | ||||||
| 11 | Section, "compliance violation" means a violation of a
| ||||||
| 12 | municipal or county regulation governing the condition or use | ||||||
| 13 | of equipment on a vehicle
or governing the display of a | ||||||
| 14 | municipal or county wheel tax license.
| ||||||
| 15 | (b) Any ordinance establishing a system of administrative | ||||||
| 16 | adjudication
under this Section shall provide for:
| ||||||
| 17 | (1) A traffic compliance administrator authorized to
| ||||||
| 18 | adopt, distribute, and
process parking, compliance, and | ||||||
| 19 | automated speed enforcement system or automated traffic | ||||||
| 20 | law violation notices and other notices required
by this
| ||||||
| 21 | Section, collect money paid as fines and penalties for | ||||||
| 22 | violation of parking
and compliance
ordinances and | ||||||
| 23 | automated speed enforcement system or automated traffic | ||||||
| 24 | law violations, and operate an administrative adjudication | ||||||
| 25 | system. The traffic
compliance
administrator also may make | ||||||
| 26 | a certified report to the Secretary of State
under Section | ||||||
| |||||||
| |||||||
| 1 | 6-306.5.
| ||||||
| 2 | (2) A parking, standing, compliance, automated speed | ||||||
| 3 | enforcement system, or automated traffic law violation | ||||||
| 4 | notice
that
shall specify or include the date,
time, and | ||||||
| 5 | place of violation of a parking, standing,
compliance, | ||||||
| 6 | automated speed enforcement system, or automated traffic | ||||||
| 7 | law
regulation; the particular regulation
violated; any | ||||||
| 8 | requirement to complete a traffic education program; the | ||||||
| 9 | fine and any penalty that may be assessed for late payment | ||||||
| 10 | or failure to complete a required traffic education | ||||||
| 11 | program, or both,
when so provided by ordinance; the | ||||||
| 12 | vehicle make or a photograph of the vehicle; the and state | ||||||
| 13 | registration
number of the vehicle; and the identification | ||||||
| 14 | number of the
person issuing the notice.
With regard to | ||||||
| 15 | automated speed enforcement system or automated traffic | ||||||
| 16 | law violations, vehicle make shall be specified on the | ||||||
| 17 | automated speed enforcement system or automated traffic | ||||||
| 18 | law violation notice if the notice does not include a | ||||||
| 19 | photograph of the vehicle and the make is available and | ||||||
| 20 | readily discernible. With regard to municipalities or | ||||||
| 21 | counties with a population of 1 million or more, it
shall | ||||||
| 22 | be grounds for
dismissal of a parking
violation if the | ||||||
| 23 | state registration number or vehicle make specified is
| ||||||
| 24 | incorrect. The violation notice shall state that the | ||||||
| 25 | completion of any required traffic education program, the | ||||||
| 26 | payment of any indicated
fine, and the payment of any | ||||||
| |||||||
| |||||||
| 1 | applicable penalty for late payment or failure to complete | ||||||
| 2 | a required traffic education program, or both, shall | ||||||
| 3 | operate as a
final disposition of the violation. The notice | ||||||
| 4 | also shall contain
information as to the availability of a | ||||||
| 5 | hearing in which the violation may
be contested on its | ||||||
| 6 | merits. The violation notice shall specify the
time and | ||||||
| 7 | manner in which a hearing may be had.
| ||||||
| 8 | (3) Service of a the parking, standing, or compliance
| ||||||
| 9 | violation notice by: (i) affixing the
original or a | ||||||
| 10 | facsimile of the notice to an unlawfully parked or standing | ||||||
| 11 | vehicle; or (ii) by
handing the notice to the operator of a | ||||||
| 12 | vehicle if he or she is
present; or (iii) mailing the | ||||||
| 13 | notice to the address of the registered owner or lessee of | ||||||
| 14 | the cited vehicle as recorded with the Secretary of State | ||||||
| 15 | or the lessor of the motor vehicle within 30 days after the | ||||||
| 16 | Secretary of State or the lessor of the motor vehicle | ||||||
| 17 | notifies the municipality or county of the identity of the | ||||||
| 18 | owner or lessee of the vehicle, but not later than 90 days | ||||||
| 19 | after date of the violation, except that in the case of a | ||||||
| 20 | lessee of a motor vehicle, service of a parking, standing, | ||||||
| 21 | or compliance violation notice may occur no later than 210 | ||||||
| 22 | days after the violation; and service of an automated speed | ||||||
| 23 | enforcement system or automated traffic law violation | ||||||
| 24 | notice by mail to the
address
of the registered owner or | ||||||
| 25 | lessee of the cited vehicle as recorded with the Secretary | ||||||
| 26 | of
State or the lessor of the motor vehicle within 30 days | ||||||
| |||||||
| |||||||
| 1 | after the Secretary of State or the lessor of the motor | ||||||
| 2 | vehicle notifies the municipality or county of the identity | ||||||
| 3 | of the owner or lessee of the vehicle, but not later than | ||||||
| 4 | 90 days after the violation, except that in the case of a | ||||||
| 5 | lessee of a motor vehicle, service of an automated traffic | ||||||
| 6 | law violation notice may occur no later than 210 days after | ||||||
| 7 | the violation. A person authorized by ordinance to issue | ||||||
| 8 | and serve parking,
standing, and compliance
violation | ||||||
| 9 | notices shall certify as to the correctness of the facts | ||||||
| 10 | entered
on the violation notice by signing his or her name | ||||||
| 11 | to the notice at
the time of service or in the case of a | ||||||
| 12 | notice produced by a computerized
device, by signing a | ||||||
| 13 | single certificate to be kept by the traffic
compliance
| ||||||
| 14 | administrator attesting to the correctness of all notices | ||||||
| 15 | produced by the
device while it was under his or her | ||||||
| 16 | control. In the case of an automated traffic law violation, | ||||||
| 17 | the ordinance shall
require
a
determination by a technician | ||||||
| 18 | employed or contracted by the municipality or county that,
| ||||||
| 19 | based on inspection of recorded images, the motor vehicle | ||||||
| 20 | was being operated in
violation of Section 11-208.6, | ||||||
| 21 | 11-208.9, or 11-1201.1 or a local ordinance.
If the | ||||||
| 22 | technician determines that the
vehicle entered the | ||||||
| 23 | intersection as part of a funeral procession or in order to
| ||||||
| 24 | yield the right-of-way to an emergency vehicle, a citation | ||||||
| 25 | shall not be issued. In municipalities with a population of | ||||||
| 26 | less than 1,000,000 inhabitants and counties with a | ||||||
| |||||||
| |||||||
| 1 | population of less than 3,000,000 inhabitants, the | ||||||
| 2 | automated traffic law ordinance shall require that all | ||||||
| 3 | determinations by a technician that a motor vehicle was | ||||||
| 4 | being operated in
violation of Section 11-208.6, 11-208.9, | ||||||
| 5 | or 11-1201.1 or a local ordinance must be reviewed and | ||||||
| 6 | approved by a law enforcement officer or retired law | ||||||
| 7 | enforcement officer of the municipality or county issuing | ||||||
| 8 | the violation. In municipalities with a population of | ||||||
| 9 | 1,000,000 or more inhabitants and counties with a | ||||||
| 10 | population of 3,000,000 or more inhabitants, the automated | ||||||
| 11 | traffic law ordinance shall require that all | ||||||
| 12 | determinations by a technician that a motor vehicle was | ||||||
| 13 | being operated in
violation of Section 11-208.6, 11-208.9, | ||||||
| 14 | or 11-1201.1 or a local ordinance must be reviewed and | ||||||
| 15 | approved by a law enforcement officer or retired law | ||||||
| 16 | enforcement officer of the municipality or county issuing | ||||||
| 17 | the violation or by an additional fully-trained reviewing | ||||||
| 18 | technician who is not employed by the contractor who | ||||||
| 19 | employs the technician who made the initial determination. | ||||||
| 20 | In the case of an automated speed enforcement system | ||||||
| 21 | violation, the ordinance shall require a determination by a | ||||||
| 22 | technician employed by the municipality, based upon an | ||||||
| 23 | inspection of recorded images, video or other | ||||||
| 24 | documentation, including documentation of the speed limit | ||||||
| 25 | and automated speed enforcement signage, and documentation | ||||||
| 26 | of the inspection, calibration, and certification of the | ||||||
| |||||||
| |||||||
| 1 | speed equipment, that the vehicle was being operated in | ||||||
| 2 | violation of Article VI of Chapter 11 of this Code or a | ||||||
| 3 | similar local ordinance. If the technician determines that | ||||||
| 4 | the vehicle speed was not determined by a calibrated, | ||||||
| 5 | certified speed equipment device based upon the speed | ||||||
| 6 | equipment documentation, or if the vehicle was an emergency | ||||||
| 7 | vehicle, a citation may not be issued. The automated speed | ||||||
| 8 | enforcement ordinance shall require that all | ||||||
| 9 | determinations by a technician that a violation occurred be | ||||||
| 10 | reviewed and approved by a law enforcement officer or | ||||||
| 11 | retired law enforcement officer of the municipality | ||||||
| 12 | issuing the violation or by an additional fully trained | ||||||
| 13 | reviewing technician who is not employed by the contractor | ||||||
| 14 | who employs the technician who made the initial | ||||||
| 15 | determination. Routine and independent calibration of the | ||||||
| 16 | speeds produced by automated speed enforcement systems and | ||||||
| 17 | equipment shall be conducted annually by a qualified | ||||||
| 18 | technician. Speeds produced by an automated speed | ||||||
| 19 | enforcement system shall be compared with speeds produced | ||||||
| 20 | by lidar or other independent equipment. Radar or lidar | ||||||
| 21 | equipment shall undergo an internal validation test no less | ||||||
| 22 | frequently than once each week. Qualified technicians | ||||||
| 23 | shall test loop based equipment no less frequently than | ||||||
| 24 | once a year. Radar equipment shall be checked for accuracy | ||||||
| 25 | by a qualified technician when the unit is serviced, when | ||||||
| 26 | unusual or suspect readings persist, or when deemed | ||||||
| |||||||
| |||||||
| 1 | necessary by a reviewing technician. Radar equipment shall | ||||||
| 2 | be checked with the internal frequency generator and the | ||||||
| 3 | internal circuit test whenever the radar is turned on. | ||||||
| 4 | Technicians must be alert for any unusual or suspect | ||||||
| 5 | readings, and if unusual or suspect readings of a radar | ||||||
| 6 | unit persist, that unit shall immediately be removed from | ||||||
| 7 | service and not returned to service until it has been | ||||||
| 8 | checked by a qualified technician and determined to be | ||||||
| 9 | functioning properly. Documentation of the annual | ||||||
| 10 | calibration results, including the equipment tested, test | ||||||
| 11 | date, technician performing the test, and test results, | ||||||
| 12 | shall be maintained and available for use in the | ||||||
| 13 | determination of an automated speed enforcement system | ||||||
| 14 | violation and issuance of a citation. The technician | ||||||
| 15 | performing the calibration and testing of the automated | ||||||
| 16 | speed enforcement equipment shall be trained and certified | ||||||
| 17 | in the use of equipment for speed enforcement purposes. | ||||||
| 18 | Training on the speed enforcement equipment may be | ||||||
| 19 | conducted by law enforcement, civilian, or manufacturer's | ||||||
| 20 | personnel and if applicable may be equivalent to the | ||||||
| 21 | equipment use and operations training included in the Speed | ||||||
| 22 | Measuring Device Operator Program developed by the | ||||||
| 23 | National Highway Traffic Safety Administration (NHTSA). | ||||||
| 24 | The vendor or technician who performs the work shall keep | ||||||
| 25 | accurate records on each piece of equipment the technician | ||||||
| 26 | calibrates and tests. As used in this paragraph, | ||||||
| |||||||
| |||||||
| 1 | "fully-trained reviewing technician" means a person who | ||||||
| 2 | has received at least 40 hours of supervised training in | ||||||
| 3 | subjects which shall include image inspection and | ||||||
| 4 | interpretation, the elements necessary to prove a | ||||||
| 5 | violation, license plate identification, and traffic | ||||||
| 6 | safety and management. In all municipalities and counties, | ||||||
| 7 | the automated speed enforcement system or automated | ||||||
| 8 | traffic law ordinance shall require that no additional fee | ||||||
| 9 | shall be charged to the alleged violator for exercising his | ||||||
| 10 | or her right to an administrative hearing, and persons | ||||||
| 11 | shall be given at least 25 days following an administrative | ||||||
| 12 | hearing to pay any civil penalty imposed by a finding that | ||||||
| 13 | Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 or a | ||||||
| 14 | similar local ordinance has been violated. The original or | ||||||
| 15 | a
facsimile of the violation notice or, in the case of a | ||||||
| 16 | notice produced by a
computerized device, a printed record | ||||||
| 17 | generated by the device showing the facts
entered on the | ||||||
| 18 | notice, shall be retained by the
traffic compliance
| ||||||
| 19 | administrator, and shall be a record kept in the ordinary | ||||||
| 20 | course of
business. A parking, standing, compliance, | ||||||
| 21 | automated speed enforcement system, or automated traffic | ||||||
| 22 | law violation notice issued,
signed and served in
| ||||||
| 23 | accordance with this Section, a copy of the notice, or the | ||||||
| 24 | computer
generated record shall be prima facie
correct and | ||||||
| 25 | shall be prima facie evidence of the correctness of the | ||||||
| 26 | facts
shown on the notice. The notice, copy, or computer | ||||||
| |||||||
| |||||||
| 1 | generated
record shall be admissible in any
subsequent | ||||||
| 2 | administrative or legal proceedings.
| ||||||
| 3 | (4) An opportunity for a hearing for the registered | ||||||
| 4 | owner of the
vehicle cited in the parking, standing, | ||||||
| 5 | compliance, automated speed enforcement system, or | ||||||
| 6 | automated traffic law violation notice in
which the owner | ||||||
| 7 | may
contest the merits of the alleged violation, and during | ||||||
| 8 | which formal or
technical rules of evidence shall not | ||||||
| 9 | apply; provided, however, that under
Section 11-1306 of | ||||||
| 10 | this Code the lessee of a vehicle cited in the
violation | ||||||
| 11 | notice likewise shall be provided an opportunity for a | ||||||
| 12 | hearing of
the same kind afforded the registered owner. The | ||||||
| 13 | hearings shall be
recorded, and the person conducting the | ||||||
| 14 | hearing on behalf of the traffic
compliance
administrator | ||||||
| 15 | shall be empowered to administer oaths and to secure by
| ||||||
| 16 | subpoena both the attendance and testimony of witnesses and | ||||||
| 17 | the production
of relevant books and papers. Persons | ||||||
| 18 | appearing at a hearing under this
Section may be | ||||||
| 19 | represented by counsel at their expense. The ordinance may
| ||||||
| 20 | also provide for internal administrative review following | ||||||
| 21 | the decision of
the hearing officer.
| ||||||
| 22 | (5) Service of additional notices, sent by first class | ||||||
| 23 | United States
mail, postage prepaid, to the address of the | ||||||
| 24 | registered owner of the cited
vehicle as recorded with the | ||||||
| 25 | Secretary of State or, if any notice to that address is | ||||||
| 26 | returned as undeliverable, to the last known address | ||||||
| |||||||
| |||||||
| 1 | recorded in a United States Post Office approved database,
| ||||||
| 2 | or, under Section 11-1306
or subsection (p) of Section | ||||||
| 3 | 11-208.6 or 11-208.9, or subsection (p) of Section 11-208.8 | ||||||
| 4 | of this Code, to the lessee of the cited vehicle at the | ||||||
| 5 | last address known
to the lessor of the cited vehicle at | ||||||
| 6 | the time of lease or, if any notice to that address is | ||||||
| 7 | returned as undeliverable, to the last known address | ||||||
| 8 | recorded in a United States Post Office approved database.
| ||||||
| 9 | The service shall
be deemed complete as of the date of | ||||||
| 10 | deposit in the United States mail.
The notices shall be in | ||||||
| 11 | the following sequence and shall include, but not be
| ||||||
| 12 | limited to the information specified herein:
| ||||||
| 13 | (i) A second notice of parking, standing, or | ||||||
| 14 | compliance violation if the first notice of the | ||||||
| 15 | violation was issued by affixing the original or a | ||||||
| 16 | facsimile of the notice to the unlawfully parked | ||||||
| 17 | vehicle or by handing the notice to the operator. This | ||||||
| 18 | notice shall specify or include the
date and location | ||||||
| 19 | of the violation cited in the parking,
standing,
or | ||||||
| 20 | compliance violation
notice, the particular regulation | ||||||
| 21 | violated, the vehicle
make or a photograph of the | ||||||
| 22 | vehicle, the and state registration number of the | ||||||
| 23 | vehicle, any requirement to complete a traffic | ||||||
| 24 | education program, the fine and any penalty that may be
| ||||||
| 25 | assessed for late payment or failure to complete a | ||||||
| 26 | traffic education program, or both, when so provided by | ||||||
| |||||||
| |||||||
| 1 | ordinance, the availability
of a hearing in which the | ||||||
| 2 | violation may be contested on its merits, and the
time | ||||||
| 3 | and manner in which the hearing may be had. The notice | ||||||
| 4 | of violation
shall also state that failure to complete | ||||||
| 5 | a required traffic education program, to pay the | ||||||
| 6 | indicated fine and any
applicable penalty, or to appear | ||||||
| 7 | at a hearing on the merits in the time and
manner | ||||||
| 8 | specified, will result in a final determination of | ||||||
| 9 | violation
liability for the cited violation in the | ||||||
| 10 | amount of the fine or penalty
indicated, and that, upon | ||||||
| 11 | the occurrence of a final determination of violation | ||||||
| 12 | liability for the failure, and the exhaustion of, or
| ||||||
| 13 | failure to exhaust, available administrative or | ||||||
| 14 | judicial procedures for
review, any incomplete traffic | ||||||
| 15 | education program or any unpaid fine or penalty, or | ||||||
| 16 | both, will constitute a debt due and owing
the | ||||||
| 17 | municipality or county.
| ||||||
| 18 | (ii) A notice of final determination of parking, | ||||||
| 19 | standing,
compliance, automated speed enforcement | ||||||
| 20 | system, or automated traffic law violation liability.
| ||||||
| 21 | This notice shall be sent following a final | ||||||
| 22 | determination of parking,
standing, compliance, | ||||||
| 23 | automated speed enforcement system, or automated | ||||||
| 24 | traffic law
violation liability and the conclusion of | ||||||
| 25 | judicial review procedures taken
under this Section. | ||||||
| 26 | The notice shall state that the incomplete traffic | ||||||
| |||||||
| |||||||
| 1 | education program or the unpaid fine or
penalty, or | ||||||
| 2 | both, is a debt due and owing the municipality or | ||||||
| 3 | county. The notice shall contain
warnings that failure | ||||||
| 4 | to complete any required traffic education program or | ||||||
| 5 | to pay any fine or penalty due and owing the
| ||||||
| 6 | municipality or county, or both, within the time | ||||||
| 7 | specified may result in the municipality's
or county's | ||||||
| 8 | filing of a petition in the Circuit Court to have the | ||||||
| 9 | incomplete traffic education program or unpaid
fine or | ||||||
| 10 | penalty, or both, rendered a judgment as provided by | ||||||
| 11 | this Section, or, where applicable, may
result in | ||||||
| 12 | suspension of the person's driver's drivers license | ||||||
| 13 | for failure to complete a traffic education program or | ||||||
| 14 | to pay
fines or penalties, or both, for 5 or more | ||||||
| 15 | automated traffic law violations under Section | ||||||
| 16 | 11-208.6 or 11-208.9 or automated speed enforcement | ||||||
| 17 | system violations under Section 11-208.8.
| ||||||
| 18 | (6) A notice of impending driver's drivers license | ||||||
| 19 | suspension. This
notice shall be sent to the person liable | ||||||
| 20 | for failure to complete a required traffic education | ||||||
| 21 | program or to pay any fine or penalty that
remains due and | ||||||
| 22 | owing, or both, on 5 or more unpaid automated speed | ||||||
| 23 | enforcement system or automated traffic law violations. | ||||||
| 24 | The notice
shall state that failure to complete a required | ||||||
| 25 | traffic education program or to pay the fine or penalty | ||||||
| 26 | owing, or both, within 45 days of
the notice's date will | ||||||
| |||||||
| |||||||
| 1 | result in the municipality or county notifying the | ||||||
| 2 | Secretary
of State that the person is eligible for | ||||||
| 3 | initiation of suspension
proceedings under Section 6-306.5 | ||||||
| 4 | of this Code. The notice shall also state
that the person | ||||||
| 5 | may obtain a photostatic copy of an original ticket | ||||||
| 6 | imposing a
fine or penalty by sending a self-addressed self | ||||||
| 7 | addressed, stamped envelope to the
municipality or county | ||||||
| 8 | along with a request for the photostatic copy.
The notice | ||||||
| 9 | of impending driver's
drivers license suspension shall be | ||||||
| 10 | sent by first class United States mail,
postage prepaid, to | ||||||
| 11 | the address recorded with the Secretary of State or, if any | ||||||
| 12 | notice to that address is returned as undeliverable, to the | ||||||
| 13 | last known address recorded in a United States Post Office | ||||||
| 14 | approved database.
| ||||||
| 15 | (7) Final determinations of violation liability. A | ||||||
| 16 | final
determination of violation liability shall occur | ||||||
| 17 | following failure to complete the required traffic | ||||||
| 18 | education program or
to pay the fine or penalty, or both, | ||||||
| 19 | after a hearing officer's determination of violation | ||||||
| 20 | liability and the exhaustion of or failure to exhaust any
| ||||||
| 21 | administrative review procedures provided by ordinance. | ||||||
| 22 | Where a person
fails to appear at a hearing to contest the | ||||||
| 23 | alleged violation in the time
and manner specified in a | ||||||
| 24 | prior mailed notice, the hearing officer's
determination | ||||||
| 25 | of violation liability shall become final: (A) upon
denial | ||||||
| 26 | of a timely petition to set aside that determination, or | ||||||
| |||||||
| |||||||
| 1 | (B) upon
expiration of the period for filing the petition | ||||||
| 2 | without a
filing having been made.
| ||||||
| 3 | (8) A petition to set aside a determination of parking, | ||||||
| 4 | standing,
compliance, automated speed enforcement system, | ||||||
| 5 | or automated traffic law violation
liability that may be | ||||||
| 6 | filed by a person owing an unpaid fine or penalty. A | ||||||
| 7 | petition to set aside a determination of liability may also | ||||||
| 8 | be filed by a person required to complete a traffic | ||||||
| 9 | education program.
The petition shall be filed with and | ||||||
| 10 | ruled upon by the traffic compliance
administrator in the | ||||||
| 11 | manner and within the time specified by ordinance.
The | ||||||
| 12 | grounds for the petition may be limited to: (A) the person | ||||||
| 13 | not having
been the owner or lessee of the cited vehicle on | ||||||
| 14 | the date the
violation notice was issued, (B) the person | ||||||
| 15 | having already completed the required traffic education | ||||||
| 16 | program or paid the fine or
penalty, or both, for the | ||||||
| 17 | violation in question, and (C) excusable failure to
appear | ||||||
| 18 | at or
request a new date for a hearing.
With regard to | ||||||
| 19 | municipalities or counties with a population of 1 million | ||||||
| 20 | or more, it
shall be grounds for
dismissal of a
parking | ||||||
| 21 | violation if the state registration number or vehicle make, | ||||||
| 22 | only if specified in the violation notice, is
incorrect. | ||||||
| 23 | After the determination of
parking, standing, compliance, | ||||||
| 24 | automated speed enforcement system, or automated traffic | ||||||
| 25 | law violation liability has been set aside
upon a showing | ||||||
| 26 | of just
cause, the registered owner shall be provided with | ||||||
| |||||||
| |||||||
| 1 | a hearing on the merits
for that violation.
| ||||||
| 2 | (9) Procedures for non-residents. Procedures by which | ||||||
| 3 | persons who are
not residents of the municipality or county | ||||||
| 4 | may contest the merits of the alleged
violation without | ||||||
| 5 | attending a hearing.
| ||||||
| 6 | (10) A schedule of civil fines for violations of | ||||||
| 7 | vehicular standing,
parking, compliance, automated speed | ||||||
| 8 | enforcement system, or automated traffic law regulations | ||||||
| 9 | enacted by ordinance pursuant to this
Section, and a
| ||||||
| 10 | schedule of penalties for late payment of the fines or | ||||||
| 11 | failure to complete required traffic education programs, | ||||||
| 12 | provided, however,
that the total amount of the fine and | ||||||
| 13 | penalty for any one violation shall
not exceed $250, except | ||||||
| 14 | as provided in subsection (c) of Section 11-1301.3 of this | ||||||
| 15 | Code.
| ||||||
| 16 | (11) Other provisions as are necessary and proper to | ||||||
| 17 | carry into
effect the powers granted and purposes stated in | ||||||
| 18 | this Section.
| ||||||
| 19 | (c) Any municipality or county establishing vehicular | ||||||
| 20 | standing, parking,
compliance, automated speed enforcement | ||||||
| 21 | system, or automated traffic law
regulations under this Section | ||||||
| 22 | may also provide by ordinance for a
program of vehicle | ||||||
| 23 | immobilization for the purpose of facilitating
enforcement of | ||||||
| 24 | those regulations. The program of vehicle
immobilization shall | ||||||
| 25 | provide for immobilizing any eligible vehicle upon the
public | ||||||
| 26 | way by presence of a restraint in a manner to prevent operation | ||||||
| |||||||
| |||||||
| 1 | of
the vehicle. Any ordinance establishing a program of vehicle
| ||||||
| 2 | immobilization under this Section shall provide:
| ||||||
| 3 | (1) Criteria for the designation of vehicles eligible | ||||||
| 4 | for
immobilization. A vehicle shall be eligible for | ||||||
| 5 | immobilization when the
registered owner of the vehicle has | ||||||
| 6 | accumulated the number of incomplete traffic education | ||||||
| 7 | programs or unpaid final
determinations of parking, | ||||||
| 8 | standing, compliance, automated speed enforcement system, | ||||||
| 9 | or automated traffic law violation liability, or both, as
| ||||||
| 10 | determined by ordinance.
| ||||||
| 11 | (2) A notice of impending vehicle immobilization and a | ||||||
| 12 | right to a
hearing to challenge the validity of the notice | ||||||
| 13 | by disproving liability
for the incomplete traffic | ||||||
| 14 | education programs or unpaid final determinations of | ||||||
| 15 | parking, standing, compliance, automated speed enforcement | ||||||
| 16 | system, or automated traffic law
violation liability, or | ||||||
| 17 | both, listed
on the notice.
| ||||||
| 18 | (3) The right to a prompt hearing after a vehicle has | ||||||
| 19 | been immobilized
or subsequently towed without the | ||||||
| 20 | completion of the required traffic education program or | ||||||
| 21 | payment of the outstanding fines and
penalties on parking, | ||||||
| 22 | standing, compliance, automated speed enforcement system, | ||||||
| 23 | or automated traffic law violations, or both, for which | ||||||
| 24 | final
determinations have been
issued. An order issued | ||||||
| 25 | after the hearing is a final administrative
decision within | ||||||
| 26 | the meaning of Section 3-101 of the Code of Civil | ||||||
| |||||||
| |||||||
| 1 | Procedure.
| ||||||
| 2 | (4) A post immobilization and post-towing notice | ||||||
| 3 | advising the registered
owner of the vehicle of the right | ||||||
| 4 | to a hearing to challenge the validity
of the impoundment.
| ||||||
| 5 | (d) Judicial review of final determinations of parking, | ||||||
| 6 | standing,
compliance, automated speed enforcement system, or | ||||||
| 7 | automated traffic law
violations and final administrative | ||||||
| 8 | decisions issued after hearings
regarding vehicle | ||||||
| 9 | immobilization and impoundment made
under this Section shall be | ||||||
| 10 | subject to the provisions of
the Administrative Review Law.
| ||||||
| 11 | (e) Any fine, penalty, incomplete traffic education | ||||||
| 12 | program, or part of any fine or any penalty remaining
unpaid | ||||||
| 13 | after the exhaustion of, or the failure to exhaust, | ||||||
| 14 | administrative
remedies created under this Section and the | ||||||
| 15 | conclusion of any judicial
review procedures shall be a debt | ||||||
| 16 | due and owing the municipality or county and, as
such, may be | ||||||
| 17 | collected in accordance with applicable law. Completion of any | ||||||
| 18 | required traffic education program and payment in full
of any | ||||||
| 19 | fine or penalty resulting from a standing, parking,
compliance, | ||||||
| 20 | automated speed enforcement system, or automated traffic law | ||||||
| 21 | violation shall
constitute a final disposition of that | ||||||
| 22 | violation.
| ||||||
| 23 | (f) After the expiration of the period within which | ||||||
| 24 | judicial review may
be sought for a final determination of | ||||||
| 25 | parking, standing, compliance, automated speed enforcement | ||||||
| 26 | system, or automated traffic law
violation, the municipality
or | ||||||
| |||||||
| |||||||
| 1 | county may commence a proceeding in the Circuit Court for | ||||||
| 2 | purposes of obtaining a
judgment on the final determination of | ||||||
| 3 | violation. Nothing in this
Section shall prevent a municipality | ||||||
| 4 | or county from consolidating multiple final
determinations of | ||||||
| 5 | parking, standing, compliance, automated speed enforcement | ||||||
| 6 | system, or automated traffic law violations against a
person in | ||||||
| 7 | a proceeding.
Upon commencement of the action, the municipality | ||||||
| 8 | or county shall file a certified
copy or record of the final | ||||||
| 9 | determination of parking, standing, compliance, automated | ||||||
| 10 | speed enforcement system, or automated traffic law
violation, | ||||||
| 11 | which shall be
accompanied by a certification that recites | ||||||
| 12 | facts sufficient to show that
the final determination of | ||||||
| 13 | violation was
issued in accordance with this Section and the | ||||||
| 14 | applicable municipal
or county ordinance. Service of the | ||||||
| 15 | summons and a copy of the petition may be by
any method | ||||||
| 16 | provided by Section 2-203 of the Code of Civil Procedure or by
| ||||||
| 17 | certified mail, return receipt requested, provided that the | ||||||
| 18 | total amount of
fines and penalties for final determinations of | ||||||
| 19 | parking, standing,
compliance, automated speed enforcement | ||||||
| 20 | system, or automated traffic law violations does not
exceed | ||||||
| 21 | $2500. If the court is satisfied that the final determination | ||||||
| 22 | of
parking, standing, compliance, automated speed enforcement | ||||||
| 23 | system, or automated traffic law violation was entered in | ||||||
| 24 | accordance with
the requirements of
this Section and the | ||||||
| 25 | applicable municipal or county ordinance, and that the | ||||||
| 26 | registered
owner or the lessee, as the case may be, had an | ||||||
| |||||||
| |||||||
| 1 | opportunity for an
administrative hearing and for judicial | ||||||
| 2 | review as provided in this Section,
the court shall render | ||||||
| 3 | judgment in favor of the municipality or county and against
the | ||||||
| 4 | registered owner or the lessee for the amount indicated in the | ||||||
| 5 | final
determination of parking, standing, compliance, | ||||||
| 6 | automated speed enforcement system, or automated traffic law | ||||||
| 7 | violation, plus costs.
The judgment shall have
the same effect | ||||||
| 8 | and may be enforced in the same manner as other judgments
for | ||||||
| 9 | the recovery of money.
| ||||||
| 10 | (g) The fee for participating in a traffic education | ||||||
| 11 | program under this Section shall not exceed $25. | ||||||
| 12 | A low-income individual required to complete a traffic | ||||||
| 13 | education program under this Section who provides proof of | ||||||
| 14 | eligibility for the federal earned income tax credit under | ||||||
| 15 | Section 32 of the Internal Revenue Code or the Illinois earned | ||||||
| 16 | income tax credit under Section 212 of the Illinois Income Tax | ||||||
| 17 | Act shall not be required to pay any fee for participating in a | ||||||
| 18 | required traffic education program. | ||||||
| 19 | (Source: P.A. 101-32, eff. 6-28-19; 101-623, eff. 7-1-20; | ||||||
| 20 | revised 1-21-20.)
| ||||||
| 21 | Section 15-65. The Counties Code is amended by changing | ||||||
| 22 | Section 5-1035.1 as follows:
| ||||||
| 23 | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
| ||||||
| 24 | Sec. 5-1035.1. County Motor Fuel Tax Law. | ||||||
| |||||||
| |||||||
| 1 | (a) The county board of the
counties of DuPage, Kane, Lake, | ||||||
| 2 | Will, and McHenry may, by an ordinance or resolution
adopted by | ||||||
| 3 | an affirmative vote of a majority of the members elected or
| ||||||
| 4 | appointed to the county board, impose a tax upon all persons | ||||||
| 5 | engaged in the
county in the business of selling motor fuel, as | ||||||
| 6 | now or hereafter defined
in the Motor Fuel Tax Law, at retail | ||||||
| 7 | for the operation of motor vehicles
upon public highways or for | ||||||
| 8 | the operation of recreational watercraft upon
waterways. The | ||||||
| 9 | collection of a tax under this Section based on gallonage of | ||||||
| 10 | gasoline used for the propulsion of any aircraft is prohibited, | ||||||
| 11 | and the collection of a tax based on gallonage of special fuel | ||||||
| 12 | used for the propulsion of any aircraft is prohibited on and | ||||||
| 13 | after December 1, 2019. Kane County may exempt diesel fuel from | ||||||
| 14 | the tax imposed pursuant
to this Section. The initial tax rate | ||||||
| 15 | may not be less than be imposed, in half-cent increments, at a
| ||||||
| 16 | rate not exceeding 4 cents per gallon of motor fuel sold at | ||||||
| 17 | retail within
the county for the purpose of use or consumption | ||||||
| 18 | and not for the purpose of
resale and may not exceed 8 cents | ||||||
| 19 | per gallon of motor fuel sold at retail within
the county for | ||||||
| 20 | the purpose of use or consumption and not for the purpose of
| ||||||
| 21 | resale. The proceeds from the tax shall be used by the county | ||||||
| 22 | solely for
the purposes of operating, constructing, and | ||||||
| 23 | improving public highways and
waterways and acquiring real | ||||||
| 24 | property and rights-of-way for public
highways and waterways | ||||||
| 25 | within the county imposing the tax.
| ||||||
| 26 | (a-5) By June 1, 2020, and by June 1 of each year | ||||||
| |||||||
| |||||||
| 1 | thereafter, the Department of Revenue shall determine an annual | ||||||
| 2 | rate increase to take effect on July 1 of that calendar year | ||||||
| 3 | and continue through June 30 of the next calendar year. Not | ||||||
| 4 | later than June 1 of each year, the Department of Revenue shall | ||||||
| 5 | publish on its website the rate that will take effect on July 1 | ||||||
| 6 | of that calendar year. The rate shall be equal to the rate in | ||||||
| 7 | effect increased by an amount equal to the percentage increase, | ||||||
| 8 | if any, in the Consumer Price Index for All Urban Consumers for | ||||||
| 9 | all items, published by the United States Department of Labor | ||||||
| 10 | for the 12 months ending in March of each year. The rate shall | ||||||
| 11 | be rounded to the nearest one-tenth of one cent. Each new rate | ||||||
| 12 | may not exceed the rate in effect on June 30 of the previous | ||||||
| 13 | year plus one cent. | ||||||
| 14 | (b) A tax imposed pursuant to this Section, and all civil | ||||||
| 15 | penalties that may
be assessed as an incident thereof, shall be | ||||||
| 16 | administered, collected, and
enforced by the Illinois | ||||||
| 17 | Department of Revenue in the same manner as the
tax imposed | ||||||
| 18 | under the Retailers' Occupation Tax Act, as now or hereafter
| ||||||
| 19 | amended, insofar as may be practicable; except that in the | ||||||
| 20 | event of a
conflict with the provisions of this Section, this | ||||||
| 21 | Section shall control.
The Department of Revenue shall have | ||||||
| 22 | full power: to administer and enforce
this Section; to collect | ||||||
| 23 | all taxes and penalties due hereunder; to dispose
of taxes and | ||||||
| 24 | penalties so collected in the manner hereinafter provided; and
| ||||||
| 25 | to determine all rights to credit memoranda arising on account | ||||||
| 26 | of the
erroneous payment of tax or penalty hereunder.
| ||||||
| |||||||
| |||||||
| 1 | (b-5) Persons subject to any tax imposed under the | ||||||
| 2 | authority granted in this Section may reimburse themselves for | ||||||
| 3 | their seller's tax liability hereunder by separately stating | ||||||
| 4 | that tax as an additional charge, which charge may be stated in | ||||||
| 5 | combination, in a single amount, with State tax which sellers | ||||||
| 6 | are required to collect under the Use Tax Act, pursuant to such | ||||||
| 7 | bracket schedules as the Department may prescribe. | ||||||
| 8 | (c) Whenever the Department determines that a refund shall | ||||||
| 9 | be made under
this Section to a claimant instead of issuing a | ||||||
| 10 | credit memorandum, the
Department shall notify the State | ||||||
| 11 | Comptroller, who shall cause the
order to be drawn for the | ||||||
| 12 | amount specified, and to the person named,
in the notification | ||||||
| 13 | from the Department. The refund shall be paid by
the State | ||||||
| 14 | Treasurer out of the County Option Motor Fuel Tax Fund.
| ||||||
| 15 | (d) The Department shall forthwith pay over to the State | ||||||
| 16 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
| 17 | collected hereunder, which
shall be deposited into the County | ||||||
| 18 | Option Motor Fuel Tax Fund, a special
fund in the State | ||||||
| 19 | Treasury which is hereby created. On or before the 25th
day of | ||||||
| 20 | each calendar month, the Department shall prepare and certify | ||||||
| 21 | to the
State Comptroller the disbursement of stated sums of | ||||||
| 22 | money to named
counties for which taxpayers have paid taxes or | ||||||
| 23 | penalties hereunder to the
Department during the second | ||||||
| 24 | preceding calendar month. The amount to be
paid to each county | ||||||
| 25 | shall be the amount (not including credit memoranda)
collected | ||||||
| 26 | hereunder from retailers within the county during the second
| ||||||
| |||||||
| |||||||
| 1 | preceding calendar month by the Department, but not including | ||||||
| 2 | an amount
equal to the amount of refunds made during the second | ||||||
| 3 | preceding calendar
month by the Department on behalf of the | ||||||
| 4 | county;
less
2% of the balance, which sum shall be retained by | ||||||
| 5 | the State Treasurer to cover the costs incurred by the | ||||||
| 6 | Department in administering and enforcing the provisions of | ||||||
| 7 | this Section. The Department, at the time of each monthly | ||||||
| 8 | disbursement to the counties, shall prepare and certify to the | ||||||
| 9 | Comptroller the amount so retained by the State Treasurer, | ||||||
| 10 | which shall be transferred into the Tax Compliance and | ||||||
| 11 | Administration Fund. | ||||||
| 12 | (e) Nothing in this Section shall be construed to authorize | ||||||
| 13 | a county to
impose a tax upon the privilege of engaging in any | ||||||
| 14 | business which under
the Constitution of the United States may | ||||||
| 15 | not be made the subject of
taxation by this State.
| ||||||
| 16 | (f) Until January 1, 2020, an ordinance or resolution | ||||||
| 17 | imposing a tax hereunder or effecting a
change in the rate | ||||||
| 18 | thereof shall be effective on the first day of the second
| ||||||
| 19 | calendar month next following the month in which the ordinance | ||||||
| 20 | or
resolution is adopted and a certified copy thereof is filed | ||||||
| 21 | with the
Department of Revenue, whereupon the Department of | ||||||
| 22 | Revenue shall proceed
to administer and enforce this Section on | ||||||
| 23 | behalf of the county as of the
effective date of the ordinance | ||||||
| 24 | or resolution. | ||||||
| 25 | On and after January 1, 2020, an ordinance or resolution | ||||||
| 26 | imposing or discontinuing the tax hereunder or effecting a | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | change in the rate thereof shall either: (i) be adopted and a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | certified copy thereof filed with the Department on or before | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | the first day of April, whereupon the Department shall proceed | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | to administer and enforce this Section as of the first day of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | July next following the adoption and filing; or (ii) be adopted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | and a certified copy thereof filed with the Department on or | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | before the first day of October, whereupon the Department shall | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | proceed to administer and enforce this Section as of the first | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | day of January next following the adoption and filing.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | (g) This Section shall be known and may be cited as the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | County Motor Fuel
Tax Law.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | (Source: P.A. 101-10, eff. 6-5-19; 101-32, eff. 6-28-19; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | 101-275, eff. 8-9-19; 101-604, eff. 12-13-19.)
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | (20 ILCS 2705/2705-615 rep.) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | Section 15-100. The Department of Transportation Law of the
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | Civil Administrative Code of Illinois is amended by repealing | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | Section 2705-615, as added by Public Act 101-32.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | Article 99. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | Section 99-1. Effective date. This Act takes effect upon | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | becoming law.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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