Sen. Antonio Muņoz

Filed: 5/29/2018

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 514

2    AMENDMENT NO. ______. Amend Senate Bill 514 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. If and only if Senate Bill 2641 of the 100th
5General Assembly, as amended by House Amendment No. 3, becomes
6law, then the Use Tax Act is amended by changing Section 3-5 as
7follows:
 
8    (35 ILCS 105/3-5)
9    Sec. 3-5. Exemptions. Use of the following tangible
10personal property is exempt from the tax imposed by this Act:
11    (1) Personal property purchased from a corporation,
12society, association, foundation, institution, or
13organization, other than a limited liability company, that is
14organized and operated as a not-for-profit service enterprise
15for the benefit of persons 65 years of age or older if the
16personal property was not purchased by the enterprise for the

 

 

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1purpose of resale by the enterprise.
2    (2) Personal property purchased by a not-for-profit
3Illinois county fair association for use in conducting,
4operating, or promoting the county fair.
5    (3) Personal property purchased by a not-for-profit arts or
6cultural organization that establishes, by proof required by
7the Department by rule, that it has received an exemption under
8Section 501(c)(3) of the Internal Revenue Code and that is
9organized and operated primarily for the presentation or
10support of arts or cultural programming, activities, or
11services. These organizations include, but are not limited to,
12music and dramatic arts organizations such as symphony
13orchestras and theatrical groups, arts and cultural service
14organizations, local arts councils, visual arts organizations,
15and media arts organizations. On and after July 1, 2001 (the
16effective date of Public Act 92-35) this amendatory Act of the
1792nd General Assembly, however, an entity otherwise eligible
18for this exemption shall not make tax-free purchases unless it
19has an active identification number issued by the Department.
20    (4) Personal property purchased by a governmental body, by
21a corporation, society, association, foundation, or
22institution organized and operated exclusively for charitable,
23religious, or educational purposes, or by a not-for-profit
24corporation, society, association, foundation, institution, or
25organization that has no compensated officers or employees and
26that is organized and operated primarily for the recreation of

 

 

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1persons 55 years of age or older. A limited liability company
2may qualify for the exemption under this paragraph only if the
3limited liability company is organized and operated
4exclusively for educational purposes. On and after July 1,
51987, however, no entity otherwise eligible for this exemption
6shall make tax-free purchases unless it has an active exemption
7identification number issued by the Department.
8    (5) Until July 1, 2003, a passenger car that is a
9replacement vehicle to the extent that the purchase price of
10the car is subject to the Replacement Vehicle Tax.
11    (6) Until July 1, 2003 and beginning again on September 1,
122004 through August 30, 2014, graphic arts machinery and
13equipment, including repair and replacement parts, both new and
14used, and including that manufactured on special order,
15certified by the purchaser to be used primarily for graphic
16arts production, and including machinery and equipment
17purchased for lease. Equipment includes chemicals or chemicals
18acting as catalysts but only if the chemicals or chemicals
19acting as catalysts effect a direct and immediate change upon a
20graphic arts product. Beginning on July 1, 2017, graphic arts
21machinery and equipment is included in the manufacturing and
22assembling machinery and equipment exemption under paragraph
23(18).
24    (7) Farm chemicals.
25    (8) Legal tender, currency, medallions, or gold or silver
26coinage issued by the State of Illinois, the government of the

 

 

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1United States of America, or the government of any foreign
2country, and bullion.
3    (9) Personal property purchased from a teacher-sponsored
4student organization affiliated with an elementary or
5secondary school located in Illinois.
6    (10) A motor vehicle that is used for automobile renting,
7as defined in the Automobile Renting Occupation and Use Tax
8Act. This exemption does not include the purchase of a motor
9vehicle which will be used in a car facilitation transaction,
10as defined in Section 1-110.06 of the Illinois Vehicle Code.
11    (11) Farm machinery and equipment, both new and used,
12including that manufactured on special order, certified by the
13purchaser to be used primarily for production agriculture or
14State or federal agricultural programs, including individual
15replacement parts for the machinery and equipment, including
16machinery and equipment purchased for lease, and including
17implements of husbandry defined in Section 1-130 of the
18Illinois Vehicle Code, farm machinery and agricultural
19chemical and fertilizer spreaders, and nurse wagons required to
20be registered under Section 3-809 of the Illinois Vehicle Code,
21but excluding other motor vehicles required to be registered
22under the Illinois Vehicle Code. Horticultural polyhouses or
23hoop houses used for propagating, growing, or overwintering
24plants shall be considered farm machinery and equipment under
25this item (11). Agricultural chemical tender tanks and dry
26boxes shall include units sold separately from a motor vehicle

 

 

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1required to be licensed and units sold mounted on a motor
2vehicle required to be licensed if the selling price of the
3tender is separately stated.
4    Farm machinery and equipment shall include precision
5farming equipment that is installed or purchased to be
6installed on farm machinery and equipment including, but not
7limited to, tractors, harvesters, sprayers, planters, seeders,
8or spreaders. Precision farming equipment includes, but is not
9limited to, soil testing sensors, computers, monitors,
10software, global positioning and mapping systems, and other
11such equipment.
12    Farm machinery and equipment also includes computers,
13sensors, software, and related equipment used primarily in the
14computer-assisted operation of production agriculture
15facilities, equipment, and activities such as, but not limited
16to, the collection, monitoring, and correlation of animal and
17crop data for the purpose of formulating animal diets and
18agricultural chemicals. This item (11) is exempt from the
19provisions of Section 3-90.
20    (12) Until June 30, 2013, fuel and petroleum products sold
21to or used by an air common carrier, certified by the carrier
22to be used for consumption, shipment, or storage in the conduct
23of its business as an air common carrier, for a flight destined
24for or returning from a location or locations outside the
25United States without regard to previous or subsequent domestic
26stopovers.

 

 

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1    Beginning July 1, 2013, fuel and petroleum products sold to
2or used by an air carrier, certified by the carrier to be used
3for consumption, shipment, or storage in the conduct of its
4business as an air common carrier, for a flight that (i) is
5engaged in foreign trade or is engaged in trade between the
6United States and any of its possessions and (ii) transports at
7least one individual or package for hire from the city of
8origination to the city of final destination on the same
9aircraft, without regard to a change in the flight number of
10that aircraft.
11    (13) Proceeds of mandatory service charges separately
12stated on customers' bills for the purchase and consumption of
13food and beverages purchased at retail from a retailer, to the
14extent that the proceeds of the service charge are in fact
15turned over as tips or as a substitute for tips to the
16employees who participate directly in preparing, serving,
17hosting or cleaning up the food or beverage function with
18respect to which the service charge is imposed.
19    (14) Until July 1, 2003, oil field exploration, drilling,
20and production equipment, including (i) rigs and parts of rigs,
21rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and
22tubular goods, including casing and drill strings, (iii) pumps
23and pump-jack units, (iv) storage tanks and flow lines, (v) any
24individual replacement part for oil field exploration,
25drilling, and production equipment, and (vi) machinery and
26equipment purchased for lease; but excluding motor vehicles

 

 

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1required to be registered under the Illinois Vehicle Code.
2    (15) Photoprocessing machinery and equipment, including
3repair and replacement parts, both new and used, including that
4manufactured on special order, certified by the purchaser to be
5used primarily for photoprocessing, and including
6photoprocessing machinery and equipment purchased for lease.
7    (16) Coal and aggregate exploration, mining, off-highway
8hauling, processing, maintenance, and reclamation equipment,
9including replacement parts and equipment, and including
10equipment purchased for lease, but excluding motor vehicles
11required to be registered under the Illinois Vehicle Code. The
12changes made to this Section by Public Act 97-767 apply on and
13after July 1, 2003, but no claim for credit or refund is
14allowed on or after August 16, 2013 (the effective date of
15Public Act 98-456) for such taxes paid during the period
16beginning July 1, 2003 and ending on August 16, 2013 (the
17effective date of Public Act 98-456).
18    (17) Until July 1, 2003, distillation machinery and
19equipment, sold as a unit or kit, assembled or installed by the
20retailer, certified by the user to be used only for the
21production of ethyl alcohol that will be used for consumption
22as motor fuel or as a component of motor fuel for the personal
23use of the user, and not subject to sale or resale.
24    (18) Manufacturing and assembling machinery and equipment
25used primarily in the process of manufacturing or assembling
26tangible personal property for wholesale or retail sale or

 

 

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1lease, whether that sale or lease is made directly by the
2manufacturer or by some other person, whether the materials
3used in the process are owned by the manufacturer or some other
4person, or whether that sale or lease is made apart from or as
5an incident to the seller's engaging in the service occupation
6of producing machines, tools, dies, jigs, patterns, gauges, or
7other similar items of no commercial value on special order for
8a particular purchaser. The exemption provided by this
9paragraph (18) does not include machinery and equipment used in
10(i) the generation of electricity for wholesale or retail sale;
11(ii) the generation or treatment of natural or artificial gas
12for wholesale or retail sale that is delivered to customers
13through pipes, pipelines, or mains; or (iii) the treatment of
14water for wholesale or retail sale that is delivered to
15customers through pipes, pipelines, or mains. The provisions of
16Public Act 98-583 are declaratory of existing law as to the
17meaning and scope of this exemption. Beginning on July 1, 2017,
18the exemption provided by this paragraph (18) includes, but is
19not limited to, graphic arts machinery and equipment, as
20defined in paragraph (6) of this Section.
21    (19) Personal property delivered to a purchaser or
22purchaser's donee inside Illinois when the purchase order for
23that personal property was received by a florist located
24outside Illinois who has a florist located inside Illinois
25deliver the personal property.
26    (20) Semen used for artificial insemination of livestock

 

 

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1for direct agricultural production.
2    (21) Horses, or interests in horses, registered with and
3meeting the requirements of any of the Arabian Horse Club
4Registry of America, Appaloosa Horse Club, American Quarter
5Horse Association, United States Trotting Association, or
6Jockey Club, as appropriate, used for purposes of breeding or
7racing for prizes. This item (21) is exempt from the provisions
8of Section 3-90, and the exemption provided for under this item
9(21) applies for all periods beginning May 30, 1995, but no
10claim for credit or refund is allowed on or after January 1,
112008 for such taxes paid during the period beginning May 30,
122000 and ending on January 1, 2008.
13    (22) Computers and communications equipment utilized for
14any hospital purpose and equipment used in the diagnosis,
15analysis, or treatment of hospital patients purchased by a
16lessor who leases the equipment, under a lease of one year or
17longer executed or in effect at the time the lessor would
18otherwise be subject to the tax imposed by this Act, to a
19hospital that has been issued an active tax exemption
20identification number by the Department under Section 1g of the
21Retailers' Occupation Tax Act. If the equipment is leased in a
22manner that does not qualify for this exemption or is used in
23any other non-exempt manner, the lessor shall be liable for the
24tax imposed under this Act or the Service Use Tax Act, as the
25case may be, based on the fair market value of the property at
26the time the non-qualifying use occurs. No lessor shall collect

 

 

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1or attempt to collect an amount (however designated) that
2purports to reimburse that lessor for the tax imposed by this
3Act or the Service Use Tax Act, as the case may be, if the tax
4has not been paid by the lessor. If a lessor improperly
5collects any such amount from the lessee, the lessee shall have
6a legal right to claim a refund of that amount from the lessor.
7If, however, that amount is not refunded to the lessee for any
8reason, the lessor is liable to pay that amount to the
9Department.
10    (23) Personal property purchased by a lessor who leases the
11property, under a lease of one year or longer executed or in
12effect at the time the lessor would otherwise be subject to the
13tax imposed by this Act, to a governmental body that has been
14issued an active sales tax exemption identification number by
15the Department under Section 1g of the Retailers' Occupation
16Tax Act. If the property is leased in a manner that does not
17qualify for this exemption or used in any other non-exempt
18manner, the lessor shall be liable for the tax imposed under
19this Act or the Service Use Tax Act, as the case may be, based
20on the fair market value of the property at the time the
21non-qualifying use occurs. No lessor shall collect or attempt
22to collect an amount (however designated) that purports to
23reimburse that lessor for the tax imposed by this Act or the
24Service Use Tax Act, as the case may be, if the tax has not been
25paid by the lessor. If a lessor improperly collects any such
26amount from the lessee, the lessee shall have a legal right to

 

 

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1claim a refund of that amount from the lessor. If, however,
2that amount is not refunded to the lessee for any reason, the
3lessor is liable to pay that amount to the Department.
4    (24) Beginning with taxable years ending on or after
5December 31, 1995 and ending with taxable years ending on or
6before December 31, 2004, personal property that is donated for
7disaster relief to be used in a State or federally declared
8disaster area in Illinois or bordering Illinois by a
9manufacturer or retailer that is registered in this State to a
10corporation, society, association, foundation, or institution
11that has been issued a sales tax exemption identification
12number by the Department that assists victims of the disaster
13who reside within the declared disaster area.
14    (25) Beginning with taxable years ending on or after
15December 31, 1995 and ending with taxable years ending on or
16before December 31, 2004, personal property that is used in the
17performance of infrastructure repairs in this State, including
18but not limited to municipal roads and streets, access roads,
19bridges, sidewalks, waste disposal systems, water and sewer
20line extensions, water distribution and purification
21facilities, storm water drainage and retention facilities, and
22sewage treatment facilities, resulting from a State or
23federally declared disaster in Illinois or bordering Illinois
24when such repairs are initiated on facilities located in the
25declared disaster area within 6 months after the disaster.
26    (26) Beginning July 1, 1999, game or game birds purchased

 

 

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1at a "game breeding and hunting preserve area" as that term is
2used in the Wildlife Code. This paragraph is exempt from the
3provisions of Section 3-90.
4    (27) A motor vehicle, as that term is defined in Section
51-146 of the Illinois Vehicle Code, that is donated to a
6corporation, limited liability company, society, association,
7foundation, or institution that is determined by the Department
8to be organized and operated exclusively for educational
9purposes. For purposes of this exemption, "a corporation,
10limited liability company, society, association, foundation,
11or institution organized and operated exclusively for
12educational purposes" means all tax-supported public schools,
13private schools that offer systematic instruction in useful
14branches of learning by methods common to public schools and
15that compare favorably in their scope and intensity with the
16course of study presented in tax-supported schools, and
17vocational or technical schools or institutes organized and
18operated exclusively to provide a course of study of not less
19than 6 weeks duration and designed to prepare individuals to
20follow a trade or to pursue a manual, technical, mechanical,
21industrial, business, or commercial occupation.
22    (28) Beginning January 1, 2000, personal property,
23including food, purchased through fundraising events for the
24benefit of a public or private elementary or secondary school,
25a group of those schools, or one or more school districts if
26the events are sponsored by an entity recognized by the school

 

 

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1district that consists primarily of volunteers and includes
2parents and teachers of the school children. This paragraph
3does not apply to fundraising events (i) for the benefit of
4private home instruction or (ii) for which the fundraising
5entity purchases the personal property sold at the events from
6another individual or entity that sold the property for the
7purpose of resale by the fundraising entity and that profits
8from the sale to the fundraising entity. This paragraph is
9exempt from the provisions of Section 3-90.
10    (29) Beginning January 1, 2000 and through December 31,
112001, new or used automatic vending machines that prepare and
12serve hot food and beverages, including coffee, soup, and other
13items, and replacement parts for these machines. Beginning
14January 1, 2002 and through June 30, 2003, machines and parts
15for machines used in commercial, coin-operated amusement and
16vending business if a use or occupation tax is paid on the
17gross receipts derived from the use of the commercial,
18coin-operated amusement and vending machines. This paragraph
19is exempt from the provisions of Section 3-90.
20    (30) Beginning January 1, 2001 and through June 30, 2016,
21food for human consumption that is to be consumed off the
22premises where it is sold (other than alcoholic beverages, soft
23drinks, and food that has been prepared for immediate
24consumption) and prescription and nonprescription medicines,
25drugs, medical appliances, and insulin, urine testing
26materials, syringes, and needles used by diabetics, for human

 

 

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1use, when purchased for use by a person receiving medical
2assistance under Article V of the Illinois Public Aid Code who
3resides in a licensed long-term care facility, as defined in
4the Nursing Home Care Act, or in a licensed facility as defined
5in the ID/DD Community Care Act, the MC/DD Act, or the
6Specialized Mental Health Rehabilitation Act of 2013.
7    (31) Beginning on August 2, 2001 (the effective date of
8Public Act 92-227) this amendatory Act of the 92nd General
9Assembly, computers and communications equipment utilized for
10any hospital purpose and equipment used in the diagnosis,
11analysis, or treatment of hospital patients purchased by a
12lessor who leases the equipment, under a lease of one year or
13longer executed or in effect at the time the lessor would
14otherwise be subject to the tax imposed by this Act, to a
15hospital that has been issued an active tax exemption
16identification number by the Department under Section 1g of the
17Retailers' Occupation Tax Act. If the equipment is leased in a
18manner that does not qualify for this exemption or is used in
19any other nonexempt manner, the lessor shall be liable for the
20tax imposed under this Act or the Service Use Tax Act, as the
21case may be, based on the fair market value of the property at
22the time the nonqualifying use occurs. No lessor shall collect
23or attempt to collect an amount (however designated) that
24purports to reimburse that lessor for the tax imposed by this
25Act or the Service Use Tax Act, as the case may be, if the tax
26has not been paid by the lessor. If a lessor improperly

 

 

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1collects any such amount from the lessee, the lessee shall have
2a legal right to claim a refund of that amount from the lessor.
3If, however, that amount is not refunded to the lessee for any
4reason, the lessor is liable to pay that amount to the
5Department. This paragraph is exempt from the provisions of
6Section 3-90.
7    (32) Beginning on August 2, 2001 (the effective date of
8Public Act 92-227) this amendatory Act of the 92nd General
9Assembly, personal property purchased by a lessor who leases
10the property, under a lease of one year or longer executed or
11in effect at the time the lessor would otherwise be subject to
12the tax imposed by this Act, to a governmental body that has
13been issued an active sales tax exemption identification number
14by the Department under Section 1g of the Retailers' Occupation
15Tax Act. If the property is leased in a manner that does not
16qualify for this exemption or used in any other nonexempt
17manner, the lessor shall be liable for the tax imposed under
18this Act or the Service Use Tax Act, as the case may be, based
19on the fair market value of the property at the time the
20nonqualifying use occurs. No lessor shall collect or attempt to
21collect an amount (however designated) that purports to
22reimburse that lessor for the tax imposed by this Act or the
23Service Use Tax Act, as the case may be, if the tax has not been
24paid by the lessor. If a lessor improperly collects any such
25amount from the lessee, the lessee shall have a legal right to
26claim a refund of that amount from the lessor. If, however,

 

 

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1that amount is not refunded to the lessee for any reason, the
2lessor is liable to pay that amount to the Department. This
3paragraph is exempt from the provisions of Section 3-90.
4    (33) On and after July 1, 2003 and through June 30, 2004,
5the use in this State of motor vehicles of the second division
6with a gross vehicle weight in excess of 8,000 pounds and that
7are subject to the commercial distribution fee imposed under
8Section 3-815.1 of the Illinois Vehicle Code. Beginning on July
91, 2004 and through June 30, 2005, the use in this State of
10motor vehicles of the second division: (i) with a gross vehicle
11weight rating in excess of 8,000 pounds; (ii) that are subject
12to the commercial distribution fee imposed under Section
133-815.1 of the Illinois Vehicle Code; and (iii) that are
14primarily used for commercial purposes. Through June 30, 2005,
15this exemption applies to repair and replacement parts added
16after the initial purchase of such a motor vehicle if that
17motor vehicle is used in a manner that would qualify for the
18rolling stock exemption otherwise provided for in this Act. For
19purposes of this paragraph, the term "used for commercial
20purposes" means the transportation of persons or property in
21furtherance of any commercial or industrial enterprise,
22whether for-hire or not.
23    (34) Beginning January 1, 2008, tangible personal property
24used in the construction or maintenance of a community water
25supply, as defined under Section 3.145 of the Environmental
26Protection Act, that is operated by a not-for-profit

 

 

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1corporation that holds a valid water supply permit issued under
2Title IV of the Environmental Protection Act. This paragraph is
3exempt from the provisions of Section 3-90.
4    (35) Beginning January 1, 2010, materials, parts,
5equipment, components, and furnishings incorporated into or
6upon an aircraft as part of the modification, refurbishment,
7completion, replacement, repair, or maintenance of the
8aircraft. This exemption includes consumable supplies used in
9the modification, refurbishment, completion, replacement,
10repair, and maintenance of aircraft, but excludes any
11materials, parts, equipment, components, and consumable
12supplies used in the modification, replacement, repair, and
13maintenance of aircraft engines or power plants, whether such
14engines or power plants are installed or uninstalled upon any
15such aircraft. "Consumable supplies" include, but are not
16limited to, adhesive, tape, sandpaper, general purpose
17lubricants, cleaning solution, latex gloves, and protective
18films. This exemption applies only to the use of qualifying
19tangible personal property by persons who modify, refurbish,
20complete, repair, replace, or maintain aircraft and who (i)
21hold an Air Agency Certificate and are empowered to operate an
22approved repair station by the Federal Aviation
23Administration, (ii) have a Class IV Rating, and (iii) conduct
24operations in accordance with Part 145 of the Federal Aviation
25Regulations. The exemption does not include aircraft operated
26by a commercial air carrier providing scheduled passenger air

 

 

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1service pursuant to authority issued under Part 121 or Part 129
2of the Federal Aviation Regulations. The changes made to this
3paragraph (35) by Public Act 98-534 are declarative of existing
4law.
5    (36) Tangible personal property purchased by a
6public-facilities corporation, as described in Section
711-65-10 of the Illinois Municipal Code, for purposes of
8constructing or furnishing a municipal convention hall, but
9only if the legal title to the municipal convention hall is
10transferred to the municipality without any further
11consideration by or on behalf of the municipality at the time
12of the completion of the municipal convention hall or upon the
13retirement or redemption of any bonds or other debt instruments
14issued by the public-facilities corporation in connection with
15the development of the municipal convention hall. This
16exemption includes existing public-facilities corporations as
17provided in Section 11-65-25 of the Illinois Municipal Code.
18This paragraph is exempt from the provisions of Section 3-90.
19    (37) Beginning January 1, 2017, menstrual pads, tampons,
20and menstrual cups.
21    (38) Merchandise that is subject to the Rental Purchase
22Agreement Occupation and Use Tax. The purchaser must certify
23that the item is purchased to be rented subject to a rental
24purchase agreement, as defined in the Rental Purchase Agreement
25Act, and provide proof of registration under the Rental
26Purchase Agreement Occupation and Use Tax Act. This paragraph

 

 

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1is exempt from the provisions of Section 3-90.
2(Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16;
3100-22, eff. 7-6-17; 100-437, eff. 1-1-18; revised 9-27-17.)
 
4    Section 10. If and only if Senate Bill 2641 of the 100th
5General Assembly, as amended by House Amendment No. 3, becomes
6law, then the Retailers' Occupation Tax Act is amended by
7changing Section 2-5 as follows:
 
8    (35 ILCS 120/2-5)
9    Sec. 2-5. Exemptions. Gross receipts from proceeds from the
10sale of the following tangible personal property are exempt
11from the tax imposed by this Act:
12        (1) Farm chemicals.
13        (2) Farm machinery and equipment, both new and used,
14    including that manufactured on special order, certified by
15    the purchaser to be used primarily for production
16    agriculture or State or federal agricultural programs,
17    including individual replacement parts for the machinery
18    and equipment, including machinery and equipment purchased
19    for lease, and including implements of husbandry defined in
20    Section 1-130 of the Illinois Vehicle Code, farm machinery
21    and agricultural chemical and fertilizer spreaders, and
22    nurse wagons required to be registered under Section 3-809
23    of the Illinois Vehicle Code, but excluding other motor
24    vehicles required to be registered under the Illinois

 

 

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1    Vehicle Code. Horticultural polyhouses or hoop houses used
2    for propagating, growing, or overwintering plants shall be
3    considered farm machinery and equipment under this item
4    (2). Agricultural chemical tender tanks and dry boxes shall
5    include units sold separately from a motor vehicle required
6    to be licensed and units sold mounted on a motor vehicle
7    required to be licensed, if the selling price of the tender
8    is separately stated.
9        Farm machinery and equipment shall include precision
10    farming equipment that is installed or purchased to be
11    installed on farm machinery and equipment including, but
12    not limited to, tractors, harvesters, sprayers, planters,
13    seeders, or spreaders. Precision farming equipment
14    includes, but is not limited to, soil testing sensors,
15    computers, monitors, software, global positioning and
16    mapping systems, and other such equipment.
17        Farm machinery and equipment also includes computers,
18    sensors, software, and related equipment used primarily in
19    the computer-assisted operation of production agriculture
20    facilities, equipment, and activities such as, but not
21    limited to, the collection, monitoring, and correlation of
22    animal and crop data for the purpose of formulating animal
23    diets and agricultural chemicals. This item (2) is exempt
24    from the provisions of Section 2-70.
25        (3) Until July 1, 2003, distillation machinery and
26    equipment, sold as a unit or kit, assembled or installed by

 

 

10000SB0514sam001- 21 -LRB100 05211 LNS 40968 a

1    the retailer, certified by the user to be used only for the
2    production of ethyl alcohol that will be used for
3    consumption as motor fuel or as a component of motor fuel
4    for the personal use of the user, and not subject to sale
5    or resale.
6        (4) Until July 1, 2003 and beginning again September 1,
7    2004 through August 30, 2014, graphic arts machinery and
8    equipment, including repair and replacement parts, both
9    new and used, and including that manufactured on special
10    order or purchased for lease, certified by the purchaser to
11    be used primarily for graphic arts production. Equipment
12    includes chemicals or chemicals acting as catalysts but
13    only if the chemicals or chemicals acting as catalysts
14    effect a direct and immediate change upon a graphic arts
15    product. Beginning on July 1, 2017, graphic arts machinery
16    and equipment is included in the manufacturing and
17    assembling machinery and equipment exemption under
18    paragraph (14).
19        (5) A motor vehicle that is used for automobile
20    renting, as defined in the Automobile Renting Occupation
21    and Use Tax Act. This paragraph is exempt from the
22    provisions of Section 2-70. This exemption does not include
23    the sale of a motor vehicle which will be used in a car
24    facilitation transaction, as defined in Section 1-110.06
25    of the Illinois Vehicle Code.
26        (6) Personal property sold by a teacher-sponsored

 

 

10000SB0514sam001- 22 -LRB100 05211 LNS 40968 a

1    student organization affiliated with an elementary or
2    secondary school located in Illinois.
3        (7) Until July 1, 2003, proceeds of that portion of the
4    selling price of a passenger car the sale of which is
5    subject to the Replacement Vehicle Tax.
6        (8) Personal property sold to an Illinois county fair
7    association for use in conducting, operating, or promoting
8    the county fair.
9        (9) Personal property sold to a not-for-profit arts or
10    cultural organization that establishes, by proof required
11    by the Department by rule, that it has received an
12    exemption under Section 501(c)(3) of the Internal Revenue
13    Code and that is organized and operated primarily for the
14    presentation or support of arts or cultural programming,
15    activities, or services. These organizations include, but
16    are not limited to, music and dramatic arts organizations
17    such as symphony orchestras and theatrical groups, arts and
18    cultural service organizations, local arts councils,
19    visual arts organizations, and media arts organizations.
20    On and after July 1, 2001 (the effective date of Public Act
21    92-35) this amendatory Act of the 92nd General Assembly,
22    however, an entity otherwise eligible for this exemption
23    shall not make tax-free purchases unless it has an active
24    identification number issued by the Department.
25        (10) Personal property sold by a corporation, society,
26    association, foundation, institution, or organization,

 

 

10000SB0514sam001- 23 -LRB100 05211 LNS 40968 a

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,

 

 

10000SB0514sam001- 24 -LRB100 05211 LNS 40968 a

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

 

 

10000SB0514sam001- 25 -LRB100 05211 LNS 40968 a

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

 

 

10000SB0514sam001- 26 -LRB100 05211 LNS 40968 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) Petroleum products sold to a purchaser if the
6    seller is prohibited by federal law from charging tax to
7    the purchaser.
8        (17) Tangible personal property sold to a common
9    carrier by rail or motor that receives the physical
10    possession of the property in Illinois and that transports
11    the property, or shares with another common carrier in the
12    transportation of the property, out of Illinois on a
13    standard uniform bill of lading showing the seller of the
14    property as the shipper or consignor of the property to a
15    destination outside Illinois, for use outside Illinois.
16        (18) Legal tender, currency, medallions, or gold or
17    silver coinage issued by the State of Illinois, the
18    government of the United States of America, or the
19    government of any foreign country, and bullion.
20        (19) Until July 1, 2003, oil field exploration,
21    drilling, and production equipment, including (i) rigs and
22    parts of rigs, rotary rigs, cable tool rigs, and workover
23    rigs, (ii) pipe and tubular goods, including casing and
24    drill strings, (iii) pumps and pump-jack units, (iv)
25    storage tanks and flow lines, (v) any individual
26    replacement part for oil field exploration, drilling, and

 

 

10000SB0514sam001- 27 -LRB100 05211 LNS 40968 a

1    production equipment, and (vi) machinery and equipment
2    purchased for lease; but excluding motor vehicles required
3    to be registered under the Illinois Vehicle Code.
4        (20) Photoprocessing machinery and equipment,
5    including repair and replacement parts, both new and used,
6    including that manufactured on special order, certified by
7    the purchaser to be used primarily for photoprocessing, and
8    including photoprocessing machinery and equipment
9    purchased for lease.
10        (21) Coal and aggregate exploration, mining,
11    off-highway hauling, processing, maintenance, and
12    reclamation equipment, including replacement parts and
13    equipment, and including equipment purchased for lease,
14    but excluding motor vehicles required to be registered
15    under the Illinois Vehicle Code. The changes made to this
16    Section by Public Act 97-767 apply on and after July 1,
17    2003, but no claim for credit or refund is allowed on or
18    after August 16, 2013 (the effective date of Public Act
19    98-456) for such taxes paid during the period beginning
20    July 1, 2003 and ending on August 16, 2013 (the effective
21    date of Public Act 98-456).
22        (22) Until June 30, 2013, fuel and petroleum products
23    sold to or used by an air carrier, certified by the carrier
24    to be used for consumption, shipment, or storage in the
25    conduct of its business as an air common carrier, for a
26    flight destined for or returning from a location or

 

 

10000SB0514sam001- 28 -LRB100 05211 LNS 40968 a

1    locations outside the United States without regard to
2    previous or subsequent domestic stopovers.
3        Beginning July 1, 2013, fuel and petroleum products
4    sold to or used by an air carrier, certified by the carrier
5    to be used for consumption, shipment, or storage in the
6    conduct of its business as an air common carrier, for a
7    flight that (i) is engaged in foreign trade or is engaged
8    in trade between the United States and any of its
9    possessions and (ii) transports at least one individual or
10    package for hire from the city of origination to the city
11    of final destination on the same aircraft, without regard
12    to a change in the flight number of that aircraft.
13        (23) A transaction in which the purchase order is
14    received by a florist who is located outside Illinois, but
15    who has a florist located in Illinois deliver the property
16    to the purchaser or the purchaser's donee in Illinois.
17        (24) Fuel consumed or used in the operation of ships,
18    barges, or vessels that are used primarily in or for the
19    transportation of property or the conveyance of persons for
20    hire on rivers bordering on this State if the fuel is
21    delivered by the seller to the purchaser's barge, ship, or
22    vessel while it is afloat upon that bordering river.
23        (25) Except as provided in item (25-5) of this Section,
24    a motor vehicle sold in this State to a nonresident even
25    though the motor vehicle is delivered to the nonresident in
26    this State, if the motor vehicle is not to be titled in

 

 

10000SB0514sam001- 29 -LRB100 05211 LNS 40968 a

1    this State, and if a drive-away permit is issued to the
2    motor vehicle as provided in Section 3-603 of the Illinois
3    Vehicle Code or if the nonresident purchaser has vehicle
4    registration plates to transfer to the motor vehicle upon
5    returning to his or her home state. The issuance of the
6    drive-away permit or having the out-of-state registration
7    plates to be transferred is prima facie evidence that the
8    motor vehicle will not be titled in this State.
9        (25-5) The exemption under item (25) does not apply if
10    the state in which the motor vehicle will be titled does
11    not allow a reciprocal exemption for a motor vehicle sold
12    and delivered in that state to an Illinois resident but
13    titled in Illinois. The tax collected under this Act on the
14    sale of a motor vehicle in this State to a resident of
15    another state that does not allow a reciprocal exemption
16    shall be imposed at a rate equal to the state's rate of tax
17    on taxable property in the state in which the purchaser is
18    a resident, except that the tax shall not exceed the tax
19    that would otherwise be imposed under this Act. At the time
20    of the sale, the purchaser shall execute a statement,
21    signed under penalty of perjury, of his or her intent to
22    title the vehicle in the state in which the purchaser is a
23    resident within 30 days after the sale and of the fact of
24    the payment to the State of Illinois of tax in an amount
25    equivalent to the state's rate of tax on taxable property
26    in his or her state of residence and shall submit the

 

 

10000SB0514sam001- 30 -LRB100 05211 LNS 40968 a

1    statement to the appropriate tax collection agency in his
2    or her state of residence. In addition, the retailer must
3    retain a signed copy of the statement in his or her
4    records. Nothing in this item shall be construed to require
5    the removal of the vehicle from this state following the
6    filing of an intent to title the vehicle in the purchaser's
7    state of residence if the purchaser titles the vehicle in
8    his or her state of residence within 30 days after the date
9    of sale. The tax collected under this Act in accordance
10    with this item (25-5) shall be proportionately distributed
11    as if the tax were collected at the 6.25% general rate
12    imposed under this Act.
13        (25-7) Beginning on July 1, 2007, no tax is imposed
14    under this Act on the sale of an aircraft, as defined in
15    Section 3 of the Illinois Aeronautics Act, if all of the
16    following conditions are met:
17            (1) the aircraft leaves this State within 15 days
18        after the later of either the issuance of the final
19        billing for the sale of the aircraft, or the authorized
20        approval for return to service, completion of the
21        maintenance record entry, and completion of the test
22        flight and ground test for inspection, as required by
23        14 C.F.R. 91.407;
24            (2) the aircraft is not based or registered in this
25        State after the sale of the aircraft; and
26            (3) the seller retains in his or her books and

 

 

10000SB0514sam001- 31 -LRB100 05211 LNS 40968 a

1        records and provides to the Department a signed and
2        dated certification from the purchaser, on a form
3        prescribed by the Department, certifying that the
4        requirements of this item (25-7) are met. The
5        certificate must also include the name and address of
6        the purchaser, the address of the location where the
7        aircraft is to be titled or registered, the address of
8        the primary physical location of the aircraft, and
9        other information that the Department may reasonably
10        require.
11        For purposes of this item (25-7):
12        "Based in this State" means hangared, stored, or
13    otherwise used, excluding post-sale customizations as
14    defined in this Section, for 10 or more days in each
15    12-month period immediately following the date of the sale
16    of the aircraft.
17        "Registered in this State" means an aircraft
18    registered with the Department of Transportation,
19    Aeronautics Division, or titled or registered with the
20    Federal Aviation Administration to an address located in
21    this State.
22        This paragraph (25-7) is exempt from the provisions of
23    Section 2-70.
24        (26) Semen used for artificial insemination of
25    livestock for direct agricultural production.
26        (27) Horses, or interests in horses, registered with

 

 

10000SB0514sam001- 32 -LRB100 05211 LNS 40968 a

1    and meeting the requirements of any of the Arabian Horse
2    Club Registry of America, Appaloosa Horse Club, American
3    Quarter Horse Association, United States Trotting
4    Association, or Jockey Club, as appropriate, used for
5    purposes of breeding or racing for prizes. This item (27)
6    is exempt from the provisions of Section 2-70, and the
7    exemption provided for under this item (27) applies for all
8    periods beginning May 30, 1995, but no claim for credit or
9    refund is allowed on or after January 1, 2008 (the
10    effective date of Public Act 95-88) for such taxes paid
11    during the period beginning May 30, 2000 and ending on
12    January 1, 2008 (the effective date of Public Act 95-88).
13        (28) Computers and communications equipment utilized
14    for any hospital purpose and equipment used in the
15    diagnosis, analysis, or treatment of hospital patients
16    sold to a lessor who leases the equipment, under a lease of
17    one year or longer executed or in effect at the time of the
18    purchase, to a hospital that has been issued an active tax
19    exemption identification number by the Department under
20    Section 1g of this Act.
21        (29) Personal property sold to a lessor who leases the
22    property, under a lease of one year or longer executed or
23    in effect at the time of the purchase, to a governmental
24    body that has been issued an active tax exemption
25    identification number by the Department under Section 1g of
26    this Act.

 

 

10000SB0514sam001- 33 -LRB100 05211 LNS 40968 a

1        (30) Beginning with taxable years ending on or after
2    December 31, 1995 and ending with taxable years ending on
3    or before December 31, 2004, personal property that is
4    donated for disaster relief to be used in a State or
5    federally declared disaster area in Illinois or bordering
6    Illinois by a manufacturer or retailer that is registered
7    in this State to a corporation, society, association,
8    foundation, or institution that has been issued a sales tax
9    exemption identification number by the Department that
10    assists victims of the disaster who reside within the
11    declared disaster area.
12        (31) Beginning with taxable years ending on or after
13    December 31, 1995 and ending with taxable years ending on
14    or before December 31, 2004, personal property that is used
15    in the performance of infrastructure repairs in this State,
16    including but not limited to municipal roads and streets,
17    access roads, bridges, sidewalks, waste disposal systems,
18    water and sewer line extensions, water distribution and
19    purification facilities, storm water drainage and
20    retention facilities, and sewage treatment facilities,
21    resulting from a State or federally declared disaster in
22    Illinois or bordering Illinois when such repairs are
23    initiated on facilities located in the declared disaster
24    area within 6 months after the disaster.
25        (32) Beginning July 1, 1999, game or game birds sold at
26    a "game breeding and hunting preserve area" as that term is

 

 

10000SB0514sam001- 34 -LRB100 05211 LNS 40968 a

1    used in the Wildlife Code. This paragraph is exempt from
2    the provisions of Section 2-70.
3        (33) A motor vehicle, as that term is defined in
4    Section 1-146 of the Illinois Vehicle Code, that is donated
5    to a corporation, limited liability company, society,
6    association, foundation, or institution that is determined
7    by the Department to be organized and operated exclusively
8    for educational purposes. For purposes of this exemption,
9    "a corporation, limited liability company, society,
10    association, foundation, or institution organized and
11    operated exclusively for educational purposes" means all
12    tax-supported public schools, private schools that offer
13    systematic instruction in useful branches of learning by
14    methods common to public schools and that compare favorably
15    in their scope and intensity with the course of study
16    presented in tax-supported schools, and vocational or
17    technical schools or institutes organized and operated
18    exclusively to provide a course of study of not less than 6
19    weeks duration and designed to prepare individuals to
20    follow a trade or to pursue a manual, technical,
21    mechanical, industrial, business, or commercial
22    occupation.
23        (34) Beginning January 1, 2000, personal property,
24    including food, purchased through fundraising events for
25    the benefit of a public or private elementary or secondary
26    school, a group of those schools, or one or more school

 

 

10000SB0514sam001- 35 -LRB100 05211 LNS 40968 a

1    districts if the events are sponsored by an entity
2    recognized by the school district that consists primarily
3    of volunteers and includes parents and teachers of the
4    school children. This paragraph does not apply to
5    fundraising events (i) for the benefit of private home
6    instruction or (ii) for which the fundraising entity
7    purchases the personal property sold at the events from
8    another individual or entity that sold the property for the
9    purpose of resale by the fundraising entity and that
10    profits from the sale to the fundraising entity. This
11    paragraph is exempt from the provisions of Section 2-70.
12        (35) Beginning January 1, 2000 and through December 31,
13    2001, new or used automatic vending machines that prepare
14    and serve hot food and beverages, including coffee, soup,
15    and other items, and replacement parts for these machines.
16    Beginning January 1, 2002 and through June 30, 2003,
17    machines and parts for machines used in commercial,
18    coin-operated amusement and vending business if a use or
19    occupation tax is paid on the gross receipts derived from
20    the use of the commercial, coin-operated amusement and
21    vending machines. This paragraph is exempt from the
22    provisions of Section 2-70.
23        (35-5) Beginning August 23, 2001 and through June 30,
24    2016, food for human consumption that is to be consumed off
25    the premises where it is sold (other than alcoholic
26    beverages, soft drinks, and food that has been prepared for

 

 

10000SB0514sam001- 36 -LRB100 05211 LNS 40968 a

1    immediate consumption) and prescription and
2    nonprescription medicines, drugs, medical appliances, and
3    insulin, urine testing materials, syringes, and needles
4    used by diabetics, for human use, when purchased for use by
5    a person receiving medical assistance under Article V of
6    the Illinois Public Aid Code who resides in a licensed
7    long-term care facility, as defined in the Nursing Home
8    Care Act, or a licensed facility as defined in the ID/DD
9    Community Care Act, the MC/DD Act, or the Specialized
10    Mental Health Rehabilitation Act of 2013.
11        (36) Beginning August 2, 2001, computers and
12    communications equipment utilized for any hospital purpose
13    and equipment used in the diagnosis, analysis, or treatment
14    of hospital patients sold to a lessor who leases the
15    equipment, under a lease of one year or longer executed or
16    in effect at the time of the purchase, to a hospital that
17    has been issued an active tax exemption identification
18    number by the Department under Section 1g of this Act. This
19    paragraph is exempt from the provisions of Section 2-70.
20        (37) Beginning August 2, 2001, personal property sold
21    to a lessor who leases the property, under a lease of one
22    year or longer executed or in effect at the time of the
23    purchase, to a governmental body that has been issued an
24    active tax exemption identification number by the
25    Department under Section 1g of this Act. This paragraph is
26    exempt from the provisions of Section 2-70.

 

 

10000SB0514sam001- 37 -LRB100 05211 LNS 40968 a

1        (38) Beginning on January 1, 2002 and through June 30,
2    2016, tangible personal property purchased from an
3    Illinois retailer by a taxpayer engaged in centralized
4    purchasing activities in Illinois who will, upon receipt of
5    the property in Illinois, temporarily store the property in
6    Illinois (i) for the purpose of subsequently transporting
7    it outside this State for use or consumption thereafter
8    solely outside this State or (ii) for the purpose of being
9    processed, fabricated, or manufactured into, attached to,
10    or incorporated into other tangible personal property to be
11    transported outside this State and thereafter used or
12    consumed solely outside this State. The Director of Revenue
13    shall, pursuant to rules adopted in accordance with the
14    Illinois Administrative Procedure Act, issue a permit to
15    any taxpayer in good standing with the Department who is
16    eligible for the exemption under this paragraph (38). The
17    permit issued under this paragraph (38) shall authorize the
18    holder, to the extent and in the manner specified in the
19    rules adopted under this Act, to purchase tangible personal
20    property from a retailer exempt from the taxes imposed by
21    this Act. Taxpayers shall maintain all necessary books and
22    records to substantiate the use and consumption of all such
23    tangible personal property outside of the State of
24    Illinois.
25        (39) Beginning January 1, 2008, tangible personal
26    property used in the construction or maintenance of a

 

 

10000SB0514sam001- 38 -LRB100 05211 LNS 40968 a

1    community water supply, as defined under Section 3.145 of
2    the Environmental Protection Act, that is operated by a
3    not-for-profit corporation that holds a valid water supply
4    permit issued under Title IV of the Environmental
5    Protection Act. This paragraph is exempt from the
6    provisions of Section 2-70.
7        (40) Beginning January 1, 2010, materials, parts,
8    equipment, components, and furnishings incorporated into
9    or upon an aircraft as part of the modification,
10    refurbishment, completion, replacement, repair, or
11    maintenance of the aircraft. This exemption includes
12    consumable supplies used in the modification,
13    refurbishment, completion, replacement, repair, and
14    maintenance of aircraft, but excludes any materials,
15    parts, equipment, components, and consumable supplies used
16    in the modification, replacement, repair, and maintenance
17    of aircraft engines or power plants, whether such engines
18    or power plants are installed or uninstalled upon any such
19    aircraft. "Consumable supplies" include, but are not
20    limited to, adhesive, tape, sandpaper, general purpose
21    lubricants, cleaning solution, latex gloves, and
22    protective films. This exemption applies only to the sale
23    of qualifying tangible personal property to persons who
24    modify, refurbish, complete, replace, or maintain an
25    aircraft and who (i) hold an Air Agency Certificate and are
26    empowered to operate an approved repair station by the

 

 

10000SB0514sam001- 39 -LRB100 05211 LNS 40968 a

1    Federal Aviation Administration, (ii) have a Class IV
2    Rating, and (iii) conduct operations in accordance with
3    Part 145 of the Federal Aviation Regulations. The exemption
4    does not include aircraft operated by a commercial air
5    carrier providing scheduled passenger air service pursuant
6    to authority issued under Part 121 or Part 129 of the
7    Federal Aviation Regulations. The changes made to this
8    paragraph (40) by Public Act 98-534 are declarative of
9    existing law.
10        (41) Tangible personal property sold to 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,
14    but only if the legal title to the municipal convention
15    hall is transferred to the municipality without any further
16    consideration by or on behalf of the municipality at the
17    time of the completion of the municipal convention hall or
18    upon the retirement or redemption of any bonds or other
19    debt instruments issued by the public-facilities
20    corporation in connection with the development of the
21    municipal convention hall. This exemption includes
22    existing public-facilities corporations as provided in
23    Section 11-65-25 of the Illinois Municipal Code. This
24    paragraph is exempt from the provisions of Section 2-70.
25        (42) Beginning January 1, 2017, menstrual pads,
26    tampons, and menstrual cups.

 

 

10000SB0514sam001- 40 -LRB100 05211 LNS 40968 a

1        (43) Merchandise that is subject to the Rental Purchase
2    Agreement Occupation and Use Tax. The purchaser must
3    certify that the item is purchased to be rented subject to
4    a rental purchase agreement, as defined in the Rental
5    Purchase Agreement Act, and provide proof of registration
6    under the Rental Purchase Agreement Occupation and Use Tax
7    Act. This paragraph is exempt from the provisions of
8    Section 2-70.
9(Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16;
10100-22, eff. 7-6-17; 100-321, eff. 8-24-17; 100-437, eff.
111-1-18; revised 9-26-17.)
 
12    Section 15. If and only if Senate Bill 2641 of the 100th
13General Assembly, as amended by House Amendment No. 3, becomes
14law, then the Automobile Renting Occupation and Use Tax Act is
15amended by changing Section 2 as follows:
 
16    (35 ILCS 155/2)  (from Ch. 120, par. 1702)
17    Sec. 2. Definitions. "Renting" means any transfer of the
18possession or right to possession of an automobile to a user
19for a valuable consideration for a period of one year or less,
20including the facilitation of the use of a privately-owned
21passenger motor vehicle for use by persons other than the
22vehicle's registered owner as an part of a car facilitation
23transaction, as defined in Section 1-110.06 of the Illinois
24Vehicle Code.

 

 

10000SB0514sam001- 41 -LRB100 05211 LNS 40968 a

1    "Renting" does not include making a charge for the use of
2an automobile where the rentor, either himself or through an
3agent, furnishes a service of operating an automobile so that
4the rentor remains in possession of the automobile, because
5this does not constitute a transfer of possession or right to
6possession of the automobile.
7    "Renting" does not include the making of a charge by an
8automobile dealer for the use of an automobile as a
9demonstrator in connection with the dealer's business of
10selling, where the charge is merely made to recover the costs
11of operating the automobile as a demonstrator and is not
12intended as a rental or leasing charge in the ordinary sense.
13    "Automobile" means (1) any motor vehicle of the first
14division, or (2) a motor vehicle of the second division which:
15(A) is a self-contained motor vehicle designed or permanently
16converted to provide living quarters for recreational, camping
17or travel use, with direct walk through access to the living
18quarters from the driver's seat; (B) is of the van
19configuration designed for the transportation of not less than
207 nor more than 16 passengers, as defined in Section 1-146 of
21the Illinois Vehicle Code; or (C) has a Gross Vehicle Weight
22Rating, as defined in Section 1-124.5 of the Illinois Vehicle
23Code, of 8,000 pounds or less.
24    "Department" means the Department of Revenue.
25    "Person" means any natural individual, firm, partnership,
26association, joint stock company, joint adventure, public or

 

 

10000SB0514sam001- 42 -LRB100 05211 LNS 40968 a

1private corporation, limited liability company, or a receiver,
2executor, trustee, conservator or other representative
3appointed by order of any court.
4    "Rentor" means any person, firm, corporation or
5association engaged in the business of renting or leasing
6automobiles to users. For this purpose, the objective of making
7a profit is not necessary to make the renting activity a
8business. "Rentor" includes a car facilitation company as
9defined in Section 1-110.05 of the Illinois Vehicle Code.
10    "Rentee" means any user to whom the possession, or the
11right to possession, of an automobile is transferred for a
12valuable consideration for a period of one year or less,
13whether paid for by the "rentee" or by someone else.
14    "Gross receipts" from the renting of tangible personal
15property or "rent" means the total rental price or leasing
16price. In the case of rental transactions in which the
17consideration is paid to the rentor on an installment basis,
18the amounts of such payments shall be included by the rentor in
19gross receipts or rent only as and when payments are received
20by the rentor.
21    "Gross receipts" does not include receipts received by an
22automobile dealer from a manufacturer or service contract
23provider for the use of an automobile by a person while that
24person's automobile is being repaired by that automobile dealer
25and the repair is made pursuant to a manufacturer's warranty or
26a service contract where a manufacturer or service contract

 

 

10000SB0514sam001- 43 -LRB100 05211 LNS 40968 a

1provider reimburses that automobile dealer pursuant to a
2manufacturer's warranty or a service contract and the
3reimbursement is merely made to recover the costs of operating
4the automobile as a loaner vehicle.
5    "Rental price" means the consideration for renting or
6leasing an automobile valued in money, whether received in
7money or otherwise, including cash credits, property and
8services, and shall be determined without any deduction on
9account of the cost of the property rented, the cost of
10materials used, labor or service cost, or any other expense
11whatsoever, but does not include charges that are added by a
12rentor on account of the rentor's tax liability under this Act
13or on account of the rentor's duty to collect, from the rentee,
14the tax that is imposed by Section 4 of this Act. The phrase
15"rental price" does not include compensation paid to a rentor
16by a rentee in consideration of the waiver by the rentor of any
17right of action or claim against the rentee for loss or damage
18to the automobile rented and also does not include a separately
19stated charge for insurance or recovery of refueling costs or
20other separately stated charges that are not for the use of
21tangible personal property.
22(Source: 10000SB2641ham003.)
 
23    Section 20. If and only if Senate Bill 2641 of the 100th
24General Assembly, as amended by House Amendment No. 3, becomes
25law, then the Counties Code is amended by changing Section

 

 

10000SB0514sam001- 44 -LRB100 05211 LNS 40968 a

15-1032 as follows:
 
2    (55 ILCS 5/5-1032)  (from Ch. 34, par. 5-1032)
3    Sec. 5-1032. County Automobile Renting Occupation Tax. The
4corporate authorities of a county may impose a tax upon all
5persons engaged in the business of renting automobiles in the
6county, but outside any municipality, at the rate of not to
7exceed 1% of the gross receipts from such business. For the
8purposes of imposing a tax under this Section, the facilitation
9of the use of a privately-owned passenger motor vehicle for use
10by a person other than the vehicle's registered owner as a part
11of a car facilitation transaction, as defined in Section
121-110.06 of the Illinois Vehicle Code, constitutes engaging in
13the business of renting automobiles in the county. The tax
14imposed by a county pursuant to this Section and all civil
15penalties that may be assessed as an Incident thereof shall be
16collected and enforced by the State Department of Revenue. The
17certificate of registration which is issued by the Department
18to a retailer under the "Retailers' Occupation Tax Act",
19approved June 23, 1933, as amended, or under the "Automobile
20Renting Occupation and Use Tax Act", enacted by the
21Eighty-Second General Assembly, shall permit such person to
22engage in a business which is taxable under any ordinance or
23resolution enacted pursuant to this Section without
24registering separately with the Department under such
25ordinance or resolution or under this Section. The Department

 

 

10000SB0514sam001- 45 -LRB100 05211 LNS 40968 a

1shall have full power to administer and enforce this Section;
2to collect all taxes and penalties due hereunder; to dispose of
3taxes and penalties so collected in the manner hereinafter
4provided, and to determine all rights to credit memoranda,
5arising on account of the erroneous payment of tax or penalty
6hereunder. In the administration of, and compliance with, this
7Section, the Department and persons who are subject to this
8Section shall have the same rights, remedies, privileges,
9immunities, powers and duties, and be subject to the same
10conditions, restrictions, limitations, penalties and
11definitions of terms, and employ the same modes of procedure,
12as are prescribed in Sections 2 and 3 (in respect to all
13provisions therein other than the State rate of tax; and with
14relation to the provisions of the "Retailers' Occupation Tax"
15referred to therein, except as to the disposition of taxes and
16penalties collected, and except for the provision allowing
17retailers a deduction from the tax to cover certain costs, and
18except that credit memoranda issued hereunder may not be used
19to discharge any State tax liability) of the "Automobile
20Renting Occupation and Use Tax Act", as the same are now or may
21hereafter be amended, as fully as if provisions contained in
22those Sections of said Act were set forth herein.
23    Persons subject to any tax imposed pursuant to the
24authority granted in this Section may reimburse themselves for
25their tax liability hereunder by separately stating such tax as
26an additional charge, which charge may be stated in

 

 

10000SB0514sam001- 46 -LRB100 05211 LNS 40968 a

1combination, in a single amount, with State tax which sellers
2are required to collect under the "Automobile Renting
3Occupation and Use Tax Act" pursuant to such bracket schedules
4as the Department may prescribe.
5    Whenever the Department determines that a refund should be
6made under this Section to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the order to be drawn for the
9amount specified, and to the person named, in such notification
10from the Department. Such refund shall be paid by the State
11Treasurer out of the county automobile renting tax fund.
12    The Department shall forthwith pay over to the State
13Treasurer, ex-officio, as trustee, all taxes and penalties
14collected hereunder. On or before the 25th day of each calendar
15month, the Department shall prepare and certify to the
16Comptroller the disbursement of stated sums of money to named
17counties from which rentors have paid taxes or penalties
18hereunder to the Department during the second preceding
19calendar month. The amount to be paid to each county shall be
20the amount (not including credit memoranda) collected
21hereunder during the second preceding calendar month by the
22Department, and not including an amount equal to the amount of
23refunds made during the second preceding calendar month by the
24Department on behalf of such county, less 2% of such balance,
25which sum shall be retained by the State Treasurer to cover the
26costs incurred by the Department in administering and enforcing

 

 

10000SB0514sam001- 47 -LRB100 05211 LNS 40968 a

1this Section as provided herein. The Department at the time of
2each monthly disbursement to the counties shall prepare and
3certify to the Comptroller the amount, so retained by the State
4Treasurer, to be paid into the General Revenue Fund of the
5State Treasury. Within 10 days after receipt, by the
6Comptroller, of the disbursement certification to the counties
7and the General Revenue Fund, provided for in this Section to
8be given to the Comptroller by the Department, the Comptroller
9shall cause the orders to be drawn for the respective amounts
10in accordance with the directions contained in such
11certification.
12    Nothing in this Section shall be construed to authorize a
13county to impose a tax upon the privilege of engaging in any
14business which under the constitution of the United States may
15not be made the subject of taxation by this State.
16    An ordinance or resolution imposing a tax hereunder or
17effecting a change in the rate thereof shall be effective on
18the first day of the calendar month next following the month in
19which such ordinance or resolution is passed. The corporate
20authorities of any county which levies a tax authorized by this
21Section shall transmit to the Department of Revenue on or not
22later than 5 days after passage of the ordinance or resolution
23a certified copy of the ordinance or resolution imposing such
24tax whereupon the Department of Revenue shall proceed to
25administer and enforce this Section on behalf of such county as
26of the effective date of the ordinance or resolution. Upon a

 

 

10000SB0514sam001- 48 -LRB100 05211 LNS 40968 a

1change in rate of a tax levied hereunder, or upon the
2discontinuance of the tax, the corporate authorities of the
3county shall on or not later than 5 days after passage of the
4ordinance or resolution discontinuing the tax or effecting a
5change in rate transmit to the Department of Revenue a
6certified copy of the ordinance or resolution effecting such
7change or discontinuance.
8    The Department of Revenue must upon the request of the
9County Clerk or County Board submit to a county a list of those
10persons who are registered with the Department to pay
11automobile renting occupation tax within the unincorporated
12area of that governmental unit. This list shall contain only
13the names of persons who have paid the tax and not the amount
14of tax paid by such person.
15    This Section shall be known and may be cited as the "County
16Automobile Renting Occupation Tax Law".
17(Source: 10000SB2641ham003.)
 
18    Section 25. If and only if Senate Bill 2641 of the 100th
19General Assembly, as amended by House Amendment No. 3, becomes
20law, then the Illinois Municipal Code is amended by changing
21Section 8-11-7 as follows:
 
22    (65 ILCS 5/8-11-7)  (from Ch. 24, par. 8-11-7)
23    Sec. 8-11-7. The corporate authorities of a municipality
24may impose a tax upon all persons engaged in the business of

 

 

10000SB0514sam001- 49 -LRB100 05211 LNS 40968 a

1renting automobiles in the municipality at the rate of not to
2exceed 1% of the gross receipts from such business. For the
3purposes of imposing a tax under this Section, the facilitation
4of the use of a privately-owned passenger motor vehicle for use
5by a person other than the vehicle's registered owner as a part
6of a car facilitation transaction, as defined in Section
71-110.06 of the Illinois Vehicle Code, constitutes engaging in
8the business of renting automobiles in the municipality. The
9tax imposed by a municipality pursuant to this Section and all
10civil penalties that may be assessed as an incident thereof
11shall be collected and enforced by the State Department of
12Revenue. The certificate of registration which is issued by the
13Department to a retailer under the Retailers' Occupation Tax
14Act or under the Automobile Renting Occupation and Use Tax Act
15shall permit such person to engage in a business which is
16taxable under any ordinance or resolution enacted pursuant to
17this Section without registering separately with the
18Department under such ordinance or resolution or under this
19Section. The Department shall have full power to administer and
20enforce this Section; to collect all taxes and penalties due
21hereunder; to dispose of taxes and penalties so collected in
22the manner hereinafter provided; and to determine all rights to
23credit memoranda, arising on account of the erroneous payment
24of tax or penalty hereunder. In the administration of, and
25compliance with, this Section, the Department and persons who
26are subject to this Section shall have the same rights,

 

 

10000SB0514sam001- 50 -LRB100 05211 LNS 40968 a

1remedies, privileges, immunities, powers and duties, and be
2subject to the same conditions, restrictions, limitations,
3penalties and definitions of terms, and employ the same modes
4of procedure, as are prescribed in Sections 2 and 3 (in respect
5to all provisions therein other than the State rate of tax; and
6with relation to the provisions of the "Retailers' Occupation
7Tax" referred to therein, except as to the disposition of taxes
8and penalties collected, and except for the provision allowing
9retailers a deduction from the tax to cover certain costs, and
10except that credit memoranda issued hereunder may not be used
11to discharge any State tax liability) of the Automobile Renting
12Occupation and Use Tax Act, as fully as if those provisions
13were set forth herein.
14    Persons subject to any tax imposed pursuant to the
15authority granted in this Section may reimburse themselves for
16their tax liability hereunder by separately stating such tax as
17an additional charge, which charge may be stated in
18combination, in a single amount, with State tax which sellers
19are required to collect under the Automobile Renting Occupation
20and Use Tax Act pursuant to such bracket schedules as the
21Department may prescribe.
22    Whenever the Department determines that a refund should be
23made under this Section to a claimant instead of issuing a
24credit memorandum, the Department shall notify the State
25Comptroller, who shall cause the order to be drawn for the
26amount specified, and to the person named, in such notification

 

 

10000SB0514sam001- 51 -LRB100 05211 LNS 40968 a

1from the Department. Such refund shall be paid by the State
2Treasurer out of the municipal automobile renting tax fund.
3    The Department shall forthwith pay over to the State
4Treasurer, ex-officio, as trustee, all taxes and penalties
5collected hereunder. On or before the 25th day of each calendar
6month, the Department shall prepare and certify to the
7Comptroller the disbursement of stated sums of money to named
8municipalities, the municipalities to be those from which
9rentors have paid taxes or penalties hereunder to the
10Department during the second preceding calendar month. The
11amount to be paid to each municipality shall be the amount (not
12including credit memoranda) collected hereunder during the
13second preceding calendar month by the Department, and not
14including an amount equal to the amount of refunds made during
15the second preceding calendar month by the Department on behalf
16of such municipality, less 1.6% of such balance, which sum
17shall be retained by the State Treasurer to cover the costs
18incurred by the Department in administering and enforcing this
19Section as provided herein. The Department at the time of each
20monthly disbursement to the municipalities shall prepare and
21certify to the Comptroller the amount, so retained by the State
22Treasurer, to be paid into the General Revenue Fund of the
23State Treasury. Within 10 days after receipt, by the
24Comptroller, of the disbursement certification to the
25municipalities and the General Revenue Fund, provided for in
26this Section to be given to the Comptroller by the Department,

 

 

10000SB0514sam001- 52 -LRB100 05211 LNS 40968 a

1the Comptroller shall cause the orders to be drawn for the
2respective amounts in accordance with the directions contained
3in such certification.
4    Nothing in this Section shall be construed to authorize a
5municipality to impose a tax upon the privilege of engaging in
6any business which under the Constitution of the United States
7may not be made the subject of taxation by this State.
8    An ordinance or resolution imposing a tax hereunder or
9effecting a change in the rate thereof shall be effective on
10the first day of the calendar month next following publication
11as provided in Section 1-2-4. The corporate authorities of any
12municipality which levies a tax authorized by this Section
13shall transmit to the Department of Revenue on or not later
14than 5 days after publication a certified copy of the ordinance
15or resolution imposing such tax whereupon the Department of
16Revenue shall proceed to administer and enforce this Section on
17behalf of such municipality as of the effective date of the
18ordinance or resolution. Upon a change in rate of a tax levied
19hereunder, or upon the discontinuance of the tax, the corporate
20authorities of the municipality shall on or not later than 5
21days after publication of the ordinance or resolution
22discontinuing the tax or effecting a change in rate transmit to
23the Department of Revenue a certified copy of the ordinance or
24resolution effecting such change or discontinuance.
25    The Department of Revenue must upon the request of the
26municipal clerk, city council or village board of trustees

 

 

10000SB0514sam001- 53 -LRB100 05211 LNS 40968 a

1submit to a city, village or incorporated town a list of those
2persons who are registered with the Department to pay
3automobile renting occupation tax within that governmental
4unit. This list shall contain only the names of persons who
5have paid the tax and not the amount of tax paid by such
6person.
7    As used in this Section, "municipal" and "municipality"
8means a city, village or incorporated town, including an
9incorporated town which has superseded a civil township.
10    This Section shall be known and may be cited as the
11"Municipal Automobile Renting Occupation Tax Act".
12(Source: 10000SB2641ham003.)
 
13    Section 30. If and only if Senate Bill 2641 of the 100th
14General Assembly, as amended by House Amendment No. 3, becomes
15law, then the Illinois Vehicle Code is amended by changing
16Sections 11-208.6, 11-208.8, 11-208.9, and 11-1201.1 as
17follows:
 
18    (625 ILCS 5/11-208.6)
19    Sec. 11-208.6. Automated traffic law enforcement system.
20    (a) As used in this Section, "automated traffic law
21enforcement system" means a device with one or more motor
22vehicle sensors working in conjunction with a red light signal
23to produce recorded images of motor vehicles entering an
24intersection against a red signal indication in violation of

 

 

10000SB0514sam001- 54 -LRB100 05211 LNS 40968 a

1Section 11-306 of this Code or a similar provision of a local
2ordinance.
3    An automated traffic law enforcement system is a system, in
4a municipality or county operated by a governmental agency,
5that produces a recorded image of a motor vehicle's violation
6of a provision of this Code or a local ordinance and is
7designed to obtain a clear recorded image of the vehicle and
8the vehicle's license plate. The recorded image must also
9display the time, date, and location of the violation.
10    (b) As used in this Section, "recorded images" means images
11recorded by an automated traffic law enforcement system on:
12        (1) 2 or more photographs;
13        (2) 2 or more microphotographs;
14        (3) 2 or more electronic images; or
15        (4) a video recording showing the motor vehicle and, on
16    at least one image or portion of the recording, clearly
17    identifying the registration plate number of the motor
18    vehicle.
19    (b-5) A municipality or county that produces a recorded
20image of a motor vehicle's violation of a provision of this
21Code or a local ordinance must make the recorded images of a
22violation accessible to the alleged violator by providing the
23alleged violator with a website address, accessible through the
24Internet.
25    (c) Except as provided under Section 11-208.8 of this Code,
26a county or municipality, including a home rule county or

 

 

10000SB0514sam001- 55 -LRB100 05211 LNS 40968 a

1municipality, may not use an automated traffic law enforcement
2system to provide recorded images of a motor vehicle for the
3purpose of recording its speed. Except as provided under
4Section 11-208.8 of this Code, the regulation of the use of
5automated traffic law enforcement systems to record vehicle
6speeds is an exclusive power and function of the State. This
7subsection (c) is a denial and limitation of home rule powers
8and functions under subsection (h) of Section 6 of Article VII
9of the Illinois Constitution.
10    (c-5) A county or municipality, including a home rule
11county or municipality, may not use an automated traffic law
12enforcement system to issue violations in instances where the
13motor vehicle comes to a complete stop and does not enter the
14intersection, as defined by Section 1-132 of this Code, during
15the cycle of the red signal indication unless one or more
16pedestrians or bicyclists are present, even if the motor
17vehicle stops at a point past a stop line or crosswalk where a
18driver is required to stop, as specified in subsection (c) of
19Section 11-306 of this Code or a similar provision of a local
20ordinance.
21    (c-6) A county, or a municipality with less than 2,000,000
22inhabitants, including a home rule county or municipality, may
23not use an automated traffic law enforcement system to issue
24violations in instances where a motorcyclist enters an
25intersection against a red signal indication when the red
26signal fails to change to a green signal within a reasonable

 

 

10000SB0514sam001- 56 -LRB100 05211 LNS 40968 a

1period of time not less than 120 seconds because of a signal
2malfunction or because the signal has failed to detect the
3arrival of the motorcycle due to the motorcycle's size or
4weight.
5    (d) For each violation of a provision of this Code or a
6local ordinance recorded by an automatic traffic law
7enforcement system, the county or municipality having
8jurisdiction shall issue a written notice of the violation to
9the registered owner of the vehicle as the alleged violator.
10The notice shall be delivered to the registered owner of the
11vehicle, by mail, within 30 days after the Secretary of State
12notifies the municipality or county of the identity of the
13owner of the vehicle, but in no event later than 90 days after
14the violation.
15    The notice shall include:
16        (1) the name and address of the registered owner of the
17    vehicle;
18        (2) the registration number of the motor vehicle
19    involved in the violation;
20        (3) the violation charged;
21        (4) the location where the violation occurred;
22        (5) the date and time of the violation;
23        (6) a copy of the recorded images;
24        (7) the amount of the civil penalty imposed and the
25    requirements of any traffic education program imposed and
26    the date by which the civil penalty should be paid and the

 

 

10000SB0514sam001- 57 -LRB100 05211 LNS 40968 a

1    traffic education program should be completed;
2        (8) a statement that recorded images are evidence of a
3    violation of a red light signal;
4        (9) a warning that failure to pay the civil penalty, to
5    complete a required traffic education program, or to
6    contest liability in a timely manner is an admission of
7    liability and may result in a suspension of the driving
8    privileges of the registered owner of the vehicle;
9        (10) a statement that the person may elect to proceed
10    by:
11            (A) paying the fine, completing a required traffic
12        education program, or both; or
13            (B) challenging the charge in court, by mail, or by
14        administrative hearing; and
15        (11) a website address, accessible through the
16    Internet, where the person may view the recorded images of
17    the violation.
18    (e) If a person charged with a traffic violation, as a
19result of an automated traffic law enforcement system, does not
20pay the fine or complete a required traffic education program,
21or both, or successfully contest the civil penalty resulting
22from that violation, the Secretary of State shall suspend the
23driving privileges of the registered owner of the vehicle under
24Section 6-306.5 of this Code for failing to complete a required
25traffic education program or to pay any fine or penalty due and
26owing, or both, as a result of a combination of 5 violations of

 

 

10000SB0514sam001- 58 -LRB100 05211 LNS 40968 a

1the automated traffic law enforcement system or the automated
2speed enforcement system under Section 11-208.8 of this Code.
3    (f) Based on inspection of recorded images produced by an
4automated traffic law enforcement system, a notice alleging
5that the violation occurred shall be evidence of the facts
6contained in the notice and admissible in any proceeding
7alleging a violation under this Section.
8    (g) Recorded images made by an automatic traffic law
9enforcement system are confidential and shall be made available
10only to the alleged violator and governmental and law
11enforcement agencies for purposes of adjudicating a violation
12of this Section, for statistical purposes, or for other
13governmental purposes. Any recorded image evidencing a
14violation of this Section, however, may be admissible in any
15proceeding resulting from the issuance of the citation.
16    (h) The court or hearing officer may consider in defense of
17a violation:
18        (1) that the motor vehicle or registration plates of
19    the motor vehicle were stolen before the violation occurred
20    and not under the control of or in the possession of the
21    owner at the time of the violation;
22        (2) that the driver of the vehicle passed through the
23    intersection when the light was red either (i) in order to
24    yield the right-of-way to an emergency vehicle or (ii) as
25    part of a funeral procession; and
26        (3) any other evidence or issues provided by municipal

 

 

10000SB0514sam001- 59 -LRB100 05211 LNS 40968 a

1    or county ordinance.
2    (i) To demonstrate that the motor vehicle or the
3registration plates were stolen before the violation occurred
4and were not under the control or possession of the owner at
5the time of the violation, the owner must submit proof that a
6report concerning the stolen motor vehicle or registration
7plates was filed with a law enforcement agency in a timely
8manner.
9    (j) Unless the driver of the motor vehicle received a
10Uniform Traffic Citation from a police officer at the time of
11the violation, the motor vehicle owner is subject to a civil
12penalty not exceeding $100 or the completion of a traffic
13education program, or both, plus an additional penalty of not
14more than $100 for failure to pay the original penalty or to
15complete a required traffic education program, or both, in a
16timely manner, if the motor vehicle is recorded by an automated
17traffic law enforcement system. A violation for which a civil
18penalty is imposed under this Section is not a violation of a
19traffic regulation governing the movement of vehicles and may
20not be recorded on the driving record of the owner of the
21vehicle.
22    (j-3) A registered owner who is a holder of a valid
23commercial driver's license is not required to complete a
24traffic education program.
25    (j-5) For purposes of the required traffic education
26program only, a registered owner may submit an affidavit to the

 

 

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1court or hearing officer swearing that at the time of the
2alleged violation, the vehicle was in the custody and control
3of another person. The affidavit must identify the person in
4custody and control of the vehicle, including the person's name
5and current address. The person in custody and control of the
6vehicle at the time of the violation is required to complete
7the required traffic education program. If the person in
8custody and control of the vehicle at the time of the violation
9completes the required traffic education program, the
10registered owner of the vehicle is not required to complete a
11traffic education program.
12    (k) An intersection equipped with an automated traffic law
13enforcement system must be posted with a sign visible to
14approaching traffic indicating that the intersection is being
15monitored by an automated traffic law enforcement system.
16    (k-3) A municipality or county that has one or more
17intersections equipped with an automated traffic law
18enforcement system must provide notice to drivers by posting
19the locations of automated traffic law systems on the
20municipality or county website.
21    (k-5) An intersection equipped with an automated traffic
22law enforcement system must have a yellow change interval that
23conforms with the Illinois Manual on Uniform Traffic Control
24Devices (IMUTCD) published by the Illinois Department of
25Transportation.
26    (k-7) A municipality or county operating an automated

 

 

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1traffic law enforcement system shall conduct a statistical
2analysis to assess the safety impact of each automated traffic
3law enforcement system at an intersection following
4installation of the system. The statistical analysis shall be
5based upon the best available crash, traffic, and other data,
6and shall cover a period of time before and after installation
7of the system sufficient to provide a statistically valid
8comparison of safety impact. The statistical analysis shall be
9consistent with professional judgment and acceptable industry
10practice. The statistical analysis also shall be consistent
11with the data required for valid comparisons of before and
12after conditions and shall be conducted within a reasonable
13period following the installation of the automated traffic law
14enforcement system. The statistical analysis required by this
15subsection (k-7) shall be made available to the public and
16shall be published on the website of the municipality or
17county. If the statistical analysis for the 36 month period
18following installation of the system indicates that there has
19been an increase in the rate of accidents at the approach to
20the intersection monitored by the system, the municipality or
21county shall undertake additional studies to determine the
22cause and severity of the accidents, and may take any action
23that it determines is necessary or appropriate to reduce the
24number or severity of the accidents at that intersection.
25    (l) The compensation paid for an automated traffic law
26enforcement system must be based on the value of the equipment

 

 

10000SB0514sam001- 62 -LRB100 05211 LNS 40968 a

1or the services provided and may not be based on the number of
2traffic citations issued or the revenue generated by the
3system.
4    (m) This Section applies only to the counties of Cook,
5DuPage, Kane, Lake, Madison, McHenry, St. Clair, and Will and
6to municipalities located within those counties.
7    (n) The fee for participating in a traffic education
8program under this Section shall not exceed $25.
9    A low-income individual required to complete a traffic
10education program under this Section who provides proof of
11eligibility for the federal earned income tax credit under
12Section 32 of the Internal Revenue Code or the Illinois earned
13income tax credit under Section 212 of the Illinois Income Tax
14Act shall not be required to pay any fee for participating in a
15required traffic education program.
16    (o) A municipality or county shall make a certified report
17to the Secretary of State pursuant to Section 6-306.5 of this
18Code whenever a registered owner of a vehicle has failed to pay
19any fine or penalty due and owing as a result of a combination
20of 5 offenses for automated traffic law or speed enforcement
21system violations.
22    (p) No person who is the lessor of a motor vehicle pursuant
23to a written lease agreement shall be liable for an automated
24speed or traffic law enforcement system violation involving
25such motor vehicle during the period of the lease; provided
26that upon the request of the appropriate authority received

 

 

10000SB0514sam001- 63 -LRB100 05211 LNS 40968 a

1within 120 days after the violation occurred, the lessor
2provides within 60 days after such receipt the name and address
3of the lessee. The drivers license number of a lessee may be
4subsequently individually requested by the appropriate
5authority if needed for enforcement of this Section.
6    Upon the provision of information by the lessor pursuant to
7this subsection, the county or municipality may issue the
8violation to the lessee of the vehicle in the same manner as it
9would issue a violation to a registered owner of a vehicle
10pursuant to this Section, and the lessee may be held liable for
11the violation.
12    (q) A citation issued under this Section that is dismissed
13with respect to the registered owner of a vehicle under
14subsection (e) of Section 30 of the Renter's Financial
15Responsibility and Protection Act may be issued and delivered
16by mail or other means to a car facilitation company identified
17in the registered owner's affidavit of non-liability.
18(Source: P.A. 97-29, eff. 1-1-12; 97-627, eff. 1-1-12; 97-672,
19eff. 7-1-12; 97-762, eff. 7-6-12; 98-463, eff. 8-16-13.)
 
20    (625 ILCS 5/11-208.8)
21    Sec. 11-208.8. Automated speed enforcement systems in
22safety zones.
23    (a) As used in this Section:
24    "Automated speed enforcement system" means a photographic
25device, radar device, laser device, or other electrical or

 

 

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1mechanical device or devices installed or utilized in a safety
2zone and designed to record the speed of a vehicle and obtain a
3clear photograph or other recorded image of the vehicle and the
4vehicle's registration plate while the driver is violating
5Article VI of Chapter 11 of this Code or a similar provision of
6a local ordinance.
7    An automated speed enforcement system is a system, located
8in a safety zone which is under the jurisdiction of a
9municipality, that produces a recorded image of a motor
10vehicle's violation of a provision of this Code or a local
11ordinance and is designed to obtain a clear recorded image of
12the vehicle and the vehicle's license plate. The recorded image
13must also display the time, date, and location of the
14violation.
15    "Owner" means the person or entity to whom the vehicle is
16registered.
17    "Recorded image" means images recorded by an automated
18speed enforcement system on:
19        (1) 2 or more photographs;
20        (2) 2 or more microphotographs;
21        (3) 2 or more electronic images; or
22        (4) a video recording showing the motor vehicle and, on
23    at least one image or portion of the recording, clearly
24    identifying the registration plate number of the motor
25    vehicle.
26    "Safety zone" means an area that is within one-eighth of a

 

 

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1mile from the nearest property line of any public or private
2elementary or secondary school, or from the nearest property
3line of any facility, area, or land owned by a school district
4that is used for educational purposes approved by the Illinois
5State Board of Education, not including school district
6headquarters or administrative buildings. A safety zone also
7includes an area that is within one-eighth of a mile from the
8nearest property line of any facility, area, or land owned by a
9park district used for recreational purposes. However, if any
10portion of a roadway is within either one-eighth mile radius,
11the safety zone also shall include the roadway extended to the
12furthest portion of the next furthest intersection. The term
13"safety zone" does not include any portion of the roadway known
14as Lake Shore Drive or any controlled access highway with 8 or
15more lanes of traffic.
16    (a-5) The automated speed enforcement system shall be
17operational and violations shall be recorded only at the
18following times:
19        (i) if the safety zone is based upon the property line
20    of any facility, area, or land owned by a school district,
21    only on school days and no earlier than 6 a.m. and no later
22    than 8:30 p.m. if the school day is during the period of
23    Monday through Thursday, or 9 p.m. if the school day is a
24    Friday; and
25        (ii) if the safety zone is based upon the property line
26    of any facility, area, or land owned by a park district, no

 

 

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1    earlier than one hour prior to the time that the facility,
2    area, or land is open to the public or other patrons, and
3    no later than one hour after the facility, area, or land is
4    closed to the public or other patrons.
5    (b) A municipality that produces a recorded image of a
6motor vehicle's violation of a provision of this Code or a
7local ordinance must make the recorded images of a violation
8accessible to the alleged violator by providing the alleged
9violator with a website address, accessible through the
10Internet.
11    (c) Notwithstanding any penalties for any other violations
12of this Code, the owner of a motor vehicle used in a traffic
13violation recorded by an automated speed enforcement system
14shall be subject to the following penalties:
15        (1) if the recorded speed is no less than 6 miles per
16    hour and no more than 10 miles per hour over the legal
17    speed limit, a civil penalty not exceeding $50, plus an
18    additional penalty of not more than $50 for failure to pay
19    the original penalty in a timely manner; or
20        (2) if the recorded speed is more than 10 miles per
21    hour over the legal speed limit, a civil penalty not
22    exceeding $100, plus an additional penalty of not more than
23    $100 for failure to pay the original penalty in a timely
24    manner.
25    A penalty may not be imposed under this Section if the
26driver of the motor vehicle received a Uniform Traffic Citation

 

 

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1from a police officer for a speeding violation occurring within
2one-eighth of a mile and 15 minutes of the violation that was
3recorded by the system. A violation for which a civil penalty
4is imposed under this Section is not a violation of a traffic
5regulation governing the movement of vehicles and may not be
6recorded on the driving record of the owner of the vehicle. A
7law enforcement officer is not required to be present or to
8witness the violation. No penalty may be imposed under this
9Section if the recorded speed of a vehicle is 5 miles per hour
10or less over the legal speed limit. The municipality may send,
11in the same manner that notices are sent under this Section, a
12speed violation warning notice where the violation involves a
13speed of 5 miles per hour or less above the legal speed limit.
14    (d) The net proceeds that a municipality receives from
15civil penalties imposed under an automated speed enforcement
16system, after deducting all non-personnel and personnel costs
17associated with the operation and maintenance of such system,
18shall be expended or obligated by the municipality for the
19following purposes:
20        (i) public safety initiatives to ensure safe passage
21    around schools, and to provide police protection and
22    surveillance around schools and parks, including but not
23    limited to: (1) personnel costs; and (2) non-personnel
24    costs such as construction and maintenance of public safety
25    infrastructure and equipment;
26        (ii) initiatives to improve pedestrian and traffic

 

 

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1    safety;
2        (iii) construction and maintenance of infrastructure
3    within the municipality, including but not limited to roads
4    and bridges; and
5        (iv) after school programs.
6    (e) For each violation of a provision of this Code or a
7local ordinance recorded by an automated speed enforcement
8system, the municipality having jurisdiction shall issue a
9written notice of the violation to the registered owner of the
10vehicle as the alleged violator. The notice shall be delivered
11to the registered owner of the vehicle, by mail, within 30 days
12after the Secretary of State notifies the municipality of the
13identity of the owner of the vehicle, but in no event later
14than 90 days after the violation.
15    (f) The notice required under subsection (e) of this
16Section shall include:
17        (1) the name and address of the registered owner of the
18    vehicle;
19        (2) the registration number of the motor vehicle
20    involved in the violation;
21        (3) the violation charged;
22        (4) the date, time, and location where the violation
23    occurred;
24        (5) a copy of the recorded image or images;
25        (6) the amount of the civil penalty imposed and the
26    date by which the civil penalty should be paid;

 

 

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1        (7) a statement that recorded images are evidence of a
2    violation of a speed restriction;
3        (8) a warning that failure to pay the civil penalty or
4    to contest liability in a timely manner is an admission of
5    liability and may result in a suspension of the driving
6    privileges of the registered owner of the vehicle;
7        (9) a statement that the person may elect to proceed
8    by:
9            (A) paying the fine; or
10            (B) challenging the charge in court, by mail, or by
11        administrative hearing; and
12        (10) a website address, accessible through the
13    Internet, where the person may view the recorded images of
14    the violation.
15    (g) If a person charged with a traffic violation, as a
16result of an automated speed enforcement system, does not pay
17the fine or successfully contest the civil penalty resulting
18from that violation, the Secretary of State shall suspend the
19driving privileges of the registered owner of the vehicle under
20Section 6-306.5 of this Code for failing to pay any fine or
21penalty due and owing, or both, as a result of a combination of
225 violations of the automated speed enforcement system or the
23automated traffic law under Section 11-208.6 of this Code.
24    (h) Based on inspection of recorded images produced by an
25automated speed enforcement system, a notice alleging that the
26violation occurred shall be evidence of the facts contained in

 

 

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1the notice and admissible in any proceeding alleging a
2violation under this Section.
3    (i) Recorded images made by an automated speed enforcement
4system are confidential and shall be made available only to the
5alleged violator and governmental and law enforcement agencies
6for purposes of adjudicating a violation of this Section, for
7statistical purposes, or for other governmental purposes. Any
8recorded image evidencing a violation of this Section, however,
9may be admissible in any proceeding resulting from the issuance
10of the citation.
11    (j) The court or hearing officer may consider in defense of
12a violation:
13        (1) that the motor vehicle or registration plates of
14    the motor vehicle were stolen before the violation occurred
15    and not under the control or in the possession of the owner
16    at the time of the violation;
17        (2) that the driver of the motor vehicle received a
18    Uniform Traffic Citation from a police officer for a
19    speeding violation occurring within one-eighth of a mile
20    and 15 minutes of the violation that was recorded by the
21    system; and
22        (3) any other evidence or issues provided by municipal
23    ordinance.
24    (k) To demonstrate that the motor vehicle or the
25registration plates were stolen before the violation occurred
26and were not under the control or possession of the owner at

 

 

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1the time of the violation, the owner must submit proof that a
2report concerning the stolen motor vehicle or registration
3plates was filed with a law enforcement agency in a timely
4manner.
5    (l) A roadway equipped with an automated speed enforcement
6system shall be posted with a sign conforming to the national
7Manual on Uniform Traffic Control Devices that is visible to
8approaching traffic stating that vehicle speeds are being
9photo-enforced and indicating the speed limit. The
10municipality shall install such additional signage as it
11determines is necessary to give reasonable notice to drivers as
12to where automated speed enforcement systems are installed.
13    (m) A roadway where a new automated speed enforcement
14system is installed shall be posted with signs providing 30
15days notice of the use of a new automated speed enforcement
16system prior to the issuance of any citations through the
17automated speed enforcement system.
18    (n) The compensation paid for an automated speed
19enforcement system must be based on the value of the equipment
20or the services provided and may not be based on the number of
21traffic citations issued or the revenue generated by the
22system.
23    (o) A municipality shall make a certified report to the
24Secretary of State pursuant to Section 6-306.5 of this Code
25whenever a registered owner of a vehicle has failed to pay any
26fine or penalty due and owing as a result of a combination of 5

 

 

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1offenses for automated speed or traffic law enforcement system
2violations.
3    (p) No person who is the lessor of a motor vehicle pursuant
4to a written lease agreement shall be liable for an automated
5speed or traffic law enforcement system violation involving
6such motor vehicle during the period of the lease; provided
7that upon the request of the appropriate authority received
8within 120 days after the violation occurred, the lessor
9provides within 60 days after such receipt the name and address
10of the lessee. The drivers license number of a lessee may be
11subsequently individually requested by the appropriate
12authority if needed for enforcement of this Section.
13    Upon the provision of information by the lessor pursuant to
14this subsection, the municipality may issue the violation to
15the lessee of the vehicle in the same manner as it would issue
16a violation to a registered owner of a vehicle pursuant to this
17Section, and the lessee may be held liable for the violation.
18    (q) A municipality using an automated speed enforcement
19system must provide notice to drivers by publishing the
20locations of all safety zones where system equipment is
21installed on the website of the municipality.
22    (r) A municipality operating an automated speed
23enforcement system shall conduct a statistical analysis to
24assess the safety impact of the system. The statistical
25analysis shall be based upon the best available crash, traffic,
26and other data, and shall cover a period of time before and

 

 

10000SB0514sam001- 73 -LRB100 05211 LNS 40968 a

1after installation of the system sufficient to provide a
2statistically valid comparison of safety impact. The
3statistical analysis shall be consistent with professional
4judgment and acceptable industry practice. The statistical
5analysis also shall be consistent with the data required for
6valid comparisons of before and after conditions and shall be
7conducted within a reasonable period following the
8installation of the automated traffic law enforcement system.
9The statistical analysis required by this subsection shall be
10made available to the public and shall be published on the
11website of the municipality.
12    (s) This Section applies only to municipalities with a
13population of 1,000,000 or more inhabitants.
14    (t) A citation issued under this Section that is dismissed
15with respect to the registered owner of a vehicle under
16subsection (e) of Section 30 of the Renter's Financial
17Responsibility and Protection Act may be issued and delivered
18by mail or other means to a car facilitation company identified
19in the registered owner's affidavit of non-liability.
20(Source: P.A. 97-672, eff. 7-1-12; 97-674, eff. 7-1-12; 98-463,
21eff. 8-16-13.)
 
22    (625 ILCS 5/11-208.9)
23    Sec. 11-208.9. Automated traffic law enforcement system;
24approaching, overtaking, and passing a school bus.
25    (a) As used in this Section, "automated traffic law

 

 

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1enforcement system" means a device with one or more motor
2vehicle sensors working in conjunction with the visual signals
3on a school bus, as specified in Sections 12-803 and 12-805 of
4this Code, to produce recorded images of motor vehicles that
5fail to stop before meeting or overtaking, from either
6direction, any school bus stopped at any location for the
7purpose of receiving or discharging pupils in violation of
8Section 11-1414 of this Code or a similar provision of a local
9ordinance.
10    An automated traffic law enforcement system is a system, in
11a municipality or county operated by a governmental agency,
12that produces a recorded image of a motor vehicle's violation
13of a provision of this Code or a local ordinance and is
14designed to obtain a clear recorded image of the vehicle and
15the vehicle's license plate. The recorded image must also
16display the time, date, and location of the violation.
17    (b) As used in this Section, "recorded images" means images
18recorded by an automated traffic law enforcement system on:
19        (1) 2 or more photographs;
20        (2) 2 or more microphotographs;
21        (3) 2 or more electronic images; or
22        (4) a video recording showing the motor vehicle and, on
23    at least one image or portion of the recording, clearly
24    identifying the registration plate number of the motor
25    vehicle.
26    (c) A municipality or county that produces a recorded image

 

 

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1of a motor vehicle's violation of a provision of this Code or a
2local ordinance must make the recorded images of a violation
3accessible to the alleged violator by providing the alleged
4violator with a website address, accessible through the
5Internet.
6    (d) For each violation of a provision of this Code or a
7local ordinance recorded by an automated traffic law
8enforcement system, the county or municipality having
9jurisdiction shall issue a written notice of the violation to
10the registered owner of the vehicle as the alleged violator.
11The notice shall be delivered to the registered owner of the
12vehicle, by mail, within 30 days after the Secretary of State
13notifies the municipality or county of the identity of the
14owner of the vehicle, but in no event later than 90 days after
15the violation.
16    (e) The notice required under subsection (d) shall include:
17        (1) the name and address of the registered owner of the
18    vehicle;
19        (2) the registration number of the motor vehicle
20    involved in the violation;
21        (3) the violation charged;
22        (4) the location where the violation occurred;
23        (5) the date and time of the violation;
24        (6) a copy of the recorded images;
25        (7) the amount of the civil penalty imposed and the
26    date by which the civil penalty should be paid;

 

 

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1        (8) a statement that recorded images are evidence of a
2    violation of overtaking or passing a school bus stopped for
3    the purpose of receiving or discharging pupils;
4        (9) a warning that failure to pay the civil penalty or
5    to contest liability in a timely manner is an admission of
6    liability and may result in a suspension of the driving
7    privileges of the registered owner of the vehicle;
8        (10) a statement that the person may elect to proceed
9    by:
10            (A) paying the fine; or
11            (B) challenging the charge in court, by mail, or by
12        administrative hearing; and
13        (11) a website address, accessible through the
14    Internet, where the person may view the recorded images of
15    the violation.
16    (f) If a person charged with a traffic violation, as a
17result of an automated traffic law enforcement system under
18this Section, does not pay the fine or successfully contest the
19civil penalty resulting from that violation, the Secretary of
20State shall suspend the driving privileges of the registered
21owner of the vehicle under Section 6-306.5 of this Code for
22failing to pay any fine or penalty due and owing as a result of
23a combination of 5 violations of the automated traffic law
24enforcement system or the automated speed enforcement system
25under Section 11-208.8 of this Code.
26    (g) Based on inspection of recorded images produced by an

 

 

10000SB0514sam001- 77 -LRB100 05211 LNS 40968 a

1automated traffic law enforcement system, a notice alleging
2that the violation occurred shall be evidence of the facts
3contained in the notice and admissible in any proceeding
4alleging a violation under this Section.
5    (h) Recorded images made by an automated traffic law
6enforcement system are confidential and shall be made available
7only to the alleged violator and governmental and law
8enforcement agencies for purposes of adjudicating a violation
9of this Section, for statistical purposes, or for other
10governmental purposes. Any recorded image evidencing a
11violation of this Section, however, may be admissible in any
12proceeding resulting from the issuance of the citation.
13    (i) The court or hearing officer may consider in defense of
14a violation:
15        (1) that the motor vehicle or registration plates of
16    the motor vehicle were stolen before the violation occurred
17    and not under the control of or in the possession of the
18    owner at the time of the violation;
19        (2) that the driver of the motor vehicle received a
20    Uniform Traffic Citation from a police officer for a
21    violation of Section 11-1414 of this Code within one-eighth
22    of a mile and 15 minutes of the violation that was recorded
23    by the system;
24        (3) that the visual signals required by Sections 12-803
25    and 12-805 of this Code were damaged, not activated, not
26    present in violation of Sections 12-803 and 12-805, or

 

 

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1    inoperable; and
2        (4) any other evidence or issues provided by municipal
3    or county ordinance.
4    (j) To demonstrate that the motor vehicle or the
5registration plates were stolen before the violation occurred
6and were not under the control or possession of the owner at
7the time of the violation, the owner must submit proof that a
8report concerning the stolen motor vehicle or registration
9plates was filed with a law enforcement agency in a timely
10manner.
11    (k) Unless the driver of the motor vehicle received a
12Uniform Traffic Citation from a police officer at the time of
13the violation, the motor vehicle owner is subject to a civil
14penalty not exceeding $150 for a first time violation or $500
15for a second or subsequent violation, plus an additional
16penalty of not more than $100 for failure to pay the original
17penalty in a timely manner, if the motor vehicle is recorded by
18an automated traffic law enforcement system. A violation for
19which a civil penalty is imposed under this Section is not a
20violation of a traffic regulation governing the movement of
21vehicles and may not be recorded on the driving record of the
22owner of the vehicle, but may be recorded by the municipality
23or county for the purpose of determining if a person is subject
24to the higher fine for a second or subsequent offense.
25    (l) A school bus equipped with an automated traffic law
26enforcement system must be posted with a sign indicating that

 

 

10000SB0514sam001- 79 -LRB100 05211 LNS 40968 a

1the school bus is being monitored by an automated traffic law
2enforcement system.
3    (m) A municipality or county that has one or more school
4buses equipped with an automated traffic law enforcement system
5must provide notice to drivers by posting a list of school
6districts using school buses equipped with an automated traffic
7law enforcement system on the municipality or county website.
8School districts that have one or more school buses equipped
9with an automated traffic law enforcement system must provide
10notice to drivers by posting that information on their
11websites.
12    (n) A municipality or county operating an automated traffic
13law enforcement system shall conduct a statistical analysis to
14assess the safety impact in each school district using school
15buses equipped with an automated traffic law enforcement system
16following installation of the system. The statistical analysis
17shall be based upon the best available crash, traffic, and
18other data, and shall cover a period of time before and after
19installation of the system sufficient to provide a
20statistically valid comparison of safety impact. The
21statistical analysis shall be consistent with professional
22judgment and acceptable industry practice. The statistical
23analysis also shall be consistent with the data required for
24valid comparisons of before and after conditions and shall be
25conducted within a reasonable period following the
26installation of the automated traffic law enforcement system.

 

 

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1The statistical analysis required by this subsection shall be
2made available to the public and shall be published on the
3website of the municipality or county. If the statistical
4analysis for the 36-month period following installation of the
5system indicates that there has been an increase in the rate of
6accidents at the approach to school buses monitored by the
7system, the municipality or county shall undertake additional
8studies to determine the cause and severity of the accidents,
9and may take any action that it determines is necessary or
10appropriate to reduce the number or severity of the accidents
11involving school buses equipped with an automated traffic law
12enforcement system.
13    (o) The compensation paid for an automated traffic law
14enforcement system must be based on the value of the equipment
15or the services provided and may not be based on the number of
16traffic citations issued or the revenue generated by the
17system.
18    (p) No person who is the lessor of a motor vehicle pursuant
19to a written lease agreement shall be liable for an automated
20speed or traffic law enforcement system violation involving
21such motor vehicle during the period of the lease; provided
22that upon the request of the appropriate authority received
23within 120 days after the violation occurred, the lessor
24provides within 60 days after such receipt the name and address
25of the lessee. The drivers license number of a lessee may be
26subsequently individually requested by the appropriate

 

 

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1authority if needed for enforcement of this Section.
2    Upon the provision of information by the lessor pursuant to
3this subsection, the county or municipality may issue the
4violation to the lessee of the vehicle in the same manner as it
5would issue a violation to a registered owner of a vehicle
6pursuant to this Section, and the lessee may be held liable for
7the violation.
8    (q) A municipality or county shall make a certified report
9to the Secretary of State pursuant to Section 6-306.5 of this
10Code whenever a registered owner of a vehicle has failed to pay
11any fine or penalty due and owing as a result of a combination
12of 5 offenses for automated traffic law or speed enforcement
13system violations.
14    (r) After a municipality or county enacts an ordinance
15providing for automated traffic law enforcement systems under
16this Section, each school district within that municipality or
17county's jurisdiction may implement an automated traffic law
18enforcement system under this Section. The elected school board
19for that district must approve the implementation of an
20automated traffic law enforcement system. The school district
21shall be responsible for entering into a contract, approved by
22the elected school board of that district, with vendors for the
23installation, maintenance, and operation of the automated
24traffic law enforcement system. The school district must enter
25into an intergovernmental agreement, approved by the elected
26school board of that district, with the municipality or county

 

 

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1with jurisdiction over that school district for the
2administration of the automated traffic law enforcement
3system. The proceeds from a school district's automated traffic
4law enforcement system's fines shall be divided equally between
5the school district and the municipality or county
6administering the automated traffic law enforcement system.
7    (s) A citation issued under this Section that is dismissed
8with respect to the registered owner of a vehicle under
9subsection (e) of Section 30 of the Renter's Financial
10Responsibility and Protection Act may be issued and delivered
11by mail or other means to a car facilitation company identified
12in the registered owner's affidavit of non-liability.
13(Source: P.A. 98-556, eff. 1-1-14.)
 
14    (625 ILCS 5/11-1201.1)
15    Sec. 11-1201.1. Automated Railroad Crossing Enforcement
16System.
17    (a) For the purposes of this Section, an automated railroad
18grade crossing enforcement system is a system in a municipality
19or county operated by a governmental agency that produces a
20recorded image of a motor vehicle's violation of a provision of
21this Code or local ordinance and is designed to obtain a clear
22recorded image of the vehicle and vehicle's license plate. The
23recorded image must also display the time, date, and location
24of the violation.
25    As used in this Section, "recorded images" means images

 

 

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1recorded by an automated railroad grade crossing enforcement
2system on:
3        (1) 2 or more photographs;
4        (2) 2 or more microphotographs;
5        (3) 2 or more electronic images; or
6        (4) a video recording showing the motor vehicle and, on
7    at least one image or portion of the recording, clearly
8    identifying the registration plate number of the motor
9    vehicle.
10    (b) The Illinois Commerce Commission may, in cooperation
11with a local law enforcement agency, establish in any county or
12municipality an automated railroad grade crossing enforcement
13system at any railroad grade crossing equipped with a crossing
14gate designated by local authorities. Local authorities
15desiring the establishment of an automated railroad crossing
16enforcement system must initiate the process by enacting a
17local ordinance requesting the creation of such a system. After
18the ordinance has been enacted, and before any additional steps
19toward the establishment of the system are undertaken, the
20local authorities and the Commission must agree to a plan for
21obtaining, from any combination of federal, State, and local
22funding sources, the moneys required for the purchase and
23installation of any necessary equipment.
24    (b-1) (Blank.)
25    (c) For each violation of Section 11-1201 of this Code or a
26local ordinance recorded by an automated railroad grade

 

 

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1crossing enforcement system, the county or municipality having
2jurisdiction shall issue a written notice of the violation to
3the registered owner of the vehicle as the alleged violator.
4The notice shall be delivered to the registered owner of the
5vehicle, by mail, no later than 90 days after the violation.
6    The notice shall include:
7        (1) the name and address of the registered owner of the
8    vehicle;
9        (2) the registration number of the motor vehicle
10    involved in the violation;
11        (3) the violation charged;
12        (4) the location where the violation occurred;
13        (5) the date and time of the violation;
14        (6) a copy of the recorded images;
15        (7) the amount of the civil penalty imposed and the
16    date by which the civil penalty should be paid;
17        (8) a statement that recorded images are evidence of a
18    violation of a railroad grade crossing;
19        (9) a warning that failure to pay the civil penalty or
20    to contest liability in a timely manner is an admission of
21    liability and may result in a suspension of the driving
22    privileges of the registered owner of the vehicle; and
23        (10) a statement that the person may elect to proceed
24    by:
25            (A) paying the fine; or
26            (B) challenging the charge in court, by mail, or by

 

 

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1        administrative hearing.
2    (d) If a person charged with a traffic violation, as a
3result of an automated railroad grade crossing enforcement
4system, does not pay or successfully contest the civil penalty
5resulting from that violation, the Secretary of State shall
6suspend the driving privileges of the registered owner of the
7vehicle under Section 6-306.5 of this Code for failing to pay
8any fine or penalty due and owing as a result of 5 violations
9of the automated railroad grade crossing enforcement system.
10    (d-1) (Blank.)
11    (d-2) (Blank.)
12    (e) Based on inspection of recorded images produced by an
13automated railroad grade crossing enforcement system, a notice
14alleging that the violation occurred shall be evidence of the
15facts contained in the notice and admissible in any proceeding
16alleging a violation under this Section.
17    (e-1) Recorded images made by an automated railroad grade
18crossing enforcement system are confidential and shall be made
19available only to the alleged violator and governmental and law
20enforcement agencies for purposes of adjudicating a violation
21of this Section, for statistical purposes, or for other
22governmental purposes. Any recorded image evidencing a
23violation of this Section, however, may be admissible in any
24proceeding resulting from the issuance of the citation.
25    (e-2) The court or hearing officer may consider the
26following in the defense of a violation:

 

 

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1        (1) that the motor vehicle or registration plates of
2    the motor vehicle were stolen before the violation occurred
3    and not under the control of or in the possession of the
4    owner at the time of the violation;
5        (2) that the driver of the motor vehicle received a
6    Uniform Traffic Citation from a police officer at the time
7    of the violation for the same offense;
8        (3) any other evidence or issues provided by municipal
9    or county ordinance.
10    (e-3) To demonstrate that the motor vehicle or the
11registration plates were stolen before the violation occurred
12and were not under the control or possession of the owner at
13the time of the violation, the owner must submit proof that a
14report concerning the stolen motor vehicle or registration
15plates was filed with a law enforcement agency in a timely
16manner.
17    (f) Rail crossings equipped with an automatic railroad
18grade crossing enforcement system shall be posted with a sign
19visible to approaching traffic stating that the railroad grade
20crossing is being monitored, that citations will be issued, and
21the amount of the fine for violation.
22    (g) The compensation paid for an automated railroad grade
23crossing enforcement system must be based on the value of the
24equipment or the services provided and may not be based on the
25number of citations issued or the revenue generated by the
26system.

 

 

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1    (h) (Blank.)
2    (i) If any part or parts of this Section are held by a
3court of competent jurisdiction to be unconstitutional, the
4unconstitutionality shall not affect the validity of the
5remaining parts of this Section. The General Assembly hereby
6declares that it would have passed the remaining parts of this
7Section if it had known that the other part or parts of this
8Section would be declared unconstitutional.
9    (j) Penalty. A civil fine of $250 shall be imposed for a
10first violation of this Section, and a civil fine of $500 shall
11be imposed for a second or subsequent violation of this
12Section.
13    (k) A citation issued under this Section that is dismissed
14with respect to the registered owner of a vehicle under
15subsection (e) of Section 30 of the Renter's Financial
16Responsibility and Protection Act may be issued and delivered
17by mail or other means to a car facilitation company identified
18in the registered owner's affidavit of non-liability.
19(Source: P.A. 96-478, eff. 1-1-10.)
 
20    Section 35. If and only if Senate Bill 2641 of the 100th
21General Assembly, as amended by House Amendment No. 3, becomes
22law, then the Automated Traffic Control Systems in Highway
23Construction or Maintenance Zones Act is amended by changing
24Section 45 as follows:
 

 

 

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1    (625 ILCS 7/45)
2    Sec. 45. Vehicle rental or leasing company's
3identification of a renter or lessee.
4    (a) A Uniform Traffic Citation issued under this Act to a
5motor vehicle rental or leasing company shall be dismissed with
6respect to the rental or leasing company if:
7        (1) the company responds to the Uniform Traffic
8    Citation by submitting, within 30 days of the mailing of
9    the citation, an affidavit of non-liability stating that,
10    at the time of the alleged speeding or other traffic
11    violation, the vehicle was in the custody and control of a
12    renter or lessee under the terms of a rental agreement or
13    lease; and
14        (2) the company provides the driver's license number,
15    name, and address of the renter or lessee.
16    (a-5) A Uniform Traffic Citation issued under this Act to
17the registered owner of a vehicle used in a car facilitation
18transaction, as defined in Section 1-110.06 of the Illinois
19Vehicle Code, shall be dismissed with respect to the registered
20owner if:
21        (1) the registered owner responds to the Uniform
22    Traffic Citation by submitting, within 30 days of the
23    mailing of the citation, an affidavit of non-liability
24    stating that, at the time of the alleged speeding or other
25    traffic violation, the vehicle was under the operation and
26    control of a person other than the vehicle's registered

 

 

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1    owner under a car facilitation transaction facilitated by a
2    car facilitation company; and
3        (2) the registered owner provides proof of the
4    transaction facilitated by the car facilitation company
5    between the registered owner of the vehicle and the driver
6    of the vehicle during the alleged violation.
7    (b) A Uniform Traffic Citation dismissed with respect to a
8motor vehicle rental or leasing company in accordance with
9subsection (a) may then be issued and delivered by mail or
10other means to the renter or lessee identified in the affidavit
11of non-liability.
12    (c) A Uniform Traffic Citation that is dismissed with
13respect to the registered owner of a vehicle under subsection
14(a-5) may be issued and delivered by mail or other means to the
15car facilitation company identified in the registered owner's
16affidavit of non-liability.
17(Source: 10000SB2641ham003.)
 
18    Section 40. If and only if Senate Bill 2641 of the 100th
19General Assembly, as amended by House Amendment No. 3, becomes
20law, then the Renter's Financial Responsibility and Protection
21Act is amended by changing Section 30 as follows:
 
22    (625 ILCS 27/30)
23    Sec. 30. Car facilitation company obligations and
24liability.

 

 

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1    (a) Notwithstanding any provision to the contrary, a rental
2company that is a car facilitation company shall, when
3applicable, be subject to the statutory and regulatory
4obligations pertaining to all motor vehicle rental companies.
5    (b) If any loss or injury occurs at any time a vehicle is
6under the operation and control of a person other than the
7vehicle's registered owner under a car facilitation
8transaction facilitated by a car facilitation company, the
9company shall assume all liability of the registered owner of
10the vehicle used in the car facilitation transaction and shall
11be considered the vehicle's owner for all purposes.
12    (c) A car facilitation company continues to be liable under
13subsection (b) of this Section until the vehicle is returned to
14a location designated by the company, and one of the following
15occur:
16        (1) the expiration of the car facilitation period
17    established for the vehicle occurs;
18        (2) the intent to terminate the vehicle's car
19    facilitation transaction is verifiably communicated to the
20    company; or
21        (3) the vehicle's registered owner takes possession
22    and control of the vehicle.
23    If any loss giving rise to a claim occurs, the car
24facilitation company shall initially assume liability for a
25claim in which a dispute exists as to who was in control of the
26vehicle and seek indemnification if it is later determined that

 

 

10000SB0514sam001- 91 -LRB100 05211 LNS 40968 a

1the registered owner was in possession of the vehicle.
2    (d) At no time shall the registered owner of the vehicle or
3the owner's insurer be held liable for any loss, injury,
4damage, or violation involving his or her vehicle occurring
5during a car facilitation transaction unless it is shown that
6the registered owner was operating or in control of the vehicle
7at the time of the loss, injury, damage, or violation.
8    (e) Notwithstanding any provision to the contrary, for the
9purpose of the issuance of a civil penalty for a violation of
10Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 of the
11Illinois Vehicle Code, the violation shall be dismissed with
12respect to the registered owner of the vehicle, and the car
13facilitation company shall be considered the vehicle's owner
14for purposes of violation, if:
15        (1) the registered owner responds to the citation by
16    submitting, within 30 days of the mailing of the citation,
17    an affidavit of non-liability stating that, at the time of
18    the alleged violation, the vehicle was under the operation
19    and control of a person other than the vehicle's registered
20    owner under a car facilitation transaction facilitated by a
21    car facilitation company; and
22        (2) the registered owner provides proof of the
23    transaction facilitated by the car facilitation company
24    with the driver of his or her vehicle during the alleged
25    violation.
26    (f) Nothing in this Section shall limit the liability of

 

 

10000SB0514sam001- 92 -LRB100 05211 LNS 40968 a

1the car facilitation company for any acts or omissions by the
2company that result in injury to any persons as a result of the
3use or operation of a vehicle during a car facilitation
4transaction.
5    (g) For the purpose of the allocation of liability for a
6private passenger vehicle used in relation to a motor vehicle
7rental company that is a car facilitation company, as defined
8in Section 1-110.05 of the Illinois Vehicle Code, the car
9facilitation company shall assume liability if any damaged to
10the vehicle occurs:
11        (1) at any time when the vehicle is not in possession
12    of the vehicle's registered owner and at the car
13    facilitation company's designated location or other
14    location designated for the car facilitation transaction
15    while being made available to rent;
16        (2) under the operation and control of a person other
17    than the vehicle's registered owner under a car
18    facilitation transaction facilitated by that company; or
19        (3) at the car facilitation company's designated area
20    or other location designated for the car facilitation
21    transaction not being made available to rent, but not yet
22    in the possession of the vehicle's registered owner.
23    Nothing in this subsection (g) prevents a car facilitation
24company from holding a renter in a car facilitation transaction
25liable to the extent permitted under this Section.
26    A car facilitation company continues to be liable under

 

 

10000SB0514sam001- 93 -LRB100 05211 LNS 40968 a

1this subsection (g) until the end of the car facilitation
2transaction as described in subsection (c) of this Section or
3as described in this subsection (g). At no time shall the
4registered owner of the vehicle or the owner's insurer be
5liable for any exposure, including negligent entrustment, of
6the vehicle involved in a car facilitation transaction.
7    Except as otherwise provided in this Section or in Section
845 of the Automated Traffic Control Systems in Highway
9Construction or Maintenance Zones Act, nothing in this
10subsection shall be construed to relieve the registered owner
11of the vehicle from any liability imposed by any ordinance or
12resolution of a unit of local government.
13    (h) Notwithstanding any other law and unless otherwise
14excluded, an insurer may exclude any and all coverage and the
15duty to defend or indemnify for any claim made under a car
16facilitation transaction.
17    (i) An insurer that defends or indemnifies a claim against
18its insured that is determined to be excluded under the terms
19of its policy shall have the right to seek contribution against
20the insurer of the car facilitation company, if the claim is:
21        (1) made against the registered owner of the vehicle or
22    renter in the car facilitation transaction for loss or
23    injury that occurs during the car facilitation
24    transaction; and
25        (2) excluded under the terms of the insurer's policy.
26    (j) Nothing in this Section invalidates or limits an

 

 

10000SB0514sam001- 94 -LRB100 05211 LNS 40968 a

1exclusion contained in an insurance insurers policy for any
2coverage included in the policy.
3    (k) An insurer may deny issuance of, cancel, void,
4terminate, rescind, or deny renewal of an insurance policy
5covering a motor vehicle that has been made available for a car
6facilitation transaction if the applicant or policyholder of
7the insurance policy fails to provide complete and accurate
8information about the use of a motor vehicle through a car
9facilitation transaction as requested by the insurer during the
10application or renewal process of the insurance policy.
11    (l) Nothing in this Section requires any insurance policy
12to:
13        (1) provide primary or excess coverage during the car
14    facilitation transaction;
15        (2) imply that any insurance policy provides coverage
16    for a motor vehicle during the car facilitation
17    transaction; or
18        (3) preclude an insurer from providing coverage for a
19    vehicle while the vehicle is made available or used through
20    a car facilitation transaction if the insurer elects to do
21    so by contract or endorsement.
22    (m) The car facilitation company shall collect and verify
23records pertaining to the use of a vehicle, including, but not
24limited to, times used, fees paid by the rentor, and revenues
25received by the vehicle owner, and provide that information
26upon request to the registered owner of the vehicle, the

 

 

10000SB0514sam001- 95 -LRB100 05211 LNS 40968 a

1owner's insurer, or and the insurer of a person operating the
2vehicle during the car facilitation transaction when a claim
3has been made against an insured involving a dispute as to
4whether the insurer's policy of the registered owner of the
5vehicle or the person operating the vehicle and shall retain
6the records for a reasonable period after the expiration of the
7applicable personal injury statute of limitations.
8    (n) The car facilitation company shall have sole
9responsibility for any equipment, such as a GPS system or other
10special equipment, that is put in or on the vehicle to monitor
11or facilitate the transaction, and shall agree to indemnify and
12hold harmless the vehicle owner for any damage to or theft of
13such equipment.
14    (o) The car facilitation company shall:
15        (1) verify that the registered vehicle does not have
16    any safety recalls on the vehicle for which the repairs
17    have not been made; and
18        (2) notify the owner of the registered vehicle of the
19    requirements under subsection (p) of this Section.
20    (p) If the registered owner of the vehicle has received an
21actual notice of a safety recall on the motor vehicle, the
22registered owner of the vehicle may not make the motor vehicle
23available through the car facilitation company until the safety
24recall repair has been made.
25    If a registered owner of a vehicle receives an actual
26notice of a safety recall on a registered vehicle while the

 

 

10000SB0514sam001- 96 -LRB100 05211 LNS 40968 a

1registered vehicle is made available or in use through the car
2facilitation company, the registered owner of the vehicle shall
3remove the shared motor vehicle from participation as soon as
4practicably possible, but no later than 72 hours after
5receiving the notice of the safety recall and shall not allow
6the vehicle to be used in a car facilitation transaction until
7the safety recall repair has been made.
8    (q) A citation for a violation of Section 11-208.6,
911-208.8, 11-208.9, or 11-1201.1 of the Illinois Vehicle Code
10that is dismissed with respect to the registered owner of a
11vehicle under subsection (e) of this Section may be issued and
12delivered by mail or other means to the car facilitation
13company identified in the registered owner's affidavit of
14non-liability.
15(Source: 10000SB2641ham003.)
 
16    Section 99. Effective date. This Act takes effect January
171, 2019.".