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1 | AN ACT concerning transportation.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 5. If and only if Senate Bill 2641 of the 100th | ||||||
5 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
6 | Amendment No. 4, becomes law, then the Use Tax Act is amended | ||||||
7 | by changing Section 3-5 as follows:
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8 | (35 ILCS 105/3-5)
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9 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
10 | personal property is exempt from the tax imposed by this Act:
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11 | (1) Personal property purchased from a corporation, | ||||||
12 | society, association,
foundation, institution, or | ||||||
13 | organization, other than a limited liability
company, that is | ||||||
14 | organized and operated as a not-for-profit service enterprise
| ||||||
15 | for the benefit of persons 65 years of age or older if the | ||||||
16 | personal property was not purchased by the enterprise for the | ||||||
17 | purpose of resale by the
enterprise.
| ||||||
18 | (2) Personal property purchased by a not-for-profit | ||||||
19 | Illinois county
fair association for use in conducting, | ||||||
20 | operating, or promoting the
county fair.
| ||||||
21 | (3) Personal property purchased by a not-for-profit
arts or | ||||||
22 | cultural organization that establishes, by proof required by | ||||||
23 | the
Department by
rule, that it has received an exemption under |
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| |||||||
1 | Section 501(c)(3) of the Internal
Revenue Code and that is | ||||||
2 | organized and operated primarily for the
presentation
or | ||||||
3 | support of arts or cultural programming, activities, or | ||||||
4 | services. These
organizations include, but are not limited to, | ||||||
5 | music and dramatic arts
organizations such as symphony | ||||||
6 | orchestras and theatrical groups, arts and
cultural service | ||||||
7 | organizations, local arts councils, visual arts organizations,
| ||||||
8 | and media arts organizations.
On and after July 1, 2001 ( the | ||||||
9 | effective date of Public Act 92-35) this amendatory Act of the | ||||||
10 | 92nd General
Assembly , however, an entity otherwise eligible | ||||||
11 | for this exemption shall not
make tax-free purchases unless it | ||||||
12 | has an active identification number issued by
the Department.
| ||||||
13 | (4) Personal property purchased by a governmental body, by | ||||||
14 | a
corporation, society, association, foundation, or | ||||||
15 | institution organized and
operated exclusively for charitable, | ||||||
16 | religious, or educational purposes, or
by a not-for-profit | ||||||
17 | corporation, society, association, foundation,
institution, or | ||||||
18 | organization that has no compensated officers or employees
and | ||||||
19 | that is organized and operated primarily for the recreation of | ||||||
20 | persons
55 years of age or older. A limited liability company | ||||||
21 | may qualify for the
exemption under this paragraph only if the | ||||||
22 | limited liability company is
organized and operated | ||||||
23 | exclusively for educational purposes. On and after July
1, | ||||||
24 | 1987, however, no entity otherwise eligible for this exemption | ||||||
25 | shall make
tax-free purchases unless it has an active exemption | ||||||
26 | identification number
issued by the Department.
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1 | (5) Until July 1, 2003, a passenger car that is a | ||||||
2 | replacement vehicle to
the extent that the
purchase price of | ||||||
3 | the car is subject to the Replacement Vehicle Tax.
| ||||||
4 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
5 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
6 | equipment, including
repair and replacement
parts, both new and | ||||||
7 | used, and including that manufactured on special order,
| ||||||
8 | certified by the purchaser to be used primarily for graphic | ||||||
9 | arts production,
and including machinery and equipment | ||||||
10 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
11 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
12 | acting as catalysts effect a direct and immediate change
upon a | ||||||
13 | graphic arts product. Beginning on July 1, 2017, graphic arts | ||||||
14 | machinery and equipment is included in the manufacturing and | ||||||
15 | assembling machinery and equipment exemption under paragraph | ||||||
16 | (18).
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17 | (7) Farm chemicals.
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18 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
19 | coinage issued by
the State of Illinois, the government of the | ||||||
20 | United States of America, or the
government of any foreign | ||||||
21 | country, and bullion.
| ||||||
22 | (9) Personal property purchased from a teacher-sponsored | ||||||
23 | student
organization affiliated with an elementary or | ||||||
24 | secondary school located in
Illinois.
| ||||||
25 | (10) A motor vehicle that is used for automobile renting, | ||||||
26 | as defined in the
Automobile Renting Occupation and Use Tax |
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| |||||||
1 | Act. This exemption does not include the purchase of a motor | ||||||
2 | vehicle which will be used in a car facilitation transaction, | ||||||
3 | as defined in Section 1-110.06 of the Illinois Vehicle Code.
| ||||||
4 | (11) Farm machinery and equipment, both new and used,
| ||||||
5 | including that manufactured on special order, certified by the | ||||||
6 | purchaser
to be used primarily for production agriculture or | ||||||
7 | State or federal
agricultural programs, including individual | ||||||
8 | replacement parts for
the machinery and equipment, including | ||||||
9 | machinery and equipment
purchased
for lease,
and including | ||||||
10 | implements of husbandry defined in Section 1-130 of
the | ||||||
11 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
12 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
13 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
14 | but excluding other motor
vehicles required to be
registered | ||||||
15 | under the Illinois Vehicle Code.
Horticultural polyhouses or | ||||||
16 | hoop houses used for propagating, growing, or
overwintering | ||||||
17 | plants shall be considered farm machinery and equipment under
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18 | this item (11).
Agricultural chemical tender tanks and dry | ||||||
19 | boxes shall include units sold
separately from a motor vehicle | ||||||
20 | required to be licensed and units sold mounted
on a motor | ||||||
21 | vehicle required to be licensed if the selling price of the | ||||||
22 | tender
is separately stated.
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23 | Farm machinery and equipment shall include precision | ||||||
24 | farming equipment
that is
installed or purchased to be | ||||||
25 | installed on farm machinery and equipment
including, but not | ||||||
26 | limited to, tractors, harvesters, sprayers, planters,
seeders, |
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1 | or spreaders.
Precision farming equipment includes, but is not | ||||||
2 | limited to, soil testing
sensors, computers, monitors, | ||||||
3 | software, global positioning
and mapping systems, and other | ||||||
4 | such equipment.
| ||||||
5 | Farm machinery and equipment also includes computers, | ||||||
6 | sensors, software, and
related equipment used primarily in the
| ||||||
7 | computer-assisted operation of production agriculture | ||||||
8 | facilities, equipment,
and
activities such as, but not limited | ||||||
9 | to,
the collection, monitoring, and correlation of
animal and | ||||||
10 | crop data for the purpose of
formulating animal diets and | ||||||
11 | agricultural chemicals. This item (11) is exempt
from the | ||||||
12 | provisions of
Section 3-90.
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13 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
14 | to or used by an air common
carrier, certified by the carrier | ||||||
15 | to be used for consumption, shipment, or
storage in the conduct | ||||||
16 | of its business as an air common carrier, for a
flight destined | ||||||
17 | for or returning from a location or locations
outside the | ||||||
18 | United States without regard to previous or subsequent domestic
| ||||||
19 | stopovers.
| ||||||
20 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
21 | or used by an air carrier, certified by the carrier to be used | ||||||
22 | for consumption, shipment, or storage in the conduct of its | ||||||
23 | business as an air common carrier, for a flight that (i) is | ||||||
24 | engaged in foreign trade or is engaged in trade between the | ||||||
25 | United States and any of its possessions and (ii) transports at | ||||||
26 | least one individual or package for hire from the city of |
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| |||||||
1 | origination to the city of final destination on the same | ||||||
2 | aircraft, without regard to a change in the flight number of | ||||||
3 | that aircraft. | ||||||
4 | (13) Proceeds of mandatory service charges separately
| ||||||
5 | stated on customers' bills for the purchase and consumption of | ||||||
6 | food and
beverages purchased at retail from a retailer, to the | ||||||
7 | extent that the proceeds
of the service charge are in fact | ||||||
8 | turned over as tips or as a substitute
for tips to the | ||||||
9 | employees who participate directly in preparing, serving,
| ||||||
10 | hosting or cleaning up the food or beverage function with | ||||||
11 | respect to which
the service charge is imposed.
| ||||||
12 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
13 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
14 | rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | ||||||
15 | tubular goods,
including casing and drill strings, (iii) pumps | ||||||
16 | and pump-jack units, (iv)
storage tanks and flow lines, (v) any | ||||||
17 | individual replacement part for oil
field exploration, | ||||||
18 | drilling, and production equipment, and (vi) machinery and
| ||||||
19 | equipment purchased
for lease; but excluding motor vehicles | ||||||
20 | required to be registered under the
Illinois Vehicle Code.
| ||||||
21 | (15) Photoprocessing machinery and equipment, including | ||||||
22 | repair and
replacement parts, both new and used, including that
| ||||||
23 | manufactured on special order, certified by the purchaser to be | ||||||
24 | used
primarily for photoprocessing, and including
| ||||||
25 | photoprocessing machinery and equipment purchased for lease.
| ||||||
26 | (16) Coal and aggregate exploration, mining, off-highway |
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| |||||||
1 | hauling,
processing, maintenance, and reclamation equipment,
| ||||||
2 | including replacement parts and equipment, and
including | ||||||
3 | equipment purchased for lease, but excluding motor
vehicles | ||||||
4 | required to be registered under the Illinois Vehicle Code. The | ||||||
5 | changes made to this Section by Public Act 97-767 apply on and | ||||||
6 | after July 1, 2003, but no claim for credit or refund is | ||||||
7 | allowed on or after August 16, 2013 (the effective date of | ||||||
8 | Public Act 98-456)
for such taxes paid during the period | ||||||
9 | beginning July 1, 2003 and ending on August 16, 2013 (the | ||||||
10 | effective date of Public Act 98-456).
| ||||||
11 | (17) Until July 1, 2003, distillation machinery and | ||||||
12 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
13 | retailer, certified by the user to be used
only for the | ||||||
14 | production of ethyl alcohol that will be used for consumption
| ||||||
15 | as motor fuel or as a component of motor fuel for the personal | ||||||
16 | use of the
user, and not subject to sale or resale.
| ||||||
17 | (18) Manufacturing and assembling machinery and equipment | ||||||
18 | used
primarily in the process of manufacturing or assembling | ||||||
19 | tangible
personal property for wholesale or retail sale or | ||||||
20 | lease, whether that sale
or lease is made directly by the | ||||||
21 | manufacturer or by some other person,
whether the materials | ||||||
22 | used in the process are
owned by the manufacturer or some other | ||||||
23 | person, or whether that sale or
lease is made apart from or as | ||||||
24 | an incident to the seller's engaging in
the service occupation | ||||||
25 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
26 | other similar items of no commercial value on
special order for |
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| |||||||
1 | a particular purchaser. The exemption provided by this | ||||||
2 | paragraph (18) does not include machinery and equipment used in | ||||||
3 | (i) the generation of electricity for wholesale or retail sale; | ||||||
4 | (ii) the generation or treatment of natural or artificial gas | ||||||
5 | for wholesale or retail sale that is delivered to customers | ||||||
6 | through pipes, pipelines, or mains; or (iii) the treatment of | ||||||
7 | water for wholesale or retail sale that is delivered to | ||||||
8 | customers through pipes, pipelines, or mains. The provisions of | ||||||
9 | Public Act 98-583 are declaratory of existing law as to the | ||||||
10 | meaning and scope of this exemption. Beginning on July 1, 2017, | ||||||
11 | the exemption provided by this paragraph (18) includes, but is | ||||||
12 | not limited to, graphic arts machinery and equipment, as | ||||||
13 | defined in paragraph (6) of this Section.
| ||||||
14 | (19) Personal property delivered to a purchaser or | ||||||
15 | purchaser's donee
inside Illinois when the purchase order for | ||||||
16 | that personal property was
received by a florist located | ||||||
17 | outside Illinois who has a florist located
inside Illinois | ||||||
18 | deliver the personal property.
| ||||||
19 | (20) Semen used for artificial insemination of livestock | ||||||
20 | for direct
agricultural production.
| ||||||
21 | (21) Horses, or interests in horses, registered with and | ||||||
22 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
23 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
24 | Horse Association, United States
Trotting Association, or | ||||||
25 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
26 | racing for prizes. This item (21) is exempt from the provisions |
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| |||||||
1 | of Section 3-90, and the exemption provided for under this item | ||||||
2 | (21) applies for all periods beginning May 30, 1995, but no | ||||||
3 | claim for credit or refund is allowed on or after January 1, | ||||||
4 | 2008
for such taxes paid during the period beginning May 30, | ||||||
5 | 2000 and ending on January 1, 2008.
| ||||||
6 | (22) Computers and communications equipment utilized for | ||||||
7 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
8 | analysis, or treatment of hospital patients purchased by a | ||||||
9 | lessor who leases
the
equipment, under a lease of one year or | ||||||
10 | longer executed or in effect at the
time the lessor would | ||||||
11 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
12 | hospital
that has been issued an active tax exemption | ||||||
13 | identification number by
the
Department under Section 1g of the | ||||||
14 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
15 | manner that does not qualify for
this exemption or is used in | ||||||
16 | any other non-exempt manner, the lessor
shall be liable for the
| ||||||
17 | tax imposed under this Act or the Service Use Tax Act, as the | ||||||
18 | case may
be, based on the fair market value of the property at | ||||||
19 | the time the
non-qualifying use occurs. No lessor shall collect | ||||||
20 | or attempt to collect an
amount (however
designated) that | ||||||
21 | purports to reimburse that lessor for the tax imposed by this
| ||||||
22 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
23 | has not been
paid by the lessor. If a lessor improperly | ||||||
24 | collects any such amount from the
lessee, the lessee shall have | ||||||
25 | a legal right to claim a refund of that amount
from the lessor. | ||||||
26 | If, however, that amount is not refunded to the lessee for
any |
| |||||||
| |||||||
1 | reason, the lessor is liable to pay that amount to the | ||||||
2 | Department.
| ||||||
3 | (23) Personal property purchased by a lessor who leases the
| ||||||
4 | property, under
a
lease of
one year or longer executed or in | ||||||
5 | effect at the time
the lessor would otherwise be subject to the | ||||||
6 | tax imposed by this Act,
to a governmental body
that has been | ||||||
7 | issued an active sales tax exemption identification number by | ||||||
8 | the
Department under Section 1g of the Retailers' Occupation | ||||||
9 | Tax Act.
If the
property is leased in a manner that does not | ||||||
10 | qualify for
this exemption
or used in any other non-exempt | ||||||
11 | manner, the lessor shall be liable for the
tax imposed under | ||||||
12 | this Act or the Service Use Tax Act, as the case may
be, based | ||||||
13 | on the fair market value of the property at the time the
| ||||||
14 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
15 | to collect an
amount (however
designated) that purports to | ||||||
16 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
17 | Service Use Tax Act, as the case may be, if the tax has not been
| ||||||
18 | paid by the lessor. If a lessor improperly collects any such | ||||||
19 | amount from the
lessee, the lessee shall have a legal right to | ||||||
20 | claim a refund of that amount
from the lessor. If, however, | ||||||
21 | that amount is not refunded to the lessee for
any reason, the | ||||||
22 | lessor is liable to pay that amount to the Department.
| ||||||
23 | (24) Beginning with taxable years ending on or after | ||||||
24 | December
31, 1995
and
ending with taxable years ending on or | ||||||
25 | before December 31, 2004,
personal property that is
donated for | ||||||
26 | disaster relief to be used in a State or federally declared
|
| |||||||
| |||||||
1 | disaster area in Illinois or bordering Illinois by a | ||||||
2 | manufacturer or retailer
that is registered in this State to a | ||||||
3 | corporation, society, association,
foundation, or institution | ||||||
4 | that has been issued a sales tax exemption
identification | ||||||
5 | number by the Department that assists victims of the disaster
| ||||||
6 | who reside within the declared disaster area.
| ||||||
7 | (25) Beginning with taxable years ending on or after | ||||||
8 | December
31, 1995 and
ending with taxable years ending on or | ||||||
9 | before December 31, 2004, personal
property that is used in the | ||||||
10 | performance of infrastructure repairs in this
State, including | ||||||
11 | but not limited to municipal roads and streets, access roads,
| ||||||
12 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
13 | line extensions,
water distribution and purification | ||||||
14 | facilities, storm water drainage and
retention facilities, and | ||||||
15 | sewage treatment facilities, resulting from a State
or | ||||||
16 | federally declared disaster in Illinois or bordering Illinois | ||||||
17 | when such
repairs are initiated on facilities located in the | ||||||
18 | declared disaster area
within 6 months after the disaster.
| ||||||
19 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
20 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
21 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
22 | provisions
of
Section 3-90.
| ||||||
23 | (27) A motor vehicle, as that term is defined in Section | ||||||
24 | 1-146
of the
Illinois
Vehicle Code, that is donated to a | ||||||
25 | corporation, limited liability company,
society, association, | ||||||
26 | foundation, or institution that is determined by the
Department |
| |||||||
| |||||||
1 | to be organized and operated exclusively for educational | ||||||
2 | purposes.
For purposes of this exemption, "a corporation, | ||||||
3 | limited liability company,
society, association, foundation, | ||||||
4 | or institution organized and operated
exclusively for | ||||||
5 | educational purposes" means all tax-supported public schools,
| ||||||
6 | private schools that offer systematic instruction in useful | ||||||
7 | branches of
learning by methods common to public schools and | ||||||
8 | that compare favorably in
their scope and intensity with the | ||||||
9 | course of study presented in tax-supported
schools, and | ||||||
10 | vocational or technical schools or institutes organized and
| ||||||
11 | operated exclusively to provide a course of study of not less | ||||||
12 | than 6 weeks
duration and designed to prepare individuals to | ||||||
13 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
14 | industrial, business, or commercial
occupation.
| ||||||
15 | (28) Beginning January 1, 2000, personal property, | ||||||
16 | including
food,
purchased through fundraising
events for the | ||||||
17 | benefit of
a public or private elementary or
secondary school, | ||||||
18 | a group of those schools, or one or more school
districts if | ||||||
19 | the events are
sponsored by an entity recognized by the school | ||||||
20 | district that consists
primarily of volunteers and includes
| ||||||
21 | parents and teachers of the school children. This paragraph | ||||||
22 | does not apply
to fundraising
events (i) for the benefit of | ||||||
23 | private home instruction or (ii)
for which the fundraising | ||||||
24 | entity purchases the personal property sold at
the events from | ||||||
25 | another individual or entity that sold the property for the
| ||||||
26 | purpose of resale by the fundraising entity and that
profits |
| |||||||
| |||||||
1 | from the sale to the
fundraising entity. This paragraph is | ||||||
2 | exempt
from the provisions
of Section 3-90.
| ||||||
3 | (29) Beginning January 1, 2000 and through December 31, | ||||||
4 | 2001, new or
used automatic vending
machines that prepare and | ||||||
5 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
6 | items, and replacement parts for these machines.
Beginning | ||||||
7 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
8 | for machines used in
commercial, coin-operated amusement and | ||||||
9 | vending business if a use or occupation
tax is paid on the | ||||||
10 | gross receipts derived from the use of the commercial,
| ||||||
11 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
12 | is exempt from the provisions of Section 3-90.
| ||||||
13 | (30) Beginning January 1, 2001 and through June 30, 2016, | ||||||
14 | food for human consumption that is to be consumed off the | ||||||
15 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
16 | drinks, and food that
has been prepared for immediate | ||||||
17 | consumption) and prescription and
nonprescription medicines, | ||||||
18 | drugs, medical appliances, and insulin, urine
testing | ||||||
19 | materials, syringes, and needles used by diabetics, for human | ||||||
20 | use, when
purchased for use by a person receiving medical | ||||||
21 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
22 | resides in a licensed long-term care facility,
as defined in | ||||||
23 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
24 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
25 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
26 | (31) Beginning on August 2, 2001 ( the effective date of |
| |||||||
| |||||||
1 | Public Act 92-227) this amendatory Act of the 92nd General | ||||||
2 | Assembly ,
computers and communications equipment
utilized for | ||||||
3 | any hospital purpose and equipment used in the diagnosis,
| ||||||
4 | analysis, or treatment of hospital patients purchased by a | ||||||
5 | lessor who leases
the equipment, under a lease of one year or | ||||||
6 | longer executed or in effect at the
time the lessor would | ||||||
7 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
8 | hospital that has been issued an active tax exemption | ||||||
9 | identification number by
the Department under Section 1g of the | ||||||
10 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
11 | manner that does not qualify for this exemption or is
used in | ||||||
12 | any other nonexempt manner, the lessor shall be liable for the | ||||||
13 | tax
imposed under this Act or the Service Use Tax Act, as the | ||||||
14 | case may be, based on
the fair market value of the property at | ||||||
15 | the time the nonqualifying use
occurs. No lessor shall collect | ||||||
16 | or attempt to collect an amount (however
designated) that | ||||||
17 | purports to reimburse that lessor for the tax imposed by this
| ||||||
18 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
19 | has not been
paid by the lessor. If a lessor improperly | ||||||
20 | collects any such amount from the
lessee, the lessee shall have | ||||||
21 | a legal right to claim a refund of that amount
from the lessor. | ||||||
22 | If, however, that amount is not refunded to the lessee for
any | ||||||
23 | reason, the lessor is liable to pay that amount to the | ||||||
24 | Department.
This paragraph is exempt from the provisions of | ||||||
25 | Section 3-90.
| ||||||
26 | (32) Beginning on August 2, 2001 ( the effective date of |
| |||||||
| |||||||
1 | Public Act 92-227) this amendatory Act of the 92nd General | ||||||
2 | Assembly ,
personal property purchased by a lessor who leases | ||||||
3 | the property,
under a lease of one year or longer executed or | ||||||
4 | in effect at the time the
lessor would otherwise be subject to | ||||||
5 | the tax imposed by this Act, to a
governmental body that has | ||||||
6 | been issued an active sales tax exemption
identification number | ||||||
7 | by the Department under Section 1g of the Retailers'
Occupation | ||||||
8 | Tax Act. If the property is leased in a manner that does not
| ||||||
9 | qualify for this exemption or used in any other nonexempt | ||||||
10 | manner, the lessor
shall be liable for the tax imposed under | ||||||
11 | this Act or the Service Use Tax Act,
as the case may be, based | ||||||
12 | on the fair market value of the property at the time
the | ||||||
13 | nonqualifying use occurs. No lessor shall collect or attempt to | ||||||
14 | collect
an amount (however designated) that purports to | ||||||
15 | reimburse that lessor for the
tax imposed by this Act or the | ||||||
16 | Service Use Tax Act, as the case may be, if the
tax has not been | ||||||
17 | paid by the lessor. If a lessor improperly collects any such
| ||||||
18 | amount from the lessee, the lessee shall have a legal right to | ||||||
19 | claim a refund
of that amount from the lessor. If, however, | ||||||
20 | that amount is not refunded to
the lessee for any reason, the | ||||||
21 | lessor is liable to pay that amount to the
Department. This | ||||||
22 | paragraph is exempt from the provisions of Section 3-90.
| ||||||
23 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
24 | the use in this State of motor vehicles of
the second division | ||||||
25 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
26 | are subject to the commercial distribution fee imposed under |
| |||||||
| |||||||
1 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | ||||||
2 | 1, 2004 and through June 30, 2005, the use in this State of | ||||||
3 | motor vehicles of the second division: (i) with a gross vehicle | ||||||
4 | weight rating in excess of 8,000 pounds; (ii) that are subject | ||||||
5 | to the commercial distribution fee imposed under Section | ||||||
6 | 3-815.1 of the Illinois Vehicle Code; and (iii) that are | ||||||
7 | primarily used for commercial purposes. Through June 30, 2005, | ||||||
8 | this exemption applies to repair and
replacement parts added | ||||||
9 | after the initial purchase of such a motor vehicle if
that | ||||||
10 | motor
vehicle is used in a manner that would qualify for the | ||||||
11 | rolling stock exemption
otherwise provided for in this Act. For | ||||||
12 | purposes of this paragraph, the term "used for commercial | ||||||
13 | purposes" means the transportation of persons or property in | ||||||
14 | furtherance of any commercial or industrial enterprise, | ||||||
15 | whether for-hire or not.
| ||||||
16 | (34) Beginning January 1, 2008, tangible personal property | ||||||
17 | used in the construction or maintenance of a community water | ||||||
18 | supply, as defined under Section 3.145 of the Environmental | ||||||
19 | Protection Act, that is operated by a not-for-profit | ||||||
20 | corporation that holds a valid water supply permit issued under | ||||||
21 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
22 | exempt from the provisions of Section 3-90. | ||||||
23 | (35) Beginning January 1, 2010, materials, parts, | ||||||
24 | equipment, components, and furnishings incorporated into or | ||||||
25 | upon an aircraft as part of the modification, refurbishment, | ||||||
26 | completion, replacement, repair, or maintenance of the |
| |||||||
| |||||||
1 | aircraft. This exemption includes consumable supplies used in | ||||||
2 | the modification, refurbishment, completion, replacement, | ||||||
3 | repair, and maintenance of aircraft, but excludes any | ||||||
4 | materials, parts, equipment, components, and consumable | ||||||
5 | supplies used in the modification, replacement, repair, and | ||||||
6 | maintenance of aircraft engines or power plants, whether such | ||||||
7 | engines or power plants are installed or uninstalled upon any | ||||||
8 | such aircraft. "Consumable supplies" include, but are not | ||||||
9 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
10 | lubricants, cleaning solution, latex gloves, and protective | ||||||
11 | films. This exemption applies only to the use of qualifying | ||||||
12 | tangible personal property by persons who modify, refurbish, | ||||||
13 | complete, repair, replace, or maintain aircraft and who (i) | ||||||
14 | hold an Air Agency Certificate and are empowered to operate an | ||||||
15 | approved repair station by the Federal Aviation | ||||||
16 | Administration, (ii) have a Class IV Rating, and (iii) conduct | ||||||
17 | operations in accordance with Part 145 of the Federal Aviation | ||||||
18 | Regulations. The exemption does not include aircraft operated | ||||||
19 | by a commercial air carrier providing scheduled passenger air | ||||||
20 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
21 | of the Federal Aviation Regulations. The changes made to this | ||||||
22 | paragraph (35) by Public Act 98-534 are declarative of existing | ||||||
23 | law. | ||||||
24 | (36) Tangible personal property purchased by a | ||||||
25 | public-facilities corporation, as described in Section | ||||||
26 | 11-65-10 of the Illinois Municipal Code, for purposes of |
| |||||||
| |||||||
1 | constructing or furnishing a municipal convention hall, but | ||||||
2 | only if the legal title to the municipal convention hall is | ||||||
3 | transferred to the municipality without any further | ||||||
4 | consideration by or on behalf of the municipality at the time | ||||||
5 | of the completion of the municipal convention hall or upon the | ||||||
6 | retirement or redemption of any bonds or other debt instruments | ||||||
7 | issued by the public-facilities corporation in connection with | ||||||
8 | the development of the municipal convention hall. This | ||||||
9 | exemption includes existing public-facilities corporations as | ||||||
10 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
11 | This paragraph is exempt from the provisions of Section 3-90. | ||||||
12 | (37) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
13 | and menstrual cups. | ||||||
14 | (38) Merchandise that is subject to the Rental Purchase | ||||||
15 | Agreement Occupation and Use Tax. The purchaser must certify | ||||||
16 | that the item is purchased to be rented subject to a rental | ||||||
17 | purchase agreement, as defined in the Rental Purchase Agreement | ||||||
18 | Act, and provide proof of registration under the Rental | ||||||
19 | Purchase Agreement Occupation and Use Tax Act. This paragraph | ||||||
20 | is exempt from the provisions of Section 3-90. | ||||||
21 | (Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16; | ||||||
22 | 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; revised 9-27-17.)
| ||||||
23 | Section 10. If and only if Senate Bill 2641 of the 100th | ||||||
24 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
25 | Amendment No. 4, becomes law, then the Retailers' Occupation |
| |||||||
| |||||||
1 | Tax Act is amended by changing Section 2-5 as follows:
| ||||||
2 | (35 ILCS 120/2-5)
| ||||||
3 | Sec. 2-5. Exemptions. Gross receipts from proceeds from the | ||||||
4 | sale of
the following tangible personal property are exempt | ||||||
5 | from the tax imposed
by this Act:
| ||||||
6 | (1) Farm chemicals.
| ||||||
7 | (2) Farm machinery and equipment, both new and used, | ||||||
8 | including that
manufactured on special order, certified by | ||||||
9 | the purchaser to be used
primarily for production | ||||||
10 | agriculture or State or federal agricultural
programs, | ||||||
11 | including individual replacement parts for the machinery | ||||||
12 | and
equipment, including machinery and equipment purchased | ||||||
13 | for lease,
and including implements of husbandry defined in | ||||||
14 | Section 1-130 of
the Illinois Vehicle Code, farm machinery | ||||||
15 | and agricultural chemical and
fertilizer spreaders, and | ||||||
16 | nurse wagons required to be registered
under Section 3-809 | ||||||
17 | of the Illinois Vehicle Code,
but
excluding other motor | ||||||
18 | vehicles required to be registered under the Illinois
| ||||||
19 | Vehicle Code.
Horticultural polyhouses or hoop houses used | ||||||
20 | for propagating, growing, or
overwintering plants shall be | ||||||
21 | considered farm machinery and equipment under
this item | ||||||
22 | (2).
Agricultural chemical tender tanks and dry boxes shall | ||||||
23 | include units sold
separately from a motor vehicle required | ||||||
24 | to be licensed and units sold mounted
on a motor vehicle | ||||||
25 | required to be licensed, if the selling price of the tender
|
| |||||||
| |||||||
1 | is separately stated.
| ||||||
2 | Farm machinery and equipment shall include precision | ||||||
3 | farming equipment
that is
installed or purchased to be | ||||||
4 | installed on farm machinery and equipment
including, but | ||||||
5 | not limited to, tractors, harvesters, sprayers, planters,
| ||||||
6 | seeders, or spreaders.
Precision farming equipment | ||||||
7 | includes, but is not limited to,
soil testing sensors, | ||||||
8 | computers, monitors, software, global positioning
and | ||||||
9 | mapping systems, and other such equipment.
| ||||||
10 | Farm machinery and equipment also includes computers, | ||||||
11 | sensors, software, and
related equipment used primarily in | ||||||
12 | the
computer-assisted operation of production agriculture | ||||||
13 | facilities, equipment,
and activities such as, but
not | ||||||
14 | limited to,
the collection, monitoring, and correlation of
| ||||||
15 | animal and crop data for the purpose of
formulating animal | ||||||
16 | diets and agricultural chemicals. This item (2) is exempt
| ||||||
17 | from the provisions of
Section 2-70.
| ||||||
18 | (3) Until July 1, 2003, distillation machinery and | ||||||
19 | equipment, sold as a
unit or kit,
assembled or installed by | ||||||
20 | the retailer, certified by the user to be used
only for the | ||||||
21 | production of ethyl alcohol that will be used for | ||||||
22 | consumption
as motor fuel or as a component of motor fuel | ||||||
23 | for the personal use of the
user, and not subject to sale | ||||||
24 | or resale.
| ||||||
25 | (4) Until July 1, 2003 and beginning again September 1, | ||||||
26 | 2004 through August 30, 2014, graphic arts machinery and |
| |||||||
| |||||||
1 | equipment, including
repair and
replacement parts, both | ||||||
2 | new and used, and including that manufactured on
special | ||||||
3 | order or purchased for lease, certified by the purchaser to | ||||||
4 | be used
primarily for graphic arts production.
Equipment | ||||||
5 | includes chemicals or
chemicals acting as catalysts but | ||||||
6 | only if
the chemicals or chemicals acting as catalysts | ||||||
7 | effect a direct and immediate
change upon a
graphic arts | ||||||
8 | product. Beginning on July 1, 2017, graphic arts machinery | ||||||
9 | and equipment is included in the manufacturing and | ||||||
10 | assembling machinery and equipment exemption under | ||||||
11 | paragraph (14).
| ||||||
12 | (5) A motor vehicle that is used for automobile | ||||||
13 | renting, as defined in the Automobile Renting Occupation | ||||||
14 | and Use Tax Act. This paragraph is exempt from
the | ||||||
15 | provisions of Section 2-70. This exemption does not include | ||||||
16 | the sale of a motor vehicle which will be used in a car | ||||||
17 | facilitation transaction, as defined in Section 1-110.06 | ||||||
18 | of the Illinois Vehicle Code.
| ||||||
19 | (6) Personal property sold by a teacher-sponsored | ||||||
20 | student organization
affiliated with an elementary or | ||||||
21 | secondary school located in Illinois.
| ||||||
22 | (7) Until July 1, 2003, proceeds of that portion of the | ||||||
23 | selling price of
a passenger car the
sale of which is | ||||||
24 | subject to the Replacement Vehicle Tax.
| ||||||
25 | (8) Personal property sold to an Illinois county fair | ||||||
26 | association for
use in conducting, operating, or promoting |
| |||||||
| |||||||
1 | the county fair.
| ||||||
2 | (9) Personal property sold to a not-for-profit arts
or | ||||||
3 | cultural organization that establishes, by proof required | ||||||
4 | by the Department
by
rule, that it has received an | ||||||
5 | exemption under Section 501(c)(3) of the
Internal Revenue | ||||||
6 | Code and that is organized and operated primarily for the
| ||||||
7 | presentation
or support of arts or cultural programming, | ||||||
8 | activities, or services. These
organizations include, but | ||||||
9 | are not limited to, music and dramatic arts
organizations | ||||||
10 | such as symphony orchestras and theatrical groups, arts and
| ||||||
11 | cultural service organizations, local arts councils, | ||||||
12 | visual arts organizations,
and media arts organizations.
| ||||||
13 | On and after July 1, 2001 ( the effective date of Public Act | ||||||
14 | 92-35) this amendatory Act of the 92nd General
Assembly , | ||||||
15 | however, an entity otherwise eligible for this exemption | ||||||
16 | shall not
make tax-free purchases unless it has an active | ||||||
17 | identification number issued by
the Department.
| ||||||
18 | (10) Personal property sold by a corporation, society, | ||||||
19 | association,
foundation, institution, or organization, | ||||||
20 | other than a limited liability
company, that is organized | ||||||
21 | and operated as a not-for-profit service enterprise
for the | ||||||
22 | benefit of persons 65 years of age or older if the personal | ||||||
23 | property
was not purchased by the enterprise for the | ||||||
24 | purpose of resale by the
enterprise.
| ||||||
25 | (11) Personal property sold to a governmental body, to | ||||||
26 | a corporation,
society, association, foundation, or |
| |||||||
| |||||||
1 | institution organized and operated
exclusively for | ||||||
2 | charitable, religious, or educational purposes, or to a
| ||||||
3 | not-for-profit corporation, society, association, | ||||||
4 | foundation, institution,
or organization that has no | ||||||
5 | compensated officers or employees and that is
organized and | ||||||
6 | operated primarily for the recreation of persons 55 years | ||||||
7 | of
age or older. A limited liability company may qualify | ||||||
8 | for the exemption under
this paragraph only if the limited | ||||||
9 | liability company is organized and operated
exclusively | ||||||
10 | for educational purposes. On and after July 1, 1987, | ||||||
11 | however, no
entity otherwise eligible for this exemption | ||||||
12 | shall make tax-free purchases
unless it has an active | ||||||
13 | identification number issued by the Department.
| ||||||
14 | (12) (Blank).
| ||||||
15 | (12-5) On and after July 1, 2003 and through June 30, | ||||||
16 | 2004, motor vehicles of the second division
with a gross | ||||||
17 | vehicle weight in excess of 8,000 pounds
that
are
subject | ||||||
18 | to the commercial distribution fee imposed under Section | ||||||
19 | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||||||
20 | 2004 and through June 30, 2005, the use in this State of | ||||||
21 | motor vehicles of the second division: (i) with a gross | ||||||
22 | vehicle weight rating in excess of 8,000 pounds; (ii) that | ||||||
23 | are subject to the commercial distribution fee imposed | ||||||
24 | under Section 3-815.1 of the Illinois Vehicle Code; and | ||||||
25 | (iii) that are primarily used for commercial purposes. | ||||||
26 | Through June 30, 2005, this
exemption applies to repair and |
| |||||||
| |||||||
1 | replacement parts added
after the
initial purchase of such | ||||||
2 | a motor vehicle if that motor vehicle is used in a
manner | ||||||
3 | that
would qualify for the rolling stock exemption | ||||||
4 | otherwise provided for in this
Act. For purposes of this | ||||||
5 | paragraph, "used for commercial purposes" means the | ||||||
6 | transportation of persons or property in furtherance of any | ||||||
7 | commercial or industrial enterprise whether for-hire or | ||||||
8 | not.
| ||||||
9 | (13) Proceeds from sales to owners, lessors, or
| ||||||
10 | shippers of
tangible personal property that is utilized by | ||||||
11 | interstate carriers for
hire for use as rolling stock | ||||||
12 | moving in interstate commerce
and equipment operated by a | ||||||
13 | telecommunications provider, licensed as a
common carrier | ||||||
14 | by the Federal Communications Commission, which is
| ||||||
15 | permanently installed in or affixed to aircraft moving in | ||||||
16 | interstate commerce.
| ||||||
17 | (14) Machinery and equipment that will be used by the | ||||||
18 | purchaser, or a
lessee of the purchaser, primarily in the | ||||||
19 | process of manufacturing or
assembling tangible personal | ||||||
20 | property for wholesale or retail sale or
lease, whether the | ||||||
21 | sale or lease is made directly by the manufacturer or by
| ||||||
22 | some other person, whether the materials used in the | ||||||
23 | process are owned by
the manufacturer or some other person, | ||||||
24 | or whether the sale or lease is made
apart from or as an | ||||||
25 | incident to the seller's engaging in the service
occupation | ||||||
26 | of producing machines, tools, dies, jigs, patterns, |
| |||||||
| |||||||
1 | gauges, or
other similar items of no commercial value on | ||||||
2 | special order for a particular
purchaser. The exemption | ||||||
3 | provided by this paragraph (14) does not include machinery | ||||||
4 | and equipment used in (i) the generation of electricity for | ||||||
5 | wholesale or retail sale; (ii) the generation or treatment | ||||||
6 | of natural or artificial gas for wholesale or retail sale | ||||||
7 | that is delivered to customers through pipes, pipelines, or | ||||||
8 | mains; or (iii) the treatment of water for wholesale or | ||||||
9 | retail sale that is delivered to customers through pipes, | ||||||
10 | pipelines, or mains. The provisions of Public Act 98-583 | ||||||
11 | are declaratory of existing law as to the meaning and scope | ||||||
12 | of this exemption. Beginning on July 1, 2017, the exemption | ||||||
13 | provided by this paragraph (14) includes, but is not | ||||||
14 | limited to, graphic arts machinery and equipment, as | ||||||
15 | defined in paragraph (4) of this Section.
| ||||||
16 | (15) Proceeds of mandatory service charges separately | ||||||
17 | stated on
customers' bills for purchase and consumption of | ||||||
18 | food and beverages, to the
extent that the proceeds of the | ||||||
19 | service charge are in fact turned over as
tips or as a | ||||||
20 | substitute for tips to the employees who participate | ||||||
21 | directly
in preparing, serving, hosting or cleaning up the | ||||||
22 | food or beverage function
with respect to which the service | ||||||
23 | charge is imposed.
| ||||||
24 | (16) Petroleum products sold to a purchaser if the | ||||||
25 | seller
is prohibited by federal law from charging tax to | ||||||
26 | the purchaser.
|
| |||||||
| |||||||
1 | (17) Tangible personal property sold to a common | ||||||
2 | carrier by rail or
motor that
receives the physical | ||||||
3 | possession of the property in Illinois and that
transports | ||||||
4 | the property, or shares with another common carrier in the
| ||||||
5 | transportation of the property, out of Illinois on a | ||||||
6 | standard uniform bill
of lading showing the seller of the | ||||||
7 | property as the shipper or consignor of
the property to a | ||||||
8 | destination outside Illinois, for use outside Illinois.
| ||||||
9 | (18) Legal tender, currency, medallions, or gold or | ||||||
10 | silver coinage
issued by the State of Illinois, the | ||||||
11 | government of the United States of
America, or the | ||||||
12 | government of any foreign country, and bullion.
| ||||||
13 | (19) Until July 1 , 2003, oil field exploration, | ||||||
14 | drilling, and production
equipment, including
(i) rigs and | ||||||
15 | parts of rigs, rotary rigs, cable tool
rigs, and workover | ||||||
16 | rigs, (ii) pipe and tubular goods, including casing and
| ||||||
17 | drill strings, (iii) pumps and pump-jack units, (iv) | ||||||
18 | storage tanks and flow
lines, (v) any individual | ||||||
19 | replacement part for oil field exploration,
drilling, and | ||||||
20 | production equipment, and (vi) machinery and equipment | ||||||
21 | purchased
for lease; but
excluding motor vehicles required | ||||||
22 | to be registered under the Illinois
Vehicle Code.
| ||||||
23 | (20) Photoprocessing machinery and equipment, | ||||||
24 | including repair and
replacement parts, both new and used, | ||||||
25 | including that manufactured on
special order, certified by | ||||||
26 | the purchaser to be used primarily for
photoprocessing, and |
| |||||||
| |||||||
1 | including photoprocessing machinery and equipment
| ||||||
2 | purchased for lease.
| ||||||
3 | (21) Coal and aggregate exploration, mining, | ||||||
4 | off-highway hauling,
processing,
maintenance, and | ||||||
5 | reclamation equipment, including
replacement parts and | ||||||
6 | equipment, and including
equipment purchased for lease, | ||||||
7 | but excluding motor vehicles required to be
registered | ||||||
8 | under the Illinois Vehicle Code. The changes made to this | ||||||
9 | Section by Public Act 97-767 apply on and after July 1, | ||||||
10 | 2003, but no claim for credit or refund is allowed on or | ||||||
11 | after August 16, 2013 (the effective date of Public Act | ||||||
12 | 98-456)
for such taxes paid during the period beginning | ||||||
13 | July 1, 2003 and ending on August 16, 2013 (the effective | ||||||
14 | date of Public Act 98-456).
| ||||||
15 | (22) Until June 30, 2013, fuel and petroleum products | ||||||
16 | sold to or used by an air carrier,
certified by the carrier | ||||||
17 | to be used for consumption, shipment, or storage
in the | ||||||
18 | conduct of its business as an air common carrier, for a | ||||||
19 | flight
destined for or returning from a location or | ||||||
20 | locations
outside the United States without regard to | ||||||
21 | previous or subsequent domestic
stopovers.
| ||||||
22 | Beginning July 1, 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 that (i) is engaged in foreign trade or is engaged |
| |||||||
| |||||||
1 | in trade between the United States and any of its | ||||||
2 | possessions and (ii) transports at least one individual or | ||||||
3 | package for hire from the city of origination to the city | ||||||
4 | of final destination on the same aircraft, without regard | ||||||
5 | to a change in the flight number of that aircraft. | ||||||
6 | (23) A transaction in which the purchase order is | ||||||
7 | received by a florist
who is located outside Illinois, but | ||||||
8 | who has a florist located in Illinois
deliver the property | ||||||
9 | to the purchaser or the purchaser's donee in Illinois.
| ||||||
10 | (24) Fuel consumed or used in the operation of ships, | ||||||
11 | barges, or vessels
that are used primarily in or for the | ||||||
12 | transportation of property or the
conveyance of persons for | ||||||
13 | hire on rivers bordering on this State if the
fuel is | ||||||
14 | delivered by the seller to the purchaser's barge, ship, or | ||||||
15 | vessel
while it is afloat upon that bordering river.
| ||||||
16 | (25) Except as provided in item (25-5) of this Section, | ||||||
17 | a
motor vehicle sold in this State to a nonresident even | ||||||
18 | though the
motor vehicle is delivered to the nonresident in | ||||||
19 | this State, if the motor
vehicle is not to be titled in | ||||||
20 | this State, and if a drive-away permit
is issued to the | ||||||
21 | motor vehicle as provided in Section 3-603 of the Illinois
| ||||||
22 | Vehicle Code or if the nonresident purchaser has vehicle | ||||||
23 | registration
plates to transfer to the motor vehicle upon | ||||||
24 | returning to his or her home
state. The issuance of the | ||||||
25 | drive-away permit or having
the
out-of-state registration | ||||||
26 | plates to be transferred is prima facie evidence
that the |
| |||||||
| |||||||
1 | motor vehicle will not be titled in this State.
| ||||||
2 | (25-5) The exemption under item (25) does not apply if | ||||||
3 | the state in which the motor vehicle will be titled does | ||||||
4 | not allow a reciprocal exemption for a motor vehicle sold | ||||||
5 | and delivered in that state to an Illinois resident but | ||||||
6 | titled in Illinois. The tax collected under this Act on the | ||||||
7 | sale of a motor vehicle in this State to a resident of | ||||||
8 | another state that does not allow a reciprocal exemption | ||||||
9 | shall be imposed at a rate equal to the state's rate of tax | ||||||
10 | on taxable property in the state in which the purchaser is | ||||||
11 | a resident, except that the tax shall not exceed the tax | ||||||
12 | that would otherwise be imposed under this Act. At the time | ||||||
13 | of the sale, the purchaser shall execute a statement, | ||||||
14 | signed under penalty of perjury, of his or her intent to | ||||||
15 | title the vehicle in the state in which the purchaser is a | ||||||
16 | resident within 30 days after the sale and of the fact of | ||||||
17 | the payment to the State of Illinois of tax in an amount | ||||||
18 | equivalent to the state's rate of tax on taxable property | ||||||
19 | in his or her state of residence and shall submit the | ||||||
20 | statement to the appropriate tax collection agency in his | ||||||
21 | or her state of residence. In addition, the retailer must | ||||||
22 | retain a signed copy of the statement in his or her | ||||||
23 | records. Nothing in this item shall be construed to require | ||||||
24 | the removal of the vehicle from this state following the | ||||||
25 | filing of an intent to title the vehicle in the purchaser's | ||||||
26 | state of residence if the purchaser titles the vehicle in |
| |||||||
| |||||||
1 | his or her state of residence within 30 days after the date | ||||||
2 | of sale. The tax collected under this Act in accordance | ||||||
3 | with this item (25-5) shall be proportionately distributed | ||||||
4 | as if the tax were collected at the 6.25% general rate | ||||||
5 | imposed under this Act.
| ||||||
6 | (25-7) Beginning on July 1, 2007, no tax is imposed | ||||||
7 | under this Act on the sale of an aircraft, as defined in | ||||||
8 | Section 3 of the Illinois Aeronautics Act, if all of the | ||||||
9 | following conditions are met: | ||||||
10 | (1) the aircraft leaves this State within 15 days | ||||||
11 | after the later of either the issuance of the final | ||||||
12 | billing for the sale of the aircraft, or the authorized | ||||||
13 | approval for return to service, completion of the | ||||||
14 | maintenance record entry, and completion of the test | ||||||
15 | flight and ground test for inspection, as required by | ||||||
16 | 14 C.F.R. 91.407; | ||||||
17 | (2) the aircraft is not based or registered in this | ||||||
18 | State after the sale of the aircraft; and | ||||||
19 | (3) the seller retains in his or her books and | ||||||
20 | records and provides to the Department a signed and | ||||||
21 | dated certification from the purchaser, on a form | ||||||
22 | prescribed by the Department, certifying that the | ||||||
23 | requirements of this item (25-7) are met. The | ||||||
24 | certificate must also include the name and address of | ||||||
25 | the purchaser, the address of the location where the | ||||||
26 | aircraft is to be titled or registered, the address of |
| |||||||
| |||||||
1 | the primary physical location of the aircraft, and | ||||||
2 | other information that the Department may reasonably | ||||||
3 | require. | ||||||
4 | For purposes of this item (25-7): | ||||||
5 | "Based in this State" means hangared, stored, or | ||||||
6 | otherwise used, excluding post-sale customizations as | ||||||
7 | defined in this Section, for 10 or more days in each | ||||||
8 | 12-month period immediately following the date of the sale | ||||||
9 | of the aircraft. | ||||||
10 | "Registered in this State" means an aircraft | ||||||
11 | registered with the Department of Transportation, | ||||||
12 | Aeronautics Division, or titled or registered with the | ||||||
13 | Federal Aviation Administration to an address located in | ||||||
14 | this State. | ||||||
15 | This paragraph (25-7) is exempt from the provisions
of
| ||||||
16 | Section 2-70.
| ||||||
17 | (26) Semen used for artificial insemination of | ||||||
18 | livestock for direct
agricultural production.
| ||||||
19 | (27) Horses, or interests in horses, registered with | ||||||
20 | and meeting the
requirements of any of the
Arabian Horse | ||||||
21 | Club Registry of America, Appaloosa Horse Club, American | ||||||
22 | Quarter
Horse Association, United States
Trotting | ||||||
23 | Association, or Jockey Club, as appropriate, used for
| ||||||
24 | purposes of breeding or racing for prizes. This item (27) | ||||||
25 | is exempt from the provisions of Section 2-70, and the | ||||||
26 | exemption provided for under this item (27) applies for all |
| |||||||
| |||||||
1 | periods beginning May 30, 1995, but no claim for credit or | ||||||
2 | refund is allowed on or after January 1, 2008 (the | ||||||
3 | effective date of Public Act 95-88)
for such taxes paid | ||||||
4 | during the period beginning May 30, 2000 and ending on | ||||||
5 | January 1, 2008 (the effective date of Public Act 95-88).
| ||||||
6 | (28) Computers and communications equipment utilized | ||||||
7 | for any
hospital
purpose
and equipment used in the | ||||||
8 | diagnosis,
analysis, or treatment of hospital patients | ||||||
9 | sold to a lessor who leases the
equipment, under a lease of | ||||||
10 | one year or longer executed or in effect at the
time of the | ||||||
11 | purchase, to a
hospital
that has been issued an active tax | ||||||
12 | exemption identification number by the
Department under | ||||||
13 | Section 1g of this Act.
| ||||||
14 | (29) Personal property sold to a lessor who leases the
| ||||||
15 | property, under a
lease of one year or longer executed or | ||||||
16 | in effect at the time of the purchase,
to a governmental | ||||||
17 | body
that has been issued an active tax exemption | ||||||
18 | identification number by the
Department under Section 1g of | ||||||
19 | this Act.
| ||||||
20 | (30) Beginning with taxable years ending on or after | ||||||
21 | December
31, 1995
and
ending with taxable years ending on | ||||||
22 | or before December 31, 2004,
personal property that is
| ||||||
23 | donated for disaster relief to be used in a State or | ||||||
24 | federally declared
disaster area in Illinois or bordering | ||||||
25 | Illinois by a manufacturer or retailer
that is registered | ||||||
26 | in this State to a corporation, society, association,
|
| |||||||
| |||||||
1 | foundation, or institution that has been issued a sales tax | ||||||
2 | exemption
identification number by the Department that | ||||||
3 | assists victims of the disaster
who reside within the | ||||||
4 | declared disaster area.
| ||||||
5 | (31) Beginning with taxable years ending on or after | ||||||
6 | December
31, 1995 and
ending with taxable years ending on | ||||||
7 | or before December 31, 2004, personal
property that is used | ||||||
8 | in the performance of infrastructure repairs in this
State, | ||||||
9 | including but not limited to municipal roads and streets, | ||||||
10 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
11 | water and sewer line extensions,
water distribution and | ||||||
12 | purification facilities, storm water drainage and
| ||||||
13 | retention facilities, and sewage treatment facilities, | ||||||
14 | resulting from a State
or federally declared disaster in | ||||||
15 | Illinois or bordering Illinois when such
repairs are | ||||||
16 | initiated on facilities located in the declared disaster | ||||||
17 | area
within 6 months after the disaster.
| ||||||
18 | (32) Beginning July 1, 1999, game or game birds sold at | ||||||
19 | a "game breeding
and
hunting preserve area" as that term is | ||||||
20 | used
in the
Wildlife Code. This paragraph is exempt from | ||||||
21 | the provisions
of
Section 2-70.
| ||||||
22 | (33) A motor vehicle, as that term is defined in | ||||||
23 | Section 1-146
of the
Illinois Vehicle Code, that is donated | ||||||
24 | to a corporation, limited liability
company, society, | ||||||
25 | association, foundation, or institution that is determined | ||||||
26 | by
the Department to be organized and operated exclusively |
| |||||||
| |||||||
1 | for educational
purposes. For purposes of this exemption, | ||||||
2 | "a corporation, limited liability
company, society, | ||||||
3 | association, foundation, or institution organized and
| ||||||
4 | operated
exclusively for educational purposes" means all | ||||||
5 | tax-supported public schools,
private schools that offer | ||||||
6 | systematic instruction in useful branches of
learning by | ||||||
7 | methods common to public schools and that compare favorably | ||||||
8 | in
their scope and intensity with the course of study | ||||||
9 | presented in tax-supported
schools, and vocational or | ||||||
10 | technical schools or institutes organized and
operated | ||||||
11 | exclusively to provide a course of study of not less than 6 | ||||||
12 | weeks
duration and designed to prepare individuals to | ||||||
13 | follow a trade or to pursue a
manual, technical, | ||||||
14 | mechanical, industrial, business, or commercial
| ||||||
15 | occupation.
| ||||||
16 | (34) Beginning January 1, 2000, personal property, | ||||||
17 | including food, purchased
through fundraising events for | ||||||
18 | the benefit of a public or private elementary or
secondary | ||||||
19 | school, a group of those schools, or one or more school | ||||||
20 | districts if
the events are sponsored by an entity | ||||||
21 | recognized by the school district that
consists primarily | ||||||
22 | of volunteers and includes parents and teachers of the
| ||||||
23 | school children. This paragraph does not apply to | ||||||
24 | fundraising events (i) for
the benefit of private home | ||||||
25 | instruction or (ii) for which the fundraising
entity | ||||||
26 | purchases the personal property sold at the events from |
| |||||||
| |||||||
1 | another
individual or entity that sold the property for the | ||||||
2 | purpose of resale by the
fundraising entity and that | ||||||
3 | profits from the sale to the fundraising entity.
This | ||||||
4 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
5 | (35) Beginning January 1, 2000 and through December 31, | ||||||
6 | 2001, new or used
automatic vending machines that prepare | ||||||
7 | and serve hot food and beverages,
including coffee, soup, | ||||||
8 | and other items, and replacement parts for these
machines. | ||||||
9 | Beginning January 1, 2002 and through June 30, 2003, | ||||||
10 | machines
and parts for machines used in
commercial, | ||||||
11 | coin-operated amusement and vending business if a use or | ||||||
12 | occupation
tax is paid on the gross receipts derived from | ||||||
13 | the use of the commercial,
coin-operated amusement and | ||||||
14 | vending machines. This paragraph is exempt from
the | ||||||
15 | provisions of Section 2-70.
| ||||||
16 | (35-5) Beginning August 23, 2001 and through June 30, | ||||||
17 | 2016, food for human consumption that is to be consumed off
| ||||||
18 | the premises where it is sold (other than alcoholic | ||||||
19 | beverages, soft drinks,
and food that has been prepared for | ||||||
20 | immediate consumption) and prescription
and | ||||||
21 | nonprescription medicines, drugs, medical appliances, and | ||||||
22 | insulin, urine
testing materials, syringes, and needles | ||||||
23 | used by diabetics, for human use, when
purchased for use by | ||||||
24 | a person receiving medical assistance under Article V of
| ||||||
25 | the Illinois Public Aid Code who resides in a licensed | ||||||
26 | long-term care facility,
as defined in the Nursing Home |
| |||||||
| |||||||
1 | Care Act, or a licensed facility as defined in the ID/DD | ||||||
2 | Community Care Act, the MC/DD Act, or the Specialized | ||||||
3 | Mental Health Rehabilitation Act of 2013.
| ||||||
4 | (36) Beginning August 2, 2001, computers and | ||||||
5 | communications equipment
utilized for any hospital purpose | ||||||
6 | and equipment used in the diagnosis,
analysis, or treatment | ||||||
7 | of hospital patients sold to a lessor who leases the
| ||||||
8 | equipment, under a lease of one year or longer executed or | ||||||
9 | in effect at the
time of the purchase, to a hospital that | ||||||
10 | has been issued an active tax
exemption identification | ||||||
11 | number by the Department under Section 1g of this Act.
This | ||||||
12 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
13 | (37) Beginning August 2, 2001, personal property sold | ||||||
14 | to a lessor who
leases the property, under a lease of one | ||||||
15 | year or longer executed or in effect
at the time of the | ||||||
16 | purchase, to a governmental body that has been issued an
| ||||||
17 | active tax exemption identification number by the | ||||||
18 | Department under Section 1g
of this Act. This paragraph is | ||||||
19 | exempt from the provisions of Section 2-70.
| ||||||
20 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
21 | 2016, tangible personal property purchased
from an | ||||||
22 | Illinois retailer by a taxpayer engaged in centralized | ||||||
23 | purchasing
activities in Illinois who will, upon receipt of | ||||||
24 | the property in Illinois,
temporarily store the property in | ||||||
25 | Illinois (i) for the purpose of subsequently
transporting | ||||||
26 | it outside this State for use or consumption thereafter |
| |||||||
| |||||||
1 | solely
outside this State or (ii) for the purpose of being | ||||||
2 | processed, fabricated, or
manufactured into, attached to, | ||||||
3 | or incorporated into other tangible personal
property to be | ||||||
4 | transported outside this State and thereafter used or | ||||||
5 | consumed
solely outside this State. The Director of Revenue | ||||||
6 | shall, pursuant to rules
adopted in accordance with the | ||||||
7 | Illinois Administrative Procedure Act, issue a
permit to | ||||||
8 | any taxpayer in good standing with the Department who is | ||||||
9 | eligible for
the exemption under this paragraph (38). The | ||||||
10 | permit issued under
this paragraph (38) shall authorize the | ||||||
11 | holder, to the extent and
in the manner specified in the | ||||||
12 | rules adopted under this Act, to purchase
tangible personal | ||||||
13 | property from a retailer exempt from the taxes imposed by
| ||||||
14 | this Act. Taxpayers shall maintain all necessary books and | ||||||
15 | records to
substantiate the use and consumption of all such | ||||||
16 | tangible personal property
outside of the State of | ||||||
17 | Illinois.
| ||||||
18 | (39) Beginning January 1, 2008, tangible personal | ||||||
19 | property used in the construction or maintenance of a | ||||||
20 | community water supply, as defined under Section 3.145 of | ||||||
21 | the Environmental Protection Act, that is operated by a | ||||||
22 | not-for-profit corporation that holds a valid water supply | ||||||
23 | permit issued under Title IV of the Environmental | ||||||
24 | Protection Act. This paragraph is exempt from the | ||||||
25 | provisions of Section 2-70.
| ||||||
26 | (40) Beginning January 1, 2010, materials, parts, |
| |||||||
| |||||||
1 | equipment, components, and furnishings incorporated into | ||||||
2 | or upon an aircraft as part of the modification, | ||||||
3 | refurbishment, completion, replacement, repair, or | ||||||
4 | maintenance of the aircraft. This exemption includes | ||||||
5 | consumable supplies used in the modification, | ||||||
6 | refurbishment, completion, replacement, repair, and | ||||||
7 | maintenance of aircraft, but excludes any materials, | ||||||
8 | parts, equipment, components, and consumable supplies used | ||||||
9 | in the modification, replacement, repair, and maintenance | ||||||
10 | of aircraft engines or power plants, whether such engines | ||||||
11 | or power plants are installed or uninstalled upon any such | ||||||
12 | aircraft. "Consumable supplies" include, but are not | ||||||
13 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
14 | lubricants, cleaning solution, latex gloves, and | ||||||
15 | protective films. This exemption applies only to the sale | ||||||
16 | of qualifying tangible personal property to persons who | ||||||
17 | modify, refurbish, complete, replace, or maintain an | ||||||
18 | aircraft and who (i) hold an Air Agency Certificate and are | ||||||
19 | empowered to operate an approved repair station by the | ||||||
20 | Federal Aviation Administration, (ii) have a Class IV | ||||||
21 | Rating, and (iii) conduct operations in accordance with | ||||||
22 | Part 145 of the Federal Aviation Regulations. The exemption | ||||||
23 | does not include aircraft operated by a commercial air | ||||||
24 | carrier providing scheduled passenger air service pursuant | ||||||
25 | to authority issued under Part 121 or Part 129 of the | ||||||
26 | Federal Aviation Regulations. The changes made to this |
| |||||||
| |||||||
1 | paragraph (40) by Public Act 98-534 are declarative of | ||||||
2 | existing law. | ||||||
3 | (41) Tangible personal property sold to a | ||||||
4 | public-facilities corporation, as described in Section | ||||||
5 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
6 | constructing or furnishing a municipal convention hall, | ||||||
7 | but only if the legal title to the municipal convention | ||||||
8 | hall is transferred to the municipality without any further | ||||||
9 | consideration by or on behalf of the municipality at the | ||||||
10 | time of the completion of the municipal convention hall or | ||||||
11 | upon the retirement or redemption of any bonds or other | ||||||
12 | debt instruments issued by the public-facilities | ||||||
13 | corporation in connection with the development of the | ||||||
14 | municipal convention hall. This exemption includes | ||||||
15 | existing public-facilities corporations as provided in | ||||||
16 | Section 11-65-25 of the Illinois Municipal Code. This | ||||||
17 | paragraph is exempt from the provisions of Section 2-70. | ||||||
18 | (42) Beginning January 1, 2017, menstrual pads, | ||||||
19 | tampons, and menstrual cups. | ||||||
20 | (43) Merchandise that is subject to the Rental Purchase | ||||||
21 | Agreement Occupation and Use Tax. The purchaser must | ||||||
22 | certify that the item is purchased to be rented subject to | ||||||
23 | a rental purchase agreement, as defined in the Rental | ||||||
24 | Purchase Agreement Act, and provide proof of registration | ||||||
25 | under the Rental Purchase Agreement Occupation and Use Tax | ||||||
26 | Act. This paragraph is exempt from the provisions of |
| |||||||
| |||||||
1 | Section 2-70. | ||||||
2 | (Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16; | ||||||
3 | 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; 100-437, eff. | ||||||
4 | 1-1-18; revised 9-26-17.)
| ||||||
5 | Section 15. If and only if Senate Bill 2641 of the 100th | ||||||
6 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
7 | Amendment No. 4, becomes law, then the Automobile Renting | ||||||
8 | Occupation and Use Tax Act is amended by changing Section 2 as | ||||||
9 | follows:
| ||||||
10 | (35 ILCS 155/2) (from Ch. 120, par. 1702)
| ||||||
11 | Sec. 2. Definitions. "Renting" means any transfer of the | ||||||
12 | possession
or right to possession of an automobile to a user | ||||||
13 | for a valuable consideration
for a period of one year or less, | ||||||
14 | including the facilitation of the use of a privately-owned | ||||||
15 | passenger motor vehicle for use by persons other than the | ||||||
16 | vehicle's registered owner as an part of a car facilitation | ||||||
17 | transaction, as defined in Section 1-110.06 of the Illinois | ||||||
18 | Vehicle Code.
| ||||||
19 | "Renting" does not include making a charge for the use of | ||||||
20 | an
automobile where the rentor, either himself or through an | ||||||
21 | agent, furnishes a
service of operating an automobile so that | ||||||
22 | the rentor remains in possession of
the automobile, because | ||||||
23 | this does not constitute a transfer of possession
or right to | ||||||
24 | possession of the automobile.
|
| |||||||
| |||||||
1 | "Renting" does not include the making of a charge by an
| ||||||
2 | automobile dealer for the use of an automobile as a | ||||||
3 | demonstrator in connection
with the dealer's business of | ||||||
4 | selling, where the charge is merely made to
recover the costs | ||||||
5 | of operating the automobile as a demonstrator and is not
| ||||||
6 | intended as a rental or leasing charge in the ordinary sense.
| ||||||
7 | "Automobile" means (1) any motor vehicle of the first | ||||||
8 | division, or (2) a motor vehicle
of the second division which: | ||||||
9 | (A) is a self-contained motor vehicle designed or
permanently | ||||||
10 | converted to provide living quarters for recreational, camping | ||||||
11 | or
travel use, with direct walk through access to the living | ||||||
12 | quarters from the
driver's seat; (B) is of the van
| ||||||
13 | configuration designed for the transportation of not less than | ||||||
14 | 7 nor more than
16 passengers, as defined in Section 1-146 of | ||||||
15 | the Illinois Vehicle
Code; or (C) has a Gross Vehicle Weight | ||||||
16 | Rating, as defined in Section 1-124.5 of the Illinois Vehicle | ||||||
17 | Code, of 8,000 pounds or less.
| ||||||
18 | "Department" means the Department of Revenue.
| ||||||
19 | "Person" means any natural individual, firm, partnership, | ||||||
20 | association,
joint stock company, joint adventure, public or | ||||||
21 | private corporation, limited
liability company, or a receiver, | ||||||
22 | executor, trustee, conservator or other
representative | ||||||
23 | appointed by order of any court.
| ||||||
24 | "Rentor" means any person, firm, corporation or | ||||||
25 | association engaged in
the business of renting or leasing | ||||||
26 | automobiles to users. For this purpose,
the objective of making |
| |||||||
| |||||||
1 | a profit is not necessary to make the renting activity
a | ||||||
2 | business. "Rentor" includes a car facilitation company as | ||||||
3 | defined in Section 1-110.05 of the Illinois Vehicle Code.
| ||||||
4 | "Rentee" means any user to whom the possession, or the | ||||||
5 | right to possession,
of an automobile is transferred for a | ||||||
6 | valuable consideration for a period
of one year or less, | ||||||
7 | whether paid for by the "rentee" or by someone else.
| ||||||
8 | "Gross receipts" from the renting of tangible personal | ||||||
9 | property or
"rent" means the total rental price or leasing | ||||||
10 | price. In the case of
rental transactions in which the | ||||||
11 | consideration is paid to the rentor on an
installment basis, | ||||||
12 | the amounts of such payments shall be included by the rentor
in | ||||||
13 | gross receipts or rent only as and when payments are received | ||||||
14 | by the rentor.
| ||||||
15 | "Gross receipts" does not include receipts received by an | ||||||
16 | automobile dealer
from a manufacturer or service contract | ||||||
17 | provider
for the use of an automobile by a person while that | ||||||
18 | person's automobile is
being repaired by that automobile dealer | ||||||
19 | and the repair is made pursuant to a
manufacturer's warranty or | ||||||
20 | a service contract where a manufacturer or service
contract | ||||||
21 | provider reimburses that automobile dealer pursuant to a
| ||||||
22 | manufacturer's warranty or a service contract and the | ||||||
23 | reimbursement is merely
made
to recover the costs of operating | ||||||
24 | the automobile as a loaner vehicle.
| ||||||
25 | "Rental price" means the consideration for renting or | ||||||
26 | leasing an automobile
valued in money, whether received in |
| |||||||
| |||||||
1 | money or otherwise, including cash
credits, property and | ||||||
2 | services, and shall be determined without any deduction
on | ||||||
3 | account of the cost of the property rented, the cost of | ||||||
4 | materials used,
labor or service cost, or any other expense | ||||||
5 | whatsoever, but does not
include charges that are added by a | ||||||
6 | rentor on account of the
rentor's tax liability under this Act | ||||||
7 | or on account of the rentor's duty
to collect, from the rentee, | ||||||
8 | the tax that is imposed by Section 4 of this Act.
The phrase | ||||||
9 | "rental price" does not include compensation paid to a rentor | ||||||
10 | by a
rentee in consideration of the waiver by the rentor of any | ||||||
11 | right of action or
claim against the rentee for loss or damage | ||||||
12 | to the automobile
rented and also does not include a separately | ||||||
13 | stated charge for insurance or
recovery of refueling costs or | ||||||
14 | other separately stated charges that are not for
the use of | ||||||
15 | tangible personal property.
| ||||||
16 | (Source: 10000SB2641ham003.)
| ||||||
17 | Section 20. If and only if Senate Bill 2641 of the 100th | ||||||
18 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
19 | Amendment No. 4, becomes law, then the Counties Code is amended | ||||||
20 | by changing Section 5-1032 as follows:
| ||||||
21 | (55 ILCS 5/5-1032) (from Ch. 34, par. 5-1032)
| ||||||
22 | Sec. 5-1032. County Automobile Renting Occupation Tax. The | ||||||
23 | corporate
authorities of a county may impose a tax
upon all | ||||||
24 | persons engaged in the business of renting automobiles in the |
| |||||||
| |||||||
1 | county,
but outside any municipality, at the rate of not to | ||||||
2 | exceed 1% of the gross
receipts from such business. For the | ||||||
3 | purposes of imposing a tax under this Section, the facilitation | ||||||
4 | of the use of a privately-owned passenger motor vehicle for use | ||||||
5 | by a person other than the vehicle's registered owner as a part | ||||||
6 | of a car facilitation transaction, as defined in Section | ||||||
7 | 1-110.06 of the Illinois Vehicle Code, constitutes engaging in | ||||||
8 | the business of renting automobiles in the county. The tax | ||||||
9 | imposed by a county pursuant to this
Section and all civil | ||||||
10 | penalties that may be assessed as an Incident thereof
shall be | ||||||
11 | collected and enforced by the State Department of Revenue. The
| ||||||
12 | certificate of registration which is issued by the Department | ||||||
13 | to a retailer
under the "Retailers' Occupation Tax Act", | ||||||
14 | approved June 23, 1933, as amended,
or under the "Automobile | ||||||
15 | Renting Occupation and Use Tax Act", enacted by
the | ||||||
16 | Eighty-Second General Assembly, shall permit such person to | ||||||
17 | engage in
a business which is taxable under any ordinance or | ||||||
18 | resolution enacted pursuant
to this Section without | ||||||
19 | registering separately with the Department under
such | ||||||
20 | ordinance or resolution or under this Section. The Department | ||||||
21 | shall
have full power to administer and enforce this Section; | ||||||
22 | to collect all taxes
and penalties due hereunder; to dispose of | ||||||
23 | taxes and penalties so collected
in the manner hereinafter | ||||||
24 | provided, and to determine all rights to credit
memoranda, | ||||||
25 | arising on account of the erroneous payment of tax or penalty
| ||||||
26 | hereunder. In the administration of, and compliance with, this |
| |||||||
| |||||||
1 | Section,
the Department and persons who are subject to this | ||||||
2 | Section shall have the
same rights, remedies, privileges, | ||||||
3 | immunities, powers and duties, and be
subject to the same | ||||||
4 | conditions, restrictions, limitations, penalties and
| ||||||
5 | definitions of terms, and employ the same modes of procedure, | ||||||
6 | as are prescribed
in Sections 2 and 3 (in respect to all | ||||||
7 | provisions therein other than the
State rate of tax; and with | ||||||
8 | relation to the provisions of the "Retailers'
Occupation Tax" | ||||||
9 | referred to therein, except as to the disposition of taxes
and | ||||||
10 | penalties collected, and except for the provision allowing | ||||||
11 | retailers
a deduction from the tax to cover certain costs, and | ||||||
12 | except that credit
memoranda issued hereunder may not be used | ||||||
13 | to discharge any State tax
liability) of the "Automobile | ||||||
14 | Renting Occupation and Use Tax Act", as the
same are now or may | ||||||
15 | hereafter be amended, as fully as if provisions
contained in | ||||||
16 | those Sections of said Act were set forth herein.
| ||||||
17 | Persons subject to any tax imposed pursuant to the | ||||||
18 | authority granted in
this Section may reimburse themselves for | ||||||
19 | their tax liability hereunder by
separately stating such tax as | ||||||
20 | an additional charge, which charge may be
stated in | ||||||
21 | combination, in a single amount, with State tax which sellers
| ||||||
22 | are required to collect under the "Automobile Renting | ||||||
23 | Occupation and Use
Tax Act" pursuant to such bracket schedules | ||||||
24 | as the Department may prescribe.
| ||||||
25 | Whenever the Department determines that a refund should be | ||||||
26 | made under
this Section to a claimant instead of issuing a |
| |||||||
| |||||||
1 | credit memorandum, the
Department shall notify the State | ||||||
2 | Comptroller, who shall cause the order to
be drawn for the | ||||||
3 | amount specified, and to the person named, in such
notification | ||||||
4 | from the Department. Such refund shall be paid by the State
| ||||||
5 | Treasurer out of the county automobile renting tax fund.
| ||||||
6 | The Department shall forthwith pay over to the State | ||||||
7 | Treasurer, ex-officio,
as trustee, all taxes and penalties | ||||||
8 | collected hereunder. On or before the
25th day of each calendar | ||||||
9 | month, the Department shall prepare and certify
to the | ||||||
10 | Comptroller the disbursement of stated sums of money to named | ||||||
11 | counties
from which rentors have paid taxes or penalties | ||||||
12 | hereunder to the Department
during the second preceding | ||||||
13 | calendar month. The amount to be paid to each
county shall be | ||||||
14 | the amount (not including credit memoranda) collected | ||||||
15 | hereunder
during the second preceding calendar month by the | ||||||
16 | Department, and not including
an amount equal to the amount of | ||||||
17 | refunds made during the second preceding
calendar month by the | ||||||
18 | Department on behalf of such county, less 2% of such
balance, | ||||||
19 | which sum shall be retained by the State Treasurer to cover the
| ||||||
20 | costs incurred by the Department in administering and enforcing | ||||||
21 | this
Section as provided herein. The Department at the time of | ||||||
22 | each monthly
disbursement to the counties shall prepare and | ||||||
23 | certify to the Comptroller
the amount, so retained by the State | ||||||
24 | Treasurer, to be paid into the General
Revenue Fund of the | ||||||
25 | State Treasury. Within 10 days after receipt, by the
| ||||||
26 | Comptroller, of the disbursement certification to the counties |
| |||||||
| |||||||
1 | and the
General Revenue Fund, provided for in this Section to | ||||||
2 | be given to the
Comptroller by the Department, the Comptroller | ||||||
3 | shall cause the orders to be
drawn for the respective amounts | ||||||
4 | in accordance with the directions
contained in such | ||||||
5 | certification.
| ||||||
6 | Nothing in this Section shall be construed to authorize a | ||||||
7 | county to
impose a tax upon the privilege of engaging in any | ||||||
8 | business which under the
constitution of the United States may | ||||||
9 | not be made the subject of taxation
by this State.
| ||||||
10 | An ordinance or resolution imposing a tax hereunder or | ||||||
11 | effecting a change
in the rate thereof shall be effective on | ||||||
12 | the first day of the calendar
month next following the month in | ||||||
13 | which such ordinance or resolution is
passed. The corporate | ||||||
14 | authorities of any county which levies a tax authorized
by this | ||||||
15 | Section shall transmit to the Department of Revenue on or not | ||||||
16 | later
than 5 days after passage of the ordinance or resolution | ||||||
17 | a certified copy
of the ordinance or resolution imposing such | ||||||
18 | tax whereupon the Department
of Revenue shall proceed to | ||||||
19 | administer and enforce this Section on behalf
of such county as | ||||||
20 | of the effective date of the ordinance or resolution.
Upon a | ||||||
21 | change in rate of a tax levied hereunder, or upon the | ||||||
22 | discontinuance
of the tax, the corporate authorities of the | ||||||
23 | county shall on or not later
than 5 days after passage of the | ||||||
24 | ordinance or resolution discontinuing the
tax or effecting a | ||||||
25 | change in rate transmit to the Department of Revenue a
| ||||||
26 | certified copy of the ordinance or resolution effecting such |
| |||||||
| |||||||
1 | change or discontinuance.
| ||||||
2 | The Department of Revenue must upon the request of the | ||||||
3 | County Clerk or County
Board submit to a county a list of those | ||||||
4 | persons who are registered with
the Department to pay | ||||||
5 | automobile renting occupation tax within the unincorporated
| ||||||
6 | area of that governmental unit. This list shall contain only | ||||||
7 | the names
of persons who have paid the tax and not the amount | ||||||
8 | of tax paid by such person.
| ||||||
9 | This Section shall be known and may be cited as the "County | ||||||
10 | Automobile
Renting Occupation Tax Law".
| ||||||
11 | (Source: 10000SB2641ham003.)
| ||||||
12 | Section 25. If and only if Senate Bill 2641 of the 100th | ||||||
13 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
14 | Amendment No. 4, becomes law, then the Illinois Municipal Code | ||||||
15 | is amended by changing Section 8-11-7 as follows:
| ||||||
16 | (65 ILCS 5/8-11-7) (from Ch. 24, par. 8-11-7)
| ||||||
17 | Sec. 8-11-7.
The corporate authorities of a municipality | ||||||
18 | may impose
a tax upon all persons engaged in the business of | ||||||
19 | renting automobiles in
the municipality at the rate of not to | ||||||
20 | exceed 1% of the gross receipts from
such business. For the | ||||||
21 | purposes of imposing a tax under this Section, the facilitation | ||||||
22 | of the use of a privately-owned passenger motor vehicle for use | ||||||
23 | by a person other than the vehicle's registered owner as a part | ||||||
24 | of a car facilitation transaction, as defined in Section |
| |||||||
| |||||||
1 | 1-110.06 of the Illinois Vehicle Code, constitutes engaging in | ||||||
2 | the business of renting automobiles in the municipality. The | ||||||
3 | tax imposed by a municipality pursuant to this Section
and all | ||||||
4 | civil penalties that may be assessed as an incident thereof | ||||||
5 | shall
be collected and enforced by the State Department of | ||||||
6 | Revenue. The certificate
of registration which is issued by the | ||||||
7 | Department to a retailer under the
Retailers' Occupation Tax | ||||||
8 | Act or under the Automobile Renting Occupation and Use Tax
Act | ||||||
9 | shall permit such
person to engage in a
business which is | ||||||
10 | taxable under any ordinance or resolution enacted pursuant
to | ||||||
11 | this Section without registering separately with the | ||||||
12 | Department under
such ordinance or resolution or under this | ||||||
13 | Section. The Department shall
have full power to administer and | ||||||
14 | enforce this Section; to collect all taxes
and penalties due | ||||||
15 | hereunder; to dispose of taxes and penalties so collected
in | ||||||
16 | the manner hereinafter provided; and to determine all rights to | ||||||
17 | credit
memoranda, arising on account of the erroneous payment | ||||||
18 | of tax or penalty
hereunder. In the administration of, and | ||||||
19 | compliance with, this Section,
the Department and persons who | ||||||
20 | are subject to this Section shall have the
same rights, | ||||||
21 | remedies, privileges, immunities, powers and duties, and be
| ||||||
22 | subject to the same conditions, restrictions, limitations, | ||||||
23 | penalties and
definitions of terms, and employ the same modes | ||||||
24 | of procedure, as are prescribed
in Sections 2 and 3 (in respect | ||||||
25 | to all provisions therein other than the
State rate of tax; and | ||||||
26 | with relation to the provisions of the "Retailers'
Occupation |
| |||||||
| |||||||
1 | Tax" referred to therein, except as to the disposition of taxes
| ||||||
2 | and penalties collected, and except for the provision allowing | ||||||
3 | retailers
a deduction from the tax to cover certain costs, and | ||||||
4 | except that credit
memoranda issued hereunder may not be used | ||||||
5 | to discharge any State tax
liability) of the Automobile Renting | ||||||
6 | Occupation and Use Tax Act, as fully
as if those provisions | ||||||
7 | were set forth herein.
| ||||||
8 | Persons subject to any tax imposed pursuant to the | ||||||
9 | authority granted in
this Section may reimburse themselves for | ||||||
10 | their tax liability hereunder
by separately stating such tax as | ||||||
11 | an additional charge, which charge may
be stated in | ||||||
12 | combination, in a single amount, with State tax which sellers
| ||||||
13 | are required to collect under the Automobile Renting Occupation | ||||||
14 | and
Use Tax Act pursuant to such bracket schedules as the | ||||||
15 | Department may
prescribe.
| ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under this
Section to a claimant instead of issuing a | ||||||
18 | credit memorandum, the Department
shall notify the State | ||||||
19 | Comptroller, who shall cause the order to be drawn
for the | ||||||
20 | amount specified, and to the person named, in such notification
| ||||||
21 | from the Department. Such refund shall be paid by the State | ||||||
22 | Treasurer out
of the municipal automobile renting tax fund.
| ||||||
23 | The Department shall forthwith pay over to the State | ||||||
24 | Treasurer, ex-officio,
as trustee, all taxes and penalties | ||||||
25 | collected hereunder. On or before the
25th day of each calendar | ||||||
26 | month, the Department shall prepare and certify
to the |
| |||||||
| |||||||
1 | Comptroller the disbursement of stated sums of money to named
| ||||||
2 | municipalities, the municipalities to be those from which | ||||||
3 | rentors have paid
taxes or penalties hereunder to the | ||||||
4 | Department during the second preceding
calendar month. The | ||||||
5 | amount to be paid to each municipality shall be the
amount (not | ||||||
6 | including credit memoranda) collected hereunder during the
| ||||||
7 | second preceding calendar month by the Department, and not | ||||||
8 | including an
amount equal to the amount of refunds made during | ||||||
9 | the second preceding
calendar month by the Department on behalf | ||||||
10 | of such municipality, less 1.6%
of such balance, which sum | ||||||
11 | shall be retained by the State Treasurer to
cover the costs | ||||||
12 | incurred by the Department in administering and enforcing
this | ||||||
13 | Section as provided herein. The Department at the time of each
| ||||||
14 | monthly disbursement to the municipalities shall prepare and | ||||||
15 | certify to the
Comptroller the amount, so retained by the State | ||||||
16 | Treasurer, to be paid into
the General Revenue Fund of the | ||||||
17 | State Treasury. Within 10 days after
receipt, by the | ||||||
18 | Comptroller, of the disbursement certification to the
| ||||||
19 | municipalities and the General Revenue Fund, provided for in | ||||||
20 | this
Section to be given to the Comptroller by the Department, | ||||||
21 | the Comptroller
shall cause the orders to be drawn for the | ||||||
22 | respective amounts
in accordance with the directions contained | ||||||
23 | in such certification.
| ||||||
24 | Nothing in this Section shall be construed to authorize a | ||||||
25 | municipality
to impose a tax upon the privilege of engaging in | ||||||
26 | any business which under
the Constitution of the United States |
| |||||||
| |||||||
1 | may not be made the subject of taxation
by this State.
| ||||||
2 | An ordinance or resolution imposing a tax hereunder or | ||||||
3 | effecting a change
in the rate thereof shall be effective on | ||||||
4 | the first day of the calendar
month next following publication | ||||||
5 | as provided in Section 1-2-4. The corporate
authorities of any | ||||||
6 | municipality which levies a tax authorized by this Section
| ||||||
7 | shall transmit to the Department of Revenue on or not later | ||||||
8 | than 5 days
after publication a certified copy of the ordinance | ||||||
9 | or resolution imposing
such tax whereupon the Department of | ||||||
10 | Revenue shall proceed to administer
and enforce this Section on | ||||||
11 | behalf of such municipality as of the effective
date of the | ||||||
12 | ordinance or resolution. Upon a change in rate of a tax levied
| ||||||
13 | hereunder, or upon the discontinuance of the tax, the corporate | ||||||
14 | authorities
of the municipality shall on or not later than 5 | ||||||
15 | days after publication
of the ordinance or resolution | ||||||
16 | discontinuing the tax or effecting a change
in rate transmit to | ||||||
17 | the Department of Revenue a certified copy of the
ordinance or | ||||||
18 | resolution effecting such change or discontinuance.
| ||||||
19 | The Department of Revenue must upon the request of the | ||||||
20 | municipal clerk,
city council or village board of trustees | ||||||
21 | submit to a city, village or
incorporated town a list of those | ||||||
22 | persons who are registered with the
Department to pay | ||||||
23 | automobile renting occupation tax within that
governmental | ||||||
24 | unit. This list shall contain only the names of persons who
| ||||||
25 | have paid the tax and not the amount of tax paid by such | ||||||
26 | person.
|
| |||||||
| |||||||
1 | As used in this Section, "municipal" and "municipality" | ||||||
2 | means a city, village
or incorporated town, including an | ||||||
3 | incorporated town which has superseded
a civil township.
| ||||||
4 | This Section shall be known and may be cited as the | ||||||
5 | "Municipal Automobile
Renting Occupation Tax Act".
| ||||||
6 | (Source: 10000SB2641ham003.)
| ||||||
7 | Section 30. If and only if Senate Bill 2641 of the 100th | ||||||
8 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
9 | Amendment No. 4, becomes law, then the Illinois Vehicle Code is | ||||||
10 | amended by changing Sections 11-208.6, 11-208.8, 11-208.9, and | ||||||
11 | 11-1201.1 as follows:
| ||||||
12 | (625 ILCS 5/11-208.6)
| ||||||
13 | Sec. 11-208.6. Automated traffic law enforcement system.
| ||||||
14 | (a) As used in this Section, "automated traffic law | ||||||
15 | enforcement
system" means a device with one or more motor | ||||||
16 | vehicle sensors working
in conjunction with a red light signal | ||||||
17 | to produce recorded images of
motor vehicles entering an | ||||||
18 | intersection against a red signal
indication in violation of | ||||||
19 | Section 11-306 of this Code or a similar provision
of a local | ||||||
20 | ordinance.
| ||||||
21 | An
automated traffic law enforcement system is a system, in | ||||||
22 | a municipality or
county operated by a
governmental agency, | ||||||
23 | that
produces a recorded image of a motor vehicle's
violation | ||||||
24 | of a provision of this Code or a local ordinance
and is |
| |||||||
| |||||||
1 | designed to obtain a clear recorded image of the
vehicle and | ||||||
2 | the vehicle's license plate. The recorded image must also
| ||||||
3 | display the time, date, and location of the violation.
| ||||||
4 | (b) As used in this Section, "recorded images" means images
| ||||||
5 | recorded by an automated traffic law enforcement system on:
| ||||||
6 | (1) 2 or more photographs;
| ||||||
7 | (2) 2 or more microphotographs;
| ||||||
8 | (3) 2 or more electronic images; or
| ||||||
9 | (4) a video recording showing the motor vehicle and, on | ||||||
10 | at
least one image or portion of the recording, clearly | ||||||
11 | identifying the
registration plate number of the motor | ||||||
12 | vehicle.
| ||||||
13 | (b-5) A municipality or
county that
produces a recorded | ||||||
14 | image of a motor vehicle's
violation of a provision of this | ||||||
15 | Code or a local ordinance must make the recorded images of a | ||||||
16 | violation accessible to the alleged violator by providing the | ||||||
17 | alleged violator with a website address, accessible through the | ||||||
18 | Internet. | ||||||
19 | (c) Except as provided under Section 11-208.8 of this Code, | ||||||
20 | a county or municipality, including a home rule county or | ||||||
21 | municipality, may not use an automated traffic law enforcement | ||||||
22 | system to provide recorded images of a motor vehicle for the | ||||||
23 | purpose of recording its speed. Except as provided under | ||||||
24 | Section 11-208.8 of this Code, the regulation of the use of | ||||||
25 | automated traffic law enforcement systems to record vehicle | ||||||
26 | speeds is an exclusive power and function of the State. This |
| |||||||
| |||||||
1 | subsection (c) is a denial and limitation of home rule powers | ||||||
2 | and functions under subsection (h) of Section 6 of Article VII | ||||||
3 | of the Illinois Constitution.
| ||||||
4 | (c-5) A county or municipality, including a home rule | ||||||
5 | county or municipality, may not use an automated traffic law | ||||||
6 | enforcement system to issue violations in instances where the | ||||||
7 | motor vehicle comes to a complete stop and does not enter the | ||||||
8 | intersection, as defined by Section 1-132 of this Code, during | ||||||
9 | the cycle of the red signal indication unless one or more | ||||||
10 | pedestrians or bicyclists are present, even if the motor | ||||||
11 | vehicle stops at a point past a stop line or crosswalk where a | ||||||
12 | driver is required to stop, as specified in subsection (c) of | ||||||
13 | Section 11-306 of this Code or a similar provision of a local | ||||||
14 | ordinance. | ||||||
15 | (c-6) A county, or a municipality with less than 2,000,000 | ||||||
16 | inhabitants, including a home rule county or municipality, may | ||||||
17 | not use an automated traffic law enforcement system to issue | ||||||
18 | violations in instances where a motorcyclist enters an | ||||||
19 | intersection against a red signal
indication when the red | ||||||
20 | signal fails to change to a green signal within a reasonable | ||||||
21 | period of time not less than 120 seconds because of a signal | ||||||
22 | malfunction or because the signal has failed to detect the | ||||||
23 | arrival of the motorcycle due to the motorcycle's size or | ||||||
24 | weight. | ||||||
25 | (d) For each violation of a provision of this Code or a | ||||||
26 | local ordinance
recorded by an automatic
traffic law |
| |||||||
| |||||||
1 | enforcement system, the county or municipality having
| ||||||
2 | jurisdiction shall issue a written notice of the
violation to | ||||||
3 | the registered owner of the vehicle as the alleged
violator. | ||||||
4 | The notice shall be delivered to the registered
owner of the | ||||||
5 | vehicle, by mail, within 30 days after the Secretary of State | ||||||
6 | notifies the municipality or county of the identity of the | ||||||
7 | owner of the vehicle, but in no event later than 90 days after | ||||||
8 | the violation.
| ||||||
9 | The notice shall include:
| ||||||
10 | (1) the name and address of the registered owner of the
| ||||||
11 | vehicle;
| ||||||
12 | (2) the registration number of the motor vehicle
| ||||||
13 | involved in the violation;
| ||||||
14 | (3) the violation charged;
| ||||||
15 | (4) the location where the violation occurred;
| ||||||
16 | (5) the date and time of the violation;
| ||||||
17 | (6) a copy of the recorded images;
| ||||||
18 | (7) the amount of the civil penalty imposed and the | ||||||
19 | requirements of any traffic education program imposed and | ||||||
20 | the date
by which the civil penalty should be paid and the | ||||||
21 | traffic education program should be completed;
| ||||||
22 | (8) a statement that recorded images are evidence of a
| ||||||
23 | violation of a red light signal;
| ||||||
24 | (9) a warning that failure to pay the civil penalty, to | ||||||
25 | complete a required traffic education program, or to
| ||||||
26 | contest liability in a timely manner is an admission of
|
| |||||||
| |||||||
1 | liability and may result in a suspension of the driving
| ||||||
2 | privileges of the registered owner of the vehicle;
| ||||||
3 | (10) a statement that the person may elect to proceed | ||||||
4 | by:
| ||||||
5 | (A) paying the fine, completing a required traffic | ||||||
6 | education program, or both; or
| ||||||
7 | (B) challenging the charge in court, by mail, or by | ||||||
8 | administrative hearing; and
| ||||||
9 | (11) a website address, accessible through the | ||||||
10 | Internet, where the person may view the recorded images of | ||||||
11 | the violation. | ||||||
12 | (e) If a person
charged with a traffic violation, as a | ||||||
13 | result of an automated traffic law
enforcement system, does not | ||||||
14 | pay the fine or complete a required traffic education program, | ||||||
15 | or both, or successfully contest the civil
penalty resulting | ||||||
16 | from that violation, the Secretary of State shall suspend the
| ||||||
17 | driving privileges of the
registered owner of the vehicle under | ||||||
18 | Section 6-306.5 of this Code for failing
to complete a required | ||||||
19 | traffic education program or to pay any fine or penalty
due and | ||||||
20 | owing, or both, as a result of a combination of 5 violations of | ||||||
21 | the automated traffic law
enforcement system or the automated | ||||||
22 | speed enforcement system under Section 11-208.8 of this Code.
| ||||||
23 | (f) Based on inspection of recorded images produced by an
| ||||||
24 | automated traffic law enforcement system, a notice alleging | ||||||
25 | that the violation occurred shall be evidence of the facts | ||||||
26 | contained
in the notice and admissible in any proceeding |
| |||||||
| |||||||
1 | alleging a
violation under this Section.
| ||||||
2 | (g) Recorded images made by an automatic traffic law
| ||||||
3 | enforcement system are confidential and shall be made
available | ||||||
4 | only to the alleged violator and governmental and
law | ||||||
5 | enforcement agencies for purposes of adjudicating a
violation | ||||||
6 | of this Section, for statistical purposes, or for other | ||||||
7 | governmental purposes. Any recorded image evidencing a
| ||||||
8 | violation of this Section, however, may be admissible in
any | ||||||
9 | proceeding resulting from the issuance of the citation.
| ||||||
10 | (h) The court or hearing officer may consider in defense of | ||||||
11 | a violation:
| ||||||
12 | (1) that the motor vehicle or registration plates of | ||||||
13 | the motor
vehicle were stolen before the violation occurred | ||||||
14 | and not
under the control of or in the possession of the | ||||||
15 | owner at
the time of the violation;
| ||||||
16 | (2) that the driver of the vehicle passed through the
| ||||||
17 | intersection when the light was red either (i) in order to
| ||||||
18 | yield the right-of-way to an emergency vehicle or (ii) as
| ||||||
19 | part of a funeral procession; and
| ||||||
20 | (3) any other evidence or issues provided by municipal | ||||||
21 | or county ordinance.
| ||||||
22 | (i) To demonstrate that the motor vehicle or the | ||||||
23 | registration
plates were stolen before the violation occurred | ||||||
24 | and were not under the
control or possession of the owner at | ||||||
25 | the time of the violation, the
owner must submit proof that a | ||||||
26 | report concerning the stolen
motor vehicle or registration |
| |||||||
| |||||||
1 | plates was filed with a law enforcement agency in a timely | ||||||
2 | manner.
| ||||||
3 | (j) Unless the driver of the motor vehicle received a | ||||||
4 | Uniform
Traffic Citation from a police officer at the time of | ||||||
5 | the violation,
the motor vehicle owner is subject to a civil | ||||||
6 | penalty not exceeding
$100 or the completion of a traffic | ||||||
7 | education program, or both, plus an additional penalty of not | ||||||
8 | more than $100 for failure to pay the original penalty or to | ||||||
9 | complete a required traffic education program, or both, in a | ||||||
10 | timely manner, if the motor vehicle is recorded by an automated | ||||||
11 | traffic law
enforcement system. A violation for which a civil | ||||||
12 | penalty is imposed
under this Section is not a violation of a | ||||||
13 | traffic regulation governing
the movement of vehicles and may | ||||||
14 | not be recorded on the driving record
of the owner of the | ||||||
15 | vehicle.
| ||||||
16 | (j-3) A registered owner who is a holder of a valid | ||||||
17 | commercial driver's license is not required to complete a | ||||||
18 | traffic education program. | ||||||
19 | (j-5) For purposes of the required traffic education | ||||||
20 | program only, a registered owner may submit an affidavit to the | ||||||
21 | court or hearing officer swearing that at the time of the | ||||||
22 | alleged violation, the vehicle was in the custody and control | ||||||
23 | of another person. The affidavit must identify the person in | ||||||
24 | custody and control of the vehicle, including the person's name | ||||||
25 | and current address. The person in custody and control of the | ||||||
26 | vehicle at the time of the violation is required to complete |
| |||||||
| |||||||
1 | the required traffic education program. If the person in | ||||||
2 | custody and control of the vehicle at the time of the violation | ||||||
3 | completes the required traffic education program, the | ||||||
4 | registered owner of the vehicle is not required to complete a | ||||||
5 | traffic education program. | ||||||
6 | (k) An intersection equipped with an automated traffic law
| ||||||
7 | enforcement system must be posted with a sign visible to | ||||||
8 | approaching traffic
indicating that the intersection is being | ||||||
9 | monitored by an automated
traffic law enforcement system. | ||||||
10 | (k-3) A municipality or
county that has one or more | ||||||
11 | intersections equipped with an automated traffic law
| ||||||
12 | enforcement system must provide notice to drivers by posting | ||||||
13 | the locations of automated traffic law systems on the | ||||||
14 | municipality or county website.
| ||||||
15 | (k-5) An intersection equipped with an automated traffic | ||||||
16 | law
enforcement system must have a yellow change interval that | ||||||
17 | conforms with the Illinois Manual on Uniform Traffic Control | ||||||
18 | Devices (IMUTCD) published by the Illinois Department of | ||||||
19 | Transportation. | ||||||
20 | (k-7) A municipality or county operating an automated | ||||||
21 | traffic law enforcement system shall conduct a statistical | ||||||
22 | analysis to assess the safety impact of each automated traffic | ||||||
23 | law enforcement system at an intersection following | ||||||
24 | installation of the system. The statistical analysis shall be | ||||||
25 | based upon the best available crash, traffic, and other data, | ||||||
26 | and shall cover a period of time before and after installation |
| |||||||
| |||||||
1 | of the system sufficient to provide a statistically valid | ||||||
2 | comparison of safety impact. The statistical analysis shall be | ||||||
3 | consistent with professional judgment and acceptable industry | ||||||
4 | practice. The statistical analysis also shall be consistent | ||||||
5 | with the data required for valid comparisons of before and | ||||||
6 | after conditions and shall be conducted within a reasonable | ||||||
7 | period following the installation of the automated traffic law | ||||||
8 | enforcement system. The statistical analysis required by this | ||||||
9 | subsection (k-7) shall be made available to the public and | ||||||
10 | shall be published on the website of the municipality or | ||||||
11 | county. If the statistical analysis for the 36 month period | ||||||
12 | following installation of the system indicates that there has | ||||||
13 | been an increase in the rate of accidents at the approach to | ||||||
14 | the intersection monitored by the system, the municipality or | ||||||
15 | county shall undertake additional studies to determine the | ||||||
16 | cause and severity of the accidents, and may take any action | ||||||
17 | that it determines is necessary or appropriate to reduce the | ||||||
18 | number or severity of the accidents at that intersection. | ||||||
19 | (l) The compensation paid for an automated traffic law | ||||||
20 | enforcement system
must be based on the value of the equipment | ||||||
21 | or the services provided and may
not be based on the number of | ||||||
22 | traffic citations issued or the revenue generated
by the | ||||||
23 | system.
| ||||||
24 | (m) This Section applies only to the counties of Cook, | ||||||
25 | DuPage, Kane, Lake, Madison, McHenry, St. Clair, and Will and | ||||||
26 | to municipalities located within those counties.
|
| |||||||
| |||||||
1 | (n) The fee for participating in a traffic education | ||||||
2 | program under this Section shall not exceed $25. | ||||||
3 | A low-income individual required to complete a traffic | ||||||
4 | education program under this Section who provides proof of | ||||||
5 | eligibility for the federal earned income tax credit under | ||||||
6 | Section 32 of the Internal Revenue Code or the Illinois earned | ||||||
7 | income tax credit under Section 212 of the Illinois Income Tax | ||||||
8 | Act shall not be required to pay any fee for participating in a | ||||||
9 | required traffic education program. | ||||||
10 | (o) A municipality or county shall make a certified report | ||||||
11 | to the Secretary of State pursuant to Section 6-306.5 of this | ||||||
12 | Code whenever a registered owner of a vehicle has failed to pay | ||||||
13 | any
fine or penalty due and owing as a result of a combination | ||||||
14 | of 5 offenses for automated traffic
law or speed enforcement | ||||||
15 | system violations. | ||||||
16 | (p) No person who is the lessor of a motor vehicle pursuant | ||||||
17 | to a written lease agreement shall be liable for an automated | ||||||
18 | speed or traffic law enforcement system violation involving | ||||||
19 | such motor vehicle during the period of the lease; provided | ||||||
20 | that upon the request of the appropriate authority received | ||||||
21 | within 120 days after the violation occurred, the lessor | ||||||
22 | provides within 60 days after such receipt the name and address | ||||||
23 | of the lessee. The drivers license number of a lessee may be | ||||||
24 | subsequently individually requested by the appropriate | ||||||
25 | authority if needed for enforcement of this Section. | ||||||
26 | Upon the provision of information by the lessor pursuant to |
| |||||||
| |||||||
1 | this subsection, the county or municipality may issue the | ||||||
2 | violation to the lessee of the vehicle in the same manner as it | ||||||
3 | would issue a violation to a registered owner of a vehicle | ||||||
4 | pursuant to this Section, and the lessee may be held liable for | ||||||
5 | the violation. | ||||||
6 | (q) A citation issued under this Section that is dismissed | ||||||
7 | with respect to the registered owner of a vehicle under | ||||||
8 | subsection (e) of Section 30 of the Renter's Financial | ||||||
9 | Responsibility and Protection Act may be issued and delivered | ||||||
10 | by mail or other means to a car facilitation company identified | ||||||
11 | in the registered owner's affidavit of non-liability. | ||||||
12 | (Source: P.A. 97-29, eff. 1-1-12; 97-627, eff. 1-1-12; 97-672, | ||||||
13 | eff. 7-1-12; 97-762, eff. 7-6-12; 98-463, eff. 8-16-13.) | ||||||
14 | (625 ILCS 5/11-208.8) | ||||||
15 | Sec. 11-208.8. Automated speed enforcement systems in | ||||||
16 | safety zones. | ||||||
17 | (a) As used in this Section: | ||||||
18 | "Automated speed enforcement
system" means a photographic | ||||||
19 | device, radar device, laser device, or other electrical or | ||||||
20 | mechanical device or devices installed or utilized in a safety | ||||||
21 | zone and designed to record the speed of a vehicle and obtain a | ||||||
22 | clear photograph or other recorded image of the vehicle and the | ||||||
23 | vehicle's registration plate while the driver is violating | ||||||
24 | Article VI of Chapter 11 of this Code or a similar provision of | ||||||
25 | a local ordinance. |
| |||||||
| |||||||
1 | An automated speed enforcement system is a system, located | ||||||
2 | in a safety zone which is under the jurisdiction of a | ||||||
3 | municipality, that produces a recorded image of a motor | ||||||
4 | vehicle's violation of a provision of this Code or a local | ||||||
5 | ordinance and is designed to obtain a clear recorded image of | ||||||
6 | the vehicle and the vehicle's license plate. The recorded image | ||||||
7 | must also display the time, date, and location of the | ||||||
8 | violation. | ||||||
9 | "Owner" means the person or entity to whom the vehicle is | ||||||
10 | registered. | ||||||
11 | "Recorded image" means images
recorded by an automated | ||||||
12 | speed enforcement system on: | ||||||
13 | (1) 2 or more photographs; | ||||||
14 | (2) 2 or more microphotographs; | ||||||
15 | (3) 2 or more electronic images; or | ||||||
16 | (4) a video recording showing the motor vehicle and, on | ||||||
17 | at
least one image or portion of the recording, clearly | ||||||
18 | identifying the
registration plate number of the motor | ||||||
19 | vehicle. | ||||||
20 | "Safety zone" means an area that is within one-eighth of a | ||||||
21 | mile from the nearest property line of any public or private | ||||||
22 | elementary or secondary school, or from the nearest property | ||||||
23 | line of any facility, area, or land owned by a school district | ||||||
24 | that is used for educational purposes approved by the Illinois | ||||||
25 | State Board of Education, not including school district | ||||||
26 | headquarters or administrative buildings. A safety zone also |
| |||||||
| |||||||
1 | includes an area that is within one-eighth of a mile from the | ||||||
2 | nearest property line of any facility, area, or land owned by a | ||||||
3 | park district used for recreational purposes. However, if any | ||||||
4 | portion of a roadway is within either one-eighth mile radius, | ||||||
5 | the safety zone also shall include the roadway extended to the | ||||||
6 | furthest portion of the next furthest intersection. The term | ||||||
7 | "safety zone" does not include any portion of the roadway known | ||||||
8 | as Lake Shore Drive or any controlled access highway with 8 or | ||||||
9 | more lanes of traffic. | ||||||
10 | (a-5) The automated speed enforcement system shall be | ||||||
11 | operational and violations shall be recorded only at the | ||||||
12 | following times: | ||||||
13 | (i) if the safety zone is based upon the property line | ||||||
14 | of any facility, area, or land owned by a school district, | ||||||
15 | only on school days and no earlier than 6 a.m. and no later | ||||||
16 | than 8:30 p.m. if the school day is during the period of | ||||||
17 | Monday through Thursday, or 9 p.m. if the school day is a | ||||||
18 | Friday; and | ||||||
19 | (ii) if the safety zone is based upon the property line | ||||||
20 | of any facility, area, or land owned by a park district, no | ||||||
21 | earlier than one hour prior to the time that the facility, | ||||||
22 | area, or land is open to the public or other patrons, and | ||||||
23 | no later than one hour after the facility, area, or land is | ||||||
24 | closed to the public or other patrons. | ||||||
25 | (b) A municipality that
produces a recorded image of a | ||||||
26 | motor vehicle's
violation of a provision of this Code or a |
| |||||||
| |||||||
1 | local ordinance must make the recorded images of a violation | ||||||
2 | accessible to the alleged violator by providing the alleged | ||||||
3 | violator with a website address, accessible through the | ||||||
4 | Internet. | ||||||
5 | (c) Notwithstanding any penalties for any other violations | ||||||
6 | of this Code, the owner of a motor vehicle used in a traffic | ||||||
7 | violation recorded by an automated speed enforcement system | ||||||
8 | shall be subject to the following penalties: | ||||||
9 | (1) if the recorded speed is no less than 6 miles per | ||||||
10 | hour and no more than 10 miles per hour over the legal | ||||||
11 | speed limit, a civil penalty not exceeding $50, plus an | ||||||
12 | additional penalty of not more than $50 for failure to pay | ||||||
13 | the original penalty in a timely manner; or | ||||||
14 | (2) if the recorded speed is more than 10 miles per | ||||||
15 | hour over the legal speed limit, a civil penalty not | ||||||
16 | exceeding $100, plus an additional penalty of not more than | ||||||
17 | $100 for failure to pay the original penalty in a timely | ||||||
18 | manner. | ||||||
19 | A penalty may not be imposed under this Section if the | ||||||
20 | driver of the motor vehicle received a Uniform Traffic Citation | ||||||
21 | from a police officer for a speeding violation occurring within | ||||||
22 | one-eighth of a mile and 15 minutes of the violation that was | ||||||
23 | recorded by the system. A violation for which a civil penalty | ||||||
24 | is imposed
under this Section is not a violation of a traffic | ||||||
25 | regulation governing
the movement of vehicles and may not be | ||||||
26 | recorded on the driving record
of the owner of the vehicle. A |
| |||||||
| |||||||
1 | law enforcement officer is not required to be present or to | ||||||
2 | witness the violation. No penalty may be imposed under this | ||||||
3 | Section if the recorded speed of a vehicle is 5 miles per hour | ||||||
4 | or less over the legal speed limit. The municipality may send, | ||||||
5 | in the same manner that notices are sent under this Section, a | ||||||
6 | speed violation warning notice where the violation involves a | ||||||
7 | speed of 5 miles per hour or less above the legal speed limit. | ||||||
8 | (d) The net proceeds that a municipality receives from | ||||||
9 | civil penalties imposed under an automated speed enforcement | ||||||
10 | system, after deducting all non-personnel and personnel costs | ||||||
11 | associated with the operation and maintenance of such system, | ||||||
12 | shall be expended or obligated by the municipality for the | ||||||
13 | following purposes: | ||||||
14 | (i) public safety initiatives to ensure safe passage | ||||||
15 | around schools, and to provide police protection and | ||||||
16 | surveillance around schools and parks, including but not | ||||||
17 | limited to:
(1) personnel costs; and
(2) non-personnel | ||||||
18 | costs such as construction and maintenance of public safety | ||||||
19 | infrastructure and equipment; | ||||||
20 | (ii) initiatives to improve pedestrian and traffic | ||||||
21 | safety; | ||||||
22 | (iii) construction and maintenance of infrastructure | ||||||
23 | within the municipality, including but not limited to roads | ||||||
24 | and bridges; and | ||||||
25 | (iv) after school programs. | ||||||
26 | (e) For each violation of a provision of this Code or a |
| |||||||
| |||||||
1 | local ordinance
recorded by an automated speed enforcement | ||||||
2 | system, the municipality having
jurisdiction shall issue a | ||||||
3 | written notice of the
violation to the registered owner of the | ||||||
4 | vehicle as the alleged
violator. The notice shall be delivered | ||||||
5 | to the registered
owner of the vehicle, by mail, within 30 days | ||||||
6 | after the Secretary of State notifies the municipality of the | ||||||
7 | identity of the owner of the vehicle, but in no event later | ||||||
8 | than 90 days after the violation. | ||||||
9 | (f) The notice required under subsection (e) of this | ||||||
10 | Section shall include: | ||||||
11 | (1) the name and address of the registered owner of the
| ||||||
12 | vehicle; | ||||||
13 | (2) the registration number of the motor vehicle
| ||||||
14 | involved in the violation; | ||||||
15 | (3) the violation charged; | ||||||
16 | (4) the date, time, and location where the violation | ||||||
17 | occurred; | ||||||
18 | (5) a copy of the recorded image or images; | ||||||
19 | (6) the amount of the civil penalty imposed and the | ||||||
20 | date
by which the civil penalty should be paid; | ||||||
21 | (7) a statement that recorded images are evidence of a
| ||||||
22 | violation of a speed restriction; | ||||||
23 | (8) a warning that failure to pay the civil penalty or | ||||||
24 | to
contest liability in a timely manner is an admission of
| ||||||
25 | liability and may result in a suspension of the driving
| ||||||
26 | privileges of the registered owner of the vehicle; |
| |||||||
| |||||||
1 | (9) a statement that the person may elect to proceed | ||||||
2 | by: | ||||||
3 | (A) paying the fine; or | ||||||
4 | (B) challenging the charge in court, by mail, or by | ||||||
5 | administrative hearing; and | ||||||
6 | (10) a website address, accessible through the
| ||||||
7 | Internet, where the person may view the recorded images of | ||||||
8 | the violation. | ||||||
9 | (g) If a person
charged with a traffic violation, as a | ||||||
10 | result of an automated speed enforcement system, does not pay | ||||||
11 | the fine or successfully contest the civil
penalty resulting | ||||||
12 | from that violation, the Secretary of State shall suspend the
| ||||||
13 | driving privileges of the
registered owner of the vehicle under | ||||||
14 | Section 6-306.5 of this Code for failing
to pay any fine or | ||||||
15 | penalty
due and owing, or both, as a result of a combination of | ||||||
16 | 5 violations of the automated speed enforcement system or the | ||||||
17 | automated traffic law under Section 11-208.6 of this Code. | ||||||
18 | (h) Based on inspection of recorded images produced by an
| ||||||
19 | automated speed enforcement system, a notice alleging that the | ||||||
20 | violation occurred shall be evidence of the facts contained
in | ||||||
21 | the notice and admissible in any proceeding alleging a
| ||||||
22 | violation under this Section. | ||||||
23 | (i) Recorded images made by an automated speed
enforcement | ||||||
24 | system are confidential and shall be made
available only to the | ||||||
25 | alleged violator and governmental and
law enforcement agencies | ||||||
26 | for purposes of adjudicating a
violation of this Section, for |
| |||||||
| |||||||
1 | statistical purposes, or for other governmental purposes. Any | ||||||
2 | recorded image evidencing a
violation of this Section, however, | ||||||
3 | may be admissible in
any proceeding resulting from the issuance | ||||||
4 | of the citation. | ||||||
5 | (j) The court or hearing officer may consider in defense of | ||||||
6 | a violation: | ||||||
7 | (1) that the motor vehicle or registration plates of | ||||||
8 | the motor
vehicle were stolen before the violation occurred | ||||||
9 | and not
under the control or in the possession of the owner | ||||||
10 | at
the time of the violation; | ||||||
11 | (2) that the driver of the motor vehicle received a | ||||||
12 | Uniform Traffic Citation from a police officer for a | ||||||
13 | speeding violation occurring within one-eighth of a mile | ||||||
14 | and 15 minutes of the violation that was recorded by the | ||||||
15 | system; and | ||||||
16 | (3) any other evidence or issues provided by municipal | ||||||
17 | ordinance. | ||||||
18 | (k) To demonstrate that the motor vehicle or the | ||||||
19 | registration
plates were stolen before the violation occurred | ||||||
20 | and were not under the
control or possession of the owner at | ||||||
21 | the time of the violation, the
owner must submit proof that a | ||||||
22 | report concerning the stolen
motor vehicle or registration | ||||||
23 | plates was filed with a law enforcement agency in a timely | ||||||
24 | manner. | ||||||
25 | (l) A roadway equipped with an automated speed enforcement | ||||||
26 | system shall be posted with a sign conforming to the national |
| |||||||
| |||||||
1 | Manual on Uniform Traffic Control Devices that is visible to | ||||||
2 | approaching traffic stating that vehicle speeds are being | ||||||
3 | photo-enforced and indicating the speed limit. The | ||||||
4 | municipality shall install such additional signage as it | ||||||
5 | determines is necessary to give reasonable notice to drivers as | ||||||
6 | to where automated speed enforcement systems are installed. | ||||||
7 | (m) A roadway where a new automated speed enforcement | ||||||
8 | system is installed shall be posted with signs providing 30 | ||||||
9 | days notice of the use of a new automated speed enforcement | ||||||
10 | system prior to the issuance of any citations through the | ||||||
11 | automated speed enforcement system. | ||||||
12 | (n) The compensation paid for an automated speed | ||||||
13 | enforcement system
must be based on the value of the equipment | ||||||
14 | or the services provided and may
not be based on the number of | ||||||
15 | traffic citations issued or the revenue generated
by the | ||||||
16 | system. | ||||||
17 | (o) A municipality shall make a certified report to the | ||||||
18 | Secretary of State pursuant to Section 6-306.5 of this Code | ||||||
19 | whenever a registered owner of a vehicle has failed to pay any
| ||||||
20 | fine or penalty due and owing as a result of a combination of 5 | ||||||
21 | offenses for automated speed or traffic law enforcement system | ||||||
22 | violations. | ||||||
23 | (p) No person who is the lessor of a motor vehicle pursuant | ||||||
24 | to a written lease agreement shall be liable for an automated | ||||||
25 | speed or traffic law enforcement system violation involving | ||||||
26 | such motor vehicle during the period of the lease; provided |
| |||||||
| |||||||
1 | that upon the request of the appropriate authority received | ||||||
2 | within 120 days after the violation occurred, the lessor | ||||||
3 | provides within 60 days after such receipt the name and address | ||||||
4 | of the lessee. The drivers license number of a lessee may be | ||||||
5 | subsequently individually requested by the appropriate | ||||||
6 | authority if needed for enforcement of this Section. | ||||||
7 | Upon the provision of information by the lessor pursuant to | ||||||
8 | this subsection, the municipality may issue the violation to | ||||||
9 | the lessee of the vehicle in the same manner as it would issue | ||||||
10 | a violation to a registered owner of a vehicle pursuant to this | ||||||
11 | Section, and the lessee may be held liable for the violation. | ||||||
12 | (q) A municipality using an automated speed enforcement | ||||||
13 | system must provide notice to drivers by publishing the | ||||||
14 | locations of all safety zones where system equipment is | ||||||
15 | installed on the website of the municipality. | ||||||
16 | (r) A municipality operating an automated speed | ||||||
17 | enforcement system shall conduct a statistical analysis to | ||||||
18 | assess the safety impact of the system. The statistical | ||||||
19 | analysis shall be based upon the best available crash, traffic, | ||||||
20 | and other data, and shall cover a period of time before and | ||||||
21 | after installation of the system sufficient to provide a | ||||||
22 | statistically valid comparison of safety impact. The | ||||||
23 | statistical analysis shall be consistent with professional | ||||||
24 | judgment and acceptable industry practice. The statistical | ||||||
25 | analysis also shall be consistent with the data required for | ||||||
26 | valid comparisons of before and after conditions and shall be |
| |||||||
| |||||||
1 | conducted within a reasonable period following the | ||||||
2 | installation of the automated traffic law enforcement system. | ||||||
3 | The statistical analysis required by this subsection shall be | ||||||
4 | made available to the public and shall be published on the | ||||||
5 | website of the municipality. | ||||||
6 | (s) This Section applies only to municipalities with a | ||||||
7 | population of 1,000,000 or more inhabitants.
| ||||||
8 | (t) A citation issued under this Section that is dismissed | ||||||
9 | with respect to the registered owner of a vehicle under | ||||||
10 | subsection (e) of Section 30 of the Renter's Financial | ||||||
11 | Responsibility and Protection Act may be issued and delivered | ||||||
12 | by mail or other means to a car facilitation company identified | ||||||
13 | in the registered owner's affidavit of non-liability. | ||||||
14 | (Source: P.A. 97-672, eff. 7-1-12; 97-674, eff. 7-1-12; 98-463, | ||||||
15 | eff. 8-16-13.) | ||||||
16 | (625 ILCS 5/11-208.9) | ||||||
17 | Sec. 11-208.9. Automated traffic law enforcement system; | ||||||
18 | approaching, overtaking, and passing a school bus. | ||||||
19 | (a) As used in this Section, "automated traffic law | ||||||
20 | enforcement
system" means a device with one or more motor | ||||||
21 | vehicle sensors working
in conjunction with the visual signals | ||||||
22 | on a school bus, as specified in Sections 12-803 and 12-805 of | ||||||
23 | this Code, to produce recorded images of
motor vehicles that | ||||||
24 | fail to stop before meeting or overtaking, from either | ||||||
25 | direction, any school bus stopped at any location for the |
| |||||||
| |||||||
1 | purpose of receiving or discharging pupils in violation of | ||||||
2 | Section 11-1414 of this Code or a similar provision
of a local | ||||||
3 | ordinance. | ||||||
4 | An
automated traffic law enforcement system is a system, in | ||||||
5 | a municipality or
county operated by a
governmental agency, | ||||||
6 | that
produces a recorded image of a motor vehicle's
violation | ||||||
7 | of a provision of this Code or a local ordinance
and is | ||||||
8 | designed to obtain a clear recorded image of the
vehicle and | ||||||
9 | the vehicle's license plate. The recorded image must also
| ||||||
10 | display the time, date, and location of the violation. | ||||||
11 | (b) As used in this Section, "recorded images" means images
| ||||||
12 | recorded by an automated traffic law enforcement system on: | ||||||
13 | (1) 2 or more photographs; | ||||||
14 | (2) 2 or more microphotographs; | ||||||
15 | (3) 2 or more electronic images; or | ||||||
16 | (4) a video recording showing the motor vehicle and, on | ||||||
17 | at
least one image or portion of the recording, clearly | ||||||
18 | identifying the
registration plate number of the motor | ||||||
19 | vehicle. | ||||||
20 | (c) A municipality or
county that
produces a recorded image | ||||||
21 | of a motor vehicle's
violation of a provision of this Code or a | ||||||
22 | local ordinance must make the recorded images of a violation | ||||||
23 | accessible to the alleged violator by providing the alleged | ||||||
24 | violator with a website address, accessible through the | ||||||
25 | Internet. | ||||||
26 | (d) For each violation of a provision of this Code or a |
| |||||||
| |||||||
1 | local ordinance
recorded by an automated
traffic law | ||||||
2 | enforcement system, the county or municipality having
| ||||||
3 | jurisdiction shall issue a written notice of the
violation to | ||||||
4 | the registered owner of the vehicle as the alleged
violator. | ||||||
5 | The notice shall be delivered to the registered
owner of the | ||||||
6 | vehicle, by mail, within 30 days after the Secretary of State | ||||||
7 | notifies the municipality or county of the identity of the | ||||||
8 | owner of the vehicle, but in no event later than 90 days after | ||||||
9 | the violation. | ||||||
10 | (e) The notice required under subsection (d) shall include: | ||||||
11 | (1) the name and address of the registered owner of the
| ||||||
12 | vehicle; | ||||||
13 | (2) the registration number of the motor vehicle
| ||||||
14 | involved in the violation; | ||||||
15 | (3) the violation charged; | ||||||
16 | (4) the location where the violation occurred; | ||||||
17 | (5) the date and time of the violation; | ||||||
18 | (6) a copy of the recorded images; | ||||||
19 | (7) the amount of the civil penalty imposed and the | ||||||
20 | date
by which the civil penalty should be paid; | ||||||
21 | (8) a statement that recorded images are evidence of a
| ||||||
22 | violation of overtaking or passing a school bus stopped for | ||||||
23 | the purpose of receiving or discharging pupils; | ||||||
24 | (9) a warning that failure to pay the civil penalty or | ||||||
25 | to
contest liability in a timely manner is an admission of
| ||||||
26 | liability and may result in a suspension of the driving
|
| |||||||
| |||||||
1 | privileges of the registered owner of the vehicle; | ||||||
2 | (10) a statement that the person may elect to proceed | ||||||
3 | by: | ||||||
4 | (A) paying the fine; or | ||||||
5 | (B) challenging the charge in court, by mail, or by | ||||||
6 | administrative hearing; and | ||||||
7 | (11) a website address, accessible through the | ||||||
8 | Internet, where the person may view the recorded images of | ||||||
9 | the violation. | ||||||
10 | (f) If a person
charged with a traffic violation, as a | ||||||
11 | result of an automated traffic law
enforcement system under | ||||||
12 | this Section, does not pay the fine or successfully contest the | ||||||
13 | civil
penalty resulting from that violation, the Secretary of | ||||||
14 | State shall suspend the
driving privileges of the
registered | ||||||
15 | owner of the vehicle under Section 6-306.5 of this Code for | ||||||
16 | failing
to pay any fine or penalty
due and owing as a result of | ||||||
17 | a combination of 5 violations of the automated traffic law
| ||||||
18 | enforcement system or the automated speed enforcement system | ||||||
19 | under Section 11-208.8 of this Code. | ||||||
20 | (g) Based on inspection of recorded images produced by an
| ||||||
21 | automated traffic law enforcement system, a notice alleging | ||||||
22 | that the violation occurred shall be evidence of the facts | ||||||
23 | contained
in the notice and admissible in any proceeding | ||||||
24 | alleging a
violation under this Section. | ||||||
25 | (h) Recorded images made by an automated traffic law
| ||||||
26 | enforcement system are confidential and shall be made
available |
| |||||||
| |||||||
1 | only to the alleged violator and governmental and
law | ||||||
2 | enforcement agencies for purposes of adjudicating a
violation | ||||||
3 | of this Section, for statistical purposes, or for other | ||||||
4 | governmental purposes. Any recorded image evidencing a
| ||||||
5 | violation of this Section, however, may be admissible in
any | ||||||
6 | proceeding resulting from the issuance of the citation. | ||||||
7 | (i) The court or hearing officer may consider in defense of | ||||||
8 | a violation: | ||||||
9 | (1) that the motor vehicle or registration plates of | ||||||
10 | the motor
vehicle were stolen before the violation occurred | ||||||
11 | and not
under the control of or in the possession of the | ||||||
12 | owner at
the time of the violation; | ||||||
13 | (2) that the driver of the motor vehicle received a | ||||||
14 | Uniform Traffic Citation from a police officer for a | ||||||
15 | violation of Section 11-1414 of this Code within one-eighth | ||||||
16 | of a mile and 15 minutes of the violation that was recorded | ||||||
17 | by the system; | ||||||
18 | (3) that the visual signals required by Sections 12-803 | ||||||
19 | and 12-805 of this Code were damaged, not activated, not | ||||||
20 | present in violation of Sections 12-803 and 12-805, or | ||||||
21 | inoperable; and | ||||||
22 | (4) any other evidence or issues provided by municipal | ||||||
23 | or county ordinance. | ||||||
24 | (j) To demonstrate that the motor vehicle or the | ||||||
25 | registration
plates were stolen before the violation occurred | ||||||
26 | and were not under the
control or possession of the owner at |
| |||||||
| |||||||
1 | the time of the violation, the
owner must submit proof that a | ||||||
2 | report concerning the stolen
motor vehicle or registration | ||||||
3 | plates was filed with a law enforcement agency in a timely | ||||||
4 | manner. | ||||||
5 | (k) Unless the driver of the motor vehicle received a | ||||||
6 | Uniform
Traffic Citation from a police officer at the time of | ||||||
7 | the violation,
the motor vehicle owner is subject to a civil | ||||||
8 | penalty not exceeding
$150 for a first time violation or $500 | ||||||
9 | for a second or subsequent violation, plus an additional | ||||||
10 | penalty of not more than $100 for failure to pay the original | ||||||
11 | penalty in a timely manner, if the motor vehicle is recorded by | ||||||
12 | an automated traffic law
enforcement system. A violation for | ||||||
13 | which a civil penalty is imposed
under this Section is not a | ||||||
14 | violation of a traffic regulation governing
the movement of | ||||||
15 | vehicles and may not be recorded on the driving record
of the | ||||||
16 | owner of the vehicle, but may be recorded by the municipality | ||||||
17 | or county for the purpose of determining if a person is subject | ||||||
18 | to the higher fine for a second or subsequent offense. | ||||||
19 | (l) A school bus equipped with an automated traffic law
| ||||||
20 | enforcement system must be posted with a sign indicating that | ||||||
21 | the school bus is being monitored by an automated
traffic law | ||||||
22 | enforcement system. | ||||||
23 | (m) A municipality or
county that has one or more school | ||||||
24 | buses equipped with an automated traffic law
enforcement system | ||||||
25 | must provide notice to drivers by posting a list of school | ||||||
26 | districts using school buses equipped with an automated traffic |
| |||||||
| |||||||
1 | law enforcement system on the municipality or county website. | ||||||
2 | School districts that have one or more school buses equipped | ||||||
3 | with an automated traffic law enforcement system must provide | ||||||
4 | notice to drivers by posting that information on their | ||||||
5 | websites. | ||||||
6 | (n) A municipality or county operating an automated traffic | ||||||
7 | law enforcement system shall conduct a statistical analysis to | ||||||
8 | assess the safety impact in each school district using school | ||||||
9 | buses equipped with an automated traffic law enforcement system | ||||||
10 | following installation of the system. The statistical analysis | ||||||
11 | shall be based upon the best available crash, traffic, and | ||||||
12 | other data, and shall cover a period of time before and after | ||||||
13 | installation of the system sufficient to provide a | ||||||
14 | statistically valid comparison of safety impact. The | ||||||
15 | statistical analysis shall be consistent with professional | ||||||
16 | judgment and acceptable industry practice. The statistical | ||||||
17 | analysis also shall be consistent with the data required for | ||||||
18 | valid comparisons of before and after conditions and shall be | ||||||
19 | conducted within a reasonable period following the | ||||||
20 | installation of the automated traffic law enforcement system. | ||||||
21 | The statistical analysis required by this subsection shall be | ||||||
22 | made available to the public and shall be published on the | ||||||
23 | website of the municipality or county. If the statistical | ||||||
24 | analysis for the 36-month period following installation of the | ||||||
25 | system indicates that there has been an increase in the rate of | ||||||
26 | accidents at the approach to school buses monitored by the |
| |||||||
| |||||||
1 | system, the municipality or county shall undertake additional | ||||||
2 | studies to determine the cause and severity of the accidents, | ||||||
3 | and may take any action that it determines is necessary or | ||||||
4 | appropriate to reduce the number or severity of the accidents | ||||||
5 | involving school buses equipped with an automated traffic law | ||||||
6 | enforcement system. | ||||||
7 | (o) The compensation paid for an automated traffic law | ||||||
8 | enforcement system
must be based on the value of the equipment | ||||||
9 | or the services provided and may
not be based on the number of | ||||||
10 | traffic citations issued or the revenue generated
by the | ||||||
11 | system. | ||||||
12 | (p) No person who is the lessor of a motor vehicle pursuant | ||||||
13 | to a written lease agreement shall be liable for an automated | ||||||
14 | speed or traffic law enforcement system violation involving | ||||||
15 | such motor vehicle during the period of the lease; provided | ||||||
16 | that upon the request of the appropriate authority received | ||||||
17 | within 120 days after the violation occurred, the lessor | ||||||
18 | provides within 60 days after such receipt the name and address | ||||||
19 | of the lessee. The drivers license number of a lessee may be | ||||||
20 | subsequently individually requested by the appropriate | ||||||
21 | authority if needed for enforcement of this Section. | ||||||
22 | Upon the provision of information by the lessor pursuant to | ||||||
23 | this subsection, the county or municipality may issue the | ||||||
24 | violation to the lessee of the vehicle in the same manner as it | ||||||
25 | would issue a violation to a registered owner of a vehicle | ||||||
26 | pursuant to this Section, and the lessee may be held liable for |
| |||||||
| |||||||
1 | the violation. | ||||||
2 | (q) A municipality or county shall make a certified report | ||||||
3 | to the Secretary of State pursuant to Section 6-306.5 of this | ||||||
4 | Code whenever a registered owner of a vehicle has failed to pay | ||||||
5 | any
fine or penalty due and owing as a result of a combination | ||||||
6 | of 5 offenses for automated traffic
law or speed enforcement | ||||||
7 | system violations. | ||||||
8 | (r) After a municipality or county enacts an ordinance | ||||||
9 | providing for automated traffic law enforcement systems under | ||||||
10 | this Section, each school district within that municipality or | ||||||
11 | county's jurisdiction may implement an automated traffic law | ||||||
12 | enforcement system under this Section. The elected school board | ||||||
13 | for that district must approve the implementation of an | ||||||
14 | automated traffic law enforcement system. The school district | ||||||
15 | shall be responsible for entering into a contract, approved by | ||||||
16 | the elected school board of that district, with vendors for the | ||||||
17 | installation, maintenance, and operation of the automated | ||||||
18 | traffic law enforcement system. The school district must enter | ||||||
19 | into an intergovernmental agreement, approved by the elected | ||||||
20 | school board of that district, with the municipality or county | ||||||
21 | with jurisdiction over that school district for the | ||||||
22 | administration of the automated traffic law enforcement | ||||||
23 | system. The proceeds from a school district's automated traffic | ||||||
24 | law enforcement system's fines shall be divided equally between | ||||||
25 | the school district and the municipality or county | ||||||
26 | administering the automated traffic law enforcement system.
|
| |||||||
| |||||||
1 | (s) A citation issued under this Section that is dismissed | ||||||
2 | with respect to the registered owner of a vehicle under | ||||||
3 | subsection (e) of Section 30 of the Renter's Financial | ||||||
4 | Responsibility and Protection Act may be issued and delivered | ||||||
5 | by mail or other means to a car facilitation company identified | ||||||
6 | in the registered owner's affidavit of non-liability. | ||||||
7 | (Source: P.A. 98-556, eff. 1-1-14.)
| ||||||
8 | (625 ILCS 5/11-1201.1)
| ||||||
9 | Sec. 11-1201.1. Automated Railroad Crossing Enforcement | ||||||
10 | System.
| ||||||
11 | (a) For the purposes of this Section, an automated railroad | ||||||
12 | grade crossing
enforcement system is a system in a municipality | ||||||
13 | or county operated by a governmental agency that produces a | ||||||
14 | recorded image of a motor vehicle's violation of a provision of | ||||||
15 | this Code or local ordinance and is designed to obtain a clear | ||||||
16 | recorded image of the vehicle and vehicle's license plate. The | ||||||
17 | recorded image must also display the time, date, and location | ||||||
18 | of the violation. | ||||||
19 | As used in this Section, "recorded images" means images | ||||||
20 | recorded by an automated railroad grade crossing enforcement | ||||||
21 | system on: | ||||||
22 | (1) 2 or more photographs; | ||||||
23 | (2) 2 or more microphotographs; | ||||||
24 | (3) 2 or more electronic images; or | ||||||
25 | (4) a video recording showing the motor vehicle and, on |
| |||||||
| |||||||
1 | at least one image or portion of the recording, clearly | ||||||
2 | identifying the registration plate number of the motor | ||||||
3 | vehicle.
| ||||||
4 | (b) The Illinois
Commerce Commission may, in cooperation | ||||||
5 | with a
local law enforcement agency, establish in any county or | ||||||
6 | municipality an automated
railroad grade crossing enforcement | ||||||
7 | system at any railroad grade crossing equipped with a crossing | ||||||
8 | gate designated by local authorities. Local authorities | ||||||
9 | desiring the establishment of an automated railroad crossing | ||||||
10 | enforcement system must initiate the process by enacting a | ||||||
11 | local ordinance requesting the creation of such a system. After | ||||||
12 | the ordinance has been enacted, and before any additional steps | ||||||
13 | toward the establishment of the system are undertaken, the | ||||||
14 | local authorities and the Commission must agree to a plan for | ||||||
15 | obtaining, from any combination of federal, State, and local | ||||||
16 | funding sources, the moneys required for the purchase and | ||||||
17 | installation of any necessary equipment.
| ||||||
18 | (b-1) (Blank.)
| ||||||
19 | (c) For each violation of Section 11-1201 of this Code or a | ||||||
20 | local ordinance recorded by an automated railroad grade | ||||||
21 | crossing enforcement system, the county or municipality having | ||||||
22 | jurisdiction shall issue a written notice of the violation to | ||||||
23 | the registered owner of the vehicle as the alleged violator. | ||||||
24 | The notice shall be delivered to the registered owner of the | ||||||
25 | vehicle, by mail, no later than 90 days after the violation. | ||||||
26 | The notice shall include: |
| |||||||
| |||||||
1 | (1) the name and address of the registered owner of the | ||||||
2 | vehicle; | ||||||
3 | (2) the registration number of the motor vehicle | ||||||
4 | involved in the violation; | ||||||
5 | (3) the violation charged; | ||||||
6 | (4) the location where the violation occurred; | ||||||
7 | (5) the date and time of the violation; | ||||||
8 | (6) a copy of the recorded images; | ||||||
9 | (7) the amount of the civil penalty imposed and the | ||||||
10 | date by which the civil penalty should be paid; | ||||||
11 | (8) a statement that recorded images are evidence of a | ||||||
12 | violation of a railroad grade crossing; | ||||||
13 | (9) a warning that failure to pay the civil penalty or | ||||||
14 | to contest liability in a timely manner is an admission of | ||||||
15 | liability and may result in a suspension of the driving | ||||||
16 | privileges of the registered owner of the vehicle; and | ||||||
17 | (10) a statement that the person may elect to proceed | ||||||
18 | by: | ||||||
19 | (A) paying the fine; or | ||||||
20 | (B) challenging the charge in court, by mail, or by | ||||||
21 | administrative hearing.
| ||||||
22 | (d) If a person charged with a traffic violation, as a | ||||||
23 | result of an automated railroad grade crossing enforcement | ||||||
24 | system, does not pay or successfully contest the civil penalty | ||||||
25 | resulting from that violation, the Secretary of State shall | ||||||
26 | suspend the driving privileges of the registered owner of the |
| |||||||
| |||||||
1 | vehicle under Section 6-306.5 of this Code for failing to pay | ||||||
2 | any fine or penalty due and owing as a result of 5 violations | ||||||
3 | of the automated railroad grade crossing enforcement system.
| ||||||
4 | (d-1) (Blank.)
| ||||||
5 | (d-2) (Blank.)
| ||||||
6 | (e) Based on inspection of recorded images produced by an | ||||||
7 | automated railroad grade crossing enforcement system, a notice | ||||||
8 | alleging that the violation occurred shall be evidence of the | ||||||
9 | facts contained in the notice and admissible in any proceeding | ||||||
10 | alleging a violation under this Section.
| ||||||
11 | (e-1) Recorded images made by an automated railroad grade | ||||||
12 | crossing enforcement system are confidential and shall be made | ||||||
13 | available only to the alleged violator and governmental and law | ||||||
14 | enforcement agencies for purposes of adjudicating a violation | ||||||
15 | of this Section, for statistical purposes, or for other | ||||||
16 | governmental purposes. Any recorded image evidencing a | ||||||
17 | violation of this Section, however, may be admissible in any | ||||||
18 | proceeding resulting from the issuance of the citation.
| ||||||
19 | (e-2) The court or hearing officer may consider the | ||||||
20 | following in the defense of a violation:
| ||||||
21 | (1) that the motor vehicle or registration plates of | ||||||
22 | the motor vehicle were stolen before the violation occurred | ||||||
23 | and not under the control of or in the possession of the | ||||||
24 | owner at the time of the violation;
| ||||||
25 | (2) that the driver of the motor vehicle received a | ||||||
26 | Uniform Traffic Citation from a police officer at the time |
| |||||||
| |||||||
1 | of the violation for the same offense; | ||||||
2 | (3) any other evidence or issues provided by municipal | ||||||
3 | or county ordinance. | ||||||
4 | (e-3) To demonstrate that the motor vehicle or the | ||||||
5 | registration plates were stolen before the violation occurred | ||||||
6 | and were not under the control or possession of the owner at | ||||||
7 | the time of the violation, the owner must submit proof that a | ||||||
8 | report concerning the stolen motor vehicle or registration | ||||||
9 | plates was filed with a law enforcement agency in a timely | ||||||
10 | manner.
| ||||||
11 | (f) Rail crossings equipped with an automatic railroad | ||||||
12 | grade crossing
enforcement system shall be posted with a sign | ||||||
13 | visible to approaching traffic
stating that the railroad grade | ||||||
14 | crossing is being monitored, that citations
will be issued, and | ||||||
15 | the amount of the fine for violation.
| ||||||
16 | (g) The compensation paid for an automated railroad grade | ||||||
17 | crossing enforcement system must be based on the value of the | ||||||
18 | equipment or the services provided and may not be based on the | ||||||
19 | number of citations issued or the revenue generated by the | ||||||
20 | system.
| ||||||
21 | (h) (Blank.)
| ||||||
22 | (i) If any part or parts of this Section are held by a | ||||||
23 | court of competent
jurisdiction to be unconstitutional, the | ||||||
24 | unconstitutionality shall not affect
the validity of the | ||||||
25 | remaining parts of this Section. The General Assembly
hereby | ||||||
26 | declares that it would have passed the remaining parts of this |
| |||||||
| |||||||
1 | Section
if it had known that the other part or parts of this | ||||||
2 | Section would be declared
unconstitutional.
| ||||||
3 | (j) Penalty. A civil fine of
$250 shall be imposed for a | ||||||
4 | first violation of this Section, and a civil fine of $500 shall | ||||||
5 | be
imposed for a second or subsequent violation of this | ||||||
6 | Section.
| ||||||
7 | (k) A citation issued under this Section that is dismissed | ||||||
8 | with respect to the registered owner of a vehicle under | ||||||
9 | subsection (e) of Section 30 of the Renter's Financial | ||||||
10 | Responsibility and Protection Act may be issued and delivered | ||||||
11 | by mail or other means to a car facilitation company identified | ||||||
12 | in the registered owner's affidavit of non-liability. | ||||||
13 | (Source: P.A. 96-478, eff. 1-1-10.)
| ||||||
14 | Section 35. If and only if Senate Bill 2641 of the 100th | ||||||
15 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
16 | Amendment No. 4, becomes law, then the Automated Traffic | ||||||
17 | Control Systems in Highway Construction or Maintenance Zones | ||||||
18 | Act is amended by changing Section 45 as follows: | ||||||
19 | (625 ILCS 7/45)
| ||||||
20 | Sec. 45. Vehicle rental or leasing company's | ||||||
21 | identification of a renter or lessee. | ||||||
22 | (a)
A Uniform Traffic Citation issued under this Act to a | ||||||
23 | motor vehicle rental or leasing company shall be dismissed with | ||||||
24 | respect to the rental or leasing company if: |
| |||||||
| |||||||
1 | (1) the company responds to the Uniform Traffic | ||||||
2 | Citation by submitting, within 30 days of the mailing of | ||||||
3 | the citation, an affidavit of non-liability stating that, | ||||||
4 | at the time of the alleged speeding or other traffic | ||||||
5 | violation, the vehicle was in the custody and control of a | ||||||
6 | renter or lessee under the terms of a rental agreement or | ||||||
7 | lease; and | ||||||
8 | (2) the company provides the driver's license number, | ||||||
9 | name, and address of the renter or lessee. | ||||||
10 | (a-5) A Uniform Traffic Citation issued under this Act to | ||||||
11 | the registered owner of a vehicle used in a car facilitation | ||||||
12 | transaction, as defined in Section 1-110.06 of the Illinois | ||||||
13 | Vehicle Code, shall be dismissed with respect to the registered | ||||||
14 | owner if: | ||||||
15 | (1) the registered owner responds to the Uniform | ||||||
16 | Traffic Citation by submitting, within 30 days of the | ||||||
17 | mailing of the citation, an affidavit of non-liability | ||||||
18 | stating that, at the time of the alleged speeding or other | ||||||
19 | traffic violation, the vehicle was under the operation and | ||||||
20 | control of a person other than the vehicle's registered | ||||||
21 | owner under a car facilitation transaction facilitated by a | ||||||
22 | car facilitation company; and | ||||||
23 | (2) the registered owner provides proof of the | ||||||
24 | transaction facilitated by the car facilitation company | ||||||
25 | between the registered owner of the vehicle and the driver | ||||||
26 | of the vehicle during the alleged violation. |
| |||||||
| |||||||
1 | (b) A Uniform Traffic Citation dismissed with respect to a | ||||||
2 | motor vehicle rental or leasing company in accordance with | ||||||
3 | subsection (a) may then be issued and delivered by mail or | ||||||
4 | other means to the renter or lessee identified in the affidavit | ||||||
5 | of non-liability.
| ||||||
6 | (c) A Uniform Traffic Citation that is dismissed with | ||||||
7 | respect to the registered owner of a vehicle under subsection | ||||||
8 | (a-5) may be issued and delivered by mail or other means to the | ||||||
9 | car facilitation company identified in the registered owner's | ||||||
10 | affidavit of non-liability. | ||||||
11 | (Source: 10000SB2641ham003.) | ||||||
12 | Section 40. If and only if Senate Bill 2641 of the 100th | ||||||
13 | General Assembly, as amended by House Amendment No. 3 and House | ||||||
14 | Amendment No. 4, becomes law, then the Renter's Financial | ||||||
15 | Responsibility and Protection Act is amended by changing | ||||||
16 | Section 30 as follows: | ||||||
17 | (625 ILCS 27/30) | ||||||
18 | Sec. 30. Car facilitation company obligations and | ||||||
19 | liability. | ||||||
20 | (a) Notwithstanding any provision to the contrary, a rental | ||||||
21 | company that is a car facilitation company shall, when | ||||||
22 | applicable, be subject to the statutory and regulatory | ||||||
23 | obligations pertaining to all motor vehicle rental companies. | ||||||
24 | (b) If any loss or injury occurs at any time a vehicle is |
| |||||||
| |||||||
1 | under the operation and control of a person other than the | ||||||
2 | vehicle's registered owner under a car facilitation | ||||||
3 | transaction facilitated by a car facilitation company, the | ||||||
4 | company shall assume all liability of the registered owner of | ||||||
5 | the vehicle used in the car facilitation transaction and shall | ||||||
6 | be considered the vehicle's owner for all purposes. | ||||||
7 | (c) A car facilitation company continues to be liable under | ||||||
8 | subsection (b) of this Section until the vehicle is returned to | ||||||
9 | a location designated by the company, and one of the following | ||||||
10 | occur: | ||||||
11 | (1) the expiration of the car facilitation period | ||||||
12 | established for the vehicle occurs; | ||||||
13 | (2) the intent to terminate the vehicle's car | ||||||
14 | facilitation transaction is verifiably communicated to the | ||||||
15 | company; or | ||||||
16 | (3) the vehicle's registered owner takes possession | ||||||
17 | and control of the vehicle. | ||||||
18 | If any loss giving rise to a claim occurs, the car | ||||||
19 | facilitation company shall initially assume liability for a | ||||||
20 | claim in which a dispute exists as to who was in control of the | ||||||
21 | vehicle and seek indemnification if it is later determined that | ||||||
22 | the registered owner was in possession of the vehicle. | ||||||
23 | (d) At no time shall the registered owner of the vehicle or | ||||||
24 | the owner's insurer be held liable for any loss, injury, | ||||||
25 | damage, or violation involving his or her vehicle occurring | ||||||
26 | during a car facilitation transaction unless it is shown that |
| |||||||
| |||||||
1 | the registered owner was operating or in control of the vehicle | ||||||
2 | at the time of the loss, injury, damage, or violation. | ||||||
3 | (e) Notwithstanding any provision to the contrary, for the | ||||||
4 | purpose of the issuance of a civil penalty for a violation of | ||||||
5 | Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 of the | ||||||
6 | Illinois Vehicle Code, the violation shall be dismissed with | ||||||
7 | respect to the registered owner of the vehicle, and the car | ||||||
8 | facilitation company shall be considered the vehicle's owner | ||||||
9 | for purposes of violation, if: | ||||||
10 | (1) the registered owner responds to the citation by | ||||||
11 | submitting, within 30 days of the mailing of the citation, | ||||||
12 | an affidavit of non-liability stating that, at the time of | ||||||
13 | the alleged violation, the vehicle was under the operation | ||||||
14 | and control of a person other than the vehicle's registered | ||||||
15 | owner under a car facilitation transaction facilitated by a | ||||||
16 | car facilitation company; and | ||||||
17 | (2) the registered owner provides proof of the | ||||||
18 | transaction facilitated by the car facilitation company | ||||||
19 | with the driver of his or her vehicle during the alleged | ||||||
20 | violation. | ||||||
21 | (f) Nothing in this Section shall limit the liability of | ||||||
22 | the car facilitation company for any acts or omissions by the | ||||||
23 | company that result in injury to any persons as a result of the | ||||||
24 | use or operation of a vehicle during a car facilitation | ||||||
25 | transaction. | ||||||
26 | (g) For the purpose of the allocation of liability for a |
| |||||||
| |||||||
1 | private passenger vehicle used in relation to a motor vehicle | ||||||
2 | rental company that is a car facilitation company, as defined | ||||||
3 | in Section 1-110.05 of the Illinois Vehicle Code, the car | ||||||
4 | facilitation company shall assume liability if any damaged to | ||||||
5 | the vehicle occurs: | ||||||
6 | (1) at any time when the vehicle is not in possession | ||||||
7 | of the vehicle's registered owner and at the car | ||||||
8 | facilitation company's designated location or other | ||||||
9 | location designated for the car facilitation transaction | ||||||
10 | while being made available to rent; | ||||||
11 | (2) under the operation and control of a person other | ||||||
12 | than the vehicle's registered owner under a car | ||||||
13 | facilitation transaction facilitated by that company; or | ||||||
14 | (3) at the car facilitation company's designated area | ||||||
15 | or other location designated for the car facilitation | ||||||
16 | transaction not being made available to rent, but not yet | ||||||
17 | in the possession of the vehicle's registered owner. | ||||||
18 | Nothing in this subsection (g) prevents a car facilitation | ||||||
19 | company from holding a renter in a car facilitation transaction | ||||||
20 | liable to the extent permitted under this Section. | ||||||
21 | A car facilitation company continues to be liable under | ||||||
22 | this subsection (g) until the end of the car facilitation | ||||||
23 | transaction as described in subsection (c) of this Section or | ||||||
24 | as described in this subsection (g). At no time shall the | ||||||
25 | registered owner of the vehicle or the owner's insurer be | ||||||
26 | liable for any exposure, including negligent entrustment, of |
| |||||||
| |||||||
1 | the vehicle involved in a car facilitation transaction. | ||||||
2 | Except as otherwise provided in this Section or in Section | ||||||
3 | 45 of the Automated Traffic Control Systems in Highway | ||||||
4 | Construction or Maintenance Zones Act, nothing in this | ||||||
5 | subsection shall be construed to relieve the registered owner | ||||||
6 | of the vehicle from any liability imposed by any ordinance or | ||||||
7 | resolution of a unit of local government. | ||||||
8 | (h) Notwithstanding any other law and unless otherwise | ||||||
9 | excluded, an owner's insurer may exclude any and all coverage | ||||||
10 | and the duty to defend or indemnify for any claim made under a | ||||||
11 | car facilitation transaction. | ||||||
12 | (i) An owner's insurer that defends or indemnifies a claim | ||||||
13 | against its insured that is determined to be excluded under the | ||||||
14 | terms of its policy shall have the right to seek contribution | ||||||
15 | against the insurer of the car facilitation company, if the | ||||||
16 | claim is: | ||||||
17 | (1) made against the registered owner of the vehicle or | ||||||
18 | renter in the car facilitation transaction for loss or | ||||||
19 | injury that occurs during the car facilitation | ||||||
20 | transaction; and | ||||||
21 | (2) excluded under the terms of the insurer's policy. | ||||||
22 | (j) Nothing in this Section invalidates or limits an | ||||||
23 | exclusion contained in an owner's insurance policy for any | ||||||
24 | coverage included in the policy. | ||||||
25 | (k) An owner's insurer may deny issuance of, cancel, void, | ||||||
26 | terminate, rescind, or deny renewal of an insurance policy |
| |||||||
| |||||||
1 | covering a motor vehicle that has been made available for a car | ||||||
2 | facilitation transaction if the applicant or policyholder of | ||||||
3 | the insurance policy fails to provide complete and accurate | ||||||
4 | information about the use of a motor vehicle through a car | ||||||
5 | facilitation transaction as requested by the insurer during the | ||||||
6 | application or renewal process of the insurance policy. | ||||||
7 | (l) Nothing in this Section requires any owner's insurance | ||||||
8 | policy to: | ||||||
9 | (1) provide primary or excess coverage during the car | ||||||
10 | facilitation transaction; | ||||||
11 | (2) imply that any insurance policy provides coverage | ||||||
12 | for a motor vehicle during the car facilitation | ||||||
13 | transaction; or | ||||||
14 | (3) preclude an insurer from providing coverage for a | ||||||
15 | vehicle while the vehicle is made available or used through | ||||||
16 | a car facilitation transaction if the insurer elects to do | ||||||
17 | so by contract or endorsement. | ||||||
18 | (m) The car facilitation company shall collect and verify | ||||||
19 | records pertaining to the use of a vehicle, including, but not | ||||||
20 | limited to, times used, fees paid by the rentor, and revenues | ||||||
21 | received by the vehicle owner, and provide that information | ||||||
22 | upon request to the registered owner of the vehicle, the | ||||||
23 | owner's insurer, or and the insurer of a person operating the | ||||||
24 | vehicle during the car facilitation transaction when a claim | ||||||
25 | has been made against an insured involving a dispute as to | ||||||
26 | whether the insurer's policy of the registered owner of the |
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1 | vehicle or the person operating the vehicle and shall retain | ||||||
2 | the records for a reasonable period after the expiration of the | ||||||
3 | applicable personal injury statute of limitations. | ||||||
4 | (n) The car facilitation company shall have sole | ||||||
5 | responsibility for any equipment, such as a GPS system or other | ||||||
6 | special equipment, that is put in or on the vehicle to monitor | ||||||
7 | or facilitate the transaction, and shall agree to indemnify and | ||||||
8 | hold harmless the vehicle owner for any damage to or theft of | ||||||
9 | such equipment. | ||||||
10 | (o) The car facilitation company shall: | ||||||
11 | (1) verify that the registered vehicle does not have | ||||||
12 | any safety recalls on the vehicle for which the repairs | ||||||
13 | have not been made; and | ||||||
14 | (2) notify the owner of the registered vehicle of the | ||||||
15 | requirements under subsection (p) of this Section. | ||||||
16 | (p) If the registered owner of the vehicle has received an | ||||||
17 | actual notice of a safety recall on the motor vehicle, the | ||||||
18 | registered owner of the vehicle may not make the motor vehicle | ||||||
19 | available through the car facilitation company until the safety | ||||||
20 | recall repair has been made. | ||||||
21 | If a registered owner of a vehicle receives an actual | ||||||
22 | notice of a safety recall on a registered vehicle while the | ||||||
23 | registered vehicle is made available or in use through the car | ||||||
24 | facilitation company, the registered owner of the vehicle shall | ||||||
25 | remove the shared motor vehicle from participation as soon as | ||||||
26 | practicably possible, but no later than 72 hours after |
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1 | receiving the notice of the safety recall and shall not allow | ||||||
2 | the vehicle to be used in a car facilitation transaction until | ||||||
3 | the safety recall repair has been made.
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4 | (q) A citation for a violation of Section 11-208.6, | ||||||
5 | 11-208.8, 11-208.9, or 11-1201.1 of the Illinois Vehicle Code | ||||||
6 | that is dismissed with respect to the registered owner of a | ||||||
7 | vehicle under subsection (e) of this Section may be issued and | ||||||
8 | delivered by mail or other means to the car facilitation | ||||||
9 | company identified in the registered owner's affidavit of | ||||||
10 | non-liability. | ||||||
11 | (Source: 10000SB2641ham003; 10000SB2641ham004.) | ||||||
12 | Section 99. Effective date. This Act takes effect January | ||||||
13 | 1, 2019. |