SB1727 104TH GENERAL ASSEMBLY

LRB104 11950 BDA 22043 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB1727

Introduced 2/5/2025, by Sen. Napoleon Harris, III

SYNOPSIS AS INTRODUCED:

New Act
425 ILCS 30/2	from Ch. 127 1/2, par. 102
425 ILCS 30/3.5
425 ILCS 30/3.6 new
425 ILCS 30/24	from Ch. 127 1/2, par. 124
425 ILCS 35/1	from Ch. 127 1/2, par. 127
425 ILCS 35/3.5 new

Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective July 1, 2025.

A BILL FOR

AN ACT concerning fireworks.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Ground-Based Sparkler Purchaser Excise Tax Act.

Section 5. Definitions. As used in this Act:

"Affirmative act in furtherance of the evasion" means an act designed in whole or in part to (i) conceal, misrepresent, falsify, or manipulate any material fact or (ii) tamper with or destroy documents or materials related to a person's tax liability under this Act.

"Automated sales suppression device" or "zapper" means a software program that falsifies the electronic records of an electronic cash register or other point-of-sale system, including, but not limited to, transaction data and transaction reports. "Automated sales suppression device" or "zapper" includes the software program, any device that carries the software program, or an Internet link to the software program.

"Consumer distributor" means any person who distributes, offers for sale, sells, or exchanges for consideration consumer fireworks in this State to another distributor or directly to any retailer or person for resale.

"Consumer retailer" means any person who offers for sale, sells, or exchanges for consideration consumer fireworks in this State directly to any person with a consumer display permit.

"Department" means the Department of Revenue.

"Director" means the Director of Revenue.

"Electronic cash register" means a device that keeps a register or supporting documents through the use of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data in any manner.

"Ground-based sparkler" means any ground-based sparkler device that (i) is nonexplosive and nonaerial, (ii) may produce a crackling or whistling effect, and (iii) contains 75 grams or less of pyrotechnic composition per tube or a total of 500 grams or less for multiple tubes, such as cones, including showers of sparks, as well as fountains.

"Ground-based sparkler retailer" means any person that transfers the ownership of or title to ground-based sparklers to a purchaser, for the purpose of use, and not for the purpose of resale, for a valuable consideration.

"Person" means a natural individual, firm, partnership, association, joint-stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian, or other representative appointed by order of any court.

"Phantom-ware" means a hidden programming option embedded in the operating system of an electronic cash register or hardwired into an electronic cash register that can be used to create a second set of records or that can eliminate or manipulate transaction records in an electronic cash register.

"Purchase price" means the consideration paid for a purchase of ground-based sparklers, valued in money, whether received in money or otherwise, including cash, gift cards, credits, and property and shall be determined without any deduction on account of the cost of materials used, labor or service costs, or any other expense whatsoever. "Purchase price" does not include consideration paid for:

(1) any charge for a payment that is not honored by a financial institution;

(2) any finance or credit charge, penalty or charge for delayed payment, or discount for prompt payment; and

(3) any amounts added to a purchaser's bill because of charges made under the tax imposed by this Act, the Retailers' Occupation Tax Act, the Use Tax Act, the Service Occupation Tax Act, the Service Use Tax Act, or any locally imposed occupation or use tax.

"Purchaser" means a person who, through a sale at retail, acquires ground-based sparklers for a valuable consideration.

"Taxpayer" means a ground-based sparkler retailer who is required to collect the tax imposed under this Act.

"Transaction data" includes items purchased by a purchaser, the price of each item, a taxability determination for each item, a segregated tax amount for each taxed item, the amount of cash or credit tendered, the net amount returned to the customer in change, the date and time of the purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction.

"Transaction report" means a report that documents, without limitation, the sales, taxes, or fees collected, media totals, and discount voids at an electronic cash register and that is printed on a cash register tape at the end of a day or shift, or a report that documents every action at an electronic cash register and is stored electronically.

Section 10. Tax imposed.

(a) Beginning July 1, 2025, a tax is imposed upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers.

(b) The tax imposed under this Act shall be in addition to all other occupation, privilege, or excise taxes imposed by the State or by any municipal corporation or political subdivision thereof.

(c) The tax imposed under this Act shall not be imposed on any purchase by a purchaser if the ground-based sparkler retailer is prohibited by federal or State Constitution, treaty, convention, statute, or court decision from collecting the tax from the purchaser.

Section 15. Bundling of taxable and nontaxable items; prohibition; taxation. A ground-based sparkler retailer is prohibited from selling ground-based sparkler products in combination or bundled with any other items not subject to tax under this Act for one price, and each ground-based sparkler must be separately identified by quantity and price on the receipt.

If a ground-based sparkler retailer sells ground-based sparkler products in combination or bundled with items that are not subject to tax under this Act for one price in violation of the prohibition on this activity, then the tax under this Act is imposed on the purchase price of the entire bundled product.

Section 20. Collection of tax.

(a) The tax imposed by this Act shall be collected from the purchaser by the ground-based sparkler retailer at the rate stated in Section 10 with respect to ground-based sparklers sold by the ground-based sparkler retailer to the purchaser and shall be remitted to the Department as provided in Section 35. Ground-based sparkler retailers shall collect the tax from purchasers by adding the tax to the amount of the purchase price received from the purchaser for selling ground-based sparklers to the purchaser. The tax imposed by this Act shall, when collected, be stated as a distinct item separate and apart from the purchase price of the ground-based sparklers.

(b) If a ground-based sparkler retailer collects the ground-based sparkler purchaser excise tax measured by a purchase price that is not subject to the ground-based sparkler purchaser excise tax, or if a ground-based sparkler retailer, in collecting the ground-based sparkler purchaser excise tax measured by a purchase price that is subject to tax under this Act, collects more from the purchaser than the required amount of the ground-based sparkler purchaser excise tax on the transaction, the purchaser shall have a legal right to claim a refund of that amount from the ground-based sparkler retailer. If, however, that amount is not refunded to the purchaser for any reason, the ground-based sparkler retailer is liable to pay that amount to the Department.

(c) Any person purchasing ground-based sparklers subject to tax under this Act as to which there has been no charge made to them of the tax imposed by Section 10 shall make payment of the tax imposed by Section 10 in the form and manner provided by the Department not later than the 20th day of the month following the month of purchase of the ground-based sparklers.

Section 25. Registration of ground-based sparkler retailers. Every ground-based sparkler retailer required to collect the tax under this Act shall apply to the Department for a certificate of registration under this Act. All applications for registration under this Act shall be made by electronic means in the form and manner required by the Department. For that purpose, the provisions of Section 2a of the Retailers' Occupation Tax Act are incorporated into this Act to the extent not inconsistent with this Act. In addition, no certificate of registration shall be issued under this Act unless the applicant is licensed under the Retailers' Occupation Tax Act.

Section 30. Tax collected as debt owed to State. Any ground-based sparkler retailer required to collect the tax imposed by this Act shall be liable to the Department for the tax, whether the tax has been collected by the ground-based sparkler retailer, and any such tax shall constitute a debt owed by the ground-based sparkler retailer to the State. To the extent that a ground-based sparkler retailer is required to collect the tax imposed by this Act has actually collected that tax, the tax is held in trust for the benefit of the Department.

Section 35. Return and payment of tax by ground-based sparkler retailer. Each ground-based sparkler retailer that is required or authorized to collect the tax imposed by this Act shall make a return to the Department, by electronic means, on or before the 20th day of each month for the preceding calendar month stating:

(1) the ground-based sparkler retailer's name;

(2) the address of the ground-based sparkler retailer's principal place of business and the address of the principal place of business, if that is a different address, from which the ground-based sparkler retailer is engaged in the business of selling ground-based sparklers subject to tax under this Act;

(3) the total purchase price received by the ground-based sparkler retailer for ground-based sparklers subject to tax under this Act;

(4) the amount of tax due at each rate;

(5) the signature of the ground-based sparkler retailer; and

(6) any other information as the Department may reasonably require.

All returns required to be filed and payments required to be made under this Act shall be by electronic means. Ground-based sparkler retailers who demonstrate hardship in paying electronically may petition the Department to waive the electronic payment requirement.

Any amount that is required to be shown or reported on any return or other document under this Act shall, if the amount is not a whole-dollar amount, be increased to the nearest whole-dollar amount if the fractional part of a dollar is $0.50 or more and decreased to the nearest whole-dollar amount if the fractional part of a dollar is less than $0.50. If a total amount of less than $1 is payable, refundable, or creditable, the amount shall be disregarded if it is less than $0.50 and shall be increased to $1 if it is $0.50 or more.

The ground-based sparkler retailer making the return under this Section shall also pay to the Department the amount of tax imposed by this Act, less a discount of 1.75%, not to exceed $1,000 per return period, which is allowed to reimburse the ground-based sparkler retailer for the expenses incurred in keeping records, collecting tax, preparing and filing returns, remitting the tax, and supplying data to the Department upon request. No discount may be claimed by a ground-based sparkler retailer on returns not timely filed and for taxes not timely remitted. No discount may be claimed by a taxpayer for any return that is not filed electronically. No discount may be claimed by a taxpayer for any payment that is not made electronically, unless a waiver has been granted under this Section.

Notwithstanding any other provision of this Act concerning the time within which a ground-based sparkler retailer may file a return, any such ground-based sparkler retailer who ceases to engage in the kind of business that makes the person responsible for filing returns under this Act shall file a final return under this Act with the Department within one month after discontinuing the business.

If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original monthly return, the Department shall, if requested by the taxpayer, issue to the taxpayer a credit memorandum no later than 30 days after the date of payment. The credit evidenced by the credit memorandum may be assigned by the taxpayer to a similar taxpayer under this Act, in accordance with reasonable rules adopted by the Department. If no such request is made, the taxpayer may credit the excess payment against tax liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the taxpayer, the taxpayer's discount shall be reduced, if necessary, to reflect the difference between the credit taken and that actually due, and that taxpayer shall be liable for penalties and interest on the difference. If a ground-based sparkler retailer fails to sign a return within 30 days after the proper notice and demand for signature by the Department is received by the ground-based sparkler retailer, the return shall be considered valid and any amount shown to be due on the return shall be deemed assessed.

Section 40. Deposit of proceeds. From the revenue collected under Section 10, the Department shall pay 25% into the Firemen's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund.

Section 45. Recordkeeping; books and records.

(a) Every ground-based sparkler retailer, whether the ground-based sparkler retailer has obtained a certificate of registration under Section 25, shall keep complete and accurate records of ground-based sparklers held, purchased, sold, or otherwise disposed of, and shall preserve and keep all invoices, bills of lading, sales records, and copies of bills of sale, returns, and other pertinent papers and documents relating to the purchase, sale, or disposition of ground-based sparklers. Such records need not be maintained on the licensed premises but must be maintained in the State. However, all original invoices or copies thereof covering purchases of ground-based sparklers must be retained on the licensed premises for a period of 90 days after such purchase, unless the Department has granted a waiver in response to a written request in cases where records are kept at a central business location within the State. The Department shall adopt rules regarding the eligibility for a waiver, revocation of a waiver, and requirements and standards for maintenance and accessibility of records located at a central location under a waiver provided under this Section.

(b) Books, records, papers, and documents that are required by this Act to be kept shall, at all times during the usual business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. The books, records, papers, and documents for any period with respect to which the Department is authorized to issue a notice of tax liability shall be preserved until the expiration of that period.

Section 50. Violations and penalties.

(a) If the amount due is under $300, any ground-based sparkler retailer who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or files a fraudulent return, or any officer or agent of a corporation engaged in the business of selling ground-based sparklers to purchasers located in this State who signs a fraudulent return filed on behalf of the corporation, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class 4 felony.

(b) If the amount due is $300 or more, any ground-based sparkler retailer who files, or causes to be filed, a fraudulent return, or any officer or agent of a corporation engaged in the business of selling ground-based sparklers to purchasers located in this State who files or causes to be filed or signs or causes to be signed a fraudulent return filed on behalf of the corporation, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class 3 felony.

(c) Any person who violates any provision of Section 30, fails to keep books and records as required under this Act, or willfully violates a rule of the Department for the administration and enforcement of this Act is guilty of a Class 4 felony. A person commits a separate offense on each day that the person engages in business in violation of Section 30 or a rule of the Department for the administration and enforcement of this Act. If a person fails to produce the books and records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep books and records as required under this Act. A person who is unable to rebut this presumption is in violation of this Act and is subject to the penalties provided in this Section.

(d) Any person who willfully violates a rule of the Department for the administration and enforcement of this Article, is guilty of a business offense and may be fined up to $5,000.

(e) Any taxpayer or agent of a taxpayer who with the intent to defraud purports to make a payment due to the Department by issuing or delivering a check or other order upon a real or fictitious depository for the payment of money, knowing that it will not be paid by the depository, is guilty of a deceptive practice in violation of Section 17-1 of the Criminal Code of 2012.

(f) Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Section 45, is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of $1,000 for the first failure to keep books and records or failure to produce books and records for inspection, as required by Section 45, and $3,000 for each subsequent failure to keep books and records or failure to produce books and records for inspection, as required by Section 45.

(g) Any person who knowingly acts as a ground-based sparkler retailer in this State without first having obtained a certificate of registration to do so in compliance with Section 25 shall be guilty of a Class 4 felony.

(h) A person commits the offense of tax evasion under this Act when a person knowingly attempts in any manner to evade or defeat the tax imposed on the person or on any other person, or the payment thereof, and a person commits an affirmative act in furtherance of the evasion.

Two or more acts of sales tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of tax deficiency may be aggregated for purposes of determining the amount of tax that is attempted to be or is evaded and the period between the first and last acts may be alleged as the date of the offense.

(1) If the amount of tax, the assessment or payment of which is attempted to be or is evaded is less than $500, a person is guilty of a Class 4 felony.

(2) If the amount of tax, the assessment or payment of which is attempted to be or is evaded is $500 or more but less than $10,000, a person is guilty of a Class 3 felony.

(3) If the amount of tax, the assessment or payment of which is attempted to be or is evaded is $10,000 or more but less than $100,000, a person is guilty of a Class 2 felony.

(4) If the amount of tax, the assessment or payment of which is attempted to be or is evaded is $100,000 or more, a person is guilty of a Class 1 felony.

Any person who knowingly sells, purchases, installs, transfers, possesses, uses, or accesses any automated sales suppression device, zapper, or phantom-ware in this State is guilty of a Class 3 felony.

A prosecution for any act in violation of this Section may be commenced at any time within 5 years of the commission of that act.

(i) The Department may adopt rules to administer the penalties under this Section.

(j) Any person whose principal place of business is in this State and who is charged with a violation under this Section shall be tried in the county where the person's principal place of business is located unless the person asserts a right to be tried in another venue.

(k) Except as otherwise provided in subsection (h), a prosecution for a violation described in this Section may be commenced within 3 years after the commission of the act constituting the violation.

Section 55. Department administration and enforcement. The Department shall have full power to administer and enforce this Act, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax or penalty hereunder.

In the administration of, and compliance with, this Act, the Department and persons who are subject to this Act shall have the same rights, remedies, privileges, immunities, powers, and duties, and be subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 2, 3-55, 3a, 4, 5, 7, 10a, 11, 12a, 12b, 14, 15, 19, 20, 21, and 22 of the Use Tax Act and Sections 1, 2-12, 2b, 4 (except that the time limitation provisions shall run from the date when the tax is due rather than from the date when gross receipts are received), 5 (except that the time limitation provisions on the issuance of notices of tax liability shall run from the date when the tax is due rather than from the date when gross receipts are received and except that in the case of a failure to file a return required by this Act, no notice of tax liability shall be issued on and after each July 1 and January 1 covering tax due with that return during any month or period more than 6 years before that July 1 or January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6d, 7, 8, 9, 10, 11, and 12 of the Retailers' Occupation Tax Act and all of the provisions of the Uniform Penalty and Interest Act, which are not inconsistent with this Act, as fully as if those provisions were set forth herein. References in the incorporated Sections of the Retailers' Occupation Tax Act and the Use Tax Act to retailers, to sellers, or to persons engaged in the business of selling tangible personal property mean ground-based sparkler retailers when used in this Act. References in the incorporated Sections to sales of tangible personal property mean sales of ground-based sparklers subject to tax under this Act when used in this Act.

Section 60. Arrest; search and seizure without warrant. Any duly authorized employee of the Department (i) may arrest, without warrant, any person committing in their presence a violation of any of the provisions of this Act, (ii) may, without a search warrant, inspect all ground-based sparklers located in any place of the business, and (iii) may seize any ground-based sparklers in the possession of the ground-based sparkler retailer in violation of this Act. The ground-based sparklers so seized are subject to confiscation and forfeiture as provided in Sections 65 and 70.

Section 65. Seizure and forfeiture. After seizing any ground-based sparklers as provided in Section 60, the Department must hold a hearing and determine whether (i) the ground-based sparkler retailer was properly registered to sell the ground-based sparklers, (ii) the ground-based sparkler retailer possessed the ground-based sparklers in violation of this Act, or (iii) the ground-based sparkler retailer possessed the ground-based sparklers in violation of any reasonable rule adopted by the Department for the enforcement of this Act at the time of its seizure by the Department. The Department shall give not less than 20 days' notice of the time and place of the hearing to the owner of the ground-based sparklers, if the owner is known, and also to the person in whose possession the ground-based sparklers were found, if that person is known and if the person in possession is not the owner of the ground-based sparklers. If neither the owner nor the person in possession of the ground-based sparklers is known, the Department must cause publication of the time and place of the hearing to be made at least once in each week for 3 weeks successively in a newspaper of general circulation in the county where the hearing is to be held.

If, as the result of the hearing, the Department makes any of the findings listed in (i) through (iii) above, the Department must enter an order declaring the ground-based sparklers confiscated and forfeited to the State, to be held by the Department for disposal by it as provided in Section 70. The Department must give notice of the order to the owner of the ground-based sparklers, if the owner is known, and also to the person in whose possession the ground-based sparklers were found, if that person is known and if the person in possession is not the owner of the ground-based sparklers. If neither the owner nor the person in possession of the ground-based sparklers is known, the Department must cause publication of the order to be made at least once in each week for 3 weeks successively in a newspaper of general circulation in the county where the hearing was held.

Section 70. Search warrant; issuance and return; process; confiscation of ground-based sparklers; forfeitures.

(a) If a peace officer of this State or any duly authorized officer or employee of the Department has reason to believe that any violation of this Act or a rule of the Department for the administration and enforcement of this Act has occurred and that the person violating this Act or rule has in that person's possession any ground-based sparklers in violation of this Act or a rule of the Department for the administration and enforcement of this Act, that peace officer or officer or employee of the Department may file or cause to be filed a complaint in writing, verified by affidavit, with any court within whose jurisdiction the premises to be searched are situated, stating the facts upon which the belief is founded, the premises to be searched, and the property to be seized, and procure a search warrant and execute that warrant. Upon the execution of the search warrant, the peace officer, or officer or employee of the Department, executing the search warrant shall make due return of the warrant to the court issuing the warrant, together with an inventory of the property taken under the warrant. The court must then issue process against the owner of the property if the owner is known; otherwise, process must be issued against the person in whose possession the property is found, if that person is known. In case of inability to serve process upon the owner or the person in possession of the property at the time of its seizure, notice of the proceedings before the court must be given in the same manner as required by the law governing cases of attachment. Upon the return of the process duly served or upon the posting or publishing of notice made, as appropriate, the court or jury, if a jury is demanded, shall proceed to determine whether the property so seized was held or possessed in violation of this Act or a rule of the Department for the administration and enforcement of this Act. If a violation is found, judgment shall be entered confiscating the property and forfeiting it to the State and ordering its delivery to the Department. In addition, the court may tax and assess the costs of the proceedings.

(b) If any ground-based sparklers have been declared forfeited to the State by the Department and all proceedings for the judicial review of the Department's decision have terminated, the Department shall, to the extent that its decision is sustained on review, destroy such ground-based sparklers.

Section 75. Rulemaking. The Department may adopt rules in accordance with the Illinois Administrative Procedure Act and prescribe forms relating to the administration and enforcement of this Act as it deems appropriate.

Section 900. The Fireworks Regulation Act of Illinois is amended by changing Sections 2, 3.5, and 24 and by adding Section 3.6 as follows:

(425 ILCS 30/2) (from Ch. 127 1/2, par. 102)

Sec. 2. The following words and phrases, when used in this Act, shall for the purpose of this Act have the following definition and meaning:

(a) The term "fireworks" means shall mean and include any explosive composition or any substance or combination of substances, or article prepared for the purpose of producing a visible or audible effect of a temporary exhibitional nature by explosion, combustion, deflagration, or detonation. "Fireworks" includes , and shall include blank cartridges, toy cannons in which explosives are used, the type of balloons which require fire underneath to propel the same, firecrackers, torpedoes, sky rockets, Roman candles, bombs or other fireworks of like construction, and any fireworks containing any explosive compound; or any tablets or other device containing any explosive substance, or containing combustible substances producing visual effects. "Fireworks" does The term "fireworks" shall not include snake or glow worm pellets; smoke devices; sparklers; ground-based sparklers that (i) are nonexplosive and nonaerial, (ii) may produce a crackling or whistling effect, and (iii) contain 75 grams or less of pyrotechnic composition per tube or a total of 500 grams or less for multiple tubes, such as cones, including showers of sparks, as well as fountains; trick noisemakers known as "party poppers", "booby traps", "snappers", "trick matches", "cigarette loads", and "auto burglar alarms"; toy pistols, toy canes, toy guns, or other devices in which paper or plastic caps containing twenty-five hundredths grains or less of explosive compound are used, provided they are so constructed that the hand cannot come in contact with the cap when in place for the explosion; and toy pistol paper or plastic caps which contain less than twenty-five hundredths grains of explosive mixture; the sale and use of which shall be permitted at all times.

(b) "Fireworks plant" means The term "fireworks plant" shall mean and include all lands, with buildings thereon, used in connection with the manufacture or processing of fireworks, as well as storehouses located thereon for the storage of finished fireworks.

(c) "Fireworks factory building" means The term "fireworks factory building" shall mean any building or other structure in which the manufacture of fireworks, or in which any processing involving fireworks is carried on.

(d) "Magazine" means The term "magazine" shall mean any building or other structure used for the storage of explosive raw materials used in the manufacture of fireworks.

(e) "Office" means The term "Office" shall mean the Office of the State Fire Marshal.

(Source: P.A. 83-474.)

(425 ILCS 30/3.5)

Sec. 3.5. Sale and use prohibited on public property. A municipality may, by ordinance, prohibit the sale and use of sparklers or ground-based sparklers on public property.

(Source: P.A. 92-93, eff. 1-1-02.)

(425 ILCS 30/3.6 new)

Sec. 3.6. Sale of ground-based sparklers. No ground-based sparkler that (i) is nonexplosive and nonaerial, (ii) may produce a crackling or whistling effect, and (iii) contains 75 grams or less of pyrotechnic composition per tube or a total of 500 grams or less for multiple tubes, such as cones, including showers of sparks, as well as fountains, may be sold to a person under the age of 18 years.

(425 ILCS 30/24) (from Ch. 127 1/2, par. 124)

Sec. 24. The provisions of this Act shall not be construed or held to abrogate or in any way affect the power of cities, villages, and incorporated towns to regulate, restrain and prohibit the use of fireworks, firecrackers, torpedoes, Roman candles, skyrockets, ground-based sparklers, and other pyrotechnic displays within their corporate limits. The sections of this Act and every part of such sections are hereby declared to be independent sections and parts of sections, and the invalidity of any section or part thereof shall not affect any other section or part of a section. However, the retail sales of ground-based sparklers may not be further regulated, restrained, or prohibited provided that the ground-based sparkler retailer, as defined in Section 5-2, complies with the National Fire Protection Association standard, NFPA 1124, Code for the Manufacture, Transportation, Storage, and Retail Sales of Fireworks and Pyrotechnic Articles, 2006 Edition.

(Source: Laws 1935, p. 881.)

Section 905. The Pyrotechnic Use Act is amended by changing Section 1 and by adding Section 3.5 as follows:

(425 ILCS 35/1) (from Ch. 127 1/2, par. 127)

Sec. 1. Definitions. As used in this Act, the following words shall have the following meanings:

"1.3G fireworks" means those fireworks used for professional outdoor displays and classified as fireworks UN0333, UN0334, or UN0335 by the United States Department of Transportation under 49 C.F.R. 172.101.

"Consumer distributor" means any person who distributes, offers for sale, sells, or exchanges for consideration consumer fireworks in Illinois to another distributor or directly to any retailer or person for resale.

"Consumer fireworks" means those fireworks that must comply with the construction, chemical composition, and labeling regulations of the U.S. Consumer Products Safety Commission, as set forth in 16 C.F.R. Parts 1500 and 1507, and classified as fireworks UN0336 or UN0337 by the United States Department of Transportation under 49 C.F.R. 172.101. "Consumer fireworks" shall not include snake or glow worm pellets; smoke devices; trick noisemakers known as "party poppers", "booby traps", "snappers", "trick matches", "cigarette loads", and "auto burglar alarms"; sparklers; ground-based sparklers that (i) are nonexplosive and nonaerial, (ii) may produce a crackling or whistling effect, and (iii) contain 75 grams or less of pyrotechnic composition per tube or a total of 500 grams or less for multiple tubes, such as cones, including showers of sparks, as well as fountains; toy pistols, toy canes, toy guns, or other devices in which paper or plastic caps containing twenty-five hundredths grains or less of explosive compound are used, provided they are so constructed that the hand cannot come in contact with the cap when in place for the explosion; and toy pistol paper or plastic caps that contain less than twenty hundredths grains of explosive mixture; the sale and use of which shall be permitted at all times.

"Consumer fireworks display" or "consumer display" means the detonation, ignition, or deflagration of consumer fireworks to produce a visual or audible effect.

"Consumer operator" means an adult individual who is responsible for the safety, setup, and discharge of the consumer fireworks display and who has completed the training required in Section 2.2 of this Act.

"Consumer retailer" means any person who offers for sale, sells, or exchanges for consideration consumer fireworks in Illinois directly to any person with a consumer display permit.

"Display fireworks" means 1.3G or special effects fireworks or as further defined in the Pyrotechnic Distributor and Operator Licensing Act.

"Flame effect" means the detonation, ignition, or deflagration of flammable gases, liquids, or special materials to produce a thermal, physical, visual, or audible effect before the public, invitees, or licensees, regardless of whether admission is charged, in accordance with National Fire Protection Association 160 guidelines, and as may be further defined in the Pyrotechnic Distributor and Operator Licensing Act.

"Lead pyrotechnic operator" means an individual who is responsible for the safety, setup, and discharge of the pyrotechnic display or pyrotechnic service and who is licensed pursuant to the Pyrotechnic Distributor and Operator Licensing Act.

"Person" means an individual, firm, corporation, association, partnership, company, consortium, joint venture, commercial entity, state, municipality, or political subdivision of a state or any agency, department, or instrumentality of the United States and any officer, agent, or employee of these entities.

"Production company" means any person in the film, digital and video media, television, commercial, music, or theatrical stage industry who provides pyrotechnic services or pyrotechnic display services as part of a film, digital and video media, television, commercial, music, or theatrical production in the State of Illinois and is licensed by the Office pursuant to the Pyrotechnic Distributor and Operator Licensing Act.

"Pyrotechnic display" means the detonation, ignition, or deflagration of display fireworks or flame effects to produce visual or audible effects of an exhibitional nature before the public, invitees, or licensees, regardless of whether admission is charged, and as may be further defined in the Pyrotechnic Distributor and Operator Licensing Act.

"Pyrotechnic distributor" means any person who distributes display fireworks for sale in the State of Illinois or provides them as part of a pyrotechnic display service in the State of Illinois or provides only pyrotechnic services and is licensed by the Office pursuant to the Pyrotechnic Distributor and Operator Licensing Act.

"Pyrotechnic service" means the detonation, ignition, or deflagration of display fireworks, special effects, or flame effects to produce a visual or audible effect.

"Special effects fireworks" means pyrotechnic devices used for special effects by professionals in the performing arts in conjunction with theatrical, musical, or other productions that are similar to consumer fireworks in chemical compositions and construction, but are not intended for consumer use and are not labeled as such or identified as "intended for indoor use". "Special effects fireworks" are classified as fireworks UN0431 or UN0432 by the United States Department of Transportation under 49 C.F.R. 172.101.

(Source: P.A. 99-642, eff. 7-28-16.)

(425 ILCS 35/3.5 new)

Sec. 3.5. Sale of ground-based sparklers. No ground-based sparkler that (i) is nonexplosive and nonaerial, (ii) may produce a crackling or whistling effect, and (iii) contains 75 grams or less of pyrotechnic composition per tube or a total of 500 grams or less for multiple tubes, such as cones, including showers of sparks, as well as fountains, may be sold to a person under the age of 18 years.

Section 999. Effective date. This Act takes effect July 1, 2025.