Full Text of SB0514 100th General Assembly
SB0514eng 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning transportation.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 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:
| 8 | | (35 ILCS 105/3-5)
| 9 | | Sec. 3-5. Exemptions. Use of the following tangible | 10 | | personal property is exempt from the tax imposed by this Act:
| 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).
| 17 | | (7) Farm chemicals.
| 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
| 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.
| 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.
| 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 |
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| 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
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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
|
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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, |
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| 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.
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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,
|
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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, |
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| 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 |
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| 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 |
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| 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.
|
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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.
|
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| 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 |
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| 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 |
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| 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 |
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| 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
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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.
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| 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 |
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| 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. |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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; |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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.
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| 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 |
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| 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: |
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| 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 |
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| 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 |
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| 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 |
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| 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: |
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| 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. |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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.
| 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. |
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