Illinois 95th Regular Session Status: Enacted

SB 801 — REVENUE-TECH

Last action — Public Act . . . . . . . . . 95-1053

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  1. ✓
    Introduced
  2. ✓
    In Committee
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    Passed Senate
  4. ✓
    Passed House
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    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 08, 2007. Enacted.

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Advancing 54% · moderate confidence

Where this bill stands today.

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High

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  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    0 primary, 1 co-sponsors signed on.

  • Mixed recorded votes

    4 passed, 1 failed in recorded votes so far.

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Summary

Amends the Motor Fuel Tax Law. Makes a technical change in a Section concerning the short title.

Bill Text

What changed in the latest version

2014 added · 1480 removed

Plain-language change summary

The amendment to Bill SB 801 adds a new section to the Retailers' Occupation Tax Act that clarifies the rules surrounding the expiration and renewal of registration certificates for retailers. It specifies that if a retailer sells contraband, their registration could be affected, which tightens the regulations on compliance and accountability. This change is important because it aims to ensure that retailers operate within the law and helps maintain fair competition by preventing dishonest practices.

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SB0801 Engrossed LRB095 05480 BDD 25570 b AN ACT concerning revenue.
SB0801 Enrolled LRB095 05480 BDD 25570 b AN ACT concerning revenue.
The Retailers’ Occupation Tax Act is amended by changing Section 2a as follows:
The Retailers' Occupation Tax Act is amended by changing Section 2a and by adding Section 13.7 as follows:
(4) the name and address of the person or persons who will be responsible for filing returns and payment of taxes due under SB0801 Engrossed - 2 - LRB095 05480 BDD 25570 b this Act;
(4) the name and address of the person or persons who will be responsible for filing returns and payment of taxes due under SB0801 Enrolled - 2 - LRB095 05480 BDD 25570 b this Act;
Every applicant for a certificate of registration hereunder shall, at the time of filing such application, furnish a bond from a surety company authorized to do business in the State of Illinois, or an irrevocable bank letter of SB0801 Engrossed - 3 - LRB095 05480 BDD 25570 b credit or a bond signed by 2 personal sureties who have filed, with the Department, sworn statements disclosing net assets equal to at least 3 times the amount of the bond to be required of such applicant, or a bond secured by an assignment of a bank account or certificate of deposit, stocks or bonds, conditioned upon the applicant paying to the State of Illinois all moneys becoming due under this Act and under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the applicant under this Act will permit the applicant to engage in business without registering separately under such other law, ordinance or resolution.
Every applicant for a certificate of registration hereunder shall, at the time of filing such application, furnish a bond from a surety company authorized to do business in the State of Illinois, or an irrevocable bank letter of SB0801 Enrolled - 3 - LRB095 05480 BDD 25570 b credit or a bond signed by 2 personal sureties who have filed, with the Department, sworn statements disclosing net assets equal to at least 3 times the amount of the bond to be required of such applicant, or a bond secured by an assignment of a bank account or certificate of deposit, stocks or bonds, conditioned upon the applicant paying to the State of Illinois all moneys becoming due under this Act and under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the applicant under this Act will permit the applicant to engage in business without registering separately under such other law, ordinance or resolution.
The amount of security required by the Department shall be such as, in its opinion, will protect the State of Illinois against failure to pay the amount which may become due from the applicant under this Act and under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the applicant under this Act will permit the applicant to engage in SB0801 Engrossed - 4 - LRB095 05480 BDD 25570 b business without registering separately under such other law, ordinance or resolution, but the amount of the security required by the Department shall not exceed three times the amount of the applicant’s average monthly tax liability, or $50,000.00, whichever amount is lower.
The amount of security required by the Department shall be such as, in its opinion, will protect the State of Illinois against failure to pay the amount which may become due from the applicant under this Act and under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the applicant under this Act will permit the applicant to engage in SB0801 Enrolled - 4 - LRB095 05480 BDD 25570 b business without registering separately under such other law, ordinance or resolution, but the amount of the security required by the Department shall not exceed three times the amount of the applicant's average monthly tax liability, or $50,000.00, whichever amount is lower.
The expiration date of a sub-certificate of registration shall be that of the certificate of registration to which the sub-certificate SB0801 Engrossed - 5 - LRB095 05480 BDD 25570 b relates.
The expiration date of a sub-certificate of registration shall be that of the certificate of registration to which the sub-certificate SB0801 Enrolled - 5 - LRB095 05480 BDD 25570 b relates.
The Department shall promulgate regulations establishing procedures for taxpayers who file returns on a monthly basis but desire and qualify to change to a quarterly or yearly filing basis and will no longer be subject to renewal under this Section, and for taxpayers who file returns on a yearly or quarterly basis but who desire or are required to change to a monthly filing basis and will be SB0801 Engrossed - 6 - LRB095 05480 BDD 25570 b subject to renewal under this Section.
The Department shall promulgate regulations establishing procedures for taxpayers who file returns on a monthly basis but desire and qualify to change to a quarterly or yearly filing basis and will no longer be subject to renewal under this Section, and for taxpayers who file returns on a yearly or quarterly basis but who desire or are required to change to a monthly filing basis and will be SB0801 Enrolled - 6 - LRB095 05480 BDD 25570 b subject to renewal under this Section.
The Department may suspend a certificate of registration if the person to whom the certificate of registration has been issued knowingly sells contraband or counterfeit cigarettes.
The Department may suspend a certificate of registration if the Department finds that the person to whom the certificate of registration has been issued knowingly sold contraband cigarettes.
A certificate of registration issued under this Act more than 5 years before the effective date of this amendatory Act of 1989 shall expire and be subject to the renewal provisions of this Section on the next anniversary of the date of issuance SB0801 Engrossed - 7 - LRB095 05480 BDD 25570 b of such certificate which occurs more than 6 months after the effective date of this amendatory Act of 1989.
A certificate of registration issued under this Act more than 5 years before the effective date of this amendatory Act of 1989 shall expire and be subject to the renewal provisions SB0801 Enrolled - 7 - LRB095 05480 BDD 25570 b of this Section on the next anniversary of the date of issuance of such certificate which occurs more than 6 months after the effective date of this amendatory Act of 1989.
Where the same person engages in 2 or more businesses of selling tangible personal property at retail in this State, which businesses are substantially different in character or SB0801 Engrossed - 8 - LRB095 05480 BDD 25570 b engaged in under different trade names or engaged in under other substantially dissimilar circumstances (so that it is more practicable, from an accounting, auditing or bookkeeping standpoint, for such businesses to be separately registered), the Department may require or permit such person (subject to the same requirements concerning the furnishing of security as those that are provided for hereinbefore in this Section as to each application for a certificate of registration) to apply for and obtain a separate certificate of registration for each such business or for any of such businesses, under a single certificate of registration supplemented by related sub-certificates of registration.
Where the same person engages in 2 or more businesses of selling tangible personal property at retail in this State, SB0801 Enrolled - 8 - LRB095 05480 BDD 25570 b which businesses are substantially different in character or engaged in under different trade names or engaged in under other substantially dissimilar circumstances (so that it is more practicable, from an accounting, auditing or bookkeeping standpoint, for such businesses to be separately registered), the Department may require or permit such person (subject to the same requirements concerning the furnishing of security as those that are provided for hereinbefore in this Section as to each application for a certificate of registration) to apply for and obtain a separate certificate of registration for each such business or for any of such businesses, under a single certificate of registration supplemented by related sub-certificates of registration.
Any person who is registered under the "Retailers’ Occupation Tax Act" as of March 8, 1963, and who, during the 3-year period immediately prior to March 8, 1963, or during a continuous 3-year period part of which passed immediately before and the remainder of which passes immediately after March 8, 1963, has been so registered continuously and who is determined by the Department not to have been either delinquent or deficient in the payment of tax liability during that period under this Act or under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the registrant under this Act will permit the registrant to engage in business without registering separately under such other law, ordinance or resolution, shall be considered to be a Prior Continuous SB0801 Engrossed - 9 - LRB095 05480 BDD 25570 b Compliance taxpayer.
Any person who is registered under the "Retailers' Occupation Tax Act" as of March 8, 1963, and who, during the 3-year period immediately prior to March 8, 1963, or during a continuous 3-year period part of which passed immediately before and the remainder of which passes immediately after March 8, 1963, has been so registered continuously and who is determined by the Department not to have been either delinquent or deficient in the payment of tax liability during that period under this Act or under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the registrant under this Act will permit the registrant to engage in business without registering separately under such other law, ordinance or SB0801 Enrolled - 9 - LRB095 05480 BDD 25570 b resolution, shall be considered to be a Prior Continuous Compliance taxpayer.
This exemption shall continue for each such taxpayer until such time as he may be determined by the Department to be delinquent in the filing of any returns, or is determined by the Department (either through the Department’s issuance of a final assessment which has become final under the Act, or by the taxpayer’s filing of a return which admits tax that is not paid to be due) to be delinquent or deficient in the paying of any tax under this Act or under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the registrant under this Act will permit the registrant to engage in business without registering separately under such other law, ordinance or resolution, at which time that taxpayer shall become subject to all the financial responsibility requirements of this Act and, as a condition of being allowed to continue to engage in the business of selling tangible personal property at retail, shall be required to post bond or SB0801 Engrossed - 10 - LRB095 05480 BDD 25570 b other acceptable security with the Department covering liability which such taxpayer may thereafter incur.
This exemption shall continue for each such taxpayer until such time as he may be determined by the Department to be delinquent in the filing of any returns, or is determined by the Department (either through the Department's issuance of a final assessment which has become final under the Act, or by the taxpayer's filing of a return which admits tax that is not paid to be due) to be delinquent or deficient in the paying of any tax under this Act or under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the registrant under this Act will permit the registrant to engage in business without registering separately under such other law, ordinance or resolution, at which time that taxpayer shall become subject to all the financial responsibility requirements of this Act and, as a condition of being allowed to continue to engage in the business of selling tangible SB0801 Enrolled - 10 - LRB095 05480 BDD 25570 b personal property at retail, shall be required to post bond or other acceptable security with the Department covering liability which such taxpayer may thereafter incur.
In the absence of such a protest within 20 days, the Department’s decision shall become final without any further determination being made or notice given.
In the absence of such a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given.
With respect to security other than bonds (upon which the Department may sue in the event of a forfeiture), if the SB0801 Engrossed - 11 - LRB095 05480 BDD 25570 b taxpayer fails to pay, when due, any amount whose payment such security guarantees, the Department shall, after such liability is admitted by the taxpayer or established by the Department through the issuance of a final assessment that has become final under the law, convert the security which that taxpayer has furnished into money for the State, after first giving the taxpayer at least 10 days’ written notice, by registered or certified mail, to pay the liability or forfeit such security to the Department.
With respect to security other than bonds (upon which the SB0801 Enrolled - 11 - LRB095 05480 BDD 25570 b Department may sue in the event of a forfeiture), if the taxpayer fails to pay, when due, any amount whose payment such security guarantees, the Department shall, after such liability is admitted by the taxpayer or established by the Department through the issuance of a final assessment that has become final under the law, convert the security which that taxpayer has furnished into money for the State, after first giving the taxpayer at least 10 days' written notice, by registered or certified mail, to pay the liability or forfeit such security to the Department.
If the security consists of a type of stocks or other securities which are not listed on a public exchange, the Department shall sell such security to the highest and best bidder after giving at least 10 days’ notice of the date, time and place of the intended sale by publication in the "State Official Newspaper".
If the security consists of a type of stocks or other securities which are not listed on a public exchange, the Department shall sell such security to the highest and best bidder after giving at least 10 days' notice of the date, time and place of the intended sale by publication in the "State Official Newspaper".
If the Department realizes more than the amount of such liability from the security, plus the expenses incurred by the Department in converting the security into SB0801 Engrossed - 12 - LRB095 05480 BDD 25570 b money, the Department shall pay such excess to the taxpayer who furnished such security, and the balance shall be paid into the State Treasury.
If the Department realizes more than the amount of such liability from the security, plus the expenses SB0801 Enrolled - 12 - LRB095 05480 BDD 25570 b incurred by the Department in converting the security into money, the Department shall pay such excess to the taxpayer who furnished such security, and the balance shall be paid into the State Treasury.
The Department shall make a final determination of the taxpayer’s outstanding tax liability as expeditiously as possible after his final tax return has been filed;
The Department shall make a final determination of the taxpayer's outstanding tax liability as expeditiously as possible after his final tax return has been filed;
if the Department cannot make such final determination within 45 days after receiving the final tax return, within such period it shall so notify the taxpayer, stating its reasons therefor.
if the Department cannot make such final determination within 45 days after receiving the final tax return, within such period it shall so notify the taxpayer, stating its reasons SB0801 Enrolled - 13 - LRB095 05480 BDD 25570 b therefor.
SB0801 Engrossed - 13 - LRB095 05480 BDD 25570 b (Source:
(Source:
7-29-99.) Section 5.
7-29-99.) (35 ILCS 120/13.7 new) Sec.
The Cigarette Tax Act is amended by changing Sections 1, 3, 3-10, 4, 20, and 21 and by adding Sections 3-15, 4d, and 4g as follows:
13.7.
Rulemaking.
Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules;
any purported rule not so adopted, for whatever reason, is unauthorized.
Section 5.
The Cigarette Tax Act is amended by changing Sections 1, 3, 3-10, 4, 20, and 21 and by adding Sections 3-15, 4d, and 29.5 as follows:
Any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, and the wrapper or cover of which is made of paper or any other substance or material except tobacco.
Any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other SB0801 Enrolled - 14 - LRB095 05480 BDD 25570 b ingredient, and the wrapper or cover of which is made of paper or any other substance or material except tobacco.
(d) cigarettes that are manufactured, fabricated, assembled, processed, packaged, or labeled by any person other than (i) the owner of the trademark rights in the SB0801 Engrossed - 14 - LRB095 05480 BDD 25570 b cigarette brand or (ii) a person that is directly or indirectly authorized by such owner;
(d) cigarettes that are manufactured, fabricated, assembled, processed, packaged, or labeled by any person other than (i) the owner of the trademark rights in the cigarette brand or (ii) a person that is directly or indirectly authorized by such owner;
or (e) cigarettes imported into the United States, or otherwise distributed, in violation of the federal Imported Cigarette Compliance Act of 2000 (Title IV of Public Law 106-476).
(e) cigarettes imported into the United States, or otherwise distributed, in violation of the federal Imported Cigarette Compliance Act of 2000 (Title IV of Public Law 106-476);
or (f) cigarettes that have false manufacturing labels.
"Prior Continuous Compliance Taxpayer" means any person who is licensed under this Act and who, having been a licensee for a continuous period of 5 years, is determined by the Department not to have been either delinquent or deficient in the payment of tax liability during that period or otherwise in violation of this Act.
"Prior Continuous Compliance Taxpayer" means any person who is licensed under this Act and who, having been a licensee SB0801 Enrolled - 15 - LRB095 05480 BDD 25570 b for a continuous period of 5 years, is determined by the Department not to have been either delinquent or deficient in the payment of tax liability during that period or otherwise in violation of this Act.
In calculating the consecutive period of time described herein for qualification as a "prior continuous compliance taxpayer", a consecutive period of time of qualifying compliance immediately prior to the effective date of this amendatory Act of 1987 shall be SB0801 Engrossed - 15 - LRB095 05480 BDD 25570 b credited to any licensee who became licensed on or before the effective date of this amendatory Act of 1987.
In calculating the consecutive period of time described herein for qualification as a "prior continuous compliance taxpayer", a consecutive period of time of qualifying compliance immediately prior to the effective date of this amendatory Act of 1987 shall be credited to any licensee who became licensed on or before the effective date of this amendatory Act of 1987.
(1) Any person engaged in the business of selling cigarettes in this State who brings or causes to be brought into this State from without this State any original packages of cigarettes, on which original packages there is no authorized evidence underneath a sealed transparent wrapper showing that the tax liability imposed by this Act has been paid or assumed by the out-of-State seller of such cigarettes, for sale or other disposition in the course of such business.
(1) Any person engaged in the business of selling cigarettes in this State who brings or causes to be brought into this State from without this State any original packages of cigarettes, on which original packages there is no SB0801 Enrolled - 16 - LRB095 05480 BDD 25570 b authorized evidence underneath a sealed transparent wrapper showing that the tax liability imposed by this Act has been paid or assumed by the out-of-State seller of such cigarettes, for sale or other disposition in the course of such business.
(3) Any person who makes, manufactures or fabricates cigarettes outside this State, which cigarettes are placed in SB0801 Engrossed - 16 - LRB095 05480 BDD 25570 b original packages contained in sealed transparent wrappers, for delivery or shipment into this State, and who elects to qualify and is accepted by the Department as a distributor under Section 4b of this Act.
(3) Any person who makes, manufactures or fabricates cigarettes outside this State, which cigarettes are placed in original packages contained in sealed transparent wrappers, for delivery or shipment into this State, and who elects to qualify and is accepted by the Department as a distributor under Section 4b of this Act.
"Retailer" means any person who engages in the making of transfers of the ownership of, or title to, cigarettes to a purchaser for use or consumption and not for resale in any form, for a valuable consideration.
"Retailer" means any person who engages in the making of transfers of the ownership of, or title to, cigarettes to a SB0801 Enrolled - 17 - LRB095 05480 BDD 25570 b purchaser for use or consumption and not for resale in any form, for a valuable consideration.
SB0801 Engrossed - 17 - LRB095 05480 BDD 25570 b "Retailer" shall be construed to include any person who engages in the making of transfers of the ownership of, or title to, cigarettes to a purchaser, for use or consumption by any other person to whom such purchaser may transfer the cigarettes without a valuable consideration, except a person who transfers to residents incarcerated in penal institutions or resident patients of a State-operated mental health facility ownership of cigarettes made, manufactured or fabricated as part of a correctional industries program.
"Retailer" shall be construed to include any person who engages in the making of transfers of the ownership of, or title to, cigarettes to a purchaser, for use or consumption by any other person to whom such purchaser may transfer the cigarettes without a valuable consideration, except a person who transfers to residents incarcerated in penal institutions or resident patients of a State-operated mental health facility ownership of cigarettes made, manufactured or fabricated as part of a correctional industries program.
"Stamp" or "stamps" mean the indicia required to be placed on a pack of cigarettes that evidence payment of the tax on cigarettes under Section 2 of this Act (35 ILCS 130/2), or the indicia used to indicate that the cigarettes are intended for a sale or distribution within this State that is exempt from State tax under any applicable provision of law.
"Stamp" or "stamps" mean the indicia required to be affixed on a pack of cigarettes that evidence payment of the tax on cigarettes under Section 2 of this Act (35 ILCS 130/2), or the indicia used to indicate that the cigarettes are intended for a sale or distribution within this State that is exempt from SB0801 Enrolled - 18 - LRB095 05480 BDD 25570 b State tax under any applicable provision of law.
453.3) SB0801 Engrossed - 18 - LRB095 05480 BDD 25570 b Sec.
453.3) Sec.
Any stamp required by this Act shall note whether the State tax under Section 2 of this Act (35 ILCS 130/2) was paid or whether the pack of cigarettes was not subject to such tax.
Any stamp required by this Act shall note whether the State tax under Section 2 of this Act (35 ILCS 130/2) was paid.
No stamp or imprint may be affixed to, or made upon, any package of cigarettes unless that package complies with all requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
SB0801 Enrolled - 19 - LRB095 05480 BDD 25570 b No stamp or imprint may be affixed to, or made upon, any package of cigarettes unless that package complies with all requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
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A person may not affix a stamp on a package of cigarettes, cigarette papers, wrappers, or tubes if that individual package has been marked for export outside the United States with a SB0801 Engrossed - 19 - LRB095 05480 BDD 25570 b label or notice in compliance with Section 290.185 of Title 27 of the Code of Federal Regulations.
A person may not affix a stamp on a package of cigarettes, cigarette papers, wrappers, or tubes if that individual package has been marked for export outside the United States with a label or notice in compliance with Section 290.185 of Title 27 of the Code of Federal Regulations.
Prior to shipment to another person, each licensed distributor or out-of-state manufacturer holding a permit shall apply a stamp to each pack of cigarettes imported, distributed, or sold whether or not such cigarettes are subject to State tax under Section 2 of this Act (35 ILCS 130/2) or any other provision of State law, provided that a distributor or out-of-state manufacturer may only apply a tax stamp to a pack of cigarettes purchased or obtained directly from a licensed distributor or an out-of-state manufacturer holding a permit.
Prior to shipment to another person, each licensed distributor or out-of-state manufacturer holding a permit shall apply a stamp to each pack of cigarettes imported, distributed, or sold whether or not such cigarettes are subject to State tax under Section 2 of this Act (35 ILCS 130/2) or any other provision of State law, provided that a distributor or out-of-state manufacturer may only apply a tax stamp to a pack of cigarettes purchased or obtained directly SB0801 Enrolled - 20 - LRB095 05480 BDD 25570 b from a licensed distributor or an out-of-state manufacturer holding a permit.
Any person that ships or otherwise causes to be delivered unstamped packs of cigarettes into, within, or from this State shall ensure that the invoice or equivalent documentation and SB0801 Engrossed - 20 - LRB095 05480 BDD 25570 b the bill of lading or freight bill for the shipment identifies the true name and address of the cosignor or seller, the true name and address of the cosignee or purchaser, and the quantity by brand style of the cigarettes so transported, provided that this Section shall not be construed as to impose any requirement or liability upon any common or contract carrier.
Any person that ships or otherwise causes to be delivered unstamped packs of cigarettes into, within, or from this State shall ensure that the invoice or equivalent documentation and the bill of lading or freight bill for the shipment identifies the true name and address of the cosignor or seller, the true name and address of the cosignee or purchaser, and the quantity by brand style of the cigarettes so transported, provided that this Section shall not be construed as to impose any requirement or liability upon any common or contract carrier.
Beginning on the effective date of this amendatory Act of the 92nd General Assembly and through June 30, 2002, persons holding valid licenses as distributors may purchase cigarette tax stamps up to an amount equal to 115% of the distributor’s average monthly cigarette tax stamp purchases over the 12 calendar months prior to the effective date of this amendatory Act of the 92nd General Assembly.
Beginning on the effective date of this amendatory Act of the 92nd General Assembly and through June 30, 2002, persons holding valid licenses as distributors may purchase cigarette SB0801 Enrolled - 21 - LRB095 05480 BDD 25570 b tax stamps up to an amount equal to 115% of the distributor's average monthly cigarette tax stamp purchases over the 12 calendar months prior to the effective date of this amendatory Act of the 92nd General Assembly.
Provided that such distributor has filed with the SB0801 Engrossed - 21 - LRB095 05480 BDD 25570 b Department, and has received the Department’s approval of, a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 80% of such distributor’s average monthly tax liability to the Department under this Act during the preceding calendar year or $500,000, whichever is less.
Provided that such distributor has filed with the Department, and has received the Department's approval of, a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 80% of such distributor's average monthly tax liability to the Department under this Act during the preceding calendar year or $500,000, whichever is less.
The bond shall be conditioned upon the distributor’s payment of amount of any 21-day draft which the Department accepts from that distributor for the delivery of stamps to that distributor under this Act.
The bond shall be conditioned upon the distributor's payment of amount of any 21-day draft which the Department accepts from that distributor for the delivery of stamps to that distributor under this Act.
The distributor’s failure to pay any such draft, when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the amount of such draft.
The distributor's failure to pay any such draft, when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the SB0801 Enrolled - 22 - LRB095 05480 BDD 25570 b amount of such draft.
Provided that such distributor has filed with the Department, and has received the Department’s approval of, SB0801 Engrossed - 22 - LRB095 05480 BDD 25570 b a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 150% of such distributor’s average monthly tax liability to the Department under this Act during the preceding calendar year or $750,000, whichever is less, except that as to bonds filed on or after January 1, 1987, such additional bond shall be in an amount equal to 100% of such distributor’s average monthly tax liability under this Act during the preceding calendar year or $750,000, whichever is less.
Provided that such distributor has filed with the Department, and has received the Department's approval of, a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 150% of such distributor's average monthly tax liability to the Department under this Act during the preceding calendar year or $750,000, whichever is less, except that as to bonds filed on or after January 1, 1987, such additional bond shall be in an amount equal to 100% of such distributor's average monthly tax liability under this Act during the preceding calendar year or $750,000, whichever is less.
The bond shall be conditioned upon the distributor’s payment of the amount of any 30-day draft which the Department accepts from that distributor for the delivery of stamps to that distributor under this Act.
The bond shall be conditioned upon the distributor's payment of the amount of any 30-day draft which the Department accepts from that distributor for the delivery of stamps to that SB0801 Enrolled - 23 - LRB095 05480 BDD 25570 b distributor under this Act.
The distributor’s failure to pay any such draft, when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the amount of such draft.
The distributor's failure to pay any such draft, when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the amount of such draft.
This exemption shall continue for each such taxpayer until such time as he may be determined by the Department to be delinquent in the filing of any SB0801 Engrossed - 23 - LRB095 05480 BDD 25570 b returns, or is determined by the Department (either through the Department’s issuance of a final assessment which has become final under the Act, or by the taxpayer’s filing of a return which admits tax to be due that is not paid) to be delinquent or deficient in the paying of any tax under this Act, at which time that taxpayer shall become subject to the bond requirements of this Section and, as a condition of being allowed to continue to engage in the business licensed under this Act, shall be required to furnish bond to the Department in such form as provided in this Section.
This exemption shall continue for each such taxpayer until such time as he may be determined by the Department to be delinquent in the filing of any returns, or is determined by the Department (either through the Department's issuance of a final assessment which has become final under the Act, or by the taxpayer's filing of a return which admits tax to be due that is not paid) to be delinquent or deficient in the paying of any tax under this Act, at which time that taxpayer shall become subject to the bond requirements of this Section and, as a condition of being allowed to continue to engage in the business licensed under this Act, shall be required to furnish bond to the Department in such form as provided in this Section.
Any taxpayer who fails to pay an admitted or established liability under this Act may also be required to post bond or other acceptable security with the Department guaranteeing the payment of such admitted or established liability.
Any taxpayer who fails to pay SB0801 Enrolled - 24 - LRB095 05480 BDD 25570 b an admitted or established liability under this Act may also be required to post bond or other acceptable security with the Department guaranteeing the payment of such admitted or established liability.
In the absence of such a protest filed within the time allowed by law, the Department’s SB0801 Engrossed - 24 - LRB095 05480 BDD 25570 b decision shall become final without any further determination being made or notice given.
In the absence of such a protest filed within the time allowed by law, the Department's decision shall become final without any further determination being made or notice given.
The Department shall make a final determination of the taxpayer’s outstanding tax liability as expeditiously as possible after his final tax return has been filed.
The Department shall make a final determination of the taxpayer's outstanding tax liability as expeditiously as possible after his final tax SB0801 Enrolled - 25 - LRB095 05480 BDD 25570 b return has been filed.
No distributor may affix revenue tax stamps to original packages of cigarettes by imprinting tax meter stamps SB0801 Engrossed - 25 - LRB095 05480 BDD 25570 b thereon unless such distributor has first obtained permission from the Department to employ this method of affixation.
No distributor may affix revenue tax stamps to original packages of cigarettes by imprinting tax meter stamps thereon unless such distributor has first obtained permission from the Department to employ this method of affixation.
Illinois cigarette manufacturers who place their cigarettes in original packages which are contained inside a sealed transparent wrapper, and similar out-of-State cigarette manufacturers who elect to qualify and are accepted by the Department as distributors under Section 4b of this Act, shall pay the taxes imposed by this Act by remitting the amount thereof to the Department by the 5th day of each month covering cigarettes shipped or otherwise delivered in Illinois to purchasers during the preceding calendar month.
Illinois cigarette manufacturers who place their cigarettes in original packages which are contained inside a sealed transparent wrapper, and similar out-of-State cigarette manufacturers who elect to qualify and are accepted by the Department as distributors under Section 4b of this Act, shall pay the taxes imposed by this Act by remitting the amount thereof to the Department by the 5th day of each month covering cigarettes shipped or otherwise delivered in Illinois to SB0801 Enrolled - 26 - LRB095 05480 BDD 25570 b purchasers during the preceding calendar month.
Such imprinted language shall SB0801 Engrossed - 26 - LRB095 05480 BDD 25570 b acknowledge the manufacturer’s payment of or liability for the tax imposed by this Act with respect to the distribution of such cigarettes.
Such imprinted language shall acknowledge the manufacturer's payment of or liability for the tax imposed by this Act with respect to the distribution of such cigarettes.
A distributor shall not affix, or cause to be affixed, any stamp or imprint to a package of cigarettes, as provided for in this Section, if the tobacco product manufacturer, as defined in Section 10 of the Tobacco Product Manufacturers’ Escrow Act, that made or sold the cigarettes has failed to become a participating manufacturer, as defined in subdivision (a)(1) of Section 15 of the Tobacco Product Manufacturers’ Escrow Act, or has failed to create a qualified escrow fund for any cigarettes manufactured by the tobacco product manufacturer and sold in this State or otherwise failed to bring itself into compliance with subdivision (a)(2) of Section 15 of the Tobacco Product Manufacturers’ Escrow Act.
A distributor shall not affix, or cause to be affixed, any stamp or imprint to a package of cigarettes, as provided for in this Section, if the tobacco product manufacturer, as defined in Section 10 of the Tobacco Product Manufacturers' Escrow Act, that made or sold the cigarettes has failed to become a participating manufacturer, as defined in subdivision (a)(1) of Section 15 of the Tobacco Product Manufacturers' Escrow Act, or has failed to create a qualified escrow fund for any cigarettes manufactured by the tobacco product manufacturer and sold in this State or otherwise failed to bring itself into compliance with subdivision (a)(2) of Section 15 of the Tobacco Product Manufacturers' Escrow Act.
(Source:
SB0801 Enrolled - 27 - LRB095 05480 BDD 25570 b (Source:
SB0801 Engrossed - 27 - LRB095 05480 BDD 25570 b (i) bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "For Export Only", "U.S.
(i) bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "For Export Only", "U.S.
(aa) all requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
(aa) all requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the federal SB0801 Enrolled - 28 - LRB095 05480 BDD 25570 b Cigarette Labeling and Advertising Act, 15 U.S.C.
or SB0801 Engrossed - 28 - LRB095 05480 BDD 25570 b (D) any cigarettes for which there has not been submitted to the Secretary of the U.S.
or (D) any cigarettes for which there has not been submitted to the Secretary of the U.S.
1333;
SB0801 Enrolled - 29 - LRB095 05480 BDD 25570 b 1333;
On the first business day of each month, each person licensed to affix the State tax stamp to cigarettes shall file with the Department, for all cigarettes imported into the United States to which the person has affixed the tax SB0801 Engrossed - 29 - LRB095 05480 BDD 25570 b stamp in the preceding month:
On the first business day of each month, each person licensed to affix the State tax stamp to cigarettes shall file with the Department, for all cigarettes imported into the United States to which the person has affixed the tax stamp in the preceding month:
(2) a statement, signed by the person under penalty of perjury, which shall be treated as confidential by the Department and exempt from disclosure under the Freedom of Information Act, identifying the brand and brand styles of all such cigarettes, the quantity of each brand style of such cigarettes, the supplier of such cigarettes, and the person or persons, if any, to whom such cigarettes have been conveyed for resale;
(2) a statement, signed by the person under penalty of perjury, which shall be treated as confidential by the Department and exempt from disclosure under the Freedom of Information Act, identifying the brand and brand styles of all such cigarettes, the quantity of each brand style of SB0801 Enrolled - 30 - LRB095 05480 BDD 25570 b such cigarettes, the supplier of such cigarettes, and the person or persons, if any, to whom such cigarettes have been conveyed for resale;
SB0801 Engrossed - 30 - LRB095 05480 BDD 25570 b (A) the package health warning and ingredient reporting requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
(A) the package health warning and ingredient reporting requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
(1) Upon finding that a distributor has committed any of the acts prohibited by subsection (a), knowing or having reason to know that he or she has done so, or has failed to comply with any requirement of subsection (b), the Department may revoke or suspend the license or licenses of any distributor pursuant to the procedures set forth in Section 6 and impose on the distributor a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes involved or $5,000.
(1) Upon finding that a distributor has committed any of the acts prohibited by subsection (a), knowing or having reason to know that he or she has done so, or has failed to SB0801 Enrolled - 31 - LRB095 05480 BDD 25570 b comply with any requirement of subsection (b), the Department may revoke or suspend the license or licenses of any distributor pursuant to the procedures set forth in Section 6 and impose on the distributor a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes involved or $5,000.
(2) Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this State in violation of this Section shall be deemed contraband under this Act and are subject to seizure and forfeiture as provided in this Act, and all SB0801 Engrossed - 31 - LRB095 05480 BDD 25570 b such cigarettes seized and forfeited shall be destroyed.
(2) Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this State in violation of this Section shall be deemed contraband under this Act and are subject to seizure and forfeiture as provided in this Act, and all such cigarettes seized and forfeited shall be destroyed.
For purposes of the Trademark Registration and Protection Act and the Counterfeit Trademark Act, cigarettes imported or reimported into the United States for sale or distribution under any trade name, trade dress, or trademark that is the same as, or is confusingly similar to, any trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be presumed to have been purchased outside of the ordinary channels of trade.
For purposes of the Trademark Registration and Protection Act and the Counterfeit Trademark Act, cigarettes imported or reimported into the United States for sale or distribution under any trade name, trade dress, or trademark that is the same as, or is confusingly similar to, any trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be presumed to have been purchased SB0801 Enrolled - 32 - LRB095 05480 BDD 25570 b outside of the ordinary channels of trade.
provided that, at the request of the Director of Revenue or the Director’s duly authorized agent, the State police and all local police authorities shall enforce the provisions of this Section.
provided that, at the request of the Director of Revenue or the Director's duly authorized agent, the State police and all local police authorities shall enforce the provisions of this Section.
The Attorney General has concurrent power with the State’s Attorney of any county to enforce this Section.
The Attorney General has concurrent power with the State's Attorney of any county to enforce this Section.
(2) For the purpose of enforcing this Section, the Director of Revenue and any agency to which the Director SB0801 Engrossed - 32 - LRB095 05480 BDD 25570 b has delegated enforcement responsibility pursuant to subdivision (f)(1) may request information from any State or local agency and may share information with and request information from any federal agency and any agency of any other state or any local agency of any other state.
(2) For the purpose of enforcing this Section, the Director of Revenue and any agency to which the Director has delegated enforcement responsibility pursuant to subdivision (f)(1) may request information from any State or local agency and may share information with and request information from any federal agency and any agency of any other state or any local agency of any other state.
and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney’s fees.
and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney's fees.
If the trier of fact finds that the violation is flagrant, it may increase recovery to an amount not in excess of 3 times the actual damages sustained by reason of the violation.
If the trier of fact finds that the violation is flagrant, it may increase recovery to an amount not in excess of 3 times the actual damages SB0801 Enrolled - 33 - LRB095 05480 BDD 25570 b sustained by reason of the violation.
1555(b) SB0801 Engrossed - 33 - LRB095 05480 BDD 25570 b and any implementing regulations;
1555(b) and any implementing regulations;
Criminal and civil penalties.
Criminal penalties.
(a) Civil penalties.
(1) Distributors and manufacturers.
Except as otherwise provided in this Section, a first violation of any provision of this Act by a manufacturer or distributor shall, in addition to any other penalty provided in this Act, be punishable by a fine of $5,000 for each separate violation, which shall be recovered, with costs of suit, in a civil action.
Any subsequent violation of any provision of this Act by a manufacturer or distributor shall be punishable by a fine of $10,000 for each separate violation.
In no case shall the fine imposed under this paragraph exceed 10 times the retail value of the cigarettes.
(2) Retailers.
Except as otherwise provided in this Section, a first violation of any provision of this Act by SB0801 Engrossed - 34 - LRB095 05480 BDD 25570 b a retailer shall, in addition to any other penalty provided in this Act, be punishable by a fine of $1,000 for each separate violation, which shall be recovered, with costs of suit, in a civil action.
Any subsequent violation of any provision of this Act by a retailer shall be punishable by a fine of $2,000 for each separate violation.
In no case shall the fine imposed under this paragraph exceed 10 times the retail value of the cigarettes.
(3) Failure to pay tax.
Any person that fails to pay any tax imposed by this State at the time prescribed by law or regulations shall, in addition to any other penalty provided in this Act, be liable to a penalty of 3 times the tax due but unpaid, to help defray the costs of detection and investigation and any consequential damages.
In no case shall the fine imposed under this paragraph exceed 10 times the retail value of the cigarettes.
(4) Civil forfeiture.
(A) All cigarettes which are held for sale or distribution within this State in violation of the requirements of this Act shall be forfeited to this State.
All cigarettes forfeited to this State under this Act shall be destroyed.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the Department in any investigation regarding SB0801 Engrossed - 35 - LRB095 05480 BDD 25570 b such cigarettes.
(B) Any person that, with intent to defraud the State:
(i) fails to keep or make any record, return, report, or inventory required by this Act;
(ii) keeps or makes any false or fraudulent record, return, report, or inventory required by this Act;
(iii) refuses to pay any tax imposed by this Act;
or (iv) attempts in any manner to evade or defeat the requirements of this Act shall forfeit to the State all fixtures, equipment, and other materials with a substantial connection to such conduct.
(C) A distributor or retailer shall not be required to forfeit fixtures, equipment, and all other materials and personal property on the premises if such distributor or retailer:
(i) acted in good faith;
(ii) was not involved in or aware of the unlawful activity prohibited by this Act;
and (iii) did all that reasonably could be expected under the circumstances to prevent violations of this Act.
(5) Notwithstanding any other provision of law, the Department may use proceeds from civil penalties imposed SB0801 Engrossed - 36 - LRB095 05480 BDD 25570 b under this Section to offset necessary and reasonable expenses incurred in the detection and investigation of the failure of any person to pay any cigarette tax imposed by this State.
(b) Criminal penalties.
Whoever intentionally fails to comply with any of the requirements of this Act or regulations prescribed hereunder shall, in addition to any other penalty provided in this Act, for each such offense, be guilty of a Class 3 felony.
Whoever intentionally fails to comply with any of the requirements of this Act or regulations prescribed hereunder shall, in addition to any other penalty provided in this Act, for each such offense, be guilty of a SB0801 Enrolled - 34 - LRB095 05480 BDD 25570 b Class 3 felony.
(B) A person who commits a subsequent knowing violation shall be guilty of a Class 3 felony and shall have his or her license, permit, or sub-certificate revoked by the Department.
(B) A person who commits a subsequent knowing violation shall be guilty of a Class 3 felony and shall have his or her license, permit, or certificate of registration revoked by the Department.
In no case shall the fine imposed under this paragraph exceed ten times the SB0801 Engrossed - 37 - LRB095 05480 BDD 25570 b retail value of the cigarettes.
In no case shall the fine imposed under this paragraph exceed ten times the retail value of the cigarettes.
(5) The penalties provided in paragraph (3) shall not apply where a licensed distributor is in possession of contraband cigarettes as a result of such cigarettes being returned to the distributor by a retailer if such distributor promptly notified appropriate law enforcement authorities.
SB0801 Enrolled - 35 - LRB095 05480 BDD 25570 b (5) The penalties provided in paragraph (3) shall not apply where a licensed distributor is in possession of contraband cigarettes as a result of such cigarettes being returned to the distributor by a retailer if such distributor promptly notified appropriate law enforcement authorities.
(A) Notwithstanding any other provision of law, the possession for sale of contraband cigarettes by a manufacturer, distributor, or retailer shall, after notice and hearing, result in the forfeiture to this State of the product and related machinery and equipment used in the production of contraband cigarettes, or to falsely mark cigarettes to reflect the payment of excise taxes.
(A) Notwithstanding any other provision of law, the knowing possession for sale of contraband cigarettes by a manufacturer, distributor, or retailer shall, after notice and hearing, result in the forfeiture to this State of the product and related machinery and equipment used in the production of contraband cigarettes, or to falsely mark cigarettes to reflect the payment of excise taxes.
(B) The knowing sale or possession for sale of SB0801 Engrossed - 38 - LRB095 05480 BDD 25570 b contraband cigarettes shall, after notice and hearing, result in the seizure of all related machinery and equipment.
(B) The knowing sale or possession for sale of contraband cigarettes shall, after notice and hearing, result in the seizure of all related machinery and equipment.
Distributor’s license.
Distributor's license.
No person may engage in business as a distributor of cigarettes in this State within the meaning of the first 2 definitions of distributor in Section 1 of this Act without first having obtained a license therefor from the Department.
No person may engage in SB0801 Enrolled - 36 - LRB095 05480 BDD 25570 b business as a distributor of cigarettes in this State within the meaning of the first 2 definitions of distributor in Section 1 of this Act without first having obtained a license therefor from the Department.
SB0801 Engrossed - 39 - LRB095 05480 BDD 25570 b (c) Such other additional information as the Department may lawfully require by its rules and regulations.
(c) Such other additional information as the Department may lawfully require by its rules and regulations.
The annual license fee payable to the Department for each distributor’s license shall be $250.
The annual license fee payable to the Department for each distributor's license shall be $250.
Every applicant who is required to procure a distributor’s license shall file with his application a joint and several bond.
Every applicant who is required to procure a distributor's license shall file with his application a joint and several bond.
Such bond shall be executed to the Department of Revenue, with good and sufficient surety or sureties residing or licensed to do business within the State of Illinois, in the amount of $2,500, conditioned upon the true and faithful compliance by the licensee with all of the provisions of this Act.
Such bond shall be executed to the Department of Revenue, with good and sufficient surety or sureties residing or SB0801 Enrolled - 37 - LRB095 05480 BDD 25570 b licensed to do business within the State of Illinois, in the amount of $2,500, conditioned upon the true and faithful compliance by the licensee with all of the provisions of this Act.
A separate application for license shall be made, a separate annual license fee paid, and a separate bond filed, for each place of business at which a person who is required to procure a distributor’s license under this Section proposes to engage in business as a distributor in Illinois under this Act.
A separate application for license shall be made, a separate annual license fee paid, and a separate bond filed, for each place of business at which a person who is required to procure a distributor's license under this Section proposes to engage in business as a distributor in Illinois under this Act.
The following are ineligible to receive a distributor’s license under this Act:
The following are ineligible to receive a distributor's license under this Act:
(1) a person who is not of good character and SB0801 Engrossed - 40 - LRB095 05480 BDD 25570 b reputation in the community in which he resides;
(1) a person who is not of good character and reputation in the community in which he resides;
(4) a person, or any person who owns more than 15 percent of the ownership interests in a person or a related party who:
(4) a person, or any person who owns more than 15 SB0801 Enrolled - 38 - LRB095 05480 BDD 25570 b percent of the ownership interests in a person or a related party who:
(b) had a license under this Act revoked within the past two years by the Department for willful misconduct relating to stolen or contraband cigarettes or has been convicted of a State or federal crime, punishable by imprisonment of one year or more, relating to stolen or contraband SB0801 Engrossed - 41 - LRB095 05480 BDD 25570 b cigarettes;
(b) had a license under this Act revoked within the past two years by the Department for willful misconduct relating to stolen or contraband cigarettes or has been convicted of a State or federal crime, punishable by imprisonment of one year or more, relating to stolen or contraband cigarettes;
(c) is a distributor who manufactures cigarettes who is neither (i) a participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement" as defined in Sections 10 of the Tobacco Products Manufacturers’ Escrow Act and the Tobacco Products Manufacturers’ Escrow Enforcement Act of 2003 (30 ILCS 168/10 and 30 ILCS 167/10);
(c) is a distributor who manufactures cigarettes who is neither (i) a participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement" as defined in Sections 10 of the Tobacco Products Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 (30 ILCS 168/10 and 30 ILCS 167/10);
nor (ii) in full compliance with Tobacco Products Manufacturers’ Escrow Act and the Tobacco Products Manufacturers’ Escrow Enforcement Act of 2003 (30 ILCS 168/ and 30 ILCS 167/);
nor (ii) in full compliance with Tobacco Products Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 (30 ILCS 168/ and 30 ILCS 167/);
(d) has been found to have willfully imported or caused to be imported into the United States for sale or distribution any cigarette in violation of 19 U.S.C.
(d) has been found to have willfully imported SB0801 Enrolled - 39 - LRB095 05480 BDD 25570 b or caused to be imported into the United States for sale or distribution any cigarette in violation of 19 U.S.C.
or (f) has willfully made a material false statement in the application or has willfully failed to produce records required to be SB0801 Engrossed - 42 - LRB095 05480 BDD 25570 b maintained by this Act.
or (f) has willfully made a material false statement in the application or has willfully failed to produce records required to be maintained by this Act.
The Department, upon receipt of an application, license fee and bond in proper form, from a person who is eligible to receive a distributor’s license under this Act, shall issue to such applicant a license in form as prescribed by the Department, which license shall permit the applicant to which it is issued to engage in business as a distributor at the place shown in his application.
The Department, upon receipt of an application, license fee and bond in proper form, from a person who is eligible to receive a distributor's license under this Act, shall issue to such applicant a license in form as prescribed by the Department, which license shall permit the applicant to which it is issued to engage in business as a distributor at the place shown in his application.
Such license shall be conspicuously displayed in the place of business conducted by the licensee in Illinois under such license.
Such license shall be conspicuously displayed in the place of business conducted by SB0801 Enrolled - 40 - LRB095 05480 BDD 25570 b the licensee in Illinois under such license.
Upon receiving a request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing in conformity with the SB0801 Engrossed - 43 - LRB095 05480 BDD 25570 b provisions of this Act and then issue its final administrative decision in the matter to that person.
Upon receiving a request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to that person.
In the absence of a protest and request for a hearing within 20 days, the Department’s decision shall become final without any further determination being made or notice given.
In the absence of a protest and request for a hearing within 20 days, the Department's decision shall become final without any further determination being made or notice given.
A distributor or manufacturer may sell or distribute cigarettes to a person located or doing business within this State only if such person is a licensed distributor or retailer holding a certificate of registration.
A distributor or manufacturer may sell or distribute cigarettes to a person located or doing business within this State only if such person SB0801 Enrolled - 41 - LRB095 05480 BDD 25570 b is a licensed distributor or a retailer holding a certificate of registration.
(35 ILCS 130/4g new) Sec.
4g.
Maintenance of and publication of list of licensees and permittees whose licenses or permits have been suspended, cancelled, or revoked.
Within 30 days after the effective date of this amendatory Act of the 95th General Assembly, the Department shall create and maintain a website setting forth the identity of all persons whose licenses or permits have been suspended, cancelled, or revoked under this SB0801 Engrossed - 44 - LRB095 05480 BDD 25570 b Act within the past 3 years, itemized by type of license, permit, or and shall update the website within 30 days after the date the Department suspends, cancels, or revokes any person’s license or permit.
The Department shall, at a minimum, include on the website the legal name, the business locations, the unique numerical identifier issued prior to the suspension, cancellation, or revocation of the license or permit, and any name under which such licensee or permittee regularly does business.
Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his, her or its possession any original package of cigarettes, not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original package as required by this Act, or any vending device containing such original packages to which stamps have not been affixed, or on which an authorized substitute for stamps has not been imprinted underneath the sealed transparent wrapper of such original packages, as required by this Act, he may file or cause to be filed his complaint in writing, verified by affidavit, with any court within whose jurisdiction the premises to be searched are situated, stating the facts upon which such belief is founded, SB0801 Engrossed - 45 - LRB095 05480 BDD 25570 b the premises to be searched, and the property to be seized, and procure a search warrant and execute the same.
Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his, her or its possession any original package of cigarettes, not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original package as required by this Act, or any vending device containing such original packages to which stamps have not been affixed, or on which an authorized substitute for stamps has not been imprinted underneath the sealed transparent wrapper of such original packages, as required by this Act, he may file or cause to be filed his complaint in writing, verified by affidavit, with any court within whose jurisdiction the premises to be searched are situated, stating the facts upon which such belief is founded, the premises to be searched, and the property to be seized, and procure a search warrant and execute the same.
Upon the execution of such search warrant, the peace officer, or officer or employee of the Department, executing such search warrant shall make due return thereof to the court issuing the same, together with an inventory of the property taken thereunder.
Upon the execution of such search warrant, the peace officer, or officer or employee of the Department, executing such search warrant shall make due return thereof to the court issuing the same, SB0801 Enrolled - 42 - LRB095 05480 BDD 25570 b together with an inventory of the property taken thereunder.
In case of a finding that the original packages seized were not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the SB0801 Engrossed - 46 - LRB095 05480 BDD 25570 b provisions of this Act, or that any vending device so seized contained at the time of its seizure original packages not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act, judgment shall be entered confiscating and forfeiting the property to the State and ordering its delivery to the Department, and in addition thereto, the court shall have power to tax and assess the costs of the proceedings.
In case of a finding that the original packages seized were not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act, or that any vending device so seized contained at the time of its seizure original packages not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act, judgment shall be entered confiscating SB0801 Enrolled - 43 - LRB095 05480 BDD 25570 b and forfeiting the property to the State and ordering its delivery to the Department, and in addition thereto, the court shall have power to tax and assess the costs of the proceedings.
SB0801 Engrossed - 47 - LRB095 05480 BDD 25570 b Upon making such a sale of original packages of cigarettes which were not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act, the Department shall affix a distinctive stamp to each of the original packages so sold indicating that the same are sold pursuant to the provisions of this Section.
Upon making such a sale of original packages of cigarettes which were not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act, the Department shall affix a distinctive stamp to each of the original packages so sold indicating that SB0801 Enrolled - 44 - LRB095 05480 BDD 25570 b the same are sold pursuant to the provisions of this Section.
(a) When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 18a of this Act, and when all proceedings for the judicial review of the Department’s decision have terminated, the Department shall, to the extent that its decision is sustained on review, destroy, or maintain and use such property in an undercover capacity, or sell such property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer.
(a) When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 18a of this Act, and when all proceedings for the judicial review of the Department's decision have terminated, the Department shall, to the extent that its decision is sustained on review, destroy, or maintain and use such property in an undercover capacity, or sell such property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer.
(b) The Department may, prior to any destruction of SB0801 Engrossed - 48 - LRB095 05480 BDD 25570 b cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes in order to assist the Department in any investigation regarding such cigarettes.
(b) The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes in order to assist the Department in any investigation regarding such cigarettes.
If no complaint for review, as provided in Section 8 of this Act, has been filed within the time required by the Administrative Review Law, and if no stay order has been entered thereunder, the Department shall proceed to sell the property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer.
If no complaint for review, as provided in Section 8 of this Act, has been filed within the time required SB0801 Enrolled - 45 - LRB095 05480 BDD 25570 b by the Administrative Review Law, and if no stay order has been entered thereunder, the Department shall proceed to sell the property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer.
5-19-06.) (35 ILCS 130/9c rep.) (35 ILCS 130/28 rep.) SB0801 Engrossed - 49 - LRB095 05480 BDD 25570 b Section 10.
5-19-06.) (35 ILCS 130/29.5 new) Sec.
29.5.
Rulemaking.
Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules;
any purported rule not so adopted, for whatever reason, SB0801 Enrolled - 46 - LRB095 05480 BDD 25570 b is unauthorized.
(35 ILCS 130/9c rep.) (35 ILCS 130/28 rep.) Section 10.
The Prevention of Cigarette Sales to Minors Act is amended by changing Sections 5 and 10 and by adding Sections 2, 6, 7, 8, 9, 20, 25, and 30 as follows:
The Cigarette Use Tax Act is amended by changing Sections 1, 3-10, 4, 26, and 27 and by adding Sections 3-15 and 35.5 as follows:
(35 ILCS 135/1) (from Ch.
120, par.
453.31) Sec.
1.
For the purpose of this Act, unless otherwise required by the context:
"Use" means the exercise by any person of any right or power over cigarettes incident to the ownership or possession thereof, other than the making of a sale thereof in the course of engaging in a business of selling cigarettes and shall include the keeping or retention of cigarettes for use.
"Brand Style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette or packaging.
"Cigarette" means any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any SB0801 Enrolled - 47 - LRB095 05480 BDD 25570 b other ingredient, and the wrapper or cover of which is made of paper or any other substance or material except tobacco.
"Contraband cigarettes" means:
(a) cigarettes that do not bear a required tax stamp under this Act;
(b) cigarettes for which any required federal taxes have not been paid;
(c) cigarettes that bear a counterfeit tax stamp;
(d) cigarettes that are manufactured, fabricated, assembled, processed, packaged, or labeled by any person other than (i) the owner of the trademark rights in the cigarette brand or (ii) a person that is directly or indirectly authorized by such owner;
(e) cigarettes imported into the United States, or otherwise distributed, in violation of the federal Imported Cigarette Compliance Act of 2000 (Title IV of Public Law 106-476);
or (f) cigarettes that have false manufacturing labels.
"Person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, however formed, limited liability company, or a receiver, executor, administrator, trustee, guardian or other representative appointed by order of any court.
"Department" means the Department of Revenue.
"Sale" means any transfer, exchange or barter in any manner SB0801 Enrolled - 48 - LRB095 05480 BDD 25570 b or by any means whatsoever for a consideration, and includes and means all sales made by any person.
"Original Package" means the individual packet, box or other container whatsoever used to contain and to convey cigarettes to the consumer.
"Distributor" means any and each of the following:
a.
Any person engaged in the business of selling cigarettes in this State who brings or causes to be brought into this State from without this State any original packages of cigarettes, on which original packages there is no authorized evidence underneath a sealed transparent wrapper showing that the tax liability imposed by this Act has been paid or assumed by the out-of-State seller of such cigarettes, for sale in the course of such business.
b.
Any person who makes, manufactures or fabricates cigarettes in this State for sale, except a person who makes, manufactures or fabricates cigarettes for sale to residents incarcerated in penal institutions or resident patients or a State-operated mental health facility.
c.
Any person who makes, manufactures or fabricates cigarettes outside this State, which cigarettes are placed in original packages contained in sealed transparent wrappers, for delivery or shipment into this State, and who elects to qualify and is accepted by the Department as a distributor under Section 7 of this Act.
"Distributor" does not include any person who transfers SB0801 Enrolled - 49 - LRB095 05480 BDD 25570 b cigarettes to a not-for-profit research institution that conducts tests concerning the health effects of tobacco products and who does not offer the cigarettes for resale.
"Distributor maintaining a place of business in this State", or any like term, means any distributor having or maintaining within this State, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent operating within this State under the authority of the distributor or its subsidiary, irrespective of whether such place of business or agent is located here permanently or temporarily, or whether such distributor or subsidiary is licensed to transact business within this State.
"Business" means any trade, occupation, activity or enterprise engaged in or conducted in this State for the purpose of selling cigarettes.
"Prior Continuous Compliance Taxpayer" means any person who is licensed under this Act and who, having been a licensee for a continuous period of 5 years, is determined by the Department not to have been either delinquent or deficient in the payment of tax liability during that period or otherwise in violation of this Act.
Also, any taxpayer who has, as verified by the Department, continuously complied with the condition of his bond or other security under provisions of this Act of a period of 5 consecutive years shall be considered to be a "prior continuous compliance taxpayer".
In calculating the SB0801 Enrolled - 50 - LRB095 05480 BDD 25570 b consecutive period of time described herein for qualification as a "prior continuous compliance taxpayer", a consecutive period of time of qualifying compliance immediately prior to the effective date of this amendatory Act of 1987 shall be credited to any licensee who became licensed on or before the effective date of this amendatory Act of 1987.
"Stamp" or "stamps" mean the indicia required to be affixed on a pack of cigarettes that evidence payment of the tax on cigarettes under Section 2 of this Act (35 ILCS 130/2), or the indicia used to indicate that the cigarettes are intended for a sale or distribution within this State that is exempt from State tax under any applicable provision of law.
"Within this State" means within the exterior limits of the State of Illinois and includes all territory within these limits owned by or ceded to the United States of America.
"Related party" means any person that is associated with any other person because he or she:
(a) is an officer or director of a business;
(b) is legally recognized as a partner in business;
or (c) is directly or indirectly controlled by another.
(Source:
P.A.
95-462, eff.
8-27-07.) (35 ILCS 135/3-10) Sec.
3-10.
Cigarette enforcement.
(a) Prohibitions.
It is unlawful for any person:
(1) to sell or distribute in this State;
to acquire, SB0801 Enrolled - 51 - LRB095 05480 BDD 25570 b hold, own, possess, or transport, for sale or distribution in this State;
or to import, or cause to be imported into this State for sale or distribution in this State:
(A) any cigarettes the package of which:
(i) bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "For Export Only", "U.S.
Tax Exempt", "For Use Outside U.S.", or similar wording;
or (ii) does not comply with:
(aa) all requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
1333;
and (bb) all federal trademark and copyright laws;
(B) any cigarettes imported into the United States in violation of 26 U.S.C.
5754 or any other federal law, or implementing federal regulations;
SB0801 Enrolled - 52 - LRB095 05480 BDD 25570 b (C) any cigarettes that such person otherwise knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States;
or (D) any cigarettes for which there has not been submitted to the Secretary of the U.S.
Department of Health and Human Services the list or lists of the ingredients added to tobacco in the manufacture of the cigarettes required by the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
1335a;
(2) to alter the package of any cigarettes, prior to sale or distribution to the ultimate consumer, so as to remove, conceal, or obscure:
(A) any statement, label, stamp, sticker, or notice described in subdivision (a)(1)(A)(i) of this Section;
(B) any health warning that is not specified in, or does not conform with the requirements of, the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
1333;
or (3) to affix any stamp required pursuant to this Act to the package of any cigarettes described in subdivision (a)(1) of this Section or altered in violation of subdivision (a)(2);
or.
(4) to knowingly possess, or possess for sale, contraband cigarettes.
SB0801 Enrolled - 53 - LRB095 05480 BDD 25570 b (b) Documentation.
On the first business day of each month, each person licensed to affix the State tax stamp to cigarettes shall file with the Department, for all cigarettes imported into the United States to which the person has affixed the tax stamp in the preceding month:
(1) a copy of:
(A) the permit issued pursuant to the Internal Revenue Code, 26 U.S.C.
5713, to the person importing the cigarettes into the United States allowing the person to import the cigarettes;
and (B) the customs form containing, with respect to the cigarettes, the internal revenue tax information required by the U.S.
Bureau of Alcohol, Tobacco and Firearms;
(2) a statement, signed by the person under penalty of perjury, which shall be treated as confidential by the Department and exempt from disclosure under the Freedom of Information Act, identifying the brand and brand styles of all such cigarettes, the quantity of each brand style of such cigarettes, the supplier of such cigarettes, and the person or persons, if any, to whom such cigarettes have been conveyed for resale;
and a separate statement, signed by the individual under penalty of perjury, which shall not be treated as confidential or exempt from disclosure, separately identifying the brands and brand styles of such cigarettes;
and SB0801 Enrolled - 54 - LRB095 05480 BDD 25570 b (3) a statement, signed by an officer of the manufacturer or importer under penalty of perjury, certifying that the manufacturer or importer has complied with:
(A) the package health warning and ingredient reporting requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
1333 and 1335a, with respect to such cigarettes;
and (B) the provisions of Exhibit T of the Master Settlement Agreement entered in the case of People of the State of Illinois v.
Philip Morris, et al.
(Circuit Court of Cook County, No.
96-L13146), including a statement indicating whether the manufacturer is, or is not, a participating tobacco manufacturer within the meaning of Exhibit T.
(c) Administrative sanctions.
(1) Upon finding that a distributor has committed any of the acts prohibited by subsection (a), knowing or having reason to know that he or she has done so, or has failed to comply with any requirement of subsection (b), the Department may revoke or suspend the license or licenses of any distributor pursuant to the procedures set forth in Section 6 and impose on the distributor a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes involved or $5,000.
(2) Cigarettes that are acquired, held, owned, SB0801 Enrolled - 55 - LRB095 05480 BDD 25570 b possessed, transported in, imported into, or sold or distributed in this State in violation of this Section shall be deemed contraband under this Act and are subject to seizure and forfeiture as provided in this Act, and all such cigarettes seized and forfeited shall be destroyed.
Such cigarettes shall be deemed contraband whether the violation of this Section is knowing or otherwise.
(d) Unfair trade practices.
A violation of subsection (a) or subsection (b) of this Section shall constitute an unlawful practice as provided in the Consumer Fraud and Deceptive Business Practices Act.
(e) Unfair cigarette sales.
For purposes of the Trademark Registration and Protection Act and the Counterfeit Trademark Act, cigarettes imported or reimported into the United States for sale or distribution under any trade name, trade dress, or trademark that is the same as, or is confusingly similar to, any trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be presumed to have been purchased outside of the ordinary channels of trade.
(f) General provisions.
(1) This Section shall be enforced by the Department;
provided that, at the request of the Director of Revenue or the Director's duly authorized agent, the State police and all local police authorities shall enforce the provisions of this Section.
The Attorney General has concurrent power SB0801 Enrolled - 56 - LRB095 05480 BDD 25570 b with the State's Attorney of any county to enforce this Section.
(2) For the purpose of enforcing this Section, the Director of Revenue and any agency to which the Director has delegated enforcement responsibility pursuant to subdivision (f)(1) may request information from any State or local agency and may share information with and request information from any federal agency and any agency of any other state or any local agency of any other state.
(3) In addition to any other remedy provided by law, including enforcement as provided in subdivision (a)(1), any person may bring an action for appropriate injunctive or other equitable relief for a violation of this Section;
actual damages, if any, sustained by reason of the violation;
and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney's fees.
If the trier of fact finds that the violation is flagrant, it may increase recovery to an amount not in excess of 3 times the actual damages sustained by reason of the violation.
(g) Definitions.
As used in this Section:
"Importer" means that term as defined in 26 U.S.C.
5702(1).
"Package" means that term as defined in 15 U.S.C.
1332(4).
(h) Applicability.
(1) This Section does not apply to:
(A) cigarettes allowed to be imported or brought SB0801 Enrolled - 57 - LRB095 05480 BDD 25570 b into the United States for personal use;
and (B) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C.
1555(b) and any implementing regulations;
except that this Section shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.
(2) The penalties provided in this Section are in addition to any other penalties imposed under other provision of law.
(Source:
P.A.
91-810, eff.
6-13-00.) (35 ILCS 135/3-15 new) Sec.
3-15.
Criminal penalties.
(1) Fraudulent offenses.
Whoever intentionally fails to comply with any of the requirements of this Act or regulations prescribed hereunder shall, in addition to any other penalty provided in this Act, for each such offense, be guilty of a Class 3 felony.
(2) Knowing offenses.
Whoever, knowingly violates any of the requirements of this Act or regulations prescribed hereunder shall, in addition to any other penalty provided in this Act, for each such offense, be guilty of a Class 4 felony.
(3) Penalties for contraband.
Notwithstanding any other provision of law, the possession for sale of contraband SB0801 Enrolled - 58 - LRB095 05480 BDD 25570 b cigarettes by a manufacturer, distributor, or retailer shall be punishable as follows:
(A) A person who commits a first knowing violation shall be guilty of a Class 4 felony.
(B) A person who commits a subsequent knowing violation shall be guilty of a Class 3 felony and shall have his or her license, permit, or certificate of registration revoked by the Department.
In no case shall the fine imposed under this paragraph exceed ten times the retail value of the cigarettes.
(4) For purposes of this Section, the term contraband cigarettes includes cigarettes that have false manufacturing labels or packs of cigarettes bearing counterfeit tax stamps.
Any contraband cigarette seized by this State shall be destroyed.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the Department in any investigation regarding such cigarettes.
(5) The penalties provided in paragraph (3) shall not apply where a licensed distributor is in possession of contraband cigarettes as a result of such cigarettes being returned to the distributor by a retailer if such distributor promptly notified appropriate law enforcement authorities.
(6) Criminal forfeiture.
(A) Notwithstanding any other provision of law, the SB0801 Enrolled - 59 - LRB095 05480 BDD 25570 b knowing possession for sale of contraband cigarettes by a manufacturer, distributor, or retailer shall, after notice and hearing, result in the forfeiture to this State of the product and related machinery and equipment used in the production of contraband cigarettes, or to falsely mark cigarettes to reflect the payment of excise taxes.
(B) The knowing sale or possession for sale of contraband cigarettes shall, after notice and hearing, result in the seizure of all related machinery and equipment.
(C) All cigarettes forfeited to this State under this Section shall be destroyed.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the Department in any investigation regarding such cigarettes.
(35 ILCS 135/4) (from Ch.
120, par.
453.34) Sec.
4.
Distributor's license.
A distributor maintaining a place of business in this State, if required to procure a license or allowed to obtain a permit as a distributor under the Cigarette Tax Act, need not obtain an additional license or permit under this Act, but shall be deemed to be sufficiently licensed or registered by virtue of his being licensed or registered under the Cigarette Tax Act.
Every distributor maintaining a place of business in this SB0801 Enrolled - 60 - LRB095 05480 BDD 25570 b State, if not required to procure a license or allowed to obtain a permit as a distributor under the Cigarette Tax Act, shall make a verified application to the Department (upon a form prescribed and furnished by the Department) for a license to act as a distributor under this Act.
In completing such application, the applicant shall furnish such information as the Department may reasonably require.
The annual license fee payable to the Department for each distributor's license shall be $250.
The purpose of such annual license fee is to defray the cost, to the Department, of serializing cigarette tax stamps.
The applicant for license shall pay such fee to the Department at the time of submitting the application for license to the Department.
Such applicant shall file, with his application, a joint and several bond.
Such bond shall be executed to the Department of Revenue, with good and sufficient surety or sureties residing or licensed to do business within the State of Illinois, in the amount of $2,500, conditioned upon the true and faithful compliance by the licensee with all of the provisions of this Act.
Such bond, or a reissue thereof, or a substitute therefor, shall be kept in effect during the entire period covered by the license.
A separate application for license shall be made, a separate annual license fee paid, and a separate bond filed, for each place of business at or from which the applicant proposes to act as a distributor under this Act and for which the applicant is not required to procure a SB0801 Enrolled - 61 - LRB095 05480 BDD 25570 b license or allowed to obtain a permit as a distributor under the Cigarette Tax Act.
The following are ineligible to receive a distributor's license under this Act:
(1) a person who is not of good character and reputation in the community in which he resides;
(2) a person who has been convicted of a felony under any Federal or State law, if the Department, after investigation and a hearing, if requested by the applicant, determines that such person has not been sufficiently rehabilitated to warrant the public trust;
(3) a corporation, if any officer, manager or director thereof, or any stockholder or stockholders owning in the aggregate more than 5% of the stock of such corporation, would not be eligible to receive a license hereunder for any reason.
(4) a person, or any person who owns more than 15 percent of the ownership interests in a person or a related party who:
(a) owes, at the time of application, $500 or more in delinquent cigarette taxes that have been determined by law to be due and unpaid, unless the license applicant has entered into an agreement approved by the Department to pay the amount due;
(b) had a license under this Act revoked within the past 2 years by the Department for willful misconduct SB0801 Enrolled - 62 - LRB095 05480 BDD 25570 b relating to stolen or contraband cigarettes or has been convicted of a State or federal crime, punishable by imprisonment of one year or more, relating to stolen or contraband cigarettes;
(c) is a distributor who manufactures cigarettes who is neither (i) a participating manufacturer as defined in subsection II(jj) of the "Master Settlement Agreement" as defined in Sections 10 of the Tobacco Products Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 (30 ILCS 168/10 and 30 ILCS 167/10);
nor (ii) in full compliance with Tobacco Products Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 (30 ILCS 168/ and 30 ILCS 167/);
(d) has been found to have willfully imported or caused to be imported into the United States for sale or distribution any cigarette in violation of 19 U.S.C.
1681a;
(e) has been found to have willfully imported or caused to be imported into the United States for sale or distribution or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the Federal Cigarette Labeling and Advertising Act (15 U.S.C.
1331, et seq.);
or SB0801 Enrolled - 63 - LRB095 05480 BDD 25570 b (f) has willfully made a material false statement in the application or has willfully failed to produce records required to be maintained by this Act.
Upon approval of such application and bond and payment of the required annual license fee, the Department shall issue a license to the applicant.
Such license shall permit the applicant to engage in business as a distributor at or from the place shown in his application.
All licenses issued by the Department under this Act shall be valid for not to exceed one year after issuance unless sooner revoked, canceled or suspended as in this Act provided.
No license issued under this Act is transferable or assignable.
Such license shall be conspicuously displayed at the place of business for which it is issued.
Any person aggrieved by any decision of the Department under this Section may, within 20 days after notice of the decision, protest and request a hearing.
Upon receiving a request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to that person.
In the absence of a protest and request for a hearing within 20 days, the Department's decision shall become final without any further determination being made or notice given.
(Source:
P.A.
91-901, eff.
1-1-01;
92-322, eff.
1-1-02.) SB0801 Enrolled - 64 - LRB095 05480 BDD 25570 b (35 ILCS 135/26) (from Ch.
120, par.
453.56) Sec.
26.
Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his, her or its possession any original package of cigarettes, not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages, as required by this Act, or any vending device containing such original packages to which stamps have not been affixed, or on which an authorized substitute for stamps has not been imprinted underneath the sealed transparent wrapper of such original packages, as required by this Act, he may file or cause to be filed his complaint in writing, verified by affidavit, with any circuit court within whose jurisdiction the premises to be searched are situated, stating the facts upon which such belief is founded, the premises to be searched, and the property to be seized, and procure a search warrant and execute the same.
Upon the execution of such search warrant, the peace officer, or officer or employee of the Department, executing such search warrant shall make due return thereof to the court issuing the same, together with an inventory of the property taken thereunder.
The court shall thereupon issue process against the owner of such property if he is known;
otherwise, such process shall be issued against the person in whose possession the property so SB0801 Enrolled - 65 - LRB095 05480 BDD 25570 b taken is found, if such person is known.
In case of inability to serve such process upon the owner or the person in possession of the property at the time of its seizure, as hereinbefore provided, notice of the proceedings before the court shall be given as required by the statutes of the State governing cases of Attachment.
Upon the return of the process duly served or upon the posting or publishing of notice made, as hereinabove provided, the court or jury, if a jury shall be demanded, shall proceed to determine whether or not such property so seized was held or possessed in violation of this Act, or whether, if a vending device has been so seized, it contained at the time of its seizure original packages not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act.
In case of a finding that the original packages seized were not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act, or that any vending device so seized contained at the time of its seizure original packages not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act, judgment shall be entered confiscating and forfeiting the property to the State and ordering its delivery to the Department, and in addition thereto, the court shall have power to tax and assess the costs of the proceedings.
SB0801 Enrolled - 66 - LRB095 05480 BDD 25570 b When any original packages or any cigarette vending device shall have been declared forfeited to the State by any court, as hereinbefore provided, and when such confiscated and forfeited property shall have been delivered to the Department, as provided in this Act, the said Department shall destroy, or maintain and use such property in an undercover capacity.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the Department in any investigation regarding such cigarettes., or sell such property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer;
provided, however, that if the value of such property to be sold at any one time shall be $500 or more, such property shall be sold only to the highest and best bidder on such terms and conditions and on open competitive bidding after public advertisement, in such manner and for such terms as the Department, by rule, may prescribe.
Upon making such a sale of original packages of cigarettes which were not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act, the Department shall affix a distinctive stamp to each of the original packages so sold indicating that the same are sold pursuant to the provisions of this Section.
(Source:
P.A.
94-776, eff.
5-19-06.) SB0801 Enrolled - 67 - LRB095 05480 BDD 25570 b (35 ILCS 135/27) (from Ch.
120, par.
453.57) Sec.
27.
Destruction or use of forfeited property.
When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 25 of this Act, and when all proceedings for the judicial review of the Department's decision have terminated, the Department shall, to the extent that its decision is sustained on review, destroy, or maintain and use such property in an undercover capacity.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the Department in any investigation regarding such cigarettes., or sell such property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer;
provided, however, that if the value of such property to be sold at any one time shall be Five Hundred Dollars ($500) or more, such property shall be sold only to the highest and best bidder on such terms and conditions and on open competitive bidding after public advertisement, in such manner and for such terms as the Department, by rule, may prescribe.
If no complaint for review, as provided in Section 21 of this Act, has been filed within the time required by the "Administrative Review Law," and if no stay order has been entered thereunder, the Department shall proceed to sell said SB0801 Enrolled - 68 - LRB095 05480 BDD 25570 b property for the best price obtainable and shall forthwith pay over the proceeds of such sale to the State Treasurer;
provided, however, that if the value of such property to be sold at any one time shall be $500 or more, such property shall be sold only to the highest and best bidder on such terms and conditions and on open competitive bidding after public advertisement, in such manner and for such terms as the Department, by rule, may prescribe.
Upon making a sale of unstamped original packages of cigarettes as provided in this Section, the Department shall affix a distinctive stamp to each of the original packages so sold indicating that the same are sold pursuant to the provisions of this Section.
(Source:
P.A.
94-776, eff.
5-19-06.) (35 ILCS 135/35.5 new) Sec.
35.5.
Rulemaking.
Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules;
any purported rule not so adopted, for whatever reason, is unauthorized.
Section 20.
The Prevention of Cigarette Sales to Minors Act is amended by changing Sections 5 and 10 and by adding Sections SB0801 Enrolled - 69 - LRB095 05480 BDD 25570 b 2, 6, 7, 8, 9, 20, 25, 30, and 35 as follows:
"Delivery service" means any person (other than a person SB0801 Engrossed - 50 - LRB095 05480 BDD 25570 b that makes a delivery sale) who delivers to the consumer the cigarettes sold in a delivery sale.
"Delivery service" means any person (other than a person that makes a delivery sale) who delivers to the consumer the cigarettes sold in a delivery sale.
"Government-issued identification" means a State driver’s license, State identification card, passport, a military identification or an official naturalization or immigration document, such as an alien registration recipient card (commonly known as a "green card") or an immigrant visa.
"Government-issued identification" means a State driver's license, State identification card, passport, a military SB0801 Enrolled - 70 - LRB095 05480 BDD 25570 b identification or an official naturalization or immigration document, such as an alien registration recipient card (commonly known as a "green card") or an immigrant visa.
SB0801 Engrossed - 51 - LRB095 05480 BDD 25570 b "Shipping documents" means bills of lading, air bills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.
"Shipping documents" means bills of lading, air bills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.
"Within this State" means within the exterior limits of the State of Illinois and includes all territory within these limits owned by or ceded to the United States of America.
"Within this State" means within the exterior limits of the SB0801 Enrolled - 71 - LRB095 05480 BDD 25570 b State of Illinois and includes all territory within these limits owned by or ceded to the United States of America.
For purposes of this subsection (a), a person is a licensed distributor if the person’s name appears on a list of licensed distributors published by the Illinois Department of Revenue.
For purposes of this subsection (a), a person is a licensed distributor if the person's name appears on a list of licensed distributors published by the Illinois Department of Revenue.
The term cigarette has the same meaning as defined in Section 1 SB0801 Engrossed - 52 - LRB095 05480 BDD 25570 b of the Cigarette Tax Act and Section 1 of the Cigarette Use Tax Act.
The term cigarette has the same meaning as defined in Section 1 of the Cigarette Tax Act and Section 1 of the Cigarette Use Tax Act.
Nothing in this Act prohibits a person licensed as a distributor under the Cigarette Tax Act or the Cigarette Use Tax Act from shipping or causing to be shipped any cigarettes to a registered retailer under the Retailers’ Occupation Tax Act and the Cigarette Tax Act provided the cigarette tax or cigarette use tax has been paid.
Nothing in this Act prohibits a person licensed as a distributor under the Cigarette Tax Act or the Cigarette Use Tax Act from shipping or causing to be shipped any cigarettes to a registered retailer under the Retailers' Occupation Tax SB0801 Enrolled - 72 - LRB095 05480 BDD 25570 b Act and the Cigarette Tax Act provided the cigarette tax or cigarette use tax has been paid.
(c) A common or contract carrier may not complete the delivery of any cigarettes to persons other than those described in paragraph (a)(1) of this Section without first obtaining from the purchaser an official written identification from any state or federal agency that displays the person’s date of birth or a birth certificate that includes a reliable confirmation that the purchaser is at least 18 years of age;
(c) A common or contract carrier may not complete the delivery of any cigarettes to persons other than those described in paragraph (a)(1) of this Section without first obtaining from the purchaser an official written identification from any state or federal agency that displays the person's date of birth or a birth certificate that includes a reliable confirmation that the purchaser is at least 18 years of age;
that the cigarettes purchased are not intended for consumption by an individual who is younger than 18 years of SB0801 Engrossed - 53 - LRB095 05480 BDD 25570 b age;
that the cigarettes purchased are not intended for consumption by an individual who is younger than 18 years of age;
and a written statement signed by the purchaser that certifies the purchaser’s address and that the purchaser is at least 18 years of age.
and a written statement signed by the purchaser that certifies the purchaser's address and that the purchaser is at least 18 years of age.
(1) that the purchaser understands that signing another person’s name to the certification is illegal;
(1) that the purchaser understands that signing another person's name to the certification is illegal;
(2) that the sale of cigarettes to individuals under 18 years of age is illegal;
(2) that the sale of SB0801 Enrolled - 73 - LRB095 05480 BDD 25570 b cigarettes to individuals under 18 years of age is illegal;
(d) When a person engaged in the business of selling cigarettes ships or causes to be shipped any cigarettes to any person in this State, other than in the cigarette manufacturer’s or tobacco products manufacturer’s original container or wrapping, the container or wrapping must be plainly and visibly marked with the word "cigarettes".
(d) When a person engaged in the business of selling cigarettes ships or causes to be shipped any cigarettes to any person in this State, other than in the cigarette manufacturer's or tobacco products manufacturer's original container or wrapping, the container or wrapping must be plainly and visibly marked with the word "cigarettes".
SB0801 Engrossed - 54 - LRB095 05480 BDD 25570 b (a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum age.
(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum age.
(b) Each person accepting a purchase order for a delivery sale shall comply with the provisions of this Act and all other laws of this State generally applicable to sales of cigarettes that occur entirely within this State, including, but not limited to, those laws imposing:
(b) Each person accepting a purchase order for a delivery sale shall comply with the provisions of this Act and all other laws of this State generally applicable to sales of cigarettes SB0801 Enrolled - 74 - LRB095 05480 BDD 25570 b that occur entirely within this State, including, but not limited to, those laws imposing:
(A) the prospective consumer’s current address;
(A) the prospective consumer's current address;
SB0801 Engrossed - 55 - LRB095 05480 BDD 25570 b (A) the signing of another person’s name to the certification described in this Section is illegal;
(A) the signing of another person's name to the certification described in this Section is illegal;
(C) the purchase of cigarettes by individuals under the legal minimum age is illegal;
(C) the purchase of cigarettes by individuals SB0801 Enrolled - 75 - LRB095 05480 BDD 25570 b under the legal minimum age is illegal;
and (D) the name and identity of the prospective consumer may be reported to the state of the consumer’s current address under the Act of October 19, 1949 (15 U.S.C.
and (D) the name and identity of the prospective consumer may be reported to the state of the consumer's current address under the Act of October 19, 1949 (15 U.S.C.
(3) makes a good faith effort to verify the date of birth of the prospective customer provided pursuant to this Section by:
(3) makes a good faith effort to verify the date of birth of the prospective consumer provided pursuant to this Section by:
(5) receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in such consumer’s name, or by a check or other written instrument in such consumer’s name;
(5) receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in such consumer's name, or by a check or other written instrument in such consumer's name;
and (6) ensures that the shipping package is delivered to SB0801 Engrossed - 56 - LRB095 05480 BDD 25570 b the same address as is shown on the government-issued identification or contained in the commercially available database.
and (6) ensures that the shipping package is delivered to the same address as is shown on the government-issued identification or contained in the commercially available database.
(1) a statement that cigarette sales to consumers below the legal minimum age are illegal;
(1) a statement that cigarette sales to consumers below SB0801 Enrolled - 76 - LRB095 05480 BDD 25570 b the legal minimum age are illegal;
and (5) for any printed material delivered by electronic means, the statement appears at both the top and the bottom of the electronic mail message or both the top and the SB0801 Engrossed - 57 - LRB095 05480 BDD 25570 b bottom of the Internet website homepage.
and (5) for any printed material delivered by electronic means, the statement appears at both the top and the bottom of the electronic mail message or both the top and the bottom of the Internet website homepage.
(1) include as part of the shipping documents a clear and conspicuous statement stating:
(1) include as part of the shipping documents a clear SB0801 Enrolled - 77 - LRB095 05480 BDD 25570 b and conspicuous statement stating:
(1) a statement setting forth such person’s name, trade name, and the address of such person’s principal place of business and any other place of business;
(1) a statement setting forth such person's name, trade name, and the address of such person's principal place of business and any other place of business;
and (2) not later than the tenth day of each calendar month, a memorandum or copy of the invoice for each and every such delivery sale made during the previous calendar SB0801 Engrossed - 58 - LRB095 05480 BDD 25570 b month, which includes the following information:
and (2) not later than the tenth day of each calendar month, a memorandum or copy of the invoice for each and every such delivery sale made during the previous calendar month, which includes the following information:
(C) the quantity of cigarettes that were sold in such delivery sale;
SB0801 Enrolled - 78 - LRB095 05480 BDD 25570 b (C) the quantity of cigarettes that were sold in such delivery sale;
The Department and the Attorney General shall share with each other the information received under this title and may share the information with other federal, State, or local agencies for purposes of enforcement of this title or the laws of the federal government SB0801 Engrossed - 59 - LRB095 05480 BDD 25570 b or of other states.
The Department and the Attorney General shall share with each other the information received under this title and may share the information with other federal, State, or local agencies for purposes of enforcement of this title or the laws of the federal government or of other states.
(720 ILCS 678/9 new) Sec.
SB0801 Enrolled - 79 - LRB095 05480 BDD 25570 b (720 ILCS 678/9 new) Sec.
(4) printed with a degree of color contrast between the background and the printed statement that is no less than the color contrast between the background and the largest SB0801 Engrossed - 60 - LRB095 05480 BDD 25570 b text used on the shipping label;
(4) printed with a degree of color contrast between the background and the printed statement that is no less than the color contrast between the background and the largest text used on the shipping label;
(720 ILCS 678/10) Sec.
(720 ILCS 678/10) SB0801 Enrolled - 80 - LRB095 05480 BDD 25570 b Sec.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the SB0801 Engrossed - 61 - LRB095 05480 BDD 25570 b Department in any investigation regarding such cigarettes.
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes, in order to assist the Department in any investigation regarding such cigarettes.
The Department of Revenue shall give notice to the person of the time and place for the hearing and shall hold a hearing before it issues a final administrative decision.
The Department of Revenue shall give notice to the person of the SB0801 Enrolled - 81 - LRB095 05480 BDD 25570 b time and place for the hearing and shall hold a hearing before it issues a final administrative decision.
Absent a written protest within 60 days, the Department’s decision shall become final without any further determination made or notice given.
Absent a written protest within 60 days, the Department's decision shall become final without any further determination made or notice given.
(a) Not later than 120 days after the effective date of this amendatory Act of the 95th General Assembly, the Department shall establish, publicize, and maintain a toll-free telephone number to receive information related to violations of this Act.
(a) Not later than 120 days after the effective date of this amendatory Act of the 95th General Assembly, the Department shall establish, publicize, and maintain a toll-free telephone number to receive information related to the sale and delivery of contraband cigarettes.
(b) The Attorney General may pay a reward of up to $5,000 to any person who furnishes information leading to the Department’s collection of excise taxes imposed upon delivery sales which otherwise would not have been collected but for the information provided by the person.
(b) The Attorney General may pay a reward of up to $5,000 to any person who furnishes information leading to the Department's collection of excise taxes imposed upon delivery sales which otherwise would not have been collected but for the information provided by the person.
The requirements imposed by this Act SB0801 Engrossed - 62 - LRB095 05480 BDD 25570 b shall not apply where such application would be contrary to the Constitution and laws of the United States.
The requirements imposed by this Act shall not apply where such application would be contrary to the Constitution and laws of the United States.
If any provision of this Act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining provisions of this Act, and to this end the provisions of this Act are expressly declared to be severable.
If any provision of this Act is for SB0801 Enrolled - 82 - LRB095 05480 BDD 25570 b any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining provisions of this Act, and to this end the provisions of this Act are expressly declared to be severable.
(720 ILCS 678/35 new) Sec.
35.
Rulemaking.
Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules;
any purported rule not so adopted, for whatever reason, is unauthorized.
This Act takes effect upon becoming law.
This Act takes effect January 1, 2010.
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Action History

  1. Public Act . . . . . . . . . 95-1053

  2. Effective Date January 1, 2010

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Floor Amendment No. 4 Senate Concurs 057-000-000

  7. House Floor Amendment No. 4 Motion To Concur Recommended Do Adopt Revenue; 009-000-000

  8. House Floor Amendment No. 4 Motion to Concur Rules Referred to Revenue

  9. House Floor Amendment No. 4 Motion to Concur Referred to Rules

  10. House Floor Amendment No. 4 Motion to Concur Filed with Secretary Sen. Terry Link

  11. Placed on Calendar Order of Concurrence House Amendment(s) December 15, 2008; 04

  12. Secretary's Desk - Concurrence House Amendment(s) 04

  13. House Floor Amendment No. 3 Tabled Pursuant to Rule 40(a)

  14. House Floor Amendment No. 2 Tabled Pursuant to Rule 40(a)

  15. Third Reading - Short Debate - Passed 110-000-000

  16. Added Alternate Chief Co-Sponsor Rep. William B. Black

  17. Added Alternate Chief Co-Sponsor Rep. Arthur L. Turner

  18. Placed on Calendar Order of 3rd Reading - Short Debate

  19. House Floor Amendment No. 4 Adopted by Voice Vote

  20. Recalled to Second Reading - Short Debate

  21. Motion to Reconsider Vote - Prevails 110-000-000

  22. House Floor Amendment No. 4 Recommends Be Adopted Rules Committee; 004-000-000

  23. House Floor Amendment No. 4 Referred to Rules Committee

  24. House Floor Amendment No. 4 Filed with Clerk by Rep. Frank J. Mautino

  25. House Floor Amendment No. 3 Referred to Rules Committee

  26. House Floor Amendment No. 3 Filed with Clerk by Rep. Frank J. Mautino

  27. House Floor Amendment No. 2 Referred to Rules Committee

  28. House Floor Amendment No. 2 Filed with Clerk by Rep. Frank J. Mautino

  29. Motion Filed to Reconsider Vote Rep. Frank J. Mautino

  30. Third Reading - Short Debate - Passed 114-000-000

  31. Placed on Calendar Order of 3rd Reading - Short Debate

  32. House Committee Amendment No. 1 Tabled

  33. House Committee Amendment No. 1 Motion to Table Amendment - Prevailed

  34. House Committee Amendment No. 1 Motion to Table Recommends Be Adopted Rules Committee; 003-001-000

  35. House Committee Amendment No. 1 Motion to Table Referred to Rules Committee

  36. House Committee Amendment No. 1 Motion Filed to Table Rep. Frank J. Mautino

  37. Held on Calendar Order of Second Reading - Short Debate

  38. Second Reading - Short Debate

  39. Placed on Calendar 2nd Reading - Short Debate

  40. Do Pass as Amended / Short Debate Revenue Committee; 007-001-000

  41. House Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote

  42. House Committee Amendment No. 1 Filed with Clerk by Revenue Committee

  43. Final Action Deadline Extended-9(b) May 31, 2008

  44. Assigned to Revenue Committee

  45. Committee Deadline Extended-Rule 9(b) May 23, 2008

  46. Added Alternate Chief Co-Sponsor Rep. Maria Antonia Berrios

  47. Alternate Chief Sponsor Changed to Rep. Frank J. Mautino

  48. Referred to Rules Committee

  49. First Reading

  50. Chief House Sponsor Rep. Maria Antonia Berrios

  51. Placed on Calendar Order of First Reading

  52. Arrived in House

  53. Third Reading - Passed; 058-000-000

  54. Placed on Calendar Order of 3rd Reading

  55. Senate Floor Amendment No. 2 Adopted; Link

  56. Senate Floor Amendment No. 1 Adopted; Link

  57. Recalled to Second Reading

  58. Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 006-000-000

  59. Senate Floor Amendment No. 2 Rules Refers to Revenue

  60. Senate Floor Amendment No. 2 Referred to Rules

  61. Senate Floor Amendment No. 2 Filed with Secretary by Sen. Terry Link

  62. Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 008-001-000

  63. Senate Floor Amendment No. 1 Rules Refers to Revenue

  64. Senate Floor Amendment No. 1 Referred to Rules

  65. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Terry Link

  66. Placed on Calendar Order of 3rd Reading April 10, 2008

  67. Approved for Consideration Rules

  68. Chief Sponsor Changed to Sen. Terry Link

  69. Pursuant to Senate Rule 3-9(b) / Referred to Rules

  70. Rule 2-10 Third Reading Deadline Established As December 31, 2007

  71. Rule 2-10 Third Reading Deadline Established As May 31, 2007

  72. Placed on Calendar Order of 3rd Reading March 27, 2007

  73. Second Reading

  74. Placed on Calendar Order of 2nd Reading March 20, 2007

  75. Do Pass Executive; 007-005-000

  76. Assigned to Executive

  77. Referred to Rules

  78. First Reading

  79. Chief Co-Sponsor Sen. Emil Jones, Jr.

  80. Filed with Secretary by Sen. Don Harmon

Sponsors

  • Terry Link · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 1 co-sponsors · 182 not signed on

Sponsors (0)

None.

Co-sponsors (1)

  • Terry Link

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Concurrence, Amendment 4

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 47002
Democrat 9000
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Hultgren — Not Voting
Kotowski — Yea
Lauzen — Yea
Link — Yea
Luechtefeld — Yea
Meeks — Yea
Millner — Yea
Noland — Yea
Brady — Yea
Peterson — Yea
Radogno — Yea
Schoenberg — Yea
Sullivan — Yea
Silverstein — Yea
Munoz — Yea
Steans — Yea
Trotter — Yea
Viverito — Yea
Cullerton — Yea
Jacobs — Yea
Wilhelmi — Yea
Jones, J. — Yea
Demuzio — Yea
Watson — Not Voting
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Forby — Yea
Frerichs — Yea
Garrett — Yea
Haine — Yea
Hendon — Yea
Hutchinson — Yea
Pankau — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Third Reading

Passed 110 Yea · 0 Nay · 8 Other
Party YeaNayPresentNot Voting
Unaffiliated 97008
Democrat 9000
Republican 4000
Total 110008
% of votes cast 93%0%0%7%
How each member voted (118)
Member Party Vote
Hamos — Yea
Myers — Yea
Holbrook — Yea
Jefferies — Yea
Jefferson — Yea
Krause — Yea
Lang — Yea
Leitch — Yea
Lindner — Yea
May — Yea
McAuliffe — Yea
Reitz — Yea
Lyons — Yea
Dugan — Yea
Dunkin — Yea
Dunn — Yea
Durkin — Yea
Eddy — Yea
Flider — Yea
Flowers — Yea
Madigan — Yea
McCarthy — Not Voting
McGuire — Yea
Mendoza — Yea
Meyer — Yea
Moffitt — Yea
Bradley, John — Yea
Mulligan — Yea
Munson — Yea
Brady — Yea
Nekritz — Yea
Mitchell, Jerry — Yea
Osterman — Yea
Pihos — Yea
Burke — Yea
Sullivan — Yea
Schock — Not Voting
Scully — Yea
Hannig — Yea
Harris — Yea
Tryon — Yea
Turner — Yea
Hernandez — Yea
Verschoore — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Yarbrough — Yea
Watson — Yea
Howard — Yea
Younge — Yea
Davis, Monique — Yea
Coladipietro — Yea
Cole — Yea
Cross — Yea
Currie — Yea
D'Amico — Yea
Fortner — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Golar — Yea
Gordon — Yea
Graham — Yea
Hassert — Yea
Jakobsson — Yea
Bradley, Richard — Not Voting
Mitchell, Bill — Not Voting
Patterson — Not Voting
Cultra — Not Voting
Granberg — Not Voting
Osmond — Yea
Kosel — Not Voting
Phelps — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Sommer — Yea
Soto — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Mathias — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Colvin — Yea
Coulson — Yea
Molaro — Yea
Chapa LaVia — Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea
Jil Tracy Republican Yea

Official roll call →

Motion

Failed 110 Yea · 0 Nay · 8 Other
Party YeaNayPresentNot Voting
Unaffiliated 97008
Democrat 9000
Republican 4000
Total 110008
% of votes cast 93%0%0%7%
How each member voted (118)
Member Party Vote
Hamos — Yea
Holbrook — Yea
Jefferies — Yea
Jefferson — Yea
Krause — Yea
Lang — Yea
Leitch — Yea
Lindner — Yea
McAuliffe — Yea
Mendoza — Yea
Meyer — Yea
Reitz — Yea
Lyons — Yea
Scully — Yea
Sommer — Yea
McGuire — Yea
Bradley, John — Yea
Brady — Yea
Dugan — Yea
Dunkin — Yea
Dunn — Yea
Durkin — Yea
Eddy — Yea
Flider — Yea
Flowers — Yea
Fortner — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Golar — Yea
Mitchell, Jerry — Yea
Madigan — Yea
Burke — Yea
Sullivan — Yea
Moffitt — Yea
Molaro — Yea
Hannig — Yea
Munson — Yea
Harris — Yea
Myers — Yea
Nekritz — Yea
Hernandez — Yea
Osterman — Yea
Patterson — Not Voting
Pihos — Yea
Schock — Not Voting
Soto — Yea
Watson — Yea
Howard — Yea
Tryon — Yea
Turner — Yea
Davis, Monique — Yea
Bradley, Richard — Not Voting
Mitchell, Bill — Not Voting
Verschoore — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Yarbrough — Yea
Younge — Yea
Coladipietro — Yea
Cole — Yea
Cross — Yea
Cultra — Not Voting
Currie — Yea
D'Amico — Yea
Gordon — Yea
Graham — Yea
Granberg — Not Voting
Hassert — Yea
Jakobsson — Yea
Kosel — Not Voting
Osmond — Yea
Phelps — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Mathias — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Colvin — Yea
McCarthy — Not Voting
Coulson — Yea
Mulligan — Yea
Chapa LaVia — Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea
Jil Tracy Republican Yea

Official roll call →

Third Reading

Passed 114 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 101004
Democrat 9000
Republican 4000
Total 114004
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Hamos — Yea
Myers — Yea
Jefferies — Yea
Jefferson — Yea
Krause — Yea
Lang — Yea
Dunkin — Yea
Leitch — Yea
Hernandez — Yea
Madigan — Yea
Howard — Yea
Osterman — Not Voting
Patterson — Yea
Davis, Monique — Yea
Watson — Not Voting
Phelps — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Yarbrough — Yea
Younge — Yea
Colvin — Yea
Coulson — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
D'Amico — Yea
Dugan — Not Voting
Holbrook — Yea
Jakobsson — Yea
Kosel — Yea
Mathias — Yea
Reitz — Yea
McAuliffe — Yea
McCarthy — Yea
Lyons — Yea
Mendoza — Yea
Meyer — Yea
Moffitt — Yea
Mulligan — Yea
Munson — Yea
Nekritz — Yea
Riley — Yea
Tryon — Yea
Turner — Yea
Verschoore — Yea
McGuire — Yea
Bradley, John — Yea
Bradley, Richard — Yea
Brady — Yea
Mitchell, Bill — Yea
Mitchell, Jerry — Yea
Burke — Yea
Sullivan — Yea
Hannig — Yea
Harris — Yea
Coladipietro — Yea
Cole — Yea
Dunn — Yea
Durkin — Yea
Eddy — Yea
Flider — Yea
Flowers — Yea
Fortner — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Golar — Yea
Gordon — Yea
Graham — Yea
Granberg — Yea
Hassert — Yea
Osmond — Yea
Pihos — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Schock — Yea
Scully — Yea
Sommer — Yea
Soto — Yea
Lindner — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Not Voting
Molaro — Yea
Chapa LaVia — Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea
Jil Tracy Republican Yea

Official roll call →

Third Reading

Passed 58 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 48001
Democrat 9000
Republican 1000
Total 58001
% of votes cast 98%0%0%2%
How each member voted (59)
Member Party Vote
Halvorson — Yea
Hultgren — Yea
Noland — Yea
Lauzen — Yea
Luechtefeld — Not Voting
Maloney — Yea
Meeks — Yea
Millner — Yea
Pankau — Yea
Brady — Yea
Peterson — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Sullivan — Yea
Munoz — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Cullerton — Yea
Watson — Yea
Jacobs — Yea
Jones, J. — Yea
Demuzio — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Forby — Yea
Frerichs — Yea
Garrett — Yea
Haine — Yea
Hendon — Yea
Kotowski — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Link — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

taxation transportation
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Frequently asked questions

What does SB 801 do?
Amends the Motor Fuel Tax Law. Makes a technical change in a Section concerning the short title.
Who sponsors SB 801?
SB 801 is sponsored by Terry Link.
What is the current status of SB 801?
This bill has been enacted into law. Introduced February 08, 2007. Enacted.
Where can I track SB 801?
Track SB 801 free on One Click Politics — get push/email alerts when it moves.

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