093_SB2105

                                     LRB093 12632 AMC 17825 b

 1        AN ACT concerning the environment.

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

 4        Section  5.   The Drycleaner Environmental Response Trust
 5    Fund Act is amended by changing Sections 5,  60,  and  65  as
 6    follows:

 7        (415 ILCS 135/5)
 8        Sec. 5. Definitions.  As used in this Act:
 9        (a)  "Active  drycleaning  facility"  means a drycleaning
10    facility  actively  engaged  in  drycleaning  operations  and
11    licensed under Section 60 of this Act.
12        (b)  "Agency" means the Illinois Environmental Protection
13    Agency.
14        (c)  "Claimant"  means  an  owner  or   operator   of   a
15    drycleaning  facility  who has applied for reimbursement from
16    the remedial account or who has submitted a claim  under  the
17    insurance account with respect to a release.
18        (d)  "Council"   means   the   Drycleaner   Environmental
19    Response Trust Fund Council.
20        (e)  "Drycleaner  Environmental  Response  Trust Fund" or
21    "Fund" means the fund created under Section 10 of this Act.
22        (f)  "Drycleaning facility" means a facility  located  in
23    this  State  that  is  or  has  been  engaged  in drycleaning
24    operations for the general public, other than a:
25             (1)  facility located on a  United  States  military
26        base;
27             (2)  industrial   laundry,  commercial  laundry,  or
28        linen supply facility;
29             (3)  prison or other penal institution that  engages
30        in  drycleaning only as part of a Correctional Industries
31        program  to  provide  drycleaning  to  persons  who   are
 
                            -2-      LRB093 12632 AMC 17825 b
 1        incarcerated  in  a  prison  or  penal  institution or to
 2        resident  patients  of  a  State-operated  mental  health
 3        facility;
 4             (4)  not-for-profit hospital or  other  health  care
 5        facility; or a
 6             (5)  facility located or formerly located on federal
 7        or State property.
 8        (g)  "Drycleaning   operations"   means   drycleaning  of
 9    apparel and household fabrics  for  the  general  public,  as
10    described  in Standard Industrial Classification Industry No.
11    7215 and No. 7216 in the Standard  Industrial  Classification
12    Manual   (SIC)  by  the  Technical  Committee  on  Industrial
13    Classification.
14        (h)  "Drycleaning solvent" means any and  all  nonaqueous
15    solvents,  including  but  not limited to a chlorine-based or
16    petroleum-based  formulation  or  product,  including   green
17    solvents,  that  are  used  as  a  primary  cleaning agent in
18    drycleaning operations.
19        (i)  "Emergency" or "emergency action" means a  situation
20    or  an  immediate  response  to a situation to protect public
21    health or safety. "Emergency" or "emergency action" does  not
22    mean removal of contaminated soils, recovery of free product,
23    or  financial  hardship. An "emergency" or "emergency action"
24    would normally be expected to be directly related to a sudden
25    event or discovery and would last until the threat to  public
26    health is mitigated.
27        (i-5)  "Green  solvent"  or  "green  drycleaning solvent"
28    includes Rynex, GreenEarth, and CO2 and  C10-C13  isoparaffin
29    hydrocarbon solvents (including EcoSolv and DF2000).
30        (j)  "Groundwater"  means  underground  water that occurs
31    within the saturated zone and geologic  materials  where  the
32    fluid  pressure in the pore space is equal to or greater than
33    the atmospheric pressure.
34        (k)  "Inactive drycleaning facility" means a  drycleaning
 
                            -3-      LRB093 12632 AMC 17825 b
 1    facility  that  is  not being used for drycleaning operations
 2    and is not registered under this Act.
 3        (l)  "Maintaining a place of business in this  State"  or
 4    any  like  term  means  (1) having or maintaining within this
 5    State,  directly  or  through  a   subsidiary,   an   office,
 6    distribution   facility,  distribution  house,  sales  house,
 7    warehouse, or other place of business or (2) operating within
 8    this State as an agent or representative for a  person  or  a
 9    person's  subsidiary  engaged  in  the business of selling to
10    persons within this State, irrespective of whether the  place
11    of  business  or  agent or other representative is located in
12    this State permanently or temporary, or whether the person or
13    the person's subsidiary engages in the business of selling in
14    this State.
15        (m)  "No  Further  Remediation  Letter"  means  a  letter
16    provided by the Agency pursuant to  Section  58.10  of  Title
17    XVII of the Environmental Protection Act.
18        (n)  "Operator"  means  a  person  or  entity  holding  a
19    business  license to operate a licensed  drycleaning facility
20    or the business operation of which the  drycleaning  facility
21    is a part.
22        (o)  "Owner"   means   (1)  a  person  who  owns  or  has
23    possession or control of a drycleaning facility at the time a
24    release is discovered, regardless  of  whether  the  facility
25    remains  in  operation  or  (2)  a  parent corporation of the
26    person under item (1) of this subdivision.
27        (p)  "Parent corporation"  means  a  business  entity  or
28    other  business  arrangement  that  has  elements  of  common
29    ownership  or  control  or  that uses a long-term contractual
30    arrangement with a person to avoid direct responsibility  for
31    conditions at a drycleaning facility.
32        (q)  "Person"  means  an  individual,  trust, firm, joint
33    stock company, corporation,  consortium,  joint  venture,  or
34    other commercial entity.
 
                            -4-      LRB093 12632 AMC 17825 b
 1        (r)  "Program  year" means the period beginning on July 1
 2    and ending on the following June 30.
 3        (s)  "Release" means  any  spilling,  leaking,  emitting,
 4    discharging, escaping, leaching, or dispersing of drycleaning
 5    solvents  from a drycleaning facility to groundwater, surface
 6    water, or subsurface soils.
 7        (t)  "Remedial action" means activities taken to   comply
 8    with  Sections  58.6 and 58.7 of the Environmental Protection
 9    Act and rules adopted by the Pollution  Control  Board  under
10    those Sections.
11        (u)  "Responsible  party"  means  an  owner, operator, or
12    other person financially responsible for costs of remediation
13    of a release  of  drycleaning  solvents  from  a  drycleaning
14    facility.
15        (v)  "Service   provider"  means  a  consultant,  testing
16    laboratory,   monitoring   well   installer,   soil    boring
17    contractor, other contractor, lender, or any other person who
18    provides   a  product  or  service  for  which  a  claim  for
19    reimbursement has been or will be filed against the  remedial
20    account  or  insurance  account, or a subcontractor of such a
21    person.
22        (w)  "Virgin facility" means a drycleaning facility  that
23    has  never  had chlorine-based or petroleum-based drycleaning
24    solvents stored or used at the property prior to it  becoming
25    a green solvent drycleaning facility.
26    (Source: P.A. 93-201, eff. 1-1-04.)

27        (415 ILCS 135/60)
28        (Section scheduled to be repealed on January 1, 2020)
29        Sec. 60. Drycleaning facility license.
30        (a)  On  and  after  January  1,  1998,  no  person shall
31    operate a  drycleaning  facility  in  this  State  without  a
32    license issued by the Council.
33        (b)  The  Council  shall  issue  an  initial  or  renewal
 
                            -5-      LRB093 12632 AMC 17825 b
 1    license  to  a  drycleaning  facility  on  submission  by  an
 2    applicant  of  a completed form prescribed by the Council and
 3    proof of payment of the required fee  to  the  Department  of
 4    Revenue.
 5        (c)  Except  as provided in subsection (c-1), on or after
 6    January 1,  2004,  the  annual  fees  for  licensure  are  as
 7    follows:
 8             (1)  $500 for a facility that uses (i) 50 gallons or
 9        less  of  chlorine-based  or  green  drycleaning solvents
10        annually,  (ii)  250  or   less   gallons   annually   of
11        hydrocarbon-based  drycleaning  solvents in a drycleaning
12        machine equipped with a solvent reclaimer, or  (iii)  500
13        gallons or less annually of hydrocarbon-based drycleaning
14        solvents  in  a  drycleaning  machine  without  a solvent
15        reclaimer.
16             (2)  $500 for a facility that uses (i) more than  50
17        gallons  but  not more than 100 gallons of chlorine-based
18        or green drycleaning solvents annually,  (ii)  more  than
19        250   gallons  but  not  more  500  gallons  annually  of
20        hydrocarbon-based  solvents  in  a  drycleaning   machine
21        equipped with a solvent reclaimer, or (iii) more than 500
22        gallons  but  not  more  than  1,000  gallons annually of
23        hydrocarbon-based drycleaning solvents in  a  drycleaning
24        machine without a solvent reclaimer.
25             (3)  $500 for a facility that uses (i) more than 100
26        gallons  but  not more than 150 gallons of chlorine-based
27        or green drycleaning solvents annually,  (ii)  more  than
28        500  gallons  but  not  more than 750 gallons annually of
29        hydrocarbon-based  solvents  in  a  drycleaning   machine
30        equipped  with  a  solvent  reclaimer, or (iii) more than
31        1,000 gallons but not more than 1,500 gallons annually of
32        hydrocarbon-based drycleaning solvents in  a  drycleaning
33        machine without a solvent reclaimer.
34             (4)  $1,000  for  a facility that uses (i) more than
 
                            -6-      LRB093 12632 AMC 17825 b
 1        150  gallons  but  not   more   than   200   gallons   of
 2        chlorine-based  or  green  drycleaning solvents annually,
 3        (ii) more than  750  gallons  but  not  more  than  1,000
 4        gallons  annually  of  hydrocarbon-based  solvents  in  a
 5        drycleaning machine equipped with a solvent reclaimer, or
 6        (iii)  more  than  1,500  gallons but not more than 2,000
 7        gallons   annually   of   hydrocarbon-based   drycleaning
 8        solvents in  a  drycleaning  machine  without  a  solvent
 9        reclaimer.
10             (5)  $1,000  for  a facility that uses (i) more than
11        200  gallons  but  not   more   than   250   gallons   of
12        chlorine-based  or  green  drycleaning solvents annually,
13        (ii) more than 1,000 gallons  but  not  more  than  1,250
14        gallons  annually  of  hydrocarbon-based  solvents  in  a
15        drycleaning machine equipped with a solvent reclaimer, or
16        (iii)  more  than  2,000  gallons but not more than 2,500
17        gallons   annually   of   hydrocarbon-based   drycleaning
18        solvents in  a  drycleaning  machine  without  a  solvent
19        reclaimer.
20             (6)  $1,000  for  a facility that uses (i) more than
21        250  gallons  but  not   more   than   300   gallons   of
22        chlorine-based  or  green  drycleaning solvents annually,
23        (ii) more than 1,250 gallons  but  not  more  than  1,500
24        gallons  annually  of  hydrocarbon-based  solvents  in  a
25        drycleaning machine equipped with a solvent reclaimer, or
26        (iii)  more  than  2,500  gallons but not more than 3,000
27        gallons   annually   of   hydrocarbon-based   drycleaning
28        solvents in  a  drycleaning  machine  without  a  solvent
29        reclaimer.
30             (7)  $1,000  for  a facility that uses (i) more than
31        300  gallons  but  not   more   than   350   gallons   of
32        chlorine-based  or  green  drycleaning solvents annually,
33        (ii) more than 1,500 gallons  but  not  more  than  1,750
34        gallons  annually  of  hydrocarbon-based  solvents  in  a
 
                            -7-      LRB093 12632 AMC 17825 b
 1        drycleaning machine equipped with a solvent reclaimer, or
 2        (iii)  more  than  3,000  gallons but not more than 3,500
 3        gallons   annually   of   hydrocarbon-based   drycleaning
 4        solvents in  a  drycleaning  machine  without  a  solvent
 5        reclaimer.
 6             (8)  $1,500  for  a facility that uses (i) more than
 7        350  gallons  but  not   more   than   400   gallons   of
 8        chlorine-based  or  green  drycleaning solvents annually,
 9        (ii) more than 1,750 gallons  but  not  more  than  2,000
10        gallons  annually  of  hydrocarbon-based  solvents  in  a
11        drycleaning  machine  equipped  with a solvent reclaimer,
12        (iii) more than 3,500 gallons but  not  more  than  4,000
13        gallons   annually   of   hydrocarbon-based   drycleaning
14        solvents  in  a  drycleaning  machine  without  a solvent
15        reclaimer.
16             (9)  $1,500 for a facility that uses (i)  more  than
17        400   gallons   but   not   more   than  450  gallons  of
18        chlorine-based or green  drycleaning  solvents  annually,
19        (ii)  more  than  2,000  gallons  but not more than 2,250
20        gallons  annually  of  hydrocarbon-based  solvents  in  a
21        drycleaning machine equipped with a solvent reclaimer, or
22        (iii) more than 4,000 gallons but  not  more  than  4,500
23        gallons   annually   of   hydrocarbon-based   drycleaning
24        solvents  in  a  drycleaning  machine  without  a solvent
25        reclaimer.
26             (10)  $1,500 for a facility that uses (i) more  than
27        450   gallons   but   not   more   than  500  gallons  of
28        chlorine-based or green  drycleaning  solvents  annually,
29        (ii)  more  than  2,250  gallons  but not more than 2,500
30        gallons annually of hydrocarbon-based solvents used in  a
31        drycleaning machine equipped with a solvent reclaimer, or
32        (iii)  more  than  4,500  gallons but not more than 5,000
33        gallons   annually   of   hydrocarbon-based   drycleaning
34        solvents in  a  drycleaning  machine  without  a  solvent
 
                            -8-      LRB093 12632 AMC 17825 b
 1        reclaimer.
 2             (11)  $1,500  for a facility that uses (i) more than
 3        500  gallons  but  not   more   than   550   gallons   of
 4        chlorine-based  or  green  drycleaning solvents annually,
 5        (ii) more than 2,500 gallons  but  not  more  than  2,750
 6        gallons  annually  of  hydrocarbon-based  solvents  in  a
 7        drycleaning machine equipped with a solvent reclaimer, or
 8        (iii)  more  than  5,000  gallons but not more than 5,500
 9        gallons   annually   of   hydrocarbon-based   drycleaning
10        solvents in  a  drycleaning  machine  without  a  solvent
11        reclaimer.
12             (12)  $1,500  for a facility that uses (i) more than
13        550  gallons  but  not   more   than   600   gallons   of
14        chlorine-based  or  green  drycleaning solvents annually,
15        (ii) more than 2,750 gallons  but  not  more  than  3,000
16        gallons  annually  of  hydrocarbon-based  solvents  in  a
17        drycleaning machine equipped with a solvent reclaimer, or
18        (iii)  more  than  5,500  gallons but not more than 6,000
19        gallons   annually   of   hydrocarbon-based   drycleaning
20        solvents in  a  drycleaning  machine  without  a  solvent
21        reclaimer.
22             (13)  $1,500  for a facility that uses (i) more than
23        600  gallons  of  chlorine-based  or  green   drycleaning
24        solvents  annually,  (ii) more than 3,000 gallons but not
25        more than 3,250  gallons  annually  of  hydrocarbon-based
26        solvents in a drycleaning machine equipped with a solvent
27        reclaimer,   or   (iii)   more   than  6,000  gallons  of
28        hydrocarbon-based  drycleaning  solvents  annually  in  a
29        drycleaning machine equipped without a solvent reclaimer.
30             (14)  $1,500 for a  facility  that  uses  more  than
31        3,250 gallons but not more than 3,500 gallons annually of
32        hydrocarbon-based   solvents  in  a  drycleaning  machine
33        equipped with a solvent reclaimer.
34             (15)  $1,500 for a  facility  that  uses  more  than
 
                            -9-      LRB093 12632 AMC 17825 b
 1        3,500 gallons but not more than 3,750 gallons annually of
 2        hydrocarbon-based  solvents used in a drycleaning machine
 3        equipped with a solvent reclaimer.
 4             (16)  $1,500 for a  facility  that  uses  more  than
 5        3,750 gallons but not more than 4,000 gallons annually of
 6        hydrocarbon-based   solvents  in  a  drycleaning  machine
 7        equipped with a solvent reclaimer.
 8             (17)  $1,500 for a  facility  that  uses  more  than
 9        4,000 gallons annually of hydrocarbon-based solvents in a
10        drycleaning machine equipped with a solvent reclaimer.
11        For   purpose   of   this  subsection,  the  quantity  of
12    drycleaning solvents used annually  shall  be  determined  as
13    follows:
14             (1)  in  the  case  of  an  initial  applicant,  the
15        quantity  of  drycleaning  solvents  that  the  applicant
16        estimates  will be used during his or her initial license
17        year.  A fee assessed under this subdivision  is  subject
18        to audited adjustment for that year; or
19             (2)  in   the  case  of  a  renewal  applicant,  the
20        quantity of drycleaning solvents  actually  used  in  the
21        preceding license year.
22        The  Council  may adjust licensing fees annually based on
23    the published Consumer Price  Index  -  All  Urban  Consumers
24    ("CPI-U") or as otherwise determined by the Council.
25        (c-1)  On  and after January 1, 2004, the annual fees for
26    licensure of (i) a  virgin  facility  that  uses  100%  green
27    drycleaning  solvents,  (ii)  a  facility  if  a  No  Further
28    Remediation  Letter has been issued for the site, a claim has
29    not be made against  the  Drycleaner  Environmental  Response
30    Trust  Fund  with  respect  to  the  site,  the  owner of the
31    facility has signed a binding declaration that no claim  will
32    be  made  against  the Fund with respect to the site, and the
33    facility is using or, prior to the beginning  of  the  annual
34    licensure   period,   will   convert   to  using  100%  green
 
                            -10-     LRB093 12632 AMC 17825 b
 1    drycleaning solvents, and (iii) a former perchloroethylene or
 2    petroleum drycleaning facility if a claim has not  been  made
 3    against  the  Fund with respect to the site, the owner of the
 4    facility has signed a binding declaration that no claim  will
 5    be  made against the Fund with respect to the site, the owner
 6    of the facility has private insurance or is self-insured with
 7    respect to the facility, and the facility is using or,  prior
 8    to the beginning of the annual licensure period, will convert
 9    to using 100% green drycleaning solvents, are as follows:
10             (1)  $500  for a facility that purchases 140 gallons
11        or less of green drycleaning solvents annually.
12             (2)  $1,000 for a facility that purchases more  than
13        140   gallons   but   less  than  360  gallons  of  green
14        drycleaning solvents annually.
15             (3)  $1,500  for  a  facility  that  purchases   360
16        gallons or more of green drycleaning solvents annually.
17        (d)  A license issued under this Section shall expire one
18    year  after  the  date  of  issuance  and  may  be renewed on
19    reapplication to the  Council  and  submission  of  proof  of
20    payment  of  the appropriate fee to the Department of Revenue
21    in accordance with subsections (c) and (e).  At least 30 days
22    before payment of a renewal licensing fee is due, the Council
23    shall attempt to:
24             (1)  notify   the   operator   of   each    licensed
25        drycleaning  facility concerning the requirements of this
26        Section; and
27             (2)  submit  a  license  fee  payment  form  to  the
28        licensed operator of each drycleaning facility.
29        (e)  An operator of a drycleaning facility  shall  submit
30    the appropriate application form provided by the Council with
31    the  license fee in the form of cash or guaranteed remittance
32    to the Department of Revenue. The license  fee  payment  form
33    and  the  actual license fee payment shall be administered by
34    the  Department  of  Revenue  under  rules  adopted  by  that
 
                            -11-     LRB093 12632 AMC 17825 b
 1    Department.
 2        (f)  The Department of Revenue shall  issue  a  proof  of
 3    payment  receipt  to  each operator of a drycleaning facility
 4    who has paid the appropriate fee in  cash  or  by  guaranteed
 5    remittance.   However,  the  Department  of Revenue shall not
 6    issue a proof of payment receipt to  a  drycleaning  facility
 7    that is liable to the Department of Revenue for a tax imposed
 8    under  this  Act.  The original receipt shall be presented to
 9    the Council by the operator of a drycleaning facility.
10        (g)  An operator  of  a  dry  cleaning  facility  who  is
11    required to pay a license fee under this Act and fails to pay
12    the license fee when the fee is due may be assessed a penalty
13    of $5 for each day after the license fee is due and until the
14    license  fee  is  paid.  The  penalty  shall be effective for
15    license fees due on or after July 1, 1999.
16        (h)  The Council and the Department of Revenue may  adopt
17    rules  as  necessary to administer the licensing requirements
18    of this Act.
19    (Source: P.A. 93-201, eff. 1-1-04.)

20        (415 ILCS 135/65)
21        (Section scheduled to be repealed on January 1, 2020)
22        Sec. 65. Drycleaning solvent tax.
23        (a)  On and after January 1, 1998, a tax is imposed  upon
24    the  use  of  drycleaning  solvent by a person engaged in the
25    business of operating a drycleaning facility in this State at
26    the rate of $3.50 per gallon of  perchloroethylene  or  other
27    chlorinated   drycleaning   solvents   used   in  drycleaning
28    operations,  and  $0.35   per   gallon   of   petroleum-based
29    drycleaning  solvent, and $1.75 per gallon of green solvents,
30    unless the green solvent is used at  a  virgin  facility,  in
31    which  case  the  rate  is  $0.35  per  gallon.  On and after
32    January 1, 2004, no tax is imposed with respect to the use of
33    green solvents.  The Council shall determine  by  rule  which
 
                            -12-     LRB093 12632 AMC 17825 b
 1    products  are  chlorine-based  solvents,  which  products are
 2    petroleum-based  solvents,  and  which  products  are   green
 3    solvents.   All  drycleaning  solvents  shall  be  considered
 4    chlorinated  solvents  unless the Council determines that the
 5    solvents are petroleum-based drycleaning  solvents  or  green
 6    solvents.
 7        (b)  The  tax imposed by this Act shall be collected from
 8    the purchaser at the time of sale by a seller of  drycleaning
 9    solvents  maintaining  a  place of business in this State and
10    shall be remitted to the  Department  of  Revenue  under  the
11    provisions of this Act.
12        (c)  The tax imposed by this Act that is not collected by
13    a  seller  of  drycleaning solvents shall be paid directly to
14    the Department of Revenue by the purchaser or end user who is
15    subject to the tax imposed by this Act.
16        (d)  No tax shall be imposed upon the use of  drycleaning
17    solvent  if  the  drycleaning  solvent  will not be used in a
18    drycleaning facility or if a floor stock tax has been imposed
19    and paid on the drycleaning solvent.  Prior to  the  purchase
20    of  the  solvent,  the  purchaser shall provide a written and
21    signed certificate to the drycleaning solvent seller stating:
22             (1)  the name and address of the purchaser;
23             (2)  the purchaser's signature and date of  signing;
24        and
25             (3)  one of the following:
26                  (A)  that  the  drycleaning solvent will not be
27             used in a drycleaning facility; or
28                  (B)  that a floor stock tax  has  been  imposed
29             and paid on the drycleaning solvent.
30        A  person  who  provides a false certification under this
31    subsection shall be liable for a civil penalty not to  exceed
32    $500  for a first violation and a civil penalty not to exceed
33    $5,000 for a second or subsequent violation.
34        (e)  On  January  1,  1998,  there  is  imposed  on  each
 
                            -13-     LRB093 12632 AMC 17825 b
 1    operator of a  drycleaning  facility  a  tax  on  drycleaning
 2    solvent  held  by  the  operator  on  that  date for use in a
 3    drycleaning facility. The tax imposed shall be the  tax  that
 4    would  have  been  imposed  under    subsection  (a)  if  the
 5    drycleaning  solvent  held  by  the operator on that date had
 6    been purchased by the operator during the first year of  this
 7    Act.
 8        (f)  On or before the 25th day of the 1st month following
 9    the  end  of  the  calendar  quarter, a seller of drycleaning
10    solvents who has collected a tax  pursuant  to  this  Section
11    during  the  previous calendar quarter, or a purchaser or end
12    user of drycleaning solvents required under subsection (c) to
13    submit the tax directly  to  the  Department,  shall  file  a
14    return  with  the Department of Revenue.  The return shall be
15    filed on a form prescribed by the Department of  Revenue  and
16    shall  contain  information  that  the  Department of Revenue
17    reasonably requires,  but  at  a  minimum  will  require  the
18    reporting  of  the volume of drycleaning solvent sold to each
19    licensed drycleaner. The Department of Revenue  shall  report
20    quarterly  to  the  Council the volume of drycleaning solvent
21    purchased for the quarter by each licensed drycleaner.   Each
22    seller of drycleaning solvent maintaining a place of business
23    in  this  State  who is required or authorized to collect the
24    tax imposed by this Act  shall  pay  to  the  Department  the
25    amount  of  the tax at the time when he or she is required to
26    file his or her return for the period during  which  the  tax
27    was  collected.   Purchasers  or  end users remitting the tax
28    directly to the Department under subsection (c) shall file  a
29    return  with  the  Department  of  Revenue and pay the tax so
30    incurred by the purchaser or end user  during  the  preceding
31    calendar quarter.
32        (g)  The  tax on drycleaning solvents used in drycleaning
33    facilities and the floor stock tax shall be  administered  by
34    Department of Revenue under rules adopted by that Department.
 
                            -14-     LRB093 12632 AMC 17825 b
 1        (h)  On  and  after  January  1,  1998,  no  person shall
 2    knowingly sell or transfer drycleaning solvent to an operator
 3    of a drycleaning facility that is not licensed by the Council
 4    under Section 60. A person who violates  this  subsection  is
 5    liable  for  a  civil  penalty not to exceed $500 for a first
 6    violation and a civil penalty not  to  exceed  $5,000  for  a
 7    second or subsequent violation.
 8        (i)  The   Department  of  Revenue  may  adopt  rules  as
 9    necessary to implement this Section.
10    (Source: P.A. 93-201, eff. 1-1-04.)

11        Section 99.  Effective date.  This Act  takes  effect  on
12    January 1, 2004.