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1 | AN ACT concerning State government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 1. Short title. This Act may be cited as the | ||||||||||||||||||||||||||||
5 | Disposable Lighter Surcharge Act. | ||||||||||||||||||||||||||||
6 | Section 5. Definitions. As used in this Section: | ||||||||||||||||||||||||||||
7 | (a) "Department" means the Department of Revenue. | ||||||||||||||||||||||||||||
8 | (b) "Disposable cigarette lighter" means a device, | ||||||||||||||||||||||||||||
9 | containing a fixed amount of lighter fluid, that is | ||||||||||||||||||||||||||||
10 | manufactured for the purpose of lighting any
roll for smoking | ||||||||||||||||||||||||||||
11 | made wholly or in part of tobacco and that is purchased at | ||||||||||||||||||||||||||||
12 | retail by the consumer. | ||||||||||||||||||||||||||||
13 | (c) "Retailer" means any person who engages in the making | ||||||||||||||||||||||||||||
14 | of transfers of
the ownership of, or title to, disposable | ||||||||||||||||||||||||||||
15 | cigarette lighters to a purchaser in this State for use and not | ||||||||||||||||||||||||||||
16 | for resale in any form for a valuable consideration. | ||||||||||||||||||||||||||||
17 | (d) "Wholesaler" means any person who engages in the making | ||||||||||||||||||||||||||||
18 | of transfers of ownership of, or title to, disposable cigarette | ||||||||||||||||||||||||||||
19 | lighters to a retailer for valuable consideration when the | ||||||||||||||||||||||||||||
20 | lighters are to be sold and delivered to purchasers in this | ||||||||||||||||||||||||||||
21 | State. | ||||||||||||||||||||||||||||
22 | Section 10. Collection of surcharge. |
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1 | (a) Beginning January 1, 2008 and continuing through | ||||||
2 | December 31, 2012, each wholesaler in this State must collect | ||||||
3 | from each retailer, as a separately stated amount, a surcharge | ||||||
4 | of $0.25 for each disposable cigarette lighter to be sold and | ||||||
5 | delivered by the retailer in this State. The wholesaler must | ||||||
6 | pay the surcharge to the Department. The surcharge owing from a | ||||||
7 | wholesaler, constitutes a debt owed by the wholesaler to the | ||||||
8 | State. | ||||||
9 | (b) The retailer shall collect from the purchaser the | ||||||
10 | amount of the surcharge paid by the retailer. The retailer must | ||||||
11 | state the surcharge as a distinct item separate and apart from | ||||||
12 | the selling price of the disposable cigarette lighter. The | ||||||
13 | surcharge is not includable in the gross receipts of the | ||||||
14 | retailer subject to the Retailers' Occupation Tax Act, the Use | ||||||
15 | Tax Act, or any locally imposed retailers' occupation tax. | ||||||
16 | Section 15. Returns by wholesaler. | ||||||
17 | (a) Each wholesaler of disposable cigarette lighters must | ||||||
18 | make a return to the Department on a monthly basis. Each return | ||||||
19 | made to the Department must state: | ||||||
20 | (1) the name of the wholesaler and each retailer to | ||||||
21 | whom transfers of disposable cigarette lighters were made; | ||||||
22 | (2) the address of the wholesaler's and each retailer's | ||||||
23 | principal place of business and the address of the | ||||||
24 | principal place of business (if that is a different | ||||||
25 | address) from which each retailer engages in the business |
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1 | of making retail sales of disposable cigarette lighters; | ||||||
2 | (3) the total number of disposable cigarette lighters | ||||||
3 | transferred by the wholesaler to each retailer for the | ||||||
4 | preceding calendar quarter; | ||||||
5 | (4) the amount of surcharge due; and | ||||||
6 | (5) any other reasonable information that the | ||||||
7 | Department requires. | ||||||
8 | (b) Notwithstanding any other provision of this Act | ||||||
9 | concerning the time within which a wholesaler may file his or | ||||||
10 | her return, in the case of any wholesaler who ceases to engage | ||||||
11 | in the wholesale transfer of disposable cigarette lighters, the | ||||||
12 | wholesaler must file a final return under this Act with the | ||||||
13 | Department not more than one month after discontinuing that | ||||||
14 | business. | ||||||
15 | Section 20. Deposit of proceeds. The Department must | ||||||
16 | deposit the net revenue realized for the preceding month from | ||||||
17 | the surcharge collected under Section 10 as follows: | ||||||
18 | (1) 10% into the Fire Truck Revolving Loan Fund; | ||||||
19 | (2) 10% into the Ambulance Revolving Loan Fund; and | ||||||
20 | (3) 80% into the Fire Service and Small Equipment Fund. | ||||||
21 | Section 25. Application of Retailers' Occupation Tax | ||||||
22 | provisions. All the provisions of the Retailers' Occupation Tax | ||||||
23 | Act that are not inconsistent with this Act apply, as far as | ||||||
24 | practical, to the surcharge imposed by subsection (a) of |
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1 | Section 10 of this Act to the same extent as if those | ||||||
2 | provisions were included in this Act. | ||||||
3 | Section 30. Hearing; notice. The Department may adopt and | ||||||
4 | enforce any reasonable rules and regulations relating to the | ||||||
5 | administration and enforcement of the surcharge imposed by | ||||||
6 | subsection (a) of Section 10 of this Act that are expedient. | ||||||
7 | Whenever the Department is required to provide notice to a | ||||||
8 | wholesaler under this Act, the notice may be personally served | ||||||
9 | or given by United States certified or registered mail, | ||||||
10 | addressed to the wholesaler concerned at his or her last known | ||||||
11 | address, and proof of this mailing is sufficient for the | ||||||
12 | purposes of this Act. In the case of a notice of hearing, the | ||||||
13 | notice must be mailed not less than 7 days prior to the date | ||||||
14 | fixed for the hearing. | ||||||
15 | All hearings provided by the Department under this Act with | ||||||
16 | respect to or concerning a wholesaler having his or her | ||||||
17 | principal place of business in this State other than in Cook | ||||||
18 | County shall be held at the Department's office nearest to the | ||||||
19 | location of the wholesaler's principal place of business. If | ||||||
20 | the wholesaler has his or her principal place of business in | ||||||
21 | Cook County, the hearing shall be held in Cook County. If the | ||||||
22 | wholesaler does not have his or her principal place of business | ||||||
23 | in this State, the hearing shall be held in Sangamon County. | ||||||
24 | Whenever any proceeding provided by this Act has been begun | ||||||
25 | by the Department or by a person subject thereto and that |
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1 | person subsequently dies or becomes a person under legal | ||||||
2 | disability before the proceeding has been concluded, the legal | ||||||
3 | representative of the deceased person or person under legal | ||||||
4 | disability shall notify the Department of the death or legal | ||||||
5 | disability. The legal representative, as such, shall then be | ||||||
6 | substituted by the Department in place of and for the person. | ||||||
7 | Within 20 days after notice to the legal representative of the | ||||||
8 | time fixed for that purpose, the proceeding may continue in all | ||||||
9 | respects and with like effect as though the person had not died | ||||||
10 | or become a person under legal disability. | ||||||
11 | Section 35. Administrative procedures. The Illinois | ||||||
12 | Administrative Procedure Act is hereby expressly adopted and | ||||||
13 | applies to all administrative rules and procedures of the | ||||||
14 | Department under this Act, except that: (1) paragraph (b) of | ||||||
15 | Section 4 of the Illinois Administrative Procedure Act does not | ||||||
16 | apply to final orders, decisions, and opinions of the | ||||||
17 | Department; (2) subparagraph (a)(2) of Section 4 of the | ||||||
18 | Illinois Administrative Procedure Act does not apply to forms | ||||||
19 | established by the Department for use under this Act; and (3) | ||||||
20 | the provisions of Section 13 of the Illinois Administrative | ||||||
21 | Procedure Act regarding proposals for decision are excluded and | ||||||
22 | not applicable to the Department under this Act. | ||||||
23 | Section 40. Review under Administrative Review Law. | ||||||
24 | (a) The circuit court of any county in which a hearing is |
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1 | held has the power to review all final administrative decisions | ||||||
2 | of the Department in administering the surcharge imposed under | ||||||
3 | subsection (a) of Section 10 of this Act. If, however, the | ||||||
4 | administrative proceeding that is to be reviewed judicially is | ||||||
5 | a claim for refund proceeding commenced under this Act and | ||||||
6 | Section 2a of the State Officers and Employees Money | ||||||
7 | Disposition Act, the circuit court having jurisdiction over the | ||||||
8 | action for judicial review under this Section and under the | ||||||
9 | Administrative Review Law shall be the same court that entered | ||||||
10 | the temporary restraining order or preliminary injunction that | ||||||
11 | is provided for in that Section 2a, and that enables the claim | ||||||
12 | proceeding to be processed and disposed of as a claim for | ||||||
13 | refund proceeding other than as a claim for credit proceeding. | ||||||
14 | (b) The provisions of the Administrative Review Law, and | ||||||
15 | the rules adopted pursuant thereto, apply to and govern all | ||||||
16 | proceedings for the judicial review of final administrative | ||||||
17 | decisions of the Department under this Act. The term | ||||||
18 | "administrative decision" is defined as in Section 3-101 of the | ||||||
19 | Code of Civil Procedure. | ||||||
20 | (c) Service of summons issued in any action to review a | ||||||
21 | final administrative decision upon the Director or Assistant | ||||||
22 | Director of Revenue shall be service upon the Department. The | ||||||
23 | Department shall certify the record of its proceedings if the | ||||||
24 | taxpayer pays to it the sum of $0.75 per page of testimony | ||||||
25 | taken before the Department and $0.25 per page of all other | ||||||
26 | matters contained in the record, except that these charges may |
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1 | be waived if the Department is satisfied that the aggrieved | ||||||
2 | party cannot afford to pay these charges. | ||||||
3 | Section 45. Penalty. Any wholesaler who fails to make a | ||||||
4 | return, who makes a fraudulent return, or who willfully | ||||||
5 | violates any rule or regulation of the Department for the | ||||||
6 | administration and enforcement of the surcharge imposed by this | ||||||
7 | Act, is guilty of a Class 4 felony.
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8 | Section 50. Repeal. This Act is repealed on June 30, 2013. | ||||||
9 | Section 900. The State Fire Marshal Act is amended by | ||||||
10 | adding Section 2.7 as follows: | ||||||
11 | (20 ILCS 2905/2.7 new)
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12 | Sec. 2.7. Small Fire-fighting Equipment Grant Program. | ||||||
13 | (a) The Office shall establish and administer a Small | ||||||
14 | Fire-fighting Equipment Grant Program to award grants to fire | ||||||
15 | departments and fire protection districts for the purchase of | ||||||
16 | small fire-fighting equipment.
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17 | (b) The Fire Service and Small Equipment Fund is created as | ||||||
18 | a special fund in the State Treasury. From appropriations, the | ||||||
19 | Office may expend moneys from the Fund for the grant program | ||||||
20 | under subsection (a). Moneys received for the purposes of this | ||||||
21 | Section, including, without limitation, proceeds received | ||||||
22 | under the Disposable Lighter Surcharge Act and gifts, grants, |
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1 | and awards from any public or private entity must be deposited | ||||||
2 | into the Fund. Any interest earned on moneys in the Fund must | ||||||
3 | be deposited into the Fund.
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4 | (c) As used in this Section, "small fire-fighting | ||||||
5 | equipment" includes, without limitation, turnout gear, air | ||||||
6 | packs, thermal imaging cameras, jaws of life, and other | ||||||
7 | fire-fighting equipment, as determined by the State Fire | ||||||
8 | Marshal.
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9 | (d) The Office shall adopt any rules necessary for the | ||||||
10 | implementation and administration of this Section.
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11 | Section 905. The State Finance Act is amended by adding | ||||||
12 | Section 5.675 as follows: | ||||||
13 | (30 ILCS 105/5.675 new) | ||||||
14 | Sec. 5.675. The Fire Service and Small Equipment Fund.
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15 | Section 999. Effective date. This Act takes effect July 1, | ||||||
16 | 2007.
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