(415 ILCS 135/1)
Sec. 1. Short title. This Act may be cited as the Drycleaner Environmental Response Trust Fund Act.
(Source: P.A. 90-502, eff. 8-19-97.)
(415 ILCS 135/5)
Sec. 5. Definitions. As used in this Act:
"Active drycleaning facility" means a drycleaning facility actively engaged in drycleaning operations and licensed under Section 60 of this Act.
"Agency" means the Illinois Environmental Protection Agency.
"Board" means the Illinois Pollution Control Board.
"Claimant" means an owner or operator of a drycleaning facility who has applied for reimbursement from the remedial account or who has submitted a claim under the insurance account with respect to a release.
"Council" means the Drycleaner Environmental Response Trust Fund Council.
"Drycleaner Environmental Response Trust Fund" or "Fund" means the fund created under Section 10 of this Act.
"Drycleaning facility" means a facility located in this State that is or has been engaged in drycleaning operations for the general public, other than:
"Drycleaning operations" means drycleaning of apparel and household fabrics for the general public, as described in Standard Industrial Classification Industry No. 7215 and No. 7216 in the Standard Industrial Classification Manual (SIC) by the Technical Committee on Industrial Classification.
"Drycleaning solvent" means any and all nonaqueous solvents, including but not limited to a chlorine-based or petroleum-based formulation or product, including green solvents, that are used as a primary cleaning agent in drycleaning operations.
"Emergency" or "emergency action" means a situation or an immediate response to a situation to protect public health or safety. "Emergency" or "emergency action" does not mean removal of contaminated soils, recovery of free product, or financial hardship. An "emergency" or "emergency action" would normally be expected to be directly related to a sudden event or discovery and would last until the threat to public health is mitigated.
"Groundwater" means underground water that occurs within the saturated zone and geologic materials where the fluid pressure in the pore space is equal to or greater than the atmospheric pressure.
"Inactive drycleaning facility" means a drycleaning facility that is not being used for drycleaning operations and is not registered under this Act.
"Maintaining a place of business in this State" or any like term means (1) having or maintaining within this State, directly or through a subsidiary, an office, distribution facility, distribution house, sales house, warehouse, or other place of business or (2) operating within this State as an agent or representative for a person or a person's subsidiary engaged in the business of selling to persons within this State, irrespective of whether the place of business or agent or other representative is located in this State permanently or temporary, or whether the person or the person's subsidiary engages in the business of selling in this State.
"No Further Remediation Letter" means a letter provided by the Agency pursuant to Section 58.10 of Title XVII of the Environmental Protection Act.
"Operator" means a person or entity holding a business license to operate a licensed drycleaning facility or the business operation of which the drycleaning facility is a part.
"Owner" means (1) a person who owns or has possession or control of a drycleaning facility at the time a release is discovered, regardless of whether the facility remains in operation or (2) a parent corporation of the person under item (1) of this subdivision.
"Parent corporation" means a business entity or other business arrangement that has elements of common ownership or control or that uses a long-term contractual arrangement with a person to avoid direct responsibility for conditions at a drycleaning facility.
"Person" means an individual, trust, firm, joint stock company, corporation, consortium, joint venture, or other commercial entity.
"Program year" means the period beginning on July 1 and ending on the following June 30.
"Release" means any spilling, leaking, emitting, discharging, escaping, leaching, or dispersing of drycleaning solvents from a drycleaning facility to groundwater, surface water, or subsurface soils.
"Remedial action" means activities taken to comply with Title XVII of the Environmental Protection Act and rules adopted by the Board to administer that Title.
"Responsible party" means an owner, operator, or other person financially responsible for costs of remediation of a release of drycleaning solvents from a drycleaning facility.
"Service provider" means a consultant, testing laboratory, monitoring well installer, soil boring contractor, other contractor, lender, or any other person who provides a product or service for which a claim for reimbursement has been or will be filed against the Fund, or a subcontractor of such a person.
"Virgin facility" means a drycleaning facility that has never had chlorine-based or petroleum-based drycleaning solvents stored or used at the property prior to it becoming a green solvent drycleaning facility.
(Source: P.A. 101-400, eff. 7-1-20; 101-605, eff. 7-1-20.)
(415 ILCS 135/10)
Sec. 10. Drycleaner Environmental Response Trust Fund.
(a) The Drycleaner Environmental Response Trust Fund is created as a special fund in the State Treasury. Moneys deposited into the Fund shall be used by the Agency for the purposes of this Act. The Fund shall include moneys credited to the Fund under this Act and other moneys that by law may be credited to the Fund. The State Treasurer may invest moneys deposited into the Fund. Interest, income from the investments, and other income earned by the Fund shall be credited to and deposited into the Fund.
The Fund may be divided into different accounts with different depositories to fulfill the purposes of the Act.
Moneys in the Fund at the end of a State fiscal year shall be carried forward to the next fiscal year and shall not revert to the General Revenue Fund.
(b) The specific purposes of the Fund include, but are not limited to, the following:
(c) The State, the General Revenue Fund, and any other Fund of the State, other than the Drycleaner Environmental Response Trust Fund, shall not be liable for a claim or cause of action in connection with a drycleaning facility not owned or operated by the State or an agency of the State. All expenses incurred by the Fund shall be payable solely from the Fund and no liability or obligation shall be imposed upon the State. The State is not liable for a claim presented against the Fund.
(d) The liability of the Fund is limited to the extent of coverage provided by the account under which a claim is submitted, subject to the terms and conditions of that coverage. The liability of the Fund is further limited by the moneys made available to the Fund, and no remedy shall be ordered that would require the Fund to exceed its then current funding limitations to satisfy an award or which would restrict the availability of moneys for higher priority sites.
(e) Nothing in this Act shall be construed to limit, restrict, or affect the authority and powers of the Agency or another State agency or statute unless the State agency or statute is specifically referenced and the limitation is clearly set forth in this Act.
(f) During each fiscal year, the Agency shall limit its administration of the Fund to no more $600,000 in administrative expenses. The limitation in this subsection (f) does not apply to costs incurred by the Agency in:
(Source: P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/12)
Sec. 12. Transfer of Council functions to the Agency.
(a) On July 1, 2020, the Council is abolished, and, except as otherwise provided in this Act, all powers, duties, rights, and responsibilities of the Council are transferred to the Agency. On and after that date, all of the general powers necessary and convenient to implement and administer this Act are, except as otherwise provided in this Act, hereby vested in and may be exercised by the Agency, including, but not limited to, the powers described in Section 25 of this Act.
(b) No later than June 30, 2020, the Administrator of the Fund shall prepare on behalf of the Council and deliver to the Agency a report that lists:
(c) No later than June 30, 2020, all books, records, papers, documents, property (real and personal), contracts, causes of action, and pending business pertaining to the powers, duties, rights, and responsibilities transferred by Public Act 101-400 and this amendatory Act of the 101st General Assembly, including, but not limited to, material in electronic or magnetic format and necessary computer hardware and software, shall be transferred to the Agency, regardless of whether they are in the possession of the Council, an independent contractor who serves as Administrator of the Fund, or any other person.
(d) At the direction of the Governor or on July 1, 2020, whichever is earlier, all unexpended appropriations and balances and other funds available for use by the Council, as determined by the Director of the Governor's Office of Management and Budget, shall be transferred for use by the Agency in accordance with this Act, regardless of whether they are in the possession of the Council, an independent contractor who serves as Administrator of the Fund, or any other person. Unexpended balances so transferred shall be expended by the Agency only for the purpose for which the appropriations were originally made.
(e) The transfer of powers, duties, rights, and responsibilities pursuant to Public Act 101-400 and this amendatory Act of the 101st General Assembly does not affect any act done, ratified, or canceled or any right accruing or established or any action or proceeding had or commenced by the Council or the Administrator of the Fund before July 1, 2020; such actions may be prosecuted and continued by the Attorney General.
(f) Whenever reports or notices are required to be made or given or papers or documents furnished or served by any person to or upon the Council or the Administrator of the Fund in connection with any of the powers, duties, rights, or responsibilities transferred by Public Act 101-400 and this amendatory Act of the 101st General Assembly to the Agency, the same shall be made, given, furnished, or served in the same manner to or upon the Agency.
(g) All rules duly adopted by the Council before July 1, 2020 shall become rules of the Board on July 1, 2020. The Agency is authorized to propose to the Board for adoption, and the Board may adopt, amendments to those rules, as well as new rules, for carrying out, administering, and enforcing the provisions of this Act.
(h) In addition to the rules described above, the Board is hereby authorized to adopt rules establishing minimum continuing education and compliance program requirements for owners and operators of active drycleaning facilities. Board rules establishing minimum continuing education requirements shall, among other things, identify the minimum number of continuing education credits that must be obtained and describe the specific subjects to be covered in continuing education programs. Board rules establishing minimum compliance program requirements shall, among other things, identify the type of inspections that must be conducted. The rules adopted by the Board under this subsection (h) may also provide an exemption from continuing education requirements for persons who have, for at least 10 consecutive years on or after January 1, 2009, owned or operated a drying facility licensed under this Act.
(i) For the purposes of the Successor Agency Act and Section 9b of the State Finance Act, the Agency is the successor to the Council beginning July 1, 2020.
(Source: P.A. 101-400, eff. 12-31-19 (See Section 5 of P.A. 101-605 for effective date of P.A. 101-400); 101-605, eff. 12-31-19.)
(415 ILCS 135/15)
Sec. 15. (Repealed).
(Source: P.A. 93-201, eff. 1-1-04. Repealed by P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/20)
Sec. 20. (Repealed).
(Source: P.A. 96-774, eff. 1-1-10. Repealed by P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/25)
Sec. 25. Powers and duties of the Agency and Board.
(a) The Agency shall have all of the general powers reasonably necessary and convenient to carry out this Act, including, but not limited to, the power to:
(b) (Blank).
(c) The Agency shall, in accordance with Board rules, prioritize the expenditure of funds from the remedial action account whenever it determines that there are not sufficient funds to settle all current claims. In prioritizing, the Agency shall consider, among other things, the following:
(d) The Board may adopt rules allowing the direct payment from the Fund to a contractor who performs remediation. The rules concerning the direct payment shall include a provision that any applicable deductible must be paid by the drycleaning facility prior to any direct payment from the Fund.
(e) (Blank).
(f) The Agency may, in accordance with constitutional limitations, enter at all reasonable times upon any private or public property for the purpose of inspecting and investigating to ascertain possible violations of this Act, any rule adopted under this Act, or any order entered pursuant to this Act.
(g) If the Agency becomes aware of a violation of this Act or any rule adopted under this Act, it may refer the matter to the Attorney General for enforcement.
(h) In calendar years 2021 and 2022 and as deemed necessary by the Director of the Agency thereafter, the Agency shall prepare a report on the status of the Fund and convene a public meeting for purposes of disseminating the information in the report and accepting questions from members of the public on its contents. The reports prepared by the Agency under this subsection shall, at a minimum, describe the current financial status of the Fund, identify administrative expenses incurred by the Agency in its administration of the Fund, identify amounts from the Fund that have been applied toward remedial action and insurance claims under the Act, and list the drycleaning facilities in the State eligible for reimbursement from the Fund that have completed remedial action. The Agency shall make available on its website an electronic copy of the reports required under this subsection.
(Source: P.A. 101-400, eff. 7-1-20; 101-605, eff. 7-1-20.)
(415 ILCS 135/27)
Sec. 27. (Repealed).
(Source: P.A. 98-327, eff. 8-13-13. Repealed internally, eff. 1-1-16.)
(415 ILCS 135/30)
Sec. 30. (Repealed).
(Source: P.A. 93-201, eff. 1-1-04. Repealed by P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/31)
Sec. 31. Prohibition on renewal of contract with Fund Administrator. The Council shall not enter into or renew any contract or agreement with a person to act as the Administrator of the Fund for a term that extends beyond June 30, 2020.
(Source: P.A. 101-400, eff. 12-31-19 (See Section 5 of P.A. 101-605 for effective date of P.A. 101-400); 101-605, eff. 12-31-19.)
(415 ILCS 135/35)
Sec. 35. Illinois Insurance Code exemptions. The Fund, including but not limited to insurance coverage offered under the insurance account, is not subject to the provisions of the Illinois Insurance Code. Notwithstanding any other provision of law, the Fund shall not be considered an insurance company or an insurer under the laws of this State and shall not be a member of nor be entitled to a claim against the Illinois Insurance Guaranty Fund.
(Source: P.A. 90-502, eff. 8-19-97.)
(415 ILCS 135/40)
Sec. 40. Remedial action account.
(a) The remedial action account is established to provide reimbursement to eligible claimants for drycleaning solvent investigation, remedial action planning, and remedial action activities for existing drycleaning solvent contamination discovered at their drycleaning facilities.
(b) The following persons are eligible for reimbursement from the remedial action account:
(c) An eligible claimant requesting reimbursement from the remedial action account shall meet all of the following:
(d) A claimant must have submitted a completed application form provided by the Council. The application shall contain documentation of activities, plans, and expenditures associated with the eligible costs incurred in response to a release of drycleaning solvent from a drycleaning facility. Application for remedial action account benefits must have been submitted to the Council on or before June 30, 2005.
(e) Claimants shall be subject to the following deductible requirements:
(f) Claimants are subject to the following limitations on reimbursement:
(f-5) Costs of corrective action or indemnification incurred by a claimant which have been paid to a claimant under a policy of insurance other than the insurance provided under this Act, another written agreement, or a court order are not eligible for reimbursement. A claimant who receives payment under such a policy, written agreement, or court order shall reimburse the State to the extent such payment covers costs for which payment was received from the Fund. Any moneys received by the State under this subsection shall be deposited into the Fund.
(g) The source of funds for the remedial action account shall be moneys allocated to the account by the Agency.
(h) A drycleaning facility will be classified as active or inactive for purposes of determining benefits under this Section based on the status of the facility on the date a claim is filed.
(i) Eligible claimants shall conduct remedial action in accordance with Title XVII of the Environmental Protection Act and rules adopted under that Act.
(j) Effective January 1, 2012, the owner or operator of an active drycleaning facility that has previously received or is currently receiving reimbursement for the costs of a remedial action, as defined in this Act, shall maintain continuous financial assurance for environmental liability coverage in the amount of at least $500,000 for that facility until January 1, 2030. Failure to comply with this requirement will result in the revocation of the drycleaning facility's existing license and in the inability of the drycleaning facility to obtain or renew a license under Section 60 of this Act.
(k) Owners and operators of inactive drycleaning facilities that are eligible for reimbursement from the Fund shall, through calendar year 2029, pay an annual $3,000 administrative assessment each calendar year to the Agency for the facility. For calendar year 2020, the annual assessment described in this subsection (k) is due on or before October 1, 2020. For each subsequent calendar year, the annual assessment described in this subsection (k) is due on or before February 1 of the applicable calendar year. Administrative assessments collected by the Agency under this subsection (k) shall be deposited into the Fund.
(Source: P.A. 101-400, eff. 7-1-20; 101-605, eff. 7-1-20.)
(415 ILCS 135/45)
Sec. 45. Insurance account.
(a) The insurance account shall offer financial assurance for a qualified owner or operator of a drycleaning facility under the terms and conditions provided for under this Section. Coverage may be provided to either the owner or the operator of a drycleaning facility. Neither the Agency nor the Council is required to resolve whether the owner or operator, or both, are responsible for a release under the terms of an agreement between the owner and operator.
(b) The source of funds for the insurance account shall be as follows:
(c) An owner or operator may purchase coverage of up to $500,000 per drycleaning facility subject to the terms and conditions under this Section and those adopted by the Council before July 1, 2020 or by the Board on or after that date. Coverage shall be limited to remedial action costs associated with soil and groundwater contamination resulting from a release of drycleaning solvent at an insured drycleaning facility, including third-party liability for soil and groundwater contamination. Coverage is not provided for a release that occurred before the date of coverage.
(d) An owner or operator, subject to underwriting requirements and terms and conditions deemed necessary and convenient by the Council for periods before July 1, 2020 and subject to terms and conditions deemed necessary and convenient by the Board for periods on or after that date, may purchase insurance coverage from the insurance account provided that:
(e) The annual premium for insurance coverage shall be:
(e-5) (Blank).
(e-6) (Blank).
(f) If coverage is purchased for any part of a year, the purchaser shall pay the full annual premium. Until July 1, 2020, the insurance premium is fully earned upon issuance of the insurance policy. Beginning July 1, 2020, coverage first commences for a purchaser only after payment of the full annual premium due for the applicable program year.
(g) Any insurance coverage provided under this Section shall be subject to a $10,000 deductible.
(h) A future repeal of this Section shall not terminate the obligations under this Section or authority necessary to administer the obligations until the obligations are satisfied, including but not limited to the payment of claims filed prior to the effective date of any future repeal against the insurance account until moneys in the account are exhausted. Upon exhaustion of the moneys in the account, any remaining claims shall be invalid. If moneys remain in the account following satisfaction of the obligations under this Section, the remaining moneys and moneys due the account shall be deposited in the remedial action account.
(Source: P.A. 101-400, eff. 12-31-19 (See Section 5 of P.A. 101-605 for effective date of P.A. 101-400); 101-605, eff. 12-31-19.)
(415 ILCS 135/50)
Sec. 50. Cost recovery; enforcement.
(a) The Agency may seek recovery from a potentially responsible party liable for a release that is the subject of a remedial action and for which the Fund has expended moneys for remedial action. The amount of recovery sought by the Agency shall be equal to all moneys expended by the Fund for and in connection with the remediation, including, but not limited to, reasonable attorney's fees and costs of litigation expended by the Fund in connection with the release.
(b) Except as provided in subsections (c) and (d):
(c) Notwithstanding subsection (b), the liability of a claimant to the Fund shall be the total costs of remedial action incurred by the Fund, as specified in subsection (a), if the claimant has not complied with the Environmental Protection Act, this Act, or rules adopted under either Act.
(d) Notwithstanding subsection (b), the liability of a claimant to the Fund shall be the total costs of remedial action incurred by the Fund, as specified in subsection (a), if the claimant received reimbursement from the Fund through misrepresentation or fraud, and the claimant shall be liable for the amount of the reimbursement.
(e) Upon reimbursement by the Fund for remedial action under this Act, the rights of the claimant to recover payment from a potentially responsible party are assumed by the Agency to the extent the remedial action was paid by the Fund. A claimant is precluded from receiving double compensation for the same injury. A claimant may elect to permit the Agency to pursue the claimant's cause of action for an injury not compensated by the Fund against a potentially responsible party, provided the Attorney General or his or her designee determines the representation would not be a conflict of interest.
(f) This Section does not preclude, limit, or in any way affect any of the provisions of or causes of action pursuant to Section 22.2 of the Environmental Protection Act.
(g) Any cost recovery action commenced before July 1, 2020, by the Council, pursuant to this Section, may be prosecuted or continued by the Attorney General on and after that date.
(h) All costs recovered under this Section shall be deposited into the Fund.
(Source: P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/55)
Sec. 55. Limitation on actions; admissions.
(a) An award or reimbursement made from the Fund under this Act shall be the claimant's exclusive method for the recovery of the costs of drycleaning facility remediation.
(b) If a person conducts a remedial action activity for a release at a drycleaning facility site, whether or not the person files a claim under this Act, the claim and remedial action activity conducted are not evidence of liability or an admission of liability for any potential or actual environmental pollution or damage.
(Source: P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/60)
(Section scheduled to be repealed on January 1, 2030)
Sec. 60. Drycleaning facility license.
(a) No person shall operate a drycleaning facility in this State without a license issued by the Council or Agency. Until July 1, 2020, the license required under this subsection shall be issued by the Council. On and after July 1, 2020, the license required under this subsection shall be issued by the Agency.
(b) Beginning July 1, 2020, an initial or renewal license shall be issued to a drycleaning facility on submission by an applicant of a completed form prescribed by the Agency and proof of payment of the required fee to the Department of Revenue, and, if the drycleaning facility has previously received or is currently receiving reimbursement for the costs of a remedial action, as defined in this Act, proof of compliance with subsection (j) of Section 40. The Agency shall make available on its website an electronic copy of the required license and license renewal applications. License renewal application forms must include a certification by the applicant:
(c) The annual fees for licensure are as follows:
For purpose of this subsection, the quantity of drycleaning solvents used annually shall be determined as follows:
(d) A license issued under this Section shall expire one year after the date of issuance and may be renewed on reapplication to the Agency and submission of proof of payment of the appropriate fee to the Department of Revenue in accordance with subsections (c) and (e).
(e) An operator of a drycleaning facility shall submit the appropriate application form provided by the Agency with the license fee in the form of cash, credit card, business check, or guaranteed remittance to the Department of Revenue. The Department may accept payment of the license fee under this Section by credit card only if the Department is not required to pay a discount fee charged by the credit card issuer. The license fee payment form and the actual license fee payment shall be administered by the Department of Revenue under rules adopted by that Department.
(f) The Department of Revenue shall issue a proof of payment receipt to each operator of a drycleaning facility who has paid the appropriate fee in cash or by guaranteed remittance, credit card, or business check. However, the Department of Revenue shall not issue a proof of payment receipt to a drycleaning facility that is liable to the Department of Revenue for a tax imposed under this Act. The original receipt shall be presented to the Agency by the operator of a drycleaning facility.
(g) (Blank).
(h) The Board and the Department of Revenue may adopt rules as necessary to administer the licensing requirements of this Act.
(Source: P.A. 101-400, eff. 7-1-20; 101-605, eff. 7-1-20.)
(415 ILCS 135/65)
(Section scheduled to be repealed on January 1, 2030)
Sec. 65. Drycleaning solvent tax.
(a) A tax is imposed upon the use of drycleaning solvent by a person engaged in the business of operating a drycleaning facility in this State at the rate of $10 per gallon of perchloroethylene or other chlorinated drycleaning solvents used in drycleaning operations, $2 per gallon of petroleum-based drycleaning solvent, and $1.75 per gallon of green solvents, unless the green solvent is used at a virgin facility, in which case the rate is $0.35 per gallon. The Board may determine by rule which products are chlorine-based solvents, which products are petroleum-based solvents, and which products are green solvents. All drycleaning solvents shall be considered chlorinated solvents unless the Board determines that the solvents are petroleum-based drycleaning solvents or green solvents.
(b) The tax imposed by this Act shall be collected from the purchaser at the time of sale by a seller of drycleaning solvents maintaining a place of business in this State and shall be remitted to the Department of Revenue under the provisions of this Act.
(c) The tax imposed by this Act that is not collected by a seller of drycleaning solvents shall be paid directly to the Department of Revenue by the purchaser or end user who is subject to the tax imposed by this Act.
(d) No tax shall be imposed upon the use of drycleaning solvent if the drycleaning solvent will not be used in a drycleaning facility or if a floor stock tax has been imposed and paid on the drycleaning solvent. Prior to the purchase of the solvent, the purchaser shall provide a written and signed certificate to the drycleaning solvent seller stating:
(e) On January 1, 1998, there is imposed on each operator of a drycleaning facility a tax on drycleaning solvent held by the operator on that date for use in a drycleaning facility. The tax imposed shall be the tax that would have been imposed under subsection (a) if the drycleaning solvent held by the operator on that date had been purchased by the operator during the first year of this Act.
(f) On or before the 25th day of the 1st month following the end of the calendar quarter, a seller of drycleaning solvents who has collected a tax pursuant to this Section during the previous calendar quarter, or a purchaser or end user of drycleaning solvents required under subsection (c) to submit the tax directly to the Department, shall file a return with the Department of Revenue. The return shall be filed on a form prescribed by the Department of Revenue and shall contain information that the Department of Revenue reasonably requires, but at a minimum will require the reporting of the volume of drycleaning solvent sold to each licensed drycleaner. The Department of Revenue shall report quarterly to the Agency the volume of drycleaning solvent purchased for the quarter by each licensed drycleaner. Each seller of drycleaning solvent maintaining a place of business in this State who is required or authorized to collect the tax imposed by this Act shall pay to the Department the amount of the tax at the time when he or she is required to file his or her return for the period during which the tax was collected. Purchasers or end users remitting the tax directly to the Department under subsection (c) shall file a return with the Department of Revenue and pay the tax so incurred by the purchaser or end user during the preceding calendar quarter.
Except as provided in this Section, the seller of drycleaning solvents filing the return under this Section shall, at the time of filing the return, pay to the Department the amount of tax imposed by this Act less a discount of 1.75%, or $5 per calendar year, whichever is greater. Failure to timely file the returns and provide to the Department the data requested under this Act will result in disallowance of the reimbursement discount.
(g) The tax on drycleaning solvents used in drycleaning facilities and the floor stock tax shall be administered by the Department of Revenue under rules adopted by that Department.
(h) No person shall knowingly sell or transfer drycleaning solvent to an operator of a drycleaning facility that is not licensed by the Agency under Section 60.
(i) The Department of Revenue may adopt rules as necessary to implement this Section.
(j) If any payment provided for in this Section exceeds the seller's liabilities under this Act, as shown on an original return, the seller may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the seller, the seller's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and the seller shall be liable for penalties and interest on such difference.
(Source: P.A. 101-400, eff. 7-1-20; 102-558, eff. 8-20-21.)
(415 ILCS 135/67)
Sec. 67. Certification of registration. On and after January 1, 1998, no person shall engage in the business of selling drycleaning solvents in this State without a certificate of registration issued by the Department of Revenue. A person, officer or director of a corporation, partner or member of a partnership, or manager or member of a limited liability company who engages in the business of selling drycleaning solvents in this State without a certificate of registration issued by the Department of Revenue is guilty of a Class A misdemeanor. A person, manager or member of a limited liability company, officer or director of a corporation, or partner or member of a partnership who engages in the business of selling drycleaning solvents in this State after the certificate of registration has been revoked is guilty of a Class A misdemeanor. Each day that the person, officer or director of the corporation, manager or member of the limited liability company, or partner or member of the partnership is engaged in business without a certificate of registration, or after the certification of registration has been revoked, constitutes a separate offense.
A purchaser who obtains a registration number or resale number from the Department of Revenue through misrepresentation, who represents to a seller that the purchaser has a registration number or a resale number from the Department of Revenue when he or she knows that he or she does not have the number, or who knowingly uses his or her registration number or resale number to make a seller believe that he or she is buying drycleaning solvents for resale when the purchaser in fact knows that is not the purpose of the purchase, is guilty of a Class 4 felony.
(Source: P.A. 90-502, eff. 8-19-97.)
(415 ILCS 135/68)
Sec. 68. Incorporation by reference. All of the provisions of Sections 2a and 2b of the Retailers' Occupation Tax Act shall apply to persons in the business of selling drycleaning solvents in this State to the same extent as if those Sections were included in this Act. All of the provisions of Section 4 (except that the time limitation provision shall run from the date when the tax is due rather than from the date when gross receipts are received), Section 5 (except that the time limitation provisions on the issuance of notices of tax liability shall run from the date when the tax is due rather than from the date when gross receipts are received), 5a, 5b, 5c, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, and 12 of the Retailers' Occupation Tax Act, Sections 3-45, 9, and 10 of the Use Tax Act, and all applicable provisions of the Uniform Penalty and Interest Act that are not inconsistent with the Act, shall apply to sellers of drycleaning solvents and operators of drycleaning facilities to the same extent as if those provisions were included in this Act. Reference in the incorporated Sections of the Retailers' Occupation Tax Act to retailers, sellers, or persons engaged in the business of selling tangible personal property shall mean sellers of drycleaning solvents when used in this Act. Reference in the incorporated Sections to sales of tangible personal property shall mean sales of drycleaning solvents when used in this Act.
(Source: P.A. 90-502, eff. 8-19-97.)
(415 ILCS 135/69)
Sec. 69. Civil penalties.
(a) Except as otherwise provided in this Section, any person who violates any provision of this Act, any rule adopted under this Act, or any license or registration or term or condition thereof, or that violates any Council, Board, or court order entered under this Act, shall be liable for a civil penalty as provided in this Section. The penalties may, upon order of the Board or a court of competent jurisdiction, be made payable to the Drycleaner Environmental Response Trust Fund, to be used in accordance with the provisions of this Act.
(b) Notwithstanding the provisions of subsection (a) of this Section:
(c) (Blank).
(d) The penalties provided for in this Section may be recovered in a civil action instituted by the Attorney General in the name of the people of the State of Illinois.
(e) The Attorney General may also, at the request of the Agency or the Department of Revenue, or on his or her own motion, institute a civil action for an injunction, prohibitory or mandatory, to restrain violations of this Act, any rule or regulation adopted under this Act, any license or registration or term or condition of a license or registration, or any Council, Board, or court order entered pursuant to this Act, or to require other actions as may be necessary to address violations thereof.
(f) Without limiting any other authority which may exist for the awarding of attorney's fees and costs, the Board or a court of competent jurisdiction may award costs and reasonable attorney's fees, including the reasonable costs of expert witnesses and consultants, to the Attorney General in a case where the Attorney General has prevailed against a person who has committed a willful, knowing, or repeated violation of this Act, any rule or regulation adopted under this Act, or any license or registration or term or condition of a license or registration, or any Council, Board, or court order entered pursuant to this Act. Any funds collected under this subsection (f) in which the Attorney General has prevailed shall be deposited in the Drycleaner Environmental Response Trust Fund created in Section 10 of this Act.
(g) All final orders imposing civil penalties under this Section shall prescribe the time for payment of the penalties. If any penalty is not paid within the time prescribed, interest on the penalty shall be paid, at the rate set forth in Section 3-2 of the Illinois Uniform Penalty and Interest Act, for the period from the date payment is due until the date payment is received. However, if the time for payment is stayed during the pendency of an appeal, interest shall not accrue during the stay.
(Source: P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/69.5)
Sec. 69.5. Criminal penalties. In addition to all other civil and criminal penalties provided by law, any person who knowingly makes to the Agency or Department of Revenue an oral or written statement that is false, fictitious, or fraudulent and that is materially related to or required by this Act or a rule adopted under this Act commits a Class 4 felony, and each such statement or writing shall be considered a separate Class 4 felony. A person who, after being convicted under this Section, violates this Section a second or subsequent time commits a Class 3 felony.
(Source: P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/70)
Sec. 70. Deposit of fees and taxes. All license fees and taxes collected by the Department of Revenue under this Act shall be deposited into the Fund, less 4% of the moneys collected which shall be deposited by the State Treasurer into the Tax Compliance and Administration Fund and shall be used, subject to appropriation, by the Department of Revenue to cover the costs of the Department in collecting the license fees and taxes under this Act, and less an amount sufficient to provide refunds under this Act.
(Source: P.A. 90-502, eff. 8-19-97.)
(415 ILCS 135/75)
Sec. 75. (Repealed).
(Source: P.A. 93-201, eff. 1-1-04. Repealed by P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/77)
Sec. 77. Review of final decisions.
(a) All final Agency decisions made pursuant to this Act shall be subject to review in the manner provided for the review of permit decisions under Section 40 of the Environmental Protection Act.
(b) Final administrative decisions made under this Act on or before the effective date of this Section by the Council, the Administrator of the Fund, or an administrative law judge of the Council are subject to review in accordance with the law in effect at the time of the decision, except that (i) the Director of the Agency shall conduct reviews to be performed by the Administrator of the Fund and (ii) the review of decisions of the Council and decisions of administrative law judges of the Council shall be conducted in accordance with the Administrative Review Law.
(Source: P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/80)
Sec. 80. (Repealed).
(Source: P.A. 91-453, eff. 8-6-99. Repealed by P.A. 101-400, eff. 7-1-20.)
(415 ILCS 135/85)
Sec. 85. Repeal of fee and tax provisions. Sections 60 and 65 of this Act are repealed on January 1, 2030.
(Source: P.A. 101-400, eff. 12-31-19 (see Section 5 of P.A. 101-605 for effective date of P.A. 101-400).
(415 ILCS 135/150)
Sec. 150. (Amendatory provisions; text omitted).
(Source: P.A. 90-502, eff. 8-19-97; text omitted.)
(415 ILCS 135/200)
Sec. 200. (Amendatory provisions; text omitted).
(Source: P.A. 90-502, eff. 8-19-97; text omitted.)
(415 ILCS 135/250)
Sec. 250. (Amendatory provisions; text omitted).
(Source: P.A. 90-502, eff. 8-19-97; text omitted.)
(415 ILCS 135/999)
Sec. 999. Effective date. This Act takes effect upon becoming law.
(Source: P.A. 90-502, eff. 8-19-97.)