Illinois 2025-2026 Regular Session

Illinois House Bill HB1625 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1625 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: New Act425 ILCS 30/2 from Ch. 127 1/2, par. 102425 ILCS 30/3.5425 ILCS 30/3.6 new425 ILCS 30/24 from Ch. 127 1/2, par. 124425 ILCS 35/1 from Ch. 127 1/2, par. 127425 ILCS 35/3.5 new Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2026, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 3% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective January 1, 2026. LRB104 09392 BDA 19451 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1625 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: New Act425 ILCS 30/2 from Ch. 127 1/2, par. 102425 ILCS 30/3.5425 ILCS 30/3.6 new425 ILCS 30/24 from Ch. 127 1/2, par. 124425 ILCS 35/1 from Ch. 127 1/2, par. 127425 ILCS 35/3.5 new New Act 425 ILCS 30/2 from Ch. 127 1/2, par. 102 425 ILCS 30/3.5 425 ILCS 30/3.6 new 425 ILCS 30/24 from Ch. 127 1/2, par. 124 425 ILCS 35/1 from Ch. 127 1/2, par. 127 425 ILCS 35/3.5 new Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2026, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 3% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective January 1, 2026. LRB104 09392 BDA 19451 b LRB104 09392 BDA 19451 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1625 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
3	3	New Act425 ILCS 30/2 from Ch. 127 1/2, par. 102425 ILCS 30/3.5425 ILCS 30/3.6 new425 ILCS 30/24 from Ch. 127 1/2, par. 124425 ILCS 35/1 from Ch. 127 1/2, par. 127425 ILCS 35/3.5 new New Act 425 ILCS 30/2 from Ch. 127 1/2, par. 102 425 ILCS 30/3.5 425 ILCS 30/3.6 new 425 ILCS 30/24 from Ch. 127 1/2, par. 124 425 ILCS 35/1 from Ch. 127 1/2, par. 127 425 ILCS 35/3.5 new
4	4	New Act
5	5	425 ILCS 30/2 from Ch. 127 1/2, par. 102
6	6	425 ILCS 30/3.5
7	7	425 ILCS 30/3.6 new
8	8	425 ILCS 30/24 from Ch. 127 1/2, par. 124
9	9	425 ILCS 35/1 from Ch. 127 1/2, par. 127
10	10	425 ILCS 35/3.5 new
11	11	Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2026, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 3% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective January 1, 2026.
12	12	LRB104 09392 BDA 19451 b LRB104 09392 BDA 19451 b
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14	14	A BILL FOR
15	15	HB1625LRB104 09392 BDA 19451 b HB1625 LRB104 09392 BDA 19451 b
16	16	HB1625 LRB104 09392 BDA 19451 b
17	17	1 AN ACT concerning fireworks.
18	18	2 Be it enacted by the People of the State of Illinois,
19	19	3 represented in the General Assembly:
20	20	4 Section 1. Short title. This Act may be cited as the
21	21	5 Ground-Based Sparkler Purchaser Excise Tax Act.
22	22	6 Section 5. Definitions. As used in this Act:
23	23	7 "Affirmative act in furtherance of the evasion" means an
24	24	8 act designed in whole or in part to (i) conceal, misrepresent,
25	25	9 falsify, or manipulate any material fact or (ii) tamper with
26	26	10 or destroy documents or materials related to a person's tax
27	27	11 liability under this Act.
28	28	12 "Automated sales suppression device" or "zapper" means a
29	29	13 software program that falsifies the electronic records of an
30	30	14 electronic cash register or other point-of-sale system,
31	31	15 including, but not limited to, transaction data and
32	32	16 transaction reports. "Automated sales suppression device" or
33	33	17 "zapper" includes the software program, any device that
34	34	18 carries the software program, or an Internet link to the
35	35	19 software program.
36	36	20 "Consumer distributor" means any person who distributes,
37	37	21 offers for sale, sells, or exchanges for consideration
38	38	22 consumer fireworks in this State to another distributor or
39	39	23 directly to any retailer or person for resale.
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43	43	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1625 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
44	44	New Act425 ILCS 30/2 from Ch. 127 1/2, par. 102425 ILCS 30/3.5425 ILCS 30/3.6 new425 ILCS 30/24 from Ch. 127 1/2, par. 124425 ILCS 35/1 from Ch. 127 1/2, par. 127425 ILCS 35/3.5 new New Act 425 ILCS 30/2 from Ch. 127 1/2, par. 102 425 ILCS 30/3.5 425 ILCS 30/3.6 new 425 ILCS 30/24 from Ch. 127 1/2, par. 124 425 ILCS 35/1 from Ch. 127 1/2, par. 127 425 ILCS 35/3.5 new
45	45	New Act
46	46	425 ILCS 30/2 from Ch. 127 1/2, par. 102
47	47	425 ILCS 30/3.5
48	48	425 ILCS 30/3.6 new
49	49	425 ILCS 30/24 from Ch. 127 1/2, par. 124
50	50	425 ILCS 35/1 from Ch. 127 1/2, par. 127
51	51	425 ILCS 35/3.5 new
52	52	Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2026, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 3% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective January 1, 2026.
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54	54	LRB104 09392 BDA 19451 b
55	55	A BILL FOR
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61	61	New Act
62	62	425 ILCS 30/2 from Ch. 127 1/2, par. 102
63	63	425 ILCS 30/3.5
64	64	425 ILCS 30/3.6 new
65	65	425 ILCS 30/24 from Ch. 127 1/2, par. 124
66	66	425 ILCS 35/1 from Ch. 127 1/2, par. 127
67	67	425 ILCS 35/3.5 new
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86	86	1 "Consumer retailer" means any person who offers for sale,
87	87	2 sells, or exchanges for consideration consumer fireworks in
88	88	3 this State directly to any person with a consumer display
89	89	4 permit.
90	90	5 "Department" means the Department of Revenue.
91	91	6 "Director" means the Director of Revenue.
92	92	7 "Electronic cash register" means a device that keeps a
93	93	8 register or supporting documents through the use of an
94	94	9 electronic device or computer system designed to record
95	95	10 transaction data for the purpose of computing, compiling, or
96	96	11 processing retail sales transaction data in any manner.
97	97	12 "Ground-based sparkler" means any ground-based sparkler
98	98	13 device that (i) is nonexplosive and nonaerial, (ii) may
99	99	14 produce a crackling or whistling effect, and (iii) contains 75
100	100	15 grams or less of pyrotechnic composition per tube or a total of
101	101	16 500 grams or less for multiple tubes, such as cones, including
102	102	17 showers of sparks, as well as fountains.
103	103	18 "Ground-based sparkler retailer" means any person that
104	104	19 transfers the ownership of or title to ground-based sparklers
105	105	20 to a purchaser, for the purpose of use, and not for the purpose
106	106	21 of resale, for a valuable consideration.
107	107	22 "Person" means a natural individual, firm, partnership,
108	108	23 association, joint-stock company, joint adventure, public or
109	109	24 private corporation, limited liability company, or a receiver,
110	110	25 executor, trustee, guardian, or other representative appointed
111	111	26 by order of any court.
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122	122	1 "Phantom-ware" means a hidden programming option embedded
123	123	2 in the operating system of an electronic cash register or
124	124	3 hardwired into an electronic cash register that can be used to
125	125	4 create a second set of records or that can eliminate or
126	126	5 manipulate transaction records in an electronic cash register.
127	127	6 "Purchase price" means the consideration paid for a
128	128	7 purchase of ground-based sparklers, valued in money, whether
129	129	8 received in money or otherwise, including cash, gift cards,
130	130	9 credits, and property and shall be determined without any
131	131	10 deduction on account of the cost of materials used, labor or
132	132	11 service costs, or any other expense whatsoever. "Purchase
133	133	12 price" does not include consideration paid for:
134	134	13 (1) any charge for a payment that is not honored by a
135	135	14 financial institution;
136	136	15 (2) any finance or credit charge, penalty or charge
137	137	16 for delayed payment, or discount for prompt payment; and
138	138	17 (3) any amounts added to a purchaser's bill because of
139	139	18 charges made under the tax imposed by this Act, the
140	140	19 Retailers' Occupation Tax Act, the Use Tax Act, the
141	141	20 Service Occupation Tax Act, the Service Use Tax Act, or
142	142	21 any locally imposed occupation or use tax.
143	143	22 "Purchaser" means a person who, through a sale at retail,
144	144	23 acquires ground-based sparklers for a valuable consideration.
145	145	24 "Taxpayer" means a ground-based sparkler retailer who is
146	146	25 required to collect the tax imposed under this Act.
147	147	26 "Transaction data" includes items purchased by a
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158	158	1 purchaser, the price of each item, a taxability determination
159	159	2 for each item, a segregated tax amount for each taxed item, the
160	160	3 amount of cash or credit tendered, the net amount returned to
161	161	4 the customer in change, the date and time of the purchase, the
162	162	5 name, address, and identification number of the vendor, and
163	163	6 the receipt or invoice number of the transaction.
164	164	7 "Transaction report" means a report that documents,
165	165	8 without limitation, the sales, taxes, or fees collected, media
166	166	9 totals, and discount voids at an electronic cash register and
167	167	10 that is printed on a cash register tape at the end of a day or
168	168	11 shift, or a report that documents every action at an
169	169	12 electronic cash register and is stored electronically.
170	170	13 Section 10. Tax imposed.
171	171	14 (a) Beginning July 1, 2026, a tax is imposed upon
172	172	15 purchasers for the privilege of using ground-based sparklers
173	173	16 and not for the purpose of resale at the rate of 3% of the
174	174	17 purchase price of ground-based sparklers.
175	175	18 (b) The tax imposed under this Act shall be in addition to
176	176	19 all other occupation, privilege, or excise taxes imposed by
177	177	20 the State or by any municipal corporation or political
178	178	21 subdivision thereof.
179	179	22 (c) The tax imposed under this Act shall not be imposed on
180	180	23 any purchase by a purchaser if the ground-based sparkler
181	181	24 retailer is prohibited by federal or State Constitution,
182	182	25 treaty, convention, statute, or court decision from collecting
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193	193	1 the tax from the purchaser.
194	194	2 Section 15. Bundling of taxable and nontaxable items;
195	195	3 prohibition; taxation. A ground-based sparkler retailer is
196	196	4 prohibited from selling ground-based sparkler products in
197	197	5 combination or bundled with any other items not subject to tax
198	198	6 under this Act for one price, and each ground-based sparkler
199	199	7 must be separately identified by quantity and price on the
200	200	8 receipt.
201	201	9 If a ground-based sparkler retailer sells ground-based
202	202	10 sparkler products in combination or bundled with items that
203	203	11 are not subject to tax under this Act for one price in
204	204	12 violation of the prohibition on this activity, then the tax
205	205	13 under this Act is imposed on the purchase price of the entire
206	206	14 bundled product.
207	207	15 Section 20. Collection of tax.
208	208	16 (a) The tax imposed by this Act shall be collected from the
209	209	17 purchaser by the ground-based sparkler retailer at the rate
210	210	18 stated in Section 10 with respect to ground-based sparklers
211	211	19 sold by the ground-based sparkler retailer to the purchaser
212	212	20 and shall be remitted to the Department as provided in Section
213	213	21 35. Ground-based sparkler retailers shall collect the tax from
214	214	22 purchasers by adding the tax to the amount of the purchase
215	215	23 price received from the purchaser for selling ground-based
216	216	24 sparklers to the purchaser. The tax imposed by this Act shall,
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227	227	1 when collected, be stated as a distinct item separate and
228	228	2 apart from the purchase price of the ground-based sparklers.
229	229	3 (b) If a ground-based sparkler retailer collects the
230	230	4 ground-based sparkler purchaser excise tax measured by a
231	231	5 purchase price that is not subject to the ground-based
232	232	6 sparkler purchaser excise tax, or if a ground-based sparkler
233	233	7 retailer, in collecting the ground-based sparkler purchaser
234	234	8 excise tax measured by a purchase price that is subject to tax
235	235	9 under this Act, collects more from the purchaser than the
236	236	10 required amount of the ground-based sparkler purchaser excise
237	237	11 tax on the transaction, the purchaser shall have a legal right
238	238	12 to claim a refund of that amount from the ground-based
239	239	13 sparkler retailer. If, however, that amount is not refunded to
240	240	14 the purchaser for any reason, the ground-based sparkler
241	241	15 retailer is liable to pay that amount to the Department.
242	242	16 (c) Any person purchasing ground-based sparklers subject
243	243	17 to tax under this Act as to which there has been no charge made
244	244	18 to them of the tax imposed by Section 10 shall make payment of
245	245	19 the tax imposed by Section 10 in the form and manner provided
246	246	20 by the Department not later than the 20th day of the month
247	247	21 following the month of purchase of the ground-based sparklers.
248	248	22 Section 25. Registration of ground-based sparkler
249	249	23 retailers. Every ground-based sparkler retailer required to
250	250	24 collect the tax under this Act shall apply to the Department
251	251	25 for a certificate of registration under this Act. All
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262	262	1 applications for registration under this Act shall be made by
263	263	2 electronic means in the form and manner required by the
264	264	3 Department. For that purpose, the provisions of Section 2a of
265	265	4 the Retailers' Occupation Tax Act are incorporated into this
266	266	5 Act to the extent not inconsistent with this Act. In addition,
267	267	6 no certificate of registration shall be issued under this Act
268	268	7 unless the applicant is licensed under the Retailers'
269	269	8 Occupation Tax Act.
270	270	9 Section 30. Tax collected as debt owed to State. Any
271	271	10 ground-based sparkler retailer required to collect the tax
272	272	11 imposed by this Act shall be liable to the Department for the
273	273	12 tax, whether the tax has been collected by the ground-based
274	274	13 sparkler retailer, and any such tax shall constitute a debt
275	275	14 owed by the ground-based sparkler retailer to the State. To
276	276	15 the extent that a ground-based sparkler retailer is required
277	277	16 to collect the tax imposed by this Act has actually collected
278	278	17 that tax, the tax is held in trust for the benefit of the
279	279	18 Department.
280	280	19 Section 35. Return and payment of tax by ground-based
281	281	20 sparkler retailer. Each ground-based sparkler retailer that is
282	282	21 required or authorized to collect the tax imposed by this Act
283	283	22 shall make a return to the Department, by electronic means, on
284	284	23 or before the 20th day of each month for the preceding calendar
285	285	24 month stating:
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296	296	1 (1) the ground-based sparkler retailer's name;
297	297	2 (2) the address of the ground-based sparkler
298	298	3 retailer's principal place of business and the address of
299	299	4 the principal place of business, if that is a different
300	300	5 address, from which the ground-based sparkler retailer is
301	301	6 engaged in the business of selling ground-based sparklers
302	302	7 subject to tax under this Act;
303	303	8 (3) the total purchase price received by the
304	304	9 ground-based sparkler retailer for ground-based sparklers
305	305	10 subject to tax under this Act;
306	306	11 (4) the amount of tax due at each rate;
307	307	12 (5) the signature of the ground-based sparkler
308	308	13 retailer; and
309	309	14 (6) any other information as the Department may
310	310	15 reasonably require.
311	311	16 All returns required to be filed and payments required to
312	312	17 be made under this Act shall be by electronic means.
313	313	18 Ground-based sparkler retailers who demonstrate hardship in
314	314	19 paying electronically may petition the Department to waive the
315	315	20 electronic payment requirement.
316	316	21 Any amount that is required to be shown or reported on any
317	317	22 return or other document under this Act shall, if the amount is
318	318	23 not a whole-dollar amount, be increased to the nearest
319	319	24 whole-dollar amount if the fractional part of a dollar is
320	320	25 $0.50 or more and decreased to the nearest whole-dollar amount
321	321	26 if the fractional part of a dollar is less than $0.50. If a
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332	332	1 total amount of less than $1 is payable, refundable, or
333	333	2 creditable, the amount shall be disregarded if it is less than
334	334	3 $0.50 and shall be increased to $1 if it is $0.50 or more.
335	335	4 The ground-based sparkler retailer making the return under
336	336	5 this Section shall also pay to the Department the amount of tax
337	337	6 imposed by this Act, less a discount of 1.75%, not to exceed
338	338	7 $1,000 per return period, which is allowed to reimburse the
339	339	8 ground-based sparkler retailer for the expenses incurred in
340	340	9 keeping records, collecting tax, preparing and filing returns,
341	341	10 remitting the tax, and supplying data to the Department upon
342	342	11 request. No discount may be claimed by a ground-based sparkler
343	343	12 retailer on returns not timely filed and for taxes not timely
344	344	13 remitted. No discount may be claimed by a taxpayer for any
345	345	14 return that is not filed electronically. No discount may be
346	346	15 claimed by a taxpayer for any payment that is not made
347	347	16 electronically, unless a waiver has been granted under this
348	348	17 Section.
349	349	18 Notwithstanding any other provision of this Act concerning
350	350	19 the time within which a ground-based sparkler retailer may
351	351	20 file a return, any such ground-based sparkler retailer who
352	352	21 ceases to engage in the kind of business that makes the person
353	353	22 responsible for filing returns under this Act shall file a
354	354	23 final return under this Act with the Department within one
355	355	24 month after discontinuing the business.
356	356	25 If any payment provided for in this Section exceeds the
357	357	26 taxpayer's liabilities under this Act, as shown on an original
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368	368	1 monthly return, the Department shall, if requested by the
369	369	2 taxpayer, issue to the taxpayer a credit memorandum no later
370	370	3 than 30 days after the date of payment. The credit evidenced by
371	371	4 the credit memorandum may be assigned by the taxpayer to a
372	372	5 similar taxpayer under this Act, in accordance with reasonable
373	373	6 rules adopted by the Department. If no such request is made,
374	374	7 the taxpayer may credit the excess payment against tax
375	375	8 liability subsequently to be remitted to the Department under
376	376	9 this Act, in accordance with reasonable rules adopted by the
377	377	10 Department. If the Department subsequently determines that all
378	378	11 or any part of the credit taken was not actually due to the
379	379	12 taxpayer, the taxpayer's discount shall be reduced, if
380	380	13 necessary, to reflect the difference between the credit taken
381	381	14 and that actually due, and that taxpayer shall be liable for
382	382	15 penalties and interest on the difference. If a ground-based
383	383	16 sparkler retailer fails to sign a return within 30 days after
384	384	17 the proper notice and demand for signature by the Department
385	385	18 is received by the ground-based sparkler retailer, the return
386	386	19 shall be considered valid and any amount shown to be due on the
387	387	20 return shall be deemed assessed.
388	388	21 Section 40. Deposit of proceeds. From the revenue
389	389	22 collected under Section 10, the Department shall pay 25% into
390	390	23 the Firemen's Annuity and Benefit Fund, 25% into the
391	391	24 Firefighters' Pension Investment Fund, and 50% into the
392	392	25 General Revenue Fund.
393	393
394	394
395	395
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403	403	1 Section 45. Recordkeeping; books and records.
404	404	2 (a) Every ground-based sparkler retailer, whether the
405	405	3 ground-based sparkler retailer has obtained a certificate of
406	406	4 registration under Section 25, shall keep complete and
407	407	5 accurate records of ground-based sparklers held, purchased,
408	408	6 sold, or otherwise disposed of, and shall preserve and keep
409	409	7 all invoices, bills of lading, sales records, and copies of
410	410	8 bills of sale, returns, and other pertinent papers and
411	411	9 documents relating to the purchase, sale, or disposition of
412	412	10 ground-based sparklers. Such records need not be maintained on
413	413	11 the licensed premises but must be maintained in the State.
414	414	12 However, all original invoices or copies thereof covering
415	415	13 purchases of ground-based sparklers must be retained on the
416	416	14 licensed premises for a period of 90 days after such purchase,
417	417	15 unless the Department has granted a waiver in response to a
418	418	16 written request in cases where records are kept at a central
419	419	17 business location within the State. The Department shall adopt
420	420	18 rules regarding the eligibility for a waiver, revocation of a
421	421	19 waiver, and requirements and standards for maintenance and
422	422	20 accessibility of records located at a central location under a
423	423	21 waiver provided under this Section.
424	424	22 (b) Books, records, papers, and documents that are
425	425	23 required by this Act to be kept shall, at all times during the
426	426	24 usual business hours of the day, be subject to inspection by
427	427	25 the Department or its duly authorized agents and employees.
428	428
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431	431
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438	438	1 The books, records, papers, and documents for any period with
439	439	2 respect to which the Department is authorized to issue a
440	440	3 notice of tax liability shall be preserved until the
441	441	4 expiration of that period.
442	442	5 Section 50. Violations and penalties.
443	443	6 (a) If the amount due is under $300, any ground-based
444	444	7 sparkler retailer who fails to file a return, willfully fails
445	445	8 or refuses to make any payment to the Department of the tax
446	446	9 imposed by this Act, or files a fraudulent return, or any
447	447	10 officer or agent of a corporation engaged in the business of
448	448	11 selling ground-based sparklers to purchasers located in this
449	449	12 State who signs a fraudulent return filed on behalf of the
450	450	13 corporation, or any accountant or other agent who knowingly
451	451	14 enters false information on the return of any taxpayer under
452	452	15 this Act is guilty of a Class 4 felony.
453	453	16 (b) If the amount due is $300 or more, any ground-based
454	454	17 sparkler retailer who files, or causes to be filed, a
455	455	18 fraudulent return, or any officer or agent of a corporation
456	456	19 engaged in the business of selling ground-based sparklers to
457	457	20 purchasers located in this State who files or causes to be
458	458	21 filed or signs or causes to be signed a fraudulent return filed
459	459	22 on behalf of the corporation, or any accountant or other agent
460	460	23 who knowingly enters false information on the return of any
461	461	24 taxpayer under this Act is guilty of a Class 3 felony.
462	462	25 (c) Any person who violates any provision of Section 30,
463	463
464	464
465	465
466	466
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473	473	1 fails to keep books and records as required under this Act, or
474	474	2 willfully violates a rule of the Department for the
475	475	3 administration and enforcement of this Act is guilty of a
476	476	4 Class 4 felony. A person commits a separate offense on each day
477	477	5 that the person engages in business in violation of Section 30
478	478	6 or a rule of the Department for the administration and
479	479	7 enforcement of this Act. If a person fails to produce the books
480	480	8 and records for inspection by the Department upon request, a
481	481	9 prima facie presumption shall arise that the person has failed
482	482	10 to keep books and records as required under this Act. A person
483	483	11 who is unable to rebut this presumption is in violation of this
484	484	12 Act and is subject to the penalties provided in this Section.
485	485	13 (d) Any person who willfully violates a rule of the
486	486	14 Department for the administration and enforcement of this
487	487	15 Article, is guilty of a business offense and may be fined up to
488	488	16 $5,000.
489	489	17 (e) Any taxpayer or agent of a taxpayer who with the intent
490	490	18 to defraud purports to make a payment due to the Department by
491	491	19 issuing or delivering a check or other order upon a real or
492	492	20 fictitious depository for the payment of money, knowing that
493	493	21 it will not be paid by the depository, is guilty of a deceptive
494	494	22 practice in violation of Section 17-1 of the Criminal Code of
495	495	23 2012.
496	496	24 (f) Any person who fails to keep books and records or fails
497	497	25 to produce books and records for inspection, as required by
498	498	26 Section 45, is liable to pay to the Department, for deposit in
499	499
500	500
501	501
502	502
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509	509	1 the Tax Compliance and Administration Fund, a penalty of
510	510	2 $1,000 for the first failure to keep books and records or
511	511	3 failure to produce books and records for inspection, as
512	512	4 required by Section 45, and $3,000 for each subsequent failure
513	513	5 to keep books and records or failure to produce books and
514	514	6 records for inspection, as required by Section 45.
515	515	7 (g) Any person who knowingly acts as a ground-based
516	516	8 sparkler retailer in this State without first having obtained
517	517	9 a certificate of registration to do so in compliance with
518	518	10 Section 25 shall be guilty of a Class 4 felony.
519	519	11 (h) A person commits the offense of tax evasion under this
520	520	12 Act when a person knowingly attempts in any manner to evade or
521	521	13 defeat the tax imposed on the person or on any other person, or
522	522	14 the payment thereof, and a person commits an affirmative act
523	523	15 in furtherance of the evasion.
524	524	16 Two or more acts of sales tax evasion may be charged as a
525	525	17 single count in any indictment, information, or complaint and
526	526	18 the amount of tax deficiency may be aggregated for purposes of
527	527	19 determining the amount of tax that is attempted to be or is
528	528	20 evaded and the period between the first and last acts may be
529	529	21 alleged as the date of the offense.
530	530	22 (1) If the amount of tax, the assessment or payment of
531	531	23 which is attempted to be or is evaded is less than $500, a
532	532	24 person is guilty of a Class 4 felony.
533	533	25 (2) If the amount of tax, the assessment or payment of
534	534	26 which is attempted to be or is evaded is $500 or more but
535	535
536	536
537	537
538	538
539	539
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541	541
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544	544	HB1625 - 15 - LRB104 09392 BDA 19451 b
545	545	1 less than $10,000, a person is guilty of a Class 3 felony.
546	546	2 (3) If the amount of tax, the assessment or payment of
547	547	3 which is attempted to be or is evaded is $10,000 or more
548	548	4 but less than $100,000, a person is guilty of a Class 2
549	549	5 felony.
550	550	6 (4) If the amount of tax, the assessment or payment of
551	551	7 which is attempted to be or is evaded is $100,000 or more,
552	552	8 a person is guilty of a Class 1 felony.
553	553	9 Any person who knowingly sells, purchases, installs,
554	554	10 transfers, possesses, uses, or accesses any automated sales
555	555	11 suppression device, zapper, or phantom-ware in this State is
556	556	12 guilty of a Class 3 felony.
557	557	13 A prosecution for any act in violation of this Section may
558	558	14 be commenced at any time within 5 years of the commission of
559	559	15 that act.
560	560	16 (i) The Department may adopt rules to administer the
561	561	17 penalties under this Section.
562	562	18 (j) Any person whose principal place of business is in
563	563	19 this State and who is charged with a violation under this
564	564	20 Section shall be tried in the county where the person's
565	565	21 principal place of business is located unless the person
566	566	22 asserts a right to be tried in another venue.
567	567	23 (k) Except as otherwise provided in subsection (h), a
568	568	24 prosecution for a violation described in this Section may be
569	569	25 commenced within 3 years after the commission of the act
570	570	26 constituting the violation.
571	571
572	572
573	573
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581	581	1 Section 55. Department administration and enforcement. The
582	582	2 Department shall have full power to administer and enforce
583	583	3 this Act, to collect all taxes and penalties due hereunder, to
584	584	4 dispose of taxes and penalties so collected in the manner
585	585	5 hereinafter provided, and to determine all rights to credit
586	586	6 memoranda, arising on account of the erroneous payment of tax
587	587	7 or penalty hereunder.
588	588	8 In the administration of, and compliance with, this Act,
589	589	9 the Department and persons who are subject to this Act shall
590	590	10 have the same rights, remedies, privileges, immunities,
591	591	11 powers, and duties, and be subject to the same conditions,
592	592	12 restrictions, limitations, penalties, and definitions of
593	593	13 terms, and employ the same modes of procedure, as are
594	594	14 prescribed in Sections 2, 3-55, 3a, 4, 5, 7, 10a, 11, 12a, 12b,
595	595	15 14, 15, 19, 20, 21, and 22 of the Use Tax Act and Sections 1,
596	596	16 2-12, 2b, 4 (except that the time limitation provisions shall
597	597	17 run from the date when the tax is due rather than from the date
598	598	18 when gross receipts are received), 5 (except that the time
599	599	19 limitation provisions on the issuance of notices of tax
600	600	20 liability shall run from the date when the tax is due rather
601	601	21 than from the date when gross receipts are received and except
602	602	22 that in the case of a failure to file a return required by this
603	603	23 Act, no notice of tax liability shall be issued on and after
604	604	24 each July 1 and January 1 covering tax due with that return
605	605	25 during any month or period more than 6 years before that July 1
606	606
607	607
608	608
609	609
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616	616	1 or January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
617	617	2 5j, 6d, 7, 8, 9, 10, 11, and 12 of the Retailers' Occupation
618	618	3 Tax Act and all of the provisions of the Uniform Penalty and
619	619	4 Interest Act, which are not inconsistent with this Act, as
620	620	5 fully as if those provisions were set forth herein. References
621	621	6 in the incorporated Sections of the Retailers' Occupation Tax
622	622	7 Act and the Use Tax Act to retailers, to sellers, or to persons
623	623	8 engaged in the business of selling tangible personal property
624	624	9 mean ground-based sparkler retailers when used in this Act.
625	625	10 References in the incorporated Sections to sales of tangible
626	626	11 personal property mean sales of ground-based sparklers subject
627	627	12 to tax under this Act when used in this Act.
628	628	13 Section 60. Arrest; search and seizure without warrant.
629	629	14 Any duly authorized employee of the Department (i) may arrest,
630	630	15 without warrant, any person committing in their presence a
631	631	16 violation of any of the provisions of this Act, (ii) may,
632	632	17 without a search warrant, inspect all ground-based sparklers
633	633	18 located in any place of the business, and (iii) may seize any
634	634	19 ground-based sparklers in the possession of the ground-based
635	635	20 sparkler retailer in violation of this Act. The ground-based
636	636	21 sparklers so seized are subject to confiscation and forfeiture
637	637	22 as provided in Sections 65 and 70.
638	638	23 Section 65. Seizure and forfeiture. After seizing any
639	639	24 ground-based sparklers as provided in Section 60, the
640	640
641	641
642	642
643	643
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646	646
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650	650	1 Department must hold a hearing and determine whether (i) the
651	651	2 ground-based sparkler retailer was properly registered to sell
652	652	3 the ground-based sparklers, (ii) the ground-based sparkler
653	653	4 retailer possessed the ground-based sparklers in violation of
654	654	5 this Act, or (iii) the ground-based sparkler retailer
655	655	6 possessed the ground-based sparklers in violation of any
656	656	7 reasonable rule adopted by the Department for the enforcement
657	657	8 of this Act at the time of its seizure by the Department. The
658	658	9 Department shall give not less than 20 days' notice of the time
659	659	10 and place of the hearing to the owner of the ground-based
660	660	11 sparklers, if the owner is known, and also to the person in
661	661	12 whose possession the ground-based sparklers were found, if
662	662	13 that person is known and if the person in possession is not the
663	663	14 owner of the ground-based sparklers. If neither the owner nor
664	664	15 the person in possession of the ground-based sparklers is
665	665	16 known, the Department must cause publication of the time and
666	666	17 place of the hearing to be made at least once in each week for
667	667	18 3 weeks successively in a newspaper of general circulation in
668	668	19 the county where the hearing is to be held.
669	669	20 If, as the result of the hearing, the Department makes any
670	670	21 of the findings listed in (i) through (iii) above, the
671	671	22 Department must enter an order declaring the ground-based
672	672	23 sparklers confiscated and forfeited to the State, to be held
673	673	24 by the Department for disposal by it as provided in Section 70.
674	674	25 The Department must give notice of the order to the owner of
675	675	26 the ground-based sparklers, if the owner is known, and also to
676	676
677	677
678	678
679	679
680	680
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686	686	1 the person in whose possession the ground-based sparklers were
687	687	2 found, if that person is known and if the person in possession
688	688	3 is not the owner of the ground-based sparklers. If neither the
689	689	4 owner nor the person in possession of the ground-based
690	690	5 sparklers is known, the Department must cause publication of
691	691	6 the order to be made at least once in each week for 3 weeks
692	692	7 successively in a newspaper of general circulation in the
693	693	8 county where the hearing was held.
694	694	9 Section 70. Search warrant; issuance and return; process;
695	695	10 confiscation of ground-based sparklers; forfeitures.
696	696	11 (a) If a peace officer of this State or any duly authorized
697	697	12 officer or employee of the Department has reason to believe
698	698	13 that any violation of this Act or a rule of the Department for
699	699	14 the administration and enforcement of this Act has occurred
700	700	15 and that the person violating this Act or rule has in that
701	701	16 person's possession any ground-based sparklers in violation of
702	702	17 this Act or a rule of the Department for the administration and
703	703	18 enforcement of this Act, that peace officer or officer or
704	704	19 employee of the Department may file or cause to be filed a
705	705	20 complaint in writing, verified by affidavit, with any court
706	706	21 within whose jurisdiction the premises to be searched are
707	707	22 situated, stating the facts upon which the belief is founded,
708	708	23 the premises to be searched, and the property to be seized, and
709	709	24 procure a search warrant and execute that warrant. Upon the
710	710	25 execution of the search warrant, the peace officer, or officer
711	711
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713	713
714	714
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721	721	1 or employee of the Department, executing the search warrant
722	722	2 shall make due return of the warrant to the court issuing the
723	723	3 warrant, together with an inventory of the property taken
724	724	4 under the warrant. The court must then issue process against
725	725	5 the owner of the property if the owner is known; otherwise,
726	726	6 process must be issued against the person in whose possession
727	727	7 the property is found, if that person is known. In case of
728	728	8 inability to serve process upon the owner or the person in
729	729	9 possession of the property at the time of its seizure, notice
730	730	10 of the proceedings before the court must be given in the same
731	731	11 manner as required by the law governing cases of attachment.
732	732	12 Upon the return of the process duly served or upon the posting
733	733	13 or publishing of notice made, as appropriate, the court or
734	734	14 jury, if a jury is demanded, shall proceed to determine
735	735	15 whether the property so seized was held or possessed in
736	736	16 violation of this Act or a rule of the Department for the
737	737	17 administration and enforcement of this Act. If a violation is
738	738	18 found, judgment shall be entered confiscating the property and
739	739	19 forfeiting it to the State and ordering its delivery to the
740	740	20 Department. In addition, the court may tax and assess the
741	741	21 costs of the proceedings.
742	742	22 (b) If any ground-based sparklers have been declared
743	743	23 forfeited to the State by the Department and all proceedings
744	744	24 for the judicial review of the Department's decision have
745	745	25 terminated, the Department shall, to the extent that its
746	746	26 decision is sustained on review, destroy such ground-based
747	747
748	748
749	749
750	750
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757	757	1 sparklers.
758	758	2 Section 75. Rulemaking. The Department may adopt rules in
759	759	3 accordance with the Illinois Administrative Procedure Act and
760	760	4 prescribe forms relating to the administration and enforcement
761	761	5 of this Act as it deems appropriate.
762	762	6 Section 900. The Fireworks Regulation Act of Illinois is
763	763	7 amended by changing Sections 2, 3.5, and 24 and by adding
764	764	8 Section 3.6 as follows:
765	765	9 (425 ILCS 30/2) (from Ch. 127 1/2, par. 102)
766	766	10 Sec. 2. The following words and phrases, when used in this
767	767	11 Act, shall for the purpose of this Act have the following
768	768	12 definition and meaning:
769	769	13 (a) The term "fireworks" means shall mean and include any
770	770	14 explosive composition or any substance or combination of
771	771	15 substances, or article prepared for the purpose of producing a
772	772	16 visible or audible effect of a temporary exhibitional nature
773	773	17 by explosion, combustion, deflagration, or detonation.
774	774	18 "Fireworks" includes , and shall include blank cartridges, toy
775	775	19 cannons in which explosives are used, the type of balloons
776	776	20 which require fire underneath to propel the same,
777	777	21 firecrackers, torpedoes, sky rockets, Roman candles, bombs or
778	778	22 other fireworks of like construction, and any fireworks
779	779	23 containing any explosive compound; or any tablets or other
780	780
781	781
782	782
783	783
784	784
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786	786
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790	790	1 device containing any explosive substance, or containing
791	791	2 combustible substances producing visual effects. "Fireworks"
792	792	3 does The term "fireworks" shall not include snake or glow worm
793	793	4 pellets; smoke devices; sparklers; ground-based sparklers that
794	794	5 (i) are nonexplosive and nonaerial, (ii) may produce a
795	795	6 crackling or whistling effect, and (iii) contain 75 grams or
796	796	7 less of pyrotechnic composition per tube or a total of 500
797	797	8 grams or less for multiple tubes, such as cones, including
798	798	9 showers of sparks, as well as fountains; trick noisemakers
799	799	10 known as "party poppers", "booby traps", "snappers", "trick
800	800	11 matches", "cigarette loads", and "auto burglar alarms"; toy
801	801	12 pistols, toy canes, toy guns, or other devices in which paper
802	802	13 or plastic caps containing twenty-five hundredths grains or
803	803	14 less of explosive compound are used, provided they are so
804	804	15 constructed that the hand cannot come in contact with the cap
805	805	16 when in place for the explosion; and toy pistol paper or
806	806	17 plastic caps which contain less than twenty-five hundredths
807	807	18 grains of explosive mixture; the sale and use of which shall be
808	808	19 permitted at all times.
809	809	20 (b) "Fireworks plant" means The term "fireworks plant"
810	810	21 shall mean and include all lands, with buildings thereon, used
811	811	22 in connection with the manufacture or processing of fireworks,
812	812	23 as well as storehouses located thereon for the storage of
813	813	24 finished fireworks.
814	814	25 (c) "Fireworks factory building" means The term "fireworks
815	815	26 factory building" shall mean any building or other structure
816	816
817	817
818	818
819	819
820	820
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822	822
823	823
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826	826	1 in which the manufacture of fireworks, or in which any
827	827	2 processing involving fireworks is carried on.
828	828	3 (d) "Magazine" means The term "magazine" shall mean any
829	829	4 building or other structure used for the storage of explosive
830	830	5 raw materials used in the manufacture of fireworks.
831	831	6 (e) "Office" means The term "Office" shall mean the Office
832	832	7 of the State Fire Marshal.
833	833	8 (Source: P.A. 83-474.)
834	834	9 (425 ILCS 30/3.5)
835	835	10 Sec. 3.5. Sale and use prohibited on public property. A
836	836	11 municipality may, by ordinance, prohibit the sale and use of
837	837	12 sparklers or ground-based sparklers on public property.
838	838	13 (Source: P.A. 92-93, eff. 1-1-02.)
839	839	14 (425 ILCS 30/3.6 new)
840	840	15 Sec. 3.6. Sale of ground-based sparklers. No ground-based
841	841	16 sparkler that (i) is nonexplosive and nonaerial, (ii) may
842	842	17 produce a crackling or whistling effect, and (iii) contains 75
843	843	18 grams or less of pyrotechnic composition per tube or a total of
844	844	19 500 grams or less for multiple tubes, such as cones, including
845	845	20 showers of sparks, as well as fountains, may be sold to a
846	846	21 person under the age of 18 years.
847	847	22 (425 ILCS 30/24) (from Ch. 127 1/2, par. 124)
848	848	23 Sec. 24. The provisions of this Act shall not be construed
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859	859	1 or held to abrogate or in any way affect the power of cities,
860	860	2 villages, and incorporated towns to regulate, restrain and
861	861	3 prohibit the use of fireworks, firecrackers, torpedoes, Roman
862	862	4 candles, skyrockets, ground-based sparklers, and other
863	863	5 pyrotechnic displays within their corporate limits. The
864	864	6 sections of this Act and every part of such sections are hereby
865	865	7 declared to be independent sections and parts of sections, and
866	866	8 the invalidity of any section or part thereof shall not affect
867	867	9 any other section or part of a section. However, the retail
868	868	10 sales of ground-based sparklers may not be further regulated,
869	869	11 restrained, or prohibited provided that the ground-based
870	870	12 sparkler retailer, as defined in Section 5-2, complies with
871	871	13 the National Fire Protection Association standard, NFPA 1124,
872	872	14 Code for the Manufacture, Transportation, Storage, and Retail
873	873	15 Sales of Fireworks and Pyrotechnic Articles, 2006 Edition.
874	874	16 (Source: Laws 1935, p. 881.)
875	875	17 Section 905. The Pyrotechnic Use Act is amended by
876	876	18 changing Section 1 and by adding Section 3.5 as follows:
877	877	19 (425 ILCS 35/1) (from Ch. 127 1/2, par. 127)
878	878	20 Sec. 1. Definitions. As used in this Act, the following
879	879	21 words shall have the following meanings:
880	880	22 "1.3G fireworks" means those fireworks used for
881	881	23 professional outdoor displays and classified as fireworks
882	882	24 UN0333, UN0334, or UN0335 by the United States Department of
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893	893	1 Transportation under 49 C.F.R. 172.101.
894	894	2 "Consumer distributor" means any person who distributes,
895	895	3 offers for sale, sells, or exchanges for consideration
896	896	4 consumer fireworks in Illinois to another distributor or
897	897	5 directly to any retailer or person for resale.
898	898	6 "Consumer fireworks" means those fireworks that must
899	899	7 comply with the construction, chemical composition, and
900	900	8 labeling regulations of the U.S. Consumer Products Safety
901	901	9 Commission, as set forth in 16 C.F.R. Parts 1500 and 1507, and
902	902	10 classified as fireworks UN0336 or UN0337 by the United States
903	903	11 Department of Transportation under 49 C.F.R. 172.101.
904	904	12 "Consumer fireworks" shall not include snake or glow worm
905	905	13 pellets; smoke devices; trick noisemakers known as "party
906	906	14 poppers", "booby traps", "snappers", "trick matches",
907	907	15 "cigarette loads", and "auto burglar alarms"; sparklers;
908	908	16 ground-based sparklers that (i) are nonexplosive and
909	909	17 nonaerial, (ii) may produce a crackling or whistling effect,
910	910	18 and (iii) contain 75 grams or less of pyrotechnic composition
911	911	19 per tube or a total of 500 grams or less for multiple tubes,
912	912	20 such as cones, including showers of sparks, as well as
913	913	21 fountains; toy pistols, toy canes, toy guns, or other devices
914	914	22 in which paper or plastic caps containing twenty-five
915	915	23 hundredths grains or less of explosive compound are used,
916	916	24 provided they are so constructed that the hand cannot come in
917	917	25 contact with the cap when in place for the explosion; and toy
918	918	26 pistol paper or plastic caps that contain less than twenty
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929	929	1 hundredths grains of explosive mixture; the sale and use of
930	930	2 which shall be permitted at all times.
931	931	3 "Consumer fireworks display" or "consumer display" means
932	932	4 the detonation, ignition, or deflagration of consumer
933	933	5 fireworks to produce a visual or audible effect.
934	934	6 "Consumer operator" means an adult individual who is
935	935	7 responsible for the safety, setup, and discharge of the
936	936	8 consumer fireworks display and who has completed the training
937	937	9 required in Section 2.2 of this Act.
938	938	10 "Consumer retailer" means any person who offers for sale,
939	939	11 sells, or exchanges for consideration consumer fireworks in
940	940	12 Illinois directly to any person with a consumer display
941	941	13 permit.
942	942	14 "Display fireworks" means 1.3G or special effects
943	943	15 fireworks or as further defined in the Pyrotechnic Distributor
944	944	16 and Operator Licensing Act.
945	945	17 "Flame effect" means the detonation, ignition, or
946	946	18 deflagration of flammable gases, liquids, or special materials
947	947	19 to produce a thermal, physical, visual, or audible effect
948	948	20 before the public, invitees, or licensees, regardless of
949	949	21 whether admission is charged, in accordance with National Fire
950	950	22 Protection Association 160 guidelines, and as may be further
951	951	23 defined in the Pyrotechnic Distributor and Operator Licensing
952	952	24 Act.
953	953	25 "Lead pyrotechnic operator" means an individual who is
954	954	26 responsible for the safety, setup, and discharge of the
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965	965	1 pyrotechnic display or pyrotechnic service and who is licensed
966	966	2 pursuant to the Pyrotechnic Distributor and Operator Licensing
967	967	3 Act.
968	968	4 "Person" means an individual, firm, corporation,
969	969	5 association, partnership, company, consortium, joint venture,
970	970	6 commercial entity, state, municipality, or political
971	971	7 subdivision of a state or any agency, department, or
972	972	8 instrumentality of the United States and any officer, agent,
973	973	9 or employee of these entities.
974	974	10 "Production company" means any person in the film, digital
975	975	11 and video media, television, commercial, music, or theatrical
976	976	12 stage industry who provides pyrotechnic services or
977	977	13 pyrotechnic display services as part of a film, digital and
978	978	14 video media, television, commercial, music, or theatrical
979	979	15 production in the State of Illinois and is licensed by the
980	980	16 Office pursuant to the Pyrotechnic Distributor and Operator
981	981	17 Licensing Act.
982	982	18 "Pyrotechnic display" means the detonation, ignition, or
983	983	19 deflagration of display fireworks or flame effects to produce
984	984	20 visual or audible effects of an exhibitional nature before the
985	985	21 public, invitees, or licensees, regardless of whether
986	986	22 admission is charged, and as may be further defined in the
987	987	23 Pyrotechnic Distributor and Operator Licensing Act.
988	988	24 "Pyrotechnic distributor" means any person who distributes
989	989	25 display fireworks for sale in the State of Illinois or
990	990	26 provides them as part of a pyrotechnic display service in the
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1001	1001	1 State of Illinois or provides only pyrotechnic services and is
1002	1002	2 licensed by the Office pursuant to the Pyrotechnic Distributor
1003	1003	3 and Operator Licensing Act.
1004	1004	4 "Pyrotechnic service" means the detonation, ignition, or
1005	1005	5 deflagration of display fireworks, special effects, or flame
1006	1006	6 effects to produce a visual or audible effect.
1007	1007	7 "Special effects fireworks" means pyrotechnic devices used
1008	1008	8 for special effects by professionals in the performing arts in
1009	1009	9 conjunction with theatrical, musical, or other productions
1010	1010	10 that are similar to consumer fireworks in chemical
1011	1011	11 compositions and construction, but are not intended for
1012	1012	12 consumer use and are not labeled as such or identified as
1013	1013	13 "intended for indoor use". "Special effects fireworks" are
1014	1014	14 classified as fireworks UN0431 or UN0432 by the United States
1015	1015	15 Department of Transportation under 49 C.F.R. 172.101.
1016	1016	16 (Source: P.A. 99-642, eff. 7-28-16.)
1017	1017	17 (425 ILCS 35/3.5 new)
1018	1018	18 Sec. 3.5. Sale of ground-based sparklers. No ground-based
1019	1019	19 sparkler that (i) is nonexplosive and nonaerial, (ii) may
1020	1020	20 produce a crackling or whistling effect, and (iii) contains 75
1021	1021	21 grams or less of pyrotechnic composition per tube or a total of
1022	1022	22 500 grams or less for multiple tubes, such as cones, including
1023	1023	23 showers of sparks, as well as fountains, may be sold to a
1024	1024	24 person under the age of 18 years.
1025	1025	25 Section 999. Effective date. This Act takes effect January
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