Ill. Admin. Code tit. 92 § 2520.755
No commercial entity that is the lessor of a vehicle pursuant to a written lease agreement shall be liable for the violation involving that vehicle during the period of the lease if the lessor provides a copy of the leasing agreement to the Authority within 21 days after the issue date of the Notice of Violation. The lease agreement must inform the lessee that the lessee is liable for payment of all tolls, as well as all fines and fees incurred in connection with non-payment of tolls. The copy of the leasing agreement must contain the name, address and driver's license number of the lessee; vehicle check-out and return dates and times; license plate number; and the vehicle make and model. "Lessor", for purposes of this Section, includes commercial leasing and rental entities, but does not include public passenger vehicle operators.
Ill. Admin. Code tit. 92, § 2520.755