Illinois House Bill 4018

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on March 15 2023 - 25% progression
Action: 2023-03-15 - Referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Illinois Municipal Code. Provides that a municipality may commence an action in the circuit court against another municipality to recover sales tax revenues generated by a business in the plaintiff municipality but mistakenly paid to the defendant municipality. Provides that the action must be commenced no later than 20 years after a payment is mistakenly paid to a municipality. Provides that a municipality may recover both the municipality's share of the moneys from the Local Government Tax Fund and the municipality's own local sales taxes that were mistakenly paid. Provides that actions of the Department of Revenue to offset amounts erroneously disbursed within the 6 months preceding the time a misallocation is discovered is not the exclusive remedy of a municipality and does not limit the rights of a municipality to pursue an action against another municipality. Provides that the changes made by the amendatory Act are declarative of existing law and shall be applied retroactively when substantively applicable, including all pending and previously pending actions without regard to when the cause of action accrued. Further amends the Illinois Municipal Code and amends the State Finance Act making conforming changes.

MUNI-MISTAKEN SALES TAX PMTS

Rep. Mary Canty [D]

Date	Chamber	Action
2023-03-15	House	Referred to Rules Committee
2023-03-15	House	First Reading
2023-03-15	House	Filed with the Clerk by Rep. Mary Beth Canty

Chapter	Article	Section	Citation Type	Statute Text
30	105	6z-18	Amended Code	Citation Text
65	5	8-11-1	Amended Code	Citation Text
65	5	8-11-1.3	Amended Code	Citation Text
65	5	8-11-1.6	Amended Code	Citation Text
65	5	8-11-1.7	Amended Code	Citation Text
65	5	8-11-16	Amended Code	Citation Text
65	5	8-11-21	Amended Code	Citation Text
65	5	8-11-24	New Code	See Bill Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=4018&GAID=17&DocTypeID=HB&SessionID=112&GA=103
Text	https://www.ilga.gov/legislation/103/HB/10300HB4018.htm