Bill Text: IL HB0468 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the imposition of use and occupation taxes.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2014-12-03 - Session Sine Die [HB0468 Detail]

Download: Illinois-2013-HB0468-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB0468 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
65 ILCS 5/8-11-1.1 from Ch. 24, par. 8-11-1.1
Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the imposition of use and occupation taxes.
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A BILL FOR
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AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Municipal Code is amended by
changing Section 8-11-1.1 as follows:
(65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
Sec. 8-11-1.1. Non-home rule municipalities; imposition of
taxes.
(a) The The corporate authorities of a non-home rule
municipality may, upon approval of the electors of the
municipality pursuant to subsection (b) of this Section, impose
by ordinance or resolution the tax authorized in Sections
8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
(b) The corporate authorities of the municipality may by
ordinance or resolution call for the submission to the electors
of the municipality the question of whether the municipality
shall impose such tax. Such question shall be certified by the
municipal clerk to the election authority in accordance with
Section 28-5 of the Election Code and shall be in a form in
accordance with Section 16-7 of the Election Code.
Notwithstanding any provision of law to the contrary, if
the proceeds of the tax may be used for municipal operations
pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the

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election authority must submit the question in substantially
the following form:
Shall the corporate authorities of the municipality be
authorized to levy a tax at a rate of (rate)% for
expenditures on municipal operations, expenditures on
public infrastructure, or property tax relief?
If a majority of the electors in the municipality voting
upon the question vote in the affirmative, such tax shall be
imposed.
An ordinance or resolution imposing the tax of not more
than 1% hereunder or discontinuing the same shall be adopted
and a certified copy thereof, together with a certification
that the ordinance or resolution received referendum approval
in the case of the imposition of such tax, filed with the
Department of Revenue, on or before the first day of June,
whereupon the Department shall proceed to administer and
enforce the additional tax or to discontinue the tax, as the
case may be, as of the first day of September next following
such adoption and filing. Beginning January 1, 1992, an
ordinance or resolution imposing or discontinuing the tax
hereunder shall be adopted and a certified copy thereof filed
with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax

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hereunder shall be adopted and a certified copy thereof filed
with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of January next
following such adoption and filing. Beginning October 1, 2002,
an ordinance or resolution imposing or discontinuing the tax
under this Section or effecting a change in the rate of tax
must either (i) be adopted and a certified copy of the
ordinance or resolution filed with the Department on or before
the first day of April, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
July next following the adoption and filing; or (ii) be adopted
and a certified copy of the ordinance or resolution filed with
the Department on or before the first day of October, whereupon
the Department shall proceed to administer and enforce this
Section as of the first day of January next following the
adoption and filing.
Notwithstanding any provision in this Section to the
contrary, if, in a non-home rule municipality with more than
150,000 but fewer than 200,000 inhabitants, as determined by
the last preceding federal decennial census, an ordinance or
resolution under this Section imposes or discontinues a tax or
changes the tax rate as of July 1, 2007, then that ordinance or
resolution, together with a certification that the ordinance or
resolution received referendum approval in the case of the
imposition of the tax, must be adopted and a certified copy of

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that ordinance or resolution must be filed with the Department
on or before May 15, 2007, whereupon the Department shall
proceed to administer and enforce this Section as of July 1,
2007.
Notwithstanding any provision in this Section to the
contrary, if, in a non-home rule municipality with more than
6,500 but fewer than 7,000 inhabitants, as determined by the
last preceding federal decennial census, an ordinance or
resolution under this Section imposes or discontinues a tax or
changes the tax rate on or before May 20, 2009, then that
ordinance or resolution, together with a certification that the
ordinance or resolution received referendum approval in the
case of the imposition of the tax, must be adopted and a
certified copy of that ordinance or resolution must be filed
with the Department on or before May 20, 2009, whereupon the
Department shall proceed to administer and enforce this Section
as of July 1, 2009.
A non-home rule municipality may file a certified copy of
an ordinance or resolution, with a certification that the
ordinance or resolution received referendum approval in the
case of the imposition of the tax, with the Department of
Revenue, as required under this Section, only after October 2,
2000.
The tax authorized by this Section may not be more than 1%
and may be imposed only in 1/4% increments.
(Source: P.A. 95-8, eff. 6-29-07; 96-10, eff. 5-20-09; 96-1057,

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