Bill Text: IL HB1235 | 2017-2018 | 100th General Assembly | Introduced

Bill Title: Amends the Illinois Municipal Code. Makes a technical change in a Section concerning a non-home rule municipal use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2017-04-28 - Rule 19(a) / Re-referred to Rules Committee [HB1235 Detail]

Download: Illinois-2017-HB1235-Introduced.html

State of Illinois
2017 and 2018

Introduced , by Rep. Michael J. Madigan

65 ILCS 5/8-11-1.5 from Ch. 24, par. 8-11-1.5

Amends the Illinois Municipal Code. Makes a technical change in a Section concerning a non-home rule municipal use tax.
LRB100 02943 AWJ 12948 b


HB1235LRB100 02943 AWJ 12948 b
1 AN ACT concerning local government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois Municipal Code is amended by
5changing Section 8-11-1.5 as follows:
6 (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
7 Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The The
8corporate authorities of a non-home rule municipality may
9impose a tax upon the privilege of using, in such municipality,
10any item of tangible personal property which is purchased at
11retail from a retailer, and which is titled or registered with
12an agency of this State's government, based on the selling
13price of such tangible personal property, as "selling price" is
14defined in the Use Tax Act, for expenditure on public
15infrastructure or for property tax relief or both as defined in
16Section 8-11-1.2, if approved by referendum as provided in
17Section 8-11-1.1. If the tax is approved by referendum on or
18after the effective date of this amendatory Act of the 96th
19General Assembly, the corporate authorities of a non-home rule
20municipality may, until December 31, 2020, use the proceeds of
21the tax for expenditure on municipal operations, in addition to
22or in lieu of any expenditure on public infrastructure or for
23property tax relief. The tax imposed may not be more than 1%

HB1235- 2 -LRB100 02943 AWJ 12948 b
1and may be imposed only in 1/4% increments. Such tax shall be
2collected from persons whose Illinois address for title or
3registration purposes is given as being in such municipality.
4Such tax shall be collected by the municipality imposing such
5tax. A non-home rule municipality may not impose and collect
6the tax prior to January 1, 2002.
7 This Section shall be known and may be cited as the
8"Non-Home Rule Municipal Use Tax Act".
9(Source: P.A. 96-1057, eff. 7-14-10; 97-837, eff. 7-20-12.)