Bill Text: IL HB1241 | 2017-2018 | 100th General Assembly | Introduced
Bill Title: Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the preemption of certain taxes in home rule municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2019-01-08 - Session Sine Die [HB1241 Detail]
Download: Illinois-2017-HB1241-Introduced.html
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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
5 | changing Section 8-11-6a as follows:
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6 | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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7 | Sec. 8-11-6a. Home rule municipalities; preemption of | |||||||||||||||||||
8 | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | |||||||||||||||||||
9 | 8-11-6, 8-11-6b, 8-11-6c, and
and 11-74.3-6 on and after
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10 | September 1, 1990, no home rule municipality has the
authority | |||||||||||||||||||
11 | to impose, pursuant to its home rule authority, a retailer's
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12 | occupation tax, service occupation tax, use tax, sales tax or | |||||||||||||||||||
13 | other
tax on the use, sale or purchase of tangible personal | |||||||||||||||||||
14 | property
based on the gross receipts from such sales or the | |||||||||||||||||||
15 | selling or purchase
price of said tangible personal property. | |||||||||||||||||||
16 | Notwithstanding the foregoing,
this Section does not preempt | |||||||||||||||||||
17 | any home rule imposed tax such as the
following: (1) a tax on | |||||||||||||||||||
18 | alcoholic beverages, whether based on gross receipts,
volume | |||||||||||||||||||
19 | sold or any other measurement; (2) a tax based on the number of | |||||||||||||||||||
20 | units
of cigarettes or tobacco products (provided, however, | |||||||||||||||||||
21 | that a home rule
municipality that has not imposed a tax based | |||||||||||||||||||
22 | on the number of units of
cigarettes or tobacco products before | |||||||||||||||||||
23 | July 1, 1993, shall not impose such a tax
after that date); (3) |
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1 | a tax, however measured, based on
the use of a hotel or motel | ||||||
2 | room or similar facility; (4) a tax, however
measured, on the | ||||||
3 | sale or transfer of real property; (5) a tax, however
measured, | ||||||
4 | on lease receipts; (6) a tax on food prepared for immediate
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5 | consumption and on alcoholic beverages sold by a business which | ||||||
6 | provides
for on premise consumption of said food or alcoholic | ||||||
7 | beverages; or (7)
other taxes not based on the selling or | ||||||
8 | purchase price or gross receipts
from the use, sale or purchase | ||||||
9 | of tangible personal property. This Section does not preempt a | ||||||
10 | home rule municipality with a population of more than 2,000,000 | ||||||
11 | from imposing a tax, however measured, on the use, for | ||||||
12 | consideration, of a parking lot, garage, or other parking | ||||||
13 | facility. This Section
is not intended to affect any existing | ||||||
14 | tax on food and beverages prepared
for immediate consumption on | ||||||
15 | the premises where the sale occurs, or any
existing tax on | ||||||
16 | alcoholic beverages, or any existing tax imposed on the
charge | ||||||
17 | for renting a hotel or motel room, which was in effect January | ||||||
18 | 15,
1988, or any extension of the effective date of such an | ||||||
19 | existing tax by
ordinance of the municipality imposing the tax, | ||||||
20 | which extension is hereby
authorized, in any non-home rule | ||||||
21 | municipality in which the imposition of
such a tax has been | ||||||
22 | upheld by judicial determination, nor is this Section
intended | ||||||
23 | to preempt the authority granted by Public Act 85-1006. This
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24 | Section is a limitation, pursuant to subsection (g) of Section | ||||||
25 | 6 of Article
VII of the Illinois Constitution, on the power of | ||||||
26 | home rule units to tax. |
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1 | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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