Bill Text: IL HB4083 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Counties Code. Provides that, on and after the effective date of this amendatory Act, no home rule county or non-home rule county has the authority to impose a tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage. Provides that any such tax in effect prior to that date is void and repealed. Defines "sweetened beverage". Preempts home rule. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 31-6)

Status: (Introduced) 2017-12-15 - Rule 19(b) / Re-referred to Rules Committee [HB4083 Detail]

Download: Illinois-2017-HB4083-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4083

Introduced , by Rep. Michelle Mussman

SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1009 from Ch. 34, par. 5-1009
55 ILCS 5/5-1009.5 new

Amends the Counties Code. Provides that, on and after the effective date of this amendatory Act, no home rule county or non-home rule county has the authority to impose a tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage. Provides that any such tax in effect prior to that date is void and repealed. Defines "sweetened beverage". Preempts home rule. Effective immediately.
LRB100 13854 JWD 28580 b
FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY

A BILL FOR

HB4083LRB100 13854 JWD 28580 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 Counties Code is amended by changing Section
55-1009 and by adding Section 5-1009.5 as follows:
6 (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
7 Sec. 5-1009. Limitation on home rule powers.
8 (a) Except as provided in Sections 5-1006, 5-1006.5, 5-1007
9and 5-1008, on and after September 1, 1990, no home rule county
10has the authority to impose, pursuant to its home rule
11authority, a retailer's occupation tax, service occupation
12tax, use tax, sales tax or other tax on the use, sale or
13purchase of tangible personal property based on the gross
14receipts from such sales or the selling or purchase price of
15said tangible personal property.
16 (b) Except as provided in Sections 5-1006, 5-1006.5,
175-1007, and 5-1008, on and after the effective date of this
18amendatory Act of the 100th General Assembly, no home rule
19county has the authority to impose a retailer's occupation tax,
20service occupation tax, use tax, sales tax, or other tax on the
21use, sale, or purchase of sweetened beverages based upon the
22weight or volume of the sweetened beverage, and any such tax in
23effect prior to that date is void and repealed.

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1 For the purposes of this Section, "sweetened beverage"
2means any non-alcoholic beverage, carbonated or
3non-carbonated, which is intended for human consumption and
4contains any natural or artificial sweeteners. "Sweetened
5beverage" includes, but is not limited to, a beverage contained
6in a closed or sealed bottle, can, carton, or other container
7or produced for sale through the use of syrup, powder, or syrup
8and powder.
9 (c) Notwithstanding the foregoing, this Section does not
10preempt any home rule imposed tax such as the following: (1) a
11tax on alcoholic beverages, whether based on gross receipts,
12volume sold or any other measurement; (2) a tax based on the
13number of units of cigarettes or tobacco products; (3) a tax,
14however measured, based on the use of a hotel or motel room or
15similar facility; (4) a tax, however measured, on the sale or
16transfer of real property; (5) a tax, however measured, on
17lease receipts; (6) a tax on food prepared for immediate
18consumption and on alcoholic beverages sold by a business which
19provides for on premise consumption of said food or alcoholic
20beverages; or (7) other taxes not based on the selling or
21purchase price or gross receipts from the use, sale or purchase
22of tangible personal property. This Section does not preempt a
23home rule county from imposing a tax, however measured, on the
24use, for consideration, of a parking lot, garage, or other
25parking facility.
26 (d) This Section is a limitation, pursuant to subsection

HB4083- 3 -LRB100 13854 JWD 28580 b
1(g) of Section 6 of Article VII of the Illinois Constitution,
2on the power of home rule units to tax.
3(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
4 (55 ILCS 5/5-1009.5 new)
5 Sec. 5-1009.5. Non-home rule counties sweetened beverage
6tax.
7 (a) Except as otherwise provided in this Code, on and after
8the effective date of this amendatory Act of the 100th General
9Assembly, no non-home rule county has the authority to impose a
10retailer's occupation tax, service occupation tax, use tax,
11sales tax, or other tax on the use, sale, or purchase of
12sweetened beverages based upon the weight or volume of the
13sweetened beverage, and any such tax in effect prior to that
14date is void and repealed.
15 For the purposes of this Section, "sweetened beverage" has
16the same meaning as under subsection (b) of Section 5-1009 of
17this Code.
18 (b) Notwithstanding the foregoing, this Section does not
19prohibit any tax on alcoholic beverages, whether based on gross
20receipts, volume sold, or any other measurement.
21 Section 99. Effective date. This Act takes effect upon
22becoming law.
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