Bill Text: IL HB4900 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Illinois Municipal Code. In provisions relating to preemption of certain taxes in home rule municipalities, provides that nothing in the provisions shall prevent a tax based upon the number of units of cigarettes, on other tobacco products, or both if the home rule municipality imposed a tax either based on the number of units of cigarettes or on other tobacco products before July 1, 1993 (rather than, if a home rule municipality had not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, the home rule municipality may not impose such a tax after that date).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB4900 Detail]

Download: Illinois-2023-HB4900-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4900 Introduced , by Rep. Camille Y. Lilly SYNOPSIS AS INTRODUCED:
65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a
Amends the Illinois Municipal Code. In provisions relating to preemption of certain taxes in home rule municipalities, provides that nothing in the provisions shall prevent a tax based upon the number of units of cigarettes, on other tobacco products, or both if the home rule municipality imposed a tax either based on the number of units of cigarettes or on other tobacco products before July 1, 1993 (rather than, if a home rule municipality had not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, the home rule municipality may not impose such a tax after that date).
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A BILL FOR
HB4900 LRB103 35690 AWJ 65765 b
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 8-11-6a as follows:
(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
Sec. 8-11-6a. Home rule municipalities; preemption of
certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
8-11-6, 8-11-6b, 8-11-6c, 8-11-23, and 11-74.3-6 on and after
September 1, 1990, no home rule municipality has the authority
to impose, pursuant to its home rule authority, a retailer's
occupation tax, service occupation tax, use tax, sales tax or
other tax on the use, sale or purchase of tangible personal
property based on the gross receipts from such sales or the
selling or purchase price of said tangible personal property.
Notwithstanding the foregoing, this Section does not preempt
any home rule imposed tax such as the following: (1) a tax on
alcoholic beverages, whether based on gross receipts, volume
sold or any other measurement; (2) a tax based on the number of
units of cigarettes, on other or tobacco products, or both if
the (provided, however, that a home rule municipality that has
not imposed a tax either based on the number of units of
cigarettes or on other tobacco products before July 1, 1993,

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shall not impose such a tax after that date); (3) a tax,
however measured, based on the use of a hotel or motel room or
similar facility; (4) a tax, however measured, on the sale or
transfer of real property; (5) a tax, however measured, on
lease receipts; (6) a tax on food prepared for immediate
consumption and on alcoholic beverages sold by a business
which provides for on premise consumption of said food or
alcoholic beverages; or (7) other taxes not based on the
selling or purchase price or gross receipts from the use, sale
or purchase of tangible personal property. This Section does
not preempt a home rule municipality with a population of more
than 2,000,000 from imposing a tax, however measured, on the
use, for consideration, of a parking lot, garage, or other
parking facility. This Section is not intended to affect any
existing tax on food and beverages prepared for immediate
consumption on the premises where the sale occurs, or any
existing tax on alcoholic beverages, or any existing tax
imposed on the charge for renting a hotel or motel room, which
was in effect January 15, 1988, or any extension of the
effective date of such an existing tax by ordinance of the
municipality imposing the tax, which extension is hereby
authorized, in any non-home rule municipality in which the
imposition of such a tax has been upheld by judicial
determination, nor is this Section intended to preempt the
authority granted by Public Act 85-1006. On and after December
1, 2019, no home rule municipality has the authority to

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