Bill Text: IL HB5547 | 2011-2012 | 97th General Assembly | Engrossed

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Bill Title: Amends the Illinois Municipal Code and the Counties Code. Provides that home rule municipalities with a population of more than 3,000,000 and home rule counties are not prohibited from imposing a tax on the use of a parking facility. Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Enrolled - Dead) 2013-01-08 - Sent to the Governor [HB5547 Detail]

Download: Illinois-2011-HB5547-Engrossed.html

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HB5547 Engrossed LRB097 16777 HLH 61957 b
AN ACT concerning revenue.
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, 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 or tobacco products (provided, however,
that a home rule municipality that has not imposed a tax based
on the number of units of cigarettes or tobacco products before
July 1, 1993, shall not impose such a tax after that date); (3)

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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 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. This Section is a
limitation, pursuant to subsection (g) of Section 6 of Article
VII of the Illinois Constitution, on the power of home rule
units to tax.

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(Source: P.A. 95-544, eff. 8-28-07.)
Section 10. The Counties Code is amended by changing
Section 5-1009 as follows:
(55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
Sec. 5-1009. Limitation on home rule powers. Except as
provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
and after September 1, 1990, no home rule county 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 or tobacco products; (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

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purchase price or gross receipts from the use, sale or purchase
of tangible personal property. This Section does not preempt a
home rule county from imposing a tax, however measured, on the
use of a parking lot, garage, or other parking facility. This
Section is a limitation, pursuant to subsection (g) of Section
6 of Article VII of the Illinois Constitution, on the power of
home rule units to tax.
(Source: P.A. 91-51, eff. 6-30-99.)
Section 99. Effective date. This Act takes effect upon
becoming law.