Bill Text: IL HB5807 | 2025-2026 | 104th General Assembly | Introduced

---

Bill Title: Repeals the Targeted Advertising Services Tax Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective immediately.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2026-08-05 - Filed with the Clerk by Rep. Travis Weaver [HB5807 Detail]

Download: Illinois-2025-HB5807-Introduced.html

---

104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB5807 Introduced , by Rep. Travis Weaver SYNOPSIS AS INTRODUCED:
35 ILCS 190/Act rep.
55 ILCS 5/5-1009 from Ch. 34, par. 5-1009
65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a
Repeals the Targeted Advertising Services Tax Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective immediately.
LRB104 22392 HLH 38835 b
A BILL FOR
HB5807 LRB104 22392 HLH 38835 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
(35 ILCS 190/Act rep.)
Section 5. The Targeted Advertising Services Tax Act is
repealed.
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, 5-1006.8, 5-1006.9,
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 retailers' 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

HB5807 - 2 - LRB104 22392 HLH 38835 b
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 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, for
consideration, of a parking lot, garage, or other parking
facility.
On and after December 1, 2019, no home rule county has the
authority to impose, pursuant to its home rule authority, a
tax, however measured, on sales of aviation fuel, as defined
in Section 3 of the Retailers' Occupation Tax Act, unless the
tax revenue is expended for airport-related purposes. For
purposes of this Section, "airport-related purposes" has the
meaning ascribed in Section 6z-20.2 of the State Finance Act.
Aviation fuel shall be excluded from tax only for so long as
the revenue use requirements of 49 U.S.C. 47017(b) and 49
U.S.C. 47133 are binding on the county.
On and after the effective date of this amendatory Act of
the 104th General Assembly, no home rule county has the
authority to impose, pursuant to its home rule authority, a

HB5807 - 3 - LRB104 22392 HLH 38835 b
tax, however measured, on sales of targeted advertising
services, as defined in Section 1-10 of the Targeted
Advertising Services Tax Act, an occupation tax, use tax,
sales tax, or other tax on the use, sale, or purchase of
targeted advertising services based on the gross receipts from
such sales or the selling or purchase price of said targeted
advertising services.
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. The changes made to this
Section by Public Act 101-10 are a denial and limitation of
home rule powers and functions under subsection (g) of Section
6 of Article VII of the Illinois Constitution.
(Source: P.A. 103-781, eff. 8-5-24; 104-417, eff. 8-15-25;
104-468, eff. 6-16-26.)
Section 15. 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, 8-11-24, 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,

HB5807 - 4 - LRB104 22392 HLH 38835 b
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) 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

HB5807 - 5 - LRB104 22392 HLH 38835 b
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 impose, pursuant to its home rule authority, a
tax, however measured, on sales of aviation fuel, as defined
in Section 3 of the Retailers' Occupation Tax Act, unless the
tax is not subject to the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133, or unless the tax revenue is
expended for airport-related purposes. For purposes of this
Section, "airport-related purposes" has the meaning ascribed
in Section 6z-20.2 of the State Finance Act. Aviation fuel
shall be excluded from tax only if, and for so long as, the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the municipality. On and after the
effective date of this amendatory Act of the 104th General
Assembly, no home rule municipality has the authority to
impose, pursuant to its home rule authority, a tax, however
measured, on sales of targeted advertising services, as
defined in Section 1-10 of the Targeted Advertising Services

HB5807 - 6 - LRB104 22392 HLH 38835 b
Tax Act, an occupation tax, use tax, sales tax, or other tax on
the use, sale, or purchase of targeted advertising services
based on the gross receipts from such sales or the selling or
purchase price of said targeted advertising services. 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. The changes made to this Section by
Public Act 101-10 are a denial and limitation of home rule
powers and functions under subsection (g) of Section 6 of
Article VII of the Illinois Constitution.
(Source: P.A. 103-781, eff. 8-5-24; 104-468, eff. 6-16-26.)
Section 99. Effective date. This Act takes effect upon
becoming law.