Bill Text: IL SB3563 | 2013-2014 | 98th General Assembly | Engrossed
Bill Title: Amends the Illinois Municipal Code. Provides that home rule municipalities may impose a tax on tobacco products, however measured.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Failed) 2015-01-13 - Session Sine Die [SB3563 Detail]
Download: Illinois-2013-SB3563-Engrossed.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,
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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 11-74.3-6 on and after
September | ||||||
10 | 1, 1990, no home rule municipality has the
authority to impose, | ||||||
11 | pursuant to its home rule authority, a retailer's
occupation | ||||||
12 | tax, service occupation tax, use tax, sales tax or other
tax on | ||||||
13 | the use, sale or purchase of tangible personal property
based | ||||||
14 | on the gross receipts from such sales or the selling or | ||||||
15 | 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. Nothing | ||||||
24 | in this Section shall be construed as prohibiting a home rule | ||||||
25 | municipality that imposed a tax based on the number of units of | ||||||
26 | cigarettes or tobacco products before July 1, 1993 from |
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1 | imposing a tax on either the number of units of cigarettes or | ||||||
2 | tobacco products, or both, on or after July 1, 1993. The | ||||||
3 | language set forth in this amendatory Act of the 98th General | ||||||
4 | Assembly is intended to be a restatement and clarification of | ||||||
5 | existing law. This
Section is a limitation, pursuant to | ||||||
6 | subsection (g) of Section 6 of Article
VII of the Illinois | ||||||
7 | Constitution, on the power of home rule units to tax.
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8 | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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9 | Section 99. Effective date. This Act takes effect upon | ||||||
10 | becoming law.
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