Illinois-2013-SB3563-Introduced

98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB3563

Introduced 2/14/2014, by Sen. Dan Kotowski

SYNOPSIS AS INTRODUCED:

65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a

Amends the Illinois Municipal Code. Provides that home rule municipalities may impose a tax on tobacco products, however measured.

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FISCAL NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning local government.

2 Be it enacted by the People of the State of Illinois,

3 represented in the General Assembly:

4 Section 5. The Illinois Municipal Code is amended by

5 changing Section 8-11-6a as follows:

6 (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)

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 ora tax on tobacco products, however

21 measured(provided, however, that a home rule municipality that

22 has not imposed a tax based on the number of units of

23 cigarettes ~~or tobacco products~~ before July 1, 1993, shall not

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1 impose such a tax after that date); (3) a tax, however

2 measured, based on the use of a hotel or motel room or similar

3 facility; (4) a tax, however measured, on the sale or transfer

4 of real property; (5) a tax, however measured, on lease

5 receipts; (6) a tax on food prepared for immediate consumption

6 and on alcoholic beverages sold by a business which provides

7 for on premise consumption of said food or alcoholic beverages;

8 or (7) other taxes not based on the selling or purchase price

9 or gross receipts from the use, sale or purchase of tangible

10 personal property. This Section does not preempt a home rule

11 municipality with a population of more than 2,000,000 from

12 imposing a tax, however measured, on the use, for

13 consideration, of a parking lot, garage, or other parking

14 facility. This Section is not intended to affect any existing

15 tax on food and beverages prepared for immediate consumption on

16 the premises where the sale occurs, or any existing tax on

17 alcoholic beverages, or any existing tax imposed on the charge

18 for renting a hotel or motel room, which was in effect January

19 15, 1988, or any extension of the effective date of such an

20 existing tax by ordinance of the municipality imposing the tax,

21 which extension is hereby authorized, in any non-home rule

22 municipality in which the imposition of such a tax has been

23 upheld by judicial determination, nor is this Section intended

24 to preempt the authority granted by Public Act 85-1006. This

25 Section is a limitation, pursuant to subsection (g) of Section

26 6 of Article VII of the Illinois Constitution, on the power of

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1 home rule units to tax.

2 (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)