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Sen. Dan Kotowski
Filed: 3/20/2014
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| 1 | | AMENDMENT TO SENATE BILL 3563
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| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3563 by replacing |
| 3 | | everything after the enacting clause with the following:
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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 |
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| 1 | | any home rule imposed tax such as the
following: (1) a tax on |
| 2 | | alcoholic beverages, whether based on gross receipts,
volume |
| 3 | | sold or any other measurement; (2) a tax based on the number of |
| 4 | | units
of cigarettes or tobacco products (provided, however, |
| 5 | | that a home rule
municipality that has not imposed a tax based |
| 6 | | on the number of units of
cigarettes or tobacco products before |
| 7 | | July 1, 1993, shall not impose such a tax
after that date); (3) |
| 8 | | a tax, however measured, based on
the use of a hotel or motel |
| 9 | | room or similar facility; (4) a tax, however
measured, on the |
| 10 | | sale or transfer of real property; (5) a tax, however
measured, |
| 11 | | on lease receipts; (6) a tax on food prepared for immediate
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| 12 | | consumption and on alcoholic beverages sold by a business which |
| 13 | | provides
for on premise consumption of said food or alcoholic |
| 14 | | beverages; or (7)
other taxes not based on the selling or |
| 15 | | purchase price or gross receipts
from the use, sale or purchase |
| 16 | | of tangible personal property. This Section does not preempt a |
| 17 | | home rule municipality with a population of more than 2,000,000 |
| 18 | | from imposing a tax, however measured, on the use, for |
| 19 | | consideration, of a parking lot, garage, or other parking |
| 20 | | facility. This Section
is not intended to affect any existing |
| 21 | | tax on food and beverages prepared
for immediate consumption on |
| 22 | | the premises where the sale occurs, or any
existing tax on |
| 23 | | alcoholic beverages, or any existing tax imposed on the
charge |
| 24 | | for renting a hotel or motel room, which was in effect January |
| 25 | | 15,
1988, or any extension of the effective date of such an |
| 26 | | existing tax by
ordinance of the municipality imposing the tax, |
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| 1 | | which extension is hereby
authorized, in any non-home rule |
| 2 | | municipality in which the imposition of
such a tax has been |
| 3 | | upheld by judicial determination, nor is this Section
intended |
| 4 | | to preempt the authority granted by Public Act 85-1006. Nothing |
| 5 | | in this Section shall be construed as prohibiting a home rule |
| 6 | | municipality that imposed a tax based on the number of units of |
| 7 | | cigarettes or tobacco products before July 1, 1993 from |
| 8 | | imposing a tax on either the number of units of cigarettes or |
| 9 | | tobacco products, or both, on or after July 1, 1993. The |
| 10 | | language set forth in this amendatory Act of the 98th General |
| 11 | | Assembly is intended to be a restatement and clarification of |
| 12 | | existing law. This
Section is a limitation, pursuant to |
| 13 | | subsection (g) of Section 6 of Article
VII of the Illinois |
| 14 | | Constitution, on the power of home rule units to tax.
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| 15 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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| 16 | | Section 99. Effective date. This Act takes effect upon |
| 17 | | becoming law.".
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