HB4148 EnrolledLRB097 17765 HLH 62980 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. If and only if House Bill 5547 of the 97th
5General Assembly becomes law as engrossed, then the Illinois
6Municipal Code is amended by changing Section 8-11-6a as
7follows:
 
8    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
9    Sec. 8-11-6a. Home rule municipalities; preemption of
10certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
118-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
121, 1990, no home rule municipality has the authority to impose,
13pursuant to its home rule authority, a retailer's occupation
14tax, service occupation tax, use tax, sales tax or other tax on
15the use, sale or purchase of tangible personal property based
16on the gross receipts from such sales or the selling or
17purchase price of said tangible personal property.
18Notwithstanding the foregoing, this Section does not preempt
19any home rule imposed tax such as the following: (1) a tax on
20alcoholic beverages, whether based on gross receipts, volume
21sold or any other measurement; (2) a tax based on the number of
22units of cigarettes or tobacco products (provided, however,
23that a home rule municipality that has not imposed a tax based

 

 

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1on the number of units of cigarettes or tobacco products before
2July 1, 1993, shall not impose such a tax after that date); (3)
3a tax, however measured, based on the use of a hotel or motel
4room or similar facility; (4) a tax, however measured, on the
5sale or transfer of real property; (5) a tax, however measured,
6on lease receipts; (6) a tax on food prepared for immediate
7consumption and on alcoholic beverages sold by a business which
8provides for on premise consumption of said food or alcoholic
9beverages; or (7) other taxes not based on the selling or
10purchase price or gross receipts from the use, sale or purchase
11of tangible personal property. This Section does not preempt a
12home rule municipality with a population of more than 2,000,000
13from imposing a tax, however measured, on the use, for
14consideration, of a parking lot, garage, or other parking
15facility. This Section is not intended to affect any existing
16tax on food and beverages prepared for immediate consumption on
17the premises where the sale occurs, or any existing tax on
18alcoholic beverages, or any existing tax imposed on the charge
19for renting a hotel or motel room, which was in effect January
2015, 1988, or any extension of the effective date of such an
21existing tax by ordinance of the municipality imposing the tax,
22which extension is hereby authorized, in any non-home rule
23municipality in which the imposition of such a tax has been
24upheld by judicial determination, nor is this Section intended
25to preempt the authority granted by Public Act 85-1006. This
26Section is a limitation, pursuant to subsection (g) of Section

 

 

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16 of Article VII of the Illinois Constitution, on the power of
2home rule units to tax.
3(Source: 09700HB5547eng.)
 
4    Section 10. If and only if House Bill 5547 of the 97th
5General Assembly becomes law as engrossed, then the Counties
6Code is amended by changing Section 5-1009 as follows:
 
7    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
8    Sec. 5-1009. Limitation on home rule powers. Except as
9provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
10and after September 1, 1990, no home rule county has the
11authority to impose, pursuant to its home rule authority, a
12retailer's occupation tax, service occupation tax, use tax,
13sales tax or other tax on the use, sale or purchase of tangible
14personal property based on the gross receipts from such sales
15or the selling or purchase price of said tangible personal
16property. Notwithstanding the foregoing, this Section does not
17preempt any home rule imposed tax such as the following: (1) a
18tax on alcoholic beverages, whether based on gross receipts,
19volume sold or any other measurement; (2) a tax based on the
20number of units of cigarettes or tobacco products; (3) a tax,
21however measured, based on the use of a hotel or motel room or
22similar facility; (4) a tax, however measured, on the sale or
23transfer of real property; (5) a tax, however measured, on
24lease receipts; (6) a tax on food prepared for immediate

 

 

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1consumption and on alcoholic beverages sold by a business which
2provides for on premise consumption of said food or alcoholic
3beverages; or (7) other taxes not based on the selling or
4purchase price or gross receipts from the use, sale or purchase
5of tangible personal property. This Section does not preempt a
6home rule county from imposing a tax, however measured, on the
7use, for consideration, of a parking lot, garage, or other
8parking facility. This Section is a limitation, pursuant to
9subsection (g) of Section 6 of Article VII of the Illinois
10Constitution, on the power of home rule units to tax.
11(Source: 09700HB5547eng.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law or on the effective date of House Bill 5547 of the
1497th General Assembly, whichever is later.