Illinois General Assembly - Full Text of HB4148
Illinois General Assembly

Previous General Assemblies

Full Text of HB4148  97th General Assembly

HB4148sam004 97TH GENERAL ASSEMBLY

Sen. Toi W. Hutchinson

Filed: 1/2/2013

 

 


 

 


 
09700HB4148sam004LRB097 17765 OMW 72920 a

1
AMENDMENT TO HOUSE BILL 4148

2    AMENDMENT NO. ______. Amend House Bill 4148, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 5. If and only if House Bill 5547 of the 97th
6General Assembly becomes law as engrossed, then the Illinois
7Municipal Code is amended by changing Section 8-11-6a as
8follows:
 
9    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
10    Sec. 8-11-6a. Home rule municipalities; preemption of
11certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
128-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
131, 1990, no home rule municipality has the authority to impose,
14pursuant to its home rule authority, a retailer's occupation
15tax, service occupation tax, use tax, sales tax or other tax on
16the use, sale or purchase of tangible personal property based

 

 

09700HB4148sam004- 2 -LRB097 17765 OMW 72920 a

1on the gross receipts from such sales or the selling or
2purchase price of said tangible personal property.
3Notwithstanding the foregoing, this Section does not preempt
4any home rule imposed tax such as the following: (1) a tax on
5alcoholic beverages, whether based on gross receipts, volume
6sold or any other measurement; (2) a tax based on the number of
7units of cigarettes or tobacco products (provided, however,
8that a home rule municipality that has not imposed a tax based
9on the number of units of cigarettes or tobacco products before
10July 1, 1993, shall not impose such a tax after that date); (3)
11a tax, however measured, based on the use of a hotel or motel
12room or similar facility; (4) a tax, however measured, on the
13sale or transfer of real property; (5) a tax, however measured,
14on lease receipts; (6) a tax on food prepared for immediate
15consumption and on alcoholic beverages sold by a business which
16provides for on premise consumption of said food or alcoholic
17beverages; or (7) other taxes not based on the selling or
18purchase price or gross receipts from the use, sale or purchase
19of tangible personal property. This Section does not preempt a
20home rule municipality with a population of more than 2,000,000
21from imposing a tax, however measured, on the use, for
22consideration, of a parking lot, garage, or other parking
23facility. This Section is not intended to affect any existing
24tax on food and beverages prepared for immediate consumption on
25the premises where the sale occurs, or any existing tax on
26alcoholic beverages, or any existing tax imposed on the charge

 

 

09700HB4148sam004- 3 -LRB097 17765 OMW 72920 a

1for renting a hotel or motel room, which was in effect January
215, 1988, or any extension of the effective date of such an
3existing tax by ordinance of the municipality imposing the tax,
4which extension is hereby authorized, in any non-home rule
5municipality in which the imposition of such a tax has been
6upheld by judicial determination, nor is this Section intended
7to preempt the authority granted by Public Act 85-1006. This
8Section is a limitation, pursuant to subsection (g) of Section
96 of Article VII of the Illinois Constitution, on the power of
10home rule units to tax.
11(Source: 09700HB5547eng.)
 
12    Section 10. If and only if House Bill 5547 of the 97th
13General Assembly becomes law as engrossed, then the Counties
14Code is amended by changing Section 5-1009 as follows:
 
15    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
16    Sec. 5-1009. Limitation on home rule powers. Except as
17provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
18and after September 1, 1990, no home rule county has the
19authority to impose, pursuant to its home rule authority, a
20retailer's occupation tax, service occupation tax, use tax,
21sales tax or other tax on the use, sale or purchase of tangible
22personal property based on the gross receipts from such sales
23or the selling or purchase price of said tangible personal
24property. Notwithstanding the foregoing, this Section does not

 

 

09700HB4148sam004- 4 -LRB097 17765 OMW 72920 a

1preempt any home rule imposed tax such as the following: (1) a
2tax on alcoholic beverages, whether based on gross receipts,
3volume sold or any other measurement; (2) a tax based on the
4number of units of cigarettes or tobacco products; (3) a tax,
5however measured, based on the use of a hotel or motel room or
6similar facility; (4) a tax, however measured, on the sale or
7transfer of real property; (5) a tax, however measured, on
8lease receipts; (6) a tax on food prepared for immediate
9consumption and on alcoholic beverages sold by a business which
10provides for on premise consumption of said food or alcoholic
11beverages; or (7) other taxes not based on the selling or
12purchase price or gross receipts from the use, sale or purchase
13of tangible personal property. This Section does not preempt a
14home rule county from imposing a tax, however measured, on the
15use, for consideration, of a parking lot, garage, or other
16parking facility. This Section is a limitation, pursuant to
17subsection (g) of Section 6 of Article VII of the Illinois
18Constitution, on the power of home rule units to tax.
19(Source: 09700HB5547eng.)
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law or on the effective date of House Bill 5547 of the
2297th General Assembly, whichever is later.".