Full Text of SB3676 97th General Assembly
SB3676ham002 97TH GENERAL ASSEMBLY | Rep. Michael J. Zalewski Filed: 12/21/2012
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| 1 | | AMENDMENT TO SENATE BILL 3676
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3676 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. If and only if House Bill 5547 of the 97th | 5 | | General Assembly becomes law as engrossed, then the Illinois | 6 | | Municipal Code is amended by changing Section 8-11-6a as | 7 | | follows:
| 8 | | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
| 9 | | Sec. 8-11-6a. Home rule municipalities; preemption of | 10 | | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | 11 | | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | 12 | | 1, 1990, no home rule municipality has the
authority to impose, | 13 | | pursuant to its home rule authority, a retailer's
occupation | 14 | | tax, service occupation tax, use tax, sales tax or other
tax on | 15 | | the use, sale or purchase of tangible personal property
based | 16 | | on the gross receipts from such sales or the selling or |
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| 1 | | purchase
price of said tangible personal property. | 2 | | Notwithstanding the foregoing,
this Section does not preempt | 3 | | any home rule imposed tax such as the
following: (1) a tax on | 4 | | alcoholic beverages, whether based on gross receipts,
volume | 5 | | sold or any other measurement; (2) a tax based on the number of | 6 | | units
of cigarettes or tobacco products (provided, however, | 7 | | that a home rule
municipality that has not imposed a tax based | 8 | | on the number of units of
cigarettes or tobacco products before | 9 | | July 1, 1993, shall not impose such a tax
after that date); (3) | 10 | | a tax, however measured, based on
the use of a hotel or motel | 11 | | room or similar facility; (4) a tax, however
measured, on the | 12 | | sale or transfer of real property; (5) a tax, however
measured, | 13 | | on lease receipts; (6) a tax on food prepared for immediate
| 14 | | consumption and on alcoholic beverages sold by a business which | 15 | | provides
for on premise consumption of said food or alcoholic | 16 | | beverages; or (7)
other taxes not based on the selling or | 17 | | purchase price or gross receipts
from the use, sale or purchase | 18 | | of tangible personal property. This Section does not preempt a | 19 | | home rule municipality with a population of more than 2,000,000 | 20 | | from imposing a tax, however measured, on the use , for | 21 | | consideration, of a parking lot, garage, or other parking | 22 | | facility. This Section
is not intended to affect any existing | 23 | | tax on food and beverages prepared
for immediate consumption on | 24 | | the premises where the sale occurs, or any
existing tax on | 25 | | alcoholic beverages, or any existing tax imposed on the
charge | 26 | | for renting a hotel or motel room, which was in effect January |
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| 1 | | 15,
1988, or any extension of the effective date of such an | 2 | | existing tax by
ordinance of the municipality imposing the tax, | 3 | | which extension is hereby
authorized, in any non-home rule | 4 | | municipality in which the imposition of
such a tax has been | 5 | | upheld by judicial determination, nor is this Section
intended | 6 | | to preempt the authority granted by Public Act 85-1006. This
| 7 | | Section is a limitation, pursuant to subsection (g) of Section | 8 | | 6 of Article
VII of the Illinois Constitution, on the power of | 9 | | home rule units to tax.
| 10 | | (Source: 09700HB5547eng.)
| 11 | | Section 10. If and only if House Bill 5547 of the 97th | 12 | | General Assembly becomes law as engrossed, then the Counties | 13 | | Code is amended by changing Section 5-1009 as follows:
| 14 | | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
| 15 | | Sec. 5-1009. Limitation on home rule powers. Except as | 16 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on | 17 | | and after September 1,
1990, no home
rule county has the | 18 | | authority to impose, pursuant to its home rule
authority, a | 19 | | retailer's occupation tax, service occupation tax, use tax,
| 20 | | sales tax or other tax on the use, sale or purchase of tangible | 21 | | personal
property based on the gross receipts from such sales | 22 | | or the selling or
purchase price of said tangible personal | 23 | | property. Notwithstanding the
foregoing, this Section does not | 24 | | preempt any home rule imposed tax such as
the following: (1) a |
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| 1 | | tax on alcoholic beverages, whether based on gross
receipts, | 2 | | volume sold or any other measurement; (2) a tax based on the
| 3 | | number of units of cigarettes or tobacco products; (3) a tax, | 4 | | however
measured, based on the use of a hotel or motel room or | 5 | | similar facility;
(4) a tax, however measured, on the sale or | 6 | | transfer of real property; (5)
a tax, however measured, on | 7 | | lease receipts; (6) a tax on food prepared for
immediate | 8 | | consumption and on alcoholic beverages sold by a business which
| 9 | | provides for on premise consumption of said food or alcoholic | 10 | | beverages; or
(7) other taxes not based on the selling or | 11 | | purchase price or gross
receipts from the use, sale or purchase | 12 | | of tangible personal property. This Section does not preempt a | 13 | | home rule county from imposing a tax, however measured, on the | 14 | | use , for consideration, of a parking lot, garage, or other | 15 | | parking facility. This
Section is a limitation, pursuant to | 16 | | subsection (g) of Section 6 of Article
VII of the Illinois | 17 | | Constitution, on the power of home rule units to tax.
| 18 | | (Source: 09700HB5547eng.)
| 19 | | Section 99. Effective date. This Act takes effect upon | 20 | | becoming law or on the effective date of House Bill 5547 of the | 21 | | 97th General Assembly, whichever is later.".
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