House Sponsors: MAUTINO-MATHIAS-SCOTT-GRANBERG-YOUNGE AND KRAUSE. Senate Sponsors: BOWLES-DILLARD-GEO-KARIS Short description: MUN CD-NON-HOME RULE-USE TAX Synopsis of Bill as introduced: Amends the Illinois Municipal Code. Allows all non-home rule municipalities to impose a Non-Home Rule Municipal Retailer's Occupation Tax, a Non-Home Rule Municipal Service Occupation Tax, and a Non-Home Rule Municipal Use Tax (now, only non-home rule municipalities with a population greater than 130,000 but less than 2,000,000 may impose those taxes). STATE MANDATES NOTE (Dept. of Commerce and Community Affairs) This bill does not create a State mandate. FISCAL NOTE (Dept. of Revenue) Fiscal impact to the State will be administrative and is de- pendent on the number of municipalities imposing the tax. SENATE AMENDMENT NO. 1. (Senate recedes May 27, 1999) Further amends the Illinois Municipal Code. Provides that a non-home rule municipality may not impose a Retailers' Occupation Tax or a Service Occupation Tax on the sale of food and drugs. Provides that a non-home rule municipality that imposes a Retailers' Occupation Tax must also impose a Service Occupation Tax at the same rate. SENATE AMENDMENT NO. 2. (Senate recedes May 27, 1999) Further amends the Illinois Municipal Code. Provides that a non-home rule municipality may impose a Non-Home Rule Municipal Retailers' Occupation Tax, a Non-Home Rule Municipal Service Occupation Tax, and a Non-Home Rule Municipal Use Tax for a period of 10 years after the effective date of this amendatory Act. CONFERENCE COMMITTEE REPORT NO. 1. Recommends that the Senate recede from S-ams 1 and 2. Recommends that the bill be amended as follows: Deletes everything. Allows any non-home rule municipality (now a non-home rule municipality with a population greater than 130,000 but less than 2,000,000) to impose a retailers' occupation tax, a service occupation tax, and a use tax. Exempts the sale of food for human consumption that is to be consumed off the premises where it is sold (with certain exceptions) and certain medicines, drugs, and medical supplies from a Non-Home Rule Municipal Retailers' Occupation Tax and a Non-Home Rule Municipal Service Occupation Tax. Requires a municipality imposing a retailers' occupation tax to also impose a service occupation tax. Allows a non-home rule municipality to file a certified copy of an ordinance or resolution, subject to referendum approval, imposing a retailers' occupation tax, a service occupation tax, or a use tax with the Department of Revenue only after October 1, 2000. Provides that a non-home rule municipality may not impose and collect a Non-Home Rule Municipal Use Tax prior to January 1, 2002. Provides that the Department of Revenue may collect the retailers' occupation tax and the service occupation tax authorized by this amendatory Act on and after January 1, 2002. Last action on Bill: PUBLIC ACT.............................. 91-0649 Last action date: 99-12-06 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2 END OF INQUIRY Full Text Bill Status