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| Public Act 093-0920 |
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Counties Code is amended by adding Section | ||||
5-1014.3 as
follows:
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(55 ILCS 5/5-1014.3 new)
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Sec. 5-1014.3. Agreements to share or rebate occupation | ||||
taxes.
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(a) On and after
June 1, 2004, a county board shall not | ||||
enter into
any agreement to share or
rebate any portion of
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retailers' occupation taxes generated by retail sales of | ||||
tangible personal
property if: (1) the tax on those retail | ||||
sales, absent the agreement,
would have been paid to another | ||||
unit of local government; and (2) the retailer
maintains, | ||||
within that other unit of local government, a retail
location | ||||
from which the tangible personal property is delivered to | ||||
purchasers,
or a warehouse from which the tangible personal | ||||
property is delivered to
purchasers. Any unit of local | ||||
government denied
retailers' occupation tax revenue because of | ||||
an agreement that violates this
Section may file an action in | ||||
circuit court against only the county.
Any agreement entered | ||||
into prior to
June 1,
2004 is not affected by this amendatory | ||||
Act of the 93rd General Assembly.
Any unit of local
government | ||||
that prevails in the circuit court action is entitled to | ||||
damages in
the amount of the tax revenue it was denied as a | ||||
result of the agreement,
statutory interest, costs, reasonable | ||||
attorney's fees, and an amount equal to
50% of the tax.
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(b) On and after the effective date of this amendatory Act | ||||
of the 93rd
General Assembly, a home rule unit shall not enter | ||||
into any agreement
prohibited
by this Section. This Section is | ||||
a denial and limitation of home rule powers
and
functions under | ||||
subsection (g) of Section 6 of Article VII of the Illinois
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Constitution.
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Section 10. The Illinois Municipal Code is amended by | ||
adding Section 8-11-21
as follows:
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(65 ILCS 5/8-11-21 new)
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Sec. 8-11-21. Agreements to share or rebate occupation | ||
taxes.
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(a) On and after
June 1, 2004, the corporate authorities of | ||
a municipality shall
not enter into any agreement to share or | ||
rebate
any
portion of retailers' occupation taxes generated by | ||
retail sales of tangible
personal
property if: (1) the tax on | ||
those retail sales, absent the agreement,
would have been paid | ||
to another unit of local government; and (2) the
retailer | ||
maintains, within that other unit of local government, a
retail | ||
location from which the tangible personal property is delivered | ||
to
purchasers, or a warehouse from which the tangible personal | ||
property is
delivered to purchasers. Any unit of local | ||
government
denied retailers' occupation tax revenue because of | ||
an agreement that violates
this Section may file an action in | ||
circuit court against only the municipality.
Any agreement | ||
entered into prior to
June 1,
2004 is not affected by this | ||
amendatory Act of the 93rd General Assembly.
Any unit of
local | ||
government that prevails in the circuit court action is | ||
entitled to
damages in
the amount of the tax revenue it was | ||
denied as a result of the agreement,
statutory interest, costs, | ||
reasonable attorney's fees, and an amount equal to
50% of the
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tax.
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(b) On and after the effective date of this amendatory Act | ||
of the 93rd
General Assembly, a home rule unit shall not enter | ||
into any agreement
prohibited
by this Section. This Section is | ||
a denial and limitation of home rule powers
and
functions under | ||
subsection (g) of Section 6 of Article VII of the Illinois
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Constitution.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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