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| Public Act 095-0544 |
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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Section 5. The Illinois Municipal Code is amended by | ||||
changing Section 8-11-6a and by adding Section 8-11-6c as | ||||
follows:
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(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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Sec. 8-11-6a. Home rule municipalities; preemption of | ||||
certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | ||||
8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | ||||
1, 1990, no home rule municipality has the
authority to impose, | ||||
pursuant to its home rule authority, a retailer's
occupation | ||||
tax, service occupation tax, use tax, sales tax or other
tax on | ||||
the use, sale or purchase of tangible personal property
based | ||||
on the gross receipts from such sales or the selling or | ||||
purchase
price of said tangible personal property. | ||||
Notwithstanding the foregoing,
this Section does not preempt | ||||
any home rule imposed tax such as the
following: (1) a tax on | ||||
alcoholic beverages, whether based on gross receipts,
volume | ||||
sold or any other measurement; (2) a tax based on the number of | ||||
units
of cigarettes or tobacco products (provided, however, | ||||
that a home rule
municipality that has not imposed a tax based | ||||
on the number of units of
cigarettes or tobacco products before | ||||
July 1, 1993, shall not impose such a tax
after that date); (3) | ||
a tax, however measured, based on
the use of a hotel or motel | ||
room or similar facility; (4) a tax, however
measured, on the | ||
sale or transfer of real property; (5) a tax, however
measured, | ||
on lease receipts; (6) a tax on food prepared for immediate
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consumption and on alcoholic beverages sold by a business which | ||
provides
for on premise consumption of said food or alcoholic | ||
beverages; or (7)
other taxes not based on the selling or | ||
purchase price or gross receipts
from the use, sale or purchase | ||
of tangible personal property. This Section
is not intended to | ||
affect any existing tax on food and beverages prepared
for | ||
immediate consumption on the premises where the sale occurs, or | ||
any
existing tax on alcoholic beverages, or any existing tax | ||
imposed on the
charge for renting a hotel or motel room, which | ||
was in effect January 15,
1988, or any extension of the | ||
effective date of such an existing tax by
ordinance of the | ||
municipality imposing the tax, which extension is hereby
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authorized, in any non-home rule municipality in which the | ||
imposition of
such a tax has been upheld by judicial | ||
determination, nor is this Section
intended to preempt the | ||
authority granted by Public Act 85-1006. This
Section is a | ||
limitation, pursuant to subsection (g) of Section 6 of Article
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VII of the Illinois Constitution, on the power of home rule | ||
units to tax.
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(Source: P.A. 93-1053, eff. 1-1-05.)
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(65 ILCS 5/8-11-6c new) | ||
Sec. 8-11-6c. Home Rule food and beverage tax to support | ||
parking facilities.
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(a) In addition to any other tax that it is authorized to | ||
impose, a home rule municipality that has not imposed a tax | ||
under Section 8-11-1 or 8-11-5 may impose a tax, as limited by | ||
this Section, on the gross receipts from the sale of alcoholic | ||
beverages, soft drinks, and food that has been prepared for | ||
immediate consumption. | ||
(b) If imposed, the tax may be imposed only for a defined | ||
and limited period of time and must be limited to a defined | ||
geographic area within the municipality. The defined | ||
geographic area must be a contiguous area of no more than one | ||
square mile. The tax may be imposed only in 0.25% increments, | ||
and the rate of tax may not exceed 2%.
At the time that the | ||
ordinance imposing the tax is adopted, the municipality must | ||
have obtained the certified written consent of at least | ||
three-fourths of the operators of the businesses upon which the | ||
tax will be imposed. This tax may not be imposed for longer | ||
than 25 years after the municipality first levies the tax. | ||
(c) The municipality must maintain the proceeds of the tax | ||
in a separate account and may use those moneys only for the | ||
costs associated with land acquisition, design, construction, | ||
and maintenance of parking facilities within the defined | ||
geographic area. | ||
(d) The tax shall be administered by the municipality | ||
imposing it.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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