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| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB1235 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
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65 ILCS 5/8-11-1.5 | from Ch. 24, par. 8-11-1.5 |
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Amends the Illinois Municipal Code.
Makes a technical change in a Section concerning a non-home rule municipal use
tax.
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| | A BILL FOR |
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| | HB1235 | | LRB100 02943 AWJ 12948 b |
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| 1 | | AN ACT concerning local government.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Illinois Municipal Code is amended by |
| 5 | | changing Section 8-11-1.5 as follows:
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| 6 | | (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
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| 7 | | Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The
The |
| 8 | | corporate
authorities of a non-home rule municipality may |
| 9 | | impose a
tax upon the privilege of using, in such municipality, |
| 10 | | any item of tangible
personal property which is purchased at |
| 11 | | retail from a retailer, and which is
titled or registered with |
| 12 | | an agency of this State's government, based on the selling |
| 13 | | price of such tangible personal
property, as "selling price" is |
| 14 | | defined in the Use Tax Act, for expenditure
on public |
| 15 | | infrastructure or for property tax relief or both as defined in
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| 16 | | Section 8-11-1.2, if approved by
referendum as provided in |
| 17 | | Section 8-11-1.1. If the tax is approved by referendum on or |
| 18 | | after the effective date of this amendatory Act of the 96th |
| 19 | | General Assembly, the corporate authorities of a non-home rule |
| 20 | | municipality may, until December 31, 2020, use the proceeds of |
| 21 | | the tax for expenditure on municipal operations, in addition to |
| 22 | | or in lieu of any expenditure on public infrastructure or for |
| 23 | | property tax relief. The tax imposed may not be more
than 1% |