Bill Status of HB 4705   93rd General Assembly

Short Description:  CTY CD-MUNI CD-REBATE OCC TAX

House Sponsors
Rep. Eileen Lyons-Ruth Munson-Barbara Flynn Currie-Bob Biggins-Thomas Holbrook, John J. Millner, Patricia R. Bellock, Jack D. Franks, Linda Chapa LaVia and Paul D. Froehlich

Senate Sponsors
(Sen. William E. Peterson-Christine Radogno and Jacqueline Y. Collins-Chris Lauzen)


Last Action  View All Actions

DateChamber Action
  8/12/2004HousePublic Act . . . . . . . . . 93-0920

Statutes Amended In Order of Appearance
55 ILCS 5/5-1014.3 new
65 ILCS 5/8-11-21 new

Synopsis As Introduced
Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after June 1, 2004, neither a county board nor the corporate authorities of a municipality nor a retailer may 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 or a warehouse from which the tangible personal property is delivered to purchasers. Authorizes any unit of local government denied retailers' occupation tax revenue because of such an agreement to file an action in circuit court against the municipality or the county. Provides that if the unit of local government prevails in the circuit court action, it is entitled to damages in the amount of the tax revenue it was denied as a result of the agreement, statutory interest, costs, reasonable attorneys' fees, and an amount equal to 50% of the tax. Provides that any agreement to share or rebate retailers' occupation taxes entered into prior to June 1, 2004 is not affected by the provisions of the amendatory Act. Preempts home rule. Effective immediately.

House Amendment No. 1
Deletes everything. Amends the Counties Code and the Illinois Municipal Code. Reinserts the provisions of the introduced bill, except that neither a county nor a municipality (neither a county, a municipality, nor a retailer in the introduced bill) may enter into agreements to share or rebate any portion of retailers' occupation taxes generated by retail sales of tangible personal property. Effective immediately.

Senate Committee Amendment No. 1
Provides that a unit of local government denied retailers' occupation tax revenue because of an agreement to share or rebate any portion of retailers' occupation taxes may file an action in circuit court against "only" the municipality or "only" the county that has entered into such an agreement.

Actions 
DateChamber Action
  2/4/2004HouseFiled with the Clerk by Rep. Eileen Lyons
  2/4/2004HouseAdded Chief Co-Sponsor Rep. Ruth Munson
  2/4/2004HouseAdded Chief Co-Sponsor Rep. Barbara Flynn Currie
  2/4/2004HouseFirst Reading
  2/4/2004HouseReferred to Rules Committee
  2/9/2004HouseAssigned to Revenue Committee
  2/19/2004HouseHouse Amendment No. 1 Filed with Clerk by Revenue Committee
  2/19/2004HouseHouse Amendment No. 1 Adopted in Revenue Committee; by Voice Vote
  2/19/2004HouseDo Pass as Amended / Short Debate Revenue Committee; 008-000-001
  2/19/2004HousePlaced on Calendar 2nd Reading - Short Debate
  2/19/2004HouseAdded Chief Co-Sponsor Rep. Bob Biggins
  2/24/2004HouseSecond Reading - Short Debate
  2/24/2004HousePlaced on Calendar Order of 3rd Reading - Short Debate
  2/24/2004HouseAdded Co-Sponsor Rep. John J. Millner
  2/24/2004HouseAdded Co-Sponsor Rep. Patricia R. Bellock
  2/25/2004HouseAdded Chief Co-Sponsor Rep. Thomas Holbrook
  2/26/2004HouseAdded Co-Sponsor Rep. Jack D. Franks
  2/26/2004HouseAdded Co-Sponsor Rep. Linda Chapa LaVia
  2/26/2004HouseAdded Co-Sponsor Rep. Paul D. Froehlich
  2/26/2004HouseThird Reading - Short Debate - Passed 114-001-000
  3/2/2004SenateArrive in Senate
  3/2/2004SenatePlaced on Calendar Order of First Reading March 3, 2004
  3/2/2004SenateChief Senate Sponsor Sen. William E. Peterson
  3/3/2004SenateFirst Reading
  3/3/2004SenateReferred to Rules
  3/4/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Christine Radogno
  3/25/2004SenateAssigned to Revenue
  4/21/2004SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. William E. Peterson
  4/21/2004SenateSenate Committee Amendment No. 1 Referred to Rules
  4/21/2004SenateSenate Committee Amendment No. 1 Rules Refers to Revenue
  4/22/2004SenateSenate Committee Amendment No. 1 Adopted
  4/22/2004SenateDo Pass as Amended Revenue; 009-000-000
  4/22/2004SenatePlaced on Calendar Order of 2nd Reading April 27, 2004
  4/22/2004SenateAdded as Alternate Co-Sponsor Sen. Jacqueline Y. Collins
  4/28/2004SenateSecond Reading
  4/28/2004SenatePlaced on Calendar Order of 3rd Reading April 29, 2004
  4/28/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Chris Lauzen
  5/5/2004SenateThird Reading - Passed; 056-000-000
  5/5/2004HouseArrived in House
  5/5/2004HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1
  5/11/2004HouseSenate Committee Amendment No. 1 Motion Filed Concur Rep. Eileen Lyons
  5/11/2004HouseSenate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
  5/17/2004HouseSenate Committee Amendment No. 1 Motion to Concur Recommends be Adopted Rules Committee; 005-000-000
  5/17/2004HouseSenate Committee Amendment No. 1 House Concurs 117-000-000
  5/17/2004HousePassed Both Houses
  6/15/2004HouseSent to the Governor
  8/12/2004HouseGovernor Approved
  8/12/2004HouseEffective Date August 12, 2004
  8/12/2004HousePublic Act . . . . . . . . . 93-0920

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