Bill Status of SB 2277   93rd General Assembly

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

Senate Sponsors
Sen. William E. Peterson-John J. Cullerton-Susan Garrett, Mattie Hunter-Richard J. Winkel, Jr. and Jacqueline Y. Collins

House Sponsors
(Rep. William B. Black-Ruth Munson-Roger L. Eddy)


Last Action  View All Actions

DateChamber Action
  11/23/2004SenatePublic Act . . . . . . . . . 93-1056

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.

Senate Committee Amendment No. 1
Deletes everything. 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 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 only the municipality or only the county. Provides that if the unit of local government prevails in the circuit court action, it is entitled to damages from the municipality or the county, as the case may be, 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 reference to:
55 ILCS 5/5-1014.3 new
65 ILCS 5/8-11-21 new
Adds reference to:
55 ILCS 5/5-1097.5

Deletes everything after the enacting clause. Amends the Counties Code. Prohibits the location within the county of an adult entertainment facility within 3,000 (now, 1,000) feet of the property boundaries of any school, day care center, cemetery, public park, forest preserve, or place of religious worship. Effective immediately.

Actions 
DateChamber Action
  1/22/2004SenateFiled with Secretary by Sen. John J. Cullerton
  1/22/2004SenateFirst Reading
  1/22/2004SenateReferred to Rules
  2/10/2004SenateAssigned to Local Government
  2/17/2004SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton
  2/17/2004SenateSenate Committee Amendment No. 1 Referred to Rules
  2/18/2004SenateSenate Committee Amendment No. 1 Rules Refers to Local Government
  2/19/2004SenatePostponed - Local Government
  2/19/2004SenateChief Sponsor Changed to Sen. William E. Peterson
  2/19/2004SenateAdded as Chief Co-Sponsor Sen. John J. Cullerton
  2/24/2004SenateSenate Committee Amendment No. 1 Adopted
  2/24/2004SenateDo Pass as Amended Local Government; 008-000-000
  2/24/2004SenatePlaced on Calendar Order of 2nd Reading February 25, 2004
  2/25/2004SenateSecond Reading
  2/25/2004SenatePlaced on Calendar Order of 3rd Reading February 26, 2004
  2/25/2004SenateAdded as Chief Co-Sponsor Sen. Susan Garrett
  3/2/2004SenateAdded as Chief Co-Sponsor Sen. Wendell E. Jones
  3/2/2004SenateAdded as Co-Sponsor Sen. Mattie Hunter
  3/2/2004SenateThird Reading - Passed; 051-000-000
  3/2/2004HouseArrived in House
  3/2/2004HousePlaced on Calendar Order of First Reading
  3/10/2004HouseChief House Sponsor Rep. Eileen Lyons
  3/23/2004HouseFirst Reading
  3/23/2004HouseReferred to Rules Committee
  4/2/2004HouseAssigned to Revenue Committee
  4/27/2004HouseAdded Alternate Chief Co-Sponsor Rep. Ruth Munson
  6/1/2004HouseRule 19(a) / Re-referred to Rules Committee
  11/9/2004HouseAssigned to Local Government Committee
  11/9/2004HouseAlternate Chief Sponsor Changed to Rep. William B. Black
  11/9/2004HouseMotion to Suspend Rule 25 - Prevailed by Voice Vote
  11/9/2004HouseAdded Alternate Chief Co-Sponsor Rep. Roger L. Eddy
  11/12/2004HouseHouse Amendment No. 1 Filed with Clerk by Local Government Committee
  11/12/2004HouseHouse Amendment No. 1 Adopted in Local Government Committee; by Voice Vote
  11/12/2004HouseDo Pass as Amended / Short Debate Local Government Committee; 018-000-000
  11/12/2004HousePlaced on Calendar 2nd Reading - Short Debate
  11/16/2004HouseSecond Reading - Short Debate
  11/16/2004HousePlaced on Calendar Order of 3rd Reading - Short Debate
  11/16/2004House3/5 Vote Required
  11/16/2004HouseThird Reading - Short Debate - Passed 117-000-000
  11/16/2004SenateSecretary's Desk - Concurrence House Amendment(s) 01
  11/16/2004SenatePlaced on Calendar Order of Concurrence House Amendment(s) 01-November 17, 2004
  11/17/2004SenateHouse Amendment No. 1 Motion to Concur Filed with Secretary Sen. William E. Peterson
  11/17/2004SenateHouse Amendment No. 1 Motion to Concur Referred to Rules
  11/17/2004SenateHouse Amendment No. 1 Motion to Concur Rules Referred to Local Government
  11/17/2004SenateSponsor Removed Sen. Wendell E. Jones
  11/17/2004SenateAdded as Chief Co-Sponsor Sen. Richard J. Winkel, Jr.
  11/17/2004SenateHouse Amendment No. 1 Motion to Concur Be Approved for Consideration Local Government; 010-000-000
  11/18/2004SenateAdded as Co-Sponsor Sen. Jacqueline Y. Collins
  11/18/2004SenateHouse Amendment No. 1 Senate Concurs 059-000-000
  11/18/2004SenatePassed Both Houses
  11/23/2004SenateSent to the Governor
  11/23/2004SenateGovernor Approved
  11/23/2004SenateEffective Date November 23, 2004
  11/23/2004SenatePublic Act . . . . . . . . . 93-1056

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