Sen. Randall M. Hultgren
Filed: 5/18/2007
 
 

 




 

 		












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AMENDMENT TO HOUSE BILL 3091 




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    AMENDMENT NO. ______. Amend House Bill 3091, AS AMENDED, by 
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replacing everything after the enacting clause with the 
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following: 

 
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    "Section 5. The Illinois Municipal Code is amended  by 
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changing Section 8-11-6a and  by adding Section 8-11-6c as 
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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 
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certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, 
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8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September 
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1, 1990, no home rule municipality has the
authority to impose, 
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pursuant to its home rule authority, a retailer's
occupation 
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tax, service occupation tax, use tax, sales tax or other
tax on 
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the use, sale or purchase of tangible personal property
based 
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on the gross receipts from such sales or the selling or 
 


 






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purchase
price of said tangible personal property. 
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Notwithstanding the foregoing,
this Section does not preempt 
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any home rule imposed tax such as the
following: (1) a tax on 
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alcoholic beverages, whether based on gross receipts,
volume 
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sold or any other measurement; (2) a tax based on the number of 
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units
of cigarettes or tobacco products (provided, however, 
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that a home rule
municipality that has not imposed a tax based 
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on the number of units of
cigarettes or tobacco products before 
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July 1, 1993, shall not impose such a tax
after that date); (3) 
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a tax, however measured, based on
the use of a hotel or motel 
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room or similar facility; (4) a tax, however
measured, on the 
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sale or transfer of real property; (5) a tax, however
measured, 
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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 
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provides
for on premise consumption of said food or alcoholic 
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beverages; or (7)
other taxes not based on the selling or 
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purchase price or gross receipts
from the use, sale or purchase 
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of tangible personal property. This Section
is not intended to 
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affect any existing tax on food and beverages prepared
for 
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immediate consumption on the premises where the sale occurs, or 
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any
existing tax on alcoholic beverages, or any existing tax 
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imposed on the
charge for renting a hotel or motel room, which 
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was in effect January 15,
1988, or any extension of the 
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effective date of such an existing tax by
ordinance of the 
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municipality imposing the tax, which extension is hereby

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authorized, in any non-home rule municipality in which the 
 


 






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imposition of
such a tax has been upheld by judicial 
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determination, nor is this Section
intended to preempt the 
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authority granted by Public Act 85-1006. This
Section is a 
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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 
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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)
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    Sec. 8-11-6c. Home Rule food and beverage tax to support 
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parking facilities.

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    (a)   In addition to any other tax that it is authorized to 
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impose, a home rule municipality that has not imposed a tax 
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under Section 8-11-1 or 8-11-5 may impose a tax, as limited by 
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this Section, on the gross receipts from the sale of alcoholic 
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beverages, soft drinks, and food that has been prepared for 
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immediate consumption.
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    (b) If imposed, the tax may be imposed only for a defined 
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and limited period of time and must be limited to a defined 
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geographic area within the municipality. The defined 
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geographic area must be a contiguous area of no more than one 
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square mile. The tax may be imposed only in 0.25% increments, 
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and the rate of tax may not exceed 2%.
At the time that the 
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ordinance imposing the tax is adopted, the municipality must 
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have obtained the certified written consent of at least 
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three-fourths of the operators of the businesses upon which the 
 


 






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tax will be imposed. This tax may not be imposed for longer 
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than 25 years after the municipality first levies the tax.
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    (c) The municipality must maintain the proceeds of the tax 
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in a separate account and may use those moneys only for the 
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costs associated with land acquisition, design, construction, 
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and maintenance of parking facilities within the defined 
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geographic area.
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    (d) The tax shall be administered by the municipality 
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imposing it.
 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.".