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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB0113
Introduced 1/31/2007, by Sen. Dave Syverson SYNOPSIS AS INTRODUCED:
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65 ILCS 5/8-11-1.1 |
from Ch. 24, par. 8-11-1.1 |
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Amends the Illinois Municipal Code concerning the imposition of use and occupation taxes by non-home rule municipalities. Sets forth dates for the filing, administration, and enforcement of ordinances or resolutions that impose or discontinue a tax or change the tax rate. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB0113 |
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LRB095 03951 BDD 23984 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by |
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| changing Section 8-11-1.1 as follows:
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| (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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| Sec. 8-11-1.1. Non-home rule municipalities; imposition of |
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| taxes.
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| (a) The corporate authorities of a non-home rule
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| municipality
may, upon approval of the electors of the |
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| municipality pursuant to
subsection (b) of this Section, impose |
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| by ordinance or resolution the tax authorized in Sections |
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| 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
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| (b) The corporate authorities of the municipality may by |
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| ordinance or
resolution call for the submission to the electors |
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| of the municipality
the question of whether the municipality |
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| shall impose such tax. Such
question shall be certified by the |
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| municipal clerk to the election
authority in accordance with |
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| Section 28-5 of the Election Code and shall be
in a form in |
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| accordance with Section 16-7 of the Election Code.
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| If a majority of the electors in the municipality voting |
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| upon the
question vote in the affirmative, such tax shall be |
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| imposed.
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SB0113 |
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LRB095 03951 BDD 23984 b |
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| An ordinance or resolution imposing the tax of not more |
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| than 1% hereunder or
discontinuing the same shall be adopted |
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| and a certified copy thereof,
together with a certification |
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| that the ordinance or resolution received
referendum approval |
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| in the case of the imposition of such tax, filed with
the |
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| Department of Revenue, on or before the first day of June, |
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| whereupon
the Department shall proceed to administer and |
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| enforce
the additional tax or to discontinue the tax, as the |
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| case may be, as of the
first day of September next following |
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| such adoption and filing.
Beginning January 1, 1992, an |
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| ordinance or resolution imposing
or discontinuing the tax |
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| hereunder shall be adopted and a certified copy
thereof filed |
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| with the Department on or before the first day of July,
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| whereupon the Department shall proceed to administer and |
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| enforce this
Section as of the first day of October next |
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| following such adoption and filing.
Beginning January 1, 1993, |
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| an ordinance or resolution imposing or
discontinuing the tax |
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| hereunder shall be adopted and a certified copy
thereof filed |
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| with the Department on or before the first day of October,
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| whereupon the Department shall proceed to administer and |
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| enforce this
Section as of the first day of January next |
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| following such adoption and filing.
Beginning October 1, 2002, |
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| an ordinance or resolution imposing or
discontinuing the tax
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| under this Section or effecting a change in the rate of tax |
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| must either (i) be
adopted
and a
certified copy of the |
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| ordinance or resolution filed with the Department on or
before |
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SB0113 |
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LRB095 03951 BDD 23984 b |
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| the first day
of April,
whereupon the Department shall proceed |
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| to administer and enforce this Section
as of the
first day of |
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| July next following the adoption and filing; or (ii) be adopted
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| and a certified
copy of the ordinance or resolution filed with |
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| the Department on or before the
first day
of October,
whereupon |
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| the Department shall proceed to administer and enforce this |
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| Section
as of the
first day of January next following the |
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| adoption and filing.
Beginning January 1, 2008, an ordinance or |
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| resolution under this Section imposing or discontinuing a tax |
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| or changing the tax rate must either: (i) be adopted and a |
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| certified copy of the ordinance or resolution filed with the |
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| Department on or before the first day of May, whereupon the |
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| Department shall proceed to administer and enforce this Section |
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| as of the first day of July next following the adoption and |
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| filing; or (ii) be adopted and a certified copy of the |
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| ordinance or resolution filed with the Department on or before |
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| the first day of October, whereupon the Department shall |
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| proceed to administer and enforce this Section as of the first |
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| day of January next following the adoption and filing. A |
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| non-home rule municipality may file
a
certified copy of an |
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| ordinance or resolution, with a certification that the
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| ordinance or resolution received referendum approval in the |
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| case of the
imposition of the tax, with the
Department of |
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| Revenue, as required under this Section, only after October 2,
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| 2000.
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| The tax authorized by this Section may not be more than 1% |