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LRB096 09402 RCE 19559 b






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    AN ACT concerning revenue.

 
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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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    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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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.

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    Notwithstanding any provision in this Section to the 
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contrary, if, in a non-home rule municipality with more than 
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150,000 but fewer than 200,000 inhabitants, as determined by 
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the last preceding federal decennial census, an ordinance or 
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resolution under this Section imposes or discontinues a tax or 
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changes the tax rate as of July 1, 2007, then that ordinance or 
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resolution, together with a certification that the
ordinance or 
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resolution received referendum approval in the case of the

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imposition of the tax, must be adopted and a certified copy of 
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that ordinance or resolution must be filed with the Department 
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on or before May 15, 2007, whereupon the Department shall 
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proceed to administer and enforce this Section as of July 1, 
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2007.

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    Notwithstanding any provision in this Section to the 
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contrary, if, in a non-home rule municipality with more than 
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6,500 but fewer than 7,000 inhabitants, as determined by the 
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last preceding federal decennial census, an ordinance or 
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resolution under this Section imposes or discontinues a tax or 
 


 






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changes the tax rate on or before May  20, 2009, then that 
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ordinance or resolution, together 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, must be adopted and a 
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certified copy of that ordinance or resolution must be filed 
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with the Department on or before May 20, 2009, whereupon the 
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Department shall proceed to administer and enforce this Section 
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as of July 1, 2009. 
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    A non-home rule municipality may file
a
certified copy of 
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an 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% 
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and
may be imposed only in 1/4% increments.

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(Source: P.A. 94-679, eff. 1-1-06; 95-8, eff. 6-29-07.)

 

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