100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4084

 

Introduced , by Rep. Peter Breen - Michael P. McAuliffe - Christine Winger - Grant Wehrli

 

SYNOPSIS AS INTRODUCED:
 
55 ILCS 5/5-1009  from Ch. 34, par. 5-1009
65 ILCS 5/8-11-6a  from Ch. 24, par. 8-11-6a

    Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after the effective date of the amendatory Act, no home rule county or home rule municipality has the authority to impose, pursuant to its home rule authority, a tax based on the weight or volume of tangible personal property used, sold, or purchased in the county or municipality. Provides that any such ordinance adopted on or before the effective date of the amendatory Act that imposes a tax based on weight or volume is void beginning on the effective date of the amendatory Act. Effective immediately.


LRB100 13769 HLH 28491 b

FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4084LRB100 13769 HLH 28491 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Counties Code is amended by changing Section
55-1009 as follows:
 
6    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
7    Sec. 5-1009. Limitation on home rule powers. Except as
8provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
9and after September 1, 1990, no home rule county has the
10authority to impose, pursuant to its home rule authority, a
11retailer's occupation tax, service occupation tax, use tax,
12sales tax or other tax on the use, sale or purchase of tangible
13personal property based on the gross receipts from such sales
14or the selling or purchase price of said tangible personal
15property. On and after the effective date of this amendatory
16Act of the 100th General Assembly, no home rule county has the
17authority to impose, pursuant to its home rule authority, a
18retailer's occupation tax, service occupation tax, use tax,
19sales tax, or other tax based on the weight or volume of
20tangible personal property used, sold, or purchased in the
21county. Notwithstanding the foregoing, this Section does not
22preempt any home rule imposed tax such as the following: (1) a
23tax on alcoholic beverages, whether based on gross receipts,

 

 

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1volume sold or any other measurement; (2) a tax based on the
2number of units of cigarettes or tobacco products; (3) a tax,
3however measured, based on the use of a hotel or motel room or
4similar facility; (4) a tax, however measured, on the sale or
5transfer of real property; (5) a tax, however measured, on
6lease receipts; (6) a tax on food prepared for immediate
7consumption and on alcoholic beverages sold by a business which
8provides for on premise consumption of said food or alcoholic
9beverages; or (7) other taxes not based on the selling or
10purchase price of tangible personal property, the or gross
11receipts from the use, sale or purchase of tangible personal
12property, or the weight or volume of that tangible personal
13property. Any such ordinance adopted on or before the effective
14date of this amendatory Act of the 100th General Assembly that
15imposes a tax based on the weight or volume of tangible
16personal property in violation of this Section is hereby void
17beginning on the effective date of this amendatory Act of the
18100th General Assembly. This Section does not preempt a home
19rule county from imposing a tax, however measured, on the use,
20for consideration, of a parking lot, garage, or other parking
21facility. This Section is a limitation, pursuant to subsection
22(g) of Section 6 of Article VII of the Illinois Constitution,
23on the power of home rule units to tax.
24(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
25    Section 10. The Illinois Municipal Code is amended by

 

 

HB4084- 3 -LRB100 13769 HLH 28491 b

1changing Section 8-11-6a as follows:
 
2    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
3    Sec. 8-11-6a. Home rule municipalities; preemption of
4certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
58-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
61, 1990, no home rule municipality has the authority to impose,
7pursuant to its home rule authority, a retailer's occupation
8tax, service occupation tax, use tax, sales tax or other tax on
9the use, sale or purchase of tangible personal property based
10on the gross receipts from such sales or the selling or
11purchase price of said tangible personal property. On and after
12the effective date of this amendatory Act of the 100th General
13Assembly, no home rule municipality has the authority to
14impose, pursuant to its home rule authority, a retailer's
15occupation tax, service occupation tax, use tax, sales tax, or
16other tax based on the weight or volume of tangible personal
17property used, sold, or purchased in the municipality.
18Notwithstanding the foregoing, this Section does not preempt
19any home rule imposed tax such as the following: (1) a tax on
20alcoholic beverages, whether based on gross receipts, volume
21sold or any other measurement; (2) a tax based on the number of
22units of cigarettes or tobacco products (provided, however,
23that a home rule municipality that has not imposed a tax based
24on the number of units of cigarettes or tobacco products before
25July 1, 1993, shall not impose such a tax after that date); (3)

 

 

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1a tax, however measured, based on the use of a hotel or motel
2room or similar facility; (4) a tax, however measured, on the
3sale or transfer of real property; (5) a tax, however measured,
4on lease receipts; (6) a tax on food prepared for immediate
5consumption and on alcoholic beverages sold by a business which
6provides for on premise consumption of said food or alcoholic
7beverages; or (7) other taxes not based on the selling or
8purchase price of tangible personal property, or gross receipts
9from the use, sale or purchase of tangible personal property,
10or the weight or volume of that tangible personal property. Any
11such ordinance adopted on or before the effective date of this
12amendatory Act of the 100th General Assembly that imposes a tax
13based on the weight or volume of tangible personal property in
14violation of this Section is hereby void beginning on the
15effective date of this amendatory Act of the 100th General
16Assembly. This Section does not preempt a home rule
17municipality with a population of more than 2,000,000 from
18imposing a tax, however measured, on the use, for
19consideration, of a parking lot, garage, or other parking
20facility. This Section is not intended to affect any existing
21tax on food and beverages prepared for immediate consumption on
22the premises where the sale occurs, or any existing tax on
23alcoholic beverages, or any existing tax imposed on the charge
24for renting a hotel or motel room, which was in effect January
2515, 1988, or any extension of the effective date of such an
26existing tax by ordinance of the municipality imposing the tax,

 

 

HB4084- 5 -LRB100 13769 HLH 28491 b

1which extension is hereby authorized, in any non-home rule
2municipality in which the imposition of such a tax has been
3upheld by judicial determination, nor is this Section intended
4to preempt the authority granted by Public Act 85-1006. This
5Section is a limitation, pursuant to subsection (g) of Section
66 of Article VII of the Illinois Constitution, on the power of
7home rule units to tax.
8(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.