100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4905

 

Introduced , by Rep. Michael P. McAuliffe

 

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 Illinois Municipal Code. Prohibits specified county and municipal taxes based on the (i) selling or purchase price, gross receipts, or weight or volume from the use, sale, or purchase of tangible personal property; or (ii) number of units of tangible personal property (currently, prohibits taxes based on the use, sale, or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property).


LRB100 17869 AWJ 33053 b

FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4905LRB100 17869 AWJ 33053 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 (i) use, sale or purchase of
13tangible personal property based on the gross receipts from
14such sales or the selling or purchase price, gross receipts, or
15weight or volume from the use, sale, or purchase of said
16tangible personal property; or (ii) number of units of tangible
17personal property. Notwithstanding the foregoing, this Section
18does not preempt any home rule imposed tax such as the
19following: (1) a tax on alcoholic beverages, whether based on
20gross receipts, volume sold or any other measurement; (2) a tax
21based on the number of units of cigarettes or tobacco products;
22(3) a tax, however measured, based on the use of a hotel or
23motel room or similar facility; (4) a tax, however measured, on

 

 

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1the sale or transfer of real property; (5) a tax, however
2measured, on lease receipts; (6) a tax on food prepared for
3immediate consumption and on alcoholic beverages sold by a
4business which provides for on premise consumption of said food
5or alcoholic beverages; or (7) other taxes not based on the (i)
6selling or purchase price, or gross receipts, or weight or
7volume from the use, sale, or purchase of tangible personal
8property; or (ii) number of units of tangible personal
9property. This Section does not preempt a home rule county from
10imposing a tax, however measured, on the use, for
11consideration, of a parking lot, garage, or other parking
12facility. This Section is a limitation, pursuant to subsection
13(g) of Section 6 of Article VII of the Illinois Constitution,
14on the power of home rule units to tax.
15(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
16    Section 10. The Illinois Municipal Code is amended by
17changing Section 8-11-6a as follows:
 
18    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
19    Sec. 8-11-6a. Home rule municipalities; preemption of
20certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
218-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
221, 1990, no home rule municipality has the authority to impose,
23pursuant to its home rule authority, a retailer's occupation
24tax, service occupation tax, use tax, sales tax or other tax on

 

 

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1the use, sale or purchase of tangible personal property based
2on the (i) selling or purchase price, the gross receipts, or
3weight or volume from the use, sale, or purchase from such
4sales or the selling or purchase price of said tangible
5personal property; or (ii) number of units of tangible personal
6property. Notwithstanding the foregoing, this Section does not
7preempt any home rule imposed tax such as the following: (1) a
8tax on alcoholic beverages, whether based on gross receipts,
9volume sold or any other measurement; (2) a tax based on the
10number of units of cigarettes or tobacco products (provided,
11however, that a home rule municipality that has not imposed a
12tax based on the number of units of cigarettes or tobacco
13products before July 1, 1993, shall not impose such a tax after
14that date); (3) a tax, however measured, based on the use of a
15hotel or motel room or similar facility; (4) a tax, however
16measured, on the sale or transfer of real property; (5) a tax,
17however measured, on lease receipts; (6) a tax on food prepared
18for immediate consumption and on alcoholic beverages sold by a
19business which provides for on premise consumption of said food
20or alcoholic beverages; or (7) other taxes not based on the (i)
21selling or purchase price, or gross receipts, or weight or
22volume from the use, sale, or purchase of tangible personal
23property; or (ii) number of units of tangible personal
24property. This Section does not preempt a home rule
25municipality with a population of more than 2,000,000 from
26imposing a tax, however measured, on the use, for

 

 

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1consideration, of a parking lot, garage, or other parking
2facility. This Section is not intended to affect any existing
3tax on food and beverages prepared for immediate consumption on
4the premises where the sale occurs, or any existing tax on
5alcoholic beverages, or any existing tax imposed on the charge
6for renting a hotel or motel room, which was in effect January
715, 1988, or any extension of the effective date of such an
8existing tax by ordinance of the municipality imposing the tax,
9which extension is hereby authorized, in any non-home rule
10municipality in which the imposition of such a tax has been
11upheld by judicial determination, nor is this Section intended
12to preempt the authority granted by Public Act 85-1006. This
13Section is a limitation, pursuant to subsection (g) of Section
146 of Article VII of the Illinois Constitution, on the power of
15home rule units to tax.
16(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)