102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB0540

 

Introduced 2/23/2021, by Sen. Sara Feigenholtz

 

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

    Amends the Illinois Municipal Code. In a Section concerning preemption of certain taxes in home rule municipalities, provides that nothing in the Section shall be construed as prohibiting a home rule municipality that imposed a tax based on the number of units of cigarettes or other tobacco products before July 1, 1993 from imposing a tax on either the number of units of cigarettes or other tobacco products, or both, on or after July 1, 1993.


LRB102 10599 AWJ 15928 b

 

 

A BILL FOR

 

SB0540LRB102 10599 AWJ 15928 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 Illinois Municipal Code is amended by
5changing Section 8-11-6a as follows:
 
6    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
7    Sec. 8-11-6a. Home rule municipalities; preemption of
8certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
98-11-6, 8-11-6b, 8-11-6c, 8-11-23, and 11-74.3-6 on and after
10September 1, 1990, no home rule municipality has the authority
11to impose, pursuant to its home rule authority, a retailer's
12occupation tax, service occupation tax, use tax, sales tax or
13other tax on the use, sale or purchase of tangible personal
14property based on the gross receipts from such sales or the
15selling or purchase price of said tangible personal property.
16Notwithstanding the foregoing, this Section does not preempt
17any home rule imposed tax such as the following: (1) a tax on
18alcoholic beverages, whether based on gross receipts, volume
19sold or any other measurement; (2) a tax based on the number of
20units of cigarettes or tobacco products (provided, however,
21that a home rule municipality that has not imposed a tax based
22on the number of units of cigarettes or tobacco products
23before July 1, 1993, shall not impose such a tax after that

 

 

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1date); (3) a tax, however measured, based on the use of a hotel
2or motel room or similar facility; (4) a tax, however
3measured, on the sale or transfer of real property; (5) a tax,
4however measured, on lease receipts; (6) a tax on food
5prepared for immediate consumption and on alcoholic beverages
6sold by a business which provides for on premise consumption
7of said food or alcoholic beverages; or (7) other taxes not
8based on the selling or purchase price or gross receipts from
9the use, sale or purchase of tangible personal property. This
10Section does not preempt a home rule municipality with a
11population of more than 2,000,000 from imposing a tax, however
12measured, on the use, for consideration, of a parking lot,
13garage, or other parking facility. This Section is not
14intended to affect any existing tax on food and beverages
15prepared for immediate consumption on the premises where the
16sale occurs, or any existing tax on alcoholic beverages, or
17any existing tax imposed on the charge for renting a hotel or
18motel room, which was in effect January 15, 1988, or any
19extension of the effective date of such an existing tax by
20ordinance of the municipality imposing the tax, which
21extension is hereby authorized, in any non-home rule
22municipality in which the imposition of such a tax has been
23upheld by judicial determination, nor is this Section intended
24to preempt the authority granted by Public Act 85-1006. On and
25after December 1, 2019, no home rule municipality has the
26authority to impose, pursuant to its home rule authority, a

 

 

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1tax, however measured, on sales of aviation fuel, as defined
2in Section 3 of the Retailers' Occupation Tax Act, unless the
3tax is not subject to the revenue use requirements of 49 U.S.C.
447107(b) and 49 U.S.C. 47133, or unless the tax revenue is
5expended for airport-related purposes. For purposes of this
6Section, "airport-related purposes" has the meaning ascribed
7in Section 6z-20.2 of the State Finance Act. Aviation fuel
8shall be excluded from tax only if, and for so long as, the
9revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1047133 are binding on the municipality. Nothing in this Section
11shall be construed as prohibiting a home rule municipality
12that imposed a tax based on the number of units of cigarettes
13or other tobacco products before July 1, 1993 from imposing a
14tax on either the number of units of cigarettes or other
15tobacco products, or both, on or after July 1, 1993. This
16Section is a limitation, pursuant to subsection (g) of Section
176 of Article VII of the Illinois Constitution, on the power of
18home rule units to tax. The changes made to this Section by
19Public Act 101-10 are a denial and limitation of home rule
20powers and functions under subsection (g) of Section 6 of
21Article VII of the Illinois Constitution.
22(Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19;
23101-593, eff. 12-4-19.)