103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5409

 

Introduced 2/9/2024, by Rep. Brad Stephens

 

SYNOPSIS AS INTRODUCED:
 
55 ILCS 5/5-1009  from Ch. 34, par. 5-1009

    Amends the Counties Code. Provides that no home rule county may impose, pursuant to its home rule authority, a personnel mandate that requires a municipality, township, school district, community college district, park district, or other unit of local government to establish, expand, or modify its activities in such a way as to necessitate additional expenditures from local revenues of that unit of local government. Provides that, if a home rule county's personnel mandate conflicts with an ordinance of another unit of local government, the ordinance of the other unit of local government shall control within the jurisdiction of that other unit of local government. Effective immediately.


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A BILL FOR

 

HB5409LRB103 37137 HLH 67256 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
5Section 5-1009 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, 5-1006.8, 5-1007, and
95-1008, on and after September 1, 1990, no home rule county has
10the authority to impose, pursuant to its home rule authority,
11a retailers' 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. Notwithstanding the foregoing, this Section does not
16preempt any home rule imposed tax such as the following: (1) a
17tax on alcoholic beverages, whether based on gross receipts,
18volume sold or any other measurement; (2) a tax based on the
19number of units of cigarettes or tobacco products; (3) a tax,
20however measured, based on the use of a hotel or motel room or
21similar facility; (4) a tax, however measured, on the sale or
22transfer of real property; (5) a tax, however measured, on
23lease receipts; (6) a tax on food prepared for immediate

 

 

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1consumption and on alcoholic beverages sold by a business
2which provides for on premise consumption of said food or
3alcoholic beverages; or (7) other taxes not based on the
4selling or purchase price or gross receipts from the use, sale
5or purchase of tangible personal property. This Section does
6not preempt a home rule county from imposing a tax, however
7measured, on the use, for consideration, of a parking lot,
8garage, or other parking facility.
9    On and after December 1, 2019, no home rule county has the
10authority to impose, pursuant to its home rule authority, a
11tax, however measured, on sales of aviation fuel, as defined
12in Section 3 of the Retailers' Occupation Tax Act, unless the
13tax revenue is expended for airport-related purposes. For
14purposes of this Section, "airport-related purposes" has the
15meaning ascribed in Section 6z-20.2 of the State Finance Act.
16Aviation fuel shall be excluded from tax only for so long as
17the revenue use requirements of 49 U.S.C. 47017(b) and 49
18U.S.C. 47133 are binding on the county.
19    No home rule county may impose, pursuant to its home rule
20authority, a personnel mandate that requires a municipality,
21township, school district, community college district, park
22district, or other unit of local government to establish,
23expand, or modify its activities in such a way as to
24necessitate additional expenditures from local revenues of
25that unit of local government. The failure of a home rule
26county to make necessary appropriations for the implementation

 

 

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1of any such personnel mandate shall relieve the local
2government of the obligation to implement that personnel
3mandate. Notwithstanding any other provision of this Section,
4if a home rule county's personnel mandate conflicts with an
5ordinance of another unit of local government, the ordinance
6of that other unit of local government shall control within
7the jurisdiction of that other unit of local government.
8    As used in this Section:
9    "Personnel mandate" means an ordinance, resolution, rule,
10regulation, order, or other action of a home rule county that
11concerns or affects the following with respect to the
12employees of another unit of local government: (1) salaries
13and wages; (2) qualifications and training; (3) hours,
14location of employment, and other working conditions; and (4)
15fringe benefits, including, but not limited to, health
16insurance and retirement.
17    This Section is a limitation, pursuant to subsection (g)
18of Section 6 of Article VII of the Illinois Constitution, on
19the power of home rule units to tax. The changes made to this
20Section by Public Act 101-10 are a denial and limitation of
21home rule powers and functions under subsection (g) of Section
226 of Article VII of the Illinois Constitution.
23(Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19;
24102-558, eff. 8-20-21.)
 
25    Section 99. Effective date. This Act takes effect upon
26becoming law.