093_SB0843ham005 LRB093 02925 MKM 16926 a 1 AMENDMENT TO SENATE BILL 843 2 AMENDMENT NO. . Amend Senate Bill 843 by replacing 3 the title with the following: 4 "AN ACT concerning local government."; and 5 by replacing everything after the enacting clause with the 6 following: 7 "Section 5. The Counties Code is amended by adding 8 Section 5-1014.3 as follows: 9 (55 ILCS 5/5-1014.3 new) 10 Sec. 5-1014.3. Agreements to share or rebate occupation 11 taxes. 12 (a) On and after June 1, 2003, neither a county board 13 nor a retailer shall enter into any agreement to share or 14 rebate any portion of retailers' occupation taxes generated 15 by retail sales of tangible personal property if: (1) the tax 16 on those retail sales, absent the agreement, would have been 17 paid to another unit of local government; and (2) the 18 retailer maintains, within that other unit of local 19 government, a retail location from which the tangible 20 personal property is delivered to purchasers, or a warehouse 21 from which the tangible personal property is delivered to -2- LRB093 02925 MKM 16926 a 1 purchasers. Any unit of local government denied retailers' 2 occupation tax revenue because of an agreement that violates 3 this Section may file an action in circuit court against the 4 county. Any agreement entered into prior to June 1, 2003 is 5 not affected by this amendatory Act of the 93rd General 6 Assembly. Any unit of local government that prevails in the 7 circuit court action is entitled to damages in the amount of 8 the tax revenue it was denied as a result of the agreement, 9 statutory interest, costs, reasonable attorney's fees, and an 10 amount equal to 50% of the tax. 11 (b) On and after the effective date of this amendatory 12 Act of the 93rd General Assembly, a home rule unit shall not 13 enter into any agreement prohibited by this Section. This 14 Section is a denial and limitation of home rule powers and 15 functions under subsection (g) of Section 6 of Article VII of 16 the Illinois Constitution. 17 Section 10. The Illinois Municipal Code is amended by 18 adding Section 8-11-21 as follows: 19 (65 ILCS 5/8-11-21 new) 20 Sec. 8-11-21. Agreements to share or rebate occupation 21 taxes. 22 (a) On and after June 1, 2003, neither the corporate 23 authorities of a municipality nor a retailer shall enter into 24 any agreement to share or rebate any portion of retailers' 25 occupation taxes generated by retail sales of tangible 26 personal property if: (1) the tax on those retail sales, 27 absent the agreement, would have been paid to another unit of 28 local government; and (2) the retailer maintains, within that 29 other unit of local government, a retail location from which 30 the tangible personal property is delivered to purchasers, or 31 a warehouse from which the tangible personal property is 32 delivered to purchasers. Any unit of local government denied -3- LRB093 02925 MKM 16926 a 1 retailers' occupation tax revenue because of an agreement 2 that violates this Section may file an action in circuit 3 court against the municipality. Any agreement entered into 4 prior to June 1, 2003 is not affected by this amendatory Act 5 of the 93rd General Assembly. Any unit of local government 6 that prevails in the circuit court action is entitled to 7 damages in the amount of the tax revenue it was denied as a 8 result of the agreement, statutory interest, costs, 9 reasonable attorney's fees, and an amount equal to 50% of the 10 tax. 11 (b) On and after the effective date of this amendatory 12 Act of the 93rd General Assembly, a home rule unit shall not 13 enter into any agreement prohibited by this Section. This 14 Section is a denial and limitation of home rule powers and 15 functions under subsection (g) of Section 6 of Article VII of 16 the Illinois Constitution. 17 Section 99. Effective date. This Act takes effect upon 18 becoming law.".