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| 1 | AN ACT concerning local government.
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| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The Illinois Municipal Code is amended by | ||||||
| 5 | changing Section 8-11-6a and by adding Section 8-11-6c as | ||||||
| 6 | follows:
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| 7 | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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| 8 | Sec. 8-11-6a. Home rule municipalities; preemption of | ||||||
| 9 | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | ||||||
| 10 | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | ||||||
| 11 | 1, 1990, no home rule municipality has the
authority to impose, | ||||||
| 12 | pursuant to its home rule authority, a retailer's
occupation | ||||||
| 13 | tax, service occupation tax, use tax, sales tax or other
tax on | ||||||
| 14 | the use, sale or purchase of tangible personal property
based | ||||||
| 15 | on the gross receipts from such sales or the selling or | ||||||
| 16 | purchase
price of said tangible personal property. | ||||||
| 17 | Notwithstanding the foregoing,
this Section does not preempt | ||||||
| 18 | any home rule imposed tax such as the
following: (1) a tax on | ||||||
| 19 | alcoholic beverages, whether based on gross receipts,
volume | ||||||
| 20 | sold or any other measurement; (2) a tax based on the number of | ||||||
| 21 | units
of cigarettes or tobacco products (provided, however, | ||||||
| 22 | that a home rule
municipality that has not imposed a tax based | ||||||
| 23 | on the number of units of
cigarettes or tobacco products before | ||||||
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| 1 | July 1, 1993, shall not impose such a tax
after that date); (3) | ||||||
| 2 | a tax, however measured, based on
the use of a hotel or motel | ||||||
| 3 | room or similar facility; (4) a tax, however
measured, on the | ||||||
| 4 | sale or transfer of real property; (5) a tax, however
measured, | ||||||
| 5 | on lease receipts; (6) a tax on food prepared for immediate
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| 6 | consumption and on alcoholic beverages sold by a business which | ||||||
| 7 | provides
for on premise consumption of said food or alcoholic | ||||||
| 8 | beverages; or (7)
other taxes not based on the selling or | ||||||
| 9 | purchase price or gross receipts
from the use, sale or purchase | ||||||
| 10 | of tangible personal property. This Section
is not intended to | ||||||
| 11 | affect any existing tax on food and beverages prepared
for | ||||||
| 12 | immediate consumption on the premises where the sale occurs, or | ||||||
| 13 | any
existing tax on alcoholic beverages, or any existing tax | ||||||
| 14 | imposed on the
charge for renting a hotel or motel room, which | ||||||
| 15 | was in effect January 15,
1988, or any extension of the | ||||||
| 16 | effective date of such an existing tax by
ordinance of the | ||||||
| 17 | municipality imposing the tax, which extension is hereby
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| 18 | authorized, in any non-home rule municipality in which the | ||||||
| 19 | imposition of
such a tax has been upheld by judicial | ||||||
| 20 | determination, nor is this Section
intended to preempt the | ||||||
| 21 | authority granted by Public Act 85-1006. This
Section is a | ||||||
| 22 | limitation, pursuant to subsection (g) of Section 6 of Article
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| 23 | VII of the Illinois Constitution, on the power of home rule | ||||||
| 24 | units to tax.
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| 25 | (Source: P.A. 93-1053, eff. 1-1-05.)
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| 1 | (65 ILCS 5/8-11-6c new) | ||||||
| 2 | Sec. 8-11-6c. Home Rule food and beverage tax to support | ||||||
| 3 | parking facilities.
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| 4 | (a) In addition to any other tax that it is authorized to | ||||||
| 5 | impose, a home rule municipality that has not imposed a tax | ||||||
| 6 | under Section 8-11-1 or 8-11-5 may impose a tax, as limited by | ||||||
| 7 | this Section, on the gross receipts from the sale of alcoholic | ||||||
| 8 | beverages, soft drinks, and food that has been prepared for | ||||||
| 9 | immediate consumption. | ||||||
| 10 | (b) If imposed, the tax may be imposed only for a defined | ||||||
| 11 | and limited period of time and must be limited to a defined | ||||||
| 12 | geographic area within the municipality. The defined | ||||||
| 13 | geographic area must be a contiguous area of no more than one | ||||||
| 14 | square mile. The tax may be imposed only in 0.25% increments, | ||||||
| 15 | and the rate of tax may not exceed 2%.
At the time that the | ||||||
| 16 | ordinance imposing the tax is adopted, the municipality must | ||||||
| 17 | have obtained the certified written consent of at least | ||||||
| 18 | three-fourths of the operators of the businesses upon which the | ||||||
| 19 | tax will be imposed. This tax may not be imposed for longer | ||||||
| 20 | than 25 years after the municipality first levies the tax. | ||||||
| 21 | (c) The municipality must maintain the proceeds of the tax | ||||||
| 22 | in a separate account and may use those moneys only for the | ||||||
| 23 | costs associated with land acquisition, design, construction, | ||||||
| 24 | and maintenance of parking facilities within the defined | ||||||
| 25 | geographic area. | ||||||
| 26 | (d) The tax shall be administered by the municipality | ||||||
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| 1 | imposing it.
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| 2 | Section 99. Effective date. This Act takes effect upon | ||||||
| 3 | becoming law.
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