Revenue Committee
Adopted in House Comm. on May 01, 2007
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1 | AMENDMENT TO SENATE BILL 1395
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2 | AMENDMENT NO. ______. Amend Senate Bill 1395 on page 7, | ||||||
3 | immediately below line 8, by inserting the following:
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4 | "Section 10. The Illinois Municipal Code is amended by | ||||||
5 | changing Section 8-11-1.1 as follows:
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6 | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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7 | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | ||||||
8 | taxes.
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9 | (a) The corporate authorities of a non-home rule
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10 | municipality
may, upon approval of the electors of the | ||||||
11 | municipality pursuant to
subsection (b) of this Section, impose | ||||||
12 | by ordinance or resolution the tax authorized in Sections | ||||||
13 | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
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14 | (b) The corporate authorities of the municipality may by | ||||||
15 | ordinance or
resolution call for the submission to the electors | ||||||
16 | of the municipality
the question of whether the municipality |
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1 | shall impose such tax. Such
question shall be certified by the | ||||||
2 | municipal clerk to the election
authority in accordance with | ||||||
3 | Section 28-5 of the Election Code and shall be
in a form in | ||||||
4 | accordance with Section 16-7 of the Election Code.
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5 | If a majority of the electors in the municipality voting | ||||||
6 | upon the
question vote in the affirmative, such tax shall be | ||||||
7 | imposed.
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8 | An ordinance or resolution imposing the tax of not more | ||||||
9 | than 1% hereunder or
discontinuing the same shall be adopted | ||||||
10 | and a certified copy thereof,
together with a certification | ||||||
11 | that the ordinance or resolution received
referendum approval | ||||||
12 | in the case of the imposition of such tax, filed with
the | ||||||
13 | Department of Revenue, on or before the first day of June, | ||||||
14 | whereupon
the Department shall proceed to administer and | ||||||
15 | enforce
the additional tax or to discontinue the tax, as the | ||||||
16 | case may be, as of the
first day of September next following | ||||||
17 | such adoption and filing.
Beginning January 1, 1992, an | ||||||
18 | ordinance or resolution imposing
or discontinuing the tax | ||||||
19 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
20 | with the Department on or before the first day of July,
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21 | whereupon the Department shall proceed to administer and | ||||||
22 | enforce this
Section as of the first day of October next | ||||||
23 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
24 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
25 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
26 | with the Department on or before the first day of October,
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1 | whereupon the Department shall proceed to administer and | ||||||
2 | enforce this
Section as of the first day of January next | ||||||
3 | following such adoption and filing.
Beginning October 1, 2002, | ||||||
4 | an ordinance or resolution imposing or
discontinuing the tax
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5 | under this Section or effecting a change in the rate of tax | ||||||
6 | must either (i) be
adopted
and a
certified copy of the | ||||||
7 | ordinance or resolution filed with the Department on or
before | ||||||
8 | the first day
of April,
whereupon the Department shall proceed | ||||||
9 | to administer and enforce this Section
as of the
first day of | ||||||
10 | July next following the adoption and filing; or (ii) be adopted
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11 | and a certified
copy of the ordinance or resolution filed with | ||||||
12 | the Department on or before the
first day
of October,
whereupon | ||||||
13 | the Department shall proceed to administer and enforce this | ||||||
14 | Section
as of the
first day of January next following the | ||||||
15 | adoption and filing.
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16 | Notwithstanding any provision in this Section to the | ||||||
17 | contrary, if, in a non-home rule municipality with more than | ||||||
18 | 150,000 but fewer than 200,000 inhabitants, as determined by | ||||||
19 | the last preceding federal decennial census, an ordinance or | ||||||
20 | resolution under this Section imposes or discontinues a tax or | ||||||
21 | changes the tax rate as of July 1, 2007, then that ordinance or | ||||||
22 | resolution, together with a certification that the
ordinance or | ||||||
23 | resolution received referendum approval in the case of the
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24 | imposition of the tax, must be adopted and a certified copy of | ||||||
25 | that ordinance or resolution must be filed with the Department | ||||||
26 | on or before May 15, 2007, whereupon the Department shall |
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1 | proceed to administer and enforce this Section as of July 1, | ||||||
2 | 2007.
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3 | A non-home rule municipality may file
a
certified copy of | ||||||
4 | an ordinance or resolution, with a certification that the
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5 | ordinance or resolution received referendum approval in the | ||||||
6 | case of the
imposition of the tax, with the
Department of | ||||||
7 | Revenue, as required under this Section, only after October 2,
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8 | 2000.
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9 | The tax authorized by this Section may not be more than 1% | ||||||
10 | and
may be imposed only in 1/4% increments.
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11 | (Source: P.A. 94-679, eff. 1-1-06.)".
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