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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. If and only if House Bill 5547 of the 97th | ||||||
5 | General Assembly becomes law as engrossed, then the Illinois | ||||||
6 | Municipal Code is amended by changing Section 8-11-6a as | ||||||
7 | follows:
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8 | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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9 | Sec. 8-11-6a. Home rule municipalities; preemption of | ||||||
10 | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | ||||||
11 | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | ||||||
12 | 1, 1990, no home rule municipality has the
authority to impose, | ||||||
13 | pursuant to its home rule authority, a retailer's
occupation | ||||||
14 | tax, service occupation tax, use tax, sales tax or other
tax on | ||||||
15 | the use, sale or purchase of tangible personal property
based | ||||||
16 | on the gross receipts from such sales or the selling or | ||||||
17 | purchase
price of said tangible personal property. | ||||||
18 | Notwithstanding the foregoing,
this Section does not preempt | ||||||
19 | any home rule imposed tax such as the
following: (1) a tax on | ||||||
20 | alcoholic beverages, whether based on gross receipts,
volume | ||||||
21 | sold or any other measurement; (2) a tax based on the number of | ||||||
22 | units
of cigarettes or tobacco products (provided, however, | ||||||
23 | that a home rule
municipality that has not imposed a tax based |
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1 | on the number of units of
cigarettes or tobacco products before | ||||||
2 | July 1, 1993, shall not impose such a tax
after that date); (3) | ||||||
3 | a tax, however measured, based on
the use of a hotel or motel | ||||||
4 | room or similar facility; (4) a tax, however
measured, on the | ||||||
5 | sale or transfer of real property; (5) a tax, however
measured, | ||||||
6 | on lease receipts; (6) a tax on food prepared for immediate
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7 | consumption and on alcoholic beverages sold by a business which | ||||||
8 | provides
for on premise consumption of said food or alcoholic | ||||||
9 | beverages; or (7)
other taxes not based on the selling or | ||||||
10 | purchase price or gross receipts
from the use, sale or purchase | ||||||
11 | of tangible personal property. This Section does not preempt a | ||||||
12 | home rule municipality with a population of more than 2,000,000 | ||||||
13 | from imposing a tax, however measured, on the use , for | ||||||
14 | consideration, of a parking lot, garage, or other parking | ||||||
15 | facility. This Section
is not intended to affect any existing | ||||||
16 | tax on food and beverages prepared
for immediate consumption on | ||||||
17 | the premises where the sale occurs, or any
existing tax on | ||||||
18 | alcoholic beverages, or any existing tax imposed on the
charge | ||||||
19 | for renting a hotel or motel room, which was in effect January | ||||||
20 | 15,
1988, or any extension of the effective date of such an | ||||||
21 | existing tax by
ordinance of the municipality imposing the tax, | ||||||
22 | which extension is hereby
authorized, in any non-home rule | ||||||
23 | municipality in which the imposition of
such a tax has been | ||||||
24 | upheld by judicial determination, nor is this Section
intended | ||||||
25 | to preempt the authority granted by Public Act 85-1006. This
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26 | Section is a limitation, pursuant to subsection (g) of Section |
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1 | 6 of Article
VII of the Illinois Constitution, on the power of | ||||||
2 | home rule units to tax.
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3 | (Source: 09700HB5547eng.)
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4 | Section 10. If and only if House Bill 5547 of the 97th | ||||||
5 | General Assembly becomes law as engrossed, then the Counties | ||||||
6 | Code is amended by changing Section 5-1009 as follows:
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7 | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
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8 | Sec. 5-1009. Limitation on home rule powers. Except as | ||||||
9 | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on | ||||||
10 | and after September 1,
1990, no home
rule county has the | ||||||
11 | authority to impose, pursuant to its home rule
authority, a | ||||||
12 | retailer's occupation tax, service occupation tax, use tax,
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13 | sales tax or other tax on the use, sale or purchase of tangible | ||||||
14 | personal
property based on the gross receipts from such sales | ||||||
15 | or the selling or
purchase price of said tangible personal | ||||||
16 | property. Notwithstanding the
foregoing, this Section does not | ||||||
17 | preempt any home rule imposed tax such as
the following: (1) a | ||||||
18 | tax on alcoholic beverages, whether based on gross
receipts, | ||||||
19 | volume sold or any other measurement; (2) a tax based on the
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20 | number of units of cigarettes or tobacco products; (3) a tax, | ||||||
21 | however
measured, based on the use of a hotel or motel room or | ||||||
22 | similar facility;
(4) a tax, however measured, on the sale or | ||||||
23 | transfer of real property; (5)
a tax, however measured, on | ||||||
24 | lease receipts; (6) a tax on food prepared for
immediate |
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1 | consumption and on alcoholic beverages sold by a business which
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2 | provides for on premise consumption of said food or alcoholic | ||||||
3 | beverages; or
(7) other taxes not based on the selling or | ||||||
4 | purchase price or gross
receipts from the use, sale or purchase | ||||||
5 | of tangible personal property. This Section does not preempt a | ||||||
6 | home rule county from imposing a tax, however measured, on the | ||||||
7 | use , for consideration, of a parking lot, garage, or other | ||||||
8 | parking facility. This
Section is a limitation, pursuant to | ||||||
9 | subsection (g) of Section 6 of Article
VII of the Illinois | ||||||
10 | Constitution, on the power of home rule units to tax.
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11 | (Source: 09700HB5547eng.)
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12 | Section 99. Effective date. This Act takes effect upon | ||||||
13 | becoming law or on the effective date of House Bill 5547 of the | ||||||
14 | 97th General Assembly, whichever is later. |