Full Text of SB2928 99th General Assembly
SB2928 99TH GENERAL ASSEMBLY
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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2928 Introduced 2/18/2016, by Sen. Toi W. Hutchinson SYNOPSIS AS INTRODUCED:
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| 55 ILCS 5/5-1009 | from Ch. 34, par. 5-1009 |
| Amends the Counties Code. Makes a technical change in a Section concerning the limitation on home rule powers regarding the imposition of certain types of taxes.
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| | A BILL FOR |
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| | | SB2928 | | LRB099 18810 AWJ 43194 b |
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| | 1 | | AN ACT concerning local government.
| | 2 | | Be it enacted by the People of the State of Illinois,
| | 3 | | represented in the General Assembly:
| | 4 | | Section 5. The Counties Code is amended by changing Section | | 5 | | 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 | | 8 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and
and 5-1008, | | 9 | | on and after September 1,
1990, no home
rule county has the | | 10 | | authority to impose, pursuant to its home rule
authority, a | | 11 | | retailer's occupation tax, service occupation tax, use tax,
| | 12 | | sales tax or other tax on the use, sale or purchase of tangible | | 13 | | personal
property based on the gross receipts from such sales | | 14 | | or the selling or
purchase price of said tangible personal | | 15 | | property. Notwithstanding the
foregoing, this Section does not | | 16 | | preempt any home rule imposed tax such as
the following: (1) a | | 17 | | tax on alcoholic beverages, whether based on gross
receipts, | | 18 | | volume sold or any other measurement; (2) a tax based on the
| | 19 | | number of units of cigarettes or tobacco products; (3) a tax, | | 20 | | however
measured, based on the use of a hotel or motel room or | | 21 | | similar facility;
(4) a tax, however measured, on the sale or | | 22 | | transfer of real property; (5)
a tax, however measured, on | | 23 | | lease receipts; (6) a tax on food prepared for
immediate |
| | | SB2928 | - 2 - | LRB099 18810 AWJ 43194 b |
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| | 1 | | consumption and on alcoholic beverages sold by a business which
| | 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. | | 11 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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