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HB4705 Engrossed |
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LRB093 14711 MKM 40254 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by adding Section |
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| 5-1014.3 as
follows:
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| (55 ILCS 5/5-1014.3 new)
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| Sec. 5-1014.3. Agreements to share or rebate occupation |
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| taxes.
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| (a) On and after
June 1, 2004, a county board shall not |
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| enter into
any agreement to share or
rebate any portion of
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| retailers' occupation taxes generated by retail sales of |
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| tangible personal
property if: (1) the tax on those retail |
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| sales, absent the agreement,
would have been paid to another |
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| unit of local government; and (2) the retailer
maintains, |
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| within that other unit of local government, a retail
location |
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| from which the tangible personal property is delivered to |
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| purchasers,
or a warehouse from which the tangible personal |
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| property is delivered to
purchasers. Any unit of local |
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| government denied
retailers' occupation tax revenue because of |
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| an agreement that violates this
Section may file an action in |
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| circuit court against the county.
Any agreement entered into |
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| prior to
June 1,
2004 is not affected by this amendatory Act of |
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| the 93rd General Assembly.
Any unit of local
government that |
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| prevails in the circuit court action is entitled to damages in
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| the amount of the tax revenue it was denied as a result of the |
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| agreement,
statutory interest, costs, reasonable attorney's |
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| fees, and an amount equal to
50% of the tax.
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| (b) On and after the effective date of this amendatory Act |
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| of the 93rd
General Assembly, a home rule unit shall not enter |
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| into any agreement
prohibited
by this Section. This Section is |
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| a denial and limitation of home rule powers
and
functions under |
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| subsection (g) of Section 6 of Article VII of the Illinois
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