093_SB0594ham001

 










                                     LRB093 10783 MKM 15531 a

 1                    AMENDMENT TO SENATE BILL 594

 2        AMENDMENT NO.     .  Amend Senate Bill 594  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.   The  Illinois Municipal Code is amended by
 5    changing Section 8-11-6a as follows:

 6        (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
 7        Sec. 8-11-6a. Home  rule  municipalities;  preemption  of
 8    certain  taxes.   Except  as  provided  in  Sections  8-11-1,
 9    8-11-5,  8-11-6, and 8-11-6b, on and after September 1, 1990,
10    no home  rule  municipality  has  the  authority  to  impose,
11    pursuant  to its home rule authority, a retailer's occupation
12    tax, service occupation tax, use tax, sales tax or other  tax
13    on  the  use,  sale or purchase of tangible personal property
14    based on the gross  receipts  from  the  such  sales  or  the
15    selling  or  purchase  price  of  the  said tangible personal
16    property. Notwithstanding the foregoing,  this  Section  does
17    not  preempt any home rule imposed tax such as the following:
18    (1) a tax on alcoholic  beverages,  whether  based  on  gross
19    receipts,  volume  sold  or  any other measurement; (2) a tax
20    based on  the  number  of  units  of  cigarettes  or  tobacco
21    products  (provided,  however,  that a home rule municipality
22    that has not imposed a tax based on the number  of  units  of
 
                            -2-      LRB093 10783 MKM 15531 a
 1    cigarettes or tobacco products before July 1, 1993, shall not
 2    impose  such  a  tax  after  that  date);  (3) a tax, however
 3    measured, based on the use  of  a  hotel  or  motel  room  or
 4    similar facility; (4) a tax, however measured, on the sale or
 5    transfer  of  real  property; (5) a tax, however measured, on
 6    lease receipts; (6) a tax  on  food  prepared  for  immediate
 7    consumption  and  on  alcoholic  beverages sold by a business
 8    which provides for on premise consumption  of  said  food  or
 9    alcoholic  beverages;  or  (7)  other  taxes not based on the
10    selling or purchase price or gross  receipts  from  the  use,
11    sale or purchase of tangible personal property.  This Section
12    is  not  intended  to  affect  any  existing  tax on food and
13    beverages prepared for immediate consumption on the  premises
14    where  the  sale  occurs,  or  any  existing tax on alcoholic
15    beverages, or any existing tax  imposed  on  the  charge  for
16    renting  a  hotel  or motel room, which was in effect January
17    15, 1988, or any extension of the effective date of  such  an
18    existing  tax  by  ordinance of the municipality imposing the
19    tax, which extension is hereby authorized,  in  any  non-home
20    rule  municipality  in which the imposition of such a tax has
21    been upheld by judicial determination, nor  is  this  Section
22    intended  to  preempt  the  authority  granted  by Public Act
23    85-1006. This Section is a limitation, pursuant to subsection
24    (g) of Section 6 of Article VII of the Illinois Constitution,
25    on the power of home rule units to tax.
26    (Source: P.A. 91-51, eff. 6-30-99.)".