093_SB0594ham002

 










                                     LRB093 10783 MKM 16312 a

 1                    AMENDMENT TO SENATE BILL 594

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

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

 7        (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
 8        Sec.  8-11-6a.  Home  rule  municipalities; preemption of
 9    certain  taxes.   Except  as  provided  in  Sections  8-11-1,
10    8-11-5, 8-11-6, and 8-11-6b on and after September  1,  1990,
11    no  home  rule  municipality  has  the  authority  to impose,
12    pursuant to its home rule authority, a retailer's  occupation
13    tax,  service occupation tax, use tax, sales tax or other tax
14    on the use, sale or purchase of  tangible  personal  property
15    based on the gross receipts from such sales or the selling or
16    purchase   price   of   said   tangible   personal  property.
17    Notwithstanding the foregoing, this Section does not  preempt
18    any home rule imposed tax such as the following: (1) a tax on
19    alcoholic  beverages, whether based on gross receipts, volume
20    sold or any other measurement; (2) a tax based on the  number
21    of   units  of  cigarettes  or  tobacco  products  (provided,
22    however, that a home rule municipality that has not imposed a
 
                            -2-      LRB093 10783 MKM 16312 a
 1    tax based on the number of units  of  cigarettes  or  tobacco
 2    products  before  July  1,  1993, shall not impose such a tax
 3    after that date); (3) a tax, however measured, based  on  the
 4    use  of a hotel or motel room or similar facility; (4) a tax,
 5    however measured, on the sale or transfer of  real  property;
 6    (5)  a tax, however measured, on lease receipts; (6) a tax on
 7    food prepared for  immediate  consumption  and  on  alcoholic
 8    beverages  sold  by  a business which provides for on premise
 9    consumption of said food or alcoholic beverages; or (7) a tax
10    on the retail sale of tangible personal property based on the
11    selling price, not to exceed the rate of 1% of that  tangible
12    personal   property,   within  a  Business  District  created
13    pursuant to Division 74.3 of Article 11 of this Code; or  (8)
14    other  taxes  not  based  on the selling or purchase price or
15    gross receipts from the use, sale  or  purchase  of  tangible
16    personal  property.  This  Section  is not intended to affect
17    any existing tax on food and beverages prepared for immediate
18    consumption on the premises where the  sale  occurs,  or  any
19    existing  tax  on  alcoholic  beverages,  or any existing tax
20    imposed on the charge for renting  a  hotel  or  motel  room,
21    which was in effect January 15, 1988, or any extension of the
22    effective  date  of  such an existing tax by ordinance of the
23    municipality imposing the  tax,  which  extension  is  hereby
24    authorized,  in  any  non-home rule municipality in which the
25    imposition  of  such  a  tax  has  been  upheld  by  judicial
26    determination, nor is this Section intended  to  preempt  the
27    authority  granted  by  Public Act 85-1006. This Section is a
28    limitation, pursuant  to  subsection  (g)  of  Section  6  of
29    Article  VII  of  the  Illinois Constitution, on the power of
30    home rule units to tax.
31    (Source: P.A. 91-51, eff. 6-30-99.)

32        Section 99.  Effective date.  This Act takes effect  upon
33    becoming law.".