Full Text of SB2277 93rd General Assembly
SB2277sam001 93RD GENERAL ASSEMBLY
|
John J. Cullerton
Filed: 2/17/2004
|
|
09300SB2277sam001 |
|
LRB093 14712 MKM 46995 a |
|
| 1 |
| AMENDMENT TO SENATE BILL 2277
| 2 |
| AMENDMENT NO. ______. Amend Senate Bill 2277 by replacing | 3 |
| everything after the enacting clause with the following:
| 4 |
| "Section 5. The Counties Code is amended by adding Section | 5 |
| 5-1014.3 as
follows:
| 6 |
| (55 ILCS 5/5-1014.3 new)
| 7 |
| Sec. 5-1014.3. Agreements to share or rebate occupation | 8 |
| taxes.
| 9 |
| (a) On and after
June 1, 2004, a county board shall not | 10 |
| enter into
any agreement to share or
rebate any portion of
| 11 |
| retailers' occupation taxes generated by retail sales of | 12 |
| tangible personal
property if: (1) the tax on those retail | 13 |
| sales, absent the agreement,
would have been paid to another | 14 |
| unit of local government; and (2) the retailer
maintains, | 15 |
| within that other unit of local government, a retail
location | 16 |
| from which the tangible personal property is delivered to | 17 |
| purchasers,
or a warehouse from which the tangible personal | 18 |
| property is delivered to
purchasers. Any unit of local | 19 |
| government denied
retailers' occupation tax revenue because of | 20 |
| an agreement that violates this
Section may file an action in | 21 |
| circuit court against only the county.
Any agreement entered | 22 |
| into prior to
June 1,
2004 is not affected by this amendatory | 23 |
| Act of the 93rd General Assembly.
Any unit of local
government | 24 |
| that prevails in the circuit court action is entitled to |
|
|
|
09300SB2277sam001 |
- 2 - |
LRB093 14712 MKM 46995 a |
|
| 1 |
| damages against the county in
the amount of the tax revenue it | 2 |
| was denied as a result of the agreement,
statutory interest, | 3 |
| costs, reasonable attorney's fees, and an amount equal to
50% | 4 |
| of the tax.
| 5 |
| (b) On and after the effective date of this amendatory Act | 6 |
| of the 93rd
General Assembly, a home rule unit shall not enter | 7 |
| into any agreement
prohibited
by this Section. This Section is | 8 |
| a denial and limitation of home rule powers
and
functions under | 9 |
| subsection (g) of Section 6 of Article VII of the Illinois
| 10 |
| Constitution.
| 11 |
| Section 10. The Illinois Municipal Code is amended by | 12 |
| adding Section 8-11-21
as follows:
| 13 |
| (65 ILCS 5/8-11-21 new)
| 14 |
| Sec. 8-11-21. Agreements to share or rebate occupation | 15 |
| taxes.
| 16 |
| (a) On and after
June 1, 2004, the corporate authorities of | 17 |
| a municipality shall
not enter into any agreement to share or | 18 |
| rebate
any
portion of retailers' occupation taxes generated by | 19 |
| retail sales of tangible
personal
property if: (1) the tax on | 20 |
| those retail sales, absent the agreement,
would have been paid | 21 |
| to another unit of local government; and (2) the
retailer | 22 |
| maintains, within that other unit of local government, a
retail | 23 |
| location from which the tangible personal property is delivered | 24 |
| to
purchasers, or a warehouse from which the tangible personal | 25 |
| property is
delivered to purchasers. Any unit of local | 26 |
| government
denied retailers' occupation tax revenue because of | 27 |
| an agreement that violates
this Section may file an action in | 28 |
| circuit court against only the municipality.
Any agreement | 29 |
| entered into prior to
June 1,
2004 is not affected by this | 30 |
| amendatory Act of the 93rd General Assembly.
Any unit of
local | 31 |
| government that prevails in the circuit court action is | 32 |
| entitled to
damages against the municipality in
the amount of |
|
|
|
09300SB2277sam001 |
- 3 - |
LRB093 14712 MKM 46995 a |
|
| 1 |
| the tax revenue it was denied as a result of the agreement,
| 2 |
| statutory interest, costs, reasonable attorney's fees, and an | 3 |
| amount equal to
50% of the
tax.
| 4 |
| (b) On and after the effective date of this amendatory Act | 5 |
| of the 93rd
General Assembly, a home rule unit shall not enter | 6 |
| into any agreement
prohibited
by this Section. This Section is | 7 |
| a denial and limitation of home rule powers
and
functions under | 8 |
| subsection (g) of Section 6 of Article VII of the Illinois
| 9 |
| Constitution.
| 10 |
| Section 99. Effective date. This Act takes effect upon | 11 |
| becoming law.".
|
|