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Sen. Randall M. Hultgren
Filed: 5/18/2007
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09500HB3091sam001 |
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LRB095 06286 BDD 36331 a |
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| AMENDMENT TO HOUSE BILL 3091
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| AMENDMENT NO. ______. Amend House Bill 3091, AS AMENDED, by |
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| replacing everything after the enacting clause with the |
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| following:
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| "Section 5. The Illinois Municipal Code is amended by |
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| changing Section 8-11-6a and by adding Section 8-11-6c as |
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| follows:
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| (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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| Sec. 8-11-6a. Home rule municipalities; preemption of |
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| certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, |
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| 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September |
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| 1, 1990, no home rule municipality has the
authority to impose, |
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| pursuant to its home rule authority, a retailer's
occupation |
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| tax, service occupation tax, use tax, sales tax or other
tax on |
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| the use, sale or purchase of tangible personal property
based |
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| on the gross receipts from such sales or the selling or |
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LRB095 06286 BDD 36331 a |
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| purchase
price of said tangible personal property. |
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| Notwithstanding the foregoing,
this Section does not preempt |
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| any home rule imposed tax such as the
following: (1) a tax on |
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| alcoholic beverages, whether based on gross receipts,
volume |
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| sold or any other measurement; (2) a tax based on the number of |
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| units
of cigarettes or tobacco products (provided, however, |
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| that a home rule
municipality that has not imposed a tax based |
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| on the number of units of
cigarettes or tobacco products before |
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| July 1, 1993, shall not impose such a tax
after that date); (3) |
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| a tax, however measured, based on
the use of a hotel or motel |
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| room or similar facility; (4) a tax, however
measured, on the |
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| sale or transfer of real property; (5) a tax, however
measured, |
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| on lease receipts; (6) a tax on food prepared for immediate
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| consumption and on alcoholic beverages sold by a business which |
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| provides
for on premise consumption of said food or alcoholic |
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| beverages; or (7)
other taxes not based on the selling or |
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| purchase price or gross receipts
from the use, sale or purchase |
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| of tangible personal property. This Section
is not intended to |
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| affect any existing tax on food and beverages prepared
for |
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| immediate consumption on the premises where the sale occurs, or |
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| any
existing tax on alcoholic beverages, or any existing tax |
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| imposed on the
charge for renting a hotel or motel room, which |
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| was in effect January 15,
1988, or any extension of the |
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| effective date of such an existing tax by
ordinance of the |
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| municipality imposing the tax, which extension is hereby
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| authorized, in any non-home rule municipality in which the |
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LRB095 06286 BDD 36331 a |
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| imposition of
such a tax has been upheld by judicial |
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| determination, nor is this Section
intended to preempt the |
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| authority granted by Public Act 85-1006. This
Section is a |
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| limitation, pursuant to subsection (g) of Section 6 of Article
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| VII of the Illinois Constitution, on the power of home rule |
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| units to tax.
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| (Source: P.A. 93-1053, eff. 1-1-05.)
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| (65 ILCS 5/8-11-6c new) |
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| Sec. 8-11-6c. Home Rule food and beverage tax to support |
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| parking facilities.
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| (a) In addition to any other tax that it is authorized to |
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| impose, a home rule municipality that has not imposed a tax |
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| under Section 8-11-1 or 8-11-5 may impose a tax, as limited by |
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| this Section, on the gross receipts from the sale of alcoholic |
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| beverages, soft drinks, and food that has been prepared for |
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| immediate consumption. |
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| (b) If imposed, the tax may be imposed only for a defined |
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| and limited period of time and must be limited to a defined |
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| geographic area within the municipality. The defined |
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| geographic area must be a contiguous area of no more than one |
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| square mile. The tax may be imposed only in 0.25% increments, |
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| and the rate of tax may not exceed 2%.
At the time that the |
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| ordinance imposing the tax is adopted, the municipality must |
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| have obtained the certified written consent of at least |
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| three-fourths of the operators of the businesses upon which the |
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| tax will be imposed. This tax may not be imposed for longer |
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| than 25 years after the municipality first levies the tax. |
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| (c) The municipality must maintain the proceeds of the tax |
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| in a separate account and may use those moneys only for the |
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| costs associated with land acquisition, design, construction, |
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| and maintenance of parking facilities within the defined |
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| geographic area. |
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| (d) The tax shall be administered by the municipality |
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| imposing it.
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.".
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