Full Text of SB3563 98th General Assembly
SB3563 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 SB3563 Introduced 2/14/2014, by Sen. Dan Kotowski SYNOPSIS AS INTRODUCED: |
| 65 ILCS 5/8-11-6a | from Ch. 24, par. 8-11-6a |
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Amends the Illinois Municipal Code. Provides that home rule municipalities may impose a tax on tobacco products, however measured.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 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, 8-11-5, | 9 | | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | 10 | | 1, 1990, 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 on | 13 | | the use, sale or purchase of tangible personal property
based | 14 | | on the gross receipts from such sales or the selling or | 15 | | purchase
price of said tangible personal property. | 16 | | Notwithstanding the foregoing,
this Section does not preempt | 17 | | any home rule imposed tax such as the
following: (1) a tax on | 18 | | alcoholic beverages, whether based on gross receipts,
volume | 19 | | sold or any other measurement; (2) a tax based on the number of | 20 | | units
of cigarettes or a tax on tobacco products , however | 21 | | measured (provided, however, that a home rule
municipality that | 22 | | has not imposed a tax based on the number of units of
| 23 | | cigarettes or tobacco products before July 1, 1993, shall not |
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| 1 | | impose such a tax
after that date); (3) a tax, however | 2 | | measured, based on
the use of a hotel or motel room or similar | 3 | | facility; (4) a tax, however
measured, on the sale or transfer | 4 | | of real property; (5) a tax, however
measured, on lease | 5 | | receipts; (6) a tax on food prepared for immediate
consumption | 6 | | and on alcoholic beverages sold by a business which provides
| 7 | | for on premise consumption of said food or alcoholic beverages; | 8 | | or (7)
other taxes not based on the selling or purchase price | 9 | | or gross receipts
from the use, sale or purchase of tangible | 10 | | personal property. This Section does not preempt a home rule | 11 | | municipality with a population of more than 2,000,000 from | 12 | | imposing a tax, however measured, on the use, for | 13 | | consideration, of a parking lot, garage, or other parking | 14 | | facility. This Section
is not intended to affect any existing | 15 | | tax on food and beverages prepared
for immediate consumption on | 16 | | the premises where the sale occurs, or any
existing tax on | 17 | | alcoholic beverages, or any existing tax imposed on the
charge | 18 | | for renting a hotel or motel room, which was in effect January | 19 | | 15,
1988, or any extension of the effective date of such an | 20 | | existing tax by
ordinance of the municipality imposing the tax, | 21 | | which extension is hereby
authorized, in any non-home rule | 22 | | municipality in which the imposition of
such a tax has been | 23 | | upheld by judicial determination, nor is this Section
intended | 24 | | to preempt the authority granted by Public Act 85-1006. This
| 25 | | Section is a limitation, pursuant to subsection (g) of Section | 26 | | 6 of Article
VII of the Illinois Constitution, on the power of |
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| 1 | | home rule units to tax.
| 2 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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