Full Text of HB1241 100th General Assembly
HB1241 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 HB1241 Introduced , by Rep. Michael J. Madigan 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. Makes a technical change in a Section
concerning the preemption of certain taxes in home rule municipalities.
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| | A BILL FOR |
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| | | HB1241 | | LRB100 02949 AWJ 12954 b |
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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
and 11-74.3-6 on and after
| 10 | | September 1, 1990, no home rule municipality has the
authority | 11 | | to impose, pursuant to its home rule authority, a retailer's
| 12 | | occupation tax, service occupation tax, use tax, sales tax or | 13 | | other
tax on the use, sale or purchase of tangible personal | 14 | | property
based on the gross receipts from such sales or the | 15 | | selling or 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 tobacco products (provided, however, | 21 | | that a home rule
municipality that has not imposed a tax based | 22 | | on the number of units of
cigarettes or tobacco products before | 23 | | July 1, 1993, shall not impose such a tax
after that date); (3) |
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| 1 | | a tax, however measured, based on
the use of a hotel or motel | 2 | | room or similar facility; (4) a tax, however
measured, on the | 3 | | sale or transfer of real property; (5) a tax, however
measured, | 4 | | on lease receipts; (6) a tax on food prepared for immediate
| 5 | | consumption and on alcoholic beverages sold by a business which | 6 | | provides
for on premise consumption of said food or alcoholic | 7 | | beverages; or (7)
other taxes not based on the selling or | 8 | | purchase price or gross receipts
from the use, sale or purchase | 9 | | of tangible personal property. This Section does not preempt a | 10 | | home rule municipality with a population of more than 2,000,000 | 11 | | from imposing a tax, however measured, on the use, for | 12 | | consideration, of a parking lot, garage, or other parking | 13 | | facility. This Section
is not intended to affect any existing | 14 | | tax on food and beverages prepared
for immediate consumption on | 15 | | the premises where the sale occurs, or any
existing tax on | 16 | | alcoholic beverages, or any existing tax imposed on the
charge | 17 | | for renting a hotel or motel room, which was in effect January | 18 | | 15,
1988, or any extension of the effective date of such an | 19 | | existing tax by
ordinance of the municipality imposing the tax, | 20 | | which extension is hereby
authorized, in any non-home rule | 21 | | municipality in which the imposition of
such a tax has been | 22 | | upheld by judicial determination, nor is this Section
intended | 23 | | to preempt the authority granted by Public Act 85-1006. This
| 24 | | Section is a limitation, pursuant to subsection (g) of Section | 25 | | 6 of Article
VII of the Illinois Constitution, on the power of | 26 | | home rule units to tax. |
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| 1 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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