Full Text of SB2988 103rd General Assembly
SB2988 103RD GENERAL ASSEMBLY | | | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB2988 Introduced 1/31/2024, by Sen. Sara Feigenholtz SYNOPSIS AS INTRODUCED: | | 65 ILCS 5/8-11-6a | from Ch. 24, par. 8-11-6a |
| Amends the Illinois Municipal Code. In provisions relating to preemption of certain taxes in home rule municipalities, provides that nothing in the provisions shall prevent a tax based upon the number of units of cigarettes, on other tobacco products, or both if the home rule municipality imposed a tax either based on the number of units of cigarettes or on other tobacco products before July 1, 1993 (rather than, if a home rule municipality had not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, the home rule municipality may not impose such a tax after that date). |
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| | A BILL FOR |
| | | | SB2988 | | LRB103 35691 AWJ 65766 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, 8-11-23, 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 , on other or tobacco products , or both if | 21 | | the (provided, however, that a home rule municipality that has | 22 | | not imposed a tax either based on the number of units of | 23 | | cigarettes or on other tobacco products before July 1, 1993 , |
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| 1 | | shall not impose such a tax after that date) ; (3) a tax, | 2 | | however measured, based on the use of a hotel or motel room or | 3 | | similar facility; (4) a tax, however measured, on the sale or | 4 | | transfer of real property; (5) a tax, however measured, on | 5 | | lease receipts; (6) a tax on food prepared for immediate | 6 | | consumption and on alcoholic beverages sold by a business | 7 | | which provides for on premise consumption of said food or | 8 | | alcoholic beverages; or (7) other taxes not based on the | 9 | | selling or purchase price or gross receipts from the use, sale | 10 | | or purchase of tangible personal property. This Section does | 11 | | not preempt a home rule municipality with a population of more | 12 | | than 2,000,000 from imposing a tax, however measured, on the | 13 | | use, for consideration, of a parking lot, garage, or other | 14 | | parking facility. This Section is not intended to affect any | 15 | | existing tax on food and beverages prepared for immediate | 16 | | consumption on the premises where the sale occurs, or any | 17 | | existing tax on alcoholic beverages, or any existing tax | 18 | | imposed on the charge for renting a hotel or motel room, which | 19 | | was in effect January 15, 1988, or any extension of the | 20 | | effective date of such an existing tax by ordinance of the | 21 | | municipality imposing the tax, which extension is hereby | 22 | | authorized, in any non-home rule municipality in which the | 23 | | imposition of such a tax has been upheld by judicial | 24 | | determination, nor is this Section intended to preempt the | 25 | | authority granted by Public Act 85-1006. On and after December | 26 | | 1, 2019, no home rule municipality has the authority to |
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| 1 | | impose, pursuant to its home rule authority, a tax, however | 2 | | measured, on sales of aviation fuel, as defined in Section 3 of | 3 | | the Retailers' Occupation Tax Act, unless the tax is not | 4 | | subject to the revenue use requirements of 49 U.S.C. 47107(b) | 5 | | and 49 U.S.C. 47133, or unless the tax revenue is expended for | 6 | | airport-related purposes. For purposes of this Section, | 7 | | "airport-related purposes" has the meaning ascribed in Section | 8 | | 6z-20.2 of the State Finance Act. Aviation fuel shall be | 9 | | excluded from tax only if, and for so long as, the revenue use | 10 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 11 | | binding on the municipality. This Section is a limitation, | 12 | | pursuant to subsection (g) of Section 6 of Article VII of the | 13 | | Illinois Constitution, on the power of home rule units to tax. | 14 | | The changes made to this Section by Public Act 101-10 are a | 15 | | denial and limitation of home rule powers and functions under | 16 | | subsection (g) of Section 6 of Article VII of the Illinois | 17 | | Constitution. | 18 | | (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; | 19 | | 101-593, eff. 12-4-19.) |
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