Full Text of HB4905 100th General Assembly
HB4905 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 HB4905 Introduced , by Rep. Michael P. McAuliffe SYNOPSIS AS INTRODUCED: |
| 55 ILCS 5/5-1009 | from Ch. 34, par. 5-1009 | 65 ILCS 5/8-11-6a | from Ch. 24, par. 8-11-6a |
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Amends the Counties Code and Illinois Municipal Code. Prohibits specified county and municipal taxes based on the (i) selling or purchase price, gross receipts, or weight or volume from the use, sale, or purchase of tangible personal property; or (ii) number of units of tangible personal property (currently, prohibits taxes based on the use, sale, or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property).
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| | FISCAL NOTE ACT MAY APPLY | | HOME RULE NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | | HB4905 | | LRB100 17869 AWJ 33053 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 Counties Code is amended by changing Section | 5 | | 5-1009 as follows:
| 6 | | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
| 7 | | Sec. 5-1009. Limitation on home rule powers. Except as | 8 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on | 9 | | and after September 1,
1990, no home
rule county has the | 10 | | authority to impose, pursuant to its home rule
authority, a | 11 | | retailer's occupation tax, service occupation tax, use tax,
| 12 | | sales tax or other tax on the (i) use, sale or purchase of | 13 | | tangible personal
property based on the gross receipts from | 14 | | such sales or the selling or
purchase price , gross receipts, or | 15 | | weight or volume from the use, sale, or purchase of said | 16 | | tangible personal property ; or (ii) number of units of tangible | 17 | | personal property . Notwithstanding the
foregoing, this Section | 18 | | does not preempt any home rule imposed tax such as
the | 19 | | following: (1) a tax on alcoholic beverages, whether based on | 20 | | gross
receipts, volume sold or any other measurement; (2) a tax | 21 | | based on the
number of units of cigarettes or tobacco products; | 22 | | (3) a tax, however
measured, based on the use of a hotel or | 23 | | motel room or similar facility;
(4) a tax, however measured, on |
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| 1 | | the sale or transfer of real property; (5)
a tax, however | 2 | | measured, on lease receipts; (6) a tax on food prepared for
| 3 | | immediate consumption and on alcoholic beverages sold by a | 4 | | business which
provides for on premise consumption of said food | 5 | | or alcoholic beverages; or
(7) other taxes not based on the (i) | 6 | | selling or purchase price , or gross
receipts , or weight or | 7 | | volume from the use, sale , or purchase of tangible personal | 8 | | property ; or (ii) number of units of tangible personal | 9 | | property . This Section does not preempt a home rule county from | 10 | | imposing a tax, however measured, on the use, for | 11 | | consideration, of a parking lot, garage, or other parking | 12 | | facility. This
Section is a limitation, pursuant to subsection | 13 | | (g) of Section 6 of Article
VII of the Illinois Constitution, | 14 | | on the power of home rule units to tax.
| 15 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
| 16 | | Section 10. The Illinois Municipal Code is amended by | 17 | | changing Section 8-11-6a as follows:
| 18 | | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
| 19 | | Sec. 8-11-6a. Home rule municipalities; preemption of | 20 | | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | 21 | | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | 22 | | 1, 1990, no home rule municipality has the
authority to impose, | 23 | | pursuant to its home rule authority, a retailer's
occupation | 24 | | tax, service occupation tax, use tax, sales tax or other
tax on |
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| 1 | | the use, sale or purchase of tangible personal property
based | 2 | | on the (i) selling or purchase price, the gross receipts , or | 3 | | weight or volume from the use, sale, or purchase from such | 4 | | sales or the selling or purchase
price of said tangible | 5 | | personal property ; or (ii) number of units of tangible personal | 6 | | property . Notwithstanding the foregoing,
this Section does not | 7 | | preempt any home rule imposed tax such as the
following: (1) a | 8 | | tax on alcoholic beverages, whether based on gross receipts,
| 9 | | volume sold or any other measurement; (2) a tax based on the | 10 | | number of units
of cigarettes or tobacco products (provided, | 11 | | however, that a home rule
municipality that has not imposed a | 12 | | tax based on the number of units of
cigarettes or tobacco | 13 | | products before July 1, 1993, shall not impose such a tax
after | 14 | | that date); (3) a tax, however measured, based on
the use of a | 15 | | hotel or motel room or similar facility; (4) a tax, however
| 16 | | measured, on the sale or transfer of real property; (5) a tax, | 17 | | however
measured, on lease receipts; (6) a tax on food prepared | 18 | | for immediate
consumption and on alcoholic beverages sold by a | 19 | | business which provides
for on premise consumption of said food | 20 | | or alcoholic beverages; or (7)
other taxes not based on the (i) | 21 | | selling or purchase price , or gross receipts , or weight or | 22 | | volume
from the use, sale , or purchase of tangible personal | 23 | | property ; or (ii) number of units of tangible personal | 24 | | property . This Section does not preempt a home rule | 25 | | municipality with a population of more than 2,000,000 from | 26 | | imposing a tax, however measured, on the use, for |
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| 1 | | consideration, of a parking lot, garage, or other parking | 2 | | facility. This Section
is not intended to affect any existing | 3 | | tax on food and beverages prepared
for immediate consumption on | 4 | | the premises where the sale occurs, or any
existing tax on | 5 | | alcoholic beverages, or any existing tax imposed on the
charge | 6 | | for renting a hotel or motel room, which was in effect January | 7 | | 15,
1988, or any extension of the effective date of such an | 8 | | existing tax by
ordinance of the municipality imposing the tax, | 9 | | which extension is hereby
authorized, in any non-home rule | 10 | | municipality in which the imposition of
such a tax has been | 11 | | upheld by judicial determination, nor is this Section
intended | 12 | | to preempt the authority granted by Public Act 85-1006. This
| 13 | | Section is a limitation, pursuant to subsection (g) of Section | 14 | | 6 of Article
VII of the Illinois Constitution, on the power of | 15 | | home rule units to tax.
| 16 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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