State of Illinois
90th General Assembly
Legislation

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90_HB0748

      625 ILCS 5/2-121          from Ch. 95 1/2, par. 2-121
          Amends provisions  of  the  Vehicle  Code  prohibiting  a
      municipality  from imposing a tax or license fee upon vehicle
      owners under  specified  circumstances.   Imposes  a  similar
      prohibition  upon  counties.  Declares  ordinances enacted by
      counties that are inconsistent with  the  prohibition  to  be
      null and void, and provides for the refund and forgiveness of
      money  paid  or owed to a county on or after January 1, 1993.
      Preempts home rule powers.
                                                     LRB9003119NTcd
                                               LRB9003119NTcd
 1        AN ACT to amend the Illinois  Vehicle  Code  by  changing
 2    Section 2-121.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The  Illinois  Vehicle  Code  is  amended  by
 6    changing Section 2-121 as follows:
 7        (625 ILCS 5/2-121) (from Ch. 95 1/2, par. 2-121)
 8        Sec. 2-121. Local Government tax.
 9        (a)  No  owner  of  a  vehicle  who shall have obtained a
10    certificate  from  the  Secretary  of  State  and  paid   the
11    registration  fee  and  tax as provided in this Act, shall be
12    required by any county, city, village, incorporated town,  or
13    other  municipal  corporation  within  the State other than a
14    county, city, village, incorporated town, or other  municipal
15    corporation  in which the owner resides or in which a vehicle
16    has its situs or base, to pay any tax or license fee for  the
17    use   of   the   vehicle.   The  county,  city,  village,  or
18    incorporated town in which the owner resides or  in  which  a
19    vehicle  has  its  situs  or  base,  except  commercial motor
20    vehicles as defined in paragraph (2) of Section 18b-101  that
21    are  registered  under  Section  3-402.1, may impose a tax or
22    license fee as is provided in Section 8-11-4 of the  Illinois
23    Municipal  Code  or a similar county ordinance that imposes a
24    tax or license fee on an owner of a vehicle for  the  use  of
25    the vehicle.
26        Nor  shall  the  owner  be  required  to display upon his
27    vehicle any plate or tax or license number  other  than  that
28    issued  by  the  Secretary  of  State or by the county, city,
29    village, incorporated town, or  other  municipal  corporation
30    within the State within which the owner resides or in which a
31    vehicle  has  its  situs  or  base. However, a resident owner
                            -2-                LRB9003119NTcd
 1    shall not be required to display on his vehicle, the plate or
 2    tax or license number issued by the county, city, village, or
 3    incorporated  town  of  his  residence  if  his  vehicle   is
 4    displaying  the  plate or tax or license number issued by the
 5    place wherein the vehicle has its situs or base.
 6        The  changes  made  to  this  subsection  (a)   by   this
 7    amendatory  Act  of  1997 apply to  ordinances enacted by any
 8    county. Any provision of an ordinance  enacted  by  a  county
 9    that  is  inconsistent  with  this subsection (a) is null and
10    void.  A county that has imposed a tax or license  fee  under
11    any  provision  of  an  ordinance enacted by a county that is
12    inconsistent  with  this  subsection  (a)  shall  refund  and
13    forgive all money paid or  owed  to  the  county  under  that
14    provision on or after January 1, 1993.
15        (b)  The power to tax or impose a license fee for the use
16    of  motor  vehicles is an exclusive power and function of the
17    State and a home rule unit may not impose a  tax  or  license
18    fee  for  the use of motor vehicles. This subsection (b) is a
19    denial and limitation of home rule powers and functions under
20    subsection (h) of Section 6 of Article VII  of  the  Illinois
21    Constitution.
22    (Source: P.A. 87-1063.)

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