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90_HB2116
55 ILCS 5/1009.5 new
Amends the Counties Code. Preempts a home rule unit's
authority to impose or collect a tax on an amusement
occurring on publicly-owned property or a tax on persons who
attend or participate in an amusement held on publicly-owned
property.
LRB9004569DNmbA
LRB9004569DNmbA
1 AN ACT to amend the Counties Code by adding Section
2 5-1009.5.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Counties Code is amended by adding
6 Section 5-1009.5 as follows:
7 (55 ILCS 5/1009.5 new)
8 Sec. 5-1009.5. Limitation on home rule powers; amusement
9 tax. On and after January 1, 1998, no home rule county has
10 the authority to impose or collect, pursuant to its home rule
11 authority, a tax on an amusement occurring on publicly-owned
12 property or a tax on persons who attend or participate in an
13 amusement held on publicly-owned property. Notwithstanding
14 the foregoing, this Section does not preempt any home rule
15 imposed tax (i) on alcoholic beverages, whether based on
16 gross receipts, volume sold, or any other measurement; (ii)
17 based on the number of units of cigarettes or tobacco
18 products; (iii) based on the use of a hotel or motel room or
19 similar facility, however measured; (iv) on the sale or
20 transfer of real property, however measured; or (v) on lease
21 receipts, however measured. This Section is a denial and
22 limitation under subsection (g) of Section 6 of Article VII
23 of the Illinois Constitution on the power of home rule
24 counties to tax.