90th General Assembly
Status of HB0318
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SCOTT-CLAYTON.

   30 ILCS 105/5.449 new                                                       
   30 ILCS 105/5.450 new                                                       
   65 ILCS 5/8-11-21 new                                                       
   65 ILCS 5/8-11-22 new                                                       
   65 ILCS 5/8-11-23 new                                                       
   65 ILCS 5/8-11-24 new                                                       
   65 ILCS 5/8-11-25 new                                                       

        Amends the State Finance Act and  the  Illinois  Municipal  Code.      
   Allows the corporate authorities of non-home rule municipalities, upon      
   approval  of  the  electors,  to impose, by ordinance or resolution, a      
   retailers' occupation tax, service occupation tax, and use  tax  at  a      
   rate  of  up  to 1% in 1/4 of 1% increments for expenditure on capital      
   projects.  Allows the municipality to discontinue the tax by ordinance      
   or resolution.  Requires the ordinance or resolution to be filed  with      
   the  Department  of Revenue on or before the first day of July and the      
   Department  to  administer  and  enforce  the   additional   tax,   or      
   discontinue  the  tax,  as  of  the first day of October following the      
   adoption and filing.                                                        
        HOUSE AMENDMENT NO. 1.                                                 
        Requires a question asking the voters  if  a  tax  to  impose  or      
   increase  a  retailers' occupation tax, service occupation tax, or use      
   tax for expenditure on capital  projects  be  placed  on  the  ballot.      
   Requires   the   ordinance  or  resolution  imposing,  increasing,  or      
   discontinuing the tax (now, imposing or discontinuing the tax)  to  be      
   filed with the Department of Revenue.                                       
        HOUSE AMENDMENT NO. 2.                                                 
        Provides that the resolution or ordinance imposing the tax  shall      
   be  filed  with  Department on or before the first day of October (now      
   July).  Provides that the Department shall start to enforce the tax as      
   of the first day of January (now October).  Provides  that  "food  for      
   human  consumption that is to be consumed off the premises where it is      
   sold" includes all food sold through a vending  machine,  except  soft      
   drinks  and  food  products  that  are  dispensed  hot  from a vending      
   machine, regardless of the location of the vending machine.                 
          FISCAL NOTE, H-AMS 1 & 2 (Dept. of Revenue)                          
          HB318 will have negative administrative impact on the Dpt. for       
          enforcement and collection of the local taxes without an off-        
          setting increase in revenue for the State, or a cost of collec-      
          for the department.                                                  
          STATE MANDATES FISCAL NOTE, H-AM 2                                   
          HB318, with H-am 2, fails to create a State mandate.                 
          HOME RULE NOTE, H-AM 2                                               
          HB318, with H-am 2, does not preempt home rule authority.            
   97-01-29  H  FIRST READING                                                  
   97-01-29  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   97-02-05  H       ASSIGNED TO COMMITTEE               REVENUE               
   97-02-20  H  ADDED AS A JOINT SPONSOR                 CLAYTON               
   97-03-13  H                     FISCAL NOTE REQUESTED AS AMENDED/MOORE,A    
   97-03-13  H  STATE MANDATES FISCAL NOTE REQUESTED     AS AMENDED/MOORE,A    
   97-03-13  H  HOME RULE NOTE REQUESTED                 AS AMENDED/MOORE,A    
   97-03-13  H                             AMENDMENT NO. 01-REVENUE       H    
   97-03-13  H                                   ADOPTED                       
   97-03-13  H                             AMENDMENT NO. 02-REVENUE       H    
   97-03-13  H                                   ADOPTED                       
   97-03-13  H  DO PASS AMENDED/SHORT DEBATE             007-004-000   HREV    
   97-03-13  H  PLACED CALENDAR 2ND READING-SHORT DEBATE                       
   97-04-08  H                         FISCAL NOTE FILED AS AMENDED            
   97-04-08  H  CALENDAR ORDER 2ND READING-SHORT DEBATE                        
   97-04-11  H  STATE MANDATES FISCAL NOTE FILED         AS AMENDED            
   97-04-11  H  HOME RULE NOTE FILED                     AS AMENDED            
   97-04-11  H  CALENDAR ORDER 2ND READING-SHORT DEBATE                        
   97-04-12  H  SECOND READING-SHORT DEBATE                                    
   97-04-12  H  PLCD CAL ORDER 3RD READING-SHORT DEBATE                        
   97-04-15  H  THIRD READING/SHORT DEBATE/LOST          034-078-002           

   END OF INQUIRY 



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