House Sponsors: YOUNGE-HOLBROOK. Short description: HOME RULE UNITS-SALES TAXES Synopsis of Bill as introduced: In the Counties Code, amends the Home Rule County Retailers' Occupation Tax Law and the Home Rule County Service Occupation Tax Law. In the Illinois Municipal Code, amends the Home Rule Municipal Retailers' Occupation Tax Act, the Home Rule Municipal Service Occupation Tax Act, and the Home Rule Municipal Use Tax Act. Provides that in addition to the current filing and enforcement time period for these taxes, an ordinance or resolution imposing, discontinuing, or changing a tax may be filed with the Department of Revenue on or before April 1 and shall be enforced by the Department on the following July 1. Effective immediately. HOUSE AMENDMENT NO. 1. Adds reference to: 55 ILCS 5/5-1006.5 from Ch. 34, par. 5-1006 Deletes everything. In the Counties Code, amends the Home Rule County Retailers' Occupation Tax Law, the Special County Occupation Tax for Public Safety Law, and the Home Rule County Service Occupation Tax Law. In the Illinois Municipal Code, amends the Home Rule Municipal Retailers' Occupation Tax Act, the Home Rule Municipal Service Occupation Tax Act, and the Home Rule Municipal Use Tax Act. Provides that in addition to the current filing and enforcement time period for these taxes, beginning April 1, 1998, an ordinance or resolution imposing, discontinuing, or changing a tax may be filed with the Department of Revenue either (i) on or before the first day of April, in which case the Department shall enforce the tax the first day of the following July, or (ii) on or before the first day of October, in which case the Department shall enforce the tax the first day of the following January. Effective immediately. FISCAL NOTE, H-AM 1 (Dpt. of Revenue) No increase in administrative costs; no fiscal loss to the State. STATE MANDATES FISCAL NOTE, H-AM 1 HB 2768 fails to create a State mandate. HOME RULE NOTE, H-AM 1 The bill fails to preempt home rule authority. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 0 END OF INQUIRY Full Text Bill Status