90th General Assembly
Summary of SB1565
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Senate Sponsors:
WATSON-CLAYBORNE.

House Sponsors:
GRANBERG-YOUNGE

Short description: 
CNTY CD-PUB SAFETY TX-ELECTION                                             

Synopsis of Bill as introduced:
        Amends the Special County Retailers' Occupation Tax for Public         
   Safety Law in the Counties Code. Provides that the results of the           
   election to impose the tax shall be certified by the county clerk and       
   filed with the Department of Revenue within 30 days of the date of          
   election (now on or before the first day of June). Provides that the        
   Department will administer the tax as of the first day of July (now         
   January) next following the filing. Effective immediately.                  
        SENATE AMENDMENT NO. 1.                                                
          Adds reference to:                                                   
          55 ILCS 5/5-1006                from Ch. 34, par. 5-1006             
          55 ILCS 5/5-1007                from Ch. 34, par. 5-1007             
          65 ILCS 5/8-11-1                from Ch. 24, par. 8-11-1             
          65 ILCS 5/8-11-5                from Ch. 24, par. 8-11-5             
          65 ILCS 5/8-11-6                from Ch. 24, par. 8-11-6             
        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.                        
          BALANCED BUDGET NOTE                                                 
          Does not authorize, increase, decrease, or reallocate any            
          general funds appropriation for FY1998.                              
          JUDICIAL NOTE                                                        
          No decrease or increase in the need for the number of judges.        
          STATE DEBT IMPACT NOTE                                               
          SB1565 has no direct impact on the level of State indebtedness.      
          FISCAL NOTE (Dpt. of Revenue)                                        
          SB 1565 does not create a fiscal impact to the state.                
          STATE MANDATES ACT FISCAL NOTE                                       
          Fails to create a State mandate.                                     
          HOME RULE NOTE                                                       
          Fails to preempt home rule authority.                                
 
Last action on Bill: PUBLIC ACT.............................. 90-0689

   Last action date: 98-07-31

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


   END OF INQUIRY 



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