YOUNGE. 65 ILCS 5/8-11-21 new Amends the Illinois Municipal Code to create the Home Rule Municipal Employer Expense Tax. Provides that the corporate authorities of a financially distressed city may, for as long as that city continues to be a home rule municipality and financially distressed, impose by ordinance a tax upon every employer who, in connection with the employer's business, engages, hires, employs, or contracts with 10 or more individuals as commission merchants and full-time employees, or any combination thereof, to perform work or render services in whole or in part within the financially distressed city at the rate of $4 per month for each commission merchant and full-time employee to whom commission or employment compensation is paid or to whom such commission or compensation has accrued. Provides that the Department of Revenue shall assist the city in administering the tax by creating rules and forms and providing advice. Effective immediately. 00-02-07 H FILED WITH CLERK 00-02-07 H FIRST READING 00-02-07 H REFERRED TO HOUSE RULES COMMITTEE RULES 01-01-09 H SESSION SINE DIE END OF INQUIRY Full Text Bill Summary