Senate Sponsors: BOWLES, PETERSON AND DILLARD. House Sponsors: HOFFMAN-MYERS,RICHARD-MATHIAS Short description: SALES-USE TAXES-MUNICIPAL Synopsis of Bill as introduced: Amends the Illinois Municipal Code. Requires the Department of Revenue, beginning on October 1, 2002, to administer and enforce certain non-home rule municipal occupation and use taxes beginning on (i) the first day of July if a certified copy of the ordinance or resolution concerning the tax is delivered to the Department on or before the first day of April or (ii) the first day of January if a certified copy of the ordinance or resolution concerning the tax is delivered to the Department on or before the first day of October (currently, the Department must administer and enforce these taxes beginning on January 1). Provides that the Retailer's Occupation Tax, the Service Occupation Tax, and the Use Tax imposed by non-home rule municipalities under the Illinois Municipal Code shall not be imposed at a rate greater than 1/2 of 1% and shall be imposed only in 1/4% increments. Provides that the proceeds from these 3 taxes may also be used for municipal property tax relief. Defines "property tax relief". Last action on Bill: PUBLIC ACT.............................. 92-0739 Last action date: JUL-25-2002 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status