Public Act 096-1516
 
HB5178 EnrolledLRB096 19005 RCE 34394 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Municipal Code is amended by
changing Sections 11-42-1, 11-42-5, and 11-54-1 as follows:
 
    (65 ILCS 5/11-42-1)  (from Ch. 24, par. 11-42-1)
    Sec. 11-42-1. The corporate authorities of each
municipality may license, tax, and regulate auctioneers,
private detectives, demolition contractors, money changers,
bankers, brokers other than insurance brokers, barbers, and the
keepers or owners of lumber yards, lumber storehouses, livery
stables, public scales, ice cream parlors, coffee houses,
florists, detective agencies, barber shops and sellers of
tickets for theatricals, shows, amusements, athletic events
and other exhibitions at a place other than the theatre or
location where the theatricals, shows, amusements, athletic
events and other exhibitions are given or exhibited. No
municipality may impose a tax under this Section, or impose any
other amusement or exhibition tax, on ticket sales, membership
fees, or any other charges for attending exhibitions or
attractions associated with a zoological park authorized under
Section 40 of the Cook County Forest Preserve District Act, nor
may any municipality impose a duty to collect a tax under this
Section, or any other amusement or exhibition tax, on any owner
or operator of a zoological park authorized under Section 40 of
the Cook County Forest Preserve District Act.
(Source: P.A. 89-372, eff. 1-1-96.)
 
    (65 ILCS 5/11-42-5)  (from Ch. 24, par. 11-42-5)
    Sec. 11-42-5. The corporate authorities of each
municipality may license, tax, regulate, or prohibit hawkers,
peddlers, pawnbrokers, itinerant merchants, transient vendors
of merchandise, theatricals and other exhibitions, shows, and
amusements and may license, tax, and regulate all places for
eating or amusement. No municipality may impose a tax under
this Section, or impose any other amusement or exhibition tax,
on ticket sales, membership fees, or any other charges for
attending exhibitions or attractions associated with a
zoological park authorized under Section 40 of the Cook County
Forest Preserve District Act, nor may any municipality impose a
duty to collect a tax under this Section, or any other
amusement or exhibition tax, on any owner or operator of a
zoological park authorized under Section 40 of the Cook County
Forest Preserve District Act.
(Source: Laws 1961, p. 576.)
 
    (65 ILCS 5/11-54-1)  (from Ch. 24, par. 11-54-1)
    Sec. 11-54-1. The corporate authorities of each
municipality may license, tax, and regulate all athletic
contests and exhibitions carried on for gain. This tax shall be
based on the gross receipts derived from the sale of admission
tickets, but the tax shall not exceed 3% of the gross receipts.
No municipality may impose a tax under this Section, or impose
any other amusement or exhibition tax, on ticket sales,
membership fees, or any other charges for attending exhibitions
or attractions associated with a zoological park authorized
under Section 40 of the Cook County Forest Preserve District
Act, nor may any municipality impose a duty to collect a tax
under this Section, or any other amusement or exhibition tax,
on any owner or operator of a zoological park authorized under
Section 40 of the Cook County Forest Preserve District Act.
(Source: Laws 1961, p. 576.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 2/4/2011