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| Public Act 097-1169 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Municipal Code is amended by | ||||
changing Section 8-11-6a as follows:
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(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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Sec. 8-11-6a. Home rule municipalities; preemption of | ||||
certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | ||||
8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | ||||
1, 1990, no home rule municipality has the
authority to impose, | ||||
pursuant to its home rule authority, a retailer's
occupation | ||||
tax, service occupation tax, use tax, sales tax or other
tax on | ||||
the use, sale or purchase of tangible personal property
based | ||||
on the gross receipts from such sales or the selling or | ||||
purchase
price of said tangible personal property. | ||||
Notwithstanding the foregoing,
this Section does not preempt | ||||
any home rule imposed tax such as the
following: (1) a tax on | ||||
alcoholic beverages, whether based on gross receipts,
volume | ||||
sold or any other measurement; (2) a tax based on the number of | ||||
units
of cigarettes or tobacco products (provided, however, | ||||
that a home rule
municipality that has not imposed a tax based | ||||
on the number of units of
cigarettes or tobacco products before | ||||
July 1, 1993, shall not impose such a tax
after that date); (3) | ||||
a tax, however measured, based on
the use of a hotel or motel | ||
room or similar facility; (4) a tax, however
measured, on the | ||
sale or transfer of real property; (5) a tax, however
measured, | ||
on lease receipts; (6) a tax on food prepared for immediate
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consumption and on alcoholic beverages sold by a business which | ||
provides
for on premise consumption of said food or alcoholic | ||
beverages; or (7)
other taxes not based on the selling or | ||
purchase price or gross receipts
from the use, sale or purchase | ||
of tangible personal property. This Section does not preempt a | ||
home rule municipality with a population of more than 2,000,000 | ||
from imposing a tax, however measured, on the use of a parking | ||
lot, garage, or other parking facility. This Section
is not | ||
intended to affect any existing tax on food and beverages | ||
prepared
for immediate consumption on the premises where the | ||
sale occurs, or any
existing tax on alcoholic beverages, or any | ||
existing tax imposed on the
charge for renting a hotel or motel | ||
room, which was in effect January 15,
1988, or any extension of | ||
the effective date of such an existing tax by
ordinance of the | ||
municipality imposing the tax, which extension is hereby
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authorized, in any non-home rule municipality in which the | ||
imposition of
such a tax has been upheld by judicial | ||
determination, nor is this Section
intended to preempt the | ||
authority granted by Public Act 85-1006. This
Section is a | ||
limitation, pursuant to subsection (g) of Section 6 of Article
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VII of the Illinois Constitution, on the power of home rule | ||
units to tax.
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(Source: P.A. 95-544, eff. 8-28-07.)
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Section 10. The Counties Code is amended by changing | ||
Section 5-1009 as follows:
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(55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
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Sec. 5-1009. Limitation on home rule powers. Except as | ||
provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on | ||
and after September 1,
1990, no home
rule county has the | ||
authority to impose, pursuant to its home rule
authority, a | ||
retailer's occupation tax, service occupation tax, use tax,
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sales tax or other tax on the use, sale or purchase of tangible | ||
personal
property based on the gross receipts from such sales | ||
or the selling or
purchase price of said tangible personal | ||
property. Notwithstanding the
foregoing, this Section does not | ||
preempt any home rule imposed tax such as
the following: (1) a | ||
tax on alcoholic beverages, whether based on gross
receipts, | ||
volume sold or any other measurement; (2) a tax based on the
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number of units of cigarettes or tobacco products; (3) a tax, | ||
however
measured, based on the use of a hotel or motel room or | ||
similar facility;
(4) a tax, however measured, on the sale or | ||
transfer of real property; (5)
a tax, however measured, on | ||
lease receipts; (6) a tax on food prepared for
immediate | ||
consumption and on alcoholic beverages sold by a business which
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provides for on premise consumption of said food or alcoholic | ||
beverages; or
(7) other taxes not based on the selling or | ||
purchase price or gross
receipts from the use, sale or purchase | ||
of tangible personal property. This Section does not preempt a | ||
home rule county from imposing a tax, however measured, on the | ||
use of a parking lot, garage, or other parking facility. This
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Section is a limitation, pursuant to subsection (g) of Section | ||
6 of Article
VII of the Illinois Constitution, on the power of | ||
home rule units to tax.
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(Source: P.A. 91-51, eff. 6-30-99.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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