100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB1232

 

Introduced , by Rep. Michael J. Madigan

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-1.1  from Ch. 24, par. 8-11-1.1

    Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the imposition of use and occupation taxes.


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A BILL FOR

 

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1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Municipal Code is amended by
5changing Section 8-11-1.1 as follows:
 
6    (65 ILCS 5/8-11-1.1)  (from Ch. 24, par. 8-11-1.1)
7    Sec. 8-11-1.1. Non-home rule municipalities; imposition of
8taxes.
9    (a) The The corporate authorities of a non-home rule
10municipality may, upon approval of the electors of the
11municipality pursuant to subsection (b) of this Section, impose
12by ordinance or resolution the tax authorized in Sections
138-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
14    (b) The corporate authorities of the municipality may by
15ordinance or resolution call for the submission to the electors
16of the municipality the question of whether the municipality
17shall impose such tax. Such question shall be certified by the
18municipal clerk to the election authority in accordance with
19Section 28-5 of the Election Code and shall be in a form in
20accordance with Section 16-7 of the Election Code.
21    Notwithstanding any provision of law to the contrary, if
22the proceeds of the tax may be used for municipal operations
23pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the

 

 

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1election authority must submit the question in substantially
2the following form:
3        Shall the corporate authorities of the municipality be
4    authorized to levy a tax at a rate of (rate)% for
5    expenditures on municipal operations, expenditures on
6    public infrastructure, or property tax relief?
7    If a majority of the electors in the municipality voting
8upon the question vote in the affirmative, such tax shall be
9imposed.
10    Until January 1, 1992, an ordinance or resolution imposing
11the tax of not more than 1% hereunder or discontinuing the same
12shall be adopted and a certified copy thereof, together with a
13certification that the ordinance or resolution received
14referendum approval in the case of the imposition of such tax,
15filed with the Department of Revenue, on or before the first
16day of June, whereupon the Department shall proceed to
17administer and enforce the additional tax or to discontinue the
18tax, as the case may be, as of the first day of September next
19following such adoption and filing.
20    Beginning January 1, 1992 and through December 31, 1992, an
21ordinance or resolution imposing or discontinuing the tax
22hereunder shall be adopted and a certified copy thereof filed
23with the Department on or before the first day of July,
24whereupon the Department shall proceed to administer and
25enforce this Section as of the first day of October next
26following such adoption and filing.

 

 

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1    Beginning January 1, 1993, and through September 30, 2002,
2an ordinance or resolution imposing or discontinuing the tax
3hereunder shall be adopted and a certified copy thereof filed
4with the Department on or before the first day of October,
5whereupon the Department shall proceed to administer and
6enforce this Section as of the first day of January next
7following such adoption and filing.
8    Beginning October 1, 2002, and through December 31, 2013,
9an ordinance or resolution imposing or discontinuing the tax
10under this Section or effecting a change in the rate of tax
11must either (i) be adopted and a certified copy of the
12ordinance or resolution filed with the Department on or before
13the first day of April, whereupon the Department shall proceed
14to administer and enforce this Section as of the first day of
15July next following the adoption and filing; or (ii) be adopted
16and a certified copy of the ordinance or resolution filed with
17the Department on or before the first day of October, whereupon
18the Department shall proceed to administer and enforce this
19Section as of the first day of January next following the
20adoption and filing.
21    Beginning January 1, 2014, if an ordinance or resolution
22imposing the tax under this Section, discontinuing the tax
23under this Section, or effecting a change in the rate of tax
24under this Section is adopted, a certified copy thereof,
25together with a certification that the ordinance or resolution
26received referendum approval in the case of the imposition of

 

 

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1or increase in the rate of such tax, shall be filed with the
2Department of Revenue, either (i) on or before the first day of
3May, whereupon the Department shall proceed to administer and
4enforce this Section as of the first day of July next following
5the adoption and filing; or (ii) on or before the first day of
6October, whereupon the Department shall proceed to administer
7and enforce this Section as of the first day of January next
8following the adoption and filing.
9    Notwithstanding any provision in this Section to the
10contrary, if, in a non-home rule municipality with more than
11150,000 but fewer than 200,000 inhabitants, as determined by
12the last preceding federal decennial census, an ordinance or
13resolution under this Section imposes or discontinues a tax or
14changes the tax rate as of July 1, 2007, then that ordinance or
15resolution, together with a certification that the ordinance or
16resolution received referendum approval in the case of the
17imposition of the tax, must be adopted and a certified copy of
18that ordinance or resolution must be filed with the Department
19on or before May 15, 2007, whereupon the Department shall
20proceed to administer and enforce this Section as of July 1,
212007.
22    Notwithstanding any provision in this Section to the
23contrary, if, in a non-home rule municipality with more than
246,500 but fewer than 7,000 inhabitants, as determined by the
25last preceding federal decennial census, an ordinance or
26resolution under this Section imposes or discontinues a tax or

 

 

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1changes the tax rate on or before May 20, 2009, then that
2ordinance or resolution, together with a certification that the
3ordinance or resolution received referendum approval in the
4case of the imposition of the tax, must be adopted and a
5certified copy of that ordinance or resolution must be filed
6with the Department on or before May 20, 2009, whereupon the
7Department shall proceed to administer and enforce this Section
8as of July 1, 2009.
9    A non-home rule municipality may file a certified copy of
10an ordinance or resolution, with a certification that the
11ordinance or resolution received referendum approval in the
12case of the imposition of the tax, with the Department of
13Revenue, as required under this Section, only after October 2,
142000.
15    The tax authorized by this Section may not be more than 1%
16and may be imposed only in 1/4% increments.
17(Source: P.A. 98-584, eff. 8-27-13.)