State of Illinois
91st General Assembly
Legislation

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91_HB2178

 
                                               LRB9103294PTpk

 1        AN  ACT  to  amend  the  Service  Occupation  Tax  Act by
 2    changing Section 21.

 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:

 5        Section  5.  The Service Occupation Tax Act is amended by
 6    changing Section 21 as follows:

 7        (35 ILCS 115/21) (from Ch. 120, par. 439.121)
 8        Sec. 21. Severability. If any clause, sentence,  Section,
 9    provision  or  part of this Act or the application thereof to
10    any  person  or  circumstance  shall  be   adjudged   to   be
11    unconstitutional,   the   remainder   of   this  Act  or  its
12    application to persons or circumstances other than  those  to
13    which  it  is held invalid, shall not be affected thereby. In
14    particular, if any provision which exempts or has the  effect
15    of exempting some class of servicemen or some kind of service
16    from the tax imposed by this Act should be held to constitute
17    or   to   result  in  an  invalid  classification  or  to  be
18    unconstitutional for some other reason, such provision  shall
19    be  deemed  to  be  severable, with the remainder of this Act
20    without said provision being held constitutional.
21    (Source: Laws 1961, p. 1745.)

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