Public Act 90-0433 of the 90th General Assembly
Public Act 90-0433
HB0748 Enrolled LRB9003119NTcd
AN ACT to amend the Illinois Vehicle Code by changing
Section 2-121.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Vehicle Code is amended by
changing Section 2-121 as follows:
(625 ILCS 5/2-121) (from Ch. 95 1/2, par. 2-121)
Sec. 2-121. Local Government tax.
(a) No owner of a vehicle who shall have obtained a
certificate from the Secretary of State and paid the
registration fee and tax as provided in this Act, shall be
required by any county, city, village, incorporated town, or
other municipal corporation within the State other than a
county, city, village, incorporated town, or other municipal
corporation in which the owner resides or in which a vehicle
has its situs or base, to pay any tax or license fee for the
use of the vehicle. The county, city, village, or
incorporated town in which the owner resides or in which a
vehicle has its situs or base, except commercial motor
vehicles as defined in paragraph (2) of Section 18b-101 that
are registered under Section 3-402.1, may impose a tax or
license fee as is provided in Section 8-11-4 of the Illinois
Municipal Code or a similar county ordinance that imposes a
tax or license fee on an owner of a vehicle for the use of
the vehicle.
Nor shall the owner be required to display upon his
vehicle any plate or tax or license number other than that
issued by the Secretary of State or by the county, city,
village, incorporated town, or other municipal corporation
within the State within which the owner resides or in which a
vehicle has its situs or base. However, a resident owner
shall not be required to display on his vehicle, the plate or
tax or license number issued by the county, city, village, or
incorporated town of his residence if his vehicle is
displaying the plate or tax or license number issued by the
place wherein the vehicle has its situs or base.
This subsection (a) applies to ordinances enacted by any
county, city, village, incorporated town, or other municipal
corporation. Any provision of an ordinance enacted by a
county, city, village, incorporated town, or other municipal
corporation that is inconsistent with this subsection (a) is
null and void.
(b) No county, city, village, incorporated town, or
other municipal corporation, including a home rule unit, may
impose a tax or license fee under Section 8-11-4 of the
Illinois Municipal Code, or impose a similar tax or license
fee under home rule powers, upon any commercial vehicle as
defined in paragraph (2) of Section 18b-101 that is
registered under Section 3-402.1. This subsection (b) is a
denial and limitation of home rule powers and functions under
subsection (g) of Section 6 of Article VII of the Illinois
Constitution.
(Source: P.A. 87-1063.)
Section 99. Effective date. This Act takes effect upon
becoming law.