101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB0951

 

Introduced , by Rep. Michael J. Madigan

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-6a  from Ch. 24, par. 8-11-6a

    Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the preemption of certain taxes in home rule municipalities.


LRB101 03331 AWJ 48339 b

 

 

A BILL FOR

 

HB0951LRB101 03331 AWJ 48339 b

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 8-11-6a as follows:
 
6    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
7    Sec. 8-11-6a. Home rule municipalities; preemption of
8certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
98-11-6, 8-11-6b, 8-11-6c, and and 11-74.3-6 on and after
10September 1, 1990, no home rule municipality has the authority
11to impose, pursuant to its home rule authority, a retailer's
12occupation tax, service occupation tax, use tax, sales tax or
13other tax on the use, sale or purchase of tangible personal
14property based on the gross receipts from such sales or the
15selling or purchase price of said tangible personal property.
16Notwithstanding the foregoing, this Section does not preempt
17any home rule imposed tax such as the following: (1) a tax on
18alcoholic beverages, whether based on gross receipts, volume
19sold or any other measurement; (2) a tax based on the number of
20units of cigarettes or tobacco products (provided, however,
21that a home rule municipality that has not imposed a tax based
22on the number of units of cigarettes or tobacco products before
23July 1, 1993, shall not impose such a tax after that date); (3)

 

 

HB0951- 2 -LRB101 03331 AWJ 48339 b

1a tax, however measured, based on the use of a hotel or motel
2room or similar facility; (4) a tax, however measured, on the
3sale or transfer of real property; (5) a tax, however measured,
4on lease receipts; (6) a tax on food prepared for immediate
5consumption and on alcoholic beverages sold by a business which
6provides for on premise consumption of said food or alcoholic
7beverages; or (7) other taxes not based on the selling or
8purchase price or gross receipts from the use, sale or purchase
9of tangible personal property. This Section does not preempt a
10home rule municipality with a population of more than 2,000,000
11from imposing a tax, however measured, on the use, for
12consideration, of a parking lot, garage, or other parking
13facility. This Section is not intended to affect any existing
14tax on food and beverages prepared for immediate consumption on
15the premises where the sale occurs, or any existing tax on
16alcoholic beverages, or any existing tax imposed on the charge
17for renting a hotel or motel room, which was in effect January
1815, 1988, or any extension of the effective date of such an
19existing tax by ordinance of the municipality imposing the tax,
20which extension is hereby authorized, in any non-home rule
21municipality in which the imposition of such a tax has been
22upheld by judicial determination, nor is this Section intended
23to preempt the authority granted by Public Act 85-1006. This
24Section is a limitation, pursuant to subsection (g) of Section
256 of Article VII of the Illinois Constitution, on the power of
26home rule units to tax.

 

 

HB0951- 3 -LRB101 03331 AWJ 48339 b

1(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)