HB5178 EnrolledLRB096 19005 RCE 34394 b

1    AN ACT concerning revenue.
 
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 Sections 11-42-1, 11-42-5, and 11-54-1 as follows:
 
6    (65 ILCS 5/11-42-1)  (from Ch. 24, par. 11-42-1)
7    Sec. 11-42-1. The corporate authorities of each
8municipality may license, tax, and regulate auctioneers,
9private detectives, demolition contractors, money changers,
10bankers, brokers other than insurance brokers, barbers, and the
11keepers or owners of lumber yards, lumber storehouses, livery
12stables, public scales, ice cream parlors, coffee houses,
13florists, detective agencies, barber shops and sellers of
14tickets for theatricals, shows, amusements, athletic events
15and other exhibitions at a place other than the theatre or
16location where the theatricals, shows, amusements, athletic
17events and other exhibitions are given or exhibited. No
18municipality may impose a tax under this Section, or impose any
19other amusement or exhibition tax, on ticket sales, membership
20fees, or any other charges for attending exhibitions or
21attractions associated with a zoological park authorized under
22Section 40 of the Cook County Forest Preserve District Act, nor
23may any municipality impose a duty to collect a tax under this

 

 

HB5178 Enrolled- 2 -LRB096 19005 RCE 34394 b

1Section, or any other amusement or exhibition tax, on any owner
2or operator of a zoological park authorized under Section 40 of
3the Cook County Forest Preserve District Act.
4(Source: P.A. 89-372, eff. 1-1-96.)
 
5    (65 ILCS 5/11-42-5)  (from Ch. 24, par. 11-42-5)
6    Sec. 11-42-5. The corporate authorities of each
7municipality may license, tax, regulate, or prohibit hawkers,
8peddlers, pawnbrokers, itinerant merchants, transient vendors
9of merchandise, theatricals and other exhibitions, shows, and
10amusements and may license, tax, and regulate all places for
11eating or amusement. No municipality may impose a tax under
12this Section, or impose any other amusement or exhibition tax,
13on ticket sales, membership fees, or any other charges for
14attending exhibitions or attractions associated with a
15zoological park authorized under Section 40 of the Cook County
16Forest Preserve District Act, nor may any municipality impose a
17duty to collect a tax under this Section, or any other
18amusement or exhibition tax, on any owner or operator of a
19zoological park authorized under Section 40 of the Cook County
20Forest Preserve District Act.
21(Source: Laws 1961, p. 576.)
 
22    (65 ILCS 5/11-54-1)  (from Ch. 24, par. 11-54-1)
23    Sec. 11-54-1. The corporate authorities of each
24municipality may license, tax, and regulate all athletic

 

 

HB5178 Enrolled- 3 -LRB096 19005 RCE 34394 b

1contests and exhibitions carried on for gain. This tax shall be
2based on the gross receipts derived from the sale of admission
3tickets, but the tax shall not exceed 3% of the gross receipts.
4No municipality may impose a tax under this Section, or impose
5any other amusement or exhibition tax, on ticket sales,
6membership fees, or any other charges for attending exhibitions
7or attractions associated with a zoological park authorized
8under Section 40 of the Cook County Forest Preserve District
9Act, nor may any municipality impose a duty to collect a tax
10under this Section, or any other amusement or exhibition tax,
11on any owner or operator of a zoological park authorized under
12Section 40 of the Cook County Forest Preserve District Act.
13(Source: Laws 1961, p. 576.)
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.