97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5547

 

Introduced 2/15/2012, by Rep. Michael J. Zalewski

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-6a  from Ch. 24, par. 8-11-6a
55 ILCS 5/5-1009  from Ch. 34, par. 5-1009

    Amends the Illinois Municipal Code and the Counties Code. Provides that home rule municipalities with a population of more than 3,000,000 and home rule counties are not prohibited from imposing a tax on the use of a parking facility. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5547LRB097 16777 HLH 61957 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 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 11-74.3-6 on and after September
101, 1990, no home rule municipality has the authority to impose,
11pursuant to its home rule authority, a retailer's occupation
12tax, service occupation tax, use tax, sales tax or other tax on
13the use, sale or purchase of tangible personal property based
14on the gross receipts from such sales or the selling or
15purchase 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)

 

 

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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 3,000,000
11from imposing a tax, however measured, on the use of a parking
12facility, including any tax based on a percentage of the hourly
13or daily rate charged by the owner or operator of the parking
14facility. This Section is not intended to affect any existing
15tax on food and beverages prepared for immediate consumption on
16the premises where the sale occurs, or any existing tax on
17alcoholic beverages, or any existing tax imposed on the charge
18for renting a hotel or motel room, which was in effect January
1915, 1988, or any extension of the effective date of such an
20existing tax by ordinance of the municipality imposing the tax,
21which extension is hereby authorized, in any non-home rule
22municipality in which the imposition of such a tax has been
23upheld by judicial determination, nor is this Section intended
24to preempt the authority granted by Public Act 85-1006. This
25Section is a limitation, pursuant to subsection (g) of Section
266 of Article VII of the Illinois Constitution, on the power of

 

 

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1home rule units to tax.
2(Source: P.A. 95-544, eff. 8-28-07.)
 
3    Section 10. The Counties Code is amended by changing
4Section 5-1009 as follows:
 
5    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
6    Sec. 5-1009. Limitation on home rule powers. Except as
7provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
8and after September 1, 1990, no home rule county has the
9authority to impose, pursuant to its home rule authority, a
10retailer's occupation tax, service occupation tax, use tax,
11sales tax or other tax on the use, sale or purchase of tangible
12personal property based on the gross receipts from such sales
13or the selling or purchase price of said tangible personal
14property. Notwithstanding the foregoing, this Section does not
15preempt any home rule imposed tax such as the following: (1) a
16tax on alcoholic beverages, whether based on gross receipts,
17volume sold or any other measurement; (2) a tax based on the
18number of units of cigarettes or tobacco products; (3) a tax,
19however measured, based on the use of a hotel or motel room or
20similar facility; (4) a tax, however measured, on the sale or
21transfer of real property; (5) a tax, however measured, on
22lease receipts; (6) a tax on food prepared for immediate
23consumption and on alcoholic beverages sold by a business which
24provides for on premise consumption of said food or alcoholic

 

 

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1beverages; or (7) other taxes not based on the selling or
2purchase price or gross receipts from the use, sale or purchase
3of tangible personal property. This Section does not preempt a
4home rule county from imposing a tax, however measured, on the
5use of a parking facility, including any tax based on a
6percentage of the hourly or daily rate charged by the owner or
7operator of the parking facility. This Section is a limitation,
8pursuant to subsection (g) of Section 6 of Article VII of the
9Illinois Constitution, on the power of home rule units to tax.
10(Source: P.A. 91-51, eff. 6-30-99.)
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.