HB5547 EnrolledLRB097 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 2,000,000
11from imposing a tax, however measured, on the use of a parking
12lot, garage, or other parking facility. This Section is not
13intended to affect any existing tax on food and beverages
14prepared for immediate consumption on the premises where the
15sale occurs, or any existing tax on alcoholic beverages, or any
16existing tax imposed on the charge for renting a hotel or motel
17room, which was in effect January 15, 1988, or any extension of
18the effective date of such an existing tax by ordinance of the
19municipality imposing the tax, which extension is hereby
20authorized, in any non-home rule municipality in which the
21imposition of such a tax has been upheld by judicial
22determination, nor is this Section intended to preempt the
23authority granted by Public Act 85-1006. This Section is a
24limitation, pursuant to subsection (g) of Section 6 of Article
25VII of the Illinois Constitution, on the power of home rule
26units to tax.

 

 

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

 

 

HB5547 Enrolled- 4 -LRB097 16777 HLH 61957 b

1purchase price or gross receipts from the use, sale or purchase
2of tangible personal property. This Section does not preempt a
3home rule county from imposing a tax, however measured, on the
4use of a parking lot, garage, or other parking facility. This
5Section is a limitation, pursuant to subsection (g) of Section
66 of Article VII of the Illinois Constitution, on the power of
7home rule units to tax.
8(Source: P.A. 91-51, eff. 6-30-99.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.