Rep. Michael J. Zalewski

Filed: 2/24/2012

 

 


 

 


 
09700HB5547ham001LRB097 16777 HLH 66490 a

1
AMENDMENT TO HOUSE BILL 5547

2    AMENDMENT NO. ______. Amend House Bill 5547 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1any home rule imposed tax such as the following: (1) a tax on
2alcoholic beverages, whether based on gross receipts, volume
3sold or any other measurement; (2) a tax based on the number of
4units of cigarettes or tobacco products (provided, however,
5that a home rule municipality that has not imposed a tax based
6on the number of units of cigarettes or tobacco products before
7July 1, 1993, shall not impose such a tax after that date); (3)
8a tax, however measured, based on the use of a hotel or motel
9room or similar facility; (4) a tax, however measured, on the
10sale or transfer of real property; (5) a tax, however measured,
11on lease receipts; (6) a tax on food prepared for immediate
12consumption and on alcoholic beverages sold by a business which
13provides for on premise consumption of said food or alcoholic
14beverages; or (7) other taxes not based on the selling or
15purchase price or gross receipts from the use, sale or purchase
16of tangible personal property. This Section does not preempt a
17home rule municipality with a population of more than 2,000,000
18from imposing a tax, however measured, on the use of a parking
19lot, garage, or other parking facility. This Section is not
20intended to affect any existing tax on food and beverages
21prepared for immediate consumption on the premises where the
22sale occurs, or any existing tax on alcoholic beverages, or any
23existing tax imposed on the charge for renting a hotel or motel
24room, which was in effect January 15, 1988, or any extension of
25the effective date of such an existing tax by ordinance of the
26municipality imposing the tax, which extension is hereby

 

 

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1authorized, in any non-home rule municipality in which the
2imposition of such a tax has been upheld by judicial
3determination, nor is this Section intended to preempt the
4authority granted by Public Act 85-1006. This Section is a
5limitation, pursuant to subsection (g) of Section 6 of Article
6VII of the Illinois Constitution, on the power of home rule
7units to tax.
8(Source: P.A. 95-544, eff. 8-28-07.)
 
9    Section 10. The Counties Code is amended by changing
10Section 5-1009 as follows:
 
11    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
12    Sec. 5-1009. Limitation on home rule powers. Except as
13provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
14and after September 1, 1990, no home rule county has the
15authority to impose, pursuant to its home rule authority, a
16retailer's occupation tax, service occupation tax, use tax,
17sales tax or other tax on the use, sale or purchase of tangible
18personal property based on the gross receipts from such sales
19or the selling or purchase price of said tangible personal
20property. Notwithstanding the foregoing, this Section does not
21preempt any home rule imposed tax such as the following: (1) a
22tax on alcoholic beverages, whether based on gross receipts,
23volume sold or any other measurement; (2) a tax based on the
24number of units of cigarettes or tobacco products; (3) a tax,

 

 

09700HB5547ham001- 4 -LRB097 16777 HLH 66490 a

1however measured, based on the use of a hotel or motel room or
2similar facility; (4) a tax, however measured, on the sale or
3transfer of real property; (5) a tax, however measured, on
4lease 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 county from imposing a tax, however measured, on the
11use of a parking lot, garage, or other parking facility. This
12Section is a limitation, pursuant to subsection (g) of Section
136 of Article VII of the Illinois Constitution, on the power of
14home rule units to tax.
15(Source: P.A. 91-51, eff. 6-30-99.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.".