97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB1829

 

Introduced 2/9/2011, by Sen. Dan Kotowski

 

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

    Amends the Illinois Municipal Code. Provides that home rule municipalities may impose a tax on tobacco products, however measured.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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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 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 a tax on tobacco products, however
21measured (provided, however, that a home rule municipality that
22has not imposed a tax based on the number of units of
23cigarettes or tobacco products before July 1, 1993, shall not

 

 

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1impose such a tax after that date); (3) a tax, however
2measured, based on the use of a hotel or motel room or similar
3facility; (4) a tax, however measured, on the sale or transfer
4of real property; (5) a tax, however measured, on lease
5receipts; (6) a tax on food prepared for immediate consumption
6and on alcoholic beverages sold by a business which provides
7for on premise consumption of said food or alcoholic beverages;
8or (7) other taxes not based on the selling or purchase price
9or gross receipts from the use, sale or purchase of tangible
10personal property. This Section is not intended to affect any
11existing tax on food and beverages prepared for immediate
12consumption on the premises where the sale occurs, or any
13existing tax on alcoholic beverages, or any existing tax
14imposed on the charge for renting a hotel or motel room, which
15was in effect January 15, 1988, or any extension of the
16effective date of such an existing tax by ordinance of the
17municipality imposing the tax, which extension is hereby
18authorized, in any non-home rule municipality in which the
19imposition of such a tax has been upheld by judicial
20determination, nor is this Section intended to preempt the
21authority granted by Public Act 85-1006. This Section is a
22limitation, pursuant to subsection (g) of Section 6 of Article
23VII of the Illinois Constitution, on the power of home rule
24units to tax.
25(Source: P.A. 95-544, eff. 8-28-07.)