Rep. Michael J. Zalewski

Filed: 12/21/2012

 

 


 

 


 
09700SB3676ham002LRB097 18374 HLH 72816 a

1
AMENDMENT TO SENATE BILL 3676

2    AMENDMENT NO. ______. Amend Senate Bill 3676 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. If and only if House Bill 5547 of the 97th
5General Assembly becomes law as engrossed, then the Illinois
6Municipal Code is amended by changing Section 8-11-6a as
7follows:
 
8    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
9    Sec. 8-11-6a. Home rule municipalities; preemption of
10certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
118-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
121, 1990, no home rule municipality has the authority to impose,
13pursuant to its home rule authority, a retailer's occupation
14tax, service occupation tax, use tax, sales tax or other tax on
15the use, sale or purchase of tangible personal property based
16on the gross receipts from such sales or the selling or

 

 

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

 

 

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115, 1988, or any extension of the effective date of such an
2existing tax by ordinance of the municipality imposing the tax,
3which extension is hereby authorized, in any non-home rule
4municipality in which the imposition of such a tax has been
5upheld by judicial determination, nor is this Section intended
6to preempt the authority granted by Public Act 85-1006. This
7Section is a limitation, pursuant to subsection (g) of Section
86 of Article VII of the Illinois Constitution, on the power of
9home rule units to tax.
10(Source: 09700HB5547eng.)
 
11    Section 10. If and only if House Bill 5547 of the 97th
12General Assembly becomes law as engrossed, then the Counties
13Code is amended by changing Section 5-1009 as follows:
 
14    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
15    Sec. 5-1009. Limitation on home rule powers. Except as
16provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
17and after September 1, 1990, no home rule county has the
18authority to impose, pursuant to its home rule authority, a
19retailer's occupation tax, service occupation tax, use tax,
20sales tax or other tax on the use, sale or purchase of tangible
21personal property based on the gross receipts from such sales
22or the selling or purchase price of said tangible personal
23property. Notwithstanding the foregoing, this Section does not
24preempt any home rule imposed tax such as the following: (1) a

 

 

09700SB3676ham002- 4 -LRB097 18374 HLH 72816 a

1tax on alcoholic beverages, whether based on gross receipts,
2volume sold or any other measurement; (2) a tax based on the
3number of units of cigarettes or tobacco products; (3) a tax,
4however measured, based on the use of a hotel or motel room or
5similar facility; (4) a tax, however measured, on the sale or
6transfer of real property; (5) a tax, however measured, on
7lease receipts; (6) a tax on food prepared for immediate
8consumption and on alcoholic beverages sold by a business which
9provides for on premise consumption of said food or alcoholic
10beverages; or (7) other taxes not based on the selling or
11purchase price or gross receipts from the use, sale or purchase
12of tangible personal property. This Section does not preempt a
13home rule county from imposing a tax, however measured, on the
14use, for consideration, of a parking lot, garage, or other
15parking facility. This Section is a limitation, pursuant to
16subsection (g) of Section 6 of Article VII of the Illinois
17Constitution, on the power of home rule units to tax.
18(Source: 09700HB5547eng.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law or on the effective date of House Bill 5547 of the
2197th General Assembly, whichever is later.".