Illinois General Assembly - Full Text of HB0380
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Full Text of HB0380  102nd General Assembly

HB0380 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0380

 

Introduced 1/29/2021, by Rep. LaToya Greenwood

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-1.1  from Ch. 24, par. 8-11-1.1

    Amends the Illinois Municipal Code. Removes a requirement that the imposition of certain non-home rule use and occupation taxes is subject to referendum approval. Effective immediately.


LRB102 02716 AWJ 12719 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0380LRB102 02716 AWJ 12719 b

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 8-11-1.1 as follows:
 
6    (65 ILCS 5/8-11-1.1)  (from Ch. 24, par. 8-11-1.1)
7    Sec. 8-11-1.1. Non-home rule municipalities; imposition of
8taxes.
9    (a) The corporate authorities of a non-home rule
10municipality may, upon approval of the electors of the
11municipality pursuant to subsection (b) of this Section,
12impose by ordinance or resolution the tax authorized in
13Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
14    (b) (Blank). The corporate authorities of the municipality
15may by ordinance or resolution call for the submission to the
16electors of the municipality the question of whether the
17municipality shall impose such tax. Such question shall be
18certified by the municipal clerk to the election authority in
19accordance with Section 28-5 of the Election Code and shall be
20in a form in accordance with Section 16-7 of the Election Code.
21    Notwithstanding any provision of law to the contrary, if
22the proceeds of the tax may be used for municipal operations
23pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the

 

 

HB0380- 2 -LRB102 02716 AWJ 12719 b

1election authority must submit the question in substantially
2the following form:
3        Shall the corporate authorities of the municipality be
4    authorized to levy a tax at a rate of (rate)% for
5    expenditures on municipal operations, expenditures on
6    public infrastructure, or property tax relief?
7    If a majority of the electors in the municipality voting
8upon the question vote in the affirmative, such tax shall be
9imposed.
10    (c) Until January 1, 1992, an ordinance or resolution
11imposing the tax of not more than 1% hereunder or
12discontinuing the same shall be adopted and a certified copy
13thereof, together with a certification that the ordinance or
14resolution received referendum approval in the case of the
15imposition of such tax, filed with the Department of Revenue,
16on or before the first day of June, whereupon the Department
17shall proceed to administer and enforce the additional tax or
18to discontinue the tax, as the case may be, as of the first day
19of September next following such adoption and filing.
20    Beginning January 1, 1992 and through December 31, 1992,
21an ordinance or resolution imposing or discontinuing the tax
22hereunder shall be adopted and a certified copy thereof filed
23with the Department on or before the first day of July,
24whereupon the Department shall proceed to administer and
25enforce this Section as of the first day of October next
26following such adoption and filing.

 

 

HB0380- 3 -LRB102 02716 AWJ 12719 b

1    Beginning January 1, 1993, and through September 30, 2002,
2an ordinance or resolution imposing or discontinuing the tax
3hereunder shall be adopted and a certified copy thereof filed
4with the Department on or before the first day of October,
5whereupon the Department shall proceed to administer and
6enforce this Section as of the first day of January next
7following such adoption and filing.
8    Beginning October 1, 2002, and through December 31, 2013,
9an ordinance or resolution imposing or discontinuing the tax
10under this Section or effecting a change in the rate of tax
11must either (i) be adopted and a certified copy of the
12ordinance or resolution filed with the Department on or before
13the first day of April, whereupon the Department shall proceed
14to administer and enforce this Section as of the first day of
15July next following the adoption and filing; or (ii) be
16adopted and a certified copy of the ordinance or resolution
17filed with the Department on or before the first day of
18October, whereupon the Department shall proceed to administer
19and enforce this Section as of the first day of January next
20following the adoption and filing.
21    Beginning January 1, 2014, if an ordinance or resolution
22imposing the tax under this Section, discontinuing the tax
23under this Section, or effecting a change in the rate of tax
24under this Section is adopted, a certified copy thereof,
25together with a certification that the ordinance or resolution
26received referendum approval in the case of the imposition of

 

 

HB0380- 4 -LRB102 02716 AWJ 12719 b

1or increase in the rate of such tax, shall be filed with the
2Department of Revenue, either (i) on or before the first day of
3May, whereupon the Department shall proceed to administer and
4enforce this Section as of the first day of July next following
5the adoption and filing; or (ii) on or before the first day of
6October, whereupon the Department shall proceed to administer
7and enforce this Section as of the first day of January next
8following the adoption and filing.
9    Notwithstanding any provision in this Section to the
10contrary, if, in a non-home rule municipality with more than
11150,000 but fewer than 200,000 inhabitants, as determined by
12the last preceding federal decennial census, an ordinance or
13resolution under this Section imposes or discontinues a tax or
14changes the tax rate as of July 1, 2007, then that ordinance or
15resolution, together with a certification that the ordinance
16or resolution received referendum approval in the case of the
17imposition of the tax, must be adopted and a certified copy of
18that ordinance or resolution must be filed with the Department
19on or before May 15, 2007, whereupon the Department shall
20proceed to administer and enforce this Section as of July 1,
212007.
22    Notwithstanding any provision in this Section to the
23contrary, if, in a non-home rule municipality with more than
246,500 but fewer than 7,000 inhabitants, as determined by the
25last preceding federal decennial census, an ordinance or
26resolution under this Section imposes or discontinues a tax or

 

 

HB0380- 5 -LRB102 02716 AWJ 12719 b

1changes the tax rate on or before May 20, 2009, then that
2ordinance or resolution, together with a certification that
3the ordinance or resolution received referendum approval in
4the case of the imposition of the tax, must be adopted and a
5certified copy of that ordinance or resolution must be filed
6with the Department on or before May 20, 2009, whereupon the
7Department shall proceed to administer and enforce this
8Section as of July 1, 2009.
9    A non-home rule municipality may file a certified copy of
10an ordinance or resolution, with a certification that the
11ordinance or resolution received referendum approval in the
12case of the imposition of the tax, with the Department of
13Revenue, as required under this Section, only after October 2,
142000.
15    The tax authorized by this Section may not be more than 1%
16and may be imposed only in 1/4% increments.
17(Source: P.A. 98-584, eff. 8-27-13.)
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.