Full Text of SB0540 102nd General Assembly
SB0540 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB0540 Introduced 2/23/2021, by Sen. Sara Feigenholtz SYNOPSIS AS INTRODUCED: |
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65 ILCS 5/8-11-6a | from Ch. 24, par. 8-11-6a |
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Amends the Illinois Municipal Code. In a Section concerning preemption of certain taxes in home rule municipalities, provides that nothing in the Section shall be construed as prohibiting a home rule municipality that imposed a tax based on the number of units of cigarettes or other tobacco products before July 1, 1993 from imposing a tax on either the number of units of cigarettes or other tobacco products, or both, on or after July 1, 1993.
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| | A BILL FOR |
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| | | SB0540 | | LRB102 10599 AWJ 15928 b |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing 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 | 8 | | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | 9 | | 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, and 11-74.3-6 on and after
| 10 | | September 1, 1990, no home rule municipality has the
authority | 11 | | to impose, pursuant to its home rule authority, a retailer's
| 12 | | occupation tax, service occupation tax, use tax, sales tax or | 13 | | other
tax on the use, sale or purchase of tangible personal | 14 | | property
based on the gross receipts from such sales or the | 15 | | selling or purchase
price of said tangible personal property. | 16 | | Notwithstanding the foregoing,
this Section does not preempt | 17 | | any home rule imposed tax such as the
following: (1) a tax on | 18 | | alcoholic beverages, whether based on gross receipts,
volume | 19 | | sold or any other measurement; (2) a tax based on the number of | 20 | | units
of cigarettes or tobacco products (provided, however, | 21 | | that a home rule
municipality that has not imposed a tax based | 22 | | on the number of units of
cigarettes or tobacco products | 23 | | before July 1, 1993, shall not impose such a tax
after that |
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| 1 | | date); (3) a tax, however measured, based on
the use of a hotel | 2 | | or motel room or similar facility; (4) a tax, however
| 3 | | measured, on the sale or transfer of real property; (5) a tax, | 4 | | however
measured, on lease receipts; (6) a tax on food | 5 | | prepared for immediate
consumption and on alcoholic beverages | 6 | | sold by a business which provides
for on premise consumption | 7 | | of said food or alcoholic beverages; or (7)
other taxes not | 8 | | based on the selling or purchase price or gross receipts
from | 9 | | the use, sale or purchase of tangible personal property. This | 10 | | Section does not preempt a home rule municipality with a | 11 | | population of more than 2,000,000 from imposing a tax, however | 12 | | measured, on the use, for consideration, of a parking lot, | 13 | | garage, or other parking facility. This Section
is not | 14 | | intended to affect any existing tax on food and beverages | 15 | | prepared
for immediate consumption on the premises where the | 16 | | sale occurs, or any
existing tax on alcoholic beverages, or | 17 | | any existing tax imposed on the
charge for renting a hotel or | 18 | | motel room, which was in effect January 15,
1988, or any | 19 | | extension of the effective date of such an existing tax by
| 20 | | ordinance of the municipality imposing the tax, which | 21 | | extension is hereby
authorized, in any non-home rule | 22 | | municipality in which the imposition of
such a tax has been | 23 | | upheld by judicial determination, nor is this Section
intended | 24 | | to preempt the authority granted by Public Act 85-1006. On and | 25 | | after December 1, 2019, no home rule municipality has the | 26 | | authority to impose, pursuant to its home rule authority, a |
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| 1 | | tax, however measured, on sales of aviation fuel, as defined | 2 | | in Section 3 of the Retailers' Occupation Tax Act, unless the | 3 | | tax is not subject to the revenue use requirements of 49 U.S.C. | 4 | | 47107(b) and 49 U.S.C. 47133, or unless the tax revenue is | 5 | | expended for airport-related purposes. For purposes of this | 6 | | Section, "airport-related purposes" has the meaning ascribed | 7 | | in Section 6z-20.2 of the State Finance Act. Aviation fuel | 8 | | shall be excluded from tax only if, and for so long as, the | 9 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 10 | | 47133 are binding on the municipality. Nothing in this Section | 11 | | shall be construed as prohibiting a home rule municipality | 12 | | that imposed a tax based on the number of units of cigarettes | 13 | | or other tobacco products before July 1, 1993 from imposing a | 14 | | tax on either the number of units of cigarettes or other | 15 | | tobacco products, or both, on or after July 1, 1993. This
| 16 | | Section is a limitation, pursuant to subsection (g) of Section | 17 | | 6 of Article
VII of the Illinois Constitution, on the power of | 18 | | home rule units to tax. The changes made to this Section by | 19 | | Public Act 101-10 are a denial and limitation of home rule | 20 | | powers and functions under subsection (g) of Section 6 of | 21 | | Article VII of the Illinois Constitution.
| 22 | | (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; | 23 | | 101-593, eff. 12-4-19.)
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