093_HB1756eng

 
HB1756 Engrossed                     LRB093 04799 MKM 04855 b

 1        AN ACT concerning municipalities.

 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 8-11-1.1 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
 8    of taxes.
 9        (a)  The   corporate   authorities  of  a  non-home  rule
10    municipality may,  upon  approval  of  the  electors  of  the
11    municipality  pursuant  to  subsection  (b)  of this Section,
12    impose by ordinance  or  resolution  the  tax  authorized  in
13    Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
14        (b)  The corporate authorities of the municipality may by
15    ordinance  or  resolution  call  for  the  submission  to the
16    electors of the municipality  the  question  of  whether  the
17    municipality  shall  impose such tax.  Such question shall be
18    certified by the municipal clerk to the election authority in
19    accordance with Section 28-5 of the Election Code  and  shall
20    be  in a form in accordance with Section 16-7 of the Election
21    Code.
22        If a majority of the electors in the municipality  voting
23    upon  the question vote in the affirmative, such tax shall be
24    imposed.
25        An ordinance or resolution imposing the tax of  not  more
26    than 0.5% 1/2 of 1% hereunder or discontinuing the same shall
27    be  adopted  and  a  certified  copy thereof, together with a
28    certification  that  the  ordinance  or  resolution  received
29    referendum approval in the case of  the  imposition  of  such
30    tax,  filed  with the Department of Revenue, on or before the
31    first day of June, whereupon the Department shall proceed  to
 
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 1    administer  and  enforce the additional tax or to discontinue
 2    the tax, as the case may be, as of the first day of September
 3    next following such adoption and filing. Beginning January 1,
 4    1992, an ordinance or resolution  imposing  or  discontinuing
 5    the  tax  hereunder  shall  be  adopted  and a certified copy
 6    thereof filed with the Department on or before the first  day
 7    of July, whereupon the Department shall proceed to administer
 8    and  enforce this Section as of the first day of October next
 9    following such adoption  and  filing.  Beginning  January  1,
10    1993,  an  ordinance  or resolution imposing or discontinuing
11    the tax hereunder shall  be  adopted  and  a  certified  copy
12    thereof  filed with the Department on or before the first day
13    of  October,  whereupon  the  Department  shall  proceed   to
14    administer  and  enforce  this Section as of the first day of
15    January next following such adoption  and  filing.  Beginning
16    October  1,  2002,  an  ordinance  or  resolution imposing or
17    discontinuing the tax  under  this  Section  or  effecting  a
18    change  in  the  rate of tax must either (i) be adopted and a
19    certified copy of the ordinance or resolution filed with  the
20    Department on or before the first day of April, whereupon the
21    Department  shall  proceed  to  administer  and  enforce this
22    Section as of the  first  day  of  July  next  following  the
23    adoption  and filing; or (ii) be adopted and a certified copy
24    of the ordinance or resolution filed with the  Department  on
25    or  before the first day of October, whereupon the Department
26    shall proceed to administer and enforce this  Section  as  of
27    the  first  day  of  January  next following the adoption and
28    filing. A non-home rule municipality  may  file  a  certified
29    copy of an ordinance or resolution, with a certification that
30    the  ordinance  or resolution received referendum approval in
31    the case of the imposition of the tax, with the Department of
32    Revenue, as required under this Section, only  after  October
33    2, 2000.
34        The  tax  authorized by this Section may not be more than
 
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 1    1/2 of 1% and may be imposed only in 1/4% increments.
 2    (Source: P.A.  91-51,  eff.  6-30-99;  91-649,  eff.  1-1-00;
 3    92-739, eff. 1-1-03.)