Illinois General Assembly - Full Text of SB0843
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Full Text of SB0843  93rd General Assembly

SB0843ham005 93rd General Assembly


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                                     LRB093 02925 MKM 16926 a

 1                    AMENDMENT TO SENATE BILL 843

 2        AMENDMENT NO.     .  Amend Senate Bill 843  by  replacing
 3    the title with the following:
 4        "AN ACT concerning local government."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5.  The  Counties  Code  is  amended  by  adding
 8    Section 5-1014.3 as follows:

 9        (55 ILCS 5/5-1014.3 new)
10        Sec.  5-1014.3.  Agreements to share or rebate occupation
11    taxes.
12        (a)  On and after June 1, 2003, neither  a  county  board
13    nor  a  retailer  shall  enter into any agreement to share or
14    rebate any portion of retailers' occupation  taxes  generated
15    by retail sales of tangible personal property if: (1) the tax
16    on  those retail sales, absent the agreement, would have been
17    paid to  another  unit  of  local  government;  and  (2)  the
18    retailer   maintains,   within   that  other  unit  of  local
19    government,  a  retail  location  from  which  the   tangible
20    personal  property is delivered to purchasers, or a warehouse
21    from which the tangible personal  property  is  delivered  to
 
                            -2-      LRB093 02925 MKM 16926 a
 1    purchasers.  Any  unit  of local government denied retailers'
 2    occupation tax revenue because of an agreement that  violates
 3    this  Section may file an action in circuit court against the
 4    county. Any agreement entered into prior to June 1,  2003  is
 5    not  affected  by  this  amendatory  Act  of the 93rd General
 6    Assembly. Any unit of local government that prevails  in  the
 7    circuit  court action is entitled to damages in the amount of
 8    the tax revenue it was denied as a result of  the  agreement,
 9    statutory interest, costs, reasonable attorney's fees, and an
10    amount equal to 50% of the tax.
11        (b)  On  and  after the effective date of this amendatory
12    Act of the 93rd General Assembly, a home rule unit shall  not
13    enter  into  any  agreement  prohibited by this Section. This
14    Section is a denial and limitation of home  rule  powers  and
15    functions under subsection (g) of Section 6 of Article VII of
16    the Illinois Constitution.

17        Section  10.  The  Illinois  Municipal Code is amended by
18    adding Section 8-11-21 as follows:

19        (65 ILCS 5/8-11-21 new)
20        Sec. 8-11-21. Agreements to share  or  rebate  occupation
21    taxes.
22        (a)  On  and  after  June  1, 2003, neither the corporate
23    authorities of a municipality nor a retailer shall enter into
24    any agreement to share or rebate any  portion  of  retailers'
25    occupation  taxes  generated  by  retail  sales  of  tangible
26    personal  property  if:  (1)  the  tax on those retail sales,
27    absent the agreement, would have been paid to another unit of
28    local government; and (2) the retailer maintains, within that
29    other unit of local government, a retail location from  which
30    the tangible personal property is delivered to purchasers, or
31    a  warehouse  from  which  the  tangible personal property is
32    delivered to purchasers. Any unit of local government  denied
 
                            -3-      LRB093 02925 MKM 16926 a
 1    retailers'  occupation  tax  revenue  because of an agreement
 2    that violates this Section may  file  an  action  in  circuit
 3    court  against  the  municipality. Any agreement entered into
 4    prior to June 1, 2003 is not affected by this amendatory  Act
 5    of  the  93rd  General Assembly. Any unit of local government
 6    that prevails in the circuit  court  action  is  entitled  to
 7    damages  in  the amount of the tax revenue it was denied as a
 8    result  of  the   agreement,   statutory   interest,   costs,
 9    reasonable attorney's fees, and an amount equal to 50% of the
10    tax.
11        (b)  On  and  after the effective date of this amendatory
12    Act of the 93rd General Assembly, a home rule unit shall  not
13    enter  into  any  agreement  prohibited by this Section. This
14    Section is a denial and limitation of home  rule  powers  and
15    functions under subsection (g) of Section 6 of Article VII of
16    the Illinois Constitution.

17        Section  99.  Effective date.  This Act takes effect upon
18    becoming law.".