State of Illinois
2013 and 2014


Introduced 2/14/2014, by Sen. Dan Kotowski


65 ILCS 5/8-11-6a  from Ch. 24, par. 8-11-6a

    Amends the Illinois Municipal Code. Provides that home rule municipalities may impose a tax on tobacco products, however measured.

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SB3563LRB098 18947 JLK 54095 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 8-11-6a 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
8certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
98-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
101, 1990, no home rule municipality has the authority to impose,
11pursuant to its home rule authority, a retailer's occupation
12tax, service occupation tax, use tax, sales tax or other tax on
13the use, sale or purchase of tangible personal property based
14on the gross receipts from such sales or the selling or
15purchase price of said tangible personal property.
16Notwithstanding the foregoing, this Section does not preempt
17any home rule imposed tax such as the following: (1) a tax on
18alcoholic beverages, whether based on gross receipts, volume
19sold or any other measurement; (2) a tax based on the number of
20units of cigarettes or a tax on tobacco products, however
21measured (provided, however, that a home rule municipality that
22has not imposed a tax based on the number of units of
23cigarettes or tobacco products before July 1, 1993, shall not



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1impose such a tax after that date); (3) a tax, however
2measured, based on the use of a hotel or motel room or similar
3facility; (4) a tax, however measured, on the sale or transfer
4of real property; (5) a tax, however measured, on lease
5receipts; (6) a tax on food prepared for immediate consumption
6and on alcoholic beverages sold by a business which provides
7for on premise consumption of said food or alcoholic beverages;
8or (7) other taxes not based on the selling or purchase price
9or gross receipts from the use, sale or purchase of tangible
10personal property. This Section does not preempt a home rule
11municipality with a population of more than 2,000,000 from
12imposing a tax, however measured, on the use, for
13consideration, of a parking lot, garage, or other parking
14facility. This Section is not intended to affect any existing
15tax on food and beverages prepared for immediate consumption on
16the premises where the sale occurs, or any existing tax on
17alcoholic beverages, or any existing tax imposed on the charge
18for renting a hotel or motel room, which was in effect January
1915, 1988, or any extension of the effective date of such an
20existing tax by ordinance of the municipality imposing the tax,
21which extension is hereby authorized, in any non-home rule
22municipality in which the imposition of such a tax has been
23upheld by judicial determination, nor is this Section intended
24to preempt the authority granted by Public Act 85-1006. This
25Section is a limitation, pursuant to subsection (g) of Section
266 of Article VII of the Illinois Constitution, on the power of



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1home rule units to tax.
2(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)