Sen. Dan Kotowski

Filed: 3/20/2014





09800SB3563sam001LRB098 18947 JLK 57213 a


2    AMENDMENT NO. ______. Amend Senate Bill 3563 by replacing
3everything after the enacting clause with the following:
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



09800SB3563sam001- 2 -LRB098 18947 JLK 57213 a

1any home rule imposed tax such as the following: (1) a tax on
2alcoholic beverages, whether based on gross receipts, volume
3sold or any other measurement; (2) a tax based on the number of
4units of cigarettes or tobacco products (provided, however,
5that a home rule municipality that has not imposed a tax based
6on the number of units of cigarettes or tobacco products before
7July 1, 1993, shall not impose such a tax after that date); (3)
8a tax, however measured, based on the use of a hotel or motel
9room or similar facility; (4) a tax, however measured, on the
10sale or transfer of real property; (5) a tax, however measured,
11on lease receipts; (6) a tax on food prepared for immediate
12consumption and on alcoholic beverages sold by a business which
13provides for on premise consumption of said food or alcoholic
14beverages; or (7) other taxes not based on the selling or
15purchase price or gross receipts from the use, sale or purchase
16of tangible personal property. This Section does not preempt a
17home rule municipality with a population of more than 2,000,000
18from imposing a tax, however measured, on the use, for
19consideration, of a parking lot, garage, or other parking
20facility. This Section is not intended to affect any existing
21tax on food and beverages prepared for immediate consumption on
22the premises where the sale occurs, or any existing tax on
23alcoholic beverages, or any existing tax imposed on the charge
24for renting a hotel or motel room, which was in effect January
2515, 1988, or any extension of the effective date of such an
26existing tax by ordinance of the municipality imposing the tax,



09800SB3563sam001- 3 -LRB098 18947 JLK 57213 a

1which extension is hereby authorized, in any non-home rule
2municipality in which the imposition of such a tax has been
3upheld by judicial determination, nor is this Section intended
4to preempt the authority granted by Public Act 85-1006. Nothing
5in this Section shall be construed as prohibiting a home rule
6municipality that imposed a tax based on the number of units of
7cigarettes or tobacco products before July 1, 1993 from
8imposing a tax on either the number of units of cigarettes or
9tobacco products, or both, on or after July 1, 1993. The
10language set forth in this amendatory Act of the 98th General
11Assembly is intended to be a restatement and clarification of
12existing law. This Section is a limitation, pursuant to
13subsection (g) of Section 6 of Article VII of the Illinois
14Constitution, on the power of home rule units to tax.
15(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
16    Section 99. Effective date. This Act takes effect upon
17becoming law.".