HB4083 100TH GENERAL ASSEMBLY

LRB100 13854 JWD 28580 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4083

Introduced , by Rep. Michelle Mussman

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1009	from Ch. 34, par. 5-1009
55 ILCS 5/5-1009.5 new

Amends the Counties Code. Provides that, on and after the effective date of this amendatory Act, no home rule county or non-home rule county has the authority to impose a tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage. Provides that any such tax in effect prior to that date is void and repealed. Defines "sweetened beverage". Preempts home rule. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Counties Code is amended by changing Section 5-1009 and by adding Section 5-1009.5 as follows:

(55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)

Sec. 5-1009. Limitation on home rule powers.

(a) Except as provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on and after September 1, 1990, no home rule county has the authority to impose, pursuant to its home rule authority, a retailer's occupation tax, service occupation tax, use tax, sales tax or other tax on the use, sale or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property.

(b) Except as provided in Sections 5-1006, 5-1006.5, 5-1007, and 5-1008, on and after the effective date of this amendatory Act of the 100th General Assembly, no home rule county has the authority to impose a retailer's occupation tax, service occupation tax, use tax, sales tax, or other tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage, and any such tax in effect prior to that date is void and repealed.

For the purposes of this Section, "sweetened beverage" means any non-alcoholic beverage, carbonated or non-carbonated, which is intended for human consumption and contains any natural or artificial sweeteners. "Sweetened beverage" includes, but is not limited to, a beverage contained in a closed or sealed bottle, can, carton, or other container or produced for sale through the use of syrup, powder, or syrup and powder.

(c) Notwithstanding the foregoing, this Section does not preempt any home rule imposed tax such as the following: (1) a tax on alcoholic beverages, whether based on gross receipts, volume sold or any other measurement; (2) a tax based on the number of units of cigarettes or tobacco products; (3) a tax, however measured, based on the use of a hotel or motel room or similar facility; (4) a tax, however measured, on the sale or transfer of real property; (5) a tax, however measured, on lease receipts; (6) a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; or (7) other taxes not based on the selling or purchase price or gross receipts from the use, sale or purchase of tangible personal property. This Section does not preempt a home rule county from imposing a tax, however measured, on the use, for consideration, of a parking lot, garage, or other parking facility.

(d) This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax.

(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)

(55 ILCS 5/5-1009.5 new)

Sec. 5-1009.5. Non-home rule counties sweetened beverage tax.

(a) Except as otherwise provided in this Code, on and after the effective date of this amendatory Act of the 100th General Assembly, no non-home rule county has the authority to impose a retailer's occupation tax, service occupation tax, use tax, sales tax, or other tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage, and any such tax in effect prior to that date is void and repealed.

For the purposes of this Section, "sweetened beverage" has the same meaning as under subsection (b) of Section 5-1009 of this Code.

(b) Notwithstanding the foregoing, this Section does not prohibit any tax on alcoholic beverages, whether based on gross receipts, volume sold, or any other measurement.

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