Illinois General Assembly - Full Text of SB3563
Illinois General Assembly

Previous General Assemblies

Full Text of SB3563  98th General Assembly




SB3563 EngrossedLRB098 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 tobacco products (provided, however,
21that a home rule municipality that has not imposed a tax based
22on the number of units of cigarettes or tobacco products before
23July 1, 1993, shall not impose such a tax after that date); (3)



SB3563 Engrossed- 2 -LRB098 18947 JLK 54095 b

1a tax, however measured, based on the use of a hotel or motel
2room or similar facility; (4) a tax, however measured, on the
3sale or transfer of real property; (5) a tax, however measured,
4on lease receipts; (6) a tax on food prepared for immediate
5consumption and on alcoholic beverages sold by a business which
6provides for on premise consumption of said food or alcoholic
7beverages; or (7) other taxes not based on the selling or
8purchase price or gross receipts from the use, sale or purchase
9of tangible personal property. This Section does not preempt a
10home rule municipality with a population of more than 2,000,000
11from imposing a tax, however measured, on the use, for
12consideration, of a parking lot, garage, or other parking
13facility. This Section is not intended to affect any existing
14tax on food and beverages prepared for immediate consumption on
15the premises where the sale occurs, or any existing tax on
16alcoholic beverages, or any existing tax imposed on the charge
17for renting a hotel or motel room, which was in effect January
1815, 1988, or any extension of the effective date of such an
19existing tax by ordinance of the municipality imposing the tax,
20which extension is hereby authorized, in any non-home rule
21municipality in which the imposition of such a tax has been
22upheld by judicial determination, nor is this Section intended
23to preempt the authority granted by Public Act 85-1006. Nothing
24in this Section shall be construed as prohibiting a home rule
25municipality that imposed a tax based on the number of units of
26cigarettes or tobacco products before July 1, 1993 from



SB3563 Engrossed- 3 -LRB098 18947 JLK 54095 b

1imposing a tax on either the number of units of cigarettes or
2tobacco products, or both, on or after July 1, 1993. The
3language set forth in this amendatory Act of the 98th General
4Assembly is intended to be a restatement and clarification of
5existing law. This Section is a limitation, pursuant to
6subsection (g) of Section 6 of Article VII of the Illinois
7Constitution, on the power of home rule units to tax.
8(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
9    Section 99. Effective date. This Act takes effect upon
10becoming law.