(65 ILCS 5/11-42.1-1)
(from Ch. 24, par. 11-42.1-1)
(a) Except as provided otherwise in this Section, a
municipality may not enter into a contract or agreement with an individual
or other entity that is delinquent in the payment of any tax administered
by the Department of Revenue unless the individual or other entity is
contesting, in accordance with the procedures established by the
appropriate revenue Act, its liability for the tax or the amount of tax.
Before awarding a contract, the municipality shall obtain a statement under
oath from the individual or entity that no such taxes are delinquent.
Making a false statement is a Class A misdemeanor. In addition, making a
false statement voids the contract and allows the municipality to recover
all amounts paid to the individual or entity under the contract in a civil
action. A municipality may not regulate contracts with individuals or
entities that are delinquent in payment of such taxes in a manner
inconsistent with this Section. This Section is a
limitation under subsection (i) of Section 6 of Article VII of the Illinois
Constitution on the concurrent exercise by home rule municipalities of
powers and functions exercised by the State.
(b) For purposes of this Section, a person or other entity shall not be
considered delinquent in the payment of a tax if the person or entity
(1) has entered into an agreement with the Department of Revenue for the
payment of all such taxes that are due and (2) is in compliance with the
agreement. In that case, the sworn statement required by subsection (a)
shall state those facts.
(c) Notwithstanding the provisions of subsection (a), a municipality may
enter into a contract with an individual or other entity that is delinquent
in the payment of a tax if the contracting authority for the municipality determines that:
(1) the contract is for goods or services vital to