(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
Sec. 8-11-6a. Home rule municipalities; preemption of certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, and 11-74.3-6 on and after
September 1, 1990, no home rule municipality 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. 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 (provided, however, that a home rule
municipality that has not imposed a tax based on the number of units of
cigarettes or tobacco products before July 1, 1993, shall not impose such a tax
after that date); (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 municipality with a population of more than 2,000,000 from imposing a tax, however measured, on the use, for consideration, of a parking lot, garage, or other parking facility. This Section
is not intended to affect any existing tax on food and beverages prepared
for immediate consumption on the premises where the sale occurs, or any
existing tax on alcoholic beverages, or any existing tax imposed on the
charge for renting a hotel or motel room, which was in effect January 15,
1988, or any extension of the effective date of such an existing tax by
ordinance of the municipality imposing the tax, which extension is hereby
authorized, in any non-home rule municipality in which the imposition of
such a tax has been upheld by judicial determination, nor is this Section
intended to preempt the authority granted by Public Act 85-1006. On and after December 1, 2019, no home rule municipality has the authority to impose, pursuant to its home rule authority, a tax, however measured, on sales of aviation fuel, as defined in Section 3 of the Retailers' Occupation Tax Act, unless the tax is not subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133, or unless the tax revenue is expended for airport-related purposes. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Aviation fuel shall be excluded from tax only if, and for so long as, the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the municipality. 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. The changes made to this Section by Public Act 101-10 are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
(Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
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