Illinois Compiled Statutes
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55 ILCS 5/5-1009
(55 ILCS 5/5-1009)
(from Ch. 34, par. 5-1009)
Limitation on home rule powers.
Except as provided in
Sections 5-1006, 5-1006.5, 5-1006.8, 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 retailers' 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; (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.
On and after December 1, 2019, no home rule county 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 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 for so long as the revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are binding on the county.
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; 102-558, eff. 8-20-21.)