VEH CD-LOCAL TAX-HOME RULE
Synopsis of Bill as introduced:
Amends provisions of the Vehicle Code prohibiting a municipality
from imposing a tax or license fee upon vehicle owners under specified
circumstances. Imposes a similar prohibition upon counties. Declares
ordinances enacted by counties that are inconsistent with the
prohibition to be null and void, and provides for the refund and
forgiveness of money paid or owed to a county on or after January 1,
1993. Preempts home rule powers.
SENATE AMENDMENT NO. 1.
Declares ordinances enacted by municipalities that are
inconsistent with the provisions of the Vehicle Code prohibiting a
municipality from imposing a tax or license fee upon vehicle owners to
be null and void, and provides for the refund and forgiveness of money
paid or owed the municipality on or after January 1, 1993. Adds an
immediate effective date.
HOUSE AMENDMENT NO. 1. (House recedes June 1, 1997)
Provides that no county, city, village, incorporated town, or
other municipal corporation, including a home rule unit, may impose a
tax or license fee upon any commercial vehicle that is registered
under the provisions of the Vehicle Code concerning proportional
registration (instead of a home rule unit may not tax, license, or
otherwise regulate a vehicle or owner of a vehicle under the local
government tax provisions of the Vehicle Code in a manner inconsistent
with these provisions).
CONFERENCE COMMITTEE REPORT NO. 2.
Recommends that the House recede from H-am 1.
Recommends that the bill be amended as follows:
Deletes reference to:
625 ILCS 5/2-121
Adds reference to:
35 ILCS 105/3-55 from Ch. 120, par. 439.3-55
35 ILCS 120/2-5 from Ch. 120, par. 441-5
625 ILCS 5/11-304 from Ch. 95 1/2, par. 11-304
815 ILCS 315/11.1
Deletes everything. Amends the Illinois Vehicle Code. Provides
that local authorities and road district highway commissioners in
their jurisdiction shall have the authority to install signs alerting
motorists of the tourist oriented businesses available on roads under
local jurisdiction in rural areas. Provides that they shall also have
the authority to sell or lease space on the signs to the businesses.
Amends the Use Tax Act. Exempts the use or purchase of tangible
personal property by a common carrier by rail or motor (now, rail)
that receives the physical possession of the property in Illinois, and
that transports the property, or shares with another common carrier in
the transportation of the property, out of Illinois on a standard
uniform bill of lading showing the seller of the property as the
shipper or consignor of the property to a destination outside of
Illinois, for use outside Illinois. Amends the Retailers' Occupation
Tax Act to exempt from taxation under the Act tangible personal
property sold to a common carrier by motor that receives physical
possession of the property in Illinois and transports it out of
Illinois. Amends the Motor Vehicle Retail Installment Sales Act
relating to documentary fees.
Last action on Bill: PUBLIC ACT.............................. 90-0519
Last action date: 97-08-22
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 1
END OF INQUIRY
Full Text Bill Status