[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
91_HB3866
LRB9111881MWgc
1 AN ACT to amend the Illinois Municipal Code by adding
2 Section 8-11-21.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 adding Section 8-11-21 as follows:
7 (65 ILCS 5/8-11-21 new)
8 Sec. 8-11-21. Non-home rule municipal mineral tax. The
9 corporate authorities of any non-home rule municipality may
10 tax persons engaged in the business of selling gravel and
11 other minerals within the municipality at a rate not to
12 exceed 8 cents per ton of gravel or other minerals sold. The
13 corporate authorities of the municipality may also provide
14 for the administration, enforcement, and collection of the
15 tax on a quarterly basis.
16 Any person required to pay a tax authorized by this
17 Section must keep records of the amount of gravel and other
18 minerals sold and must make those records available for
19 inspection by authorized officials or employees of the
20 municipality.
21 Moneys collected under this Section must be used only for
22 the repair of infrastructure and road damage within the
23 corporate limits of the municipality.