State of Illinois
92nd General Assembly
Legislation

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92_SB2137

 
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 1        AN ACT concerning municipalities.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.   The  Illinois  Municipal Code is amended by
 5    changing Section 8-11-6a as follows:

 6        (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
 7        Sec. 8-11-6a. Home  rule  municipalities;  preemption  of
 8    certain  taxes.   Except  as  provided  in  Sections  8-11-1,
 9    8-11-5,  8-11-6,  and 8-11-6b on and after September 1, 1990,
10    no home  rule  municipality  has  the  authority  to  impose,
11    pursuant  to its home rule authority, a retailer's occupation
12    tax, service occupation tax, use tax, sales tax or other  tax
13    on  the  use,  sale or purchase of tangible personal property
14    based on the gross receipts from such sales or the selling or
15    purchase  price   of   said   tangible   personal   property.
16    Notwithstanding  the foregoing, this Section does not preempt
17    any home rule imposed tax such as the following: (1) a tax on
18    alcoholic beverages, whether based on gross receipts,  volume
19    sold  or any other measurement; (2) a tax based on the number
20    of  units  of  cigarettes  or  tobacco  products   (provided,
21    however, that a home rule municipality that has not imposed a
22    tax  based  on  the  number of units of cigarettes or tobacco
23    products before July 1, 1993, shall not  impose  such  a  tax
24    after  that  date); (3) a tax, however measured, based on the
25    use of a hotel or motel room or similar facility; (4) a  tax,
26    however  measured,  on the sale or transfer of real property;
27    (5) a tax, however measured, on lease receipts; (6) a tax  on
28    food  prepared  for  immediate  consumption  and on alcoholic
29    beverages sold by a business which provides  for  on  premise
30    consumption of said food or alcoholic beverages; or (7) a tax
31    on the retail sale of tangible personal property based on the
 
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 1    selling  price,  not to exceed the rate of 1% of that selling
 2    price, within a Business District created  under  Public  Act
 3    78-793;  or  (8)  other  taxes  not  based  on the selling or
 4    purchase price or  gross  receipts  from  the  use,  sale  or
 5    purchase  of tangible personal property.  This Section is not
 6    intended to affect any existing tax  on  food  and  beverages
 7    prepared  for immediate consumption on the premises where the
 8    sale occurs, or any existing tax on alcoholic  beverages,  or
 9    any existing tax imposed on the charge for renting a hotel or
10    motel  room,  which  was  in  effect January 15, 1988, or any
11    extension of the effective date of such an  existing  tax  by
12    ordinance   of  the  municipality  imposing  the  tax,  which
13    extension  is  hereby  authorized,  in  any   non-home   rule
14    municipality  in  which the imposition of such a tax has been
15    upheld  by  judicial  determination,  nor  is  this   Section
16    intended  to  preempt  the  authority  granted  by Public Act
17    85-1006. This Section is a limitation, pursuant to subsection
18    (g) of Section 6 of Article VII of the Illinois Constitution,
19    on the power of home rule units to tax.
20    (Source: P.A. 91-51, eff. 6-30-99.)

21        Section 99.  Effective date.  This Act takes effect  upon
22    becoming law.

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