(625 ILCS 5/2-121) (from Ch. 95 1/2, par. 2-121)
Sec. 2-121.
Local Government tax.
(a) No owner of a vehicle who shall have obtained a certificate from the
Secretary of State and paid the registration fee and tax as provided in
this Act, shall be required by any county, city, village, incorporated
town,
or
other municipal corporation within the State other than a county, city,
village,
incorporated town, or other municipal corporation in which the
owner
resides
or in which a vehicle has its situs or base, to pay any tax or license fee
for the use of the vehicle. The county, city, village, or incorporated
town
in which the
owner resides or in which a vehicle has its situs or base, except commercial
motor vehicles as defined in paragraph (2) of Section 18b-101 that are
registered under Section 3-402.1, may impose a tax or license fee as is
provided in Section 8-11-4 of the
Illinois Municipal Code or a similar county ordinance that imposes a tax or
license fee on an owner of a vehicle for the use of the vehicle.
Nor shall the owner be required to display upon his vehicle any plate
or tax or license number other than that issued by the Secretary of State
or by the county, city, village, incorporated town, or other municipal
corporation
within the State within which the owner resides or in which a vehicle has
its situs or base. However, a resident owner shall not be required to
display on his vehicle, the plate or tax or license number issued by the
county, city, village, or incorporated town of his residence if
his vehicle is
displaying the plate or tax or license number issued by the place wherein
the vehicle has its situs or base.
This subsection (a) applies to ordinances enacted by any county, city,
village, incorporated town, or other municipal corporation. Any provision of
an ordinance enacted by a county, city, village, incorporated town, or other
municipal corporation that is inconsistent with this subsection (a) is null and
void.
(b) No county, city, village, incorporated town, or other municipal
corporation, including a home rule unit, may impose a tax or license fee under
Section 8-11-4 of the Illinois Municipal Code, or impose a similar tax or
license fee under home rule powers, upon any commercial vehicle as defined in
paragraph (2) of Section 18b-101 that is registered under Section 3-402.1.
This subsection (b) is 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. 90-433, eff. 8-16-97.)
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