Public Act 104-0444
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| Public Act 104-0444 | ||||
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AN ACT concerning local government. | ||||
Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly: | ||||
Section 5. The Illinois Municipal Code is amended by | ||||
adding Section 11-101-4 as follows: | ||||
(65 ILCS 5/11-101-4 new) | ||||
Sec. 11-101-4. Joint-use airports; parking. | ||||
(a) As used in this Section, "joint-use airport" means an | ||||
airport owned, in whole or in part, by a county, located in a | ||||
county with a population of over 200,000 bordering the | ||||
Mississippi River, and used by both military and civilian | ||||
aircraft. | ||||
(b) A municipality may not levy or collect any use, | ||||
occupation, privilege, or excise tax, including, but not | ||||
limited to, a parking excise tax, on any transaction that | ||||
occurs on the premises of a joint-use airport or on property | ||||
that exclusively serves a joint-use airport. This subsection | ||||
(b) is a denial and limitation of powers and functions under | ||||
subsection (g) of Section 6 of Article VII of the Illinois | ||||
Constitution. | ||||
Effective Date: 6/1/2026
