HB4084 100TH GENERAL ASSEMBLY

LRB100 13769 HLH 28491 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4084

Introduced , by Rep. Peter Breen - Michael P. McAuliffe - Christine Winger - Grant Wehrli

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1009	from Ch. 34, par. 5-1009
65 ILCS 5/8-11-6a	from Ch. 24, par. 8-11-6a

Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after the effective date of the amendatory Act, no home rule county or home rule municipality has the authority to impose, pursuant to its home rule authority, a tax based on the weight or volume of tangible personal property used, sold, or purchased in the county or municipality. Provides that any such ordinance adopted on or before the effective date of the amendatory Act that imposes a tax based on weight or volume is void beginning on the effective date of the amendatory Act. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

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

Section 5. The Counties Code is amended by changing Section 5-1009 as follows:

(55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)

Sec. 5-1009. Limitation on home rule powers. Except as provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on and after September 1, 1990, no home rule county has the authority to impose, pursuant to its home rule authority, a retailer's occupation tax, service occupation tax, use tax, sales tax or other tax on the use, sale or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property. On and after the effective date of this amendatory Act of the 100th General Assembly, no home rule county has the authority to impose, pursuant to its home rule authority, a retailer's occupation tax, service occupation tax, use tax, sales tax, or other tax based on the weight or volume of tangible personal property used, sold, or purchased in the county. Notwithstanding the foregoing, this Section does not preempt any home rule imposed tax such as the following: (1) a tax on alcoholic beverages, whether based on gross receipts, volume sold or any other measurement; (2) a tax based on the number of units of cigarettes or tobacco products; (3) a tax, however measured, based on the use of a hotel or motel room or similar facility; (4) a tax, however measured, on the sale or transfer of real property; (5) a tax, however measured, on lease receipts; (6) a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; or (7) other taxes not based on the selling or purchase price of tangible personal property, the or gross receipts from the use, sale or purchase of tangible personal property, or the weight or volume of that tangible personal property. Any such ordinance adopted on or before the effective date of this amendatory Act of the 100th General Assembly that imposes a tax based on the weight or volume of tangible personal property in violation of this Section is hereby void beginning on the effective date of this amendatory Act of the 100th General Assembly. This Section does not preempt a home rule county from imposing a tax, however measured, on the use, for consideration, of a parking lot, garage, or other parking facility. This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax.

(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)

Section 10. The Illinois Municipal Code is amended by changing Section 8-11-6a as follows:

(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)

Sec. 8-11-6a. Home rule municipalities; preemption of certain taxes. Except as provided in Sections 8-11-1, 8-11-5, 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September 1, 1990, no home rule municipality has the authority to impose, pursuant to its home rule authority, a retailer's occupation tax, service occupation tax, use tax, sales tax or other tax on the use, sale or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property. On and after the effective date of this amendatory Act of the 100th General Assembly, no home rule municipality has the authority to impose, pursuant to its home rule authority, a retailer's occupation tax, service occupation tax, use tax, sales tax, or other tax based on the weight or volume of tangible personal property used, sold, or purchased in the municipality. Notwithstanding the foregoing, this Section does not preempt any home rule imposed tax such as the following: (1) a tax on alcoholic beverages, whether based on gross receipts, volume sold or any other measurement; (2) a tax based on the number of units of cigarettes or tobacco products (provided, however, that a home rule municipality that has not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, shall not impose such a tax after that date); (3) a tax, however measured, based on the use of a hotel or motel room or similar facility; (4) a tax, however measured, on the sale or transfer of real property; (5) a tax, however measured, on lease receipts; (6) a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; or (7) other taxes not based on the selling or purchase price of tangible personal property, or gross receipts from the use, sale or purchase of tangible personal property, or the weight or volume of that tangible personal property. Any such ordinance adopted on or before the effective date of this amendatory Act of the 100th General Assembly that imposes a tax based on the weight or volume of tangible personal property in violation of this Section is hereby void beginning on the effective date of this amendatory Act of the 100th General Assembly. This Section does not preempt a home rule municipality with a population of more than 2,000,000 from imposing a tax, however measured, on the use, for consideration, of a parking lot, garage, or other parking facility. This Section is not intended to affect any existing tax on food and beverages prepared for immediate consumption on the premises where the sale occurs, or any existing tax on alcoholic beverages, or any existing tax imposed on the charge for renting a hotel or motel room, which was in effect January 15, 1988, or any extension of the effective date of such an existing tax by ordinance of the municipality imposing the tax, which extension is hereby authorized, in any non-home rule municipality in which the imposition of such a tax has been upheld by judicial determination, nor is this Section intended to preempt the authority granted by Public Act 85-1006. This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax.

(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)

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