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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB0946 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED: | |
65 ILCS 5/8-11-1.5 | from Ch. 24, par. 8-11-1.5 |
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Amends the Illinois Municipal Code.
Makes a technical change in a Section concerning a non-home rule municipal use
tax.
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| | A BILL FOR |
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| | HB0946 | | LRB101 03326 AWJ 48334 b |
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1 | | AN ACT concerning local government.
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2 | | Be it enacted by the People of the State of Illinois, |
3 | | represented in the General Assembly:
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4 | | Section 5. The Illinois Municipal Code is amended by |
5 | | changing Section 8-11-1.5 as follows:
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6 | | (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
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7 | | Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The
The |
8 | | corporate
authorities of a non-home rule municipality may |
9 | | impose a
tax upon the privilege of using, in such municipality, |
10 | | any item of tangible
personal property which is purchased at |
11 | | retail from a retailer, and which is
titled or registered with |
12 | | an agency of this State's government, based on the selling |
13 | | price of such tangible personal
property, as "selling price" is |
14 | | defined in the Use Tax Act, for expenditure
on public |
15 | | infrastructure or for property tax relief or both as defined in
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16 | | Section 8-11-1.2, if approved by
referendum as provided in |
17 | | Section 8-11-1.1. If the tax is approved by referendum on or |
18 | | after the effective date of this amendatory Act of the 96th |
19 | | General Assembly, the corporate authorities of a non-home rule |
20 | | municipality may, until December 31, 2020, use the proceeds of |
21 | | the tax for expenditure on municipal operations, in addition to |
22 | | or in lieu of any expenditure on public infrastructure or for |
23 | | property tax relief. The tax imposed may not be more
than 1% |